HomeMy WebLinkAboutFY 2024 Deschutes County Adopted Budget Book FinalDESCHUTES COUNTY, OREGON
FY 2023-24 ADOPTED BUDGET
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DESCHUTES COUNTY
Adopted Budget
Fiscal Year 2023-2024
Budget Committee Deliberations, May 22-25, 2023
Budget Committee
Board of Commissioners Appointed Citizen Members
Anthony DeBone, Chair Bruce Barrett
Patti Adair, Vice-Chair Jim Fister
Phil Chang, Commissioner Judy Trego
Budget and Financial Planning
Nick Lelack, County Administrator
Erik Kropp, Deputy County Administrator
Whitney Hale, Deputy County Administrator
Robert Tintle, Chief Financial Officer
Dan Emerson, Budget and Financial Planning Manager
Cam Sparks, Senior Budget Analyst
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EXECUTIVE SUMMARY
County Administrator’s Fiscal Year 2024 Budget Message .............................................................................9
About this Budget Document ................................................................................................................................19
DESCHUTES COUNTY: AN OVERVIEW
County Profile, Demographics and History ........................................................................................................21
Organizational Chart ..............................................................................................................................................33
County Goals and Objectives ...............................................................................................................................35
Department Performance Measures ...................................................................................................................37
BUDGET PROCESS
Annual Budget Process and Basis of Accounting .............................................................................................51
Budget Calendar .....................................................................................................................................................53
Changes from Proposed Budget to Adopted Budget .......................................................................................55
BUDGET SUMMARIES
Fund Structure ........................................................................................................................................................59
Fund Descriptions ..................................................................................................................................................61
Deschutes County Funds Summary ...................................................................................................................65
Deschutes County Capital Outlay Summary......................................................................................................66
Long -Term Financial Forecast .............................................................................................................................67
General Fund Summary ........................................................................................................................................68
General Fund Transfers Out Summary ...............................................................................................................69
Resources and Requirements Charts .................................................................................................................71
Summary of Resources and Requirements .......................................................................................................73
Summary of Appropriations and Reserves for Future Expenditures ..............................................................87
DEPARTMENT BUDGETS
Public Safety Departments
Community Justice .................................................................................................................................................91
District Attorney’s Office ........................................................................................................................................97
Justice Court ...........................................................................................................................................................105
Sheriff’s Office .........................................................................................................................................................107
Direct Services Departments
Assessor’s Office ....................................................................................................................................................119
Clerk’s Office ...........................................................................................................................................................123
Community Development ......................................................................................................................................127
Fair & Expo Center .................................................................................................................................................135
Road .........................................................................................................................................................................139
Table of Contents
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Natural Resources .................................................................................................................................................147
Solid Waste .............................................................................................................................................................151
Health Services .......................................................................................................................................................157
Support Services Departments
Board of County Commissioners .........................................................................................................................167
Coordinated Houseless Response Office (CHRO) ...........................................................................................173
Veterans’ Services ..................................................................................................................................................175
Property Management ...........................................................................................................................................177
Risk Management ..................................................................................................................................................181
Administrative Services .........................................................................................................................................183
Facilities ...................................................................................................................................................................189
Finance/Tax .............................................................................................................................................................195
Human Resources .................................................................................................................................................203
Information Technology .........................................................................................................................................207
Legal Counsel .........................................................................................................................................................211
COUNTY SERVICE DISTRICTS
Deschutes County 9-1-1 .......................................................................................................................................217
Extension and 4-H Service District ......................................................................................................................221
Summary of Resources and Requirements County Service Districts ............................................................225
CAPITAL IMPROVEMENT PROGRAM
Capital Improvement Program .............................................................................................................................229
DEBT MANAGEMENT
Debt Overview ........................................................................................................................................................241
Fiscal Year 2024 Scheduled Principal and Interest Payments Summary .....................................................245
Scheduled Principal and Interest Payments Through Retirement ..................................................................246
Amortization Schedules by Debt Issue ...............................................................................................................247
PERSONNEL SUMMARY SCHEDULES
Full-Time Equivalent Charts .................................................................................................................................257
Full-Time Equivalent by Fund Schedule .............................................................................................................258
Full-Time Equivalent by Department and Position Schedule ..........................................................................259
GLOSSARY
Glossary ...................................................................................................................................................................269
APPENDICES
Financial Policies ....................................................................................................................................................281
Property Taxes and Values ...................................................................................................................................287
Principal 2022-23 Property Taxpayers ................................................................................................................288
Table of Contents
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Ratios of General Bonded Debt Outstanding ....................................................................................................288
Direct and Overlapping Debt ................................................................................................................................289
Population and Assessed Value Statistics ..........................................................................................................290
FTE per Thousand Population .............................................................................................................................290
Major Programs Funded by State Resources ...................................................................................................291
Fund Balance Changes of Major and Nonmajor Funds ...................................................................................294
Table of Contents
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Budget Message
Nick Lelack, County Administrator
On behalf of the entire Deschutes County team, I am pleased to present to you the Adopted Fiscal Year
2023-2024 (FY 2024) budget. This budget is the result of all departments and offices working together to advance
the Board of Commissioners’ goals and priorities, and to enhance the lives of residents by delivering quality
services in a cost-effective manner.
The adopted budget for FY 2024, including County Service Districts, is $723.1 million. This represents an increase
of $31.9 million or 4.6% from the FY 2023 revised budget.
The adopted FY 2024 County budget is balanced and implements the Commissioners' goals and priorities. This
coming year, we will continue to support strategic investments, including:
• Expanding access to County services in Redmond with the development of the North County Campus
and the Negus transfer station.
• Expanding the Deschutes County Circuit courthouse in downtown Bend to improve security and provide
additional courtroom space for the two new judges approved by the legislature in 2021.
• Engaging our residents in updating our Comprehensive Plan, Transportation System Plan, and other
community planning efforts to manage growth and natural resources as well as to protect the public
health and safety of our residents.
• Identifying a site for a new solid waste management facility.
• Partnering with cities to support the Coordinated Houseless Response Office, which is charged with
creating a five-year strategic plan and implementing a high-performance houseless response system.
The County is facing greater revenue pressures and has seen a decline in funds in several departments that are
forecasted to continue in FY 2024. The combination of sustained high inflation rates and rising costs, the
significant slowing of new construction and growth, the ongoing supply and labor shortages, and overall uncertain
economy together with increased service demands and space needs are creating new budget challenges.
To remain in a strong financial position, we will need to continue to demonstrate vigilant fiscal stewardship while
providing the current high level of service to our growing and changing community. We recently presented a
comprehensive 25-year financial forecast to inform budget decisions while recognizing it is a point in time and
subject to change based on any number of factors.
The County has continued to receive the Distinguished Budget Presentation Award from the Government Finance
Officers Association, which is the highest award possible for governmental budgeting. This continued recognition,
and receipt of the Government Finance Officers Association’s Certificate of Achievement for Excellence in
Financial Reporting, are reflections of how taxpayer resources are being managed responsibly. Deschutes
County’s bond rating remains at Aa1, as issued by Moody’s Investor Service, and is the second highest rating
available.
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This budget message includes summary information that is intended to provide an overview of the County’s
finances, service delivery and spending limitations. The program budget includes summary information and
detailed budget information for all County departments and funds. There is a separate section for capital
improvements and debt service payments, information on positions, and budget information for several County
service districts. The adopted budget document is meant for the community to better understand the financial
structure and operations of their County.
Budget Highlights
Locally, housing and construction markets have cooled in FY 2023 and permit levels within the Community
Development Department are expected to continue to slow in FY 2024. Assessed values are projected to increase
4.9% in FY 2024. This assumption includes the statutory 3% increase in assessed value and the projected added
value brought onto the property tax roll through new construction. Due to lower permitting activity and economic
uncertainty, next year’s forecast is less than the historical growth rate of approximately 5.5% in assessed value.
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 2009.
Capital spending of $66.0 million, including County service districts, is included in the FY 2024 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 2024 is $22.1 million less
than FY 2023 revised budget. Major projects include $23.6 million in transportation improvements and $17.4
million in Solid Waste improvements, including the Negus transfer station in Redmond.
The total FY 2024 operating budget excluding County service districts, which best reflects the County’s actual
spending, as it excludes contingency, unappropriated balances and internal transactions, is $400.4 million. This
represents a decrease over the FY 2023 adopted budget of $7.6 million or 1.9%. Full-time equivalents (FTEs)
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included in this budget represents an increase of 19.25 from the FY 2023 revised budget due to the creation of
new positions.
REVENUE AND EXPENDITURE ISSUES AND PROJECTIONS
Property Taxes
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. The FY 2024 adopted budget levies the full permanent property tax rate, an increase of $0.06 to $1.2783
per $1,000 of assessed value for FY 2024.
Property taxes are also levied by the Deschutes County Sheriff’s Office to fund county law enforcement services.
In the adopted FY 2024 budget, the Sheriff’s Office Countywide Law Enforcement District tax has increased by
$0.20 to $1.25 per $1,000 of assessed value, the full permanent rate. The Rural Law Enforcement District rate
has been increased by $0.12 to $1.55 per $1,000 of assessed value, the full permanent rate.
Property taxes are also used to fund the Extension/4-H District and the 9-1-1 County Service District. There are
no adopted changes to these two levies for FY 2024.
Property tax assumptions are provided by the elected county Assessor. As referenced in the Budget Highlights
section above, assessed values are projected to increase 4.9% in FY 2024 - this includes the statutory 3%
increase in assessed value plus the projected value of new construction. Total property tax revenue included in
the FY 2024 adopted budget is $103.2 million and represents an increase of $12.9 million or 14.3%. Adopted
rates and the revenue expected to be raised by each levy is shown in the table below:
Levy Maximum Rate*
FY 2023-24 adopted
Rate*
FY 2023-24 Estimated
Collections
County Permanent Rate $ 1.2783 $ 1.2783 $ 38,577,000
Sheriff Countywide District $ 1.2500 $ 1.2500 $ 37,860,124
Sheriff Rural District $ 1.5500 $ 1.5500 $ 15,110,056
9-1-1 District $ 0.4250 $ 0.3618 $ 10,932,000
4H/Extension $ 0.0224 $ 0.0224 $ 681,000
* 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
has received $38.4 million in American Rescue Plan Act funds. ARPA funds must be spent by December 31,
2026. The County has been conducting an ongoing process to allocate 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 has allocated ARPA funds to 140 organizations and
businesses making critical investments in housing, childcare, economic support, public health response and more.
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Transient Lodging Taxes
The tourism industry in Deschutes County has remained on par with 2022 levels but has been declining slightly
over the last quarter of FY 2023. The adopted FY 2024 revenues are projected at $12.6 million which is flat from
FY 2023 anticipated collections.
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 2024 are budgeted
at $97.0 million, an increase of approximately $383,000 or 0.4% from the FY 2023 revised budget. The largest
recipient of state revenues in the FY 2024 adopted budget is the Health Services Department at $52.0 million
followed by the Road Department at $20.6 million. The largest changes from the prior year include a $5.5 million
increase in state revenues to fund 150 (Special Transportation) and a $3.3 million increase to the Health Services
Department.
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 2024 are
projected to be 8.5% higher than the FY 2023 revised budget based on disposal utilization and fee increases. The
adopted budget includes transfers of $2.6 million to reserves for implementation of the County’s Solid Waste
Management Plan.
The Fair & Expo Center depends on revenue from a variety of events using its facilities to sustain its operations.
FY 2020 was an incredibly challenging year with most regular revenue producing events, including the annual
County Fair, being cancelled due to the pandemic. However, given that the County Fair was successful in FY
2022 and FY 2023, the County is optimistic for the continued growth of activities to the Fair & Expo Center. Total
revenues for FY 2024 are budgeted at $3.8 million. This is an increase in resources of approximately $25,000
or .6% over FY 2023 actuals.
Long-term forecasts of increasing event revenue over the next several years have eliminated the need for
General Fund support of the Fair & Expo Center operations in FY 2024.
Interest Earnings
Prior to the start of the pandemic, interest earnings for FY 2020 across all County funds were $4.2 million.
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 Federal Reserve actions to lower short-term interest rates. Earnings for FY 2023
are projected to be $4.7 million. Earnings for FY 2024 are estimated at $6.0 million due to the Federal Reserve’s
continuing schedule of interest rate increases in response to rising inflation. The County’s investment returns are
significantly linked to Federal Reserve monetary policy as it applies to short-term interest rates.
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, marijuana taxes and other miscellaneous income. It is the primary
source of support for the following departments and programs: Assessor’s Office, Clerk’s Office, Board of Property
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Tax Appeals, District Attorney’s Office, Finance/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 $13.8 million which is flat compared to
FY 2023 actuals. The policy level for General Fund net working capital at the end of FY 2024 is $12.3 million
which is the amount budgeted as contingency. The General Fund is scheduled to transfer $4.4 million to reserves
to provide for future capital needs and debt service for the courthouse expansion. This is a reduction in the
reserve transfer from FY 2023 of $553,000 (11%) due to continued declining General Fund non-property tax
revenues and increased operational expenditures. General Fund non-property tax revenues are budgeted at $6.4
million for FY 2024 which is a decrease of $2.5 million (29%) from the FY 2023 revised budget.
Expenditures
The County employs more than 1,251.76 people to carry out the services provided to residents. This is a 19.25
FTE increase or 2% over the number of approved positions in the FY 2023 revised budget. The increase is due to
the creation of new positions and conversion of limited duration FTE positions set to expire in FY 2023 to regular
duration positions. 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 $10.3 million from the FY
2023 revised budget. Several factors contribute to this increase including the addition of new positions and a cost-
of-living increase of 4%. Other wage changes include the normal merit step increases of 4% to 5% where eligible.
There is an 11% increase in departmental health insurance rates projected for FY 2024 as the County has spent
down reserves and needs to align rates with the program cost.
The PERS Board issued new rates for the 2024-26 biennium which go into effect July 1, 2024 for the County’s FY
2024 budget. The new rates increased on average by 1.6% which is estimated to have a $1.8 million impact on
the FY 2024 adopted budget.
The County’s self-insured health plan for employees has performed well since its inception. 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 is becoming less consistent from one year to the next. Despite cost saving
measures related to the Deschutes Onsite Clinic (DOC), the onsite pharmacy, increased employee participation in
personal health assessments, and the County’s wellness program, FY 2024 health care costs are expected to
grow by 1.4% over the FY 2023 revised budget. This reflects increasing demand for healthcare needs,
unanticipated high-cost claims, and the dramatically rising cost of medical care and pharmaceuticals. The County
needed a budget adjustment in FY 2023 to cover the higher than anticipated claims costs. It is anticipated this
experience will continue into FY 2024. For FY 2024, charges to departments for self-insured health benefits are
budgeted at $1,704 per person per month which is an 11% increase over FY 2023. The health benefits forecast
shows the County has spent the reserve down and will continue to increase charges to departments for health
benefits into the future to align program costs with department and employee charges.
County departments pay internal service fees (ISF) to cover general liability, workers’ compensation, auto,
unemployment and property insurance. Overall, for FY 2024 as compared to FY 2023, general liability charges
are up 4.8%, workers’ compensation charges are down 10%, property charges remain unchanged, vehicle
insurance rates are flat, and unemployment rates remain unchanged.
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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. Continued from FY 2021 is a fund that facilitated
the replacement of the Finance/HR software system. The project was completed in FY 2020 but the fund will
continue allocating the full costs of the project through FY 2024.
Indirect service charges will increase for FY 2024 by $1.6 million or 10.8%. The three year average increase in
indirect service charges is 14.8% and is due to FTE growth to meet service needs and current inflation. Included
in the FY 2024 adopted budget is a 2.75 FTE increase in the Internal Service Funds.
Community Development Department
Permit volumes in the Community Development Department (CDD) have declined on average 18% to 50% across
all categories when compared to FY 2022. Volumes are trending in alignment with FY 2015 - FY 2017. Factors
contributing to this decrease include inflation, high interest rates, labor and supply shortages along with
distribution issues and seasonal cycles. FY 2023 projected permit revenue is estimated to be $2.1 million short
from budgeted amounts. Revenues included in the FY 2024 budget are projected to increase an additional 9.5%
from FY 2023 estimated actuals. The adopted budget includes fee increases needed to maintain current service
levels within CDD.
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 for FY 2024 is adopted at $6.8
million, an increase of approximately $172,000 from the FY 2023 investment.
Health Services staffing for the department includes a decrease of 5.00 FTE in the adopted FY 2024 budget. To
gain a better understanding of the department’s funding, the County added one Budget Committee meeting in the
schedule prior to the regular Budget Committee process to discuss the upcoming policy decisions of the Health
Services Department.
After opening the Crisis Stabilization Center in Bend to better address the needs of residents in crisis who have
been referred to law enforcement, the Health Services Department received $2.4 million in grant funding to
support a 24-hour operation at the Center through FY 2022. The department was recently awarded the same
grant funding for FY 2023 and FY 2024. Costs to sustain 24/7 operations of the facility are included in the adopted
budget and includes a transfer of approximately $620,000 from the Sheriff’s Office.
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. The adopted budget
includes levying the full tax rate which is an increase of $0.20 in the Countywide District and a $0.12 in the Rural
District. The full levy is needed to support operations at the current service level and for future Public Safety
Campus expansion. Property tax revenues for the two districts combined for FY 2024 are estimated at $53.0
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 $3.7 million, the same amount included in the FY 2023
budget. The Sheriff’s Office also provides law enforcement services in the cities of Sisters and La Pine through
intergovernmental agreements.
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Clerk’s Office
The Clerk’s Office revenues are generated primarily through the recording of documents. The Clerk’s Office
revenues improved over the past several years and were more than $2.7 million in FY 2021. Projections for FY
2024 however, have declined to just $1.0 million, in line with projected FY 2023 actuals. This reduction is due to
persistently high interest rates which have led to large decreases in the volume of recorded documents from real
estate transactions. 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,
it appears that it will require net General Fund resources in FY 2024 of $1.1 million.
Deschutes County 9-1-1
The 9-1-1 Service District continues to implement plans to enhance regional radio system coverage through
programming changes and the addition of new radio sites. Radio system enhancements 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 improvements to the system, which puts the
District in a good position to implement these projects.
The 9-1-1 backup center at the North County Campus in Redmond will be vital to providing emergency services
and is estimated to be completed in early FY 2024.
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 $0.425 per $1,000 of assessed value. The levy rate for FY 2024 remains unchanged from
prior years at $0.3618 per $1,000 of assessed value.
Road Department
In FY 2024, the Road Department plans to transfer $12.7 million to the Road Capital Improvement Fund for road
improvement and construction projects. County delivered projects will include improvements of Hunnell Road,
construction of roundabouts at the intersections of Deschutes Market Road/Hamehook Road and Powell Butte
Highway/Butler Market Road, and pavement overlays on portions of Alfalfa Market Road, Deschutes Market
Road, and Northwest Way.
Solid Waste
In FY 2023, the Department of Solid Waste continued to make progress on the new solid waste management
facility (Landfill) siting process as well as planning for transfer station improvements for the Negus Transfer
Station in Redmond. Those efforts will continue in FY 2024, as the department continues the landfill siting process
and begins construction on the $21.2 million Negus transfer station project.
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 in the Sheriff’s Office Rural District falls short of the policy level. This fund will need
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to closely monitor revenues and expenditures in FY 2024 and ensure their long-term forecast achieves the
required contingency levels.
Debt Service
Expenditures to repay borrowed funds are budgeted at $8.9 million for FY 2024. This is 30.3% more than FY
2023. The FY 2024 adopted budget includes new debt service in the amount of $1.9 million for the courthouse
expansion project. The project is estimated to cost approximately $40.5 million, and construction is anticipated to
begin in FY 2024.
Debt amounts have declined in previous years due to the completion of the debt service related to the Fair & Expo
Center in FY 2017. The County expects debt service levels to rise again as new debt is issued to fund the
courthouse expansion project over an expected term of 20 years.
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 was 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. The following graph shows the history of the County’s major debt service categories since FY 2009.
In Conclusion
The adopted FY 2024 County budget is balanced and continues to support the delivery of quality services to our
growing and changing community.
With new pressures on available resources and uncertain State and Federal budgets, we will need to continue to
budget responsibly, assess priorities, and seek additional funds to ensure ongoing fiscal stability for future years.
This adopted budget will provide the financial foundation to accomplish the Board of County Commissioners’ FY
2024 goals and objectives, as detailed in this document.
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I would like to extend my gratitude and appreciation to all County employees who carry out the important services
described in this budget document. In addition to the employees in each operating department that prepare the
initial budget submittal, certain individuals play a large role in carrying the process forward to the Budget
Committee, including Budget & Financial Planning Manager Dan Emerson, and Senior Budget Analyst Cam
Sparks, Management Analyst Laura Skundrick, Chief Financial Officer Robert Tintle, Deputy County Administrator
Erik Kropp, Deputy County Administrator Whitney Hale and Human Resources Director Kathleen Hinman. To
them I extend my sincere and wholehearted thank you! Finally, I acknowledge and appreciate the diligent and
thoughtful work of the Budget Committee in employing their extensive knowledge of and dedication to Deschutes
County, as well as their financial acumen, in their review of the FY 2024 Proposed Budget.
Respectfully submitted,
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 2024. 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 most rapid population growth of any county in Oregon. It has developed
into a bustling, exciting destination where progress, growth and unique 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 percentage of growth remains
higher than any other Oregon county. 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
2023.
Deschutes County Population
1970 1980 1990 2000 2010 2020 2023
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 2017-2021 American Community Survey.
Race
Among Deschutes County’s residents, 91% are white, 1% are Asian, 0.7% are American Indian, 0.5% are Black
or African American, 2% are of another race, and the remaining 6.6% are of two or more races. Hispanic or Latino
of any race, represent 8.3% of the population.
Age
The median age of Deschutes County residents is 42.6 years old, which is slightly older than the U.S. median age
of 38.9 years old. The County median age includes 21.5% of residents who are 65 years old or older and 20.3%
under the age of 18.
Residence
Among current Deschutes County residents, 52.6% were born outside of Oregon, including 5.1% who were born
outside the United States. Net migration to Deschutes County between 2020 and 2022 is approximately 9,100
residents.
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Education
High school graduates represent 94.3% of the population over the age of 25 years old. Those with a Bachelor’s
degree or higher represent 38.6% of the county’s population.
Deschutes County consists of three school districts. The largest is the Bend-La Pine School District, the 5th
largest school district in Oregon, with approximately 17,300 students. The second largest district is the Redmond
School District with over 7,000 students. In addition to the City of Redmond, this district serves Alfalfa, Eagle
Crest, Crooked River Ranch, Terrebonne and Tumalo. The third district is the Sisters School District serving over
1,100 students. There are also a number of private schools in the county.
Deschutes County is also home to the Central Oregon Community College (COCC). The main campus is located
in Bend with satellite campuses in Redmond, Madras, and Prineville. There were approximately 11,800 students
enrolled at COCC in the 2021-22 school year. Among those enrolled, approximately 6,600 were taking classes for
credit, and 6,300 were taking non-credit classes.
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 23 academic majors. At full build
out, OSU-Cascades will offer as many as 50 undergraduate and graduate degree programs. Enrollment for Fall
2022 was 1,300 students, with plans to serve 3,000 to 5,000 students in the future.
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 2023 was 5.3%, higher than both the state unemployment rate (4.8%) and the
national rate (3.4%) during the same period. The median household income in Deschutes County, based on data
published by the 2017-2021 American Community Survey from the U.S. Census Bureau, was $74,082.
LARGEST EMPLOYERS IN DESCHUTES COUNTY (2023)
Employer # Employees % Total Employment Type of Business
1. St. Charles Medical Center 4,400 32.90 %Health Care
2. Bend-La Pine School District 2,300 17.20 %Education
3. Deschutes County 1,284 9.60 %Government
4. Mt. Bachelor 1,081 8.08 %Accommodation & Recreation
5. Redmond School District 1,016 7.60 %Education
6. Sunriver Resort 900 6.73 %Accommodation
7. City of Bend 717 5.36 %Government
8. U.S. Forest Service / Deschutes
National Forest 615 4.60 %Government
9. Bend Park and Recreation District 591 4.42 %Government
10. OSU Cascades 470 3.51 %Education
Source: Economic Development for Central Oregon (EDCO)
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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.
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 2023, Deschutes County received an overall ranking of 5th out of 36 Oregon
counties.
• Health Factors include health behaviors, clinical care, social and economic factors, and the physical
environment. Deschutes County was ranked 4th out of 35 counties in Oregon.
• Health Outcomes measures the length and quality of life. 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 passed through 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 Meek’s party paid a heavy physical toll, with several members of the party
losing 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
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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
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 advent 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 and distribute them to new settlers. This legislation
initiated large irrigation ventures and led to a significant number of new settlers arriving 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
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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
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 in order to pursue a healthier work/ life balance. These changes over the past twenty years have
pushed Deschutes County to the 4th most diverse economy in Oregon 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 fifth 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
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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
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.
Drake Park was created in 1920 by a city bond levy and Shevlin Park was donated by Shevlin-Hixon. A year later,
the first streets of Bend were paved. Today, Bend is a popular tourist destination centrally located to 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 people have lived 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 northwestern Deschutes
County. The community was originally established in 1865, just west of its current location, as Camp Polk, in
response to reports of Indian attacks. The camp was soon abandoned when no Indian problems were discovered.
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
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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.
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 1,530
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 1,600. 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 trying to
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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 & 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
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, manmade
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.
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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
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 eventually
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.
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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 2024 Goals & Objectives
Enhancing the lives of citizens by delivering quality services in a cost-effective manner.
Every January, the Board of County Commissioners meets to establish goals and objectives to guide department
operations in the coming year. In preparation for this, departments submit to the Board the challenges and
opportunities they face. The board reviews these submissions and often invites back specific departments to
discuss their submissions in more detail. The outcome is the development of the following year’s goals and
objectives.
SAFE COMMUNITIES:
Protect the community through planning, preparedness and delivery of coordinated services.
• Provide safe and secure communities through coordinated public safety and crisis management services.
• Reduce crime and recidivism and support victim restoration and well-being through equitable engagement,
prevention, reparation of harm, intervention, supervision and enforcement.
• Collaborate with partners to prepare for and respond to emergencies, natural hazards and disasters.
HEALTHY PEOPLE:
Enhance and protect the health and well-being of communities and their residents.
• Support and advance the health and safety of all Deschutes County’s residents.
• Promote well-being through behavioral health and community support programs.
• Help to sustain natural resources and air and water quality in balance with other community needs.
• Continue to support pandemic response and community recovery, examining lessons learned 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.
• Provide collaborative internal support for County operations with a focus on recruitment and retention
initiatives.
36
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 2023.
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.
Meet and exceed the Emergency Medical
Dispatch call taking protocol standards
through monthly random call sampling for
quality assurance.
71%9-1-1
Meet and exceed the Emergency Fire
Dispatch call taking protocol standards
through monthly random call sampling for
quality assurance.
64%9-1-1
Develop partnerships with existing and future
behavioral health crisis programs locally and
statewide alongside local law enforcement to
implement a more effective response and
service delivery to mental health crisis calls.
True. Continuing engagement with 988 to
understand and develop work flows to
transferring and receiving calls from those
crisis centers.
9-1-1
Achieve 85% resolution of Code Compliance
cases within 12 months.
67%. The team is currently revisiting
processes to ensure efficient and effective
service delivery.
Community Development
Achieve 90% voluntary compliance in Code
Compliance cases.92%Community Development
Address wildfire hazard mitigation in County
Codes per Board direction or Legislative
action.
In progress Community Development
Create an additional restorative justice
accountability process for young people
referred to the juvenile department.
In progress at the research and modification
phase.Community Justice
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.
90%District Attorney
Measure Status Department
Department Performance Measures
37
Partner with County department stakeholders
to implement the two remaining near-term
components of the Public Safety Campus
Master plan.
In progress. Construction is underway on the
Sheriff's Office Secure Parking expansion and
the Adult Parole & Probation project is
scheduled for completion in Q4.
Facilities
Offer a behavioral health appointment that
falls within the seven (7) day period post-
discharge to 88.1% of individuals discharged
from Sageview.
Data not yet available.Health Services
Maintain current service levels by responding
to or initiating 75,000 patrol community
contacts.
Goal for the year is 75,000 as of end of Q2
currently at 48,159.Sheriff’s Office
Measure Status Department
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.72%Community Justice
Adult PO's ensure supervised adults have
active and updated Behavior Change Plans.76%Community Justice
Safely maintain state prison utilization target.(20)%Community Justice
Appropriate an equitable use of incarceration
as supervised adult sanction for non-
compliance.
89%Community Justice
Juvenile teams utilize Racial Equity Program
Development planning process to develop,
implement and monitor annual goal.
On target Community Justice
A 2018 study of veteran treatment courts
indicates that 14% of participating veterans,
in a veteran’s treatment court, experienced a
new incarceration. Goal is to maintain a
number of no greater than 20%. Most veteran
court programs across the nation only
engage with veterans with misdemeanor
crimes, VIS allows veterans with felonies as
well.
14% (Two-year incarceration recidivism rate)District Attorney
Currently the long-term, one-year average
recidivism rate for 18-30 year olds in
Deschutes County is 54.2%. Goal is to
maintain a one-year recidivism rate for all
enrolled EAP participants (18-24 year olds) of
35% or less .
18% (One-year arrest recidivism rate)District Attorney
38
Driving under the influence of intoxicants trial
conviction rate.100%District Attorney
Achieve minimum 50 percent 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% .
In progress.District Attorney
Currently the long term, two-year average
recidivism rate for PCS crimes in Deschutes
County is 75.9%. Goal is to maintain a two (2)
year recidivism rate for all enrolled Goldilocks
Clean Slate participants 45% or less.
In progress.District Attorney
Currently, the long-term, one-year average
recidivism rate for PCS crimes in Deschutes
County for is 66.7%. Goal is to maintain a one
(1) year recidivism rate for all enrolled
Goldilocks Clean Slate participants 40% or
less.
In progress.District Attorney
Reduce recidivism by 60% among individuals
served by the Forensic Diversion Program.59%Health Services
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 was for 40,744 subscribers, currently
have 47,360.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.Community Development
Build and maintain effective partnerships
with federal, state and local emergency or
incident response providers including
preparation, training and planning.
In progress. F&E will be hosting trainings
provided by USDA, and it is anticipated that
the facility will remain an important part of the
emergency response network moving forward.
Fair & Expo
39
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.
True Facilities
Reduce outbreaks and spread of disease
by completing 95% of communicable
disease investigations within 10 days, as
defined by the Oregon Health Authority.
96.56%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.
91%Health Services
Assure 90% of women served in the DCHS
clinic and at risk for unintended pregnancy
use effective methods of contraception
after receiving services.
92%Health Services
Assure 90% of pregnant women being
served by DCHS receive prenatal care
beginning in the first trimester.
94%Health Services
Maintain current service levels and
complete 3,900 sick call visits (response to
an inmate requests to see the doctor or
someone on the nursing staff).
As of end of Q2 the County is at 2,325.Sheriff’s Office
Maintain current service levels and
complete 500 14-day assessments (a
questionnaire concerning the overall health
of inmates).
As of end of Q2 the County is at 418.Sheriff’s Office
Objective #2: Promote well-being through behavioral health and community support
programs.
Measure Status Department
See Behavioral Health Oregon Health Plan
clients within state timelines. Routine: within
1 week
89%Health Services
40
Objective #3: 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.
Will be reported in Q3.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.
1,589 lb/cy Solid Waste
Work with solid waste service providers to
increase the diversion rate and collect more
recyclables than the average prior three
year's 55,000 annual (13,750 per quarter)
tons.
17,000 Solid Waste
Implement 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, awaiting signed agreement from
Cascade Natural Gas. Meetings have been
held with CDD and DEQ for land use
authorization and air quality permits.
Solid Waste
Objective #4: Continue to support pandemic response and community recovery,
examining lessons learned to ensure we are prepared for future events.
Measure Status Department
Continue to partner with Health Services to
support and advance COVID
communications, including messages aimed
at increasing vaccine confidence. Staff will
develop and implement a marketing
campaign aimed at increasing vaccine
confidence.
In progress.Administration
41
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
City of Bend - Amend Urban Growth
Boundary and County zoning to implement
HB 4079 - Affordable Housing Project.
In progress. County Commissioners adopted
City of Bend Urban Growth Boundary (UGB)
amendment in June 2022. City Council
adopted similar amendments in July 2022.
Community Development
Amend County Code to implement SB 391 -
Rural Accessory Dwelling Units (ADU's).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).In progress.Road
Provide a maintenance treatment or
resurface 14.0% of the County’s road
pavement asset.
The maintenance treatment percentage of
12.3% was below the goal of 14% due to a
lower than typical chip seal schedule per the
prescribed Pavement Management Program.
Road
Provide further implementation and
development of the Road Capital
Improvement Plan.
In progress.Road
Sustain Pavement Condition Index (low 80s).In progress.Road
Sustain the weighted average Bridge
Sufficiency Rating at or above 85.In progress, will be updated Q3.Road
42
Objective #3: Manage County assets and enhance partnerships that grow and sustain
businesses, tourism, and recreation.
Measure Status Department
Improve the structural resilience of County
buildings through structural engineering
reviews and seismic retrofits at targeted
facilities. Complete constructability review
and cost estimates for Gray Courthouse
seismic improvements. Identify remaining
buildings to be reviewed and implement a
phasing plan.
In progress. Project was delayed due to staff
vacancy, project is expected to resume in Q4.Facilities
Attract and retain events that generate more
than $48 million in annual economic impact
from Fair & Expo events and facilities and/or
1 million unique attendees to the facility.
In progress. Fair & Expo has attracted
423,300 unique attendees to its property in
this fiscal year, with 71,800 of those coming
in the first 2 months of 2023. While the year
is starting off slower than 2022, it is expected
that the number of visitors for the calendar
year will be a significant increase over 2022
due to the number and size of events
scheduled for summer 2023.
Fair & Expo
Provide a safe, modern event venue that
attracts visitors from across the nation/world
annually.
In progress. Fair & Expo continues to invest
in the facilities to provide a safe and modern
venue to all visitors.
Fair & Expo
Refine and adjust facility marketing and use
plan, with focus on creation of target market
segments. Create and use local, regional and
national partnerships to increase awareness
of Deschutes County Fair & Expo and the
Deschutes County region.
In progress. Fair & Expo continues to
contract and host both new and returning
events.
Fair & Expo
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.
Measure Status Department
Procure a consultant to assist with drafting an
RFP for the master planning process of
Newberry Neighborhoods 3 & 4 in La Pine.
In progress.Property Management
43
Objective #2: Support actions to increase housing supply.
Measure for for Objective #2 in development.
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
Provide project support and assistance to
Oasis Village and other collaborative like-
projects.
In progress. The Oasis Village team delayed
submitting the development application to the
City of Redmond.
Property Management
Service Delivery
Provide solution-oriented service that is cost-effective and efficient.
Objective #1: Ensure quality service through the use of innovative technology and
systems.
Measure Status Department
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.Objective reached.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.
In progress. The Clerk’s Office added an
additional FTE in FY 2022 to help address
the low staffing level in Elections.
Clerk's Office
Compares recording staff FTE to the number
of pages recorded.Scheduled to be reported at Fiscal Year end.Clerk's Office
Achieve 6-10 inspection stops per day to
provide quality service.Current average is 9.7 inspections per day.Community Development
Achieve 90-100% of pre-over inspections
completed the same day as requested.97.5%Community Development
44
Achieve an average turnaround time on
building plan reviews of 8-10 days to meet or
exceed state requirements.
Current average is 40.8 days. Recruitment for
a building safety position is in progress.Community Development
Sustain the issuance of land use
administrative decisions with notice within 45
days of completed application.
Within the target range, currently at 48 days.Community Development
Sustain the issuance of land use
administrative decisions without notice within
21 days of completed application.
Current average is 37 days.Community Development
Develop and implement Fair/large event
traffic mitigation plan and strategies.
In progress. Ingress traffic will be adjusted for
2023 Fair. This traffic mitigation plan may be
utilized at other large scale events in 2023.
Fair & Expo
Achieve 100% of employee action changes
processed in good order (timely and
accurately.)
99.3%Human Resources
Improve cybersecurity profile through the
development of an automated networked
device asset inventory connected to the
employee owner of the asset.
In progress. Contract has been initiated for
managed security service provider.Information Technology
Improve cybersecurity profile by completing a
cybersecurity assessment with an outcome of
establishing goals for the next three years.
In progress.Information Technology
County Legal has recently upgraded our case
management system to allow for more real
time information sharing.
In progress. Legal
45
Objective #2: Support and promote Deschutes County Customer Service “Every Time”
standards.
Measure Status Department
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.
Target is 90%, currently the County is at
96.8%.9-1-1
Implement goals and system improvements
identified within the Long-Term Radio
Enhancement Plan to public safety radio
communications in Deschutes County.
Meeting measure, the County has four new
radio sites under construction.9-1-1
Continue to innovate and evolve dispatch
operations related to the Tyler CAD system
and implement procedural enhancements
and changes in cooperation with our public
safety partners.
Meeting measure, multiple projects are
ongoing in an effort to bring further
efficiencies.
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, current total per 1,000 ballots
tallied is $162.Clerk's Office
Percentage of customers rating levels of
service as very good to excellent.100%Clerk's Office
Achieve 100% of classification reviews
delivered for consideration within one month
of receipt of final draft from department.
Of 5 request received, 3 requests were ready
within 78 days of receipt. 2 requests are in
progress and not yet in final draft.
Human Resources
Attendant cash transaction error percentage
be at or below the average prior three year's
error rate of 0.06%.
.08%Solid Waste
Based on the customer satisfaction survey
responses, have 75% or more satisfied with
the waste management system.
89%Solid Waste
Maintain 10 day or less wait time for
appointments.
In progress. We continue to provide "Every
time" standards and maintain less than a 10
day wait period for appointments.
Veterans' Services
46
Objective #3: Continue to enhance community participation and proactively welcome
residents to engage with County programs, services and policy deliberations.
Measure Status Department
Increase the number of subscribers who
receive the County’s electronic newsletter.In progress.Administration
Transition the County's electronic newsletter
from quarterly to monthly.Completed.Administration
Partner with OSU-Cascades Diversity, Equity
and Inclusion Laboratory to complete DEI
organizational assessment.
In progress.Administration
Research, develop, and implement any DEI
initiatives discussed and approved by the
Board of Commissioners. Research other
government organizations for existing
common/best practices. Investigate possible
consultant resources for both organizational
assessment and ongoing program support.
Develop alternative organizational structures/
programs for BOCC review. Develop
statement of objectives on what a DEI
program is designed to accomplish.
In progress.Administration
Comparison of percent of County workforce
in relationship to percent in community
population for women and for minorities.
On target, the County is aligned or leading
with the community workforce population.Human Resources
90% resolution of small claim cases before
trial. 99%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.
Data will not be available before publication.Administration
Refine and expand space planning efforts
and capital project execution through facility
master planning, capital improvement
budgeting, and capital project management.
Complete the year-4 update to the Public
Safety Campus Master Plan, develop
Sheriff's Office projects through schematic
design, and initiate master planning for the
downtown campus.
In progress. Preliminary programming is
complete and has been presented to public
safety campus stakeholders for input.
Facilities
Complete construction of the Negus Transfer
Station facility improvements to
accommodate population growth in the
Redmond area and improve facility safety.
On track. Grading and utility work is nearly
completed. Structural construction begins in
March 2023.
Solid Waste
Complete cell 9 construction by June 30,
2023 in order to ensure adequate disposal
capacity is available.
Construction on cell 9 is delayed until next
fiscal year to facilitate rock excavation.Solid Waste
As part of the solid waste management
facility (landfill) siting process, have the Solid
Waste Advisory Committee (SWAC) narrow
the site selection to the top 3 locations for
Board consideration by June 30, 2023.
On track. Focused site screening is underway
and recommended short list will be presented
to the SWAC in March and finalized in April.
Solid Waste
Objective #5: Maintain strong fiscal practices to support short and long-term county
needs.
Measure Status Department
Comparison of percent of directors,
managers, and supervisors in County
workforce in relationship to percentage in
community population for women and for
minorities.
The County is within 2% of comparative
workforce community population for women
and for minorities.
Human Resources
Health Benefits Fund balance meets County
policy requirements.
Measure is being met. The County's reserve
balance in the Health Benefit Fund meets the
policy requirements.
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
September 31, 2022, $37,987,783 of the
county's $38.4 million total ARPA award had
been committed to pandemic recovery efforts
in the county.
Finance
48
Objective #6: Provide collaborative internal support for County operations with a focus
on recruitment and retention initiatives.
Measure Status Department
Overall quality of internal audit reports as
determined through survey of readers.Target is 85%, County is at 89%.Administration
Number of workplace accidents that require
days away from work, or transferred workers
per 100 employees (DART Rate).
Target is 2, County is at 1.98.Administration
Record Center / Archive Activity Target: 99%
Returned within 24 hours.100%Clerk's Office
Increase annual employee training
participation hours.
Deschutes County employees logged 1,008
participation hours in courses offered through
the Fall 2022 PSP Training Catalog,
exceeding the FY22 benchmark by 89%.
Human Resources
Complete the implementation of the
Microsoft365 cloud software suite. Create the
necessary information and training
opportunities for staff for promoting
technology adoption.
In progress. Information Technology
County Legal provides all departments with
real time legal counsel and support.
Measure is being met. Legal continues to
provide timely 24/7 support and counsel for
all county operations and departments.
Legal
Percentage of county-wide light fleet out of
life-cycle. (Long term target is 0%, annual
goal is a downward trend).
This measure will be updated post
publication.Road
Rate of collections on fines 50% or above
within 90 days of judgment. 86%Justice Court
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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
51
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).
52
Date Item Participants
November/December 2022
Tuesday, November 22, 2022 Budget orientation and review of assumptions with Budget Officer ADM, FIN, HR
Tuesday, December 13, 2022 Budget Committee FY23 Mid-year Update Budget Committee, ADM, FIN, HR
January 2023
Friday, January 6, 2023 Hold for potential 2nd orientation meeting with Budget Officer ADM, FIN, HR
Friday, January 13, 2023 Send property tax forecast to taxing districts RT
Thursday, January 19, 2023 BOCC Retreat - Set Goals and Objectives BOCC, ADM
February 2023
Monday, February 13, 2023 CPI available for COLA calculation FIN
Friday, February 17, 2023 FY24 staffing projections available/Munis open for budgeting FIN, All Depts
Tuesday, February 21, 2023 ISF Budget Kick-Off Meeting ISF Depts, FIN, ADM
March 2023
Thursday, March 2, 2023 ISF budgets due in Munis with payroll allocations ISF Departments
Friday, March 3, 2023 ISF Depts meet with Budget Officer to discuss Requested Budgets & review draft ISF
fees ISF Depts, ADM, FIN, HR
Wednesday, March 8, 2023 ISF budgets/allocations available in Munis/Balance ISF FIN
Thursday, March 9, 2023 Budget kick-off meeting information and fee schedules distributed/Powerpoint slides FIN
Thursday, March 9, 2023 Budget Kick-Off Meeting Non ISF budgeting opened in Munis Dept Heads & Staff, ADM, FIN, HR
Tuesday, March 21, 2023 Budget meetings as requested by Departments As requested, ADM, FIN, HR
Thursday, March 23, 2023 Budget meetings as requested by Departments As requested, ADM, FIN, HR
Friday, March 31, 2023 Requested Budgets completed in Munis All
April 2023
Monday, April 3, 2023 Narratives due in Workiva Dept Heads
Monday, April 3, 2023 Performance Measures due in Performance Measure Dashboard Dept Heads
Friday, April 7, 2023 Depts meet with Budget Officer to discuss Requested Budgets Dept Heads & Staff, ADM, FIN, HR
Monday, April 10, 2023 FY24 proposed fee schedules due to Finance All fee based departments, FIN
April 10, 11 & 13, 2023 Depts meet with Budget Officer to discuss Requested Budgets Dept Heads & Staff, ADM, FIN, HR
Tuesday, April 18, 2023 Budget Officer & Staff - review/balance budgets ADM, FIN
Tuesday, April 25, 2023 Last day for changes to Proposed Budget All
May 2023
Thursday, May 4, 2023 Health Services Budget Committee review Full Budget Committee, HS, ADM,
FIN
Friday, May 5, 2023 Publish notice of Budget Committee meetings FIN
Monday, May 8, 2023 Departmental Presentations due to deputies ADM
Wednesday, May 10, 2023 Deputies send out feedback on Departmental presentations Deputies/FIN
Monday, May 15, 2023 Press release for proposed budget is posted on County website WH
Tuesday, May 16, 2023 Proposed budgets printed and assembled, distributed to Budget Committee with
handouts/presentations FIN
Wednesday, May 17, 2023 Proposed FY24 fee schedule presented to BOCC FIN
Monday, May 22, 2023 Budget Committee week Budget Committee, All County Depts
Tuesday, May 23, 2023 Budget Committee week Budget Committee, All County Depts
Wednesday, May 24, 2023 Budget Committee week Budget Committee, All County Depts
Thursday, May 25, 2023 Budget Committee week and budget approval Budget Committee, All County Depts
June 2023
Thursday, June 1, 2023 Publish notice of budget hearing and LB-1 forms FIN
Wednesday, June 14, 2023 Present Fee Schedule to BOCC FIN
Wednesday, June 21, 2023 Public hearings and Budget Adoptions / FY23 End of Year Budget Adjustments FIN
July 2023
Friday, July 7, 2023 File LB-50 and budget resolution with Assessor FIN
Friday, July 28, 2023 File copy of adopted budget with Clerk FIN
Fiscal Year 2024 Budget Preparation Calendar
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The FY 2024 Deschutes County Proposed Budget, as presented to the Budget Committee, totaled $616.0 million.
The Adopted Budget, which includes changes approved by the Budget Committee, is $625.1 million, an increase
of $9.1 million over the Proposed Budget. The largest factors for the increase is due to transferring $5.0 millionto
the General Fund Reserve for the Courthouse expansion project and increasing the Property Tax levy in the
General Fund which generates an additional $1.2 million in property tax revenue. In addition, a total of 8.00 FTE
were added from the Proposed to Adopted Budget, for public health and public safety functions, increasing
personnel costs by $1.3 million, much of which was offset by reductions of contingency and reserves, and by an
increase in state and local grant revenue.
Below is a summary of special requests that were presented to the Budget Committee and if approved,
implemented within the FY 2024 Deschutes County Adopted Budget.
