MARION COUNTY FY BUDGET BY FUND. Budget by Fund Summary

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1 Budget by Fund Summary The Board of Commissioners adopted the FY28-9 budget on a fund basis in accordance with Oregon local budget law. The county will use 38 funds in its financial management. In the Budget by Department section of this budget book, all funds included in departments operations were discussed. These funds will not be repeated in this section. Nevertheless, it is instructive to view the general fund and the central service fund as a whole, as these funds are allocated to multiple departments. After this information is presented, each non-operating fund is discussed in alphabetical order. Fund No. Operations: Fund Name FY28-9 BUDGET FY25-6 Expenditures FY26-7 Expenditures FY27-8 Budget FY28-9 Adopted Change FY8-9 Compared to FY7- % Change 8 1 General Fund 63,22,75 63,32,874 76,763,339 77,472,816 79,477 1% 58 Central Services 18,673,123 19,13,85 21,175,336 21,826, ,27 3% 33 Building Inspection 2,714,221 3,4,954 4,2,8 3,321,459 (699,341) -17% 22 Child Support 1,289,176 1,328,542 1,438,37 1,678,858 24,821 17% 16 Children & Families 2,156,95 2,32,755 3,71,17 3,131,98 6,963 2% 12 County Clerk Records 88,45 11,31 415,43 162,356 (253,47) -61% 18 Community Corrections 11,379,86 11,836,796 13,928,887 14,454, ,677 4% 27 County Fair 23, ,165 34, ,916 38,661 13% 3 District Attorney Grants 794,312 72,16 862,12 884,224 22,212 3% 23 Dog Control 725,37 964,852 1,66,22 1,26, ,75 18% 51 Environmental Services 19,89,32 2,75,563 41,45,443 45,557,715 4,152,272 1% 595 Fleet Management Fund - 347,777 1,155,423 1,89,38 653,957 57% 19 Health 68,585,577 7,87,432 54,43,53 56,461,96 2,418,43 4% 29 Inmate Welfare 293, ,81 391, ,314 (35,957) -9% 225 Interagency Meth Strike Force - 36,87 288, ,119 (125,47) -43% 125 Juvenile Grants 3,88,727 3,53,976 3,774,341 4,195, ,228 11% 35 Land Use Planning 1,264,493 1,276,353 1,41,1 1,541, ,359 9% 26 Law Library 256, , ,5 676,111 (47,389) -7% 24 Liquor Law Enforcement 24,5 19,923 25, 75, 5, 2% 31 Parks 947,11 273, ,22 386,512 (16,78) -22% 13 Public Works 21,368,377 22,2,184 31,65,113 32,27, ,76 1% 32 Surveyor 894,59 678,12 2,851,71 2,885,761 34,69 1% 25 Sheriff Grants 2,259,92 2,455,51 3,27,181 2,566,65 (46,531) -15% 255 Traffic Safety Team 79, ,34 1,666,28 1,69,561 24,533 1% Subtotal - Operations 22,728,22 225,219, ,95, ,928,815 9,23,699 3% Non-Operations: 17 Block Grant 678, , , ,473 (361,54) -6% 383 Capital Building & Equipment - - 1,, 51, (49,) -49% 48 Capital Improvement Projects 15,418,191 3,31,666 2,87,285 1,54,744 (1,32,541) -46% 21 County Schools 1,64,791 1,893,548 1,825,568 66,84 (1,218,728) -67% 185 Criminal Justice Assessment 778, ,813 1,18,463 1,152,36 (28,427) -2% 41 Debt Service 4,226,191 4,33,556 5,198,87 4,819,837 (378,97) -7% 455 Facility Renovation ,525,258 7,525,258 n.a. 384 Health IDS Reserve ,, 4,, n.a. 385 Health Building Reserve ,, 1,, n.a. 165 Lottery Distribution 1,196,133 1,23,822 1,561,43 2,67,481 56,438 32% 115 Non-Departmental Grants 1,27, ,69 1,548,173 1,78,664 16,491 1% 381 Rainy Day Fund 1,6, - 4,383,12 4,25, (358,12) -8% 585 Self-Insurance Fund 17,795,137 15,469,982 24,759,936 26,878,538 2,118,62 9% 155 Tax Title Land Sales 3, , ,6 165,854 (132,746) -44% Subtotal - Non-Operations 44,661,783 28,1,667 45,162,54 56,22,725 11,4,221 24% Total 265,39,3 253,32, ,67,62 331,131,54 2,63,92 6% 367

2 General Fund The general fund is comprised of seven departments plus non-departmental activities. These were covered individually in the Budget by Department section of this book. The following schedule is the grand total of the departments and non-departmental activities. The general fund FY8-9 budget is $77,472,816, a $79,477 increase, or less than one percent, over FY7-8. FUND - 1 General Fund FY5-6 FY6-7 FY7-8 Budget FY8-9 Adopted % Change 7-8 to 8-9 RESOURCES Intergovernmental - Federal 1,718,64 1,849,67 1,739,527 49, % Intergovernmental - State 4,338,83 4,885,813 4,39,495 4,15, % Intergovernmental - Other 46,45 5,4 n.a. Fees and Charges 3,867,627 4,289,712 4,47,13 3,44, % Other - Taxes 45,346,564 47,693,31 49,941,455 52,148, % Other - Fines 266,652 32,88 25, 25,.% Other - Interest 959,43 1,824,855 1,641, 1,71, % Other - Miscellaneous 7,681 9,91 n.a. Other - Transfers In 6,636,684 4,11,693 4,176,519 4,79, % Net Working Capital 9,487,499 9,472,48 1,577,24 11,211,546 6.% TOTAL RESOURCES 72,674,482 74,443,68 76,763,339 77,472,816.9% REQUIREMENTS Assessors Office 5,19,295 5,14,693 5,959,554 6,124,94 2.8% Clerks Office 2,262,494 2,435,367 2,497,316 2,781, % District Attorney 6,323,213 6,439,314 7,39,11 7,513, % Justice Courts 664,715 7,97 776, ,47 7.7% Juvenile Department 7,835,123 7,918,953 8,6,49 9,5, % Sheriffs Office 28,74,233 29,354,949 31,89,33 33,171,47 6.7% Treasurer 311, ,47 362, ,64-5.2% Non-Departmental: Materials and Services 666, ,458 1,619,672 1,555,59-4.% Administrative Charges 71, ,897 81, , % Capital Outlay 167,226 4, n.a. Special Payments 32, , 34, 87, % Transfers Out 1,51,28 9,255,289 11,96,679 9,11, % Contingency 377, , % Unapprop. Ending Fund Bal 5,217,577 5,27,692 1.% TOTAL REQUIREMENTS 63,22,75 63,32,874 76,763,339 77,472,816.9% NET INCOME (LOSS) 9,472,48 11,122,86 368

