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HomeMy WebLinkAboutFY 2026 Proposed Budget BookDESCHUTES COUNTY Proposed Budget Fiscal Year 2026 Budget Committee Deliberations, May 12-14, 2025 Budget Committee Board of Commissioners Appointed Citizen Members Anthony DeBone, Chair Jim Fister Patti Adair, Vice-Chair Judy Trego Phil Chang, Commissioner Krisanna Clark-Endicott Budget and Financial Planning Nick Lelack, County Administrator Erik Kropp, Deputy County Administrator Whitney Hale, Deputy County Administrator Robert Tintle, Chief Financial Officer Cam Sparks, Budget and Financial Planning Manager Dan Kieffer, Senior Budget and Financial Planning Analyst Laura Skundrick, Management Analyst 1 This page intentionally left blank. 2 3 This page intentionally left blank. 4 EXECUTIVE SUMMARY County Administrator’s Fiscal Year 2026 Budget Message .............................................................................7 DESCHUTES COUNTY: AN OVERVIEW Organizational Chart ..............................................................................................................................................13 County Goals and Objectives ...............................................................................................................................15 Department Performance Measures ...................................................................................................................17 Revenue and Expenditure Highlights ..................................................................................................................35 BUDGET PROCESS Budget Calendar .....................................................................................................................................................41 BUDGET SUMMARIES Fund Structure ........................................................................................................................................................45 Fund Descriptions ..................................................................................................................................................47 Deschutes County Funds Summary ...................................................................................................................53 Deschutes County Capital Outlay Summary......................................................................................................55 Summary of Resources and Requirements .......................................................................................................59 General Fund ..........................................................................................................................................................73 Long -Term Financial Forecast .............................................................................................................................77 DEPARTMENT BUDGETS Public Safety Departments Community Justice .................................................................................................................................................81 District Attorney’s Office ........................................................................................................................................87 Justice Court ...........................................................................................................................................................95 Sheriff’s Office .........................................................................................................................................................97 Direct Services Departments Assessor’s Office ....................................................................................................................................................109 Clerk’s Office ...........................................................................................................................................................113 Community Development ......................................................................................................................................117 Fair & Expo Center .................................................................................................................................................125 Road .........................................................................................................................................................................129 Natural Resources .................................................................................................................................................137 Table of Contents 5 Solid Waste .............................................................................................................................................................141 Health Services .......................................................................................................................................................147 Support Services Departments Board of County Commissioners .........................................................................................................................159 Coordinated Houseless Response Office (CHRO) ...........................................................................................163 Veterans’ Services ..................................................................................................................................................165 Property Management ...........................................................................................................................................167 Risk Management ..................................................................................................................................................173 Administrative Services .........................................................................................................................................175 Facilities ...................................................................................................................................................................181 Finance/Tax .............................................................................................................................................................187 Human Resources .................................................................................................................................................197 Information Technology .........................................................................................................................................201 Legal Counsel .........................................................................................................................................................207 COUNTY SERVICE DISTRICTS Deschutes County 9-1-1 .......................................................................................................................................213 Extension and 4-H Service District ......................................................................................................................217 Summary of Resources and Requirements County Service Districts ............................................................221 PERSONNEL SUMMARY SCHEDULES Full-Time Equivalent Charts .................................................................................................................................225 Full-Time Equivalent by Fund Schedule .............................................................................................................227 Full-Time Equivalent by Department and Position Schedule ..........................................................................229 GLOSSARY Glossary ...................................................................................................................................................................239 Table of Contents 6 Budget Message Nick Lelack, County Administrator May 12, 2025 Budget Committee, Colleagues, and Deschutes County Community: I am pleased to present to you a balanced budget for Fiscal Year 2026 that continues to fund high quality, efficient services for our growing and changing community in a fiscally responsible manner and charts a path forward toward long-term financial sustainability. Our financial position has changed over the past few years. From the end of the Great Recession through the early phases of the COVID-19 Pandemic, the County experienced nearly a decade of solid revenue growth along with stable expenditure growth. This period of financial stability enabled the County to largely pay for capital projects with available resources, lower tax rates, build reserve funds, and expand the organization to meet increasing and changing community needs. Beginning in the early 2020’s and continuing into 2025, the rate of revenue growth has slowed, commensurate with development activity, while inflation has significantly increased costs for building and maintaining facilities, materials and services, and labor. In 2022, the County Finance Department’s long-term financial forecasts first identified a structural imbalance in the General Fund. Starting in FY 2024, we implemented effective strategies to support the services our community depends on, while achieving operational efficiencies and generating moderate revenues. One strategy to generate revenues within the General Fund included assessing the maximum tax levy rate, which accounts for 85% of operating revenue for the fund. The County also assessed the maximum tax levy rates for the Countywide and Rural Law Enforcement districts that fund the Sheriff’s Office. Even with the additional property tax revenue, the updated long-term financial forecast in 2024 showed the General Fund structural imbalance potentially arriving as early as FY 2027. As careful stewards of the public resources and responsibilities to provide high quality services, soon after the FY 2025 Budget adoption, we initiated a thoughtful, transparent and collaborative process working with leaders from across the County to prepare the FY 2026 Budget. With approval from the Board of Commissioners (BOCC), we implemented a new budget initiative for FY 2026 with the goal of resetting the County’s General Fund expenditure growth trajectory and achieving long-term structural balance for the years ahead. I am incredibly proud of the work we’ve accomplished. We’ve successfully eliminated $2.5 million of expenditures from the General Fund and approximately $800,000 in Internal Service Fund (ISF) expenses, in the midst of continued rising personnel costs, inflationary pressures, and changes to federal-level funding, all of which put a strain on our ability to meet the needs of our rapidly growing 7 and changing community. Our collective actions have resulted in a $2.2 million decrease in the proposed FY 2026 operating budget from the revised FY 2025 budget. I am both thankful to, and proud of, the collaboration and hard work of our elected officials and staff as we developed the proposed FY 2026 budget. Many difficult decisions have been made in creating the proposed budget. By addressing the County’s structural imbalances now, and realigning County expenditures with our revenues, we have built a strong foundation for structurally balanced budgets for years to come. FY 2026 Budget Initiative - Limited growth strategies The County’s General Fund expenditures have increased on average by 9% over the past few years, while revenues have only increased by 5%, causing a structural imbalance in the fund. As we planned the proposed budget for FY 2026, staff developed a strategic framework to limit our rate of growth, prioritize savings and maintain funding for capital reserves. Under the limited growth framework, ISF and General Fund departments tailored their budgets to align with these objectives, and the majority found ways to limit spending while ensuring that vital County programs and services remain intact. County employees provide a wide range of services to our community, including road construction and maintenance, ensuring public safety, assessing property values and collecting taxes, overseeing elections, administering immunizations, inspecting restaurants, hosting the County Fair, operating solid waste facilities, permitting new buildings and septic systems, along with other vital services. While the strategies for savings vary from one department to the next, Administrative Services, the Assessor’s Office, the Clerk’s Office, the District Attorney’s Office (including Victim’s Assistance), Facilities, Dog Control, Finance, Health Services, Tax, Property Management, Community Justice’s Juvenile and Adult Parole & Probation divisions have all found ways to right-size their budgets. Strategies include trimming materials and services (M&S) expenditures, suspending projects, outsourcing programs and services, continuing to keep positions open due to staff attrition, and eliminating vacant FTE. Some of these necessary actions may have consequences to departments/offices and the community, such as potentially increasing staff caseloads to unsustainable levels, extending service timelines, or even reducing services. We will continue to navigate difficult budget decisions together. The following items are a snapshot of the modifications departments have made to meet their budget goals for the proposed FY 2026 budget: • Utilizing Deputy County Administrators to cover the vacant positions of Human Resources Director and Human Resources Manager. • Leaving open vacant positions due to attrition. • Using existing staff, rather than on-call contractors, to handle certain tasks. • Exploring alternative funding, such as grants, community partnerships, state programs or other revenue- generating opportunities. • Eliminating one-time capital expenditures for fleet. • Outsourcing the Dog Licensing Program. • Investing in or utilizing existing tools to streamline workflow. • Utilizing budget savings from FY 2025. • Suspending a website improvement project. 8 To achieve necessary budget savings, four county departments have made the difficult decision to eliminate full- time equivalent (FTE) positions, a step that will challenge their staff and operations. The proposed FTE eliminations are as follows: • With Board approval, Administrative Services reduced the Performance Auditor from 1.00 FTE to 0.50 part-time position in FY 2025. • Adult Parole and Probation is proposing the elimination of 2.00 vacant Parole & Probation Officers and 1.75 vacant Parole & Probation Specialist positions. • Juvenile Justice is proposing the elimination of 2.00 vacant Community Services Specialist positions. • Health Services is eliminating close to 7.00 vacant positions, some of which are limited duration positions. Health Services also made the difficult decision earlier this year to close its reproductive health clinic, which accounts for 3.7 of the reduction. Strategies to right-size the budgets of Adult Parole and Probation, Juvenile Justice and Public Health go beyond the limited growth strategy. These divisions are facing budget shortfalls larger than other departments due to actual or potential reductions in other outside funding sources, including grants and state and federal funding. While many departments face budgetary challenges, others with funding sources outside of the General Fund have greater flexibility to maintain or expand services without affecting the County’s core discretionary resources. These include Behavioral Health, the Road Department, Solid Waste, Natural Resources and others. FY 2026 Proposed Budget Summary Thanks to the collaborative efforts of all County departments and offices, the proposed budget for FY 2026 is structurally balanced. It prioritizes the continuation of essential programs and services, while ensuring the County’s long-term fiscal health. The total proposed FY 2026 budget for all funds, including the County Service Districts, contingency funds, unappropriated balances and internal transfers is $ 766.4 million, which is a $ 5.7 million or 0.74% increase from the current fiscal year revised budget. The proposed operating budget for FY 2026, which best reflects the County’s actual spending (excluding County Service Districts, contingency, unappropriated balances and internal transfers), is $430.3 million which is a $ 2.2 million or 0.5% decrease from the current fiscal year revised budget. Although the General Fund has achieved a structural balance from an operational standpoint, it continues to face challenges in contributing to reserves for future capital projects. In the short term, the sole source of funding for capital reserves is discretionary Transient Room Tax revenue. Moving forward, the County will need to explore alternative funding mechanisms to finance future capital projects. In addition, as the County continues to grow and change, some departments and offices will need to add staff to meet their current and increasing service demands. Addressing these challenges may require difficult choices in the next and future fiscal years. Deschutes County continues to maintain strong financial management and a historically high credit rating. The Finance team has received recognition from the Government Finance Officers Association (GFOA) for the Achievement in Excellence in Financial Reporting for 23 years, the Distinguished Budget Presentation Award for 9 17 years, and the Popular Annual Financial Reporting Award for five years. We aim to earn these awards again this year and beyond. Delivering impactful services Despite our fiscal pressures and challenges, we continue to deliver impactful services to our community through the hard work and innovation of our staff, elected officials, and volunteers. The past fiscal year has been marked by many notable achievements, including: • Successfully administering the 2024 Presidential General Election, with 79% registered Deschutes County voters casting a ballot. • Creating a deflection program to divert low-level drug possession offenders away from detention and toward addiction treatment services. • Safely supervising individuals in the community while reducing prison usage by 30%. • Distributing 500 summer health and safety kits and supporting cleaner air spaces and cooling centers. • Updating the Transportation System Plan (TSP), which serves as a guide for maintaining and improving the county road system 20 years into the future. • Adopting the 2040 Comprehensive Plan, a blueprint for the future that helps the County face challenges like housing, jobs, wildfire risk and more. • Encouraging 78 communities to participate in the Firewise USA program. Many others are likely to be recognized in 2025 and 2026. • Continuing to make significant progress on the Deschutes County Circuit Courthouse expansion project, which is expected to be completed summer of 2026. • Transitioning the hazardous waste disposal program to in-house operations and expanding collection days for the public. • Preparing for a five-member Board of Commissioners. The two new positions will be elected at large in May 2026. • Offering 24/7 services at the Deschutes County Stabilization Center, with a total of 2,791 visits in 2024. • Partnering with Bend and Redmond Police Departments to enhance coordination with local retailers in combating organized retail theft. • Completing fire fuels mitigation on nearly 90-acres of County-owned property. • Transitioning Dog Licensing to an online platform, streamlining the process and helping to reunite lost dogs with their owners. • Initiating and completing the first phases of the Fair & Expo Master Plan and Market Analysis. • Co-creating a Temporary Safe Stay Area with the City of Bend on Juniper Ridge to support our houseless population. • Making significant progress on the Pay Equity and Market Evaluation Project, which aims to ensure fair and competitive compensation for all employees. In the fiscal year ahead: • Solid Waste will reconvene the Solid Waste Advisory Committee to identify a location for a future county landfill or solid waste solution. 10 • The BOCC will establish a citizen committee to create representative districts for commissioners and introduce a ballot initiative for voters to decide. • County Behavioral Health will seek funding to build a mental healthcare facility specifically for youth in Central Oregon. • Health Services programs will continue to serve populations directly impacted by homelessness, economic and social disparities, climate changes, and increasingly troubling patterns in substance use disorders. • Fair & Expo will complete its master plan and market analysis. • Facilities will initiate and make significant progress on a Downtown Bend Campus Plan. • A home in Redmond will become the first foster home in Central Oregon for adults with co-occurring Intellectual Developmental Disabilities and Mental Health. • The District Attorney’s Office will work to implement a victim’s portal to provide real-time case updates, secure communication, access to resources, and more. • The Sheriff’s Office will continue to develop the Deflection Program to prioritize initiatives that promote drug education, addiction treatment, and recovery. • The County will welcome and support new department heads for Human Resources and Health Services. Conclusion I am proud of the collaboration and hard work of staff as we developed the proposed FY 2026 budget. By addressing the County’s structural imbalances now, and realigning County expenditures with our revenues, we have built a strong foundation for structurally balanced budget for years to come. Thank you to all the employees who participated in this process and found innovative ways to reduce costs and optimize resources, while safeguarding the needs of the Deschutes County community. Your dedication and hard work are greatly appreciated. Thank you to the Budget team, department leaders and employees for the hard work they put in to prepare this proposed budget. Thank you to the Budget Committee, including our Board of Commissioners, for their review and consideration of this proposed budget for FY 2026. In partnership, Nick Lelack, County Administrator 11 This page intentionally left blank. 12 Deschutes County Organizational Chart 13 Deschutes County Organizational Chart 14 Fiscal Year 2026 Goals and Objectives Enhancing the lives of citizens by delivering quality services in a cost-effective manner. Every January, the Board of County Commissioners meets to establish goals and objectives to guide department operations in the coming year. In preparation for this, departments submit to the Board the challenges and opportunities they face. The board reviews these submissions and often invites back specific departments to discuss their submissions in more detail. The outcome is the development of the following year’s goals and objectives. SAFE COMMUNITIES: Protect the community through planning, preparedness and delivery of coordinated services. • Provide safe and secure communities through coordinated public safety and crisis management services. • Reduce crime and recidivism and support victim restoration and well-being through equitable engagement, prevention, reparation of harm, intervention, supervision and enforcement. • Collaborate with partners to prepare for and respond to emergencies, natural hazards and disasters. HEALTHY PEOPLE: Enhance and protect the health and well-being of communities and their residents. • Support and advance the health and safety of all Deschutes County’s residents. • Promote well-being through behavioral health and community support programs. • Ensure children, youth and families have equitable access to mental health services, housing, nutrition, child care, and education/prevention services. • Help to sustain natural resources and air and water quality in balance with other community needs. • Apply lessons learned from pandemic response, community recovery, and other emergency response events to ensure we are prepared for future events. A RESILIENT COUNTY Promote policies and actions that sustain and stimulate economic resilience and a strong regional workforce. • Update County land use plans and policies to promote livability, economic opportunity, disaster preparedness, and a healthy environment. • Maintain a safe, efficient and economically sustainable transportation system. • Manage County assets and enhance partnerships that grow and sustain businesses, tourism, and recreation. 15 HOUSING STABILITY AND SUPPLY: Support actions to increase housing production and achieve stability. • Expand opportunities for residential development on appropriate County-owned properties. • Support actions to increase housing supply. • Collaborate with partner organizations to provide an adequate supply of short-term and permanent housing and services to address housing insecurity. SERVICE DELIVERY: Provide solution-oriented service that is cost-effective and efficient. • Ensure quality service delivery through the use of innovative technology and systems. • Support and promote Deschutes County Customer Service “Every Time” standards. • Continue to enhance community participation and proactively welcome residents to engage with County programs, services and policy deliberations. • Preserve, expand and enhance capital assets, to ensure sufficient space for operational needs. • Maintain strong fiscal practices to support short and long-term county needs. • Prioritize recruitment and retention initiatives to support, sustain, and enhance County operations. 16 Departments develop performance measures that align with the priorities established by the Board and monitor and report progress accordingly. These measures are listed below in relation to each individual goal and objective. Due to the publication timing of the budget book the most current data reflected in the status column is as of Quarter 2 Fiscal Year 2025. Safe Communities Protect the community through planning, preparedness and delivery of coordinated services. Objective #1: Provide safe and secure communities through coordinated public safety and crisis management services. Support and enhance where needed the call taking triage processes for mental health crisis calls in partnership with the Community Crisis Response Team program. True.9-1-1 Achieve 90% voluntary compliance in Code Compliance cases.Target is 90%Community Development Create an additional restorative justice accountability process for young people referred to the juvenile department In Progress Community Justice Goal is to maintain over 90% of victims who report after case closure that they either agree or strongly agree that the victims’ assistance program helped them make informed decisions about their situations. Target is 90%, current measure is 94.74%. District Attorney Lead the project team through the completion of design and begin construction of the Courthouse Expansion project. Complete permitting process, manage the transition to construction, and mitigate the impact of construction activities on the delivery of services to the community. In progress. Construction of the concrete structure is underway. Major utility installation is nearly complete. Sound mitigation measures and coordination with courthouse operations are ongoing as construction progresses. Facilities Intensive Forensic Services team will complete a court ordered community consultation within 5 business days. Target is 85%, current measure is 81%Health Services Maintain current service levels by responding to or initiating 75,000 patrol community contacts. Target is 75,000 contacts for the year, current measure is 47,869 with two quarters left to report numbers. Sheriff’s Office Measure Status Department Department Performance Measures 17 Objective #2: Reduce crime and recidivism and support victim restoration and well- being through equitable engagement, prevention, reparation of harm, intervention, supervision and enforcement. Measure Status Department Supervised adults receive criminogenic risk assessments within 60 days of admission.Target is 75%, current measure is 74%.Community Justice Adult PO's ensure supervised adults have active and updated Behavior Change Plans.Target is 75%, current measure is 71%.Community Justice Safely maintain state prison utilization target.Target is (15)%, current measure is (48%).Community Justice Appropriate an equitable use of incarceration as supervised adult sanction for non- compliance. Target is 90%, current measure is 77%.Community Justice Create an additional substance use disorder evaluation and treatment option for young people involved in the juvenile justice system. In progress. Community Justice Goal is to maintain a number of no greater than 20% of the VIS veteran’s recidivism resulting in incarceration. Goal is exceeding expectations with just 4% of participants resulting in recidivism.District Attorney Maintain a two-year arrest recidivism rate for all enrolled EAP participants (18-24 year- olds) of 25% or less. Target is 25% or less, current rate is 10%.District Attorney Achieve minimum 50% positive Deputy District Attorney survey (e.g. restitution, engagement and responsiveness): responses (total of “very good” and “good” responses) to the following questions: -Ability to call and/or meet with victims in a timely manner: from 25% to 50% . -Adequately Prepare for Trial: from 19% to 50% . -Ability to work on case follow-up tasks: from 20% to 50% . Averaging over 60% of positive survey results.District Attorney Rate of collections on fines 50% or above within 90 days of judgment. Enforcing payment of fines and fees holds defendants accountable and promotes compliance with traffic laws. Timely collection and distribution of fines and fees support law enforcement programs and court functions. Target is 50%, current measure is 78%Justice Court 18 Objective #3: Collaborate with partners to prepare for and respond to emergencies, natural hazards and disasters. Measure Status Department Coordinate with 9-1-1 and DCSO to increase the number of web-registered Deschutes Alerts subscribers. Target is 53,744, currently there are 62,748 subscribers.Administration Develop plan to amend the Comprehensive Plan and County Code requiring defensible space and fire-resistant building materials per SB 762 - Wildfire Mitigation. In progress. The Legislators have proposed several bills to amend SB 762 during the 2025 Legislative Session. Community Development Build and maintain effective partnerships with federal, state and local emergency or incident response providers including preparation, training and planning. Deschutes County Fair & Expo Center is dedicated to ensuring the safety and preparedness of our facility by working closely with local, regional, and national agencies to develop a collaborative and cohesive emergency response strategy. We recognize the importance of building and maintaining effective partnerships with federal, state, and local emergency response providers. Our efforts include ongoing preparation, training, and planning for various scenarios, including natural disasters, fires, and other incidents. These partnerships and training exercises ensure that our team and our partners are ready to respond quickly and effectively, providing a safe environment for our guests and the surrounding community. Fair & Expo Collaborate with Natural Resources to identify County-owned property in south County for potential fire fuels mitigation. In Progress. Created Tracking Sheet for Fire Fuel Mitigation Projects (completed/current/ future) to assist in planning for future Fire Fuel Mitigation and budgetary requirements. Completed Fire Fuel Mitigation consisting of +/- 23 acres on County-owned property at McGrath Road. Property Management is working closely with County Forester to identify and apply for grants to assist with financial needs of Fire Fuel Mitigation to support County-owned property. Currently working with the County’s Procurement Officer to procure a larger contract to streamline processes associated with Fire Fuel Mitigation contracts. Property Management Maintain or increase public participation in Fire Free events as measured by yard debris collected In progress. Fire Free Event dates have been established and publicized.Natural Resources 19 Healthy People Enhance and protect the health and well-being of communities and their residents. Objective #1: Support and advance the health and safety of all Deschutes County’s residents. Measure Status Department Ensure safe access to County facilities and services through inspection, repair, and replacement of sidewalk and parking lot inventory. Inspect 80% of sidewalk and parking lot inventory annually. In Progress. Sidewalk grinding to address previously identified issues is complete. Inspections for FY 2025 are ongoing. Facilities Reduce outbreaks and spread of disease by completing 95% of communicable disease investigative tasks within the timeframes defined by Oregon Health Authority. Target is 95%, current measure is 99%.Health Services Reduce outbreaks and food-borne illness by inspecting a minimum of 95% of licensed facilities (e.g. restaurants, pools/ spas/hotels, etc.) per state requirements. Target is 95%, current measure is 92%.Health Services Reach 90% of households that have school-aged children, with prevention, mental health, and/or education-based communication. Target is 90%, current measure is 86%.Health Services Maintain current service levels and complete 4,100 sick call visits (response to an inmate requests to see the doctor or someone on the nursing staff). Target is 4,100 for the year, current measure is 1,969 with two fiscal quarters left to report numbers. Sheriff’s Office Maintain current service levels and complete 750 14-day assessments (a questionnaire concerning the overall health of inmates). Target is 750 for the year, current measure is 350 with two fiscal quarters left to report numbers. Sheriff’s Office Objective #2: Promote well-being through behavioral health and community support programs. Measure Status Department 90% of WRAP graduates will be enrolled in school. Target is 90%, 91% of clients graduating from the WRAP program this quarter were enrolled in school. Health Services 20 Objective #3: Ensure children, youth and families have equitable access to mental health services, housing, nutrition, child care, and education/prevention services. Measure Status Department 90% of Families engaged in wraparound are engaged and actively participate in strengths- based planning. Exceeding goal. 11 client discharges in Quarter 2. All 11 clients had family involved in their care along with 90% having additional natural supports involved in care. Health Services Assure 90% of pregnant women being served by DCHS receive prenatal care beginning in the first trimester. Exceeding goal.Health Services Ensure 100% children, youth, and families that speak a Language other than English (LOE) have access to qualified interpreters and translated material during behavioral health appointments. Target is 100%, current measure is 100%.Health Services See Behavioral Health Oregon Health Plan clients within state timelines. Routine: within 1 week Target is 100%, current measure is 86%.Health Services 21 Objective #4: Help to sustain natural resources and air and water quality in balance with other community needs. Measure Status Department Achieve compliance with the O & M Alternative Treatment Technology (ATT) Septic System Operation and Maintenance (O&M) reporting requirements of 95% to protect groundwater. In Progress.Community Development Continue to meet or exceed the general industry compaction standard of 1,200 lb/cy to ensure efficient use of the Knott Landfill resource. The Q2 2025 (through 9/27/24) rate of 1,067 lb/cy was slightly under the general industry compaction standard of 1,200 lb/cy. Cells 1-6 are being brought to final grade with additional daily cover; this is slated through March 2025. Solid Waste Work with solid waste service providers to increase the diversion rate and collect more recyclables than the average prior three year's 60,000 annual (15,000 per quarter) tons. Target is 15,000 tons per quarter. Almost 15,000 tons were diverted for Q1 2025 (Jul to Sep 2024) which is on track with target.Solid Waste Permit a landfill gas utilization project to get beneficial use of methane gas generated by Knott Landfill and a revenue source for the department. On target. Cascade Natural Gas is preparing engineering plans for DEQ review and the conditional use permit (CUP) for planning department review. The site easement was approved. The goal is to be fully operational by winter 2025. Solid Waste Maintain or increase the number of communities participating in the Firewise USA™ Program. Exceeding goal. Target is 65 participating communities, currently there are 78 participating communities. Natural Resources Objective #5: Apply lessons learned from pandemic response, community recovery, and other emergency response events to ensure we are prepared for future events. 22 A Resilient County Promote policies and actions that sustain and stimulate economic resilience and a strong regional workforce. Objective #1: Update County land use plans and policies to promote livability, economic opportunity, disaster preparedness, and a healthy environment. Measure Status Department Amend Deschutes County Code (DCC) to comply with HB 3197 Clear and Objective Code Update Project, which requires clear and objective standards for housing development in rural residential exception areas, unincorporated communities, and for accessory farm worker accommodations In Progress. Staff is preparing a legislative package in coordination with our consultant. Public hearings are in progress. Community Development Objective #2: Maintain a safe, efficient and economically sustainable transportation system Measure Status Department Achieve 96% of roads rated good or better (Pavement Condition Index above 70).On target at 99%Road Provide a maintenance treatment or resurface 14.0% of the County’s road pavement asset. 13%. The Road Department applied pavement preservation and maintenance treatments to 13.2% of the county maintained system in 2024 (92.7 miles). This includes overlay, chip seal and slurry seal treatments. Road Provide further implementation and development of the Road Capital Improvement Plan. In Progress.Road Sustain Pavement Condition Index (low 80s).Value is 84 per 2024 Pavement Management Budget Options Report.Road Maintain the weighted average Bridge Sufficiency Rating at or above 80 On target at 80.Road 23 Objective #3: Manage County assets and enhance partnerships that grow and sustain businesses, tourism, and recreation. Measure Status Department Support job creation through the County's Economic Development Loan program.True.Administration Improve the structural resilience of County buildings through structural engineering reviews and seismic retrofits at targeted facilities. Continue design and constructability review for Gray Courthouse seismic improvements, and begin implementation of recommended upgrades. In progress. Engineering consultant has completed the structural analysis and Facilities Department staff are reviewing proposed retrofits for inclusion in an upcoming remodel project. Facilities Create and use local, regional and national partnerships to increase awareness of Deschutes County Fair & Expo and the Deschutes County region. Implement a refreshed marketing strategy to create a strong brand and brand awareness that is representative of the size, history, and traditions of the facility, as well as the Central Oregon region.. The Deschutes County Fair & Expo Center has made significant strides in creating and leveraging local, regional, and national partnerships to increase awareness of both our facility and the Deschutes County region. We have collaborated with national brands and events, helping to position Deschutes County Fair & Expo on a national stage and attract a wider audience to Central Oregon. Fair & Expo Continue providing a safe, modern event venue that attracts visitors from across the nation/world annually. Develop Strategic Master Planning project to explore potential growth strategies and develop a clear strategy for development and use of the overall facility. In progress. Each year, we welcome guests from diverse locations, drawn by premier events and the welcoming atmosphere of Central Oregon. In addition to this achievement, we have recently initiated a multi-year Master Planning process. This strategic initiative is aimed at exploring potential growth opportunities and developing a clear, forward-looking strategy for the development and use of our facility. This planning process will ensure that we continue to meet the needs of our community, attract national and international visitors, and position the Deschutes County Fair & Expo Center for sustainable growth in the years to come. We remain committed to maintaining a high standard of safety and innovation while expanding our capacity to serve as a premier event destination. Fair & Expo Utilize systems to analyze guest attendance and patterns in efforts to improve delivery of services including traffic migration, facility amenities, and communication strategies True. Deschutes County Fair & Expo Center is committed to making effective, data-driven decisions to enhance the guest experience and optimize our operations. We utilize emerging technology for attendance tracking and analyzing traffic patterns throughout our events. Fair & Expo 24 Comparison of percent of County workforce should meet or exceed percent of community population for women and for minorities. In Progress. The County is leading the community workforce with 56% of DC Total Workforce identifying as Female, compared to 47.12% of Community Workforce identifying as Female. The County is trailing the community with 11.30% of DC Total Workforce identifying as Minority (non-white) as compared to 12.16% of Community Workforce identifying as Minority (non-white.) Human Resources Comparison of percent of Director, Managers, and Supervisors in County workforce should meet or exceed percent in community population for women and for minorities. Not on target. The County is aligned with the community workforce with 40% of DC Officials/Administrators (Directors and Managers) identifying as Female, compared to 40% of Community Officials/Administrators identifying as Female. The County is trailing the community with 3% of DC Officials/ Administrators (Directors and Managers) identifying as Minority (non-white), compared to 8% of Community Officials/Administrators identifying as Minority (Male/Females.) Human Resources Begin process to develop robust plan and timeline to complete 137.27-acre land exchange with the Department of State Lands (DSL), resulting in the County's acquisition of 140-acres south of the Fair & Expo for future fairgrounds expansion. In Progress. County and City of Redmond are working together to layout features associated with a managed encampment in East Redmond, which will provide an alternate location for individuals to relocate to in order to clear the 137.27-acre property pending exchange with DSL. Property Management 25 Housing Stability and Supply Support actions to increase housing production and achieve stability. Objective #1: Expand opportunities for residential development on appropriate County- owned properties. Objective #2: Support actions to increase housing supply. Objective #3: Collaborate with partner organizations to provide an adequate supply of short-term and permanent housing and services to address housing insecurity. Measure Status Department Collaborate with Cites, CHRO and community service providers to provide project support and assistance for standing up a future managed encampment. In progress. County and City have identified locations for two new service stations at the pending Temporary Safe Stay Area (TSSA), to include, portable toilets, handwashing stations, and potable water. Service stations will expand from (3) to (5), two of which will be located on City Property. Additionally, County and City currently drafting an Intergovernmental Agreement (IGA) to outline the management, monitoring, and fiscal responsibilities associated added services to Temporary Safe Stay Area (TSSA). Further, County continues to provide fire awareness with handouts and fire extinguishers via security. Property Management Collaborate with City of Redmond and identified community service providers to provide project support and assistance for 8+ acres in East Redmond for future RV park to support those experiencing homelessness. In Progress. Property Management is currently drafting a new lease with Mountain View Community Development (MVCD) to provide +/- 9.27 acres, which will be developed by MVCD for +/- 60 units of permanent supportive housing. Property Management 26 Service Delivery Provide solution-oriented service that is cost-effective and efficient. Objective #1: Ensure quality service delivery through the use of innovative technology and systems. Measure Status Department Ensure the highest possible service delivery through 9-1-1 and non-emergency call taking by continuing to develop, maintain, evaluate and evolve medical, police, and procedures, protocols and systems. True.9-1-1 Grow and enhance the County's C-PACE program. No CPACE Projects have been submitted. Administration Overall quality of internal audit reports as determined through a survey of readers. Exceeding target at 95%. Internal audit issued three reports this quarter on Courthouse Pre-construction Management, Recreational Vehicle Park Integrated Audit, and the Health Benefit Program. The Health Benefit Program was not made public until Q2 FY 2025 and will be incorporated into those quarterly measures. Reader feedback on report quality contributes to this measure. Administration Written approval by the Department of Revenue for the Assessor’s Certified Ratio Study. In progress.Assessor's Office Percentage of tax statements mailed by Oct. 25.Measure met.Assessor's Office Written certification from the Department of Revenue approving the County Assessment Function Assistance (CAFFA) program. In progress.Assessor's Office Compares election staff FTE to voter registration. Target: 80-110% of comparable counties. True.Clerk's Office Percentage of online requests for certified documents fulfilled within two business days of request. Target: 97% fulfilled within two business days. In Progress. Scheduled to be reported at fiscal year end.Clerk's Office Achieve 8-12 inspection stops per day to provide quality service.Target is 8, current measure is 9.Community Development Achieve 90-100% of pre-over inspections completed the same day as requested. Target is 90%, current measure is 100%. Goal is being fully met.Community Development 27 Achieve an average turnaround time on building plan reviews of 8-10 days to meet or exceed state requirements. Target is 10, current average is 15. Community Development Achieve structural permit ready-to-issue turnaround time for Coordinated Services of 4 days or less. Target is 4 days current average is 3.7 days. Goal is being exceeded.Community Development Sustain the issuance of land use administrative decisions with notice within 45 days of completed application. Target is 45 days, current average is 66 days.Community Development Sustain the issuance of land use administrative decisions without notice within 21 days of completed application. Target is 21 days, current average is 46 days.Community Development Achieve the issuance of onsite septic system permits within 12 days of completed application. Target is 12 days, current average is 11.90 days.Community Development Adopt the appropriate Microsoft licensing required for County operations. Consolidate tools and add resources to maximize the value of investment and increase security. In Progress. The necessary licensing has been applied. Will plan to discontinue the use of the current endpoint deployment software in March 2025. No specific timeframe for the replacement of the mobile device management software. Information Technology Continue to develop and maintain the Incident Response Plan including the initiation of runbook development. In progress. Target is 95% currently at 50%. We continue to review and update the Incident Response Plan to address changes and lessons learned. Information Technology Create a cybersecurity plan that aligns with a framework allowing for reportable metrics. In Progress. We have completed an internal framework and will continue updating with self-assessment metrics and metrics provided by our new MDR solution. Information Technology Create a mechanism for shared governance around software purchasing and development at Deschutes County. In Progress. In the final review process of a custom development software policy that provides guidelines and requirements for all development at the County. Information Technology Create standardization and processes for management and funding of enterprise level software at Deschutes County. In Progress. Created a process including form for requests, form for the transfer of licensing, and the backend system for managing enterprise software offered through Deschutes County IT. Continue to adjust the process along with adding new software options. Information Technology Engage with all departments/offices to initiate dialogue on implications of cybersecurity incidents by conducting tabletop exercises. Published and communicated offerings of tabletop exercises to all departments/offices.Information Technology If grant approved, transition away from .org to .gov environment. In progress. Applications were submitted, awaiting results.Information Technology 28 Implement and adopt an ITSM platform to manage and deliver IT services for the County. In Progress. The ITSM project is currently in the initiation & planning phase, which includes requirements gathering phase to get a complete understanding of the needs around the County. Information Technology Track, manage and secure all endpoints that conduct County business. Target is 95%, currently at 60%. The Microsoft deployment and management software has been deployed which allows for tracking a wide range of device types in our network, providing more visibility than previous. We have applied for a cybersecurity grant that will allow remediation of vulnerabilities so we can secure these endpoints appropriately. The Endpoint position is currently posted and once filled will allow us to continue to bolster our security of these devices. Information Technology County Legal utilizes technology and communications systems to provide real time support to all county departments. True.Legal Continue to collaborate with County IT to identify software to accommodate the unique requirements for the creation of a real estate inventory system. In Progress. Property Management Create progress toward the County's diversion rate goal of 45%. The waste characterization and other key data will be used to issue RFPs for the diversion of waste through the development of a construction demolition debris and commingle recycle processing facility, and a new composting facility. Provide a cost assessment and recommendation of how to move forward for Board consideration by June 30, 2025. In Progress. Draft waste characterization detail has been provided by the State of Oregon DEQ with the final results and report anticipated in February 2025.Solid Waste 29 Objective #2: Support and promote Deschutes County Customer Service “Every Time” standards. Measure Status Department Complete the five-year Long-Term Radio Enhancement Plan and begin discussions to identify what future evolutions of the public safety radio system may be needed. In Progress.9-1-1 Continue to meet and exceed the National Emergency Number Association (NENA) standard for call answering times by regularly auditing operational and technical practices internally as it related to call answering. Exceeding goal. Target is 90%, currently at 98%,9-1-1 Election personnel cost comparison per 1,000 ballots tallied for countywide elections. Target: Cost to remain within 10% of similar- type election. Target is $419. Personnel costs for the November 5, 2024 General Election was $563 per 1,000 ballots tallied. Clerk's Office Percentage of customers rating levels of service as very good to excellent. Exceeding goal. Target is 95%, currently at 96%. Clerk's Office Record Center / Archive Activity Target: 99% returned within 24 hours. Exceeding goal. Target is 99%, currently at 100%. Clerk's Office Achieve 100% of classification reviews delivered for consideration within one month of receipt of final draft from department. Target is 100%, currently at 77%. HR completed a total of 7 classification reviews after receipt of final documents from Departments with an average turnaround of 39 calendar days. HR has 6 open requests pending further review between HR and the Department. Human Resources Achieve 100% of employee action changes processed in good order (timely and accurately.) Goal is being met at 100%.Human Resources Increase the customer satisfaction survey participation to at least 25 responses per quarter. Goal is 25 surveys per quarter and there were 39 responses for Q2. Thirty-nine survey responses were received this quarter with feedback provided from visits at almost all sites. Most respondents to date are very satisfied or satisfied with their overall experience with the Department of Solid Waste. Solid Waste Implement new franchise agreements with the County's franchise haulers and enter into Intergovernmental Agreements (IGAs) with local jurisdictions interested in County administration of services by January 1, 2025. On target. Meetings were held with Cities of Bend and Redmond with final drafts anticipated late January. Having discussions with City legal and administration staff. Anticipate beginning negotiations with haulers starting in February. Solid Waste 30 Attendant cash transaction error percentage be at or below the prior year's error rate of 0.05%. Exceeding target. The Q2 2025 cash transaction error rate of 0.04% is better than target. This quarter had the least number of errors for the calendar year with 23 out of almost 58K transactions. Solid Waste Continue to provide services within a 10 day wait period.In Progress. Veterans' Services Objective #3: Continue to enhance community participation and proactively welcome residents to engage with County programs, services and policy deliberations. Measure Status Department 90% resolution of small claim cases before trial. Trials generally result in a lose/lose outcome for all parties involved. Mediation programs and other forms of settlement create a positive end to issues and save hours of court time and associated costs. Meeting target at 90%.Justice Court 31 Objective #4: Preserve, expand and enhance capital assets, to ensure sufficient space for operational needs. Measure Status Department Maintain Risk Management reserve at the 80% confidence level of adequacy, based on an actuarial study of the County's workers' compensation and general liability claims. The Risk Fund continues to meet the target of being at 80% confidence level or higher.Administration Continue space planning efforts and capital project execution through facility master planning. Initiate a formal space planning for the downtown Bend campus and related County departments and offices. In progress. Release of the RFP for design services has been postponed until Q3.Facilities Assess and improve capital assets and increase facility footprint to ensure reliable and safe operational performance, in support of community and guest value. In progress. Fair & Expo Percentage of county-wide light fleet out of life-cycle. (Long term target is 0%, annual goal is a downward trend). In Progress.Road Complete and submit a landfill closure permit to DEQ for Knott Landfill by June 30, 2025. Goal is on target. The solar feasibility study is underway. Expected completion Q4 2025 with the results informing the closure plan. Solid Waste Conduct a Knott Landfill solar feasibility study by June 30, 2025. On target. Jacobs Engineering is preparing the solar feasibility study with completion slated by the end of the fiscal year. Solid Waste Issue RFP for phase 3 of the solid waste management facility (landfill) siting process, focusing on permitting and entitlements. Complete detailed field investigation and start land use permitting. Goal was met. A final contract was issued and executed with Parametrix. Preliminary support for land procurement efforts are being provided.Solid Waste 32 Objective #5: Maintain strong fiscal practices to support short and long-term county needs. Measure Status Department Health Benefits Fund balance meets County policy requirements. Goal is on target. The County's reserve balance in the Health Benefit Fund meets policy requirements. Policy requirements suggest a reserve of $7.9M, actual reserves were at $9.7 million at the end of Q2. Projection for end of year is $8.1 million. Human Resources Coordinate with the Board of Commissioners to distribute ARPA and other consistent updates to the community on the investment of ARPA funds. True. County Finance continues to administer the ARPA funding award, distribution and reporting functions for the county. As of December 31, 2024, all $38,399,353 of the county's total ARPA award had been committed to pandemic recovery efforts in the county. Funds have been fully allocated. Finance Objective #6: Prioritize recruitment and retention initiatives to support, sustain, and enhance County operations. Measure Status Department Continued public outreach/engagement targeted at increasing the depth of applicant pools. On target.9-1-1 Achieve 100% of recruitments opening within 5 days of receipt of Recruitment Authorization in good order (timely and accurately.) Target is100%, currently at 96%. Q2 Performance: 96% of all recruitments opened within 5 days HR processing time from receipt of Recruitment Authorization in good order. Q2 average of 2.14 days HR processing time to open recruitment from receipt of Recruitment Authorization. Human Resources Achieve 100% utilization by County employees of allocated seats for training courses offered in the Public Sector Partner Training Catalog. In Progress. 