HomeMy WebLinkAboutFY 2026 Deschutes County Adopted Budget Book FinalDESCHUTES COUNTY, OREGON
FY 2025-26 ADOPTED BUDGET
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DESCHUTES COUNTY
Adopted 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
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EXECUTIVE SUMMARY
County Administrator’s Fiscal Year 2026 Budget Message .............................................................................11
About this Budget Document ................................................................................................................................17
DESCHUTES COUNTY: AN OVERVIEW
County Profile, Demographics and History ........................................................................................................19
Organizational Chart ..............................................................................................................................................29
County Goals and Objectives ...............................................................................................................................31
Department Performance Measures ...................................................................................................................33
Revenue and Expenditure Highlights ..................................................................................................................51
BUDGET PROCESS
Annual Budget Process and Basis of Accounting .............................................................................................57
Budget Calendar .....................................................................................................................................................61
Changes from Proposed Budget to Adopted Budget .......................................................................................59
BUDGET SUMMARIES
Fund Structure ........................................................................................................................................................65
Fund Descriptions ..................................................................................................................................................67
Deschutes County Funds Summary ...................................................................................................................73
Deschutes County Capital Outlay Summary......................................................................................................75
Summary of Resources and Requirements .......................................................................................................79
Summary of Appropriations and Reserves for Future Expenditures ..............................................................93
General Fund ..........................................................................................................................................................95
Long-Term Financial Forecast ..............................................................................................................................99
DEPARTMENT BUDGETS
Public Safety Departments
Community Justice .................................................................................................................................................103
District Attorney’s Office ........................................................................................................................................109
Justice Court ...........................................................................................................................................................117
Sheriff’s Office .........................................................................................................................................................119
Direct Services Departments
Assessor’s Office ....................................................................................................................................................131
Clerk’s Office ...........................................................................................................................................................135
Community Development ......................................................................................................................................139
Fair & Expo Center .................................................................................................................................................147
Road .........................................................................................................................................................................151
Natural Resources .................................................................................................................................................159
Table of Contents
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Solid Waste .............................................................................................................................................................163
Health Services .......................................................................................................................................................169
Support Services Departments
Board of County Commissioners .........................................................................................................................181
Coordinated Houseless Response Office (CHRO) ...........................................................................................185
Veterans’ Services ..................................................................................................................................................187
Property Management ...........................................................................................................................................189
Risk Management ..................................................................................................................................................195
Administrative Services .........................................................................................................................................197
Facilities ...................................................................................................................................................................203
Finance/Tax .............................................................................................................................................................209
Human Resources .................................................................................................................................................217
Information Technology .........................................................................................................................................221
Legal Counsel .........................................................................................................................................................227
COUNTY SERVICE DISTRICTS
Deschutes County 9-1-1 .......................................................................................................................................233
Extension and 4-H Service District ......................................................................................................................237
Summary of Resources and Requirements County Service Districts ............................................................241
CAPITAL IMPROVEMENT PROGRAM
Capital Improvement Program .............................................................................................................................245
DEBT MANAGEMENT
Debt Overview ........................................................................................................................................................256
Fiscal Year 2026 Scheduled Principal and Interest Payments Summary .....................................................260
Scheduled Principal and Interest Payments Through Retirement ..................................................................261
Amortization Schedules by Debt Issue ...............................................................................................................262
PERSONNEL SUMMARY SCHEDULES
Full-Time Equivalent Charts .................................................................................................................................273
Full-Time Equivalent by Fund Schedule .............................................................................................................275
Full-Time Equivalent by Department and Position Schedule ..........................................................................277
GLOSSARY
Glossary ...................................................................................................................................................................307
APPENDICES
Financial Policies ....................................................................................................................................................289
Property Taxes and Values ...................................................................................................................................295
Principal 2024-25 Property Taxpayers ................................................................................................................296
Ratios of General Bonded Debt Outstanding ....................................................................................................296
Table of Contents
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Direct and Overlapping Debt ................................................................................................................................297
Population and Assessed Value Statistics ..........................................................................................................298
FTE per Thousand Population .............................................................................................................................298
Major Programs Funded by State Resources ...................................................................................................299
Fund Balance Changes of Major and Nonmajor Funds ...................................................................................302
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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
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and changing community. Our collective actions have resulted in a $2.2 million decrease in the adopted 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 adopted FY 2026 budget. Many difficult decisions have been made in creating the adopted 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 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
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.
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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 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 Adopted Budget Summary
Thanks to the collaborative efforts of all County departments and offices, the 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 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 operating budget for FY 2026, which best reflects the County’s actual spending
(excluding County Service Districts, contingency, unappropriated balances and internal transfers), is $430.7
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
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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.
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•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 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 budget. Thank you to the Budget Committee, including our Board of
Commissioners, for their review and consideration of this budget for FY 2026.
In partnership,
Nick Lelack, County Administrator
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About this Budget Document
This budget document uses the widely recommended program budget format. The document provides expanded
narrative descriptions of revenue and expenditure issues in the context of departmental goals, work plans and
performance measures that tie into countywide goals and objectives developed by the Board of Commissioners.
By budgeting this way, the County’s budget document serves also as a strategic plan and a communication tool
that the County uses to convey to the public easy-to-understand information about significant budgetary issues,
trends and resource choices. A line-item budget, is also prepared and available for inspection by the Budget
Committee and any other resident.
While a line-item budget is an accounting document that provides an organization’s numerical details, a program
budget is a policy document and a long-range planning and communication document that, besides being a
financial plan, provides summary information about the line-item detail. The program budget also gives the public
a clear picture of exactly what it is buying with its money, and focuses Budget Committee and Board of
Commissioner’s attention on what the organization is trying to achieve with its budget decisions. A number of
distinguishing characteristics of a program budget can be found in this document and are listed below:
•A coherent statement of financial policies.
•Non-financial countywide goals and objectives for FY 2026. Goals and objectives are reviewed, discussed
and adopted by the Board of Commissioners at the annual retreat. As competing demands for resources
are considered, they are matched against the adopted goals and objectives. Departments use the Board’s
adopted countywide goals and objectives to develop their own goals, objectives, action plans and
performance measures.
•A capital improvements program. A capital improvement is defined as a project or purchase related to the
acquisition, expansion or rehabilitation of the County’s buildings, equipment, parks, streets and other
public infrastructure. As a rule of thumb, these improvements will cost more than $100,000. The program
includes projects for which funding has been identified, as well as those for which funding is unknown or
uncertain.
•A glossary of budget terms.
•An overview of all budgeted FTE positions.
In addition to the above items, each department budget contains the following elements:
•A description of department priorities as they related to the countywide goals and objectives.
•An organizational chart and summary of department functions.
•A description of current year successes.
•A description of significant issues and challenges forecast for the next fiscal year, as well as a description
of the department’s fiscal condition.
•A budget financial summary.
•Charts and graphs that provide a visual depiction of the department’s budget.
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COUNTY PROFILE
French-Canadian fur trappers gave the name, “Riviere des Chutes” (River of the Falls), to one of Oregon’s most
scenic rivers. It is from this river that the County of Deschutes takes its name. Located in the heart of Central
Oregon, between the towering Cascade Mountain Range to the west and the high desert plateau to the east,
Deschutes County is the outdoor recreation capital of Oregon. The county encompasses 3,055 square miles of
scenic beauty, mild climate, diverse recreational opportunities and a growing economy. From humble beginnings,
Deschutes County now experiences the rapid population growth and has developed into a bustling destination
where an expanding community and unique natural beauty intertwine.
County Formation
The Oregon Territory was established in 1846 and included the current states of Washington, Oregon, Idaho and
parts of Montana and Wyoming. This territory was eventually split up when Oregon obtained its statehood on
February 14, 1859. At that time, the area that is now Deschutes County was part of Wasco County. In 1882,
Central Oregon seceded from Wasco County forming Crook County with Prineville as the county seat. In 1914,
the northwest portion of Crook County separated to form Jefferson County. During this time, a movement was
underway to move the county seat from Prineville to Bend. Although a vote to move the county seat narrowly
failed, support for the establishment of a new county with Bend as the county seat eventually prevailed. It was not
until December 13, 1916 that Deschutes County became a county in its own right. Created from the western
portion of Crook County, Deschutes County was the last of Oregon’s current 36 counties to be established. The
new county had its first meeting to organize county government in 1918 with the election of Judge William Barnes,
Commissioners A.L. Mackintosh and Lew Smith, District Attorney Harvey DeArmond, Sheriff S.E. Roberts,
Treasurer Clyde McKay, Coroner Elmer Niswonger, as well as a county clerk, assessor, surveyor, physician and
superintendent of schools.
County Map
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Population
When Deschutes County was formed in 1916, there were an estimated 5,000 residents. By 1920, the first U.S.
Census held after its formation, the population had nearly doubled. Since that time population growth in
Deschutes County has been swift. Over the last 20 years, Deschutes County's prevails among the fastest growing
counties in Oregon. This graph displays the population recorded by the U.S. Census Bureau between 1970 and
2020. The Population Research Center at Portland State University provided estimates for 2025.
Deschutes County Population
1970 1980 1990 2000 2010 2020 2025
est.
—
50,000
100,000
150,000
200,000
250,000
DEMOGRAPHICS
Unless otherwise identified, all of the following demographic information about Deschutes County was drawn from
the U.S. Census Bureau’s 2019-2023 American Community Survey.
Race
Among Deschutes County’s residents, 88.5% are white, 1.1% are Asian, 0.7% are American Indian, 0.4% are
Black or African American, 2.5% are of another race, and the remaining 6.8% are of two or more races.
Age
The median age of Deschutes County residents is 42.6 years old, which is slightly older than the U.S. median age
of 39.1 years old. The county median age includes 20.8% of residents who are 65 years old or older and 19.3%
under the age of 18.
Residence
Among current Deschutes County residents, 53.4% were born outside of Oregon, including 4.9% who were born
outside the United States. Net migration to Deschutes County between 2020 and 2024 is approximately 17,014
residents.
Education
High school graduates represent 94.8% of the population over the age of 25 years old. Those with a Bachelor’s
degree or higher represent 43.4% of the county’s population.
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Deschutes County consists of three school districts. The largest is the Bend-La Pine School District, the 6th
largest school district in Oregon, with approximately 16,874 students. The second largest district is the Redmond
School District with Fall enrollment of 7,134 students. In addition to the City of Redmond, this district serves
Alfalfa, Eagle Crest, Crooked River Ranch, Terrebonne and Tumalo. Finally, the Sisters School District enrolled
1,170 students. There are also a number of private schools in the county.
Deschutes County is home to Central Oregon Community College (COCC). The main campus is located in Bend
with satellite campuses in Redmond, Madras, and Prineville. There were approximately 6,004 students enrolled at
COCC for the 2024 fall term.
OSU-Cascades, formerly on a campus shared with COCC, opened its new Bend branch campus in 2016. It is the
only baccalaureate and graduate degree granting institution based in Central Oregon. It compliments COCC
course work, offering upper-division and graduate courses and currently offers 25 academic majors. At full build
out, OSU-Cascades will offer as many as 50 undergraduate and graduate degree programs. Enrollment for Fall
2023 was 1,370 students. The University has a goal of developing a 128 acre campus to accommodate up to
5,000 students.
Income and Employment
Historically, Deschutes County was dominated by wood product manufacturing. However, the local economy has
undergone significant changes in the last two decades. Now dominated by retail trade, health care and tourism,
Deschutes County attracts visitors and consumers from neighboring counties and around the state. Beginning in
2007, the economy slowed down significantly led by a stalled housing market. According to the State of Oregon
Employment Department and the U.S. Department of Labor, Bureau of Labor Statistics, the unemployment rate in
Deschutes County in January 2025 was 5.3%, which matched the state unemployment rate (5.3%) but higher
than the national rate (4.1%) during the same period. The median household income in Deschutes County, based
on data published by the 2019-2023 American Community Survey from the U.S. Census Bureau, was $87,640.
LARGEST EMPLOYERS IN DESCHUTES COUNTY (2025)
Employer # Employees % Total Employment Type of Business
1. St. Charles Medical Center 4,742 31.92 %Health Care
2. Bend-La Pine School District 2,385 16.05 %Education
3. Deschutes County 1,334 8.98 %Government
4. Mt. Bachelor 1,094 7.36 %Accommodation & Recreation
5. BASX Solutions 1,060 7.14 %Manufacturing
6. Sunriver Resort 975 6.56 %Accommodation & Recreation
7. Redmond School District 901 6.06 %Education
8. Central Oregon Community College 801 5.39 %Education
9. City of Bend 783 5.27 %Government
10. Safeway (includes Albertsons) 781 5.26 %Supermarket Chain
Source: Economic Development for Central Oregon (EDCO)
County Health
The Robert Wood Johnson Foundation, in collaboration with the University of Wisconsin Population Health
Institute, developed the County Health Rankings in 2009 which utilizes health-related data from various sources.
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State-specific reports were created and counties within the state were ranked based on multiple factors, and data
measures.
Since 2009 almost every county in the United States is ranked annually within their state in two general areas:
health factors and health outcomes. These rankings are based on a model of population health that emphasizes
the many factors that contribute to the health of a community. They are standardized and combined using
scientifically-informed weights. In 2025, Deschutes County retained high rankings among Oregon’s 36 counties.
•Population Health and Well-being include life span, physical and mental health, as well as life satisfaction.
Deschutes County was ranked 4th among Oregon counties in this category.
•Community Conditions measures health infrastructure, physical environment, social factors and economic
factors. Deschutes County was ranked 5th in the state in this category.
HISTORY
People have inhabited what is now Deschutes County for approximately 11,500 years. Native American people
regularly traversed the region following the Klamath Trail along the Deschutes River from southern Oregon north
to the Columbia River. They would collect seasonal foods, hunt wild game and fish for salmon in the area’s rivers.
The area was primarily inhabited by three native tribes when British and French fur trappers arrived in the early to
mid-1800’s. In the North, Wasco bands fishing the Columbia River would travel south to trade with other native
tribes. The Walla-Wallas (later Warm Springs bands), living on the Columbia River tributaries, would travel
between summer and winter camps. They relied on fish, as well as game, roots and berries for food and traded
regularly with the Wascos. The Paiute bands from the southeast, having little contact with the other tribes,
migrated great distances following game across the high plains of Oregon, Utah, Idaho and Nevada. The Treaty of
1855 established the Warm Springs Reservation just north of Deschutes County for the Wascoes and Walla-
Wallas. The Paiutes joined the reservation in 1879.
A party from the American Fur Trading Company is believed to be the first non-native travelers to pass through
Deschutes County in 1813. Peter Skene Ogden, a fur trader with the Hudson’s Bay Company, was the first
European visitor to spend time in Deschutes County in 1825 while undertaking a trapping expedition. Throughout
the late 1820’s and 1830’s, small groups of fur traders began passing through the county.
In the 1840s, large groups of settlers began traveling west along the Oregon Trail headed to new farming
communities developing on the west side of the Cascade Mountains. The typical route followed a path several
hundred miles north of Deschutes County along the Columbia River. In 1845, however, Stephen Meek led a large
party west from Fort Boise in search of a shorter route that brought them to Deschutes County. Unfortunately, no
viable shortcut was discovered and several members of Meek’s party lost their lives.
While the Deschutes River offered a path for traveling north and south during this time, the nearest east-west
travel route was the Barlow Road located several hundred miles north in The Dalles. This changed in 1853 with
the establishment of the Willamette Pass, located just across the southern border of Deschutes County. This route
crossed the Cascade Mountains connecting the area to Eugene. Eventually two routes were established in
Deschutes County - the Scott Trail over the McKenzie Pass in 1862 and the Santiam Wagon Road in 1866.
First Permanent Settlers
The establishment of travel routes across the Cascade Mountains brought four cattlemen in 1859, Deschutes
County’s first semi-permanent settlers. John Craig, Robert Millican, Felix Scott Jr. and Marion Scott brought 900
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head of cattle eastward through the mountains in the spring to graze their stock in Central Oregon. They would
pass back across the mountains before the arrival of winter. Soon other cattle ranchers began grazing their herds
in Deschutes County. Later, sheep herders began summering in the higher elevations of the Cascades bringing
their flocks down to lower elevations when the weather got too cold. The appearance of both cattle ranchers and
sheep herders in the area touched off what became known as “range wars” in Deschutes County. These conflicts
were common in communities across the western United States during this time. Cattle ranchers blamed sheep
herders for overgrazing and sheep herders blamed cattle ranchers for excluding them from public lands and
monopolizing limited water sources.
Other than cattle ranchers and sheep herders, Central Oregon did not attract many settlers in the 19th Century.
This could be attributed to limited access to and from other communities, an absence of railroad service and non-
irrigated lands ill equipped for agriculture. The Carey Act of 1894 and the Newlands Reclamation Act of 1902
provided federal support to irrigate large tracts of public land as well as land distributed to arriving settlers. This
legislation initiated large irrigation ventures and led to a significant number of new settlers in Central Oregon.
Railroads
James J. Hill, of the Great Northern and North Pacific railroads, bought the Oregon Trunk Railway for a planned
route up the Deschutes River. E.H. Harriman, who controlled the Union Pacific Railway and the Southern Pacific
Railway, seeking a similar route, incorporated the Des Chutes Railway. In 1909, the Oregon Trunk and Des
Chutes Railroads began building parallel railroads on opposite sides of the Deschutes River in a race to provide
rail service to Deschutes County. Dynamiting, sabotage, and brawls punctuated the “Deschutes Canyon War” as
both tried to be the first railroad to reach the growing communities in Deschutes County. Eventually, an agreement
was worked out in May 1910 to provide for joint operation of the rails. Passenger rail service reached Redmond
on September 21, 1911 and Bend three months later. Railroad was soon followed by the construction of several
major highways along the earlier established east-west trails, further connecting Deschutes County to the rest of
the state.
Timber Industry
The ponderosa pine forests of Deschutes County attracted the attention of pine lumber producers who began
acquiring timber lands as early as 1895. With the establishment of the Deschutes National Forest in 1908, the
abundance of timber in Central Oregon was no longer a secret. Soon after railroad service became available,
lumber companies built mills to process the harvesting of the region’s pine forests. Within a decade nearly every
community in the county had railroad service and a lumber mill. During this time, Bend emerged as one of the
nation’s great pine production centers. Shevlin-Hixon and Brooks-Scanlon, two prominent lumber companies at
the time, both built large mills in Bend in 1915. Less than a year later, the two mills were producing 750,000 board
feet of lumber per day and employing thousands of people. Lumber mills served as the primary economic driver in
Deschutes County for the next several decades peaking during World War II when 700 million board feet was
being produced each year in the county. After the war, however, the industry started to decline. In 1950, Shevlin-
Hixon was purchased by Brooks-Scanlon and mills began closing. Brooks-Scanlon was eventually acquired and
their mill in Bend ceased operation in 1994. By the end of the 20th century, no operating mills remained in
Deschutes County.
Outdoor Recreation
In 1928, four Scandinavian mill workers, Chris Kostol, Emil Nordeen, Nels Skjersaa and Nils Wulfberg, formed the
Bend Skyliners mountaineering club. This club is credited with introducing winter sports to Deschutes County by
sponsoring races, conducting mountain rescues and promoting competitive skiing. Bill Healy, after developing a
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great interest in winter sports as a member of the 10th Mountain Division during World War II, moved to Bend
after the war and joined the Skyliners. In 1957, Healy, with other investors, developed a ski area on Bachelor
Butte. The peak would be renamed Mount Bachelor and become a popular winter sports attraction and a
prominent destination in Deschutes County.
As more travelers visited Deschutes County during the 1950’s, attention was drawn to the blue skies, snow-
capped mountains, green parks, and scenic waterways the area had to offer. Vacationers came to enjoy outdoor
recreational activities including fishing, hunting, mountaineering, and summer camping. Leisure, tourism and
outdoor recreational pursuits began taking root supplanting the declining timber industry as the County’s new
economic driver and remain so today.
A Metropolitan Economy
Deschutes County’s rapid population growth, particularly in the early 2000s, dramatically transformed the
economy of the region. Although tourism, construction, and wood product manufacturing continue to be important
components of the local economy we have seen the emergence of more professional, specialized, and technical
industry sectors over the past two decades. These new sectors include advanced manufacturing, bioscience/
pharmaceuticals, high tech, and professional services, such as engineering, design, marketing, advertising, and
other consulting services. The growth in these sectors have largely been driven by small companies relocating to
Central Oregon for a balanced lifestyle that includes of outdoor recreation, city amenities and small town commute
times. These changes over the past twenty years have pushed Deschutes County to the 4th most diverse industry
mix of Oregon’s of 36 counties, according to the Hachman Diversification index. The expansion of the
professional sector has led to Bend and more broadly Deschutes County looking much more like a traditional
metropolitan area. This transition is likely to continue into the future as the region continues to grow, the labor
force thickens, and diverse businesses open or relocate to the region.
COMMUNITIES
Deschutes County contains residential communities offering a variety of urban and rural lifestyles. There are six
specific community types located in the county: incorporated cities, unincorporated urban communities, rural
communities, rural service centers, resort communities and destination resorts. The U.S. Census Bureau also
recognized additional communities as census designated places.
Incorporated Cities
For a community to become an incorporated city, it requires the vote of 50% of residents. Once incorporated, a
city is permitted to levy taxes on residents and is required to provide services such as electricity, sewer and water.
There are four incorporated cities in Deschutes County.
Bend: Serving as the county seat, Bend is the largest city in Deschutes County and the sixth largest city in
Oregon. The name was derived from "Farewell Bend," a designation used by early pioneers referring to the bend
in the Deschutes River marking one of the few points where the river could be crossed. In 1860, John Young
Todd, Bend’s first settler, built a bridge across the Deschutes River at Sherar’s Falls and established the Farewell
Bend Ranch. In 1877, Cort Allen and William Staats, would become the first permanent residents in what would
eventually be the City of Bend. By the turn of the century, only 21 residents inhabited the area and raising
livestock was the only industry. This changed with the arrival of Alexander Drake in 1900, who began purchasing
land along the Deschutes River. He purchased vast tracks of timber land and set up a mill in 1901. Forming the
Pilot Butte Development Company, Drake constructed a canal system to irrigate the land and deliver water to the
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residents. In 1904, the Pilot Butte Development Company platted the city, the Bend Post Office was established
and the first phone lines were installed connecting Bend to Prineville. At Drake’s urging, 500 residents voted to
create the City of Bend in 1905. With the arrival of the railroad in 1911, Bend became a booming timber town.
D r a k e P a r k w a s c r e a t e d i n 1 9 2 0 b y a c i t y b o n d l e v y a n d S h e v l i n P a r k w a s d o n a t e d b y S h e v l i n - H i x o n . A y e a r l a t e r ,
the first streets of Bend were paved. Today, Bend is a popular tourist destination centrally located near many of
Deschutes County’s amenities. Bend, as the largest Oregon city east of the Cascade Mountains, also serves as a
regional center for commercial, industrial and cultural activity.
La Pine: Although residences have been established in La Pine for more than a century, it remained Oregon’s
last unincorporated town until December 7, 2006 when residents voted to incorporate. Platted in 1910, next to the
small town of Rosland, La Pine would soon overtake the smaller community. The name was suggested by Alfred
A. Aya referencing the abundance of pine trees in the area. This community formed as a stop for travelers
following the Huntington Road, a common path of travel during the late 1800’s alongside the Deschutes River. La
Pine is located in southern Deschutes County near the Deschutes and Little Deschutes Rivers, as well as the
Cascade Lakes. Nestled among tall pine forests, La Pine offers panoramic views of the Cascade Mountains and
convenient access to many outdoor recreational opportunities. It is a growing community with a strong, rural
character.
Redmond: Named for Frank and Josephine Redmond, this community is home of Roberts Field Regional
Airport and the Deschutes County Fair. The Redmonds were homesteaders who fortuitously pitched a tent next to
the main irrigation canal and adjacent to the projected path of the railroad in 1904. The next year, the town was
platted and in 1906 water reached the emerging community. The city was incorporated in 1910 with a post office
being established in 1915. In the early years, Redmond prospered as a market town serving farms and ranches in
northern Deschutes County. The city gained statewide attention with the construction of the Redmond Hotel in
1928, billed as the finest hotel east of the Cascade Mountains. With the establishment of Camp Redmond in
1939, the largest Civilian Conservation Corps camp on the West Coast, the community experienced a small
population spurt. Roberts Field, which was constructed in 1940, was leased by the U.S. Air Force for use as a
training base for B-17 bombers and P-38’s during World War II. After the war, the airport began offering
commercial air service. Today, it provides the only commercial air service for the Central Oregon region. Redmond
is strategically located at the heart of Central Oregon. Due to its central proximity to the county seats of
Deschutes, Crook and Jefferson Counties (Bend, Prineville and Madras), Redmond often serves as a hub for
regional activities and events.
Sisters: Incorporated in 1946, Sisters is located at the foot of the Cascade Mountains in northwest Deschutes
County. The community was originally established in 1865, just west of its current location, as Camp Polk. The
military camp was short lived being abandoned the following year but the town lived on as a crossroads for
settlers. In 1888, the post office at Camp Polk was moved to the present city site at the junction of the Santiam
and McKenzie Passes. The name was changed in recognition of the three Cascade peaks on the city’s western
skyline, collectively known as the Three Sisters. Originally serving as an outpost and supply depot for wagon
travel across the Cascade Mountains, Sisters honors its history by maintaining downtown storefronts designed in
a turn-of-the-century style. Today tens of thousands of visitors come to Sisters for the internationally recognized
Sisters Outdoor Quilt Show. Sisters also hosts a Professional Rodeo Cowboys of America-sanctioned rodeo.
Urban Unincorporated Communities
This type of community must have at least 150 permanent residential dwellings, have three or more land uses and
be served by community sewer and water systems. Deschutes County has one urban unincorporated community.
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Sunriver: Located 15 miles south of Bend, Sunriver is one of Oregon’s premier resort communities. It was
constructed on the former grounds of Camp Abbot, a World War II training facility which was abandoned in 1944.
In 1965, a master plan was developed and construction began two years later. Sunriver has many of the
conveniences of a small city and encompasses approximately 3,375 acres. Although there are an estimated 1,700
permanent residents, Sunriver’s population expands to more than 20,000 temporary and permanent residents
during peak tourist season.
Rural Communities
These communities are comprised primarily of permanent residential dwellings. They also contain commercial,
industrial and public land that serve the community and surrounding area. Deschutes County has two rural
communities.
Terrebonne: This community, located about six miles north of Redmond, was platted in 1909. It was originally
named Hillman after James Hill and E.H. Harriman, the two railroad magnates. Stimulated by the arrival of the
railroad, many lots in the newly platted town were being sold, in some cases sight unseen. This activity soon led
to fraudulent land sales tarnishing Hillman’s reputation and eventually prompting the town to change its name to
Terrebonne, which means “good earth.” Terrebonne is located just east of the Deschutes River on Highway 97.
This community has a population of about 1,298 in 2022. Visitors often stop in Terrebonne on their way to Smith
Rock State Park, one of the premier rock climbing venues in Oregon, located only two miles east of town.
Tumalo: Founded by A.W. Laidlaw, this community is located less than three miles northwest of Bend. The
community is bisected by the Deschutes River with the Laidlaw Butte on the west and the bluff of the river canyon
on the east. The community was originally settled with the incorporation of the Three Sisters Irrigation Company in
1899. Water was to be diverted from the Deschutes River and Tumalo Creek to irrigate as many as 60,000 acres
of land. The town, originally named Laidlaw for its founder, was platted in 1904. The community envisioned
becoming the population and commercial center for Central Oregon with the arrival of the railroad. However, when
it was announced that the railroad would be passing through Bend, a similar-sized community at the time, instead
of Tumalo such hopes were dashed. The community officially changed its name to Tumalo in 1915, a Klamath
word meaning “wild plum.” Today, Tumalo is a small farming community with most farms on fewer than five acres.
Resort Communities
These are typically planned communities established and used for recreation or resort purposes. These
communities were developed before the establishment of the destination resort designation. They contain
permanent and temporary residential occupancy, as well as some commercial uses to serve the community.
Deschutes County has two resort communities.
Black Butte Ranch: Located eight miles west of Sisters, Black Butte Ranch has served as a cattle ranch since
the late 1800’s. Today, a portion of Black Butte Ranch remains an operational cattle ranch. In 1970, Brooks-
Scanlon, the lumber company, purchased 1,280 acres and developed a community of homes while aiming to
preserve the natural setting. They were marketed across the state as second homes. Black Butte Ranch has
grown to 1,800 acres in the main development with 1,253 lots for both permanent and seasonal residents, as well
as 82 acres for industrial uses in support of the community.
Inn of the 7th Mountain and Widgi Creek: Located about five miles southwest of Bend, the Inn of the 7th
Mountain was developed in the late 1960’s as a standalone resort community with overnight lodging and
recreational facilities. The initial 23-acre community, developed in the late 1960's, includes 230 condominium units
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in 22 buildings and some commercial businesses targeted toward residents and vacationers. A large portion of the
units are inhabited on a seasonal basis. Widgi Creek was approved in 1983 as a 237-acre expansion of the Inn of
the 7th Mountain. It includes a golf course, 107 single family homes and 103 condominium units. The community
is entirely bordered by the Deschutes National Forest.
Destination Resorts
These communities are self-contained developments providing visitor accommodations and developed
recreational facilities in a natural setting. When Oregon established statewide planning goals in 1975,
development outside of urban growth boundaries was prohibited, effectively ending future resort communities
similar to Sunriver and Black Butte Ranch. In 1982, the planning goals were revised to address destination
resorts. A county could choose to permit destination resorts, provided a map of eligible areas and specific county
plans and ordinances are created. In Deschutes County, a resort must have a minimum of 160 acres, half
dedicated to permanent open space. A minimum of 150 overnight units are required and residential units cannot
exceed twice the number of overnight units. Commercial uses are limited to serving the resort and an investment
of at least $7 million in visitor accommodations and recreational facilities is required. There are four destination
resorts located in Deschutes County:
Caldera Springs: Directly south of Sunriver is this 400-acre gated resort that contains 320 home sites. Having
broken ground in 2006, the resort includes 150 overnight lodging units, a 9-hole, par 3 golf course, man made
lakes for fishing or canoeing, more than 12 miles of bike and walking trails, a lodge, a lake house, and a pool and
fitness facility.