3 General Fund Non-Departmental Some types of general fund expenses are not assigned to specific departments and are categorized as nondepartmental. General fund revenues are utilized for these non-departmental purposes: Contributions to outside agencies such as Oregon State University Extension Service, Oregon Department of Fish &Wildlife for the predatory animal program, and the Water Master. Court-ordered psychiatric services not covered by regular county programs. Marion County Business Enterprise Enhancement ( MCBEE ) project costs including consultants, software purchases, advertising, and training. The cost of contracted consulting services for studies and plans of a broad nature benefiting multiple departments. The cost of facilities management, custodial services, and utilities of the common areas (shared by all occupants) of the Courthouse Square building which are not readily billable to specific building tenants, as well as the cost of utilities for the Marion County Housing Authority and Oregon State University Extension Service (utilities costs are included in the Housing Authority rent; OSU Extension is not charged for utilities). General fund discretionary transfers to non-general fund departments to supplement the budgets of other funds in other departments for special purposes, usually one-time. General fund contingency is included. The requirements noted above are interspersed among the line item amounts shown on the Requirements by Fund Detail report on the third following page. 369

4 General Fund 1 - General Fund Intergovernmental - Federal 3312 Title I - O & C Land 3313 In Lieu Of Taxes Child Support Subsidies Other Federal Revenue Intergovernmental - Federal Total Intergovernmental - State 3321 Chapter 53 Forest Rehab 3322 OLCC - General 3325 Cigarette Tax 3327 Electric Coop Tax 3328 Amusement Devise Tax 3329 Private Rail Car Tax Assessment & Taxation District Attorney Subsidies Autopsies Monies Other State Revenue Intergovernmental - State Total Intergovernmental - Other 3351 MC Housing Authority 336 From Other Funds Intergovernmental - Other Total Fees and Charges 321 Marriage Licenses 3411 Jury Fees 3414 East Marion Justice Court Fees 3415 North Marion Justice Court 3417 Filing Fees 3418 Recording Fees 3419 Passport Application Fees 3411 Assessment And Taxation Fees Sheriff Service Fees Witness Fees Crime Report Fees Client Fees Detention Fees Workshop Fees 3414 Tax Collector Fees Assessor Fees Copy Machine Fees Pay Telephone Fees Appeal Fees Work Crew Fees Ownership Document Resources by Fund Detail FY 26 FY 27 FY 28 FY 29 1,426,445 1,44,71 1,44,71 41, 41, 1,756 25,16 8, 5, 281,43 342,197 29, ,14 1,718,64 1,849,67 1,739,527 49,14 693,816 1,455,261 85, 938,682 1,68,471 1,12,51 1,9, 1,151, ,66 383, ,8 4, ,545 11,569 11, ,22 5,53 89,598 78,128 64,9 3,522 3,688 3,688 3,688 1,94,46 1,576,313 1,724,31 1,39,359 2,221 6,847 2,2 88,39 157,72 118, 16, 19,843 4,338,82 4,885,813 4,39,495 4,15,412 45,65 3,4 98 1,64 46,45 5,4 53,125 58,15 54, 59,13 (974) (312) 459,81 488,62 488, 52, 546,95 486, , 441, 3,283 37,222 36, 4, 2,14,391 2,59,337 1,831,5 1,339,439 19,5 41,34 32,4 36, 42,145 4,187 4, 4, 142, ,84 146,38 12, ,384 11,589 8,7 1, 3,41 4,53 2,5 2,5 59,13 59,454 55, 65, 5,12 74,796 56,48 9, 6, 51,53 6,752 6, 6, 89,124 13,344 12, 15, 1,96 2, 1 5,4 7,125 6, 6, 237,4 282,25 278, 278, 24,34 35,2 25, 25, 37

5 General Fund 1 - General Fund Fees and Charges Other Fees 3421 Rentals 3441 Election Reimbursements 3443 Restitution 3448 State - EAIP 3449 Other Reimbursements 3451 Sale Of Fixed Assets 3453 Surplus Property Sales 3454 Sale Of Documents Fees and Charges Total Other - Taxes 3111 Current Year Taxes 3112 Prior Year Taxes 3113 Interest & Penalties/Delinq Taxes 3122 Cable Television Franchise 3131 Severance Tax Other - Taxes Total Other - Fines 3512 Traffic Fines 3541 Late Fees Other - Interest 361 Investment Interest 365 Investment Fee Other - Interest Total Other - Miscellaneous 371 Miscellaneous 3711 Recoveries from Collections 372 Over and Short 382 Settlements Other - Miscellaneous Total Other - Transfers In 3812 Transfer from Lottery Distribution 3813 Transfer from Criminal Justice 3814 Transfer from Liquor Law Enforcement 3817 Transfer from Community Corrections Transfer from Other Funds Other - Transfers In Total Net Working Capital 392 Unrestricted Net Working Capital Net Working Capital Total General Fund 1 Total Resources by Fund Detail Other - Fines Total FY 26 FY 27 FY 28 FY 29 25,493 28,592 2, 2, 1,5 39, ,87 17,937 17, 1,353 3,977 3,616 3,8 44,768 17,81 (254,44) 1, ,95 11,331 5,52 5, 9,23 1,29 2, 2, 3,867,627 4,289,712 4,47,13 3,44,969 43,75,451 46,91,49 48,3,88 5,54,519 1,122,9 1,82,947 1,132,575 1,1, 32,443 33,854 3, 3, 28, ,46 2, 2, 7,936 8, 8, 45,346,564 47,693,31 49,941,455 52,148, ,659 32,91 25, 25, (7) (21) 266,652 32,88 25, 25, 697,542 1,548,131 1,371, 893,35 261,51 276,724 27, 178, 959,43 1,824,855 1,641, 1,71,35 7, (5) (238) 9,24 7,682 9,91 14, 14,37 183,25 186,94 165,455 24,5 19,923 25, 75, 3,952,814 3,892,776 3,965,425 3,965,425 2,519, 14,744 4, 6,636,684 4,11,693 4,176,519 4,79,88 9,487,499 9,472,48 1,577,24 11,211,546 9,487,499 9,472,48 1,577,24 11,211,546 72,674,482 74,443,68 76,763,339 77,472,