91% utilization of allocated seats for training courses offered in the Fall 2024 Public Sector Partner Training Catalog. Human Resources County Legal is cognizant of legal mandates associated with Oregon Pay Equity and strives to ensure that staff are recognized for work product and fairly and equally compensated. In Progress. All assistant legal counsel are in the Senior classification/pay level.Legal 33 This page intentionally left blank. 34 The total FY 2026 operating budget excluding County service districts, which best reflects the County’s actual spending, as it excludes contingency, unappropriated balances and internal transactions, is $430.3 million. This represents a decrease over the FY 2025 revised budget of $2.2 million or 0.5%. Full-time equivalents (FTEs) included in this budget represents a decrease of 8.62 FTE from the FY 2025 revised budget, primarily due to reduction in staffing in Health Services, Community Justice Juvenile and Adult Parole & Probation. Capital spending of $65.6 million, including County service districts, is included in the FY 2026 proposed budget. The capital budget includes transportation system improvements, capital equipment additions and replacements for various departments, technology improvements and various other routine department level capital expenditures intended to support the delivery of services. Total capital spending for FY 2026 is a $3.8 million decrease or 5.5% from the FY 2025 revised budget. A major project includes $21 million for expansion of the County Courthouse. Property Taxes Assessed value (AV) growth rate has averaged 5.5% since 2015. AV growth was budgeted at 5.2% in FY 2025, but actual growth was 4.64%. The variance was largely due to large decreases in assessed value of four properties that were unknown at the time of budgeting. Due to economic uncertainty and to maintain a best practice to budget conservatively, the assumed AV growth for FY 2026 is 4.58%. This assumption includes the statutory 3% increase in assessed value and the projected added value brought onto the property tax roll through new construction. This supports all property tax funded services, including those funded by the General Fund, the Sheriff’s Office, Extension/4-H, and the 9-1-1 Service District. The following graph shows the history of both County market values (MV) and assessed values (AV) since FY 2007. Revenue and Expenditure Highlights 35 The County has five authorized property tax levies that it uses to fund certain County Services. The County General Fund receives property tax revenues from its permanent property tax rate of $1.2783 per $1,000 of assessed value. The budget committee voted to reduce this rate by $0.03 for FY 2018 and another $0.03 for FY 2019. In FY 2024 the full permanent property tax rate was levied, an increase of $0.06 to $1.2783 per $1,000 of assessed value. Deschutes County also levies property taxes for the Sheriff’s Office to fund county law enforcement services. In FY 2024, the Sheriff’s Office Countywide Law Enforcement District tax increased by $0.20 to $1.25 per $1,000 of assessed value, the full permanent rate. The Rural Law Enforcement District rate also increased in FY 2024 by $0.12 to $1.55 per $1,000 of assessed value, the full permanent rate. Total property tax revenue included in the FY 2026 proposed budget is $113.4 million and represents an increase of $4.2 million or 3.9%. Proposed rates and the revenue expected to be raised by each levy is shown in the table below: Levy Maximum Rate*FY 2025-26 Rate* FY 2025-26 Estimated Collections County Permanent Rate $ 1.2783 $ 1.2783 $ 42,470,000 Sheriff Countywide District $ 1.2500 $ 1.2500 $ 41,530,000 Sheriff Rural District $ 1.5500 $ 1.5500 $ 16,573,000 9-1-1 District $ 0.4250 $ 0.3618 $ 12,020,000 4H/Extension $ 0.0224 $ 0.0224 $ 744,000 * Per $1,000 of assessed value American Rescue Plan The American Rescue Plan Act (ARPA) was signed into law on March 11, 2021. The bill included $65.1 billion of direct, flexible aid to every county in the United States to focus on recovery from the pandemic. Deschutes County received $38.4 million in American Rescue Plan Act funds, all of which were allocated prior to the Treasury’s December 31, 2024 obligation deadline. The County conducted an application process for ARPA funds among local non-profits, businesses, and public health services. Requests were solicited, evaluated and awarded using the federal requirements of the program. The Board of Commissioners allocated ARPA funds to over 150 organizations and businesses making critical investments in housing, childcare, economic support, public health response and more. The County is anticipating unspent funds to allocated projects of approximately $985,000 at the end of FY 2025. All funds must be spent by December 31, 2026 Transient Lodging Taxes Tourism industry related taxes in Deschutes County have declined annually since FY 2022. FY 2025 revenues are projected to exceed the budget by $240,000. To be conservative, the County is budgeting a 2% increase in FY 2026 revenues, which is flat compared to projected FY 2025 actual revenues. Subsequently, the discretionary funds allocated to various County departments will be held flat as well. The proposed FY 2026 revenues are projected at $12.3 million which is an increase of $240,000 or 2.0% from the FY 2025 revised budget. Transient Room Tax (TRT) funds are a major discretionary source of income for the County and as such are vital to supporting County core services. Additionally, with the fiscal challenges in the General Fund, TRT funds will be the only source of capital reserve contributions. The graph below presents the history of growth and flattening of TRT revenue. 36 State Revenues State revenues include state grants, state shared revenues, and other miscellaneous state payments, and comprise a major portion of the funding for several County departments. State revenues in FY 2026 are budgeted at $119.9 million, a decrease of approximately $8.5 million or 6.6% from the FY 2025 revised budget. The largest recipient of state revenues in the FY 2026 proposed budget is the Health Services Department at $68.1 million, followed by the Road Department at $21.9 million. The decrease from FY 2025 to FY 2026 is largely due to a one- time State grant received in FY 2025 for the Courthouse expansion. Enterprise Fund Revenues Enterprise fund revenues are primarily received in the Solid Waste Department and the Fair & Expo Center. These two departments essentially function as businesses, with the general expectation that user fees will be sufficient to cover operating expenses and contributions to reserves for future capital needs. Fee increases are anticipated within the proposed budget for the Solid Waste Department. Solid Waste revenues for FY 2026 are projected to be 10.5% higher than the FY 2025 revised budget based on disposal utilization and fee increases. The Fair & Expo Center is supported by revenue from the annual County Fair and a wide variety of organizations who use its facilities and event production resources. The County Fair and other event offerings have experienced continued growth since FY 2022 and the County is optimistic for the continued expansion of activities at the Fair & Expo Center. Total charges for services revenue for FY 2026 is budgeted at $3.4 million. This is an increase in resources of approximately $462,000 or 15.8% over the FY 2025 revised budget. Interest Earnings County investments consist of municipal and Federal bonds and other interest-bearing accounts with an average maturity of approximately 12-18 months. As a result, the County’s interest earnings are significantly impacted by the federal funds rate. However, the effect of interest rate changes from the Federal Open Market Committee impact County earnings with roughly a one-year lag. Earnings declined dramatically in FY 2021 to $2.4 million and fell further in FY 2022 to $1.5 million due to pandemic-related impacts and lower short-term interest rates. 37 Conversely, earnings for FY 2025 are projected to reach $12.3 million and interest earnings for FY 2026 are budgeted at $9.7 million. General Fund Resources The General Fund derives its revenues primarily from the County’s permanent property tax rate, along with filing fees in the Clerk’s Office, state revenues, and other miscellaneous income. It is the primary source of support for the following departments and programs: Assessor’s Office, Clerk’s Office, Property Value Appeals Board, District Attorney’s Office, Tax, Veterans’ Services and Property Management operations. Other departments or services receiving General Fund transfers for their operating budgets include Community Justice, Health Services, Justice Court, Dog Control, Victims’ Assistance and the Board of County Commissioners. The beginning net working capital in the General Fund is estimated to be $21.1 million which is up 45% compared to FY 2025 actuals. The policy level for General Fund net working capital at the end of FY 2026 is $13.6 million which is the amount budgeted as contingency. Of the $21.1 million, $1.2 million are restricted Opioid Settlement Funds, $2.0 million are recategorized ARPA funds, and $500,000 is emergency reserves. The General Fund will not be able to make a contribution to reserves to provide for future capital needs in FY 2026. This is a reduction in the reserve transfer from FY 2025 of $1.6 million due to declining General Fund non-property tax revenues and increased operational expenditures. General Fund non-property tax revenues are budgeted at $7.1 million for FY 2026 which is an increase of 0.5% from the FY 2025 revised budget. Personnel Costs The total FTE to carry out the services provided to residents is 1,247.34. in the proposed budget. This is an 8.62 FTE decrease or 1% reduction over the number of approved positions in the FY 2025 revised budget. The decrease is driven by the reduction of 6.67 FTE within the Health Services department, 2.00 FTE in Community Justice Juvenile and 3.75 FTE in Adult Parole & Probation. Personnel costs are a significant expense for the County as they account for about half of total County operating expenses. Labor related costs are expected to increase overall by $14.0 million or 7.0% from the FY 2025 revised budget. Several factors contribute to this increase including a cost-of-living increase of 2.5% and normal merit step increases of 4% to 5% where eligible. There is a small increase of 1% in departmental health insurance rates and PERS rates, for the FY 2026 proposed budget increased 4.6% on average. Health Benefits Fund Health care costs are closely related to the claims experience of plan members. Claims experience changes from year to year based on many factors. Given the volatile history of claims over the past couple of years, the increase in rates charged to departments for filled positions was 30% in FY 2024 and 30% in FY 2025. These increases along with plan design changes which save the fund $1.4 million annually, have helped to stabilize the fund and bolster the fund balance to align with the financial policy requirement to hold $8.0 million in reserves. The County’s consultants expect post COVID related claims to taper off and year over year increases to stabilize around 8-9%. For FY 2026, charges to departments for self-insured health benefits are budgeted at $2,607 per person per month, which is an 1% increase over FY 2025 charges. Internal Service Funds The budget contains eight internal service funds that charge their services out to other funds. They include Board of County Commissioners, County Administration, Finance, Human Resources, Information Technology, Information Technology Reserve, Legal Counsel, and Facilities. 38 Indirect service charges were held at an 8.0% growth rate from FY 2025 as part of the FY 2026 budget initiative to achieve financial sustainability in the General Fund. Indirect service charges will increase for FY 2026 by $1.3 million or 6.0%, which is below the target of 8.0%. No new FTE for internal service funds are included in the FY 2026 proposed budget. Community Development Department Permit volumes in the Community Development Department (CDD) continue to remain at lower than historical numbers. Volumes are trending in alignment with FY 2015 - FY 2017. Factors contributing to this decrease include inflation and high interest rates. Revenues included in the FY 2026 budget are projected to decrease 2.9% from FY 2025 revised budget. Health Services Department The Health Services Department is funded by a variety of sources, including state and federal funds, grants, fees and charges, and transfers from the General Fund. The General Fund transfer was limited to 3.3% growth from FY 2025 to 2026 and is $7.2 million, an increase of approximately $504,000 from the FY 2025 investment. Health Services staffing for the department includes a decrease of 6.67 FTE in the FY 2026 proposed budget. Sheriff’s Office The Sheriff’s Office is funded through two voter-approved law enforcement districts that levy property taxes. The Countywide District, with a maximum tax rate of $1.25 per $1,000 of assessed value, supports countywide Sheriff functions including the Jail. The Rural District, with a maximum tax rate of $1.55 per $1,000 of assessed value, supports unincorporated county Sheriff’s Office services such as patrol and investigations. Since FY 2024, the County has levied the full tax rate to support operations at current service levels and for future Public Safety Campus expansion. Property tax revenues for the two districts combined for FY 2026 are estimated at $58.5 million. Lodging taxes collected in the unincorporated area and transferred to the Sheriff’s Office to fund operations in the unincorporated area are expected to be $3.65 million, the same amount included in the FY 2025 budget, less a one-time transfer of $100,000 approved by the Budget Committee for the prior year. The Sheriff’s Office also provides law enforcement services in the cities of Sisters and La Pine through intergovernmental agreements. Clerk’s Office The Clerk’s Office revenues are generated primarily through the recording of documents, which were more than $2.7 million in FY 2021. Revenue dropped significantly in subsequent years due to persistently high interest rates, which have led to large decreases in the volume of recorded documents from real estate transactions. In FY 2024, revenue was at its lowest level at $948,000. Projections for FY 2025 are $1.0 million and the FY 2026 proposed budget is up 9% from FY 2025 projections based on the assumption that interest rates will decrease and volume will increase. In the past, the Clerk’s Office has produced more revenue than expense. As an example, it contributed a net $1.3 million to the General Fund in FY 2021. Due to reduced revenues and increased expenses, the Clerk’s office will require net General Fund resources in FY 2026 of $1.2 million. 39 Deschutes County 9-1-1 The 9-1-1 Service District continues to implement enhanced regional radio system coverage through programming changes and the addition of new radio sites. These radio system improvements will bolster communication capabilities throughout Central Oregon and beyond giving general government and public safety reliable communications when responding to emergencies. Since the inception of the radio project, funds have been allocated in each budget cycle for future replacement and upgrades to the system, which puts the District in a good position to continue these projects. Deschutes County 9-1-1 is funded by a permanent property tax levy that was approved by voters in May 2016 with a maximum rate of $0.4250 per $1,000 of assessed value. The levy rate for FY 2026 remains unchanged from prior years at $0.3618 per $1,000 of assessed value. Road Department In FY 2026, the Road Department plans to transfer $8.0 million to the Road Capital Improvement Fund for road improvement and construction projects. Major County delivered projects will include intersection improvements for NW Lower Bridge Way in near Terrebonne and S. Century Drive in Sunriver, as well as bridge replacements on Hamehook Road and Wilcox Avenue. Solid Waste The Solid Waste Department oversees the management of Knott Landfill Recycling and Transfer Facility, which is the only active landfill in Deschutes County and is estimated to remain open until 2029. The department also operates four transfer stations in the outlying areas of the County. In FY 2026, one project will expanded vehicle lanes for public access to hazardous waste and recycling services. Additionally, Solid Waste will continue the long-term process of acquiring land to develop a future landfill site in the County. Contingency Most non-property tax supported funds in the budget meet the County financial policy minimum of 8.3% of operating budget or one month’s worth of expenditures, to be budgeted in contingency. The policy also requires that tax supported operations budget at least four months of tax revenues in contingency to provide the needed cash flow until property taxes are collected in November. An adjustment to the policy was made in FY 2021 for the internal service funds, lowering the contingency requirement from 8.3% to 3% to reflect the fact that internal service budgets are effectively a component of other County direct service budgets where contingency is already budgeted. Contingency levels for Fair & Expo and Justice Court falls short of the policy level. These funds will need to closely monitor revenues and expenditures in FY 2026 and ensure their long-term forecast achieves the required contingency levels. Debt Service Expenditures to repay borrowed funds are budgeted at $8.3 million for FY 2026. This is 3.8% increase from FY 2025. The FY 2026 budget includes debt service in the amount of $1.5 million for the courthouse expansion project. The project is estimated to cost approximately $43.9 million, and construction began in FY 2024. All of the County’s remaining debt falls into the full-faith and credit category and is payable from the County’s current revenues. This type of County debt has been used to fund the jail expansion, the Community Development building, the 9-1-1 and Oregon State Police Center, the County Service Building and other facilities around the County. 40 October/ November 2024 Budget Workgroup review of procedures, resource estimates and expenditure assumptions. December 2024 Budget Committee Fiscal Year 2025 mid-year update and forecast for FY 2026. January 2025 Board of County Commissioners (BOCC) retreat to update goals and objectives. February 2025 Internal Service Fund (ISF) budget requests prepared and presented to Budget Officer. March 2025 Non-ISF budget requests prepared/ Elected Officials Compensation Committee recommendations. April 2025 Non-ISF budgets, Capital Improvement Plans and Special Requests presented to Budget Officer. May 2025 Proposed FY 2026 fee schedule presented to BOCC/ Proposed FY 2026 budget presented to Budget Committee for approval (Budget Week). June 2025 Resolution to adopt FY 2026 fee schedule/ End of year FY 2025 budget adjustments/ Public hearings and FY 2026 budget adoption. July 2025 Implementation of adopted budget/ Form LB-50 tax certifications and budget resolutions filed. August/ September 2025 FY 2026 adopted budget book finalized, published and submitted to the Government Financial Officers Association for award consideration. Fiscal Year 2026 Budget Preparation Calendar 41 This page intentionally left blank. 42 Budget Information and Summary Tables Fund Structure ...................................................................................................................................................................45 Fund by Service Area .......................................................................................................................................................46 Fund Descriptions .............................................................................................................................................................47 Deschutes County Funds Summary ...............................................................................................................................53 Capital Outlay Summary ..................................................................................................................................................55 Resources and Requirements Charts - Countywide Total ..........................................................................................57 Summary of Resources and Requirements ..................................................................................................................59 43 This page intentionally left blank. 44 Governmental Funds Governmental Funds (continued)Proprietary Funds General Fund - Public Safety Special Revenue Funds - Direct Services (continued) Enterprise Funds - Direct Services District Attorney’s Office Annual County Fair Medical Examiner Road Building & Equipment Fair & Expo Capital Reserve Property Management Surveyor Fair & Expo Center Tax Office Transportation SDC Landfill Closure Landfill Post Closure General Fund - Direct Services Special Revenue Funds - Support Services RV Park Assessor RV Park Reserve Clerk/Elections American Rescue Plan Act Solid Waste Capital Project Property Value Appeals Board Coordinated Effort on Houselessness Solid Waste Equipment Reserve Veterans’ Services County School Solid Waste Operations Economic Development Special Revenue Funds - Public Safety Foreclosed Land Sales Internal Service Funds - Support ServicesAdult Parole & Probation General County Projects Community Justice Juvenile General Capital Reserve Administration and Board of County Commissioners Court Facilities Law Library Finance Justice Court Park Acquisition & Development Health Benefits Sheriff’s Office Park Development Fees Human Resources Sheriff’s Office Reserve PERS Reserve Information Technology Victims’ Assistance Project Development Information Technology Reserve Special Transportation Insurance Special Revenue Funds - Direct Services Taylor Grazing Legal Transient Room Tax Property & Facilities Assessment/Clerk/Tax Reserve Transient Room Tax 1%Vehicle Replacement & Maintenance Community Development (CDD)Video Lottery CDD Facilities Reserve CDD Building Program Reserve Capital Project Funds CDD Electrical Program Reserve Campus Improvement County Service Districts CDD Groundwater Transportation CIP Countywide Law Enforcement CDD Operating Reserve Deschutes County 9-1-1 Code Abatement Debt Service Funds Extension/4-H County Clerk Records PERS Series 2002 and 2004 Rural Law Enforcement Dog Control OSP/9-1-1 FF&C Series 2008 Federal Forest Title III Jamison Prop FF&C Series 2009 Agency Funds GIS Dedicated Treatment Facility FF&C Series 2010 Deschutes County Road Agency Fund Health - OHP and Capital Reserves County Buildings FF&C Series 2005/2012/2021 Health Services Courthouse Project and refinance FF&C Series 2023/2013 Newberry Neighborhood Natural Resource Protection Public Land Corner Preservation Road Fund Structure 45 Public Safety Direct Services (continued)Support Services Community Justice Health Services Administrative Services Adult Parole & Probation Health Services Administration and Board of County Commissioners Community Justice Juvenile OHP and Capital Reserves Coordinated Houseless Response Effort Economic Development District Attorney’s Office Natural Resource Protection Foreclosed Land Sales Medical Examiner Federal Forest Title III Human Resources Victims’ Assistance Health Benefit Fund Road Law Library Justice Court Public Land Corner Preservation Insurance Road Building & Equipment Property Management Sheriff's Office Special Transportation Special Transportation Sheriff’s Office Reserve Surveyor Taylor Grazing Court Facilities Transportation CIP Veterans' Services County Law Enforcement District Transportation SDC Video Lottery Rural Law Enforcement District Vehicle Replacement & Maintenance Deschutes County Road Agency Finance 911 American Rescue Plan Act Solid Waste County School Direct Services Landfill Closure Dog Control County Assessor’s Office Landfill Post Closure General Capital Reserve Assessor Solid Waste Capital Project PERS Reserve Assessment/Clerk/Tax Reserve Solid Waste Equipment Reserve Project Develop & Debt Reserve Solid Waste Operations Tax County Clerk’s Office Transient Room Tax Clerk/Elections Fair & Expo Center Transient Room Tax 1% County Clerk Records Annual County Fair Property Value Appeals Board Fair & Expo Capital Reserve Information Technology Fair & Expo Center Information Technology Reserve Community Development RV Park GIS Dedicated CDD Building Program Reserve RV Park Reserve CDD Electrical Program Reserve Legal Counsel CDD Facilities Reserve Extension 4-H CDD Groundwater Property & Facilities CDD Operating Reserve General County Projects Code Abatement Park Acquisition & Development Newberry Neighborhood Park Development Fees Funds by Service Area 46 General Fund • General (001) – principal sources of revenues are property taxes and revenues from the State of Oregon and Federal government. Expenditures are primarily for general government activities such as assessment, taxation, District Attorney, and County Clerk. Special Revenue Funds • Assessment/Taxation/Clerk Reserve (010) – transfers from General Fund, other available resources and interest revenues for the upgrade or replacement of the assessment and taxation system for the County’s property tax activities and the Clerk’s office future equipment needs. • Code Abatement (020) – available resources for enforcement of county solid waste and sanitation codes. • Community Justice-Juvenile (030) – transfer from General Fund, state grants and payments, and fees for response to juvenile delinquency programs within the county. • Court Technology Reserve (040) – fund was closed in FY 2024 and remaining resources were transferred to the Campus Improvement Fund and applied to the Courthouse expansion project. • Economic Development (050) – loan repayment, and interest revenues for loans and grants to business entities and not-for-profit entities. • General Capital Reserve (060) – accumulated resources and interest on investments for future County capital projects. • General County Projects (070) – property taxes and interest revenue for building remodel and major maintenance of County buildings. • Project Development & Debt Reserve (090) – proceeds from county land sales, leases and interfund building rents for debt service payments, land maintenance costs, and acquisition of real property for use by the County. • Law Library (120) – fees for maintenance of the law library. • Park Acquisition & Development (130) – apportionment from the State of Oregon from recreational vehicle fees. • Park Development Fees (132) – interest revenue, and available resources from prior years’ fees paid by developers in lieu of land donation for park development. • PERS Reserve (135) – available resources from previous years charges to County operating funds and departments for partial payment of PERS charges resulting from increases in the PERS rates. • Foreclosed Land Sales (140) – available resources from prior years land sale proceeds for supervision and maintenance of properties acquired through tax foreclosure. • County School (145) – local taxes and federal forest receipts for education. • Special Transportation (150) – state grants for transportation. • Statewide Transportation Improvement (151) - fund was closed in FY 2024. • Taylor Grazing (155) – federal funds administered by State of Oregon for rangeland improvement. • Transient Room Tax - 7% (160) – lodging tax of 7% for promotion of tourism, recreation advertising and County services. • Video Lottery (165) – state video lottery apportionment for grants promoting economic development. Fund Descriptions 47 • Transient Room Tax-1% (170) – lodging taxes of 1% for promotion of tourism and County services. • American Rescue Plan Act (200) – federal funds to be appropriated by the Board of County Commissioners in support of COVID-19 recovery. • Coordinated Effort on Houselessness (205) – revenue from State for coordinated homeless response systems. • Victims’ Assistance Program (212) – transfers from the General Fund, fees, and grants for providing assistance to crime victims. • County Clerk Records (218) – fees for upgrading storage and retrieval systems. • Justice Court (220) – fines and fees revenue, and transfer from Transient Room Tax for operation of a justice court. • Court Facilities (240) – fines and fees to provide security in the court building. • Sheriff's Office (255) – revenues pursuant to intergovernmental agreements with the Countywide and Rural Law Enforcement Districts used for public safety, including the operation of the correctional facility. • Sheriff’s Office Reserve (256) – revenues from the Countywide and Rural Law Enforcement Districts for communication systems reserves and other future capital needs including vehicles and public safety campus expansion. • Health Services - OHP and Capital Reserves (270) – Oregon Health Plan payments for mental health services and reserves for capital. • Health Services (274) – fees for services, federal and state grants and General Fund transfer for community wide health care, mental health services and counseling, comprehensive prenatal care for low-income women and their infants and other family and children programs. • Acute Care Services (276) – fund closed in FY 2025 and remaining balance transferred to fund 274. • Community Development (295) – fees, charges for services and General Fund transfer for planning, building safety, education and public services. • Community Development - Groundwater Partnership (296) – transfers for maintenance of water quality and open space and fees to developers for the protection of groundwater, including rebates for replacement of septic systems. • Newberry Neighborhood (297) – available resources from prior years proceeds from land sales and loan repayments for maintenance of water quality and open space. • Community Development Reserve (300) – transfer from Community Development (295) for contingencies. • Community Development Building Program Reserve (301) – transfer of surplus building program funds from Community Development (295) for contingencies. • Community Development Electrical Program Reserve (302) – transfer of surplus electrical funds from Community Development (295) for contingencies. • Community Development Facilities Reserve (303) – transfer from Community Development (295) for future capital improvements for CDD's facilities. • GIS (Geographic Information Systems) Dedicated (305) – state grant, and recording fees and sales for map data system. 48 • Road (325) – state gas tax apportionment, PILT and federal forest receipts for public roads and highways. • Natural Resource Protection (326) – PILT and grants for the control of noxious weeds and promotion of healthy forests. • Federal Forest Title III (327) – federal funds for grants related to National Forest activities in Deschutes County. • Surveyor (328) – fees for survey measurements, plat reviews and document filing. • Public Land Corner Preservation (329) – filing and recording fees for maintaining permanent monuments of survey corner positions. • Road Building & Equipment (330) – transfers from Road Fund for future capital asset purchases. • Countywide Transportation System Development Charges Improvement Fee (336) – fees from developers and builders for upgrades and expansion of county road infrastructure. • Dog Control (350) – transfer from General Fund, licenses, fees and donations for animal control. • Adult Parole & Probation (355) – State Department of Corrections and interfund grants, transfer from General Fund, charges for services for operation of county justice program. Capital Projects Funds • Campus Improvement (463) – transfers from the Capital Reserve Fund (060) and other departments for major improvements and remodel activity to county properties. • Transportation Capital Improvement Program (465) – transfers from the Road Department operating fund for long - term transportation projects to be funded in future years. Eligible projects may also be funded by Transportation SDC funds (336). Debt Service Funds • Courthouse Expansion Full Faith & Credit, 2023 (530) – bonds to be issued for the expansion of the Courthouse and refinance of Series 2013 for the jail expansion. • County Buildings Full Faith & Credit 2003/Refunding 2012/2021 (535) – funds transferred from departments, and lease and communication system. • Remodel/Land Full Faith & Credit, 2005/Refunding 2015 (536) – debt service paid off in FY 2025 and will be closed in FY 2026. • Oregon State Police/9-1-1 Full Faith & Credit, 2008 (538) – long term operating leases for debt service on bonds issued for new office building. • Jamison Property Full Faith & Credit, 2009A (539) – available resources and funds transferred from the General Fund. • Jail Project Full Faith & Credit, 2013 (556) - fund closed in FY 2024 and refinance of Series 2013 tracked in Fund 530. • PERS Series 2002 & 2004 Debt Service (575) – transfers from operating funds for debt service on bonds issued to fund pension liability. 49 Enterprise Funds • Solid Waste (610, 611, 612, 613, 614) – fees and charges for services for the operation, maintenance and closure of the county’s sanitary landfill and transfer stations. • Fair and Expo Center (615, 616, 617) – fees, and transfers for the operation of a Fair & Expo center, annual county fair and capital reserve. • RV Park (618) – interfund transfers and charges for space rentals for the operation and maintenance of the County’s recreational vehicle park and debt service. • RV Park Reserve (619) - Interfund transfers of surplus funds from the RV Park (Fund 618) to build up the reserve for capital replacement or improvement projects. Internal Service Funds • Property and Facilities (620) – interfund charges for custodial, repairs and maintenance and related activities for county facilities. • Administrative Services and Board of County Commissioners (625) – interfund charges for services provided by County administration and BOCC. • Board of County Commissioners (628) – fund will be consolidated into fund 625 in FY 2026. • Finance (630) – interfund charges for services provided by Finance Department. • Finance Reserve (631) – fund closed in FY 2024. • Legal (640) – interfund charges for services provided by Legal Department. • Human Resources (650) – interfund charges for services provided by Human Resources Department. • Information Technology (660) – interfund charges for services provided by IT Department. • Information Technology Reserve (661) – interfund charges for future technology improvements. • Risk Management (670) – interfund charges for non-medical/non-dental insurance coverage. • Health Benefit Trust Fund (675) – interfund charges for medical/dental health insurance. • Vehicle Maintenance & Replacement (680) – transfers from County funds and departments for vehicle repair and replacement. County Service District Funds • Law Enforcement District-Countywide (District #1) (701) – property taxes, charges for services, federal and state grants for public safety, countywide, including the operation of the correctional facility. • Law Enforcement District-Rural (District #2) (702) – property taxes, charges for services, federal and state grants for public safety in rural areas. • Deschutes County 9-1-1 County Service District (705) – property taxes, telephone taxes, charges for services and grants for operations of a countywide emergency call center and the maintenance and operation of radio services for government agencies. • Deschutes County 9-1-1 County Service District Equipment Reserve (710) – funds transferred from Deschutes County 9-1-1 County Service District (705) for capital asset requirements. • Extension & 4-H Service District (720) – property taxes for Oregon State University’s extension service program. 50 Agency Funds • Deschutes County Road Agency Fund (715) – receive and distribute U.S. Forest Service Secure Rural Schools (SRS) funds for road construction in Deschutes County. 51 This page intentionally left blank. 52 FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed Amount Change % Chg FY 2026 RESOURCES Beginning Net Working Capital $ 201,944,840 $ 200,499,813 $ 207,502,975 $ 224,470,897 $ 16,967,922 8.2 % Property Tax 36,020,641 39,786,152 41,159,000 42,811,000 1,652,000 4.0 % Intergovernmental 166,836,037 169,901,389 203,343,253 185,769,116 (17,574,137) (8.6) % Charges for Services 40,737,501 45,581,172 48,231,388 53,368,625 5,137,237 10.7 % Other Revenues 93,885,167 104,553,847 90,791,837 94,245,176 3,453,339 3.8 % Interfund Transfers 59,185,557 55,463,259 65,728,912 58,062,533 (7,666,379) (11.7) % Total Revenues $ 396,664,903 $ 415,285,819 $ 449,254,390 $ 434,256,450 $ (14,997,940) (3.3) % Total Resources $ 598,609,743 $ 615,785,632 $ 656,757,365 $ 658,727,347 $ 1,969,982 0.3 % REQUIREMENTS Salaries $ 99,887,197 $ 102,689,984 $ 116,295,116 $ 117,520,965 $ 1,225,849 1.1 % Benefits & Taxes 52,809,568 61,268,590 74,021,831 85,943,073 11,921,242 16.1 % Total Personnel Services $ 152,696,764 $ 163,958,574 $ 190,316,947 $ 203,464,038 $ 13,147,091 6.9 % Materials & Services $ 132,360,264 $ 127,497,126 $ 167,601,393 $ 154,872,400 $ (12,728,993) (7.6) % Debt - Principal $ 4,426,600 $ 10,955,118 $ 5,222,500 $ 5,713,000 $ 490,500 9.4 % Debt - Interest 2,106,371 2,606,968 2,740,900 2,555,600 (185,300) (6.8) % Total Debt Service $ 6,532,971 $ 13,562,086 $ 7,963,400 $ 8,268,600 $ 305,200 3.8 % Capital Outlay $ 47,394,273 $ 47,805,927 $ 66,643,758 $ 63,726,927 $ (2,916,831) (4.4) % Transfers Out $ 59,125,657 $ 55,463,259 $ 61,874,879 $ 58,062,533 $ (3,812,346) (6.2) % Total Capital & Transfers $ 398,109,930 $ 408,286,973 $ 494,400,377 $ 488,394,498 $ (6,005,879) (1.2) % Contingency $ — $ — $ 83,921,936 $ 88,943,933 $ 5,021,997 6.0 % Unappropriated Ending Fund Balance/ Reserve for Future Expenditure $ — $ — $ 78,435,052 $ 81,388,916 $ 2,953,864 3.8 % Total Requirements $ 398,109,930 $ 408,286,973 $ 656,757,365 $ 658,727,347 $ 1,969,982 0.3 % Deschutes County Funds Summary 53 This page intentionally left blank. 54 FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed Amount Change Percent Change County Departments Operating Funds General Fund $ 22,180 $ 4,369 $ 20,520 $ — $ (20,520) (100.0) % General County Projects 232,787 195,715 1,415,000 1,360,000 (55,000) (3.9) % Health Services 504,137 578,091 1,932,000 5,176,842 3,244,842 168.0 % Internal Service Funds 274,259 240,640 173,000 65,000 (108,000) (62.4) % Other Operating Funds 136,878 29,265 20,000 30,000 10,000 50.0 % Park Acquisition & Development — — 300,000 300,000 — — % Road 90,004 53,591 — — — — % Sheriff's Office 2,741,949 2,069,751 1,590,945 910,595 (680,350) (42.8) % Solid Waste 181,603 246,763 282,000 477,000 195,000 69.1 % Total Operating Funds $ 4,183,797 $ 3,418,185 $ 5,733,465 $ 8,319,437 $ 2,585,972 45.1 % Capital Project Funds Campus Improvement $ 11,032,490 $ 4,271,949 $ 31,520,133 $ 22,956,498 $ (8,563,635) (27.2) % Transportation Improvement 16,769,496 22,991,686 16,189,012 18,910,997 2,721,985 16.8 % Total Capital Project Funds $ 27,801,985 $ 27,263,635 $ 47,709,145 $ 41,867,495 $ (5,841,650) (12.2) % Reserve Funds Fair & Expo Center 383,000 191,682 785,000 790,000 5,000 0.6 % Project Development and Debt Svc 574,495 — 2,787,277 4,610,909 1,823,632 65.4 % Road Building and Equipment 2,074,881 1,725,791 3,938,871 3,069,086 (869,785) (22.1) % RV Park Reserve 5,532 7,294 70,000 70,000 — — % Solid Waste Funds 11,901,593 14,917,561 4,870,000 4,225,000 (645,000) (13.2) % Vehicle Maint and Replacement 468,990 281,780 750,000 775,000 25,000 3.3 % Total Reserve Funds $ 15,408,491 $ 17,124,107 $ 13,201,148 $ 13,539,995 $ 338,847 2.6 % Total County Capital Outlay $ 47,394,273 $ 47,805,927 $ 66,643,758 $ 63,726,927 $ (2,916,831) (4.4) % County Service Districts $ 2,347,522 $ 1,440,223 $ 2,750,500 $ 1,880,000 $ (870,500) (31.6) % Total Capital Outlay $ 49,741,795 $ 49,246,150 $ 69,394,258 $ 65,606,927 $ (3,787,331) (5.5) % Capital Outlay Summary 55 This page intentionally left blank. 