Eagle Crest: Located six miles west of Redmond, this resort was established in 1985. Since that time, the
resort has expanded to include 891 residential homes in three housing developments covering 13 subdivisions.
Eagle Crest also includes time-share condominiums, three golf courses, a hotel, a restaurant, spa facilities, a
10,000 square-foot conference center, an equestrian center and fitness centers. There are also 13 miles of paved
paths for biking, jogging, and walks and a two-mile hiking trail along the Deschutes River.
Pronghorn: Located on 640 acres south of Redmond, this resort and golf club is surrounded by 20,000 acres of
protected federal land. In addition to 384 home sites and custom designed villas, the resort features Jack Nicklaus
and Tom Fazio-designed golf courses, a 55,000 square foot clubhouse with a fitness center, spa, lounge and
restaurant.
Tetherow: Located on 700 acres four miles west of downtown Bend, Tetherow is Deschutes County’s newest
destination resort. The resort includes various residential neighborhoods, an 18-hole championship golf course, a
50-room luxury hotel with a spa and restaurants, a recreation center, a conference center and a neighborhood
park.
Rural Service Centers
This designation refers to an unincorporated community, developed prior to 1979, consisting primarily of
commercial or industrial uses providing goods and services to rural areas of the county. Typically only a small
number of permanent residents live near each center. Deschutes County has six rural service centers:
Alfalfa: Located 12 miles east of Bend, this small ranching community is home to about 400 families. The
community was named for the primary crop grown in the area. Due to the short growing season, few other crops
can be grown and the land has primarily been used for grazing livestock, mostly cattle. Most of the local ranches
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were established after the formation of the Alfalfa Irrigation District in the early 1900’s brought water to the area.
The Central Oregon Canal now passes through the community. Most parcels in the area are 40 to 200 acres in
size. Until 1987, the Alfalfa Grade School, a one-teacher, two- room school served 18 students. Alfalfa is now a
part of the Redmond School District. Alfalfa also had a post office between 1912 and 1922. The Alfalfa Store and
the Alfalfa Community Hall are located at the heart of the community. The Alfalfa Rural Service Center boundary
includes about 22 acres.
Millican: In the 1880’s, George Millican settled a ranch about 25 miles southeast of Bend which became known
as Millican. Although it reached a population of 60 in the early 1900’s, for most of Millican’s existence it has been
a one-man town. Highway 20 was built in 1930, by which time only one resident remained. Billy Rahn, the sole
resident, moved the town closer to the new highway and remained the postmaster until he retired in 1942, and the
post office was closed. Bill Mellin purchased the community in 1946 operating a post office, which closed for good
in 1953, a gas station and a store. Mellin remained in Millican until his death in 1988. The 75-acre community has
changed hands several times since then. The store was closed in 2005 when the family operating it moved to
nearby Hampton. The Millican Rural Service Center boundary contains about 30 acres.
Brothers: On Highway 20 just about 15 miles southeast of Millican is the Brothers Rural Service Center, which is
about 49 acres in size. A post office was established in Brothers in 1913. Today, the small community includes a
school, a market, café, gas station, a highway rest area and a state highway maintenance field office. Brothers
also has a public water system.
Hampton: Another 22 miles southeast of Brothers on Highway 20 is the Hampton Rural Service Center. About
35 acres in size, this community includes a café and RV park. It also has a public water system.
Whistlestop: The Whistlestop Rural Service Center, located just a few miles northwest of La Pine, is about 8
acres in size.
Wildhunt: The Wildhunt Rural Service Center, located a few miles southwest of La Pine, is about 11 acres in
size.
Census Designated Places
The U.S. Census Bureau, in an effort to capture unincorporated communities, identifies census designated places
(CDPs). These communities resemble incorporated places, but lack a municipal government. Besides the urban
unincorporated communities, rural communities, resort communities and destination resorts, Deschutes County
had two additional communities identified as CDPs in the 2010 U.S. Census.
Deschutes River Woods: This community is located immediately south of Bend. Originally planned as a
hunting and trapping resort, Deschutes River Woods emerged as a rural subdivision in the 1960s. At that time, the
land was divided into parcels of one to five acres and re-zoned for family dwellings.
Three Rivers: Located between Sunriver and La Pine, Three Rivers incorporates a series of rural
neighborhoods built near the Deschutes, Little Deschutes and Fall Rivers. Primarily developed in the 1950’s and
1960’s, these neighborhoods vary from subdivisions with small lots to large wooded acreages.
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Deschutes County Organizational Chart
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Deschutes County Organizational Chart
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Fiscal Year 2026 Goals and Objectives
E n h a n c i n g t h e l i v e s o f c i t i z e n s b y d e l i v e r i n g q u a l i t y s e r v i c e s i n a c o s t - e f f e c t i v e m a n n e r .
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.
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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.
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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
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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
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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
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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
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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
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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.
38
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
39
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
40
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
41
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
42
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
43
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
44
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
45
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
46
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
47
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
48
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
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50
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 $430.7 million. This
represents a decrease over the FY 2025 revised budget of $3.8 million or 0.9%. Full-time equivalents (FTEs)
included in this budget represent a decrease of 6.62 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 adopted 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 $8.2 million
decrease or 11.1% 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
51
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 adopted budget is $113.4 million and represents an increase
of $4.2 million or 3.9%. Adopted 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 $206,000. The adopted FY 2026 revenues are projected at $12.3 million which
is an increase of $7,200 or .06% 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.
52
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 $8.8 million or 6.9% from the FY 2025 revised budget. The largest
recipient of state revenues in the FY 2026 adopted 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 adopted 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.
53
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 51% compared
to FY 2025 actuals. The policy level for General Fund net working capital at the end of FY 2026 is $13.7 million
which is included in budgeted 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 $7.0 million for FY
2026 which is an increase of 0.4% from the FY 2025 revised budget.
Personnel Costs
The total FTE to carry out the services provided to residents is 1,249.34. in the adopted budget. This is an 6.62
FTE decrease or 0.5% reduction over the number of approved positions in the FY 2025 revised budget. The
decrease is driven by the reduction of 5.67 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 $14.2 million or 7.1% 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 5% where eligible. There is
a small increase of 1% in departmental health insurance rates and PERS rates, for the FY 2026 adopted 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.
54
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 by $1.3 million or 6.0%
for FY 2026, which is below the target of 8.0%. No new FTE for internal service funds are included in the FY 2026
adopted 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 5.67 FTE in the FY 2026 adopted 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
adopted 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.
55
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 expand 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 $46.8 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.
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Annual Budget Process
Before Deschutes County departments are asked to prepare their budgets for the upcoming year, budget
committee members convene to discuss the major assumptions and issues expected to be included in the budget
that will be submitted to them by the budget officer for their approval. By law, the budget committee consists of the
members of the governing body and an equal number of members of electors (lay members), who are appointed
by the governing body. Members of the budget committee are appointed for three-year terms and cannot receive
any compensation for their services, as stated in the Oregon Revised Statutes.
The budget officer draws together necessary information from the department directors and other staff to prepare
the adopted budget. As part of the proposed budget, the budget officer must submit a “budget message” that
describes the important features of the budget document and explains the reasons for significant changes from
the previous year. The budget committee reviews the proposed budget and may revise it before it is formally
approved. The budget committee also approves recommended tax rate levies. The budget approved by the
budget committee is later submitted to the Board of County Commissioners for adoption. The Board of County
Commissioners can reduce the approved budget by any amount but cannot increase appropriations in any fund
by more than $5,000, or 10%, whichever is greater. The budget must be adopted before the budget year begins
on July 1.
Daily during budget week, various departments present their budget to the budget committee for review. All of
these budget meetings are open to the public to allow opportunities for public input. Oregon’s Local Budget Law,
Chapter 294, has two important objectives: (1) it establishes standard procedures for preparing, presenting, and
administering the budget, and (2) it provides for citizen involvement in preparing the budget and public exposure
of the budget before its formal adoption.
After the budget is adopted, changes in appropriations are sometimes necessary. The governing body may make
additional appropriations to: (1) expend new grant revenues received during the fiscal year, (2) adopt a
supplemental budget for occurrences or needs not foreseen at the time the budget was adopted, and (3) approve
appropriation transfers. All of the above require approval of the Board of County Commissioners.
Modified Accrual Basis of Budgeting
For budget reporting purposes, the current financial resources measurement focus and the modified accrual basis
of accounting as defined by Generally Accepted Accounting Principles (GAAP) and interpreted by the
Governmental Accounting Standards Board (GASB), with certain exceptions between the budget and modified
accrual basis of accounting. Differences between the budget basis and accounting basis are reconciled at year-
end as shown in the Annual Comprehensive Financial Report (ACFR). Under the current financial resources
measurement focus, revenues are recorded when they are both measurable and available. Revenues are
considered available when they are collectible within the current period or soon enough thereafter to pay liabilities
of the current period. Expenditures are recognized when the liability is incurred.
Modified Accrual and Accrual Basis of Accounting
For financial reporting purposes for the General Fund, special revenue funds, debt service funds, and capital
projects funds, the County uses the current financial resources measurement focus and the modified accrual
basis of accounting. Under the modified accrual basis of accounting, revenues are recognized when susceptible
to accrual (i.e. when they become both measurable and available). “Measurable” means the amount of the
transaction can be determined and “available” means collectible within the current period or soon enough
thereafter to be used to pay liabilities of the current period. Expenditures are recorded when incurred.
The Annual Budget Process and Basis of Budgeting
57
For financial reporting purposes for proprietary funds (internal service and enterprise funds), fiduciary funds, and
government-wide presentation of all funds, the County uses the economic resources measurement focus and the
accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is
incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for
which they are levied. Grants and similar items are recognized as revenue as soon as all the provider
requirements are met. Financial accounting reports are prepared in accordance with Generally Accepted
Accounting Principles (GAAP).
58
The FY 2026 Deschutes County Proposed Budget, as presented to the Budget Committee, totaled $658.7 million.
The Adopted Budget, which includes changes approved by the Budget Committee, is $658.7 million.The Budget
Committee made one change to the proposed budget: the addition of one Deputy District Attorney II, with an
annual total of approximately $213,000. The funding for this position is sourced partly by maintaining the District
Attorney’s salary without an increase and utilizing discretionary interest earnings from the ARPA fund until it is
depleted. No revisions were made between the approved and adopted budgets.
The following special requests were included in the proposed budget and approved by the Budget Committee.
Solid Waste
Customer Service Clerk Yes 1.00 $106,448
Landfill Site Attendants Yes 3.00 305,892
Approved Total 4.00 $412,340
Sheriff’s Office
Replace Jail Control Computer System Yes —400,000
Approved Total —$400,000
Total County 4.00 $812,340
Special Request Approved FTE Total Cost
Changes from Proposed Budget to Adopted Budget
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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
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Budget Information and Summary Tables
Fund Structure ...................................................................................................................................................................65
Fund by Service Area .......................................................................................................................................................66
Fund Descriptions .............................................................................................................................................................67
Deschutes County Funds Summary ...............................................................................................................................73
Capital Outlay Summary ..................................................................................................................................................75
Resources and Requirements Charts - Countywide Total ..........................................................................................77
Summary of Resources and Requirements ..................................................................................................................79
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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
65
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
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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
67
•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.
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•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.
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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.
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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.
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FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
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 166,836,037 169,901,389 204,726,239 185,769,116 (18,957,123) (9.3) %
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 91,368,503 94,245,176 2,876,673 3.1 %
Interfund Transfers 59,185,557 55,463,259 67,745,159 58,062,533 (9,682,626) (14.3) %
Total Revenues $ 396,664,903 $ 415,285,819 $ 453,230,289 $ 434,256,450 $ (18,973,839) (4.2) %
Total Resources $ 598,609,743 $ 615,785,632 $ 660,733,264 $ 658,727,347 $ (2,005,917) (0.3) %
REQUIREMENTS
Salaries $ 99,887,197 $ 102,689,984 $ 116,352,949 $ 117,822,853 $ 1,469,904 1.3 %
Benefits & Taxes 52,809,568 61,268,590 74,052,166 85,978,681 11,926,515 16.1 %
Total Personnel Services $ 152,696,764 $ 163,958,574 $ 190,405,115 $ 203,801,534 $ 13,396,419 7.0 %
Materials & Services $ 132,360,264 $ 127,497,126 $ 165,068,989 $ 154,872,400 $ (10,196,589) (6.2) %
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 $ 71,078,242 $ 63,726,927 $ (7,351,315) (10.3) %
Transfers Out $ 59,125,657 $ 55,463,259 $ 67,745,159 $ 58,062,533 $ (9,682,626) (14.3) %
Total Capital & Transfers $ 106,519,931 $ 103,269,186 $ 138,823,401 $ 121,789,460 $ (17,033,941) (12.3) %
Contingency $ — $ — $ 83,000,129 $ 88,606,437 $ 5,606,308 6.8 %
Unappropriated Ending Fund Balance/
Reserve for Future Expenditure $ — $ — $ 75,472,230 $ 81,388,916 $ 5,916,686 7.8 %
Total Requirements $ 398,109,930 $ 408,286,973 $ 660,733,264 $ 658,727,347 $ (2,005,917) (0.3) %
Deschutes County Funds Summary
73
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FY 2023
Actual
FY 2024
Actual
FY 2025
Budget
FY 2026
Adopted
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 1,553,000 1,360,000 (193,000) (12.4) %
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 $ 5,871,465 $ 8,319,437 $ 2,447,972 41.7 %
Capital Project Funds
Campus Improvement $ 11,032,490 $ 4,271,949 $ 35,791,617 $ 22,956,498 $ (12,835,119) (35.9) %
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 $ 51,980,629 $ 41,867,495 $ (10,113,134) (19.5) %
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 3,918,763 3,069,086 (849,677) (21.7) %
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 468,990 281,780 795,108 775,000 (20,108) (2.5) %
Total Reserve Funds $ 15,408,491 $ 17,124,107 $ 13,226,148 $ 13,539,995 $ 313,847 2.4 %
Total County Capital Outlay $ 47,394,273 $ 47,805,927 $ 71,078,242 $ 63,726,927 $ (7,351,315) (10.3) %
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 $ 73,828,742 $ 65,606,927 $ (8,221,815) (11.1) %
Capital Outlay Summary
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76
RESOURCES BY CATEGORY
FY 2023 Actual FY 2024 Actual FY 2025 Budget FY 2026 Adopted
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 Adopted
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*
77
FY 2026 Resources
Other Revenues
14%
Beginning
Working Capital
35%
Property Taxes
6%
Intergovernmental Revenue
28%
Charges for Services
8%
Transfers In
9%
FY 2026 Requirements
Personnel Services
31%
Materials and Services
24%
Debt Service
1%
Capital Outlay
10%
Transfers Out
9%
Contingency
13%
Reserve
12%
*Does not include Service Districts
Resources and Requirements Charts - Countywide Total*
78
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 Assets 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 $ 117,822,853 $ 12,740,385 $ — $ — $ 4,608,309 $ —
Benefits 85,978,681 9,129,408 — — 3,344,292 —
Total Personnel Services $ 203,801,534 $ 21,869,793 $ — $ — $ 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 $ 88,606,437 $ 19,620,267 $ — $ — $ 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 $ 660,733,264 $ 68,238,231 $ 2,035,993 $ 387,996 $ 10,434,824 $ 369,104
Inc (Dec) from FY 2025 $ (2,005,917) $ 1,454,093 $ 135,007 $ 177,306 $ 687,448 $ 13,000
Summary of Resources and Requirements
79
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 Assets — — 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 $ 5,335,141 $ 318,054 $ 1,425,542 $ 104,458
Inc (Dec) from FY 2025 $ (168,358) $ (126,306) $ 879,520 $ (6,303) $ 166,927 $ 4,757
Summary of Resources and Requirements
80
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 Assets — — — — — —
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 $ 13,976,609
Inc (Dec) from FY 2025 $ 204,729 $ (9,322) $ 19,434 $ (1,602,511) $ (25,175) $ (1,730,189)
Summary of Resources and Requirements
81
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 Assets — — — — — —
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 $ 1,588,000 $ 10,025,629 $ 788,679 $ 1,678,183 $ 394,351
Inc (Dec) from FY 2025 $ (43,918) $ (42,500) $ (9,040,670) $ (187,199) $ (212,760) $ (4,592)
Summary of Resources and Requirements
82
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 Assets — — — — — —
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 $ 32,259,525 $ 94,158,726
Inc (Dec) from FY 2025 $ 56,397 $ 3,961 $ 1,807,991 $ 517,325 $ 15,155,477 $ (779,758)
Summary of Resources and Requirements
83
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 Assets — — — — — —
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 $ 4,145,760 $ 7,179,287
Inc (Dec) from FY 2025 $ (626,000) $ 466,841 $ (6,750) $ (40,440) $ (656,600) $ (367,630)
Summary of Resources and Requirements
84
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 Assets — — — 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 $ 33,582,837 $ 3,285,367 $ 159,430
Inc (Dec) from FY 2025 $ (197,200) $ 10,699 $ (115,274) $ (1,739,214) $ (490,372) $ (117,000)
Summary of Resources and Requirements
85
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 Assets — — — — — —
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
86
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 Assets — — — — — —
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 $ 43,660,811 $ 27,663,956 $ 2,018,000 $ 1,173,700 $ 235,600 $ 687,600
Inc (Dec) from FY 2025 $ (17,328,150) $ (1,291,341) $ 3,750 $ 5,100 $ (235,600) $ 1,800
Summary of Resources and Requirements
87
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 Assets — — 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
88
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 Assets — — 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 $ 4,975,670 $ 2,935,118 $ 3,882,728 $ 981,766 $ 1,688,531
Inc (Dec) from FY 2025 $ 508,086 $ 428,115 $ 167,249 $ 297,218 $ (108,966) $ 121,069
Summary of Resources and Requirements
89
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 Assets — — — — — —
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 $ 1,777,113 $ — $ 1,503,252 $ 1,198,536 $ 1,185,389
Benefits 1,915,192 1,015,050 — 955,453 657,510 794,089
Total Personnel Services $ 4,439,288 $ 2,792,163 $ — $ 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 $ 147,352 $ — $ 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
90
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 Assets — — — — 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 $ 1,794,923 $ 11,566,955 $ 46,714,521 $ 3,461,118
Inc (Dec) from FY 2025 $ 648,955 $ (149,923) $ 834,451 $ 4,260,979 $ (85,381)
Summary of Resources and Requirements
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As part of the formal budget adoption process, a resolution is submitted to the Board of County Commissioners
with the legal appropriations made by program or organizational (org) unit. The program or org unit appropriation
amounts include Personnel Services, Materials and Services and Capital Outlay. All other budget categories are
appropriated separately for Debt Service, Transfers and operating Contingency. Reserves for future expenditures
and the unappropriated ending fund balance (UEFB) are never appropriated.
Assessor $ 6,898,967 $ — $ 223,933 $ — $ 7,122,900 $ — $ 7,122,900
Clerk & Elections 2,416,514 — 127,501 — 2,544,015 — 2,544,015
Property Value Appeals
Board 100,980 — — — 100,980 — 100,980
District Attorney 14,134,928 — 16,009 — 14,150,937 — 14,150,937
Medical Examiner 465,653 — — — 465,653 — 465,653
Tax Office 1,054,084 — 56,199 — 1,110,283 — 1,110,283
Veterans' Services 1,012,065 — 7,335 — 1,019,400 — 1,019,400
Property Management 640,822 — 2,700 — 643,522 — 643,522
Assessment, Taxation &
Clerk Reserve — — — — — 2,171,000 2,171,000
Code Abatement 565,302 — — — 565,302 — 565,302
Community Justice Juvenile 10,005,365 — 76,883 1,040,024 11,122,272 — 11,122,272
Economic Development 382,104 — — — 382,104 — 382,104
General Capital Reserve — — 1,437,500 — 1,437,500 12,654,311 14,091,811
General County Projects 2,466,601 — — — 2,466,601 1,629,678 4,096,279
Project Development &
Debt Reserve 5,856,561 — 12,003 — 5,868,564 346,097 6,214,661
Not Allocated to
Organizational Unit 5,721,859 — 16,692,508 19,620,267 42,034,634 500,000 42,534,634
Total General Fund *$ 51,721,805 $ — $ 18,652,571 $ 20,660,291 $ 91,034,667 $ 17,301,086 $ 108,335,753
Law Library $ 306,394 $ — $ — $ 5,357 $ 311,751 $ — $ 311,751
Park Acquisition and
Development Fees 592,715 — 195,000 913,969 1,701,684 — 1,701,684
PERS Reserve 1,000 — — — 1,000 5,163,000 5,164,000
Foreclosed Land Sales 121,104 — — 22,717 143,821 — 143,821
County School 714,000 — — — 714,000 — 714,000
Special Transportation 10,192,589 — — — 10,192,589 — 10,192,589
Taylor Grazing 22,700 — — — 22,700 — 22,700
Transient Lodging Tax 3,787,748 — 8,504,172 — 12,291,920 1,500,000 13,791,920
Video Lottery 848,030 — 640,270 1,028,000 2,516,300 — 2,516,300
American Rescue Plan Act 984,959 — — — 984,959 — 984,959
Coordinated Houseless
Response Office 509,984 — — — 509,984 91,496 601,480
Victims' Assistance 1,356,870 — — 108,553 1,465,423 — 1,465,423
County Clerk Records 137,970 — — 251,789 389,759 — 389,759
Justice Court 911,837 — 9,104 22,177 943,118 — 943,118
Court Facilities 73,000 — — — 73,000 — 73,000
Sheriff's Office * 68,436,488 — 334,378 — 68,770,866 — 68,770,866
Sheriff's Office Reserve — — — — — 911,200 911,200
Health Services * 85,239,096 — 11,741,011 7,916,954 104,897,061 35,896,909 140,793,970
Fund Description
Program or
Org Unit
Debt
Service
Transfers
Out
Contingency
Appropriation
Total
Reserves
for Future
Expenditure
Total
Requirements
Summary of Appropriations and Reserves for Future Expenditures
93
Community Development 10,948,799 — 906,041 1,008,299 12,863,139 10,285,698 23,148,837
GIS Dedicated 401,035 — — 59,670 460,705 — 460,705
Road 22,950,429 — 9,690,281 6,647,697 39,288,407 — 39,288,407
Natural Resource
Protection 1,174,978 — 7,160 213,966 1,396,104 1,398,891 2,794,995
Federal Forest Title III 42,430 — — — 42,430 — 42,430
Surveyor 341,467 — — 310,801 652,268 — 652,268
Public Land Corner
Preservation 601,549 — — 689,435 1,290,984 — 1,290,984
Countywide Trans SDC
Imprv Fee — — 1,699,056 2,958,282 4,657,338 — 4,657,338
Dog Control 407,074 — — 32,626 439,700 — 439,700
Adult Parole & Probation 8,310,376 — 90,102 680,000 9,080,478 181,322 9,261,800
Total Special Revenue
Funds $ 219,414,621 $ — $ 33,816,575 $ 22,870,292 $ 276,101,488 $ 55,428,516 $ 331,530,004
Campus Improvement $ 25,604,998 $ — $ 112,000 $ — 25,716,998 $ 615,663 $ 26,332,661
Road CIP 19,022,701 — — 7,349,914 26,372,615 — 26,372,615
Total Capital Projects
Funds $ 44,627,699 $ — $ 112,000 $ 7,349,914 $ 52,089,613 $ 615,663 $ 52,705,276
—
Debt Service $ 3,500 $ 5,827,700 $ — $ — $ 5,831,200 $ — $ 5,831,200
Total Debt Service Funds $ 3,500 $ 5,827,700 $ — $ — $ 5,831,200 $ — $ 5,831,200
— —
Solid Waste $ 21,626,513 $ 2,301,800 $ 4,673,934 $ 19,696,001 $ 48,298,248 $ 2,939,205 $ 51,237,453
Fair and Expo/ RV Park 9,794,451 139,100 542,377 338,024 10,813,952 4,554,546 15,368,498
Total Enterprise Funds $ 31,420,964 $ 2,440,900 $ 5,216,311 $ 20,034,025 $ 59,112,200 $ 7,493,751 $ 66,605,951
— —
Facilities $ 6,678,030 $ — $ 100,095 $ 382,700 $ 7,160,825 $ — $ 7,160,825
Administration 3,478,671 — 3,565 147,352 3,629,588 — 3,629,588
Finance 3,502,083 — — 124,134 3,626,217 — 3,626,217
Legal 2,136,575 — — 64,101 2,200,676 — 2,200,676
Human Resources 2,573,419 — — 77,101 2,650,520 — 2,650,520
Information Technology 5,836,979 — 56,616 160,099 6,053,694 — 6,053,694
Information Technology
Reserve 995,100 — 100,000 — 1,095,100 549,900 1,645,000
Risk Management 6,555,370 — 4,800 5,841,236 12,401,406 — 12,401,406
Health Benefits 42,410,545 — — 8,564,955 50,975,500 — 50,975,500
Vehicle Maint &
Replacement 1,045,500 — — 2,330,237 3,375,737 — 3,375,737
Total Internal Service
Funds $ 75,212,272 $ — $ 265,076 $ 17,691,915 $ 93,169,263 $ 549,900 $ 93,719,163
Total Appropriations $ 422,400,861 $ 8,268,600 $ 58,062,533 $ 88,606,437 $ 577,338,431 $ 81,388,916 $ 658,727,347
*Major Fund
Fund Description
Program or
Org Unit
Debt
Service
Transfers
Out
Contingency
Appropriation
Total
Reserves
for Future
Expenditure
Total
Requirements
Summary of Appropriations and Reserves for Future Expenditures
94
General Fund
General Fund Budget Summary .....................................................................................................................................97
Long-Term Financial Forecast .........................................................................................................................................99
95
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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 $ 21,070,000 $ 21,070,000 36.00 %
Federal Government Payments 687,738 673,894 858,000 500,000 500,000 500,000 (41.72) %
State Government Payments 5,212,312 3,969,713 4,030,676 3,435,680 3,435,680 3,435,680 (14.76) %
Property Taxes 34,929,783 38,577,009 39,924,000 41,526,000 41,526,000 41,526,000 4.01 %
Licenses and Permits 36,530 43,020 39,500 39,500 39,500 39,500 — %
Other Tax 31,367 37,971 34,000 35,500 35,500 35,500 4.41 %
Charges for Services 1,548,967 1,401,698 1,403,350 1,758,188 1,758,188 1,758,188 25.29 %
Fines and Fees 82,999 — 272,481 291,030 291,030 291,030 6.81 %
Interest Revenue 354,101 708,467 494,435 798,233 798,233 798,233 61.44 %
Other Non-Operational Revenue 46,419 47,278 48,119 49,043 49,043 49,043 1.92 %
Interfund Charges 104,618 101,515 121,618 127,650 127,650 127,650 4.96 %
Transfers In 260,439 103,790 5,519,522 61,500 61,500 61,500 (98.89) %
Total Resources $ 57,192,407 $ 59,648,684 $ 68,238,231 $ 69,692,324 $ 69,692,324 $ 69,692,324 2.13 %
Personnel Services $ 15,661,257 $ 16,922,874 $ 20,955,691 $ 21,693,898 $ 21,869,793 $ 21,869,793 4.36 %
Materials and Services 7,374,163 6,923,384 12,481,914 10,576,079 10,576,079 10,576,079 (15.27) %
Capital Outlay 22,180 4,369 20,520 — — — (100.00) %
Transfers Out 20,150,477 20,305,527 19,887,132 17,126,185 17,126,185 17,126,185 (13.88) %
Contingency — — 14,892,974 19,796,162 19,620,267 19,620,267 31.74 %
Reserve — — — 500,000 500,000 500,000 — %
Total Requirements $ 43,208,078 $ 44,156,155 $ 68,238,231 $ 69,692,324 $ 69,692,324 $ 69,692,324 2.13 %
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
97
•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 ($6.8 million) and Community Justice Juvenile ($8.4 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
Adopted
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 - Project Development — — 37,645 — (37,645) (100.0) %
Transfers Out - Sheriff's Office 70,000 — — — — — %
Transfers Out - Vehicle Replacement 46,097 54,499 102,291 60,974 (41,317) (40.4) %
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 $ 19,887,132 $ 17,126,185 $ (2,760,947) (13.9) %
98
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
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100
Public Safety Departments
COMMUNITY JUSTICE
Community Justice – Juvenile (Fund 030) .....................................................................................................103
Adult Parole & Probation (Fund 355) ..............................................................................................................108
DISTRICT ATTORNEY’S OFFICE
District Attorney’s Office (Fund 001-11) ..........................................................................................................109
Victims’ Assistance (Fund 212) ........................................................................................................................115
Medical Examiner (Fund 001-12) ....................................................................................................................115
JUSTICE COURT
Justice Court (Fund 220) ...................................................................................................................................117
SHERIFF’S OFFICE
Sheriff’s Office (Fund 255) ................................................................................................................................119
Countywide Law Enforcement District (Fund 701) ........................................................................................126
Rural Law Enforcement District (Fund 702) ...................................................................................................126
Court Facilities (Fund 240) ................................................................................................................................127
Sheriff’s Office Reserve (Fund 256) ................................................................................................................127
101
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102
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
15%
State
Government
Payments 6%
Transfers In
76%Other
Categories
3%
Juvenile Community Justice
Requirements
Personnel
Services 72%
Materials and
Services 18%
Contingency 9%
Transfers Out 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
103
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.
104
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.
105
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.