6 General Fund 1 - General Fund Personal Services Salaries and Wages 5112 COLA-Budget Regular Wages Temporary Wages Vacation Pay Sick Pay Holiday Pay Comp Time Pay Differential Pay Compensation Credits Pager Pay Leave Payoff Training Pay Election Workers Leadworker Pay Cell Phone Pay Straight Pay Premium Pay Court Time Temporary-Premium Clothing Allowance Salaries and Wages Total Fringe Benefits PERS (k) PERS Debt Service 5122 FICA Medical Insurance Dental Insurance Life Insurance Disability Insurance 5124 Unemployment WC-Hourly Rate 5126 Wellness EAP 5127 County HSA Contributions Fringe Benefits Total Materials and Services 5211 Office Supplies 5212 Shop Supplies 5213 Field Supplies 5214 Institutional Supplies Personal Services Total Requirements by Fund Detail FY 26 FY 27 FY 28 FY ,679 18,978,147 19,497,647 25,822,829 26,885,534 1,67,649 1,34,217 95, ,253 1,196,536 1,274,427 77,21 815, , ,941 72,766 79,431 8,158 9,311 9,816 11,669 1,271,619 1,344,94 1,39,527 1,462,674 48,875 52,57 41,38 8,564 48, ,642 15,478 14,29 7,143 7,428 26,26 52,717 47,5 85,3 7,138 7,569 7,65 1, ,287 35,579 4,7 37,681 1,719,238 1,78,759 1,192,458 1,29,237 8,126 68,861 12,8 22,78 11,51 8,184 8,184 9,585 8,49 9,552 8,973 26,32,139 27,167,135 29,626,375 3,884,664 2,698,916 2,284,816 2,169,424 2,279,158 28, , , ,675 1,14,59 858,27 1,84,718 1,281,464 2,7,625 2,58,85 2,13,746 2,23,451 3,972,71 4,28,621 5,11,74 5,465, ,2 523, , ,771 75,846 78,234 72,518 95,63 65,689 67,719 1,931 18,756 16,268 19,6 18, ,46 14,697 13,151 17,59 17,617 7,352 17,89 2,78 8,328 33,672 1,761,975 1,546,35 11,532,7 12,432,758 37,64,114 37,713,44 41,159,75 43,317, ,749 2,154 2, ,317 6, 4,83 5, 5, 47,392 51,749 53,98 5, ,241 26, ,52 174,

7 General Fund 1 - General Fund Materials and Services 5215 Janitorial Supplies 5216 Electrical Supplies 5217 Departmental Supplies 5218 Food Supplies 5219 Clothing 5211 Medical Supplies First Aid Supplies Drugs Vaccines Educational Supplies Books Magazines & Publications 5212 Newspapers Gasoline Oils Hygiene Kits 5222 Crushed Rock 5224 Concrete 5226 Sign Materials 5228 Building Materials 5229 Chemical Sprays 5221 Parts Batteries Tires Small Tools Small Office Equipment Small Departmental Equipment Computer Equipment (<$5,) Software 5222 Misc. Materials Radios (<$5,) 5231 Telephones 5234 Data Connections 5235 Postage 5236 Cellular Phones 5237 Pagers 5238 Telecomm Charges 5241 Electricity 5244 Natural Gas 5245 Water 5249 Garbage Disposal 5253 Legal Services 5254 Attorney Hires 5255 Armour Car Services Requirements by Fund Detail FY 26 FY 27 FY 28 FY , , , , , , , ,314 16,85 13,83 15,15 16,5 17, , ,255 11,568 41,646 33,268 54,46 39,7 11,857 3,55 2,75 2,75 357,83 249,156 25,55 25, ,421 2,764 1, 2, ,5 1,6 6,171 5,316 6,1 5, ,11 329, , , ,794 41,187 4, 43, 1,524 1,31 2, 2, 3, ,796 2,997 5,35 5,5 1 8,584 1,493 4, 3, 93 1,238 5,45 5,239 3,5 2,5 3,923 35,343 37,342 4,75 2,43 29,42 58,452 22,3 58,452 28,66 35,25 18,539 1,696 16,51 43,735 1,5 12,293 (1,221) 15,945 8,737 23,389 14, 335, , ,44 172,222 7,146 8,214 71,422 7, , , ,4 267,975 6,829 5,16 25,272 2,5 1,171 1,462 1,75 1, ,413 16,798 19,38 19,6 21,9 4,927 8,47 7,95 5, ,445 2,7 2,4 6,729 2,38 2,3 3,9 77,465 16,739 69,81 55,5 18,378 21,273 15, 19,71 22,255 3,922 31, 36, 373

8 General Fund 1 - General Fund 5258 Insurance Administration 5259 Managed Care Services Communication Services 5252 Pyschiatric Services Doctors Hospitals Ambulances Laboratory Services X-Ray Services Autopsy 5253 Food Services Laundry Services RAIN Client Assistance 5254 Court Reporters Witness Interpreters Polygraph Services Printing Services Advertising Janitorial Services Graphic Services Mail Services Bank Card Services Bank Services Employment Agencies Court Services Hazardous Waste Disposal Security Services 5258 Transportation Services Subsidy Housing Shredding Services Training Services Consultations Victims Services Temp Staffing-external Counseling Services Youth Stipends Miscellaneous Contractual 5261 Maint- Office Equipment 5262 Maint- Vehicle 5264 Maint- Radios 5265 Maint- Bldg & Grounds 5266 Maint- Building Remodels 5267 Maint- Departmental Equip 5268 Maint- Telephones 5269 Maint- Computer Hardware 5261 Maint- Software Requirements by Fund Detail FY 26 FY 27 FY 28 FY 29 1,96 3,312 4, 4, 84,752 92,48 92,35 92,35 851,12 851, , ,38 34,911 21,54 24, 24, 151, ,921 13, ,5 358, ,421 7, 2, 12,25 1,178 1, 1, 41,79 49,46 34,5 34,25 22,831 14,82 15,2 15,2 1,875 21, 2,358 1,27,525 1,84,493 1,19,4 1,21,556 22,818 26,843 22,98 22,98 17, 25,667 22, 22, 9,55 8,438 8, 8, 247 2,5 3, 2, 29,511 56,169 49,6 49,6 15,11 13,647 19,8 16,5 6,627 2,485 2,5 2,5 25, , , ,25 2,519 26,35 25,45 25,95 3,738 3,69 8, 7, ,69 37,423 31,665 59,5 65, ,856 21,557 38,1 7,6 8, ,498 4,2 3,5 1,22 1,94 1,5 1,995 6,14 2,691 2,1 1,6 1,23 6,935 7,956 7,69 7, , , , ,876 37, 26, 27,285 6,55 4, 13,5 2, , ,376 75,642 1,63,16 72,955 58, ,15 14, , , ,332 27,82 31,14 2,971 2,48 12,54 88,49 117,152 6,776 69,511 1,395 5,436 3, 2,897 11,133 7,519 8,482 8, , 8, ,868 34,175 67,486 69,

9 General Fund 1 - General Fund Materials and Services Misc Maintenance and Repair 5271 Vehicle Rental 5272 Building Rental - County 5273 Building Rental - Private 5274 Equipment Rental 5276 Parking Spaces Motor Pool Mileage Fleet Leases Property Premium Malpractice Premium Disability Insurance Premium Public Officials Bonds Notary Bond Mileage-Employee Commercial Carrier Meals Lodging Mileage-Non-Employee Meetings Conferences Training 5293 Dues and Memberships Write-Off Expense PERS Adjustments Safety Clothing OSU Extension Predatory Animals Water Master Homicide Investigations Narcotics Investigation Search and Rescue Pre-Employment Investigations Misc. Investigations Fairs & Shows Dog Licenses Professional Licenses Device Licenses Permits Recording Charges Awards And Recognition Miscellaneous-Other Materials and Services Total Requirements by Fund Detail Budget Budget Adopted FY 26 FY 27 FY 28 FY 29 1,62 1,889 3,358 2, 512 1,487 2,21 14,6 4,4 4,62 5, 5, 294,889 32, , ,955 63,82 62,486 81,393 77,76 2,974 (226) ,714 8,156 2,458 4,93 1,53 7, 6,5 4,32 4,6 2,35 3,95 2,6 5, ,25 47,757 49,96 57,1 57,2 1,215 1,643 8,5 9,6 2,85 4,64 7,85 9, 7,81 14,56 17,9 24,92 3,749 3,835 5,73 5, 17,717 22,376 17,375 7,1 1,679 12,171 17,1 2,95 6,483 19,368 22, ,92 3,13 31, , ,912 1,27 2, ,145 4,579 3,391 3,5 2,5 346,43 346,43 367, ,187 35,9 37, 37, 37, 8,7 8,7 8,7 1,938 11,881 25, 23, 2, 22,181 25, 1, 7,21 3,539 1, 5, 28,161 3,528 43,99 3,5 34,29 35,653 28,343 2, 849 1,562 1, ,342 23,35 35, 35, 2,443 7,575 6,921 9,857 1,176 6,635 7,981,74 8,244,685 9,4,63 9,511,34 375