District Attorney’s Office
4th Floor Feasibility Study Yes —$50,000
Storage for 4th Floor Yes —39,200
Approved Total —$89,200
Victims’ Assistance
Proactive Threat Monitoring No ——
Approved Total ——
Sheriff’s Office
Detectives Yes 2.00 $247,690
Field Techs Yes 3.00 273,753
Management Analyst Yes 1.00 124,709
Approved Total 6.00 $646,152
Health Services
Convert 12.50 Limited Duration FTE to Regular Yes —$358,563
Family Connects Oregon Positions Yes 2.00 226,064
Approved Total 2.00 $584,627
Total County 8.00 $1,319,979
Special Request Approved FTE Total Cost
Changes from Proposed Budget to Adopted Budget
55
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56
Budget Information and Summary Tables
Fund Structure ...................................................................................................................................................................59
Fund by Service Area .......................................................................................................................................................60
Fund Descriptions .............................................................................................................................................................61
Deschutes County Funds Summary ...............................................................................................................................65
Capital Outlay Summary ..................................................................................................................................................66
Long-Term Financial Forecast .........................................................................................................................................67
General Fund Summary ...................................................................................................................................................68
General Fund Transfers Out Summary ..........................................................................................................................69
Resources and Requirements Charts - Countywide Total ..........................................................................................71
Summary of Resources and Requirements ..................................................................................................................73
FY 2024 Fund Appropriations ..........................................................................................................................................87
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58
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 Transportation SDC Fair & Expo Capital Reserve
Property Management Fair & Expo Center
Tax Office Special Revenue Funds - Support
Services
Landfill Closure
Landfill Post Closure
General Fund - Direct Services American Rescue Plan Act RV Park
Assessor Coordinated Effort on Houselessness RV Park Reserve
Board of Property Tax Appeals County School Solid Waste Capital Project
Clerk/Elections Court Technology Reserve Solid Waste Equipment Reserve
Veterans’ Services Economic Development Solid Waste Operations
Foreclosed Land Sales
Special Revenue Funds - Public Safety General County Projects Internal Service Funds - Support
ServicesAdult Parole & Probation General Capital Reserve
Communications Systems Reserve Law Library Administration
Community Justice Juvenile Park Acquisition & Development Board of County Commissioners
Court Facilities Park Development Fees Finance
Justice Court PERS Reserve Finance Reserve
Sheriff’s Office Project Development Health Benefits
Victims’ Assistance Special Transportation Human Resources
Statewide Transportation Improv.Information Technology
Special Revenue Funds - Direct
Services
Taylor Grazing Information Technology Reserve
Transient Room Tax Insurance
Assessment/Clerk/Tax Reserve Transient Room Tax 1%Legal
Community Development (CDD)Video Lottery Property & Facilities
CDD Facilities Reserve Vehicle Replacement & Maintenance
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
GIS Dedicated Treatment Facility FF&C Series 2010
Health - Acute Care Reserve County Buildings FF&C Series
2005/2012/2021
Health - OHP Mental Health Services Jail Project FF&C Series 2013
Health Services Remodel/Land FF&C Series 2015
Newberry Neighborhood Courthouse Project FF&C Series 2023
Natural Resource Protection
Public Land Corner Preservation
Road
Road Building & Equipment
Surveyor
Fund Structure
59
Public Safety Direct Services (continued)Support Services
Community Justice RV Park Reserve Board of Commissioners
Adult Parole & Probation
Community Justice Juvenile Health Services Administrative Services
Health Services Administration
District Attorney’s Office Acute Care Reserves Coordinated Houseless Response
Effort
Medical Examiner OHP - Mental Health Services Economic Development
Victims’ Assistance Foreclosed Land Sales
Natural Resource Protection Human Resources
Justice Court Federal Forest Title III Health Benefit Fund
Law Library
Sheriff's Office Road Insurance
Communication Systems Reserve Public Land Corner Preservation Property Management
Court Facilities Road Building & Equipment Special Transportation
County Law Enforcement District Statewide Transportation Imp Taylor Grazing
Rural Law Enforcement District Surveyor Veterans' Services
Deschutes County 911 District Transportation CIP Video Lottery
Deschutes County Extension & 4-H
District
Transportation SDC
Vehicle Replacement & Maint Finance
Direct Services Deschutes County Road Agency American Rescue Plan Act
County Assessor’s Office County School
Assessor Solid Waste Dog Control
Assessment/Clerk/Tax Reserve Landfill Closure Finance Reserve
Landfill Post Closure General Capital Reserve
County Clerk’s Office Solid Waste Capital Project PERS Reserve
Board of Property Tax Appeal Solid Waste Equipment Reserve Project Develop & Debt Reserve
Clerk/Elections Solid Waste Operations Tax
County Clerk Records Transient Room Tax
Transient Room Tax 1%
Community Development
CDD Building Program Reserve Information Technology
CDD Electrical Program Reserve Information Technology Reserve
CDD Facilities Reserve GIS Dedicated
CDD Groundwater
CDD Operating Reserve Legal Counsel
Code Abatement
Newberry Neighborhood Property & Facilities
Court Technology Reserve
Fair & Expo Center General County Projects
Annual County Fair Industrial Lands
Fair & Expo Capital Reserve Park Acquisition & Development
Fair & Expo Center Park Development Fees
RV Park
Funds by Service Area
60
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) – transfers from General Fund for upgrades to video arraignment
equipment.
• 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 will close in FY24.
• 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
61
• 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.
• Communications System Reserve (256) – revenues from the Countywide and Rural Law Enforcement
Districts for the upgrade or replacement of the public safety communications system.
• Oregon Health Plan - Mental Health Services (270) – Oregon Health Plan payments for mental health
services.
• 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) – state grant funds for acute care services to the mentally ill.
• 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.
• Road (325) – state gas tax apportionment, PILT and federal forest receipts for public roads and
highways.
62
• 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) 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.
• 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) – funds transferred from departments
for debt service.
• 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) - bonds issued for expansion of the County Jail Facility and
remodel of the Medical Facility within the Jail.
• PERS Series 2002 & 2004 Debt Service (575) – transfers from operating funds for debt service on
bonds issued to fund pension liability.
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.
63
• 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 (625) – interfund charges for services provided by County administration.
• Board of County Commissioners (628) – interfund charges for services provided by the Board of
County Commissioners.
• Finance (630) – interfund charges for services provided by Finance Department.
• Finance Reserve (631) – interfund charges for a Finance/Human Resources software project and a
Human Resources compensation study.
• 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
64
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Adopted
Amount
Change
% Chg
FY 2024
RESOURCES
Beginning Net Working Capital $ 157,366,973 $ 185,725,333 $ 211,656,814 $ 197,140,505 $ (14,516,309) (6.9) %
Property Tax 32,429,966 34,162,226 35,833,168 38,877,000 3,043,832 8.5 %
Intergovernmental 144,267,426 149,375,432 156,993,962 166,010,533 9,016,571 5.7 %
Charges for Services 37,923,461 42,491,975 40,938,056 42,470,700 1,532,644 3.7 %
Other Revenues 58,571,659 63,449,637 91,458,890 115,300,253 23,841,363 26.1 %
Interfund Transfers 44,290,629 61,606,535 65,430,430 65,341,837 (88,593) (0.1) %
Total Revenues $ 317,483,141 $ 351,085,805 $ 390,654,506 $ 428,000,323 $ 37,345,817 9.6 %
Total Resources $ 474,850,114 $ 536,811,138 $ 602,311,320 $ 625,140,828 $ 22,829,508 3.8 %
REQUIREMENTS
Salaries $ 81,972,223 $ 85,981,542 $ 103,503,198 $ 107,782,514 $ 4,279,316 4.1 %
Benefits & Taxes 43,759,450 47,275,491 56,676,162 62,221,710 5,545,548 9.8 %
Total Personnel Services $ 125,731,673 $ 133,257,033 $ 160,179,360 $ 170,004,224 $ 9,824,864 6.1 %
—
Materials & Services 94,220,021 116,640,746 174,259,725 157,269,613 (16,990,112) (9.7) %
—
Debt - Principal $ 4,719,600 $ 4,638,157 $ 4,698,698 $ 5,055,255 $ 356,557 7.6 %
Debt - Interest 1,785,777 1,464,240 2,158,085 3,877,127 1,719,042 79.7 %
Total Debt Service $ 6,505,377 $ 6,102,396 $ 6,856,783 $ 8,932,382 $ 2,075,599 30.3 %
—
Capital Outlay $ 18,260,681 $ 17,310,419 $ 86,207,610 $ 64,148,371 $ (22,059,239) (25.6) %
Transfers Out 44,407,029 61,606,535 65,360,785 65,341,837 (18,948) — %
Total Capital & Transfers $ 289,124,781 $ 334,917,129 $ 492,864,263 $ 465,696,427 $ (27,167,836) (5.5) %
—
Contingency $ — $ — $ 68,712,096 $ 70,340,780 $ 1,628,684 2.4 %
Unappropriated Ending Fund
Balance/ Reserve for Future
Expenditure — — 40,734,961 89,103,621 48,368,660 118.7 %
Total Requirements $ 289,124,781 $ 334,917,129 $ 602,311,320 $ 625,140,828 $ 22,829,508 3.8 %
Deschutes County Funds Summary
65
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Adopted
Amount
Change
Percent
Change
County Departments
Operating Funds
General Fund $ 14,263 $ 17,600 $ 46,164 $ — $ (46,164) (100.0) %
County Clerk Records — 10,614.50 — — — — %
General County Projects 1,001,483 215,188 310,000 916,000 606,000 195.5 %
Health Services 131,664 82,128 926,575 336,500 (590,075) (63.7) %
Internal Service Funds 106,761 88,899 414,695 328,000 (86,695) (20.9) %
Other Operating Funds 53,375 106,779 915,675 10,000 (905,675) (98.9) %
Park Acquisition & Development — — 300,000 300,000 — — %
Road 17,944 141,754 140,025 118,260 (21,765) (15.5) %
Sheriff's Office 2,405,410 1,807,207 3,178,360 3,250,577 72,217 2.3 %
Solid Waste 29,523 76,304 264,000 260,000 (4,000) (1.5) %
Total Operating Funds $ 3,760,422 $ 2,546,473 $ 6,495,495 $ 5,519,337 $ (976,158) (15.0) %
Capital Project Funds
Campus Improvement $ 41,007 $ 1,048,344 $ 13,565,310 $ 9,425,000 $ (4,140,310) (30.5) %
Transportation Improvement 11,583,557 7,996,247 28,259,526 23,640,057 (4,619,469) (16.3) %
Total Capital Project Funds $ 11,624,564 $ 9,044,591 $ 41,824,836 $ 33,065,057 $ (8,759,779) (20.9) %
Reserve Funds
Court Technology Reserve $ 46,464 $ — $ 78,352 $ — $ (78,352) (100.0) %
Fair & Expo Center 73,613 (894) 375,000 746,445 371,445 99.1 %
General Capital Reserve — — 1,984,796 — (1,984,796) (100.0) %
Project Development and Debt Svc — 4,679,951 2,941,759 2,507,790 (433,969) (14.8) %
Road Building and Equipment 953,282 624,374 2,982,373 3,985,742 1,003,369 33.6 %
RV Park Reserve — 885 100,000 74,000 (26,000) (26.0) %
Solid Waste Funds 1,606,737 213,609 28,825,000 17,350,000 (11,475,000) (39.8) %
Vehicle Maint and Replacement 195,599 201,430 600,000 900,000 300,000 50.0 %
Total Reserve Funds $ 2,875,695 $ 5,719,354 $ 37,887,280 $ 25,563,977 $ (12,323,303) (32.5) %
Total County Capital Outlay $ 18,260,681 $ 17,310,419 $ 86,207,610 $ 64,148,371 $ (22,059,239) (25.6) %
County Service Districts $ 431,457 $ 518,824 $ 5,015,100 $ 1,851,000 $ (3,164,100) (63.1) %
Total Capital Outlay $ 18,692,138 $ 17,829,243 $ 91,222,710 $ 65,999,371 $ (25,223,339) (27.7) %
Capital Outlay Summary
66
General Fund
The County General Fund provides resources to support a number of critical County functions as shown on the
General Fund schedules on the preceding pages. The following graph shows the projected future of General Fund
ending fund balance for the following five years based on a series of assumptions related to increased costs and
growth in general fund revenue:
General Fund Long-Term Financial Forecast
Revenue Expenditures Fund Balance
FY
2018
FY
2019
FY
2020
FY
2021
FY
2022
FY
2023
FY
2024
FY
2025
FY
2026
FY
2027
FY
2028
FY
2029
$—
$5,000,000$10,000,000
$15,000,000$20,000,000
$25,000,000$30,000,000
$35,000,000$40,000,000
$45,000,000$50,000,000
$55,000,000
Revenue – General Fund revenues are primarily from property taxes. Assessed value has grown over the past
two years by an estimated 5.5% per year. Property taxes are a function of the assessed value growth multiplied
by the tax collection rate. This projection includes an estimated 4.9% 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 3%, and is primarily driven by state grants and fees. In FY
2024 the General Fund tax rate was increased by $.06 per $1,000 of assessed value.
Expenditures – The General Fund expenditures are analyzed using the historical growth rate of individual
departments. Deschutes County’s population continues to grow and the need to increase staffing to provide
services to the community and support functions to other programs remains constant. The General Fund
departments’ historical personnel increases average 8.8% year over year. The aggregated General Fund average
expenditure increase is 4.4% and is primarily driven by the aforementioned personnel costs and inflation.
Fund Balance – The contingency policy level for the General Fund fund balance is four months of the next year’s
property tax revenues. For 2024, that amount is $12.3 million. Fund balance is projected to slightly decrease in FY
2024 despite increasing property taxes by $.06 per $1,000 of assessed value, a $1.2 million payback from the
Health Services department to the General Fund, and increased vacancy savings. The County may have a slight
decrease in the General Fund balance until FY 2026 due to projected capital transfer needs and a 20 year debt
service obligation on a major courthouse expansion project. The County’s General Fund remains fiscally strong.
Other Funds
In addition to the General Fund, the County maintains 5-year financial forecasts for several funds including:
General County Reserve, The Sheriff’s Office, Health Benefits, Solid Waste, Road CIP, Health Services, Transient
Room Tax and Deschutes County 9-1-1.
Long-Term Financial Forecast
67
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Adopted
Amount
Change
% Chg
FY 2024
RESOURCES
Beginning Net Working Capital $ 13,529,514 $ 14,990,575 $ 12,975,718 $ 13,826,000 $ 850,282 6.6 %
Property Tax 31,441,994 33,122,601 34,758,173 37,710,000 2,951,827 8.5 %
Charges for Services 3,337,078 2,316,888 2,435,609 1,364,900 (1,070,709) (44.0) %
Governmental Revenue 11,990,359 4,017,607 5,917,395 4,299,398 (1,617,997) (27.3) %
Revenues - Excluding Property Tax 863,570 590,410 361,531 654,739 293,208 81.1 %
Interfund Transfers 260,000 260,000 260,000 97,290 (162,710) (62.6) %
Total Revenues $ 47,893,001 $ 40,307,506 $ 43,732,708 $ 44,126,327 $ 393,619 0.9 %
Total Resources $ 61,422,514 $ 55,298,081 $ 56,708,426 $ 57,952,327 $ 1,243,901 2.2 %
REQUIREMENTS
Salaries $ 8,921,881 $ 9,122,155 $ 10,749,711 $ 11,415,116 $ 665,405 6.2 %
Benefits & Taxes 4,624,014 4,902,467 5,623,324 6,248,479 625,155 11.1 %
Total Personnel Services $ 13,545,895 $ 14,024,622 $ 16,373,035 $ 17,663,595 $ 1,290,560 7.9 %
Materials & Services 12,667,548 5,341,026 7,918,174 6,953,283 (964,891) (12.2) %
Capital Outlay 14,263 17,600 46,164 — (46,164) (100.0) %
Transfers Out 20,204,234 22,067,006 21,131,416 20,993,449 (137,967) (0.7) %
Total Capital & Transfers $ 46,431,939 $ 41,450,253 $ 45,468,789 $ 45,610,327 $ 141,538 0.3 %
Contingency $ — $ — $ 11,239,637 $ 12,342,000 $ 1,102,363 9.8 %
Unappropriated Ending Fund
Balance/ Reserve for Future
Expenditure — — — — — — %
Total Requirements $ 46,431,939 $ 41,450,253 $ 56,708,426 $ 57,952,327 $ 1,243,901 2.2 %
General Fund Summary
68
Transfers Description
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Adopted
Amount
Change Percent Change
Transfers Out - ACT Reserve $ 120,000 $ 120,000 $ 120,000 $ 120,000 $ 120,000 $ — — %
Transfers Out - Admin ISF 40,000 86,579 236,579 226,579 226,579 (10,000) (4.4) %
Transfers Out - Adult Parole & Probation 285,189 662,045 536,369 536,369 536,369 — — %
Transfers Out - BOCC ISF 361,445 365,838 301,626 396,000 396,000 94,374 23.8 %
Transfers Out - Campus Improvement — — 3,710 — — (3,710) — %
Transfers Out - Community Development — 170,661 160,000 100,000 100,000 (60,000) (60.0) %
Transfers Out - Court Tech Reserve 32,000 32,000 32,000 — — (32,000) — %
Transfers Out - Dog Control 182,716 149,584 147,166 147,000 147,000 (166) (0.1) %
Transfers Out - Fair & Expo Center 200,000 — — — — — — %
Transfers Out - FF&C 2009 221,750 224,250 222,250 223,000 223,000 750 0.3 %
Transfers Out - FF&C 2013 272,128 272,491 273,200 273,200 273,200 — — %
Transfers Out - General County Reserve 4,119,194 7,069,320 4,983,197 3,236,065 4,430,707 (552,490) (12.5) %
Transfers Out - General County Projects — — — 82,000 82,000 82,000 100.0 %
Transfers Out - Health Services 5,472,710 5,909,168 6,608,245 6,780,140 6,780,140 171,895 2.5 %
Transfers Out - Information Technology 66,000 — — — — — — %
Transfers Out - Justice Court 111,521 — — — — — — %
Transfers Out - Juvenile Justice 6,034,966 6,304,397 6,529,064 6,798,630 6,798,630 269,566 4.0 %
Transfers Out - Legal — — — — — — — %
Transfers Out - Finance — — — 81,162 81,162 81,162 100.0 %
Transfers Out - Natural Resource Prot. 35,000 35,000 35,000 35,000 35,000 — — %
Transfers Out - PERS Reserve 2,000,000 — — — — — — %
Transfers Out - Sheriff's Office 240,290 121,950 70,000 — — (70,000) — %
Transfers Out - Vehicle Replacement 47,593 48,783 46,097 54,499 54,499 8,402 15.4 %
Transfers Out - Victims' Assistance 361,732 494,940 826,913 709,163 709,163 (117,750) (16.6) %
Total General Fund Transfers $ 20,204,234 $ 22,067,006 $ 21,131,416 $ 19,798,807 $ 20,993,449 $ (137,967) (0.7) %
General Fund Transfers Out Summary
69
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70
RESOURCES BY CATEGORY
FY 2021 Actual FY 2022 Actual FY 2023 Budget FY 2024 Adopted
Beginning Net
Working Capital
Property Tax Other Revenues Interfund
Transfers
Intergovernmental Charges for
Services
$0
$50,000,000
$100,000,000
$150,000,000
$200,000,000
$250,000,000
$300,000,000
REQUIREMENTS BY CATEGORY
FY 2021 Actual FY 2022 Actual FY 2023 Budget FY 2024 Adopted
Personnel
Services
Materials &
Services
Capital Outlay Transfers Out Debt Service Contingency Unappropriated
Ending Fund
Balance/Reserve
for Future
Expenditure
$0
$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
Resources and Requirements Charts - Countywide Total (not
including Service Districts)
71
FY 2024 Resources
Other Revenues
18%
Beginning
Working Capital
32%
Property Taxes
6%
Intergovernmental Revenue
27%
Charges for Services
7%
Transfers In
10%
FY 2024 Requirements
Personnel Services
28%
Materials and Services
26%
Debt Service
1%
Capital Outlay
10%
Transfers Out
10%
Contingency
11%
Reserve
14%
Resources and Requirements Charts - Countywide Total (not
including Service Districts)
72
General
Fund Special Revenue Funds
Countywide
Total
General
(001)
A & T
Reserve
(010)
Code
Abatement
(020)
Community
Justice -
Juvenile
(030)
Court
Technology
Reserve
(040)
RESOURCES
Beginning Net Working Capital $ 197,140,505 $ 13,826,000 $ 1,679,159 $ 118,875 $ 1,500,000 $ 197,000
Property Tax - Current Year 38,557,000 37,400,000 — — — —
Property Tax - Prior Year 320,000 310,000 — — — —
Federal Government Payments 9,758,531 691,130 — — — —
State Government Payments 95,096,103 3,597,268 — — 710,440 —
Local Government Payments 61,155,899 11,000 — — — —
Charges for Services 42,470,700 1,364,900 — — 86,000 —
Transient Room Tax 12,664,800 34,800 — — — —
Transfers In 65,341,837 97,290 120,000 — 6,798,630 —
Interfund Charges & Grants 49,715,423 107,620 — — 89,500 —
Bond Proceeds 40,000,000 — — — — —
Licenses and Permits 1,910,079 36,445 — — — —
Fines and Fees 1,167,629 83,029 — — — —
Interest Revenue 5,391,626 345,567 33,583 3,000 37,500 —
Sales of Equipment 956,000 — — — — —
Other Non-Operational Revenue 3,494,696 47,278 — — 90,728 —
Total Revenues $ 428,000,323 $ 44,126,327 $ 153,583 $ 3,000 $ 7,812,798 $ —
Total Resources $ 625,140,828 $ 57,952,327 $ 1,832,742 $ 121,875 $ 9,312,798 $ 197,000
REQUIREMENTS
Salaries $ 107,782,514 $ 11,415,116 $ — $ — $ 4,318,390 $ —
Benefits 62,221,710 6,248,479 — — 2,553,841 —
Total Personnel Services $ 170,004,224 $ 17,663,595 $ — $ — $ 6,872,231 $ —
Materials & Services $ 157,269,613 $ 6,953,283 $ — $ 121,875 $ 1,599,048 $ —
Debt Principal $ 5,055,255 $ — $ — $ — $ — $ —
Debt Interest 3,877,127 — — — — —
Total Debt Service $ 8,932,382 $ — $ — $ — $ — $ —
Capital Outlay $ 64,148,371 $ — $ — $ — $ 10,000 $ —
Transfers Out 65,341,837 20,993,449 — — 120,617 197,000
Total Capital & Transfers $ 129,490,208 $ 20,993,449 $ — $ — $ 130,617 $ 197,000
Contingency $ 70,340,780 $ 12,342,000 $ — $ — $ 710,902 $ —
Reserve for Future Expenditures 89,103,621 — 1,832,742 — — —
Total Requirements $ 625,140,828 $ 57,952,327 $ 1,832,742 $ 121,875 $ 9,312,798 $ 197,000
FY 2023 Budget As Revised $ 602,311,320 $ 56,708,426 $ 1,670,645 $ 122,381 $ 8,639,268 $ 158,352
Inc (Dec) from FY 2023 $ 22,829,508 $ 1,243,901 $ 162,097 $ (506) $ 673,530 $ 38,648
Summary of Resources and Requirements
73
Special Revenue Funds
Economic
Development
(050)
General
Capital
Reserve
(060)
General
County
Projects
(070)
Project Dev
& Debt
Reserve
(090)
Law
Library
(120)
Park
Acquisition &
Development
(130)
RESOURCES
Beginning Net Working Capital $ 324,394 $ 5,525,271 $ 755,201 $ 2,375,925 $ 137,867 $ 802,770
Property Tax - Current Year — — 1,157,000 — — —
Property Tax - Prior Year — — 10,000 — — —
Federal Government Payments — — — — — —
State Government Payments — — — — 121,792 348,000
Local Government Payments — 393,171 — — — —
Charges for Services — — — 9,000 — —
Transient Room Tax — — — — — —
Transfers In — 10,176,572 1,559,500 — — —
Interfund Charges & Grants — — — 490,704 — —
Bond Proceeds — — — — — —
Licenses and Permits — — — — — —
Fines and Fees — — — — — —
Interest Revenue 8,100 110,505 16,992 47,161 3,500 20,000
Sales of Equipment — — — 225,000 — —
Other Non-Operational Revenue — — — 316,217 — —
Total Revenues $ 8,100 $ 10,680,248 $ 2,743,492 $ 1,088,082 $ 125,292 $ 368,000
Total Resources $ 332,494 $ 16,205,519 $ 3,498,693 $ 3,464,007 $ 263,159 $ 1,170,770
REQUIREMENTS
Salaries $ — $ — $ — $ — $ — $ —
Benefits — — — — — —
Total Personnel Services $ — $ — $ — $ — $ — $ —
Materials & Services $ 332,494 $ — $ 2,374,228 $ 378,000 $ 229,758 $ 112,500
Debt Principal $ — $ — $ — $ — $ — $ —
Debt Interest — — — — — —
Total Debt Service $ — $ — $ — $ — $ — $ —
Capital Outlay $ — $ — $ 916,000 $ 2,507,790 $ — $ 300,000
Transfers Out — 600,000 — 578,217 — 190,000
Total Capital & Transfers $ — $ 600,000 $ 916,000 $ 3,086,007 $ — $ 490,000
Contingency $ — $ — $ 208,465 $ — $ 33,401 $ 568,270
Reserve for Future Expenditures — 15,605,519 — — — —
Total Requirements $ 332,494 $ 16,205,519 $ 3,498,693 $ 3,464,007 $ 263,159 $ 1,170,770
FY 2023 Budget As Revised $ 282,648 $ 15,457,227 $ 2,272,536 $ 4,334,412 $ 293,159 $ 1,026,464
Inc (Dec) from FY 2023 $ 49,846 $ 748,292 $ 1,226,157 $ (870,405) $ (30,000) $ 144,306
Summary of Resources and Requirements
74
Special Revenue Funds
Park
Development
Fees
(132)
PERS
Reserve
(135)
Foreclosed
Land Sales
(140)
County
School
(145)
Special
Transportation
(150)
Statewide
Transportation
Improvement
(151)
RESOURCES
Beginning Net Working Capital $ 75,681 $ 4,679,796 $ 157,123 $ — $ 15,555 $ 6,038,916
Property Tax - Current Year — — — — — —
Property Tax - Prior Year — — — — — —
Federal Government Payments — — — 305,000 48,164 —
State Government Payments — — — 373,000 5,906,604 —
Local Government Payments — — — — — —
Charges for Services — — 140,712 — — —
Transient Room Tax — — — — — —
Transfers In — — — — 6,038,916 —
Interfund Charges & Grants — — — — — —
Bond Proceeds — — — — — —
Licenses and Permits 10,000 — — — — —
Fines and Fees — — — — — —
Interest Revenue 1,900 115,100 3,928 1,000 166,528 —
Sales of Equipment — — — — — —
Other Non-Operational Revenue — — — — — —
Total Revenues $ 11,900 $ 115,100 $ 144,640 $ 679,000 $ 12,160,212 $ —
Total Resources $ 87,581 $ 4,794,896 $ 301,763 $ 679,000 $ 12,175,767 $ 6,038,916
REQUIREMENTS
Salaries $ — $ — $ — $ — $ — $ —
Benefits — 100,000 — — — —
Total Personnel Services $ — $ 100,000 $ — $ — $ — $ —
Materials & Services $ 87,581 $ 900 $ 140,712 $ 679,000 $ 12,175,767 $ —
Debt Principal $ — $ — $ — $ — $ — $ —
Debt Interest — — — — — —
Total Debt Service $ — $ — $ — $ — $ — $ —
Capital Outlay $ — $ — $ — $ — $ — $ —
Transfers Out — — — — — 6,038,916
Total Capital & Transfers $ — $ — $ — $ — $ — $ 6,038,916
Contingency $ — $ — $ 161,051 $ — $ — $ —
Reserve for Future Expenditures — 4,693,996 — — — —
Total Requirements $ 87,581 $ 4,794,896 $ 301,763 $ 679,000 $ 12,175,767 $ 6,038,916
FY 2023 Budget As Revised $ 97,082 $ 4,630,149 $ 299,857 $ 658,782 $ 509,191 $ 10,301,495
Inc (Dec) from FY 2023 $ (9,501) $ 164,747 $ 1,906 $ 20,218 $ 11,666,576 $ (4,262,579)
Summary of Resources and Requirements
75
Special Revenue Funds
Taylor
Grazing
(155)
Transient
Room Tax-7%
(160)
Video
Lottery
(165)
Transient
Room Tax-1%
(170)
American
Rescue Plan
Act
(200)
Coordinated
Houseless
Response
Office (205)
RESOURCES
Beginning Net Working Capital $ 31,794 $ 4,725,187 $ 1,047,460 $ — $ 14,717,884 $ 789,400
Property Tax - Current Year — — — — — —
Property Tax - Prior Year — — — — — —
Federal Government Payments — — — — 2,311,073 —
State Government Payments 6,000 — 1,176,015 — — —
Local Government Payments — — — — — —
Charges for Services — — — — — —
Transient Room Tax — 11,051,250 — 1,578,750 — —
Transfers In — — — — — —
Interfund Charges & Grants — — — — — —
Bond Proceeds — — — — — —
Licenses and Permits — — — — — —
Fines and Fees — — — — — —
Interest Revenue 266 118,830 24,700 2,960 319,460 19,700
Sales of Equipment — — — — — —
Other Non-Operational Revenue — — — — — —
Total Revenues $ 6,266 $ 11,170,080 $ 1,200,715 $ 1,581,710 $ 2,630,533 $ 19,700
Total Resources $ 38,060 $ 15,895,267 $ 2,248,175 $ 1,581,710 $ 17,348,417 $ 809,100
REQUIREMENTS
Salaries $ — $ 135,133 $ — $ 18,658 $ 598,763 $ 226,301
Benefits — 64,379 — 10,097 329,833 117,753
Total Personnel Services $ — $ 199,512 $ — $ 28,755 $ 928,596 $ 344,054
Materials & Services $ 8,060 $ 6,661,399 $ 1,133,751 $ 12,557 $ 11,397,676 $ 236,835
Debt Principal $ — $ — $ — $ — $ — $ —
Debt Interest — — — — — —
Total Debt Service $ — $ — $ — $ — $ — $ —
Capital Outlay $ — $ — $ — $ — $ — $ —
Transfers Out 30,000 7,034,856 100,000 1,540,398 5,022,145 —
Total Capital & Transfers $ 30,000 $ 7,034,856 $ 100,000 $ 1,540,398 $ 5,022,145 $ —
Contingency $ — $ — $ 1,014,424 $ — $ — $ —
Reserve for Future Expenditures — 1,999,500 — — — 228,211
Total Requirements $ 38,060 $ 15,895,267 $ 2,248,175 $ 1,581,710 $ 17,348,417 $ 809,100
FY 2023 Budget As Revised $ 59,131 $ 21,445,747 $ 2,194,063 $ 1,698,917 $ 23,129,361 $ 1,000,000
Inc (Dec) from FY 2023 $ (21,071) $ (5,550,480) $ 54,112 $ (117,207) $ (5,780,944) $ (190,900)
Summary of Resources and Requirements
76
Special Revenue Funds
Victims'
Assistance
Program
(212)
County
Clerk Records
(218)
Justice
Court
(220)
Court
Facilities
(240)
Sheriff's
Office
(255)
Communication
System
Reserve
(256)
RESOURCES
Beginning Net Working Capital $ 205,200 $ 340,900 $ — $ — $ — $ 326,000
Property Tax - Current Year — — — — — —
Property Tax - Prior Year — — — — — —
Federal Government Payments 407,939 — — — 244,436 —
State Government Payments 191,019 — — — 2,154,527 —
Local Government Payments — — — — 58,564,722 50,000
Charges for Services — 76,125 — — 191,600 —
Transient Room Tax — — — — — —
Transfers In 709,163 — 364,688 — 3,651,787 —
Interfund Charges & Grants — — — — 416,010 —
Bond Proceeds — — — — — —
Licenses and Permits — — — — — —
Fines and Fees — — 525,000 65,400 481,600 —
Interest Revenue 5,130 8,500 540 100 20,000 6,800
Sales of Equipment — — — — 62,000 —
Other Non-Operational Revenue — — — — 78,615 —
Total Revenues $ 1,313,251 $ 84,625 $ 890,228 $ 65,500 $ 65,865,297 $ 56,800
Total Resources $ 1,518,451 $ 425,525 $ 890,228 $ 65,500 $ 65,865,297 $ 382,800
REQUIREMENTS
Salaries $ 820,320 $ — $ 424,451 $ — $ 31,229,558 $ —
Benefits 399,464 — 227,316 — 16,286,410 —
Total Personnel Services $ 1,219,784 $ — $ 651,767 $ — $ 47,515,968 $ —
Materials & Services $ 185,700 $ 133,039 $ 170,603 $ 65,500 $ 14,825,552 $ —
Debt Principal $ — $ — $ — $ — $ — $ —
Debt Interest — — — — — —
Total Debt Service $ — $ — $ — $ — $ — $ —
Capital Outlay $ — $ — $ — $ — $ 3,250,577 $ —
Transfers Out — — — — 273,200 —
Total Capital & Transfers $ — $ — $ — $ — $ 3,523,777 $ —
Contingency $ 112,967 $ 292,486 $ 67,858 $ — $ — $ —
Reserve for Future Expenditures — — — — — 382,800
Total Requirements $ 1,518,451 $ 425,525 $ 890,228 $ 65,500 $ 65,865,297 $ 382,800
FY 2023 Budget As Revised $ 1,382,416 $ 490,958 $ 788,249 $ 63,137 $ 60,688,733 $ 373,203
Inc (Dec) from FY 2023 $ 136,035 $ (65,433) $ 101,979 $ 2,363 $ 5,176,564 $ 9,597
Summary of Resources and Requirements
77
Special Revenue Funds
OHP-
Mental Health
Services
(270)
Health Services
(274)
Acute Care
Services
(276)
Community
Development
(295)
CDD
Groundwater
Partnership
(296)
Newberry
Neighborhood
(297)
RESOURCES
Beginning Net Working Capital $ 16,695,873 $ 11,417,516 $ 618,760 $ 1,317,921 $ 63,878 $ 136,025
Property Tax - Current Year — — — — — —
Property Tax - Prior Year — — — — — —
Federal Government Payments — 1,650,060 — — — —
State Government Payments 690,000 52,020,386 — 28,260 — —
Local Government Payments — 1,160,005 — 36,700 — —
Charges for Services — 3,307,667 — 10,174,224 4,500 —
Transient Room Tax — — — — — —
Transfers In — 9,079,130 — 696,826 — —
Interfund Charges & Grants — 747,000 — 180,656 — —
Bond Proceeds — — — — — —
Licenses and Permits — 8,800 — — — —
Fines and Fees — 100 — 5,000 — —
Interest Revenue 374,451 262,007 13,922 36,000 1,600 3,400
Sales of Equipment — — — — — —
Other Non-Operational Revenue — 414,389 — — — —
Total Revenues $ 1,064,451 $ 68,649,544 $ 13,922 $ 11,157,666 $ 6,100 $ 3,400
Total Resources $ 17,760,324 $ 80,067,060 $ 632,682 $ 12,475,587 $ 69,978 $ 139,425
REQUIREMENTS
Salaries $ — $ 30,258,690 $ — $ 5,593,039 $ — $ —
Benefits — 19,658,167 — 3,233,627 — —
Total Personnel Services $ — $ 49,916,857 $ — $ 8,826,666 $ — $ —
Materials & Services $ 3,948 $ 20,793,077 $ 6,869 $ 2,050,258 $ 69,978 $ 139,425
Debt Principal $ — $ — $ — $ — $ — $ —
Debt Interest — — — — — —
Total Debt Service $ — $ — $ — $ — $ — $ —
Capital Outlay $ — $ 336,500 $ — $ — $ — $ —
Transfers Out 1,930,573 1,282,674 — 230,296 — —
Total Capital & Transfers $ 1,930,573 $ 1,619,174 $ — $ 230,296 $ — $ —
Contingency $ — $ 7,737,952 $ — $ 1,368,367 $ — $ —
Reserve for Future Expenditures 15,825,803 — 625,813 — — —
Total Requirements $ 17,760,324 $ 80,067,060 $ 632,682 $ 12,475,587 $ 69,978 $ 139,425
FY 2023 Budget As Revised $ 13,908,947 $ 77,516,952 $ 1,050,988 $ 13,932,023 $ 123,693 $ 134,913
Inc (Dec) from FY 2023 $ 3,851,377 $ 2,550,108 $ (418,306) $ (1,456,436) $ (53,715) $ 4,512
Summary of Resources and Requirements
78
Special Revenue Funds
Community
Development
Reserve
(300)
CDD
Building
Program
Reserve
(301)
CDD
Electrical
Program
Reserve
(302)
CDD Facilities
Reserve (303)
GIS
Dedicated
(305)
Road
(325)
RESOURCES
Beginning Net Working Capital $ 2,743,525 $ 6,532,337 $ 821,646 $ 175,000 $ 443,226 $ 5,521,251
Property Tax - Current Year — — — — — —
Property Tax - Prior Year — — — — — —
Federal Government Payments — — — — — 2,979,703
State Government Payments — — — — 7,650 20,648,483
Local Government Payments — — — — — 763,171
Charges for Services — — — — 175,000 70,560
Transient Room Tax — — — — — —
Transfers In — 122,752 — — — —
Interfund Charges & Grants — — — — 8,000 1,450,015
Bond Proceeds — — — — — —
Licenses and Permits — — — — — —
Fines and Fees — — — — — 7,000
Interest Revenue 68,000 166,000 18,375 4,300 11,000 139,031
Sales of Equipment — — — — — 614,500
Other Non-Operational Revenue — — — — — 1,248
Total Revenues $ 68,000 $ 288,752 $ 18,375 $ 4,300 $ 201,650 $ 26,673,711
Total Resources $ 2,811,525 $ 6,821,089 $ 840,021 $ 179,300 $ 644,876 $ 32,194,962
REQUIREMENTS
Salaries $ — $ — $ — $ — $ 180,492 $ 5,318,003
Benefits — — — — 104,308 3,088,465
Total Personnel Services $ — $ — $ — $ — $ 284,800 $ 8,406,468
Materials & Services $ — $ — $ — $ — $ 80,308 $ 8,600,033
Debt Principal $ — $ — $ — $ — $ — $ —
Debt Interest — — — — — —
Total Debt Service $ — $ — $ — $ — $ — $ —
Capital Outlay $ — $ — $ — $ — $ — $ 118,260
Transfers Out 510,105 — 86,721 150,000 — 12,700,000
Total Capital & Transfers $ 510,105 $ — $ 86,721 $ 150,000 $ — $ 12,818,260
Contingency $ — $ — $ — $ — $ 279,768 $ 2,370,201
Reserve for Future Expenditures 2,301,420 6,821,089 753,300 29,300 — —
Total Requirements $ 2,811,525 $ 6,821,089 $ 840,021 $ 179,300 $ 644,876 $ 32,194,962
FY 2023 Budget As Revised $ 2,718,205 $ 6,264,077 $ 936,612 $ 200,000 $ 946,335 $ 30,782,030
Inc (Dec) from FY 2023 $ 93,320 $ 557,012 $ (96,591) $ (20,700) $ (301,459) $ 1,412,932
Summary of Resources and Requirements
79
Special Revenue Funds
Natural
Resource
Protection
(326)
Federal
Forest
Title III
(327)
Surveyor
(328)
Public Land
Corner
Preservation
(329)
Road Building
& Equipment
(330)
Trans SDC
Improvement
Fee
(336)
RESOURCES
Beginning Net Working Capital $ 1,408,307 $ 80,966 $ 291,912 $ 1,292,479 $ 5,972,443 $ 1,484,022
Property Tax - Current Year — — — — — —
Property Tax - Prior Year — — — — — —
Federal Government Payments 1,031,026 90,000 — — — —
State Government Payments — — — — — —
Local Government Payments — — — — — —
Charges for Services — — 43,814 291,535 — —
Transient Room Tax — — — — — —
Transfers In 65,000 — — — 2,700,000 —
Interfund Charges & Grants 105,000 — — — — —
Bond Proceeds — — — — — —
Licenses and Permits — — 135,009 — — 1,500,000
Fines and Fees — — — — — —
Interest Revenue 35,208 2,020 7,300 32,310 149,311 38,600
Sales of Equipment — — — — — —
Other Non-Operational Revenue — — — — — 4,000
Total Revenues $ 1,236,234 $ 92,020 $ 186,123 $ 323,845 $ 2,849,311 $ 1,542,600
Total Resources $ 2,644,541 $ 172,986 $ 478,035 $ 1,616,324 $ 8,821,754 $ 3,026,622
REQUIREMENTS
Salaries $ 213,249 $ — $ — $ — $ — $ —
Benefits 100,006 — — — — —
Total Personnel Services $ 313,255 $ — $ — $ — $ — $ —
Materials & Services $ 878,002 $ 120,000 $ 291,774 $ 509,074 $ 1,304,040 $ —
Debt Principal $ — $ — $ — $ — $ — $ —
Debt Interest — — — — — —
Total Debt Service $ — $ — $ — $ — $ — $ —
Capital Outlay $ — $ — $ — $ — $ 3,985,742 $ —
Transfers Out 7,960 — — — — 2,500,000
Total Capital & Transfers $ 7,960 $ — $ — $ — $ 3,985,742 $ 2,500,000
Contingency $ 1,445,324 $ 52,986 $ 186,261 $ 1,107,250 $ 3,531,972 $ 526,622
Reserve for Future Expenditures — — — — — —
Total Requirements $ 2,644,541 $ 172,986 $ 478,035 $ 1,616,324 $ 8,821,754 $ 3,026,622
FY 2023 Budget As Revised $ 2,406,098 $ 184,822 $ 538,747 $ 1,671,161 $ 7,994,552 $ 5,845,359
Inc (Dec) from FY 2023 $ 238,443 $ (11,836) $ (60,712) $ (54,837) $ 827,202 $ (2,818,737)
Summary of Resources and Requirements
80
Special Revenue Funds Capital Project Funds Debt Service Funds
Dog
Control
(350)
Adult Parole
& Probation
(355)
Campus
Improvement
(463)
Transportation
CIP
(465)
FF & C, 2023
Courthouse
Expansion
(530)
FF & C,
2003/2012 /2021
(535)
RESOURCES
Beginning Net Working Capital $ 45,044 $ 3,000,000 $ 2,948,125 $ 19,012,380 $ — $ 177,449
Property Tax - Current Year — — — — — —
Property Tax - Prior Year — — — — — —
Federal Government Payments — — — — — —
State Government Payments — 5,359,376 — 1,704,116 — —
Local Government Payments — — — — — —
Charges for Services — 500 — — — —
Transient Room Tax — — — — — —
Transfers In 147,000 536,369 497,000 12,500,000 1,900,500 343,655
Interfund Charges & Grants — 100,000 50,000 — — —
Bond Proceeds — — 40,000,000 — — —
Licenses and Permits 219,825 — — — — —
Fines and Fees — 500 — — — —
Interest Revenue 1,100 75,230 673,703 475,310 — 5,500
Sales of Equipment — — — — — —
Other Non-Operational Revenue 5,000 — — — — 711,238
Total Revenues $ 372,925 $ 6,071,975 $ 41,220,703 $ 14,679,426 $ 1,900,500 $ 1,060,393
Total Resources $ 417,969 $ 9,071,975 $ 44,168,828 $ 33,691,806 $ 1,900,500 $ 1,237,842
REQUIREMENTS
Salaries $ 35,846 $ 3,666,897 $ — $ — $ — $ —
Benefits 27,708 2,240,614 — — — —
Total Personnel Services $ 63,554 $ 5,907,511 $ — $ — $ — $ —
Materials & Services $ 323,757 $ 1,618,521 $ 4,291,828 $ 132,770 $ 500 $ 500
Debt Principal $ — $ — $ — $ — $ — $ 1,024,940
Debt Interest — — — — 1,900,000 147,420
Total Debt Service $ — $ — $ — $ — $ 1,900,000 $ 1,172,360
Capital Outlay $ — $ — $ 9,425,000 $ 23,640,057 $ — $ —
Transfers Out — 75,419 — — — —
Total Capital & Transfers $ — $ 75,419 $ 9,425,000 $ 23,640,057 $ — $ —
Contingency $ 30,658 $ 608,116 $ — $ 9,918,979 $ — $ —
Reserve for Future Expenditures — 862,408 30,452,000 — — 64,982
Total Requirements $ 417,969 $ 9,071,975 $ 44,168,828 $ 33,691,806 $ 1,900,500 $ 1,237,842
FY 2023 Budget As Revised $ 434,003 $ 9,770,387 $ 18,958,260 $ 40,721,650 $ — $ 1,682,107
Inc (Dec) from FY 2023 $ (16,034) $ (698,412) $ 25,210,568 $ (7,029,844) $ 1,900,500 $ (444,265)
Summary of Resources and Requirements
81
Debt Service Funds Enterprise Funds
FF & C,
2005/2015
(536)
FF & C, 2008
OSP/9-1-1
Building
(538)
FF & C,
2009A
Jamison
Property
(539)
Jail
Project
Debt Service
(556)
PERS Series
2002/2004
Debt Service
(575)
Solid
Waste
(610)
Landfill
Closure
(611)
RESOURCES
Beginning Net Working Capital $ — $ 256,600 $ — $ — $ 29,800 $ 2,416,385 6,789,249
Property Tax - Current Year — — — — — — —
Property Tax - Prior Year — — — — — — —
Federal Government Payments — — — — — — —
State Government Payments — — — — — — —
Local Government Payments — 177,130 — — — — —
Charges for Services — — — — 1,647,230 15,678,000 —
Transient Room Tax — — — — — — —
Transfers In — — 223,000 546,400 — — 750,000
Interfund Charges & Grants — — — — — — —
Bond Proceeds — — — — — — —
Licenses and Permits — — — — — — —
Fines and Fees — — — — — — —
Interest Revenue — 8,000 — — 5,100 60,410 169,731
Sales of Equipment — — — — — 17,000 —
Other Non-Operational Revenue — 581,232 — — — 1 —
Total Revenues $ — $ 766,362 $ 223,000 $ 546,400 $ 1,652,330 $ 15,755,411 919,731
Total Resources $ — $ 1,022,962 $ 223,000 $ 546,400 $ 1,682,130 $ 18,171,796 7,708,980
REQUIREMENTS
Salaries $ — $ — $ — $ — $ — $ 2,529,500 —
Benefits — — — — — 1,579,483 —
Total Personnel Services $ — $ — $ — $ — $ — $ 4,108,983 —
Materials & Services $ — $ 1,000 $ — $ 1,000 $ — $ 7,483,911 549,400
Debt Principal $ — $ 540,000 $ 175,000 $ 295,000 $ 1,170,000 $ 1,318,190 —
Debt Interest — 148,500 48,000 250,400 373,400 984,150 —
Total Debt Service $ — $ 688,500 $ 223,000 $ 545,400 $ 1,543,400 $ 2,302,340 —
Capital Outlay $ — $ — $ — $ — $ — $ 260,000 —
Transfers Out — — — — — 2,613,962 —
Total Capital & Transfers $ — $ — $ — $ — $ — $ 2,873,962 —
Contingency $ — $ — $ — $ — $ — $ 1,402,600 7,159,580
Reserve for Future Expenditures — 333,462 — — 138,730 — —
Total Requirements $ — $ 1,022,962 $ 223,000 $ 546,400 $ 1,682,130 $ 18,171,796 7,708,980
FY 2023 Budget As Revised $ 235,700 $ 952,801 $ 222,250 $ 546,400 $ 1,606,924 $ 17,610,697 6,725,706
Inc (Dec) from FY 2023 $ (235,700) $ 70,161 $ 750 $ — $ 75,206 $ 561,099 983,274
Summary of Resources and Requirements
82
Enterprise Funds
Landfill
Postclosure
(612)
Solid Waste
Capital
Projects
(613)
Solid Waste
Equipment
Reserve
(614)
Fair & Expo
Center
(615)
Deschutes
County
Fair
(616)
Fair & Expo
Center Capital
Reserve
(617)
RESOURCES
Beginning Net Working Capital $ 1,530,053 $ 18,919,699 $ 866,291 $ 754,000 $ 539,152 $ 2,592,838
Property Tax - Current Year — — — — — —
Property Tax - Prior Year — — — — — —
Federal Government Payments — — — — — —
State Government Payments — — — — 53,167 —
Local Government Payments — — — — — —
Charges for Services — — — 2,044,000 1,800,200 —
Transient Room Tax — — — — — —
Transfers In 350,000 750,000 750,000 1,039,023 75,000 824,187
Interfund Charges & Grants — — — — — —
Bond Proceeds — — — — — —
Licenses and Permits — — — — — —
Fines and Fees — — — — — —
Interest Revenue 38,251 472,992 21,657 22,000 13,500 64,800
Sales of Equipment — — — — 2,500 —
Other Non-Operational Revenue — — — 277,500 454,750 —
Total Revenues $ 388,251 $ 1,222,992 $ 771,657 $ 3,382,523 $ 2,399,117 $ 888,987
Total Resources $ 1,918,304 $ 20,142,691 $ 1,637,948 $ 4,136,523 $ 2,938,269 $ 3,481,825
REQUIREMENTS
Salaries $ — $ — $ — $ 1,197,886 $ 170,886 $ —
Benefits — — — 699,065 105,645 —
Total Personnel Services $ — $ — $ — $ 1,896,951 $ 276,531 $ —
Materials & Services $ 1,000 $ 851,795 $ 21,597 $ 1,737,186 $ 2,306,325 $ 343,555
Debt Principal $ — $ — $ — $ 93,280 $ — $ —
Debt Interest — — — 6,910 — —
Total Debt Service $ — $ — $ — $ 100,190 $ — $ —
Capital Outlay $ — $ 16,815,000 $ 535,000 $ — $ — $ 746,445
Transfers Out — — — 163,342 109,503 —
Total Capital & Transfers $ — $ 16,815,000 $ 535,000 $ 163,342 $ 109,503 $ 746,445
Contingency $ — $ 2,475,896 $ 1,081,351 $ 238,854 $ 245,910 $ —
Reserve for Future Expenditures 1,917,304 — — — — 2,391,825
Total Requirements $ 1,918,304 $ 20,142,691 $ 1,637,948 $ 4,136,523 $ 2,938,269 $ 3,481,825
FY 2023 Budget As Revised $ 1,515,814 $ 32,711,770 $ 1,345,777 $ 3,841,228 $ 2,429,095 $ 2,457,183
Inc (Dec) from FY 2023 $ 402,490 $ (12,569,079) $ 292,171 $ 295,295 $ 509,174 $ 1,024,642
Summary of Resources and Requirements
83
Enterprise Funds Internal Service Funds
RV
Park
(618)
RV Park
Reserve
(619)
Property &
Facilities
(620)
Administrative
Services
(625)
Board of
County
Commissioners
(628)
Finance
(630)
RESOURCES
Beginning Net Working Capital $ 93,115 $ 1,372,453 $ 404,297 $ 207,520 $ 57,812 $ 17,837
Property Tax - Current Year — — — — — —
Property Tax - Prior Year — — — — — —
Federal Government Payments — — — — — —
State Government Payments — — — — — —
Local Government Payments — — — — — —
Charges for Services 16,000 — 605,149 — — 70,446
Transient Room Tax — — — — — —
Transfers In 180,000 51,564 — 226,579 396,000 81,162
Interfund Charges & Grants — — 4,628,330 1,804,435 415,281 2,592,672
Bond Proceeds — — — — — —
Licenses and Permits — — — — — —
Fines and Fees — — — — — —
Interest Revenue 2,300 34,300 14,150 7,700 4,420 450
Sales of Equipment — — — — — —
Other Non-Operational Revenue 512,500 — — — — —
Total Revenues $ 710,800 $ 85,864 $ 5,247,629 $ 2,038,714 $ 815,701 $ 2,744,730
Total Resources $ 803,915 $ 1,458,317 $ 5,651,926 $ 2,246,234 $ 873,513 $ 2,762,567
REQUIREMENTS
Salaries $ 66,156 $ — $ 2,089,381 $ 1,262,535 $ 394,373 $ 1,172,346
Benefits 25,172 — 1,343,986 622,171 158,174 651,353
Total Personnel Services $ 91,328 $ — $ 3,433,367 $ 1,884,706 $ 552,547 $ 1,823,699
Materials & Services $ 303,173 $ 100,000 $ 1,931,322 $ 299,558 $ 292,640 $ 792,931
Debt Principal $ 212,890 $ — $ — $ — $ — $ —
Debt Interest 9,740 — — — — —
Total Debt Service $ 222,630 $ — $ — $ — $ — $ —
Capital Outlay $ — $ 74,000 $ 15,000 $ — $ — $ 65,000
Transfers Out 51,564 — 100,095 — 3,565 —
Total Capital & Transfers $ 51,564 $ 74,000 $ 115,095 $ — $ 3,565 $ 65,000
Contingency $ 135,220 $ — $ 172,142 $ 61,970 $ 24,761 $ 80,937
Reserve for Future Expenditures — 1,284,317 — — — —
Total Requirements $ 803,915 $ 1,458,317 $ 5,651,926 $ 2,246,234 $ 873,513 $ 2,762,567
FY 2023 Budget As Revised $ 938,667 $ 1,440,766 $ 5,041,208 $ 2,234,791 $ 809,919 $ 2,322,382
Inc (Dec) from FY 2023 $ (134,752) $ 17,551 $ 610,718 $ 11,443 $ 63,594 $ 440,185
Summary of Resources and Requirements
84
Internal Service Funds
Finance
Reserve
(631)
Legal
(640)
Human
Resources
(650)
Information
Technology
(660)
IT
Reserve
(661)
Risk
Management
(670)
RESOURCES
Beginning Net Working Capital $ 48,000 $ 174,000 $ 187,150 $ 385,017 $ 963,500 $ 8,000,000
Property Tax - Current Year — — — — — —
Property Tax - Prior Year — — — — — —
Federal Government Payments — — — — — —
State Government Payments — — — — — —
Local Government Payments — — — — — —
Charges for Services — — 25 400 — 32,200
Transient Room Tax — — — — — —
Transfers In — — — — — —
Interfund Charges & Grants 47,293 1,645,883 1,956,635 3,675,113 180,000 3,132,144
Bond Proceeds — — — — — —
Licenses and Permits — — — — — —
Fines and Fees — — — — — —
Interest Revenue 1,997 6,500 6,550 9,600 17,200 200,000
Sales of Equipment — — — — — —
Other Non-Operational Revenue — — — — — —
Total Revenues $ 49,290 $ 1,652,383 $ 1,963,210 $ 3,685,113 $ 197,200 $ 3,364,344
Total Resources $ 97,290 $ 1,826,383 $ 2,150,360 $ 4,070,130 $ 1,160,700 $ 11,364,344
REQUIREMENTS
Salaries $ — $ 1,054,702 $ 1,061,544 $ 2,042,920 $ — $ 287,379
Benefits — 485,313 572,322 1,023,475 — 165,084
Total Personnel Services $ — $ 1,540,015 $ 1,633,866 $ 3,066,395 $ — $ 452,463
Materials & Services $ — $ 233,063 $ 452,241 $ 872,639 $ 353,600 $ 4,291,984
Debt Principal $ — $ — $ — $ — $ — $ —
Debt Interest — — — — — —
Total Debt Service $ — $ — $ — $ — $ — $ —
Capital Outlay $ — $ — $ — $ — $ 248,000 $ —
Transfers Out 97,290 — — 6,470 — 3,500
Total Capital & Transfers $ 97,290 $ — $ — $ 6,470 $ 248,000 $ 3,500
Contingency $ — $ 53,305 $ 64,253 $ 124,626 $ — $ 6,616,397
Reserve for Future Expenditures — — — — 559,100 —
Total Requirements $ 97,290 $ 1,826,383 $ 2,150,360 $ 4,070,130 $ 1,160,700 $ 11,364,344
FY 2023 Budget As Revised $ 437,594 $ 1,668,645 $ 1,940,675 $ 3,826,717 $ 892,810 $ 10,998,657
Inc (Dec) from FY 2023 $ (340,304) $ 157,738 $ 209,685 $ 243,413 $ 267,890 $ 365,687
Summary of Resources and Requirements
85
Internal Service Funds
Health
Benefit
Trust
(675)
Vehicle
Maintenance &
Replacement
(680)
RESOURCES
Beginning Net Working Capital $ 5,742,743 $ 2,199,551
Property Tax - Current Year — —
Property Tax - Prior Year — —
Federal Government Payments — —
State Government Payments — —
Local Government Payments — —
Charges for Services 4,640,913 —
Transient Room Tax — —
Transfers In — 759,582
Interfund Charges & Grants 25,893,132 —
Bond Proceeds — —
Licenses and Permits — —
Fines and Fees — —
Interest Revenue 120,000 54,990
Sales of Equipment — 35,000
Other Non-Operational Revenue — —
Total Revenues $ 30,654,045 $ 849,572
Total Resources $ 36,396,788 $ 3,049,123
REQUIREMENTS
Salaries $ — $ —
Benefits — —
Total Personnel Services $ — $ —
Materials & Services $ 32,587,213 $ 232,000
Debt Principal $ — $ —
Debt Interest — —
Total Debt Service $ — $ —
Capital Outlay $ — $ 900,000
Transfers Out — —
Total Capital & Transfers $ — $ 900,000
Contingency $ 3,809,575 $ 1,917,123
Reserve for Future Expenditures — —
Total Requirements $ 36,396,788 $ 3,049,123
FY 2023 Budget As Revised $ 35,584,356 $ 2,474,879
Inc (Dec) from FY 2023 $ 812,432 $ 574,244
Summary of Resources and Requirements
86
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, special payments, transfers and operating contingency. Reserves for
future expenditures and the unappropriated ending fund balance (UEFB) are never appropriated.