106
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 $ 1,700,000 $ 1,700,000 24.58 %
State Government Payments 698,094 687,960 710,004 705,772 705,772 705,772 (0.60) %
Charges for Services 143,545 116,837 69,500 75,000 75,000 75,000 7.91 %
Interest Revenue 29,441 54,078 49,000 57,000 57,000 57,000 16.33 %
Other Non-Operational Revenue 90,351 94,290 98,000 101,000 101,000 101,000 3.06 %
Interfund Charges — — — 74,000 74,000 74,000 — %
Interfund Grant 89,500 89,500 — — — — — %
Transfers In 6,529,064 6,798,630 8,143,712 8,409,500 8,409,500 8,409,500 3.26 %
Total Resources $ 9,102,121 $ 9,369,983 $ 10,434,824 $ 11,122,272 $ 11,122,272 $ 11,122,272 6.59 %
Personnel Services $ 5,995,923 $ 6,402,707 $ 7,497,894 $ 7,952,601 $ 7,952,601 $ 7,952,601 6.06 %
Materials and Services 1,394,956 1,452,785 1,863,952 2,052,764 2,052,764 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 76,883 76,883 1.75 %
Contingency — — 977,419 1,040,024 1,040,024 1,040,024 6.41 %
Total Requirements $ 7,573,432 $ 8,005,374 $ 10,434,824 $ 11,122,272 $ 11,122,272 $ 11,122,272 6.59 %
107
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 $ 1,700,000 $ 1,700,000 (26.94) %
State Government Payments 6,128,760 5,552,625 6,140,157 6,640,000 6,640,000 6,640,000 8.14 %
Local Government Payments — 76,661 — — — — — %
Charges for Services 2,099 1,062 500 500 500 500 — %
Fines and Fees 889 258 — — — — — %
Interest Revenue 63,625 87,583 73,000 101,000 101,000 101,000 38.36 %
Interfund Charges 50,000 50,000 110,000 147,000 147,000 147,000 33.64 %
Interfund Grants 50,000 50,000 — — — — — %
Transfers In 536,369 601,369 703,369 673,300 673,300 673,300 (4.27) %
Total Resources $ 10,070,646 $ 9,430,493 $ 9,353,850 $ 9,261,800 $ 9,261,800 $ 9,261,800 (0.98) %
Personnel Services $ 5,042,967 $ 5,239,314 $ 6,387,456 $ 6,363,227 $ 6,363,227 $ 6,363,227 (0.38) %
Materials and Services 1,739,432 1,788,936 1,984,229 1,947,149 1,947,149 1,947,149 (1.87) %
Capital Outlay 8,475 — — — — — — %
Transfers Out 268,837 75,419 76,405 90,102 90,102 90,102 17.93 %
Contingency — — 506,824 680,000 680,000 680,000 34.17 %
Reserve — — 398,936 181,322 181,322 181,322 (54.55) %
Total Requirements $ 7,059,711 $ 7,103,668 $ 9,353,850 $ 9,261,800 $ 9,261,800 $ 9,261,800 (0.98) %
108
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 and Victims'
Assistance Summary
Deschutes County District Attorney since 2023.Total Budget $ 15,616,360
:541-388-6520 Budget Change (6.95) %
:www.dcda.us Total Staff 70.60 FTE
Staff Change 0.80
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
109
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
110
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.
111
•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.
112
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.
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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 900,754 295,541 409,077 198,332 198,332 198,332 (51.52) %
Charges for Services 1,008 849 — — — — — %
General Fund 9,936,198 10,812,646 12,471,794 13,715,210 13,891,105 13,891,105 11.38 %
Transfers In — 6,500 484,978 61,500 61,500 61,500 (87.32) %
Total Resources $ 11,025,697 $ 11,289,430 $ 13,383,849 $ 13,975,042 $ 14,150,937 $ 14,150,937 5.73 %
Personnel Services $ 8,791,218 $ 9,535,650 $ 11,122,388 $ 11,970,356 $ 12,146,251 $ 12,146,251 9.21 %
Materials and Services 2,099,674 1,701,436 2,246,902 1,988,677 1,988,677 1,988,677 (11.49) %
Capital Outlay 15,799 — — — — — — %
Transfers Out 119,006 52,345 14,559 16,009 16,009 16,009 9.96 %
Total Requirements $ 11,025,697 $ 11,289,430 $ 13,383,849 $ 13,975,042 $ 14,150,937 $ 14,150,937 5.73 %
114
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 $ 372,355 $ 372,355 (11.45) %
Federal Government Payments 405,794 516,005 409,770 270,129 270,129 270,129 (34.08) %
State Government Payments 80,446 — 132,000 187,481 187,481 187,481 42.03 %
Local Government Grants 128,850 — — 20,000 20,000 20,000 — %
Charges for Services — 44,913 — — — — — %
Interest Revenue 2,079 11,628 2,000 7,000 7,000 7,000 250.00 %
Transfers In 826,913 709,163 713,887 608,458 608,458 608,458 (14.77) %
Total Resources $ 1,453,296 $ 1,646,607 $ 1,678,183 $ 1,465,423 $ 1,465,423 $ 1,465,423 (12.68) %
Personnel Services $ 981,591 $ 1,107,315 $ 1,306,221 $ 1,187,126 $ 1,187,126 $ 1,187,126 (9.12) %
Materials and Services 106,807 118,767 193,472 169,744 169,744 169,744 (12.26) %
Contingency — — 178,490 108,553 108,553 108,553 (39.18) %
Total Requirements $ 1,088,398 $ 1,226,082 $ 1,678,183 $ 1,465,423 $ 1,465,423 $ 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 $ 465,653 $ 465,653 (0.26) %
Total Resources $ 320,660 $ 391,213 $ 466,854 $ 465,653 $ 465,653 $ 465,653 (0.26) %
Materials and Services $ 320,660 $ 391,213 $ 466,854 $ 465,653 $ 465,653 $ 465,653 (0.26) %
Total Requirements $ 320,660 $ 391,213 $ 466,854 $ 465,653 $ 465,653 $ 465,653 (0.26) %
115
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116
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
117
•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 $ 534,597 $ 534,597 6.03 %
Interest Revenue 513 1,917 2,000 700 700 700 (65.00) %
Licenses and Permits — — — 7,300 7,300 7,300 — %
Transfers In 224,696 286,744 380,521 400,521 400,521 400,521 5.26 %
Total Resources $ 742,697 $ 816,713 $ 886,721 $ 943,118 $ 943,118 $ 943,118 6.36 %
Personnel Services $ 592,149 $ 644,229 $ 641,713 $ 680,892 $ 680,892 $ 680,892 6.11 %
Materials and Services 150,549 172,484 221,384 230,945 230,945 230,945 4.32 %
Transfers Out — — — 9,104 9,104 9,104 — %
Contingency — — 23,624 22,177 22,177 22,177 (6.13) %
Total Requirements $ 742,697 $ 816,713 $ 886,721 $ 943,118 $ 943,118 $ 943,118 6.36 %
118
Proudly serving our community by delivering superior public safety and service.
Ty Rupert, Interim Deschutes County
Sheriff Sheriff's Office Summary
Deschutes County Sheriff since August 2025.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
Payments
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
119
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.
120
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.
121
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 $ 370,966 $ 370,966 24.98 %
State Government Payments 3,292,809 2,588,898 3,790,123 4,623,051 4,623,051 4,623,051 21.98 %
Local Government Payments 49,771,034 51,220,288 57,389,037 58,726,040 58,726,040 58,726,040 2.33 %
Charges for Services 261,167 333,187 163,600 190,600 190,600 190,600 16.50 %
Fines and Fees 629,143 688,994 607,100 582,500 582,500 582,500 (4.05) %
Interest Revenue 24,596 53,695 45,000 52,000 52,000 52,000 15.56 %
Other Non-Operational Revenue 90,439 99,144 81,115 78,250 78,250 78,250 (3.53) %
Interfund Charges 381,156 415,432 756,293 493,172 493,172 493,172 (34.79) %
Transfers In 3,721,787 3,651,787 3,751,787 3,654,287 3,654,287 3,654,287 (2.60) %
Sales of Assets 101,725 61,656 82,000 — — — (100.00) %
Total Resources $ 58,646,393 $ 59,311,190 $ 66,962,875 $ 68,770,866 $ 68,770,866 $ 68,770,866 2.70 %
Personnel Services $ 42,499,753 $ 44,844,916 $ 50,136,178 $ 53,651,796 $ 53,651,796 $ 53,651,796 7.01 %
Materials and Services 13,132,013 12,125,665 14,883,152 13,874,097 13,874,097 13,874,097 (6.78) %
Capital Outlay 2,741,949 2,069,751 1,590,945 910,595 910,595 910,595 (42.76) %
Transfers Out 272,678 270,858 352,600 334,378 334,378 334,378 (5.17) %
Total Requirements $ 58,646,393 $ 59,311,190 $ 66,962,875 $ 68,770,866 $ 68,770,866 $ 68,770,866 2.70 %
122
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 $ 2,864,000 $ 2,864,000 20.79 %
Local Government Payments 19,278,844 18,831,358 22,560,234 24,863,329 24,863,329 24,863,329 10.21 %
Charges for Services 231,548 174,963 126,000 157,000 157,000 157,000 24.60 %
Fines and Fees 602 341 500 500 500 500 — %
Interfund Charges 13,339 14,859 313,200 60,200 60,200 60,200 (80.78) %
Sales of Assets 456 40 — — — — — %
Total Resources $ 21,115,386 $ 21,216,046 $ 25,371,057 $ 27,945,029 $ 27,945,029 $ 27,945,029 10.15 %
Personnel Services $ 17,478,311 $ 17,687,656 $ 20,341,994 $ 22,122,024 $ 22,122,024 $ 22,122,024 8.75 %
Materials and Services 3,119,892 3,128,149 4,610,563 5,163,505 5,163,505 5,163,505 11.99 %
Capital Outlay 244,505 135,884 160,000 400,000 400,000 400,000 150.00 %
Transfers Out 272,678 264,358 258,500 259,500 259,500 259,500 0.39 %
Total Requirements $ 21,115,386 $ 21,216,046 $ 25,371,057 $ 27,945,029 $ 27,945,029 $ 27,945,029 10.15 %
123
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 $ 360,966 $ 360,966 25.85 %
State Government Payments 1,702,212 394,411 1,419,000 1,759,051 1,759,051 1,759,051 23.96 %
Local Government Payments 19,741,174 21,882,311 23,727,677 24,318,180 24,318,180 24,318,180 2.49 %
Charges for Services 12,724 140,848 15,700 12,300 12,300 12,300 (21.66) %
Fines and Fees 628,511 688,504 606,600 582,000 582,000 582,000 (4.06) %
Other Non-Operational Revenue 90,439 99,144 81,115 78,250 78,250 78,250 (3.53) %
Interfund Charges 367,818 400,573 443,093 432,972 432,972 432,972 (2.28) %
Transfers In 3,721,787 3,651,787 3,751,787 3,654,287 3,654,287 3,654,287 (2.60) %
Sales of Assets 101,269 61,420 82,000 — — — (100.00) %
Total Resources $ 26,712,632 $ 27,541,943 $ 30,413,792 $ 31,198,006 $ 31,198,006 $ 31,198,006 2.58 %
Personnel Services $ 21,192,317 $ 23,013,499 $ 25,141,193 $ 26,273,275 $ 26,273,275 $ 26,273,275 4.50 %
Materials and Services 3,337,941 3,089,555 4,138,681 4,563,778 4,563,778 4,563,778 10.27 %
Capital Outlay 2,182,374 1,432,389 1,069,818 287,575 287,575 287,575 (73.12) %
Transfers Out — 6,500 64,100 73,378 73,378 73,378 14.47 %
Total Requirements $ 26,712,632 $ 27,541,943 $ 30,413,792 $ 31,198,006 $ 31,198,006 $ 31,198,006 2.58 %
124
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 $ 10,000 $ 10,000 — %
Local Government Payments 10,751,016 10,506,620 11,101,126 9,544,531 9,544,531 9,544,531 (14.02) %
Charges for Services 16,894 17,377 21,900 21,300 21,300 21,300 (2.74) %
Fines and Fees 30 150 — — — — — %
Interest Revenue 24,596 53,695 45,000 52,000 52,000 52,000 15.56 %
Sales of Assets — 196 — — — — — %
Total Resources $ 10,818,375 $ 10,553,202 $ 11,178,026 $ 9,627,831 $ 9,627,831 $ 9,627,831 (13.87) %
Personnel Services $ 3,829,126 $ 4,143,762 $ 4,652,991 $ 5,256,497 $ 5,256,497 $ 5,256,497 12.97 %
Materials and Services 6,674,179 5,907,961 6,133,908 4,146,814 4,146,814 4,146,814 (32.40) %
Capital Outlay 315,069 501,478 361,127 223,020 223,020 223,020 (38.24) %
Transfers Out — — 30,000 1,500 1,500 1,500 (95.00) %
Total Requirements $ 10,818,375 $ 10,553,202 $ 11,178,026 $ 9,627,831 $ 9,627,831 $ 9,627,831 (13.87) %
125
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 $ 13,095,000 $ 13,095,000 14.40 %
Property Taxes 30,701,745 38,421,472 40,366,974 41,840,000 41,840,000 41,840,000 3.65 %
Interest Revenue 283,971 515,925 400,000 504,000 504,000 504,000 26.00 %
Total Resources $ 44,799,848 $ 48,465,597 $ 52,213,961 $ 55,439,000 $ 55,439,000 $ 55,439,000 6.18 %
Materials and Services $ 35,271,648 $ 37,018,610 $ 40,551,448 $ 39,255,212 $ 39,255,212 $ 39,255,212 (3.20) %
Contingency — — 11,662,513 16,183,788 16,183,788 16,183,788 38.77 %
Total Requirements $ 35,271,648 $ 37,018,610 $ 52,213,961 $ 55,439,000 $ 55,439,000 $ 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 $ 5,405,000 $ 5,405,000 31.19 %
Property Taxes 13,519,679 15,363,800 16,078,353 16,698,000 16,698,000 16,698,000 3.85 %
Interest Revenue 73,353 149,987 150,000 239,000 239,000 239,000 59.33 %
Total Resources $ 15,031,995 $ 16,986,802 $ 20,348,228 $ 22,342,000 $ 22,342,000 $ 22,342,000 9.80 %
Materials and Services $ 13,558,980 $ 12,866,927 $ 15,624,705 $ 18,336,828 $ 18,336,828 $ 18,336,828 17.36 %
Contingency — — 4,723,523 4,005,172 4,005,172 4,005,172 (15.21) %
Total Requirements $ 13,558,980 $ 12,866,927 $ 20,348,228 $ 22,342,000 $ 22,342,000 $ 22,342,000 9.80 %
126
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 $ 73,000 $ 73,000 6.57 %
Interest Revenue (36) (70) — — — — — %
Total Resources $ 63,657 $ 66,039 $ 69,039 $ 73,000 $ 73,000 $ 73,000 5.74 %
Materials and Services $ 63,137 $ 65,500 $ 69,039 $ 73,000 $ 73,000 $ 73,000 5.74 %
Total Requirements $ 63,137 $ 65,500 $ 69,039 $ 73,000 $ 73,000 $ 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 $ 498,200 $ 498,200 29.44 %
Local Government Payments — 100,000 — 400,000 400,000 400,000 — %
Interest Revenue 4,383 8,475 9,000 13,000 13,000 13,000 44.44 %
Total Resources $ 276,400 $ 384,875 $ 393,875 $ 911,200 $ 911,200 $ 911,200 131.34 %
Reserve $ — $ — $ 393,875 $ 911,200 $ 911,200 $ 911,200 131.34 %
Total Requirements $ — $ — $ 393,875 $ 911,200 $ 911,200 $ 911,200 131.34 %
127
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128
Direct Services Departments
ASSESSOR’S OFFICE
Assessor’s Office (Fund 001-02) .....................................................................................................................131
Assessment/Taxation/Clerk Reserve (Fund 010) ..........................................................................................134
CLERK’S OFFICE
Clerk’s Office (Fund 001-05) .............................................................................................................................135
Property Value Appeals Board (Fund 001-06) ...............................................................................................138
County Clerk Records (Fund 218) ...................................................................................................................138
COMMUNITY DEVELOPMENT
Community Development (Fund 295) .............................................................................................................139
Code Abatement (Fund 020) ............................................................................................................................143
Groundwater Partnership (Fund 296) .............................................................................................................143
Newberry Neighborhood (Fund 297) ...............................................................................................................144
Reserve (Fund 300) ...........................................................................................................................................144
Building Program Reserve (Fund 301) ...........................................................................................................144
Electrical Program Reserve (Fund 302) .........................................................................................................145
Facilities Reserve (Fund 303) ..........................................................................................................................145
FAIR & EXPO CENTER
Fair & Expo Center (Fund 615) ........................................................................................................................147
Deschutes County Fair (Fund 616) .................................................................................................................149
Fair & Expo Center Capital Reserve (Fund 617) ..........................................................................................150
RV Park (Fund 618) ...........................................................................................................................................150
RV Park Reserve (Fund 619) ...........................................................................................................................150
ROAD
Road (Fund 325) ................................................................................................................................................151
County Surveyor (Fund 328) ............................................................................................................................155
129
Public Land Corner Preservation (Fund 329) ................................................................................................155
Road Building and Equipment (Fund 330) .....................................................................................................156
Countywide Transportation System Development Charges Improvement Fee (Fund 336) ...................156
Transportation Capital Improvement Program (Fund 465) ..........................................................................157
Vehicle Maintenance and Replacement (Fund 680) .....................................................................................157
Special Transportation (Fund 150) ..................................................................................................................158
Statewide Transportation Improvement (Fund 151) .....................................................................................158
Deschutes County Road Agency Fund (Fund 715) ......................................................................................158
NATURAL RESOURCES
Natural Resources (Fund 326) .........................................................................................................................159
Federal Forest Title III (Fund 327) ...................................................................................................................161
SOLID WASTE
Solid Waste (Fund 610) .....................................................................................................................................163
Landfill Closure (Fund 611) ...............................................................................................................................166
Landfill Post-Closure (Fund 612) .....................................................................................................................166
Capital Projects (Fund 613) ..............................................................................................................................166
Equipment Reserve (Fund 614) .......................................................................................................................167
HEALTH SERVICES
Health Services (Fund 274) ..............................................................................................................................169
Oregon Health Plan - Behavioral Health Services (Fund 270) ...................................................................176
Capital Reserve (Fund 270) ..............................................................................................................................177
Acute Care Services (Fund 276) ......................................................................................................................177
Direct Services Departments
130
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
131
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 constraints, which fall short of what is required to maintain a status quo budget without
additional full-time equivalents (FTE) or capital for new technologies, the Assessor needed to identify budget
savings of $235,000. This could hinder our ability to sustain and produce a timely, equitable, and accurate tax roll.
Additionally, it could adversely affect our capacity to implement new technologies, such as artificial intelligence.
Finally, it could complicate transition management, as 20% of our staff are eligible for retirement in the coming
years.
132
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 $ 763,000 $ 763,000 (4.74) %
Charges for Services 44,707 45,639 48,000 58,000 58,000 58,000 20.83 %
General Fund 4,715,888 4,806,418 5,896,306 6,301,900 6,301,900 6,301,900 6.88 %
Total Resources $ 5,429,655 $ 5,621,797 $ 6,745,306 $ 7,122,900 $ 7,122,900 $ 7,122,900 5.60 %
Personnel Services $ 4,261,650 $ 4,483,723 $ 5,251,332 $ 5,525,136 $ 5,525,136 $ 5,525,136 5.21 %
Materials and Services 1,131,816 1,104,015 1,458,029 1,373,831 1,373,831 1,373,831 (5.77) %
Capital Outlay 6,381 — — — — — — %
Transfers Out 29,808 34,060 35,945 223,933 223,933 223,933 522.99 %
Total Requirements $ 5,429,655 $ 5,621,797 $ 6,745,306 $ 7,122,900 $ 7,122,900 $ 7,122,900 5.60 %
133
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 $ 2,045,000 $ 2,045,000 9.77 %
Interest Revenue 25,988 53,877 53,000 66,000 66,000 66,000 24.53 %
Transfers In 120,000 120,000 120,000 60,000 60,000 60,000 (50.00) %
Total Resources $ 1,689,116 $ 1,862,993 $ 2,035,993 $ 2,171,000 $ 2,171,000 $ 2,171,000 6.63 %
Reserve $ — $ — $ 2,035,993 $ 2,171,000 $ 2,171,000 $ 2,171,000 6.63 %
Total Requirements $ — $ — $ 2,035,993 $ 2,171,000 $ 2,171,000 $ 2,171,000 6.63 %
134
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
135
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.
136
•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 1,259,060 1,259,060 (7.09) %
Fines and Fees — — — 30 30 30 — %
Interfund Charges 34,618 31,515 31,510 32,650 32,650 32,650 3.62 %
Licenses and Permits 36,530 35,390 39,500 39,500 39,500 39,500 — %
General Fund 646,858 817,379 1,293,283 1,212,775 1,212,775 1,212,775 (6.23) %
Total Resources $ 2,098,659 $ 2,087,269 $ 2,719,443 $ 2,544,015 $ 2,544,015 $ 2,544,015 (6.45) %
Personnel Services $ 1,150,298 $ 1,266,705 $ 1,516,005 $ 1,455,706 $ 1,455,706 $ 1,455,706 (3.98) %
Materials and Services 948,361 820,564 1,203,438 960,808 960,808 960,808 (20.16) %
Transfers Out — — — 127,501 127,501 127,501 — %
Total Requirements $ 2,098,659 $ 2,087,269 $ 2,719,443 $ 2,544,015 $ 2,544,015 $ 2,544,015 (6.45) %
137
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 $ 11,000 $ 11,000 — %
General Fund 73,053 68,987 85,193 89,980 89,980 89,980 5.62 %
Total Resources $ 82,488 $ 79,788 $ 96,193 $ 100,980 $ 100,980 $ 100,980 4.98 %
Personnel Services $ 65,263 $ 59,333 $ 71,152 $ 75,564 $ 75,564 $ 75,564 6.20 %
Materials and Services 17,225 20,455 25,041 25,416 25,416 25,416 1.50 %
Total Requirements $ 82,488 $ 79,788 $ 96,193 $ 100,980 $ 100,980 $ 100,980 4.98 %
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 $ 309,120 $ 309,120 (2.09) %
Charges for Services 75,200 69,083 70,450 71,590 71,590 71,590 1.62 %
Interest Revenue 5,415 8,836 8,190 9,049 9,049 9,049 10.49 %
Total Resources $ 470,745 $ 425,969 $ 394,351 $ 389,759 $ 389,759 $ 389,759 (1.16) %
Materials and Services $ 122,693 $ 110,259 $ 133,170 $ 137,970 $ 137,970 $ 137,970 3.60 %
Contingency — — 261,181 251,789 251,789 251,789 (3.60) %
Total Requirements $ 122,693 $ 110,259 $ 394,351 $ 389,759 $ 389,759 $ 389,759 (1.16) %
138
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
139
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.
140
•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.
141
Organizational Chart
142
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 $ 1,045,117 $ 1,045,117 38.91 %
State Government Payments 17,000 21,687 20,000 41,445 41,445 41,445 107.23 %
Local Government Payments 40,210 38,297 40,956 23,750 23,750 23,750 (42.01) %
Charges for Services 9,173,099 8,206,555 9,035,834 9,572,169 9,572,169 9,572,169 5.94 %
Fines and Fees 4,142 11,530 5,000 25,000 25,000 25,000 400.00 %
Interest Revenue 35,673 42,947 33,000 41,000 41,000 41,000 24.24 %
Interfund Charges 185,763 202,632 266,448 219,805 219,805 219,805 (17.51) %
Transfers In 248,586 145,653 1,176,332 828,491 828,491 828,491 (29.57) %
Total Resources $ 11,873,429 $ 9,992,019 $ 11,329,936 $ 11,796,777 $ 11,796,777 $ 11,796,777 4.12 %
Personnel Services $ 7,656,917 $ 7,218,221 $ 8,005,434 $ 8,855,882 $ 8,855,882 $ 8,855,882 10.62 %
Materials and Services 1,809,703 1,680,190 1,985,811 1,865,046 1,865,046 1,865,046 (6.08) %
Capital Outlay — — — 30,000 30,000 30,000 — %
Transfers Out 1,084,091 341,242 1,300,000 37,550 37,550 37,550 (97.11) %
Contingency — — 38,691 1,008,299 1,008,299 1,008,299 2506.03 %
Total Requirements $ 10,550,711 $ 9,239,653 $ 11,329,936 $ 11,796,777 $ 11,796,777 $ 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 $ 357,302 $ 357,302 94.19 %
Fines and Fees 3,042 — — — — — — %
Interest Revenue 1,891 6,763 4,000 8,000 8,000 8,000 100.00 %
Interfund Charges — 200,000 200,000 200,000 200,000 200,000 — %
Total Resources $ 122,042 $ 328,805 $ 387,996 $ 565,302 $ 565,302 $ 565,302 45.70 %
Materials and Services $ — $ 144,809 $ 387,996 $ 565,302 $ 565,302 $ 565,302 45.70 %
Total Requirements $ — $ 144,809 $ 387,996 $ 565,302 $ 565,302 $ 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 $ 31,338 $ 31,338 28.71 %
Charges for Services 10,500 34,500 16,500 12,000 12,000 12,000 (27.27) %
Interest Revenue 1,264 1,001 1,000 1,000 1,000 1,000 — %
Transfers In — — 49,240 40,000 40,000 40,000 (18.77) %
Total Resources $ 105,097 $ 91,848 $ 91,088 $ 84,338 $ 84,338 $ 84,338 (7.41) %
Materials and Services $ 48,750 $ 67,500 $ 91,088 $ 84,338 $ 84,338 $ 84,338 (7.41) %
Total Requirements $ 48,750 $ 67,500 $ 91,088 $ 84,338 $ 84,338 $ 84,338 (7.41) %
143
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 $ 147,533 $ 147,533 (22.34) %
Interest Revenue 2,159 4,571 4,000 6,000 6,000 6,000 50.00 %
Sales of Assets — 49,240 — — — — — %
Total Resources $ 136,162 $ 189,973 $ 193,973 $ 153,533 $ 153,533 $ 153,533 (20.85) %
Materials and Services — — 144,733 113,533 113,533 113,533 (21.56) %
Transfers Out $ — $ — $ 49,240 $ 40,000 $ 40,000 $ 40,000 (18.77) %
Total Requirements $ — $ — $ 193,973 $ 153,533 $ 153,533 $ 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 $ 3,382,160 $ 3,382,160 21.63 %
Interest Revenue 42,889 81,691 65,000 107,000 107,000 107,000 64.62 %
Transfers In 100,000 — 1,300,000 — — — (100.00) %
Total Resources $ 2,746,514 $ 2,828,205 $ 4,145,760 $ 3,489,160 $ 3,489,160 $ 3,489,160 (15.84) %
Transfers Out $ — $ 47,445 $ 131,502 $ — $ — $ — (100.00) %
Contingency — — 267,000 — — — (100.00) %
Reserve — — 3,747,258 3,489,160 3,489,160 3,489,160 (6.89) %
Total Requirements $ — $ 47,445 $ 4,145,760 $ 3,489,160 $ 3,489,160 $ 3,489,160 (15.84) %
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 $ 6,574,657 $ 6,574,657 (5.36) %
Interest Revenue 98,545 203,386 232,000 237,000 237,000 237,000 2.16 %
Transfers In 671,472 233,698 — — — — — %
Total Resources $ 6,510,204 $ 6,947,287 $ 7,179,287 $ 6,811,657 $ 6,811,657 $ 6,811,657 (5.12) %
Transfers Out $ — $ — $ 622,630 $ 633,865 $ 633,865 $ 633,865 1.80 %
Reserve — — 6,556,657 6,177,792 6,177,792 6,177,792 (5.78) %
Total Requirements $ — $ — $ 7,179,287 $ 6,811,657 $ 6,811,657 $ 6,811,657 (5.12) %
144
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 $ 595,825 $ 595,825 (24.58) %
Interest Revenue 14,211 24,396 24,000 21,000 21,000 21,000 (12.50) %
Total Resources $ 924,326 $ 840,052 $ 814,025 $ 616,825 $ 616,825 $ 616,825 (24.23) %
Transfers Out $ 108,670 $ 50,027 $ 222,200 $ 194,626 $ 194,626 $ 194,626 (12.41) %
Reserve — — 591,825 422,199 422,199 422,199 (28.66) %
Total Requirements $ 108,670 $ 50,027 $ 814,025 $ 616,825 $ 616,825 $ 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 $ 189,547 $ 189,547 3.66 %
Interest Revenue 1,735 5,440 3,000 7,000 7,000 7,000 133.33 %
Transfers In 200,000 — — — — — — %
Total Resources $ 201,735 $ 182,848 $ 185,848 $ 196,547 $ 196,547 $ 196,547 5.76 %
Materials and Services $ 24,327 $ — $ — $ — $ — $ — — %
Reserve — — 185,848 196,547 196,547 196,547 5.76 %
Total Requirements $ 24,327 $ — $ 185,848 $ 196,547 $ 196,547 $ 196,547 5.76 %
145
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146
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 8.60 %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 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
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.