10 General Fund 1 - General Fund Administrative Charges 61 Board of Commissioners 611 Governing Body Allocation 62 Business Services Allocation 625 Risk Management Allocation 626 Liability Insurance Allocation 627 Workers Comp Insurance 63 Human Resources Allocation 635 Facilities Management 6351 Department Parking Allocation 6352 Custodial Charges Allocation 6353 Courier Allocation 6354 Utilities Allocation 64 Financial Services Allocation 641 Legal Services Allocation 645 Information Technology 6451 Information Technology Direct 6452 FIMS Allocation 6453 Telecommunications Alloc Administrative Charges Total Requirements by Fund Detail Budget Budget Adopted FY 26 FY 27 FY 28 FY ,89 462, ,45 388,781 17, ,44 198, , , ,67 285, , , , 394,9 454,2 239,663 28,1 297,7 321,2 474, , ,87 731,412 1,36,743 1,395,16 1,553,189 1,892,38 44,941 46,963 36,96 33, 392, , , ,349 23,254 24,57 26,82 3, ,512 1,93,454 1,118,69 1,184, ,548 32, , , ,73 229, ,22 244,99 1,31,551 1,335,3 1,429,228 1,287, , ,761 87,32 98,94 199, ,677 22, , ,19 7,622,818 7,89,46 8,511,947 9,496,319 Capital Outlay 5311 Office Equipment 5313 Department Equipment 5317 Software 5345 Sewer Systems 5317 Software Capital Outlay Total Special Payments 5413 Loan Payments 5423 Loan Interest 5424 Note Interest Special Payments Total Transfers Out Transfer to Juvenile Grants 5613 Transfer to Public Works 5616 Transfer to Children&Families 5618 Transfer to Community Corr 5619 Transfer to Health 5622 Transfer to Child Support 5623 Transfer to Dog Control 16, 5,59 14, 4, 167,226 6,771 29,587 4, 32, , 34, 87,671 32, , 34, 87, ,77 997,92 945, ,754 68,786 41,5 41,5 41,5 113,574 88, ,925 26,23 85,837 3,282,348 3,391,45 3,63,557 3,742,499 25,458 25,458 25, , , ,

11 General Fund 1 - General Fund 5625 Transfer to Sheriff Grants 5627 Transfer to County Fair 563 Transfer to DA Grants 5635 Transfer to Land Use Planning 5631 Transfer to Parks 5641 Transfer to Debt Service 5648 Transfer to Capital Improvement 5651 Transfer to Environmental Services 5658 Transfer to Central Services 5659 Transfers to Other Funds Transfers to Fleet Acquisition Transfers Out Total Contingency 551 Contingency Contingency Total Unappropriated Ending Fund Bal 571 Undesignated Ending Fund Balance Unappropriated Ending Fund Bal Total General Fund 1 Total Requirements by Fund Detail FY 26 FY 27 FY 28 FY , , ,24 7, 7, 8, 11,29 54,559 16,23 1, ,264 54, , ,825 25,8 3,67 7, 1,544,539 1,54,31 1,544,487 1,82,163 2,861,518 88,155 1,883,855 64,575 71,199 73,3 549, , , ,673 63, 618,189 55, ,5 55,225 1,51,28 9,255,289 11,96,679 9,11, , , , ,573 5,217,577 5,26,57 5,217,577 5,26,57 63,22,75 63,32,874 76,763,339 77,472,

12 Central Services Fund The central services fund is comprised of five departments, plus non-departmental utilities. The departments within this fund are Board of Commissioners, Business Services, Finance, Information Technology and Legal Counsel. The non-department part of the fund records the administrative cost recoveries from most departments for the corresponding cost of electricity, natural gas, water, sewer and garbage disposal utilities for these same departments facilities. Utilities costs are pooled and pro-rated back to departments based on square footage of department facilities. The utilities activity was formerly part of the business services operating budget. The business services department administers this activity. FUND - 58 Central Services Fund FY 25-6 FY 26-7 FY 27-8 Budget FY 28-9 Adopted REVENUES General Fund 549, , , ,671 Intergovernmental - Other 218, ,7 248,163 37,96 Fees and Charges 99, ,71 882,513 46,972 Other - Transfers In 95, 31,597 63,166 36,1 Administrative Cost Recovery 16,887,91 17,296,562 18,881,599 2,55,66 Net Working Capital 5, 569,7 5, TOTAL REVENUES 19,242,13 19,566,924 21,175,336 21,826,363 EXPENDITURES Board of Commissioners 1,98,894 1,927,653 1,866,171 1,988,914 Business Services 5,865,786 5,645,238 6,348,245 6,647,322 Finance 1,39,939 1,535,75 1,971,893 2,244,96 Information Technology 7,71,297 7,369,924 7,696,59 8,7,956 Legal Counsel 1,14,295 1,71,83 1,213,355 1,324,953 Non-Departmental: M&S - Utilities 1,291,56 1,445,97 1,564,697 1,59,39 Administrative Charges 1,555 13,357 14,916 21,949 Transfers Out 3,3 5, 5, TOTAL EXPENDITURES 18,673,122 19,13,85 21,175,336 21,826,363 NET INCOME (LOSS) 569,7 553,