56 RESOURCES BY CATEGORY FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed Beginning Net Working Capital Property Tax Other Revenues Interfund Transfers Intergovernmental Charges for Services $— $50,000,000 $100,000,000 $150,000,000 $200,000,000 $250,000,000 $300,000,000 REQUIREMENTS BY CATEGORY FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed Personnel Services Materials & Services Capital Outlay Transfers Out Debt Service Contingency Unappropriated Ending Fund Balance/Reserve for Future Expenditure $— $20,000,000 $40,000,000 $60,000,000 $80,000,000 $100,000,000 $120,000,000 $140,000,000 $160,000,000 $180,000,000 $200,000,000 $220,000,000 *Does not include Service Districts Resources and Requirements Charts - Countywide Total* 57 FY 2026 Resources Other Revenues 14% Beginning Working Capital 34% Property Taxes 7% Intergovernmental Revenue 28% Charges for Services 8% Transfers In 9% FY 2026 Requirements Personnel Services 31% Materials and Services 23% Debt Service 1% Capital Outlay 10% Transfers Out 9% Contingency 14% Reserve 12% *Does not include Service Districts Resources and Requirements Charts - Countywide Total* 58 General Fund Special Revenue Funds Countywide Total General (001) A & T Reserve (010) Code Abatement (020) Community Justice - Juvenile (030) Economic Development (050) RESOURCES Beginning Net Working Capital $ 224,470,897 $ 21,070,000 $ 2,045,000 $ 357,302 $ 1,700,000 $ 369,104 Property Tax - Current Year 42,470,000 41,196,000 — — — — Property Tax - Prior Year 341,000 330,000 — — — — Federal Government Payments 6,626,058 500,000 — — — — State Government Payments 118,018,183 3,435,680 — — 705,772 — Local Government Payments 61,124,875 — — — — — Charges for Services 53,368,625 1,758,188 — — 75,000 — Transient Room Tax 12,375,500 35,500 — — — — Transfers In 58,062,533 61,500 60,000 — 8,409,500 — Interfund Charges & Grants 65,831,253 127,650 — 200,000 74,000 — Bond Proceeds — — — — — — Licenses and Permits 1,932,078 39,500 — — — — Fines and Fees 1,510,232 291,030 — — — — Interest Revenue 8,460,544 798,233 66,000 8,000 57,000 13,000 Sales of Equipment 551,250 — — — — — Other Non-Operational Revenue 3,584,319 49,043 — — 101,000 — Total Revenues $ 434,256,450 $ 48,622,324 $ 126,000 $ 208,000 $ 9,422,272 $ 13,000 Total Resources $ 658,727,347 $ 69,692,324 $ 2,171,000 $ 565,302 $ 11,122,272 $ 382,104 REQUIREMENTS Salaries $ 117,520,965 $ 12,564,490 $ — $ — $ 4,608,309 $ — Benefits 85,943,073 9,129,408 — — 3,344,292 — Total Personnel Services $ 203,464,038 $ 21,693,898 $ — $ — $ 7,952,601 $ — Materials & Services $ 154,872,400 $ 10,576,079 $ — $ 565,302 $ 2,052,764 $ 382,104 Debt Principal $ 5,713,000 $ — $ — $ — $ — $ — Debt Interest 2,555,600 — — — — — Total Debt Service $ 8,268,600 $ — $ — $ — $ — $ — Capital Outlay $ 63,726,927 $ — $ — $ — $ — $ — Transfers Out 58,062,533 17,126,185 — — 76,883 — Total Capital & Transfers $ 121,789,460 $ 17,126,185 $ — $ — $ 76,883 $ — Contingency $ 88,943,933 $ 19,796,162 $ — $ — $ 1,040,024 $ — Reserve for Future Expenditures 81,388,916 500,000 2,171,000 — — — Total Requirements $ 658,727,347 $ 69,692,324 $ 2,171,000 $ 565,302 $ 11,122,272 $ 382,104 FY 2025 Budget As Revised $ 656,757,365 $ 67,538,974 $ 2,035,993 $ 387,996 $ 10,434,824 $ 369,104 Inc (Dec) from FY 2025 $ 1,969,982 $ 2,153,350 $ 135,007 $ 177,306 $ 687,448 $ 13,000 Summary of Resources and Requirements 59 Special Revenue Funds General Capital Reserve (060) General County Projects (070) Project Dev & Debt Reserve (090) Law Library (120) Park Acquisition & Development (130) Park Development Fees (132) RESOURCES Beginning Net Working Capital $ 12,587,000 $ 1,943,779 $ 5,408,196 $ 129,479 $ 1,206,469 $ 101,215 Property Tax - Current Year — 1,274,000 — — — — Property Tax - Prior Year — 11,000 — — — — Federal Government Payments — — — — — — State Government Payments — — — 177,272 350,000 — Local Government Payments — — — — — — Charges for Services — — 385,500 — — — Transient Room Tax — — — — — — Transfers In 1,049,811 782,500 — — — — Interfund Charges & Grants — — 30,780 — — — Bond Proceeds — — — — — — Licenses and Permits — — — — — 5,000 Fines and Fees — — — — — — Interest Revenue 455,000 85,000 122,036 5,000 36,000 3,000 Sales of Equipment — — 70,000 — — — Other Non-Operational Revenue — — 198,149 — — — Total Revenues $ 1,504,811 $ 2,152,500 $ 806,465 $ 182,272 $ 386,000 $ 8,000 Total Resources $ 14,091,811 $ 4,096,279 $ 6,214,661 $ 311,751 $ 1,592,469 $ 109,215 REQUIREMENTS Salaries $ — $ — $ — $ — $ — $ — Benefits — — — — — — Total Personnel Services $ — $ — $ — $ — $ — $ — Materials & Services $ — $ 1,106,601 $ 1,245,652 $ 306,394 $ 183,500 $ 109,215 Debt Principal $ — $ — $ — $ — $ — $ — Debt Interest — — — — — — Total Debt Service $ — $ — $ — $ — $ — $ — Capital Outlay $ — $ 1,360,000 $ 4,610,909 $ — $ 300,000 $ — Transfers Out 1,437,500 — 12,003 — 195,000 — Total Capital & Transfers $ 1,437,500 $ 1,360,000 $ 4,622,912 $ — $ 495,000 $ — Contingency $ — $ — $ — $ 5,357 $ 913,969 $ — Reserve for Future Expenditures 12,654,311 1,629,678 346,097 — — — Total Requirements $ 14,091,811 $ 4,096,279 $ 6,214,661 $ 311,751 $ 1,592,469 $ 109,215 FY 2025 Budget As Revised $ 14,260,169 $ 4,222,585 $ 5,297,496 $ 318,054 $ 1,425,542 $ 104,458 Inc (Dec) from FY 2025 $ (168,358) $ (126,306) $ 917,165 $ (6,303) $ 166,927 $ 4,757 Summary of Resources and Requirements 60 Special Revenue Funds PERS Reserve (135) Foreclosed Land Sales (140) County School (145) Special Transportation (150) Taylor Grazing (155) Transient Room Tax-7% (160) RESOURCES Beginning Net Working Capital $ 4,985,000 $ 133,821 $ — $ 3,656,177 $ 17,200 $ 1,342,920 Property Tax - Current Year — — — — — — Property Tax - Prior Year — — — — — — Federal Government Payments — — 290,000 47,171 — — State Government Payments — — 423,000 6,292,241 4,500 — Local Government Payments — — — — — — Charges for Services — 5,000 — — — — Transient Room Tax — — — — — 10,797,500 Transfers In — — — — — — Interfund Charges & Grants — — — — — — Bond Proceeds — — — — — — Licenses and Permits — — — — — — Fines and Fees — — — — — — Interest Revenue 179,000 5,000 1,000 197,000 1,000 106,000 Sales of Equipment — — — — — — Other Non-Operational Revenue — — — — — — Total Revenues $ 179,000 $ 10,000 $ 714,000 $ 6,536,412 $ 5,500 $ 10,903,500 Total Resources $ 5,164,000 $ 143,821 $ 714,000 $ 10,192,589 $ 22,700 $ 12,246,420 REQUIREMENTS Salaries $ — $ — $ — $ — $ — $ 144,191 Benefits — — — — — 103,363 Total Personnel Services $ — $ — $ — $ — $ — $ 247,554 Materials & Services $ 1,000 $ 121,104 $ 714,000 $ 10,192,589 $ 22,700 $ 3,491,181 Debt Principal $ — $ — $ — $ — $ — $ — Debt Interest — — — — — — Total Debt Service $ — $ — $ — $ — $ — $ — Capital Outlay $ — $ — $ — $ — $ — $ — Transfers Out — — — — — 7,007,685 Total Capital & Transfers $ — $ — $ — $ — $ — $ 7,007,685 Contingency $ — $ 22,717 $ — $ — $ — $ — Reserve for Future Expenditures 5,163,000 — — — — 1,500,000 Total Requirements $ 5,164,000 $ 143,821 $ 714,000 $ 10,192,589 $ 22,700 $ 12,246,420 FY 2025 Budget As Revised $ 4,959,271 $ 153,143 $ 694,566 $ 11,795,100 $ 47,875 $ 13,816,309 Inc (Dec) from FY 2025 $ 204,729 $ (9,322) $ 19,434 $ (1,602,511) $ (25,175) $ (1,569,889) Summary of Resources and Requirements 61 Special Revenue Funds Video Lottery (165) Transient Room Tax-1% (170) American Rescue Plan Act (200) Coordinated Houseless Response Office (205) Victims' Assistance Program (212) County Clerk Records (218) RESOURCES Beginning Net Working Capital $ 1,088,300 $ — $ — $ 62,480 $ 372,355 $ 309,120 Property Tax - Current Year — — — — — — Property Tax - Prior Year — — — — — — Federal Government Payments — — 984,959 — 270,129 — State Government Payments 1,400,000 — — 519,000 187,481 — Local Government Payments — — — — 20,000 — Charges for Services — — — — — 71,590 Transient Room Tax — 1,542,500 — — — — Transfers In — — — — 608,458 — Interfund Charges & Grants — — — — — — Bond Proceeds — — — — — — Licenses and Permits — — — — — — Fines and Fees — — — — — — Interest Revenue 28,000 3,000 — 20,000 7,000 9,049 Sales of Equipment — — — — — — Other Non-Operational Revenue — — — — — — Total Revenues $ 1,428,000 $ 1,545,500 $ 984,959 $ 539,000 $ 1,093,068 $ 80,639 Total Resources $ 2,516,300 $ 1,545,500 $ 984,959 $ 601,480 $ 1,465,423 $ 389,759 REQUIREMENTS Salaries $ — $ 21,696 $ — $ — $ 621,643 $ — Benefits — 15,326 — — 565,483 — Total Personnel Services $ — $ 37,022 $ — $ — $ 1,187,126 $ — Materials & Services $ 848,030 $ 11,991 $ 984,959 $ 509,984 $ 169,744 $ 137,970 Debt Principal $ — $ — $ — $ — $ — $ — Debt Interest — — — — — — Total Debt Service $ — $ — $ — $ — $ — $ — Capital Outlay $ — $ — $ — $ — $ — $ — Transfers Out 640,270 1,496,487 — — — — Total Capital & Transfers $ 640,270 $ 1,496,487 $ — $ — $ — $ — Contingency $ 1,028,000 $ — $ — $ — $ 108,553 $ 251,789 Reserve for Future Expenditures — — — 91,496 — — Total Requirements $ 2,516,300 $ 1,545,500 $ 984,959 $ 601,480 $ 1,465,423 $ 389,759 FY 2025 Budget As Revised $ 2,560,218 $ 1,515,500 $ 8,943,920 $ 788,679 $ 1,678,183 $ 394,351 Inc (Dec) from FY 2025 $ (43,918) $ 30,000 $ (7,958,961) $ (187,199) $ (212,760) $ (4,592) Summary of Resources and Requirements 62 Special Revenue Funds Justice Court (220) Court Facilities (240) Sheriff's Office (255) Communication System Reserve (256) OHP- Mental Health Services (270) Health Services (274) RESOURCES Beginning Net Working Capital $ — $ — $ — $ 498,200 $ 35,585,802 $ 9,744,273 Property Tax - Current Year — — — — — — Property Tax - Prior Year — — — — — — Federal Government Payments — — 370,966 — — 457,970 State Government Payments — — 4,623,051 — 10,922,200 57,192,662 Local Government Payments — — 58,726,040 400,000 — 1,561,685 Charges for Services — — 190,600 — — 3,409,406 Transient Room Tax — — — — — — Transfers In 400,521 — 3,654,287 — — 18,423,941 Interfund Charges & Grants — — 493,172 — — 1,094,969 Bond Proceeds — — — — — — Licenses and Permits 7,300 — — — — — Fines and Fees 534,597 73,000 582,500 — — 105 Interest Revenue 700 — 52,000 13,000 907,000 752,000 Sales of Equipment — — — — — — Other Non-Operational Revenue — — 78,250 — — 741,957 Total Revenues $ 943,118 $ 73,000 $ 68,770,866 $ 413,000 $ 11,829,200 $ 83,634,695 Total Resources $ 943,118 $ 73,000 $ 68,770,866 $ 911,200 $ 47,415,002 $ 93,378,968 REQUIREMENTS Salaries $ 389,279 $ — $ 31,335,805 $ — $ — $ 36,227,859 Benefits 291,613 — 22,315,991 — — 27,925,035 Total Personnel Services $ 680,892 $ — $ 53,651,796 $ — $ — $ 64,152,894 Materials & Services $ 230,945 $ 73,000 $ 13,874,097 $ — $ — $ 15,909,360 Debt Principal $ — $ — $ — $ — $ — $ — Debt Interest — — — — — — Total Debt Service $ — $ — $ — $ — $ — $ — Capital Outlay $ — $ — $ 910,595 $ — $ — $ 5,176,842 Transfers Out 9,104 — 334,378 — 11,130,299 610,712 Total Capital & Transfers $ 9,104 $ — $ 1,244,973 $ — $ 11,130,299 $ 5,787,554 Contingency $ 22,177 $ — $ — $ — $ 847,936 $ 7,069,018 Reserve for Future Expenditures — — — 911,200 35,436,767 460,142 Total Requirements $ 943,118 $ 73,000 $ 68,770,866 $ 911,200 $ 47,415,002 $ 93,378,968 FY 2025 Budget As Revised $ 886,721 $ 69,039 $ 66,962,875 $ 393,875 $ 32,227,525 $ 93,912,057 Inc (Dec) from FY 2025 $ 56,397 $ 3,961 $ 1,807,991 $ 517,325 $ 15,187,477 $ (533,089) Summary of Resources and Requirements 63 Special Revenue Funds Acute Care Services (276) Community Development (295) CDD Groundwater Partnership (296) Newberry Neighborhood (297) Community Development Reserve (300) CDD Building Program Reserve (301) RESOURCES Beginning Net Working Capital $ — $ 1,045,117 $ 31,338 $ 147,533 $ 3,382,160 $ 6,574,657 Property Tax - Current Year — — — — — — Property Tax - Prior Year — — — — — — Federal Government Payments — — — — — — State Government Payments — 41,445 — — — — Local Government Payments — 23,750 — — — — Charges for Services — 9,572,169 12,000 — — — Transient Room Tax — — — — — — Transfers In — 828,491 40,000 — — — Interfund Charges & Grants — 219,805 — — — — Bond Proceeds — — — — — — Licenses and Permits — — — — — — Fines and Fees — 25,000 — — — — Interest Revenue — 41,000 1,000 6,000 107,000 237,000 Sales of Equipment — — — — — — Other Non-Operational Revenue — — — — — — Total Revenues $ — $ 10,751,660 $ 53,000 $ 6,000 $ 107,000 $ 237,000 Total Resources $ — $ 11,796,777 $ 84,338 $ 153,533 $ 3,489,160 $ 6,811,657 REQUIREMENTS Salaries $ — $ 5,117,466 $ — $ — $ — $ — Benefits — 3,738,416 — — — — Total Personnel Services $ — $ 8,855,882 $ — $ — $ — $ — Materials & Services $ — $ 1,865,046 $ 84,338 $ 113,533 $ — $ — Debt Principal $ — $ — $ — $ — $ — $ — Debt Interest — — — — — — Total Debt Service $ — $ — $ — $ — $ — $ — Capital Outlay $ — $ 30,000 $ — $ — $ — $ — Transfers Out — 37,550 — 40,000 — 633,865 Total Capital & Transfers $ — $ 67,550 $ — $ 40,000 $ — $ 633,865 Contingency $ — $ 1,008,299 $ — $ — $ — $ — Reserve for Future Expenditures — — — — 3,489,160 6,177,792 Total Requirements $ — $ 11,796,777 $ 84,338 $ 153,533 $ 3,489,160 $ 6,811,657 FY 2025 Budget As Revised $ 626,000 $ 11,329,936 $ 91,088 $ 193,973 $ 3,112,760 $ 7,179,287 Inc (Dec) from FY 2025 $ (626,000) $ 466,841 $ (6,750) $ (40,440) $ 376,400 $ (367,630) Summary of Resources and Requirements 64 Special Revenue Funds CDD Electrical Program Reserve (302) CDD Facilities Reserve (303) GIS Dedicated (305) Road (325) Natural Resource Protection (326) Federal Forest Title III (327) RESOURCES Beginning Net Working Capital $ 595,825 $ 189,547 $ 221,705 $ 4,420,593 $ 1,761,417 $ 39,430 Property Tax - Current Year — — — — — — Property Tax - Prior Year — — — — — — Federal Government Payments — — — 2,899,250 805,613 — State Government Payments — — 8,000 21,908,000 — — Local Government Payments — — — 180,000 39,000 — Charges for Services — — 209,000 57,860 — — Transient Room Tax — — — — — — Transfers In — — — — 83,750 — Interfund Charges & Grants — — 8,000 1,642,616 21,215 — Bond Proceeds — — — — — — Licenses and Permits — — — — — — Fines and Fees — — — 4,000 — — Interest Revenue 21,000 7,000 14,000 299,000 84,000 3,000 Sales of Equipment — — — 431,000 — — Other Non-Operational Revenue — — — 1,304 — — Total Revenues $ 21,000 $ 7,000 $ 239,000 $ 27,423,030 $ 1,033,578 $ 3,000 Total Resources $ 616,825 $ 196,547 $ 460,705 $ 31,843,623 $ 2,794,995 $ 42,430 REQUIREMENTS Salaries $ — $ — $ 194,718 $ 6,114,361 $ 289,938 $ — Benefits — — 139,281 4,320,507 203,646 — Total Personnel Services $ — $ — $ 333,999 $ 10,434,868 $ 493,584 $ — Materials & Services $ — $ — $ 67,036 $ 9,278,474 $ 681,394 $ 42,430 Debt Principal $ — $ — $ — $ — $ — $ — Debt Interest — — — — — — Total Debt Service $ — $ — $ — $ — $ — $ — Capital Outlay $ — $ — $ — $ — $ — $ — Transfers Out 194,626 — — 9,690,281 7,160 — Total Capital & Transfers $ 194,626 $ — $ — $ 9,690,281 $ 7,160 $ — Contingency $ — $ — $ 59,670 $ 2,440,000 $ 213,966 $ — Reserve for Future Expenditures 422,199 196,547 — — 1,398,891 — Total Requirements $ 616,825 $ 196,547 $ 460,705 $ 31,843,623 $ 2,794,995 $ 42,430 FY 2025 Budget As Revised $ 814,025 $ 185,848 $ 575,979 $ 33,477,452 $ 3,255,286 $ 159,430 Inc (Dec) from FY 2025 $ (197,200) $ 10,699 $ (115,274) $ (1,633,829) $ (460,291) $ (117,000) Summary of Resources and Requirements 65 Special Revenue Funds Surveyor (328) Public Land Corner Preservation (329) Road Building & Equipment (330) Trans SDC Improvement Fee (336) Dog Control (350) Adult Parole & Probation (355) RESOURCES Beginning Net Working Capital $ 287,137 $ 994,825 $ 5,436,784 $ 3,256,497 $ 74,000 $ 1,700,000 Property Tax - Current Year — — — — — — Property Tax - Prior Year — — — — — — Federal Government Payments — — — — — — State Government Payments — — — — — 6,640,000 Local Government Payments — — — — — — Charges for Services 30,353 248,159 — — — 500 Transient Room Tax — — — — — — Transfers In — — 1,750,000 — 99,200 673,300 Interfund Charges & Grants — — — — — 147,000 Bond Proceeds — — — — — — Licenses and Permits 323,778 — — 1,300,000 256,500 — Fines and Fees — — — — — — Interest Revenue 11,000 48,000 258,000 98,526 5,000 101,000 Sales of Equipment — — — — — — Other Non-Operational Revenue — — — 2,315 5,000 — Total Revenues $ 365,131 $ 296,159 $ 2,008,000 $ 1,400,841 $ 365,700 $ 7,561,800 Total Resources $ 652,268 $ 1,290,984 $ 7,444,784 $ 4,657,338 $ 439,700 $ 9,261,800 REQUIREMENTS Salaries $ — $ — $ — $ — $ 41,341 $ 3,653,175 Benefits — — — — 36,361 2,710,052 Total Personnel Services $ — $ — $ — $ — $ 77,702 $ 6,363,227 Materials & Services $ 341,467 $ 601,549 $ 168,001 $ — $ 329,372 $ 1,947,149 Debt Principal $ — $ — $ — $ — $ — $ — Debt Interest — — — — — — Total Debt Service $ — $ — $ — $ — $ — $ — Capital Outlay $ — $ — $ 3,069,086 $ — $ — $ — Transfers Out — — — 1,699,056 — 90,102 Total Capital & Transfers $ — $ — $ 3,069,086 $ 1,699,056 $ — $ 90,102 Contingency $ 310,801 $ 689,435 $ 4,207,697 $ 2,958,282 $ 32,626 $ 680,000 Reserve for Future Expenditures — — — — — 181,322 Total Requirements $ 652,268 $ 1,290,984 $ 7,444,784 $ 4,657,338 $ 439,700 $ 9,261,800 FY 2025 Budget As Revised $ 443,904 $ 1,508,507 $ 9,147,949 $ 3,738,974 $ 472,975 $ 9,353,850 Inc (Dec) from FY 2025 $ 208,364 $ (217,523) $ (1,703,165) $ 918,364 $ (33,275) $ (92,050) Summary of Resources and Requirements 66 Capital Project Funds Debt Service Funds Campus Improvement (463) Transportation CIP (465) FF & C, 2023 Courthouse Expansion (530) FF & C, 2003/2012 /2021 (535) FF & C, 2005/2015 (536) FF & C, 2008 OSP/9-1-1 Building (538) RESOURCES Beginning Net Working Capital $ 22,356,661 $ 15,387,122 $ — $ — $ — $ — Property Tax - Current Year — — — — — — Property Tax - Prior Year — — — — — — Federal Government Payments — — — — — — State Government Payments 2,000,000 884,712 — — — — Local Government Payments — — — — — 174,400 Charges for Services — — — — — — Transient Room Tax — — — — — — Transfers In 971,000 9,600,781 2,021,750 490,000 — — Interfund Charges & Grants — — — — — — Bond Proceeds — — — — — — Licenses and Permits — — — — — — Fines and Fees — — — — — — Interest Revenue 1,005,000 500,000 — — — — Sales of Equipment — — — — — — Other Non-Operational Revenue — — — 688,800 — 515,000 Total Revenues $ 3,976,000 $ 10,985,493 $ 2,021,750 $ 1,178,800 $ — $ 689,400 Total Resources $ 26,332,661 $ 26,372,615 $ 2,021,750 $ 1,178,800 $ — $ 689,400 REQUIREMENTS Salaries $ — $ — $ — $ — $ — $ — Benefits — — — — — — Total Personnel Services $ — $ — $ — $ — $ — $ — Materials & Services $ 2,648,500 $ 111,704 $ 2,000 $ — $ — $ 1,000 Debt Principal $ — $ — $ 870,000 $ 1,060,500 $ — $ 595,000 Debt Interest — — 1,149,750 118,300 — 93,400 Total Debt Service $ — $ — $ 2,019,750 $ 1,178,800 $ — $ 688,400 Capital Outlay $ 22,956,498 $ 18,910,997 $ — $ — $ — $ — Transfers Out 112,000 — — — — — Total Capital & Transfers $ 23,068,498 $ 18,910,997 $ — $ — $ — $ — Contingency $ — $ 7,349,914 $ — $ — $ — $ — Reserve for Future Expenditures 615,663 — — — — — Total Requirements $ 26,332,661 $ 26,372,615 $ 2,021,750 $ 1,178,800 $ — $ 689,400 FY 2025 Budget As Revised $ 43,449,566 $ 27,663,956 $ 2,018,000 $ 1,173,700 $ 235,600 $ 687,600 Inc (Dec) from FY 2025 $ (17,116,905) $ (1,291,341) $ 3,750 $ 5,100 $ (235,600) $ 1,800 Summary of Resources and Requirements 67 Debt Service Funds Enterprise Funds FF & C, 2009A Jamison Property (539) PERS Series 2002/2004 Debt Service (575) Solid Waste (610) Landfill Closure (611) Landfill Postclosure (612) Solid Waste Capital Projects (613) RESOURCES Beginning Net Working Capital $ — $ — $ 3,441,901 $ 8,935,879 $ 2,357,205 $ 7,435,985 Property Tax - Current Year — — — — — — Property Tax - Prior Year — — — — — — Federal Government Payments — — — — — — State Government Payments — — 250,000 — — — Local Government Payments — — — — — — Charges for Services — 1,720,600 21,772,500 — — — Transient Room Tax — — — — — — Transfers In 220,650 — — 1,000,000 500,000 2,150,000 Interfund Charges & Grants — — — — — — Bond Proceeds — — — — — — Licenses and Permits — — — — — — Fines and Fees — — — — — — Interest Revenue — — 168,000 317,000 83,000 194,000 Sales of Equipment — — 8,000 — — — Other Non-Operational Revenue — — 1 — — — Total Revenues $ 220,650 $ 1,720,600 $ 22,198,501 $ 1,317,000 $ 583,000 $ 2,344,000 Total Resources $ 220,650 $ 1,720,600 $ 25,640,402 $ 10,252,879 $ 2,940,205 $ 9,779,985 REQUIREMENTS Salaries $ — $ — $ 3,811,464 $ — $ — $ — Benefits — — 2,930,934 — — — Total Personnel Services $ — $ — $ 6,742,398 $ — $ — $ — Materials & Services $ 500 $ — $ 9,460,502 $ 549,500 $ 1,000 $ 128,680 Debt Principal $ 190,000 $ 1,465,000 $ 1,398,600 $ — $ — $ — Debt Interest 30,150 255,600 903,200 — — — Total Debt Service $ 220,150 $ 1,720,600 $ 2,301,800 $ — $ — $ — Capital Outlay $ — $ — $ 477,000 $ — $ — $ 2,530,000 Transfers Out — — 4,673,934 — — — Total Capital & Transfers $ — $ — $ 5,150,934 $ — $ — $ 2,530,000 Contingency $ — $ — $ 1,984,768 $ 9,703,379 $ — $ 7,121,305 Reserve for Future Expenditures — — — — 2,939,205 — Total Requirements $ 220,650 $ 1,720,600 $ 25,640,402 $ 10,252,879 $ 2,940,205 $ 9,779,985 FY 2025 Budget As Revised $ 224,900 $ 998,200 $ 23,807,782 $ 8,905,709 $ 2,344,994 $ 8,188,025 Inc (Dec) from FY 2025 $ (4,250) $ 722,400 $ 1,832,620 $ 1,347,170 $ 595,211 $ 1,591,960 Summary of Resources and Requirements 68 Enterprise Funds Solid Waste Equipment Reserve (614) Fair & Expo Center (615) Deschutes County Fair (616) Fair & Expo Center Capital Reserve (617) RV Park (618) RV Park Reserve (619) RESOURCES Beginning Net Working Capital $ 1,583,982 $ 403,000 $ 371,000 $ 3,614,000 $ 199,000 $ 1,530,000 Property Tax - Current Year — — — — — — Property Tax - Prior Year — — — — — — Federal Government Payments — — — — — — State Government Payments — — 53,167 — — — Local Government Payments — — — — — — Charges for Services — 3,391,500 2,060,450 — 24,800 — Transient Room Tax — — — — — — Transfers In 1,000,000 1,323,285 75,000 448,946 180,000 221,600 Interfund Charges & Grants — 60,000 — — — — Bond Proceeds — — — — — — Licenses and Permits — — — — — — Fines and Fees — — — — — — Interest Revenue 40,000 6,000 18,000 117,000 8,000 58,000 Sales of Equipment — — 2,250 — — — Other Non-Operational Revenue — 220,000 522,500 — 461,000 — Total Revenues $ 1,040,000 $ 5,000,785 $ 2,731,367 $ 565,946 $ 673,800 $ 279,600 Total Resources $ 2,623,982 $ 5,403,785 $ 3,102,367 $ 4,179,946 $ 872,800 $ 1,809,600 REQUIREMENTS Salaries $ — $ 1,109,043 $ 169,389 $ — $ 111,228 $ — Benefits — 909,457 115,391 — 61,487 — Total Personnel Services $ — $ 2,018,500 $ 284,780 $ — $ 172,715 $ — Materials & Services $ 42,433 $ 3,078,828 $ 2,449,125 $ 475,000 $ 355,503 $ 100,000 Debt Principal $ — $ 79,700 $ — $ — $ 54,200 $ — Debt Interest — 3,300 — — 1,900 — Total Debt Service $ — $ 83,000 $ — $ — $ 56,100 $ — Capital Outlay $ 1,695,000 $ — $ — $ 790,000 $ — $ 70,000 Transfers Out — 10,777 310,000 — 221,600 — Total Capital & Transfers $ 1,695,000 $ 10,777 $ 310,000 $ 790,000 $ 221,600 $ 70,000 Contingency $ 886,549 $ 212,680 $ 58,462 $ — $ 66,882 $ — Reserve for Future Expenditures — — — 2,914,946 — 1,639,600 Total Requirements $ 2,623,982 $ 5,403,785 $ 3,102,367 $ 4,179,946 $ 872,800 $ 1,809,600 FY 2025 Budget As Revised $ 2,115,896 $ 4,927,670 $ 2,935,118 $ 3,859,728 $ 981,766 $ 1,688,531 Inc (Dec) from FY 2025 $ 508,086 $ 476,115 $ 167,249 $ 320,218 $ (108,966) $ 121,069 Summary of Resources and Requirements 69 Internal Service Funds Property & Facilities (620) Administrative Services (625) Board of County Commissioners (628) Finance (630) Legal (640) Human Resources (650) RESOURCES Beginning Net Working Capital $ 1,064,546 $ 158,790 $ — $ 415,755 $ 131,555 $ 240,284 Property Tax - Current Year — — — — — — Property Tax - Prior Year — — — — — — Federal Government Payments — — — — — — State Government Payments — — — — — — Local Government Payments — — — — — — Charges for Services 661,504 — — 190,446 12,000 — Transient Room Tax — — — — — — Transfers In 112,000 — — — — — Interfund Charges & Grants 5,284,775 3,459,798 — 3,010,016 2,052,121 2,402,236 Bond Proceeds — — — — — — Licenses and Permits — — — — — — Fines and Fees — — — — — — Interest Revenue 38,000 11,000 — 10,000 5,000 8,000 Sales of Equipment — — — — — — Other Non-Operational Revenue — — — — — — Total Revenues $ 6,096,279 $ 3,470,798 $ — $ 3,210,462 $ 2,069,121 $ 2,410,236 Total Resources $ 7,160,825 $ 3,629,588 $ — $ 3,626,217 $ 2,200,676 $ 2,650,520 REQUIREMENTS Salaries $ 2,524,096 $ 1,651,120 $ — $ 1,503,252 $ 1,198,536 $ 1,185,389 Benefits 1,915,192 979,442 — 955,453 657,510 794,089 Total Personnel Services $ 4,439,288 $ 2,630,562 $ — $ 2,458,705 $ 1,856,046 $ 1,979,478 Materials & Services $ 2,238,742 $ 686,508 $ — $ 978,378 $ 280,529 $ 593,941 Debt Principal $ — $ — $ — $ — $ — $ — Debt Interest — — — — — — Total Debt Service $ — $ — $ — $ — $ — $ — Capital Outlay $ — $ — $ — $ 65,000 $ — $ — Transfers Out 100,095 3,565 — — — — Total Capital & Transfers $ 100,095 $ 3,565 $ — $ 65,000 $ — $ — Contingency $ 382,700 $ 308,953 $ — $ 124,134 $ 64,101 $ 77,101 Reserve for Future Expenditures — — — — — — Total Requirements $ 7,160,825 $ 3,629,588 $ — $ 3,626,217 $ 2,200,676 $ 2,650,520 FY 2025 Budget As Revised $ 6,698,794 $ 2,472,041 $ 949,942 $ 3,340,589 $ 2,039,057 $ 2,441,428 Inc (Dec) from FY 2025 $ 462,031 $ 1,157,547 $ (949,942) $ 285,628 $ 161,619 $ 209,092 Summary of Resources and Requirements 70 Internal Service Funds Information Technology (660) IT Reserve (661) Risk Management (670) Health Benefit Trust (675) Vehicle Maintenance & Replacement (680) RESOURCES Beginning Net Working Capital $ 250,000 $ 750,000 $ 9,000,000 $ 7,500,000 $ 2,472,475 Property Tax - Current Year — — — — — Property Tax - Prior Year — — — — — Federal Government Payments — — — — — State Government Payments — — — — — Local Government Payments — — — — — Charges for Services — — 90,000 7,419,500 — Transient Room Tax — — — — — Transfers In — 50,000 — — 772,262 Interfund Charges & Grants 5,786,694 810,000 3,092,406 35,814,000 — Bond Proceeds — — — — — Licenses and Permits — — — — — Fines and Fees — — — — — Interest Revenue 17,000 35,000 219,000 242,000 91,000 Sales of Equipment — — — — 40,000 Other Non-Operational Revenue — — — — — Total Revenues $ 5,803,694 $ 895,000 $ 3,401,406 $ 43,475,500 $ 903,262 Total Resources $ 6,053,694 $ 1,645,000 $ 12,401,406 $ 50,975,500 $ 3,375,737 REQUIREMENTS Salaries $ 2,589,053 $ — $ 344,124 $ — $ — Benefits 1,554,057 — 231,287 — — Total Personnel Services $ 4,143,110 $ — $ 575,411 $ — $ — Materials & Services $ 1,693,869 $ 995,100 $ 5,979,959 $ 42,410,545 $ 270,500 Debt Principal $ — $ — $ — $ — $ — Debt Interest — — — — — Total Debt Service $ — $ — $ — $ — $ — Capital Outlay $ — $ — $ — $ — $ 775,000 Transfers Out 56,616 100,000 4,800 — — Total Capital & Transfers $ 56,616 $ 100,000 $ 4,800 $ — $ 775,000 Contingency $ 160,099 $ — $ 5,841,236 $ 8,564,955 $ 2,330,237 Reserve for Future Expenditures — 549,900 — — — Total Requirements $ 6,053,694 $ 1,645,000 $ 12,401,406 $ 50,975,500 $ 3,375,737 FY 2025 Budget As Revised $ 5,404,739 $ 1,644,923 $ 11,566,955 $ 46,714,521 $ 3,416,010 Inc (Dec) from FY 2025 $ 648,955 $ 77 $ 834,451 $ 4,260,979 $ (40,273) Summary of Resources and Requirements 71 This page intentionally left blank. 72 General Fund General Fund Budget Summary .....................................................................................................................................75 Long-Term Financial Forecast .........................................................................................................................................77 73 This page intentionally left blank. 74 This fund accounts for the financial operations of the County which are not accounted for in any other fund. Principal sources of revenue are property taxes and revenues from the State of Oregon and federal government. General Fund Resources Beginning Working Capital 30% Federal Government Payments 1% State Government Payments 5% Property Taxes 59% Charges for Services 2% Other 3% General Fund Requirements Personnel Services 31% Materials and Services 15% Transfers Out 25% Contingency 28% Reserve 1% Budget Summary – General Fund (Fund 001) FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 13,897,135 $ 13,984,330 $ 15,492,530 $ 21,070,000 $ — $ — 36.00 % Federal Government Payments 687,738 673,894 858,000 500,000 — — (41.72) % State Government Payments 5,212,312 3,969,713 3,926,676 3,435,680 — — (12.50) % Property Taxes 34,929,783 38,577,009 39,924,000 41,526,000 — — 4.01 % Licenses and Permits 36,530 43,020 39,500 39,500 — — — % Other Tax 31,367 37,971 34,000 35,500 — — 4.41 % Charges for Services 1,548,967 1,401,698 1,403,350 1,758,188 — — 25.29 % Fines and Fees 82,999 — 95,000 291,030 — — 206.35 % Interest Revenue 354,101 708,467 494,435 798,233 — — 61.44 % Other Non-Operational Revenue 46,419 47,278 48,119 49,043 — — 1.92 % Interfund Charges 104,618 101,515 101,510 127,650 — — 25.75 % Transfers In 260,439 103,790 5,121,854 61,500 — — (98.80) % Total Resources $ 57,192,407 $ 59,648,684 $ 67,538,974 $ 69,692,324 $ — $ — 3.19 % Personnel Services $ 15,661,257 $ 16,922,874 $ 20,942,691 $ 21,693,898 $ — $ — 3.59 % Materials and Services 7,374,163 6,923,384 12,108,080 10,576,079 — — (12.65) % Capital Outlay 22,180 4,369 20,520 — — — (100.00) % Transfers Out 20,150,477 20,305,527 19,804,379 17,126,185 — — (13.52) % Contingency — — 14,663,304 19,796,162 — — 35.00 % Reserve — — — 500,000 — — — % Total Requirements $ 43,208,078 $ 44,156,155 $ 67,538,974 $ 69,692,324 $ — $ — 3.19 % The operating departments located in the General Fund are broken out by organizational unit and addressed in detail in other areas of this document as indicated below. • 001-02 County Assessor’s Office (narrative in Direct Services Section) • 001-05 County Clerk’s Office (narrative in Direct Services Section) • 001-06 Property Value Appeals Board (narrative in Direct Services Section, County Clerk’s Office) GENERAL FUND 75 • 001-11 District Attorney’s Office (narrative in Public Safety Section) • 001-12 Medical Examiner (narrative in Public Safety Section, District Attorney’s Office) • 001-18 Finance & Tax Department (narrative in Support Services Section) • 001-23 Veterans’ Services Office (narrative in Support Services Section, Administrative Services) • 001-25 Property Management (narrative in Support Services Section, Administrative Services) Additionally, the General Fund makes transfers to other County departments, the most significant being Health Services ($8.4 million) and Community Justice Juvenile ($6.8 million). Transfers to departments were limited to 3.3% growth in FY 2026. Below is a summary of the Transfers Out. Transfers Description FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed Amount Change Percent Change Transfers Out - ACT Reserve $ 120,000 $ 120,000 $ 120,000 $ 60,000 $ (60,000) (50.0) % Transfers Out - Admin ISF 236,579 226,579 — — — — % Transfers Out - Adult Parole & Probation 536,369 601,369 703,369 673,300 (30,069) (4.3) % Transfers Out - BOCC ISF 301,626 396,000 — — — — % Transfers Out - Campus Improvement 3,710 — — — — — % Transfers Out - Community Development 139,916 48,181 100,000 — (100,000) (100.0) % Transfers Out - Court Tech Reserve 32,000 — — — — — % Transfers Out - Dog Control 147,166 152,905 96,000 99,200 3,200 3.3 % Transfers Out - FF&C 2012 — — — 372,703 372,703 — % Transfers Out - FF&C 2009 221,250 224,196 224,900 — (224,900) (100.0) % Transfers Out - FF&C 2013 272,678 63,200 — — — — % Transfers Out - FF&C 2023 — 201,158 258,500 — (258,500) (100.0) % Transfers Out - General County Reserve 4,983,197 4,430,707 2,134,363 — (2,134,363) (100.0) % Transfers Out - General County Projects — 70,586 — — — — % Transfers Out - Health Services 5,648,912 6,050,314 7,218,715 6,808,300 (410,415) (5.7) % Transfers Out - Information Technology — 22,328 — — — — % Transfers Out - Juvenile Justice 6,529,064 6,798,630 8,143,712 8,409,500 265,788 3.3 % Transfers Out - Finance — 81,162 — — — — % Transfers Out - Natural Resource Prot. 35,000 54,549 33,750 33,750 — — % Transfers Out - Sheriff's Office 70,000 — — — — — % Transfers Out - Vehicle Replacement 46,097 54,499 57,183 60,974 3,791 6.6 % Transfers Out - Victims' Assistance 826,913 709,163 713,887 608,458 (105,429) (14.8) % Total General Fund Transfers $ 20,150,477 $ 20,305,527 $ 19,804,379 $ 17,126,185 $ (2,678,194) (13.5) % 76 The County General Fund provides resources to support a number of critical County functions. General Fund revenues are primarily from property taxes. Property taxes are a function of the assessed value growth multiplied by the tax collection rate. This projection includes an estimated 4.58% increase in property taxes year over year. Other general revenues are analyzed on an individual department level and are forecasted based on their historical growth percentages. For all departments within the General Fund, the aggregated average estimated increase in revenue growth other than property taxes, is less than 1%, and is primarily driven by state grants and recording and filing fees. In recent years these fees have declined significantly ($1.7 million since FY 2021) as they maintain an inverse relationship with mortgage rates. Revenue growth over the past three years has averaged 5.3%. Over the same time period, expenditure growth has averaged 9.0% due to inflation and increased personnel costs. The fund balance contingency policy level for the General Fund is four months of the next year’s property tax revenues. This policy represents the necessary available cash flow to fund County activities prior to property tax revenues being received. In FY 2026, that amount is $13.6 million. Due to sustained high inflation rates and increased operational expenditures, the County was projecting a structural imbalance within the General Fund whereby expenditures surpass revenues, and the contingency policy is not met by FY 2027. To address this, the County developed a strategic framework to limit the expenditure rate of growth. General Fund departments and transfers out to other departments was limited to a 3.3% increase in FY 2026. These strategies helped eliminate $2.5 million in FY 2026, which successfully reset the expenditure growth curve. The long-term model assumes limited growth of 4% in FY 2027 and 5% going forward. Under this model, the General Fund is projected to be operationally financially sustainable through FY 2035. The long-term forecast will continue to be reviewed and updated annually. General Fund Long-Term Forecast 77 This page intentionally left blank. 78 Public Safety Departments COMMUNITY JUSTICE Community Justice – Juvenile (Fund 030) .....................................................................................................81 Adult Parole & Probation (Fund 355) ..............................................................................................................86 DISTRICT ATTORNEY’S OFFICE District Attorney’s Office (Fund 001-11) ..........................................................................................................87 Victims’ Assistance (Fund 212) ........................................................................................................................93 Medical Examiner (Fund 001-12) ....................................................................................................................93 JUSTICE COURT Justice Court (Fund 220) ...................................................................................................................................95 SHERIFF’S OFFICE Sheriff’s Office (Fund 255) ................................................................................................................................97 Countywide Law Enforcement District (Fund 701) ........................................................................................104 Rural Law Enforcement District (Fund 702) ...................................................................................................104 Court Facilities (Fund 240) ................................................................................................................................105 Sheriff’s Office Reserve (Fund 256) ................................................................................................................105 79 This page intentionally left blank. 80 Protect the public by addressing root causes of and repairing the harm of crime, reducing risk of new crime, and facilitating opportunities for accountability and behavior change with those on supervision. Department Director: Deevy Holcomb Juvenile Community Justice Adult Parole & Probation Summary :Juvenile Division: 541-388-6671 Total Budget $ 11,122,272 Total Budget $ 9,261,800 Adult Division: 541-385-3246 Budget Change 6.59 %Budget Change (0.98) % juvsvcs@deschutes.org Total Staff 47.00 FTE Total Staff 36.00 FTE parole@deschutes.org Staff Change (2.00) Staff Change (3.75) Juvenile Community Justice Resources Beginning Working Capital 16% State Government Payments 6% Transfers In 78% Juvenile Community Justice Requirements Personnel Services 72% Materials and Services 18% Contingency 9% Other Categories 1% Adult Parole & Probation Resources Beginning Working Capital 18% State Government Payments 72% Transfers In 7% Other Categories 3% Adult Parole & Probation Requirements Personnel Services 69% Materials and Services 21% Transfers Out 1% Contingency 7% Reserve 2% COMMUNITY JUSTICE 81 Department Overview The Community Justice Department is comprised of two funds, one financing Juvenile Community Justice (juvenile division) and one financing Adult Parole & Probation (adult division). Both share an administration and fiscal management unit. The juvenile division operates the Juvenile Detention Facility, a secure juvenile correctional facility for youth awaiting adjudication and disposition. It also operates a Juvenile Field Services unit that provides informal (diversion) and probation supervision, community service opportunities, cognitive behavioral programming and electronic monitoring, new offense intake and assessment, juvenile behavioral health, and juvenile court services. The adult division provides supervision and services for adults on felony and specified misdemeanor probation, parole and post-prison supervision, and transitional leave from prison. Services include cognitive behavioral programming, stabilization services such as housing and treatment, and electronic monitoring. SUCCESSES & CHALLENGES Significant Accomplishments FY 2025 accomplishments include: • Maintained public safety, supported victims, reduced risk and increased stabilization. 75% of young people paid their entire restitution obligation to victims, and 85% of young people reduced their risk to re-offend by the time they completed their supervision (up slightly from 84% in the prior year). Approximately 72% of young people and 65% of adults on supervision successfully completed their supervision obligations. We have sustained a 48% reduction in prison usage for adults since 2015 without negative impact on recidivism, and in some cases, decreasing recidivism. Only one youth from Deschutes County required commitment to an Oregon Youth Authority correctional facility. • Diversified funding and built partnerships with systems that provide stabilization and treatment justice- involved young people and adults often need and are often turned away from due to criminal background or other barriers. Our team has expanded resources and/or referral streams for family therapy and substance use disorder treatment (Juvenile), housing (Adult), and health-related social needs (Adult). We have continued to meet regularly and pursue funding with community-based providers of recovery mentorship and restorative justice, who can build relationships based on lived experience with justice-involved young people and adults, creating community and belonging outside of the criminal justice system so individuals can thrive through and beyond supervision with their natural family, friend, kin and community supports. • Continued to uplift and support staff and individuals on supervision with trauma-informed approaches. At its core trauma-informed practice recognizes the toll that working or living within the justice system takes on staff, the individuals on supervision, and their respective families and communities. It also recognizes the diversity of pathways to the system that exist, and supports where possible fulfilling the unique needs that staff and individuals on supervision need to find success in their respective roles. Our work in this area includes continued and ongoing training with community partners skilled and trained in trauma-informed practices, creating caseloads tailored respectively to the needs of women and the needs of those whose primary language is Spanish, and assessing what needs improvement to support young women on supervision with the juvenile division. 82 Fiscal Issues • The juvenile division enters FY 2026 with a reduced services level budget request 6.5% higher than in FY 2025. As a primarily General Fund program in accordance with Oregon law, the budget requests a 3.3% increase in the division’s general fund transfer request from last year. The division is utilizing savings from personnel vacancies held throughout FY 2025, and reduction of 2.0 FTE to meet budget requirements. Materials & Services increases beyond 3.3% are related to corresponding grant revenue pursued to ensure service delivery in a time of general fund constraints. After significant staff downsizing between FY 2010 and FY 2014, the division proceeded throughout FY 2025 to hold open between 2.0 and 5.0 FTE as we seek to mitigate current and anticipated budget constraints in the future by innovating our approach to a variety of operational requirements with less staff. The division will continue to assess operations and expenditures for efficiency and strategic value. • The juvenile division is fortunate to have many Deschutes County employees on staff who have served the county for 27 or more years. Starting in FY 2026 and for the next several years, the division anticipates significant accrued leave payouts and retiree health insurance expenses as these staff begin to retire from service. • The adult division enters FY 2026 in an uncertain position, with the upcoming biennium state budget not solidified as the time of writing. State funding comprises the majority of the adult division’s budget. The FY 2026 budget represents a 3% decrease compared to FY 2025, using best budget estimates available. To meet revenue estimates, the division is eliminating 3.75 FTE, and plans to hold open an additional 2.0 FTE throughout FY 2026 as we await final state budget confirmation. • The adult division does not receive state revenue to supervise adults with most misdemeanor convictions. The county has prioritized and supported this work, as well as limited support for the Deschutes County Circuit Court to utilize electronic monitoring for individuals awaiting trial, through a General Fund allocation. The FY 2026 budget request for this purpose is a 4% decrease compared to our FY 2025 request (which had included a one-time infusion for housing), as we continue to provide a steady level of services and supervision for eligible domestic violence and sexual offense cases, and for handling drug enforcement misdemeanors. 83 Operational Challenges • Innovation and restructuring due to budgetary constraints present challenges in addition to opportunities. With some sustained decrease in client numbers since the COVID pandemic for both divisions, we are able in FY 2026 to reconfigure longstanding operational practices due to FTE reductions in a way that still meets current requirements. Our challenge is to ensure that we do so, and sustain this change, in a mission-centered way, particularly if budgetary constraints continue into the next fiscal years. ▪ In the juvenile division, we will be working to ensure that FTE reductions don’t negatively impact our ability to assist young people with repairing the harm of crime through fulfilling community service, and that we can maintain safety and efficiency in detention. To note, only 63% of young people completed their community service obligations in FY 2025 to date (down from 82% the prior year). We are hopeful this is a one-time decrease due to program pause and redesign in 2024, but FTE reductions mean that we only offer community service crew one day per week. Our focus will be to grow relationships and the number of agencies to which we can refer young people to complete their service in an individualized, community setting instead, something that may in fact be even more beneficial to some young people. Another juvenile innovation through necessity is juvenile detention operations. While detention admissions have fallen and leveled out at much lower numbers than prior to the COVID pandemic, it is not possible to simply reduce staff accordingly. The facility’s physical structure, and state and federal guidelines for staff/youth ratios and line of sight requirements to ensure safety for young women and young men will always necessitate what we estimate to be at least 16 front line staff and at least two supervisory staff. Through FTE reduction or holding open existing vacancies, we will begin testing this streamlined staffing structure in late FY 2025 into FY 2026 that includes making use of part-time positions to cover full-time staff vacations and periods when more staff are necessary, and continuing to rely on cross-trained employees from other parts of the division to fill in as necessary. To do this work safely, efficiently, and in a way that does not burn out staff is our utmost priority in FY 2026. • In the adult division, we face the challenge of state funding that is based on a snapshot of a prior population, never the population we have at the current moment, and to date, never at the actual cost of working with the population we have. As population has decreased or stabilized at lower numbers over the last several years, we have finally been able to achieve caseload sizes that approximate the best practices range of 35-50 individuals per certified Parole & Probation Officer. By eliminating 2.0 Parole & Probation Officer FTE and 1.75 Community Justice Specialist FTE to present a balanced budget request in FY 2026, however, and with state budget uncertainty, those caseload sizes are in jeopardy, and we have had to discontinue 50% of cognitive-based programming staffing, one of our strongest interventions shown to assist those on supervision with long-term behavior change. We will need to continue to seek alternative funding, build relationships with sectors and systems that serve our population and are not experiencing budget reduction, and continue to work in an active, person-centered way, to avoid caseload sizes that force a compliance-based model that doesn’t work, and threatens to make our communities less safe with more likelihood of individuals being sentenced to prison instead. Another resource at risk with reduced funding at the state level are stabilization services such as housing subsidies for adults on supervision with acute and chronic homelessness and conditions of supervision that make housing acquisition difficult. We will continue to work with collaborative efforts underway in the region to address homelessness and affordable housing needs to ensure that the particular risks and needs of individuals involved with adult supervision are considered and addressed. This work will require continual collaborative and revenue seeking efforts. 84 Organizational Chart Budget Summary – Juvenile Justice (Fund 030) FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 1,522,125 $ 1,528,688 $ 1,364,608 $ 1,700,000 $ — $ — 24.58 % State Government Payments 698,094 687,960 710,004 705,772 — — (0.60) % Charges for Services 143,545 116,837 69,500 75,000 — — 7.91 % Interest Revenue 29,441 54,078 49,000 57,000 — — 16.33 % Other Non-Operational Revenue 90,351 94,290 98,000 101,000 — — 3.06 % Interfund Charges — — — 74,000 — — — % Interfund Grant 89,500 89,500 — — — — — % Transfers In 6,529,064 6,798,630 8,143,712 8,409,500 — — 3.26 % Total Resources $ 9,102,121 $ 9,369,983 $ 10,434,824 $ 11,122,272 $ — $ — 6.59 % Personnel Services $ 5,995,923 $ 6,402,707 $ 7,497,894 $ 7,952,601 $ — $ — 6.06 % Materials and Services 1,394,956 1,452,785 1,863,952 2,052,764 — — 10.13 % Capital Outlay 106,487 29,265 20,000 — — — (100.00) % Transfers Out 76,067 120,617 75,559 76,883 — — 1.75 % Contingency — — 977,419 1,040,024 — — 6.41 % Total Requirements $ 7,573,432 $ 8,005,374 $ 10,434,824 $ 11,122,272 $ — $ — 6.59 % 85 Budget Summary – Adult Parole & Probation (Fund 355) FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 3,238,905 $ 3,010,934 $ 2,326,824 $ 1,700,000 $ — $ — (26.94) % State Government Payments 6,128,760 5,552,625 6,140,157 6,640,000 — — 8.14 % Local Government Grants — 76,661 — — — — — % Charges for Services 2,099 1,062 500 500 — — — % Fines and Fees 889 258 — — — — — % Interest Revenue 63,625 87,583 73,000 101,000 — — 38.36 % Interfund Charges 50,000 50,000 110,000 147,000 — — 33.64 % Interfund Grants 50,000 50,000 — — — — — % Transfers In 536,369 601,369 703,369 673,300 — — (4.27) % Total Resources $ 10,070,646 $ 9,430,493 $ 9,353,850 $ 9,261,800 $ — $ — (0.98) % Personnel Services $ 5,042,967 $ 5,239,314 $ 6,387,456 $ 6,363,227 $ — $ — (0.38) % Materials and Services 1,739,432 1,788,936 1,984,229 1,947,149 — — (1.87) % Capital Outlay 8,475 — — — — — — % Transfers Out 268,837 75,419 76,405 90,102 — — 17.93 % Contingency — — 506,824 680,000 — — 34.17 % Reserve — — 398,936 181,322 — — (54.55) % Total Requirements $ 7,059,711 $ 7,103,668 $ 9,353,850 $ 9,261,800 $ — $ — (0.98) % 86 It is the mission of the Deschutes County District Attorney’s Office to seek justice, advance public safety and uphold the law. We strive to maintain public trust and serve the people of Deschutes County with fairness, integrity and honor. Steve Gunnels, District Attorney District Attorney Summary Deschutes County District Attorney since 2023.Total Budget $ 13,975,042 :541-388-6520 Budget Change 4.42 % :www.dcda.us Total Staff 60.10 FTE Staff Change (0.20) District Attorney's Office Resources General Fund 97% Federal Government Payments 1% State Government Payments 2% District Attorney's Office Requirements Personnel Services 86% Materials and Services 14% Department Overview The Office of District Attorney is created by the Oregon Constitution, which states: There shall be elected by districts comprised of one or more counties, a sufficient number of prosecuting Attorneys, who shall be the law officers of the State, and of the counties within their respective districts, and shall perform such duties pertaining to the administration of Law and general police as the Legislative Assembly may direct. The primary goal of the District Attorney’s Office is to make Deschutes County a safe place to live, work, and raise a family. This is achieved through community collaboration to prevent crime, holding offenders accountable, and ensuring victims have a voice in the criminal justice system. The office is led by the District Attorney, supported by one chief deputy district attorney, and a team of 23.5 deputy district attorneys, including supervising deputies, who work together to carry out the office’s mission. Legal Assistants Deputy district attorneys are supported by legal assistants (LAs), who perform various tasks including file maintenance and providing assistance to assigned DDAs. Currently, there are 23.5 FTEs dedicated to the legal DISTRICT ATTORNEY’S OFFICE 87 assistant position, filled by 25 individuals. Our aim is to offer efficient aid to DDAs in prosecuting criminal cases in Deschutes County, with LAs primarily handling administrative duties. District Attorney Investigator The District Attorney Investigator Section comprises a sworn officer dedicated to conducting high-level investigations to support the mission of the District Attorney's Office. There is currently one FTE who operates with a focus on gathering evidence, interviewing witnesses, and assisting in the prosecution of criminal cases. Their expertise in law enforcement practices and procedures ensures thorough and efficient investigations, contributing significantly to the pursuit of justice within the community. Additionally, the Investigator collaborates closely with prosecutors, law enforcement agencies, and other stakeholders to uphold the integrity of the criminal justice system and promote public safety. Operations The main objective of the Operations Department is to provide timely and professional internal and external customer service. The department supports day-to-day operations to alleviate pressure from members of management, internal staff and the public. Our goals are to create a consistent, welcoming and respectful environment throughout the DA’s Office; and to ensure we are a diverse and inclusive unit providing service that reflects the County’s Every Time Standards. Information Technology (IT) The Information Technology (IT) team is responsible for providing maintenance and support for all information technology equipment and computer program systems. Victims’ Assistance Program The District Attorney oversees the Victims’ Assistance Program (VAP), offering essential support to crime victims. VAP services include providing information on the criminal justice system, victims’ rights, and court hearing notifications, as well as offering resource referrals and assistance with victims’ compensation and parole board hearings. Our aim is to deliver timely and crucial services to all crime victims, as mandated by Oregon Statute, filling a unique role not duplicated by any other agency in the community. SUCCESSES & CHALLENGES Significant Accomplishments PREVENTING CRIME: Veterans Intervention Strategy For over a decade community members and local agencies repeatedly tried to implement a Veterans Treatment Court (VTC) in Deschutes County to provide justice-involved veterans with a specialized program to support their unique needs. In late 2019, the DA’s Office convened a collaborative multi-agency team to identify a possible solution; resulting in the Veterans Intervention Strategy (VIS), which launched in November 2020. Through this veteran-focused, supportive environment, the VIS holds participants accountable, creates a sense of community, rewards success, and aims to improve community safety by reducing recidivism among justice 88 involved veterans. To date, the program has enrolled 30 veterans, of which three have been revoked for noncompliance, 21 have successfully graduated the program, and seven are currently enrolled (including one VIS graduate who recidivated and re-entered the program). The program continues to achieve the goal to improve community safety by reducing recidivism among justice-involved veterans, with a 3% recidivism rate resulting in incarceration (prison), and a 5% recidivism rate (new offense) for those who have graduated from the program. In addition, as of 2023 the Deschutes County Circuit Court joined in the VIS interagency team. PROSECUTION: • Case Highlights: ◦ Homicide Investigations and Prosecutions – In 2024, our team of prosecutors took on multiple homicide cases, working closely with law enforcement from the start by providing expert legal guidance, assisting with investigations, drafting subpoenas and search warrants, advising on charging decisions, and ensuring thorough case preparation to hold offenders accountable. ◦ Successful Prosecution of Jesse Carl Ross – Our office led a thorough investigation, with our DA Investigator taking charge after the initial report. Prosecutors worked diligently to deliver justice, resulting in Ross pleading guilty to multiple charges for the Highway 97 crash that killed four family members. He was sentenced to 24 years in prison. ◦ Resolution of Long-Standing Case – After five years and a trial in 2020, this complex sex abuse case was successfully resolved with numerous guilty pleas, ensuring a very significant prison sentence for accountability and closure. • Two DDAs are certified as Special Assistant United States Attorneys (SAUSA) and are able to prosecute Deschutes County cases in Federal court. • DCDA now handles civil forfeiture for the Central Oregon Drug Enforcement Team, previously managed by the Crook County District Attorney’s Office. • Prosecution-led victim advocacy and restitution casework. • Active participation in Multidisciplinary Team (MDT) collaborations. • Handling of appellate and post-conviction cases, including expungements. • Compliance with SB819 requirements. • Resumed responsibility for civil commitments, adding to prosecutorial workload. • DCDA collaborated with the Deschutes County Illegal Marijuana Enforcement Grant team to expand investigation and prosecution to include environmental crimes. This involved providing a dedicated investigator to draft search warrants and prosecutors to advise law enforcement and handle court proceedings. PROTECTING THE INNOCENT: • We provided a thorough review of the evidence in all alleged criminal offenses that were presented to our office. This resulted in DCDA declining to file criminal charges in cases based on our determination that the suspect’s guilt could not be proven, the evidence was obtained contrary to the law, or the interests of justice compelled our decision. COMMUNITY COLLABORATION: • Provided training to 911 dispatchers on relevant legal and victim-related topics. 