001 General Fund
001-02 Assessor $ 6,189,597 $ — $ 34,060 $ — $ 6,223,657 $ — $ 6,223,657
001-05 Clerk/Elections 2,351,515 — — — 2,351,515 — 2,351,515
001-06
Board of Property Tax
Appeals 97,522 — — — 97,522 — 97,522
001-11 District Attorney 11,630,172 — 63,759 — 11,693,931 — 11,693,931
001-12 Medical Examiner 374,224 — — — 374,224 — 374,224
001-18 Finance/Tax 940,770 — — — 940,770 — 940,770
001-23 Veterans' Services 840,104 — 3,232 — 843,336 — 843,336
001-25
Property Management
Admin 539,558 — 3,448 — 543,006 — 543,006
001-45 Non-Departmental 1,653,416 — 20,888,950 12,342,000 34,884,366 — 34,884,366
10 A & T Reserve — — — — — 1,832,742 1,832,742
20 Code Abatement 121,875 — — — 121,875 — 121,875
30
Community Justice -
Juvenile 8,481,279 — 120,617 710,902 9,312,798 — 9,312,798
40 Court Technology Reserve — — 197,000 — 197,000 — 197,000
50 Economic Development 332,494 — — — 332,494 — 332,494
60 General Capital Reserve — — 600,000 — 600,000 15,605,519 16,205,519
70 General County Projects 3,290,228 — — 208,465 3,498,693 — 3,498,693
90
Project Development &
Debt Reserve 2,885,790 — 578,217 — 3,464,007 — 3,464,007
680
Vehicle Maint &
Replacement 1,132,000 — — 1,917,123 3,049,123 — 3,049,123
Total General Fund $ 40,860,544 $ — $ 22,489,283 $ 15,178,490 $ 78,528,317 $ 17,438,261 $ 95,966,578
120 Law Library 229,758 — — 33,401 263,159 — 263,159
130
Park Acquisition &
Development 412,500 — 190,000 568,270 1,170,770 — 1,170,770
132 Park Development Fees 87,581 — — — 87,581 — 87,581
135 PERS Reserve 100,900 — — — 100,900 4,693,996 4,794,896
140 Foreclosed Land Sales 140,712 — — 161,051 301,763 — 301,763
145 County School 679,000 — — — 679,000 — 679,000
150 Special Transportation 12,175,767 — — — 12,175,767 — 12,175,767
151
Statewide Transportation
Improvement — — 6,038,916 — 6,038,916 — 6,038,916
155 Taylor Grazing 8,060 — 30,000 — 38,060 — 38,060
160 Transient Room Tax - 7% 6,860,911 — 7,034,856 — 13,895,767 1,999,500 15,895,267
165 Video Lottery 1,133,751 — 100,000 1,014,424 2,248,175 — 2,248,175
170 Transient Room Tax-1% 41,312 — 1,540,398 — 1,581,710 — 1,581,710
200 American Rescue Plan Act 12,326,272 — 5,022,145 — 17,348,417 — 17,348,417
205
Coordinated Houseless
Response Office 580,889 — — — 580,889 228,211 809,100
212
Victims' Assistance
Program 1,405,484 — — 112,967 1,518,451 — 1,518,451
218 County Clerk Records 133,039 — — 292,486 425,525 — 425,525
Fund Fund Description
Program or
Org Unit
Debt
Service
Transfers
Out
Contingency
Appropriation
Total
Reserves
for Future
Expenditure
s
Total
Requirements
Summary of Appropriations and Reserves for Future Expenditures
87
220 Justice Court 822,370 — — 67,858 890,228 — 890,228
240 Court Facilities 65,500 — — — 65,500 — 65,500
255 Sheriff's Office 65,592,097 — 273,200 — 65,865,297 — 65,865,297
256
Communications System
Reserve — — — — — 382,800 382,800
274 Health Services 71,057,251 — 3,213,247 7,737,952 82,008,450 16,451,616 98,460,066
295 Community Development 10,876,924 — 977,122 1,368,367 13,222,413 9,905,109 23,127,522
296
CDD-Groundwater
Partnership 69,978 — — — 69,978 — 69,978
297 Newberry Neighborhood 139,425 — — — 139,425 — 139,425
305 GIS Dedicated 365,108 — — 279,768 644,876 — 644,876
325 Road 22,414,543 — 12,700,000 5,902,173 41,016,716 — 41,016,716
326
Natural Resource
Protection 1,191,257 — 7,960 1,445,324 2,644,541 — 2,644,541
327 Federal Forest Title III 120,000 — — 52,986 172,986 — 172,986
328 Surveyor 291,774 — — 186,261 478,035 — 478,035
329
Public Land Corner
Preservation 509,074 — — 1,107,250 1,616,324 — 1,616,324
336
Countywide Trans SDC
Imprv Fee — — 2,500,000 526,622 3,026,622 — 3,026,622
350 Dog Control 387,311 — — 30,658 417,969 — 417,969
355 Adult Parole & Probation 7,526,032 — 75,419 608,116 8,209,567 862,408 9,071,975
463 Campus Improvement 13,716,828 — — — 13,716,828 30,452,000 44,168,828
465 Road CIP 23,772,827 — — 9,918,979 33,691,806 — 33,691,806
500
Full Faith & Credit Debt
Service 3,000 6,307,222 — — 6,310,222 537,174 6,847,396
610 Solid Waste 30,626,686 2,302,340 2,613,962 12,119,427 47,662,415 1,917,304 49,579,719
615 Fair and Expo Center 7,306,993 100,190 272,845 484,764 8,164,792 2,391,825 10,556,617
618 RV Park 394,501 222,630 51,564 135,220 803,915 — 803,915
619 RV Park Reserve 174,000 — — — 174,000 1,284,317 1,458,317
620 Property & Facilities 5,379,689 — 100,095 172,142 5,651,926 — 5,651,926
625 Administrative Services 2,184,264 — — 61,970 2,246,234 — 2,246,234
628 Board of County
Commissioners 845,187 — 3,565 24,761 873,513 — 873,513
630 Finance 2,681,630 — — 80,937 2,762,567 — 2,762,567
631 Finance Reserve — — 97,290 — 97,290 — 97,290
640 Legal 1,773,078 — — 53,305 1,826,383 — 1,826,383
650 Human Resources 2,086,107 — — 64,253 2,150,360 — 2,150,360
660 Information Technology 3,939,034 — 6,470 124,626 4,070,130 — 4,070,130
661 IT Reserve Fund 601,600 — — — 601,600 559,100 1,160,700
670 Risk Management 4,744,447 — 3,500 6,616,397 11,364,344 — 11,364,344
675 Health Benefits 32,587,213 — — 3,809,575 36,396,788 — 36,396,788
Total Appropriations $ 391,422,208 $ 8,932,382 $ 65,341,837 $ 70,340,780 $ 536,037,207 $ 89,103,621 $ 625,140,828
Fund Fund Description
Program or
Org Unit
Debt
Service
Transfers
Out
Contingency
Appropriation
Total
Reserves
for Future
Expenditure
s
Total
Requirements
Summary of Appropriations and Reserves for Future Expenditures
88
Public Safety Departments
COMMUNITY JUSTICE
Community Justice – Juvenile (Fund 030) .....................................................................................................91
Adult Parole & Probation (Fund 355) ..............................................................................................................96
DISTRICT ATTORNEY’S OFFICE
District Attorney’s Office (Fund 001-11) ..........................................................................................................97
Victims’ Assistance (Fund 212) ........................................................................................................................102
Medical Examiner (Fund 001-12) ....................................................................................................................103
JUSTICE COURT
Justice Court (Fund 220) ...................................................................................................................................105
SHERIFF’S OFFICE
Sheriff’s Office (Fund 255) ................................................................................................................................107
Countywide Law Enforcement District (Fund 701) ........................................................................................114
Rural Law Enforcement District (Fund 702) ...................................................................................................114
Court Facilities (Fund 240) ................................................................................................................................115
Communications System Reserve (Fund 256) ..............................................................................................115
89
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90
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 $ 9,312,798 Total Budget $ 9,071,975
Adult Division: 541-385-3246 Budget Change 7.80 %Budget Change (7.15) %
juvsvcs@deschutes.org Total Staff 49.00 FTE Total Staff 39.75 FTE
parole@deschutes.org Staff Change — Staff Change —
Juvenile Community Justice
Resources
Beginning
Working
Capital
16%
State
Government
Payments 8%
Transfers In
73%Other
Categories
3%
Juvenile Community Justice
Requirements
Personnel
Services 74%
Materials and
Services 17%
Contingency 8%
Other Categories
1%
Adult Parole & Probation
Resources
Beginning
Working
Capital
33%
State
Government
Payments
58%
Transfers In
6%
Other
Categories
3%
Adult Parole & Probation
Requirements
Personnel
Services
66%
Materials and
Services
17%
Transfers Out
1%
Contingency
7%
Reserve
9%
COMMUNITY JUSTICE
91
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,
support and fiscal management unit.
Juvenile Detention is a secure juvenile correctional facility for youth awaiting adjudication and disposition.
Juvenile Field Services provides probation and informal supervision, community service crew and community
based volunteer service, cognitive behavioral programming and electronic monitoring, new offense intake and
assessment, juvenile behavioral health, and juvenile court services.
Adult Parole & Probation includes supervision and services for persons on felony and specified misdemeanor
probation, parole and post-prison supervision, and transitional leave from prison. Services include community
service crew and community based volunteer services, cognitive behavioral programming and electronic
monitoring of supervised persons.
COMMUNITY JUSTICE: SUCCESSES & CHALLENGES
Significant Accomplishments
In FY 2023 the department continued to adapt to altered conditions from the third year of the COVID-19 pandemic
and engage with partners, staff, clients and community members to innovate services and strive for equitable
supervision outcomes. Accomplishments included:
• Maintained public safety, victim’s reparation, risk reduction and client behavior change in the face of a
dynamic economic, public health and public safety outlook. 70% of young people paid their entire restitution
obligation to victims, 78% of young people completed their community service obligations (up from 69% the
prior year due to restrictions on community service crew activity), and 79% of young people reduced their risk
to re-offend by the time they completed their supervision. Approximately 87% of adults on supervision
received a comprehensive risk and needs assessment within 60 days of admission, a cornerstone for building
supervision plans that balance immediate public safety needs with our obligation to promote long-term
behavior change. Community Justice maintained a 16% reduction in prison usage without negative impact on
recidivism, and in some cases, decreasing recidivism.
• Engaged with community members and staff to understand and eliminate disparities in public safety outcomes
experienced by Black, Latinx and Indigenous people in Deschutes County. Juvenile division staff continue to
partner with local agencies and school districts to implement restorative justice principles to create welcoming
and inclusive environments, as well as respond to negative behavior within organizations that work with
young people, including our own. The adult division is engaged with a community workgroup to create
culturally responsive services and supervision, and we continue to refine a pilot project with a local nonprofit
to provide culturally-specific support programming for men. We have also started a gender responsive
program and protocol assessment through a technical assistance grant from the National Institute of
Corrections.
• Engaged with clients and other public safety partners to innovate and maintain productive and efficient staff
and client activity. The adult division will have completed its long awaited main Bend building renovation and
expansion, allowing all staff to be housed under the same roof for the first time in more than a decade, and
providing community partners with a space in which to serve mutual clients. Juvenile division staff created a
workgroup to investigate ways to support and provide quality substance use disorder treatment as local
resources are insufficient for current demand of young people on supervision. For the third year staff provided
92
virtual-only, cognitive behavioral groups. We have prioritized in-person client activity where possible but
continue to conduct client skill building sessions over the phone or video conference platforms when
appropriate. This experience confirms that phone or video conference interaction supports equitable treatment
and outcomes by removing barriers to interaction and engagement such as taking time off work, finding child
care, or other difficulties in making in-person office visits. We will continue to innovate and use virtual
platforms into the future.
• Department leadership continued to seek new and relevant opportunities for staff to engage with strategic
planning and operations, responding to organizational culture changes that reflect today’s labor market.
These are crucial areas not just to advance department priorities in a sustainable and widespread manner,
but for staff retention, engagement and wellness. The adult division ended its first full year with new “Core
Correctional Practices” staff instructor positions to advance staff ability to fulfill the “coach” role that Parole &
Probation Officers can play in clients’ lives. The juvenile division continued team-level focus on goal creation
that aligns with a 10-year strategic plan and monthly restorative practice circles for staff to engage with one
another about division priorities. Juvenile continues internal leadership opportunities for line staff to implement
restorative practice innovations and address racial and ethnic disparities that we continue to see in key
operational areas.
Fiscal Issues
• The juvenile division enters FY 2024 in a stable financial position, requesting a 4.1% increase in General
Fund transfer since FY 2023, well below actual expenditure increases of approximately 7%. These increases
are supported through strong FY 2023 ending balance primarily due to lengthy staff vacancies in the detention
facility. Since a significant staff downsizing between FY 2010 and FY 2014, FTE has remained relatively
steady. Formerly shared FTE with Adult Parole & Probation has been returned fully to Juvenile due to staffing
priorities but do not represent new positions or staff.
• As anticipated last year, the adult division expects substantial reduction in state revenues overall starting in
the FY 2023-25 biennium, based on a declining population of adults sentenced to either felony probation or
prison over the past two years. From FY 2019 through FY 2021, the division increased its proportion of state
revenue that we share with the Sheriff’s Office for felony supervision and local control (ability for county jail to
house people sentenced to one year or less in prison). We have kept the bulk of our larger allocation in
contingency, in anticipation of shrinking future state revenue overall. The FY 2024 budget represents a 7%
decrease in revenue and expenses from FY 2023. Current projections indicate that the contingency may need
to be fully utilized for operational expenses starting in FY 2025, at which time new revenue or reduced
services may become necessary to maintain required service and staffing levels. To plan for this, we will
suppress expenses (including holding open 3-4 FTE) and seek additional revenue. State of Oregon
projections indicate that the supervised population will increase by the FY 2025-27 biennium, at which time
revenues are expected to stabilize.
• State Department of Corrections revenue (including revenue reserved for future expenditure) does not include
funding to supervise adults with most misdemeanor convictions. The County has prioritized and supported
this work in the past through a General Fund allocation. The FY 2024 budget maintains its FY 2023 General
Fund transfer request, as we continue to provide a steady level of services and supervision for eligible
domestic violence and sexual offense cases, as well as electronic monitoring of pretrial defendants.
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Operational Challenges
• For different reasons, both the juvenile and adult divisions have experienced a 5% and 14% personnel
vacancy rate respectively in FY 2023. In the juvenile division, this has been driven by recruitment and
retention challenges specifically in the detention facility. In-person shift work appears to have become less
attractive to the entry or mid-level job seekers who have historically comprised the detention staffing roster.
We will remain vigilant and continue to pursue healthy recruitment, onboarding, training and retention
strategies with support from Human Resources. For the adult division, we have intentionally held several FTE
vacant, both as a response to declining supervised population, and expense reduction strategy to carry us
through the next biennium.
• Architectural design and construction contracts are in motion to remodel the first floor of the juvenile division’s
main Bend facility to better allow for meeting and administrative space for detention staff, and larger training
area for all staff and community members.
• Volatility in the public safety system and client population during the COVID-19 pandemic will likely continue
in FY 2024, particularly impacting the adult division which has seen a 35% decrease in supervised population
since 2018, yet anticipates increasing numbers starting over the next year, into FY 2025 and FY 2026.
Additionally, Oregon voters and lawmakers continue to grapple with what footprint is right for the public safety
system’s involvement with juveniles and adults possessing or using drugs, or struggling with addiction.
Understanding and incorporating these changes is a key priority, including supporting staff in new and
changed roles, understanding and adjusting to new referral or sentencing patterns, and keeping steadfast
attention on best practices with the populations we continue to work with.
• Addressing affordable housing for community justice clients who are both particularly vulnerable and can pose
a public safety risk to others, and who are disproportionately lower income with criminal records is a
continuing challenge. We will be working with the numerous collaborative efforts now underway in the region
to address homelessness and affordable housing needs to ensure that the needs of individuals involved with
juvenile and adult supervision remain part of the conversation and solutions. This work will require more
collaborative and revenue seeking efforts, as funding decreases to provide short or long term options
internally.
94
Organizational Chart
Budget Summary – Juvenile Justice (Fund 030)
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 1,069,720 $ 965,223 $ 1,100,001 $ 1,500,000 $ 1,500,000 $ 1,500,000 36.36 %
State Government Payments 716,814 715,026 757,388 710,440 710,440 710,440 (6.20) %
Charges for Services 67,396 104,126 64,000 86,000 86,000 86,000 34.38 %
Fines and Fees 2,452 — — — — — — %
Interest Revenue 13,796 7,647 6,815 37,500 37,500 37,500 450.26 %
Other Non-Operational Revenue 85,909 91,544 92,500 90,728 90,728 90,728 (1.92) %
Interfund Grant 89,500 89,500 89,500 89,500 89,500 89,500 0.00 %
Transfers In 6,034,966 6,304,397 6,529,064 6,798,630 6,798,630 6,798,630 4.13 %
Total Resources $ 8,080,553 $ 8,277,463 $ 8,639,268 $ 9,312,798 $ 9,312,798 $ 9,312,798 7.80 %
Personnel Services $ 5,762,391 $ 5,411,118 $ 6,292,271 $ 6,872,231 $ 6,872,231 $ 6,872,231 9.22 %
Materials and Services 1,233,835 1,242,534 1,527,992 1,599,048 1,599,048 1,599,048 4.65 %
Capital Outlay 41,992 20,675 108,275 10,000 10,000 10,000 (90.76) %
Transfers Out 77,112 81,010 76,067 120,617 120,617 120,617 58.57 %
Contingency — — 634,663 710,902 710,902 710,902 12.01 %
Total Requirements $ 7,115,330 $ 6,755,338 $ 8,639,268 $ 9,312,798 $ 9,312,798 $ 9,312,798 7.80 %
95
Budget Summary – Adult Parole & Probation (Fund 355)
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 3,119,990 $ 2,982,055 $ 3,100,000 $ 3,000,000 $ 3,000,000 $ 3,000,000 (3.23) %
State Government Payments 5,697,284 6,046,441 6,014,867 5,359,376 5,359,376 5,359,376 (10.90) %
Charges for Services 1,179 3,904 500 500 500 500 — %
Fines and Fees 193,431 3,886 500 500 500 500 — %
Interest Revenue 43,276 19,125 18,151 75,230 75,230 75,230 314.47 %
Interfund Charges 55,000 55,000 50,000 50,000 50,000 50,000 0.00 %
Interfund Grants 50,000 50,000 50,000 50,000 50,000 50,000 — %
Transfers In 285,189 662,045 536,369 536,369 536,369 536,369 — %
Total Resources $ 9,445,348 $ 9,822,457 $ 9,770,387 $ 9,071,975 $ 9,071,975 $ 9,071,975 (7.15) %
Personnel Services $ 4,950,715 $ 4,864,354 $ 5,683,822 $ 5,907,511 $ 5,907,511 $ 5,907,511 3.94 %
Materials and Services 1,414,886 1,528,224 1,883,614 1,618,521 1,618,521 1,618,521 (14.07) %
Capital Outlay — — 8,475 — — — (100.00)
Transfers Out 97,693 190,974 268,837 75,419 75,419 75,419 (71.95) %
Contingency — — 406,317 608,116 608,116 608,116 49.67 %
Reserve — — 1,519,323 862,408 862,408 862,408 (43.24) %
Total Requirements $ 6,463,294 $ 6,583,552 $ 9,770,387 $ 9,071,975 $ 9,071,975 $ 9,071,975 (7.15) %
96
It is the mission of the Deschutes County District Attorney’s Office to seek justice, advance public safety
and uphold the law. We strive to maintain public trust and serve the people of Deschutes County with
fairness, integrity and honor.
Steve Gunnels, District Attorney District Attorney Summary
Deschutes County District Attorney since 2023.Total Budget $ 11,693,931
:541-388-6520 Budget Change 5.36 %
:www.dcda.us Total Staff 61.10 FTE
Staff Change (0.50)
District Attorney's Office
Resources
General Fund
95%
Federal
Government
Payments 2%
State
Government
Payments 3%
District Attorney's Office
Requirements
Personnel
Services
84%
Materials
and
Services
16%
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 ensure Deschutes County is a safe place to live, work and
raise a family. The DA’s Office achieves this goal by working with the community to prevent crime, by holding
offenders accountable when they commit crimes and by ensuring that victims of crime have a voice in the criminal
justice system.
Trial Assistants
The deputy district attorneys are supported by trial assistant (TAs) positions. The TAs perform a multitude of tasks
for the office. Their primary function is to provide support for their assigned deputy district attorney (DDAs) and to
DISTRICT ATTORNEY’S OFFICE
97
process/maintain files. There are currently 23.5 FTEs devoted to the trial assistant position and 26 people that fill
those positions.
Our goal is to provide efficient help and support to the deputy district attorneys as they prosecute criminal cases in
Deschutes County. A trial assistant’s duties are administrative in nature.
In the future, the TA team will focus on additional training to help build skills around case research and evidence
review. These additional skills will allow TAs to provide additional support to DDAs and create practices that are
more efficient.
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 administers the Victims’ Assistance Program (VAP), which provides services for victims of
crime. VAP services include providing information and assistance regarding the criminal justice system, crime
victims’ compensation, victims’ rights, court hearing notification, VINE (victim notification on defendant custody
status), resource referrals, parole board hearings and all other vital information and services.
Our goal is to provide timely and effective services for all crime victims in the community. The services VAP
provides are not replicated by any other agency in the community and are required under Oregon Statute.
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. The VIS has
been successfully running for two years with between 5-10 veterans enrolled at any one time.
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
98
involved veterans. To date, VIS has enrolled a total of 18 veterans and graduated 7 from the yearlong program.
The program’s total arrest recidivism rate is 16.6%, compared to the county’s average one and two-year arrest
recidivism rates of 39% and 50% respectively. In addition, as of 2023 the Deschutes County Circuit Court joined in
the VIS interagency team.
PROSECUTION:
• Addressing the backlog of trials, hearings and the bench warrant queue. The court has held more than 1,300
warrants due to the limited capacity of the jail and court system during the Pandemic. This means fewer trials
than normal have been conducted in the last two years, which has created a backlog of trials currently being
addressed.
• DCDA has assumed the civil forfeiture responsibilities for the Central Oregon Drug Enforcement Team.
Previously, all civil forfeiture work for the CODE team was assigned to the Crook County District Attorney’s
Office. DCDA is now responsible for all of the civil forfeiture cases generated by the CODE team.
• DCDA worked with the Deschutes County Illegal Marijuana Enforcement Grant team to expand the
investigation and prosecution focus to include an assessment of environmental crimes. DCDA provides a
dedicated investigator to write search warrants specific to this mission, as well as prosecutors and staff to
advise law enforcement and successfully prosecute these cases in court.
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:
• The IMPACTS funding opportunity aims to reduce the number of jail bookings and reliance on emergency
departments and Oregon State Hospital beds while improving capacity for community-based treatment,
supports and services to provide better outcomes for involved individuals, and more efficiently use local and
state resources, and maintain public safety.
• 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.
• 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.
• Implemented DCDA ride-along program for personnel to learn the job demands of law enforcement and build
stronger relationships.
• Partnering with Community Justice to develop an equity plan.
• Updated DCDA Website.
• Participating in community outreach events such as Polar Plunge and the First Responder Career Fair and
Community Event.
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INNOVATION:
• Veterans Intervention Strategy – achieved two years of implementation, incorporated the Deschutes County
Circuit Court into the program model and had a 12.5% two-year incarceration recidivism rate, achieving our
goal of less than 20%.
• Emerging Adult Program –Secured $1.1 million in state funding to support two additional years of restorative
justice. This funding allowed for expanded community partnerships and a significant increase in the program’s
target numbers and level of provided support. Successfully completed the pilot with a 7.7% one-year arrest
recidivism rate, meeting our goal of less than 35%.
• Development of an outreach and training program including more training for law enforcement, high schools
and community groups.
• Implementing 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.
• Promoted the CANNAFACTS website.
• Creation of the Forensic Team Lead.
• Implementing PCE recommendations.
Operational Challenges
• Employee retention. DCDA have experienced high rates of attorney and staff turn-over. The impact on work
efficiency, productivity and morale has been significant.
• DCDA’s biggest challenge remains our issues with staffing. There has been considerable turnover amongst
the DDAs and we have struggled to replace those individuals. The main reason why DDAs have left and why
DCDA has struggled to replace them is that the cost of living in Deschutes County has skyrocketed, but our
pay has remained stagnant.
◦ The low staffing levels cause serious morale issues. There are very few DDAs who can take on the major
cases or heavy felony caseloads. This creates major strain on those who can. Experienced DDAs cannot
take time to mentor younger DDAs or perform other functions.
◦ Limited advancement/promotion opportunities available.
◦ Increase in complex cases (e.g. homicides/complex sex abuse) and high caseloads of lesser complexity
along with high turnover of deputy district attorneys results in difficulty staffing these cases with
experienced attorneys.
◦ Addressing the backlog of trials, hearings and the bench warrant queue.
◦ The court held more than 1300 warrants due to the limited capacity of the jail and court system during the
Pandemic. This has created a backlog of trials that will have to be addressed in the near future, at the
same time we have experienced a high rate of homicide cases.
◦ The court now has two additional judges to help it work through the backlog, as a result attorneys are in
court more. This was an abrupt change from COVID protocols. The challenge is how to adapt to this “new
normal” and keep pace with the court.
100
◦ Difficulties in retention create a vicious cycle. The fatigue created by the vacancies causes burnout, low
morale and is a contributing factor to employees leaving.
◦ The number of applications for all open positions is significantly fewer than we have historically seen. The
high cost of living and lack of available child care has been a deterrent for some.
• Body Worn Cameras (BWC) and Electronic data evidence exceeded our expectations and our capabilities.
• Implementation of the PCE recommendations. Constant turn-over and increased workload means the
changes recommended to improve the office are more challenging. Supervisors are taking on more line work
as part of “coverage” and spending less time supervising than before the assessment.
• Increasing amount of expungements and public records requests:
• Expungements have increased nearly 125% over the last three years, with 195 requests in 2020 and 833
requests in 2022.
• Public Record Requests increased by 35% over the last three years, with 454 requests in 2020 and 648
requests in 2022.
• No longer a manageable “add-on” task or duty that can be done by one attorney if that attorney has other
job duties. The impact has also been felt in the support staff that assist with these tasks.
Organizational Chart
101
Budget Summary – District Attorney (Fund 001-11)
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Federal Government Payments $ 87,028 $ 141,983 $ 141,835 $ 191,130 $ 191,130 $ 191,130 34.76 %
State Government Payments 238,767 116,782 1,028,107 349,918 349,918 349,918 (65.96) %
Local Government Grants — — 11,000 11,000 11,000 11,000 0.00 %
Charges for Services 95,958 10 3,000 — — — (100.00) %
Other Non-Operational Revenue — — — — — — —
Interfund Charges 4,861 — — — — — 0.00 %
General Fund 7,742,348 8,431,151 9,914,903 11,052,683 11,141,883 11,141,883 12.38 %
Total Resources $ 8,168,962 $ 8,689,927 $ 11,098,845 $ 11,604,731 $ 11,693,931 $ 11,693,931 5.36 %
Personnel Services $ 7,173,158 $ 7,457,861 $ 8,819,123 $ 9,717,227 $ 9,717,227 $ 9,717,227 10.18 %
Materials and Services 984,196 1,202,235 2,114,552 1,823,745 1,912,945 1,912,945 (9.53) %
Capital Outlay — 17,600 46,164 — — — (100.00) %
Transfers Out 11,608 12,231 119,006 63,759 63,759 63,759 (46.42) %
Total Requirements $ 8,168,962 $ 8,689,927 $ 11,098,845 $ 11,604,731 $ 11,693,931 $ 11,693,931 5.36 %
Budget Summary – Victims’ Assistance (Fund 212)
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Net Working Capital $ 939 $ — $ — $ 205,200 $ 205,200 $ 205,200 —
Federal Government Payments 360,397 310,846 324,673 407,939 407,939 407,939 25.65 %
State Government Payments 101,980 105,941 101,980 191,019 191,019 191,019 87.31 %
Charges for Services 50 — — — — — —
Fines and Fees — 114 — — — — —
Interest Revenue (121) (316) — 5,130 5,130 5,130 —
Other Non-Operational Revenue 10 — 128,850 — — — (100.00)
Transfers In 361,732 494,940 826,913 709,163 709,163 709,163 (14.24) %
Total Resources $ 824,988 $ 911,524 $ 1,382,416 $ 1,518,451 $ 1,518,451 $ 1,518,451 9.84 %
Personnel Services $ 784,825 $ 862,494 $ 1,157,795 $ 1,219,784 $ 1,219,784 $ 1,219,784 5.35 %
Materials and Services 40,163 39,815 224,621 185,700 185,700 185,700 (17.33) %
Contingency — — — 112,967 112,967 112,967 0.00 %
Total Requirements $ 824,988 $ 902,309 $ 1,382,416 $ 1,518,451 $ 1,518,451 $ 1,518,451 9.84 %
102
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 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
General Fund $ 220,618 $ 241,582 $ 438,702 $ 374,224 $ 374,224 $ 374,224 (14.70) %
Total Resources $ 220,618 $ 241,582 $ 438,702 $ 374,224 $ 374,224 $ 374,224 (14.70) %
Materials and Services $ 220,618 $ 241,582 $ 438,702 $ 374,224 $ 374,224 $ 374,224 (14.70) %
Total Requirements $ 220,618 $ 241,582 $ 438,702 $ 374,224 $ 374,224 $ 374,224 (14.70) %
103
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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 $ 890,228
:541-617-4758 Budget Change 12.94 %
:www.deschutes.org/court Total Staff 4.60 FTE
Staff Change —
Justice Court
Resources
Transfers In
41%
Fines and Fees
59%
Justice Court
Requirements
Materials and
Services
19%
Contingency
8%
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
• Successfully completed three separate audits including cash handling, personal information data privacy and
business continuity plan.
• Justice Court employees completed Active Threat Training conducted by Redmond Police Department.
• Acquired and mastered the new LEDS 20/20 platform.
JUSTICE COURT
105
Fiscal Issues
• Upcoming necessary replacement of outdated computers and peripherals.
Operational Challenges
• Hire and train a new Court Administrator to replace the current administrator who is retiring in March of 2024.
• Continued impact in daily operations as a result of the Governor’s Order on Remission of Fines.
• Continued workload impact due to legislative amendments and an understaffed department of motor vehicles.
Organizational Chart
Budget Summary – Justice Court (220)
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 37,842 $ — $ — $ — $ — $ — 0.00 %
State Government Payments 736 365 — — — — 0.00 %
Fines and Fees 500,818 494,265 525,000 525,000 525,000 525,000 0.00 %
Interest Revenue 9 45 32 540 540 540 1587.50 %
Transfers In 111,521 196,126 263,217 364,688 364,688 364,688 38.55 %
Total Resources $ 650,926 $ 690,802 $ 788,249 $ 890,228 $ 890,228 $ 890,228 12.94 %
Personnel Services $ 519,707 $ 541,825 $ 604,648 $ 651,767 $ 651,767 $ 651,767 7.79 %
Materials and Services 131,219 148,978 161,535 170,603 170,603 170,603 5.61 %
Contingency — — 22,066 67,858 67,858 67,858 207.52 %
Total Requirements $ 650,926 $ 690,802 $ 788,249 $ 890,228 $ 890,228 $ 890,228 12.94 %
106
Proudly serving our community by delivering superior public safety and service.
L. Shane Nelson, Deschutes County
Sheriff Sheriff's Office Summary
Deschutes County Sheriff since 2016.Total Budget $ 65,865,297
:541-388-6655 Budget Change 8.53 %
:www.sheriff.deschutes.org Total Staff 271.00 FTE
Staff Change 6.00
Sheriff's Office
Resources
State
Government
Payments
3%
Local
Government
Grants
89%
Transfers In
6%
Other
categories
2%
Sheriff's Office
Requirements
Personnel
Services
72%
Materials and
Services
23%Capital Outlay
5%
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, legal 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
107
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
• The Blue-Line Safety Zones throughout Deschutes County provide clearly marked and well-lit locations for
our residents to use for situations like child exchanges and online transactions that occur every day in Central
Oregon. The three monitored sites (Bend, Sisters and La Pine) are being used regularly.
• Expanded our Safe Gun Storage program with additional safes to increase our storage capacity.
• 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; added 1.0 Limited-duration FTE to improve processing times.
• The Pre-Trial Release program has been a tremendous success, with approximately 100 people presently
being supervised by the Pre-Trial Release Deputy; in addition to helping the qualifying participants, the
program has helped keep the jail daily population down to around 220, preventing the immediate need to
consider jail expansion or forced releases.
• Implemented the Medication-Assisted Treatment (MAT) program in the jail; we’ve seen successes in terms of
hand-offs to Ideal Options, even as we are still working toward more robust staffing across the program.
• Completed the upgrade to the exterior façade and windows of our main office. This fixed leaks from the
window frames that were causing dry rot and long-term damage to the exterior structure. The 2nd floor of the
Administration building was remodeled, adding eight additional workspaces..
• Continued to expand our Health of the Force (HOF) program, completing the gym in La Pine and adding
healthy snacks in our stations and substations; The HOF program is also an important part of our proactive
recruiting, which targets colleges and the military.
• The online reporting System for community members to file non-emergency reports continues to be a
success. Work crews cleaned up 72 graffiti sites and removed 85,668 pounds of trash from illegal dump sites.
108
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.
• New technology and maintenance costs often outpace the funds available for such purchases.
• As technology evolves and case law and legislation change, training must be adapted to apply new systems
or practices surrounding its use. This often necessitates changes to existing training plans and budget.
• The cost of providing medical and behavioral health care to treat inmates continues to increase.
• The cost to replace aging building systems and operating equipment continues to increase.
• Staffing levels and the ability to fill open positions remain a challenge for both Patrol and Corrections. The
investment in hours on behavioral health related patrol calls has increased which, in turn, decreases the
number of deputies available for calls.
Operational Challenges
• Recruiting, hiring, and training processes take additional time; revenue from state programs remains
uncertain.
• 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 recent decriminalization of recreational drugs requires additional resources and training. Property crimes
are increasing across the State, DUII’s are increasing and are problematic.
• Fentanyl continues to cross our boarders and infiltrate our state and local communities, disrupting countless
lives and requiring more resources to combat this scourge.
• Responding to behavioral health issues. The increase in persons experiencing a behavioral health crisis
requires Patrol deputies to devote extra attention to such calls. This impacts availability for other calls for
service and deputy safety. The new MCAT Field Response without law enforcement is a new approach we
hope will offset the patrol response to such calls.
• Adjusting to inmate housing restrictions. Inmates are currently housed based on classification, which limits the
types of offenders that can be housed in a unit.
• Limited visitation space is resulting in delays for visits by attorneys and other professionals. We are
addressing this through the Public Safety Campus Master Plan, and hope to proceed with an expansion in the
upcoming year.
• Recruiting and hiring qualified teammates to fill vacancies and meet the operational needs of the Sheriff’s
Office; we are targeting colleges and military bases; Providing competitive pay and benefits to meet the needs
of a diverse workforce with the intent of retaining quality employees.
109
Organizational Chart
Budget Summary – Sheriff’s Office (Fund 255)
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ — $ — $ — $ — $ — $ — — %
Federal Government Payments 402,837 214,188 516,866 244,436 244,436 244,436 (52.71) %
State Government Payments 2,300,937 2,236,052 2,983,096 2,154,527 2,154,527 2,154,527 (27.78) %
Local Government Grants 42,663,243 44,333,030 52,561,512 57,918,569 58,564,722 58,564,722 11.42 %
Charges for Services 158,966 182,377 152,100 191,600 191,600 191,600 25.97 %
Fines and Fees 538,801 489,281 404,500 481,600 481,600 481,600 19.06 %
Interest Revenue 7,701 3,061 1,526 20,000 20,000 20,000 1210.41 %
Other Non-Operational Revenue 35,175 34,444 48,115 78,615 78,615 78,615 63.39 %
Interfund Charges 330,287 300,456 298,232 416,010 416,010 416,010 39.49 %
Transfers In 3,392,077 3,773,737 3,721,787 3,651,787 3,651,787 3,651,787 (1.88) %
Sales of Equipment 67,351 88,326 1,000 62,000 62,000 62,000 6100.00 %
Total Resources $ 49,897,376 $ 51,654,951 $ 60,688,733 $ 65,219,144 $ 65,865,297 $ 65,865,297 8.53 %
Personnel Services $ 36,659,884 $ 38,409,858 $ 42,750,552 $ 46,869,815 $ 47,515,968 $ 47,515,968 11.15 %
Materials and Services 10,559,953 11,165,396 14,486,620 14,825,552 14,825,552 14,825,552 2.34 %
Capital Outlay 2,405,410 1,807,207 3,178,360 3,250,577 3,250,577 3,250,577 2.27 %
Transfers Out 272,128 272,491 273,200 273,200 273,200 273,200 0.00 %
Total Requirements $ 49,897,376 $ 51,654,951 $ 60,688,733 $ 65,219,144 $ 65,865,297 $ 65,865,297 8.53 %
110
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 $10,000 in revenue in FY 2024. State funding for inmate housing continues
in FY 2024, including $1,183,613 for inmates resulting from Senate Bill 1145 legislation and $250,000 for
incarcerating repeat DUII offenders.