13 Central Services Fund 58 - Central Services Personal Services Salaries and Wages 5112 COLA-Budget Regular Wages Temporary Wages Vacation Pay Sick Pay Holiday Pay Comp Time Pay Differential Pay Compensation Credits Pager Pay Leave Payoff Training Pay Leadworker Pay Cell Phone Pay Straight Pay Premium Pay Temporary-Premium Salaries and Wages Total Fringe Benefits PERS (k) PERS Debt Service 5122 FICA Medical Insurance Dental Insurance Life Insurance Disability Insurance 5124 Unemployment WC-Hourly Rate 5126 Wellness EAP 5127 County HSA Contributions Fringe Benefits Total Personal Services Total Materials and Services 5211 Office Supplies 5215 Janitorial Supplies 5216 Electrical Supplies 5217 Departmental Supplies 5218 Food Supplies 5219 Clothing First Aid Supplies Vaccines Educational Supplies Requirements by Fund Detail FY 26 FY 27 FY 28 FY 29 75,374 7,28,743 7,275,52 9,38,437 1,188,95 116,743 96,861 56,73 62, ,13 431, , , ,78 357,353 33,292 41,551 9,761 9,91 14,1 12, 571,52 591,412 62,74 672,56 33,477 3,784 5,5 5,2 46,5 47,224 6,112 3, 1, ,32 2, ,326 4,776 28,4 28, ,89,293 9,198,952 1,187,3 1,973,115 92, ,239 89, , , , ,42 151, ,96 289,42 44, , , , , ,711 1,289,329 1,361,127 1,687,18 1,838,919 15,89 161,28 169,876 21,54 26,46 27,326 25,495 35,185 23,913 24,411 37,632 41,71 35,712 37,737 4,452 43,44 4,441 4,38 5,634 5,745 2,481 5,992 1,255 3,796 24,6 3,591,316 3,58,937 4,82,142 4,512,755 12,481,69 12,77,89 14,269,442 15,485,87 42,296 34,911 43,25 36,999 55,33 24,943 47,5 48,5 47,85 47,952 45, 5, 12,628 63,947 76,35 81,95 4,149 2,3 4,5 2,7 3,548 2,468 1,5 2, ,872 11,93 17,7 17, 8,46 7,663 7,85 7,85 379

14 Central Services Fund 58 - Central Services Materials and Services Books Magazines & Publications 5212 Newspapers Gasoline Diesel Propane 5226 Sign Materials 5227 Paint Batteries Tire Small Tools Small Office Equipment Small Departmental Equipment Computer Equipment Software 5231 Telephones 5233 Fax 5234 Data Connections 5235 Postage 5236 Cellular Phones 5237 Pagers 5238 Telecomm Charges 5241 Electricity 5242 Street Light Electricity 5244 Natural Gas 5245 Water 5246 Irrigation Assessment 5247 Sewer 5249 Garbage Disposal 5251 Audit Services 5253 Legal Services 5257 Insurance Broker 5258 Insurance Administration Witness Interpreters Printing Services Advertising Blue Prints Elevator Contractors Mail Services Fiscal Agent Services Employment Agencies Subscription Services Electronic Subscription Requirements by Fund Detail FY 26 FY 27 FY 28 FY 29 2,431 2,162 3,425 2,95 3,984 5,279 3,955 5, ,675 11,749 11,3 11, ,23 1, 1, ,553 4,48 4, 6, 2,29 2,47 2,25 2, ,719 3,643 4,3 5, 8,891 15,857 31,35 13,8 23,4 29,854 1, 17, 414, ,43 293, ,8 237, , , ,52 278,82 5,634 2,5 5 (63) (92) , ,192 24, 216,66 22,65 23,363 3,42 25,1 23,172 42,499 31,83 29,824 1,937 2,6 2,46 2,46 28, ,63 841,21 98, ,656 1,335 1,367 1,43 1, ,759 33, ,61 324,59 83,3 91,296 19,625 18, ,22 131,58 141, ,76 72,233 76,798 81,395 9,782 62,45 63,635 79, 84,75 11,465 69,84 61,123 69, 131,886 8, 8, 8, 3,286 29,796 32,5 27, ,91 18,555 36,75 58,475 32,327 44,868 41, 45, ,732 23,71 23, 23, 35 3, 1,55 1,55 2,549 5,871 21,5 5, ,339 1,976 1,4 4,96 38

15 Central Services Fund 58 - Central Services Shredding Services Training Services Consultations Miscellaneous Contractual 5261 Maint - Office Equipment 5262 Maint - Vehicle 5264 Maint - Radios 5265 Maint - Building & Grounds 5266 Maint - Building Remodels 5267 Maint - Departmental Equipment 5268 Maint - Telephones 5269 Maint - Computer Hardware 5261 Maint - Software 5271 Vehicle Rental 5273 Building Rental - Private 5274 Equipment Rental 5276 Parking Spaces Condo Assn Assessments Motor Pool Mileage Fleet Leases Notary Bond Liability Claims Wkr Comp Outside Legal Counsel Mileage-Employee Commercial Carrier Meals Lodging Meetings Conferences Training Tuition Reimbursement 5293 Dues and Memberships Safety Clothing Safety Grants PSCC Pre-Employment Investigations Fairs & Shows Professional Licenses Device Licenses Permits Requirements by Fund Detail FY 26 FY 27 FY 28 FY , 1,1 1,5 5,5 7,5 397,744 45,69 37, ,285 1, ,95 1,2 15,872 14,985 11, 9 5,2 24, ,83 166, , ,877 7,149 9,5 46,2 28 1,5 1,5 166,437 88,86 75, ,83 15, ,92 585, ,35 4,2 6 5,32 2,28 3,215 39, , , 15, 8,34 46, ,813 5,957 8,9 7,87 3,26 3,574 8,76 7,23 3,755 2,386 7,8 6,93 1,166 1,634 16,8 15,8 4,678 5,21 7,57 6,76 19,456 22,431 27,115 25,9 73,231 46,638 83,46 71,131 1, ,74 12,793 14,335 16, ,25 5 8,596 7,357 9, 9, 1, , 5, 2,58 3,13 6,935 4, , , , ,5 381

16 Central Services Fund 58 - Central Services Materials and Services Recording Charges Awards And Recognition Miscellaneous-Other Materials and Services Total Administrative Charges 61 County Admin Allocation 62 Business Services Allocation 625 Risk Management Allocation 626 Liability Insurance Allocation 627 Workers Comp Insurance 63 Human Resources Allocation 635 Facilities Management 6351 Department Parking Allocation 6352 Custodial Charges Allocation 6353 Courier Allocation 6354 Utilities Allocation 64 Financial Services Allocation 641 Legal Services Allocation 645 Information Technology 6451 Information Technology Direct 6452 FIMS Allocation 6453 Telecommunications Administrative Charges Total Capital Outlay 5313 Departmental Equipment 5316 Computers 5317 Software 5318 Telephone Systems Capital Outlay Total Transfers Out 5648 Transfer to Capital Transfers Out Total Contingency 551 Contingency Contingency Total Unappropriated Ending Fund Bal 571 Undesignated Ending Fund Unappropriated Ending Fund Bal Central Services Fund 58 Total Requirements by Fund Detail Budget Proposed Proposed FY 26 FY 27 FY 28 FY ,82 3,984 27,3 2,5 12, ,717 4,63,411 4,479,978 4,561,5 4,626, , , ,92 12,879 69,458 55,69 58,33 68,328 55,337 72,52 3,881 12,1 98,7 18,8 9 4,1 43,9 61,5 75, 126,17 119, , , ,75 138, , ,74 5,6 2,85 2,64 2,64 63,13 74,19 89,64 83,879 6,651 6,762 7,5 5,95 1, , , ,55 57,339 59,98 7, , , ,765 23, ,61 21, , , , ,289 88,355 71,549 66,374 4,957 42,984 43,372 6,954 4,4 1,465,678 1,455,86 1,59,31 1,58,29 5,868 6,2 92,124 2, ,945 9, 29,168 5, 2, 315,919 92, ,78 254, ,2 3,3 5, 5, 3,3 5, 5, 18,673,123 19,13,85 21,175,336 21,826,