89 • Presented at Crisis Intervention Training (CIT) to enhance collaboration between law enforcement and mental health professionals. • Conducted a presentation and training session at Kid’s Center to support multidisciplinary efforts in child abuse response. • Partnering with Bend Police Department (BPD) and Redmond Police Department (RPD) to enhance coordination with local retailers in combating organized retail theft. • Strengthening law enforcement and business partnerships to improve prevention, reporting, and prosecution of retail theft cases. • Partnering with Deschutes County Behavioral Health to allow DCBH to access adult and child suicide reports in a timely manner to make community contacts with affected family, friends and co-workers in order to reduce the likelihood of follow-on suicides. • Our office expanded its list of on call DDAs who are available at all hours to provide assistance and guidance to law enforcement. • We have an assigned DDA who works out of the Digital Forensic Lab and is the contact for law enforcement for all matters relating to digital evidence. • Implemented Deputy DA law enforcement training schedule in which DDAs attend law enforcement briefings and provide legal updates on a regular, frequent schedule and provide formal trainings to law enforcement upon request. • Participating in community outreach events, such as the first Junior Law Enforcement Academy, Battle of the Bats Charity event to support J Bar J Youth Services, and the First Responder Career Fair. INNOVATION: • Veterans Intervention Strategy (VIS) – Established on November 9, 2020, the VIS has successfully operated for over four years, with the Circuit Court engaged as of January 2023. There are currently 10 volunteers that serve as veteran mentors to our justice involved veterans throughout their tenure in the program. FY 2025 saw five veterans enter the program, while five successfully graduated from the program. • The primary goal of the District Attorney’s Office is to make Deschutes County a safe place to live, work, and raise a family. This is achieved through community collaboration to prevent crime, holding offenders accountable, and ensuring victims have a voice in the criminal justice system. The office is led by one chief deputy district attorney and supported by 23.5 deputy district attorneys, including supervising deputies, who work together to carry out the office’s mission. • New Victims Portal in Karpel System: We are working on implementing a victims portal in our Karpel system to provide real-time case updates, secure communication with advocates, access to resources, and more, with plans to launch in 2025. • Improving the public dashboard to communicate more effectively. • Building a cohesive community partnership with outside law enforcement agencies. • Scanning old files in order to make the fourth floor of the old courthouse building habitable and useable. 90 Fiscal Issues • Unmet PCE Staffing Needs: A 2021 PCE study recommended four new DDA positions; only two were funded. The FY 2025 request for a third was denied, despite growing demands. • Caseload Complexity Rising: Case volume has remained steady, but complexity has increased, particularly with serious offenses like homicide and Measure 11 crimes. • Funding Gaps Strain Operations: Without additional DDAs, current attorneys carry heavier, more complex caseloads, reducing capacity for mentorship and delaying justice. • Mandated Services at Risk: Inadequate staffing threatens timely prosecution, victim support, and public records compliance, all core legal obligations. • Resource Allocation for Digital Evidence: The substantial increase in digital evidence review (over 6,000 hours in 2024) demands more staffing and technological investment, but funding has not kept pace with these operational needs. Operational Challenges • In 2024, our office reviewed over 8,000 cases and filed more than 4,500, including 1,100 DUII charges. Alongside this, we have seen a significant rise in complex cases, such as homicides and intricate sex abuse cases, as well as an increased volume of high caseloads involving less complex matters. • At the end of 2024, our office was handling 18 active homicide cases, including 13 murder cases, highlighting the increasing demand for prosecutorial resources. Additionally, we were managing 188 pending Measure 11 cases, encompassing serious offenses such as murder, attempted murder, manslaughter, and Assault in the First and Second Degree. • Limited resources and mentorship opportunities continue to challenge our office. Due to high caseloads and the increasing complexity of crimes, supervising attorneys are required to maintain full caseloads, reducing the time available for mentorship as originally intended. With only a few attorneys equipped to handle high- level cases, our capacity to train and develop staff remains significantly constrained. • The increasing demand for civil commitment proceedings has placed additional strain on resources, with expected growth due to the ongoing mental health crisis. • Addressing the backlog of trials, hearings and the bench warrant queue. • With two new judges, attorneys are spending more time in court as the caseload progresses, presenting the challenge of adapting to the increased demand while maintaining efficiency and meeting court expectations. • Implementation of the PCE recommendations in 2021 has yet to be fulfilled. PCE recommended adding four new Deputy District Attorneys (DDA); however, only two of these positions have been funded to date. Despite significant increase in high-level crimes since 2021 and community growth, our FY 2025 request for one of the recommended DDAs was denied. • Expungements: Nearly quadrupled from 217 in 2021 to 899 in 2024. • Public Records Requests (PRRs): Consistently high, with 590 in 2024. • Digital Evidence Review: Over 6,257 hours of footage in 2024, representing 50% of case materials compared to 4,402 hours of footage in 2022. 91 Organizational Chart Budget Summary – District Attorney (Fund 001-11) FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Federal Government Payments $ 187,738 $ 173,894 $ 18,000 $ — $ — $ — (100.00) % State Government Payments 900,754 295,541 409,077 198,332 — — (51.52) % Charges for Services 1,008 849 — — — — — % General Fund 9,936,198 10,819,146 12,956,772 13,776,710 — — 6.33 % Transfers In — 6,500 484,978 61,500 — — (87.32) % Total Resources $ 11,025,697 $ 11,289,430 $ 13,383,849 $ 13,975,042 $ — $ — 4.42 % Personnel Services $ 8,791,218 $ 9,535,650 $ 11,122,388 $ 11,970,356 $ — $ — 7.62 % Materials and Services 2,099,674 1,701,436 2,246,902 1,988,677 — — (11.49) % Capital Outlay 15,799 — — — — — — % Transfers Out 119,006 52,345 14,559 16,009 — — 9.96 % Total Requirements $ 11,025,697 $ 11,289,430 $ 13,383,849 $ 13,975,042 $ — $ — 4.42 % 92 Budget Summary – Victims’ Assistance (Fund 212) FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Net Working Capital $ 9,215 $ 364,898 $ 420,526 $ 372,355 $ — $ — (11.45) % Federal Government Payments 405,794 516,005 409,770 270,129 — — (34.08) % State Government Payments 80,446 — 132,000 187,481 — — 42.03 % Local Government Grants 128,850 — — 20,000 — — — % Charges for Services — 44,913 — — — — — % Interest Revenue 2,079 11,628 2,000 7,000 — — 250.00 % Transfers In 826,913 709,163 713,887 608,458 — — (14.77) % Total Resources $ 1,453,296 $ 1,646,607 $ 1,678,183 $ 1,465,423 $ — $ — (12.68) % Personnel Services $ 981,591 $ 1,107,315 $ 1,306,221 $ 1,187,126 $ — $ — (9.12) % Materials and Services 106,807 118,767 193,472 169,744 — — (12.26) % Contingency — — 178,490 108,553 — — (39.18) % Total Requirements $ 1,088,398 $ 1,226,082 $ 1,678,183 $ 1,465,423 $ — $ — (12.68) % Budget Summary – Medical Examiner (Fund 001-12) The Medical Examiner services are provided via contract with a local physician and administratively overseen by the District Attorney’s Office. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 General Fund $ 320,660 $ 391,213 $ 466,854 $ 465,653 $ — $ — (0.26) % Total Resources $ 320,660 $ 391,213 $ 466,854 $ 465,653 $ — $ — (0.26) % Materials and Services $ 320,660 $ 391,213 $ 466,854 $ 465,653 $ — $ — (0.26) % Total Requirements $ 320,660 $ 391,213 $ 466,854 $ 465,653 $ — $ — (0.26) % 93 This page intentionally left blank. 94 Provide the residents of Deschutes County with timely access to justice at a convenient time and location. Charles Fadeley, Justice of the Peace Justice Court Summary Deschutes County Justice of the Peace since 2004.Total Budget $ 943,118 :541-617-4758 Budget Change 6.36 % :www.deschutescounty.gov/court Total Staff 4.60 FTE Staff Change — Justice Court Resources Transfers In 43% Fines and Fees 57% Justice Court Requirements Materials and Services 25% Contingency 2%Personnel Services 73% Department Overview The Justice Court is a State court administered by the County under the direction of an elected Justice of the Peace. Justice Court handles small claims and certain civil matters, as well as traffic and ordinance violations county-wide and under contract with the City of Sisters and the City of Redmond. This system has allowed these cities to close their municipal courts. Justice Court locations include facilities in Redmond, La Pine, and Sisters. Justice Court holds evening hearings at each of the court locations to make attending court more convenient for the public and to allow police officers and Sheriff’s deputies to remain in their assigned locations while still making their court appearances. SUCCESSES & CHALLENGES Significant Accomplishments •Multiple staff members on extended leave simultaneously requiring hiring, training and additional supervision of temporary employees. •Supported staff well-being and retention by navigating leave policies and maintaining a functional team. JUSTICE COURT 95 •Revised Court Services Assistant job description, creating two separate positions to better meet the future needs of the department. Fiscal Issues •Unforeseen expenses for temporary administrative help. Operational Challenges •Balancing fair enforcement with financial realities of defendants. •Continued workload impact due to legislative amendments and an understaffed department of motor vehicles. •Preparing for Redmond photo enforcement (red light/radar) initiative. Organizational Chart Budget Summary – Justice Court (220) FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Fines and Fees $ 517,489 $ 528,051 $ 504,200 $ 534,597 $ — $ — 6.03 % Interest Revenue 513 1,917 2,000 700 — — (65.00) % Licenses and Permits — — — 7,300 — — — % Transfers In 224,696 286,744 380,521 400,521 — — 5.26 % Total Resources $ 742,697 $ 816,713 $ 886,721 $ 943,118 $ — $ — 6.36 % Personnel Services $ 592,149 $ 644,229 $ 622,013 $ 680,892 $ — $ — 9.47 % Materials and Services 150,549 172,484 197,784 230,945 — — 16.77 % Transfers Out — — — 9,104 — — — % Contingency — — 66,924 22,177 — — (66.86) % Total Requirements $ 742,697 $ 816,713 $ 886,721 $ 943,118 $ — $ — 6.36 % 96 Proudly serving our community by delivering superior public safety and service. Kent van der Kamp, Deschutes County Sheriff Sheriff's Office Summary Deschutes County Sheriff since December 2024.Total Budget $ 68,770,866 :541-388-6655 Budget Change 2.70 % :www.sheriff.deschutes.org Total Staff 271.00 FTE Staff Change — Sheriff's Office Resources State Government Payments 7% Local Government Grants 85% Transfers In 5% Other categories 3% Sheriff's Office Requirements Personnel Services 78% Materials and Services 20% Capital Outlay 1% Transfers Out 1% Department Overview The Sheriff’s Office is the lead law enforcement agency in Deschutes County, dedicated to providing a wide range of professional public safety services. The Sheriff’s Office is led by an elected sheriff who has statutory authority for organizing the work of the Sheriff’s Office. Services of the Sheriff’s Office include: ADMINISTRATION: Includes business management, human resources, information technology and command staff. CORRECTIONS: Includes the adult jail, work center, court security transports and maintenance. COURT SECURITY: Provides a security checkpoint, which conducts a security screen for each visitor to the DA’s Office and Courthouse, including the grand jury, trial juries and the public. PATROL: Responsible for crime prevention, responding to 9-1-1 calls for service, enforcement of traffic laws, and investigation of traffic crashes and apprehension of suspects. Special functions include school resource, K-9 and reserve deputies. CIVIL: Responsible for receiving and serving all court documents presented to the Sheriff, processing paperwork on all towed or impounded vehicles and assisting with Sheriff’s auctions and other civil activities. SHERIFF’S OFFICE 97 AUTOMOTIVE/COMMUNICATIONS: Maintains the Sheriff’s Office vehicle fleet and communication network. RECORDS: Responsible for all storage, dissemination and transcription of deputy reports. TRAINING: Responsible for planning, scheduling, preparing, conducting, maintaining and coordinating initial and continual training for all sworn and non-sworn personnel. DETECTIVES: Investigates crimes that include homicide, domestic violence, narcotics, forgery, child pornography, child and elderly abuse and sexual assault. STREET CRIMES/CODE/DIGITAL FORENSICS: Consists of membership in the Central Oregon Drug Enforcement Team (CODE), street crimes, digital forensics, and concealed handgun licensing. SPECIAL SERVICES: Provides the coordination of search and rescue missions and marine patrol on county lakes and rivers. Other functions include off-road vehicle, marine and snowmobile patrol. EMERGENCY SERVICES: Responsible for all emergency disaster planning and preparedness. SUCCESSES & CHALLENGES Significant Accomplishments • Recruiting, hiring, and training processes have been redesigned, with more effective targeted marketing efficient processing and quality testing. The office has seen increased interest, and application submissions have surged. • Financial accountability and budget optimization has become a top focus at the Sheriff's Office. Beginning January 1st, 2025, the office has conducted a detailed audit and continues identifying cost-saving opportunities, eliminated wasteful spending, reallocated resources to high-priority areas, such as aging technology, building systems and public safety initiatives. • Renewed, strengthened relationships with other county departments, city officials, neighboring law enforcement agencies, social service providers, and community organizations to reduce redundancies and increase efficiency with collaborative cost savings. • Animal Control Officers (3.0 FTE) have been reinstated and have experienced a substantial increase in calls for service. The Animal Control team has resolved significant animal neglect and abuse cases while providing compassionate service to the animals in our communities and those housed in our Rickard Ranch facility. • Continued to improve community service in the Concealed Handgun License Unit by expanding our abilities to process applications, renewals, and payments to provide convenience and safety due to the continued demand of the public; now we have (2.0 FTE) serving our CHL customers. • Continued development of the Deflection Program to prioritize initiatives that promote drug education, addiction treatment, and recovery pathways can help reduce the demand for narcotics and support long-term community safety. • The online reporting System for community members to file non-emergency reports has been re-launched and made accessible for a dozen new reporting scenarios. This technology continues to be a success. 98 Fiscal Issues • Uncertain economic conditions and inflation have driven up costs and continue to present challenges; we anticipate a continuation of the cuts we’ve seen to State and Federal revenue, along with a decrease in the growth of property tax revenue. We are monitoring these issues closely and are maintaining flexibility to adapt necessary growth to future funding challenges. • Increasing pressure to modernize technology and infrastructure, including updating communication systems, expanding digital evidence storage capacity, enhancing cybersecurity measures, and integrating advanced analytics for crime prevention. These essential upgrades involve considerable upfront and ongoing costs, creating financial strain and difficult trade-offs with other priorities. • The recent reversal of Oregon's drug decriminalization policy has led to increased arrests for low-level drug offenses. This shift has placed additional demands on the criminal justice system, including law enforcement, public defenders, and correctional facilities. The increased caseloads and jail populations have further strained financial resources, complicating efforts to address underlying issues such as addiction and homelessness. • The office continues to face escalating operational costs due to rising inmate populations, higher medical care expenses, mental health treatment needs, and maintenance of aging infrastructure. These costs are placing an increasing burden on budgets. • The Sheriff's Office operates from several aging or outdated facilities requiring significant maintenance or capital improvements. Budget constraints have delayed necessary upgrades, creating operational inefficiencies and increased maintenance expenditures in the long term. Operational Challenges • Managing staffing to operate at optimum levels, while balancing staff availability and absences due to vacation, Family and Medical Leave Act (FMLA), illness and injury has become more difficult with the new Paid Oregon Leave, the increase in cost of living, and heightened media scrutiny. The office is currently evaluating several new staffing schedules that will help balance staffing and reduce overtime expenses. • Fentanyl and methamphetamine continue to flood our state and local communities, devastating lives and demanding increased resources to confront this growing crisis. • Addressing behavioral health and homelessness challenges has become an increasing demand on Patrol deputies. The rise in individuals experiencing mental health crises or homelessness requires significant time and attention, affecting deputies' availability for other calls and raising concerns about officer safety. • Adapting to inmate housing restrictions remains a challenge. Current classification requirements limit the types of offenders who can be housed together in a unit, including those needing medically supervised beds for detoxification from drugs or alcohol. • Limited visitation space is causing delays for attorneys and other professionals seeking to meet with clients. We are actively addressing this issue through the Public Safety Campus Master Plan and anticipate moving forward with an expansion in the near future. 99 Organizational Chart Budget Summary – Sheriff’s Office (Fund 255) FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Federal Government Payments $ 372,537 $ 198,109 $ 296,820 $ 370,966 $ — $ — 24.98 % State Government Payments 3,292,809 2,588,898 3,790,123 4,623,051 — — 21.98 % Local Government Grants 49,771,034 51,220,288 57,389,037 58,726,040 — — 2.33 % Charges for Services 261,167 333,187 163,600 190,600 — — 16.50 % Fines and Fees 629,143 688,994 607,100 582,500 — — (4.05) % Interest Revenue 24,596 53,695 45,000 52,000 — — 15.56 % Other Non-Operational Revenue 90,439 99,144 81,115 78,250 — — (3.53) % Interfund Charges 381,156 415,432 756,293 493,172 — — (34.79) % Transfers In 3,721,787 3,651,787 3,751,787 3,654,287 — — (2.60) % Sales of Equipment 101,725 61,656 82,000 — — — (100.00) % Total Resources $ 58,646,393 $ 59,311,190 $ 66,962,875 $ 68,770,866 $ — $ — 2.70 % Personnel Services $ 42,499,753 $ 44,844,916 $ 50,136,178 $ 53,651,796 $ — $ — 7.01 % Materials and Services 13,132,013 12,125,665 14,883,152 13,874,097 — — (6.78) % Capital Outlay 2,741,949 2,069,751 1,590,945 910,595 — — (42.76) % Transfers Out 272,678 270,858 352,600 334,378 — — (5.17) % Total Requirements $ 58,646,393 $ 59,311,190 $ 66,962,875 $ 68,770,866 $ — $ — 2.70 % 100 Budget Summary - Corrections Program This division consists of the adult jail, work center, court security / transports and building maintenance. The primary responsibility of the division is to provide safe, secure and humane detention facilities for inmates in custody, admission and release services, medical, maintenance, food services, court security and transport services. Work crews are expected to generate $50,000 in revenue in FY 2026. State funding for inmate housing continues in FY 2026, including $1,360,000 for inmates resulting from Senate Bill 1145 legislation and $350,000 for incarcerating repeat DUII offenders. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 State Government Payments $ 1,590,597 $ 2,194,487 $ 2,371,123 $ 2,864,000 $ — $ — 20.79 % Local Government Grants 19,278,844 18,831,358 22,670,434 24,863,329 — — 9.67 % Charges for Services 231,548 174,963 126,000 157,000 — — 24.60 % Fines and Fees 602 341 500 500 — — — % Interfund Charges 13,339 14,859 313,200 60,200 — — (80.78) % Sales of Equipment 456 40 — — — — — % Total Resources $ 21,115,386 $ 21,216,046 $ 25,481,257 $ 27,945,029 $ — $ — 9.67 % Personnel Services $ 17,478,311 $ 17,687,656 $ 20,341,994 $ 22,122,024 $ — $ — 8.75 % Materials and Services 3,119,892 3,128,149 4,610,563 5,163,505 — — 11.99 % Capital Outlay 244,505 135,884 160,000 400,000 — — 150.00 % Transfers Out 272,678 264,358 258,500 259,500 — — 0.39 % Total Requirements $ 21,115,386 $ 21,216,046 $ 25,371,057 $ 27,945,029 $ — $ — 10.15 % 101 Budget Summary - Law Enforcement Services This program includes Patrol Investigations, Civil Records, Special Services, Search and Rescue and Emergency Services. Patrol continues to successfully impact traffic safety issues of DUII, speeding and aggressive driving through innovative use of focused patrols. However, investigators are also experiencing a need to keep current with changing technology that allows criminals to become more creative and attempt more brazen crimes. The Sheriff’s Office is seeing an increase in substance abuse, burglary/major theft, suicides/death investigations, child sex abuse, sexual assault and more violence-related incidents in Deschutes County. The Deschutes County Search and Rescue organization is one of the most active units in the state. Maintaining the volunteer membership and preventing turnover continues to be a significant challenge. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Federal Government Payments $ 346,700 $ 222,945 $ 286,820 $ 360,966 $ — $ — 25.85 % State Government Payments 1,702,212 394,411 1,419,000 1,759,051 — — 23.96 % Local Government Grants 19,741,174 21,882,311 23,634,027 24,318,180 — — 2.89 % Charges for Services 12,724 140,848 15,700 12,300 — — (21.66) % Fines and Fees 628,511 688,504 606,600 582,000 — — (4.06) % Other Non-Operational Revenue 90,439 99,144 81,115 78,250 — — (3.53) % Interfund Charges 367,818 400,573 443,093 432,972 — — (2.28) % Transfers In 3,721,787 3,651,787 3,751,787 3,654,287 — — (2.60) % Sales of Equipment 101,269 61,420 82,000 — — — (100.00) % Total Resources $ 26,712,632 $ 27,541,943 $ 30,320,142 $ 31,198,006 $ — $ — 2.90 % Personnel Services $ 21,192,317 $ 23,013,499 $ 25,141,193 $ 26,273,275 $ — $ — 4.50 % Materials and Services 3,337,941 3,089,555 4,138,681 4,563,778 — — 10.27 % Capital Outlay 2,182,374 1,432,389 1,069,818 287,575 — — (73.12) % Transfers Out — 6,500 64,100 73,378 — — 14.47 % Total Requirements $ 26,712,632 $ 27,541,943 $ 30,413,792 $ 31,198,006 $ — $ — 2.58 % 102 Budget Summary - Administrative and Support Program This program consists of two divisions: • Administration – Includes business management, human resources and information technology. • Sheriff’s Office Administration is led by professional managers who develop and implement programs to increase human capital and promote the use of cost effective law enforcement technology and management programs. The Division ensures compliance with County policy relating to budget, personnel, labor negotiations and records management. The Division also sets policy for the Sheriff’s Office and coordinates public information. • Support Services – Includes administration and maintenance of the vehicle fleet and radio/data communications systems, as well as new employee training and Sheriff’s Office employee mandated training. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Federal Government Payments $ 25,838 $ (24,836) $ 10,000 $ 10,000 $ — $ — — % Local Government Grants 10,751,016 10,506,620 11,084,576 9,544,531 — — (13.89) % Charges for Services 16,894 17,377 21,900 21,300 — — (2.74) % Fines and Fees 30 150 — — — — — % Interest Revenue 24,596 53,695 45,000 52,000 — — 15.56 % Sales of Equipment — 196 — — — — — % Total Resources $ 10,818,375 $ 10,553,202 $ 11,161,476 $ 9,627,831 $ — $ — (13.74) % Personnel Services $ 3,829,126 $ 4,143,762 $ 4,652,991 $ 5,256,497 $ — $ — 12.97 % Materials and Services 6,674,179 5,907,961 6,133,908 4,146,814 — — (32.40) % Capital Outlay 315,069 501,478 361,127 223,020 — — (38.24) % Transfers Out — — 30,000 1,500 — — (95.00) % Total Requirements $ 10,818,375 $ 10,553,202 $ 11,178,026 $ 9,627,831 $ — $ — (13.87) % 103 Budget Summary - Law Enforcement District 1 - Countywide (Fund 701) The Countywide Law Enforcement District was approved and created by election of Deschutes County voters on November 7, 2006. Its principal purpose is to ensure a permanent source of funding for law enforcement services that are provided to all County residents. These services include operation of the Adult Jail and Work Center, Search and Rescue, Emergency Services and Civil Process Services. Funding sources include countywide property tax revenue and interest. Revenue in this fund is transferred to the Sheriff’s Office. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 13,814,132 $ 9,528,200 $ 11,446,987 $ 13,095,000 $ — $ — 14.40 % Property Taxes 30,701,745 38,421,472 40,366,974 41,840,000 — — 3.65 % Interest Revenue 283,971 515,925 400,000 504,000 — — 26.00 % Total Resources $ 44,799,848 $ 48,465,597 $ 52,213,961 $ 55,439,000 $ — $ — 6.18 % Materials and Services $ 35,271,648 $ 37,018,610 $ 40,551,448 $ 39,255,212 $ — $ — (3.20) % Contingency — — 11,662,513 16,183,788 — — 38.77 % Total Requirements $ 35,271,648 $ 37,018,610 $ 52,213,961 $ 55,439,000 $ — $ — 6.18 % Budget Summary - Law Enforcement District 2 - Rural (Fund 702) The Rural Law Enforcement District was approved and created by Deschutes County voters on November 7, 2006. Its principal purpose is to ensure a permanent source of funding for law enforcement services in areas that are not served by city or special service district law enforcement agencies. These services include patrol and investigative services for areas in Deschutes County outside the cities of Bend, Redmond and Sisters, as well as the Sunriver and Black Butte Service Districts. Funding sources include rural property tax revenue and interest. Revenue generated in this fund is transferred to the Sheriff’s Office. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 1,438,962 $ 1,473,014 $ 4,119,875 $ 5,405,000 $ — $ — 31.19 % Property Taxes 13,519,679 15,363,800 16,078,353 16,698,000 — — 3.85 % Interest Revenue 73,353 149,987 150,000 239,000 — — 59.33 % Total Resources $ 15,031,995 $ 16,986,802 $ 20,348,228 $ 22,342,000 $ — $ — 9.80 % Materials and Services $ 13,558,980 $ 12,866,927 $ 15,624,705 $ 18,336,828 $ — $ — 17.36 % Contingency — — 4,723,523 4,005,172 — — (15.21) % Total Requirements $ 13,558,980 $ 12,866,927 $ 20,348,228 $ 22,342,000 $ — $ — 9.80 % 104 Budget Summary - Court Facilities (Fund 240) The Sheriff is mandated to provide security to the courts. Corrections deputies monitor and search persons entering the courthouse for weapons and drugs and provide court and building security. Resources provided by the State partially cover these services and are accounted for in this fund FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Fines and Fees $ 63,694 $ 65,589 $ 68,500 $ 73,000 $ — $ — 6.57 % Interest Revenue (36) (70) — — — — — % Total Resources $ 63,657 $ 66,039 $ 69,039 $ 73,000 $ — $ — 5.74 % Materials and Services $ 63,137 $ 65,500 $ 69,039 $ 73,000 $ — $ — 5.74 % Total Requirements $ 63,137 $ 65,500 $ 69,039 $ 73,000 $ — $ — 5.74 % Budget Summary - Sheriff’s Office Reserve (Fund 256) Through FY 2025, this fund maintained a reserve for communication systems. Beginning in FY 2026, the purpose was expanded to include reserves for other future capital needs including vehicles and public safety campus expansion. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 272,017 $ 276,400 $ 384,875 $ 498,200 $ — $ — 29.44 % Local Government Grants — 100,000 — 400,000 — — — % Interest Revenue 4,383 8,475 9,000 13,000 — — 44.44 % Total Resources $ 276,400 $ 384,875 $ 393,875 $ 911,200 $ — $ — 131.34 % Reserve $ — $ — $ 393,875 $ 911,200 $ — $ — 131.34 % Total Requirements $ — $ — $ 393,875 $ 911,200 $ — $ — 131.34 % 105 This page intentionally left blank. 106 Direct Services Departments ASSESSOR’S OFFICE Assessor’s Office (Fund 001-02) .....................................................................................................................109 Assessment/Taxation/Clerk Reserve (Fund 010) ..........................................................................................112 CLERK’S OFFICE Clerk’s Office (Fund 001-05) .............................................................................................................................113 Property Value Appeals Board (Fund 001-06) ...............................................................................................116 County Clerk Records (Fund 218) ...................................................................................................................116 COMMUNITY DEVELOPMENT Community Development (Fund 295) .............................................................................................................117 Code Abatement (Fund 020) ............................................................................................................................121 Groundwater Partnership (Fund 296) .............................................................................................................121 Newberry Neighborhood (Fund 297) ...............................................................................................................122 Reserve (Fund 300) ...........................................................................................................................................122 Building Program Reserve (Fund 301) ...........................................................................................................122 Electrical Program Reserve (Fund 302) .........................................................................................................123 Facilities Reserve (Fund 303) ..........................................................................................................................123 FAIR & EXPO CENTER Fair & Expo Center (Fund 615) ........................................................................................................................125 Deschutes County Fair (Fund 616) .................................................................................................................127 Fair & Expo Center Capital Reserve (Fund 617) ..........................................................................................128 RV Park (Fund 618) ...........................................................................................................................................128 RV Park Reserve (Fund 619) ...........................................................................................................................128 ROAD Road (Fund 325) ................................................................................................................................................129 County Surveyor (Fund 328) ............................................................................................................................133 107 Public Land Corner Preservation (Fund 329) ................................................................................................133 Road Building and Equipment (Fund 330) .....................................................................................................134 Countywide Transportation System Development Charges Improvement Fee (Fund 336) ...................134 Transportation Capital Improvement Program (Fund 465) ..........................................................................135 Vehicle Maintenance and Replacement (Fund 680) .....................................................................................135 Special Transportation (Fund 150) ..................................................................................................................136 Statewide Transportation Improvement (Fund 151) .....................................................................................136 Deschutes County Road Agency Fund (Fund 715) ......................................................................................136 NATURAL RESOURCES Natural Resources (Fund 326) .........................................................................................................................137 Federal Forest Title III (Fund 327) ...................................................................................................................139 SOLID WASTE Solid Waste (Fund 610) .....................................................................................................................................141 Landfill Closure (Fund 611) ...............................................................................................................................144 Landfill Post-Closure (Fund 612) .....................................................................................................................144 Capital Projects (Fund 613) ..............................................................................................................................144 Equipment Reserve (Fund 614) .......................................................................................................................145 HEALTH SERVICES Health Services (Fund 274) ..............................................................................................................................147 Oregon Health Plan - Behavioral Health Services (Fund 270) ...................................................................154 Capital Reserve (Fund 270) ..............................................................................................................................155 Acute Care Services (Fund 276) ......................................................................................................................155 Direct Services Departments 108 To provide quality customer service through the appraisal and assessment of all taxable property as mandated by the State of Oregon in a manner that merits the highest degree of confidence in our integrity, efficiency and fairness. County Assessor, Scot Langton Assessor's Office Summary Total Budget $ 7,122,900 :541-388-6508 Budget Change 5.60 % assessor@deschutes.org Total Staff 35.26 FTE :www.deschutes.org/assessor Staff Change — Assessor's Office Resources General Fund 88% State Government Payments 11% Charges for Services 1% Assessor's Office Requirements Materials and Services 19% Personnel Services 77% Transfers Out 4% Department Overview The Assessor’s Office, working under the direction of the elected Deschutes County Assessor, is responsible for determining the real market and assessed value of all property in Deschutes County. The Assessor’s Office is also responsible for calculating property taxes on behalf of more than 60 separate districts and entities. The department is comprised of three divisions: • Appraisal Division is responsible for the appraisal of new construction, re-appraisals, appeal process, sales analysis, special assessments and annual adjustments of property values. • Assessment Records Division is responsible for providing public information, administering deferral, exemption, and tax rate calculations. • Cartography Division is responsible for mapping tax parcels, continuing creation and maintenance of the GIS parcels network, and processing deeds. In FY 2025, Deschutes County had 114,731 taxable accounts representing $82.9 billion in real market value and $33.7 billion in taxable assessed value, generating $551.1 million in property taxes and assessments. ASSESSOR’S OFFICE 109 SUCCESSES & CHALLENGES Significant Accomplishments Over the last 25 years the Assessor’s Office has added over 33,000 new tax accounts (equivalent of 2½ new cities the size of Redmond); increased market value over 800%, increased assessed value over 400%, and increased taxes imposed of over 500%; while only adding an additional 2½ FTE. We were able to accomplish this by being fiscally responsible, leveraging new technologies, and continually examining and altering business processes. • Improved staff knowledge, skills, resources and tools necessary to deliver quality products. • Ensured all appraisal staff are current on state-required continuing education hours to maintain appraisal registration. • Conducted other staff training, in topics that include customer service, deed and real estate law, exemptions, and other related courses to stay current on Oregon property tax laws, practices and standards. • Completed assigned work timely and accurately. • All new construction and new land partition appraisals were completed timely. • Assessment and map records updated and completed timely. • Annual tax rolls completed and mailed timely adhering to statutory requirements. • Maximized usefulness and accuracy of GIS data ensuring quality products and services. Fiscal Issues Funding for the Assessor’s Office comes primarily from the County’s General Fund (approx. 90%), a state grant (approx. 10%), and the sale of maps, transfer of titles and moving permits for manufactured homes, and miscellaneous fees (less than 1%). The state funds are a matching grant from the Oregon Department of Revenue. As County budgeted resources appropriated to the Assessor’s Office increase or decrease, state grant funds adjust proportionately. Operational Challenges Deschutes County has seen continual rapid growth, both in real-estate appreciation and in the number of new building permits being issued. Therefore, an ongoing challenge is to ensure that the Office can accomplish the increased work volumes with quality outcomes in the most cost-effective manner. Due to this year’s budget constraint parameters that are below what is needed to balance a hold the line status quo budget (no additional FTE or capital for new technologies), the Assessor’s budget will be $235,000 short. This will impact our ability to maintain and produce a timely, equitable, and accurate tax roll. This also will have negative impacts on our ability to leverage new technologies, such as AI. Lastly, it will make transition management more difficult, with 20% of current staff eligible for retirement within the next several years. 110 Organizational Chart Budget Summary – County Assessor’s Office (Fund 001-02) FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 State Government Payments $ 669,060 $ 769,740 $ 801,000 $ 763,000 $ — $ — (4.74) % Charges for Services 44,707 45,639 48,000 58,000 — — 20.83 % General Fund 4,715,888 4,806,418 5,896,306 6,301,900 — — 6.88 % Total Resources $ 5,429,655 $ 5,621,797 $ 6,745,306 $ 7,122,900 $ — $ — 5.60 % Personnel Services $ 4,261,650 $ 4,483,723 $ 5,251,332 $ 5,525,136 $ — $ — 5.21 % Materials and Services 1,131,816 1,104,015 1,458,029 1,373,831 — — (5.77) % Capital Outlay 6,381 — — — — — — % Transfers Out 29,808 34,060 35,945 223,933 — — 522.99 % Total Requirements $ 5,429,655 $ 5,621,797 $ 6,745,306 $ 7,122,900 $ — $ — 5.60 % 111 Budget Summary – Assessment / Tax / Clerk Reserve (Fund 010) This fund includes transfers from the General Fund and other available resources and interest revenues for the upgrade or replacement of the assessment and taxation system as well as ballot tabulation systems for the Clerk’s Office. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 1,543,128 $ 1,689,116 $ 1,862,993 $ 2,045,000 $ — $ — 9.77 % Interest Revenue 25,988 53,877 53,000 66,000 — — 24.53 % Transfers In 120,000 120,000 120,000 60,000 — — (50.00) % Total Resources $ 1,689,116 $ 1,862,993 $ 2,035,993 $ 2,171,000 $ — $ — 6.63 % Reserve $ — $ — $ 2,035,993 $ 2,171,000 $ — $ — 6.63 % Total Requirements $ — $ — $ 2,035,993 $ 2,171,000 $ — $ — 6.63 % 112 A professional, knowledgeable and friendly team that takes pride in its work, providing excellent and timely service to customers while embracing and actively meeting change. County Clerk, Steve Dennison Clerk's Office Summary Deschutes County Clerk since August 2021.Total Budget $ 2,544,015 :541-388-6547 (elections), 541-388-6549 (recording) Budget Change (6.45) % elections@deschutes.org, recording@deschutes.org Total Staff 11.00 FTE :www.deschutes.org/clerk Staff Change — Clerk's Office Resources Charges for Services 49% General Fund 48% Other Categories 3% Clerk's Office Requirements Materials and Services 38% Personnel Services 57% Transfers Out 5% Department Overview The County Clerk is a nonpartisan elected official as provided in the Oregon Constitution. The County Clerk’s Office manages a range of essential functions, including overseeing elections and maintaining public records. Further details on the statutory duties and other services provided by the Clerk’s Office include: • Maintenance of voter registration records. • Management of election planning, execution and certification. • Recording and maintenance of public records related to real property transactions, including deeds, mortgages, liens, and other legal documents. • Acceptance agent of federal passport applications. • Issuance of marriage licenses and registration of domestic partnerships. • Management of the County Records Center and Permanent Archives. • Microfilming and preservation of recorded documents. • Serves as the Clerk of the Property Value Appeals Board, facilitating fair and transparent appeals hearings. CLERK’S OFFICE 113 SUCCESSES & CHALLENGES Significant Accomplishments • In partnership with several county departments and in accordance with Oregon Administrative Rule 166.150, County Records Center and Archives has destroyed a backlog of records that were beyond their retention period. The result will be reflected as a savings in the budgets of each department that had records relating to this backlog. • The 2024 Presidential General Election was successfully administered, with a record number of ballots cast by Deschutes County voters, demonstrating efficient election processes and strong voter engagement: ▪ 128,586 of 162,718 or 79% registered voters, cast a ballot. (Statewide average was 75%). ▪ Over 69% of ballots were returned via drop site. (60% in Nov 2016). • Effectively mitigated unprecedented security concerns and misinformation during the presidential election through collaboration with federal, state, county, and local partners, helping to maintain election integrity and public trust. • The Clerk’s Office has been planning for the retirement of several long-term employees over the past decade. In FY 2025, the final two long-serving employees retired. Thanks to a smooth transition, the succession, recruitment, and training plan for highly skilled staff has proved successful. This ensures the office remains well-positioned to maintain efficiency and continue delivering the high-quality customer service it is known for. Continuity and preparedness for future growth are cornerstones of the office's strategy and will be continually assessed.In partnership with several county departments and in accordance with Oregon Administrative Rule 166.150, County Records Center and Archives has destroyed a backlog of records that were beyond their retention period. The result will be reflected as a savings in the budgets of each department that had records relating to this backlog. Fiscal Issues • The primary revenue source for the Clerk’s Office is recording fees. Although interest rates have recently stabilized, recording revenues remain below the 10-year average. Factors such as low inventory, price increases, and reduced consumer confidence have contributed to an uncertain housing market, impacting revenue generation. • Election revenues are cyclical. In even-numbered years, the state, cities, and Soil and Water Conservation Districts, by statute, do not reimburse the county for their share of primary and general election costs. Additionally, political parties do not reimburse the county for the expenses incurred in administering their elections. Election expenditures are based on the projection of holding four elections each fiscal year. Operational Challenges • The current space used for elections, which has been in place for the past 20 years, is increasingly insufficient to meet operational needs due to the county’s growth in registered voters. The rising volume of balloting materials and the need for additional personnel highlight the urgent need for more space to conduct elections effectively and efficiently. In partnership with Facilities, Property Management, and the Clerk’s Office, a local architectural firm conducted a space study to identify solutions that will provide adequate space to support election operations. The next steps or a viable plan forward need to be determined based on the findings of the space study. 114 • Federal funding cuts could pose a significant operational challenge for the Clerk's Office, specifically relating to elections. These cuts threaten valuable resources and partnerships with agencies like Homeland Security and Cybersecurity and Infrastructure Security Agency (CISA), potentially weakening cybersecurity efforts and election security, increasing vulnerability to cyberattacks, and delaying critical infrastructure protection. • Proposed federal and state legislation, if passed, would have a significant impact on how elections are conducted and fiscal requirements. Organizational Chart Budget Summary - County Clerk’s Office (Fund 001-05) FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 State Government Payments $ 23,146 $ — $ — $ — $ — $ — — % Charges for Services 1,357,507 1,202,985 1,355,150 1,259,060 — — (7.09) % Fines and Fees — — — 30 — — — % Interfund Charges 34,618 31,515 31,510 32,650 — — 3.62 % Licenses and Permits 36,530 35,390 39,500 39,500 — — — % General Fund 646,858 817,379 1,293,283 1,212,775 — — (6.23) % Total Resources $ 2,098,659 $ 2,087,269 $ 2,719,443 $ 2,544,015 $ — $ — (6.45) % Personnel Services $ 1,150,298 $ 1,266,705 $ 1,516,005 $ 1,455,706 $ — $ — (3.98) % Materials and Services 948,361 820,564 1,203,438 960,808 — — (20.16) % Transfers Out — — — 127,501 — — — % Total Requirements $ 2,098,659 $ 2,087,269 $ 2,719,443 $ 2,544,015 $ — $ — (6.45) % 115 Budget Summary - Property Value Appeals Board (Fund 001-06) Funded through the State’s Assessment and Tax Grant and General Fund to support the function for property owners to appeal their assessed property values. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 State Government Payments $ 9,434 $ 10,800 $ 11,000 $ 11,000 $ — $ — — % General Fund 73,053 68,987 82,993 89,980 — — 8.42 % Total Resources $ 82,488 $ 79,788 $ 93,993 $ 100,980 $ — $ — 7.43 % Personnel Services $ 65,263 $ 59,333 $ 68,952 $ 75,564 $ — $ — 9.59 % Materials and Services 17,225 20,455 25,041 25,416 — — 1.50 % Total Requirements $ 82,488 $ 79,788 $ 93,993 $ 100,980 $ — $ — 7.43 % Budget Summary - County Clerk Records (Fund 218) Funds collected in accordance with ORS 205.320(18) are expended on storage and retrieval systems, maintaining and restoring records and the cost incurred in collecting the fee. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 390,130 $ 348,051 $ 315,711 $ 309,120 $ — $ — (2.09) % Charges for Services 75,200 69,083 70,450 71,590 — — 1.62 % Interest Revenue 5,415 8,836 8,190 9,049 — — 10.49 % Total Resources $ 470,745 $ 425,969 $ 394,351 $ 389,759 $ — $ — (1.16) % Materials and Services $ 122,693 $ 110,259 $ 133,170 $ 137,970 $ — $ — 3.60 % Contingency — — 261,181 251,789 — — (3.60) % Total Requirements $ 122,693 $ 110,259 $ 394,351 $ 389,759 $ — $ — (1.16) % 116 Facilitate orderly growth and development in the Deschutes County community through coordinated programs of Land Use Planning, Onsite Wastewater, Building Safety, Code Enforcement, education and service to the public. Department Director: Peter Gutowsky Community Development Summary : 541-385-1709 Total Budget $ 11,796,777 cdd-webmaster@deschutes.org Budget Change 4.12 % :www.deschutes.org/cd Total Staff 53.00 FTE Staff Change — Community Development Resources Beginning Working Capital 9% Charges for Services 81% Interfund Charges 2% Transfers In 7% Other Categories 1% Community Development Requirements Personnel Services 75% Materials and Services 16% Contingency 9% Department Overview The Community Development Department (CDD) focuses on managed growth, development, and services that enhance the overall well-being of residents within the county. The department includes Administrative Services and five divisions which provide coordinated planning and development permitting services. The department is made up of the following divisions and programs: ADMINISTRATIVE SERVICES: Oversees departmental operations, human resources, budget, customer service, technology, and performance measures. Ensures integration across all CDD divisions, coordinates with cities, and provides public services like application support, reporting, and data distribution. COORDINATED SERVICES DIVISION: Coordinates permitting and direct customer services, ensuring accurate public information, minimal wait times, and efficient operation of the front counter and online portal. CODE ENFORCEMENT DIVISION: Investigates code violation complaints to ensure compliance with codes and statutes administered by CDD. BUILDING SAFETY DIVISION: Conducts plan reviews, provides consultation, and inspections to ensure compliance with federal and state building codes in the rural County and cities of La Pine and Sisters. COMMUNITY DEVELOPMENT 117 ONSITE WASTEWATER DIVISION: Regulates septic systems and monitors environmental factors to protect public health and resources. PLANNING DIVISION: The Planning Division includes two areas: Current Planning which handles land use applications and public inquiries, and Long Range Planning, which updates the comprehensive plan, County Code, and manages special projects to address future community needs. SUCCESSES & CHALLENGES Significant Accomplishments • Improved process automation through the use of LaserFische, allowing for storage, organization, and access to information digitally. • Coordinated with the Human Resources Department to participate in the Oregon Pay Equity and Market Evaluation Study. • Division website updates, including an electronic complaint submittal process for Code Enforcement complaints. • Processed development permits, performed inspections, and completed plan reviews. • Participated in Central Oregon International Code Council Chapter meetings. • Created Master Permit Program for model home developers. • Provided representation on the Oregon Building Officials Association Board of Directors. • The Code Enforcement program revised procedures to improve case assignment, management, and proceedings. • Completed two property abatements to ensure public health and safety of the community. • Developed review process for transient room tax applications, ensuring compliance with zoning and building requirements. • Issued 21 nitrogen-reducing rebates in South County for upgraded septic treatment systems. • Provided technical assistance to Terrebonne Sanitary District. • Provided technical assistance to Central Oregon Intergovernmental Council in reviewing applications for the DEQ Onsite Financial Aid Program. • Processed land use applications, conducted quasi-judicial land use hearings, and managed appeals filed with the Land Use Board of Appeals. • Processed housekeeping amendments, building code amendments, and applicant initiated text amendments. • Completed Comprehensive Plan Update Fiscal Issues • CDD experienced a modest improvement in permitting volumes in 2024, mainly due to legislation allowing accessory dwelling units (ADUs) in rural residential areas. While single-family dwelling (SFD) permits and site evaluations increased, land use applications declined. ADU application types accounted for 4% of SFD permits, 21.2% of site evaluations, and 5% of land use applications. This initial surge in application submissions is not anticipated to continue. 