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
State Government Payments $ 1,569,526 $ 1,680,263 $ 1,684,521 $ 1,520,078 $ 1,520,078 $ 1,520,078 (9.76) %
Local Government Grants 16,963,245 17,221,679 20,718,999 22,357,596 22,357,596 22,357,596 7.91 %
Charges for Services 105,145 153,564 127,000 159,500 159,500 159,500 25.59 %
Fines and Fees 148 1,764 — 500 500 500 0.00 %
Interfund Charges 41,132 10,381 12,000 20,000 20,000 20,000 66.67 %
Sales of Equipment 5,801 13,200 — — — — —
Total Resources $ 18,696,695 $ 19,079,675 $ 22,542,520 $ 24,057,674 $ 24,057,674 $ 24,057,674 6.72 %
Personnel Services $ 15,596,470 $ 16,047,448 $ 18,396,489 $ 19,738,630 $ 19,738,630 $ 19,738,630 7.30 %
Materials and Services 2,505,364 2,562,019 3,534,513 3,675,844 3,675,844 3,675,844 4.00 %
Capital Outlay 322,734 197,717 878,317 370,000 370,000 370,000 (57.87) %
Transfers Out 272,128 272,491 273,200 273,200 273,200 273,200 0.00 %
Total Requirements $ 18,696,695 $ 19,079,675 $ 23,082,520 $ 24,057,674 $ 24,057,674 $ 24,057,674 4.22 %
111
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 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Federal Government Payments 377,984 203,399 430,249 244,436 244,436 244,436 (43.19) %
State Government Payments 715,813 555,790 1,298,575 634,449 634,449 634,449 (51.14) %
Local Government Grants 16,946,798 17,446,436 20,163,195 23,727,398 24,373,551 24,373,551 20.88 %
Charges for Services 38,533 15,301 15,200 14,900 14,900 14,900 (1.97) %
Fines and Fees 538,653 487,486 404,500 481,100 481,100 481,100 18.94 %
Other Non-Operational Revenue 34,425 34,444 48,115 78,615 78,615 78,615 63.39 %
Interfund Charges 289,155 290,074 286,232 396,010 396,010 396,010 38.35 %
Transfers In 3,392,077 3,773,737 3,721,787 3,651,787 3,651,787 3,651,787 (1.88) %
Sales of Equipment 60,150 34,401 1,000 62,000 62,000 62,000 6100.00 %
Total Resources 22,393,587 22,841,069 26,368,853 29,290,695 29,936,848 29,936,848 13.53 %
Personnel Services $ 18,089,977 $ 18,921,025 $ 19,988,084 $ 22,413,751 $ 23,059,904 $ 23,059,904 15.37 %
Materials and Services 2,438,057 2,493,652 3,651,870 4,286,954 4,286,954 4,286,954 17.39 %
Capital Outlay 1,865,553 1,426,393 2,188,899 2,589,990 2,589,990 2,589,990 18.32 %
Total Requirements 22,393,587 22,841,069 25,828,853 29,290,695 29,936,848 29,936,848 15.90 %
112
Budget Summary - Administrative & Support Program
This program consists of two divisions:
• Administration – Includes business management, human resources, information technology, and legal
counsel. 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 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Federal Government Payments 13,156 11,965 86,617 — — — (1.00)
State Government Payments 15,597 — — — — — —
Local Government Grants 8,753,200 9,664,915 11,679,318 11,833,575 11,833,575 11,833,575 1.32 %
Charges for Services 15,289 13,512 9,900 17,200 17,200 17,200 73.74 %
Fines and Fees — 30 — — — — —
Interest Revenue 7,701 3,061 1,526 20,000 20,000 20,000 12.11
Sales of Equipment 1,400 40,725 — — — — —
Total Resources 8,807,094 9,734,208 11,777,361 11,870,775 11,870,775 11,870,775 0.79 %
Personnel Services $ 2,973,437 $ 3,441,386 $ 4,365,979 $ 4,717,434 $ 4,717,434 $ 4,717,434 8.05 %
Materials and Services 5,616,532 6,109,725 7,300,237 6,862,754 6,862,754 6,862,754 (5.99) %
Capital Outlay 217,124 183,097 111,145 290,587 290,587 290,587 161.45 %
Total Requirements 8,807,094 9,734,208 11,777,361 11,870,775 11,870,775 11,870,775 0.79 %
113
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 Sheriffs’ Office.
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 12,338,761 $ 13,377,352 $ 13,178,521 $ 10,589,316 $ 10,589,316 $ 10,589,316 (19.65) %
Property Taxes 28,382,091 29,117,608 30,612,049 38,190,124 38,190,124 38,190,124 24.76 %
Other Tax 109,451 — — — — — —
Interest Revenue 170,066 96,152 89,119 264,000 264,000 264,000 196.23 %
Sales of Equipment 33,522 36,317 — — — — —
Total Resources $ 41,033,891 $ 42,627,429 $ 43,879,689 $ 49,043,440 $ 49,043,440 $ 49,043,440 11.77 %
Materials and Services $ 27,656,540 $ 28,886,376 $ 37,363,328 $ 40,222,271 $ 40,382,403 $ 40,382,403 8.08 %
Contingency — — 6,516,361 8,821,169 8,661,037 8,661,037 32.91 %
Total Requirements $ 27,656,540 $ 28,886,376 $ 43,879,689 $ 49,043,440 $ 49,043,440 $ 49,043,440 11.77 %
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 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 6,494,206 $ 3,889,168 $ 1,236,020 $ 2,595,835 $ 2,595,835 $ 2,595,835 110.02 %
Property Taxes 11,463,845 12,080,447 13,545,541 15,230,056 15,230,056 15,230,056 12.44 %
Interest Revenue 72,488 24,356 22,716 65,000 65,000 65,000 186.14 %
Sales of Equipment 13,534 15,070 — — — — —
Total Resources $ 18,044,073 $ 16,009,041 $ 14,804,277 $ 17,890,891 $ 17,890,891 $ 17,890,891 20.85 %
Materials and Services $ 14,154,905 $ 14,587,809 $ 14,295,988 $ 16,811,514 $ 17,297,535 $ 17,297,535 0.21
Contingency — — 508,289 1,079,377 593,356 593,356 16.74 %
Total Requirements $ 14,154,905 $ 14,587,809 $ 14,804,277 $ 17,890,891 $ 17,890,891 $ 17,890,891 20.85 %
114
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 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Fines and Fees $ 66,960 $ 60,856 $ 63,000 $ 65,400 $ 65,400 $ 65,400 3.81 %
Interest Revenue 213 186 137 100 100 100 (27.01) %
Total Resources $ 67,173 $ 61,042 $ 63,137 $ 65,500 $ 65,500 $ 65,500 3.74 %
Materials and Services $ 67,173 $ 61,042 $ 63,137 $ 65,500 $ 65,500 $ 65,500 3.74 %
Total Requirements $ 67,173 $ 61,042 $ 63,137 $ 65,500 $ 65,500 $ 65,500 3.74 %
Budget Summary - Communications System Reserve (Fund 256)
This fund is maintained as a reserve for future communication system needs.
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 267,501 $ 270,473 $ 321,634 $ 326,000 $ 326,000 $ 326,000 1.36 %
Local Government Grants — — 50,000 50,000 50,000 50,000 0.00 %
Interest Revenue 2,972 1,544 1,569 6,800 6,800 6,800 333.40 %
Total Resources $ 270,473 $ 272,017 $ 373,203 $ 382,800 $ 382,800 $ 382,800 2.57 %
Reserve $ — $ — $ 373,203 $ 382,800 $ 382,800 $ 382,800 2.57 %
Total Requirements $ — $ — $ 373,203 $ 382,800 $ 382,800 $ 382,800 2.57 %
115
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116
Direct Services Departments
ASSESSOR’S OFFICE
Assessor’s Office (Fund 001-02) .....................................................................................................................119
Assessment/Taxation/Clerk Reserve (Fund 010) ..........................................................................................122
CLERK’S OFFICE
Clerk’s Office (Fund 001-05) .............................................................................................................................123
Board of Property Tax Appeals (Fund 001-06) ..............................................................................................125
County Clerk Records (Fund 218) ...................................................................................................................125
COMMUNITY DEVELOPMENT
Community Development (Fund 295) .............................................................................................................127
Code Abatement (Fund 020) ............................................................................................................................131
Groundwater Partnership (Fund 296) .............................................................................................................131
Newberry Neighborhood (Fund 297) ...............................................................................................................132
Reserve (Fund 300) ...........................................................................................................................................132
Building Program Reserve (Fund 301) ...........................................................................................................132
Electrical Program Reserve (Fund 302) .........................................................................................................133
Facilities Reserve (Fund 303) ..........................................................................................................................133
FAIR & EXPO CENTER
Fair & Expo Center (Fund 615) ........................................................................................................................135
Deschutes County Fair (Fund 616) .................................................................................................................137
Fair & Expo Center Capital Reserve (Fund 617) ..........................................................................................138
RV Park (Fund 618) ...........................................................................................................................................138
RV Park Reserve (Fund 619) ...........................................................................................................................138
ROAD
Road (Fund 325) ................................................................................................................................................139
County Surveyor (Fund 328) ............................................................................................................................143
117
Public Land Corner Preservation (Fund 329) ................................................................................................143
Road Building and Equipment (Fund 330) .....................................................................................................144
Countywide Transportation System Development Charges Improvement Fee (Fund 336) ...................144
Transportation Capital Improvement Program (Fund 465) ..........................................................................145
Vehicle Maintenance and Replacement (Fund 680) .....................................................................................145
Special Transportation (Fund 150) ..................................................................................................................146
Statewide Transportation Improvement (Fund 151) .....................................................................................146
NATURAL RESOURCES
Natural Resources (Fund 326) .........................................................................................................................147
Federal Forest Title III (Fund 327) ...................................................................................................................149
SOLID WASTE
Solid Waste (Fund 610) .....................................................................................................................................151
Landfill Closure (Fund 611) ...............................................................................................................................154
Landfill Post-Closure (Fund 612) .....................................................................................................................154
Capital Projects (Fund 613) ..............................................................................................................................154
Equipment Reserve (Fund 614) .......................................................................................................................155
HEALTH SERVICES
Health Services (Fund 274) ..............................................................................................................................157
Oregon Health Plan - Behavioral Health Services (Fund 270) ...................................................................163
Acute Care Services (Fund 276) ......................................................................................................................164
Direct Services Departments
118
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 $ 6,223,657
:541-388-6508 Budget Change 4.77 %
assessor@deschutes.org Total Staff 35.26 FTE
:www.deschutes.org/assessor Staff Change —
Assessor's Office
Resources
General Fund
82%
State
Government
Payments
14%
Charges for
Services
4%
Assessor's Office
Requirements
Materials and
Services
21%
Personnel
Services
78%
Transfers Out
1%
Department Overview
The Assessor’s Office, working under the direction of the Deschutes County Assessor, an elected official, 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: Responsible for the appraisal of new construction, re-appraisals, appeal process,
sales analysis, special assessments and annual adjustments of property values.
ASSESSMENT RECORDS DIVISION: Responsible for providing public information, administering
deferral, exemption, and tax rate calculations.
CARTOGRAPHY DIVISION: Responsible for mapping tax parcels, continuing creation and maintenance of
the GIS parcels network, and processing deeds.
In FY 2023, Deschutes County had 111,806 taxable accounts representing $73.2 billion in real market value and
$30.5 billion in taxable assessed value, generating $484.0 million in property taxes and assessments.
ASSESSOR’S OFFICE
119
SUCCESSES & CHALLENGES
Significant Accomplishments
• Improved staff knowledge, skills, resources and tools necessary to deliver top-quality products.
• Ensured all appraisal staff are current on state-required continuing education hours to maintain appraisal
registration.
• Conducted other staff trainings, 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 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 (80+%), a state grant
(12-15%), and the sale of maps, transfer of titles and moving permits for manufactured homes, and miscellaneous
fees (1-2%). The state funds are a matching grant from Oregon Department of Revenue. As County 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. The COVID pandemic only seemed to accelerate this growth, therefore an
ongoing challenge is to insure that the Office is able to accomplish the increased work volumes with quality
outcomes in the most cost-effective manner.
• Following a very successful pilot study using iPads with vendor-provided software for field appraisals, the
Office is now implementing the system for all appraisers. This change will improve both appraisal quality and
efficiencies, resulting in cost savings and a higher quality product.
120
Organizational Chart
Budget Summary – County Assessor’s Office (Fund 001-02)
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
State Government Payments $ 1,233,483 $ 823,944 $ 905,246 $ 723,350 $ 723,350 $ 723,350 (20.09) %
Charges for Services 57,707 62,570 59,000 52,000 52,000 52,000 (11.86) %
Fines and Fees 30 — — — — — 0.00 %
General Fund 3,635,466 4,300,942 4,976,040 5,448,307 5,448,307 5,448,307 9.49 %
Total Resources $ 4,926,686 $ 5,187,456 $ 5,940,286 $ 6,223,657 $ 6,223,657 $ 6,223,657 4.77 %
Personnel Services $ 3,927,836 $ 4,143,775 $ 4,679,694 $ 4,892,955 $ 4,892,955 $ 4,892,955 4.56 %
Materials and Services 969,695 1,013,759 1,230,784 1,296,642 1,296,642 1,296,642 5.35 %
Transfers Out 29,155 29,922 29,808 34,060 34,060 34,060 14.26 %
Total Requirements $ 4,926,686 $ 5,187,456 $ 5,940,286 $ 6,223,657 $ 6,223,657 $ 6,223,657 4.77 %
121
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 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 1,279,954 $ 1,414,701 $ 1,542,204 $ 1,679,159 $ 1,679,159 $ 1,679,159 8.88 %
Interest Revenue 14,747 8,427 8,441 33,583 33,583 33,583 297.86 %
Transfers In 120,000 120,000 120,000 120,000 120,000 120,000 0.00 %
Total Resources $ 1,414,701 $ 1,543,128 $ 1,670,645 $ 1,832,742 $ 1,832,742 $ 1,832,742 9.70 %
Reserve $ — $ — $ 1,670,645 $ 1,832,742 $ 1,832,742 $ 1,832,742 9.70 %
Total Requirements $ — $ — $ 1,670,645 $ 1,832,742 $ 1,832,742 $ 1,832,742 9.70 %
122
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 $ 2,351,515
:541-388-6547 (elections), 541-388-6549 (recording) Budget Change (3.34) %
elections@deschutes.org, recording@deschutes.org Total Staff 11.00 FTE
:www.deschutes.org/clerk Staff Change —
Clerk's Office
Resources
Charges for
Services
50%
General Fund
46%
Other Categories
4%
Clerk's Office
Requirements
Materials and
Services
43%Personnel
Services
57%
Department Overview
The Clerk’s Office oversees elections, real property recording, Board of Property Tax Appeals, marriage licenses,
and serves as the custodian of historical records. Services also include:
• Records center and archives
• Voter registration and election administration
• Records microfilming and preservation
• Federal passport acceptance agent
SUCCESSES & CHALLENGES
Significant Accomplishments
• Miscellaneous records dating back to the 1900s were imported into County Clerk's recording software,
improving efficiency and effectiveness in accessing these historical records. There were 22 volumes of these
records.
• Migrated the audio tapes of board meeting recordings from the 1970s-1980s from physical cassette to digital
format. Shared digital files with other county departments.
CLERK’S OFFICE
123
• The Oregon Secretary of State is implementing a new statewide voter registration system in 2023. Elections
staff has been heavily involved in testing and configuration of this new system.
Fiscal Issues
• The primary revenue source for the Clerk’s Office is recording fees. In FY 2023, recording revenues dropped
by 50%. The primary driver for the reduction in revenue has been the recent increases in interest rates.
• Election revenues are cyclical. During even years, the state, cities and Soil and Water Conservation District,
by statute, do not reimburse the County for their apportioned primary and general election costs. Election
expenditures include the projection of four elections each fiscal year.
Operational Challenges
• The current space used for elections for the past 19 years is becoming increasingly insufficient for operations.
The increased volume of balloting materials and required personnel highlights the need for additional space to
conduct elections in the near future. In coordination with Facilities, Property Management and the Clerk’s
Office, a space study is underway with a local architect group. The intended goal is to identify solutions to
ensure sufficient space for operational needs.
• Proposed federal and state legislation, if passed, would have significant impact on how elections are
conducted and fiscal requirements.
• Succession planning continues to be reevaluated by the Clerk’s Office with at least three current staff that will
be eligible for retirement in the near future.
Organizational Chart
124
Budget Summary - County Clerk’s Office (Fund 001-05)
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
State Government Payments $ 36,798 $ 24,928 $ 15,000 $ 20,000 $ 20,000 $ 20,000 33.33 %
Charges for Services 3,076,810 2,140,636 2,228,209 1,167,500 1,167,500 1,167,500 (47.60) %
Fines and Fees 30 60 30 30 30 30 — %
Interfund Charges 18,134 21,792 21,552 35,620 35,620 35,620 65.27 %
Licenses and Permits 36,425 38,175 33,775 36,445 36,445 36,445 7.91 %
General Fund (1,285,576) (490,377) 134,144 1,091,920 1,091,920 1,091,920 713.99 %
Total Resources $ 1,882,622 $ 1,735,214 $ 2,432,710 $ 2,351,515 $ 2,351,515 $ 2,351,515 (3.34) %
Personnel Services $ 1,053,482 $ 1,010,146 $ 1,278,513 $ 1,347,594 $ 1,347,594 $ 1,347,594 5.40 %
Materials and Services 814,877 725,068 1,154,197 1,003,921 1,003,921 1,003,921 (13.02) %
Capital Outlay 14,263 — — — — — — %
Total Requirements $ 1,882,622 $ 1,735,214 $ 2,432,710 $ 2,351,515 $ 2,351,515 $ 2,351,515 (3.34) %
Budget Summary - Board of Property Tax Appeals (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 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
State Government Payments $ 19,236 $ 13,216 $ 14,588 $ 10,200 $ 10,200 $ 10,200 (30.08) %
General Fund 56,806 63,931 77,589 87,322 87,322 87,322 12.54 %
Total Resources $ 76,042 $ 77,147 $ 92,177 $ 97,522 $ 97,522 $ 97,522 5.80 %
Personnel Services $ 60,435 $ 61,161 $ 69,172 $ 73,709 $ 73,709 $ 73,709 6.56 %
Materials and Services 15,607 15,986 23,005 23,813 23,813 23,813 3.51 %
Total Requirements $ 76,042 $ 77,147 $ 92,177 $ 97,522 $ 97,522 $ 97,522 5.80 %
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 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 344,501 $ 406,167 $ 357,389 $ 340,900 $ 340,900 $ 340,900 (4.61) %
Charges for Services 179,094 127,459 131,566 76,125 76,125 76,125 (42.14) %
Interest Revenue 3,856 2,047 2,003 8,500 8,500 8,500 324.36 %
Total Resources $ 527,452 $ 535,673 $ 490,958 $ 425,525 $ 425,525 $ 425,525 (13.33) %
Materials and Services $ 121,284 $ 134,929 $ 130,457 $ 133,039 $ 133,039 $ 133,039 1.98 %
Capital Outlay — 10,615 — — — — — %
Contingency — — 360,501 292,486 292,486 292,486 (18.87) %
Total Requirements $ 121,284 $ 145,544 $ 490,958 $ 425,525 $ 425,525 $ 425,525 (13.33) %
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126
Facilitate orderly growth and development in the Deschutes County community through coordinated
programs of Land Use Planning, Onsite Wastewater, Building Safety, Code Compliance, education and
service to the public.
Department Director: Peter Gutowsky Community Development
Summary
:
541-385-1709 Total Budget $ 12,475,587
cdd-webmaster@deschutes.org Budget Change (10.45) %
:www.deschutes.org/cd Total Staff 64.00 FTE
Staff Change —
Community Development
Resources
Beginning
Working Capital
11%
Charges for
Services
81%
Transfers In
6%
Other Categories
2%
Community Development
Requirements
Personnel
Services
71%
Materials and
Services
16%
Transfers Out
2%
Contingency
11%
Department Overview
The Community Development Department (CDD) consists of Administrative Services and five divisions which
provide coordinated planning and development services. The department is made up of the following divisions
and programs:
ADMINISTRATIVE SERVICES: Provides oversight for all departmental operations and facilities, human
resources, budget, customer service, technology and performance measures. Staff are responsible for the
integration of technology across all CDD divisions and coordinates with cities as well as providing direct service to
the public via application training and support, web-based mapping, reporting services and data distribution.
COORDINATED SERVICES DIVISION: Provides coordination of permitting and “front line” direct services
to customers. While coordinating with all operating divisions, staff ensure accurate information is provided to the
public, while minimizing wait times and ensuring the efficient operation of the front counter and online portal.
CODE COMPLIANCE DIVISION: Responsible for investigating code violation complaints to ensure
compliance with each of the codes and statutes administered by CDD and provides direct service to the cities of
La Pine and Sisters for building code violations under the Building Safety program.
COMMUNITY DEVELOPMENT
127
BUILDING SAFETY DIVISION: Provides construction plan reviews, consultation and inspections to assure
compliance with federal and state building codes in the rural County and cities of La Pine and Sisters.
ONSITE WASTEWATER DIVISION: Regulates on-site wastewater treatment systems (septic) and
monitors environmental factors for public health and resource protection.
PLANNING DIVISION: The Planning Division is separated into two operational areas: Current and Long
Range Planning. Current Planning processes individual land use applications and provides information to the
public on all land use related issues. Long Range Planning addresses the future needs of the community through
updates to the comprehensive plan, changes to County Code and other special projects.
SUCCESSES & CHALLENGES
Significant Accomplishments
• Published a Community Engagement Center webpage in an effort to provide an opportunity for public
engagement, learn about current projects and post department announcements.
• Improved system interoperability of Accela and DIAL software systems by increasing efficiency and improved
service by allowing “real time” document upload.
• Implemented process and procedure to invoice non-residential transportation system development charges in
an effort to identify charges due and allow for online payments.
• Adopted Unmanned Aerial System (Drone) Policy to establish guidelines for the use of drones to perform
building safety inspections and implemented their use.
• Staff participated on the 2023 Oregon Residential Specialty Code review committee through Oregon Building
Codes Division.
• Participated in pilot program to test Oregon ePermitting inspector application.
•Continued to enforce County regulations to preserve rural quality of life by striving to achieve voluntary
compliance in 90% of code compliance complaints and resolving 85% of cases within one year.
•Analyzed and revised the Code Compliance program in an effort to create efficiencies for case assignment,
management and proceedings.
•Provided staff with safety classes in coordination with Deschutes County Sheriff’s Office.
•Transitioned residential plan submission from paper to electronic format.
•Continued coordination with the Deschutes County/Neighbor Impact Loan Partnership program that provides
financial assistance to South County property owners when a nitrogen-reducing Alternative Treatment
Technology (ATT) system is required to repair a failing onsite system.
•Provided technical assistance to Terrebonne Sanitary District Formation Committee and for the Tumalo sewer
feasibility study.
•Received a technical assistance grant for improved virtual engagement and software tools.
•Conducted the first round of community engagements for the Comprehensive Plan Update. Engagements
included in-person open houses, an online survey, and over 50 local meetings.
128
Fiscal Issues
• Ensuring financial stability and sustained high quality services by establishing a financial contingency plan
that provides a clear course of action if CDD’s reserve funds decline.
• CDD is experiencing a decrease in permitting volume during a period in which there has been significant staff
turnover and increased costs. A short-term challenge will be to navigate this period of decreasing revenue
while focusing on service delivery and staff training and education while reducing expenditures where
possible.
• CDD is responding to inquiries regarding rural development opportunities. Many of these inquiries require
research and in-depth responses, but do not result in permits and corresponding revenue. This “non-fee
generating” work, a public good, is consuming limited resources to efficiently process a variety of permits.
• Staff turnover is creating additional costs to re-allocate resources from service delivery to training across the
department.
Operational Challenges
• Maintaining productivity while experiencing staff turnover resulting in comprehensive training and
development plans for new staff. During 2022, CDD welcomed 11 new staff, internally promoted 8 staff and
ended the year with 14 vacant positions with 8 of those removed in January 2023. An estimated 57% of CDD
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.
•Succession planning for upcoming staff retirements. An estimated 14% of current staff will be eligible for
retirement within the next 5 to 8 years based on length of service.
•Continuing modified business operations including remote work opportunities, dispatching field staff from
home, adherence to ongoing public health and safety measures and continued expansion of CDD online
services and meeting technologies.
•Improving public hearing and engagement strategies with in-person and remote/online participation
opportunities.
•Implementing new laws from the 2023 Legislative Session.
•Processing complex and controversial code compliance cases and land use applications.
•Addressing affordable housing through collaboration with cities, the County’s property manager, and exploring
rural land use strategies.
•Continuing improvement of the department’s website and other electronic internal and external services to
improve efficiencies and service delivery.
129
Organizational Chart
130
Budget Summary - Community Development (Fund 295)
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 1,253,356 $ 1,749,673 $ 2,096,504 $ 1,317,921 $ 1,317,921 $ 1,317,921 (37.14) %
State Government Payments 33,908 — — 28,260 28,260 28,260 — %
Local Government Grants 49,719 31,461 30,000 36,700 36,700 36,700 22.33 %
Charges for Services 9,427,268 10,310,719 11,436,349 10,174,224 10,174,224 10,174,224 (11.04) %
Fines and Fees 10,325 24,077 28,150 5,000 5,000 5,000 (82.24) %
Interest Revenue 20,708 14,516 14,495 36,000 36,000 36,000 148.36 %
Interfund Charges 145,522 161,661 166,525 180,656 180,656 180,656 8.49 %
Transfers In — 170,661 160,000 696,826 696,826 696,826 335.52 %
Total Resources $ 10,940,808 $ 12,462,768 $ 13,932,023 $ 12,475,587 $ 12,475,587 $ 12,475,587 (10.45) %
Personnel Services $ 6,624,380 $ 7,336,069 $ 9,188,752 $ 8,826,666 $ 8,826,666 $ 8,826,666 (3.94) %
Materials and Services 1,461,757 1,627,875 2,044,552 2,050,258 2,050,258 2,050,258 0.28 %
Transfers Out 1,104,998 1,329,868 1,071,585 230,296 230,296 230,296 (78.51) %
Contingency — — 1,627,134 1,368,367 1,368,367 1,368,367 (15.90) %
Total Requirements $ 9,191,135 $ 10,293,811 $ 13,932,023 $ 12,475,587 $ 12,475,587 $ 12,475,587 (10.45) %
Budget Summary - Code Abatement (Fund 020)
Available resources for enforcement of County solid waste and sanitation codes.
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 121,782 $ 120,967 $ 121,682 $ 118,875 $ 118,875 $ 118,875 (2.31) %
Fines and Fees — — — — — — — %
Interest Revenue 1,345 684 699 3,000 3,000 3,000 329.18 %
Total Resources $ 123,127 $ 121,651 $ 122,381 $ 121,875 $ 121,875 $ 121,875 (0.41) %
Materials and Services $ 2,160 $ 4,542 $ 122,381 $ 121,875 $ 121,875 $ 121,875 (0.41) %
Total Requirements $ 2,160 $ 4,542 $ 122,381 $ 121,875 $ 121,875 $ 121,875 (0.41) %
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 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 77,787 $ 82,334 $ 78,177 $ 63,878 $ 63,878 $ 63,878 (18.29) %
Charges for Services 37,500 55,500 45,000 4,500 4,500 4,500 (90.00) %
Interest Revenue 797 499 516 1,600 1,600 1,600 210.08 %
Total Resources $ 116,084 $ 138,333 $ 123,693 $ 69,978 $ 69,978 $ 69,978 (43.43) %
Materials and Services $ 33,750 $ 45,000 $ 123,693 $ 69,978 $ 69,978 $ 69,978 (43.43) %
Total Requirements $ 33,750 $ 45,000 $ 123,693 $ 69,978 $ 69,978 $ 69,978 (43.43) %
131
Budget Summary - Newberry Neighborhood (Fund 297)
Available resources from prior years’ proceeds from land sales to ensure groundwater quality in South County.
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 167,492 $ 429,369 $ 75,700 $ 136,025 $ 136,025 $ 136,025 79.69 %
Interest Revenue 2,489 982 1,213 3,400 3,400 3,400 180.30 %
Other Non-Operational Revenue 314,590 272,454 58,000 — — — (100.00) %
Total Resources $ 484,571 $ 702,805 $ 134,913 $ 139,425 $ 139,425 $ 139,425 3.34 %
Transfers Out $ 55,202 $ 568,802 $ — $ — $ — $ — — %
Contingency — — 134,913 — — — (100.00) %
Total Requirements $ 55,202 $ 568,802 $ 134,913 $ 139,425 $ 139,425 $ 139,425 3.34 %
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 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 2,413,780 $ 2,440,599 $ 2,603,759 $ 2,743,525 $ 2,743,525 $ 2,743,525 5.37 %
Interest Revenue 26,820 14,367 14,446 68,000 68,000 68,000 370.72 %
Transfers In — 148,659 100,000 — — — (100.00) %
Total Resources $ 2,440,599 $ 2,603,625 $ 2,718,205 $ 2,811,525 $ 2,811,525 $ 2,811,525 3.43 %
Transfers Out $ — $ — $ — $ 510,105 $ 510,105 $ 510,105 — %
Reserve — — 2,718,205 2,301,420 2,301,420 2,301,420 (15.33) %
Total Requirements $ — $ — $ 2,718,205 $ 2,811,525 $ 2,811,525 $ 2,811,525 3.43 %
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 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 3,855,643 $ 4,754,477 $ 5,595,973 $ 6,532,337 $ 6,532,337 $ 6,532,337 16.73 %
Interest Revenue 44,159 28,891 28,667 166,000 166,000 166,000 479.06 %
Transfers In 854,675 956,818 639,437 122,752 122,752 122,752 (80.80) %
Total Resources $ 4,754,477 $ 5,740,186 $ 6,264,077 $ 6,821,089 $ 6,821,089 $ 6,821,089 8.89 %
Reserve $ — $ — $ 6,264,077 $ 6,821,089 $ 6,821,089 $ 6,821,089 8.89 %
Total Requirements $ — $ — $ 6,264,077 $ 6,821,089 $ 6,821,089 $ 6,821,089 8.89 %
132
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 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 623,447 $ 780,293 $ 912,337 $ 821,646 $ 821,646 $ 821,646 (9.94) %
Interest Revenue 7,042 4,791 4,746 18,375 18,375 18,375 287.17 %
Transfers In 149,805 125,031 19,529 — — — (100.00) %
Total Resources $ 780,293 $ 910,115 $ 936,612 $ 840,021 $ 840,021 $ 840,021 (10.31) %
Transfers Out $ — $ — $ — $ 86,721 $ 86,721 $ 86,721 — %
Reserve — — 936,612 753,300 753,300 753,300 (19.57) %
Total Requirements $ — $ — $ 936,612 $ 840,021 $ 840,021 $ 840,021 (10.31) %
Budget Summary - Facilities Reserve (Fund 303)
Transfer from Community Development (Fund 295) for future capital improvements for CDD’s facilities.
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ — $ — $ — $ 175,000 $ 175,000 $ 175,000 — %
Interest Revenue — — — 4,300 4,300 4,300 — %
Transfers In — — 200,000 — — — (100.00) %
Total Resources $ — $ — $ 200,000 $ 179,300 $ 179,300 $ 179,300 (10.35) %
Materials and Services $ — $ — $ 50,000 $ — $ — $ — (100.00) %
Transfers Out — — — 150,000 150,000 150,000 — %
Reserve — — 150,000 29,300 29,300 29,300 (80.47) %
Total Requirements $ — $ — $ 200,000 $ 179,300 $ 179,300 $ 179,300 (10.35) %
133
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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 $ 4,136,523 Total Budget $ 2,938,269
expomarketing@deschutes.org Budget Change 7.69 %Budget Change 20.96 %
:www.deschutesfair.com Total Staff 17.50 FTE Total Staff 0.00 FTE
Staff Change 4.13 Staff Change (0.13)
Fair & Expo Center
Resources
Beginning
Working Capital
18%
Charges for
Services
49%
Interest Revenue
1%
Other Non-
Operational
Revenue
7%
Transfers In
25%
Fair & Expo Center
Requirements
Personnel
Services
46%
Materials and
Services
42%
Debt Service
2%Transfers Out
4%
Contingency
6%
Department Overview
The Deschutes County Fair & Expo Center, located on a 320-acre site in Redmond, is the premier facility of its
kind in the Northwest. The Fair & Expo Center is the venue for the annual Deschutes County Fair and the facility
is used for more than 400 events annually with an emphasis on youth, agriculture, and community.
The primary purpose of the Fair & Expo Center is to provide social, cultural, recreational, agricultural, commercial
and educational opportunities for the residents of Deschutes County, and the surrounding region. Fair & Expo
Center staff are responsible for maintaining 167,000 square feet of exhibit space, 120,000 square feet of covered
livestock and equestrian arenas, 400 horse stalls, and a 105-space RV park complex as well as a two county
parks.
SUCCESSES & CHALLENGES
Significant Accomplishments
• Successfully produced the 2022 Deschutes County Fair & Rodeo, with phenomenal success. The 2022 event
had the highest ever attendance and earnings in virtually all categories.
FAIR & EXPO CENTER
135
• Continued to play an important role in emergency response as an evacuation center for fires and other local
disasters, as well as a staging area in preparation for incidents.
• Fair & Expo continues to serve as an offsite host facility for the Deschutes County Circuit Court, allowing
justice to be served within our community despite the impacts of COVID-19.
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 over 20 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 have reached the end of their useful life; include flooring surfaces
and restrooms in the Three Sisters Conference Center, walking paths, and more. Progress has begun to
upgrade the software program that manages the facility's HVAC system.
▪ 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
136
Budget Summary - Fair & Expo Center (Fund 615)
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ (1,199) $ 923,473 $ 971,352 $ 754,000 $ 754,000 $ 754,000 (22.38) %
Charges for Services 1,405,920 1,581,394 1,494,313 2,044,000 2,044,000 2,044,000 36.79 %
Interest Revenue 1,051 5,301 5,221 22,000 22,000 22,000 321.38 %
Other Non-Operational Revenue 157,405 163,028 239,000 277,500 277,500 277,500 16.11 %
Interfund Charges 226,786 30,000 — — — — — %
Transfers In 1,155,054 1,229,581 1,131,342 1,039,023 1,039,023 1,039,023 (8.16) %
Total Resources $ 2,945,690 $ 3,932,777 $ 3,841,228 $ 4,136,523 $ 4,136,523 $ 4,136,523 7.69 %
Personnel Services $ 1,196,961 $ 1,329,883 $ 1,427,150 $ 1,896,951 $ 1,896,951 $ 1,896,951 32.92 %
Materials and Services 710,960 1,194,798 1,569,634 1,737,186 1,737,186 1,737,186 10.67 %
Debt Service 103,519 101,799 101,270 100,190 100,190 100,190 (1.07) %
Transfers Out 10,777 310,777 427,215 163,342 163,342 163,342 (61.77) %
Contingency — — 315,960 238,854 238,854 238,854 (24.40) %
Total Requirements $ 2,022,217 $ 2,937,257 $ 3,841,228 $ 4,136,523 $ 4,136,523 $ 4,136,523 7.69 %
Budget Summary - Deschutes County Fair (Fund 616)
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ (47,461) $ (109,033) $ 384,715 $ 539,152 $ 539,152 $ 539,152 40.14 %
State Government Payments 53,167 53,167 53,167 53,167 53,167 53,167 — %
Charges for Services — 1,535,039 1,580,000 1,800,200 1,800,200 1,800,200 13.94 %
Interest Revenue (129) 2,683 2,713 13,500 13,500 13,500 397.60 %
Other Non-Operational Revenue — 326,544 330,000 454,750 454,750 454,750 37.80 %
Transfers In 75,000 75,000 75,000 75,000 75,000 75,000 — %
Sales of Equipment — 5,239 3,500 2,500 2,500 2,500 (28.57) %
Total Resources $ 80,577 $ 1,888,638 $ 2,429,095 $ 2,938,269 $ 2,938,269 $ 2,938,269 20.96 %
Personnel Services $ 163,282 $ 36,681 $ 169,445 $ 276,531 $ 276,531 $ 276,531 63.20 %
Materials and Services 26,328 1,316,102 1,802,585 2,306,325 2,306,325 2,306,325 27.95 %
Transfers Out — 150,000 231,706 109,503 109,503 109,503 (52.74) %
Contingency — — 225,358 245,910 245,910 245,910 9.12 %
Total Requirements $ 189,611 $ 1,502,783 $ 2,429,095 $ 2,938,269 $ 2,938,269 $ 2,938,269 20.96 %
137
Budget Summary - Fair & Expo Center Capital Reserve (Fund 617)
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 726,169 $ 1,029,596 $ 1,299,942 $ 2,592,838 $ 2,592,838 $ 2,592,838 99.46 %
Interest Revenue 8,532 8,012 7,414 64,800 64,800 64,800 774.02 %
Transfers In 385,418 779,502 1,149,827 824,187 824,187 824,187 (28.32) %
Total Resources $ 1,120,120 $ 1,817,110 $ 2,457,183 $ 3,481,825 $ 3,481,825 $ 3,481,825 41.70 %
Materials and Services $ 16,910 $ 8,564 $ 495,000 $ 343,555 $ 343,555 $ 343,555 (30.59) %
Capital Outlay 73,613 (894) 375,000 746,445 746,445 746,445 99.05 %
Transfers Out — — — — — — — %
Reserve — — 1,587,183 2,391,825 2,391,825 2,391,825 50.70 %
Total Requirements $ 90,523 $ 7,670 $ 2,457,183 $ 3,481,825 $ 3,481,825 $ 3,481,825 41.70 %
Budget Summary - RV Park (Fund 618)
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 227,936 $ — $ 116,415 $ 93,115 $ 93,115 $ 93,115 (20.01) %
Charges for Services 18,028 23,954 23,700 16,000 16,000 16,000 (32.49) %
Interest Revenue 1,636 578 552 2,300 2,300 2,300 316.67 %
Other Non-Operational Revenue 634,541 560,182 618,000 512,500 512,500 512,500 (17.07) %
Transfers In 180,000 180,000 180,000 180,000 180,000 180,000 — %
Total Resources $ 1,062,140 $ 764,713 $ 938,667 $ 803,915 $ 803,915 $ 803,915 (14.36) %
Personnel Services — 1,643 111,153 91,328 91,328 91,328 (17.84) %
Materials and Services 291,093 242,863 259,755 303,173 303,173 303,173 16.72 %
Debt Service 221,874 221,629 223,273 222,630 222,630 222,630 (0.29) %
Transfers Out 549,173 132,042 261,566 51,564 51,564 51,564 (80.29) %
Contingency — — 82,920 135,220 135,220 135,220 63.07 %
Total Requirements $ 1,062,140 $ 598,177 $ 938,667 $ 803,915 $ 803,915 $ 803,915 (14.36) %
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 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 497,466 $ 1,054,426 $ 1,172,718 $ 1,372,453 $ 1,372,453 $ 1,372,453 17.03 %
Interest Revenue 7,787 6,354 6,298 34,300 34,300 34,300 444.62 %
Transfers In 549,173 132,042 261,750 51,564 51,564 51,564 (80.30) %
Total Resources $ 1,054,426 $ 1,192,822 $ 1,440,766 $ 1,458,317 $ 1,458,317 $ 1,458,317 1.22 %
Materials and Services — — — 100,000 100,000 100,000 — %
Capital Outlay — 885 100,000 74,000 74,000 74,000 (26.00) %
Reserve — — 1,340,766 1,284,317 1,284,317 1,284,317 (4.21) %
Total Requirements $ — $ 885 $ 1,440,766 $ 1,458,317 $ 1,458,317 $ 1,458,317 1.22 %
138
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 $ 32,194,962
road@deschutes.org Budget Change 4.59 %
:www.deschutes.org/road Total Staff 62.00 FTE
Staff Change 1.00
Road Department
Resources
Beginning
Working Capital
17%
Federal
Government
Payments
9%
State
Government
Payments
64%
Local
Government
Grants
2%
Interfund Charges
5%
Road Department
Requirements
Personnel
Services
27%
Materials and
Services
27%
Transfers Out
39%
Contingency
7%
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
139
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 2023, 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 69 miles
of chip seal, 9.3 miles of contracted slurry seal and 7.7 miles of contracted paving. Additional chip seal was
performed for the cities of Redmond, and Sisters.
• Significant capital projects completed or initiated in FY 2023 include initiation of the construction portion of the
Hunnell Road Project, roundabout construction at Deschutes Market Road/Hamehook Road.
• Significant overlay projects in FY 2023 included Alfalfa Market Road, Deschutes Market Road (south and west
of Hamehook), Rosland Road, and other segments.
• In FY 2023, the Road Department initiated project development (design/engineering and/or right-of-way
acquisition) for the Powell Butte Highway/Butler Market Road Roundabout Project, the Lower Bridge
Way/43rd Street intersection project and several bridge replacement projects (Smith Rock, Gribbling Road,
Hamehook Road and Wilcox Road).
• The Road Department continued with its update to the County’s Transportation System Plan as well as
facilitated an update to the Wastewater Feasibility Study in Terrebonne and the Tumalo Wastewater Feasibility
Study.
• The Department facilitated creation of the Deschutes County Road Agency and an intergovernmental entity
per ORS 190 and HB 2174 (2021) to receive and expend federal Secure Rural Schools (SRS) funding which
enables a larger federal funding allotment from the federal Payment in Lieu of Taxes (PILT) program.
Fiscal Issues
• In FY 2023, the State Highway Fund allocation to Deschutes County is on track to exceed the State funding
projection. This is primarily due to the growth within Deschutes County outpacing the growth of other counties
in the state, thus resulting in a higher proportional share of the county allocation of the State Highway Fund.
In FY 2024, the County is anticipating a $500,000 (2.7%) increase in revenue due to the final phase-in of HB
2017 fuel tax increase scheduled to occur in January 2024.
• In FY 2024, the Road Department will receive a $690,000 reimbursement from the FHWA’s Federal Land
Access Program (FLAP) for chip seal improvements to a 10 mile portion of Cascade Lakes Highway. This
FLAP project was awarded in 2018. In the winter of 2023, FLAP program announced the award of two
140
projects in Deschutes County; the Buckhorn Road paving project ($1.5 million) and Three Creeks Road
overlay and widening ($3.1 million) - these projects will be constructed in FY 2026+/-.
• In June of 2017, the legislature passed a transportation funding package via HB 2017 which provided a 7-
year phase-in of a $0.010 fuel tax increase, in addition to other funding mechanisms. On January 1, 2022, the
second phase of the three-phase fuel tax increase (2-cents per gallon) took effect. The majority of new
revenue will fund the Department’s Capital Improvement Plan projects and other major maintenance projects
within the Road CIP Fund (465).
• The FY 2023 Road Department budget has been prioritized to reflect the requisite investment to maintain and
sustain the existing pavement system asset (approximate $500 million replacement value). The total FY 2024
Pavement Management Program investment of $9.2 million is projected to sustain the Pavement Condition
Index (low 80s).
• The FY 2024 budget incorporates federal re-authorization of funding ($3.0 million total) of the Secure Rural
Schools program and Payment in Lieu of Taxes program. Once received within the newly created Fund 715
(Deschutes County Road Agency), this funding will be transferred to the Road Fund (325) and the General
Fund for expenditures.
Operational Challenges
• The most significant operational challenge continues to be delivery of a very aggressive Capital Improvement
Plan with $11.4 million of planned expenditures (construction and project development) in FY 2024 to be
delivered by the Road Department. This challenge is compounded by the difficulty the engineering division
has had in filling vacant positions, including all of the engineering division positions that were funded in the FY
2023 budget. Additionally, the Budget contains the remaining $5.1 million (of $10 million total) contribution to
ODOT for the US 97 Terrebonne Project and a $1.0M contribution to ODOT for construction of the planned
roundabout at US 20/Locust Avenue in Sisters. Estimated project expenditures are provided in detail in the
Capital Improvement Program (Fund 465) section of the budget.
• In FY 2024 the Road Department has budgeted for a contracted slurry seal on 10+ 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.
• Inflation and supply chain issues will continue to significantly impact Road Department operations. The FY
2024 budget will reflect a re-budgeting of equipment that was not able to be purchased in FY 2023 due to
supply chain and other availability issues.
141
Organizational Chart
Budget Summary - Road (Fund 325)
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 4,217,071 $ 8,566,521 $ 5,892,967 $ 5,521,251 $ 5,521,251 $ 5,521,251 (6.31) %
Federal Government Payments 3,867,783 3,136,606 3,132,502 2,979,703 2,979,703 2,979,703 (4.88) %
State Government Payments 17,349,102 19,740,504 19,483,147 20,648,483 20,648,483 20,648,483 5.98 %
Local Government Grants 627,694 155,269 403,731 1,156,342 763,171 763,171 89.03 %
Charges for Services 65,080 65,027 71,400 70,560 70,560 70,560 (1.18) %
Fines and Fees 27,485 12,397 5,000 7,000 7,000 7,000 40.00 %
Interest Revenue 69,589 61,252 54,172 139,031 139,031 139,031 156.65 %
Other Non-Operational Revenue 1,080 1,206 1,210 1,248 1,248 1,248 3.10 %
Interfund Charges 1,198,004 1,254,413 1,311,901 1,450,015 1,450,015 1,450,015 10.53 %
Sales of Equipment 333,109 341,833 426,000 614,500 614,500 614,500 44.25 %
Total Resources $ 27,755,996 $ 33,335,028 $ 30,782,030 $ 32,588,133 $ 32,194,962 $ 32,194,962 4.59 %
Personnel Services $ 6,422,847 $ 6,751,810 $ 7,802,271 $ 8,406,468 $ 8,406,468 $ 8,406,468 7.74 %
Materials and Services 6,065,466 6,877,560 8,246,700 8,600,033 8,600,033 8,600,033 4.28 %
Capital Outlay 17,944 141,754 140,025 118,260 118,260 118,260 (15.54) %
Transfers Out 6,683,218 11,757,547 12,330,136 12,700,000 12,700,000 12,700,000 3.00 %
Contingency — — 2,262,898 2,763,372 2,370,201 2,370,201 4.74 %
Total Requirements $ 19,189,475 $ 25,528,671 $ 30,782,030 $ 32,588,133 $ 32,194,962 $ 32,194,962 4.59 %
142
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 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 235,478 $ 273,556 $ 315,341 $ 291,912 $ 291,912 $ 291,912 (7.43) %
Licenses and Permits 158,683 157,156 168,347 135,009 135,009 135,009 (19.80) %
Charges for Services 50,037 56,944 53,084 43,814 43,814 43,814 (17.46) %
Interest Revenue 3,473 2,144 1,975 7,300 7,300 7,300 269.62 %
Total Resources $ 447,671 $ 489,800 $ 538,747 $ 478,035 $ 478,035 $ 478,035 (11.27) %
Materials and Services $ 174,115 $ 173,830 $ 251,758 $ 291,774 $ 291,774 $ 291,774 15.89 %
Contingency — — 286,989 186,261 186,261 186,261 (35.10) %
Total Requirements $ 174,115 $ 173,830 $ 538,747 $ 478,035 $ 478,035 $ 478,035 (11.27) %
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 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 1,052,791 $ 1,393,308 $ 1,662,010 $ 1,292,479 $ 1,292,479 $ 1,292,479 (22.23) %
Charges for Services 723,824 511,974 — 291,535 291,535 291,535 — %
Interest Revenue 14,950 9,481 9,151 32,310 32,310 32,310 253.08 %
Total Resources $ 1,791,565 $ 1,914,763 $ 1,671,161 $ 1,616,324 $ 1,616,324 $ 1,616,324 (3.28) %
Materials and Services $ 398,257 $ 484,082 $ 509,074 $ 509,074 $ 509,074 7.95 %
Contingency — — 1,199,595 1,107,250 1,107,250 1,107,250 (7.70) %
Total Requirements $ 398,257 $ 484,082 $ 1,671,161 $ 1,616,324 $ 1,616,324 $ 1,616,324 (3.28) %
143
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 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 3,751,579 $ 4,076,871 $ 5,407,613 $ 5,972,443 $ 5,972,443 $ 5,972,443 10.45 %
Interest Revenue 52,398 34,127 35,525 149,311 149,311 149,311 320.30 %
Transfers In 1,418,945 2,213,525 2,551,415 2,700,000 2,700,000 2,700,000 5.82 %
Total Resources $ 5,222,922 $ 6,324,523 $ 7,994,552 $ 8,821,754 $ 8,821,754 $ 8,821,754 10.35 %
Materials and Services $ 192,770 $ 81,516 $ 680,915 $ 1,304,040 $ 1,304,040 $ 1,304,040 91.51 %
Capital Outlay 953,282 624,374 2,982,373 3,985,742 3,985,742 3,985,742 33.64 %
Contingency — — 4,331,264 3,531,972 3,531,972 3,531,972 (18.45) %
Total Requirements $ 1,146,052 $ 705,890 $ 7,994,552 $ 8,821,754 $ 8,821,754 $ 8,821,754 10.35 %
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 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 3,684,676 $ 3,788,510 $ 4,012,142 $ 1,484,022 $ 1,484,022 $ 1,484,022 (63.01) %
Licenses and Permits 1,581,719 1,572,436 1,800,000 1,500,000 1,500,000 1,500,000 (16.67) %
Interest Revenue 50,572 27,825 27,217 38,600 38,600 38,600 41.82 %
Other Non-Operational Revenue 26,881 8,380 6,000 4,000 4,000 4,000 (33.33) %
Total Resources $ 5,343,849 $ 5,397,151 $ 5,845,359 $ 3,026,622 $ 3,026,622 $ 3,026,622 (48.22) %
Transfers Out $ 1,555,339 $ 1,128,091 $ 4,451,592 $ 2,500,000 $ 2,500,000 $ 2,500,000 (43.84) %
Contingency — — 1,393,767 526,622 526,622 526,622 (62.22) %
Total Requirements $ 1,555,339 $ 1,128,091 $ 5,845,359 $ 3,026,622 $ 3,026,622 $ 3,026,622 (48.22) %
144
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 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 25,512,586 $ 23,533,004 $ 24,548,274 $ 19,012,380 $ 19,012,380 $ 19,012,380 (22.55) %
State Government Payments 2,670,996 1,000,000 1,818,500 1,704,116 1,704,116 1,704,116 (6.29) %
Interest Revenue 271,831 124,832 124,563 475,310 475,310 475,310 281.58 %
Transfers In 6,819,612 10,672,113 14,230,313 12,500,000 12,500,000 12,500,000 (12.16) %
Total Resources $ 35,275,026 $ 35,329,948 $ 40,721,650 $ 33,691,806 $ 33,691,806 $ 33,691,806 (17.26) %
Materials and Services $ 158,465 $ 109,870 $ 127,640 $ 132,770 $ 132,770 $ 132,770 4.02 %
Capital Outlay 11,583,557 7,996,247 28,259,526 23,640,057 23,640,057 23,640,057 (16.35) %
Contingency — — 12,334,484 9,918,979 9,918,979 9,918,979 (19.58) %
Total Requirements $ 11,742,022 $ 8,106,117 $ 40,721,650 $ 33,691,806 $ 33,691,806 $ 33,691,806 (17.26) %
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. Funds are transferred to the Road Department (Fund 325) for maintenance
services.