17 BLOCK GRANT FUND The block grant fund accounts for state and federal grants received for housing rehabilitation and other programs in Marion County, plus annual revenue from revolving loans. The board of commissioners office manages the Block Grant Fund and there are currently three grants accounted for in the fund. One grant provides housing rehabilitation loans for low and moderate income families living in the unincorporated areas of Marion County. Loan repayments are being received from a previous farm worker facilities rehabilitation grant and a third grant has been awarded to the North Santiam Economic Development Corporation. The block grant fund FY8-9 budget is $238,473, a 6.2% decrease from FY7-8. The block grant fund is fund 17. Block Grant Fund FY 25-6 FY 26-7 FY 27-8 Budget FY 28-9 Adopted +/- % Resources: Intergovernmental Funding: Federal 438, , ,175 1, -59.7% Fees & Charges 2,475 n.a. Other Funding 321, ,67 9,815 7, % Net Working Capital Unrestricted 343,36 427,1 341,537 13, % Total Resources 1,15,837 74, , , % Requirements: Materials and Services 675,637 31, ,175 22, % Administrative Charges 3,189 9,223 3,924 5,4 37.6% Transfers Out 14, ,258-1.% Ending Fund Balance 42,17 3, % Total Requirements 678, , , , % Block Grant Fund Budget Analysis Resource and Requirement Summary Federal funding will be expended through a sub-recipient agreement for housing rehabilitation loans. The remaining expenditures include contracted payments for economic development activities in the North Santiam Canyon from farm worker housing rehabilitation loan payment reserves, and administrative charges. 383

18 Block Grant Fund 17 - Block Grant Intergovernmental - Federal Other Federal Revenue Intergovernmental - Federal Total Fees and Charges 3422 Leases Fees and Charges Total Other - Interest 361 Investment Interest 3642 Farm Rehab Loan Interest Other - Interest Total Other - Miscellaneous 3731 Special Program Donations 3741 Block Grant Loan Principal 3742 Farm Rehab Loan Principal 382 Settlements Other - Miscellaneous Total Net Working Capital 392 Unrestricted Net Working Net Working Capital Total Block Grant Fund 17 Total Resources by Fund Detail FY 26 FY 27 FY 28 FY , , ,175 1, 438, , ,175 1, 2,475 2,475 16,713 2,727 2,95 1,47 2,44 1, ,117 22,49 2,95 1,88 268,75 7,96 1,25 8,661 24,56 24,777 6,865 6,15 54,8 32,381 96,198 6,865 6,15 343,36 427,1 341,537 13,56 343,36 427,1 341,537 13,56 1,15,837 74, , , Block Grant Fund 17 - Block Grant Materials and Services Fiscal Agent Services Miscellaneous Contractual 5265 Maint - Building & Grounds Materials and Services Total Administrative Charges 61 Board of Commissioners 611 Governing Body Allocation 64 Financial Services Allocation 6452 FIMS Allocation Administrative Charges Total Transfers Out 561 Transfer to General Fund 5648 Transfer to Capital Transfers Out Total Unappropriated Ending Fund Bal 571 Undesignated Ending Fund Unappropriated Ending Fund Bal Block Grant Fund 17 Total Requirements by Fund Detail FY 26 FY 27 FY 28 FY 29 5, 666,637 31, ,175 21,628 4, 675,637 31, ,175 22,358 1,271 3,426 1,347 1, ,257 3,772 1,78 1, , ,13 3,189 9,223 3,924 5,4 14, ,258 14, ,258 42,17 3,715 42,17 3, , , , ,

19 CAPITAL BUILDING AND EQUIPMENT FUND The capital building and equipment fund was a new fund in FY7-8. The fund was created for the purpose of accumulating moneys to be expended only for capital development such as major information technology purchases, significant remodeling projects to existing buildings, and the purchase or construction of new buildings. The FY8-9 budget is $51,. The capital building and equipment fund is fund 383. Capital Building and Equipment Fund Resource and Requirement Summary FY 25-6 FY 26-7 FY 27-8 Budget FY 28-9 Adopted +/- % Resources: Transfers In 1,, -1.% Interest 1, n.a. Net Working Capital Restricted 5, n.a. Total Resources 1,, 51, -49.% Requirements: Ending Fund Balance 1,, 51, -49.% Total Requirements 1,, 51, -49.% Capital Building and Equipment Fund Budget Analysis A FY7-8 budgeted transfer of $5, from the general fund to the capital building and equipment fund will not be carried out. Consequently, the fund will have an actual ending fund balance of $5,, which will be funded by a transfer from the central services fund. There are no plans for expenditures in FY8-9. Interest is calculated at the prescribed rate. 385

20 Resources by Fund Detail Capital Building and Equipment Capital Building & General Fund 3811 Transfer from General Fund General Fund Total FY 26 FY 27 FY 28 FY 29 5, 5, Other 361 Interest Transfer from Other Funds Other - Transfers In Total Net Working Capital 391 Restricted Net Working Net Working Capital Total Capital Bldg & Equip Fund 383 Total 1, 5, 5, 1, 5, 5, 1,, 51, Requirements by Fund Detail Capital Building and Equipment Fund Capital Building & Equip Capital Outlay 5316 Computers 5317 Software 5341 Building Construction 5343 Special Construction 5352 Purchased Land Capital Outlay Total Budget Adoptd FY 26 FY 27 FY 28 FY 29 Contingency 551 Contingency Contingency Total Unappropriated Ending Fund Bal. 557 Undesignated Ending Fund Bal. Contingency Total Capital Bldg & Equip Fund 383 Total 1,, 51, 1,, 51, 1,, 51, 386

21 CAPITAL IMPROVEMENT PROJECTS FUND The capital improvement projects fund includes all capital improvement projects funded whole or with majority funding by the general fund. The fund is restricted to capital improvement projects, which excludes capital outlays for purchases of equipment, vehicles, etc. The capital improvement projects fund total FY8-9 budget is $1,54,744, a $1,32,541 decrease, or 46.4% less than FY7-8. The capital improvement projects fund is fund 48. Capital Improvement Projects Fund Resource and Requirement Summary FY 25-6 FY 26-7 FY 27-8 Budget FY 28-9 Adopted +/- % Resources: General Fund 2,861,518 88,155 1,833,855-1.% Intergovernmental - State 76,179 21,436-1.% Intergovernmental - Other 9,957 54,8-1.% Fees & Charges - Reimbursement 4,224 6,596 35, -1.% Other - Interest 59,15 22,788 2, n.a. Insurance Settlements 1,234,737 1,215,375 n.a. Transfers In 2,694, , , , % Net Working Capital Unrestricted 1,845,547 2,281, ,966 1,367, n.a. Total Resources 17,699,53 4,724,147 2,87,285 1,54, % Requirements: Capital Outlay 14,687,998 2,939,78 2,87, , % Transfers Out 73,193 n.a. Transfers Out: Fleet 225, n.a. Transfers Out: Facility Renovation 725,258 n.a. Contingency 1,242 n.a. Total Requirements 15,418,191 2,939,78 2,87,285 1,54, % Capital Improvement Projects Fund Budget Analysis A large net working capital is due to year-end transfers in that will be in turn transferred out in FY8-9, as well as savings from incomplete projects. The number and scope of Capital Outlay projects has been reduced. Funded projects include roofs at corrections, health, and juvenile; CH2 tenant improvements, window replacements, and ground testing; corrections HVAC repair; flooring at dog control; an isolation room at juvenile; and a remodel at health. Transfers out include funds to fleet management for annual vehicle acquisition and to facility renovation for the courthouse and work center release center. 387