118 • Personnel cost increases are anticipated due to several key factors. These include adjustments to salaries resulting from a Pay Equity and Market Evaluation Project which is intended to increase competitiveness in the job market and investments in staff training to ensure exceptional service delivery. • CDD responds to development inquiries, implements legislative and Board priorities, and supports County initiatives. Many of these require research and detailed responses, without generating permits or revenue. This “non-fee generating” work, while a public good, consumes resources needed for processing applications. • Issues may also arise from adapting to changes in the economy and complying with evolving legislation. Operational Challenges • Maintaining productivity amid staff resignations while completing training for new staff. In 2024, CDD welcomed 6 new staff members, saw 5 resignations, and added 3 new positions, resulting in a total pf 53 FTE. Approximately 45% of staff have 5 years or less experience with the department. • Coordinating with Human Resources to evaluate, propose and implement strategies to attract and retain staff to meet service demands in a highly competitive market. • Continued succession planning for anticipated staff retirements with 15% of staff eligible for retirement within the next 3 to 8 years based on length of service. • Implementing new laws from the 2023, 2024, and possibly 2025 Legislative Session. • Processing complex cases, applications, and evaluations require thorough analysis and interpretation of local and state regulations. • Addressing affordable housing by collaborating with cities, the County’s Property Manager, and other partners. • Improving the department’s website and other electronic internal and external services to improve efficiencies and service delivery. 119 Organizational Chart 120 Budget Summary - Community Development (Fund 295) FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 2,168,956 $ 1,322,717 $ 752,366 $ 1,045,117 $ — $ — 38.91 % State Government Payments 17,000 21,687 20,000 41,445 — — 107.23 % Local Government Grants 40,210 38,297 40,956 23,750 — — (42.01) % Charges for Services 9,173,099 8,206,555 9,035,834 9,572,169 — — 5.94 % Fines and Fees 4,142 11,530 5,000 25,000 — — 400.00 % Interest Revenue 35,673 42,947 33,000 41,000 — — 24.24 % Interfund Charges 185,763 202,632 266,448 219,805 — — (17.51) % Transfers In 248,586 145,653 1,176,332 828,491 — — (29.57) % Total Resources $ 11,873,429 $ 9,992,019 $ 11,329,936 $ 11,796,777 $ — $ — 4.12 % Personnel Services $ 7,656,917 $ 7,218,221 $ 8,005,434 $ 8,855,882 $ — $ — 10.62 % Materials and Services 1,809,703 1,680,190 1,985,811 1,865,046 — — (6.08) % Capital Outlay — — — 30,000 — — — % Transfers Out 1,084,091 341,242 267,000 37,550 — — (85.94) % Contingency — — 1,071,691 1,008,299 — — (5.92) % Total Requirements $ 10,550,711 $ 9,239,653 $ 11,329,936 $ 11,796,777 $ — $ — 4.12 % Budget Summary - Code Abatement (Fund 020) Available resources for enforcement of County solid waste and sanitation codes. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 117,109 $ 122,042 $ 183,996 $ 357,302 $ — $ — 94.19 % Fines and Fees 3,042 — — — — — — % Interest Revenue 1,891 6,763 4,000 8,000 — — 100.00 % Interfund Charges — 200,000 200,000 200,000 — — — % Total Resources $ 122,042 $ 328,805 $ 387,996 $ 565,302 $ — $ — 45.70 % Materials and Services $ — $ 144,809 $ 387,996 $ 565,302 $ — $ — 45.70 % Total Requirements $ — $ 144,809 $ 387,996 $ 565,302 $ — $ — 45.70 % Budget Summary - Groundwater Partnership (Fund 296) Available resources from prior years’ proceeds from land sales and loan repayments for La Pine Special Sewer District. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 93,333 $ 56,347 $ 24,348 $ 31,338 $ — $ — 28.71 % Charges for Services 10,500 34,500 16,500 12,000 — — (27.27) % Interest Revenue 1,264 1,001 1,000 1,000 — — — % Total Resources $ 105,097 $ 91,848 $ 91,088 $ 84,338 $ — $ — (7.41) % Materials and Services $ 48,750 $ 67,500 $ 91,088 $ 84,338 $ — $ — (7.41) % Total Requirements $ 48,750 $ 67,500 $ 91,088 $ 84,338 $ — $ — (7.41) % 121 Budget Summary - Newberry Neighborhood (Fund 297) Available resources from prior years’ proceeds from land sales to ensure groundwater quality in South County. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 134,003 $ 136,162 $ 189,973 $ 147,533 $ — $ — (22.34) % Interest Revenue 2,159 4,571 4,000 6,000 — — 50.00 % Sales of Equipment — 49,240 — — — — — % Total Resources $ 136,162 $ 189,973 $ 193,973 $ 153,533 $ — $ — (20.85) % Materials and Services — — 144,733 113,533 — — (21.56) % Transfers Out $ — $ — $ 49,240 $ 40,000 $ — $ — (18.77) % Total Requirements $ — $ — $ 193,973 $ 153,533 $ — $ — (20.85) % Budget Summary - Community Development Reserve (Fund 300) Transfer from Community Development (Fund 295) to ensure long term financial stability and ongoing operations. This fund is intended to address future emergencies, temporary revenue shortfalls, technology enhancements and to provide stability during economic cycles. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 2,603,625 $ 2,746,514 $ 2,780,760 $ 3,382,160 $ — $ — 21.63 % Interest Revenue 42,889 81,691 65,000 107,000 — — 64.62 % Transfers In 100,000 — 267,000 — — — (100.00) % Total Resources $ 2,746,514 $ 2,828,205 $ 3,112,760 $ 3,489,160 $ — $ — 12.09 % Transfers Out $ — $ 47,445 $ 131,502 $ — $ — $ — (100.00) % Contingency — — 267,000 — — — (100.00) % Reserve — — 2,714,258 3,489,160 — — 28.55 % Total Requirements $ — $ 47,445 $ 3,112,760 $ 3,489,160 $ — $ — 12.09 % Budget Summary - Building Safety Program Reserve (Fund 301) Transfer of surplus building safety program funds from Community Development (Fund 295) to ensure long-term financial stability and ongoing operations. This fund is intended to address future emergencies, temporary revenue shortfalls, technology enhancements and provide stability during economic cycles. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 5,740,186 $ 6,510,204 $ 6,947,287 $ 6,574,657 $ — $ — (5.36) % Interest Revenue 98,545 203,386 232,000 237,000 — — 2.16 % Transfers In 671,472 233,698 — — — — — % Total Resources $ 6,510,204 $ 6,947,287 $ 7,179,287 $ 6,811,657 $ — $ — (5.12) % Transfers Out $ — $ — $ 622,630 $ 633,865 $ — $ — 1.80 % Reserve — — 6,556,657 6,177,792 — — (5.78) % Total Requirements $ — $ — $ 7,179,287 $ 6,811,657 $ — $ — (5.12) % 122 Budget Summary - Electrical Program Reserve (Fund 302) Transfer of surplus electrical program funds from Community Development (Fund 295) to ensure long-term financial stability and ongoing operations. This fund is intended to address future emergencies, temporary revenue shortfalls, technology enhancements and provide stability during economic cycles. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 910,115 $ 815,656 $ 790,025 $ 595,825 $ — $ — (24.58) % Interest Revenue 14,211 24,396 24,000 21,000 — — (12.50) % Total Resources $ 924,326 $ 840,052 $ 814,025 $ 616,825 $ — $ — (24.23) % Transfers Out $ 108,670 $ 50,027 $ 222,200 $ 194,626 $ — $ — (12.41) % Reserve — — 591,825 422,199 — — (28.66) % Total Requirements $ 108,670 $ 50,027 $ 814,025 $ 616,825 $ — $ — (24.23) % Budget Summary - Facilities Reserve (Fund 303) Transfer from Community Development (Fund 295) for future capital improvements for CDD’s facilities. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ — $ 177,408 $ 182,848 $ 189,547 $ — $ — 3.66 % Interest Revenue 1,735 5,440 3,000 7,000 — — 133.33 % Transfers In 200,000 — — — — — — % Total Resources $ 201,735 $ 182,848 $ 185,848 $ 196,547 $ — $ — 5.76 % Materials and Services $ 24,327 $ — $ — $ — $ — $ — — % Reserve — — 185,848 196,547 — — 5.76 % Total Requirements $ 24,327 $ — $ 185,848 $ 196,547 $ — $ — 5.76 % 123 This page intentionally left blank. 124 Provide and operate a premiere multi-purpose facility offering exceptional customer service and an environment of fun while maximizing the economic potential of the facilities, as well as the economic impact for Deschutes County. Department Director: Geoff Hinds Fair & Expo Center Summary Deschutes County Fair Summary : 541-548-2711 Total Budget $ 5,403,785 Total Budget $ 3,102,367 expomarketing@deschutes.org Budget Change 9.66 %Budget Change 5.70 % :www.deschutesfair.com Total Staff 17.50 FTE Total Staff 0.00 FTE Staff Change — Staff Change — Fair & Expo Center Resources Beginning Working Capital 7% Interfund Charges 1% Charges for Services 63% Other Non- Operational Revenue 4% Transfers In 25% Fair & Expo Center Requirements Personnel Services 37% Materials and Services 57% Debt Service 2% Contingency 4% Department Overview The Deschutes County Fair & Expo Center, located on a 320-acre site in Redmond, is the premier facility of its kind in the Northwest. The Fair & Expo Center is the venue for the annual Deschutes County Fair and the facility is used for more than 400 events annually with an emphasis on youth, agriculture, and community. The primary purpose of the Fair & Expo Center is to provide social, cultural, recreational, agricultural, commercial and educational opportunities for the residents of Deschutes County, and the surrounding region. Fair & Expo Center staff are responsible for maintaining 167,000 square feet of exhibit space, 120,000 square feet of covered livestock and equestrian arenas, 400 horse stalls, and a 105-space RV park complex as well as a two county parks. SUCCESSES & CHALLENGES Significant Accomplishments • Produced the 2024 Deschutes County Fair & Rodeo, with great success despite weather challenges including heat, and thunder/lightning storms. The Youth Livestock Auction raised the highest amount in Fair history; and FAIR & EXPO CENTER 125 the Saturday of the Fair had the highest attendance and admissions revenue in Fair history. Food & Beverage and Carnival revenues also grossed the highest amount in Fair history. • Played host to Fairwell Festival, bringing up to 50,000 visitors to the region over a 3-day span, and providing a significant economic impact. Also played host to the Cascade Equinox festival, BMW Motorcycle Owners Rally, Overland Expo and more national events, generating significant visitation and economic impact. • Continued to play an important role in emergency response as a training center for emergency response and incident command preparation. • Fair & Expo continues to serve as an offsite host facility option for the Deschutes County Circuit Court, allowing justice to be served within our community during Courthouse renovations. • Successful ongoing progress in upgrading facility items - including facility efficiency and continued upgrade of electrical and mechanical operating equipment campus-wide. Fiscal Issues • Fair & Expo continues to work toward development of a long-term capital repair and maintenance plan and funding models to remain the premier facility of its type in the Pacific Northwest. Operational Challenges • While still the premier facility of its type in the Northwest, the Fair & Expo complex is now 25 years old. An increase in repair and maintenance items is expected in order to keep the facility both first class and operational. • The Board of Directors of Fair & Expo established a Buildings & Grounds Subcommittee to focus on capital projects and a funding mechanism for these projects. Composed of a mixture of Deschutes County Fair & Expo team members, Board members, community partners, and facility users; this group is instrumental in the creation of short and long-term capital projects lists that will provide a safer, more comfortable facility for thousands of yearly visitors. • Repair or replacement of facility items that are reaching the end of their useful life, including walking paths and water delivery system stability. • The Board of Directors and Fair & Expo team continue to assess and improve capital assets and increase facility footprint to ensure reliable operational performance, in support of community and guest value. Organizational Chart 126 Budget Summary - Fair & Expo Center (Fund 615) FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 995,519 $ 547,764 $ 531,770 $ 403,000 $ — $ — (24.22) % Charges for Services 2,000,188 2,552,739 2,930,000 3,391,500 — — 15.75 % Interest Revenue 15,485 24,619 16,000 6,000 — — (62.50) % Other Non-Operational Revenue 245,035 265,734 260,000 220,000 — — (15.38) % Interfund Charges — — — 60,000 — — — % Transfers In 1,049,042 1,018,867 1,189,900 1,323,285 — — 11.21 % Total Resources $ 4,305,269 $ 4,409,723 $ 4,927,670 $ 5,403,785 $ — $ — 9.66 % Personnel Services $ 1,399,305 $ 1,580,598 $ 2,039,023 $ 2,018,500 $ — $ — (1.01) % Materials and Services 1,829,718 2,186,439 2,699,439 3,078,828 — — 14.05 % Debt Service 101,267 100,139 99,700 83,000 — — (16.75) % Transfers Out 427,215 10,777 10,777 10,777 — — — % Contingency — — 78,731 212,680 — — 170.14 % Total Requirements $ 3,757,506 $ 3,877,953 $ 4,927,670 $ 5,403,785 $ — $ — 9.66 % Budget Summary - Deschutes County Fair (Fund 616) FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 385,854 $ 521,447 $ 509,451 $ 371,000 $ — $ — (27.18) % State Government Payments 53,167 53,167 53,167 53,167 — — — % Charges for Services 1,832,512 1,920,966 1,809,500 2,060,450 — — 13.87 % Interest Revenue 13,169 25,831 23,000 18,000 — — (21.74) % Other Non-Operational Revenue 457,697 458,744 462,500 522,500 — — 12.97 % Transfers In 75,000 75,000 75,000 75,000 — — — % Sales of Equipment 3,245 1,899 2,500 2,250 — — (10.00) % Total Resources $ 2,820,644 $ 3,057,053 $ 2,935,118 $ 3,102,367 $ — $ — 5.70 % Personnel Services $ 185,165 $ 189,056 $ 229,798 $ 284,780 $ — $ — 23.93 % Materials and Services 1,882,326 2,249,042 2,442,103 2,449,125 — — 0.29 % Transfers Out 231,706 109,503 196,900 310,000 — — 57.44 % Contingency — — 66,317 58,462 — — (11.84) % Total Requirements $ 2,299,198 $ 2,547,602 $ 2,935,118 $ 3,102,367 $ — $ — 5.70 % 127 Budget Summary - Fair & Expo Center Capital Reserve (Fund 617) FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 1,809,440 $ 2,757,229 $ 3,179,332 $ 3,614,000 $ — $ — 13.67 % Charges for Services — 130,809 — — — — — % Interest Revenue 39,492 94,239 88,000 117,000 — — 32.95 % Interfund Grant 277,777 — — — — — — % Transfers In 1,113,829 662,984 592,396 448,946 — — (24.22) % Total Resources $ 3,240,538 $ 3,645,260 $ 3,859,728 $ 4,179,946 $ — $ — 8.30 % Materials and Services $ 100,309 $ 274,247 $ 475,000 $ 475,000 $ — $ — — % Capital Outlay 383,000 191,682 785,000 790,000 — — 0.64 % Reserve — — 2,599,728 2,914,946 — — 12.13 % Total Requirements $ 483,310 $ 465,928 $ 3,859,728 $ 4,179,946 $ — $ — 8.30 % Budget Summary - RV Park (Fund 618) FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 166,536 $ 166,640 $ 312,766 $ 199,000 $ — $ — (36.37) % Charges for Services 18,595 25,082 16,000 24,800 — — 55.00 % Interest Revenue 2,764 8,447 8,000 8,000 — — — % Other Non-Operational Revenue 558,468 501,363 465,000 461,000 — — (0.86) % Transfers In 180,000 180,000 180,000 180,000 — — — % Total Resources $ 926,363 $ 881,531 $ 981,766 $ 872,800 $ — $ — (11.10) % Personnel Services $ 82,265 $ 92,389 $ 159,210 $ 172,715 $ — $ — 8.48 % Materials and Services 192,620 202,217 344,054 355,503 — — 3.33 % Debt Service 223,272 222,596 223,600 56,100 — — (74.91) % Transfers Out 261,566 51,564 122,142 221,600 — — 81.43 % Contingency — — 132,760 66,882 — — (49.62) % Total Requirements $ 759,723 $ 568,765 $ 981,766 $ 872,800 $ — $ — (11.10) % Budget Summary - RV Park Reserve (Fund 619) A transfer of surplus funds from the RV Park (Fund 618) to build up the reserve for capital replacement or improvement projects. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 1,191,937 $ 1,469,559 $ 1,521,389 $ 1,530,000 $ — $ — 0.57 % Interest Revenue 21,589 45,518 45,000 58,000 — — 28.89 % Transfers In 261,566 51,564 122,142 221,600 — — 81.43 % Total Resources $ 1,475,091 $ 1,566,641 $ 1,688,531 $ 1,809,600 $ — $ — 7.17 % Materials and Services $ — $ 37,958 $ 100,000 $ 100,000 $ — $ — — % Capital Outlay 5,532 7,294 70,000 70,000 — — — % Reserve — — 1,518,531 1,639,600 — — 7.97 % Total Requirements $ 5,532 $ 45,252 $ 1,688,531 $ 1,809,600 $ — $ — 7.17 % 128 We strive to maintain the quality and improve the experience for all users of the Deschutes County transportation system. Department Director: Chris Doty Road Department Summary :541-388-6581 Total Budget $ 31,843,623 road@deschutes.org Budget Change (4.88) % :www.deschutes.org/road Total Staff 61.00 FTE Staff Change — Road Department Resources Beginning Working Capital 14% Federal Government Payments 9% State Government Payments 69% Local Government Grants 1% Interfund Charges 5% Other Categories 2% Road Department Requirements Personnel Services 33% Materials and Services 29% Transfers Out 30% Contingency 8% Department Overview The Road Department is responsible for the development, operation, and maintenance of the County road system, consisting of 900 miles of roadway, of which over 700 miles are paved. The Road Department’s services include routine road maintenance such as chip sealing and pothole patching, snow and ice control, roadside vegetation management, capital project development, fleet and equipment maintenance, traffic signing and striping, bridge maintenance, and emergency response to roadway hazards. The department is made up of the following divisions and programs: OPERATIONS DIVISION: Performs road maintenance duties and provides operational response to the network. ENGINEERING/SURVEY DIVISION: Delivers capital projects and contracted work. Responsible for traffic safety program and signage. The Deschutes County Surveyor’s Office is managed within the Engineering/Survey Division. FLEET/EQUIPMENT DIVISION: Provides heavy equipment maintenance and light fleet program administration for the County fleet, including procurement. The Department’s safety program is administered within the Fleet/Equipment Division. ROAD 129 ADMINISTRATIVE DIVISION: Budget, accounting, record keeping, customer service, and internal human resources functions are delivered within the Administrative Division. GEOGRAPHIC INFORMATION SYSTEM/INFORMATION TECHNOLOGY (GIS/IT) PROGRAM: The GIS/IT Program manages the Road Department’s network data and provides mapping and IT resources to the Department. This program is managed within the Department’s Administrative Division. VEGETATION MANAGEMENT PROGRAM: This program addresses vegetation management within the County road right-of-way via preventative and reactive measures and is managed within the Department’s Operations Division. This program also supports the County’s Noxious Weed District and provides vegetation management services to partner agencies in addition to the Road Department. SUCCESSES & CHALLENGES Significant Accomplishments • In FY 2025, the Road Department completed its prescribed pavement maintenance program necessary to sustain the pavement condition index (low 80s) at its existing level. The Road Department completed 71 miles of chip seal, 6.4 miles of contracted slurry seal and 10.9 miles of paving. Additional chip seal was performed for the cities of Redmond, La Pine and Sisters. • Significant capital projects completed or initiated in FY 2025 include completion of the Hunnell Road Project, completion of the Hamehook Bridge Replacement Project, completion of roundabout construction at Powell Butte Highway/Butler Market Road, Wilcox Bridge Replacement Project, Hamby Road School Zone Improvements and other small safety projects. Additionally a new sand shed is under construction at the Department’s Negus site and an electrical upgrade project is underway at the Department’s Main Campus. • Significant overlay projects in FY 2025 included the Old Bend-Redmond Highway (Phase 2), Deschutes Market and Tumalo Road, Powell Butte Highway (McGrath to US 20) and other segments. • In FY 2025, the Road Department initiated project development (design/engineering and/or right-of-way acquisition) for the Lower Bridge Way/43rd Street intersection project, Tumalo Road overlay/widening project, S Century Drive improvements at Venture Lane, Spring River Road, and Huntington Road. Fiscal Issues • In 2024 the final phase-in of State Highway Fund adjustment outlined in HB2017 (2017 legislative session) was implemented. The phased 10-cent per gallon fuel tax adjustment represented a 33% increase to the fuel tax rate in 2017, however inflation has completely eroded the purchasing power of the funding adjustment within that timeframe as construction costs have risen by approximately 44% in the corresponding seven year period. State and local governments are hopeful for a new legislative funding package in the 2025 Legislative Session to fund maintenance, operations, and capital investment in the transportation system. • The Road Department has historically relied upon several federal programs to fund operations and maintenance; the Payment in Lieu of Taxes (PILT) and Secure Rural Schools (SRS) programs. At the time of budget publication neither program has been federally reauthorized for FY 2026. If SRS is not reauthorized, the Road Department will fall back to the historic federal timber receipt payment allocation per USFS 1908 Act legislation. The FY 2026 Budget estimates approximately $425,000 in timber payment revenue, which is $244,000 less than the most recent SRS allocation. PILT revenue, of approximately $2.4 million, has been 130 optimistically budgeted for FY 2026. If unrealized, the Department will need to reduce the 325 fund transfer to the 465 fund (Capital Projects) and adjust capital project delivery in future budget cycles. • In 2024 the Board approved an update to the County’s Transportation System Plan which includes a 20-year Capital Improvement Plan (CIP) for county projects and partnership investments in the County’s transportation system. The CIP project investment approaches $190 million over the ensuing 20-year period. This investment will include annual allocations from the Road Fund as well as aggressive pursuit of state and federal grant funding for eligible projects. The federal government has suspended several grant programs which may impact planned projects. • The FY 2026 Road Department budget has been prioritized to reflect the requisite investment to maintain and sustain the existing pavement system asset (approximate $675 million replacement value). The total budget investment of $9.2 million is projected to sustain the Pavement Condition Index (low 80s). Operational Challenges • The most significant operational challenge continues to be delivery of the Capital Improvement Plan with $12.4 million of planned expenditures (construction and project development) in FY 2026 to be delivered by the Road Department, in addition to $6.5 million in contracted pavement preservation and overlay projects. Estimated project expenditures are provided in detail in the Capital Improvement Program (Fund 465) section of the budget. • With few local transportation funding tools and revenue sources available to counties, the Road Department’s dependency upon infrequent legislative adjustments to the State Highway Fund continues to be a primary operational challenge. If no Transportation Funding Package emerges from the 2025 Legislative Session, the Road Department will need to significantly adjust the pace of the Capital Improvement Plan in future budget cycles. • In FY 2026 the Road Department has budgeted for a contracted slurry seal on 15+ miles of County roads (local, residential streets). Slurry Seal is an emulsified asphalt seal coat with fine aggregate and mineral filler that is functionally in between a parking lot seal coat and a typical chip seal. A slurry seal program will supplement the chip seal program and provide a high quality pavement preservation treatment for local, low volume roads. The slurry seal program supplements the department’s self-performed chip seal program and contracted pavement overlay maintenance investment. • The Road Department will not be proposing the addition of any full time employees in the FY 2026 budget. Backfilling open positions with qualified candidates continues to remain a concerning operational issue moving forward. 131 Organizational Chart Budget Summary - Road (Fund 325) FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 7,806,356 $ 7,351,679 $ 5,997,546 $ 4,420,593 $ — $ — (26.29) % Federal Government Payments 2,352,563 2,867,421 2,928,447 2,899,250 — — (1.00) % State Government Payments 20,583,619 21,099,991 21,484,773 21,908,000 — — 1.97 % Local Government Grants 969,028 961,664 988,063 180,000 — — (81.78) % Charges for Services 58,751 67,231 57,860 57,860 — — — % Fines and Fees 9,219 8,347 7,000 4,000 — — (42.86) % Interest Revenue 106,454 200,646 158,000 299,000 — — 89.24 % Other Non-Operational Revenue 1,339 1,163 1,272 1,304 — — 2.52 % Interfund Charges 1,232,001 1,574,821 1,368,191 1,642,616 — — 20.06 % Sales of Equipment 385,036 370,308 486,300 431,000 — — (11.37) % Total Resources $ 33,504,366 $ 34,503,273 $ 33,477,452 $ 31,843,623 $ — $ — (4.88) % Personnel Services $ 7,346,958 $ 8,507,587 $ 9,556,843 $ 10,434,868 $ — $ — 9.19 % Materials and Services 6,385,588 7,244,549 9,992,969 9,278,474 — — (7.15) % Capital Outlay 90,004 53,591 — — — — — % Transfers Out 12,330,136 12,700,000 10,720,695 9,690,281 — — (9.61) % Contingency — — 3,206,945 2,440,000 — — (23.92) % Total Requirements $ 26,152,686 $ 28,505,727 $ 33,477,452 $ 31,843,623 $ — $ — (4.88) % 132 Budget Summary - County Surveyor (Fund 328) The County Surveyor’s Office is responsible for making survey measurements, reviewing subdivision and partition plats, and for filing survey documents. Detailed expenditures for the Surveyor’s Office are accounted for in the Road Department. Resources accumulated in the Surveyor Fund are used to reimburse the Road Department for the actual costs of services. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 315,970 $ 255,893 $ 193,098 $ 287,137 $ — $ — 48.70 % Licenses and Permits 137,762 169,929 202,736 323,778 — — 59.70 % Charges for Services 46,899 47,015 39,070 30,353 — — (22.31) % Interest Revenue 6,861 11,813 9,000 11,000 — — 22.22 % Total Resources $ 507,492 $ 484,651 $ 443,904 $ 652,268 $ — $ — 46.94 % Materials and Services $ 251,599 $ 291,553 $ 292,343 $ 341,467 $ — $ — 16.80 % Contingency — — 151,561 310,801 — — 105.07 % Total Requirements $ 251,599 $ 291,553 $ 443,904 $ 652,268 $ — $ — 46.94 % Budget Summary - Public Land Corner Preservation (Fund 329) Public land corners are the monuments used as the basis for all land surveys performed in the County. Public land corner preservation work is performed by the Surveyor’s Office, which is an activity of the Road Department (Fund 325). Funds accumulated in the Public Land Corner Preservation Fund are used to reimburse the Road Department for corner preservation services. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 1,430,681 $ 1,360,446 $ 1,221,830 $ 994,825 $ — $ — (18.58) % Charges for Services 297,265 272,755 241,677 248,159 — — 2.68 % Interest Revenue 25,819 46,130 45,000 48,000 — — 6.67 % Total Resources $ 1,753,764 $ 1,679,330 $ 1,508,507 $ 1,290,984 $ — $ — (14.42) % Materials and Services $ 393,318 $ 457,500 $ 411,248 $ 601,549 $ — $ — 46.27 % Contingency — — 1,097,259 689,435 — — (37.17) % Total Requirements $ 393,318 $ 457,500 $ 1,508,507 $ 1,290,984 $ — $ — (14.42) % 133 Budget Summary - Road Building and Equipment (Fund 330) The Road Department periodically upgrades its facilities and replaces and updates the specialized equipment used to maintain the County’s road system. The department’s funding and acquisition of capital items related to fleet, equipment, building and grounds are reported in this fund. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 5,618,633 $ 6,103,282 $ 6,858,587 $ 5,436,784 $ — $ — (20.73) % Interest Revenue 116,584 249,305 200,000 258,000 — — 29.00 % Transfers In 2,551,415 2,700,000 2,089,362 1,750,000 — — (16.24) % Total Resources $ 8,286,632 $ 9,052,587 $ 9,147,949 $ 7,444,784 $ — $ — (18.62) % Materials and Services $ 108,469 $ 468,209 $ 374,185 $ 168,001 $ — $ — (55.10) % Capital Outlay 2,074,881 1,725,791 3,938,871 3,069,086 — — (22.08) % Contingency — — 4,834,893 4,207,697 — — (12.97) % Total Requirements $ 2,183,350 $ 2,194,000 $ 9,147,949 $ 7,444,784 $ — $ — (18.62) % Budget Summary - Countywide Transportation SDC Improvement Fee (Fund 336) The Transportation System Development Charge (SDC) is a one-time fee imposed on new development in unincorporated Deschutes County that is collected at the time a certificate of occupancy is issued. The amount of the fee is based on the volume of trips generated by the particular usage and is intended to recover a fair share of the costs of transportation facilities that provide capacity to serve growth. Expenditures provide for capital improvements that increase capacity of the transportation system. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 4,269,060 $ 3,164,143 $ 2,112,974 $ 3,256,497 $ — $ — 54.12 % Licenses and Permits 1,271,391 1,323,731 1,500,000 1,300,000 — — (13.33) % Interest Revenue 81,605 117,831 122,000 98,526 — — (19.24) % Other Non-Operational Revenue 2,028 7,270 4,000 2,315 — — (42.13) % Total Resources $ 5,624,084 $ 4,612,974 $ 3,738,974 $ 4,657,338 $ — $ — 24.56 % Transfers Out $ 2,459,941 $ 2,500,000 $ 2,000,000 $ 1,699,056 $ — $ — (15.05) % Contingency — — 1,738,974 2,958,282 — — 70.12 % Total Requirements $ 2,459,941 $ 2,500,000 $ 3,738,974 $ 4,657,338 $ — $ — 24.56 % 134 Budget Summary - Transportation Capital Improvement Program (Fund 465) The purpose of Transportation Capital Improvement Program Fund is to isolate significant capital project expenditures from the Road Department’s operating fund such that projects and associated funding can be developed over longer periods of time. Significant capital project expenditures within the Road Department include Capital Improvement Plan (CIP) projects as derived from the County’s long-term (20-year) and near-term (5-year) CIP which is reviewed and approved annually by the Board of County Commissioners. Additional projects within Fund 465 include major maintenance and other special projects necessitated by system need, including pavement preservation (contracted asphalt overlay projects). FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 27,223,832 $ 23,347,907 $ 15,675,284 $ 15,387,122 $ — $ — (1.84) % State Government Payments 127,458 2,342,101 881,339 884,712 — — 0.38 % Charges for Services 317,508 28,774 — — — — — % Interest Revenue 337,583 580,958 476,000 500,000 — — 5.04 % Transfers In 12,238,662 12,500,000 10,631,333 9,600,781 — — (9.69) % Total Resources $ 40,245,043 $ 38,799,740 $ 27,663,956 $ 26,372,615 $ — $ — (4.67) % Materials and Services $ 127,640 $ 132,770 $ 134,492 $ 111,704 $ — $ — (16.94) % Capital Outlay 16,769,496 22,991,686 16,189,012 18,910,997 — — 16.81 % Contingency — — 11,340,452 7,349,914 — — (35.19) % Total Requirements $ 16,897,136 $ 23,124,456 $ 27,663,956 $ 26,372,615 $ — $ — (4.67) % Budget Summary - Vehicle Maintenance and Replacement (Fund 680) The County maintains this reserve fund for the accumulation of resources for the replacement and maintenance of County-owned fleet vehicles. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 2,167,986 $ 2,220,250 $ 2,611,311 $ 2,472,475 $ — $ — (5.32) % Interest Revenue 37,292 75,321 71,000 91,000 — — 28.17 % Interfund Charges — 5,861 — — — — — % Transfers In 664,098 759,582 708,699 772,262 — — 8.97 % Sales of Equipment 27,656 62,227 25,000 40,000 — — 60.00 % Total Resources $ 2,897,031 $ 3,123,240 $ 3,416,010 $ 3,375,737 $ — $ — (1.18) % Materials and Services $ 207,791 $ 230,150 $ 248,500 $ 270,500 $ — $ — 8.85 % Capital Outlay 468,990 281,780 750,000 775,000 — — 3.33 % Contingency — — 2,417,510 2,330,237 — — (3.61) % Total Requirements $ 676,781 $ 511,930 $ 3,416,010 $ 3,375,737 $ — $ — (1.18) % 135 Budget Summary - Special Transportation (Fund 150) State and federal grants for public transit services. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 26,850 $ 31,169 $ 5,931,507 $ 3,656,177 $ — $ — (38.36) % Federal Government Payments 48,165 50,572 53,100 47,171 — — (11.17) % State Government Payments 448,231 7,472,772 5,531,493 6,292,241 — — 13.75 % Interest Revenue 2,317 219,637 279,000 197,000 — — (29.39) % Transfers In — 4,954,919 — — — — — % Total Resources $ 525,563 $ 12,729,068 $ 11,795,100 $ 10,192,589 $ — $ — (13.59) % Materials and Services $ 494,395 $ 6,797,561 $ 11,795,100 $ 10,192,589 $ — $ — (13.59) % Total Requirements $ 494,395 $ 6,797,561 $ 11,795,100 $ 10,192,589 $ — $ — (13.59) % Budget Summary - Statewide Transportation Improvement (Fund 151) Special Transportation and Statewide Transportation Improvement was combined into one program by ODOT beginning on 7/1/2023. The balance in Fund 151 was transferred to Fund 150 and closed in FY 2024. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 6,546,828 $ 4,954,919 $ — $ — $ — $ — — % State Government Payments 1,870,942 — — — — — — % Interest Revenue 113,843 — — — — — — % Total Resources $ 8,531,613 $ 4,954,919 $ — $ — $ — $ — — % Materials and Services $ 3,576,695 $ — $ — $ — $ — $ — — % Transfers Out — 4,954,919 — — — — — % Total Requirements $ 3,576,695 $ 4,954,919 $ — $ — $ — $ — — % Budget Summary - Deschutes County Road Agency Fund (Fund 715) The purpose of this fund is to receive and distribute U.S. Forest Service Secure Rural Schools (SRS) funds for road construction in Deschutes County. In FY 2026, these resources and requirements are budgeted in fund 325. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Federal Government Payments $ 695,036 $ 652,984 $ 672,162 $ — $ — $ — (100.00) % Total Resources $ 695,036 $ 652,984 $ 672,162 $ — $ — $ — (100.00) % Materials and Services $ 695,036 $ 652,984 $ 672,162 $ — $ — $ — (100.00) % Total Requirements $ 695,036 $ 652,984 $ 672,162 $ — $ — $ — (100.00) % 136 Provide leadership, technical expertise and assistance to protect and enhance natural resources while reducing risks to life and property. County Forester: Kevin Moriarty Natural Resources Summary :541-322-7117 Total Budget $ 2,794,995 :www.deschutes.org/forester Budget Change (14.14) % Total Staff 3.00 FTE Staff Change — Natural Resources Resources Beginning Working Capital 63% Federal Government Payments 29% Other Categories 8% Natural Resources Requirements Personnel Services 18% Materials and Services 24% Contingency 8% Reserve 50% Department Overview The Natural Resources Department assists communities in becoming more adapted to wildfire. Services include reducing hazardous wildland fuels in and around developed areas, providing fire preparedness education through Project Wildfire and encouraging resident participation in the FireFree, Firewise and Ready, Set, Go programs. The Natural Resources Department works cooperatively with local, state and federal partners on wildfire resiliency programs including the Newberry Regional Partnership, the Deschutes Collaborative Forest Project and the Central Oregon Shared Stewardship Alliance. The Natural Resource Department also provides public education, technical and financial assistance related to noxious weed control and eradication. SUCCESSES & CHALLENGES Significant Accomplishments • The FireFree Program is a continued success in Central Oregon with both spring and fall FireFree events coordinated through Project Wildfire. Last Spring, Fire Free produced 29,179 cubic yards of defensible space material. • Firewise USA communities in Deschutes County now total 78, and many other communities are likely to be recognized in 2025 and 2026. NATURAL RESOURCES 137 Fiscal Issues • Utilizing a combination of PILT and Title III revenue sources for department operations. • Work with partners, including the US Forest Service, Natural Resources Conservation Service, and the Oregon Department of Forestry, to implement the Buttes to Basin Joint Chiefs Landscape Restoration Project. • Continue monitoring funding opportunities arising from the passage of SB 762. Operational Challenges • Expanding resident participation in FireFree and Firewise communities in cooperation with Project Wildfire partners. • Completing fuel reduction projects in high priority areas as identified in the Community Wildfire Protection Plans. • Providing technical and financial assistance to landowners with high priority noxious weeds. • Working with other public land managers through multiple efforts to improve resilient landscapes throughout the County, including the development of new initiatives. • Implementing new statewide policy with local government requirements and opportunities that result from SB 762. Organizational Chart 138 Budget Summary - Natural Resources (Fund 326) FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 1,420,503 $ 1,505,373 $ 1,763,096 $ 1,761,417 $ — $ — (0.10) % Federal Government Payments 707,198 911,337 1,238,940 805,613 — — (34.98) % Local Government Grants — 213,935 39,000 39,000 — — — % Interest Revenue 25,776 64,200 59,000 84,000 — — 42.37 % Interfund Charges 20,490 60,000 60,000 21,215 — — (64.64) % Interfund Grant 100,871 45,180 50,000 — — — (100.00) % Transfers In 35,000 54,549 45,250 83,750 — — 85.08 % Total Resources $ 2,309,837 $ 2,854,575 $ 3,255,286 $ 2,794,995 $ — $ — (14.14) % Personnel Services $ 226,091 $ 304,028 $ 441,489 $ 493,584 $ — $ — 11.80 % Materials and Services 570,164 779,490 1,304,549 681,394 — — (47.77) % Capital Outlay — — — — — — — % Transfers Out 8,210 7,960 7,560 7,160 — — (5.29) % Contingency — — 1,501,688 213,966 — — (85.75) % Reserve — — — 1,398,891 — — — % Total Requirements $ 804,464 $ 1,091,479 $ 3,255,286 $ 2,794,995 $ — $ — (14.14) % Budget Summary - Federal Forest Title III (Fund 327) Activities funded under Title III of the Secure Rural Schools Act include: Community Wildfire Protection Plans, Firewise Community planning, including fire prevention and education, and Search and Rescue operations on National Forest lands. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 109,366 $ 109,123 $ 65,430 $ 39,430 $ — $ — (39.74) % Federal Government Payments 78,157 72,554 90,000 — — — (100.00) % Interest Revenue 2,090 3,753 4,000 3,000 — — (25.00) % Total Resources $ 189,613 $ 185,430 $ 159,430 $ 42,430 $ — $ — (73.39) % Materials and Services $ 80,490 $ 120,000 $ 120,000 $ 42,430 $ — $ — (64.64) % Contingency — — 39,430 — — — (100.00) % Total Requirements $ 80,490 $ 120,000 $ 159,430 $ 42,430 $ — $ — (73.39) % 139 This page intentionally left blank. 140 Provide environmentally sound and cost-effective solid waste management services that are in compliance with all laws and regulations to the residents of Deschutes County. Department Director: Tim Brownell Solid Waste Summary :541-317-3163 Total Budget $ 25,640,402 solidwaste@deschutes.org Budget Change 7.70 % :www.deschutes.org/solidwaste Total Staff 48.00 FTE Staff Change 4.00 Solid Waste Resources Beginning Working Capital 13% State Government Payments 1% Charges for Services 85%Interest Revenue 1% Solid Waste Requirements Personnel Services 26% Materials and Services 37% Debt Service 9%Transfers Out 18% Other Categories 10% Department Overview The Department of Solid Waste manages the solid waste system in Deschutes County. The department’s primary function is to manage the total system for efficiency, cost control, and conformance to regulatory requirements. Solid Waste’s programs include: LANDFILL OPERATIONS: Knott Landfill in Bend provides disposal for all solid waste generated in the County. The Landfill is expected to reach capacity in Fiscal Year 2030-31. TRANSFER OPERATIONS: Waste is received from generators at a series of transfer stations located at Knott Landfill and near the communities of Redmond, Sisters, La Pine, and Alfalfa. Waste is transported from the transfer stations to Knott Landfill in Bend for disposal. FRANCHISED COLLECTIONS: Collection of waste and recyclables from unincorporated Deschutes County is performed by private companies that are regulated under the County’s franchise ordinance. RECYCLING SERVICES: Recyclables are collected curbside in cities and densely populated areas of the County by the franchised collectors. Residents may also deposit recyclables at the transfer stations and recycling depots. State law dictates required recycling efforts. SOLID WASTE 141 SYSTEM FINANCING AND ADMINISTRATION: The Solid Waste Department conducts long-range planning, system financing through tip fees, regulation of franchised collection, and ensures compliance with facility permit requirements and all state and federal regulations associated with solid waste management. SUCCESSES & CHALLENGES Significant Accomplishments • Transitioned the hazardous waste disposal program to in-house operations, expanding opportunities for the public throughout the County. • Conducted an RFP process and selected a consultant to assist the department in the development of potential new composting and material recovery facilities. • Completed a solar feasibility study for potential application at Knott Landfill after closure. • Negotiated new franchise agreements with the County's franchise haulers and developed Intergovernmental Agreements (IGAs) with local jurisdictions interested in County administration of services. Fiscal Issues • As we plan for the closure of Knott Landfill, we’ve identified $50 to $70 million in capital needs, including upgrades to transfer stations as well as siting and constructing a new landfill. The Department is exploring a variety of options (including tip fee increases and the use of debt) to meet expected capital needs. • Integrate the diversion infrastructure plan with the long-term facility and capital needs assessment. The Department will be exploring third party partnerships for the development of $50 million in facilities to meet the 45% diversion goal established by the State and the County’s Solid Waste Management Plan. • Pay close attention to tip fees and potential recessionary impacts on the overall quantities in the waste stream and cost escalation. • The Department will construct a new flare meeting State’s new Title V requirements for Knott Landfill. Operational Challenges • Integrate the Waste Characterization Study findings to identify possible areas for increased diversion of construction and demolition, recyclables, and compostable materials from the landfill. • Develop a diversion infrastructure and operation plan to meet State goals and solid waste management plan recommendations. • The new renewable natural gas (RNG) facility will require changes to facility permitting, operations and monitoring programs. • Continue efforts in identifying a new solid waste management facility (landfill) site. • Prepare and submit a post closure design to Oregon Department of Environmental Quality. 142 Organizational Chart Budget Summary - Solid Waste (Fund 610) FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 3,066,662 $ 2,743,514 $ 4,038,781 $ 3,441,901 $ — $ — (14.78) % State Government Payments — — — 250,000 — — — % Charges for Services 13,839,098 17,556,830 19,695,000 21,772,500 — — 10.55 % Fines and Fees 30 — — — — — — % Interest Revenue 43,342 147,126 62,000 168,000 — — 170.97 % Other Non-Operational Revenue 1 1 1 1 — — — % Sales of Equipment 17,403 29,269 12,000 8,000 — — (33.33) % Total Resources $ 16,966,536 $ 20,476,739 $ 23,807,782 $ 25,640,402 $ — $ — 7.70 % Personnel Services $ 3,139,678 $ 3,967,708 $ 5,739,145 $ 6,742,398 $ — $ — 17.48 % Materials and Services 5,716,762 7,307,004 8,994,999 9,460,502 — — 5.18 % Debt Service 1,731,017 2,302,520 2,305,600 2,301,800 — — (0.16) % Capital Outlay 181,603 246,763 282,000 477,000 — — 69.15 % Transfers Out 3,453,962 2,613,962 4,564,141 4,673,934 — — 2.41 % Contingency — — 1,921,897 1,984,768 — — 3.27 % Total Requirements $ 14,223,023 $ 16,437,958 $ 23,807,782 $ 25,640,402 $ — $ — 7.70 % 143 Budget Summary - Landfill Closure (Fund 611) Closure of landfill cell and monitoring of maintenance of closed landfills. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 5,944,645 $ 6,796,747 $ 7,757,709 $ 8,935,879 $ — $ — 15.19 % Interest Revenue 103,148 217,626 248,000 317,000 — — 27.82 % Transfers In 750,000 750,000 900,000 1,000,000 — — 11.11 % Total Resources $ 6,797,793 $ 7,764,373 $ 8,905,709 $ 10,252,879 $ — $ — 15.13 % Materials and Services $ 1,046 $ 6,665 $ 549,500 $ 549,500 $ — $ — — % Contingency — — 8,356,209 9,703,379 — — 16.12 % Total Requirements $ 1,046 $ 6,665 $ 8,905,709 $ 10,252,879 $ — $ — 15.13 % Budget Summary - Landfill Post-Closure (Fund 612) Funds reserved specifically for monitoring and maintenance of Knott Landfill after it is closed. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 1,408,013 $ 1,531,684 $ 1,932,994 $ 2,357,205 $ — $ — 21.95 % Interest Revenue 23,670 51,311 62,000 83,000 — — 33.87 % Transfers In 100,000 350,000 350,000 500,000 — — 42.86 % Total Resources $ 1,531,684 $ 1,932,994 $ 2,344,994 $ 2,940,205 $ — $ — 25.38 % Materials and Services $ — $ — $ 1,000 $ 1,000 $ — $ — — % Reserve — — 2,343,994 2,939,205 — — 25.39 % Total Requirements $ — $ — $ 2,344,994 $ 2,940,205 $ — $ — 25.38 % Budget Summary - Capital Projects (Fund 613) Funds reserved for large capital expenditures, primarily landfill cell construction and other facility infrastructure needs. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 7,722,101 $ 19,425,645 $ 5,680,025 $ 7,435,985 $ — $ — 30.91 % Interest Revenue 380,805 394,787 148,000 194,000 — — 31.08 % Long Term Liability 21,411,848 — — — — — — % Transfers In 1,840,000 750,000 2,300,000 2,150,000 — — (6.52) % Sales of Equipment — — 60,000 — — — (100.00) % Total Resources $ 31,354,754 $ 20,570,431 $ 8,188,025 $ 9,779,985 $ — $ — 19.44 % Materials and Services $ 490,148 $ 517,920 $ 210,296 $ 128,680 $ — $ — (38.81) % Capital Outlay 11,438,961 14,372,486 4,170,000 2,530,000 — — (39.33) % Contingency — — 3,807,729 7,121,305 — — 87.02 % Total Requirements $ 11,929,109 $ 14,890,406 $ 8,188,025 $ 9,779,985 $ — $ — 19.44 % 144 Budget Summary - Equipment Reserve (Fund 614) Funds reserved for large capital operating equipment. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 592,813 $ 866,600 $ 1,074,896 $ 1,583,982 $ — $ — 47.36 % Interest Revenue 11,581 24,968 41,000 40,000 — — (2.44) % Transfers In 750,000 750,000 1,000,000 1,000,000 — — — % Total Resources $ 1,354,394 $ 1,641,568 $ 2,115,896 $ 2,623,982 $ — $ — 24.01 % Materials and Services $ 25,162 $ 21,597 $ 32,389 $ 42,433 $ — $ — 31.01 % Capital Outlay 462,632 545,075 700,000 1,695,000 — — 142.14 % Contingency — — 1,383,507 886,549 — — (35.92) % Total Requirements $ 487,794 $ 566,672 $ 2,115,896 $ 2,623,982 $ — $ — 24.01 % 145 This page intentionally left blank. 146 To promote and protect the health and safety of our community. Department Director: Janice Garceau Health Services Summary :541-322-7400 (Public Health) Total Budget $ 93,378,968 :541-322-7500 (Behavioral Health)Budget Change (0.57) % healthservices@deschutes.org Total Staff 417.63 FTE Staff Change (6.67) Health Services Resources Beginning Working Capital 11% Federal Government Payments 1% State Government Payments 67% Transfers In 21% Health Services Requirements Personnel Services 73% Materials and Services 18% Transfers Out 1% Contingency 8% Department Overview Deschutes County Health Services (DCHS) provides required safety net public health and behavioral health programs and services that benefit residents county-wide. The department includes more than 400 employees across twelve sites, working in a diverse range of programs within the Director’s Office and three service areas: Public Health, Behavioral Health, and Administrative Services. PUBLIC HEALTH SERVICE AREA: Works to keep the community healthy and safe by striving to improve and protect the health of people in Deschutes County. This work includes communicable disease prevention, surveillance, and control; food and consumer safety; assuring clean and safe drinking water; ensuring access to essential health services; providing education about healthy lifestyles; implementing strategies to reduce and prevent high-risk behaviors among youth; and responding to pandemics and emerging threats, outbreaks, and other health events. Public Health provides these services through the following sections: • Clinical and Family Services: Family-focused programs including family-child home visiting nurses, perinatal care coordination, and Women, Infants and Children (WIC). Services include comprehensive maternal and infant developmental screenings, breastfeeding support, resource navigation and referrals, parent nutrition education and counseling. HEALTH SERVICES 147 • Communicable Disease Prevention and Management: Investigates, prevents, and controls communicable diseases and outbreaks that pose a threat to the public. Includes epidemiology services that monitor, analyze, and report on disease and outbreaks and emerging threats as well as the Immunization Program, which serves all children and uninsured adults. • Preparedness, Engagement and Environmental Health: Prepares for and responds to public emergencies and threats impacting the health of the public. Provides risk communication, outreach, and engagement to the public and underserved communities most affected by public health emergencies. Conducts licensure and regulatory inspections of local food, pool, and lodging facilities to protect the public from illness and death. Provides regulatory oversight and surveys on Public Water systems, as well as non-regulatory consultations on environmental hazards such as mold, blue-green algae, and indoor air quality. • Prevention and Health Promotion: Works with community to assess needs, gaps, and strengths in order to prioritize and create conditions that equitably improve health and well-being for all. Enhances adolescents’ knowledge and skills to develop protective factors, foster healthy relationship building, and support positive health outcomes into adulthood. • Public Health Administration: Provides leadership, management, and oversight for local public health programs and services. Works to diversify and leverage resources to meet public health needs and assure the effective and efficient use of resources. Also responsible for coordination of the Public Health Advisory Board, Ambulance Service Area, and Public Health Modernization. BEHAVIORAL HEALTH SERVICE AREA: Behavioral Health programs and services help improve outcomes for Deschutes County residents with serious mental health and/or substance use disorders, and intellectual and/or developmental disabilities. Priority populations for behavioral health services include Oregon Health Plan (OHP) members, the uninsured, and persons in crisis. These services also coordinate with integrated primary care providers to promote health and recovery and can prevent more costly care and interventions. Services include: • Crisis and Stabilization Services: Provides 24/7 rapid response and stabilization to individuals experiencing mental health crises and at risk for hospitalization. • Forensic and Acute Services: Serves forensically-involved individuals experiencing a serious and persistent mental illness as well as individuals in residential settings, including managing the Exceptional Needs Care Coordination (ENCC) services. • Access & Integration Services: Conducts behavioral health screening, assessment, and referral services that connect individuals seeking mental health or substance use disorder services with appropriate treatment resources, as well as oversees integration projects, such as coordination of physical healthcare and psychiatry into core services. • Intensive Adult Services: Serves adults with serious and persistent mental illness, including outpatient and community-based services, primary care integration, and specialty services, such as homeless outreach, harm reduction, rental assistance, and supported employment. • Comprehensive Care for Youth and Families: Provides programs that work with children, families and young adults struggling with serious mental illness and/or substance use disorders. • Intellectual and/or Developmental Disabilities (I/DD): Provides support for this population to live as independently as possible in the least restrictive environment. Services facilitate greater access to social interaction, community engagement, and employment opportunities. 