FAIR & EXPO CENTER
147
•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
148
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 $ 403,000 $ 403,000 (24.22) %
Charges for Services 2,000,188 2,552,739 2,930,000 3,391,500 3,391,500 3,391,500 15.75 %
Interest Revenue 15,485 24,619 16,000 6,000 6,000 6,000 (62.50) %
Other Non-Operational Revenue 245,035 265,734 260,000 220,000 220,000 220,000 (15.38) %
Interfund Charges — — — 60,000 60,000 60,000 — %
Transfers In 1,049,042 1,018,867 1,237,900 1,323,285 1,323,285 1,323,285 6.90 %
Total Resources $ 4,305,269 $ 4,409,723 $ 4,975,670 $ 5,403,785 $ 5,403,785 $ 5,403,785 8.60 %
Personnel Services $ 1,399,305 $ 1,580,598 $ 2,039,023 $ 2,018,500 $ 2,018,500 $ 2,018,500 (1.01) %
Materials and Services 1,829,718 2,186,439 2,699,439 3,078,828 3,078,828 3,078,828 14.05 %
Debt Service 101,267 100,139 99,700 83,000 83,000 83,000 (16.75) %
Transfers Out 427,215 10,777 10,777 10,777 10,777 10,777 — %
Contingency — — 126,731 212,680 212,680 212,680 67.82 %
Total Requirements $ 3,757,506 $ 3,877,953 $ 4,975,670 $ 5,403,785 $ 5,403,785 $ 5,403,785 8.60 %
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 $ 371,000 $ 371,000 (27.18) %
State Government Payments 53,167 53,167 53,167 53,167 53,167 53,167 — %
Charges for Services 1,832,512 1,920,966 1,809,500 2,060,450 2,060,450 2,060,450 13.87 %
Interest Revenue 13,169 25,831 23,000 18,000 18,000 18,000 (21.74) %
Other Non-Operational Revenue 457,697 458,744 462,500 522,500 522,500 522,500 12.97 %
Transfers In 75,000 75,000 75,000 75,000 75,000 75,000 — %
Sales of Assets 3,245 1,899 2,500 2,250 2,250 2,250 (10.00) %
Total Resources $ 2,820,644 $ 3,057,053 $ 2,935,118 $ 3,102,367 $ 3,102,367 $ 3,102,367 5.70 %
Personnel Services $ 185,165 $ 189,056 $ 229,798 $ 284,780 $ 284,780 $ 284,780 23.93 %
Materials and Services 1,882,326 2,249,042 2,442,103 2,449,125 2,449,125 2,449,125 0.29 %
Transfers Out 231,706 109,503 196,900 310,000 310,000 310,000 57.44 %
Contingency — — 66,317 58,462 58,462 58,462 (11.84) %
Total Requirements $ 2,299,198 $ 2,547,602 $ 2,935,118 $ 3,102,367 $ 3,102,367 $ 3,102,367 5.70 %
149
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 $ 3,614,000 $ 3,614,000 13.67 %
Charges for Services — 130,809 — — — — — %
Interest Revenue 39,492 94,239 88,000 117,000 117,000 117,000 32.95 %
Interfund Grant 277,777 — — — — — — %
Transfers In 1,113,829 662,984 615,396 448,946 448,946 448,946 (27.05) %
Total Resources $ 3,240,538 $ 3,645,260 $ 3,882,728 $ 4,179,946 $ 4,179,946 $ 4,179,946 7.65 %
Materials and Services $ 100,309 $ 274,247 $ 475,000 $ 475,000 $ 475,000 $ 475,000 — %
Capital Outlay 383,000 191,682 785,000 790,000 790,000 790,000 0.64 %
Contingency — — 23,000 — — — (100.00) %
Reserve — — 2,599,728 2,914,946 2,914,946 2,914,946 12.13 %
Total Requirements $ 483,310 $ 465,928 $ 3,882,728 $ 4,179,946 $ 4,179,946 $ 4,179,946 7.65 %
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 $ 199,000 $ 199,000 (36.37) %
Charges for Services 18,595 25,082 16,000 24,800 24,800 24,800 55.00 %
Interest Revenue 2,764 8,447 8,000 8,000 8,000 8,000 — %
Other Non-Operational Revenue 558,468 501,363 465,000 461,000 461,000 461,000 (0.86) %
Transfers In 180,000 180,000 180,000 180,000 180,000 180,000 — %
Total Resources $ 926,363 $ 881,531 $ 981,766 $ 872,800 $ 872,800 $ 872,800 (11.10) %
Personnel Services $ 82,265 $ 92,389 $ 159,210 $ 172,715 $ 172,715 $ 172,715 8.48 %
Materials and Services 192,620 202,217 344,054 355,503 355,503 355,503 3.33 %
Debt Service 223,272 222,596 223,600 56,100 56,100 56,100 (74.91) %
Transfers Out 261,566 51,564 122,142 221,600 221,600 221,600 81.43 %
Contingency — — 132,760 66,882 66,882 66,882 (49.62) %
Total Requirements $ 759,723 $ 568,765 $ 981,766 $ 872,800 $ 872,800 $ 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 $ 1,530,000 $ 1,530,000 0.57 %
Interest Revenue 21,589 45,518 45,000 58,000 58,000 58,000 28.89 %
Transfers In 261,566 51,564 122,142 221,600 221,600 221,600 81.43 %
Total Resources $ 1,475,091 $ 1,566,641 $ 1,688,531 $ 1,809,600 $ 1,809,600 $ 1,809,600 7.17 %
Materials and Services $ — $ 37,958 $ 100,000 $ 100,000 $ 100,000 $ 100,000 — %
Capital Outlay 5,532 7,294 70,000 70,000 70,000 70,000 — %
Reserve — — 1,518,531 1,639,600 1,639,600 1,639,600 7.97 %
Total Requirements $ 5,532 $ 45,252 $ 1,688,531 $ 1,809,600 $ 1,809,600 $ 1,809,600 7.17 %
150
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 (5.18) %
: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%
Interfund Charges
5%
Other Categories
3%
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
151
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
152
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.
153
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 $ 4,420,593 $ 4,420,593 (26.29) %
Federal Government Payments 2,352,563 2,867,421 2,928,447 2,899,250 2,899,250 2,899,250 (1.00) %
State Government Payments 20,583,619 21,099,991 21,484,773 21,908,000 21,908,000 21,908,000 1.97 %
Local Government Payments 969,028 961,664 988,063 180,000 180,000 180,000 (81.78) %
Charges for Services 58,751 67,231 57,860 57,860 57,860 57,860 — %
Fines and Fees 9,219 8,347 7,000 4,000 4,000 4,000 (42.86) %
Interest Revenue 106,454 200,646 158,000 299,000 299,000 299,000 89.24 %
Other Non-Operational Revenue 1,339 1,163 1,272 1,304 1,304 1,304 2.52 %
Interfund Charges 1,232,001 1,574,821 1,473,576 1,642,616 1,642,616 1,642,616 11.47 %
Sales of Assets 385,036 370,308 486,300 431,000 431,000 431,000 (11.37) %
Total Resources $ 33,504,366 $ 34,503,273 $ 33,582,837 $ 31,843,623 $ 31,843,623 $ 31,843,623 (5.18) %
Personnel Services $ 7,346,958 $ 8,507,587 $ 9,662,228 $ 10,434,868 $ 10,434,868 $ 10,434,868 8.00 %
Materials and Services 6,385,588 7,244,549 9,992,969 9,278,474 9,278,474 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 9,690,281 9,690,281 (9.61) %
Contingency — — 3,206,945 2,440,000 2,440,000 2,440,000 (23.92) %
Total Requirements $ 26,152,686 $ 28,505,727 $ 33,582,837 $ 31,843,623 $ 31,843,623 $ 31,843,623 (5.18) %
154
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 $ 287,137 $ 287,137 48.70 %
Licenses and Permits 137,762 169,929 202,736 323,778 323,778 323,778 59.70 %
Charges for Services 46,899 47,015 39,070 30,353 30,353 30,353 (22.31) %
Interest Revenue 6,861 11,813 9,000 11,000 11,000 11,000 22.22 %
Total Resources $ 507,492 $ 484,651 $ 443,904 $ 652,268 $ 652,268 $ 652,268 46.94 %
Materials and Services $ 251,599 $ 291,553 $ 292,343 $ 341,467 $ 341,467 $ 341,467 16.80 %
Contingency — — 151,561 310,801 310,801 310,801 105.07 %
Total Requirements $ 251,599 $ 291,553 $ 443,904 $ 652,268 $ 652,268 $ 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 $ 994,825 $ 994,825 (18.58) %
Charges for Services 297,265 272,755 241,677 248,159 248,159 248,159 2.68 %
Interest Revenue 25,819 46,130 45,000 48,000 48,000 48,000 6.67 %
Total Resources $ 1,753,764 $ 1,679,330 $ 1,508,507 $ 1,290,984 $ 1,290,984 $ 1,290,984 (14.42) %
Materials and Services $ 393,318 $ 457,500 $ 516,633 $ 601,549 $ 601,549 $ 601,549 16.44 %
Contingency — — 991,874 689,435 689,435 689,435 (30.49) %
Total Requirements $ 393,318 $ 457,500 $ 1,508,507 $ 1,290,984 $ 1,290,984 $ 1,290,984 (14.42) %
155
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 $ 5,436,784 $ 5,436,784 (20.73) %
Interest Revenue 116,584 249,305 200,000 258,000 258,000 258,000 29.00 %
Transfers In 2,551,415 2,700,000 2,089,362 1,750,000 1,750,000 1,750,000 (16.24) %
Total Resources $ 8,286,632 $ 9,052,587 $ 9,147,949 $ 7,444,784 $ 7,444,784 $ 7,444,784 (18.62) %
Materials and Services $ 108,469 $ 468,209 $ 394,293 $ 168,001 $ 168,001 $ 168,001 (57.39) %
Capital Outlay 2,074,881 1,725,791 3,918,763 3,069,086 3,069,086 3,069,086 (21.68) %
Contingency — — 4,834,893 4,207,697 4,207,697 4,207,697 (12.97) %
Total Requirements $ 2,183,350 $ 2,194,000 $ 9,147,949 $ 7,444,784 $ 7,444,784 $ 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 $ 3,256,497 $ 3,256,497 54.12 %
Licenses and Permits 1,271,391 1,323,731 1,500,000 1,300,000 1,300,000 1,300,000 (13.33) %
Interest Revenue 81,605 117,831 122,000 98,526 98,526 98,526 (19.24) %
Other Non-Operational Revenue 2,028 7,270 4,000 2,315 2,315 2,315 (42.13) %
Total Resources $ 5,624,084 $ 4,612,974 $ 3,738,974 $ 4,657,338 $ 4,657,338 $ 4,657,338 24.56 %
Transfers Out $ 2,459,941 $ 2,500,000 $ 2,000,000 $ 1,699,056 $ 1,699,056 $ 1,699,056 (15.05) %
Contingency — — 1,738,974 2,958,282 2,958,282 2,958,282 70.12 %
Total Requirements $ 2,459,941 $ 2,500,000 $ 3,738,974 $ 4,657,338 $ 4,657,338 $ 4,657,338 24.56 %
156
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 $ 15,387,122 $ 15,387,122 (1.84) %
State Government Payments 127,458 2,342,101 881,339 884,712 884,712 884,712 0.38 %
Charges for Services 317,508 28,774 — — — — — %
Interest Revenue 337,583 580,958 476,000 500,000 500,000 500,000 5.04 %
Transfers In 12,238,662 12,500,000 10,631,333 9,600,781 9,600,781 9,600,781 (9.69) %
Total Resources $ 40,245,043 $ 38,799,740 $ 27,663,956 $ 26,372,615 $ 26,372,615 $ 26,372,615 (4.67) %
Materials and Services $ 127,640 $ 132,770 $ 134,492 $ 111,704 $ 111,704 $ 111,704 (16.94) %
Capital Outlay 16,769,496 22,991,686 16,189,012 18,910,997 18,910,997 18,910,997 16.81 %
Contingency — — 11,340,452 7,349,914 7,349,914 7,349,914 (35.19) %
Total Requirements $ 16,897,136 $ 23,124,456 $ 27,663,956 $ 26,372,615 $ 26,372,615 $ 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 $ 2,472,475 $ 2,472,475 (5.32) %
Interest Revenue 37,292 75,321 71,000 91,000 91,000 91,000 28.17 %
Interfund Charges — 5,861 — — — — — %
Transfers In 664,098 759,582 753,807 772,262 772,262 772,262 2.45 %
Sales of Assets 27,656 62,227 25,000 40,000 40,000 40,000 60.00 %
Total Resources $ 2,897,031 $ 3,123,240 $ 3,461,118 $ 3,375,737 $ 3,375,737 $ 3,375,737 (2.47) %
Materials and Services $ 207,791 $ 230,150 $ 248,500 $ 270,500 $ 270,500 $ 270,500 8.85 %
Capital Outlay 468,990 281,780 795,108 775,000 775,000 775,000 (2.53) %
Contingency — — 2,417,510 2,330,237 2,330,237 2,330,237 (3.61) %
Total Requirements $ 676,781 $ 511,930 $ 3,461,118 $ 3,375,737 $ 3,375,737 $ 3,375,737 (2.47) %
157
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 $ 3,656,177 $ 3,656,177 (38.36) %
Federal Government Payments 48,165 50,572 53,100 47,171 47,171 47,171 (11.17) %
State Government Payments 448,231 7,472,772 5,531,493 6,292,241 6,292,241 6,292,241 13.75 %
Interest Revenue 2,317 219,637 279,000 197,000 197,000 197,000 (29.39) %
Transfers In — 4,954,919 — — — — — %
Total Resources $ 525,563 $ 12,729,068 $ 11,795,100 $ 10,192,589 $ 10,192,589 $ 10,192,589 (13.59) %
Materials and Services $ 494,395 $ 6,797,561 $ 11,795,100 $ 10,192,589 $ 10,192,589 $ 10,192,589 (13.59) %
Total Requirements $ 494,395 $ 6,797,561 $ 11,795,100 $ 10,192,589 $ 10,192,589 $ 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) %
158
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 (14.93) %
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
159
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
160
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 $ 1,761,417 $ 1,761,417 (0.10) %
Federal Government Payments 707,198 911,337 1,238,940 805,613 805,613 805,613 (34.98) %
Local Government Payments — 213,935 39,000 39,000 39,000 39,000 — %
Interest Revenue 25,776 64,200 59,000 84,000 84,000 84,000 42.37 %
Interfund Charges 20,490 60,000 60,000 21,215 21,215 21,215 (64.64) %
Interfund Grant 100,871 45,180 50,000 — — — (100.00) %
Transfers In 35,000 54,549 75,331 83,750 83,750 83,750 11.18 %
Total Resources $ 2,309,837 $ 2,854,575 $ 3,285,367 $ 2,794,995 $ 2,794,995 $ 2,794,995 (14.93) %
Personnel Services $ 226,091 $ 304,028 $ 441,489 $ 493,584 $ 493,584 $ 493,584 11.80 %
Materials and Services 570,164 779,490 1,304,549 681,394 681,394 681,394 (47.77) %
Transfers Out 8,210 7,960 7,560 7,160 7,160 7,160 (5.29) %
Contingency — — 1,531,769 213,966 213,966 213,966 (86.03) %
Reserve — — — 1,398,891 1,398,891 1,398,891 — %
Total Requirements $ 804,464 $ 1,091,479 $ 3,285,367 $ 2,794,995 $ 2,794,995 $ 2,794,995 (14.93) %
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 $ 39,430 $ 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 3,000 3,000 (25.00) %
Total Resources $ 189,613 $ 185,430 $ 159,430 $ 42,430 $ 42,430 $ 42,430 (73.39) %
Materials and Services $ 80,490 $ 120,000 $ 120,000 $ 42,430 $ 42,430 $ 42,430 (64.64) %
Contingency — — 39,430 — — — (100.00) %
Total Requirements $ 80,490 $ 120,000 $ 159,430 $ 42,430 $ 42,430 $ 42,430 (73.39) %
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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
163
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.
164
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 $ 3,441,901 $ 3,441,901 (14.78) %
State Government Payments — — — 250,000 250,000 250,000 — %
Charges for Services 13,839,098 17,556,830 19,695,000 21,772,500 21,772,500 21,772,500 10.55 %
Fines and Fees 30 — — — — — — %
Interest Revenue 43,342 147,126 62,000 168,000 168,000 168,000 170.97 %
Other Non-Operational Revenue 1 1 1 1 1 1 — %
Sales of Assets 17,403 29,269 12,000 8,000 8,000 8,000 (33.33) %
Total Resources $ 16,966,536 $ 20,476,739 $ 23,807,782 $ 25,640,402 $ 25,640,402 $ 25,640,402 7.70 %
Personnel Services $ 3,139,678 $ 3,967,708 $ 5,739,145 $ 6,742,398 $ 6,742,398 $ 6,742,398 17.48 %
Materials and Services 5,716,762 7,307,004 8,994,999 9,460,502 9,460,502 9,460,502 5.18 %
Debt Service 1,731,017 2,302,520 2,305,600 2,301,800 2,301,800 2,301,800 (0.16) %
Capital Outlay 181,603 246,763 282,000 477,000 477,000 477,000 69.15 %
Transfers Out 3,453,962 2,613,962 4,564,141 4,673,934 4,673,934 4,673,934 2.41 %
Contingency — — 1,921,897 1,984,768 1,984,768 1,984,768 3.27 %
Total Requirements $ 14,223,023 $ 16,437,958 $ 23,807,782 $ 25,640,402 $ 25,640,402 $ 25,640,402 7.70 %
165
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 $ 8,935,879 $ 8,935,879 15.19 %
Interest Revenue 103,148 217,626 248,000 317,000 317,000 317,000 27.82 %
Transfers In 750,000 750,000 900,000 1,000,000 1,000,000 1,000,000 11.11 %
Total Resources $ 6,797,793 $ 7,764,373 $ 8,905,709 $ 10,252,879 $ 10,252,879 $ 10,252,879 15.13 %
Materials and Services $ 1,046 $ 6,665 $ 549,500 $ 549,500 $ 549,500 $ 549,500 — %
Contingency — — 8,356,209 9,703,379 9,703,379 9,703,379 16.12 %
Total Requirements $ 1,046 $ 6,665 $ 8,905,709 $ 10,252,879 $ 10,252,879 $ 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 $ 2,357,205 $ 2,357,205 21.95 %
Interest Revenue 23,670 51,311 62,000 83,000 83,000 83,000 33.87 %
Transfers In 100,000 350,000 350,000 500,000 500,000 500,000 42.86 %
Total Resources $ 1,531,684 $ 1,932,994 $ 2,344,994 $ 2,940,205 $ 2,940,205 $ 2,940,205 25.38 %
Materials and Services $ — $ — $ 1,000 $ 1,000 $ 1,000 $ 1,000 — %
Reserve — — 2,343,994 2,939,205 2,939,205 2,939,205 25.39 %
Total Requirements $ — $ — $ 2,344,994 $ 2,940,205 $ 2,940,205 $ 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 $ 7,435,985 $ 7,435,985 30.91 %
Interest Revenue 380,805 394,787 148,000 194,000 194,000 194,000 31.08 %
Long Term Liability 21,411,848 — — — — — — %
Transfers In 1,840,000 750,000 2,300,000 2,150,000 2,150,000 2,150,000 (6.52) %
Sales of Assets — — 60,000 — — — (100.00) %
Total Resources $ 31,354,754 $ 20,570,431 $ 8,188,025 $ 9,779,985 $ 9,779,985 $ 9,779,985 19.44 %
Materials and Services $ 490,148 $ 517,920 $ 210,296 $ 128,680 $ 128,680 $ 128,680 (38.81) %
Capital Outlay 11,438,961 14,372,486 4,170,000 2,530,000 2,530,000 2,530,000 (39.33) %
Contingency — — 3,807,729 7,121,305 7,121,305 7,121,305 87.02 %
Total Requirements $ 11,929,109 $ 14,890,406 $ 8,188,025 $ 9,779,985 $ 9,779,985 $ 9,779,985 19.44 %
166
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 $ 1,583,982 $ 1,583,982 47.36 %
Interest Revenue 11,581 24,968 41,000 40,000 40,000 40,000 (2.44) %
Transfers In 750,000 750,000 1,000,000 1,000,000 1,000,000 1,000,000 — %
Total Resources $ 1,354,394 $ 1,641,568 $ 2,115,896 $ 2,623,982 $ 2,623,982 $ 2,623,982 24.01 %
Materials and Services $ 25,162 $ 21,597 $ 32,389 $ 42,433 $ 42,433 $ 42,433 31.01 %
Capital Outlay 462,632 545,075 700,000 1,695,000 1,695,000 1,695,000 142.14 %
Contingency — — 1,383,507 886,549 886,549 886,549 (35.92) %
Total Requirements $ 487,794 $ 566,672 $ 2,115,896 $ 2,623,982 $ 2,623,982 $ 2,623,982 24.01 %
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168
To promote and protect the health and safety of our community.
Interim Department Director: Holly Harris Health Services Summary
:541-322-7400 (Public Health) Total Budget $ 93,378,968
:541-322-7500 (Behavioral Health)Budget Change (0.83) %
healthservices@deschutes.org Total Staff 418.63 FTE
Staff Change (5.67)
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
169
•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.
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•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.
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▪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:
172
◦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.
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.
173
•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.
174
Organizational Chart
175
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 $ 9,744,273 $ 9,744,273 (21.77) %
Licenses and Permits 70,338 — — — — — — %
Federal Government Payments 2,625,180 1,639,686 1,182,926 457,970 457,970 457,970 (61.28) %
State Government Payments 45,962,723 51,596,877 60,591,939 57,192,662 57,192,662 57,192,662 (5.61) %
Local Government Payments 1,050,243 1,604,807 2,355,242 1,561,685 1,561,685 1,561,685 (33.69) %
Charges for Services 3,662,153 4,261,131 3,478,748 3,409,406 3,409,406 3,409,406 (1.99) %
Fines and Fees 8,060 120 105 105 105 105 — %
Interest Revenue 390,837 737,255 317,190 752,000 752,000 752,000 137.08 %
Other Non-Operational Revenue 790,174 585,782 939,599 741,957 741,957 741,957 (21.03) %
Interfund Charges 951,400 620,000 42,000 967,969 967,969 967,969 2204.69 %
Interfund Grant 127,000 — 127,000 127,000 127,000 127,000 — %
Transfers In 6,412,771 6,825,802 12,667,450 18,423,941 18,423,941 18,423,941 45.44 %
Total Resources $ 75,993,527 $ 80,390,575 $ 94,158,726 $ 93,378,968 $ 93,378,968 $ 93,378,968 (0.83) %
Personnel Services $ 48,187,764 $ 51,416,037 $ 58,905,375 $ 64,152,894 $ 64,152,894 $ 64,152,894 8.91 %
Materials and Services 14,220,207 15,061,997 23,310,927 15,909,360 15,909,360 15,909,360 (31.75) %
Capital Outlay 504,137 578,091 1,932,000 5,176,842 5,176,842 5,176,842 167.95 %
Transfers Out 562,306 877,923 1,996,086 610,712 610,712 610,712 (69.40) %
Contingency — — 6,953,489 7,069,018 7,069,018 7,069,018 1.66 %
Reserve — — 1,060,849 460,142 460,142 460,142 (56.63) %
Total Requirements $ 63,474,414 $ 67,934,048 $ 94,158,726 $ 93,378,968 $ 93,378,968 $ 93,378,968 (0.83) %
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 $ 20,585,802 $ 20,585,802 83.61 %
State Government Payments 5,359,024 6,891,728 5,440,100 10,922,200 10,922,200 10,922,200 100.77 %
Interest Revenue 232,530 587,584 576,000 907,000 907,000 907,000 57.47 %
Transfers In — — 32,000 — — — (100.00) %
Total Resources $ 19,733,335 $ 26,622,444 $ 17,259,525 $ 32,415,002 $ 32,415,002 $ 32,415,002 87.81 %
Materials and Services $ 244,762 $ 3,948 $ — $ — $ — $ — — %
Transfers Out 345,442 407,071 4,266,163 8,914,299 8,914,299 8,914,299 108.95 %
Contingency — — 32,000 847,936 847,936 847,936 2549.80 %
Reserve — — 12,961,362 22,652,767 22,652,767 22,652,767 74.77 %
Total Requirements $ 590,203 $ 411,019 $ 17,259,525 $ 32,415,002 $ 32,415,002 $ 32,415,002 87.81 %
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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 $ 15,000,000 $ 15,000,000 — %
Total Resources $ — $ — $ 15,000,000 $ 15,000,000 $ 15,000,000 $ 15,000,000 — %
Transfers Out $ — $ — $ — $ 2,216,000 $ 2,216,000 $ 2,216,000 — %
Reserve — — 15,000,000 12,784,000 12,784,000 12,784,000 (14.77) %
Total Requirements $ — $ — $ 15,000,000 $ 15,000,000 $ 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) %
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178
Support Services Departments
BOARD OF COUNTY COMMISSIONERS
Board of County Commissioners (Fund 625) ................................................................................................181
ADMINISTRATIVE SERVICES
Coordinated Houseless Response Office (Fund 205) ..................................................................................185
Veterans’ Services (Fund 001-23) ...................................................................................................................187
Property Management (Fund 001-25) .............................................................................................................189
Project Development & Debt Reserve (Fund 090) ........................................................................................192
Park Development Fees (Fund 132) ...............................................................................................................192
Foreclosed Land Sales (Fund 140) .................................................................................................................193
Risk Management (Fund 670) ..........................................................................................................................195
Administrative Services (Fund 625) ................................................................................................................197
Economic Development (Fund 050) ................................................................................................................200
Law Library (Fund 120) .....................................................................................................................................200
Taylor Grazing (Fund 155) ................................................................................................................................200
Video Lottery (Fund 165) ...................................................................................................................................201
FACILITIES
Facilities (Fund 620) ..........................................................................................................................................203
General County Projects (Fund 070) ..............................................................................................................206
Park Acquisition & Development (Fund 130) .................................................................................................206
Campus Improvements (Fund 463) .................................................................................................................207
FINANCE
Finance (Fund 630) ............................................................................................................................................209
Tax (Fund 001-18) ..............................................................................................................................................212
PERS Reserve (Fund 135) ...............................................................................................................................212
County School (Fund 145) ................................................................................................................................213
Dog Control (Fund 350) .....................................................................................................................................213
179
Finance Reserve (Fund 631) ............................................................................................................................213
Transient Lodging Tax - 7% (Fund 160) ..........................................................................................................214
Transient Lodging Tax - 1% (Fund 170) ..........................................................................................................215
General Capital Reserve (Fund 060) ..............................................................................................................215
American Rescue Plan Act (Fund 200) ...........................................................................................................215
HUMAN RESOURCES
Human Resources (Fund 650) .........................................................................................................................217
Health Benefits (Fund 675) ...............................................................................................................................220
INFORMATION TECHNOLOGY
Information Technology (Fund 660) .................................................................................................................221
Information Technology Reserve (Fund 661) .................................................................................................225
Geographic Information Systems (Fund 305) ................................................................................................225
Court Technology Reserve (Fund 040) ...........................................................................................................225
LEGAL COUNSEL
Legal Counsel (Fund 640) ................................................................................................................................227
Support Services Departments
180
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
58%
Materials and
Services
35%
Contingency
7%
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
181
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)
182
Commissioner Phil Chang
•Bend Metropolitan Planning Organization (MPO)
•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 $ 28,847 $ 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 1,003,750 1,003,750 13.16 %
Transfers In 301,626 396,000 — — — — — %
Total Resources $ 828,529 $ 878,094 $ 949,942 $ 1,032,597 $ 1,032,597 $ 1,032,597 8.70 %
Personnel Services $ 500,289 $ 541,177 $ 600,775 $ 436,163 $ 597,764 $ 597,764 (0.50) %
Materials and Services 261,825 273,436 327,127 363,905 363,905 363,905 11.24 %
Transfers Out 3,715 3,565 3,565 3,565 3,565 3,565 — %
Contingency — — 18,475 228,964 67,363 67,363 264.62 %
Total Requirements $ 765,828 $ 818,178 $ 949,942 $ 1,032,597 $ 1,032,597 $ 1,032,597 8.70 %
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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)
185
•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 $ 62,480 $ 62,480 70.34 %
State Government Payments 192,705 100,542 730,000 519,000 519,000 519,000 (28.90) %
Charges for Services 10,633 37,772 2,000 — — — (100.00) %
Interest Revenue 13,337 23,341 20,000 20,000 20,000 20,000 — %
Total Resources $ 216,676 $ 174,993 $ 788,679 $ 601,480 $ 601,480 $ 601,480 (23.74) %
Personnel Services $ 183,317 $ 126,425 $ 138,131 $ — $ — $ — (100.00) %
Materials and Services 20,021 11,890 366,999 509,984 509,984 509,984 38.96 %
Reserve — — 283,549 91,496 91,496 91,496 (67.73) %
Total Requirements $ 203,338 $ 138,314 $ 788,679 $ 601,480 $ 601,480 $ 601,480 (23.74) %
186
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 (8.71) %
Total Staff 5.00 FTE
Staff Change —
Veterans' Services
Resources
State
Government
Payments
19%
General Fund
81%
Veterans' Services
Requirements
Personnel
Services
72%
Materials and
Services
27%
Transfers Out
1%
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
187
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 $ 194,448 $ 194,448 (31.77) %
Interfund Charges — — 20,108 — — — (100.00) %
General Fund 583,826 681,349 811,593 824,952 824,952 824,952 1.65 %
Total Resources $ 765,844 $ 875,797 $ 1,116,679 $ 1,019,400 $ 1,019,400 $ 1,019,400 (8.71) %
Personnel Services $ 580,281 $ 637,017 $ 686,561 $ 735,594 $ 735,594 $ 735,594 7.14 %
Materials and Services 178,622 231,178 361,259 276,471 276,471 276,471 (23.47) %
Capital Outlay — 4,369 20,520 — — — (100.00) %
Transfers Out 6,942 3,232 48,339 7,335 7,335 7,335 (84.83) %
Total Requirements $ 765,844 $ 875,797 $ 1,116,679 $ 1,019,400 $ 1,019,400 $ 1,019,400 (8.71) %
188
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 7.26 %
: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
189
•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.