22 Resources by Fund Detail Capital Improvement Projects 48 - Capital Improvement Projects FY 26 FY 27 FY 28 FY 29 General Fund 3811 Transfer from General Fund 2,861,518 88,155 1,833,855 General Fund Total 2,861,518 88,155 1,833,855 Intergovernmental - State Other State Revenue Other State Total Intergovernmental - Other 3359 From Other Agencies - Misc Other State Total Fees and Charges 3449 Other Reimbursement 3451 Sale Of Fixed Assets 3453 Surplus Property Sales Fees and Charges Total Other - Interest 361 Investment Interest Other - Interest Total Other - Miscellaneous 382 Settlements Other - Miscellaneous Total Other - Transfers In 3813 Transfer from Criminal Justice 3816 Transfer from Health 3817 Transfer from Community 3819 Transfer from Juvenile Grants Transfer from Block Grant Transfer from Other Funds Other - Transfers In Total Net Working Capital 392 Unrestricted Net Working Net Working Capital Total Capital Improvement Proj Fund 48 76,179 21,436 76,179 21,436 9,957 54,8 93,5 9,957 54,8 93,5 35, 6,596 4,224 4,224 6,596 35, 59,15 22,788 2, 59,15 22,788 2, 1,234,737 1,215,375 1,234,737 1,215,375 79, 24, ,278 6, 4,2 225,228 2,412, , , 18, 2,694, , ,228 42,244 1,845,547 2,281, ,966 1,367, 1,845,547 2,281, ,966 1,367, 17,699,53 4,724,147 2,87,285 1,54,

23 Requirements by Fund Detail Capital Improvement Projects 48 - Capital Improvement Projects FY 26 FY 27 FY 28 FY 29 Capital Outlay 5313 Departmental Equipment 34,218 4,977 18, 5316 Computers 199, Software 79,983 84, Automobiles 411,97 117, Pickups 21, Resurfacing Contracts 5341 Building Construction 14,133,742 2,427,585 1,233, Special Construction 62 69,862 1,52, , Site Improvements 5,663 35, Purchased Land Capital Outlay Total 14,687,998 2,939,78 2,87, ,244 Transfers Out 5631 Transfer to Parks Transfer to Juvenile Facility 5659 Transfers to Other Funds Transfer to Fleet Transfers Out Total Contingency 551 Contingency Contingency Total Capital Projects Fund 48 Total 85, 645, , , 73,193 95,258 1,242 1,242 15,418,191 2,939,78 2,87,285 1,54,

24 COUNTY SCHOOLS FUND By Oregon law, federal Title I national forest service revenue, state Chapter 53 forest rehabilitation revenue, and certain state shared tax revenue are apportioned among the several school districts in the county, in proportion to the resident average daily membership for the preceding fiscal year in each district as reported by the district to the chief administrative officer of the county. The county schools fund FY8-9 budget is $66,84, a $1,218,728 decrease, or 66.8% decrease from FY7-8. County schools activity is accounted for in fund 21. County Schools Fund FY 25-6 FY 26-7 FY 27-8 Budget FY 28-9 Adopted +/- % Resources: Intergovernmental Funding: Federal 848,62 856, ,785-1.% State 578, ,22 849, , % Fines 1, ,418 n.a. Interest 18,749 15,549 14,87 2, -86.5% Net Working Capital Unrestricted 387, ,773 15,12 92, -12.4% Total Resources 1,833,564 1,998,559 1,825,568 66, % Requirements: Special Payments 1,64,791 1,893,548 1,825,568 66, % Unapprop. Ending Fund Bal. n.a. Total Requirements 1,64,791 1,893,548 1,825,568 66, % County Schools Fund Budget Analysis Resource and Requirement Summary No federal funds are expected for FY8-9, and special payments have been reduced accordingly. 39

25 County Schools Fund 21 - County Schools Intergovernmental - Federal 3311 Title I - National Forest Intergovernmental - Federal Total Resources by Fund Detail FY 26 FY 27 FY 28 FY ,62 856, , ,62 856, ,785 Intergovernmental - State 3321 Chapter 53 Forest Rehab 3327 Electric Coop Tax 3329 Private Rail Car Tax Intergovernmental - State Total Other - Fines 3516 Court Fines Other - Fines Total Other - Interest 361 Investment Interest Other - Interest Total Net Working Capital 392 Unrestricted Net Working Net Working Capital Total County Schools Fund 21 Total 515, , ,316 45, 61,181 55,21 6,92 61, 2,23 2,382 2,31 1,84 578, ,22 849, ,84 1, ,418 1, ,418 18,749 15,549 14,87 2, 18,749 15,549 14,87 2, 387, ,773 15,12 92, 387, ,773 15,12 92, 1,833,564 1,998,559 1,825,568 66, County Schools Fund 21 - County Schools Special Payments 5441 Distributions to Schools Special Payments Total Requirements by Fund Detail FY 26 FY 27 FY 28 FY 29 1,64,791 1,893,548 1,825,568 66,84 1,64,791 1,893,548 1,825,568 66,84 Unappropriated Ending Fund Bal 571 Undesignated Ending Fund Unappropriated Ending Fund Bal County Schools Fund 21 Total 1,64,791 1,893,548 1,825,568 66,84 391

26 CRIMINAL JUSTICE ASSESSMENT FUND The criminal justice assessment fund receives revenues from a portion of fines collected from state and local governments. Oregon State Statute ORS requires that these funds be used for criminal justice projects. 6% of funds received are transferred in equal shares to juvenile, sheriff and community corrections to supplement programs in their respective departments. 4% of the funds are used for court security programs at Marion County Courthouse, Court Annex, Juvenile and the Corrections Facility. The criminal justice assessment fund FY8-9 budget is $1,152,36, which is a reduction of 2.4% from FY7-8. Resource and Requirement Summary Criminal Justice Assessment FY 25-6 FY 26-7 FY 27-8 FY 28-9 Fund +/- % Resources: Fees & Charges 4, 1,185 5, -1.% Other - Fines 744, , ,8 832, -1.9% Investment Interest 7,228 9,797 15, 6,7-55.3% Net Working Capital Unrestricted 146, ,94 226, , % Total Resources 92,619 1,11,477 1,18,463 1,152,36-2.4% Requirements: Personal Services: Salaries and Wages 2, -1.% Subtotal 2, -1.% Materials and Services 212, ,46 264, , -2.1% Administrative Charges 1,425 1,656 1,918 2, % Capital Outlay 32,826 3, -8.6% Transfers Out 565,93 57, , , % Contingency 2,174 2, 82.% Unapprop. Ending Fund Bal. 318,7 343, % Total Requirements 778, ,813 1,18,463 1,152,36-2.4% Criminal Justice Assessment Fund Budget Analysis This is a status quo budget. A reduction in paid fines is anticipated due to the down turn in the economy. The trial court administrator s office has also discontinued charging a security key card fee to attorneys accessing the courthouse, which reduces incoming revenue by approximately $3,. A 1% increase has is budgeted for security services costs. There is a capital outlay request in the amount of $3, for the purchase of an x-ray imaging system for the Juvenile Administration building. The fund maintains a contingency of $2, to cover unforeseen expenses related to court security. Expenditures require approval by the court security committee and the presiding judge. 392