148 • Outpatient Complex Care: Provides services to adults, children, and families struggling with mental health and substance use disorders in community-based hub locations integrated with primary care. Mediation services for separating and divorcing parents of minors is also provided. • Behavioral Health Administration and Front Office: Provides leadership and support for Behavioral Health programs and administrative functions. DIRECTOR’S OFFICE AND ADMINISTRATIVE SERVICES: Oversees programs and activities with broad public, community partner, inter-agency and cross-jurisdictional impact and involvement. Ensures DCHS has the facilities, resources, and support necessary to provide the highest quality of service to clients, customers, and the community through planning, consultation, implementation, analysis, and review. • Operations: Provides electronic health record, technical coordination, billing and credentialing, front office, and infrastructure support such as fleet and facilities management and safety. • Business Intelligence: Provides direction, support, and analytics related to departmental fiscal and operational needs, including fiscal and grant management, contracted services, project management, and strategic planning. • Compliance and Quality Assurance: Provides auditing and oversight of department work to assure ethical conduct and compliance with local, state, federal, and professional standards and regulations; including incidents, policies and procedures, privacy, language access, documentation training, chart audits, equity, and department HR support. SUCCESSES AND CHALLENGES Significant Accomplishments • The Public Health Emergency & Preparedness (PHEP) team continues to maintain and engage over 150 members in the Deschutes County Medical Reserve Corps (DCMRC), focusing on Emergency Support Functions (ESF)-6 and ESF-8, including medical support for mass sheltering. Volunteers contributed nearly 800 hours to community support through training, exercises, and blue-sky activities. This past year, PHEP played a key role in the West Bend Prescribed Fire pilot project, leading public health education, outreach, and communication efforts before and during the burn and contributing to after-action reviews. In response to wildfires like the Darlene and Little Lava Fires, PHEP provided sheltering support with the Red Cross and assisted in contacting evacuees with access and functional needs to ensure safe evacuation. The team also coordinated responses to prolonged smoke, heat, and winter storms by issuing twelve Health Alert Network releases, distributing 500 summer health and safety kits to 24 partners and supporting cleaner air spaces, cooling centers, and warming shelters. After-action reviews helped strengthen future response efforts. • Public Health’s Healthy Schools program is now in all 14 Bend-La Pine middle and high schools, with an estimated population of just over 9,600 students. The 2023-24 school year was Healthy Schools’ third year of operation, after launching in Fall of 2021. Each of these schools has a County Public Health Specialist (PHS) integrated as part of their school’s leadership team, providing skilled public health services to address current and emerging public health threats (like vaping and the youth mental health crisis). Achievements since November 2021 include: ▪ Over the three years since Healthy Schools began, there has been a significant decrease in behavioral health Emergency Department and Stabilization Center visits for ages 11-17 living in zip codes with Healthy Schools, and not in zip codes without. 149 ▪ Most school sites (12 of 14, up from 1 before Healthy Schools) now have a Sources of Strength Peer Leader program, with 304 students trained to support their peers. Sources is a suicide and substance misuse prevention program. ▪ 100 percent of middle and high school Health teachers are using at least 2 effective, skills-based prevention education programs, and 100% are covering important prevention topics, including suicide and child sexual abuse prevention. ▪ 60 percent of Care Solace referrals result in behavioral health care appointments, which is an increase of 8 percent. ▪ 100% of middle school families were offered an internet safety workshop for parents of students in grades 4-10, which increased knowledge/skills and intention to use internet safety practices with their student at home. ▪ The amount of family newsletters with prevention and health promotion messaging doubled in both district and school newsletters. • A formal evaluation of the impact of Healthy Schools will be published in Fall 2025 to answer whether there has been a statistically significant decrease in the indicators of targeted student health outcomes. Behavioral Health and Public Health coordinated closely on responding to the overdose and emerging Fentanyl crisis. Health Services teams from both service areas continue to rapidly organize intensive surveillance, prevention, and response efforts intended to reduce the number of lives lost to overdose. The results have been significant, including implementation of real-time overdose surveillance through wastewater testing, partnership with Medical Examiner’s Office, and Harm Reduction Program data tracking; completion of the Friends For Life public awareness messaging and campaign launch in January, Friends for Life Deschutes | Reverse opioid overdose with naloxone; completion of 9 trainings in administration of Narcan for overdose recovery and distribution of 5,210 doses of Narcan to agencies and individuals, and continuation of Overdose Surveillance, Response, and Communication monthly Health Intelligence Briefing created to increase awareness in the community. As a result, Deschutes County continues to have a lower rate of increase of overdose fatalities compared to the state and many of our neighboring counties. • Behavioral Health offered 24/7 Deschutes County Stabilization Center (DCSC) services for a fourth year. During 2024, the DCSC served 741 unique individuals with a total of 2,791 visits; facilitated 177 law enforcement drop-offs; and diverted 248 visits from the emergency department. Law enforcement time at the center reduced from an average 4.14 minutes (2023) to 2.9 minutes (2024). Twenty-three percent of those served made use of 23-hour respite and 159 people reported they would have died by suicide without DCSC intervention (since opening). The DCSC is a resounding success, serving a highly vulnerable population and diverting many individuals from higher level, more costly, and less therapeutic environments. As such, it has gained recognition and attention from state and national entities that look to the DCSC as a model for crisis services. • Behavioral Health increased residential capacity for the first time in decades by awarding a contract to Jackson’s House for a new 16-bed Secure Residential Treatment Facility (SRTF) in Redmond. Construction is set to be completed in August of 2026. In addition, a home was purchased in Redmond that will become the new site for a five-bedroom Adult Foster Home that will serve individuals with co-occurring IDD and Mental Health, making this the first of its kind in Central Oregon. • The Forensic and Acute Services Program was created, which streamlined all forensic and residential- involved services under one Manager, creating efficiencies and expertise that will enhance the quality of these mandated services. Specifically, the program aims to: 150 ◦ Reduce the number of individuals under Aid and Assist at the Oregon State Hospital and support them in the community; ◦ Forensic Diversion aims to reduce incarceration/jail stays for those experiencing a mental illness by 60% and improve public safety by engaging people in treatment. Fiscal Issues DCHS provides many “safety-net” services for the community which are often required by statute but unbillable or uncollectible. DCHS relies heavily upon grantors to fund its operations, which is a funding model that is highly vulnerable to economic, political, and social changes at the federal, state, and local government levels. In addition, DCHS supports three primary service delivery systems—Public Health, Behavioral Health, and I/DD— each of which relies on funding models and resource levers driven by unique state and federal rules, statutes, and funding mechanisms. This requires DCHS to operate within a highly complex budget and with the fiscal challenge of maintaining a (current) service level the community relies upon with funding sources that are diverse and susceptible to changes in policy. As proposed, the overall FY 2026 Health Services budget is $93,378,968, which is a slight decrease from the FY 2025 Revised Budget. DCHS requests County General Funds of $6,808,300 for FY 2026, a 5.6 percent decrease from the previous year, as well as $376,572 (36 percent increase) Transient Room Tax and $108,770 (57 percent reduction) Video Lottery Funds to support Environmental Health. The FY 2026 budget includes a number of one- time capital improvement and building purchases to address space constraints and community needs. • In FY 2025, Public Health proactively assessed programs and service needs, resulting in ending some direct services, such as the Reproductive Health Clinic and transitioning other services to community- based organizations, such as the Ryan White Program. The decisions took into consideration a variety of elements, such as decreased patient utilization, increased community access, increased access to Oregon Health Plan coverage, and longer lasting birth control options. Fiscal savings will be applied to FY 2026 to mitigate the impacts of limited growth targets and increased costs. • In FY 2025, DCHS effectively negotiated an increase in its per member per month rate with the Coordinated Care Organization to ensure longer-term, sustainable revenue to support Perinatal Care Coordination. This will result in an additional $50,000 in ongoing revenue to help support a program that has demonstrated consistent and robust positive outcomes for perinatal women and their infants. • Behavioral Health will benefit significantly from the revised Certified Community Behavioral Health Clinic (CCBHC) rebasing which occurred again this year and is retroactive to April 2024. The adjusted Prospective Payment System (PPS) rate coupled with an increase in Medicaid services will result in an estimated $5.8 million in unplanned revenue in FY 2025 and an estimated $10.9 million in projected revenue for FY 2026. This important phenomenon means that the CCBHC model is generating revenue to aid in sustainability of the model going forward. Operational Challenges • Health Services programs serve populations directly impacted by homelessness, economic and social disparities, climate changes, and increasingly troubling patterns in substance use disorders. As such, every team in health services is noting growing acuity of need and complexity among those individuals and communities served. These same conditions impact our workforce directly as members of the community, and in their work to support some of the community’s most vulnerable populations. Staff, teams, and programs have had to rapidly adapt to these crises and the changing needs of those they serve. 151 • As the need for health services expands with Deschutes County’s growing population, facility space continues to be a departmental challenge. DCHS has attempted to keep up with this growing need by working with the Facilities Department and Property Management to remodel existing facilities, purchase new facilities, and rent additional properties with planned use of behavioral health reserves to address emergent space needs. The department is in the midst of planning and exploring solutions to near-term needs. This creates some additional change management, fiscal and operational complexities, and pressure. • Public Health remains vulnerable to restrictive and unpredictable funding. Much of its funding comes from federal sources, and commitment at the current levels is uncertain. Furthermore, COVID-19 short-term funding addressed some chronic gaps; however, that funding is ending. It is critical to continue to assess and ensure that Public Health maintains capacity to provide required protections for the community as well as a core team prepared to respond to ongoing crises and emergencies, including disease outbreaks, wildfire, droughts, and excessive cold/heat. • Workforce challenges improved in FY 2024, likely aided by some of the investments in Behavioral Health workforce, slowing inflation and slight increases in unemployment. However, in spite of decreased vacancy rates, Health Services continues to experience difficulty filling important roles. For example, nursing, supervisory, accounting and master’s level positions remain hard to fill. We anticipate that the pending wage study may provide some improvements in salaries to offer, but will come with the challenge of increased costs, making it more difficult to maintain existing service levels. • Affordable, safe, and available housing continues to be a challenge for Deschutes County and is especially problematic for behavioral health clients who may have a poor rental record, outstanding debt, and/or a history of legal system involvement. The absence of stable housing is a significant barrier to successful treatment outcomes, posing challenges for maintaining high acuity individuals in the community and addressing lack of access to secure treatment beds in the community or at the Oregon State Hospital. • Increases to personnel costs and internal service fees strain grant-funded programs. Specifically, multiple years of higher-than-anticipated cost of living adjustments, health benefit costs, and associated payroll taxes exhaust approved grant funding sooner than originally anticipated. Health Services continues to re-evaluate and repurpose vacant positions to meet current needs, reallocating 13 positions in FY 2025 at an additional cost of only $8,000. Increases to internal service fees exacerbate financial challenges as the County is currently capped at claiming 15 percent de minimis to apply to overhead charges. 152 Organizational Chart 153 Budget Summary- Health Services (Fund 274) FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 13,942,649 $ 12,519,113 $ 12,456,527 $ 9,744,273 $ — $ — (21.77) % Licenses and Permits 70,338 — — — — — — % Federal Government Payments 2,625,180 1,639,686 1,182,926 457,970 — — (61.28) % State Government Payments 45,962,723 51,596,877 60,345,270 57,192,662 — — (5.22) % Local Government Grants 1,050,243 1,604,807 2,355,242 1,561,685 — — (33.69) % Charges for Services 3,662,153 4,261,131 3,478,748 3,409,406 — — (1.99) % Fines and Fees 8,060 120 105 105 — — — % Interest Revenue 390,837 737,255 317,190 752,000 — — 137.08 % Other Non-Operational Revenue 790,174 585,782 939,599 741,957 — — (21.03) % Interfund Charges 951,400 620,000 42,000 967,969 — — 2204.69 % Interfund Grant 127,000 — 127,000 127,000 — — — % Transfers In 6,412,771 6,825,802 12,667,450 18,423,941 — — 45.44 % Total Resources $ 75,993,527 $ 80,390,575 $ 93,912,057 $ 93,378,968 $ — $ — (0.57) % Personnel Services $ 48,187,764 $ 51,416,037 $ 58,826,382 $ 64,152,894 $ — $ — 9.05 % Materials and Services 14,220,207 15,061,997 23,299,078 15,909,360 — — (31.72) % Capital Outlay 504,137 578,091 1,932,000 5,176,842 — — 167.95 % Transfers Out 562,306 877,923 1,996,086 610,712 — — (69.40) % Contingency — — 6,797,662 7,069,018 — — 3.99 % Reserve — — 1,060,849 460,142 — — (56.63) % Total Requirements $ 63,474,414 $ 67,934,048 $ 93,912,057 $ 93,378,968 $ — $ — (0.57) % Budget Summary - Oregon Health Plan – Behavioral Health Services (Fund 270) DCHS provides behavioral health services for OHP members on an at-risk, capitated basis. Revenues to cover operating expenses are applied directly to the department operating fund and revenue in excess of operating requirements is applied to the funds which also hold reserves from this at-risk contractual agreement. These can be used to address potential claims of overpayment or to invest in programs, services and operations that benefit OHP members. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 14,141,782 $ 19,143,132 $ 11,211,425 $ 20,585,802 $ — $ — 83.61 % State Government Payments 5,359,024 6,891,728 5,440,100 10,922,200 — — 100.77 % Interest Revenue 232,530 587,584 576,000 907,000 — — 57.47 % Total Resources $ 19,733,335 $ 26,622,444 $ 17,227,525 $ 32,415,002 $ — $ — 88.16 % Materials and Services $ 244,762 $ 3,948 $ — $ — $ — $ — — % Transfers Out 345,442 407,071 4,266,163 8,914,299 — — 108.95 % Contingency — — — 847,936 — — — % Reserve — — 12,961,362 22,652,767 — — 74.77 % Total Requirements $ 590,203 $ 411,019 $ 17,227,525 $ 32,415,002 $ — $ — 88.16 % 154 Budget Summary - Capital Reserve (Fund 270) FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ — $ — $ 15,000,000 $ 15,000,000 $ — $ — — % Total Resources $ — $ — $ 15,000,000 $ 15,000,000 $ — $ — — % Transfers Out $ — $ — $ — $ 2,216,000 $ — $ — — % Reserve — — 15,000,000 12,784,000 — — (14.77) % Total Requirements $ — $ — $ 15,000,000 $ 15,000,000 $ — $ — — % Budget Summary - Acute Care Services (Fund 276) This fund includes revenue from a state grant to serve uninsured residents of Deschutes, Jefferson and Crook counties in need of acute mental health care services that are offered through DCHS and other providers in the area. These resources support voluntary and involuntary indigent acute care. This Fund will be closed and the balance transferred into Fund 274 in FY 2025. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 611,881 $ 605,361 $ 626,000 $ — $ — $ — (100.00) % State Government Payments 409,534 — — — — — — % Interest Revenue 13,320 23,192 — — — — — % Total Resources $ 1,034,736 $ 628,553 $ 626,000 $ — $ — $ — (100.00) % Materials and Services $ 429,375 $ 6,869 $ — $ — $ — $ — — % Transfers Out — — 626,000 — — — (100.00) % Total Requirements $ 429,375 $ 6,869 $ 626,000 $ — $ — $ — (100.00) % 155 This page intentionally left blank. 156 Support Services Departments BOARD OF COUNTY COMMISSIONERS Board of County Commissioners (Fund 625) ................................................................................................159 ADMINISTRATIVE SERVICES Coordinated Houseless Response Office (Fund 205) ..................................................................................163 Veterans’ Services (Fund 001-23) ...................................................................................................................165 Property Management (Fund 001-25) .............................................................................................................167 Project Development & Debt Reserve (Fund 090) ........................................................................................170 Park Development Fees (Fund 132) ...............................................................................................................170 Foreclosed Land Sales (Fund 140) .................................................................................................................171 Risk Management (Fund 670) ..........................................................................................................................173 Administrative Services (Fund 625) ................................................................................................................175 Economic Development (Fund 050) ................................................................................................................178 Law Library (Fund 120) .....................................................................................................................................178 Taylor Grazing (Fund 155) ................................................................................................................................179 Video Lottery (Fund 165) ...................................................................................................................................179 FACILITIES Facilities (Fund 620) ..........................................................................................................................................181 General County Projects (Fund 070) ..............................................................................................................184 Park Acquisition & Development (Fund 130) .................................................................................................184 Campus Improvements (Fund 463) .................................................................................................................185 FINANCE Finance (Fund 630) ............................................................................................................................................187 Tax (Fund 001-18) ..............................................................................................................................................191 PERS Reserve (Fund 135) ...............................................................................................................................191 County School (Fund 145) ................................................................................................................................192 Dog Control (Fund 350) .....................................................................................................................................192 157 Finance Reserve (Fund 631) ............................................................................................................................193 Transient Lodging Tax - 7% (Fund 160) ..........................................................................................................193 Transient Lodging Tax - 1% (Fund 170) ..........................................................................................................194 General Capital Reserve (Fund 060) ..............................................................................................................194 American Rescue Plan Act (Fund 200) ...........................................................................................................195 HUMAN RESOURCES Human Resources (Fund 650) .........................................................................................................................197 Health Benefits (Fund 675) ...............................................................................................................................200 INFORMATION TECHNOLOGY Information Technology (Fund 660) .................................................................................................................201 Information Technology Reserve (Fund 661) .................................................................................................205 Geographic Information Systems (Fund 305) ................................................................................................206 Court Technology Reserve (Fund 040) ...........................................................................................................206 LEGAL COUNSEL Legal Counsel (Fund 640) ................................................................................................................................207 Support Services Departments 158 To provide public oversight of the governmental process by setting policy and structure for Deschutes County. Chair: Anthony DeBone BOCC Summary Vice-Chair: Patti Adair Total Budget $ 1,032,597 Commissioner: Phil Chang Budget Change 8.70 % :541-388-6570 Total Staff 3.00 FTE board@deschutes.org Staff Change — Board of County Commissioners Resources Beginning Working Capital 3% Interfund Charges 97% Board of County Commissioners Requirements Personnel Services 42% Materials and Services 35% Transfers Out 1% Contingency 22% Department Overview The County Commissioners are the elected representatives of the citizens of Deschutes County. The Board of County Commissioners (BOCC) is the policy making body of the County and is comprised of three commissioners. The Board’s duties include executive, judicial (quasi-judicial) and legislative authority over policy matters of county-wide concern. To implement policy and manage day-to-day operations, the Board appoints a County Administrator and a County Legal Counsel. Additionally, the Board is the governing body for the Sunriver, 9-1-1, Extension/4-H and the Black Butte Ranch Service Districts. The Board takes a lead role in working with the Oregon State Legislature and Oregon’s U.S. Congressional delegation. Inter-jurisdictional work also takes place in cooperation with the governing bodies in the four cities located in Deschutes County (Bend, Redmond, Sisters and La Pine) and other regional governments in addressing matters of mutual concern. Appointments and Affiliations Individual members of the Board also represent the County through appointments or affiliations with various community boards and agencies. BOARD OF COUNTY COMMISSIONERS 159 Commissioner Anthony DeBone, Chair •9-1-1 User Board •Association of Counties (AOC) - Membership Committee •Central Oregon Cohesive Strategy Steering Committee •Central Oregon Intergovernmental Council (COIC) •Deschutes County Fair Association •Deschutes County Historical Society •Fair & Expo Master Plan Steering Committee •East Cascades Works •CORE3 Executive Council •Sunriver – La Pine Economic Development Committee •Project Wildfire •State Interoperability Executive Council (SEIC) - Governor’s Appointment •Redmond Economic Development Inc. (REDI) •Deschutes County Behavioral Health Advisory Board liaison Commissioner Patti Adair, Vice-Chair •Deschutes County Audit Committee •Central Oregon Health Council (COHC) •Central Oregon Area Commission on Transportation (COACT) - Chair •Deschutes County Investment Advisory Committee •Association of Oregon Counties (AOC) - Legislative Committee •Central Oregon ACT Representative on the Aviation Review Committee •Deschutes County Fair Association liaison •Economic Development Advisory Committee - Sisters •Hospital Facility Authority Board •Economic Development for Central Oregon (EDCO) •Sisters Vision Implementation Team •Sunriver Chamber of Commerce •State of Oregon Local Government Advisory Committee •Visit Central Oregon (VCO) Commissioner Phil Chang 160 •Bend Metropolitan Planning Organization (MPO) •Central Oregon Intergovernmental Council (COIC) Regional Housing Council •Deschutes Basin Water Collaborative •Deschutes County Fair Association •Deschutes Collaborative Forest Project •Deschutes County Public Health Advisory Committee liaison •Deschutes County Public Safety Coordinating Council •Deschutes County Wolf Depredation and Financial Assistance •Deschutes Cultural Coalition Board •Economic Development for Central Oregon (EDCO) •Oregon Transportation Commission - Governor’s Appointment •Redmond Economic Development, Inc. (REDI) •Steering Committee of the Deschutes Trails Coalition Organizational Chart Budget Summary – Board of County Commissioners (Fund 625) Through FY 2025, the Board of County Commissioners (BOCC) resources and requirements were budgeted in fund 628. Beginning in FY 2026, this activity was combined with County Administration in Fund 625. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 126,312 $ 62,701 $ 59,916 $ 28,847 $ — $ — (51.85) % Charges for Services — 147 — — — — — % Interest Revenue 2,374 3,966 3,000 — — — (100.00) % Interfund Charges 398,217 415,281 887,026 1,003,750 — — 13.16 % Transfers In 301,626 396,000 — — — — — % Total Resources $ 828,529 $ 878,094 $ 949,942 $ 1,032,597 $ — $ — 8.70 % Personnel Services $ 500,289 $ 541,177 $ 600,775 $ 436,163 $ — $ — (27.40) % Materials and Services 261,825 273,436 327,127 363,905 — — 11.24 % Transfers Out 3,715 3,565 3,565 3,565 — — — % Contingency — — 18,475 228,964 — — 1139.32 % Total Requirements $ 765,828 $ 818,178 $ 949,942 $ 1,032,597 $ — $ — 8.70 % 161 This page intentionally left blank. 162 Serving Deschutes County and the Cities of Bend, Redmond, Sisters, and La Pine. Interim Department Director: Erik Kropp Coordinated Houselessness Summary :(541) 241-8740 Total Budget $ 601,480 HouselessOffice@Deschutes.org Budget Change (23.74) % :www.Deschutes.org/CHRO Total Staff 0.00 FTE Staff Change — Coordinated Houseless Response Office Resources State Government Payments 96% Interest Revenue 4% Coordinated Houseless Response Office Requirements Materials and Services 85% Reserve 15% Department Overview The 2022 Legislature passed HB 4123 to establish locally led, regional housing coordination through eight (8) pilots across the state. Deschutes County and the Cities of Bend, La Pine, Sisters, and Redmond are recipients of House Bill 4123, which provides $1 million in funding to operationalize a coordinated office to strengthen Central Oregon’s houseless response system and to support homelessness solutions for our community. These pilot programs were intended to leverage and coordinate existing work in the community and identify gaps in partnership with existing service providers. In Deschutes County, the CHRO serves to enhance collaboration and communication between Deschutes County and the Cities of Bend, Redmond, Sisters, and La Pine on the topic of homelessness. The CHRO supports work that aligns with the shared goals, mission, and vision of the Cities and County. SUCCESSES AND CHALLENGES Significant Accomplishments • Continued 5-year strategic plan with a focus on governance, policy, and funding stability for houselessness efforts in Deschutes County. COORDINATED HOUSELESS RESPONSE OFFICE (CHRO) 163 • Evolution of the CHRO structure, shifting operational oversight to Central Oregon Intergovernmental Council and partnering with the Regional Housing Council. • Continued efforts with City of Bend on intergovernmental agreement to manage monitor, and share fiscal responsibilities for temporary safe stay area. • Expanded safe parking, tiny homes, and funding for projects in collaboration with local non-profit service providers. • On track to meet HB 4123 requirements for establishing and maintaining Office. Fiscal Issues • Funding from HB 4123 is one-time from State Legislature. Ongoing funding will need to be secured if the Office is to remain. Operational Challenges • Establishing the role of the Coordinated Office within the broader regional homeless response system. • Finding areas to reduce barriers without duplicating efforts. • Limited community awareness of realities of homelessness and homeless programs limits risk-tolerance by decision-makers. Budget Summary - Coordinated Effort on Houselessness (Fund 205) FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ — $ 13,337 $ 36,679 $ 62,480 $ — $ — 70.34 % State Government Payments 192,705 100,542 730,000 519,000 — — (28.90) % Charges for Services 10,633 37,772 2,000 — — — (100.00) % Interest Revenue 13,337 23,341 20,000 20,000 — — — % Total Resources $ 216,676 $ 174,993 $ 788,679 $ 601,480 $ — $ — (23.74) % Personnel Services $ 183,317 $ 126,425 $ 138,131 $ — $ — $ — (100.00) % Materials and Services 20,021 11,890 366,999 509,984 — — 38.96 % Reserve — — 283,549 91,496 — — (67.73) % Total Requirements $ 203,338 $ 138,314 $ 788,679 $ 601,480 $ — $ — (23.74) % 164 Help increase the quality of life for our Veterans regardless of rank or service through advocacy and support with our community partners. Department Director: Sean Kirk Veterans' Services Summary :541-385-3214 Total Budget $ 1,019,400 vets@deschutes.org Budget Change (7.04) % Total Staff 5.00 FTE Staff Change — Veterans' Services Resources State Government Payments 19% General Fund 81% Veterans' Services Requirements Personnel Services 73% Materials and Services 27% Department Overview To honor Veterans of our community, state, and country by ensuring accurate and timely submissions of benefit packets to the appropriate approving agencies to ensure eligible benefits are received with the earliest possible effective date without delay. SUCCESSES AND CHALLENGES Significant Accomplishments • Maintained a 10 day or less wait time for services. • Provide continuity of three office locations and one bi-weekly community outreach event at COCC. • Brought in over $4.476 million to our veterans this year with two months remaining for awards. Fiscal Issues • No fiscal issues. We have strong continued support by both the County and Oregon Department of Veterans’ Affairs for funding that fosters 100% mission success. VETERANS’ SERVICES 165 Operational Challenges • Maintaining the 10 day wait time for services. • Conducting outreach services to other areas of the county. Organizational Chart Budget Summary - Veterans’ Services (Fund 001-23) FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 State Government Payments $ 182,018 $ 194,448 $ 284,978 $ 194,448 $ — $ — (31.77) % General Fund 583,826 681,349 811,593 824,952 — — 1.65 % Total Resources $ 765,844 $ 875,797 $ 1,096,571 $ 1,019,400 $ — $ — (7.04) % Personnel Services $ 580,281 $ 637,017 $ 711,561 $ 735,594 $ — $ — 3.38 % Materials and Services 178,622 231,178 361,259 276,471 — — (23.47) % Capital Outlay — 4,369 20,520 — — — (100.00) % Transfers Out 6,942 3,232 3,231 7,335 — — 127.02 % Total Requirements $ 765,844 $ 875,797 $ 1,096,571 $ 1,019,400 $ — $ — (7.04) % 166 Cost effectively manage the County’s real estate portfolio, advise the Board of County Commissioners of property acquisition and disposition opportunities, and provide quality customer service to those we serve. Department Director: Kristie Bollinger Property Management Summary :541-385-1414 Total Budget $ 643,522 Kristie.Bollinger@deschutes.org Budget Change 9.53 % :https://www.deschutes.org/property Total Staff 3.00 FTE Staff Change — Property Management Resources Interfund Charges 15% General Fund 85% Property Management Requirements Personnel Services 80% Materials and Services 19% Transfers Out 1% Department Overview County Property Management is fiscally supported by the General Fund, project development fund, and land sale proceeds. Department staff manage the County’s real estate, the acquisition and disposition of real property, leasing activity, provide project management, and research and resolve complex issues related to the County’s real estate portfolio. SUCCESSES AND CHALLENGES Significant Accomplishments • Finalized the disposition of 3.27-acres on Drafter Road in La Pine, to Foundation for Affordable Housing to support development of affordable housing. • Completed +/- 90-acres of fire fuels mitigation on County-owned property across the greater-County. • Finalized the sale of 67 NW Greenwood, Bend. • Collaborated with Health Services to identify a residential property to purchase in Redmond to provide an adult foster care home serving those with Intellectual Developmental Disabilities with coexisting mental health conditions; closed transaction. PROPERTY MANAGEMENT 167 • Collaborated with the City of Redmond on the conceptual design process of a 36-unit Managed Camp in East Redmond. • Collaborated with the City of Bend to provide services associated with Temporary Safe Stay Area at Juniper Ridge, Bend. • Listed land for sale totaling 37-acres known as Quadrants 2a and 2d located in the Newberry Neighborhoods, La Pine. • Collaborated with Swalley Irrigation District to fortify a +/- 1,250 foot section of buried canal located on County-owned property to halt vehicle traffic from potentially damaging said canal. Fiscal Issues • Cost to provide operations and supportive services to encampments, and cleanup of abandoned sites associated with the Temporary Safe Stay Area at Juniper Ridge, Bend. • Costs associated with the development and operations of a Managed Camp in East Redmond. • Costs associated with the cleanup of 137-acre parcel in East Redmond in preparation to complete a land exchange with the Department of State Lands. • Costs associated with monitoring, assessing, repairing and maintaining, and cleanup of County-owned land due to trash and damages from encampments. • State legislative changes continue to impact Tax Deeded properties including how sales proceeds will be accounted for and distributed. • Increased costs for goods and services. • Historically, the County has relied solely on grant funding for fire fuel mitigation associated with County-owned property. Due to increased fire risks, funding allocation is warranted for a proactive approach to mitigation efforts. Operational Challenges • Continued increase of workload demands including complex project management and competing priorities. • Determine best practices, processes and procedures resulting from State legislative changes to Oregon Revised Statute associated with Tax Deeded properties, and further outlining policy recommendations for Board consideration. • Establishing processes and procedures associated with the Temporary Safe Stay Area at Juniper Ridge, Bend. • Navigating the complexities associated with the development and operations of a Managed Camp in East Redmond. • Ongoing training of staff. • Reviewing existing systems in collaboration with County IT Department to identify opportunities to streamline through new technology. 168 Organizational Chart Budget Summary - Property Management (Fund 001-25) This fund receives Interfund revenue from the Project Development & Debt Reserve Fund (090) to help subsidize Property Management program costs. Historically, this fund has also received Foreclosed Land Sales revenue (reference Charges for Services); however, due to impacts from changes resulting from State legislation, funds from Foreclosed Land Sales is temporarily on-hold. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Charges for Services $ 145,058 $ 145,000 $ — $ 2,000 $ — $ — — % Interfund Charges 70,000 70,000 70,000 95,000 — — 35.71 % General Fund 206,773 298,775 517,542 546,522 — — 5.60 % Total Resources $ 421,831 $ 513,775 $ 587,542 $ 643,522 $ — $ — 9.53 % Personnel Services $ 341,521 $ 421,144 $ 472,676 $ 517,322 $ — $ — 9.45 % Materials and Services 76,912 89,182 111,418 123,500 — — 10.84 % Transfers Out 3,398 3,448 3,448 2,700 — — (21.69) % Total Requirements $ 421,831 $ 513,775 $ 587,542 $ 643,522 $ — $ — 9.53 % ‘ 169 Budget Summary - Project Development & Debt Reserve (Fund 090) The Project Development fund receives lease revenue from non-County tenants and certain County departments. Additionally, this fund receives sales proceeds from non-foreclosed County-owned property, and expenses associated with maintaining unimproved land and certain other real estate assets are paid from this fund. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 2,507,565 $ 2,667,847 $ 3,377,784 $ 5,408,196 $ — $ — 60.11 % Charges for Services 16,218 6,082 9,500 385,500 — — 3957.89 % Interest Revenue 41,757 95,985 88,186 122,036 — — 38.38 % Other Non-Operational Revenue 341,868 362,729 316,322 198,149 — — (37.36) % Interfund Charges 490,453 490,704 490,704 30,780 — — (93.73) % Transfers In — 644,964 — — — — — % Sales of Equipment 737,040 15,850 1,015,000 70,000 — — (93.10) % Total Resources $ 4,134,900 $ 4,284,161 $ 5,297,496 $ 6,214,661 $ — $ — 17.31 % Materials and Services $ 173,587 $ 374,038 $ 1,010,574 $ 1,245,652 $ — $ — 23.26 % Capital Outlay 574,495 — 2,787,277 4,610,909 — — 65.43 % Transfers Out 718,971 532,339 712,600 12,003 — — (98.32) % Reserve — — 787,045 346,097 — — (56.03) % Total Requirements $ 1,467,053 $ 906,377 $ 5,297,496 $ 6,214,661 $ — $ — 17.31 % Budget Summary - Park Development Fees (Fund 132) During the land use approval process for the development of subdivisions and land partitions outside of city limits, developers may pay a fee in lieu of park development. Fees collected are utilized to fund certain expenses, and also improvement projects based on Board of County Commissioner discretion. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 40,251 $ 76,134 $ 97,458 $ 101,215 $ — $ — 3.85 % Interest Revenue 1,070 2,504 2,000 3,000 — — 50.00 % Licenses and Permits 35,000 19,250 5,000 5,000 — — — % Total Resources $ 76,321 $ 97,888 $ 104,458 $ 109,215 $ — $ — 4.55 % Materials and Services $ 187 $ 430 $ 104,458 $ 109,215 $ — $ — 4.55 % Total Requirements $ 187 $ 430 $ 104,458 $ 109,215 $ — $ — 4.55 % 170 Budget Summary - Foreclosed Land Sales (Fund 140) The Foreclosed Land Sales fund receives a portion of proceeds from sales of tax foreclosed properties that were acquired by the County due to nonpayment of property taxes. Expenses associated with cleanup, maintenance, or certain administrative costs related to tax foreclosed properties are included in this fund. Due to impacts from changes resulting from State legislation, funds from Foreclosed Land Sales is temporarily on-hold. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 155,826 $ 153,466 $ 148,143 $ 133,821 $ — $ — (9.67) % Charges for Services 54,025 18,858 — 5,000 — — — % Interest Revenue 1,952 4,246 5,000 5,000 — — — % Total Resources $ 211,803 $ 176,570 $ 153,143 $ 143,821 $ — $ — (6.09) % Materials and Services $ 58,337 $ 28,427 $ 131,143 $ 121,104 $ — $ — (7.66) % Contingency — — 22,000 22,717 — — 3.26 % Total Requirements $ 58,337 $ 28,427 $ 153,143 $ 143,821 $ — $ — (6.09) % 171 This page intentionally left blank. 172 Keep employees safe and protect County assets. Department Director: Erik Kropp Risk Management Summary :541-330-4631 Total Budget $ 12,401,406 Risk@deschutes.org Budget Change 7.21 % Total Staff 3.25 FTE Staff Change — Risk Management Resources Beginning Working Capital 73% Interest Revenue 2% Interfund Charges 25% Risk Management Requirements Personnel Services 5% Materials and Services 48% Contingency 47% Department Overview Risk Management oversees the County’s Safety Program; operates SkidCar; coordinates, reviews, and approves event permits; and manages workers’ compensation, general liability, property, vehicle and unemployment insurance programs/services. SUCCESSES AND CHALLENGES Significant Accomplishments • Automated SkidCar sign-up and payment. • Maintained adequate reserves. Fiscal Issues • Increased costs associated with vehicle damage. • Increased medical costs for workers’ compensation claims. • Increased costs related to workers’ compensation PTSD claims. • Increased costs to purchase excess general liability insurance. RISK MANAGEMENT 173 Operational Challenges • Continuing to purchase cyber-security insurance in a difficult market. Rates increase every year and there is pressure to increase the self-insured retention. • Issuing event permits that allow commercial events in the rural county which result in neighbor complaints. Organizational Chart Budget Summary - Risk Management (Fund 670) FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 8,944,938 $ 9,323,307 $ 8,168,164 $ 9,000,000 $ — $ — 10.18 % Charges for Services 16,636 479,974 52,200 90,000 — — 72.41 % Interest Revenue 148,514 274,605 254,000 219,000 — — (13.78) % Interfund Charges 3,132,447 3,087,055 3,092,591 3,092,406 — — (0.01) % Total Resources $ 12,242,534 $ 13,164,941 $ 11,566,955 $ 12,401,406 $ — $ — 7.21 % Personnel Services $ 371,205 $ 460,033 $ 496,919 $ 575,411 $ — $ — 15.80 % Materials and Services 2,544,523 4,042,956 5,102,823 5,979,959 — — 17.19 % Transfers Out 3,500 493,787 4,500 4,800 — — 6.67 % Contingency — — 5,962,713 5,841,236 — — (2.04) % Total Requirements $ 2,919,228 $ 4,996,777 $ 11,566,955 $ 12,401,406 $ — $ — 7.21 % 174 Provide the organizational leadership and support that connects policy to performance to benefit the residents of Deschutes County. County Administrator: Nick Lelack Administrative Services :541-388-6570 Total Budget $ 2,596,991 admin@deschutes.org Budget Change 5.05 % :www.deschutes.org/administration Total Staff 9.25 FTE Staff Change 0.00 Administrative Services Resources Beginning Working Capital 5% Interfund Charges 95% Administrative Services Requirements Personnel Services 85%Materials and Services 12% Contingency 3% Department Overview The Administrative Services Department provides general oversight and direction, both in terms of planning for the County’s long-term financial and organizational health and managing the day-to-day operations of one of Central Oregon’s largest employers. Administrative Services also provides oversight of the Video Lottery, Economic Development, Taylor Grazing and Coordinated Houseless Response Office Funds. SUCCESSES AND CHALLENGES Significant Accomplishments •Supported departments and staff with retention, recruitment, training, and recognition; office and workspace needs; policy analysis and updates; compensation analysis’ succession planning; and major facility projects. •Supported the County’s Wolf Depredation Compensation Committee and submitted financial grant requests to the State in support of the committee. •Supported the Cannabis Advisory Panel meetings and provided recommended tax revenue disbursement to four departments: CDD, Public Health, Community Justice, and Sheriff’s Office. ADMINISTRATIVE SERVICES 175 •Managed a $1 million Oregon Department of Energy grant for Mt. Bachelor. •Managed a $100,000 Oregon Department of Energy grant for a Fair & Expo solar energy project. •Managed a $400,000 Business Oregon grant for NeighborImpact’s housing rehabilitation program. • Managed County Discretionary Grant program providing grants to 47 partner agencies. • Managed County Service Partner and Special Projects Grant programs in the amount of $450,000. • Developed a process to draw Commissioner District Maps for a proposed Ballot Measure in 2026. • Managed County Lobbyist to support County legislative priorities and pursue State funding for core County priorities and projects. • Supported transition to new County Sheriff. • Supported the Human Resources Department during significant staffing transitions, including the Wage and Equity Study. • Staffed and supported departments with public information and marketing campaigns including photos, videos paid advertising, earned media and more. •Produced 24 podcast episodes with over 2,600 downloads (which does not include streaming listeners) •Distributed 137 media releases, generating an increase in media coverage. •Saw substantial growth of the Deschutes County’s social media presence: • Deschutes County Facebook followers increased 192% (now over 10,000) • Deschutes County Facebook reach increased 194% • Deschutes County Instagram followers increased by 703 (now 4,275) • Deschutes County Instagram reach increased 141% • Nextdoor is the largest outreach platform with 1 million impressions last year. • LinkedIn grew to 45,000 impressions. Office of the Internal Auditor •Internal audit report satisfaction at 92%. Internal Audit issued recent performance audits that included recommendations for positive change in: alcohol sales at the County Fair, the Sheriff’s Office transition, language access, the Public Health department, the health benefits program, and the Fair and Expo Center RV Park. •Internal audit provided follow-up to all unresolved recommendations, including issuance of follow-up reporting on: 2024 global follow-up, County Legal, Clerk’s Office, custom-developed software, wage equity, Fair and Expo Center, and the Behavioral Health department. •Continued monitoring of the anonymous whistleblower hotline including investigation and reporting on one substantiated case. •Oversaw contract with Moss Adams, LLP to conduct review of County financial reporting. Fiscal Issues •Working with the Board of County Commissioners, Finance and Facilities on funding for near- and medium- term capital projects. •Continued to work closely with Finance to update the County’s long-term financial forecast to ensure the Board continues to make informed budget decisions. 176 Operational Challenges •Continued work with the Coordinated Houseless Response Office to have the strategic plan adopted and continue implementation, transition the Office, establish or designate an existing committee to serve as the required Advisory Body and establish a framework with the Regional Housing Council and related bodies. Office of the Internal Auditor •FY 2025 mid-year budget staff cuts to staff at the Office of Internal Audit, from 2 FTE to 1.5, will significantly impact the number of programs under oversight and increase risk that the Office will not be able to meet audit standards related to audit quality and supervision. Organizational Chart 177 Budget Summary - Administrative Services (Fund 625) FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 257,251 $ 178,883 $ 152,065 $ 129,943 $ — $ — (14.55) % Charges for Services (106) 10,216 — — — — — % Interest Revenue 6,245 11,425 8,000 11,000 — — 37.50 % Interfund Charges 1,737,164 1,804,435 2,311,976 2,456,048 — — 6.23 % Transfers In 236,579 226,579 — — — — — % Total Resources $ 2,237,134 $ 2,231,537 $ 2,472,041 $ 2,596,991 $ — $ — 5.05 % Personnel Services $ 1,777,807 $ 1,810,076 $ 2,055,959 $ 2,194,399 $ — $ — 6.73 % Materials and Services 280,443 269,397 335,750 322,603 — — (3.92) % Capital Outlay — — 30,000 — — — (100.00) % Transfers Out — — — — — — — % Contingency — — 50,332 79,989 — — 58.92 % Total Requirements $ 2,058,251 $ 2,079,473 $ 2,472,041 $ 2,596,991 $ — $ — 5.05 % Budget Summary - Economic Development (Fund 050) Interfund transfers, loan repayment and interest revenues for loans and grants to private businesses and not-for- profit organizations. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 308,799 $ 334,002 $ 354,554 $ 369,104 $ — $ — 4.10 % Interest Revenue 11,224 11,101 10,066 13,000 — — 29.15 % Other Non-Operational Revenue 34,479 9,451 4,484 — — — (100.00) % Total Resources $ 354,502 $ 354,554 $ 369,104 $ 382,104 $ — $ — 3.52 % Materials and Services $ 20,500 $ — $ 369,104 $ 382,104 $ — $ — 3.52 % Total Requirements $ 20,500 $ — $ 369,104 $ 382,104 $ — $ — 3.52 % Budget Summary - Law Library (Fund 120) The Law Library provides legal resources targeting the general public and attorneys. Beginning in 2016, Deschutes County began contracting with the Deschutes Public Library to provide law library services. The majority of funding for the Law Library comes from the Oregon Judicial Department based on civil action filing fees from the Deschutes County Circuit Court. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 176,644 $ 109,996 $ 135,782 $ 129,479 $ — $ — (4.64) % State Government Payments 86,823 177,272 177,272 177,272 — — — % Interest Revenue 1,575 3,271 5,000 5,000 — — — % Total Resources $ 265,042 $ 290,540 $ 318,054 $ 311,751 $ — $ — (1.98) % Materials and Services $ 155,046 $ 154,758 $ 304,620 $ 306,394 $ — $ — 0.58 % Contingency — — 13,434 5,357 — — (60.12) % Total Requirements $ 155,046 $ 154,758 $ 318,054 $ 311,751 $ — $ — (1.98) % 178 Budget Summary - Taylor Grazing (Fund 155) Federal funds administered by the State of Oregon for range-land improvement. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 31,477 $ 40,629 $ 41,875 $ 17,200 $ — $ — (58.93) % State Government Payments 8,609 — 5,000 4,500 — — (10.00) % Interest Revenue 543 1,246 1,000 1,000 — — — % Total Resources $ 40,629 $ 41,875 $ 47,875 $ 22,700 $ — $ — (52.58) % Materials and Services $ — $ — $ 6,294 $ 22,700 $ — $ — 260.66 % Transfers Out — — 41,581 — — — (100.00) % Total Requirements — — 47,875 22,700 — — (52.58) % Budget Summary - Video Lottery (Fund 165) State video lottery apportionment for activities promoting economic development. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 1,177,511 $ 1,040,811 $ 1,168,218 $ 1,088,300 $ — $ — (6.84) % State Government Payments 1,137,185 1,295,394 1,370,000 1,400,000 — — 2.19 % Interest Revenue 13,301 21,974 22,000 28,000 — — 27.27 % Total Resources $ 2,327,997 $ 2,358,179 $ 2,560,218 $ 2,516,300 $ — $ — (1.72) % Materials and Services $ 1,287,186 $ 1,089,961 $ 973,451 $ 848,030 $ — $ — (12.88) % Transfers Out — 100,000 500,000 640,270 — — 28.05 % Contingency — — 1,086,767 1,028,000 — — (5.41) % Total Requirements $ 1,287,186 $ 1,189,961 $ 2,560,218 $ 2,516,300 $ — $ — (1.72) % 179 This page intentionally left blank. 180 Develop and manage County-owned facilities and buildings to protect and enhance the value of public assets, provide a safe and efficient workplace for County employees and visitors and support future opportunities for community improvement. Department Director: Lee Randall Facilities :541-617-4711 Total Budget $ 7,160,825 Budget Change 6.90 % Total Staff 27.75 FTE Staff Change — Facilities Resources Beginning Working Capital 15% Charges for Services 9% Interfund Charges 74% Transfers In 2% Facilities Requirements Personnel Services 62% Materials and Services 31% Transfers Out 2% Contingency 5% Department Overview The Facilities Department provides facility management, capital project management, building and grounds maintenance, and custodial services for County-owned and/or operated facilities and grounds. The Facilities Department includes facility management, building and grounds maintenance and custodial services. FACILITY MANAGEMENT • Long-term planning and project management of capital asset replacement (roof replacement, HVAC equipment, generators, parking lot maintenance, etc.). • Development and execution of remodel and new construction projects in coordination with County Property Management Department. • Facilities-related services and procurement (mail courier, archives pickup and delivery, appliances, furniture purchasing and installation, pest control). • Annual compliance testing for fire and life safety systems. FACILITIES 181 BUILDING AND GROUND MAINTENANCE • Maintenance and repair of all building management systems (mechanical, electrical, plumbing, emergency power generation, fire alarm, and fire sprinkler). • Upkeep and replacement of all interior and exterior building finishes and specialty equipment (paint, drywall, carpet, hard floors, cabinetry, roof repair, and signage). • Door hardware maintenance and repair, re-keying and replacement of lock sets; maintenance and installation of all electronic access control components. • Maintenance of grounds and hardscapes including irrigation systems, lawns, flower beds, sidewalk replacement, parking lot seal coating and striping, snow removal, and parking lot signage. CUSTODIAL SERVICES • Daily and deep cleaning, hard floor maintenance, and carpet cleaning. • Window washing and special clean up projects. SUCCESSES AND CHALLENGES Significant Accomplishments • Created an Operations Manager position resulting in the organization of the department into three teams:operations, administration, and capital improvement. • Completed major HVAC equipment replacement projects at the Road Department and the Recovery Center. • Completed two roof replacement projects. • Installed new windows and completed major exterior repairs for the Community Development Department. • Continued construction of the Courthouse expansion project. • Completed design and permitting of the Downtown Bend Campus Parking Improvements. Fiscal Issues • Identifying future costs of major capital asset replacement (hardscapes, HVAC systems, and roofs) and establishing replacement schedules that align with projected revenues. • Managing the increased costs of materials, labor, and equipment and the age of County facilities. • Preparing for increases in custodial costs for standard services and the cost of increased service levels. • Managing conceptual budget estimates for capital projects in a changing construction environment. Operational Challenges • Expanding department capacity to respond to increased work order load generated by county-wide growth and the age of facilities. • Management and delivery of significant multi-year capital construction projects including the Courthouse expansion. • Maintaining service delivery levels for furniture reconfiguration, flooring replacements, safety and security improvements and minor remodels in response to the growth of direct service departments. 182 Organizational Chart Budget Summary - Facilities (Fund 620) FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 572,799 $ 657,030 $ 931,519 $ 1,064,546 $ — $ — 14.28 % Charges for Services 594,811 647,232 652,633 661,504 — — 1.36 % Interest Revenue 14,786 38,373 23,000 38,000 — — 65.22 % Interfund Charges 3,841,954 4,628,330 5,091,642 5,284,775 — — 3.79 % Transfers In — — — 112,000 — — — % Total Resources $ 5,024,350 $ 5,970,965 $ 6,698,794 $ 7,160,825 $ — $ — 6.90 % Personnel Services $ 2,663,685 $ 3,149,832 $ 4,005,398 $ 4,439,288 $ — $ — 10.83 % Materials and Services 1,619,643 1,783,520 2,120,188 2,238,742 — — 5.59 % Capital Outlay 12,182 6,000 68,000 — — — (100.00) % Transfers Out 71,810 100,095 100,095 100,095 — — — % Contingency — — 405,113 382,700 — — (5.53) % Total Requirements $ 4,367,320 $ 5,039,447 $ 6,698,794 $ 7,160,825 $ — $ — 6.90 % 183 Budget Summary - General County Projects (Fund 070) This fund was established to provide resources for higher-cost facilities maintenance items and for improving and remodeling County buildings. Revenue comes from an approximately 3-cent portion of the County’s property tax levy and transfers from the General Capital Reserve (Fund 060). FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 807,046 $ 1,462,669 $ 2,297,585 $ 1,943,779 $ — $ — (15.40) % State Government Payments — 30,000 — — — — — % Property Taxes 1,090,858 1,209,142 1,235,000 1,285,000 — — 4.05 % Charges for Services 10,697 18,459 — — — — — % Interest Revenue 22,390 72,618 40,000 85,000 — — 112.50 % Interfund Charges 55,000 — — — — — — % Transfers In 500,000 896,586 650,000 782,500 — — 20.38 % Total Resources $ 2,485,990 $ 3,689,474 $ 4,222,585 $ 4,096,279 $ — $ — (2.99) % Materials and Services $ 790,535 $ 1,196,174 $ 1,105,955 $ 1,106,601 $ — $ — 0.06 % Capital Outlay 232,787 195,715 1,415,000 1,360,000 — — (3.89) % Reserve — — 1,701,630 1,629,678 — — (4.23) % Total Requirements $ 1,023,321 $ 1,391,889 $ 4,222,585 $ 4,096,279 $ — $ — (2.99) % Budget Summary - Park Acquisition & Development (Fund 130) Resources from this fund can be used only for County-designated parks or future park planning. Revenue comes primarily from RV park apportionment funds from the state. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 844,502 $ 965,024 $ 1,047,542 $ 1,206,469 $ — $ — 15.17 % State Government Payments 348,165 333,601 350,000 350,000 — — — % Interest Revenue 13,453 27,365 28,000 36,000 — — 28.57 % Total Resources $ 1,206,120 $ 1,325,990 $ 1,425,542 $ 1,592,469 $ — $ — 11.71 % Materials and Services $ 51,096 $ 88,448 $ 182,500 $ 183,500 $ — $ — 0.55 % Capital Outlay — — 300,000 300,000 — — — % Transfers Out 190,000 190,000 190,000 195,000 — — 2.63 % Contingency — — 753,042 913,969 — — 21.37 % Total Requirements $ 241,096 $ 278,448 $ 1,425,542 $ 1,592,469 $ — $ — 11.71 % 184 Budget Summary - Campus Improvements (Fund 463) This capital projects fund was established to provide resources for new capital construction and major remodels. Revenue comes from transfers from the General Capital Reserve (Fund 060). FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 8,706,706 $ 6,627,771 $ 22,269,421 $ 22,356,661 $ — $ — 0.39 % State Government Payments — — 15,000,000 2,000,000 — — (86.67) % Charges for Services 220,860 25,211 — — — — — % Interest Revenue 161,956 762,261 488,000 1,005,000 — — 105.94 % Interfund Charges 746,412 40,693 — — — — — % Transfers In 10,038,704 572,543 5,692,145 971,000 — — (82.94) % Bond Proceeds — 20,500,000 — — — — — % Total Resources $ 19,874,638 $ 28,528,479 $ 43,449,566 $ 26,332,661 $ — $ — (39.39) % Materials and Services $ 2,214,377 $ 1,987,109 $ 4,490,933 $ 2,648,500 $ — $ — (41.03) % Capital Outlay 11,032,490 4,271,949 31,520,133 22,956,498 — — (27.17) % Transfers Out — — — 112,000 — — — % Reserve — — 7,438,500 615,663 — — (91.72) % Total Requirements $ 13,246,867 $ 6,259,058 $ 43,449,566 $ 26,332,661 $ — $ — (39.39) % 185 This page intentionally left blank. 186 The Finance Department manages the financial activities of the County in accordance with generally accepted accounting principles, with prudence, integrity and transparency. Chief Financial Officer: Robert Tintle Finance Summary General Fund - Tax Summary :541-388-6559 Total Budget $ 3,626,217 Total Budget $ 1,110,283 finance@deschutes.org Budget Change 8.55 %Budget Change 6.59 % :www.deschutes.org/finance Total Staff 14.00 FTE Total Staff 6.50 FTE Staff Change — Staff Change — Finance Resources Beginning Working Capital 12% Charges for Services 5%Interfund Charges 83% Finance Requirements Personnel Services 68% Materials and Services 27% Capital Outlay 2% Contingency 3% Tax Resources State Government Payments 10% Other Tax 3% General Fund 87% Tax Requirements Personnel Services 66% Materials and Services 34% Department Overview The Finance Department manages all financial activities of the County including annual budget coordination, financial planning, internal and external financial reporting, general accounting, payroll, capital asset records, FINANCE/TAX 187 distribution of property taxes to all taxing districts, cash management and investments, dog licensing, collection and administration of the transient room tax, and administration of the County’s long-term debt. SUCCESSES AND CHALLENGES Significant Accomplishments •Deschutes County once again received the Triple Crown designation from the Government Finance Officers Association (GFOA). GFOA's special Triple Crown medallion recognizes governments who have received all three GFOA awards: the Certificate of Achievement for Excellence in Financial Reporting (23 years), the Popular Annual Financial Reporting Award (5 years), and the Distinguished Budget Presentation Award (17 years). This is the fifth consecutive year the County has received the Triple Crown designation from the GFOA. •Monitored, updated, and provided guidance on the long-term General Fund Forecast resulting in a balanced general operating budget, as required by Oregon law, and moving toward a structurally balanced and sustainable budget, according to GFOA definitions. •Accounting implemented Gravity’s Annual Comprehensive Financial Report (ACFR) financial reporting solution, leveraging its robust automation for efficiency gains and time savings, improved accuracy and consistency, enhanced collaboration and increased productivity. •Dog Licensing transitioned to a new convenient, cost-effective online platform, DocuPet, to streamline the process and assist with reuniting lost dogs with their owners. Dog licenses serve as proof of ownership and help ensure that dogs are vaccinated against rabies, contributing to public health and safety. •Prepared and communicated the long-term financial forecast including projecting revenues, expenses, potential debt service obligations and other factors that may have a financial impact on the County. Fiscal Issues •Countywide, increased costs are a challenge to sustaining strong fiscal health. By analyzing the long-term effects that these trends may have on revenues and expenditures over time, planning for their budgetary impact will allow the County to make informed decisions about how to manage and mitigate their effects. •Monitor the main discretionary funds: General Fund, Transient Room Tax Fund (unallocated portion) and General Capital Reserve Fund. Update the long-term forecast as necessary for any material changes in revenues, expenditures, debt service or other assumptions. Additionally, monitor all major funds. •Finance will continue to focus on supporting the County’s overall financial stewardship through compliance with local budget law and development or refinement of County’s financial policies in accordance with Government Finance Officers Association recommended best practices. •Finance will continue to provide financial management guidance and take necessary actions to maintain the County’s current investment grade rating from Moody’s Ratings of Aa1. •With the continued inflation costs, increased mortgage rates, and uncertainty in the economy, some taxpayers may be impacted which could result in more delinquent taxes or foreclosures. Operational Challenges •The United States Supreme Court issued a ruling in Tyler v. Hennepin County, Minnesota, 598 U.S. 631 (2023) regarding the distribution of property tax foreclosure proceeds. The 82nd Oregon Legislative Assembly, 2024 Regular Session, passed House Bill 4056 requiring the Department of Revenue to determine a uniform 188 process by which counties can comply. The 83rd Oregon Legislative Assembly, 2025 Regular Session, is revisiting the legislation. The County will adjust practices and processes as required by the new legislation. •Continue to monitor Transient Room Tax (TRT) revenues and administration. Locally and statewide, transient lodging taxes face challenges including potential increases, debates over revenue allocation, and the need to address tourism’s impact on local infrastructure and the environment. •Continue to improve efficiencies in the Tyler Enterprise ERP system (MUNIS), the County’s financial, procurement, payroll and human resources software. •Finance will need to implement new financial reporting standards as established by the Governmental Accounting Standards Board (GASB) to ensure financial statements are prepared in conformity with GAAP as applied to governmental units. 189 Organizational Chart 190 Budget Summary - Finance (Fund 630) FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 22,026 $ (5,251) $ 306,005 $ 415,755 $ — $ — 35.87 % Charges for Services 60,000 128,024 154,446 190,446 — — 23.31 % Interest Revenue 215 7,427 3,000 10,000 — — 233.33 % Interfund Charges 2,118,937 2,592,672 2,877,138 3,010,016 — — 4.62 % Transfers In — 83,172 — — — — — % Total Resources $ 2,201,178 $ 2,806,044 $ 3,340,589 $ 3,626,217 $ — $ — 8.55 % Personnel Services $ 1,254,943 $ 1,707,294 $ 2,251,913 $ 2,458,705 $ — $ — 9.18 % Materials and Services 951,486 783,645 911,139 978,378 — — 7.38 % Capital Outlay — 9,100 — 65,000 — — — % Contingency — — 177,537 124,134 — — (30.08) % Total Requirements $ 2,206,429 $ 2,500,040 $ 3,340,589 $ 3,626,217 $ — $ — 8.55 % Budget Summary - Tax (Fund 001-18) FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 State Government Payments $ 100,634 $ 115,205 $ 120,000 $ 115,000 $ — $ — (4.17) % Other Tax 19,605 31,874 26,000 27,500 — — 5.77 % Charges for Services 475 149 200 200 — — — % General Fund 713,463 724,673 895,442 967,583 — — 8.06 % Total Resources $ 834,177 $ 871,901 $ 1,041,642 $ 1,110,283 $ — $ — 6.59 % Personnel Services $ 471,027 $ 519,302 $ 624,151 $ 694,598 $ — $ — 11.29 % Materials and Services 363,151 352,599 417,491 359,486 — — (13.89) % Transfers Out — — — 56,199 — — — % Total Requirements $ 834,177 $ 871,901 $ 1,041,642 $ 1,110,283 $ — $ — 6.59 % Budget Summary - PERS Reserve (Fund 135) This fund was established to account for resources used to minimize future PERS rate increases to departments. When needed, the County draws down the reserve to lessen the impact of rising rates to department budgets. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 4,603,197 $ 4,675,656 $ 4,808,271 $ 4,985,000 $ — $ — 3.68 % Interest Revenue 74,159 143,358 151,000 179,000 — — 18.54 % Total Resources $ 4,677,356 $ 4,819,014 $ 4,959,271 $ 5,164,000 $ — $ — 4.13 % Personnel Services $ — $ 9,893 $ — $ — $ — $ — — % Materials and Services 1,700 850 1,000 1,000 — — — % Reserve — — 4,958,271 5,163,000 — — 4.13 % Total Requirements $ 1,700 $ 10,743 $ 4,959,271 $ 5,164,000 $ — $ — 4.13 % 191 Budget Summary - County School (Fund 145) In accordance with Oregon Revised Statute 328.005, the County records federal forest receipts, property taxes, interest and taxes on electric power cooperatives in this fund. These resources are distributed among the school districts in Deschutes County in proportion to the resident average daily membership for each district for the preceding fiscal year. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ — $ 567 $ 566 $ — $ — $ — (100.00) % Federal Government Payments 231,679 217,661 300,000 290,000 — — (3.33) % State Government Payments 370,650 376,378 393,000 423,000 — — 7.63 % Interest Revenue 1,296 1,058 1,000 1,000 — — — % Total Resources $ 603,625 $ 595,664 $ 694,566 $ 714,000 $ — $ — 2.80 % Materials and Services $ 603,058 $ 595,098 $ 694,566 $ 714,000 $ — $ — 2.80 % Total Requirements $ 603,058 $ 595,098 $ 694,566 $ 714,000 $ — $ — 2.80 % Budget Summary - Dog Control (Fund 350) Dog license fees are collected in this fund and split between Deschutes County, City of Bend, City of Redmond, Humane Society of Central Oregon and the BrightSide Animal Center of Redmond. This fund is primarily supported by fees for dog licenses, kennel licenses and a transfer from the County General Fund. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 51,140 $ 58,348 $ 117,075 $ 74,000 $ — $ — (36.79) % Charges for Services 311 (40) — — — — — % Fines and Fees — 4,040 — — — — — % Interest Revenue 1,265 3,730 3,000 5,000 — — 66.67 % Other Non-Operational Revenue 4,096 6,506 5,000 5,000 — — — % Transfers In 147,166 152,905 96,000 99,200 — — 3.33 % Licenses and Permits 198,685 289,761 251,900 256,500 — — 1.83 % Total Resources $ 402,664 $ 515,251 $ 472,975 $ 439,700 $ — $ — (7.04) % Personnel Services $ 63,696 $ 64,172 $ 72,783 $ 77,702 $ — $ — 6.76 % Materials and Services 280,620 334,003 333,201 329,372 — — (1.15) % Contingency — — 66,991 32,626 — — (51.30) % Total Requirements $ 344,316 $ 398,175 $ 472,975 $ 439,700 $ — $ — (7.04) % 192 Budget Summary - Finance Reserve (Fund 631) The Finance Reserve Fund was established in FY 2016 to track expenditures for two special projects: a new financial and human resources software package and a class and compensation study. Transfers from the General Fund supported the initial costs of these projects. The balance of the project costs are being recouped through inter-fund charges to departments over a seven year period. The final transfer to the General Fund occurred in FY24 and the fund was subsequently closed. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 180,191 $ 51,294 $ — $ — $ — $ — — % Interest Revenue 1,812 712 — — — — — % Interfund Charges 261,257 47,293 — — — — — % Total Resources $ 443,260 $ 99,300 $ — $ — $ — $ — — % Personnel Services $ 131,527 $ — $ — $ — $ — $ — — % Transfers Out 260,439 99,300 — — — — — % Total Requirements $ 391,966 $ 99,300 $ — $ — $ — $ — — % Budget Summary - Transient Room Tax 7% (Fund 160) Resorts, hotels, motels and other lodging facilities located in the unincorporated areas of Deschutes County are required to collect a 7% transient room tax on room rental charges for stays of 30 days or less. These resources are distributed to the Sheriff’s Office for rural law enforcement activities, Visit Central Oregon (VCO), Justice Court, Public Health and the Fair & Expo Center. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 9,475,532 $ 4,527,362 $ 3,163,809 $ 1,342,920 $ — $ — (57.55) % Other Tax 11,071,262 10,825,906 10,587,500 10,797,500 — — 1.98 % Charges for Services 161 641 — — — — — % Interest Revenue 94,150 109,287 65,000 106,000 — — 63.08 % Total Resources $ 20,641,105 $ 15,463,195 $ 13,816,309 $ 12,246,420 $ — $ — (11.36) % Personnel Services $ 155,567 $ 204,394 $ 205,134 $ 247,554 $ — $ — 20.68 % Materials and Services 11,637,531 6,584,505 5,490,072 3,491,181 — — (36.41) % Transfers Out 4,320,644 5,510,487 6,957,294 7,007,685 — — 0.72 % Reserve — — 1,163,809 1,500,000 — — 28.89 % Total Requirements $ 16,113,743 $ 12,299,386 $ 13,816,309 $ 12,246,420 $ — $ — (11.36) % 193 Budget Summary - Transient Room Tax 1% (Fund 170) Voters approved an increase of 1% in the room tax for Deschutes County beginning July 1, 2014. Resorts, hotels, motels and other lodging facilities located in the unincorporated portion of Deschutes County are required to collect the additional 1% transient room tax on room rental charges for stays of 30 days or less. Taxes are 70% dedicated to the Fair & Expo Center and 30% for other general purposes. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Other Tax $ 1,581,609 $ 1,546,558 $ 1,512,500 $ 1,542,500 $ — $ — 1.98 % Interest Revenue 1,506 3,391 3,000 3,000 — — — % Total Resources $ 1,583,115 $ 1,549,949 $ 1,515,500 $ 1,545,500 $ — $ — 1.98 % Personnel Services $ 22,205 $ 28,881 $ 29,454 $ 37,022 $ — $ — 25.69 % Materials and Services 6,928 9,464 11,394 11,991 — — 5.24 % Transfers Out 1,553,983 1,511,604 1,474,652 1,496,487 — — 1.48 % Total Requirements $ 1,583,115 $ 1,549,949 $ 1,515,500 $ 1,545,500 $ — $ — 1.98 % Budget Summary - General Capital Reserve (Fund 060) This fund is used to accumulate County resources for capital investments related to Board of County Commissioner goals and objectives. In the past, most resources were provided by the General Fund in the years when the General Fund’s revenues exceed the General Fund’s expenditures (one-time resources). Starting in FY 2026 transfers to capital reserves will come from remaining discretionary TRT revenue only. The accumulation of resources could be used to fully or partially fund future projects according to BOCC priorities. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 6,897,088 $ 5,549,609 $ 10,843,136 $ 12,587,000 $ — $ — 16.08 % Interest Revenue 97,781 339,099 361,000 455,000 — — 26.04 % Interfund Charges 3,521,988 — — — — — — % Transfers In 4,983,197 5,554,427 3,056,033 1,049,811 — — (65.65) % Total Resources $ 15,500,053 $ 11,443,136 $ 14,260,169 $ 14,091,811 $ — $ — (1.18) % Transfers Out $ 9,950,444 $ 600,000 $ 1,150,000 $ 1,437,500 $ — $ — 25.00 % Reserve — — 13,110,169 12,654,311 — — (3.48) % Total Requirements $ 9,950,444 $ 600,000 $ 14,260,169 $ 14,091,811 $ — $ — (1.18) % 194 Budget Summary - American Rescue Plan Act (Fund 200) Federal funds to be appropriated by the Board of County Commissioners in support of COVID-19 recovery and other eligible uses. Funds must be spent by December 31, 2026. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 108,098 $ 401,204 $ 298,942 $ — $ — $ — (100.00) % Federal Government Payments 14,662,784 3,762,562 8,510,978 984,959 — — (88.43) % Interest Revenue 293,106 297,738 134,000 — — — (100.00) % Total Resources $ 15,063,988 $ 4,461,503 $ 8,943,920 $ 984,959 $ — $ — (88.99) % Personnel Services $ 761,465 $ 889,003 $ 836,621 $ — $ — $ — (100.00) % Materials and Services 13,879,404 2,873,559 3,485,154 984,959 — — (71.74) % Capital Outlay 21,916 — — — — — — % Transfers Out — 400,000 4,622,145 — — — (100.00) % Total Requirements $ 14,662,784 $ 4,162,562 $ 8,943,920 $ 984,959 $ — $ — (88.99) % 195 This page intentionally left blank. 196 We partner to develop people and an organization to meet the vision and objectives of Deschutes County. Interim Department Director: Whitney Hale Human Resources :541-388-6553 Total Budget $ 2,650,520 hr@deschutes.org Budget Change 8.56 % :www.deschutes.org/hr Total Staff 11.00 FTE Staff Change — Human Resources Resources Beginning Working Capital 9%Interfund Charges 91% Human Resources Requirements Personnel Services 75%Materials and Services 22% Contingency 3% Department Overview The Human Resources Department provides leadership and support to the organization for servicing comprehensive human resources activities. The department is dedicated to providing effective policies, procedures, and people-friendly guidelines. In addition to providing strategic central human resources functions, the Human Resources Department is responsible for performance management, employee development, benefits and compensation, and oversight of the Deschutes County On-site Clinic (DOC) and Pharmacy. The department remains committed to improving operational efficiencies and offering value-added strategic customer service partnerships to enhance County services to the organization and community. Vision Statement: We champion a culture of inclusion, innovation, and engagement to realize the full potential of the people who support our community. Value Statement: We accomplish our mission with Integrity, Accountability, Equity, Empathy, and Creativity. HUMAN RESOURCES 197 SUCCESSES & CHALLENGES Significant Accomplishments • Partnered with HR Answers and the County’s Steering Committee to make significant progress on the County’s Wage and Equity project, which is expected to be complete during Fall 2025. • Launched RFP for health benefits consulting services. • Supported recruitment efforts for a new HR Director and Benefits and Leave Coordinator. • Partnered with the Employee Benefits Advisory Committee (EBAC) to recommend health plan cost savings strategies to the Board of Commissioners. • Focused internally on process improvement and knowledge sharing during transition. • Maintained standard turnaround times for Human Resource transactional work. Fiscal Issues • Continue to support employee and supervisory skills training to enhance professional growth and succession planning in anticipation of continued loss of institutional knowledge through retirements and turnover. • Balance organizational goals of fiscal sustainability while providing robust and competitive health insurance and benefits package and managing the rising costs of the health care industry. • Balancing increasing service requests and the demand for rapid response while maintaining stable internal service funding. Operational Challenges • Transition of HR Director and HR Manager during FY 2025. • As departments continue to add FTE, a focus on building bench depth within the HR Department’s work to support the increased engagement from employees will continue to be a high priority. • Continue to manage implementation of changes to the Paid Leave Oregon program and the successful integration into County policy, practice and culture. 198 Organizational Chart Budget Summary - Human Resources (Fund 650) FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 131,540 $ 114,197 $ 113,394 $ 240,284 $ — $ — 111.90 % Charges for Services 14 — — — — — — % Interest Revenue 4,573 9,802 6,000 8,000 — — 33.33 % Interfund Charges 1,777,316 1,956,635 2,322,034 2,402,236 — — 3.45 % Total Resources $ 1,913,442 $ 2,080,634 $ 2,441,428 $ 2,650,520 $ — $ — 8.56 % Personnel Services $ 1,396,476 $ 1,567,410 $ 1,860,858 $ 1,979,478 $ — $ — 6.37 % Materials and Services 402,769 399,830 500,676 593,941 — — 18.63 % Contingency — — 79,894 77,101 — — (3.50) % Total Requirements $ 1,799,245 $ 1,967,240 $ 2,441,428 $ 2,650,520 $ — $ — 8.56 % 199 Budget Summary - Health Benefits (Fund 675) Interfund charges for self-insured health insurance coverage supporting employee health benefit functions including operation of the Deschutes On-Site Clinic, pharmacy, and wellness program. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 11,304,191 $ 6,107,998 $ 3,859,732 $ 7,500,000 $ — $ — 94.31 % Charges for Services 4,825,443 5,384,233 7,142,420 7,419,500 — — 3.88 % Interest Revenue 176,071 208,021 211,200 242,000 — — 14.58 % Interfund Charges 20,490,826 26,280,775 35,501,169 35,814,000 — — 0.88 % Total Resources $ 36,796,532 $ 37,981,026 $ 46,714,521 $ 50,975,500 $ — $ — 9.12 % Materials and Services $ 30,688,534 $ 34,121,294 $ 38,819,094 $ 42,410,545 $ — $ — 9.25 % Contingency — — 7,895,427 8,564,955 — — 8.48 % Total Requirements $ 30,688,534 $ 34,121,294 $ 46,714,521 $ 50,975,500 $ — $ — 9.12 % 200 The IT Department delivers professional solutions, support, and consultation that enables Deschutes County to contribute to the success of our residents. Director: Tania Mahood Information Technology Summary :www.deschutes.org/it Total Budget $ 6,053,694 Budget Change 12.01 % Total Staff 22.00 FTE Staff Change — Information Technology Resources Beginning Working Capital 4% Interfund Charges 96% Information Technology Requirements Personnel Services 69% Materials and Services 28% Contingency 3% Department Overview The Information Technology (IT) Department provides a wide range of technology services, primarily to County departments. Information Technology’s core services are categorized by these functional areas: • Administration: Department leadership, staff management, software acquisition, project and policy development, budgeting and technology purchasing. ▪ Application and integration: Enterprise software solution delivery. Software integration and development. ▪ Business architecture: Business process automation and software evaluation. ▪ Data: Enterprise data management and data visualization. Geographic Information System (GIS) program coordination, data administration, systems support, spatial analysis, map production, training and regional data coordination. ▪ Technical customer facing: Communications, equipment, software, accounts/access, connectivity, files/ documents, collaboration, employee services, help/support, data storage/recovery, and infrastructure. ▪ Technical back-end: Hardware maintenance and system maintenance. Network and systems security. Software and hardware for phone, doors, and video surveillance systems. Internal data network infrastructure, connectivity, and design. INFORMATION TECHNOLOGY 201 Vision Statement: To be a trusted partner that empowers people through technology solutions. Mission Statement: The IT Department delivers professional solutions, support, and consultation that enables Deschutes County to contribute to the success of our residents. SUCCESSES AND CHALLENGES Significant Accomplishments •Upgraded Microsoft licensing for enhanced security, management & protection, leveraging grant to partially cover the conversion. •Optimized Microsoft licensing and cost savings by moving to Microsoft’s new licensing model, increasing security and efficiency. • The Information Security Manager strengthened the County's security posture by leading the design and implementation of a comprehensive security framework. •Transitioned to a new Managed Detection & Response (MDR) vendor, enhancing cybersecurity threat visibility and significantly improving response effectiveness and speed. •Migrated workstations to Office 365 transitioning away from Microsoft Office 2016 platform for better performance and security. •Strengthened our endpoint management by hiring a dedicated expert and purchasing new enterprise-wide password management software. •Extended the service desk hours for improved support availability. •Restructured IT for role clarity, consistency, growth, and agility. •Monetized external IT services by implementing fees and a process. • Eliminated security risks by retiring old servers, moving employee services server internally facing, and remedying all critical and high rated server vulnerabilities that were internet facing. • Created two new IT policies for the organization focused on AI and custom development standards policy for security, support, and sustainability. • Enhanced security and compliance for IT staffing by adding security requirements and CJIS compliance requirements to all new IT classifications. Achieved 100% CJIS compliance for all IT employees. • Strengthened cybersecurity preparedness by offering ongoing tabletop security exercises for departments/ offices. • Benchmarked security standards comparing Deschutes County cybersecurity posture with peer organizations. • Standardized processes by developing over 20 standard operating procedures for improved IT process governance. • Invested in AI by purchasing an enterprise-wide AI solution. • Conducted a pilot program for custom development opportunities. • Streamlined software purchasing, billing, and renewals by creating a transparent process for department and offices for enterprise-wide offered software. • Expanded enterprise-wide product offerings by adopting a tool for empowering teams with project management and automation tools, consolidating individual licenses to an enterprise-wide governmental web conferencing product, and offering Microsoft add-on software packages. 202 • Expanded GIS knowledge by hosting a GIS course for employees. • Continued communication across the organization with department head check-ins and conducting monthly organizational-wide IT meetings. Fiscal Issues •The rising costs of security and compliance to meet best practices and regulatory compliance. •Managing higher costs associated with staffing, acquiring equipment, and maintaining systems necessary to support current and future service demands. •Funding is needed to address technical debt to modernize legacy hardware and software systems that hinder performance, security, and scalability. •Balancing maintenance of current infrastructure while funding transformative technologies like AI, automation, and data analytics. •Managing the increasing complexity and rising costs of software licensing, especially with enterprise-wide tools and cloud platforms. •Maintaining a healthy reserve to cover Microsoft licensing, maintenance, unexpected needs, and strategic investments remains a challenge. •Increasing the number of vendors and managed service providers adds financial and administrative overhead. Operational Challenges •Limited resources make it challenging to address cybersecurity vulnerabilities, respond to incidents, and meet compliance obligations. •Experienced workforce changes of backfilling two individual contributor IT positions, a Service Desk Supervisor, and an IT Operations Manager of 26 years. •Critical operational knowledge concentrated in a few individuals, creating continuity risk. •Skill gaps prevent the full utilization of major tools and investments. •Balancing security and risk appetite while securing all endpoints used for County business. •Maintaining service levels is increasingly difficult amid County growth. The lack of an enterprise-wide service management platform and standardized software management hinders consistent, scalable support. •Inconsistent County data governance impacts data quality, security, and accessibility – which will ultimately impact the effectiveness of future AI tools. •Technical debt from legacy hardware and software reduces agility and increases the maintenance burden. •Uncoordinated software purchases across the County increases risk, creates duplication, and challenges centralized support and security efforts. •Decentralized IT roles and tools contribute to varied practices, uneven support, and limited visibility into enterprise-wide technology use. •Limited resources make it difficult to develop and maintain County-wide policies that departments and offices can rely on. • Lack of resources have led to an ad-hoc problem solving process reducing efficiency and limit repeatable, sustainable outcomes. 203 Organizational Chart 204 Budget Summary - Information Technology (Fund 660) FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 434,218 $ 380,427 $ 168,948 $ 250,000 $ — $ — 47.97 % Charges for Services 250 — 400 — — — (100.00) % Interest Revenue 10,805 17,332 15,000 17,000 — — 13.33 % Interfund Charges 3,483,554 3,684,901 5,220,391 5,786,694 — — 10.85 % Transfers In — 44,657 — — — — — % Total Resources $ 3,928,827 $ 4,127,317 $ 5,404,739 $ 6,053,694 $ — $ — 12.01 % Personnel Services $ 2,689,120 $ 3,117,337 $ 3,882,142 $ 4,143,110 $ — $ — 6.72 % Materials and Services 848,432 834,563 1,256,773 1,693,869 — — 34.78 % Transfers Out 10,848 6,470 6,468 56,616 — — 775.32 % Contingency — — 259,356 160,099 — — (38.27) % Total Requirements $ 3,548,400 $ 3,958,369 $ 5,404,739 $ 6,053,694 $ — $ — 12.01 % Budget Summary - Information Technology Reserve (Fund 661) Accumulates resources for large system-wide expenditures such as technology improvements and substantial outsourcing. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 1,194,623 $ 1,108,396 $ 856,923 $ 750,000 $ — $ — (12.48) % Interest Revenue 18,032 31,101 38,000 35,000 — — (7.89) % Interfund Charges 223,908 180,000 750,000 810,000 — — 8.00 % Transfers In — 118,000 — 50,000 — — — % Total Resources $ 1,436,564 $ 1,437,497 $ 1,644,923 $ 1,645,000 $ — $ — — % Materials and Services $ 66,091 $ 355,035 $ 939,700 $ 995,100 $ — $ — 5.90 % Capital Outlay 262,077 225,540 75,000 — — — (100.00) % Transfers Out — — — 100,000 — — — % Reserve — — 630,223 549,900 — — (12.75) % Total Requirements $ 328,168 $ 580,575 $ 1,644,923 $ 1,645,000 $ — $ — — % 205 Budget Summary - Geographic Information Systems (Fund 305) Provides computer hardware, software data and services related to the use of geographic mapping and data development County-wide. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 612,674 $ 463,543 $ 351,979 $ 221,705 $ — $ — (37.01) % State Government Payments 7,076 8,100 8,000 8,000 — — — % Charges for Services 203,643 194,722 190,000 209,000 — — 10.00 % Interest Revenue 8,832 12,821 18,000 14,000 — — (22.22) % Interfund Charges 8,000 8,000 8,000 8,000 — — — % Total Resources $ 840,225 $ 687,186 $ 575,979 $ 460,705 $ — $ — (20.01) % Personnel Services $ 329,872 $ 290,387 $ 315,853 $ 333,999 $ — $ — 5.75 % Materials and Services 46,810 44,821 68,081 67,036 — — (1.53) % Contingency — — 192,045 59,670 — — (68.93) % Total Requirements $ 376,682 $ 335,207 $ 575,979 $ 460,705 $ — $ — (20.01) % Budget Summary - Court Technology Reserve (Fund 040) This Fund was closed in FY 2024 and remaining resources were transferred to the Campus Improvement Fund and applied to the Courthouse Expansion project. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 160,556 $ 190,795 $ — $ — $ — $ — — % Interest Revenue 2,844 — — — — — — % Transfers In 32,000 — — — — — — % Total Resources $ 195,400 $ 190,795 $ — $ — $ — $ — — % Materials and Services $ 4,605 $ — $ — $ — $ — $ — — % Transfers Out — 190,795 — — — — — % Total Requirements $ 4,605 $ 190,795 $ — $ — $ — $ — — % 206 Provide reasoned general counsel, support and legal service to assist and facilitate County officials in obtaining desired policy and operational outcomes. Legal Counsel: David Doyle Legal Counsel Summary :541-388-6625 Total Budget $ 2,200,676 david.doyle@deschutes.org Budget Change 7.93 % :www.deschutes.org/legal Total Staff 7.00 FTE Staff Change — Legal Counsel Resources Beginning Working Capital 6% Charges for Services 1% Interfund Charges 93% Legal Counsel Requirements Personnel Services 84% Materials and Services 13% Contingency 3% Department Overview Legal Counsel provides full-spectrum counsel and legal services to the County’s elected and appointed officials and departments. Services range from advance research and general counsel to post-incident management, representation and resolution. Legal Counsel is cognizant of the services provided by County departments and strives to operate in concert with the operational objectives of the County. The Legal Department’s programs include but are not limited to: • General Counsel • Litigation • Planning / Land Use / Code Enforcement • Employment / Labor • Procurement and Contracts • Public Records LEGAL COUNSEL 207 SUCCESSES AND CHALLENGES Significant Accomplishments •Maintained high level of services and timely responses despite transition to hybrid/remote operations. •Represent all law enforcement agencies in Deschutes County with contested case Extreme Risk Prevention Order hearings. •24/7 support to all county operations. •Maintained our stellar reputation with the Courts and the legal community. Fiscal Issues •Accommodating increased demand from County departments for consultation/services without further increases to staffing levels. •Retaining department staff. Operational Challenges •Representing County departments and staff in contested proceedings, administrative processes and formal litigation. •Preemptive utilization of legal resources to head-off future conflicts. •Managing and responding to a significantly increasing number of public records requests. •Participating in collective bargaining negotiations with the County's six labor unions. •Gearing up to handle litigation and regulatory challenges associated with siting a new landfill. •Protecting attorney-client and work protection privileges against the backdrop of operational transparency and public process. Organizational Chart 208 Budget Summary - Legal Counsel (Fund 640) FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 165,721 $ 153,875 $ 43,553 $ 131,555 $ — $ — 202.06 % Charges for Services 2,001 2,226 2,000 12,000 — — 500.00 % Interest Revenue 4,756 7,901 6,000 5,000 — — (16.67) % Interfund Charges 1,547,532 1,645,883 1,987,504 2,052,121 — — 3.25 % Total Resources $ 1,720,010 $ 1,809,885 $ 2,039,057 $ 2,200,676 $ — $ — 7.93 % Personnel Services $ 1,397,808 $ 1,555,280 $ 1,675,230 $ 1,856,046 $ — $ — 10.79 % Materials and Services 168,328 211,052 291,374 280,529 — — (3.72) % Contingency — — 72,453 64,101 — — (11.53) % Total Requirements $ 1,566,135 $ 1,766,333 $ 2,039,057 $ 2,200,676 $ — $ — 7.93 % 209 This page intentionally left blank. 210 County Service Districts and Agency Funds DESCHUTES COUNTY 9-1-1 SERVICE DISTRICT Deschutes County 9-1-1 Service District (Fund 705) ...................................................................................213 Deschutes County 9-1-1 Equipment Reserve (Fund 710) ...........................................................................215 EXTENSION/4-H COUNTY SERVICE DISTRICT Extension/4-H County Service District (Fund 720) .......................................................................................217 SUMMARY OF RESOURCES AND REQUIREMENTS: COUNTY SERVICE DISTRICT AND AGENCY FUNDS 221 211 This page intentionally left blank. 212 To provide prompt assistance in a caring, respectful and professional manner to those we serve. Communications Director: Sara Crosswhite Deschutes County 9-1-1 Summary :541-388-0185 Total Budget $ 23,567,100 911public@deschutes.org Budget Change 2.73 % :www.deschutes.org/911 Total Staff 61.00 FTE Staff Change — Deschutes County 9-1-1 Resources Beginning Working Capital 36% State Government Payments 8% Property Taxes 51% Other Categories 5% Deschutes County 9-1-1 Requirements Personnel Services 47% Materials and Services 17% Transfers Out 3% Contingency 33% Department Overview The Deschutes County 9-1-1 Service District operates the County’s designated Public Safety Answering Point (PSAP). It is the only consolidated communications center for all local public safety agencies in Deschutes County, including police, fire and medical emergency response personnel. The District-operated PSAP answers and dispatches all emergency and non-emergency calls for 14 local public safety agencies and also dispatches US Forest Service Law Enforcement personnel. In addition, 9-1-1 dispatchers are trained and certified to give lifesaving emergency medical instructions to callers until emergency responders arrive. SUCCESSES AND CHALLENGES Significant Accomplishments •Five-year radio enhancement project completion. • Completion of remodel projects for the training division and the radio program/repair mezzanine garage. • Significant reduction in staff overtime due to successful hiring practices. • Completion of the fully redundant 911 Back-Up Center in Redmond. DESCHUTES COUNTY 9-1-1 213 Fiscal Issues • Most of the Districts revenue comes from property taxes. The maximum levy rate is $42.5 cents per thousand dollars of Taxable Assessed Value (TAV). For FY 2026, and for the tenth year in a row, the District is keeping its levy rate at $36.18 cents per $1,000 of TAV; the same rate as the total of the two rates in place before the May 2017 permanent funding ballot measure was passed. • The Districts remaining revenue comes mainly from 9-1-1 telephone taxes and user fees charged to agencies outside Deschutes County that contract for 9-1-1 and dispatch services. Additional revenue is also received from our user agencies for technical support where the aggregation of services under the District is more efficient and saves money. • Capital projects in the FY 2026 budget include: ◦ 911 Dispatch floor redesign with new console desks and computers. ◦ Beginning refresh project of back up radio base stations at dispatch consoles, five-year project. ◦ Administrative phone system replacement project, non-emergency dispatch and business calls. ◦ Building HVAC replacement project, phase 1 to be completed by Deschutes County Facilities Operational Challenges • Completion of annual CAD software upgrade and forecasting for future migration to potential cloud-based CAD client. • Continue finding success with recruitment and retention efforts with a limited qualified applicant pool. • Planning for and executing operational continuity during the primary center floor and console redesign and replacement project this year. • Continue to partner with Deschutes County IT in implementing and updated ever changing cybersecurity policies, procedures, and technologies. Organizational Chart ``````````````````````````` 214 Budget Summary - Deschutes County 9-1-1 (Fund 705) FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 4,855,509 $ 6,056,573 $ 8,441,444 $ 8,497,000 $ — $ — 0.66 % State Government Payments 2,503,551 2,048,280 1,893,500 1,880,500 — — (0.69) % Local Government Grants 196,332 147,994 149,000 164,800 — — 10.60 % Property Taxes 10,584,001 11,132,378 11,646,000 12,115,000 — — 4.03 % Charges for Services 599,255 612,719 618,400 652,300 — — 5.48 % Interest Revenue 108,393 267,369 192,000 257,000 — — 33.85 % Sales of Equipment — 908 1,000 500 — — (50.00) % Total Resources $ 18,847,041 $ 20,266,220 $ 22,941,344 $ 23,567,100 $ — $ — 2.73 % Personnel Services $ 7,891,350 $ 8,712,047 $ 10,237,093 $ 11,064,394 $ — $ — 8.08 % Materials and Services 3,107,232 3,112,729 4,154,526 4,087,521 — — (1.61) % Capital Outlay 41,886 — 50,000 — — — (100.00) % Transfers Out 1,750,000 — 515,000 630,000 — — 22.33 % Contingency — — 7,984,725 7,785,185 — — (2.50) % Total Requirements $ 12,790,468 $ 11,824,776 $ 22,941,344 $ 23,567,100 $ — $ — 2.73 % Budget Summary - Deschutes County 9-1-1 Equipment Reserve (Fund 710) The District’s reserve fund accumulates funds for financing future equipment and technology improvements. Should there be an emergency or system failure, the reserve fund allows the district to purchase equipment quickly and without the need to seek additional funding sources. FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 7,867,381 $ 7,337,377 $ 5,930,021 $ 4,417,000 $ — $ — (25.51) % Interest Revenue 129,449 195,460 234,000 211,000 — — (9.83) % Transfers In 1,750,000 — 515,000 630,000 — — 22.33 % Total Resources $ 9,746,830 $ 7,532,837 $ 6,679,021 $ 5,258,000 $ — $ — (21.28) % Materials and Services $ 43,917 $ 162,593 $ 112,500 $ 350,000 $ — $ — 211.11 % Capital Outlay 2,305,635 1,440,223 2,700,500 1,880,000 — — (30.38) % Transfers Out 59,900 — — — — — — % Reserve — — 3,866,021 3,028,000 — — (21.68) % Total Requirements $ 2,409,452 $ 1,602,816 $ 6,679,021 $ 5,258,000 $ — $ — (21.28) % 215 This page intentionally left blank. 216 The Oregon State University Extension Service engages the people of Oregon with research-based knowledge and education that focuses on strengthening communities and economies, sustaining natural resources and promoting healthy families and individuals. Regional Director: Nicole Strong Extension/4-H County Service District Summary :541-548-6088 Total Budget $ 1,076,000 :https://extension.oregonstate.edu/deschutes Budget Change (5.06) % Total Staff 0.00 FTE Staff Change — 4-H County Service District Resources Beginning Working Capital 28% Property Taxes 70% Interest Revenue 2% 4-H County Service District Requirements Materials and Services 82% Debt Service 5% Contingency 13% District Overview Extension embodies Oregon State University’s (OSU) outreach mission by engaging with people and communities to create positive impacts on livability, economic vitality, natural resource sustainability, and the health and well-being of people. Based on these positive impacts, the OSU Extension Service is recognized as one of America’s top five Land-Grant University Extension systems. OSU Extension Service was established in 1911 when the Oregon Agricultural College’s Board of Regents organized Oregon Extension programs. Federal passage of the Smith-Lever Act in 1914 created the Cooperative Extension Service nationwide. This act established the funding mechanism to provide federal, state and county funds to support extension programs in every county in the United States. In Deschutes County, the OSU Extension Service was established in 1916. In 1982, County residents passed a permanent tax base to support local extension programming. In Fiscal Year 2026, the permanent tax rate for the Extension/4-H Service District will be primarily used to fund 2.0 FTE administrative program support positions, 1.75 FTE 4-H Program Assistants, .70 FTE Central Oregon Horticulture Outreach Program Coordinator and .84 FTE Administrative Office Manager. County resources also support operations such as building and grounds maintenance, program delivery expenses and office supplies. EXTENSION/4-H COUNTY SERVICE DISTRICT 217 A large part of funding for the OSU Extension Service in Deschutes County is derived from state higher education resources, which support faculty salaries. Public and private grants, program fees and contributions support specific program delivery. In addition, community volunteers and businesses contribute for specific programs offered by the OSU Extension Service. The following OSU Extension programs are offered in Deschutes County: 4-H YOUTH DEVELOPMENT: Helps young people to learn and thrive through a process of positive youth development that has proven outcomes of academic motivation and success, a reduction in risky behavior, healthier choices, social competence, and connection and contribution to others. Areas of interest include animal science, home economics, expressive arts, technology, communication, natural resources, shooting sports, and leadership as well as enrichment programs that are generally STEM-focused (Science, Technology, Engineering, and Math). AGRICULTURAL SCIENCES and NATURAL RESOURCES: Provides education, support and assistance to local residents, businesses and industry in horticulture (including home gardening, landscaping and weed/disease/insect problems), small farm operations, animal science and livestock management. JUNTOS: (Meaning “together” in Spanish) works to empower Latino students and families around education. Uniting with community partners, we provide culturally relevant programming for 8-12th grade students with their families. Juntos is designed to provide participants with knowledge, skills, and resources to prevent Latino youth from dropping out of high school, and empower families to reach their post-secondary education goals. The OSU Juntos program has served over 5,000 families since 2012 in over 50 schools throughout 34 communities in Oregon with student participants exceeding a 90% graduation rate and post-secondary participation. In Central Oregon there are 15 partner schools through Crook, Jefferson, and Deschutes County. WILDLAND FIRE PROGRAM: The Fire Program uses education, outreach, and boundary spanning partnerships to foster the resiliency of communities and landscapes to wildfire at scale. A team of six wildland fire specialists helps seek regionally relevant solutions that make sense in the diverse ecological and social contexts of their areas. FORESTRY & NATURAL RESOURCES: Serves small property owners, natural resource professionals, logging operators, and the public by offering research-based resources and education related to tree establishment, forest health, fire and fuels reduction, timber and non-timber forest products, wildlife habitat enhancement and other topics related to the stewardship of private and public lands. FAMILY & COMMUNITY HEALTH: Provides education and information about nutrition, shopping and food preparation, food safety and preservation, disaster preparedness, financial management, parenting, planning for healthy retirement, aging well and safety and accidental injury prevention. SNAP-ED (SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM EDUCATION) NUTRITION EDUCATION PROGRAM: This program, primarily funded by the USDA's Food and Nutrition Service, serves as the nutrition education and obesity prevention branch of SNAP. Its aim is to help SNAP-eligible individuals make healthier food choices on a budget and adopt active lifestyles, aligning with the Dietary Guidelines for Americans. In Deschutes County, it achieves this through evidence-based education, social marketing, and facilitating policy, systems, and environmental changes that impact local food and activity settings. 