190
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 $ 2,000 $ 2,000 — %
Interfund Charges 70,000 70,000 70,000 95,000 95,000 95,000 35.71 %
General Fund 206,773 298,775 529,942 546,522 546,522 546,522 3.13 %
Total Resources $ 421,831 $ 513,775 $ 599,942 $ 643,522 $ 643,522 $ 643,522 7.26 %
Personnel Services $ 341,521 $ 421,144 $ 485,076 $ 517,322 $ 517,322 $ 517,322 6.65 %
Materials and Services 76,912 89,182 111,418 123,500 123,500 123,500 10.84 %
Transfers Out 3,398 3,448 3,448 2,700 2,700 2,700 (21.69) %
Total Requirements $ 421,831 $ 513,775 $ 599,942 $ 643,522 $ 643,522 $ 643,522 7.26 %
‘
191
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 $ 5,408,196 $ 5,408,196 60.11 %
Charges for Services 16,218 6,082 9,500 385,500 385,500 385,500 3957.89 %
Interest Revenue 41,757 95,985 88,186 122,036 122,036 122,036 38.38 %
Other Non-Operational Revenue 341,868 362,729 316,322 198,149 198,149 198,149 (37.36) %
Interfund Charges 490,453 490,704 490,704 30,780 30,780 30,780 (93.73) %
Transfers In — 644,964 37,645 — — — (100.00) %
Sales of Assets 737,040 15,850 1,015,000 70,000 70,000 70,000 (93.10) %
Total Resources $ 4,134,900 $ 4,284,161 $ 5,335,141 $ 6,214,661 $ 6,214,661 $ 6,214,661 16.49 %
Materials and Services $ 173,587 $ 374,038 $ 1,048,219 $ 1,245,652 $ 1,245,652 $ 1,245,652 18.84 %
Capital Outlay 574,495 — 2,787,277 4,610,909 4,610,909 4,610,909 65.43 %
Transfers Out 718,971 532,339 721,100 12,003 12,003 12,003 (98.34) %
Reserve — — 778,545 346,097 346,097 346,097 (55.55) %
Total Requirements $ 1,467,053 $ 906,377 $ 5,335,141 $ 6,214,661 $ 6,214,661 $ 6,214,661 16.49 %
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 $ 101,215 $ 101,215 3.85 %
Interest Revenue 1,070 2,504 2,000 3,000 3,000 3,000 50.00 %
Licenses and Permits 35,000 19,250 5,000 5,000 5,000 5,000 — %
Total Resources $ 76,321 $ 97,888 $ 104,458 $ 109,215 $ 109,215 $ 109,215 4.55 %
Materials and Services $ 187 $ 430 $ 104,458 $ 109,215 $ 109,215 $ 109,215 4.55 %
Total Requirements $ 187 $ 430 $ 104,458 $ 109,215 $ 109,215 $ 109,215 4.55 %
192
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 $ 133,821 $ 133,821 (9.67) %
Charges for Services 54,025 18,858 — 5,000 5,000 5,000 — %
Interest Revenue 1,952 4,246 5,000 5,000 5,000 5,000 — %
Total Resources $ 211,803 $ 176,570 $ 153,143 $ 143,821 $ 143,821 $ 143,821 (6.09) %
Materials and Services $ 58,337 $ 28,427 $ 131,143 $ 121,104 $ 121,104 $ 121,104 (7.66) %
Contingency — — 22,000 22,717 22,717 22,717 3.26 %
Total Requirements $ 58,337 $ 28,427 $ 153,143 $ 143,821 $ 143,821 $ 143,821 (6.09) %
193
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194
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
72%
Charges for
Services
1%
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
195
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 $ 9,000,000 $ 9,000,000 10.18 %
Charges for Services 16,636 479,974 52,200 90,000 90,000 90,000 72.41 %
Interest Revenue 148,514 274,605 254,000 219,000 219,000 219,000 (13.78) %
Interfund Charges 3,132,447 3,087,055 3,092,591 3,092,406 3,092,406 3,092,406 (0.01) %
Total Resources $ 12,242,534 $ 13,164,941 $ 11,566,955 $ 12,401,406 $ 12,401,406 $ 12,401,406 7.21 %
Personnel Services $ 371,205 $ 460,033 $ 528,619 $ 575,411 $ 575,411 $ 575,411 8.85 %
Materials and Services 2,544,523 4,042,956 5,102,823 5,979,959 5,979,959 5,979,959 17.19 %
Transfers Out 3,500 493,787 4,500 4,800 4,800 4,800 6.67 %
Contingency — — 5,931,013 5,841,236 5,841,236 5,841,236 (1.51) %
Total Requirements $ 2,919,228 $ 4,996,777 $ 11,566,955 $ 12,401,406 $ 12,401,406 $ 12,401,406 7.21 %
196
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
197
•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.
198
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
199
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 $ 129,943 $ 129,943 (14.55) %
Charges for Services (106) 10,216 — — — — — %
Interest Revenue 6,245 11,425 8,000 11,000 11,000 11,000 37.50 %
Interfund Charges 1,737,164 1,804,435 2,311,976 2,456,048 2,456,048 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 $ 2,596,991 $ 2,596,991 5.05 %
Personnel Services $ 1,777,807 $ 1,810,076 $ 2,055,959 $ 2,194,399 $ 2,194,399 $ 2,194,399 6.73 %
Materials and Services 280,443 269,397 335,750 322,603 322,603 322,603 (3.92) %
Capital Outlay — — 30,000 — — — (100.00) %
Contingency — — 50,332 79,989 79,989 79,989 58.92 %
Total Requirements $ 2,058,251 $ 2,079,473 $ 2,472,041 $ 2,596,991 $ 2,596,991 $ 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 $ 369,104 $ 369,104 4.10 %
Interest Revenue 11,224 11,101 10,066 13,000 13,000 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 $ 382,104 $ 382,104 3.52 %
Materials and Services $ 20,500 $ — $ 369,104 $ 382,104 $ 382,104 $ 382,104 3.52 %
Total Requirements $ 20,500 $ — $ 369,104 $ 382,104 $ 382,104 $ 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 $ 129,479 $ 129,479 (4.64) %
State Government Payments 86,823 177,272 177,272 177,272 177,272 177,272 — %
Interest Revenue 1,575 3,271 5,000 5,000 5,000 5,000 — %
Total Resources $ 265,042 $ 290,540 $ 318,054 $ 311,751 $ 311,751 $ 311,751 (1.98) %
Materials and Services $ 155,046 $ 154,758 $ 304,620 $ 306,394 $ 306,394 $ 306,394 0.58 %
Contingency — — 13,434 5,357 5,357 5,357 (60.12) %
Total Requirements $ 155,046 $ 154,758 $ 318,054 $ 311,751 $ 311,751 $ 311,751 (1.98) %
200
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 $ 17,200 $ 17,200 (58.93) %
State Government Payments 8,609 — 5,000 4,500 4,500 4,500 (10.00) %
Interest Revenue 543 1,246 1,000 1,000 1,000 1,000 — %
Total Resources $ 40,629 $ 41,875 $ 47,875 $ 22,700 $ 22,700 $ 22,700 (52.58) %
Materials and Services $ — $ — $ 6,294 $ 22,700 $ 22,700 $ 22,700 260.66 %
Transfers Out — — 41,581 — — — (100.00) %
Total Requirements — — 47,875 22,700 22,700 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 $ 1,088,300 $ 1,088,300 (6.84) %
State Government Payments 1,137,185 1,295,394 1,370,000 1,400,000 1,400,000 1,400,000 2.19 %
Interest Revenue 13,301 21,974 22,000 28,000 28,000 28,000 27.27 %
Total Resources $ 2,327,997 $ 2,358,179 $ 2,560,218 $ 2,516,300 $ 2,516,300 $ 2,516,300 (1.72) %
Materials and Services $ 1,287,186 $ 1,089,961 $ 993,451 $ 848,030 $ 848,030 $ 848,030 (14.64) %
Transfers Out — 100,000 500,000 640,270 640,270 640,270 28.05 %
Contingency — — 1,066,767 1,028,000 1,028,000 1,028,000 (3.63) %
Total Requirements $ 1,287,186 $ 1,189,961 $ 2,560,218 $ 2,516,300 $ 2,516,300 $ 2,516,300 (1.72) %
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202
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
203
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.
204
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 $ 1,064,546 $ 1,064,546 14.28 %
Charges for Services 594,811 647,232 652,633 661,504 661,504 661,504 1.36 %
Interest Revenue 14,786 38,373 23,000 38,000 38,000 38,000 65.22 %
Interfund Charges 3,841,954 4,628,330 5,091,642 5,284,775 5,284,775 5,284,775 3.79 %
Transfers In — — — 112,000 112,000 112,000 — %
Total Resources $ 5,024,350 $ 5,970,965 $ 6,698,794 $ 7,160,825 $ 7,160,825 $ 7,160,825 6.90 %
Personnel Services $ 2,663,685 $ 3,149,832 $ 4,005,398 $ 4,439,288 $ 4,439,288 $ 4,439,288 10.83 %
Materials and Services 1,619,643 1,783,520 2,120,188 2,238,742 2,238,742 2,238,742 5.59 %
Capital Outlay 12,182 6,000 68,000 — — — (100.00) %
Transfers Out 71,810 100,095 100,095 100,095 100,095 100,095 — %
Contingency — — 405,113 382,700 382,700 382,700 (5.53) %
Total Requirements $ 4,367,320 $ 5,039,447 $ 6,698,794 $ 7,160,825 $ 7,160,825 $ 7,160,825 6.90 %
205
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 $ 1,943,779 $ 1,943,779 (15.40) %
State Government Payments — 30,000 — — — — — %
Property Taxes 1,090,858 1,209,142 1,235,000 1,285,000 1,285,000 1,285,000 4.05 %
Charges for Services 10,697 18,459 — — — — — %
Interest Revenue 22,390 72,618 40,000 85,000 85,000 85,000 112.50 %
Interfund Charges 55,000 — — — — — — %
Transfers In 500,000 896,586 650,000 782,500 782,500 782,500 20.38 %
Total Resources $ 2,485,990 $ 3,689,474 $ 4,222,585 $ 4,096,279 $ 4,096,279 $ 4,096,279 (2.99) %
Materials and Services $ 790,535 $ 1,196,174 $ 935,955 $ 1,106,601 $ 1,106,601 $ 1,106,601 18.23 %
Capital Outlay 232,787 195,715 1,553,000 1,360,000 1,360,000 1,360,000 (12.43) %
Transfers Out — — 32,000 — — — (100.00) %
Reserve — — 1,701,630 1,629,678 1,629,678 1,629,678 (4.23) %
Total Requirements $ 1,023,321 $ 1,391,889 $ 4,222,585 $ 4,096,279 $ 4,096,279 $ 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 $ 1,206,469 $ 1,206,469 15.17 %
State Government Payments 348,165 333,601 350,000 350,000 350,000 350,000 — %
Interest Revenue 13,453 27,365 28,000 36,000 36,000 36,000 28.57 %
Total Resources $ 1,206,120 $ 1,325,990 $ 1,425,542 $ 1,592,469 $ 1,592,469 $ 1,592,469 11.71 %
Materials and Services $ 51,096 $ 88,448 $ 182,500 $ 183,500 $ 183,500 $ 183,500 0.55 %
Capital Outlay — — 300,000 300,000 300,000 300,000 — %
Transfers Out 190,000 190,000 190,000 195,000 195,000 195,000 2.63 %
Contingency — — 753,042 913,969 913,969 913,969 21.37 %
Total Requirements $ 241,096 $ 278,448 $ 1,425,542 $ 1,592,469 $ 1,592,469 $ 1,592,469 11.71 %
206
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 $ 22,356,661 $ 22,356,661 0.39 %
State Government Payments — — 15,000,000 2,000,000 2,000,000 2,000,000 (86.67) %
Charges for Services 220,860 25,211 — — — — — %
Interest Revenue 161,956 762,261 488,000 1,005,000 1,005,000 1,005,000 105.94 %
Interfund Charges 746,412 40,693 — — — — — %
Transfers In 10,038,704 572,543 5,903,390 971,000 971,000 971,000 (83.55) %
Bond Proceeds — 20,500,000 — — — — — %
Total Resources $ 19,874,638 $ 28,528,479 $ 43,660,811 $ 26,332,661 $ 26,332,661 $ 26,332,661 (39.69) %
Materials and Services $ 2,214,377 $ 1,987,109 $ 4,490,933 $ 2,648,500 $ 2,648,500 $ 2,648,500 (41.03) %
Capital Outlay 11,032,490 4,271,949 35,791,617 22,956,498 22,956,498 22,956,498 (35.86) %
Transfers Out — — — 112,000 112,000 112,000 — %
Reserve — — 3,378,261 615,663 615,663 615,663 (81.78) %
Total Requirements $ 13,246,867 $ 6,259,058 $ 43,660,811 $ 26,332,661 $ 26,332,661 $ 26,332,661 (39.69) %
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208
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 4.25 %
: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
63%
Materials and
Services
32%
Transfers Out
5%
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
209
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
210
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.
Organizational Chart
211
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 $ 415,755 $ 415,755 35.87 %
Charges for Services 60,000 128,024 154,446 190,446 190,446 190,446 23.31 %
Interest Revenue 215 7,427 3,000 10,000 10,000 10,000 233.33 %
Interfund Charges 2,118,937 2,592,672 2,877,138 3,010,016 3,010,016 3,010,016 4.62 %
Transfers In — 83,172 — — — — — %
Total Resources $ 2,201,178 $ 2,806,044 $ 3,340,589 $ 3,626,217 $ 3,626,217 $ 3,626,217 8.55 %
Personnel Services $ 1,254,943 $ 1,707,294 $ 2,251,913 $ 2,458,705 $ 2,458,705 $ 2,458,705 9.18 %
Materials and Services 951,486 783,645 911,139 978,378 978,378 978,378 7.38 %
Capital Outlay — 9,100 — 65,000 65,000 65,000 — %
Contingency — — 177,537 124,134 124,134 124,134 (30.08) %
Total Requirements $ 2,206,429 $ 2,500,040 $ 3,340,589 $ 3,626,217 $ 3,626,217 $ 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 $ 115,000 $ 115,000 (4.17) %
Other Tax 19,605 31,874 26,000 27,500 27,500 27,500 5.77 %
Charges for Services 475 149 200 200 200 200 — %
General Fund 713,463 724,673 918,842 967,583 967,583 967,583 5.30 %
Total Resources $ 834,177 $ 871,901 $ 1,065,042 $ 1,110,283 $ 1,110,283 $ 1,110,283 4.25 %
Personnel Services $ 471,027 $ 519,302 $ 647,551 $ 694,598 $ 694,598 $ 694,598 7.27 %
Materials and Services 363,151 352,599 417,491 359,486 359,486 359,486 (13.89) %
Transfers Out — — — 56,199 56,199 56,199 — %
Total Requirements $ 834,177 $ 871,901 $ 1,065,042 $ 1,110,283 $ 1,110,283 $ 1,110,283 4.25 %
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 $ 4,985,000 $ 4,985,000 3.68 %
Interest Revenue 74,159 143,358 151,000 179,000 179,000 179,000 18.54 %
Total Resources $ 4,677,356 $ 4,819,014 $ 4,959,271 $ 5,164,000 $ 5,164,000 $ 5,164,000 4.13 %
Personnel Services $ — $ 9,893 $ — $ — $ — $ — — %
Materials and Services 1,700 850 1,000 1,000 1,000 1,000 — %
Reserve — — 4,958,271 5,163,000 5,163,000 5,163,000 4.13 %
Total Requirements $ 1,700 $ 10,743 $ 4,959,271 $ 5,164,000 $ 5,164,000 $ 5,164,000 4.13 %
212
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 231,679 217,661 300,000 290,000 290,000 290,000 (3.33) %
State Government Payments 370,650 376,378 393,000 423,000 423,000 423,000 7.63 %
Interest Revenue 1,296 1,058 1,000 1,000 1,000 1,000 — %
Total Resources $ 603,625 $ 595,664 $ 694,566 $ 714,000 $ 714,000 $ 714,000 2.80 %
Materials and Services $ 603,058 $ 595,098 $ 694,566 $ 714,000 $ 714,000 $ 714,000 2.80 %
Total Requirements $ 603,058 $ 595,098 $ 694,566 $ 714,000 $ 714,000 $ 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 $ 74,000 $ 74,000 (36.79) %
Charges for Services 311 (40) — — — — — %
Fines and Fees — 4,040 — — — — — %
Interest Revenue 1,265 3,730 3,000 5,000 5,000 5,000 66.67 %
Other Non-Operational Revenue 4,096 6,506 5,000 5,000 5,000 5,000 — %
Transfers In 147,166 152,905 96,000 99,200 99,200 99,200 3.33 %
Licenses and Permits 198,685 289,761 251,900 256,500 256,500 256,500 1.83 %
Total Resources $ 402,664 $ 515,251 $ 472,975 $ 439,700 $ 439,700 $ 439,700 (7.04) %
Personnel Services $ 63,696 $ 64,172 $ 75,583 $ 77,702 $ 77,702 $ 77,702 2.80 %
Materials and Services 280,620 334,003 333,201 329,372 329,372 329,372 (1.15) %
Contingency — — 64,191 32,626 32,626 32,626 (49.17) %
Total Requirements $ 344,316 $ 398,175 $ 472,975 $ 439,700 $ 439,700 $ 439,700 (7.04) %
213
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 $ 1,342,920 $ 1,342,920 (57.55) %
Other Tax 11,071,262 10,825,906 10,747,800 10,797,500 10,797,500 10,797,500 0.46 %
Charges for Services 161 641 — — — — — %
Interest Revenue 94,150 109,287 65,000 106,000 106,000 106,000 63.08 %
Total Resources $ 20,641,105 $ 15,463,195 $ 13,976,609 $ 12,246,420 $ 12,246,420 $ 12,246,420 (12.38) %
Personnel Services $ 155,567 $ 204,394 $ 215,434 $ 247,554 $ 247,554 $ 247,554 14.91 %
Materials and Services 11,637,531 6,584,505 5,640,072 3,491,181 3,491,181 3,491,181 (38.10) %
Transfers Out 4,320,644 5,510,487 6,957,294 7,007,685 7,007,685 7,007,685 0.72 %
Reserve — — 1,163,809 1,500,000 1,500,000 1,500,000 28.89 %
Total Requirements $ 16,113,743 $ 12,299,386 $ 13,976,609 $ 12,246,420 $ 12,246,420 $ 12,246,420 (12.38) %
214
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 $ 1,585,000 $ 1,542,500 $ 1,542,500 $ 1,542,500 (2.68) %
Interest Revenue 1,506 3,391 3,000 3,000 3,000 3,000 — %
Total Resources $ 1,583,115 $ 1,549,949 $ 1,588,000 $ 1,545,500 $ 1,545,500 $ 1,545,500 (2.68) %
Personnel Services $ 22,205 $ 28,881 $ 30,954 $ 37,022 $ 37,022 $ 37,022 19.60 %
Materials and Services 6,928 9,464 11,394 11,991 11,991 11,991 5.24 %
Transfers Out 1,553,983 1,511,604 1,545,652 1,496,487 1,496,487 1,496,487 (3.18) %
Total Requirements $ 1,583,115 $ 1,549,949 $ 1,588,000 $ 1,545,500 $ 1,545,500 $ 1,545,500 (2.68) %
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 $ 12,587,000 $ 12,587,000 16.08 %
Interest Revenue 97,781 339,099 361,000 455,000 455,000 455,000 26.04 %
Interfund Charges 3,521,988 — — — — — — %
Transfers In 4,983,197 5,554,427 3,056,033 1,049,811 1,049,811 1,049,811 (65.65) %
Total Resources $ 15,500,053 $ 11,443,136 $ 14,260,169 $ 14,091,811 $ 14,091,811 $ 14,091,811 (1.18) %
Transfers Out $ 9,950,444 $ 600,000 $ 1,227,083 $ 1,437,500 $ 1,437,500 $ 1,437,500 17.15 %
Reserve — — 13,033,086 12,654,311 12,654,311 12,654,311 (2.91) %
Total Requirements $ 9,950,444 $ 600,000 $ 14,260,169 $ 14,091,811 $ 14,091,811 $ 14,091,811 (1.18) %
215
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 9,543,295 984,959 984,959 984,959 (89.68) %
Interest Revenue 293,106 297,738 183,392 — — — (100.00) %
Total Resources $ 15,063,988 $ 4,461,503 $ 10,025,629 $ 984,959 $ 984,959 $ 984,959 (90.18) %
Personnel Services $ 761,465 $ 889,003 $ 607,211 $ — $ — $ — (100.00) %
Materials and Services 13,879,404 2,873,559 380,329 984,959 984,959 984,959 158.98 %
Capital Outlay 21,916 — — — — — — %
Transfers Out — 400,000 9,038,089 — — — (100.00) %
Total Requirements $ 14,662,784 $ 4,162,562 $ 10,025,629 $ 984,959 $ 984,959 $ 984,959 (90.18) %
216
We partner to develop people and an organization to meet the vision and objectives of Deschutes
County.
Department Director: Susan DeJoode 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
217
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.
218
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 $ 240,284 $ 240,284 111.90 %
Charges for Services 14 — — — — — — %
Interest Revenue 4,573 9,802 6,000 8,000 8,000 8,000 33.33 %
Interfund Charges 1,777,316 1,956,635 2,322,034 2,402,236 2,402,236 2,402,236 3.45 %
Total Resources $ 1,913,442 $ 2,080,634 $ 2,441,428 $ 2,650,520 $ 2,650,520 $ 2,650,520 8.56 %
Personnel Services $ 1,396,476 $ 1,567,410 $ 1,860,858 $ 1,979,478 $ 1,979,478 $ 1,979,478 6.37 %
Materials and Services 402,769 399,830 500,676 593,941 593,941 593,941 18.63 %
Contingency — — 79,894 77,101 77,101 77,101 (3.50) %
Total Requirements $ 1,799,245 $ 1,967,240 $ 2,441,428 $ 2,650,520 $ 2,650,520 $ 2,650,520 8.56 %
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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 $ 7,500,000 $ 7,500,000 94.31 %
Charges for Services 4,825,443 5,384,233 7,142,420 7,419,500 7,419,500 7,419,500 3.88 %
Interest Revenue 176,071 208,021 211,200 242,000 242,000 242,000 14.58 %
Interfund Charges 20,490,826 26,280,775 35,501,169 35,814,000 35,814,000 35,814,000 0.88 %
Total Resources $ 36,796,532 $ 37,981,026 $ 46,714,521 $ 50,975,500 $ 50,975,500 $ 50,975,500 9.12 %
Materials and Services $ 30,688,534 $ 34,121,294 $ 38,819,094 $ 42,410,545 $ 42,410,545 $ 42,410,545 9.25 %
Contingency — — 7,895,427 8,564,955 8,564,955 8,564,955 8.48 %
Total Requirements $ 30,688,534 $ 34,121,294 $ 46,714,521 $ 50,975,500 $ 50,975,500 $ 50,975,500 9.12 %
220
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
68%
Materials and
Services
28%
Transfers Out
1%
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
221
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.
222
•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.
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Organizational Chart
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 $ 250,000 $ 250,000 47.97 %
Charges for Services 250 — 400 — — — (100.00) %
Interest Revenue 10,805 17,332 15,000 17,000 17,000 17,000 13.33 %
Interfund Charges 3,483,554 3,684,901 5,220,391 5,786,694 5,786,694 5,786,694 10.85 %
Transfers In — 44,657 — — — — — %
Total Resources $ 3,928,827 $ 4,127,317 $ 5,404,739 $ 6,053,694 $ 6,053,694 $ 6,053,694 12.01 %
Personnel Services $ 2,689,120 $ 3,117,337 $ 3,882,142 $ 4,143,110 $ 4,143,110 $ 4,143,110 6.72 %
Materials and Services 848,432 834,563 1,256,773 1,693,869 1,693,869 1,693,869 34.78 %
Transfers Out 10,848 6,470 156,468 56,616 56,616 56,616 (63.82) %
Contingency — — 109,356 160,099 160,099 160,099 46.40 %
Total Requirements $ 3,548,400 $ 3,958,369 $ 5,404,739 $ 6,053,694 $ 6,053,694 $ 6,053,694 12.01 %
224
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 $ 750,000 $ 750,000 (12.48) %
Interest Revenue 18,032 31,101 38,000 35,000 35,000 35,000 (7.89) %
Interfund Charges 223,908 180,000 750,000 810,000 810,000 810,000 8.00 %
Transfers In — 118,000 150,000 50,000 50,000 50,000 (66.67) %
Total Resources $ 1,436,564 $ 1,437,497 $ 1,794,923 $ 1,645,000 $ 1,645,000 $ 1,645,000 (8.35) %
Materials and Services $ 66,091 $ 355,035 $ 939,700 $ 995,100 $ 995,100 $ 995,100 5.90 %
Capital Outlay 262,077 225,540 75,000 — — — (100.00) %
Transfers Out — — — 100,000 100,000 100,000 — %
Reserve — — 780,223 549,900 549,900 549,900 (29.52) %
Total Requirements $ 328,168 $ 580,575 $ 1,794,923 $ 1,645,000 $ 1,645,000 $ 1,645,000 (8.35) %
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 $ 221,705 $ 221,705 (37.01) %
State Government Payments 7,076 8,100 8,000 8,000 8,000 8,000 — %
Charges for Services 203,643 194,722 190,000 209,000 209,000 209,000 10.00 %
Interest Revenue 8,832 12,821 18,000 14,000 14,000 14,000 (22.22) %
Interfund Charges 8,000 8,000 8,000 8,000 8,000 8,000 — %
Total Resources $ 840,225 $ 687,186 $ 575,979 $ 460,705 $ 460,705 $ 460,705 (20.01) %
Personnel Services $ 329,872 $ 290,387 $ 315,853 $ 333,999 $ 333,999 $ 333,999 5.75 %
Materials and Services 46,810 44,821 68,081 67,036 67,036 67,036 (1.53) %
Contingency — — 192,045 59,670 59,670 59,670 (68.93) %
Total Requirements $ 376,682 $ 335,207 $ 575,979 $ 460,705 $ 460,705 $ 460,705 (20.01) %
225
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 $ — $ — $ — $ — — %
LEGAL COUNSEL
226
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
227
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
228
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 $ 131,555 $ 131,555 202.06 %
Charges for Services 2,001 2,226 2,000 12,000 12,000 12,000 500.00 %
Interest Revenue 4,756 7,901 6,000 5,000 5,000 5,000 (16.67) %
Interfund Charges 1,547,532 1,645,883 1,987,504 2,052,121 2,052,121 2,052,121 3.25 %
Total Resources $ 1,720,010 $ 1,809,885 $ 2,039,057 $ 2,200,676 $ 2,200,676 $ 2,200,676 7.93 %
Personnel Services $ 1,397,808 $ 1,555,280 $ 1,729,430 $ 1,856,046 $ 1,856,046 $ 1,856,046 7.32 %
Materials and Services 168,328 211,052 291,374 280,529 280,529 280,529 (3.72) %
Contingency — — 18,253 64,101 64,101 64,101 251.18 %
Total Requirements $ 1,566,135 $ 1,766,333 $ 2,039,057 $ 2,200,676 $ 2,200,676 $ 2,200,676 7.93 %
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County Service Districts and Agency Funds
DESCHUTES COUNTY 9-1-1 SERVICE DISTRICT
Deschutes County 9-1-1 Service District (Fund 705) ...................................................................................233
Deschutes County 9-1-1 Equipment Reserve (Fund 710) ...........................................................................235
EXTENSION/4-H COUNTY SERVICE DISTRICT
Extension/4-H County Service District (Fund 720) .......................................................................................237
SUMMARY OF RESOURCES AND REQUIREMENTS: COUNTY SERVICE DISTRICT
AND AGENCY FUNDS 241
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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
233
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
```````````````````````````
234
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 $ 8,497,000 $ 8,497,000 0.66 %
State Government Payments 2,503,551 2,048,280 1,893,500 1,880,500 1,880,500 1,880,500 (0.69) %
Local Government Payments 196,332 147,994 149,000 164,800 164,800 164,800 10.60 %
Property Taxes 10,584,001 11,132,378 11,646,000 12,115,000 12,115,000 12,115,000 4.03 %
Charges for Services 599,255 612,719 618,400 652,300 652,300 652,300 5.48 %
Interest Revenue 108,393 267,369 192,000 257,000 257,000 257,000 33.85 %
Sales of Assets — 908 1,000 500 500 500 (50.00) %
Total Resources $ 18,847,041 $ 20,266,220 $ 22,941,344 $ 23,567,100 $ 23,567,100 $ 23,567,100 2.73 %
Personnel Services $ 7,891,350 $ 8,712,047 $ 10,237,093 $ 11,064,394 $ 11,064,394 $ 11,064,394 8.08 %
Materials and Services 3,107,232 3,112,729 4,154,526 4,087,521 4,087,521 4,087,521 (1.61) %
Capital Outlay 41,886 — 50,000 — — — (100.00) %
Transfers Out 1,750,000 — 515,000 630,000 630,000 630,000 22.33 %
Contingency — — 7,984,725 7,785,185 7,785,185 7,785,185 (2.50) %
Total Requirements $ 12,790,468 $ 11,824,776 $ 22,941,344 $ 23,567,100 $ 23,567,100 $ 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 $ 4,417,000 $ 4,417,000 (25.51) %
Interest Revenue 129,449 195,460 234,000 211,000 211,000 211,000 (9.83) %
Transfers In 1,750,000 — 515,000 630,000 630,000 630,000 22.33 %
Total Resources $ 9,746,830 $ 7,532,837 $ 6,679,021 $ 5,258,000 $ 5,258,000 $ 5,258,000 (21.28) %
Materials and Services $ 43,917 $ 162,593 $ 112,500 $ 350,000 $ 350,000 $ 350,000 211.11 %
Capital Outlay 2,305,635 1,440,223 2,700,500 1,880,000 1,880,000 1,880,000 (30.38) %
Transfers Out 59,900 — — — — — — %
Reserve — — 3,866,021 3,028,000 3,028,000 3,028,000 (21.68) %
Total Requirements $ 2,409,452 $ 1,602,816 $ 6,679,021 $ 5,258,000 $ 5,258,000 $ 5,258,000 (21.28) %
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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
237
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.
238
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.