27 Resources by Fund Detail Criminal Justice Assessment Fund Criminal Justice Assessment FY 26 FY 27 FY 28 FY 29 Fees and Charges Other Fees 4, 1,185 5, Fees and Charges Total 4, 1,185 5, Other - Fines 3531 County Assessments 3532 Court Security Other - Fines Total Other - Interest 361 Investment Interest Other - Interest Total Net Working Capital 392 Unrestricted Net Working Net Working Capital Total Criminal Justice Assessment Fund 447, ,595 56,2 499,2 297, , ,6 332,8 744, , ,8 832, 7,228 9,797 15, 6,7 7,228 9,797 15, 6,7 146, ,94 226, , , ,94 226, ,336 92,619 1,11,477 1,18,463 1,152,36 393

28 Requirements by Fund Detail Criminal Justice Assessment Fund Criminal Justice Assessment FY 26 FY 27 FY 28 FY 29 Personal Services Salaries and Wages Straight Pay Salaries and Wages Total Personal Services Total Materials and Services 5217 Departmental Supplies 5231 Telephones 5236 Cellular Phones Security Services 5265 Maint - Building & Grounds 5267 Maint - Departmental Equip 5271 Vehicle Rental Mileage-Employee Commercial Carrier Meals Lodging Meetings Conferences Training Materials and Services Total Administrative Charges 611 Governing Body Allocation 64 Financial Services Allocation 6452 FIMS Allocation Administrative Charges Total Capital Outlay 5313 Departmental Equipment Capital Outlay Total Transfers Out 561 Transfer to General Fund Transfer to Juvenile Grants 5618 Transfer to Community Transfer to Juvenile Facility 5648 Transfer to Capital Improv Transfers Out Total 2, 2, 2, 1, ,5 1,25 1, , , ,859 24, 224, 4,85 2,47 29,563 7,5 9,687 2,56 7, 5, ,477 2,72 5, 5, , 1, 2,265 1,34 4, 4, 2,84 (34) (535) 1,345 5, 5, 3,611 3,854 5, 5, 212, ,46 264, , ,77 1,325 1, ,5 1,425 1,656 1,918 2,836 32,826 3, 32,826 14,37 183,25 186,94 165,455 14,37 183,25 186,94 165,455 14,37 183,25 186,94 165,454 64,984 79, 21, 565,93 57, , ,364 Contingency 551 Contingency Contingency Total Unappropriated Ending Fund Bal 571 Undesignated Ending Fund Unappropriated Ending Fund Bal Criminal Justice Assessment Fund 2,174 2, 35, 2, 318,7 373, ,7 373, , ,813 1,18,463 1,152,36 394

29 DEBT SERVICE FUND The debt service fund accounts for payment of principal and interest on notes payable of governmental funds. For FY8-9 this will include PERS debt service, Courthouse Square debt service, and Court House Work Center Renovation Loan. The PERS debt service is for two Limited Tax Pension Obligations issued by the county, of which the net proceeds were transferred to the State of Oregon Public Employees Retirement System to provide for the county s unfunded actuarial liability. The total outstanding balance at July 1, 27 was slightly less than $43 million. Principal payments are due annually through June 1, 228. In December 1998, the County sold Certificates of Participation to fund a portion of the county s share of development, design and construction costs for the Courthouse Square Project. In May 25, the County issued Full Faith and Credit Refunding Obligations to advance refund the outstanding certificates of participation. The principal amount of the original certificates was $22 million, and the outstanding balance of the defeased certificates was $17.4 million on June 3, 27. Principal and interest payments are due annually through June 1, 223. A loan from the Oregon Department of Energy for low interest financing of the Courthouse and Work Center Renovation Project is included this year. Principal and interest payments are estimated at $27,75 for the first year of the loan beginning in October 28. The debt service fund FY8-9 budget is $4,819,837, a $378,97 or 7.3% decrease under FY7-8. Debt service is accounted for in fund 41. Resource and Requirement Summary Debt Service FY 25-6 FY 26-7 FY 27-8 FY /- % Resources: General Funds 1,544,539 1,54,31 1,544,487 1,82, % Intergovernmental Funding: Fees & Charges 2,762,731 2,171,876 2,852,32 2,755, % Other Funding 4,46 55,86 36, 18, -5.% Net Working Capital: Restricted 76, -1.% Unrestricted 616, ,686 6, 226,4 3,673.3% Total Resources 4,963,878 4,54,958 5,198,87 4,819, % Requirements: Personal Services: Subtotal Personal Services n.a. Special Payments 4,226,191 4,33,556 4,396,87 4,81, % Unappropriated: Ending Fund Balance 82, 18, -97.8% Total Requirements 4,226,191 4,33,556 5,198,87 4,819, % 395

30 PROGRAMS The debt service fund budget is allocated to three active programs that are shown on the following table. FY 25-6 FY 26-7 FY 27-8 Budget FY 28-9 Adopted +/- % RESOURCES 4,963,878 4,54,958 5,198,87 4,819, % REQUIREMENTS BY PROGRAM PERS Limited Tax Revenue 2,681,654 2,757,318 3,648,32 2,999, % CH2 Certificates of Participation 1,544,537 1,546,238 1,55,487 1,55,588.% Courthouse and Work Center 27,75 n.a. Total 4,226,191 4,33,556 5,198,87 4,819, % PERS Limited Tax Revenue Limited Tax Pension Obligations management. Fund: Debt Service Program: PERS Limited Tax Revenue FY 25-6 FY 26-7 FY 27-8 Budget FY 28-9 Adopted +/- % Resources: Fees & Charges 2,762,731 2,171,876 2,852,32 2,755, % Investment Interest 38,927 54,722 36, 17,5-51.4% Net Working Capital Restricted 612, ,122 76, 226,4-7.2% Total Resources 3,413,776 2,958,72 3,648,32 2,999, % Requirements: Special Payments (Bond) 2,681,654 2,757,318 2,852,32 2,981, % Unapprop. Ending Fund Bal. 796, 17,5-97.8% Total Requirements 2,681,654 2,757,318 3,648,32 2,999, % PERS Limited Tax Revenue Budget Analysis The decrease in the PERS Limited Tax Revenue budget is due to reduction of both net working capital and fund balance in order to avoid an increase in PERS debt assessment rates for another year. 396