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 1,336,007 $ 1,765,694 $ 1,764,739 $ 2,199,551 $ 2,199,551 $ 2,199,551 24.64 %
Interest Revenue 16,569 11,373 11,042 54,990 54,990 54,990 398.01 %
Transfers In 714,975 758,954 664,098 759,582 759,582 759,582 14.38 %
Sales of Equipment 72,813 22,638 35,000 35,000 35,000 35,000 — %
Total Resources $ 2,140,364 $ 2,558,659 $ 2,474,879 $ 3,049,123 $ 3,049,123 $ 3,049,123 23.20 %
Materials and Services $ 179,071 $ 189,244 $ 217,000 $ 232,000 $ 232,000 $ 232,000 6.91 %
Capital Outlay 195,599 201,430 600,000 900,000 900,000 900,000 50.00 %
Contingency — — 1,657,879 1,917,123 1,917,123 1,917,123 15.64 %
Total Requirements $ 374,670 $ 390,674 $ 2,474,879 $ 3,049,123 $ 3,049,123 $ 3,049,123 23.20 %
145
Budget Summary - Special Transportation (Fund 150)
State and federal grants for public transit services.
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ (1,846) $ 26,296 $ 13,971 $ 15,555 $ 15,555 $ 15,555 11.34 %
Federal Government Payments 43,685 45,868 45,868 48,164 48,164 48,164 5.01 %
State Government Payments 434,884 448,228 448,228 5,906,604 5,906,604 5,906,604 1217.77 %
Interest Revenue 12,041 1,056 1,124 166,528 166,528 166,528 14715.66 %
Interfund Grant 2,500 — — — — — — %
Transfers In 13,435 — — 6,038,916 6,038,916 6,038,916 — %
Total Resources $ 509,700 $ 521,448 $ 509,191 $ 12,175,767 $ 12,175,767 $ 12,175,767 2291.20 %
Materials and Services $ 483,404 $ 494,598 $ 509,191 $ 12,175,767 $ 12,175,767 $ 12,175,767 2291.20 %
Total Requirements $ 483,404 $ 494,598 $ 509,191 $ 12,175,767 $ 12,175,767 $ 12,175,767 2291.20 %
Budget Summary - Statewide Transportation Improvement (Fund 151)
Special Transportation and Statewide Transportation Improvement will be combined into one program by ODOT
beginning 7/1/2023. The balance in Fund 151 will be transferred to Fund 150 and subsequently closed.
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 4,312,128 $ 6,065,664 $ 5,964,758 $ 6,038,916 $ 6,038,916 $ 6,038,916 1.24 %
State Government Payments 3,760,486 4,052,554 4,294,819 — — — (100.00) %
Interest Revenue 55,879 43,021 41,918 — — — (100.00) %
Total Resources $ 8,128,493 $ 10,161,239 $ 10,301,495 $ 6,038,916 $ 6,038,916 $ 6,038,916 (41.38) %
Materials and Services $ 2,049,394 $ 3,614,411 $ 10,301,495 $ — $ — $ — (100.00) %
Transfers Out 13,435 — — 6,038,916 6,038,916 6,038,916 — %
Total Requirements $ 2,062,830 $ 3,614,411 $ 10,301,495 $ 6,038,916 $ 6,038,916 $ 6,038,916 (41.38) %
146
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 $ 2,644,541
:www.deschutes.org/forester Budget Change 9.91 %
Total Staff 2.00 FTE
Staff Change —
Natural Resources
Resources
Beginning
Working Capital
53%
Federal
Government
Payments
39%
Interfund Grant
2%
Other Categories
6%
Natural Resources
Requirements
Personnel
Services
12%
Materials and
Services
33%
Contingency
55%
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 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 37,000 cubic yards of defensible space
material. Collection days for the transfer stations have been expanded to allow more participation from rural
County residents.
NATURAL RESOURCES
147
• Firewise USA communities in Deschutes County now total 62, and many other communities are likely to be
recognized in 2023 and 2024.
Fiscal Issues
• Work with OEM and FEMA to complete implementation of the Hazard Mitigation Grant Program for eligible
fuels reduction due to the Milli Fire. This effort is focused on the greater Redmond area.
• 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.
Budget Summary - Natural Resources (Fund 326)
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 1,113,750 $ 1,227,793 $ 1,309,797 $ 1,408,307 $ 1,408,307 $ 1,408,307 7.52 %
Federal Government Payments 666,416 583,551 862,515 1,031,026 1,031,026 1,031,026 19.54 %
State Government Payments 13,489 8,875 — — — — — %
Interest Revenue 14,320 8,196 8,786 35,208 35,208 35,208 300.73 %
Interfund Charges 60,000 138,000 60,000 60,000 60,000 60,000 — %
Interfund Grant 22,602 100,000 100,000 45,000 45,000 45,000 (55.00) %
Transfers In 50,000 50,000 65,000 65,000 65,000 65,000 — %
Total Resources $ 1,940,576 $ 2,116,414 $ 2,406,098 $ 2,644,541 $ 2,644,541 $ 2,644,541 9.91 %
Personnel Services $ 298,768 $ 306,781 $ 334,557 $ 313,255 $ 313,255 $ 313,255 (6.37) %
Materials and Services 380,373 380,520 737,663 878,002 878,002 878,002 19.02 %
Transfers Out 33,642 8,610 8,210 7,960 7,960 7,960 (3.05) %
Contingency — — 1,325,668 1,445,324 1,445,324 1,445,324 9.03 %
Total Requirements $ 712,783 $ 695,912 $ 2,406,098 $ 2,644,541 $ 2,644,541 $ 2,644,541 9.91 %
148
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 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 186,886 $ 141,516 $ 94,001 $ 80,966 $ 80,966 $ 80,966 (13.87) %
Federal Government Payments 72,503 87,011 90,000 90,000 90,000 90,000 — %
Interest Revenue 2,126 840 821 2,020 2,020 2,020 146.04 %
Total Resources $ 261,516 $ 229,366 $ 184,822 $ 172,986 $ 172,986 $ 172,986 (6.40) %
Materials and Services $ 120,000 $ 120,000 $ 120,000 $ 120,000 $ 120,000 $ 120,000 — %
Contingency — — 64,822 52,986 52,986 52,986 (18.26) %
Total Requirements $ 120,000 $ 120,000 $ 184,822 $ 172,986 $ 172,986 $ 172,986 (6.40) %
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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 $ 18,171,796
solidwaste@deschutes.org Budget Change 3.19 %
:www.deschutes.org/solidwaste Total Staff 41.00 FTE
Staff Change 11.00
Solid Waste Resources
Beginning
Working Capital
13%Charges for
Services
87%
Solid Waste Requirements
Personnel
Services
23%
Materials and
Services
41%
Debt Service
13%Transfers Out
14%
Other Categories
9%
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 2029.
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.
FRACHISED 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
151
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
• Completed the Negus Transfer Station bidding process and undertook the initial phases of site preparation for
the erection of the transfer station building, scales and scale-house in FY 2024.
• Implemented side yard comingle and glass recycling in Sunriver.
• The Solid Waste Advisory Committee (SWAC) has selected the top solid waste management facility (landfill)
candidate sites for further assessment.
• Executed contract for the construction of renewable natural gas (RNG) refining and distribution facility.
Fiscal Issues
• Integrate the diversion infrastructure plan with the long-term facility and capital needs assessment.
• 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 Cell 9 to provide disposal capacity for the next three or four years.
• Negus Transfer Station will be completed and opened with a transition from volume based to weight based
pricing.
Operational Challenges
• Complete a Waste Characterization Study, in partnership with the Department of Environmental Quality
(DEQ), to identify possible areas for increased diversion of recyclables 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.
• Develop an inter-governmental agreement for administration of franchise agreements throughout the County
by Department personnel.
152
Organizational Chart
Budget Summary - Solid Waste (Fund 610)
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 2,285,566 $ 3,957,273 $ 3,107,198 $ 2,416,385 $ 2,416,385 $ 2,416,385 (22.23) %
State Government Payments 3,656 — — — — — — %
Charges for Services 13,372,674 13,877,147 14,451,000 15,678,000 15,678,000 15,678,000 8.49 %
Fines and Fees 30 240 — — — — — %
Interest Revenue 42,794 27,916 30,498 60,410 60,410 60,410 98.08 %
Other Non-Operational Revenue 1 1 1 1 1 1 — %
Sales of Equipment 44,130 25,530 22,000 17,000 17,000 17,000 (22.73) %
Total Resources $ 15,748,851 $ 17,888,107 $ 17,610,697 $ 18,171,796 $ 18,171,796 $ 18,171,796 3.19 %
Personnel Services $ 2,510,986 $ 2,694,834 $ 3,277,684 $ 4,108,983 $ 4,108,983 $ 4,108,983 25.36 %
Materials and Services 4,705,435 5,192,786 6,473,358 7,483,911 7,483,911 7,483,911 15.61 %
Debt Service 861,354 828,197 1,739,630 2,302,340 2,302,340 2,302,340 32.35 %
Capital Outlay 29,523 76,304 264,000 260,000 260,000 260,000 (1.52) %
Transfers Out 3,684,280 6,029,323 5,299,665 2,613,962 2,613,962 2,613,962 (50.68) %
Contingency — — 556,359 1,402,600 1,402,600 1,402,600 152.10 %
Total Requirements $ 11,791,578 $ 14,821,445 $ 17,610,697 $ 18,171,796 $ 18,171,796 $ 18,171,796 3.19 %
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Budget Summary - Landfill Closure (Fund 611)
Closure of landfill cell and monitoring of maintenance of closed landfills.
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 5,052,550 $ 5,183,928 $ 5,944,704 $ 6,789,249 $ 6,789,249 $ 6,789,249 14.21 %
Interest Revenue 56,459 31,312 31,002 169,731 169,731 169,731 447.48 %
Transfers In 100,000 750,000 750,000 750,000 750,000 750,000 — %
Total Resources $ 5,209,009 $ 5,965,241 $ 6,725,706 $ 7,708,980 $ 7,708,980 $ 7,708,980 14.62 %
Materials and Services $ 13,698 $ 12,189 $ 549,100 $ 549,400 $ 549,400 $ 549,400 0.05 %
Capital Outlay 11,383 8,407 — — — — — %
Contingency — — 6,176,606 7,159,580 7,159,580 7,159,580 15.91 %
Total Requirements $ 25,081 $ 20,596 $ 6,725,706 $ 7,708,980 $ 7,708,980 $ 7,708,980 14.62 %
Budget Summary - Landfill Post-Closure (Fund 612)
Funds reserved specifically for monitoring and maintenance of Knott Landfill after it is closed.
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 1,186,788 $ 1,300,354 $ 1,408,142 $ 1,530,053 $ 1,530,053 $ 1,530,053 8.66 %
Interest Revenue 13,565 7,660 7,672 38,251 38,251 38,251 398.58 %
Transfers In 100,000 100,000 100,000 350,000 350,000 350,000 250.00 %
Total Resources $ 1,300,354 $ 1,408,013 $ 1,515,814 $ 1,918,304 $ 1,918,304 $ 1,918,304 26.55 %
Materials and Services $ — $ — $ 1,000 $ 1,000 $ 1,000 $ 1,000 — %
Reserve — — 1,514,814 1,917,304 1,917,304 1,917,304 26.57 %
Total Requirements $ — $ — $ 1,515,814 $ 1,918,304 $ 1,918,304 $ 1,918,304 26.55 %
Budget Summary - Capital Projects (Fund 613)
Funds reserved for large capital expenditures, primarily landfill cell construction and other facility infrastructure
needs.
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 1,516,154 $ 3,408,456 $ 7,800,997 $ 18,919,699 $ 18,919,699 $ 18,919,699 142.53 %
Interest Revenue 24,399 29,367 25,070 472,992 472,992 472,992 1786.69 %
Long Term Liability — — 21,200,000 — — — (100.00) %
Transfers In 2,342,189 5,015,361 3,685,703 750,000 750,000 750,000 (79.65) %
Total Resources $ 3,882,741 $ 8,453,184 $ 32,711,770 $ 20,142,691 $ 20,142,691 $ 20,142,691 (38.42) %
Materials and Services $ 415,770 $ 591,172 $ 829,926 $ 851,795 $ 851,795 $ 851,795 2.64 %
Capital Outlay 58,516 139,912 28,175,000 16,815,000 16,815,000 16,815,000 (40.32) %
Contingency — — 3,706,844 2,475,896 2,475,896 2,475,896 (33.21) %
Total Requirements $ 474,285 $ 731,084 $ 32,711,770 $ 20,142,691 $ 20,142,691 $ 20,142,691 (38.42) %
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Budget Summary - Equipment Reserve (Fund 614)
Funds reserved for large capital operating equipment.
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 846,862 $ 545,695 $ 592,804 $ 866,291 $ 866,291 $ 866,291 46.13 %
Interest Revenue 7,020 3,025 2,973 21,657 21,657 21,657 628.46 %
Transfers In 1,100,000 150,000 750,000 750,000 750,000 750,000 — %
Total Resources $ 2,107,881 $ 698,720 $ 1,345,777 $ 1,637,948 $ 1,637,948 $ 1,637,948 21.71 %
Materials and Services $ 13,965 $ 32,210 $ 25,162 $ 21,597 $ 21,597 $ 21,597 (14.17) %
Capital Outlay 1,548,221 73,697 650,000 535,000 535,000 535,000 (17.69) %
Contingency — — 670,615 1,081,351 1,081,351 1,081,351 61.25 %
Total Requirements $ 1,562,186 $ 105,907 $ 1,345,777 $ 1,637,948 $ 1,637,948 $ 1,637,948 21.71 %
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To promote and protect the health and safety of our community.
Department Director: Janice Garceau Health Services Summary
:541-322-7400 (Public Health) Total Budget $ 80,067,060
:541-322-7500 (Behavioral Health)Budget Change 3.29 %
healthservices@deschutes.org Total Staff 415.80 FTE
Staff Change (5.00)
Health Services
Resources
Beginning
Working Capital
15%
Federal
Government
Payments
2%State
Government
Payments
71%
Transfers In
12%
Health Services
Requirements
Personnel
Services
62%
Materials and
Services
26%
Transfers Out
2%
Contingency
10%
Department Overview
Deschutes County Health Services (DCHS) provides public health and behavioral health programs and services
that benefit residents county-wide. The department includes more than 400 employees across ten 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: 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 events. Public
Health provides these services through the following programs:
• Access to Preventive Clinical Health Services and Supports: Works to prevent, detect, and treat illness early
to improve health outcomes for the county’s most vulnerable persons. Services include, Reproductive Health,
Women Infants and Children (WIC), Vital Records and Family Support Services.
• Communicable Disease: 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
HEALTH SERVICES
157
outbreaks and emerging threats as well as the Immunization Program, which serves all children and
uninsured adults.
• Environmental Health: 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 knowledge and
skills of adolescents to develop protective factors, fosters healthy relationship building and supports positive
health outcomes into adulthood.
• Emergency Preparedness: Prepares for and responds to public emergencies and threats impacting the health
of the public.
• 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.
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 Services: Provides 24/7 rapid response and stabilization to individuals experiencing mental health
crises and at risk for hospitalization, as well as forensic diversion 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.
• Adult Intensive Services: Serves adults with serious and persistent mental illness, including outpatient and
community-based services, primary care integration, and specialty services: 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.
• Outpatient Comprehensive Care: Provides services to adults, children, and families struggling with mental
health and substance use disorder in community-based hub locations integrated with primary care, as well as
mediation services for separating and divorcing parents of minors.
• Behavioral Health Administration and Front Office: Provides leadership and support for Behavioral Health
programs and administrative functions.
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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, 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 billing, credentialing, fiscal, and contract services, as well as project management and
strategic planning.
• Compliance and Quality Assurance: Provides auditing and oversight of department work to ensure 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, workforce
development and department HR support.
SUCCESSES AND CHALLENGES
Significant Accomplishments
• Public Health continued response efforts related to the COVID-19 pandemic, including supporting the health
system by maintaining vaccine and testing access at community clinics throughout Deschutes County. This
included distributing over 34,000 at-home test kits, coordinating 157 volunteers, and delivering over 19,000
COVID-19 vaccines in 2022. Capacity, knowledge and partnerships built during the response will continue to
be leveraged to enhance Emergency Response Resiliency.
• Public Health’s Healthy Schools program has now reached 15 Bend-La Pine Schools middle and high
schools, which serve approximately 9,500 adolescents. After one and a half years of program activity, at least
six Bend-La Pine secondary schools have integrated a county Public Health Specialist into their school staff
and established a school health team. Ninety-five percent (95%) of Bend-La Pine Health teachers surveyed
are now using effective skills-based curriculum (a 206% improvement over a year).
• Through Public Health Modernization investments, Public Health expanded programming and services, both
locally and regionally. Regional Infection Prevention nurses responded to 193 outbreaks in long-term care
facilities. Environmental Health partnered with Intellectual and Developmental Disabilities (I/DD) to offer
environmental risk assessments for Adult Foster Homes and expanded the Drinking Water Program,
conducting 90 private well samplings to test for Nitrates and Coliform bacteria. Modernization funding also
created capacity to develop an Indoor Air Quality program, offering assessments and safe air education to
vulnerable population settings during wildfire season.
• Behavioral Health offered 24/7 Deschutes County Stabilization Center (DCSC) services for a second
(pandemic) year. During 2022, the DCSC served 932 unique individuals; facilitated 405 law enforcement
drop-offs; and diverted 339 visits from the emergency department. Law enforcement time at the center
reduced from an average of 5.7 minutes (2020) to 4.7 minutes (2022). Twenty-three percent of those served
made use of 23-hour respite and 4% (108 people) reported they would have died by suicide without DCSC
intervention. 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 gained recognition
and attention of state and national entities that look to the DCSC as a model for crisis services.
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• In August 2022, Deschutes County was awarded $2.89 million in funding to address the passage of Measure
110, which decriminalized the possession of personal amounts of hard drugs in Oregon. With this new
investment, DCHS expanded services in four key areas—homeless outreach, harm reduction, intensive youth
services and after-hour crisis support—by adding 11.2 FTE. In collaboration with Best Care, Ideal Options,
Rimrock Trails, Boulder Care and Healing Reins, a Behavioral Health Resource Network was created to
provide 24/7 access to low barrier addiction services.
• In 2022, a per member per month rate was negotiated with Pacific Source, bringing reliable, and sustainable
revenue to System of Care (SOC) Expansion through Wraparound, a philosophy of care used to build support
networks for young adults that is demonstrating local success. Currently, the SOC Team supports up to 100
families monthly with FY 2023 fiscal estimates of $1.1 million. National Outcomes Measures for SOC
Expansion indicates 98.4% of client care includes family/guardian participation, as well as strategies for
coordinating with other system partners. Seventy-four percent of all respondents reported they get along with
their friends, 87% reported stable housing in a private residence or foster home, and fewer than 5% of clients
required support from the Emergency Department. In addition, 94% of WRAP graduates are enrolled in
school.
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. DCHS has prepared a budget that will maintain its current services.
The FY 2024 Health Services budget is $80.1 million, which is approximately 3.29% increase from the previous
year. The requested County General Funds in FY 2024 are $6.8 million, a 2.6% increase from the previous year,
and approximately $368,000, a 12% decrease in Transient Room Tax to support Environmental Health.
• COVID-19 response and recovery continued to be a focal point of Public Health efforts. In FY 2023, funding to
support continued efforts came from federal and local funds, and included $570,000 in FEMA funds, $1.2
million in state and local funds, approval of $575,000 in American Rescue Plan Act funds to support positions
through December 2024. As funding ends and the team emphasizes community recovery and preparedness,
a phased-down in staffing is planned, with six positions ending June 2023, and staggered end dates every six
months through December 2024.
• Oregon Health Authority awarded DCHS Public Health $2.15 million for Public Health Modernization
programming for the FY 2022-2023 biennium, which is used to support 4.0 new positions for both local and
regional Modernization efforts, as well as 5.2 FTE existing positions. Additional funding is anticipated, though
the legislature has yet to determine the FY 2023-2024 biennium amounts.
• Oregon’s Universally Offered Nurse Home Visiting Program continues its phased implementation of Family
Connects Oregon, a free evidence-based, nurse home visiting program for all families with newborns. In
January 2023, the program expanded its reach from Oregon Health Plan members to those with commercial
plans. Targets at full implementation include 60 percent of all births in Deschutes County, or approximately
1,150 births, which would garner $1.3 million in additional revenue annually. The FY 2024 budget includes
$305,000 in revenue, and an additional $500,000 for additional staffing that was approved.
160
• DCHS Behavioral Health negotiated a case rate for fidelity Wraparound services to high-risk youth. The FY
2024 budget includes $1.1 million in revenue, which DCHS estimates will be generated annually. This
revenue will sustain the positions added via a Substance Abuse and Mental Health Administration (SAMHSA)
System of Care grant set to toll in August 2024.
• The Oregon legislature came through with significant investments in behavioral health workforce, crisis
services, behavioral health rates, treatment housing and other key areas of unmet need. Adding to that,
DCHS Behavioral Health successfully established workforce incentives that will help to stabilize and recruit
excellent staff. The FY 2024 budget includes stipends to incentivize coverage of crisis shifts, incentive for
licensure supervision, as well as a 10 percent pay differential for positions focused on services in south
county.
• During FY 2023, DCHS successfully negotiated a contract with PacificSource, the Coordinated Care
Organization (CCO), which adds 30 percent to the per member per month and fee for service rates for those
with Oregon Health Plan. DCHS estimates an additional $1.2 million during FY 2024 compared to FY 2023.
Operational Challenges
• 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 in
FY 2024. In the coming years, this will continue to be a challenge, particularly with regard to the downtown
service area.
• Public Health remains vulnerable to restrictive and unpredictable funding. COVID-19 short-term funding
addressed some chronic gaps. On the horizon is the May 11, 2023 toll of the emergency declaration, abruptly
eliminating revenue streams which support emergency activities, but also helped to offset the phenomenon of
an underfunded Public Health system. It will be critical to assess and ensure that Public Health maintains
capacity to maintain 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 remained a challenge in FY 2023. The challenge was mitigated somewhat by workforce
investments targeted for the Behavioral Health workforce and slowing of the pace of resignations experienced
in 2022. DCHS enters FY 2024 better staffed overall than FY 2023. However, certain roles remain hard to fill,
especially high-skill, central roles such as master’s level clinicians, nurses and supervisors. Profound inflation
of housing costs and limited access to childcare options presents additional challenges for our workforce.
Efforts this year will continue to focus on investments in workforce such as: wage incentives where feasible
and retention efforts focused on reduced administrative burden, access to training, and workforce
development activities intended to support staff in the work.
• The COVID-19 pandemic and societal polarization impact the community’s confidence and trust in
government and Public Health services and programs. Continuing to build public trust and strengthen
community engagement, with a lens on equity and inclusion, remain major priorities.
• 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 and poses 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. This
161
phenomenon is amplified by the growing Aid & Assist population and the difficulty maintaining residential
providers for both Behavioral Health and I/DD during the pandemic.
Organizational Chart
162
Budget Summary- Health Services (Fund 274)
FY 2020
Actual
FY 2021
Actual
FY 2022
Budget
FY 2023
Proposed
FY 2023
Approved
FY 2023
Adopted
% Chg FY
2023
Beginning Working Capital $ 7,817,166 $ 10,689,975 $ 11,228,719 $ 11,417,516 $ 11,417,516 $ 11,417,516 1.68 %
Licenses and Permits 180,315 185,966 180,130 8,800 8,800 8,800 (95.11) %
Federal Government Payments 5,861,496 4,285,814 2,955,448 1,650,060 1,650,060 1,650,060 (44.17) %
State Government Payments 32,762,453 37,844,746 48,779,266 51,820,372 52,020,386 52,020,386 6.64 %
Local Government Grants 3,263,878 2,700,941 1,397,417 1,160,005 1,160,005 1,160,005 (16.99) %
Charges for Services 2,342,515 2,288,974 2,450,705 3,008,667 3,307,667 3,307,667 34.97 %
Fines and Fees 60 120 60 100 100 100 66.67 %
Interest Revenue 153,426 101,438 97,750 262,007 262,007 262,007 168.04 %
Other Non-Operational Revenue 441,077 417,041 848,809 414,389 414,389 414,389 (51.18) %
Interfund Charges 789,334 896,400 951,400 620,000 620,000 620,000 (34.83) %
Transfers In 7,178,321 6,353,585 8,500,248 9,079,130 9,079,130 9,079,130 6.81 %
Total Resources $ 60,917,040 $ 65,892,001 $ 77,516,952 $ 79,568,046 $ 80,067,060 $ 80,067,060 3.29 %
Personnel Services $ 35,975,598 $ 39,393,426 $ 50,658,752 $ 49,371,230 $ 49,916,857 $ 49,916,857 (1.46) %
Materials and Services 13,886,895 12,243,043 19,393,800 20,789,077 20,793,077 20,793,077 7.22 %
Capital Outlay 131,664 82,128 926,575 301,500 336,500 336,500 (63.68) %
Transfers Out 232,908 230,755 492,306 1,282,674 1,282,674 1,282,674 160.54 %
Contingency — — 6,045,519 7,823,565 7,737,952 7,737,952 27.99 %
Total Requirements $ 50,227,065 $ 51,949,352 $ 77,516,952 $ 79,568,046 $ 80,067,060 $ 80,067,060 3.29 %
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 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 9,893,625 $ 14,110,781 $ 13,827,440 $ 16,695,873 $ 16,695,873 $ 16,695,873 20.74 %
State Government Payments 5,290,024 194,767 — 690,000 690,000 690,000 — %
Charges for Services 250,000 — — — — — — %
Interest Revenue 108,318 79,743 81,507 374,451 374,451 374,451 359.41 %
Total Resources $ 15,541,966 $ 14,385,291 $ 13,908,947 $ 17,760,324 $ 17,760,324 $ 17,760,324 27.69 %
Materials and Services $ 15,821 $ 243,509 $ 244,762 $ 3,948 $ 3,948 $ 3,948 (98.39) %
Transfers Out 1,415,365 — 1,473,586 1,930,573 1,930,573 1,930,573 31.01 %
Reserve — — 12,190,600 15,825,803 15,825,803 15,825,803 29.82 %
Total Requirements $ 1,431,185 $ 243,509 $ 13,908,947 $ 17,760,324 $ 17,760,324 $ 17,760,324 27.69 %
163
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.
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 594,967 $ 624,294 $ 612,458 $ 618,760 $ 618,760 $ 618,760 1.03 %
State Government Payments 394,007 378,750 434,013 — — — (100.00) %
Interest Revenue 7,267 4,599 4,517 13,922 13,922 13,922 208.21 %
Total Resources $ 996,241 $ 1,007,642 $ 1,050,988 $ 632,682 $ 632,682 $ 632,682 (39.80) %
Materials and Services $ 371,947 $ 395,761 $ 479,840 $ 6,869 $ 6,869 $ 6,869 (98.57) %
Contingency — — (40,000) — — — (100.00) %
Reserve — — 611,147 625,813 625,813 625,813 2.40 %
Total Requirements $ 371,947 $ 395,761 $ 1,050,988 $ 632,682 $ 632,682 $ 632,682 (39.80) %
164
Support Services Departments
BOARD OF COUNTY COMMISSIONERS
Board of County Commissioners (Fund 628) ................................................................................................167
County General Fund (Fund 001) ....................................................................................................................171
ADMINISTRATIVE SERVICES
Coordinated Houseless Response Office (Fund 205) ..................................................................................173
Veterans’ Services (Fund 001-23) ...................................................................................................................175
Property Management (Fund 001-25) .............................................................................................................177
Project Development & Debt Reserve (Fund 090) ........................................................................................179
Park Development Fees (Fund 132) ...............................................................................................................180
Foreclosed Land Sales (Fund 140) .................................................................................................................180
Risk Management (Fund 670) ..........................................................................................................................181
Administrative Services (Fund 625) ................................................................................................................183
Economic Development (Fund 050) ................................................................................................................186
Law Library (Fund 120) .....................................................................................................................................186
Taylor Grazing (Fund 155) ................................................................................................................................187
Video Lottery (Fund 165) ...................................................................................................................................187
FACILITIES
Facilities (Fund 620) ..........................................................................................................................................189
General County Projects (Fund 070) ..............................................................................................................192
Park Acquisition & Development (Fund 130) .................................................................................................192
Campus Improvements (Fund 463) .................................................................................................................193
FINANCE
Finance (Fund 630) ............................................................................................................................................195
Tax (Fund 001-18) ..............................................................................................................................................198
PERS Reserve (Fund 135) ...............................................................................................................................198
County School (Fund 145) ................................................................................................................................199
165
Dog Control (Fund 350) .....................................................................................................................................199
Finance Reserve (Fund 631) ............................................................................................................................200
Transient Lodging Tax - 7% (Fund 160) ..........................................................................................................200
Transient Lodging Tax - 1% (Fund 170) ..........................................................................................................201
General Capital Reserve (Fund 060) ..............................................................................................................201
American Rescue Plan Act (Fund 200) ...........................................................................................................202
HUMAN RESOURCES
Human Resources (Fund 650) .........................................................................................................................203
Health Benefits (Fund 675) ...............................................................................................................................206
INFORMATION TECHNOLOGY
Information Technology (Fund 660) .................................................................................................................207
Information Technology Reserve (Fund 661) .................................................................................................210
Geographic Information Systems (Fund 305) ................................................................................................210
Court Technology Reserve (Fund 040) ...........................................................................................................210
LEGAL COUNSEL
Legal Counsel (Fund 640) ................................................................................................................................211
Support Services Departments
166
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 $ 873,513
Commissioner: Phil Chang Budget Change 7.85 %
:541-388-6570 Total Staff 3.00 FTE
board@deschutes.org Staff Change —
Board of County
Commissioners Resources
Beginning
Working Capital
7%
Interfund Charges
47%
Transfers In
46%
Board of County
Commissioners Requirements
Personnel
Services
63%
Materials and
Services
34%
Contingency
3%
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
167
Commissioner Anthony DeBone, Chair
•9-1-1 User Board
•Central Oregon Cohesive Strategy Steering Committee
•Central Oregon Intergovernmental Council (COIC)
•Deschutes County Historical Society
•Deschutes County Investment Advisory Committee
•East Cascades Works
•Sunriver – La Pine Economic Development Committee
•Redmond Airport Commission
•State Interoperability Executive Council (SEIC)
Commissioner Patti Adair, Vice-Chair
•AOC Membership Committee Representative
•Central Oregon Health Council
•Central Oregon Area Commission on Transportation
•Central Oregon Regional Solutions Advisory Committee
•Central Oregon Visitors’ Association (COVA)
•Coordinated Houseless Response Office
•Deschutes County Audit Committee
•Deschutes County Behavioral Health Advisory Committee liaison
•Deschutes County Fair Association
•Economic Development Advisory Committee - Sisters
•Hospital Facility Authority Board
•Project Wildfire
•Local Government Advisory Committee for Oregon
•Sisters Vision Implementation Team
•Sisters Park & Recreation District – Budget Committee
•Sunriver Chamber of Commerce
Commissioner Phil Chang
•Association of Oregon Counties - Legislative Committee
•Bend Metropolitan Planning Organization (MPO)
•COIC Regional Housing Council
•Deschutes Basin Water Collaborative
•Deschutes Collaborative Forest Project
•Deschutes County Public Health Advisory Committee liaison
•Deschutes County Public Safety Coordinating Council
•Economic Development for Central Oregon (EDCO)
•Oregon Community Renewable Energy Program Advisory Committee
•Oregon Conservation Corps Advisory Board
•Redmond Economic Development Inc.
•Steering Committee of the Deschutes Trails Coalition
168
Organizational Chart
Budget Summary – Board of County Commissioners (Fund 628)
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 88,660 $ 116,069 $ 109,254 $ 57,812 $ 57,812 $ 57,812 (47.08) %
Interest Revenue 1,360 861 821 4,420 4,420 4,420 438.37 %
Interfund Charges 360,934 351,004 398,218 415,281 415,281 415,281 4.28 %
Transfers In 361,445 365,838 301,626 396,000 396,000 396,000 31.29 %
Total Resources $ 812,398 $ 833,772 $ 809,919 $ 873,513 $ 873,513 $ 873,513 7.85 %
Personnel Services $ 439,547 $ 461,004 $ 500,864 $ 552,547 $ 552,547 $ 552,547 10.32 %
Materials and Services 253,067 242,740 281,576 292,640 292,640 292,640 3.93 %
Transfers Out 3,715 3,716 3,715 3,565 3,565 3,565 (4.04) %
Contingency — — 23,764 24,761 24,761 24,761 4.20 %
Total Requirements $ 696,329 $ 707,460 $ 809,919 $ 873,513 $ 873,513 $ 873,513 7.85 %
169
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170
Budget Summary – General Fund (Fund 001-00)
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.
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 13,529,514 $ 14,990,575 $ 12,975,718 $ 13,826,000 $ 13,826,000 $ 13,826,000 6.55 %
Federal Government Payments 587,028 641,983 641,835 691,130 691,130 691,130 7.68 %
State Government Payments 11,403,331 3,375,624 5,264,560 3,597,268 3,597,268 3,597,268 (31.67) %
Local Government Grants — — 11,000 11,000 11,000 11,000 — %
Property Taxes 31,441,994 33,122,601 34,758,173 35,943,071 37,710,000 37,710,000 8.49 %
Licenses and Permits 36,425 38,175 33,775 36,445 36,445 36,445 7.91 %
Other Tax 170,800 34,181 42,000 34,800 34,800 34,800 (17.14) %
Charges for Services 3,337,078 2,316,888 2,435,609 1,364,900 1,364,900 1,364,900 (43.96) %
Fines and Fees 79,060 83,059 83,029 83,029 83,029 83,029 — %
Interest Revenue 204,431 141,962 109,175 345,567 345,567 345,567 216.53 %
Other Non-Operational Revenue 54,338 45,576 — 47,278 47,278 47,278 — %
Interfund Charges 268,465 193,300 93,552 107,620 107,620 107,620 15.04 %
Transfers In 260,000 260,000 260,000 97,290 97,290 97,290 (62.58) %
Sales of Equipment 50,051 54,157 — — — — — %
Total Resources $ 61,422,514 $ 55,298,081 $ 56,708,426 $ 56,185,398 $ 57,952,327 $ 57,952,327 2.19 %
Personnel Services $ 13,545,895 $ 14,024,622 $ 16,373,035 $ 17,663,595 $ 17,663,595 $ 17,663,595 7.88 %
Materials and Services 12,667,548 5,341,026 7,918,174 6,864,083 6,953,283 6,953,283 (12.19) %
Capital Outlay 14,263 17,600 46,164 — — — (100.00) %
Transfers Out 20,204,234 22,067,006 21,131,416 19,798,807 20,993,449 20,993,449 (0.65) %
Contingency — — 11,239,637 11,858,913 12,342,000 12,342,000 9.81 %
Total Requirements $ 46,431,939 $ 41,450,253 $ 56,708,426 $ 56,185,398 $ 57,952,327 $ 57,952,327 2.19 %
The operating departments located in the General Fund are broken out by organizational unit and addressed in
detail in other areas of this document as indicated below.
• 001-02 County Assessor’s Office (narrative in Direct Services Section)
• 001-05 County Clerk’s Office (narrative in Direct Services Section)
• 001-06 Board of Property Tax Appeals (narrative in Direct Services Section, County Clerk’s Office)
• 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)
171
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172
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 $ 809,100
HouselessOffice@Deschutes.org Budget Change (19.09) %
:www.Deschutes.org/Houseless Total Staff 2.00 FTE
Staff Change —
Coordinated Houseless
Response Office
Resources
Beginning
Working Capital
98%
Other
Categories
2%
Coordinated Houseless
Response Office
Requirements
Personnel
Services
43%Materials and
Services
29%
Reserve
28%
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 our
communities’ houseless response system and to support homelessness solutions for our community. These pilots
are intended to leverage and coordinate existing work in the community and identify gaps in partnership with
existing service providers.
SUCCESSES AND CHALLENGES
Significant Accomplishments
• Established Governing Board.
• Requested and secured emergency funding from incoming Governor’s Administration.
• Developed administrative work plan for upcoming fiscal year.
• On track to meet HB 4123 requirements for establishing Office.
COORDINATED HOUSELESS
RESPONSE OFFICE (CHRO)
173
Fiscal Issues
• Funding was one-time from State Legislature. Securing ongoing operational funding is a current challenge.
Operational Challenges
• Still in startup mode, creating operational infrastructure across agencies.
• Establishing the role of the Coordinated Office and various member/partner entities.
• Expanding the Office’s capacity to respond to wide-ranging community needs.
Organizational Chart
Budget Summary - Coordinated Effort on Houselessness (Fund 205)
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ — $ — $ — $ 789,400 $ 789,400 $ 789,400 — %
State Government Payments — — 1,000,000 — — — (100) %
Interest Revenue — — — 19,700 19,700 19,700 — %
Total Resources $ — $ — $ 1,000,000 $ 809,100 $ 809,100 $ 809,100 (19) %
Personnel Services $ — $ — $ 274,664 $ 344,054 $ 344,054 $ 344,054 25 %
Materials and Services — — 225,336 236,835 236,835 236,835 5 %
Reserve — — 500,000 228,211 228,211 228,211 (54) %
Total Requirements $ — $ — $ 1,000,000 $ 809,100 $ 809,100 $ 809,100 (19) %
174
Provide the Veterans and family members of Deschutes County with timely access to services.
Department Director: Keith MacNamara Veterans' Services Summary
:541-385-3214 Total Budget $ 843,336
vets@deschutes.org Budget Change 3.31 %
Total Staff 5.00 FTE
Staff Change —
Veterans' Services
Resources
State
Government
Payments
22%
General Fund
Subsidy
78%
Veterans' Services
Requirements
Personnel
Services
75%
Materials and
Services
25%
Department Overview
State payments and County General Fund supporting Veterans’ Services which advocates for and assists
veterans and their family members in applying for benefits that may be available to them.
SUCCESSES AND CHALLENGES
Significant Accomplishments
• Maintained a 10 day or less wait time for services.
• Provided services to 1,253 veterans and family members this year.
• Brought in over $1.6 million to our veterans this year.
Fiscal Issues
• Increased cost associated with reclassifying a staff member.
Operational Challenges
• Maintaining the 10 day wait time for services.
• Conducting outreach services to other areas of the county.
VETERANS’ SERVICES
175
Organizational Chart
Budget Summary - Veterans’ Services (Fund 001-23)
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
State Government Payments $ 158,931 $ 182,018 $ 214,836 $ 182,000 $ 182,000 $ 182,000 (15.28) %
General Fund 455,193 583,542 601,496 661,336 661,336 661,336 9.95 %
Total Resources $ 614,124 $ 765,560 $ 816,332 $ 843,336 $ 843,336 $ 843,336 3.31 %
Personnel Services $ 433,133 $ 523,970 $ 594,716 $ 629,044 $ 629,044 $ 629,044 5.77 %
Materials and Services 177,558 238,358 214,674 211,060 211,060 211,060 (1.68) %
Transfers Out 3,432 3,232 6,942 3,232 3,232 3,232 (53.44) %
Total Requirements $ 614,124 $ 765,560 $ 816,332 $ 843,336 $ 843,336 $ 843,336 3.31 %
176
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 $ 543,006
Kristie.Bollinger@deschutes.org Budget Change 6.11 %
:https://www.deschutes.org/property Total Staff 3.00 FTE
Staff Change —
Property Management
Resources
Charges for
Services
27%
Interfund
Charges
13%
General Fund
60%
Property Management
Requirements
Personnel
Services
82%
Materials and
Services
17%
Transfers Out
1%
Department Overview
County Property Management is fiscally supported by the General Fund, land sale proceeds, and project
development funds. Staff in this program manage the acquisition and disposition of County real estate, manage
leasing activity, provide project management, and research and resolve complex issues related to County-owned
real estate.
SUCCESSES AND CHALLENGES
Significant Accomplishments
• Recruited and added a management analyst to Property Management.
• Completed real property auction, resulting in the disposition of 10 properties with gross proceeds of $702,600;
and the disposition of two properties post-auction with gross sales proceeds of $94,610.
• Executed Purchase and Sale Agreement to disposition 7.12-acre “Simpson property” for the development of
affordable housing.
• Disposition of 8.32-acre “Cinder Pit property” to City of Redmond for the development of affordable housing.
• Acquired 0.10-acre property in downtown core for potential future redevelopment.
PROPERTY MANAGEMENT
177
• Completed the ‘Notice of Proposed Sale with Intent to Relocate Historic Structure’ for the AJ Tucker Building
as required by the City of Bend Landmarks Commissioner prior to razing building to accommodate
Courthouse Expansion Project.
• Completed Administrative Policy titled, Removal of Unsafe Encampments Located on County-owned Property.
Fiscal Issues
• With encampments continuing to increase on County-owned properties, the amount of accumulated trash and
debris continues to grow. The cost to complete organized encampment cleanups would be substantial.
• Increased costs for goods and services.
Operational Challenges
• Onboarding new management analyst to provide added capacity in Property Management.
• Continued increase of workload demands including complex project management and competing priorities.
Organizational Chart
‘
178
Budget Summary - Property Management (Fund 001-25)
This fund receives Foreclosed Land Sales revenue (Charges for Services) and Interfund revenue from the Project
Development & Debt Reserve Fund to help subsidize Property Management program costs.
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Charges for Services 101,804 100,000 145,000 145,000 145,000 145,000 — %
Interfund Charges 20,000 50,000 70,000 70,000 70,000 70,000 — %
General Fund 194,210 213,672 296,757 328,006 328,006 328,006 10.53 %
Total Resources $ 316,013 $ 363,672 $ 511,757 $ 543,006 $ 543,006 $ 543,006 6.11 %
Personnel Services $ 260,751 $ 279,530 $ 412,375 $ 446,206 $ 446,206 $ 446,206 8.20 %
Materials and Services 51,865 80,744 95,984 93,352 93,352 93,352 (2.74) %
Transfers Out 3,398 3,398 3,398 3,448 3,448 3,448 1.47 %
Total Requirements $ 316,013 $ 363,672 $ 511,757 $ 543,006 $ 543,006 $ 543,006 6.11 %
Budget Summary - Project Development & Debt Reserve (Fund 090)
The Project Development fund receives lease revenue from non-County tenants and certain County departments,
and sales proceeds from non-foreclosed County-owned property. Debt service related to the acquisition or
development of County assets (buildings), along with expenses to maintain County-owned unimproved land are
included in this fund.
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 2,610,554 $ 3,153,899 $ 2,605,101 $ 2,375,925 $ 2,375,925 $ 2,375,925 (8.80) %
Charges for Services 250 34,670 12,000 9,000 9,000 9,000 (25.00) %
Interest Revenue 54,451 20,619 12,845 47,161 47,161 47,161 267.16 %
Other Non-Operational Revenue 294,881 453,500 364,064 316,217 316,217 316,217 (13.14) %
Interfund Charges 490,403 490,459 490,403 490,704 490,704 490,704 0.06 %
Transfers In 1,000,000 2,600,000 — — — — — %
Sales of Equipment — 1,654,939 850,000 225,000 225,000 225,000 (73.53) %
Total Resources $ 4,450,539 $ 8,408,086 $ 4,334,412 $ 3,464,007 $ 3,464,007 $ 3,464,007 (20.08) %
Materials and Services $ 130,661 $ 515,467 $ 371,157 $ 378,000 $ 378,000 $ 378,000 1.84 %
Capital Outlay — 4,679,951 2,941,759 2,507,790 2,507,790 2,507,790 (14.75) %
Transfers Out 1,165,979 705,104 1,021,496 578,217 578,217 578,217 (43.40) %
Total Requirements $ 1,296,640 $ 5,900,522 $ 4,334,412 $ 3,464,007 $ 3,464,007 $ 3,464,007 (20.08) %
179
Budget Summary - Park Development Fees (Fund 132)
During the land use approval process for the development of subdivisions and land partitions, developers can pay
a fee in lieu of park development. Fees collected are utilized to fund certain improvement projects and certain
expenses to maintain County-owned park designated property.
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 4,491 $ 8,443 $ 39,978 $ 75,681 $ 75,681 $ 75,681 89.31 %
Interest Revenue 73 142 104 1,900 1,900 1,900 1726.92 %
Licenses and Permits 4,900 32,200 57,000 10,000 10,000 10,000 (82.46) %
Total Resources $ 9,464 $ 40,785 $ 97,082 $ 87,581 $ 87,581 $ 87,581 (9.79) %
Materials and Services $ 1,021 $ 534 $ 97,082 $ 87,581 $ 87,581 $ 87,581 (9.79) %
Total Requirements $ 1,021 $ 534 $ 97,082 $ 87,581 $ 87,581 $ 87,581 (9.79) %
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 related to cleanup, maintenance, or
certain administrative costs related to tax foreclosed properties are included in this fund.