239
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 $ 305,000 $ 305,000 (23.62) %
Property Taxes 659,389 692,968 720,000 750,000 750,000 750,000 4.17 %
Other Tax 58 614 — — — — — %
Interest Revenue 9,067 16,032 14,000 21,000 21,000 21,000 50.00 %
Total Resources $ 1,071,141 $ 1,085,626 $ 1,133,339 $ 1,076,000 $ 1,076,000 $ 1,076,000 (5.06) %
Materials and Services $ 634,854 $ 626,012 $ 771,160 $ 878,952 $ 878,952 $ 878,952 13.98 %
Debt Service 60,275 60,275 60,276 60,276 60,276 60,276 — %
Contingency — — 301,903 136,772 136,772 136,772 (54.70) %
Total Requirements $ 695,129 $ 686,287 $ 1,133,339 $ 1,076,000 $ 1,076,000 $ 1,076,000 (5.06) %
240
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
Sales of Assets 500 — — 500 —
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
241
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 —
Sales of Assets — —
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
242
Capital Improvement Program
CAPITAL IMPROVEMENT PROGRAM
Capital Improvement Program .........................................................................................................................245
Capital Improvements - Road ...........................................................................................................................246
Capital Improvements - Solid Waste ...............................................................................................................249
Capital Improvements - General Facilities .....................................................................................................250
Capital Improvements - Public Safety .............................................................................................................252
Capital Improvements - Fair & Expo and RV .................................................................................................252
Capital Improvements - Other ..........................................................................................................................252
CAPITAL EQUIPMENT
Equipment Replacement/Enhancement - Road ............................................................................................253
Equipment Replacement/Enhancement - Solid Waste ................................................................................253
Equipment Replacement/Enhancement - General County ..........................................................................253
Equipment Replacement/Enhancement - Public Safety ..............................................................................254
Equipment Replacement/Enhancement - Technology .................................................................................254
Deschutes County 9-1-1 Service District ........................................................................................................254
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Part of the County’s responsibilities include ensuring that adequate assets are constructed and provided to carry
out quality services to residents. The capital expenditures includes capital improvements to real property and
replacement or enhancement of equipment items used in the provision of services to residents. Capital
improvements include road construction projects, solid waste projects related to the Knott Landfill and transfer
stations, and projects at other County facilities. Capital outlay for equipment items include heavy equipment for
road maintenance and landfill operations, vehicles and equipment for several departments, as well as hardware
and software technology projects. Capital projects are identified by the departments, in coordination with the
Board, the Finance Department and as part of the long-range financial planning process.
The FY 2026 adopted budget for County and County Service District funds includes a total of $68.6 million in
capital expenditures. This is made up of $59.7 million in capital improvements, $6.7 million in capital equipment
and $2.2 million for County Services Districts.
The following pages detail the capital expenditures included in the FY 2026 budget by type of capital and by
department. Also shown are expected capital improvements and selected equipment needs in future years.
Capital Improvement Projects FY 2026
Budget
Road Improvement Projects $ 18,910,997
Solid Waste Landfill Projects 2,530,000
County General Facilities 25,656,998
Public Safety Projects 400,000
Fair & Expo and RV Projects 790,000
Other General Projects 11,365,751
Total Capital Improvements $ 59,653,746
Capital Equipment Projects FY 2026
Budget
Road Department Equipment $ 3,069,086
Solid Waste Equipment 2,072,000
General County Equipment 957,000
Public Safety Equipment 510,595
Technology Equipment 130,000
Total Equipment $ 6,738,681
Total County Funds $ 66,392,427
County Service Districts Projects and Equipment 2,230,000
Total Capital $ 68,622,427
CAPITAL IMPROVEMENT & EQUIPMENT REPLACEMENT/
ENHANCEMENT PROGRAM
245
The Road Department receives funding from various sources including vehicle registration fees, state gas tax and
federal payments in lieu of taxes and federal forest receipts. A portion of these resources are used to fund
improvements to the County road system each year. In addition, some projects are paid for directly by the Federal
Department of Transportation and require a match from the County. The project summary over the next five years
is shown below.
NW Lower Bridge Way/NW 43rd St Intersection
Improvement $ 810,844 $ 1,800,000 $ — $ — $ — $ 2,610,844
Tumalo Reservoir Rd: O.B. Riley Rd To Sisemore Rd 4,846,453 — — — — 4,846,453
S Century Drive: Sunriver Corridor Intersection
Improvements 4,012,300 5,238,000 — — — 9,250,300
La Pine UIC Stormwater Improvements 350,000 — — — — 350,000
Northwest Way/NW Coyner Ave Intersection Imp. &
Paving 1,085,000 948,100 — — — 2,033,100
Burgess Rd/Day Rd Traffic Signal 90,000 820,000 — — — 910,000
Buckhorn Rd: Hwy 126 To MP 1.6 (Flap) 83,400 565,700 — — — 649,100
Buckhorn Rd: MP 1.6 To Lower Bridge Way 250,000 1,030,000 3,000,000 — — 4,280,000
Three Creeks Rd: Sisters City Limits To FS Boundary
(Flap) — 40,300 293,400 — — 333,700
S Century Dr / Vandevert Rd Roundabout — 200,000 350,000 2,300,000 300,000 3,150,000
Johnson Rd/Tyler Rd Intersection Improvement — 194,000 480,000 — — 674,000
N Canal Blvd: ONeil Hwy To Redmond City Limits — — 80,000 730,000 — 810,000
Sunrise Blvd Improvement — — 120,000 1,181,000 500,000 1,801,000
SW Helmholtz Way: OR126 To Antler Ave Improvement — — 130,000 782,000 200,000 1,112,000
Cline Falls Hwy/Cook Ave/Tumalo Rd Intersection
Improvement — — 250,000 1,070,000 1,200,000 2,520,000
NW 43Rd St / NW Chinook Dr / NW Povey Ave
Intersection Imp. — — 150,000 525,000 450,000 1,125,000
NW Lower Bridge Way: NW 43rd St To Teater Ave
Improvement — — — 300,000 650,000 950,000
Deschutes Market Rd/Greystone Lane Intersection — — — 200,000 350,000 550,000
Greystone Lane/Pleasant Ridge Rd Intersection — — — 200,000 300,000 500,000
Tumalo Sidewalk Improvements — — — 80,000 200,000 280,000
Rickard Rd: Knott Rd To Bozeman Trail Improvement — — — 200,000 950,000 1,150,000
Powell Butte Hwy: Mcgrath Rd To US 20 350,000 — — — — 350,000
Tumalo Rd 1,760,000 — — — — 1,760,000
Skyline Ranch Rd: Century Dr To City Limits 1,370,000 — — — — 1,370,000
Horse Butte Rd 1,023,000 — — — — 1,023,000
PROJECT FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Five Year
Total
Capital Improvements – Road
246
Knott Rd/Baker Rd: US97 Interchange 300,000 — — 300,000
Indian Ford Rd 740,000 2,000,000 — — — 2,740,000
NW 35th St — 680,000 — — — 680,000
King Way — 500,000 450,000 — — 950,000
3rd St/Walker St/Pengra St/5th St (La Pine) — 500,000 200,000 — — 700,000
6th St (La Pine) — 710,000 500,000 — — 1,210,000
Ward Rd: Stevens Rd To Gosney Rd — — 1,700,000 — — 1,700,000
Hamehook Rd — — 1,000,000 400,000 — 1,400,000
Byram Rd — — 500,000 200,000 — 700,000
SW Young Ave: 61st St To S Canal Blvd — — 500,000 300,000 — 800,000
Arnold Market Rd — — — 1,000,000 — 1,000,000
Larsen Rd — — — 700,000 — 700,000
Billadeu Rd — — — 700,000 — 700,000
O.B. Riley Rd: City Limits To US20 — — — — 2,000,000 2,000,000
Cline Falls Hwy: Newcomb Rd To OR126 — — — — 2,600,000 2,600,000
Slurry Seal 500,000 500,000 500,000 500,000 500,000 2,500,000
Misc. Local Road Pavement Preservation 500,000 500,000 500,000 500,000 500,000 2,500,000
Signage Improvements 150,000 150,000 150,000 150,000 150,000 750,000
Guardrail Improvements 150,000 150,000 150,000 150,000 150,000 750,000
ADA Transition Plan 100,000 100,000 100,000 — — 300,000
Hamehook Rd Bridge #17C32 Replacement 40,000 — — — — 40,000
Lower Bridge Way Bridge #15450A Repair 100,000 100,000
S Century Dr Bridge #16181 Rehabilitation 300,000 810,000 1,300,000 — — 2,410,000
Burgess Rd Bridge #09C783 Replacement — 100,000 615,000 1,452,000 — 2,167,000
Spring River Rd (Harper) Bridge #17923 Rehabilitation — — — 100,000 430,000 530,000
Camp Polk Rd Bridge #09C05A Replacement — — — — 330,000 330,000
Total $ 18,910,997 $ 17,536,100 $ 13,018,400 $ 13,720,000 $ 11,760,000 $ 74,945,497
PROJECT FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Five Year
Total
247
Road Improvement Projects
The following select high priority road improvement projects are budgeted for in the Road Capital Improvement
Fund 465. These projects will have an ongoing budget impact as the Road Department will be responsible for the
future maintenance, and the estimated useful life will be twenty years.
Tumalo Reservoir Road: O.B. Riley to Sisemore Road Improvement
This project will widen the roadway to accommodate paved bike ways and also includes safety improvements
such as signing, striping, delineation and roadside barriers. Spending in FY 2026 is estimated to be $4.8 million
•Impact on Future Operating Budgets: The Road Department will be responsible for maintaining and repairing
any additions to the road system.
•Estimated Useful Life: 20 years
S. Century Drive: Sunriver Corridor Intersection Improvements
The intersections along South Century Drive are in need of safety and capacity improvements to address
increased traffic volumes and improve traffic operations. Bicycle and pedestrian safety improvements are also
warranted. FY 2026 costs are estimated to be $4.0 million.
•Funding: Road Capital Improvement Fund 465
•Impact on Future Operating Budgets: The Road Department will be responsible for maintaining and repairing
any additions to the road system.
•Estimated Useful Life: 20 years
Tumalo Road Paving
Tumalo Road is an east-west rural connector. The route is frequently used by commuter and truck traffic traveling
between US 20 and US 97. Increased traffic levels and pavement deterioration warrant asphalt pavement
rehabilitation. Costs in FY 2026 are estimated to be $1.8 million.
•Funding: Road Capital Improvement Fund 465
•Impact on Future Operating Budgets: The Road Department will be responsible for maintaining and repairing
any additions to the road system.
•Estimated Useful Life: 20 years
Skyline Ranch Road Paving
Skyline Ranch Road primarily serves the resort community of Tetherow, and provides a link between Skyliners
Road and Century Drive. Skyline Ranch Road exhibits significant thermal cracking and load-related distress that
requires rehabilitation. FY 2026 costs are estimated to be $1.4 million.
•Funding: Road Capital Improvement Fund 465
•Impact on Future Operating Budgets: The Road Department will be responsible for maintaining and repairing
any additions to the road system.
•Estimated Useful Life: 20
248
Capital Improvements – Solid Waste
The Solid Waste Department includes the operation of the Knott Landfill and several transfer stations throughout
the County. The Solid Waste function is considered an enterprise and is fully funded through its own rate structure
by charges to garbage haulers and residents for dumping material at the transfer stations and the landfill. The
landfill operation is capital intensive and requires periodic large scale improvements. The FY 2026 budget
includes the following projects related to the County’s solid waste operations. The project summary over the next
five years is shown below. Descriptions of select FY 2026 projects are included on the following pages.
Project FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Gas Flare $ 325,000
Cell Construction - Cell 10 Drain Rock 340,000
Solid Waste Admin HVAC 330,000
Paving - Negus Trailer Staging Area; Office Parking 285,000
Hazardous Waste & Recycling Expansion (Knott) 500,000
New Landfill Land Purchase Earnest Deposit 500,000
Fencing 250,000
Future: Cell 10 5,000,000
Future: Southwest Transfer Station 18,000,000
Future: New Landfill 50,000,000
Future: Miscellaneous 500,000 500,000 500,000 500,000
Future: Close Knott B 4,000,000
Future: Close Knott C 4,000,000
Total $ 2,530,000 $ 9,500,000 $ 4,500,000 $ 18,500,000 $ 50,500,000
New Landfill
Knott Landfill is slated to reach capacity in Fiscal Year 2030-31. The Board of County Commissioners has
authorized staff to reconvene the Solid Waste Advisory Committee for the siting of a new landfill. Once selected, a
land purchase earnest deposit is anticipated in FY 2026 to hold the option of ownership during the permitting
process. The Solid Waste Capital Projects fund will cover the earnest deposit with the future purchase and build to
be funded using debt.
•Funding: Solid Waste Capital Projects (Fund 613)
•Impact on Future Operating Budgets: The Solid Waste Department will be responsible for maintaining and
repairing any additions to the solid waste system.
•Estimated Useful Life: 100 years
Hazardous Waste & Recycling Expansion
Expand the hazardous waste facility at Knott Landfill to include additional storage and an office area. Add an
attendant booth to recycling yard debris. Add an access lane to the recycling and hazardous waste area for
improved access and traffic flow.
249
•Funding: Solid Waste Capital Projects (Fund 613)
•Impact on Future Operating Budgets: The Solid Waste Department will be responsible for maintaining and
repairing any additions to the solid waste system.
•Estimated Useful Life: 30 years
Gas Flare
New compliance requirements enacted by Oregon DEQ in the Title V air quality permit will require the
replacement of the existing open gas flare at Knott Landfill with an enclosed gas flare. An enclosed gas flare
provides for accurate measurements of regulated discharges. Continuation of project began in FY 2025.
•Funding: Solid Waste Capital Projects (Fund 613)
•Impact on Future Operating Budgets: The Solid Waste Department will be responsible for maintaining and
repairing any additions to the solid waste system.
•Estimated Useful Life: 30 years
Capital Improvements – General Facilities
The County uses several funds to account for general capital projects and has a variety of revenue sources that
provide resources to fund general capital project activities including property taxes, the sale of County properties
and the receipt of lease payments and bond proceeds. Major general capital project activities included in the FY
2026 budget are as follows. Total costs also include materials and services that will be capitalized.
Project FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Downtown Parking & Accessibility Improvements $ 3,352,000 $ — $ — $ — $ —
Downtown Campus Space Planning 390,000 100,000 — — —
Courthouse Expansion 20,933,998 874,960 — — —
Gray Courthouse Improvements 655,000 3,845,000 — — —
Board Of County Commissioners Remodel 110,000 — — — —
South County Services Behavioral Health Remodel 216,000 1,750,000 — — —
Total $ 25,656,998 $ 6,569,960 $ — $ — $ —
Courthouse Expansion
The FY 2026 Budget includes $19.5 million in capital construction costs and $1.5 million in design, engineering
and fees and permits for the capital improvement of the Deschutes County Courthouse in the third year of a multi-
year project. The total project cost, including materials and services is projected to be $46.8 million through FY
2027.
•Funding: State funding; bond issuance with the annual debt service funded by TRT (Fund 160) and General
County Reserve funds (Fund 060).
•Impact on Future operating Budgets: the Facilities Department will be responsible for maintaining and
repairing and additions, upgrades or remodels of County facilities.
250
•Estimated Useful Life: 30 years
Downtown Parking and Accessibility Improvements
The Bend Downtown Campus Parking project has a FY 2026 budget of $3.4 million for the capital improvement of
the downtown campus parking capacity related to the expansion of the Deschutes County Courthouse. In
addition, $ 200,000 is estimated to be spent on related-materials and services expenses. Phase 1 of the project
has been completed which included an analysis of current and projected parking needs and daily utilization.
Phase 2 includes improvements to pedestrian access to County buildings and across the campus, increased
visitor parking capacity at key locations adjacent to County buildings, improved wayfinding and the development
of parking management strategies.
•Funding: General County Reserve funds (Fund 060)
•Impact on Future operating Budgets: The Facilities Department will be responsible for maintaining and
repairing and additions, upgrades or remodels of County facilities.
•Estimated Useful Life: 30 years
Space Planning
The FY 2026 budget includes $390,000 for strategic planning for Bend Downtown Campus facilities. This project
seeks to update the 2003 plan and identify opportunities to address near, mid, and long-term facility upgrades,
improvement and expansion on the downtown campus. The campus consists of 10 buildings, Worrell Park and
associated parking lots. Eleven County departments and offices provide services on the Bend Downtown Campus
as well as the State Circuit Court and the Department of Human Services.
•Funding: General County Reserve funds (Fund 060)
•Impact on Future operating Budgets: funding for projects proposed by the plan will be subject to future budget
approval.
•Estimated Useful Life: 20 years
District Attorney’s Office Remodel
The FY 2026 budget includes $480,000 for design and permitting and 175,000 for construction mobilization for a
remodel of the 1940 Courthouse currently shared by State Court Administration and the District Attorney’s Office.
Upon completion of the Courthouse Expansion, portions of the 2nd floor will be reallocated to the District
Attorney’s Office. The remodel will improve the efficiency of the space along with minor changes to other areas of
the building.
•Funding: General County Reserve funds (Fund 060) and Transient Room Tax
•Impact on Future operating Budgets: funding for construction of the remodel project will be subject to future
budget approval.
•Estimated Useful Life: TBD
251
Capital Improvements – Public Safety
The County has budgeted $400,000 in capital improvements for Public Safety.
Project FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Replace Jail Control System $ 400,000 $ — $ — $ — $ —
Total $ 400,000 $ — $ — $ — $ —
Capital Improvements – Fair & Expo and RV
The County has budgeted $790,000 in capital items for the Fair & Expo and RV funds.
Project FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Fair Facilities Technology Improvements 25,000 27,500 30,250 33,275 —
Fair Parking Lot 15,000 16,500 18,150 19,965 —
Fair Well/Pump/Water Storage 700,000 770,000 847,000 931,700 —
RV Park Special Construction Projects 50,000 60,500 66,550 73,205 —
Total $ 790,000 $ 874,500 $ 961,950 $ 1,058,145 $ —
Other General Capital Improvements
Project FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Health Services - Adult Foster Care $ 600,000 $ — $ — $ — $ —
Health Services - Purchase and Remodel of Adult
Foster Homes 2,534,842 — — — —
Health Services - Purchase of Lot or Building 2,000,000 — — — —
General Project Development (Fund 090) 4,610,909 — — — —
Park Acquisition & Development (Fund 130) 300,000 — — — —
Elevator Modernization (Fund 070) 125,000 125,000 125,000 125,000 125,000
Roof Replacements (Fund 070) 465,000 600,000 550,000 550,000 500,000
HVAC Replacements (Fund 070) 630,000 650,000 600,000 500,000 500,000
Parking Lot Asphalt Replacement (Fund 070) 100,000 — — — —
Major Envelope (Fund 070) — 75,000 175,000 750,000 750,000
Miscellaneous (Fund 070) — 145,000 150,000 155,000 160,000
Total $ 11,365,751 $ 1,595,000 $ 1,600,000 $ 2,080,000 $ 2,035,000
252
Equipment Replacement/Enhancement – Road
Each year, the Road Department replaces or purchases new equipment to perform road operations and
maintenance functions.
The Road Department’s equipment is purchased in the Road Building and Equipment Reserve Fund and is
funded through annual contributions from the road fund to the reserve fund. This equipment will require regular
maintenance and repair however, it is expected that replacing older equipment at the appropriate time will lessen
the maintenance and repair over the long term.
Equipment FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Machinery, Vehicles & Equipment $ 3,069,086 $ 2,902,000 $ 3,010,000 $ 2,440,000 $ 1,934,000
Total $ 3,069,086 $ 2,902,000 $ 3,010,000 $ 2,440,000 $ 1,934,000
Equipment Replacement/Enhancement – Solid Waste
The Solid Waste department is acquiring equipment in the amount of $2,072,000 for FY 2026.
Equipment FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Machinery, Vehicles & Equipment $ 2,072,000 $ 1,500,000 $ 2,605,000 $ 1,660,000 $ 682,000
Total $ 2,072,000 $ 1,500,000 $ 2,605,000 $ 1,660,000 $ 682,000
Equipment Replacement/Enhancement – General County
Each year, departments set aside budget for vehicle maintenance and replacement depending on the number of
vehicles in their fleet, and special one-time replacements.
Equipment FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
County-wide Vehicle Maintenance and Replacement $ 775,000 $ 795,000 $ 820,000 $ 870,000 $ 993,000
Key Box (Fund 070) 40,000 — — — —
Fleet Vehicle (Fund 295) 30,000 — — — —
Health Services - Subaru Ascent 42,000 — — — —
Fair and RV Park Equipment Replacement 70,000 79,200 87,120 95,832 —
Total $ 957,000 $ 874,200 $ 907,120 $ 965,832 $ 993,000
CAPITAL EQUIPMENT
253
Equipment Replacement/Enhancement – Public Safety
The Sheriff’s Office includes a number of operating departments that require capital equipment to provide their
services. The following table indicates the categories of equipment included in the FY 2026 Sheriff’s Office budget
in the total amount of $510,595.
Equipment FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Vehicles $ 463,595 $ 1,001,000 $ 1,101,100 $ 1,431,210 $ —
Equipment 34,000 550,000 605,000 665,500 465,500
K-9 13,000 — — — —
Total $ 510,595 $ 1,551,000 $ 1,706,100 $ 2,096,710 $ 465,500
Equipment Replacement/Enhancement - Technology
Various departments use technology to varying degrees to provide their services. Some highly technology
dependent departments set aside funds each year in technology related reserve funds to replace or enhance
technology on a periodic basis. The FY 2026 budget includes $130,000 in technology purchases as shown in the
table below.
Equipment FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Finance - New Timekeeping Software $ 30,000 $ — $ — $ — $ —
Solid Waste - Cost Accounting System 100,000 — — — —
Total $ 130,000 $ — $ — $ — $ —
In addition to County funds, the County budget also includes six County Service District funds, some of which
budget for capital expenditures.
Deschutes County 9-1-1 Service District
The FY 2026 budget appropriates for replacement of dispatch console systems and building HVAC. The District
also sets aside reserves to fund improvements and replacement of the radio communication system.
County Service Districts FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Deschutes County 911 Capital Projects and Equipment $ 250,000 $ 1,045,000 $ 865,000 $ 2,265,000 $ 665,000
HVAC Replacement $ 630,000 — — — —
Dispatch Console Replacement and Remodel 1,350,000 — — — —
Total $ 2,230,000 $ 1,045,000 $ 865,000 $ 2,265,000 $ 665,000
254
Debt Management
DEBT MANAGEMENT
Debt Overview ....................................................................................................................................................256
FY 2026 Scheduled Principal and Interest Payments Summary ...........................................................260
Scheduled Principal and Interest Payments Through Retirement ..............................................................261
Amortization Schedules by Debt Issue ...........................................................................................................262
255
Debt is often used as a means of financing capital improvements or projects by many organizations. Prudent
management of debt issuances is imperative to ensure a jurisdiction’s credit rating is maintained at an optimal
level. Deschutes County is rated by Moody’s Ratings. In November 2023, Moody’s assigned an Aa1 rating to
Deschutes County, Oregon's Full Faith and Credit and Refunding Obligations, Series 2023 and reaffirmed an Aa1
rating on the County's outstanding general obligation limited tax (GOLT) bonds. Moody’s November 2023 credit
opinion provided the County the following synopsis:
“Deschutes County, OR's credit profile reflects its strong tax base and growing
economy with continued population and job growth. The county's solid
reserves and liquidity will remain healthy supported by conservative budgeting.
Leverage is moderate and will remain manageable.”
Moody’s Ratings – November 2023
The County issued $18.7 million in FY 2024 for a Courthouse Expansion. Approximately $1.5 million of annual
debt service is being paid by Transient Room Tax funds, which reduces the County’s ability to use the
discretionary portion of these funds for other projects. Four of the County’s six bond issuances will mature within
the next one to four years, creating capacity for potential future debt service or other operational priorities. Solid
Waste utilizes a long-term financial model to determine the timing of debt issuances for capital projects and
incorporates these costs into estimated future fee increases to fund the debt service and operational expenses.
TYPES OF DEBT
There are several types of securities available to the County for financing projects. Deschutes County uses
general obligation bonds, limited tax bonds (Full Faith & Credit bonds), and limited tax pension bonds.
Occasionally other revenue sources are used when the project may not meet the requirements of other types of
debt. Components of a security include its purpose, length of financing, interest rates and the source of the funds
for repayment.
DEBT OVERVIEW
256
Fiscal Year
Deschutes County Legal Debt Limit and Debt Outstanding
General Obligation Bonds
(In thousands)
Outstanding General Obligation Bonds Legal Debt Limit - 2% RMV
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
0
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
General Obligation (GO) bonds are bonds payable from taxes that may be levied, without limitation, in
compliance with the Oregon Constitution. GO bonds may be issued after approval of the electors in the County
and are used to finance capital construction or improvements. They are secured by a commitment to levy ad
valorem property taxes. As of June 30, 2024 Deschutes County has no outstanding general obligation bond debt.
The legal debt limit, based on ORS 287A.100, for general obligation bonds is 2% of the real market value (RMV)
of the taxable property in the County. The 2024-25 RMV for Deschutes County is $82.9 billion, making the legal
limit for general obligation bonds $1.7 billion.
257
Fiscal Year
Deschutes County Legal Debt Limit and Debt Outstanding
Limited Tax Bonds
(In thousands)
Outstanding Limited Tax Bonds Legal Debt Limit - 1% RMV
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
0
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
900,000
1,000,000
Limited tax bonds (Full Faith & Credit bonds) are bonds or other obligations based upon the full faith
and credit of the County, and may be paid from any taxes the issuer levies, or other resources, within the
limitations of the Oregon Constitution (ORS 287.105A). A full faith and credit obligation is an unconditional
promise to pay. It is a pledge of the full financial resources and taxing power of the issuer, but is not necessarily
backed by ad valorem taxes. These bonds differ from general obligation bonds (unlimited tax bonds) on which ad
valorem taxes may be levied to pay the debt.
The legal debt limit, based on ORS 287A.105, for limited tax bonds is 1% of the real market value of the taxable
property in the County. The 2024-25 RMV for Deschutes County is $82.9 billion, making the legal limit for limited
tax bonds $829.0 million, well above the actual limited tax debt level of $55.1 million.
258
Fiscal Year
Deschutes County Legal Debt Limit and Debt Outstanding
Limited Tax Pension Bonds
(In thousands)
Outstanding Limited Tax Pension Bonds Legal Debt Limit - 5% RMV
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
0
400,000
800,000
1,200,000
1,600,000
2,000,000
2,400,000
2,800,000
3,200,000
3,600,000
4,000,000
4,400,000
Limited tax pension bonds were issued in FY 2002 and 2004 to cover the County's estimated unfunded
actuarial liability (UAL) to the Public Employees Retirement System (PERS). The County, as part of a group of
local governments, issued a total of $12.5 million of limited tax pension bonds for this purpose. The issuance of
these bonds provided savings on projected increases in PERS rates that would otherwise have been necessary to
make up the UAL over time. Debt service payments are covered by department charges based on current payroll.
The rate charged to departments is .90% of PERS eligible wages.
The legal debt limit, based on ORS 238.694, for limited tax pension bonds is 5% of the real market value of the
taxable property in the County. The 2024-25 RMV for Deschutes County is $82.9 billion, making the legal limit for
limited tax pension bonds $4.1 billion, well above the actual limited tax pension debt level of $4.0 million.
259
FY 2026 Scheduled Principal and Interest Payments Summary
Principal Balance at:FY 2025-26
Average
Interest
Rate
Issue Date
Final
Maturity
Date
Issuance 7/1/2025 Principal Interest Total Debt
Service
Limited Tax Pension Bonds
OR Local Gov't LTD Tax Pension
Obligations, 2002 7.02 %3/28/2002 6/1/2028 $ 5,429,586 $ 1,850,000 $ 685,000 $ 126,725 $ 811,725
OR Local Gov't LTD Tax Pension
Obligations, 2004 6.19 %5/27/2004 6/1/2028 7,090,000 2,110,000 780,000 128,605 908,605
Total Limited Tax Pension Bonds $ 12,519,586 $ 3,960,000 $ 1,465,000 $ 255,330 $ 1,720,330
Full Faith and Credit Obligations
Series 2019 - Refunding OSP
& 911 Building
(Series 2008A & 2009A) 2.08 %3/12/2019 6/1/2028 6,455,000 2,465,000 785,000 123,250 908,250
Series 2021 - Ref - Co Bldgs,
Facilities & Radio System 1.40 %9/2/2021 12/1/2032 15,325,000 11,290,000 1,345,000 149,707 1,494,707
Series 2022 - Negus Transfer Station 5.00 %8/30/2022 6/1/2043 18,220,000 17,090,000 605,000 854,500 1,459,500
Series 2023 - Courthouse Expansion
and Refunding Jail Expansion
(Series 2013) 5.00 %12/5/2023 6/1/2044 24,095,000 22,995,000 870,000 1,149,750 2,019,750
Total Full Faith & Credit Obligations $ 64,095,000 $ 53,840,000 $ 3,605,000 $ 2,277,207 $ 5,882,207
Direct Borrowings
Series 2015 - Ref - Land, Jail, ADA,
F&E Projects 2.13 %12/8/2015 12/1/2026 3,775,000 64,900 32,700 1,209 33,909
Series 2016 - Solid Waste, F&E ,
and RV Park 1.70 %5/25/2016 6/1/2027 6,277,000 1,228,000 610,000 20,630 630,630
Total Direct Borrowings $ 10,052,000 $ 1,292,900 $ 642,700 $ 21,839 $ 664,539
Total $ 86,666,586 $ 59,092,900 $ 5,712,700 $ 2,554,376 $ 8,267,076
260
Scheduled Principal and Interest Payments Through Retirement
Fiscal Year Principal Interest Total Final Maturity of Debt
2026 5,712,700 2,554,376 8,267,076
2027 6,025,200 2,316,786 8,341,986
Series 2015, Full Faith & Credit Refunding
Series 2016, Full Faith & Credit Refunding
2028 4,715,000 2,062,199 6,777,199
Series 2002 & 2004, Tax Pension Obligation Bonds; Series
2019, Full Faith & Credit
2029 3,105,000 1,863,326 4,968,326
2030 3,215,000 1,757,981 4,972,981
2031 3,325,000 1,648,068 4,973,068
2032 3,450,000 1,533,302 4,983,302
2033 3,560,000 1,413,469 4,973,469 Series 2021, Full Faith & Credit Refunding
2034 2,185,000 1,299,250 3,484,250
2035 2,285,000 1,190,000 3,475,000
2036 2,400,000 1,075,750 3,475,750
2037 2,525,000 955,750 3,480,750
2038 2,650,000 829,500 3,479,500 Series 2023, Full Faith & Credit Refunding
2039 2,265,000 697,000 2,962,000
2040 2,375,000 583,750 2,958,750
2041 2,500,000 465,000 2,965,000
2042 2,620,000 340,000 2,960,000
2043 2,750,000 209,000 2,959,000 Series 2022, Full Faith & Credit
2044 1,430,000 71,500 1,501,500 Series 2023, Full Faith & Credit
Total $ 59,092,900 $ 22,866,006 $ 81,958,906
261
Deschutes County
$5,429,586
Series 2002, Limited Tax Pension Obligation Bond
Date:March 28, 2002
Interest:Semiannual each December and June, commencing June 1, 2002.