218 SUCCESSES AND CHALLENGES Significant Accomplishments 4-H Youth Development Program • Serves nearly 700 youth members with the support of over 100 volunteers (an increase from the previous year). • Conducted over 200 workshops, contests, and hands-on learning events focused on developing project- based knowledge and life skills. Home Horticulture / Master Gardener Program • Trained 38 new Master Gardener volunteers; 20 achieved full certification. • Engaged 108 active local Master Gardener volunteers. • Maintained 3 demonstration gardens. • Participated in 45 community outreach events. • Volunteers donated 814 lbs of produce to the community. • Volunteer efforts reached 3,143 community members. • Totaled 6,796 volunteer hours, valued at $224,879 (equivalent to 3.2 FTEs). Juntos Program - College Readiness • Currently supporting 213 middle and high school student participants Fire Program – Central Oregon Region • Delivered 14 workshops, events, and presentations. • Engaged 534 participants and attendees across the region. Forestry / Natural Resources Program • Hosted 4 educational workshops with a total of 66 participants. • Responded to 31 individual client inquiries on forestry and natural resource topics. Family & Community Health Program • Delivered 40 health-related classes and workshops. • Engaged directly with 2,731 community members through outreach and education. • Handled 85 direct public inquiries related to food safety, food preservation, and emergency preparedness. Nutrition Education / SNAP-Ed Program • Delivered 572 nutrition and physical activity classes to SNAP-eligible residents of all ages. • Participated in 111 community and school-based events with qualifying partners. • Hosted a student Extension and Engagement intern during the summer. • Active leadership or participation in 8 community coalitions focused on building a healthier community. 219 Operational Challenges The Extension/4-H office is experiencing difficulties accessing our facilities during major and/or overnight summer events at the Fairgrounds. We're collaborating with Fairgrounds Administration to reduce disruptions to our services, but these challenges will continue to persist with the increase of major events. Budget Summary - Extension/4-H County Service District (Fund 720) FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Proposed FY 2026 Approved FY 2026 Adopted % Chg FY 2026 Beginning Working Capital $ 402,627 $ 376,012 $ 399,339 $ 305,000 $ — $ — (23.62) % Property Taxes 659,389 692,968 720,000 750,000 — — 4.17 % Other Tax 58 614 — — — — — % Interest Revenue 9,067 16,032 14,000 21,000 — — 50.00 % Total Resources $ 1,071,141 $ 1,085,626 $ 1,133,339 $ 1,076,000 $ — $ — (5.06) % Materials and Services $ 634,854 $ 626,012 $ 771,160 $ 878,952 $ — $ — 13.98 % Debt Service 60,275 60,275 60,276 60,276 — — — % Contingency — — 301,903 136,772 — — (54.70) % Total Requirements $ 695,129 $ 686,287 $ 1,133,339 $ 1,076,000 $ — $ — (5.06) % 220 County Service Districts Total County Service Districts and Agencies Law Enforcement District - Countywide (701) Law Enforcement District - Rural (702) Deschutes County 9-1-1 CSD (705) 9-1-1 CSD - Eqp Reserve (710) RESOURCES Beginning Net Working Capital $ 31,719,000 $ 13,095,000 $ 5,405,000 $ 8,497,000 $ 4,417,000 Property Tax - Current Year 70,867,000 41,530,000 16,573,000 12,020,000 — Property Tax - Prior Year 536,000 310,000 125,000 95,000 — State Government Payments 1,880,500 — — 1,880,500 — Local Government Payments 164,800 — — 164,800 — Charges for Services 652,300 — — 652,300 — Transfers In 630,000 — — — 630,000 Interest Revenue 1,232,000 504,000 239,000 257,000 211,000 Total Revenues $ 75,963,100 $ 42,344,000 $ 16,937,000 $ 15,070,100 $ 841,000 Total Resources $ 107,682,100 $ 55,439,000 $ 22,342,000 $ 23,567,100 $ 5,258,000 REQUIREMENTS Salaries $ 6,754,055 $ — $ — $ 6,754,055 $ — Benefits 4,310,339 — — 4,310,339 — Personnel Services $ 11,064,394 $ — $ — $ 11,064,394 $ — Materials & Services $ 62,908,513 $ 39,255,212 $ 18,336,828 $ 4,087,521 $ 350,000 Debt Principal $ 49,043 $ — $ — $ — $ — Debt Interest 11,233 — — — — Total Debt Service $ 60,276 $ — $ — $ — $ — Capital Outlay $ 1,880,000 $ — $ — $ — $ 1,880,000 Transfers Out 630,000 — — 630,000 — Total Capital & Transfers $ 2,510,000 $ — $ — $ 630,000 $ 1,880,000 Contingency $ 28,110,917 $ 16,183,788 $ 4,005,172 $ 7,785,185 $ — Reserve for Future Expenditures 3,028,000 — — — 3,028,000 Total Requirements $ 107,682,100 $ 55,439,000 $ 22,342,000 $ 23,567,100 $ 5,258,000 FY 2025 Budget As Revised $ 103,988,055 $ 52,213,961 $ 20,348,228 $ 22,941,344 $ 6,679,021 Inc (Dec) from FY 2024 $ 3,694,045 $ 3,225,039 $ 1,993,772 $ 625,756 $ (1,421,021) Summary of Resources & Requirements: County Service Districts and Agency Funds 221 County Service Districts Agency Fund Extension 4-H CSD (720) Deschutes County Road Agency Fund (715) RESOURCES Beginning Net Working Capital $ 305,000 $ — Property Tax - Current Year 744,000 — Property Tax - Prior Year 6,000 — Federal Government Payments — — State Government Payments — — Local Government Payments — — Charges for Services — — Transfers In — — Interest Revenue 21,000 — Total Revenues $ 771,000 $ — Total Resources $ 1,076,000 $ — REQUIREMENTS Salaries $ — $ — Benefits — — Personnel Services $ — $ — Materials & Services $ 878,952 $ — Debt Principal $ 49,043 $ — Debt Interest 11,233 — Total Debt Service $ 60,276 $ — Capital Outlay $ — $ — Transfers Out — — Total Capital & Transfers $ — $ — Contingency $ 136,772 $ — Reserve for Future Expenditures — — Total Requirements $ 1,076,000 $ — FY 2025 Budget As Revised $ 1,133,339 $ 672,162 Inc (Dec) from FY 2024 $ (57,339) $ (672,162) Summary of Resources & Requirements: County Service Districts and Agency Funds 222 FTE Schedules Full-Time Equivalent Charts ............................................................................................................................................225 Full-Time Equivalent by Fund Schedule .......................................................................................................................227 Full-Time Equivalent by Department and Position Schedule .....................................................................................229 223 This page intentionally left blank. 224 Adopted FTE Count by Fiscal Year 941.45 993.55 1,022.56 1,020.21 1,042.76 1,116.31 1,192.51 1,232.51 1,254.96 1,255.96 1,247.34 20162017201820192020202120222023202420252026— 200 400 600 800 1,000 1,200 1,400 FY 2026 FTE by Function Total FTE 1,247.34 Public Safety 489.20 39.2% Public Works 112.00 9.0% Health & Welfare 422.63 33.9% Recreation & Culture 17.50 1.4% General Government 206.01 16.5% DESCHUTES COUNTY AND COUNTY SERVICE DISTRICTS FULL-TIME EQUIVALENT CHARTS 225 This page intentionally left blank. 226 Fund/Department FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 Changes County Funds General Fund Assessor's Office 35.26 35.26 35.26 35.26 — Clerk's Office/Property Value Appeals Board 11.00 11.00 11.00 11.00 — District Attorney's Office 61.60 61.10 60.30 60.10 (0.20) Tax 6.50 6.50 6.50 6.50 — Veterans' Services 5.00 5.00 5.00 5.00 — Property Management 3.00 3.00 3.00 3.00 — General Fund Total 122.36 121.86 121.06 120.86 (0.20) Community Justice 49.00 49.00 49.00 47.00 (2.00) Adult Parole & Probation 39.75 39.75 39.75 36.00 (3.75) Victims' Assistance 9.50 9.50 9.50 9.50 — Justice Court 4.60 4.60 4.60 4.60 — Sheriff's Office 265.00 272.00 271.00 271.00 — Health Services 420.80 423.00 424.30 417.63 (6.67) Community Development 64.00 58.00 53.00 53.00 — GIS Program 2.30 2.00 2.00 2.00 — Road Department 61.00 62.00 61.00 61.00 — Natural Resources 2.00 2.00 3.00 3.00 — Solid Waste 30.00 41.00 44.00 48.00 4.00 Fair & Expo Center 13.50 17.50 17.50 17.50 — Facilities 25.00 26.75 27.75 27.75 — Administrative Services 9.75 9.75 9.25 9.25 — CHRO 2.00 2.00 ——— Board of County Commissioners 3.00 3.00 3.00 3.00 — Finance 12.00 13.00 14.00 14.00 — Legal Counsel 7.00 7.00 7.00 7.00 — Human Resources 10.00 10.00 11.00 11.00 — Information Technology 16.70 18.00 20.00 20.00 — Risk Management 3.25 3.25 3.25 3.25 — Total County Funds 1,172.51 1,194.96 1,194.96 1,186.34 (8.62) County Service Districts Deschutes County 9-1-1 Service 60.00 60.00 61.00 61.00 — Total County Service Districts 60.00 60.00 61.00 61.00 — Total 1,232.51 1,254.96 1,255.96 1,247.34 (8.62) FTE BY FUND SCHEDULE 227 This page intentionally left blank. 228 PUBLIC SAFETY Community Justice Position Title FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 Changes Admin Support Specialist 2.00 2.00 2.00 2.00 — Behavioral Health Specialist II 2.00 2.00 1.00 1.00 — Behavioral Health Specialist II, Lic 2.00 2.00 3.00 3.00 — Community Justice Officer 14.00 14.00 14.00 14.00 — Community Justice Specialist 15.00 16.00 16.00 16.00 — Community Justice Specialist, Sr 2.00 1.00 1.00 1.00 — Community Service Specialist 2.00 2.00 2.00 —(2.00) Deputy Director, Community Justice 1.00 1.00 1.00 1.00 — Director, Community Justice 0.50 0.50 0.50 0.50 — Management Analyst 1.00 1.00 1.00 1.00 — Manager, Business 0.50 0.50 0.50 0.50 — Manager, Juvenile Detention 1.00 1.00 1.00 1.00 — Supervisor, Behavioral Health 1.00 1.00 1.00 1.00 — Supervisor, Community Justice Officer 3.00 3.00 3.00 3.00 — Supervisor, Community Justice Specialist 2.00 2.00 2.00 2.00 — TOTAL DEPARTMENT 49.00 49.00 49.00 47.00 (2.00) Adult Parole & Probation Position Title FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 Changes Director, Community Justice 0.50 0.50 0.50 0.50 — Deputy Director, Community Justice 1.00 1.00 1.00 1.00 — Manager, Business 0.50 0.50 0.50 0.50 — Supervisor, Parole & Probation 4.00 4.00 4.00 4.00 — Supervisor, Administrative 1.00 1.00 ——— Parole & Probation Officer 23.00 23.00 23.00 21.00 (2.00) Parole & Probation Specialist 3.75 3.75 3.75 2.00 (1.75) Admin Analyst 1.00 1.00 2.00 2.00 — Admin Support Tech 1.00 ———— Admin Support Specialist 4.00 5.00 5.00 5.00 — TOTAL DEPARTMENT 39.75 39.75 39.75 36.00 (3.75) District Attorney's Office Position Title FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 Changes Admin Support Assistant 0.50 0.50 0.50 0.50 — Admin Support Technician 1.00 1.00 1.00 1.00 — Applications System Analyst I 1.00 1.00 1.00 1.00 — Applications System Analyst III 1.00 1.00 1.00 1.00 — Business Manager ——1.00 1.00 — Chief Deputy District Attorney 2.00 1.00 1.00 1.00 — County District Attorney 1.00 1.00 1.00 1.00 — Deputy District Attorney 21.00 4.00 2.50 2.50 — Deputy District Attorney II —9.50 11.00 11.00 — Deputy District Attorney III —8.00 8.00 8.00 — Executive Assistant 1.00 ———— Investigator 2.00 2.00 1.00 1.00 — IT Analyst I 1.00 1.00 1.00 1.00 — Legal Assistant —23.50 23.50 23.50 — Management Analyst 1.10 1.10 1.30 1.10 (0.20) Management Analyst, Senior —1.00 ——— FTE BY DEPARTMENT AND POSITION SCHEDULE 229 Manager, Administrative 1.00 1.00 2.00 2.00 — Program Development Tech 0.50 0.50 0.50 0.50 — Supervisor, Administrative 2.00 2.00 1.00 1.00 — Supervisor, Deputy DA 2.00 2.00 2.00 2.00 — Trial Assistant II 23.50 ———— TOTAL DEPARTMENT 61.60 61.10 60.30 60.10 (0.20) Victims' Assistance Position Title FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 Changes Manager, Victims' Assistance Program 1.00 1.00 ——— Supervisor, Administrative ——1.00 1.00 — Victims' Advocate 8.50 8.50 8.50 8.50 — TOTAL DEPARTMENT 9.50 9.50 9.50 9.50 — Justice Court Position Title FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 Changes Court Administrator 1.00 1.00 1.00 1.00 — Court Services Assistant 3.00 3.00 3.00 3.00 — Justice of the Peace 0.60 0.60 0.60 0.60 — TOTAL DEPARTMENT 4.60 4.60 4.60 4.60 — Sheriff's Office Position Title FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 Changes Administrative Analyst 2.00 2.00 2.00 2.00 — Administrative Assistant 1.00 1.00 1.00 1.00 — Administrative Supervisor 1.00 1.00 1.00 1.00 — Animal Control Tech —4.00 4.00 4.00 — Behavioral Health Specialist I 1.00 1.00 1.00 1.00 — Behavioral Health Specialist II 3.00 3.00 3.00 3.00 — Behavioral Health Specialist II, Lic 1.00 1.00 1.00 1.00 — Building Maintenance Specialist 4.00 4.00 4.00 4.00 — Captain 3.00 3.00 3.00 3.00 — Civil Technician 5.00 5.00 5.00 5.00 — Corrections Deputy 75.00 75.00 75.00 75.00 — Corrections Technician 5.00 5.00 5.00 5.00 — Crime Data Analyst —1.00 1.00 1.00 — Crime Scene Investigator 1.00 1.00 1.00 1.00 — County Sheriff 1.00 1.00 1.00 1.00 — Deputy Sheriff 71.00 73.00 73.00 73.00 — Detective, Digital Forensics 4.00 4.00 4.00 4.00 — Emergency Services Coordinator 2.00 2.00 2.00 2.00 — Evidence Technician 3.00 4.00 4.00 4.00 — Field Law Enforcement Technician 1.00 ———— Fleet Services Manager 1.00 1.00 1.00 1.00 — Human Resources Specialist 2.00 2.00 2.00 2.00 — IT Analyst II 3.00 3.00 3.00 3.00 — Legal Assistant 1.00 1.00 ——— Licensed Practical Nurse 2.00 2.00 2.00 2.00 — Lieutenant 14.00 13.00 13.00 13.00 — Management Analyst 2.00 1.00 1.00 1.00 — Management Analyst, Sr.—1.00 1.00 1.00 — Manager, Business 1.00 1.00 1.00 1.00 — Manager, Facilities Services 1.00 1.00 1.00 1.00 — FTE BY DEPARTMENT AND POSITION SCHEDULE 230 Manager, IT Services —1.00 1.00 1.00 — Mechanic 4.00 4.00 4.00 4.00 — Medical Director 1.00 1.00 1.00 1.00 — Nurse/Corrections 8.00 8.00 8.00 8.00 — Paralegal 1.00 1.00 ——— Project Coordinator 1.00 1.00 1.00 1.00 — Public Information Office —1.00 2.00 2.00 — Records Specialist 10.00 9.00 9.00 9.00 — Sergeant 26.00 26.00 25.00 25.00 — Sergeant, Digital Forensic 1.00 1.00 1.00 1.00 — Sheriff Executive Assistant 1.00 1.00 1.00 1.00 — Sheriffs Legal Counsel 1.00 1.00 ——— Undersheriff ——1.00 1.00 — TOTAL DEPARTMENT 265.00 272.00 271.00 271.00 — DIRECT SERVICES Assessor's Office Position Title FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 Changes Admin Support Technician 1.26 1.26 1.26 1.26 — Application Systems Analyst II 1.00 1.00 1.00 1.00 — Application Systems Analyst III ——1.00 1.00 — Business Asset Appraiser 2.00 2.00 2.00 2.00 — Chief Cartographer 1.00 1.00 1.00 1.00 — Chief Property Appraiser 1.00 1.00 1.00 1.00 — County Assessor 1.00 1.00 1.00 1.00 — Deputy Director, Assessor 1.00 1.00 1.00 1.00 — GIS Cartographer 3.00 3.00 2.00 2.00 — Property Appraiser I 1.00 1.00 ——— Property Appraiser II 9.00 7.00 8.00 8.00 — Property Appraiser III 2.00 3.00 3.00 3.00 — Property Appraiser, Senior —2.00 2.00 2.00 — Property Data Specialist II 6.00 6.00 6.00 6.00 — Property Data Specialist III 5.00 5.00 5.00 5.00 — Sales Analyst 1.00 ———— TOTAL DEPARTMENT 35.26 35.26 35.26 35.26 — Clerk's Office/ Property Value Appeals Board Position Title FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 Changes Admin Support Technician 8.00 8.00 8.00 8.00 — County Clerk 1.00 1.00 1.00 1.00 — Supervisor, Elections/Recording 2.00 2.00 2.00 2.00 — TOTAL DEPARTMENT 11.00 11.00 11.00 11.00 — Community Development Position Title FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 Changes Admin Support Technician 1.00 ———— Admin Support Specialist 1.00 ———— Administrative Assistant 4.00 4.00 2.00 2.00 — Application Systems Analyst II 1.00 1.00 1.00 1.00 — Application Systems Analyst III 1.00 1.00 1.00 1.00 — FTE BY DEPARTMENT AND POSITION SCHEDULE 231 Assistant Building Official 2.00 2.00 1.00 1.00 — Assistant Planner 3.00 3.00 ——— Associate Planner 6.00 6.00 3.00 3.00 — Building Official 1.00 1.00 1.00 1.00 — Building Safety Inspector I 2.00 2.00 ——— Building Safety Inspector II 1.00 1.00 1.00 1.00 — Building Safety Inspector III 11.00 10.00 14.00 14.00 — Code Enforcement Specialist I 5.00 1.00 1.00 1.00 — Code Enforcement Specialist II —3.00 3.00 3.00 — Director, Community Development 1.00 1.00 1.00 1.00 — Management Analyst, Senior 1.00 1.00 1.00 1.00 — Manager Administrative 1.00 1.00 1.00 1.00 — Manager, Planning 1.00 1.00 1.00 1.00 — Onsite Wastewater Manager 1.00 1.00 1.00 1.00 — Onsite Wastewater Specialist I 2.00 1.00 1.00 1.00 — Onsite Wastewater Specialist II 2.00 2.00 2.00 2.00 — Onsite Wastewater Specialist III —1.00 1.00 1.00 — Permit Technician I 4.00 4.00 4.00 4.00 — Permit Technician II 5.00 3.00 3.00 3.00 — Principal Planner 2.00 2.00 2.00 2.00 — Senior Planner 4.00 4.00 6.00 6.00 — Supervisor, Admin 1.00 1.00 1.00 1.00 — Supervisor, Environmental Health ————— TOTAL DEPARTMENT 64.00 58.00 53.00 53.00 — Fair & Expo Center Position Title FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 Changes Admin Analyst 1.00 ———— Admin Support Assistant —1.00 1.00 1.00 — Admin Support Technician 0.75 0.75 0.75 0.75 — Director, Fair & Expo 1.00 1.00 1.00 1.00 — Maintenance Specialist I 3.00 5.00 4.00 4.00 — Maintenance Specialist II 3.00 3.00 4.00 4.00 — Manager, Fair & Expo Maint/ Operations 1.00 1.00 1.00 1.00 — Manager, Food & Beverage 1.00 1.00 1.00 1.00 — Management Analyst —1.00 1.00 1.00 — RV Park Attendant 0.75 0.75 0.75 0.75 — Sales & Marketing Coordinator 2.00 3.00 3.00 3.00 — TOTAL DEPARTMENT 13.50 17.50 17.50 17.50 — Road Department Position Title FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 Changes Admin Support Technician 2.00 2.00 2.00 2.00 — County Engineer 1.00 1.00 1.00 1.00 — County Surveyor 1.00 1.00 1.00 1.00 — Deputy County Surveyor 2.00 2.00 1.00 1.00 — Director, Public Works 1.00 1.00 1.00 1.00 — Engineering Assistant III 3.00 3.00 3.00 3.00 — Engineering Associate 3.00 3.00 3.00 3.00 — Equipment Mechanic 6.00 6.00 6.00 6.00 — Equipment Servicer 1.00 1.00 1.00 1.00 — Fleet Supervisor —1.00 1.00 1.00 — FTE BY DEPARTMENT AND POSITION SCHEDULE 232 IT Analyst III 1.00 1.00 1.00 1.00 — Lead Equipment Operator 2.00 2.00 5.00 5.00 — Lead Traffic Device Specialist 1.00 1.00 1.00 1.00 — Management Analyst 1.00 1.00 1.00 1.00 — Manager, Fleet & Equipment 1.00 1.00 1.00 1.00 — Manager, PW Operations 1.00 1.00 1.00 1.00 — PW Customer Service Clerk 2.00 1.00 1.00 1.00 — PW Equipment Operator 23.00 1.00 1.00 1.00 — PW Equipment Operator Heavy —22.00 19.00 19.00 — PW GIS Analyst/Programmer 1.00 1.00 1.00 1.00 — PW Records/Contract Specialist —1.00 1.00 1.00 — Senior Store Clerk 1.00 1.00 1.00 1.00 — Supervisor, Administrative 1.00 1.00 1.00 1.00 — Supervisor, Road Maintenance 2.00 2.00 2.00 2.00 — Supervisor, Vegetation Management 1.00 1.00 1.00 1.00 — Transportation Engineer 2.00 1.00 1.00 1.00 — Transportation Engineer, Sr.—1.00 1.00 1.00 — Traffic Device Specialist 1.00 1.00 1.00 1.00 — TOTAL DEPARTMENT 61.00 62.00 61.00 61.00 — Natural Resources Position Title FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 Changes Forester 1.00 1.00 1.00 1.00 — Fire Adapted Community Coordinator 1.00 ———— Natural Resources Specialist —1.00 2.00 2.00 — TOTAL DEPARTMENT 2.00 2.00 3.00 3.00 — Solid Waste Position Title FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 Changes Accountant 1.00 1.00 1.00 1.00 — Accounting Clerk 1.00 ———— Community Engagement Coordinator —1.00 1.00 1.00 — Compliance & Infrastructure Manager 1.00 1.00 1.00 1.00 — Customer Service Clerk —2.00 2.00 3.00 1.00 Director, Solid Waste 1.00 1.00 1.00 1.00 — Hazardous Waste Supervisor/Chemist ——1.00 1.00 — Hazardous Waste Lead Technician ——1.00 1.00 — Hazardous Waste Technician ——1.00 1.00 — Landfill Engineer Technician 1.00 1.00 1.00 1.00 — Lead PW Equipment Operator 2.00 2.00 2.00 2.00 — Landfill Site Attendant 13.00 17.00 17.00 20.00 3.00 Management Analyst 1.00 1.00 1.00 1.00 — Manager, Waste Diversion & Franchise Services —1.00 1.00 1.00 — Operations Manager 1.00 1.00 1.00 1.00 — PW Equipment Operator 8.00 3.00 3.00 3.00 — PW Equipment Operator Heavy —8.00 8.00 8.00 — PW Accounting Tech —1.00 1.00 1.00 — TOTAL DEPARTMENT 30.00 41.00 44.00 48.00 4.00 HEALTH SERVICES FTE BY DEPARTMENT AND POSITION SCHEDULE 233 Health Services Position Title FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 Changes Accountant 1.00 1.00 1.00 1.00 — Accounting Tech, Sr.3.00 3.00 3.00 3.00 — Accounting Technician 2.00 2.00 2.00 2.00 — Admin Support Specialist 19.30 19.30 20.30 20.30 — Admin Support Technician 19.45 19.65 19.65 19.65 — Administrative Analyst 2.00 2.00 2.00 2.00 — Administrative Assistant 3.00 4.00 4.00 4.00 — Application Systems Analyst I 1.00 1.00 1.00 1.00 — Behavioral Health Specialist I 49.20 52.20 51.20 51.20 — Behavioral Health Specialist II 43.10 39.85 41.35 41.35 — Behavioral Health Specialist II, Lic 41.00 42.25 42.75 42.75 — Behavioral Health Technician 6.20 6.20 6.70 5.20 (1.50) Business Officer 1.00 1.00 1.00 1.00 — Business Manager —1.00 1.00 1.00 — Certified Medical Assistant —2.00 0.30 —(0.30) Clinical Info System Admin 4.00 4.00 4.00 4.00 — Comm Health Specialist I 2.00 1.00 1.00 1.00 — Comm Health Specialist II 8.00 10.00 9.80 9.80 — Comm Health Specialist III 5.00 5.00 5.00 5.00 — Compliance, Quality & Assurance Officer 1.00 1.00 1.00 1.00 — Contract Specialist 1.00 1.00 1.00 1.00 — Credentialing Specialist 1.00 1.00 1.00 1.00 — Deputy Director, Health Services 2.00 2.00 2.00 2.00 — Director, Health Services 1.00 1.00 1.00 1.00 — Director, Medical —1.00 1.00 1.00 — Environmental Health Specialist I 2.00 2.00 1.00 1.00 — Environmental Health Specialist II 4.00 4.00 5.00 5.00 — Environmental Health Specialist III 3.00 3.00 2.00 2.00 — Epidemiologist 2.00 2.00 2.00 2.00 — Executive Assistant 1.00 1.00 1.00 1.00 — Health Officer 0.75 0.75 0.75 0.75 — Human Resources Analyst 1.00 1.00 1.00 1.00 — Intel & Dev Disabilities Specialist I 25.00 27.00 27.00 27.00 — Intel & Dev Disabilities Specialist II 6.00 6.00 6.00 6.00 — Language Access Coordinator ——0.50 0.50 — Language Access Program Analyst —1.00 1.00 1.00 — Management Analyst 10.00 8.50 9.00 9.00 — Management Analyst Sr.——1.00 1.00 — Manager, Administration 1.00 ———— Manager, Behavioral Health Program 7.00 7.00 8.00 8.00 — Manager, Clinical Services 1.00 1.00 1.00 1.00 — Manager, Public Health Program 4.00 4.00 3.00 3.00 — Medical Assistant 2.00 ———— Medical Records Technician 2.00 2.00 2.00 2.00 — Nurse Practitioner 1.00 1.00 1.00 —(1.00) Nurse Practitioner, Psych 2.00 2.00 4.00 4.00 — Occupational Therapist 1.00 1.00 1.00 1.00 — Operations Coordinator —1.00 1.00 1.00 — Operations Officer 1.00 1.00 1.00 1.00 — Operations Manager —1.00 1.00 1.00 — Operations Specialist 1.00 1.00 ——— FTE BY DEPARTMENT AND POSITION SCHEDULE 234 Patient Accounts Specialist I 1.70 0.70 0.70 0.70 — Patient Accounts Specialist II 1.70 1.70 1.70 1.70 — Peer Support Specialist 29.70 29.70 29.70 28.70 (1.00) Physician, Clinical Services 0.50 0.50 0.50 —(0.50) Psychiatrist 3.80 2.80 3.80 3.80 — Public Health Educator I 4.50 3.40 4.60 3.60 (1.00) Public Health Educator II 11.50 11.50 9.50 9.50 — Public Health Educator III 1.65 1.65 1.65 1.28 (0.37) Public Health Nurse II 21.85 20.85 17.85 16.85 (1.00) Public Health Nurse III 1.60 2.60 3.10 3.10 — Public Information Officer 1.00 ———— Quality Improvement Specialist 4.00 4.50 4.50 4.50 — Registered Dietician 1.30 1.40 1.40 1.40 — Senior DEI Strategist 1.00 1.00 1.00 1.00 — Senior Quality Analyst 1.00 1.00 1.00 1.00 — Supervisor, Administrative 5.00 4.00 4.00 4.00 — Supervisor, Behavioral Health 14.00 15.00 15.00 15.00 — Supervisor, EHS ——1.00 1.00 — Supervisor, Health Services 18.00 16.00 16.00 16.00 — Supervisor, Intel & Dev Dis Spec 3.00 3.00 3.00 3.00 — TOTAL DEPARTMENT 420.80 423.00 424.30 417.63 (6.67) SUPPORT SERVICES Board of County Commissioners Position Title FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 Changes County Commissioner 3.00 3.00 3.00 3.00 — TOTAL DEPARTMENT 3.00 3.00 3.00 3.00 — Administrative Services Position Title FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 Changes Administrative Analyst 1.00 ———— Administrative Assistant 1.00 1.00 1.00 1.00 — County Administrator 1.00 1.00 1.00 1.00 — County Internal Auditor 1.00 1.00 1.00 1.00 — Deputy County Administrator 1.75 1.75 1.75 1.75 — Executive Assistant 1.00 1.00 1.00 1.00 — Performance Auditor 1.00 1.00 0.50 0.50 — Public Information Officer 1.00 2.00 2.00 2.00 — Strategic Initiative Manager 1.00 1.00 1.00 1.00 — TOTAL DEPARTMENT 9.75 9.75 9.25 9.25 — Coordinated Effort Houselessness Position Title FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 Changes Director, Houseless Strategies 1.00 1.00 ——— Admin Analyst 1.00 1.00 ——— TOTAL DEPARTMENT 2.00 2.00 ——— Veterans' Services Position Title FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 Changes Admin Support Technician 1.00 1.00 1.00 1.00 — Assistant Veterans' Services Officer —1.00 1.00 1.00 — Manager, Veterans' Services 1.00 1.00 1.00 1.00 — FTE BY DEPARTMENT AND POSITION SCHEDULE 235 Veterans' Services Officer 3.00 2.00 2.00 2.00 — TOTAL DEPARTMENT 5.00 5.00 5.00 5.00 — Property Management Position Title FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 Changes County Property Specialist 1.00 1.00 1.00 1.00 — Manager, County Property 1.00 1.00 1.00 1.00 — Management Analyst 1.00 1.00 1.00 1.00 — TOTAL DEPARTMENT 3.00 3.00 3.00 3.00 — Risk Management Position Title FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 Changes Admin Support Specialist 1.00 1.00 1.00 1.00 — Claims Coordinator 1.00 1.00 ——— Deputy County Administrator 0.25 0.25 0.25 0.25 — Loss Prevention Coordinator 1.00 1.00 1.00 1.00 — Management Analyst Sr.——1.00 1.00 — TOTAL DEPARTMENT 3.25 3.25 3.25 3.25 — Facilities Position Title FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 Changes Administrative Assistant —0.75 0.75 0.75 — Admin Support Specialist 1.00 1.00 1.00 1.00 — Applications System Analyst I ——1.00 1.00 — Capital Improvement Manager 1.00 1.00 1.00 1.00 — Custodian 7.00 7.00 7.00 7.00 — Director, Facilities 1.00 1.00 1.00 1.00 — Electrician 1.00 1.00 1.00 1.00 — Facilities Operations Manager —1.00 1.00 1.00 — Maintenance Specialist I 3.00 3.00 3.00 3.00 — Maintenance Specialist II 5.00 5.00 5.00 5.00 — Maintenance Specialist III 2.00 2.00 2.00 2.00 — Management Analyst 1.00 1.00 ——— Project Coordinator, Facilities 1.00 1.00 1.00 1.00 — Sr Management Analyst ——1.00 1.00 — Supervisor, Custodial 1.00 1.00 1.00 1.00 — Supervisor, Maintenance 1.00 1.00 1.00 1.00 — TOTAL DEPARTMENT 25.00 26.75 27.75 27.75 — Tax Position Title FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 Changes Accounting Technician 3.00 3.00 3.00 3.00 — Admin Support Technician 0.50 0.50 0.50 0.50 — Deputy Tax Collector 1.00 1.00 1.00 1.00 — Management Analyst 1.00 1.00 1.00 1.00 — Property Tax Specialist 1.00 1.00 1.00 1.00 — TOTAL DEPARTMENT 6.50 6.50 6.50 6.50 — Finance Position Title FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 Changes Accountant 2.00 2.00 2.00 2.00 — Accounting Manager 1.00 ———— Accounting Technician, Sr 3.00 3.00 3.00 3.00 — FTE BY DEPARTMENT AND POSITION SCHEDULE 236 Budget Analyst, Senior 1.00 1.00 1.00 1.00 — Budget Manager 1.00 1.00 1.00 1.00 — Controller —1.00 1.00 1.00 — County Treasurer 1.00 1.00 1.00 1.00 — Management Analyst 1.00 1.00 1.00 1.00 — Payroll Supervisor 1.00 1.00 1.00 1.00 — Payroll Coordinator ——1.00 1.00 — Procurement Manager —1.00 1.00 1.00 — Treasurer/Chief Financial Officer 1.00 1.00 1.00 1.00 — TOTAL DEPARTMENT 12.00 13.00 14.00 14.00 — Human Resources Position Title FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 Changes Administrative Assistant 2.00 2.00 2.00 2.00 — Benefits & Leave Coordinator 1.00 —1.00 1.00 — Human Resources Director 1.00 1.00 1.00 1.00 — Human Resources Manager 1.00 1.00 1.00 1.00 — Human Resources Analyst 3.00 4.00 4.00 4.00 — Human Resources Specialist 2.00 2.00 2.00 2.00 — TOTAL DEPARTMENT 10.00 10.00 11.00 11.00 — Information Technology Position Title FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 Changes Applications System Analyst II 1.00 ———— Applications System Analyst III 4.00 4.00 4.00 4.00 — Solutions Architect Manager 1.00 1.00 1.00 1.00 — Director, IT 1.00 1.00 1.00 1.00 — Administrative Assistant 1.00 1.00 1.00 1.00 — Enterprise Cloud Administrator ——1.00 1.00 IT Analyst II 5.00 5.00 5.00 5.00 — IT Analyst III 2.00 2.00 2.00 2.00 — IT Supervisor, Service Desk —1.00 1.00 1.00 — Manger, Information Security —1.00 1.00 1.00 — Manager, IT Applications 0.70 1.00 1.00 1.00 — Manager, IT Operations 1.00 1.00 1.00 1.00 — Sr Endpoint Administrator ——1.00 1.00 — TOTAL DEPARTMENT 16.70 18.00 20.00 20.00 — GIS Program Position Title FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 Changes Manager, IT Applications 0.30 ———— GIS Analyst/Programmer 1.00 1.00 1.00 1.00 — GIS Analyst 1.00 1.00 ——— GIS Analyst II ——1.00 1.00 TOTAL DEPARTMENT 2.30 2.00 2.00 2.00 — Legal Counsel Position Title FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 Changes Legal Counsel 1.00 1.00 1.00 1.00 — Assistant Legal Counsel 2.00 ———— Paralegal 2.00 2.00 2.00 2.00 — Senior Assistant Legal Counsel 2.00 4.00 4.00 4.00 — TOTAL DEPARTMENT 7.00 7.00 7.00 7.00 — FTE BY DEPARTMENT AND POSITION SCHEDULE 237 COUNTY FUNDS TOTAL 1,172.51 1,194.96 1,194.96 1,186.34 (8.62) Deschutes County 9-1-1 Service Position Title FY 2023 FY 2024 FY 2025 FY 2026 FY 2026 Changes 9-1-1 Call Taker 14.00 7.00 7.00 7.00 — Administrative Analyst 1.00 1.00 ——— Administrative Assistant 1.00 1.00 2.00 2.00 — Admin Manager —1.00 1.00 1.00 — Administrative Support Tech 1.00 1.00 1.00 1.00 — Director, 9-1-1 1.00 1.00 1.00 1.00 — Manager, 9-1-1 Operations 1.00 1.00 1.00 1.00 — Manager, 9-1-1 Technical Systems 1.00 1.00 1.00 1.00 — Manager, 9-1-1 Training 1.00 1.00 1.00 1.00 — Public Safety Dispatcher I 6.00 12.00 10.00 10.00 — Public Safety Dispatcher II 18.00 19.00 21.00 21.00 — Public Safety System Specialist 8.00 8.00 8.00 8.00 — Supervisor, 9-1-1 5.00 5.00 6.00 6.00 — Supervisor, Administrative 1.00 ———— Supervisor, Public Safety System 1.00 1.00 1.00 1.00 — TOTAL DEPARTMENT 60.00 60.00 61.00 61.00 — COUNTY SERVICE DISTRICTS TOTAL 60.00 60.00 61.00 61.00 — GRAND TOTAL 1,232.51 1,254.96 1,255.96 1,247.34 (8.62) FTE BY DEPARTMENT AND POSITION SCHEDULE 238 ACA – American Correctional Association. Accrual basis of accounting – Method of accounting recognizing revenues when earned and expenses when incurred without regard to cash flow timing. Adopted budget – Financial plan itemizing all resources and the use thereof adopted by the governing body. Ad valorem tax – Tax based on the assessed valuation of property. Property taxes are an ad valorem tax. AFSCME – American Federation of State, County and Municipal Employees. ACFR - Annual Comprehensive Financial Report. AOC – Association of Oregon Counties. APP – Adult Parole and Probation. Appropriation – Authorization to spend a specific amount of money for a specific purpose during a budget period. It is based on the adopted budget, including supplemental budgets, if any. It is presented in a resolution or ordinance adopted by the governing body. Approved budget – The budget approved by the budget committee. The data from the approved budget is published in the Financial Summary before the budget hearing. ARPA – American Rescue Plan Act, approximately $38 million in Federal funding for COVID-19 support and other eligible causes. Assessed valuation – A valuation upon real estate or other property by the county assessor or the state as a basis for levying taxes. This amount is multiplied by the tax rate to determine the total amount of property taxes to be imposed. It is the lesser of the property’s maximum assessed value or real market value. Assessment date – The date on which the real market value of property is set – January 1. Asset – A probable future economic benefit obtained or controlled by a particular entity as a result of past transactions or events. A & T – Assessment and Taxation. Audit – The annual review and appraisal of an entity’s accounts and fiscal affairs conducted by an accountant under contract, or the Secretary of State, in accordance with Oregon budget law. (ORS 297.425). Audit Report – A report in a form prescribed by the Secretary of State made by an auditor expressing an opinion about the propriety of a local government’s financial statements, and compliance with requirements, orders, and regulations. Balanced budget – A term used to describe a budget in which total resources equal total requirements. Basis of accounting – A term used to refer to when revenues, expenditures, expenses, and transfers – and the related assets and liabilities – are recognized in the accounts and reported in the financial statements. Beginning net working capital – Resources less expenditures carried over to the following fiscal year and available for appropriation. GLOSSARY 239 BNWC – Beginning net working capital. BOCC – Board of County Commissioners. Bond – A written promise to pay a specified sum of money (face value or principal amount) at a specified date or Budget – A written report showing the local government’s comprehensive financial plan. It must include a balanced statement of actual resource and expenditures during each of the last two years, or budget period, and estimated revenues and expenditures for the current and upcoming year or budget period. Budget committee – Fiscal advisory board of a local government, consisting of the governing body plus an equal number of registered voters appointed from within the boundaries of the local government. Budget message – A written explanation of the budget and the local government’s financial priorities. It is prepared and presented by the budget officer. Budget officer – Person appointed by the governing body to assemble budget material and information and to prepare or supervise the preparation of the proposed budget. Budget transfers – Resources moved from one fund to finance activities in another fund. They are shown as “transfers out” in the originating fund and “transfers in” in the receiving fund. C & F – Child and Family. CAD – Computer Aided Dispatch. Capital outlay – An expenditure category encompassing all material and property expenditures of $5,000 or greater, with an expected useful life exceeding one year. This includes, but is not limited to, expenditures for the purchase of land; the purchase, improvement, or repair of county facilities; or the acquisition or replacement of county equipment. Capital improvement program (CIP) – An annual, updated plan of capital expenditures covering one or more budget periods for public facilities and infrastructure (buildings, streets, etc.) with estimated costs, sources of funding and timing of work. Capital project – Those activities resulting in the acquisition or improvement of major capital items such as land, buildings, and county facilities. (Various capital projects are included in a Capital Improvement Program.) Capital reserve fund – A fund established to account for dedicated funds for a specific future capital expenditures. Cash basis – System of accounting under which revenues are accounted for when received in cash and expenses are accounted for when paid. CCBHC – Certified Community Behavioral Health Clinic. CCO – Coordinated Care Organization. CDC – Center for Disease Control. CDD – Community Development Department. GLOSSARY 240 CFC – Children and Families Commission. CLE – Continuing Legal Education. CODE – Central Oregon Drug Enforcement. COIC – Central Oregon Intergovernmental Council. COLA – Cost of Living Adjustment. Contingency – An appropriation category for those resources reserved to fulfill unforeseen demands and expenditures. Contractual services – A formal agreement or contract entered into with another party for services. Services obtained in this category usually include repairs, professional fees or services. COPs – Certificates of Participation (similar to bonds). DA – District Attorney. DCSEA – Deschutes County Sheriff Employees Association. DCSO – Deschutes County Sheriff’s Office. DD – Developmental Disabilities. Debt – An obligation resulting from the borrowing of money. Debts of governments include bonds, time warrants and notes. Debt service – Payment of interest and principal on an obligation resulting from the issuance of debt. Debt service fund – A fund established to account for the accumulation of resources for, and the payment of, debt principal and interest. Depreciation – The allocation of the cost of a capital asset over the estimated service life of the asset. DVDS – Domestic Violence Deferred Sentencing. EBAC – Employee Benefits Advisory Committee. Employee benefits – Social security, Medicare, pension, group health and dental, life and disability insurance, workers’ compensation, paid leave Oregon and unemployment. Enterprise funds – Funds established to account for activities financed and operated in a manner similar to private business enterprises, where the intent of the governing body is that the costs of providing goods or services to the general public on a continuing basis are financed or recovered primarily through user charges. Expenditure – A liability incurred for personnel, materials and services, debt service, capital outlay, or other requirements during a budgetary period. GLOSSARY 241 Expense – Outflow or other use of assets or incurrence of liabilities (or combination of both) from delivering or producing goods, rendering services or carrying out other activities that constitute the entity’s ongoing, major or central operations. FAA – Formal Accountability Agreements. FAN – Family Access Network. FAST (track) – Formalized Accountability Sanctions Timely. FDPIR – Food Distribution on Indian Reservations. FFT – Functional Family Therapy. Fiduciary Fund – Accounts for assets held in a trustee capacity. Fiscal year – A 12-month period to which the annual operating budget applies at the end of which a government determines its financial position and the results of its operation. The Deschutes County fiscal year is July 1st through June 30th. FOPPO – Federation of Oregon Parole and Probation Officers. FPEP – Family Planning Expansion Project. FTO – Field Training Officer. Full time equivalent (FTE) – One FTE is the equivalent of one employee who works 40 hours per week on average. A .50 FTE equals one employee who averages 20 hours per week of work. Two people working 20 hours per week equal one FTE. Fund – A fund is a fiscal and accounting entity with a self-balancing set of accounts, recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. Fund balance – The balance remaining in a fund after expenditures have been subtracted from resources. Fund type – Funds are categorized into one of 11 different fund types. The fund types are grouped into three classifications: Governmental funds (general, special revenue, debt service, capital projects, and permanent); Proprietary funds (enterprise, internal service); and Fiduciary funds (pension trust, investment trust, private- purpose trust, and custodial). FY – Fiscal Year GAAP – Generally Accepted Accounting Principles. GASB – Governmental Accounting Standards Board. General fund – A fund established for the purpose of accounting for all financial resources and liabilities of the governmental entity except those required to be accounted for in other funds by special regulation, restrictions, or limitations. GLOSSARY 242 General obligation bonds – A bond backed by the full faith and credit, and taxing power of the government. Generally accepted accounting principles (GAAP) – Uniform minimum standards and guidelines for financial accounting and reporting. They govern the form and content of the financial statements of an entity. GAAP encompass the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time. They include not only broad guidelines or general application, but also detailed practices and procedures. GFOA – Government Finance Officers Association. GIS – Geographic Information System. GO – General Obligation (bonds). Governmental accounting – The composite activity of analyzing, recording, summarizing, reporting and interpreting the financial transactions of governments. Governmental funds – Funds in which most governmental activities are recorded. Fund types included in this category are general, special revenue, capital projects, and debt service funds. Governing body – A group of people who formulate policy and direct an institution along with its management. Examples of governing bodies are county court, board of commissioners, city council, school board, board of trustees, board of directors, or other managing board of a local government unit. Grants – Contributions or gifts of cash or other assets. HB – House Bill. HIDTA – High Intensity Drug Traffic Area. HIPAA – Health Insurance Portability and Accountability Act. ICMA – International City Managers Association. Interfund services – Cost of a service provided by one fund to another. The allocated costs of internal service funds, which provide support services to many other funds, is an example of interfund services. Infrastructure – Facilities on which the continuance and growth of a community depend, such as roads, bridges, and drainage system. Internal service funds – Funds which account for services, materials, and administrative support provided to other county departments. The majority of financial support for internal service funds is acquired through charges to county departments. IT – Information Technology. IUOE – International Union of Operating Engineers. JCP – Juvenile Crime Prevention. JMS – Jail Management System. GLOSSARY 243 Levy – The amount of ad valorem tax certified by a local government for the support of governmental activities. Liabilities – Probable future sacrifices of economic benefits, arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future. Local improvement district (LID) – An entity formed by a group of property owners to construct public improvements to benefit their properties. Typical improvements include streets, sewers, storm drains, streetlights, etc., where costs of such improvements are assessed among the benefiting properties. Local option tax – Taxing authority (voter-approved by a double majority, except in even numbered years) that is in addition to taxes generated by the permanent tax rate. Local option taxes can be for general operations, a specific purpose or capital projects. They are limited to five years unless designated for a capital project, in which case they are limited to the useful life of the project or 10 years, whichever is less. LPCHC – La Pine Community Health Clinic. Major funds – These funds account for significant activities of the government entity. The totals of revenues or expenditures, excluding other financing sources and uses, are at least 10% of revenues or expenditures of the corresponding total for all governmental funds (for each governmental fund) or all enterprise funds (for each enterprise fund), and at least 5% of the aggregate amount of all governmental and enterprise funds. Materials and services – An appropriation category encompassing non-capital, non-personnel expenditures. These include expenses for travel and training, operations, property, equipment, and contracted services. Maximum assessed value (MAV) – The maximum taxable value limitation placed on real or personal property by the constitution. It can increase a maximum of 3% per year on existing property. The 3% limit may be exceeded if there are qualifying improvements made to the property, such as a major addition or new construction. MDT – Mobile Data Terminal. Modified accrual basis of accounting – A basis of accounting where revenues are recognized when they are both measurable and available and expenditures are recognized at a time when liability is incurred pursuant to appropriation authority. NAMI – National Alliance on Mental Illness. NACO – National Association of Counties. Nonmajor funds – Funds that do not qualify as a Major Fund and are generally reported in the aggregate separately from Major Funds. However, any fund may be reported as a major fund if the government's officials feel it is warranted to do so. OACTFO – Oregon Association of County Treasurers and Finance Officers. OCCF – Oregon Commission on Children and Families. OGFOA - Oregon Government Finance Officers Association. OHP – Oregon Health Plan. GLOSSARY 244 Operating budget – That portion of an annual budget that applies to non-capital projects, non-capital outlays, transfers, contingency, unappropriated ending fund balance and reserve for future expenditures. The combined categories of personnel services and materials and services can be combined to provide the operating budget. OPHD – Oregon Public Health Division. OPSRP – Oregon Public Service Retirement Plan. Ordinance – A formal legislative enactment by the governing body. If it is not in conflict with any higher form of law, such as a state statute or constitutional provision, it has the full force and effect of law within the boundaries of the jurisdiction. Oregon revised statues (ORS) – The set of laws established by a vote of the people or the Oregon State legislature. OSP – Oregon State Police. Outcome – A result; the mathematical expression of the effect on customers, clients, the environment, or infrastructure that reflect the purpose of a program. PAC – Professional Advisory Council. PERS – Public Employees Retirement System. Performance measures – Indicators that objectively measure the degree of success a program has had in achieving its stated objectives, goals, and planned program activities. Permanent rate limit – The maximum rate of ad valorem property taxes that a local government can impose, exclusive of other voter approved levies. Taxes generated from the permanent rate limit can be used for any purpose. No action of the local government or its voters can increase or decrease a permanent rate limit. Personnel services – An expenditure classification encompassing all expenditures relating to employees. This includes union and non-union labor costs, employee benefits, and payroll tax expenses. PRMS – Public Records Management System. Program – A group of related activities performed by one or more organized units for the purpose of accomplishing a function for which the governmental entity is responsible (sub-unit or categories or functional areas). Program budget – A method of budgeting whereby resources are allocated to the functions or activities rather than to specific items of cost. Services are broken down into identifiable service programs or performance units. A unit can be a department, a division, or a workgroup. Each program has an identifiable service or output and objectives. Proprietary funds – Funds used to account for a government's ongoing organizations and activities similar to those often found in the private sector. Fund types included in this category are enterprise and internal service funds. PSAP – Public Safety Answering Point. GLOSSARY 245 Publication – Public notice given by publication in a newspaper of general circulation within the boundaries of the local government. PVAB — Property Value Appeals Board QIM – Quality Incentive Measure. Real market value (RMV) – The amount in cash which could reasonably be expected by an informed seller from an informed buyer in an arm’s-length transaction as of the assessment date. In most cases, the value used to test the constitutional limits. Requirements – Total of appropriations, including personnel services, materials and services, capital outlay, debt service, transfers, contingency, combined with unappropriated ending fund balance and reserve for future expenditures. Reserve – A portion of a fund balance which has been legally segregated for a specific use. Reserve for future expenditure – A budgeted requirement category in a reserve fund not intended to be expended during the fiscal year. This requirement represents the amount a governmental entity plans to hold for future financing of a service, project, property or equipment. Resolution – A formal order of a governing body; of lower legal status than an ordinance. Resources – Total amounts available for appropriation including estimated revenues, transfers in and beginning net working capital. Revenue – Receipts for the fiscal year including transfers and excluding beginning net working capital. The major categories of revenue include taxes, intergovernmental revenues, charges for services, interest and rents, fines and forfeitures, other revenues and transfers in. Revised budget – A budget which includes all changes made to the original adopted budget as a result of budget adjustments and the supplemental budget process. RMS – Records Management System. SAMHSA – Substance Abuse and Mental Health Services Administration. SAR – Search and Rescue. SB – Senate Bill. SBHC– School Based Health Clinic. SDC – System Development Charge. SDFS – Safety and Drug Free Schools. Special revenue funds – Funds used to account for receipts from revenue sources that are legally restricted or otherwise designated for special projects. STAS – Student Threat Assessment System. GLOSSARY 246 STD – Sexually Transmitted Disease. Supplemental budget – A financial plan prepared to meet unexpected needs or to spend resources not anticipated when the original budget was adopted. It cannot be used to authorize a tax. System development charge – A fee paid at the time a permit is issued which is restricted to projects which will mitigate the impact on a specific service. TANF – Temporary Assistance for Needy Families. Tax levy – The total amount eligible to be raised by general property taxes. Tax rate – The amount of tax levied for each $1,000 of assessed valuation. The tax rate is multiplied by the assessed valuation to determine the tax imposed. Transfers – Legally authorized interfund transfers of resources from one county fund to another county fund. UA – Unitary Assessment. Unappropriated ending fund balance – A classification for those resource amounts not appropriated for any purpose and reserved for ensuing fiscal years. This may include specific reserves for buildings or equipment or may be generally reserved funds for no specific purpose. User fees – The payment of a fee for direct receipt of a public service by the party benefiting from the service. WEBCO – Wellness and Education Board of Central Oregon. WIC – Women, Infants and Children. Working Capital – See beginning net working capital. GLOSSARY 247