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 131,583 $ 154,660 $ 155,361 $ 157,123 $ 157,123 $ 157,123 1.13 %
Charges for Services 120,498 46,990 143,718 140,712 140,712 140,712 (2.09) %
Interest Revenue 1,060 740 778 3,928 3,928 3,928 404.88 %
Total Resources $ 253,141 $ 202,390 $ 299,857 $ 301,763 $ 301,763 $ 301,763 0.64 %
Materials and Services $ 98,481 $ 46,565 $ 143,142 $ 140,712 $ 140,712 $ 140,712 (1.70) %
Contingency — — 156,715 161,051 161,051 161,051 2.77 %
Total Requirements $ 98,481 $ 46,565 $ 299,857 $ 301,763 $ 301,763 $ 301,763 0.64 %
180
Keep employees safe and protect County assets.
Department Director: Erik Kropp Risk Management Summary
:541-330-4631 Total Budget $ 11,364,344
Risk@deschutes.org Budget Change 3.32 %
Total Staff 3.25 FTE
Staff Change —
Risk Management
Resources
Beginning
Working Capital
70%
Interest
Revenue
2%
Interfund
Charges
28%
Risk Management
Requirements
Personnel
Services
4%
Materials and
Services
38%
Contingency
58%
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.
• Worked with Legal Counsel on two challenging settlements.
• 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
181
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 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 8,676,750 $ 9,521,450 $ 7,687,180 $ 8,000,000 $ 8,000,000 $ 8,000,000 4.07 %
Charges for Services 40,508 1,282,541 36,180 32,200 32,200 32,200 (11.00) %
Interest Revenue 100,030 50,142 49,346 200,000 200,000 200,000 305.30 %
Interfund Charges 3,099,043 3,076,757 3,225,951 3,132,144 3,132,144 3,132,144 (2.91) %
Total Resources $ 11,916,330 $ 13,930,889 $ 10,998,657 $ 11,364,344 $ 11,364,344 $ 11,364,344 3.32 %
Personnel Services $ 283,310 $ 319,890 $ 320,789 $ 452,463 $ 452,463 $ 452,463 41.05 %
Materials and Services 2,108,070 4,662,561 5,567,017 4,291,984 4,291,984 4,291,984 (22.90) %
Transfers Out 3,500 3,500 3,500 3,500 3,500 3,500 — %
Contingency — — 5,107,351 6,616,397 6,616,397 6,616,397 29.55 %
Total Requirements $ 2,394,880 $ 4,985,951 $ 10,998,657 $ 11,364,344 $ 11,364,344 $ 11,364,344 3.32 %
182
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 $ 2,246,234
admin@deschutes.org Budget Change 0.51 %
:www.deschutes.org/administration Total Staff 9.75 FTE
Staff Change 0.00
Administrative Services
Resources
Beginning
Working Capital
9%
Interfund
Charges
81%
Transfers In
10%
Administrative Services
Requirements
Personnel
Services
84%
Materials and
Services
13%
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
• Partnered with Human Resources to recruit for and hire a new Community Justice Director, Solid Waste
Director, Community Development Director, Chief Financial Officer, IT Director, Health Services Director,
County Forester, Fire Adapted Communities Coordinator, Board Executive Assistant, Strategic Initiatives
Manager, Grants and Operations Specialist, Performance Auditor, and Public Information Officer.
• Facilitated process to hire new Medical Examiner.
ADMINISTRATIVE SERVICES
183
• Implemented the Commercial Property Assessed Clean Energy (CPACE) finance program, which enables
commercial property owners to obtain 100% long-term, fixed-rate financing for energy efficiency, renewable
energy, water conservation, and seismic rehabilitation projects.
• Implemented the County’s first Wolf Depredation Compensation Committee.
• Transitioned Cannabis Advisory Panel from CDD to Administration.
• With funding from the State of Oregon and working with the cities in Deschutes County, formed and started
the Coordinated Houseless Response Office.
• Applied for and obtained a $1 million Oregon Department of Energy grant for Mt. Bachelor.
• Initiated Camping Feasibility Study Request for Proposals and awarded a contractor to conduct the study.
• The County approved two new Economic Development Loans and converted one loan to a grant under the
EDCO Forgivable Loan Program. This created 21 new jobs across three companies and provided loans and
grants in the amount of $32,500.
• Organized bi-monthly coffee with a Commissioner events.
• The County partnered with Kor Community Land Trust by joining their pilot Workforce Housing Program. This
program provides an opportunity for eligible County employees to apply for affordable home ownership.
• Transitioned the County’s newsletter from quarterly to monthly.
• Launched a new podcast – Inside Deschutes County.
• Saw substantial growth of the Deschutes County Instagram page over the past eight months, increasing
followers by 2,400% and reach by 255%. Since the launch of the Deschutes County Health Services
Instagram page in January 2023, we’ve reached nearly 38,000 unique accounts.
• Internal audit report satisfaction at 91%. Internal Audit issued recent performance audits that included
recommendations for positive change in: Adult parole and probation cash handling, Administration and risk
management cash handling, Assessor cash handling, Initial cybersecurity assessment, Justice court cash
handling, Sheriff’s Office comprehensive cash handling, vacation and sick leave, Elected District Attorney
transition, Personal information data privacy – initial assessment, and Treasurer transition 2022.
• Internal audit provided follow-up to all unresolved recommendations, including issuance of follow-ups for:
2022 global follow-up, County Clerk transition 2021, Munis part III (Pcards), 2021 County fair ticketing, Adult
parole and probation cash handling, Munis part IV (Analyses), Management of pandemic case investigation
and contact tracing, Administration and risk management cash handling, second follow-up on outside
recommendations performed by Prosecutors’ Center for Excellence (PCE) for the District Attorney’s Office,
and ongoing monitoring of anonymous hotline.
• Internal Audit with involvement of the County’s Audit Committee updated the County Code regarding the
addition of a performance auditor position.
• Internal Audit coordinated with the Audit Committee on selection of external auditors for fiscal years 2023
through 2027. Moss Adams, LLP was the successful audit firm.
Fiscal Issues
• Working with the Board of County Commissioners, Finance and Facilities on funding for near and medium
term capital projects.
184
Operational Challenges
• Continued work with the Coordinated Houseless Response Office to have the strategic plan adopted and
continue implementation.
• Upcoming organizational transitions include hiring a new County Internal Auditor. The County Internal Auditor
has been with the County over 21 years and over that time issued over 100 audit reports.
• Developing an appropriate Internal Audit biennial work plan that properly addresses the needs of the County.
Organizational Chart
185
Budget Summary - Administrative Services (Fund 625)
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 245,302 $ 337,108 $ 249,392 $ 207,520 $ 207,520 $ 207,520 (16.79) %
State Government Payments 16,335 — — — — — — %
Charges for Services (2,414) (65) 50 — — — (100.00) %
Interest Revenue 3,742 2,202 2,261 7,700 7,700 7,700 240.56 %
Interfund Charges 1,435,598 1,447,684 1,746,509 1,804,435 1,804,435 1,804,435 3.32 %
Transfers In 40,000 86,579 236,579 226,579 226,579 226,579 (4.23) %
Total Resources $ 1,738,564 $ 1,873,508 $ 2,234,791 $ 2,246,234 $ 2,246,234 $ 2,246,234 0.51 %
Personnel Services $ 1,186,938 $ 1,380,865 $ 1,878,990 $ 1,884,706 $ 1,884,706 $ 1,884,706 0.30 %
Materials and Services 214,517 235,391 292,644 299,558 299,558 299,558 2.36 %
Contingency — — 63,157 61,970 61,970 61,970 (1.88) %
Total Requirements $ 1,401,455 $ 1,616,257 $ 2,234,791 $ 2,246,234 $ 2,246,234 $ 2,246,234 0.51 %
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 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 106,787 $ 120,946 $ 255,474 $ 324,394 $ 324,394 $ 324,394 26.98 %
Interest Revenue 15,121 3,197 1,065 8,100 8,100 8,100 660.56 %
Other Non-Operational Revenue 63,238 74,656 26,109 — — — (100.00) %
Transfers In — 110,000 — — — — — %
Total Resources $ 185,146 $ 308,799 $ 282,648 $ 332,494 $ 332,494 $ 332,494 17.64 %
Materials and Services $ 64,200 $ — $ 282,648 $ 332,494 $ 332,494 $ 332,494 17.64 %
Total Requirements $ 64,200 $ — $ 282,648 $ 332,494 $ 332,494 $ 332,494 17.64 %
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 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 285,198 $ 210,295 $ 170,000 $ 137,867 $ 137,867 $ 137,867 (18.90) %
State Government Payments 75,585 121,793 121,792 121,792 121,792 121,792 — %
Interest Revenue 2,647 1,236 1,367 3,500 3,500 3,500 156.04 %
Total Resources $ 363,429 $ 333,324 $ 293,159 $ 263,159 $ 263,159 $ 263,159 (10.23) %
Materials and Services $ 153,134 $ 156,680 $ 205,046 $ 229,758 $ 229,758 $ 229,758 12.05 %
Contingency — — 88,113 33,401 33,401 33,401 (62.09) %
Total Requirements $ 153,134 $ 156,680 $ 293,159 $ 263,159 $ 263,159 $ 263,159 (10.23) %
186
Budget Summary - Taylor Grazing (Fund 155)
Federal funds administered by the State of Oregon for range-land improvement.
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital 55,432 45,781 52,865 31,794 31,794 31,794 (39.86) %
State Government Payments 4,802 442 6,000 6,000 6,000 6,000 — %
Interest Revenue 546 255 266 266 266 266 — %
Total Resources $ 60,781 $ 46,477 $ 59,131 $ 38,060 $ 38,060 $ 38,060 (35.63) %
Materials and Services $ — $ — $ 29,131 $ 8,060 $ 8,060 $ 8,060 (72.33) %
Transfers Out 15,000 15,000 30,000 30,000 30,000 30,000 — %
Total Requirements 15,000 15,000 59,131 38,060 38,060 38,060 (35.63) %
Budget Summary - Video Lottery (Fund 165)
State video lottery apportionment for activities promoting economic development.
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 590,482 $ 1,249,554 $ 1,108,925 $ 1,047,460 $ 1,047,460 $ 1,047,460 (5.54) %
State Government Payments 1,187,354 1,096,416 1,080,000 1,176,015 1,176,015 1,176,015 8.89 %
Interest Revenue 7,109 5,140 5,138 24,700 24,700 24,700 380.73 %
Total Resources $ 1,784,945 $ 2,351,110 $ 2,194,063 $ 2,248,175 $ 2,248,175 $ 2,248,175 2.47 %
Materials and Services $ 535,391 $ 1,063,600 $ 1,296,681 $ 1,133,751 $ 1,133,751 $ 1,133,751 (12.57) %
Transfers Out — 110,000 — 100,000 100,000 100,000 — %
Contingency — — 897,382 1,014,424 1,014,424 1,014,424 13.04 %
Total Requirements $ 535,391 $ 1,173,600 $ 2,194,063 $ 2,248,175 $ 2,248,175 $ 2,248,175 2.47 %
187
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188
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 $ 5,651,926
Budget Change 12.11 %
Total Staff 26.75 FTE
Staff Change 1.75
Facilities Resources
Beginning Working
Capital
7%
Charges for
Services
11%
Interfund
Charges
82%
Facilities Requirements
Personnel
Services
61%
Materials and
Services
34%
Transfers Out
2%
Contingency
3%
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
189
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.
SUCCESSES AND CHALLENGES
Significant Accomplishments
• Completed significant sidewalk repair and replacement projects at four sites.
• Completed the first phase of planned HVAC equipment replacement at the Juvenile Community Justice facility
and Direct Digital Controls (DDC) upgrades at the South County Services Center in La Pine, and at five
buildings in Bend and Redmond.
• Continued focus on major exterior building envelope maintenance with the re-painting of building exteriors at
two facilities.
• Completed construction of the Adult Parole & Probation project.
• Completed the remodel of 244 Kingwood on the North County Campus in Redmond.
• Continued design development of the Courthouse expansion project.
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 additional cost of increased service
levels due to increased building occupancy.
• 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 and Public Safety Campus projects.
190
• 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.
Organizational Chart
Budget Summary - Facilities (Fund 620)
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 852,811 $ 818,765 $ 617,362 $ 404,297 $ 404,297 $ 404,297 (34.51) %
Federal Government Payments 17,436 (1,737) — — — — — %
State Government Payments 106,607 — — — — — — %
Charges for Services 548,065 569,568 577,476 605,149 605,149 605,149 4.79 %
Interest Revenue 11,158 5,155 5,364 14,150 14,150 14,150 163.80 %
Interfund Charges 3,108,799 3,279,037 3,841,005 4,628,330 4,628,330 4,628,330 20.50 %
Total Resources $ 4,644,875 $ 4,670,788 $ 5,041,208 $ 5,651,926 $ 5,651,926 $ 5,651,926 12.11 %
Personnel Services $ 2,234,440 $ 2,406,020 $ 3,010,058 $ 3,433,367 $ 3,433,367 $ 3,433,367 14.06 %
Materials and Services 1,524,749 1,621,812 1,767,617 1,931,322 1,931,322 1,931,322 9.26 %
Capital Outlay 8,491 9,463 15,000 15,000 15,000 15,000 — %
Transfers Out 58,430 60,695 71,810 100,095 100,095 100,095 39.39 %
Contingency — — 176,723 172,142 172,142 172,142 (2.59) %
Total Requirements $ 3,826,110 $ 4,097,989 $ 5,041,208 $ 5,651,926 $ 5,651,926 $ 5,651,926 12.11 %
191
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 occasional transfers from the County General Fund.
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 764,035 $ 706,004 $ 633,846 $ 755,201 $ 755,201 $ 755,201 19.15 %
Property Taxes 987,971 1,039,626 1,074,995 1,167,000 1,167,000 1,167,000 8.56 %
Charges for Services 3,160 4,095 3,000 — — — (100.00) %
Interest Revenue 13,503 6,109 5,695 16,992 16,992 16,992 198.37 %
Interfund Charges — — 55,000 — — — (100.00) %
Transfers In 750,000 650,000 500,000 1,559,500 1,559,500 1,559,500 211.90 %
Total Resources $ 2,518,669 $ 2,405,834 $ 2,272,536 $ 3,498,693 $ 3,498,693 $ 3,498,693 53.96 %
Materials and Services $ 811,183 $ 1,385,123 $ 1,754,369 $ 2,374,228 $ 2,374,228 $ 2,374,228 35.33 %
Capital Outlay 1,001,483 215,188 310,000 916,000 916,000 916,000 195.48 %
Contingency — — 208,167 208,465 208,465 208,465 0.14 %
Total Requirements $ 1,812,665 $ 1,600,312 $ 2,272,536 $ 3,498,693 $ 3,498,693 $ 3,498,693 53.96 %
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 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 576,920 $ 740,419 $ 672,487 $ 802,770 $ 802,770 $ 802,770 19.37 %
State Government Payments 381,435 310,978 350,000 348,000 348,000 348,000 (0.57) %
Interest Revenue 6,296 3,972 3,977 20,000 20,000 20,000 402.89 %
Total Resources $ 964,651 $ 1,055,369 $ 1,026,464 $ 1,170,770 $ 1,170,770 $ 1,170,770 14.06 %
Materials and Services $ 34,232 $ 20,867 $ 112,500 $ 112,500 $ 112,500 $ 112,500 — %
Capital Outlay — — 300,000 300,000 300,000 300,000 — %
Transfers Out 190,000 190,000 190,000 190,000 190,000 190,000 — %
Contingency — — 423,964 568,270 568,270 568,270 34.04 %
Total Requirements $ 224,232 $ 210,867 $ 1,026,464 $ 1,170,770 $ 1,170,770 $ 1,170,770 14.06 %
192
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 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 4,893,063 $ 4,387,684 $ 8,177,350 $ 2,948,125 $ 2,948,125 $ 2,948,125 (63.95) %
Charges for Services — 834 215,000 — — — (100.00) %
Interest Revenue 53,628 42,130 37,206 673,703 673,703 673,703 1710.74 %
Interfund Charges 915 — 560,000 50,000 50,000 50,000 (91.07) %
Transfers In — 6,828,000 9,968,704 497,000 497,000 497,000 (95.01) %
Bond Proceeds — — — 40,000,000 40,000,000 40,000,000 — %
Total Resources $ 4,947,606 $ 11,258,648 $ 18,958,260 $ 44,168,828 $ 44,168,828 $ 44,168,828 132.98 %
Materials and Services $ 518,916 $ 1,503,598 $ 5,392,950 $ 4,291,828 $ 4,291,828 $ 4,291,828 (20.42) %
Capital Outlay 41,007 1,048,344 13,565,310 9,425,000 9,425,000 9,425,000 (30.52) %
Reserve — — — 30,452,000 30,452,000 30,452,000 — %
Total Requirements $ 559,923 $ 2,551,942 $ 18,958,260 $ 44,168,828 $ 44,168,828 $ 44,168,828 132.98 %
193
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194
The Finance Department manages the financial activities of the County in accordance with generally
accepted accounting standards, with prudence, integrity and transparency.
Chief Financial Officer, Robert Tintle Finance Summary
:541-388-6559 Total Budget $ 2,762,567
finance@deschutes.org Budget Change 18.95 %
:www.deschutes.org/finance Total Staff 13.00 FTE
Staff Change 1.00
General Fund - Tax Summary
Total Budget $ 940,770
Budget Change 3.92 %
Total Staff 6.50 FTE
Staff Change —
Finance Resources
Beginning
Working Capital
1%
Charges for
Services
2%
Interfund
Charges
94%Transfers In
3%
Finance Requirements
Personnel
Services
66%
Materials and
Services
29%
Capital Outlay
2%
Contingency
3%
Tax Resources
State
Government
Payments
11%
Other Tax
3%
General Fund
86%
Tax Requirements
Personnel
Services
59%
Materials and
Services
41%
FINANCE/TAX
195
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,
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 received the Triple Crown designation from the Government Finance Officers Association
(GFOA) for fiscal year 2021. GFOA's special Triple Crown medallion recognizes governments who have
received all three GFOA awards: the Certificate of Achievement for Excellence in Financial Reporting, the
Popular Annual Financial Reporting Award, and the Distinguished Budget Presentation Award. This is the third
consecutive year the County has received the Triple Crown designation from the GFOA.
• With the onboarding of a new FTE dedicated to Transient Room Tax (TRT) compliance and reporting, along
with a software update, the Tax Office was able to expand its reporting capabilities, enabling enhanced
reporting by area, resort, and address details for rentals managed by property managers, and other analysis.
• Since implementing the dog licensing portal in 2020, online payments have increased from 31% to 60%.
While online payments slightly increase merchant fees, there are substantial savings over manual processing
of in person or mail-in licensing. The department continues to encourage the use of online licensing as the
lower cost method for application and payment. Customers find the online process less burdensome, and it
reduces the time to receive the dog tag.
• The County Administrator appointed a new Chief Financial Officer (CFO) and separately a new County
Treasurer was elected to office. The CFO and Treasurer ensure timely and professional management and
oversight of tax receipts, revenue, investments, and expenditures. The Board of County Commissioners
established the responsibilities of the County Treasurer in Resolution No. 2023-020.
• 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.
• Expanded the use of DebtBook software to implement the requirements of the Governmental Accounting
Standards Board (GASB) statement 96 (GASB-96) on the accounting and financial reporting for subscription-
based information technology arrangements (SBITAs) for governments.
• Entered into Full Faith and Credit Obligations, Series 2022 with a par amount of $18.22 million for the Negus
Waste Transfer Station Project. The bond matures June 1, 2043, and has an all-in true interest cost of
$3.36%.
• After working internally and with union leadership, the County aligned its pay period with the time collection
period, which runs the 22nd of each month to the 21st of the month in which paychecks are issued. This
change provided a more efficient and effective time reporting system and standardized pay periods for all
County employees.
196
Fiscal Issues
• 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.
• 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.
• Consider the timing of and funding sources for the Courthouse Expansion Project.
Operational Challenges
• Continue to improve efficiencies in the administration of the TRT program. As land use laws evolve, the TRT
program will need to develop new workflow protocols and coordinate efforts with the Community Development
Department to identify properties with unlawful ADU’s in the initial registration process.
• Review and update the Transient Room Tax Ordinance to better align with the State’s third-party intermediary
requirements.
• Continue to improve efficiencies in the Enterprise ERP system (MUNIS), the County’s financial, payroll and
human resources software.
• A formally trained and dedicated central public procurement professional position within the Finance
Department would provide a robust procurement function and contribute to lower costs, lower litigation risk,
higher standardization and improved education and training of staff countywide. The procurement function
also needs to evaluate current policies and practices on the use of procurement cards to improve the
efficiency and effectiveness of the purchasing process.
• Finance will need to implement various 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
197
Budget Summary - Finance (Fund 630)
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 409,931 $ 173,373 $ 112,739 $ 17,837 $ 17,837 $ 17,837 (84.18) %
State Government Payments 5,910 — — — — — — %
Charges for Services 81,997 69,903 90,446 70,446 70,446 70,446 (22.11) %
Interest Revenue 3,317 147 260 450 450 450 73.08 %
Interfund Charges 1,463,865 1,795,934 2,118,937 2,592,672 2,592,672 2,592,672 22.36 %
Transfers In — — — 81,162 81,162 81,162 — %
Total Resources $ 1,965,020 $ 2,039,358 $ 2,322,382 $ 2,762,567 $ 2,762,567 $ 2,762,567 18.95 %
Personnel Services $ 1,153,030 $ 1,107,662 $ 1,270,603 $ 1,823,699 $ 1,823,699 $ 1,823,699 43.53 %
Materials and Services 638,618 879,370 1,024,406 792,931 792,931 792,931 (22.60) %
Capital Outlay — 30,300 — 65,000 65,000 65,000 — %
Contingency — — 27,373 80,937 80,937 80,937 195.68 %
Total Requirements $ 1,791,647 $ 2,017,331 $ 2,322,382 $ 2,762,567 $ 2,762,567 $ 2,762,567 18.95 %
Budget Summary - Tax (Fund 001-18)
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
State Government Payments $ 249,499 $ 171,301 $ 189,083 $ 108,800 $ 108,800 $ 108,800 (42.46) %
Other Tax 32,443 27,290 32,000 26,800 26,800 26,800 (16.25) %
Charges for Services 4,799 3,456 400 400 400 400 — %
Interfund Charges 224,137 119,508 — — — — — %
General Fund 478,508 564,465 683,779 804,770 804,770 804,770 17.69 %
Total Resources $ 989,386 $ 886,019 $ 905,262 $ 940,770 $ 940,770 $ 940,770 3.92 %
Personnel Services $ 637,099 $ 548,178 $ 519,441 $ 556,860 $ 556,860 $ 556,860 7.20 %
Materials and Services 352,287 337,841 385,821 383,910 383,910 383,910 (0.50) %
Capital Outlay — — — — — — — %
Total Requirements $ 989,386 $ 886,019 $ 905,262 $ 940,770 $ 940,770 $ 940,770 3.92 %
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 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 2,540,965 $ 4,577,072 $ 4,603,610 $ 4,679,796 $ 4,679,796 $ 4,679,796 1.65 %
Interest Revenue 36,957 26,125 26,539 115,100 115,100 115,100 333.70 %
Transfers In 2,000,000 — — — — — — %
Total Resources $ 4,577,922 $ 4,603,197 $ 4,630,149 $ 4,794,896 $ 4,794,896 $ 4,794,896 3.56 %
Personnel Services $ — $ — $ 101,100 $ 100,000 $ 100,000 $ 100,000 (1.09) %
Materials and Services 850 — — 900 900 900 — %
Contingency — — — — — — — %
Reserve — — 4,529,049 4,693,996 4,693,996 4,693,996 3.64 %
Total Requirements $ 850 $ — $ 4,630,149 $ 4,794,896 $ 4,794,896 $ 4,794,896 3.56 %
198
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 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Federal Government Payments $ 220,099 $ 264,140 $ 305,000 $ 305,000 $ 305,000 $ 305,000 — %
State Government Payments 326,535 344,833 353,000 373,000 373,000 373,000 5.67 %
Interest Revenue 323 579 782 1,000 1,000 1,000 27.88 %
Total Resources $ 546,957 $ 609,552 $ 658,782 $ 679,000 $ 679,000 $ 679,000 3.07 %
Materials and Services $ 546,957 $ 609,552 $ 658,782 $ 679,000 $ 679,000 $ 679,000 3.07 %
Total Requirements $ 546,957 $ 609,552 $ 658,782 $ 679,000 $ 679,000 $ 679,000 3.07 %
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 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 3,011 $ 60,751 $ 51,042 $ 45,044 $ 45,044 $ 45,044 (11.75) %
Charges for Services 485 64 — — — — — %
Fines and Fees — 360 — — — — — %
Interest Revenue 634 537 545 1,100 1,100 1,100 101.83 %
Other Non-Operational Revenue 6,056 4,822 5,500 5,000 5,000 5,000 (9.09) %
Transfers In 182,716 149,584 147,166 147,000 147,000 147,000 (0.11) %
Licenses and Permits 219,643 212,986 229,750 219,825 219,825 219,825 (4.32) %
Total Resources $ 412,545 $ 429,103 $ 434,003 $ 417,969 $ 417,969 $ 417,969 (3.69) %
Personnel Services $ — $ 82,593 $ 87,211 $ 63,554 $ 63,554 $ 63,554 (27.13) %
Materials and Services 351,794 295,371 314,954 323,757 323,757 323,757 2.80 %
Contingency — — 31,838 30,658 30,658 30,658 (3.71) %
Total Requirements $ 351,794 $ 377,963 $ 434,003 $ 417,969 $ 417,969 $ 417,969 (3.69) %
199
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 will
occur in FY24 and the fund will be subsequently closed.
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 247,312 $ 248,242 $ 174,898 $ 48,000 $ 48,000 $ 48,000 (72.56) %
Interest Revenue 2,853 1,337 1,439 1,997 1,997 1,997 38.78 %
Interfund Charges 258,077 256,986 261,257 47,293 47,293 47,293 (81.90) %
Total Resources $ 508,242 $ 506,564 $ 437,594 $ 97,290 $ 97,290 $ 97,290 (77.77) %
Personnel Services $ — $ 66,373 $ 137,460 $ — $ — $ — (100.00) %
Materials and Services — — 3,000 — — — (100.00) %
Capital Outlay — — 36,695 — — — (100.00) %
Transfers Out 260,000 260,000 260,439 97,290 97,290 97,290 (62.64) %
Total Requirements $ 260,000 $ 326,373 $ 437,594 $ 97,290 $ 97,290 $ 97,290 (77.77) %
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, Central Oregon Visitors Association
(COVA) and the Fair & Expo Center.
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 3,482,982 $ 6,189,395 $ 9,513,382 $ 4,725,187 $ 4,725,187 $ 4,725,187 (50.33) %
State Government Payments 100,000 — — — — — — %
Other Tax 9,684,822 11,355,054 11,883,265 11,051,250 11,051,250 11,051,250 (7.00) %
Interest Revenue 57,636 50,751 49,100 118,830 118,830 118,830 142.02 %
Total Resources $ 13,325,441 $ 17,595,200 $ 21,445,747 $ 15,895,267 $ 15,895,267 $ 15,895,267 (25.88) %
Personnel Services — 1,417 171,536 199,512 199,512 199,512 16.31 %
Materials and Services 3,551,869 3,800,177 12,915,046 6,661,399 6,661,399 6,661,399 (48.42) %
Transfers Out 3,584,177 4,318,074 4,359,165 7,034,856 7,034,856 7,034,856 61.38 %
Reserve — — 4,000,000 1,999,500 1,999,500 1,999,500 (50.01) %
Total Requirements $ 7,136,046 $ 8,119,669 $ 21,445,747 $ 15,895,267 $ 15,895,267 $ 15,895,267 (25.88) %
200
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 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 7,767 $ — $ — $ — $ — $ — — %
Other Tax 1,383,542 1,622,151 1,697,609 1,578,750 1,578,750 1,578,750 (7.00) %
Interest Revenue 3,510 1,133 1,308 2,960 2,960 2,960 126.30 %
Total Resources $ 1,394,818 $ 1,623,283 $ 1,698,917 $ 1,581,710 $ 1,581,710 $ 1,581,710 (6.90) %
Personnel Services — 202 26,804 28,755 28,755 28,755 7.28 %
Materials and Services 15,091 24,742 9,832 12,557 12,557 12,557 27.71 %
Transfers Out 1,379,728 1,598,339 1,662,281 1,540,398 1,540,398 1,540,398 (7.33) %
Total Requirements $ 1,394,818 $ 1,623,283 $ 1,698,917 $ 1,581,710 $ 1,581,710 $ 1,581,710 (6.90) %
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. Most resources are provided by the General Fund in those years when the
General Fund’s revenues exceed the General Fund’s expenditures (one-time resources). Such accumulation of
resources could be used to fully or partially fund future projects according to BOCC priorities.
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 7,396,589 $ 9,858,333 $ 6,900,848 $ 5,525,271 $ 5,525,271 $ 5,525,271 (19.93) %
Local Government Grants — — — — 393,171 393,171 — %
Interest Revenue 92,550 47,435 51,195 110,505 110,505 110,505 115.85 %
Interfund Charges — — 3,521,988 — — — (100.00) %
Transfers In 4,119,194 7,069,320 4,983,197 3,959,785 10,176,572 10,176,572 104.22 %
Total Resources $ 11,608,333 $ 16,975,088 $ 15,457,227 $ 9,595,561 $ 16,205,519 $ 16,205,519 4.84 %
Materials and Services — — 3,521,987 — — — (100.00) %
Capital Outlay — — 1,984,796 — — — (100.00) %
Transfers Out 1,750,000 10,078,000 9,950,444 600,000 600,000 600,000 (93.97) %
Reserve — — — 8,995,561 15,605,519 15,605,519 — %
Total Requirements $ 1,750,000 $ 10,078,000 $ 15,457,227 $ 9,595,561 $ 16,205,519 $ 16,205,519 4.84 %
201
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.
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ — $ 14,137 $ 23,024,175 $ 14,717,884 $ 14,717,884 $ 14,717,884 (36.08) %
Federal Government Payments 32,136 14,187,441 — 2,311,073 2,311,073 2,311,073 — %
Interest Revenue 14,137 93,961 105,186 319,460 319,460 319,460 203.71 %
Total Resources $ 46,273 $ 14,295,539 $ 23,129,361 $ 17,348,417 $ 17,348,417 $ 17,348,417 (24.99) %
Personnel Services $ — $ 302,672 $ 700,621 $ 928,596 $ 928,596 $ 928,596 32.54 %
Materials and Services 32,136 13,807,072 21,629,815 16,419,821 11,397,676 11,397,676 (47.31) %
Capital Outlay — 77,697 798,925 — — — (100.00) %
Transfers Out — — — — 5,022,145 5,022,145 — %
Total Requirements $ 32,136 $ 14,187,441 $ 23,129,361 $ 17,348,417 $ 17,348,417 $ 17,348,417 (24.99) %
202
We partner to develop people and an organization to meet the vision and objectives of Deschutes
County.
Department Director: Kathleen Hinman Human Resources
:541-388-6553 Total Budget $ 2,150,360
hr@deschutes.org Budget Change 10.80 %
:www.deschutes.org/hr Total Staff 10.00 FTE
Staff Change —
Human Resources
Resources
Beginning Working
Capital
9%Interfund
Charges
91%
Human Resources
Requirements
Personnel
Services
76%
Materials and
Services
21%
Contingency
3%
Department Overview
The Human Resources Department provides leadership and support to the organization for servicing
comprehensive human resources activities.
The department is devoted 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 the
employee development program, employee benefit programs, and oversight of the Deschutes County On-site
Clinic (DOC) and Pharmacy. The department remains committed to improving operational efficiencies, to offer
value-added strategic customer service partnerships, and to enhance 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
203
SUCCESSES & CHALLENGES
Significant Accomplishments
• Stabilized staffing and service at the DOC clinic, pharmacy, and Juvenile Detention Center medical services.
• Created a management work group to address the modernization of County policies and rules.
• Enhanced HR support and expertise through the transition to an HR Business Partner model in which
departments and offices are assigned dedicated HR staff.
• On pace to complete over 300 recruitments, including two Director level recruitments.
• Started a Recruitment and Selection Guide for hiring managers to ensure best practices are being used
throughout the County.
• Concurrently bargained three successor collective bargaining agreements.
• Created semi-annual training schedules (fall and spring) of the Public Sector Partner training program and
launched new trainings focusing on managing the remote workforce, and diversity, equity, and inclusion
awareness.
• Successfully sourced the new HR Manager position and back-filled positions vacated in HR due to
promotional opportunities.
• Increased collaboration with union partners on a variety of topics.
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.
• Balance providing robust and competitive health insurance and benefits package while managing the rising
costs of health care.
• Balancing increased client service requests and the demand for rapid response with current staff resources
while maintaining internal service funding.
Operational Challenges
• Strengthening every employee's personal commitment to the County's goals and objectives with recognition
programs, employee development opportunities, employee and supervisory skills training to enhance
professional growth, and internal support and consultation on employee relations issues.
• Support the organization with strategic initiatives to enhance employee engagement and well-being.
• Reviewing, evaluating and creating processes to improve greater automation and compliance within HR
system.
• Support departments as retention and recruitment continue to impact the County and remain a competitive
employer in the current labor market.
• 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.
• Manage implementation of Paid Leave Oregon program and the successful integration into County policy,
practice and culture.
204
Organizational Chart
Budget Summary - Human Resources (Fund 650)
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 202,572 $ 22,616 $ 162,313 $ 187,150 $ 187,150 $ 187,150 15.30 %
State Government Payments 400 — — — — — — %
Charges for Services 227 32 100 25 25 25 (75.00) %
Interest Revenue 2,229 1,116 946 6,550 6,550 6,550 592.39 %
Interfund Charges 1,207,273 1,611,059 1,777,316 1,956,635 1,956,635 1,956,635 10.09 %
Total Resources $ 1,412,700 $ 1,634,824 $ 1,940,675 $ 2,150,360 $ 2,150,360 $ 2,150,360 10.80 %
Personnel Services $ 1,071,735 1,173,050 1,374,398 1,633,866 1,633,866 1,633,866 18.88 %
Materials and Services 318,348 330,234 491,549 452,241 452,241 452,241 (8.00) %
Contingency — — 74,728 64,253 64,253 64,253 (14.02) %
Total Requirements $ 1,390,084 $ 1,503,284 $ 1,940,675 $ 2,150,360 $ 2,150,360 $ 2,150,360 10.80 %
205
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 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 16,101,833 $ 15,527,580 $ 11,925,656 $ 5,742,743 $ 5,742,743 $ 5,742,743 (51.85) %
Charges for Services 3,989,976 5,820,896 3,660,695 4,640,913 4,640,913 4,640,913 26.78 %
Interest Revenue 193,598 90,816 95,686 120,000 120,000 120,000 25.41 %
Interfund Charges 18,578,247 19,158,926 19,902,319 25,893,132 25,893,132 25,893,132 30.10 %
Total Resources $ 38,863,654 $ 40,598,218 $ 35,584,356 $ 36,396,788 $ 36,396,788 $ 36,396,788 2.28 %
Personnel Services $ 542 517 — — — — — %
Materials and Services 23,335,532 29,293,511 31,769,217 32,587,213 32,587,213 32,587,213 2.57 %
Contingency — — 3,815,139 3,809,575 3,809,575 3,809,575 (0.15) %
Total Requirements $ 23,336,074 $ 29,294,027 $ 35,584,356 $ 36,396,788 $ 36,396,788 $ 36,396,788 2.28 %
206
Provides reliable, innovative, cost-effective, and proven solutions to residents, the business community,
and County staff to contribute to the success of the community.
Director: Tania Mahood Information Technology Summary
:www.deschutes.org/it Total Budget $ 4,070,130
Budget Change 6.36 %
Total Staff 19.00 FTE
Staff Change —
Information Technology
Resources
Beginning
Working Capital
9%
Interfund
Charges
91%
Information Technology
Requirements
Personnel
Services
75%Materials and
Services
22%
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, service, project and policy development,
budgeting and technology purchasing.
APPLICATION SERVICES: Software acquisition, vendor management, business process automation, data
management, software development and software solution delivery.
DATA CENTER OPERATIONS: Electronic data storage, data recovery services, hardware maintenance,
email systems, internet systems, disaster recovery planning, data systems maintenance and data systems
security.
GEOGRAPHIC INFORMATION SYSTEMS (GIS): GIS program coordination, data administration,
applications development, systems support, spatial analysis, map production, training and regional data
coordination.
INFORMATION TECHNOLOGY
207
DATA NETWORKS AND COMMUNICATIONS: Development and maintenance of resources
supporting internal data network infrastructure, regional connectivity, new construction, internet connectivity and
network security.
PHONE, ACCESS AND SURVEILLANCE SYSTEMS: Maintenance of software and hardware for
phone, voice mail, door access control and video surveillance systems.
SUCCESSES AND CHALLENGES
Significant Accomplishments
• Converted all County accounts to Microsoft 365.
• Assembled an advisory group to provide direction on how the County implements and uses the Microsoft 365
platform.
• Filled the IT Director position and began work to learn the organization, identify the current maturity and
capabilities, provide training to end users, and benchmark the security posture with other organizations.
• Completed the onboarding of the managed cybersecurity service provider and began work to identify, protect,
detect, respond, and recover from security threats.
• Created processes and procedures for a security surveillance program.
• Created a centralized faxing resource for departments.
• Installed new firewalls for better security visibility and information.
• Migrated the majority of departments intranet pages to SharePoint cloud.
Fiscal Issues
• Managing the costs associated with meeting security requirements.
• Preparing for and managing the increased costs of labor, acquisition of equipment, and maintaining systems
to sustain current and expanding services.
• Providing staff development and training to keep relevant and up-to-date on skills and knowledge in a rapidly
evolving industry.
• Funds 660 and 661 include changes to allow expenditures for Microsoft 365 subscriptions to be paid from
Fund 661, Software Licenses. The changes incorporate a reduction in Fund 660 and corresponding increase
in Fund 661. The complete expenditure picture for Microsoft 365 will come into focus in the next several years
when employees are moved into the appropriate licensing tier. There is no new funding in the budget for
Microsoft 365.
Operational Challenges
• Adequate time, resources, and training are required to increase our security posture.
• Hiring and maintaining the appropriate staffing to meet the needs of a growing organization that has become
more reliant on technology. This poses a challenge to maintaining current service levels, executing necessary
improvements, and adding additional services.
• 10% turnover of staff, a Director and an Analyst, which has a significant impact that affects various aspects of
the organization.
208
• Lack of an engagement plan and training approach. Duplication, redundancy, and waste are at a greater risk
without a clear approach.
• Undefined maturity level of the IT organization to benchmark against other like-sized organizations to identify
key strategic initiatives and increase our maturity to the appropriate level that meets our business need.
Organizational Chart
Budget Summary - Information Technology (Fund 660)
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 543,541 $ 268,091 $ 339,843 $ 385,017 $ 385,017 $ 385,017 13.29 %
Charges for Services 550 600 800 400 400 400 (50.00) %
Interest Revenue 5,990 2,822 2,520 9,600 9,600 9,600 280.95 %
Interfund Charges 2,455,894 3,113,490 3,483,554 3,675,113 3,675,113 3,675,113 5.50 %
Transfers In 66,000 — — — — — — %
Total Resources $ 3,071,974 $ 3,385,003 $ 3,826,717 $ 4,070,130 $ 4,070,130 $ 4,070,130 6.36 %
Personnel Services $ 2,413,973 $ 2,496,123 $ 2,718,759 $ 3,066,395 $ 3,066,395 $ 3,066,395 12.79 %
Materials and Services 382,915 447,851 990,327 872,639 872,639 872,639 (11.88) %
Transfers Out 6,996 6,812 10,848 6,470 6,470 6,470 (40.36) %
Contingency — — 106,783 124,626 124,626 124,626 16.71 %
Total Requirements $ 2,803,883 $ 2,950,785 $ 3,826,717 $ 4,070,130 $ 4,070,130 $ 4,070,130 6.36 %
209
Budget Summary - Information Technology Reserve (Fund 661)
Accumulates resources for large system-wide expenditures such as technology improvements and substantial
outsourcing.
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 722,271 $ 996,208 $ 722,507 $ 963,500 $ 963,500 $ 963,500 33.36 %
Interest Revenue 9,282 6,386 6,301 17,200 17,200 17,200 172.97 %
Interfund Charges 380,355 383,664 164,002 180,000 180,000 180,000 9.75 %
Total Resources $ 1,111,907 $ 1,386,257 $ 892,810 $ 1,160,700 $ 1,160,700 $ 1,160,700 30.01 %
Materials and Services $ 17,430 $ 142,498 $ 155,500 $ 353,600 $ 353,600 $ 353,600 127.40 %
Capital Outlay 98,270 49,136 358,000 248,000 248,000 248,000 (30.73) %
Reserve — — 379,310 559,100 559,100 559,100 47.40 %
Total Requirements $ 115,700 $ 191,634 $ 892,810 $ 1,160,700 $ 1,160,700 $ 1,160,700 30.01 %
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 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 431,531 $ 601,217 $ 610,679 $ 443,226 $ 443,226 $ 443,226 (27.42) %
State Government Payments 17,185 11,996 12,029 7,650 7,650 7,650 (36.40) %
Charges for Services 462,835 337,116 320,000 175,000 175,000 175,000 (45.31) %
Interest Revenue 5,706 3,576 3,627 11,000 11,000 11,000 203.28 %
Interfund Charges 8,000 8,000 — 8,000 8,000 8,000 — %
Total Resources $ 925,257 $ 961,905 $ 946,335 $ 644,876 $ 644,876 $ 644,876 (31.86) %
Personnel Services $ 293,061 $ 310,660 $ 353,216 $ 284,800 $ 284,800 $ 284,800 (19.37) %
Materials and Services 30,979 38,571 153,538 80,308 80,308 80,308 (47.70) %
Contingency — — 439,581 279,768 279,768 279,768 (36.36) %
Total Requirements $ 324,040 $ 349,231 $ 946,335 $ 644,876 $ 644,876 $ 644,876 (31.86) %
Budget Summary - Court Technology Reserve (Fund 040)
This Fund will be closed in FY 2024 and the balance transferred to the Campus Improvement Fund and
contributed to the Courthouse Expansion project.
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 144,797 $ 128,543 $ 125,543 $ 197,000 $ 197,000 $ 197,000 56.92 %
Interest Revenue 1,583 826 809 — — — (100.00) %
Transfers In 32,000 32,000 32,000 — — — (100.00) %
Total Resources $ 178,380 $ 161,369 $ 158,352 $ 197,000 $ 197,000 $ 197,000 24.41 %
Materials and Services $ 3,373 $ 813 $ 80,000 $ — $ — $ — (100.00) %
Capital Outlay 46,464 — 78,352 — — — (100.00) %
Transfers Out — — — 197,000 197,000 197,000 — %
Total Requirements $ 49,837 $ 813 $ 158,352 $ 197,000 $ 197,000 $ 197,000 24.41 %
210
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 $ 1,826,383
david.doyle@deschutes.org Budget Change 9.45 %
:www.deschutes.org/legal Total Staff 7.00 FTE
Staff Change —
Legal Counsel
Resources
Beginning
Working Capital
10%
Interfund
Charges
90%
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:
• General Counsel
• Litigation
• Planning / Land Use / Code Enforcement
• Employment / Labor
• Procurement and Contracts
• Public Records
LEGAL COUNSEL
211
SUCCESSES AND CHALLENGES
Significant Accomplishments
• Maintained high level of services and timely responses despite transition to hybrid/remote operations.
• Continued success in prosecuting all civil commitment matters in Deschutes County.
• 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 extensive public records requests.
• Participating in collective bargaining negotiations with the County's six labor unions
• Protecting attorney-client and work protection privileges against the backdrop of operational transparency and
public process
Organizational Chart
212
Budget Summary - Legal Counsel (Fund 640)
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 136,706 $ 56,186 $ 120,253 $ 174,000 $ 174,000 $ 174,000 44.69 %
Charges for Services 1,720 300 — — — — — %
Interest Revenue 2,080 1,029 860 6,500 6,500 6,500 655.81 %
Interfund Charges 1,295,980 1,468,003 1,547,532 1,645,883 1,645,883 1,645,883 6.36 %
Total Resources $ 1,436,486 $ 1,525,518 $ 1,668,645 $ 1,826,383 $ 1,826,383 $ 1,826,383 9.45 %
Personnel Services $ 1,238,858 $ 1,182,586 $ 1,420,400 $ 1,540,015 $ 1,540,015 $ 1,540,015 8.42 %
Materials and Services 141,443 177,210 194,705 233,063 233,063 233,063 19.70 %
Capital Outlay — — 5,000 — — — (100.00) %
Contingency — — 48,540 53,305 53,305 53,305 9.82 %
Total Requirements $ 1,380,301 $ 1,359,796 $ 1,668,645 $ 1,826,383 $ 1,826,383 $ 1,826,383 9.45 %
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County Service Districts
DESCHUTES COUNTY 9-1-1 SERVICE DISTRICT
Deschutes County 9-1-1 Service District (Fund 705) ...................................................................................217
Deschutes County 9-1-1 Equipment Reserve (Fund 710) ...........................................................................219
EXTENSION/4-H COUNTY SERVICE DISTRICT
Extension/4-H County Service District (Fund 720) .......................................................................................221
Extension/4-H County Service District Reserve (Fund 721) .......................................................................224
SUMMARY OF RESOURCES AND REQUIREMENTS: COUNTY SERVICE DISTRICTS 225
215
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216
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 $ 19,810,594
911public@deschutes.org Budget Change 5.73 %
:www.deschutes.org/911 Total Staff 60.00 FTE
Staff Change —
Deschutes County 9-1-1
Resources
Beginning
Working Capital
30%
State
Government
Payments
10%
Property Taxes
56%
Other Categories
4%
Deschutes County 9-1-1
Requirements
Personnel
Services
45%
Materials and
Services
20%
Transfers Out
10%
Contingency
25%
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 U.S. 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
• Completion of upgrade for our 9-1-1 phone system.
• Completion of migration to new data center hardware.
• 9-1-1 Back-Up Center set for completion summer of 2023.
• Successful implementation of automated alarm interface for law enforcement alarm processing.
DESCHUTES COUNTY 9-1-1
217
Fiscal Issues
• Most of the District’s revenue comes from property taxes. The maximum levy rate is 42.5 cents per $1,000 of
Taxable Assessed Value (TAV). For FY 2024, and for the eighth 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 included in the FY 2024 budget are:
• Continued improvements/long-term enhancements on the digital trunked radio system.
• Completion of the exterior shop mezzanine remodel project.
• Firewall replacement.
• Security camera replacement.
Operational Challenges
• Continued progress on the long-term radio system enhancement plan to include operational deployment of
multiple new radio tower sites throughout the county.
• Computer Aided Dispatch (CAD) system upgrade in Fall 2023 and ensuring it meets the expectations and
needs of 9-1-1 and the 14 user agencies utilizing the system.
• Finding success with recruitment and retention efforts with an extreme shortage of qualified applicants as well
as continually departing workforce.
• Supply chain delays of necessary hardware and other products necessary for project completion.