Interest accrues at rates ranging from 2.00% to 7.36%.
Rating:Moody's: A3
Purpose:The proceeds of the bonds paid the County's estimated Unfunded Actuarial Liability with PERS.
Security:The bonds are secured by the full faith and credit of the Country.
Debt service:
Fiscal Year Principal Interest Total Payment Balance
2002 $ 19,930 $ 62,003 $ 81,933 $ 5,409,656
2003 — 293,368 293,368 5,409,656
2004 13,677 294,690 308,368 5,395,979
2005 25,583 297,785 323,368 5,370,396
2006 35,966 302,402 338,368 5,334,430
2007 44,520 308,848 353,368 5,289,910
2008 51,350 317,018 368,368 5,238,561
2009 57,311 326,056 383,368 5,181,250
2010 64,538 338,829 403,368 5,116,712
2011 680,574 332,663 1,013,238 4,436,137
2012 72,854 325,254 398,108 4,363,283
2013 76,897 361,341 438,237 4,286,387
2014 82,215 360,893 443,108 4,204,172
2015 83,223 379,885 463,108 4,120,949
2016 85,634 402,474 488,108 4,035,315
2017 85,902 422,206 508,108 3,949,413
2018 87,660 445,448 533,108 3,861,753
2019 88,139 469,969 558,108 3,773,615
2020 118,615 469,493 588,108 3,655,000
2021 365,000 250,368 615,368 3,290,000
2022 420,000 225,365 645,365 2,870,000
2023 480,000 196,595 676,595 2,390,000
2024 540,000 163,715 703,715 1,850,000
2025 — 126,725 126,725 1,850,000
2026 685,000 126,725 811,725 1,165,000
2027 770,000 79,803 849,803 395,000
2028 395,000 27,058 422,058 —
$ 5,429,586 $ 7,706,974 $ 13,136,560
Source:Charges to departments based on actual subject wages, as defined by PERS, fund the debt service on the pension
obligation bonds in the PERS Debt Service Fund (575).
262
Deschutes County
$7,090,000
Series 2004, Limited Tax Pension Obligation Bond
Date:May 27, 2004
Interest:Semiannual each December and June, commencing December 1, 2004.
Interest accrues at rates ranging from 4.596% to 6.095%.
Rating:Moody's: A1
Purpose:The proceeds of the bonds paid the County's estimated Unfunded Actuarial Liability with PERS.
Security:The bonds are secured by the full faith and credit of the County.
Debt service:
Fiscal Year Principal Interest Total Payment Balance
2005 $ — $ 428,653 $ 428,653 $ 7,090,000
2006 — 423,942 423,942 7,090,000
2007 — 423,942 423,942 7,090,000
2008 — 423,942 423,942 7,090,000
2009 25,000 423,942 448,942 7,065,000
2010 45,000 422,793 467,793 7,020,000
2011 70,000 420,584 490,584 6,950,000
2012 90,000 416,946 506,946 6,860,000
2013 120,000 412,221 532,221 6,740,000
2014 145,000 405,801 550,801 6,595,000
2015 180,000 397,723 577,723 6,415,000
2016 215,000 387,515 602,515 6,200,000
2017 250,000 375,107 625,107 5,950,000
2018 290,000 360,430 650,430 5,660,000
2019 335,000 343,201 678,201 5,325,000
2020 385,000 323,051 708,051 4,940,000
2021 440,000 299,893 739,893 4,500,000
2022 500,000 273,427 773,427 4,000,000
2023 560,000 243,352 803,352 3,440,000
2024 630,000 209,668 839,668 2,810,000
2025 700,000 171,270 871,270 2,110,000
2026 780,000 128,605 908,605 1,330,000
2027 870,000 81,064 951,064 460,000
2028 460,000 28,037 488,037 —
$ 7,090,000 $ 7,825,107 $ 14,915,107
Source:Charges to departments based on actual subject wages, as defined by PERS, fund the debt service on the pension
obligation bonds in the PERS Debt Service Fund (575).
263
Deschutes County
$3,775,000
Series 2015, Full Faith and Credit Refunding
Date:December 8, 2015
Interest:Semiannual each December and June, commencing June 1, 2016.
Interest accrues at rates ranging from 1.99% to 2.49%.
Rating:Direct Borrowing - Not Rated
Purpose:The proceeds of the bonds were used to refund the debt issued to remodel the Courthouse, purchase property,
preliminary costs for jail remodel, and American Disabilities Act compliance projects.
Security:The bonds are secured by the full faith and credit of the County.
Debt service:
Fiscal Year Principal Interest Total Payment Balance
2016 $ — $ 36,101 $ 36,101 $ 3,775,000
2017 384,400 71,298 455,698 3,390,600
2018 389,500 63,597 453,097 3,001,100
2019 398,700 55,755 454,455 2,602,400
2020 402,600 47,782 450,382 2,199,800
2021 414,600 39,651 454,251 1,785,200
2022 413,600 39,277 452,877 1,371,600
2023 426,600 28,842 455,442 945,000
2024 434,200 18,125 452,325 510,800
2025 445,900 7,167 453,067 64,900
2026 32,700 1,209 33,909 32,200
2027 32,200 401 32,601 —
$ 3,775,000 $ 409,204 $ 4,184,204
Source:
A portion of the required funding is transferred from the Project Development & Debt Reserve Fund (090) to Full
Faith & Credit, Series 2015 Fund (536). The remaining funding will be paid directly from the RV Park Fund (618)
and from the Fair & Expo Center Fund (615).
264
Deschutes County
$6,277,000
Series 2016, Full Faith and Credit Refunding
Date:May 25, 2016
Interest:Semiannual each December and June, commencing December 1, 2016.
Interest accrues at 1.68%.
Rating:Direct Borrowing - Not Rated
Purpose:The proceeds of the bonds were used to refund the debt issued to finance the construction of new waste and
recyclables receiving facilities (Knott Landfill North Area Development) and the construction of a recreational
vehicle (RV) park at the Fair & Expo Center.
Security:The bonds are secured by the full faith and credit of the County.
Debt service:
Fiscal Year Principal Interest Total Payment Balance
2016 $ — $ — $ — $ 6,277,000
2017 521,000 107,211 628,211 5,756,000
2018 533,000 96,701 629,701 5,223,000
2019 543,000 87,746 630,746 4,680,000
2020 552,000 78,624 630,624 4,128,000
2021 560,000 69,350 629,350 3,568,000
2022 568,000 59,942 627,942 3,000,000
2023 580,000 50,400 630,400 2,420,000
2024 591,000 40,656 631,656 1,829,000
2025 601,000 30,727 631,727 1,228,000
2026 610,000 20,630 630,630 618,000
2027 618,000 10,382 628,382 —
$ 6,277,000 $ 652,371 $ 6,929,371
Source:
The debt service payments will be made directly from the RV Park Fund (618), the Solid Waste Fund (610), and
the Fair & Expo Center Fund (615).
265
Deschutes County
$6,455,000
Series 2019, Full Faith and Credit Refunding
Date:March 12, 2019
Interest:Semiannual each December and June, commencing June 1, 2019.
Interest accrues at 5.00%.
Rating:Moody's: Aa1
Purpose:The proceeds of the bonds were used to refund the debt issued to finance construction of a building to house the
regional office of the Oregon State Police, provide office/dispatch space for the Deschutes County 9-1-1 Emergency
Dispatch Center, and purchase/remodel an office building to house the Adult Parole and Probation Department.
Security:The bonds are secured by the full faith and credit of the County.
Fiscal Year Principal Interest Total Payment Balance
2019 $ — $ 70,826 $ 70,826 $ 6,455,000
2020 585,000 322,750 907,750 5,870,000
2021 615,000 293,500 908,500 5,255,000
2022 645,000 262,750 907,750 4,610,000
2023 680,000 230,500 910,500 3,930,000
2024 715,000 196,500 911,500 3,215,000
2025 750,000 160,750 910,750 2,465,000
2026 785,000 123,250 908,250 1,680,000
2027 820,000 84,000 904,000 860,000
2028 860,000 43,000 903,000 —
$ 6,455,000 $ 1,787,826 $ 8,242,826
Source:The majority of resources for the debt service payment in the Full Faith & Credit, Series 2019 (538 & 539) are from
a long term lease with the State of Oregon and an intergovernmental payment from the Deschutes County 9-1-1
County Service District fund. The remaining resources for the debt service payment are from a transfer from the
General Fund.
266
Deschutes County
$15,325,000
Series 2021, Full Faith and Credit Refunding
Date:September 2, 2021
Interest:Semiannual each December and June, commencing December 1, 2021.
Interest accrues at a rate of 1.410%
Rating:Moody's: Aa1
Purpose:To refund, on a current basis, the callable maturities of the County’s outstanding Full Faith and Credit Refunding
Obligations, Series 2012, which were originally issued to refund the County’s Full Faith and Credit Obligations, Series
2003. The Full Faith & Credit Obligations, Series 2003 were originally issued to finance the construction of the County/
State Government Center, LaPine County Service Center, a County warehouse, Fair/Expo Center storage buildings,
LaPine sewer improvements, solid waste facilities, and increase of capacity to Sheriff's radio system.
Security:The bonds are secured by the full faith and credit of the County.
Debt service:
Fiscal Year Principal Interest Total Payment Balance
2021 $ — $ — $ — $ 15,325,000
2022 — 161,462 161,462 15,325,000
2023 1,415,000 206,107 1,621,107 13,910,000
2024 1,300,000 186,966 1,486,966 12,610,000
2025 1,320,000 168,495 1,488,495 11,290,000
2026 1,345,000 149,707 1,494,707 9,945,000
2027 1,360,000 130,637 1,490,637 8,585,000
2028 1,375,000 111,355 1,486,355 7,210,000
2029 1,395,000 91,826 1,486,826 5,815,000
2030 1,420,000 71,981 1,491,981 4,395,000
2031 1,440,000 51,818 1,491,818 2,955,000
2032 1,470,000 31,302 1,501,302 1,485,000
2033 1,485,000 10,469 1,495,469 —
$ 15,325,000 $ 1,372,125 $ 16,697,125
Source:Lease payments from state agencies, transfers from the Project Development & Debt Reserve Fund (090) and
payments from the Deschutes County 9-1-1 County Service District for the communication system provide a portion of
the resources for debt service on this borrowing. The balance of the payments are made directly from the Solid Waste
Fund (610) and the Fair & Expo Center Fund (615). The balance will be funded by existing debt service reserves.
267
Deschutes County
$18,220,000
Series 2022, Full Faith and Credit
Date:August 30, 2022
Interest:Semiannual each December and June, commencing December 1, 2022.
Interest accrues at a rate of 5.00%
Rating:Moody's: Aa1
Purpose:The proceeds of the bonds were used to finance the Negus Waste Transfer Station project within the Solid Waste fund.
Security:The bonds are secured by the full faith and credit of the County.
Debt service:
Fiscal Year Principal Interest Total Payment Balance
2023 $ — $ 685,781 $ 685,781 $ 18,220,000
2024 550,000 911,000 1,461,000 17,670,000
2025 580,000 883,500 1,463,500 17,090,000
2026 605,000 854,500 1,459,500 16,485,000
2027 640,000 824,250 1,464,250 15,845,000
2028 670,000 792,250 1,462,250 15,175,000
2029 705,000 758,750 1,463,750 14,470,000
2030 740,000 723,500 1,463,500 13,730,000
2031 775,000 686,500 1,461,500 12,955,000
2032 815,000 647,750 1,462,750 12,140,000
2033 855,000 607,000 1,462,000 11,285,000
2034 900,000 564,250 1,464,250 10,385,000
2035 940,000 519,250 1,459,250 9,445,000
2036 990,000 472,250 1,462,250 8,455,000
2037 1,040,000 422,750 1,462,750 7,415,000
2038 1,090,000 370,750 1,460,750 6,325,000
2039 1,145,000 316,250 1,461,250 5,180,000
2040 1,200,000 259,000 1,459,000 3,980,000
2041 1,265,000 199,000 1,464,000 2,715,000
2042 1,325,000 135,750 1,460,750 1,390,000
2043 1,390,000 69,500 1,459,500 —
$ 18,220,000 $ 11,703,531 $ 29,923,531
Source:Solid Waste Funds
268
Deschutes County
$24,095,000
Series 2023, Full Faith and Credit
Date:December 5, 2023
Interest:Semiannual each December and June, commencing June 1, 2024.
Interest accrues at an average rate of 5.00%.
Rating:Moody's: Aa1
Purpose:The proceeds of the bonds were used to refund Series 2013 for an expansion of the County Jail Facility and a new
money component for the Courthouse Expansion.
Security:The bonds are secured by the full faith and credit of the County.
Debt service:
Fiscal Year Principal Interest Total Payment Balance
2024 $ 275,000 $ 588,989 $ 863,989 $ 23,820,000
2025 825,000 1,191,000 2,016,000 22,995,000
2026 870,000 1,149,750 2,019,750 22,125,000
2027 915,000 1,106,250 2,021,250 21,210,000
2028 955,000 1,060,500 2,015,500 20,255,000
2029 1,005,000 1,012,750 2,017,750 19,250,000
2030 1,055,000 962,500 2,017,500 18,195,000
2031 1,110,000 909,750 2,019,750 17,085,000
2032 1,165,000 854,250 2,019,250 15,920,000
2033 1,220,000 796,000 2,016,000 14,700,000
2034 1,285,000 735,000 2,020,000 13,415,000
2035 1,345,000 670,750 2,015,750 12,070,000
2036 1,410,000 603,500 2,013,500 10,660,000
2037 1,485,000 533,000 2,018,000 9,175,000
2038 1,560,000 458,750 2,018,750 7,615,000
2039 1,120,000 380,750 1,500,750 6,495,000
2040 1,175,000 324,750 1,499,750 5,320,000
2041 1,235,000 266,000 1,501,000 4,085,000
2042 1,295,000 204,250 1,499,250 2,790,000
2043 1,360,000 139,500 1,499,500 1,430,000
2044 1,430,000 71,500 1,501,500 —
$ 24,095,000 $ 14,019,489 $ 38,114,489
Source:Transfers from the General Fund (001) and the Sheriff's Office Fund (255) provide the resources for the Jail
Expansion; Transient Room Tax (160) revenue provides the resources for the Courthouse Expansion.
269
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270
FTE Schedules
Full-Time Equivalent Charts ............................................................................................................................................273
Full-Time Equivalent by Fund Schedule .......................................................................................................................275
Full-Time Equivalent by Department and Position Schedule .....................................................................................277
271
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272
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 1,249.34
20162017201820192020202120222023202420252026—
200
400
600
800
1,000
1,200
1,400
FY 2026 FTE by Function
Total FTE 1,249.34
Public Safety
490.20
39.2%
Public Works
112.00
9.0%
Health & Welfare
423.63
33.9%
Recreation &
Culture
17.50
1.4%
General
Government
206.01
16.5%
DESCHUTES COUNTY AND COUNTY SERVICE DISTRICTS
FULL-TIME EQUIVALENT CHARTS
273
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274
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 61.10 0.80
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 122.36 121.86 121.06 121.86 0.80
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 420.80 423.00 424.30 418.63 (5.67)
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 1,188.34 (6.62)
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 1,249.34 (6.62)
FTE BY FUND SCHEDULE
275
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276
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 12.00 1.00
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
277
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 61.10 0.80
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
278
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 —
Assistant Building Official 2.00 2.00 1.00 1.00 —
FTE BY DEPARTMENT AND POSITION SCHEDULE
279
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 —
IT Analyst III 1.00 1.00 1.00 1.00 —
FTE BY DEPARTMENT AND POSITION SCHEDULE
280
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 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 —
FTE BY DEPARTMENT AND POSITION SCHEDULE
281
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 ———
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 29.70
Physician, Clinical Services 0.50 0.50 0.50 —(0.50)
FTE BY DEPARTMENT AND POSITION SCHEDULE
282
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 420.80 423.00 424.30 418.63 (5.67)
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 —
Veterans' Services Officer 3.00 2.00 2.00 2.00 —
TOTAL DEPARTMENT 5.00 5.00 5.00 5.00 —
FTE BY DEPARTMENT AND POSITION SCHEDULE
283
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 —
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 —
FTE BY DEPARTMENT AND POSITION SCHEDULE
284
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 —
COUNTY FUNDS TOTAL 1,172.51 1,194.96 1,194.96 1,188.34 (6.62)
FTE BY DEPARTMENT AND POSITION SCHEDULE
285
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 1,249.34 (6.62)
FTE BY DEPARTMENT AND POSITION SCHEDULE
286
APPENDIX
Financial Policies ................................................................................................................................................289
Property Taxes and Values ...............................................................................................................................295
Principal 2024-25 Property Taxpayers ............................................................................................................296
Ratios of General Bonded Debt Outstanding ................................................................................................296
Direct and Overlapping Debt ............................................................................................................................297
Population and Assessed Value Statistics ......................................................................................................298
FTE per Thousand Population .........................................................................................................................298
Major Programs Funded by State Resources ................................................................................................299
Fund Balance Changes of Major and Nonmajor Funds ...............................................................................302
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Deschutes County has an important responsibility to its residents to carefully account for public funds, manage
municipal finances wisely, manage growth, and plan adequate funding of services desired by the public, including
the provision and maintenance of public facilities. Deschutes County ensures that it is capable of adequately
funding and providing County services needed by the community on a sustainable basis.
The following Financial policies establish guidelines for the fiscal stability of the County. The scope of these
policies includes accounting, auditing, financial reporting, internal controls, operating and capital budgeting,
revenue management, expenditure control, asset management, cash and investment management, and planning
concepts, to:
•Demonstrate to the residents of Deschutes County, the investment community, and bond rating agencies that
the County is committed to maintaining strong fiscal operations and the financial stability to navigate through
economic downturns and respond to the changing needs of the community;
•Provide an adequate financial base to sustain a sufficient level of County services to the community delivered
in an efficient and cost-effective manner;
•Present fairly and with full disclosure the financial position and results of financial operations of the County in
conformity to Generally Accepted Accounting Principles (GAAP); and
•Determine and demonstrate compliance with finance-related legal and contractual requirements in
accordance with provisions of the Oregon Revised Statutes and other pertinent legal documents and
mandates.
This policy applies to all financial operations of Deschutes County and all other entities governed by the
Deschutes County Board of County Commissioners (Board).
Financial Planning Policies
1.Budget Process: The County budget process will conform to existing state and local regulations including
local budget law. The process will be coordinated so that major policy issues and Board goals and objectives
are identified and incorporated into the budget.
2.Balanced Budget: Deschutes County's accounting and budgeting systems are organized and operated on a
fund basis. The budget for each fund is balanced, meaning total resources, consisting of beginning net
working capital, current year revenues and transfers-in, are equal to total requirements and transfers out,
contingencies, unappropriated ending fund balances, and reserves for future expenditures.
3.Budget Adjustments: All requests for budget changes after adoption will be submitted to the Budget Office for
analysis. The Budget Office will determine the need for the adjustment and the process to be followed to seek
approval for the requested change. All resolutions proposing adjustments to the adopted budget will be
prepared by the Budget Office and will be placed on the Board's agenda by the Budget Office for Board
approval to ensure compliance with budget laws.
4.GFOA Award Programs: The County participates in the Government Finance Officers Association (GFOA)
award programs that recognize excellence in government finance. The County will continue to submit
annually to the following programs:
•Distinguished Budget Presentation Awards Program
•Certification of Achievement for Excellence in Financial Reporting Program
•Popular Annual Financial Reporting Awards Program
FINANCIAL POLICIES
289
5.Financial Reporting Policy: The County's accounting systems and financial reports will be in conformance with
all state and federal laws, GAAP and standards of the Governmental Accounting Standards Board (GASB)
and the GFOA. An annual audit will be performed by a licensed municipal auditor from an independent public
accounting firm with an audit opinion to be included with the County's published Annual Comprehensive
Financial Report (ACFR). The financial report shall be in conformity with GAAP, demonstrate compliance with
finance related legal and contractual provisions, thoroughly disclose sufficient detail, and minimize ambiguities
and potentials for misleading inference. The County's ACFR will be provided to the Municipal Securities
Rulemaking Board via electronic submission to the Electronic Municipal Rulemaking Board (EMMA), a
continuing disclosure requirement, to enable investors to make informed decisions. Financial systems will
maintain internal controls to monitor revenues, expenditures, and program performance on an ongoing basis.
6.Budgeting for Operating Working Capital, Contingencies and Reserves
•Operating Funds Contingency Amounts: To maintain a prudent level of financial resources to protect
against the need to reduce service levels or raise taxes (i.e., voter-approved local option levy) and fees
due to temporary revenue shortfalls or unforeseeable one-time expenditures, the County will establish
and maintain certain working capital balances. The County will strive to maintain a working capital level in
each operating fund, other than the General Fund, of eight and three tenths’ percent (8.3%) of that fund's
operating budget. The County will establish operations working capital within the General Fund of
approximately four months of estimated annual property tax collections. Other funds that rely heavily on
property taxes, which are not received until the month of November each year, should have an operating
working capital level at or near the level of the General Fund, and include the Sheriff’s Funds, 9-1-1,
Extension/4-H, and the Sunriver and Black Butte Ranch County service districts. The Chief Financial
Officer shall have the authority to allow exceptions to this policy for those funds with significant reserves
and those that can demonstrate sufficient cash flow to avoid inter-fund borrowing prior to the receipt of tax
revenues.
•Reserve and Insurance Funds: Certain reserve and insurance funds, due to their specific purposes,
require reserve working capital balances above eight and three tenths’ percent (8.3%). Working capital
balances for those specific funds will be determined each year by the Chief Financial Officer and the
department head given the unique needs of each fund and the anticipated use of such funds in future
years. The County shall annually contribute to certain capital reserve funds to the extent possible given
cash flow limitations and projected capital improvements.
•General Fund Reserve: The County will establish and strive to maintain a General Fund reserve for the
purposes of financial stability, continuation of core service levels, mitigation of economic downturns,
response to extreme emergencies, and sustaining a favorable bond rating. The General Fund will
maintain a minimum reserve balance of fifteen percent (15%) of anticipated property tax revenues. This
reserve is in addition to contingency amounts. The General Fund Reserve will have two components:
emergency and financial stability.
•Emergency Reserve - Twenty percent (20%) of the reserve will be dedicated to emergency funding. This
guarantees the County has available funds to calamitous events affecting the provision of County
services to the public. These would include natural disasters, civil disturbance, destruction of property, or
other harmful and unforeseen events impacting the public. Emergency Reserve funds may only be
expended through a Board Order and only to support County operations during a crisis event.
•Financial Stability – Eighty percent (80%) of the General Fund Reserve will be dedicated to financial and
operational stability. The Financial Stability Reserve may only be appropriated through a Board Order
corresponding to a sustained economic downturn which negatively impacts the County’s ability to provide
FINANCIAL POLICIES
290
critical services to the public. General guidelines for a local economic downturn may include one or more
of the following:
•Property tax assessed value growth at or below four percent (4%).
•Sustained, multi-year, increased consumer price index levels above four percent (4%) (CPI consistent
with collective bargaining agreements contract language).
•Unemployment within Deschutes County is above eleven percent (11%) (FRED economic data).
•General Fund contingency below policy level of thirty-three percent (33%) of property taxes.
•Threatening core service level reductions due to protracted economic factors.
Should the General Fund reserve fall below fifteen percent (15%) of anticipated property tax revenues, the
reserve should be replenished as soon as the following fiscal year, and no longer than two fiscal years.
7. Long Range Planning: Each year, the County will update resource and requirement forecasts for major
operating funds, and other funds as needed, for the next five years and annually develop a five-year Capital
Improvement Program (CIP) for major projects related to the acquisition, expansion or rehabilitation of the
County’s buildings, equipment, parks, streets, and other public infrastructure. These estimates will be
presented to the Budget Committee in a format which is intended to facilitate budget decisions and strategic
planning, based on a multi-year perspective.
8.Capital Assets: Deschutes County will perform an inventory of its capital assets to ensure all the County’s
capital assets are accounted for at least once every two fiscal years. This information will be used to plan for
the ongoing financial commitments required to maximize the public’s benefit including security of assets,
insurance levels, capitalization of capital costs for reporting purposes and asset replacement and
obsolescence. The County will strive to fund minor capital improvements on a pay-as-you-go basis to
enhance its financial condition and bond rating. Reference Capital Asset Policy F-04 for additional
information.
Revenue Policies
1.Revenue Diversification: Revenue estimates will be established each year in a realistic and prudent manner
using objective and analytical approaches. Revenue forecasts will assess the full spectrum of resources that
can be allocated for public services. To the greater extent possible, the County’s revenue system will be
diversified as protection from short-run fluctuations in any one revenue source.
2.Fees and Charges: User fees and charges will be established for services that benefit specific individuals or
organizations. The County will annually review all fees, licenses, permits, fines, and other miscellaneous
charges in conjunction with the budget process. User fees and charges will be established based at a level
related to the full cost of indirect costs, including operations and maintenance, overhead, and charges for the
use of capital facilities. Other factors for fee or charge adjustments may also include the impact of inflation,
other cost increases and current competitive rates.
3.Use of One-Time Revenues: One-time revenues or resources shall not be used to fund ongoing operations,
unless in the context of a multi-year financial plan to balance expenditures and reserves. One-time revenues
should not support ongoing personnel and operating costs. Use of one-time revenues is appropriate for non-
recurring capital outlay, debt retirement, contribution to capital reserves, and other non-recurring expenses.
4.Use of Unpredictable Revenues: Revenues of a limited or undefined term will generally be used for capital
projects or one-time operating expenditures to ensure that no ongoing service programs are lost when such
revenues are reduced or discontinued.
FINANCIAL POLICIES
291
5.Grants: Grants are generally contributions from one government to another, usually for a specific purpose.
Grants can be recorded in any type of fund and should be recorded in an existing fund whenever possible.
Grants sometimes come with matching fund requirements. It is important that matching requirements are well
understood before grants are accepted by the County to ensure that services being provided through grant
funding are sustainable. It is also essential any staff hired to carry out grant funded services are hired subject
to the amount and continuation of the grant funding.
6.Revenue Management: The County will not respond to long-term revenue shortfalls with deficit funding or
borrowing to support ongoing operations. Once working capital balances have reached policy levels,
expenses will be reduced to conform to long-term revenue forecasts and/or revenue increases will be
considered.
Expenditure Policies
1.Debt Capacity, Issuance and Management
•The Chief Financial Officer is responsible to structure all debt issuances and oversees the ongoing
management of all County debt including general obligations, lease purchase agreements, revenue
bonds, full faith and credit bonds, promissory notes, equipment financing agreements and any other
contractual arrangements that obligate the County to make future principal and interest payments.
•No debt will be issued for which the County is not confident that a sufficient specifically identified revenue
source is available for repayment. The Chief Financial Officer shall prepare an analysis of the source of
repayment prior to issuance of any debt.
•When issuing long-term debt, the County will ensure that debt is only incurred when necessary for capital
improvements too large to be financed from current resources, the useful life of a financed improvement
will exceed the life of the related debt, the benefits of financing exceed the cost of borrowing, and ensure
that operating costs related to capital improvements are adequately considered before debt is issued.
•The County will manage and administer its long-term debt in compliance with the restrictions and
limitations of State law regarding bonded indebtedness for counties as outlined in the Oregon Revised
Statutes. These statutory restrictions establish legal limitations on the level of limited tax and general
obligation bonded debt which can be issued by the County (one percent (1%) and two percent (2%) of the
real market value of all taxable property, respectively). The statutes outline the processes for public
hearings, public notice, and bond elections, as well as provision for the issuance and sale of bonds and
restrictions on the use of those bond proceeds.
•The County will not use long-term debt to fund current operations, to balance the budget, or to fund
projects that can be funded from current resources. The County may use short-term debt or inter-fund
loans as permitted by law to cover temporary cash flow needs resulting from a delay in grant proceeds or
other revenues, and delay in the issuance of long-term debt. All bond issuances and promissory notes will
be authorized by resolution of the Board.
•The County will, through prudent financial management and budgeting practices, strive to maintain or
enhance its Moody's credit ratings which is currently Aa1 for both full faith and credit debt and general
obligation debt.
•The County will ensure that adequate procedures are in place to meet the post-issuance obligations of
borrowers, to report periodic financial information and to disclose certain events of interest to bond
holders in a timely manner.
FINANCIAL POLICIES
292
2.Operating/Capital Expenditure Accountability: The County will maintain an accounting system which provides
internal budgetary controls. The County's budget documents shall be presented in a format that provides for
logical comparison with prior fiscal periods whenever possible. Reports comparing actual revenues and
expenditures to budget for the County's major operating funds shall be prepared monthly which will be
distributed to the Board, County Administrator, Department Heads/Directors, and any interested parties.
3.Internal Service Funds: Internal service funds are used to account for services provided by one department to
other departments on a cost-reimbursement basis. The goal of an internal service fund is to measure the full
cost of providing services for the purpose of fully recovering that cost through fees or charges to user
departments.
The County desires to maintain a prudent level of available financial resources to help protect users of the shared
activities from service disruption in the event of unexpected temporary revenue shortfalls or unpredicted one-time
expenses. A reasonable level of reserves in the Internal Service Funds may be accumulated and maintained to
provide stability and flexibility to respond to unexpected adversity and/or opportunities.
Cash Management Policies
1.Investments: County funds will be invested in a prudent and diligent manner with emphasis on safety, liquidity,
and yield, in that order. The County will conform to all state and local statutes governing the investment of
public funds and to the County's investment policy. The County's investment policy shall be approved by the
State of Oregon Short-Term Fund Board and adopted by the Board at least annually. Additionally, the County
will have an Investment Advisory Committee to review the County's investment policy, its investments, and its
investment strategy and philosophy. The Investment Advisory Committee will consist of financial experts who
are residents of Deschutes County and will meet at a minimum twice each year.
2.Banking Services: The County will seek competitive bids for its banking services. Requests for proposals will
be comprehensive, covering all aspects of the County's banking requirements. The award to the successful
bidder will be for a five-year period with two one-year extensions.
3.Annual Validation of County Bank Accounts: Each year a letter is to be mailed to all banking institutions
operating within Deschutes County to validate that the only Deschutes County accounts, listing Deschutes
County or a Deschutes County department as the owner of the account and utilizing the County's federal
identification number, are those accounts that have been approved by the Board and request that each bank
notify the Chief Financial Officer of any accounts in operation within their financial institutions that are not on
the approved list.
4.The Chief Financial Officer is authorized to establish all bank accounts, determine and authorize signatories
to those bank accounts, and to manage all banking and investment related services for the County.
5.Credit Cards: The Chief Financial Officer, in consultation with the County Administrator, is authorized to
establish purchasing cards for County staff as requested.
6.Internal Controls and Performance Auditing Policies: Employees in the public sector are responsible to the
taxpayers for how public resources are used and must perform their duties in compliance with law, policy, and
established procedures. The following County activities are essential and are consistent with providing
residents with an objective and independent appraisal of County government.
•Maintain an independent internal audit program to evaluate and report on the financial condition, the
accuracy of financial record keeping, compliance with applicable laws, policies, guidelines and
procedures, and efficiency and effectiveness of operations.
FINANCIAL POLICIES
293
•Maintain a County Audit Committee comprised mostly of county residents to oversee audit services, both
external and internal.
•In coordination with the Audit Committee, the County Internal Auditor and the County's external auditors
shall periodically review internal controls in County departments and report findings to the Audit
Committee regarding these reviews.
•At the direction of the Audit Committee, the County Internal Auditor shall conduct performance audits to
ensure departments and agencies funded by the County are operating in an efficient and cost effective
manner.
Purchasing Policies
All purchases of goods and services must comply with the County's purchasing policies, purchasing rules and
procedures in accordance with state laws and regulations. Before the County purchases any major asset or
undertakes any operating or capital arrangements that create fixed costs or ongoing operational expenses, the
implications of such purchases will be fully determined for the current and future years.
FINANCIAL POLICIES
294
Property Tax Limitations
In 1997 voters approved a constitutional amendment known as Ballot Measure 50. Ballot Measure 50 established
"permanent" tax rates for all local governments. FY 2024-25 estimated assessed values, maximum tax rates, tax
rates and estimated taxes included in the budget, for Deschutes County and County Service Districts under the
governance of the Board of Commissioners, are as follows:
Assessed Value
Permanent
Tax Rate
FY 2025-26 Adopted Budget
Taxing District FY 2024-25 FY 2025-26 (est)% Change Tax Rate Taxes
Deschutes County $ 33,092,393,394 $ 34,608,025,011 4.58% 1.2783 $1.2783 $ 42,470,000
Sheriff Countywide 33,092,393,394 34,608,025,011 4.58% 1.2500 1.2500 41,530,000
Sheriff Rural 10,649,729,351 11,137,486,955 4.58% 1.5500 1.5500 16,573,000
9-1-1 33,092,393,394 34,608,025,011 4.58% 0.4250 0.3618 12,020,000
Extension/4H 33,092,393,394 34,608,025,011 4.58% 0.0224 0.0224 744,000
Sunriver Service District 1,836,550,617 1,900,829,889 3.50% 3.4500 3.4500 6,401,127
Sunriver Service District (Local Option) 1,836,550,617 1,900,829,889 3.50% 0.4700 0.4700 866,588
Black Butte Ranch 812,865,964 842,129,139 3.60% 1.0499 1.0499 828,468
Black Butte Ranch (Local Option) * 812,865,964 842,129,139 3.60%0.7800 0.7800 616,020
* Tax increases were approved by the Board of County Commissioners for FY 2025-26.
Property Values
The Oregon Constitution limits the rate of growth of property value subject to taxation. The limit is based on a
property's maximum assessed value (MAV). In 1997-98 the MAV was established for all property in existence by
constitutional amendment, Measure 50.
MAV is allowed to increase each year by no more than three percent with a few exceptions. The addition of a new
structure, major improvement of an existing structure, and subdivision or partition of the property are examples
that would increase MAV by more than three percent. On January 1st of each year the MAV and Real Market
Value (RMV) for each property are figured. The property is taxed on the lesser of these two values, which is called
the taxable assessed value.
The chart below compares the Real Market Values to the Taxable Assessed Values and illustrates the change in
Deschutes County property values from FY 2003 to FY 2025.
Property Values
$ In billions
Real Market Value of All Property Assessed Value of Taxable Property
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
$—
$10
$20
$30
$40
$50
$60
$70
$80
Property Taxes and Values
295
Taxpayer
Taxable
Assessed Value Rank
Percent of Total
Country Taxable
Assessed Value
Pacificorp (PP&L)$ 180,050,298 1 0.53%
Crowdstrike Inc. 127,360,310 2 0.40%
TDS Baja Broadband LLC 99,745,917 3 0.31%
Cascade Natural Gas Corp 91,623,646 4 0.28%
Lonza Bend Inc. 89,386,880 5 0.28%
Deschutes Brewery Inc 64,514,720 6 0.20%
Gas Transmission Northwest Corp 74,611,996 7 0.23%
Touchmark at Mt Bachelor Village 58,018,210 8 0.18%
PCC Structurals Inc. 49,099,450 9 0.15%
Suterra LLC 52,806,620 10 0.16%
Total $ 887,218,047 2.73%
Source: Deschutes County Assessors Office
Total taxable assessed value for 2024-25 is $33,739,457,095
Ratios of General Bonded Debt Outstanding
Last Ten Fiscal Years
Dollars in Thousands, except per capita
Fiscal Year Population1
General
Obligation Bonds
Outstanding2
Percent of
Real Market
Value Property Per Capita
2016 170,740 2,595.00 0.01% 15.20
2017 176,635 — —% 0.00
2018 182,930 — —% 0.00
2019 188,890 — —% 0.00
2020 193,000 — —% 0.00
2021 199,061 — —% 0.00
2022 201,916 — —% 0.00
2023 203,830 — —% 0.00
2024 206,212 — —% 0.00
2025 208,612 — —% 0.00
1 Estimates from Portland State University are as of July 1st of each fiscal year.
2 General obligation debt is as of June 30th each fiscal year and includes both County and County Service Districts.
Principal 2024-25 Property Taxpayers
296
As of June 30, 2025
Governmental Unit
Debt
Outstanding
Percent
Overlapping
Net
Overlapping
Debt
Overlapping Debt1
Alfalfa RFPD $ 146,000 94.22 %$ 137,568
Bend Metro Park & Rec District 16,090,000 100.00 % 16,090,000
Central Oregon Community College 32,800,000 85.68 % 28,102,876
Central Oregon Regional Housing Authority 2,550,200 100.00 % 2,550,200
City Of Bend 338,436,930 100.00 % 338,436,930
City Of La Pine 1,162,955 100.00 % 1,162,955
City Of Redmond 35,885,891 100.00 % 35,885,891
City Of Sisters — 100.00 % —
Cloverdale RFPD 1,660,000 100.00 % 1,660,000
Crook Cty School District 38,200,000 0.57 % 217,243
Crooked River Ranch RFPD 1,550,919 8.25 % 127,948
Deschutes Cty RFPD 2 (Bend) 7,345,000 100.00 % 7,345,000
Deschutes Cty SD 1 (Bend-La Pine) 400,511,494 100.00 % 400,511,494
Deschutes Cty SD 2J (Redmond) 270,988,172 93.80 % 254,184,737
Deschutes Cty SD 6 (Sisters) 38,241,654 99.98 % 38,232,170
Deschutes Public Library District 180,915,000 100.00 % 180,915,000
High Desert ESD 3,671,016 91.10 % 3,344,248
Howell Hilltop Acres Spec Rd District 152,000 100.00 % 152,000
La Pine Parks & Recreation District 215,000 100.00 % 215,000
Redmond Area Park & Recreation District — 100.00 % —
Redmond Fire & Rescue 2,023,237 99.83 % 2,019,759
Sisters RFPD (Camp Sherman) 450,000 90.00 % 404,985
Sunriver Service — 100.00 % —
Subtotal Overlapping Debt $ 1,372,995,468 $ 1,311,696,004
Deschutes County Direct Debt $ 36,750,000
Total Direct and Overlapping Debt $ 1,348,446,004
Source: Oregon State Treasury, Debt Management Division
Note1: Overlapping governments are those that have boundaries that coincide, at least in part, with the geographic boundaries of the County. This
schedule estimates the amount of outstanding property tax funded debt of the overlapping governments that is borne by property tax payers in
Deschutes County. This process recognizes that, when considering the County's ability to issue and repay long-term debt, the entire debt burden
borne by taxpayers is taken into account.
Direct and Overlapping Debt
Debt Repaid with Property Taxes
297
Fiscal Year Population1
Change from
Prior Year
Total Taxable
Assessed Value
Change from
Prior Year
2016 170,740 2.6% 20,933,289,658 6.3%
2017 176,635 3.5% 21,975,610,092 5.0%
2018 182,930 3.6% 23,218,323,752 5.7%
2019 188,890 3.3% 24,584,663,484 5.9%
2020 193,000 2.2% 25,903,911,157 5.4%
2021 199,061 2.1% 26,890,295,320 3.8%
2022 201,916 3.2% 28,389,609,551 5.6%
2023 203,830 2.1% 29,389,609,551 3.5%
2024 206,212 1.2% 32,203,360,893 9.6%
2025 208,612 1.2% 33,739,457,095 4.8%
1 Estimates from Portland State University are as of July 1st of each fiscal year.
FTE Per Thousand Population
Last Ten Fiscal Years
Fiscal Year Population1
Deschutes Country
Total FTE2
FTE Per
Thousand
Population
2016 170,740 945.45 5.54
2017 176,635 993.55 5.62
2018 182,930 1,022.56 5.59
2019 188,890 1,020.21 5.40
2020 193,000 1,042.76 5.40
2021 199,061 1,116.31 5.61
2022 201,916 1,192.51 5.91
2023 203,830 1,232.51 6.05
2024 206,212 1,254.96 6.09
2025 208,612 1,255.96 6.02
1 Estimates from Portland State University are as of July 1st of each fiscal year.
2 FTE counts include amounts originally adopted and adjusted during the fiscal year.
Population and Assessed Value Statistics
Last Ten Fiscal Years
298
The 2009 Oregon Legislature passed Senate Bill 916 which added the following language to ORS 294.444
(formerly ORS 294.419):
“County budgets must contain a summary of revenues and expenditures for major programs funded in part by
state resources. The summary must include, at a minimum, functions related to assessment and taxation,
community corrections, district attorneys, juvenile corrections and probation, public health, mental health and
chemical dependency, veterans’ services, roads and economic development. The summary must provide the total
expenses for each program and identify the revenues used to fund the program from general county resources,
state grants, federal grants, video lottery resources and other resources as applicable. The summary must include
the revenues and expenditures in the adopted budget, revenues and expenditures in the prior year’s adopted
budget, and actual revenue and expenditure data from the two previous years.”
Assessment and Taxation (Fund 001)
Resources:
State Resources $ 669,060 $ 769,740 $ 801,000 $ 763,000
Federal Resources — — — —
General County Resources 4,715,888 4,806,418 5,896,306 6,301,900
Other Resources 44,707 45,639 48,000 58,000
Total Resources $ 5,429,655 $ 5,621,797 $ 6,745,306 $ 7,122,900
Total Requirements $ 5,429,655 $ 5,621,797 $ 6,745,306 $ 7,122,900
District Attorney (Fund 001)
Resources:
State Resources 884,084 268,941 389,077 178,332
Federal Resources 187,738 173,894 438,878 —
General County Resources 9,936,197 10,819,146 12,535,894 13,952,605
Other Resources 17,678 27,449 20,000 20,000
Total Resources $ 11,025,697 $ 11,289,430 $ 13,383,849 $ 14,150,937
Total Requirements $ 11,025,697 $ 11,289,430 $ 13,383,849 $ 14,150,937
Veterans' Services (Fund 001)
Resources:
State Resources $ 182,018 $ 194,448 $ 284,978 $ 194,446
Federal Resources — — — —
General County Resources 583,826 681,349 811,593 824,954
Other Resources — — 20,108 —
Total Resources $ 765,844 $ 875,797 $ 1,116,679 $ 1,019,400
Total Requirements $ 765,844 $ 875,797 $ 1,116,679 $ 1,019,400
Programs FY 2023
Actual
FY 2024
Actual
FY 2025
Revised
Budget
FY 2026
Adopted
Budget
Major Programs Funded by State Resources
299
Economic Development (Fund 165)
Resources:
State Resources $ 1,137,185 $ 1,295,394 $ 1,370,000 $ 1,400,000
Federal Resources — — — —
General County Resources — — — —
Other Resources 1,190,812 1,062,785 1,190,218 1,116,300
Total Resources $ 2,327,997 $ 2,358,179 $ 2,560,218 $ 2,516,300
Total Requirements $ 1,287,186 $ 1,189,961 $ 2,560,218 $ 2,516,300
Juvenile Corrections and Probation (Fund 030)
Resources:
State Resources $ 698,094 $ 687,960 $ 710,004 $ 705,772
Federal Resources — — — —
General County Resources 6,529,064 6,798,630 8,143,712 8,409,500
Other Resources 1,874,963 1,883,393 1,581,108 2,007,000
Total Resources $ 9,102,121 $ 9,369,983 $ 10,434,824 $ 11,122,272
Total Requirements $ 7,573,432 $ 8,005,374 $ 10,434,824 $ 11,122,272
OHP – Behavioral Health Services (Fund 270)
Resources:
State Resources $ 5,359,024 $ 6,891,728 $ 5,440,100 $ 10,922,200
Federal Resources — — — —
General County Resources — — — —
Other Resources 14,374,311 19,730,716 26,819,425 36,492,802
Total Resources $ 19,733,335 $ 26,622,444 $ 32,259,525 $ 47,415,002
Total Requirements $ 590,203 $ 411,019 $ 32,259,525 $ 47,415,002
Health Services (Fund 274)
Resources:
State Resources $ 45,962,723 $ 51,596,877 $ 60,591,939 $ 57,192,662
Federal Resources 2,265,180 1,639,686 1,182,926 457,970
General County Resources 5,648,912 6,050,314 7,218,715 6,808,300
Other Resources 22,116,712 21,103,698 25,165,146 28,920,036
Total Resources $ 75,993,527 $ 80,390,575 $ 94,158,726 $ 93,378,968
Total Requirements $ 63,474,414 $ 67,934,048 $ 94,158,726 $ 93,378,968
Programs FY 2023
Actual
FY 2024
Actual
FY 2025
Revised
Budget
FY 2026
Adopted
Budget
Major Programs Funded by State Resources
300
Road (Fund 325)
Resources:
State Resources $ 20,583,619 $ 21,099,991 $ 21,484,773 $ 21,908,000
Federal Resources 2,352,563 2,867,421 2,928,447 2,899,250
General County Resources — — — —
Other Resources 10,568,184 10,535,861 9,169,617 7,036,373
Total Resources $ 33,504,366 $ 34,503,273 $ 33,582,837 $ 31,843,623
Total Requirements $ 26,152,686 $ 28,505,727 $ 33,582,837 $ 31,843,623
Community Corrections (Fund 355)
Resources:
State Resources $ 6,128,760 $ 5,552,625 $ 6,140,157 $ 6,640,000
Federal Grants — — — —
General County Resources 536,369 601,369 703,369 673,300
Other Resources 3,405,517 3,276,499 2,510,324 1,948,500
Total Resources $ 10,070,646 $ 9,430,493 $ 9,353,850 $ 9,261,800
Total Requirements $ 7,059,711 $ 7,103,668 $ 9,353,850 $ 9,261,800
Programs FY 2023
Actual
FY 2024
Actual
FY 2025
Revised
Budget
FY 2026
Adopted
Budget
Major Programs Funded by State Resources
301
Beginning working capital is also known as the beginning fund balance, which is the ending fund balance amount
brought over from the prior fiscal year. The chart below displays the projected beginning fund balance for each
county fund and county service district. In addition, the FY 2026 budgeted increases, decreases, and ending fund
balance show the how the total resources for each fund are projected to change over the fiscal year.
Fund
Number
Deschutes County
Fund Name
(* denotes major fund)
Budgeted
Beginning
Fund Balance
7/1/2025
FY 2026
Increases
FY 2026
Decreases
Budgeted
Ending Fund
Balance
6/30/2026
Percent
Change
001 General Fund *$ 21,070,000 $ 48,622,324 $ (49,572,057) $ 20,120,267 (4.5) %
010 Assessment, Taxation & Clerk Reserve 2,045,000 126,000 — 2,171,000 6.2 %
020 Code Abatement 357,302 208,000 (565,302) — (100.0) %
030 Community Justice Juvenile 1,700,000 9,422,272 (10,082,248) 1,040,024 (38.8) %
050 Economic Development 369,104 13,000 (382,104) — (100.0) %
060 General Capital Reserve 12,587,000 1,504,811 (1,437,500) 12,654,311 0.5 %
070 General County Projects 1,943,779 2,152,500 (2,466,601) 1,629,678 (16.2) %
090 Project Development & Debt Reserve 5,408,196 806,465 (5,868,564) 346,097 (93.6) %
120 Law Library 129,479 182,272 (306,394) 5,357 (95.9) %
130 & 132 Park Acquisition and Development Fees 1,307,684 394,000 (787,715) 913,969 (30.1) %
135 PERS Reserve 4,985,000 179,000 (1,000) 5,163,000 3.6 %
140 Foreclosed Land Sales 133,821 10,000 (121,104) 22,717 (83.0) %
145 County School — 714,000 (714,000) — — %
150 Special Transportation 3,656,177 6,536,412 (10,192,589) — (100.0) %
155 Taylor Grazing 17,200 5,500 (22,700) — (100.0) %
160 & 170 Transient Lodging Tax 1,342,920 12,449,000 (12,291,920) 1,500,000 11.7 %
165 Video Lottery 1,088,300 1,428,000 (1,488,300) 1,028,000 (5.5) %
200 American Rescue Plan Act — 984,959 (984,959) — — %
205 Coordinated Houseless Response Office 62,480 539,000 (509,984) 91,496 46.4 %
212 Victims' Assistance 372,355 1,093,068 (1,356,870) 108,553 (70.8) %
218 County Clerk Records 309,120 80,639 (137,970) 251,789 (18.5) %
220 Justice Court — 943,118 (920,941) 22,177 — %
240 Court Facilities — 73,000 (73,000) — — %
255 Sheriff's Office * — 68,770,866 (68,770,866) — — %
256 Sheriff's Office Reserve 498,200 413,000 — 911,200 82.9 %
270 & 274 Health Services * 45,330,075 95,463,895 (96,980,107) 43,813,863 (3.3) %
295 - 303 Community Development 11,966,177 11,182,660 (11,854,840) 11,293,997 (5.6) %
305 GIS Dedicated 221,705 239,000 (401,035) 59,670 (73.1) %
325 & 330 Road 9,857,377 29,431,030 (32,640,710) 6,647,697 (32.6) %
326 Natural Resource Protection 1,761,417 1,033,578 (1,182,138) 1,612,857 (8.4) %
327 Federal Forest Title III 39,430 3,000 (42,430) — (100.0) %
328 Surveyor 287,137 365,131 (341,467) 310,801 8.2 %
329 Public Land Corner Preservation 994,825 296,159 (601,549) 689,435 (30.7) %
336 Countywide Trans SDC Imprv Fee 3,256,497 1,400,841 (1,699,056) 2,958,282 (9.2) %
350 Dog Control 74,000 365,700 (407,074) 32,626 (55.9) %
355 Adult Parole & Probation 1,700,000 7,561,800 (8,400,478) 861,322 (49.3) %
Fund Balance Changes of Major and Nonmajor Funds
302
Fund
Number
Deschutes County
Fund Name
(* denotes major fund)
Budgeted
Beginning
Fund Balance
7/1/2025
FY 2026
Increases
FY 2026
Decreases
Budgeted
Ending Fund
Balance
6/30/2026
Percent
Change
463 Campus Improvement 22,356,661 3,976,000 (25,716,998) 615,663 (97.2) %
465 Road Capital Improvement Plan 15,387,122 10,985,493 (19,022,701) 7,349,914 (52.2) %
530 - 557 Debt Service — 5,831,200 (5,831,200) — — %
610 - 614 Solid Waste 23,754,952 27,482,501 (28,602,247) 22,635,206 (4.7) %
615 - 619 Fair & Expo Center 6,117,000 9,251,498 (10,475,928) 4,892,570 (20.0) %
620 Facilities 1,064,546 6,096,279 (6,778,125) 382,700 (64.1) %
625 Administration 158,790 3,470,798 (3,482,236) 147,352 (7.2) %
630 Finance 415,755 3,210,462 (3,502,083) 124,134 (70.1) %
640 Legal 131,555 2,069,121 (2,136,575) 64,101 (51.3) %
650 Human Resources 240,284 2,410,236 (2,573,419) 77,101 (67.9) %
660 Information Technology 250,000 5,803,694 (5,893,595) 160,099 (36.0) %
661 Information Technology Reserve 750,000 895,000 (1,095,100) 549,900 (26.7) %
670 Risk Management 9,000,000 3,401,406 (6,560,170) 5,841,236 (35.1) %
675 Health Benefits 7,500,000 43,475,500 (42,410,545) 8,564,955 14.2 %
680 Vehicle Maint & Replacement 2,472,475 903,262 (1,045,500) 2,330,237 (5.8) %
Deschutes County Total $ 224,470,897 $ 434,256,450 $ (488,731,994) $ 169,995,353 (24.3) %
Fund
Number
Deschutes County Service District
Fund Name
Budgeted
Beginning
Fund Balance
7/1/2025
FY 2026
Increases
FY 2026
Decreases
Budgeted
Ending Fund
Balance
6/30/2026
Percent
Change
701 Countywide Law Enforcement District $ 13,095,000 $ 42,344,000 $ (39,255,212) $ 16,183,788 23.6 %
702 Rural Law Enforcement District 5,405,000 16,937,000 (18,336,828) 4,005,172 (25.9) %
705 & 710 9-1-1 County Service District 12,914,000 15,911,100 (18,011,915) 10,813,185 (16.3) %
720 Extension/4-H County Service District 305,000 771,000 (939,228) 136,772 (55.2) %
County Service Districts Total $ 31,719,000 $ 75,963,100 $ (76,543,183) $ 31,138,917 (1.8) %
Major Funds
For budgetary purposes, any fund is designated as a major fund if fund revenues or expenditures (excluding other
financing sources and uses) are at least 10% of the appropriated budget. The Deschutes County General Fund,
Health Services Fund, and Sheriff’s Office Fund are considered major funds. Each of the major funds has a
projected change in fund balance of less than 10% for FY 2026.
Nonmajor Funds
In FY 2026, the nonmajor funds in the aggregate have a budgeted decrease in fund balance of approximately $52
million, or 33% lower than the prior fiscal year. The largest decreases are in the County’s Campus Improvement,
Road, and Project Development Funds.
The Campus Improvement Fund (463) is schedule to complete the County Courthouse expansion in August of
2026. In FY 2026, this project is budgeted to spend nearly $21 million, which is the largest single factor resulting
in decreased fund balance.
Fund Balance Changes of Major and Nonmajor Funds
303
The Road Department, including funds 150 (Special Transportation), 325 (Road), 330 (Road Building and
Equipment), and 465 (Road CIP) have a combined budgeted decrease of nearly $15 million. The Road CIP Fund
will see funds drawn down for several projects which are listed in the Capital Improvement Program Summary
section above. Separately noted in the department summary above, road projects depend heavily on state
funding sources that have lagged behind the increased cost of road operations and improvements. Without
increased resources, the county roads could experience decreased maintenance and development in future
years.
The Project Development Fund (090) has a budgeted decrease of over $5 million. While it is unlikely this fund will
experience that full level of fund balance reduction in FY 2026, the department faces uncertainty around costs to
support houselessness response services on County owned land. These costs include capital investments in
managed camp and temporary safe stay area infrastructure which will provide benefits for years to come.
However, the fund also pays for operational needs of these supportive services. Funding for operating costs over
the next 2 years has been identified, though long-term funding sources are still uncertain.
County Service Districts
The Countywide Law Enforcement District has a budgeted increase in fund balance of nearly 24%. Conversely,
the Rural Law Enforcement District has a budgeted decrease in fund balance of about 26%. Both of these taxing
districts support the Deschutes County Sheriff’s Office. However, the geography of each taxing district determines
which services are supported by the rural versus the countywide tax levy. For example, the Patrol and Detective
Divisions are primarily funded by the Rural Law Enforcement District. Meanwhile, the County Jail and Special
Services Divisions are solely funded by the Countywide Law Enforcement District. Both funds have ending fund
balances within County policy limits, though continued declines in the Rural District fund balance could impact the
service levels provided to rural areas of the County.
The 9-1-1 County Service District has budgeted a decline in fund balance of over 16%. However, the district
maintains a very healthy reserve balance and does not currently charge the full available property tax levy rate to
taxpayers. The District anticipates increasing property tax collections to the maximum rate in future years to
match funding levels to the service costs. This tax increase is projected to occur in FY 2028.
Fund Balance Changes of Major and Nonmajor Funds
304
County Departments generate a 5-year forecast for their significant funds as part of the annual presentation to the
Budget Committee. These forecasts are a vital tool for evaluating long-term planning decisions and provide a
framework for responding to evolving financial conditions. Deschutes County has three major funds; the General
Fund, Sheriff’s Office Fund, and Health Services Fund. The General Fund long-term forecast is displayed with the
General Fund Budget Summary above.
Sheriff’s Office
The Deschutes County Sheriff’s Office is primarily funded by property tax revenues. As a result, County policy
prescribes that the fund should maintain working capital equivalent to four months of property tax revenues. In
doing so, the fund has sufficient resources to support continuing operations from the beginning of each fiscal year
until property tax payments are received in November.
The Sheriff's Office is anticipating entry into FY 2026 with beginning working capital approximately $2 million
above the established policy threshold. This favorable financial position is largely attributable to below-forecast
staffing levels during FY 2024 and FY 2025. Moving into FY 2026, the office is developing and initiating a strategic
staffing plan designed to restore optimum team sizes in both the patrol and corrections organizations. Achieving
targeted hiring goals is expected to reduce overtime expenses; however, it will likely drive working capital below
the policy threshold within the next five years. This scenario poses a significant long-term challenge, as the
Sheriff's Office must balance these hiring objectives with resource limitations, alongside anticipated future
investments in technology and infrastructure modernization.
Health Services
The Health Services Department consists of two major divisions, Behavioral Health and Public Health. Behavioral
Health supports improved outcomes for mental health, substance use disorders, and intellectual or developmental
disabilities while Public Health works to keep the community healthy via numerous programs including
communicable disease prevention, food and consumer safety, and assuring clean and safe drinking water.
The Behavioral Health Division maintains a departmental policy of as least 25% of annual expenditures held in
reserves. This is higher than the County’s policy for operating funds which are required to maintain a working
Major Fund Forecasts
305
capital balance equal to one month (8.3%) of annual expenditures. The Behavioral Health division faces
uncertainty about service revenues which are reimbursable through Medicaid. In the near-term, those concerns
are assuaged by a substantial working capital reserve balance.
Public Health follows the general County policy of maintaining a one month working capital balance. This division
is seeking additional revenue sources, increasing fees, and identifying cost savings opportunities in order to
maintain service levels. Ultimately, some clinical services may be reduced or the timeliness of care may be
disrupted if increased revenues and reduced costs are not realized.
Major Fund Forecasts
306
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.
ACFR - Annual Comprehensive Financial Report.
AOC – Association of Oregon Counties.
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.
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
GLOSSARY
307
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.
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.
CDD – Community Development Department.
CODE – Central Oregon Drug Enforcement.
COIC – Central Oregon Intergovernmental Council.
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.
DA – District Attorney.
GLOSSARY
308
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.
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.
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.
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.
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).
GLOSSARY
309
FY – Fiscal Year
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.
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.
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.
Levy – The amount of ad valorem tax certified by a local government for the support of governmental activities.
GLOSSARY
310
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 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.
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.
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.
OHP – Oregon Health Plan.
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.
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.
PERS – Public Employees Retirement System.
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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.
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.
Publication – Public notice given by publication in a newspaper of general circulation within the boundaries of the
local government.
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.
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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.
SB – Senate Bill.
SDC – System Development Charge.
Special revenue funds – Funds used to account for receipts from revenue sources that are legally restricted or
otherwise designated for special projects.
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.
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.
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.
WIC – Women, Infants and Children.
Working Capital – See beginning net working capital.
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