Organizational Chart
218
Budget Summary - Deschutes County 9-1-1 (Fund 705)
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 6,015,808 $ 5,964,818 $ 5,025,854 $ 5,937,271 $ 5,937,271 $ 5,937,271 18.13 %
State Government Payments 1,586,059 1,938,565 2,478,000 1,920,530 1,920,530 1,920,530 (22.50) %
Local Government Grants 133,494 282,324 160,371 186,352 186,352 186,352 16.20 %
Property Taxes 9,503,040 10,024,344 10,482,834 11,022,000 11,022,000 11,022,000 5.14 %
Other Tax 36,784 — — — — — — %
Charges for Services 699,585 568,246 555,958 592,770 592,770 592,770 6.62 %
Interest Revenue 65,775 33,230 34,500 151,321 151,321 151,321 338.61 %
Transfers In — 591,709 — — — — — %
Sales of Equipment 11,231 13,066 — 350 350 350 — %
Total Resources $ 18,051,775 $ 19,416,302 $ 18,737,517 $ 19,810,594 $ 19,810,594 $ 19,810,594 5.73 %
Personnel Services $ 7,190,545 $ 7,462,327 $ 8,606,196 $ 9,032,045 $ 9,032,045 $ 9,032,045 4.95 %
Materials and Services 2,912,246 2,899,547 3,713,201 3,890,715 3,890,715 3,890,715 4.78 %
Capital Outlay (13,091) — 35,000 — — — (100.00) %
Transfers Out 1,997,257 4,213,104 1,750,000 1,950,000 1,950,000 1,950,000 11.43 %
Contingency — — 4,633,120 4,937,834 4,937,834 4,937,834 6.58 %
Total Requirements $ 12,086,957 $ 14,574,978 $ 18,737,517 $ 19,810,594 $ 19,810,594 $ 19,810,594 5.73 %
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 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 3,147,087 $ 4,744,254 $ 7,924,945 $ 7,265,072 $ 7,265,072 $ 7,265,072 (8.33) %
Interest Revenue 44,459 36,758 33,015 161,000 161,000 161,000 387.66 %
Transfers In 1,997,257 4,213,104 1,750,000 1,950,000 1,950,000 1,950,000 11.43 %
Total Resources $ 5,188,803 $ 8,994,116 $ 9,707,960 $ 9,376,072 $ 9,376,072 $ 9,376,072 (3.42) %
Materials and Services $ — $ 16,202 $ 375,000 $ 340,000 $ 340,000 $ 340,000 (9.33) %
Capital Outlay 444,549 518,824 4,980,100 1,851,000 1,851,000 1,851,000 (62.83) %
Transfers Out — 591,709 59,900 — — — (100.00) %
Reserve — — 4,292,960 7,185,072 7,185,072 7,185,072 67.37 %
Total Requirements $ 444,549 $ 1,126,735 $ 9,707,960 $ 9,376,072 $ 9,376,072 $ 9,376,072 (3.42) %
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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
Office Manager: Holly Lyons Total Budget $ 1,057,228
:541-548-6088 Budget Change 4.20 %
:https://extension.oregonstate.edu/deschutes Total Staff 0.00 FTE
Staff Change —
4-H County Service District
Resources
Beginning
Working Capital
35%
Property Taxes
65%
4-H County Service District
Requirements
Materials and
Services
73%
Debt Service
6%
Contingency
21%
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 2024, the permanent tax rate for the Extension/4-H Service District will be primarily used to fund
2.74 FTE administrative program support positions, 1.25 FTE 4-H Program Assistants, .70 FTE Central Oregon
Horticulture Outreach Program Coordinator and .77 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
221
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).
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.
AGRICULTURAL SCIENCES & 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.
SMALL FARMS AND SPECIALTY CROPS: The Small Farms and Specialty Crops Program supports
the development of sustainable agriculture in Central Oregon, with a focus on small-scale commercial horticulture
and high value specialty crops. Based on needs assessment, local interest, and capacity, research and Extension
programs in the area are focused on three main areas: 1) soil and nutrient management 2) cover crops and 3)
innovative production in the high desert.
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 is predominantly funded by the U.S. Department of
Agriculture (USDA) Food and Nutrition Service (FNS). It is the nutrition education and obesity prevention
component of SNAP (Supplemental Nutrition Assistance Program). The goal of SNAP-Ed is to improve the
likelihood that persons eligible for SNAP will make healthy food choices within a limited budget and choose
physically active lifestyles consistent with the current Dietary Guidelines for Americans. The Deschutes County
222
program supports this goal by providing evidence-based educational programming, using social marketing, and
supporting or implementing policy, systems, and environmental (PSE) changes that affect the food and activity
environments where people live, learn, work and play.
SUCCESSES AND CHALLENGES
Significant Accomplishments
• 4-H successfully onboarded the County 4-H Agent position in April 2022. In January 2023, Deschutes 4-H
was able to resume HDLR (High Desert Leadership Retreat) for the first time since 2019 due to COVID-19.
They also were able to send youth to in-person competitions in Colorado for the first time in several years.
Nearly 600 youth and 150 adult volunteers were engaged in 4-H clubs in the past year.
• In partnership with Bend Parks and Recreation District, our newest demonstration garden was opened at
Alpenglow Park located in the fastest growing area of Bend. This garden includes four distinct beds: low
maintenance, urban, pollinator and firewise. Gardens demonstrate sustainable landscape practices,
adaptable plant choices, and pollinator plants. There will also be a rotating cultural garden and a native plants
garden. Maintenance will be performed by Master Gardener Volunteers. Master Gardener training was finally
back to in-person classes this year filled to capacity (and waitlisted) with 125 participants.
• In partnership with Central Oregon STEM Hub, Juntos helped to produce, support and/or deliver STEM
lessons at three separate events. In Summer 2022, they partnered with Vamonos Outside to offer outdoor
activities to Latinx families such as kayaking.
• The Forestry and Natural Resources program reaches nearly 1,500 landowners, forestry professionals and
other clients annually through educational workshops, field tours, site visits, and the quarterly Life on the Dry
Side newsletter.
• Family and Community Health Program shared safe food preservation information through workshops, online
classes, staffed displays at the county fair, social media posts, phone calls and Ask Extension. Engaging
clients in a friendly way builds trust and relationships. Facebook posts on pressure canning produced 73,309
post reaches and 4,645 post engagements.
• Through the Food Safety and Preservation Tracking survey, 285 consumer contacts were reported. Trends
show safe pressure canning continues to be the top consumer concern. Extension professionals and Master
Food Preserver volunteers provided interventions for botulism risk in 43.5% of the reported consumer
contacts. One case of botulism costs $1.4 to $1.8 million in Oregon (2015).
• Disaster preparedness information with Spanish versions is posted on https://beav.es/cascadiaprepare. In
2022, there were 3,684 page views with 5:40 average time spent on page. Protecting Indoor Air Quality during
Wildfire Smoke had 433 page views with 4:39 average time spent on page.
• Extension was able to fill two full-time administrative program support positions in the last half of 2022. These
positions not only provide critical support to our faculty and programs, but they also deliver customer service
to over 2,000 walk-ins each year.
223
Operational Challenges
• In the post-COVID era, the job market and regional cost-of-living create staffing and resource challenges.
Interest in and need of Extension programs continue to increase along with our population. In addition, the
State funding gap restricts us from filling two necessary faculty positions, putting pressure on our existing
resources.
• About 80% of our Plant Clinic clientele drive from Bend to our Redmond office. Having a satellite clinic in
Bend would better serve this population, but we lack resources and location.
Budget Summary - Extension/4-H County Service District (Fund 720)
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 295,258 $ 305,974 $ 358,238 $ 364,930 $ 364,930 $ 364,930 1.87 %
Property Taxes 590,511 623,114 653,684 685,000 685,000 685,000 4.79 %
Other Tax 2,277 — — — — — — %
Interest Revenue 4,559 2,657 2,671 7,298 7,298 7,298 173.23 %
Transfers In — 28,213 — — — — — %
Sales of Equipment 698 778 — — — — — %
Total Resources $ 893,303 $ 960,736 $ 1,014,593 $ 1,057,228 $ 1,057,228 $ 1,057,228 4.20 %
Materials and Services $ 527,053 $ 498,715 $ 681,758 $ 773,123 $ 773,123 $ 773,123 13.40 %
Debt Service 60,275 60,275 60,276 60,276 60,276 60,276 — %
Contingency — — 272,559 223,829 223,829 223,829 (17.88) %
Total Requirements $ 587,328 $ 558,990 $ 1,014,593 $ 1,057,228 $ 1,057,228 $ 1,057,228 4.20 %
Budget Summary - Extension/4-H County Service District
Reserve(Fund 721)
This fund was closed in FY 2022.
FY 2021
Actual
FY 2022
Actual
FY 2023
Budget
FY 2024
Proposed
FY 2024
Approved
FY 2024
Adopted
% Chg FY
2024
Beginning Working Capital $ 27,871 $ 28,196 $ — $ — $ — $ — — %
Interest Revenue 325 17 — — — — — %
Transfers In — — — — — — — %
Total Resources $ 28,196 $ 28,213 $ — $ — $ — $ — — %
Transfers Out $ — $ 28,213 $ — $ — $ — $ — — %
Total Requirements $ — $ 28,213 $ — $ — $ — $ — — %
224
County Service Districts
Total County
Service
Districts
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 $ 26,752,424 $ 10,589,316 $ 2,595,835 $ 5,937,271 $ 7,265,072
Property Tax - Current Year 64,583,180 37,860,124 15,110,056 10,932,000 —
Property Tax - Prior Year 544,000 330,000 120,000 90,000 —
State Government Payments 1,920,530 — — 1,920,530 —
Local Government Payments 186,352 — — 186,352 —
Charges for Services 592,770 — — 592,770 —
Transfers In 1,950,000 — — — 1,950,000
Interest Revenue 648,619 264,000 65,000 151,321 161,000
Total Revenues $ 70,425,801 $ 38,454,124 $ 15,295,056 $ 13,873,323 $ 2,111,000
Total Resources $ 97,178,225 $ 49,043,440 $ 17,890,891 $ 19,810,594 $ 9,376,072
REQUIREMENTS
Salaries $ 5,925,186 $ — $ — $ 5,925,186 $ —
Benefits 3,106,859 — — 3,106,859 —
Personnel Services $ 9,032,045 $ — $ — $ 9,032,045 $ —
Materials & Services $ 62,683,776 $ 40,382,403 $ 17,297,535 $ 3,890,715 $ 340,000
Debt Principal $ 47,278 $ — $ — $ — $ —
Debt Interest 12,998 — — — —
Total Debt Service $ 60,276 $ — $ — $ — $ —
Capital Outlay $ 1,851,000 $ — $ — $ — $ 1,851,000
Transfers Out 1,950,000 — — 1,950,000 —
Total Capital & Transfers $ 3,801,000 $ — $ — $ 1,950,000 $ 1,851,000
Contingency $ 14,416,056 $ 8,661,037 $ 593,356 $ 4,937,834 $ —
Reserve for Future Expenditures 7,185,072 — — — 7,185,072
Total Requirements $ 97,178,225 $ 49,043,440 $ 17,890,891 $ 19,810,594 $ 9,376,072
FY 2023 Budget As Revised $ 88,144,036 $ 43,879,689 $ 14,804,277 $ 18,737,517 $ 9,707,960
Inc (Dec) from FY 2023 $ 9,034,189 $ 5,163,751 $ 3,086,614 $ 1,073,077 $ (331,888)
225
County Service Districts
Extension
4-H CSD
(720)
Extension
4-H
Reserve
Fund
(721)
RESOURCES
Beginning Net Working Capital 364,930 —
Property Tax - Current Year 681,000 —
Property Tax - Prior Year 4,000 —
State Government Payments — —
Local Government Payments — —
Charges for Services — —
Transfers In — —
Interest Revenue 7,298 —
Total Revenues 692,298 —
Total Resources 1,057,228 —
REQUIREMENTS
Salaries — —
Benefits — —
Personnel Services — —
Materials & Services 773,123 —
Debt Principal 47,278 —
Debt Interest 12,998 —
Total Debt Service 60,276 —
Capital Outlay — —
Transfers Out — —
Total Capital & Transfers — —
Contingency 223,829 —
Reserve for Future Expenditures — —
Total Requirements 1,057,228 —
FY 2023 Budget As Revised 1,014,593 —
Inc (Dec) from FY 2023 42,635 —
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Capital Improvement Program and Debt Management
CAPITAL IMPROVEMENT PROGRAM
Capital Improvement Program .........................................................................................................................229
Capital Improvements - Road ...........................................................................................................................230
Capital Improvements - Solid Waste ...............................................................................................................233
Capital Improvements - General Facilities .....................................................................................................234
Capital Improvements - Public Safety .............................................................................................................236
Capital Improvements - Fair & Expo and RV .................................................................................................237
Capital Improvements - Other ..........................................................................................................................237
CAPITAL EQUIPMENT PROJECTS
Equipment Replacement/Enhancement - Road ............................................................................................238
Equipment Replacement/Enhancement - Solid Waste ................................................................................238
Equipment Replacement/Enhancement - General County ..........................................................................238
Equipment Replacement/Enhancement - Public Safety ..............................................................................239
Equipment Replacement/Enhancement - Technology .................................................................................239
Deschutes County 9-1-1 Service District ........................................................................................................239
DEBT MANAGEMENT
Debt Overview ....................................................................................................................................................241
FY 2024 Scheduled Principal and Interest Payments Summary ................................................................245
Scheduled Principal and Interest Payments Through Retirement ..............................................................246
Amortization Schedules by Debt Issue ...........................................................................................................247
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228
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 2024 adopted budget for County and County Service District funds includes a total of $66.0 million in
capital expenditures. This is made up of $54.9 million in capital improvements, $9.3 million in capital equipment
and $1.9 million for County Services Districts.
The following pages detail the capital expenditures included in the FY 2024 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 2024
Budget
Road Improvement Projects $ 23,640,057
Solid Waste Landfill Projects 16,840,000
County General Projects 9,425,000
Public Safety Projects 285,000
Fair & Expo and RV Projects 820,445
Other General Projects 3,858,790
Total Capital Improvements $ 54,869,292
Capital Equipment Projects FY 2024
Budget
Road Department Equipment $ 4,040,742
Solid Waste Equipment 770,000
General County Equipment 1,020,000
Public Safety Equipment 2,975,577
Technology Equipment 472,760
Total Equipment $ 9,279,079
Total County Funds $ 64,148,371
County Service Districts Projects and Equipment 1,851,000
Total Capital $ 65,999,371
CAPITAL IMPROVEMENT PROGRAM
229
The Road Department receives funding from various sources including federal forest receipts, vehicle registration
fees, state gas tax and federal payments in lieu of taxes. 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.
US 97: LOWER BRIDGE WAY/TERREBONNE (ODOT)$ 5,119,310 $ — $ — $ — $ — $ 5,119,310
HUNNELL RD: LOCO RD TO TUMALO RD
IMPROVEMENT 1,569,800 — — — — 1,569,800
DESCHUTES MARKET RD/HAMEHOOK RD
ROUNDABOUT 250,000 — — — — 250,000
POWELL BUTTE HWY/BUTLER MARKET
ROUNDABOUT 2,557,402 — — — — 2,557,402
NW LOWER BRIDGE WAY/NW 43RD ST
INTERSECTION IMPROVEMENT 1,290,000 1,400,000 — — — 2,690,000
TUMALO RESERVOIR RD: O.B. RILEY RD TO
SISEMORE RD 300,000 1,534,000 3,489,000 — — 5,323,000
TERREBONNE WASTEWATER SYSTEM - PHASE 1 1,000,000 — — — — 1,000,000
US20: LOCUST ST INTERSECTION (ODOT/CITY OF
SISTERS) 1,000,000 — — — — 1,000,000
LA PINE UIC STORMWATER IMPROVEMENTS 240,000 — — — — 240,000
S CENTURY DRIVE / SPRING RIVER RD
ROUNDABOUT 177,000 800,000 1,877,000 — — 2,854,000
S CENTURY DR / HUNTINGTON RD ROUNDABOUT 169,000 750,000 1,838,000 — — 2,757,000
COYNER RD/NORTHWEST WAY INTERSECTION
IMPROVEMENT — 56,000 367,000 — — 423,000
BURGESS RD/DAY RD TRAFFIC SIGNAL — 50,000 746,000 — — 796,000
BUCKHORN RD: HWY 126 TO MP 1.6 (FLAP) — 83,400 565,700 — — 649,100
BUCKHORN RD: MP 1.6 TO LOWER BRIDGE WAY — 250,000 980,000 3,000,000 — 4,230,000
THREE CREEKS RD: SISTERS CITY LIMITS TO FS
BOUNDARY (FLAP) — 40,300 293,400 — — 333,700
DESCHUTES MARKET RD/GREYSTONE LANE
INTERSECTION — — 265,000 661,000 1,736,000 2,662,000
GREYSTONE LANE/PLEASANT RIDGE RD
INTERSECTION — — 300,000 800,000 2,000,000 3,100,000
S CENTURY DR/VENTURE LANE INTERSECTION
IMPROVEMENT — — — 250,000 750,000 1,000,000
NW LOWER BRIDGE WAY: NW 43RD ST TO TEATER
AVE IMPROVEMENT — — — 300,000 1,950,000 2,250,000
NW WAY: NW COYNER AVE TO NW ALTMETER WAY 556,000 — — — — 556,000
BUTLER MARKET RD: HAMEHOOK RD TO POWELL
BUTTE HWY 320,000 — — — — 320,000
DICKEY RD 85,000 — — — — 85,000
OLD BEND REDMOND HWY: US20 TO TUMALO RD 1,210,000 — — — — 1,210,000
HORSE BUTTE RD 460,000 — — — — 460,000
PROJECT FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Five Year
Total
Capital Improvements – Road
230
OLD BEND REDMOND HWY/S CANAL BLVD: TUMALO
RD TO HELMHOLTZ WAY 3,000,000 410,000 — — — 3,410,000
SPRING RIVER RD: S CENTURY DR TO STELLAR DR 510,000 500,000 — — — 1,010,000
POWELL BUTTE HWY: MCGRATH RD TO US 20 — 2,290,000 — — — 2,290,000
NORTHWEST WAY: NW COYNER AVE TO NW
ALTMETER WAY — 815,000 556,000 — — 1,371,000
BILLADEAU RD — 580,000 500,000 — — 1,080,000
SKYLINE RANCH RD: CENTURY DR TO CITY LIMITS — 500,000 1,320,000 — — 1,820,000
DESCHUTES MKT RD/TUMALO RD: 19TH ST TO
TUMALO PL — — 420,000 — — 420,000
TUMALO RD — — 1,090,000 — — 1,090,000
DORRANCE MEADOW RD — — 1,420,000 — — 1,420,000
INDIAN FORD RD — — — 2,750,000 — 2,750,000
3RD ST/WALKER ST/PENGRA ST/5TH ST (LA PINE) — — — 580,000 — 580,000
6TH ST (LA PINE) — — — — 1,210,000 1,210,000
WARD RD: STEVENS RD TO GOSNEY RD — — — — 1,700,000 1,700,000
SLURRY SEAL 300,000 300,000 300,000 300,000 300,000 1,500,000
MISC. LOCAL ROAD PAVEMENT PRESERVATION 200,000 200,000 200,000 200,000 200,000 1,000,000
SIGNAGE IMPROVEMENTS 150,000 150,000 100,000 100,000 100,000 600,000
GUARDRAIL IMPROVEMENTS 150,000 150,000 100,000 100,000 100,000 600,000
SMITH ROCK WAY BRIDGE #15452 REPLACEMENT 1,417,429 — — — — 1,417,429
GRIBBLING RD BRIDGE #17C30
REPLACEMENT(ODOT LBP/SFLP) 704,116 — — — — 704,116
HAMEHOOK RD BRIDGE #17C32 REPLACEMENT 595,000 1,200,000 — — — 1,795,000
WILCOX AVE BRIDGE #2171-03 & -04 REMOVAL 160,000 — — — — 160,000
LOCAL ACCESS ROAD BRIDGES 150,000 250,000 250,000 250,000 — 900,000
S CENTURY DR BRIDGE #16181 REHABILITATION — 100,000 1,010,000 1,000,000 — 2,110,000
BURGESS RD BRIDGE #09C783 REPLACEMENT — — 100,000 565,000 1,453,000 2,118,000
SPRING RIVER RD (HARPER) BRIDGE #17923
REHABILITATION — — — 100,000 430,000 530,000
Total $ 23,640,057 $ 12,408,700 $ 18,087,100 $ 10,956,000 $ 11,929,000 $ 77,020,857
PROJECT FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Five Year
Total
231
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.
US 97: Lower Bridge Way/Terrebonne (ODOT)
The County's anticipated cash contribution for ODOT’s construction of road safety improvements, including
widening and paving is $5.1 million in FY 2024.
• 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
Powell Butte Highway / Butler Market Roundabout
The intersection of Powell Butte Highway and Butler Market Rd is presently a three-legged intersection with stop
sign control only. This project will construct a single-lane roundabout, install illumination, new signs, striping and
delineation. FY 2024 costs are estimated to be $2.6 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
South Century Drive / Huntington Road Roundabout
Improving the existing intersection which had 13 crashes during the most recent five-year period of available
crash data (2016-2020), with a single-lane roundabout. Total project costs are estimated to be $2.8 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
South Century Drive / Spring River Road Roundabout
Constructing a roundabout at the existing three-leg, one-way stop intersection, with a history of non-fatal crashes.
South Century Drive is a rural arterial that provides connectivity from communities south of Sunriver to Highway
US97. Total projects costs are estimated to be $2.9 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
232
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 2024 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 2024 projects are included on the following pages.
Project FY 2024 FY 2025 FY 2026 FY 2027 FY 2028
Cell 9 $ 6,500,000 $ — $ — $ — $ —
Fencing – Tall Litter Control Fence 25,000 — — — —
Solid Waste Admin and Attendant Booth Remodels 390,000 — — — —
Negus Transfer Station 9,800,000 — — — —
Perimeter Fencing 125,000 — — — —
Close Knott B & C — — — — 8,000,000
Future: Cell 10 — — — 6,000,000 —
Future: New Landfill — — — — 20,000,000
Total $ 16,840,000 $ — $ — $ 6,000,000 $ 28,000,000
Cell 9
Current increase in waste flows require construction of cell 9 to ensure disposal capacity and environmental
protection in landfill operations.
• 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: 3 years
Fencing
Due to the development of cell 8 in FY 2020, the litter fence needs to be extended to the cell 8 area estimated at
$25,000. The fence keeps litter from migrating across the landfill and onto private property during wind events. In
addition, perimeter fencing a 30-acre site is also needed to allow for the expansion of the operations area for the
storage of materials from the excavation of the next cell.
• Funding: Solid Waste tip fees (Fund 610) and 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: 25 years
233
Solid Waste Administration and Attendant Booth Remodels
Remodel the Solid Waste Administration office to add an office and modular stations for additional staff. Update
the rural transfer station attendant booths due to safety and upkeep concerns.
• 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: 20 years
Negus Transfer Station Improvement
The current transfer station is operating beyond capacity. Construction of the Negus Transfer Station facility
improvements will accommodate population growth in the Redmond area. Facility will include a scale house (with
scales), the transfer building, a recycling area, an equipment maintenance building and a compost area.
• Funding: Debt (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: 50 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
2024 budget are as follows:
Project FY 2024 FY 2025 FY 2026 FY 2027 FY 2028
North County Campus - 236 Kingwood $ 485,000 $ — $ — $ — $ —
North County Campus - 244 Kingwood 450,000 — — — —
Courthouse Expansion 7,300,000 23,000,000 4,700,000 — —
Juvenile Detention 200,000 — — — —
Parole & Probation 50,000 — — — —
Downtown Campus Parking 900,000 600,000 650,000 — —
Site Planning 40,000 — — — —
Total $ 9,425,000 $ 23,600,000 $ 5,350,000 $ — $ —
234
North County Campus - 236 & 244 Kingwood
The FY 2024 budget includes $935,000 to complete the remodel and associated site improvements of two
buildings, located at 236 and 244 Kingwood that comprise a new North County Campus for expanded services to
residents in the northern portion of Deschutes County. The work began in fall of 2022 and will allow Health
Services, the Clerk’s Office, and Veterans’ Services to meet the growing demand for services within North County,
and provide space for other County operations.
• Funding: General Capital Reserve (Fund 060); Interfund Transfers from Health Services (Fund 274)
• Impact on Future Operating Budgets: The Facilities Department will be responsible for maintaining and
repairing any additions, upgrades or remodels of County facilities.
• Estimated Useful Life: 30 years
Courthouse Expansion
The FY 2024 budget includes $7.3 million in construction costs and $3.0 million in design, engineering and fees
and permits for the capital improvement of the Deschutes County Courthouse as the initial costs of the multi-year
project. The total project cost, including Materials and Services is projected to be $42 million over the next three
years through FY 2026.
• 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 any additions, upgrades or remodels of County facilities.
• Estimated Useful Life: 30 years
Juvenile Detention
The FY 2024 budget includes $200,000 to complete a remodel of staff areas within the detention facility to
accommodate supervisor offices, and conference rooms. This project was identified as near-term project in the
2018 Public Safety Campus Plan.
• Funding: General County Reserve (Fund 060)
• Impacts on Future Operating Budgets: The Facilities Department will be responsible for maintaining and
repairing any additions, upgrades or remodels of County facilities.
• Estimated Useful Life: 30 years
Parole and Probation
The FY 2024 budget includes $50,000 in order to complete the Adult Parole and Probation/Sheriff’s Office Work
Center expansion project which began in spring of 2022. The project consolidates the department’s Bend
operations in one building on the Public Safety Campus. The 8,440 square foot, two-story addition and remodel of
the existing 2nd floor, provides additional office space for probation officers and meeting space for staff.
• Funding: General County Reserve (Fund 060)
• Impacts on Future Operating Budgets: The Facilities Department will be responsible for maintaining and
repairing any additions, upgrades or remodels of County facilities.
• Estimated Useful Life: 30 years
235
Downtown Campus Parking
The Downtown Campus Parking project has a FY 2024 budget of $900,000 for the capital improvement of the
downtown campus parking capacity related to the expansion of the Deschutes County Courthouse. In addition,
$420,000 is estimated to be spent on related-materials and services expenses. Phase 1 of the project includes 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 (Fund 060)
• Impacts on Future Operating Budgets: The Facilities Department will be responsible for maintaining and
repairing any additions, upgrades or remodels of County facilities.
• Estimated Useful Life: 30 years
Site Planning
Placeholder to cover any potential closeout costs related to the 24 secure parking spaces added to the Sheriff’s
Office existing parking, which was completed in late FY23.
Capital Improvements – Public Safety
The County has budgeted $285,000 in capital improvements for Public Safety.
Project FY 2024 FY 2025 FY 2026 FY 2027 FY 2028
Sisters Station Upgrade & Parking Lot $ 225,000 $ — $ — $ — $ —
Ranch House Remodel 50,000 — — — —
Juvenile Detention Security 10,000 — — — —
Total $ 285,000 $ — $ — $ — $ —
236
Capital Improvements – Fair & Expo and RV
The County has budgeted $820,445 in capital and equipment items for the Fair & Expo and RV funds.
Project FY 2024 FY 2025 FY 2026 FY 2027 FY 2028
RV Capital Projects and Equipment $ 74,000 $ — $ — $ — $ —
Fair & Expo Machinery and Operating Equipment 50,000 — — — —
Fair Overhead Lighting 81,445 — — — —
Fair Parking Lot 15,000 — — — —
Fair Well/Pump/Water Storage 600,000 — — — —
Total $ 820,445 $ — $ — $ — $ —
Other General Capital Improvements
Project FY 2023 FY 2024 FY 2025 FY 2026 FY 2027
General Project Development (Fund 090)$ 2,507,790 $ — $ — $ — $ —
General County Improvements (Fund 070) 916,000 1,571,000 1,553,000 2,092,000 2,393,000
Park Acquisition & Development (Fund 130) 300,000 — — — —
Health Services - Building Remodels 135,000 — — — —
Total $ 3,858,790 $ 1,571,000 $ 1,553,000 $ 2,092,000 $ 2,393,000
237
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 2024 FY 2025 FY 2026 FY 2027 FY 2028
Machinery, Vehicles and Equipment $ 4,040,742 $ 3,196,000 $ 2,061,000 $ 1,778,000 $ 1,890,000
Total $ 4,040,742 $ 3,196,000 $ 2,061,000 $ 1,778,000 $ 1,890,000
Equipment Replacement/Enhancement – Solid Waste
The Solid Waste department is acquiring equipment to support the new Negus Station in the amount of $770,000
for FY 2024.
Equipment FY 2024 FY 2025 FY 2026 FY 2027 FY 2028
Several pieces of equipment for Negus; Knott Grader;
Truck replacement $ 770,000 $ 2,255,000 $ 355,000 $ 675,000 $ 765,000
Total $ 770,000 $ 2,255,000 $ 355,000 $ 675,000 $ 765,000
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 2024 FY 2025 FY 2026 FY 2027 FY 2028
County-wide Vehicle Maintenance and Replacement $ 900,000 $ — $ — $ — $ —
Vehicles - Health Services 105,000 — — — —
Operating Equipment - Facilities 15,000 — — — —
Total $ 1,020,000 $ — $ — $ — $ —
CAPITAL EQUIPMENT PROJECTS
238
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 2024 Sheriff’s Office budget
in the total amount of approximately $3.0 million. The Sheriff’s Office uses about three years due to the fact that
they are used around the clock, seven days a week.
Other vehicles such as trucks and SUV’s have a useful life of 5 to 10 years depending on how they are used.
Equipment FY 2024 FY 2025 FY 2026 FY 2027 FY 2028
Vehicles - Public Safety $ 1,721,662 $ — $ — $ — $ —
Equipment - Public Safety 1,253,915 — — — —
Total $ 2,975,577 $ — $ — $ — $ —
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 2024 budget includes $472,760 in technology purchases as shown in the
table below.
Technology FY 2024 FY 2025 FY 2026 FY 2027 FY 2028
Health Services Technology Improvements $ 96,500 $ — $ — $ — $ —
Road Software Upgrades 63,260 — — — —
Internal Service Funds Computer & Technology
Equipment 313,000 — — — —
Total $ 472,760 $ — $ — $ — $ —
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 2024 budget reserves $1.9 million for the development of additional radio sites to improve the coverage.
In each future year, budget is set aside to fund replacement of the system over time.
County Service Districts FY 2024 FY 2025 FY 2026 FY 2027 FY 2028
9-1-1 Service District Technology Improvements $ 1,851,000 $ 1,265,000 $ 1,825,000 $ 125,000 $ 300,000
Total $ 1,851,000 $ 1,265,000 $ 1,825,000 $ 125,000 $ 300,000
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240
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 Investors Services. Moody’s upgraded the credit rating in February
2019 from Aa2 to Aa1 and affirmed the Full Faith & Credit rating of Aa1 in April 2020, June 2021 and August 2022.
Moody’s August 2022 credit opinion provided the County with the following synopsis:
“Deschutes County benefits from a solid financial performance that will remain sound,
supported by robust reserves and liquidity, favorable population and tax base growth,
strong economic activity despite the impacts of the coronavirus pandemic, and
adopted reserve policies. Debt levels are modest and pension liabilities will remain
manageable.”
Moodys Investor Services – August 2022
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
241
Fiscal Year
Deschutes County Legal Debt Limit and Debt Outstanding
General Obligation Bonds
(In thousands)
Outstanding General Obligation Bonds Legal Debt Limit - 2% RMV
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
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, 2023 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 2022-23 RMV for Deschutes County is $73.2 billion, making the legal
limit for general obligation bonds $1.5 billion.
242
Fiscal Year
Deschutes County Legal Debt Limit and Debt Outstanding
Limited Tax Bonds
(In thousands)
Outstanding Limited Tax Bonds Legal Debt Limit - 1% RMV
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
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 2022-23 RMV for Deschutes County is $73.2 billion, making the legal limit for limited
tax bonds $731.9 million, well above the actual limited tax debt level of $45.4 million. An additional limited tax
bond, series 2023 will be issued in Fiscal Year 2024 in the estimated amount of $40.0 million.
243
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
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
$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
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 1.5% 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 2022-23 RMV for Deschutes County is $73.2 billion, making the legal limit for
limited tax pension bonds $3.7 billion, well above the actual limited tax pension debt level of $5.8 million.
244
FY 2024 Scheduled Principal and Interest Payments Summary
Principal Balance at:FY 2023-24
Average
Interest
Rate
Issue Date
Final
Maturity
Date
Issuance 45108 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 $ 2,390,000 $ 540,000 $ 163,715 $ 703,715
OR Local Gov't LTD Tax Pension
Obligations, 2004 6.19 %5/27/2004 6/1/2028 7,090,000 3,440,000 630,000 209,668 839,668
Total Limited Tax Pension Bonds $ 12,519,586 $ 5,830,000 $ 1,170,000 $ 373,383 $ 1,543,383
Full Faith and Credit Obligations
Series 2013 - Jail Remodel 4.13 %8/8/2013 6/1/2038 8,405,000 5,935,000 295,000 250,381 545,381
Series 2019 - Refunding OSP & 911
Building
(Series 2008A& 2009A) 2.08 %3/12/2019 6/1/2028 6,455,000 3,930,000 715,000 196,500 911,500
Series 2021 - Ref - Co Bldgs,
Facilities & Radio System 1.40 %9/2/2021 12/1/2032 15,325,000 13,910,000 1,300,000 186,966 1,486,966
Series 2022 - Negus Transfer Station 5.00 %8/30/2022 6/1/2043 18,220,000 18,220,000 550,000 911,000 1,461,000
Total Full Faith & Credit Obligations $ 48,405,000 $ 41,995,000 $ 2,860,000 $ 1,544,847 $ 4,404,847
Direct Borrowings
Series 2015 - Ref - Land, Jail, ADA,
F&E Projects 2.13 %12/8/2015 12/1/2026 3,775,000 945,000 434,200 18,125 452,325
Series 2016 - Solid Waste, F&E ,
and RV Park 1.70 %5/25/2016 6/1/2027 6,277,000 2,420,000 591,000 40,656 631,656
Total Direct Borrowings $ 10,052,000 $ 3,365,000 $ 1,025,200 $ 58,781 $ 1,083,981
Total $ 70,976,586 $ 51,190,000 $ 5,055,200 $ 1,977,011 $ 7,032,211
245
Scheduled Principal and Interest Payments Through Retirement
Fiscal Year Principal Interest Total Final Maturity of Debt
2024 $ 5,055,200 $ 1,977,011 $ 7,032,211
2025 4,701,900 1,787,215 6,489,115
2026 5,162,700 1,631,007 6,793,707 Series 2015, Full Faith & Credit Refunding
2027 5,440,200 1,424,117 6,864,317 Series 2016, Full Faith & Credit Refunding
2028 4,105,000 1,202,081 5,307,081
Series 2002 & 2004, Tax Pension Obligation Bonds; Series
2019, Full Faith & Credit
2029 2,460,000 1,037,158 3,497,158
2030 2,535,000 967,662 3,502,662
2031 2,605,000 895,499 3,500,499
2032 2,690,000 820,633 3,510,633 Series 2021, Full Faith & Credit Refunding
2033 2,760,000 742,344 3,502,344 Series 2012, Full Faith & Credit Refunding
2034 1,335,000 671,800 2,006,800
2035 1,395,000 607,225 2,002,225
2036 1,470,000 539,750 2,009,750
2037 1,540,000 468,650 2,008,650
2038 1,610,000 394,150 2,004,150 Series 2013, Full Faith & Credit
2039 1,145,000 316,250 1,461,250
2040 1,200,000 259,000 1,459,000
Total $ 47,210,000 $ 15,741,551 $ 62,951,551
246
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).
247
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).
248
Deschutes County
$8,405,000
Series 2013, Full Faith and Credit
Date:August 8, 2013
Interest:Semiannual each December and June, commencing December 1, 2013.
Interest accrues at rates ranging from 3.00% to 4.50%.
Rating:Moody's: Aa1
Purpose:The proceeds of the bonds were used to finance an expansion of the County Jail Facility and remodel the Medical
Facility within the Jail.
Security:The bonds are secured by the full faith and credit of the County.
Debt service:
Fiscal Year Principal Interest Total Payment Balance
2014 $ 220,000 $ 269,504 $ 489,504 $ 8,185,000
2015 220,000 324,531 544,531 7,965,000
2016 225,000 317,931 542,931 7,740,000
2017 235,000 311,181 546,181 7,505,000
2018 240,000 304,131 544,131 7,265,000
2019 250,000 296,931 546,931 7,015,000
2020 255,000 288,181 543,181 6,760,000
2021 265,000 279,256 544,256 6,495,000
2022 275,000 269,981 544,981 6,220,000
2023 285,000 260,356 545,356 5,935,000
2024 295,000 250,381 545,381 5,640,000
2025 305,000 238,581 543,581 5,335,000
2026 320,000 226,381 546,381 5,015,000
2027 330,000 213,581 543,581 4,685,000
2028 345,000 200,381 545,381 4,340,000
2029 360,000 186,581 546,581 3,980,000
2030 375,000 172,181 547,181 3,605,000
2031 390,000 157,181 547,181 3,215,000
2032 405,000 141,581 546,581 2,810,000
2033 420,000 124,875 544,875 2,390,000
2034 435,000 107,550 542,550 1,955,000
2035 455,000 87,975 542,975 1,500,000
2036 480,000 67,500 547,500 1,020,000
2037 500,000 45,900 545,900 520,000
2038 520,000 23,400 543,400 —
$ 8,405,000 $ 5,166,017 $ 13,571,017
Source:Transfers from the General Fund (001) and the Sheriff's Office Fund (255) provide the resources for the debt
service in the Full Faith & Credit Series 2013 Fund (556).
249
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).
250
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).
251
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.
252
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.
253
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
254
FTE Schedules
Full-Time Equivalent Charts ............................................................................................................................................257
Full-Time Equivalent by Fund Schedule .......................................................................................................................258
Full-Time Equivalent by Department and Position Schedule .....................................................................................259
255
This page intentionally left blank.
256
Adopted FTE Count by Fiscal Year
886.60 901.00 941.45 993.55 1,022.56 1,020.21 1,042.76
1,116.31
1,192.51 1,232.51 1,251.76
20142015201620172018201920202021202220232024—
200
400
600
800
1,000
1,200
1,400
FY 2024 FTE by Function
Total FTE 1,257.76
Public Safety
494.95
39.5%
Public Works
105.00
8.4%
Health & Welfare
420.80
33.6%
Recreation &
Culture
17.50
1.4%
General
Government
213.51
17.1%
DESCHUTES COUNTY AND COUNTY SERVICE DISTRICTS
FULL-TIME EQUIVALENT CHARTS
257
Fund/Department FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Changes
County Funds
General Fund
Assessor's Office 35.26 35.26 35.26 35.26 —
Clerk's Office/Board of Tax Appeals 10.00 11.00 11.00 11.00 —
District Attorney's Office 54.20 58.60 61.60 61.10 (0.50)
Tax 5.50 5.50 6.50 6.50 —
Veterans' Services 4.00 5.00 5.00 5.00 —
Property Management 2.00 2.00 3.00 3.00 —
General Fund Total 110.96 117.36 122.36 121.86 (0.50)
Community Justice 46.90 47.90 49.00 49.00 —
Adult Parole & Probation 41.85 40.85 39.75 39.75 —
Victims' Assistance 8.00 8.00 9.50 9.50 —
Justice Court 4.60 4.60 4.60 4.60 —
Sheriff's Office 252.00 259.00 265.00 271.00 6.00
Health Services 360.00 399.30 420.80 415.80 (5.00)
Community Development 61.00 70.00 64.00 64.00 —
GIS Program 2.30 2.30 2.30 2.00 (0.30)
Road Department 56.00 57.00 61.00 62.00 1.00
Natural Resources 2.00 2.00 2.00 2.00 —
Solid Waste 24.00 28.00 30.00 41.00 11.00
Fair & Expo Center 9.87 12.37 13.37 17.50 4.13
Deschutes County Fair 1.13 0.13 0.13 —(0.13)
Facilities 23.00 25.00 25.00 26.75 1.75
Administrative Services 7.75 9.75 9.75 9.75 —
CHRO ——2.00 2.00 —
Board of County Commissioners 3.00 3.00 3.00 3.00 —
Finance 9.00 11.00 12.00 13.00 1.00
Legal Counsel 7.00 7.00 7.00 7.00 —
Human Resources 8.00 9.00 10.00 10.00 —
Information Technology 15.70 16.70 16.70 17.00 0.30
Risk Management 2.25 2.25 3.25 3.25 —
Total County Funds 1,056.31 1,132.51 1,172.51 1,191.76 19.25
County Service Districts
Deschutes County 9-1-1 Service 60.00 60.00 60.00 60.00 —
Total County Service Districts 60.00 60.00 60.00 60.00 —
Total 1116.31 1192.51 1232.51 1251.76 19.25
FTE BY FUND SCHEDULE
258
PUBLIC SAFETY
Community Justice Position Title FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Changes
Admin Support Specialist 1.50 1.50 2.00 2.00 —
Behavioral Health Specialist II 2.00 2.00 2.00 2.00 —
Behavioral Health Specialist II, Lic 2.00 2.00 2.00 2.00 —
Community Justice Officer 14.00 14.00 14.00 14.00 —
Community Justice Specialist 15.00 15.00 15.00 15.00 —
Community Justice Specialist, Sr 2.00 2.00 2.00 2.00 —
Community Service Specialist 1.40 1.40 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 —
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 46.90 47.90 49.00 49.00 —
Adult Parole &
Probation Position Title FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
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 3.00 3.00 4.00 4.00 —
Management Analyst 2.00 1.00 ———
Supervisor, Administrative 1.00 1.00 1.00 1.00 —
Parole & Probation Officer 24.00 24.00 23.00 23.00 —
Parole & Probation Specialist 3.75 3.75 3.75 3.75 —
Community Service Specialist 0.60 0.60 ———
Admin Analyst ——1.00 1.00 —
Admin Support Tech 1.00 1.00 1.00 1.00 —
Admin Support Specialist 4.50 4.50 4.00 4.00 —
TOTAL DEPARTMENT 41.85 40.85 39.75 39.75 —
District Attorney's
Office Position Title FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
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 II 1.00 1.00 ———
Applications System Analyst III ——1.00 1.00 —
Chief Deputy District Attorney 2.00 2.00 2.00 2.00 —
County District Attorney 1.00 1.00 1.00 1.00 —
Deputy District Attorney 21.00 20.50 21.00 20.50 (0.50)
Executive Assistant 1.00 1.00 1.00 1.00 —
Investigator 2.00 2.00 2.00 2.00 —
IT Analyst I ——1.00 1.00 —
Management Analyst 0.70 1.10 1.10 1.10 —
Manager, Administrative 1.00 1.00 1.00 1.00 —
FTE BY DEPARTMENT AND POSITION SCHEDULE
259
District Attorney's
Office (continued)Position Title FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Changes
Program Development Tech ——0.50 0.50 —
Supervisor, Administrative 1.00 1.00 2.00 2.00 —
Supervisor, Deputy DA —2.00 2.00 2.00 —
Trial Assistant II 21.00 23.50 23.50 23.50 —
TOTAL DEPARTMENT 54.20 58.60 61.60 61.10 (0.50)
Victims' Assistance Position Title FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Changes
Manager, Victims' Assistance Program 1.00 1.00 1.00 1.00 —
Victims' Advocate 7.00 7.00 8.50 8.50 —
TOTAL DEPARTMENT 8.00 8.00 9.50 9.50 —
Justice Court Position Title FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
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 2021 FY 2022 FY 2023 FY 2024 FY 2024
Changes
Administrative Analyst 1.00 1.00 2.00 2.00 —
Administrative Assistant —1.00 1.00 1.00 —
Administrative Supervisor 1.00 1.00 1.00 1.00 —
Automotive Supervisor 1.00 1.00 ———
Behavioral Health Specialist I 1.00 1.00 1.00 1.00 —
Behavioral Health Specialist II 2.00 2.00 3.00 3.00 —
Behavioral Health Specialist II, Lic 2.00 2.00 1.00 1.00 —
Building Maintenance Specialist 4.00 4.00 4.00 4.00 —
Building Maintenance Supervisor 1.00 1.00 ———
Captain 3.00 3.00 3.00 3.00 —
Civil Technician 5.00 5.00 5.00 5.00 —
Corrections Classification Specialist 2.00 ————
Corrections Deputy 73.00 75.00 75.00 75.00 —
Corrections Technician 5.00 5.00 5.00 5.00 —
Crime Scene Investigator ——1.00 1.00 —
County Sheriff 1.00 1.00 1.00 1.00 —
Deputy Sheriff 56.00 59.00 71.00 71.00 —
Detective 9.00 12.00 —2.00 2.00
Detective, Digital Forensics 3.00 4.00 4.00 4.00 —
Emergency Services Coordinator 2.00 2.00 2.00 2.00 —
Evidence Technician 3.00 4.00 3.00 3.00 —
Field Law Enforcement Technician 1.00 1.00 1.00 4.00 3.00
Fleet Services Manager ——1.00 1.00 —
Human Resources Specialist 2.00 2.00 2.00 2.00 —
IT Analyst II 2.00 2.00 3.00 3.00 —
Legal Assistant ——1.00 1.00 —
Licensed Practical Nurse ——2.00 2.00 —
Lieutenant 13.00 14.00 14.00 14.00 —
Management Analyst 2.00 2.00 2.00 3.00 1.00
FTE BY DEPARTMENT AND POSITION SCHEDULE
260
Sheriff's Office
(Continued)Position Title FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Changes
Manager, Business 1.00 1.00 1.00 1.00 —
Manager, Facilities Services ——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 —
Office Assistant 11.00 ————
Paralegal 1.00 1.00 1.00 1.00 —
Project Coordinator 1.00 1.00 1.00 1.00 —
Records Specialist —10.00 10.00 10.00 —
Sergeant 28.00 26.00 26.00 26.00 —
Sergeant, Digital Forensic —1.00 1.00 1.00 —
Sheriff Executive Assistant 1.00 —1.00 1.00 —
Sheriffs Legal Counsel 1.00 1.00 1.00 1.00 —
TOTAL DEPARTMENT 252.00 259.00 265.00 271.00 6.00
DIRECT SERVICES
Assessor's Office Position Title FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Changes
Admin Support Technician 1.26 1.26 1.26 1.26 —
Application Systems Analyst II ——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 —
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 3.00 3.00 —
GIS Specialist —————
Property Appraiser I 2.00 2.00 1.00 1.00 —
Property Appraiser II 9.00 9.00 9.00 9.00 —
Property Appraiser III 2.00 2.00 2.00 2.00 —
Property Appraiser, Senior —1.00 ———
Property Data Specialist II 9.00 9.00 6.00 6.00 —
Property Data Specialist III 2.00 2.00 5.00 5.00 —
Sales Analyst 1.00 1.00 1.00 1.00 —
TOTAL DEPARTMENT 35.26 35.26 35.26 35.26 —
Clerk's Office/Board
of Tax Appeals Position Title FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Changes
Admin Support Technician 7.00 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 10.00 11.00 11.00 11.00 —
Community
Development Position Title FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Changes
Admin Support Technician 1.00 2.00 1.00 1.00 —
Admin Support Specialist ——1.00 1.00 —
Administrative Assistant 2.00 4.00 4.00 4.00 —
Application Systems Analyst II 1.00 1.00 1.00 1.00 —
FTE BY DEPARTMENT AND POSITION SCHEDULE
261
Community
Development
(Continued)
Position Title FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Changes
Application Systems Analyst III 1.00 1.00 1.00 1.00 —
Assistant Building Official 1.00 1.00 2.00 2.00 —
Assistant Planner 4.00 4.00 3.00 3.00 —
Associate Planner 6.00 7.00 6.00 6.00 —
Building Official 1.00 1.00 1.00 1.00 —
Building Safety Inspector I 3.00 1.00 2.00 2.00 —
Building Safety Inspector II 1.00 —1.00 1.00 —
Building Safety Inspector III 13.00 17.00 11.00 11.00 —
Code Enforcement Specialist 4.00 5.00 5.00 5.00 —
Director, Community Development 1.00 1.00 1.00 1.00 —
Environmental Health Specialist I —2.00 ———
Environmental Health Specialist II 3.00 2.00 ———
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 —
Onsite Wastewater Specialist I ——2.00 2.00 —
Onsite Wastewater Specialist II ——2.00 2.00 —
Permit Technician I 10.00 11.00 4.00 4.00 —
Permit Technician II ——5.00 5.00 —
Principal Planner —1.00 2.00 2.00 —
Senior Planner 5.00 4.00 4.00 4.00 —
Supervisor, Admin —1.00 1.00 1.00 —
Supervisor, Environmental Health 1.00 1.00 ———
TOTAL DEPARTMENT 61.00 70.00 64.00 64.00 —
Fair & Expo Center Position Title FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Changes
Admin Analyst 1.00 1.00 1.00 1.00 —
Admin Support Assistant ———1.00 1.00
Admin Support Technician —0.75 0.75 0.75 —
Director, Fair & Expo 0.87 0.87 0.87 1.00 0.13
Maintenance Specialist I 2.00 2.00 3.00 5.00 2.00
Maintenance Specialist II 3.00 3.00 3.00 3.00 —
Manager, Fair & Expo Maint/
Operations 1.00 1.00 1.00 1.00 —
Manager, Food & Beverage 1.00 1.00 1.00 1.00 —
RV Park Attendant —0.75 0.75 0.75 —
Sales & Marketing Coordinator 1.00 2.00 2.00 3.00 1.00
TOTAL DEPARTMENT 9.87 12.37 13.37 17.50 4.13
Deschutes County
Fair Position Title FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Changes
Director, Fair & Expo 0.13 0.13 0.13 —(0.13)
Fair Coordinator 1.00 ————
TOTAL DEPARTMENT 1.13 0.13 0.13 —(0.13)
FTE BY DEPARTMENT AND POSITION SCHEDULE
262
Road Department Position Title FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Changes
Admin Support Technician 1.00 1.00 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 1.00 1.00 2.00 2.00 —
Director, Public Works 1.00 1.00 1.00 1.00 —
Engineering Assistant III 3.00 3.00 3.00 3.00 —
Engineering Associate 2.00 2.00 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
IT Analyst III 1.00 1.00 1.00 1.00 —
Lead Equipment Operator 2.00 2.00 2.00 2.00 —
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 —
Accounting Clerk 1.00 1.00 ———
PW Customer Service Clerk 2.00 2.00 2.00 2.00 —
PW Equipment Operator 21.00 22.00 23.00 23.00 —
PW GIS Analyst/Programmer 1.00 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 1.00 1.00 2.00 2.00 —
Traffic Device Specialist 1.00 1.00 1.00 1.00 —
TOTAL DEPARTMENT 56.00 57.00 61.00 62.00 1.00
Natural Resources Position Title FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Changes
Forester 1.00 1.00 1.00 1.00 —
Fire Adapted Community Coordinator 1.00 1.00 1.00 1.00 —
TOTAL DEPARTMENT 2.00 2.00 2.00 2.00 —
Solid Waste Position Title FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Changes
Accountant 1.00 1.00 1.00 1.00 —
Accounting Clerk —1.00 1.00 1.00 —
Compliance & Infrastructure Manager ——1.00 1.00 —
Contracts Manager ———1.00 1.00
Customer Service Clerk ———2.00 2.00
Director, Solid Waste 1.00 1.00 1.00 1.00 —
Public Engagement Coordinator ———1.00 1.00
Landfill Engineer Technician 1.00 1.00 1.00 1.00 —
Lead PW Equipment Operator ——2.00 2.00 —
Landfill Site Attendant 8.00 11.00 13.00 17.00 4.00
Management Analyst 1.00 1.00 1.00 1.00 —
Operations Manager ——1.00 1.00 —
PW Equipment Operator 10.00 10.00 8.00 11.00 3.00
Supervisor, Operations 2.00 2.00 ———
TOTAL DEPARTMENT 24.00 28.00 30.00 41.00 11.00
FTE BY DEPARTMENT AND POSITION SCHEDULE
263
Health Services Position Title FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Changes
Accountant 1.00 1.00 1.00 1.00 —
Accounting Tech, Sr.2.00 4.00 3.00 3.00 —
Accounting Technician 1.00 1.00 2.00 2.00 —
Admin Support Specialist 20.30 17.80 19.30 18.30 (1.00)
Admin Support Technician 18.95 19.95 19.45 19.45 —
Administrative Analyst 1.00 2.00 2.00 2.00 —
Administrative Assistant 4.00 3.00 3.00 3.00 —
Application Systems Analyst I —1.00 1.00 1.00 —
Behavioral Health Specialist I 28.30 40.10 49.20 49.20 —
Behavioral Health Specialist II 45.80 46.60 43.10 43.10 —
Behavioral Health Specialist II, Lic 41.10 40.50 41.00 41.00 —
Behavioral Health Technician 4.20 4.20 6.20 6.20 —
Business Officer 1.00 1.00 1.00 1.00 —
Clinical Info System Admin 4.00 4.00 4.00 4.00 —
Coding & Data Analyst 1.00 1.00 ———
Comm Health Specialist I 1.75 1.75 2.00 2.00 —
Comm Health Specialist II 6.00 7.00 8.00 8.00 —
Comm Health Specialist III 4.00 5.00 5.00 4.00 (1.00)
Compliance, Quality & Assurance
Officer ——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 ———
Environmental Health Specialist I ——2.00 2.00 —
Environmental Health Specialist II 4.00 6.00 4.00 4.00 —
Environmental Health Specialist III 3.00 3.00 3.00 3.00 —
Epidemiologist 2.00 2.00 2.00 2.00 —
Executive Assistant 1.00 1.00 1.00 1.00 —
Health Officer 1.50 1.00 0.75 0.75 —
Human Resources Analyst 1.00 1.00 1.00 1.00 —
Intel & Dev Disabilities Specialist I 19.00 22.00 25.00 25.00 —
Intel & Dev Disabilities Specialist II 4.00 6.00 6.00 6.00 —
Language Access Coordinator 1.00 1.00 ———
Management Analyst 7.00 10.00 10.00 10.00 —
Manager, Administration 1.00 1.00 1.00 1.00 —
Manager, Behavioral Health Program 5.00 6.00 7.00 7.00 —
Manager, Clinical Services —1.00 1.00 1.00 —
Manager, Public Health Program 3.00 5.00 4.00 4.00 —
Manager, Quality & Performance 1.00 1.00 ———
Medical Assistant 2.00 2.00 2.00 2.00 —
Medical Records Technician 2.00 2.00 2.00 2.00 —
Nurse Practitioner 1.50 1.00 1.00 1.00 —
Nurse Practitioner, Psych 2.50 2.50 2.00 2.00 —
Occupational Therapist 1.00 1.00 1.00 1.00 —
Operations Officer 3.00 1.00 1.00 1.00 —
Operations Specialist ——1.00 1.00 —
Patient Accounts Specialist I 2.40 2.40 1.70 1.70 —
Patient Accounts Specialist II 2.00 1.00 1.70 1.70 —
FTE BY DEPARTMENT AND POSITION SCHEDULE
264
Health Services
(continued)Position Title FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Changes
Peer Support Specialist 22.50 24.60 29.70 29.70 —
Physician, Clinical Services 0.50 0.50 0.50 0.50 —
Project Coordinator —1.00 ———
Psychiatrist 2.30 2.30 3.80 3.80 —
Public Health Educator I 4.20 3.70 4.50 4.50 —
Public Health Educator II 7.40 8.60 11.50 10.50 (1.00)
Public Health Educator III 3.90 2.90 1.65 1.65 —
Public Health Nurse II 20.10 23.10 21.85 22.85 1.00
Public Health Nurse III 0.60 0.60 1.60 1.60 —
Public Information Officer 1.00 1.00 1.00 —(1.00)
Quality Improvement Specialist 3.00 4.00 4.00 4.00 —
Registered Dietician 1.20 1.20 1.30 1.30 —
Senior DEI Strategist ——1.00 1.00 —
Senior Quality Analyst ——1.00 1.00 —
Supervisor, Administrative 1.00 4.00 5.00 5.00 —
Supervisor, Behavioral Health 14.00 14.00 14.00 14.00 —
Supervisor, Health Services 15.00 18.00 18.00 16.00 (2.00)
Supervisor, Intel & Dev Dis Spec 2.00 3.00 3.00 3.00 —
TOTAL DEPARTMENT 360.00 399.30 420.80 415.80 (5.00)
SUPPORT SERVICES
Board of County
Commissioners Position Title FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
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 2021 FY 2022 FY 2023 FY 2024 FY 2024
Changes
Admin Support Specialist 1.00 1.00 ———
Administrative Analyst 1.00 1.00 1.00 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 0.75 1.75 1.75 1.75 —
Executive Assistant 1.00 1.00 1.00 1.00 —
Performance Auditor —1.00 1.00 1.00 —
Public Information Officer 1.00 1.00 1.00 1.00 —
Strategic Initiative Manager ——1.00 1.00 —
TOTAL DEPARTMENT 7.75 9.75 9.75 9.75 —
Coordinated Effort
Houselessness Position Title FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
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 2021 FY 2022 FY 2023 FY 2024 FY 2024
Changes
Admin Support Technician 1.00 2.00 1.00 1.00 —
Assistant Veterans' Services Officer —————
FTE BY DEPARTMENT AND POSITION SCHEDULE
265
Veterans' Services
(continued)Position Title FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Changes
Manager, Veterans' Services 1.00 1.00 1.00 1.00 —
Veterans' Services Officer 2.00 2.00 3.00 3.00 —
TOTAL DEPARTMENT 4.00 5.00 5.00 5.00 —
Property
Management Position Title FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
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 —
TOTAL DEPARTMENT 2.00 2.00 3.00 3.00 —
Risk Management Position Title FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Changes
Admin Support Specialist ——1.00 1.00 —
Claims Coordinator 1.00 1.00 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 —
TOTAL DEPARTMENT 2.25 2.25 3.25 3.25 —
Facilities Position Title FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Changes
Administrative Analyst 1.00 ————
Administrative Assistant ———0.75 0.75
Admin Support Specialist 1.00 1.00 1.00 1.00 —
Admin Supervisor 1.00 ————
Capital Improvement Manager ——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 —
Licensed Trade Supervisor ———1.00 1.00
Maintenance Specialist I 2.00 3.00 3.00 3.00
Maintenance Specialist II 6.00 5.00 5.00 5.00 —
Maintenance Specialist III —2.00 2.00 2.00 —
Management Analyst —1.00 1.00 1.00 —
Project Coordinator, Facilities —1.00 1.00 1.00 —
Project Manager, Facilities 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 23.00 25.00 25.00 26.75 1.75
Tax Position Title FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Changes
Accounting Technician 2.00 2.00 3.00 3.00 —
Admin Support Specialist 1.00 1.00 ———
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 —
Property Tax Specialist 1.00 1.00 1.00 1.00 —
TOTAL DEPARTMENT 5.50 5.50 6.50 6.50 —
FTE BY DEPARTMENT AND POSITION SCHEDULE
266
Finance Position Title FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Changes
Accountant 1.00 1.00 2.00 2.00 —
Accounting Manager 1.00 1.00 1.00 1.00 —
Accounting Technician, Sr 2.00 3.00 3.00 3.00 —
Budget Analyst, Senior —1.00 1.00 1.00 —
Budget Manager 1.00 1.00 1.00 1.00 —
County Treasurer ——1.00 1.00 —
Management Analyst 1.00 2.00 1.00 1.00 —
Payroll Supervisor 1.00 1.00 1.00 1.00 —
Payroll Technician 1.00 ————
Procurement Manager ———1.00 1.00
Treasurer/Chief Financial Officer 1.00 1.00 1.00 1.00 —
TOTAL DEPARTMENT 9.00 11.00 12.00 13.00 1.00
Human Resources Position Title FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Changes
Administrative Assistant 1.00 2.00 2.00 2.00 —
Benefits & Leave Coordinator ——1.00 1.00 —
Human Resources Director 1.00 1.00 1.00 1.00 —
Human Resources Manager ——1.00 1.00 —
Human Resources Analyst 3.00 3.00 3.00 3.00 —
Human Resources Specialist 3.00 3.00 2.00 2.00 —
TOTAL DEPARTMENT 8.00 9.00 10.00 10.00 —
Information
Technology Position Title FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Changes
Applications System Analyst II 1.00 1.00 1.00 1.00 —
Applications System Analyst III 4.00 4.00 4.00 4.00 —
Business System Administrator —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 —
IT Analyst II 5.00 5.00 5.00 5.00 —
IT Analyst III 2.00 2.00 2.00 2.00 —
Manager, IT Applications 0.70 0.70 0.70 1.00 0.30
Manager, IT Operations 1.00 1.00 1.00 1.00 —
TOTAL DEPARTMENT 15.70 16.70 16.70 17.00 0.30
GIS Program Position Title FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Changes
Manager, IT Applications 0.30 0.30 0.30 —(0.30)
GIS Analyst/Programmer 1.00 1.00 1.00 1.00 —
GIS Analyst 1.00 1.00 1.00 1.00 —
TOTAL DEPARTMENT 2.30 2.30 2.30 2.00 (0.30)
Legal Counsel Position Title FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Changes
Legal Counsel 1.00 1.00 1.00 1.00 —
Assistant Legal Counsel 4.00 4.00 2.00 2.00 —
Paralegal 2.00 2.00 2.00 2.00 —
Senior Assistant Legal Counsel ——2.00 2.00 —
TOTAL DEPARTMENT 7.00 7.00 7.00 7.00 —
FTE BY DEPARTMENT AND POSITION SCHEDULE
267
COUNTY FUNDS TOTAL 1,056.31 1,132.51 1,172.51 1,191.76 19.25
Deschutes County
9-1-1 Service Position Title FY 2021 FY 2022 FY 2023 FY 2024 FY 2024
Changes
9-1-1 Call Taker 8.00 11.00 14.00 14.00 —
Administrative Analyst 1.00 1.00 1.00 1.00 —
Administrative Assistant 1.00 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 9.00 8.00 6.00 6.00 —
Public Safety Dispatcher II 21.00 19.00 18.00 18.00 —
Public Safety System Specialist 8.00 8.00 8.00 8.00 —
Supervisor, 9-1-1 5.00 5.00 5.00 5.00 —
Supervisor, Administrative 1.00 1.00 1.00 1.00 —
Supervisor, Public Safety System 1.00 1.00 1.00 1.00 —
TOTAL DEPARTMENT 60.00 60.00 60.00 60.00 —
COUNTY SERVICE DISTRICTS TOTAL 60.00 60.00 60.00 60.00 —
GRAND TOTAL 1,116.31 1,192.51 1,232.51 1,251.76 19.25
FTE BY DEPARTMENT AND POSITION SCHEDULE
268
ACA – American Correctional Association.
Accrual basis of accounting – Method of accounting recognizing revenues when earned and expenses when
incurred without regard to cash flow timing.
Adopted budget – Financial plan itemizing all resources and the use thereof adopted by the governing body.
Ad valorem tax – Tax based on the assessed valuation of property. Property taxes are an ad valorem tax.
AFSCME – American Federation of State, County and Municipal Employees.
ACFR - Annual Comprehensive Financial Report.
AOC – Association of Oregon Counties.
APP – Adult Parole and Probation.
Appropriation – Authorization to spend a specific amount of money for a specific purpose during a budget period.
It is based on the adopted budget, including supplemental budgets, if any. It is presented in a resolution or
ordinance adopted by the governing body.
Approved budget – The budget approved by the budget committee. The data from the approved budget is
published in the Financial Summary before the budget hearing.
ARPA – American Rescue Plan Act, approximately $38 million in Federal funding for COVID-19 support and other
eligible causes.
Assessed valuation – A valuation upon real estate or other property by the county assessor or the state as a
basis for levying taxes. This amount is multiplied by the tax rate to determine the total amount of property taxes to
be imposed. It is the lesser of the property’s maximum assessed value or real market value.
Assessment date – The date on which the real market value of property is set – January 1.
Asset – A probable future economic benefit obtained or controlled by a particular entity as a result of past
transactions or events.
A & T – Assessment and Taxation.
Audit – The annual review and appraisal of an entity’s accounts and fiscal affairs conducted by an accountant
under contract, or the Secretary of State, in accordance with Oregon budget law. (ORS 297.425).
Audit Report – A report in a form prescribed by the Secretary of State made by an auditor expressing an opinion
about the propriety of a local government’s financial statements, and compliance with requirements, orders, and
regulations.
Balanced budget – A term used to describe a budget in which total resources equal total requirements.
Basis of accounting – A term used to refer to when revenues, expenditures, expenses, and transfers – and the
related assets and liabilities – are recognized in the accounts and reported in the financial statements.
Beginning net working capital – Resources less expenditures carried over to the following fiscal year and
available for appropriation.
GLOSSARY
269
BNWC – Beginning net working capital.
BOCC – Board of County Commissioners.
Bond – A written promise to pay a specified sum of money (face value or principal amount) at a specified date or
dates in the future [maturity date(s)], together with periodic interest at a specified rate.
BOPTA – Board of Property Tax Appeals.
Budget – A written report showing the local government’s comprehensive financial plan. It must include a
balanced statement of actual resource and expenditures during each of the last two years, or budget period, and
estimated revenues and expenditures for the current and upcoming year or budget period.
Budget committee – Fiscal advisory board of a local government, consisting of the governing body plus an equal
number of registered voters appointed from within the boundaries of the local government.
Budget message – A written explanation of the budget and the local government’s financial priorities. It is
prepared and presented by the budget officer.
Budget officer – Person appointed by the governing body to assemble budget material and information and to
prepare or supervise the preparation of the proposed budget.
Budget transfers – Resources moved from one fund to finance activities in another fund. They are shown as
“transfers out” in the originating fund and “transfers in” in the receiving fund.
C & F – Child and Family.
CAD – Computer Aided Dispatch.
Capital outlay – An expenditure category encompassing all material and property expenditures of $5,000 or
greater, with an expected useful life exceeding one year. This includes, but is not limited to, expenditures for the
purchase of land; the purchase, improvement, or repair of county facilities; or the acquisition or replacement of
county equipment.
Capital improvement program (CIP) – An annual, updated plan of capital expenditures covering one or more
budget periods for public facilities and infrastructure (buildings, streets, etc.) with estimated costs, sources of
funding and timing of work.
Capital project – Those activities resulting in the acquisition or improvement of major capital items such as land,
buildings, and county facilities. (Various capital projects are included in a Capital Improvement Program.)
Capital reserve fund – A fund established to account for dedicated funds for a specific future capital
expenditures.
Cash basis – System of accounting under which revenues are accounted for when received in cash and
expenses are accounted for when paid.
CCBHC – Certified Community Behavioral Health Clinic.
CCO – Coordinated Care Organization.
GLOSSARY
270
CDC – Center for Disease Control.
CDD – Community Development Department.
CFC – Children and Families Commission.
CLE – Continuing Legal Education.
CODE – Central Oregon Drug Enforcement.
COIC – Central Oregon Intergovernmental Council.
COLA – Cost of Living Adjustment.
Contingency – An appropriation category for those resources reserved to fulfill unforeseen demands and
expenditures.
Contractual services – A formal agreement or contract entered into with another party for services. Services
obtained in this category usually include repairs, professional fees or services.
COPs – Certificates of Participation (similar to bonds).
DA – District Attorney.
DCSEA – Deschutes County Sheriff Employees Association.
DCSO – Deschutes County Sheriff’s Office.
DD – Developmental Disabilities.
Debt – An obligation resulting from the borrowing of money. Debts of governments include bonds, time warrants
and notes.
Debt service – Payment of interest and principal on an obligation resulting from the issuance of debt.
Debt service fund – A fund established to account for the accumulation of resources for, and the payment of,
debt principal and interest.
Depreciation – The allocation of the cost of a capital asset over the estimated service life of the asset.
DVDS – Domestic Violence Deferred Sentencing.
EBAC – Employee Benefits Advisory Committee.
Employee benefits – Social security, Medicare, pension, group health and dental, life and disability insurance,
workers’ compensation, paid leave Oregon and unemployment.
Enterprise funds – Funds established to account for activities financed and operated in a manner similar to
private business enterprises, where the intent of the governing body is that the costs of providing goods or
services to the general public on a continuing basis are financed or recovered primarily through user charges.
GLOSSARY
271
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.
FAA – Formal Accountability Agreements.
FAN – Family Access Network.
FAST (track) – Formalized Accountability Sanctions Timely.
FDPIR – Food Distribution on Indian Reservations.
FFT – Functional Family Therapy.
Fiscal year – A 12-month period to which the annual operating budget applies at the end of which a government
determines its financial position and the results of its operation. The Deschutes County fiscal year is July 1st
through June 30th.
FOPPO – Federation of Oregon Parole and Probation Officers.
FPEP – Family Planning Expansion Project.
FTO – Field Training Officer.
Full time equivalent (FTE) – One FTE is the equivalent of one employee who works 40 hours per week on
average. A .50 FTE equals one employee who averages 20 hours per week of work. Two people working 20 hours
per week equal one FTE.
Fund – A fund is a fiscal and accounting entity with a self-balancing set of accounts, recording cash and other
financial resources, together with all related liabilities and residual equities or balances, and changes therein,
which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance
with special regulations, restrictions, or limitations.
Fund balance – The balance remaining in a fund after expenditures have been subtracted from resources.
Fund type – Funds are categorized into one of 11 different fund types. The fund types are grouped into three
classifications: Governmental funds (general, special revenue, debt service, capital projects, and permanent);
Proprietary funds (enterprise, internal service); and Fiduciary funds (pension trust, investment trust, private-
purpose trust, and custodial).
GAAP – Generally Accepted Accounting Principles.
GASB – Governmental Accounting Standards Board.
General fund – A fund established for the purpose of accounting for all financial resources and liabilities of the
governmental entity except those required to be accounted for in other funds by special regulation, restrictions, or
limitations.
GLOSSARY
272
General obligation bonds – A bond backed by the full faith and credit, and taxing power of the government.
Generally accepted accounting principles (GAAP) – Uniform minimum standards and guidelines for financial
accounting and reporting. They govern the form and content of the financial statements of an entity. GAAP
encompass the conventions, rules, and procedures necessary to define accepted accounting practice at a
particular time. They include not only broad guidelines or general application, but also detailed practices and
procedures.
GFOA – Government Finance Officers Association.
GIS – Geographic Information System.
GO – General Obligation (bonds).
Governmental accounting – The composite activity of analyzing, recording, summarizing, reporting and
interpreting the financial transactions of governments.
Governmental funds – Funds in which most governmental activities are recorded. Fund types included in this
category are general, special revenue, capital projects, and debt service funds.
Governing body – A group of people who formulate policy and direct an institution along with its management.
Examples of governing bodies are county court, board of commissioners, city council, school board, board of
trustees, board of directors, or other managing board of a local government unit.
Grants – Contributions or gifts of cash or other assets.
HB – House Bill.
HIDTA – High Intensity Drug Traffic Area.
HIPAA – Health Insurance Portability and Accountability Act.
ICMA – International City Managers Association.
Interfund services – Cost of a service provided by one fund to another. The allocated costs of internal service
funds, which provide support services to many other funds, is an example of interfund services.
Infrastructure – Facilities on which the continuance and growth of a community depend, such as roads, bridges,
and drainage system.
Internal service funds – Funds which account for services, materials, and administrative support provided to
other county departments. The majority of financial support for internal service funds is acquired through charges
to county departments.
IT – Information Technology.
IUOE – International Union of Operating Engineers.
JCP – Juvenile Crime Prevention.
JMS – Jail Management System.
GLOSSARY
273
Levy – The amount of ad valorem tax certified by a local government for the support of governmental activities.
Liabilities – Probable future sacrifices of economic benefits, arising from present obligations of a particular entity
to transfer assets or provide services to other entities in the future.
Local improvement district (LID) – An entity formed by a group of property owners to construct public
improvements to benefit their properties. Typical improvements include streets, sewers, storm drains, streetlights,
etc., where costs of such improvements are assessed among the benefiting properties.
Local option tax – Taxing authority (voter-approved by a double majority, except in even numbered years) that is
in addition to taxes generated by the permanent tax rate. Local option taxes can be for general operations, a
specific purpose or capital projects. They are limited to five years unless designated for a capital project, in which
case they are limited to the useful life of the project or 10 years, whichever is less.
LPCHC – La Pine Community Health Clinic.
Major funds – These funds account for significant activities of the government entity. The totals of revenues or
expenditures, excluding other financing sources and uses, are at least 10% of revenues or expenditures of the
corresponding total for all governmental funds (for each governmental fund) or all enterprise funds (for each
enterprise fund), and at least 5% of the aggregate amount of all governmental and enterprise funds.
Materials and services – An appropriation category encompassing non-capital, non-personnel expenditures.
These include expenses for travel and training, operations, property, equipment, and contracted services.
Maximum assessed value (MAV) – The maximum taxable value limitation placed on real or personal property by
the constitution. It can increase a maximum of three percent per year on existing property. The three percent limit
may be exceeded if there are qualifying improvements made to the property, such as a major addition or new
construction.
MDT – Mobile Data Terminal.
Modified accrual basis of accounting – A basis of accounting where revenues are recognized when they are
both measurable and available and expenditures are recognized at a time when liability is incurred pursuant to
appropriation authority.
NAMI – National Alliance on Mental Illness.
NACO – National Association of Counties.
Nonmajor funds – Funds that do not qualify as a Major Fund and are generally reported in the aggregate
separately from Major Funds. However, any fund may be reported as a major fund if the government's officials
feel it is warranted to do so.
OACTFO – Oregon Association of County Treasurers and Finance Officers.
OCCF – Oregon Commission on Children and Families.
OGFOA - Oregon Government Finance Officers Association.
OHP – Oregon Health Plan.
GLOSSARY
274
Operating budget – That portion of an annual budget that applies to non-capital projects, non-capital outlays,
transfers, contingency, unappropriated ending fund balance and reserve for future expenditures. The combined
categories of personnel services and materials and services can be combined to provide the operating budget.
OPHD – Oregon Public Health Division.
OPSRP – Oregon Public Service Retirement Plan.
Ordinance – A formal legislative enactment by the governing body. If it is not in conflict with any higher form of
law, such as a state statute or constitutional provision, it has the full force and effect of law within the boundaries
of the jurisdiction.
Oregon revised statues (ORS) – The set of laws established by a vote of the people or the Oregon State
legislature.
OSP – Oregon State Police.
Outcome – A result; the mathematical expression of the effect on customers, clients, the environment, or
infrastructure that reflect the purpose of a program.
PAC – Professional Advisory Council.
PERS – Public Employees Retirement System.
Performance measures – Indicators that objectively measure the degree of success a program has had in
achieving its stated objectives, goals, and planned program activities.
Permanent rate limit – The maximum rate of ad valorem property taxes that a local government can impose,
exclusive of other voter approved levies. Taxes generated from the permanent rate limit can be used for any
purpose. No action of the local government or its voters can increase or decrease a permanent rate limit.
Personnel services – An expenditure classification encompassing all expenditures relating to employees. This
includes union and non-union labor costs, employee benefits, and payroll tax expenses.
PRMS – Public Records Management System.
Program – A group of related activities performed by one or more organized units for the purpose of
accomplishing a function for which the governmental entity is responsible (sub-unit or categories or functional
areas).
Program budget – A method of budgeting whereby resources are allocated to the functions or activities rather
than to specific items of cost. Services are broken down into identifiable service programs or performance units. A
unit can be a department, a division, or a workgroup. Each program has an identifiable service or output and
objectives.
Proprietary funds – Funds used to account for a government's ongoing organizations and activities similar to
those often found in the private sector. Fund types included in this category are enterprise and internal service
funds.
PSAP – Public Safety Answering Point.
GLOSSARY
275
Publication – Public notice given by publication in a newspaper of general circulation within the boundaries of the
local government.
QIM – Quality Incentive Measure.
Real market value (RMV) – The amount in cash which could reasonably be expected by an informed seller from
an informed buyer in an arm’s-length transaction as of the assessment date. In most cases, the value used to test
the constitutional limits.
Requirements – Total of appropriations, including personnel services, materials and services, capital outlay, debt
service, transfers, contingency, combined with unappropriated ending fund balance and reserve for future
expenditures.
Reserve – A portion of a fund balance which has been legally segregated for a specific use.
Reserve for future expenditure – A budgeted requirement category in a reserve fund not intended to be
expended during the fiscal year. This requirement represents the amount a governmental entity plans to hold for
future financing of a service, project, property or equipment.
Resolution – A formal order of a governing body; of lower legal status than an ordinance.
Resources – Total amounts available for appropriation including estimated revenues, transfers in and beginning
net working capital.
Revenue – Receipts for the fiscal year including transfers and excluding beginning net working capital. The major
categories of revenue include taxes, intergovernmental revenues, charges for services, interest and rents, fines
and forfeitures, other revenues and transfers in.
Revised budget – A budget which includes all changes made to the original adopted budget as a result of budget
adjustments and the supplemental budget process.
RMS – Records Management System.
SAMHSA – Substance Abuse and Mental Health Services Administration.
SAR – Search and Rescue.
SB – Senate Bill.
SBHC– School Based Health Clinic.
SDC – System Development Charge.
SDFS – Safety and Drug Free Schools.
Special revenue funds – Funds used to account for receipts from revenue sources that are legally restricted or
otherwise designated for special projects.
STAS – Student Threat Assessment System.
STD – Sexually Transmitted Disease.
GLOSSARY
276
Supplemental budget – A financial plan prepared to meet unexpected needs or to spend resources not
anticipated when the original budget was adopted. It cannot be used to authorize a tax.
System development charge – A fee paid at the time a permit is issued which is restricted to projects which will
mitigate the impact on a specific service.
TANF – Temporary Assistance for Needy Families.
Tax levy – The total amount eligible to be raised by general property taxes.
Tax rate – The amount of tax levied for each $1,000 of assessed valuation. The tax rate is multiplied by the
assessed valuation to determine the tax imposed.
Transfers – Legally authorized interfund transfers of resources from one county fund to another county fund.
UA – Unitary Assessment.
Unappropriated ending fund balance – A classification for those resource amounts not appropriated for any
purpose and reserved for ensuing fiscal years. This may include specific reserves for buildings or equipment or
may be generally reserved funds for no specific purpose.
User fees – The payment of a fee for direct receipt of a public service by the party benefiting from the service.
WEBCO – Wellness and Education Board of Central Oregon.
WIC – Women, Infants and Children.
Working Capital – See beginning net working capital.
GLOSSARY
277
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278
Appendix
APPENDICES
Financial Policies ................................................................................................................................................281
Property Taxes and Values ...............................................................................................................................287
Principal 2022-23 Property Taxpayers ............................................................................................................288
Ratios of General Bonded Debt Outstanding ................................................................................................288
Direct and Overlapping Debt ............................................................................................................................289
Population and Assessed Value Statistics ......................................................................................................290
FTE per Thousand Population .........................................................................................................................290
Major Programs Funded by State Resources ................................................................................................291
Fund Balance Changes of Major and Nonmajor Funds ...............................................................................294
279
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280
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 insures that it is capable of adequately
funding and providing County services needed by the community on a sustainable basis.
The following financial policies are designed to establish guidelines for the fiscal stability of the County. The scope
of these policies generally spans, among other issues, accounting, auditing, financial reporting, internal controls,
operating and capital budgeting, revenue management, expenditure control, asset management, cash and
investment management, and planning concepts, in order to:
• Demonstrate to the residents of Deschutes County, the investment community, and the bond rating agencies
that the County is committed to strong fiscal operations and to the preservation of its ability to provide 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 a cost effective and efficient 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 issues in accordance with
provisions of the Oregon Revised Statutes and other pertinent legal documents and mandates.
These policies apply to all financial operations of Deschutes County and all other entities governed by the
Deschutes County Board of County Commissioners.
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: AII requests for budget changes after adoption will be submitted to the Chief Financial
Officer for analysis. The Chief Financial Officer will determine the need for the adjustment and the process to
be followed to seek approval for the requested change. AII resolutions proposing adjustments to the adopted
budget will be prepared by the Finance Department and will be placed on the Board's agenda by Finance for
Board approval to ensure compliance with budget laws.
4. GFOA Awards Program: The County participates in the GFOA Award for Distinguished Budget Presentation
program, the Achievement for Excellence in Financial Reporting program and the Popular Annual Financial
Reporting program.
Financial Policies
281
5. Financial Reporting Policy: The County's accounting systems and financial reports will be in conformance with
all state and federal laws, generally accepted accounting principles (GAAP) and standards of the
Governmental Accounting Standards Board (GASB) and the Government Finance Officers Association
(GFOA). An annual audit will be performed by an independent public accounting firm, licensed as a municipal
auditor, with an audit opinion to be included with the County's published Annual Comprehensive Financial
Report (ACFR). The County’s ACFR will be submitted to the GFOA Certification of Achievement for
Excellence in Financial Reporting Program. The financial report should 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 also 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. Operating Funds Contingency: ln order 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 8.3% (1/12th) 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 on 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 Sheriffs Funds, 9-1-1 and Extension/4-H 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.
7. Reserve and lnsurance Funds Contingency: The following funds, due to their specific purposes, require
reserve working capital balances above 8.3%:
a. PERS Reserve Fund
b. lnsurance (general liability, worker's compensation, unemployment, and property damage)
c. Health Benefits (medical, pharmacy, dental and vision)
d. Various Community Development Reserve Funds, when applicable
e. GIS Dedicated Fund
f. Road Building and Equipment Reserve Fund
g. Vehicle Maintenance and Replacement Fund
h. Public Health Department Reserve Fund
i. Sheriff’s Capital Reserve Funds
j. General Capital Reserve Fund
k. Project Development Fund
l. County Clerk Records Fund
m. Solid Waste Reserve Funds
n. Fair & Expo Center Capital Reserve Funds
o. County Service Districts Reserve Funds
Financial Policies
282
Working capital balances for these 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.
8. Long Range Planning: Each year, the County will update resource and requirement forecasts for major
operating funds 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.
9. Capital Assets: Deschutes County will perform an inventory of its capital assets and controlled capital-type
items on an ongoing basis, at least every two 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,
and capitalization of capital costs for reporting purposes and asset replacement and obsolescence.
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 charges and fees 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.
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 be 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.
Financial Policies
283
Expenditure Policies
1. Debt Capacity, lssuance and Management:
a. The Chief Financial Officer is responsible to structure all debt issuances and oversees the on-going
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.
b. 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.
c. 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.
d. The County will manage an administer its long-term debt in compliance with the restrictions and
limitations of State law with regard to 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 (1% and 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.
e. 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. AII bond issuances and promissory notes will
be authorized by resolution of the Board of County Commissioners.
f. The County will, through prudent financial management and budgeting practices, strive to maintain or
enhance its Moody's credit ratings which are currently Aa1 for full faith and credit debt and Aa1 for general
obligation debt.
g. 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.
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 of County Commissioners, County Administrator, Department Heads/Directors and
any interested parties. The County will strive to fund minor capital improvements on a pay-as-you-go basis to
enhance its financial condition and bond rating. The County shall annually contribute to certain capital reserve
funds to the extent possible given cash flow limitations and projected capital improvements.
Financial Policies
284
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. Deschutes County internal service funds are as follows: Facilities, Administrative Services,
Board of County Commissioners, Finance, Finance Reserve, Legal Counsel, Human Resources, lnformation
Technology, lnformation Technology Reserve, lnsurance Reserve and Health Benefits Fund.
Cash Management Policies
1. lnvestments: 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 of County Commissioners at least
annually. Additionally, the County will have an lnvestment Advisory Committee to review the County's
investment policy, its investments, and its investment strategy and philosophy. The lnvestment Advisory
Committee will consist of financial experts who are citizens of Deschutes County, and will meet 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 of Commissioners and
request that each bank notify the County of any accounts in operation within their financial institutions that
are not on the approved list.
4. The Chief Financial Officer/Treasurer 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. Purchase Cards: The Chief Financial Officer/Treasurer, in consultation with the County Administrator, is
authorized to set up purchase 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.
a. 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.
b. Maintain a County Audit Committee comprised mostly of public citizens to oversee audit services, both
external and internal.
c. ln 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.
Financial Policies
285
d. 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
AII 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 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
286
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 2023-24 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 2023-24 Adopted Budget
Taxing District FY 2022-23 FY 2022-23 (est)% Change Tax Rate Taxes
Deschutes County*$ 29,951,563,401 $ 31,419,190,008 4.90% 1.2783 $1.2783 $ 38,557,000
Sheriff Countywide * 29,951,563,401 31,419,190,008 4.90% 1.2500 1.2500 37,860,000
Sheriff Rural * 9,658,521,478 10,112,471,987 4.70% 1.5500 1.5500 15,110,000
9-1-1 29,951,563,401 31,419,190,008 4.90% 0.4250 0.3618 10,932,000
Extension/4H 29,951,563,401 31,419,190,008 4.90% 0.0224 0.0224 681,000
Sunriver Service District 1,709,126,140 1,762,109,050 3.10% 3.4500 3.3100 5,658,000
Sunriver Service District (Local Option) 1,709,126,140 1,762,109,050 3.10% 0.4700 0.4700 803,000
Black Butte Ranch 747,208,778 773,361,085 3.50% 1.0499 1.0499 788,000
Black Butte Ranch (Local Option) 747,208,778 773,361,085 3.50% 0.6500 0.6500 488,000
* Tax increases were approved by the Board of County Commissioners for FY 2023-24.
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 2002 to FY 2023.
Property Values
$ In billions
Real Market Value of All Property Assessed Value of Taxable Property
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
$—
$10
$20
$30
$40
$50
$60
$70
$80
Property Taxes and Values
287
Taxpayer
Taxable
Assessed Value Rank
Percent of Total
Country Taxable
Assessed Value
Pacificorp (PP&L)$ 156,726,000 1 0.52%
TDS Baja Broadband LLC 127,032,000 2 0.42%
Cascade Natural Gas Corp 90,674,000 3 0.30%
Gas Transmission Northwest Corp 86,597,879 4 0.29%
Bend Research Inc 68,906,330 5 0.23%
Deschutes Brewery Inc 60,528,250 6 0.20%
Lumen Technologies Inc 60,128,000 7 0.20%
Crowdstrike Inc 58,664,740 8 0.20%
Touchmark at Mt Bachelor Village 54,687,760 9 0.18%
PCC Structurals Inc 46,635,930 10 0.16%
Total $ 810,580,889 810,580,889 2.71%
Source: Deschutes County Assessors Office
Total taxable assessed value for 2022-23 is $29,951,563,401
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
2014 162,525 $7,610 0.04% $46.82
2015 166,400 5,220.00 0.02% 31.37
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 197,015 — —% 0.00
2022 203,390 — —% 0.00
2023 207,561 — —% 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 2022-23 Property Taxpayers
288
As of June 30, 2023
Governmental Unit
Debt
Outstanding
Percent
Overlapping
Net
Overlapping
Debt
Overlapping Debt1
Alfalfa RFPD $ 213,000 94.37 %$ 201,015
Bend Metro Park & Rec District 19,985,201 100.00 % 19,985,201
Central Oregon Community College 45,467,476 85.35 % 33,304,585
Central Oregon Regional Housing Authorit 1,650,200 100.00 % 1,650,200
City Of Bend 160,011,815 100.00 % 153,346,815
City Of La Pine 275,000 100.00 % 275,000
City Of Redmond 94,407,105 100.00 % 38,494,105
City Of Sisters 4,475,000 100.00 % —
Cloverdale RFPD 1,925,000 100.00 % 1,925,000
Crook Cty School District 44,305,726 0.73 % 324,938
Crooked River Ranch RFPD 1,907,883 8.92 % 170,088
Deschutes Cty RFPD 2 (Bend) 8,470,000 100.00 % 8,470,000
Deschutes Cty SD 1 (Bend-La Pine) 466,069,000 100.00 % 465,235,000
Deschutes Cty SD 2J (Redmond) 198,787,330 93.87 % 186,603,853
Deschutes Cty SD 6 (Sisters) 43,301,920 99.98 % 43,291,484
Deschutes Public Library District 189,200,000 100.00 % 189,200,000
High Desert ESD 8,179,885 91.39 % 2,110,810
Howell Hilltop Acres Spec Rd District 178,000 100.00 % 178,000
Lapine Parks & Recreation District 275,000 100.00 % 275,000
Lazy River Special Road District 19,000 100.00 % 19,000
Redmond Area Park & Recreation District 49,146,875 100.00 % 146,875
Redmond Fire & Rescue 3,181,421 99.87 % 2,692,402
Sisters RFPD (Camp Sherman) 865,000 89.09 % 770,669
Sunriver Service 6,440,000 100.00 % —
Terrebonne Water District 370,000 100.00 % 370,000
Subtotal Overlapping Debt $ 1,349,106,837 $ 1,149,040,040
Deschutes County Direct Debt $ 23,775,000
Total Direct and Overlapping Debt $ 1,172,815,040
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
289
Fiscal Year Population1
Change from
Prior Year
Total Taxable
Assessed Value
Change from
Prior Year
2014 162,525 1.5% $18,637,321,902 4.6%
2015 166,400 2.4% 19,686,342,823 5.6%
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 197,015 2.1% 26,890,295,320 3.8%
2022 203,390 3.2% 28,389,609,551 5.6%
2023 207,561 2.1% 29,951,563,401 5.5%
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
2014 162,525 886.60 5.46
2015 166,400 901.00 5.41
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 197,015 1,116.31 5.67
2022 203,390 1,192.51 5.86
2023 207,561 1,232.51 5.94
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
290
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 $ 1,233,483 $ 823,944 $ 905,246 $ 723,350
Federal Resources — — — —
General County Resources 3,635,466 4,300,942 4,976,040 5,448,307
Other Resources 57,737 62,570 59,000 52,000
Total Resources $ 4,926,686 $ 5,187,456 $ 5,940,286 $ 6,223,657
Total Requirements $ 4,926,686 $ 5,187,456 $ 5,940,286 $ 6,223,657
District Attorney (Fund 001)
Resources:
State Resources 188,841 98,579 1,008,107 329,918
Federal Resources 87,028 141,983 141,835 191,130
General County Resources 7,742,348 8,431,152 9,914,903 11,141,883
Other Resources 150,745 18,213 34,000 31,000
Total Resources $ 8,168,962 $ 8,689,927 $ 11,098,845 $ 11,693,931
Total Requirements $ 8,168,962 $ 8,689,927 $ 11,098,845 $ 11,693,931
Veterans' Services (Fund 001)
Resources:
State Resources $ 158,931 $ 182,018 $ 214,836 $ 182,000
Federal Resources — — — —
General County Resources 455,193 583,542 601,496 661,336
Other Resources — — — —
Total Resources $ 614,124 $ 765,560 $ 816,332 $ 843,336
Total Requirements $ 614,124 $ 765,560 $ 816,332 $ 843,336
Programs FY 2021
Actual
FY 2022
Actual
FY 2023
Revised
Budget
FY 2024
Adopted
Budget
Major Programs Funded by State Resources
291
Economic Development (Fund 050 and 165)
Resources:
State Resources $ 1,172,492 $ 1,187,354 $ 1,050,000 $ 1,080,000
Federal Resources — — — —
General County Resources — — — —
Other Resources 797,599 1,472,555 1,426,711 1,500,669
Total Resources $ 1,970,091 $ 2,659,909 $ 2,476,711 $ 2,580,669
Total Requirements $ 599,591 $ 1,173,600 $ 2,476,711 $ 2,580,669
Juvenile Corrections and Probation (Fund 030)
Resources:
State Resources $ 716,814 $ 715,026 $ 757,388 $ 710,440
Federal Resources — — — —
General County Resources 6,034,966 6,304,397 6,529,064 6,798,630
Other Resources 1,328,773 1,258,040 1,352,816 1,803,728
Total Resources $ 8,080,553 $ 8,277,463 $ 8,639,268 $ 9,312,798
Total Requirements $ 7,115,330 $ 6,755,338 $ 8,639,268 $ 9,312,798
Health Services (Fund 274)
Resources:
State Resources $ 32,762,453 $ 37,844,746 $ 48,779,266 $ 52,020,386
Federal Resources 5,861,496 4,285,814 2,955,448 1,650,060
General County Resources 5,472,710 5,909,168 6,608,245 6,780,140
Other Resources 16,820,381 17,852,273 19,173,993 19,616,474
Total Resources $ 60,917,040 $ 65,892,001 $ 77,516,952 $ 80,067,060
Total Requirements $ 50,227,065 $ 51,949,352 $ 77,516,952 $ 80,067,060
Road (Fund 325)
Resources:
State Resources $ 17,349,102 $ 19,740,504 $ 19,483,147 $ 20,648,483
Federal Resources 3,867,783 3,136,606 3,132,502 2,979,703
General County Resources — — — —
Other Resources 6,539,112 10,457,918 8,166,381 8,566,776
Total Resources $ 27,755,996 $ 33,335,028 $ 30,782,030 $ 32,194,962
Total Requirements $ 19,189,475 $ 25,528,671 $ 30,782,030 $ 32,194,962
Programs FY 2021
Actual
FY 2022
Actual
FY 2023
Revised
Budget
FY 2024
Adopted
Budget
Major Programs Funded by State Resources
292
Community Corrections (Fund 355)
Resources:
State Resources $ 5,697,284 $ 6,046,441 $ 6,014,867 $ 5,359,376
Federal Grants — — — —
General County Resources 285,189 662,045 536,369 536,369
Other Resources 3,462,875 3,462,875 3,462,875 3,462,875
Total Resources $ 9,445,348 $ 9,822,457 $ 9,770,387 $ 9,071,975
Total Requirements $ 6,463,294 $ 6,583,552 $ 9,770,387 $ 9,071,975
Programs FY 2021
Actual
FY 2022
Actual
FY 2023
Revised
Budget
FY 2024
Adopted
Budget
Major Programs Funded by State Resources
293
A fund is designated a major fund if revenues, expenditures, assets, or liabilities (excluding extraordinary items)
are at least 10 percent of corresponding totals for all governmental or enterprise funds and at least 5 percent of
the aggregate amount for all governmental and enterprise funds. Any other fund may be reported as a major fund
if the government's officials believe that fund is particularly important to financial statement users.
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.
Major Funds
The following funds shown below have been identified as a major fund and as a fund with a change of 10 percent
or more in fund balances:
Fund Fund Name
Change in fund balance
from prior fiscal year Explanation
200 ARPA (42.7)%The majority of the County’s ARPA funds have been allocated and Sub-
recipients continue to draw down funds.
274 Health Services (18.1)%Decrease in fund balance due to expenditures associated with North County
campus opening as well as ongoing operational expenses.
465 Road CIP (30.2)%Decrease due to completion of capital projects
701 Rural Law
Enforcement District
#1
(22.9)%Decrease due to increased operational expenses for the Sheriff’s Office.
Nonmajor Funds
The nonmajor funds are reported in the aggregate and do not include internal service funds. In FY 2024, the
nonmajor funds in the aggregate have an anticipated decrease in fund balance from the prior fiscal year of 4%.
Fund Balance Changes of Major and Nonmajor Funds
294
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295