MARION COUNTY FY BUDGET BY FUND. Budget by Fund Summary

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 21,826,363 651,27 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 14,454,564 525,677 4% 27 County Fair 23,951 222,165 34,255 342,916 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 1,26,295 194,75 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 293,198 311,81 391,271 355,314 (35,957) -9% 225 Interagency Meth Strike Force - 36,87 288,589 163,119 (125,47) -43% 125 Juvenile Grants 3,88,727 3,53,976 3,774,341 4,195,569 421,228 11% 35 Land Use Planning 1,264,493 1,276,353 1,41,1 1,541,459 131,359 9% 26 Law Library 256,543 311,856 723,5 676,111 (47,389) -7% 24 Liquor Law Enforcement 24,5 19,923 25, 75, 5, 2% 31 Parks 947,11 273,921 493,22 386,512 (16,78) -22% 13 Public Works 21,368,377 22,2,184 31,65,113 32,27,873 422,76 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 79,441 986,34 1,666,28 1,69,561 24,533 1% Subtotal - Operations 22,728,22 225,219,479 265,95,116 274,928,815 9,23,699 3% Non-Operations: 17 Block Grant 678,826 325,376 599,527 238,473 (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 778,679 784,813 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 - - - 7,525,258 7,525,258 n.a. 384 Health IDS Reserve - - - 4,, 4,, n.a. 385 Health Building Reserve - - - 1,, 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 1,27,467 944,69 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 3,368 143,836 298,6 165,854 (132,746) -44% Subtotal - Non-Operations 44,661,783 28,1,667 45,162,54 56,22,725 11,4,221 24% Total 265,39,3 253,32,146 311,67,62 331,131,54 2,63,92 6% 367

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 49,14-71.8% Intergovernmental - State 4,338,83 4,885,813 4,39,495 4,15,412-5.5% Intergovernmental - Other 46,45 5,4 n.a. Fees and Charges 3,867,627 4,289,712 4,47,13 3,44,969-15.% Other - Taxes 45,346,564 47,693,31 49,941,455 52,148,519 4.4% Other - Fines 266,652 32,88 25, 25,.% Other - Interest 959,43 1,824,855 1,641, 1,71,35-34.7% Other - Miscellaneous 7,681 9,91 n.a. Other - Transfers In 6,636,684 4,11,693 4,176,519 4,79,88 12.8% 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 2,781,72 11.4% District Attorney 6,323,213 6,439,314 7,39,11 7,513,625 6.7% Justice Courts 664,715 7,97 776,594 836,47 7.7% Juvenile Department 7,835,123 7,918,953 8,6,49 9,5,611 5.2% Sheriffs Office 28,74,233 29,354,949 31,89,33 33,171,47 6.7% Treasurer 311,349 317,47 362,328 343,64-5.2% Non-Departmental: Materials and Services 666,594 773,458 1,619,672 1,555,59-4.% Administrative Charges 71,619 722,897 81,132 936,92 15.7% Capital Outlay 167,226 4, n.a. Special Payments 32,411 298, 34, 87,671-74.2% Transfers Out 1,51,28 9,255,289 11,96,679 9,11,957-23.6% Contingency 377,871 657,573 74.% 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

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

General Fund 1 - General Fund Intergovernmental - Federal 3312 Title I - O & C Land 3313 In Lieu Of Taxes 33119 Child Support Subsidies 33199 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 33211 Assessment & Taxation 33214 District Attorney Subsidies 33218 Autopsies 33221 911 Monies 33299 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 34115 Sheriff Service Fees 34117 Witness Fees 34118 Crime Report Fees 34123 Client Fees 34128 Detention Fees 34138 Workshop Fees 3414 Tax Collector Fees 34142 Assessor Fees 34143 Copy Machine Fees 34145 Pay Telephone Fees 34172 Appeal Fees 34184 Work Crew Fees 34188 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 29,817 444,14 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, 1,151,346 382,66 383,318 415,8 4,415 122,545 11,569 11,569 122,22 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, 546,95 486,812 564, 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, 142,866 131,84 146,38 12, 496 643 5 5 9,384 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

General Fund 1 - General Fund Fees and Charges 34199 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 38199 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 39,267 239,87 17,937 17, 1,353 3,977 3,616 3,8 44,768 17,81 (254,44) 1,545 5 5 4,95 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, 28,644 215,46 2, 2, 7,936 8, 8, 45,346,564 47,693,31 49,941,455 52,148,519 266,659 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 7,619 83 68 69 (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 77,472,816 371

General Fund 1 - General Fund Personal Services Salaries and Wages 5112 COLA-Budget 51111 Regular Wages 51112 Temporary Wages 51113 Vacation Pay 51114 Sick Pay 51115 Holiday Pay 51116 Comp Time Pay 51118 Differential Pay 51121 Compensation Credits 51122 Pager Pay 51124 Leave Payoff 51125 Training Pay 51126 Election Workers 51127 Leadworker Pay 51128 Cell Phone Pay 51141 Straight Pay 51142 Premium Pay 51143 Court Time 51145 Temporary-Premium 51193 Clothing Allowance Salaries and Wages Total Fringe Benefits 51211 PERS 51212 41(k) 51213 PERS Debt Service 5122 FICA 51231 Medical Insurance 51232 Dental Insurance 51233 Life Insurance 51234 Disability Insurance 5124 Unemployment 51252 WC-Hourly Rate 5126 Wellness 51261 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 29 128,679 18,978,147 19,497,647 25,822,829 26,885,534 1,67,649 1,34,217 95,829 965,253 1,196,536 1,274,427 77,21 815,296 933,298 964,941 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 48,167 128,642 15,478 14,29 7,143 7,428 26,26 52,717 47,5 85,3 7,138 7,569 7,65 1,339 373 739 41,287 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 28,455 212,891 224,149 231,675 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 5,465,757 497,2 523,631 564,621 616,771 75,846 78,234 72,518 95,63 65,689 67,719 1,931 18,756 16,268 19,6 18,647 113,46 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 43,317,422 181,749 2,154 2,278 194,317 6, 4,83 5, 5, 47,392 51,749 53,98 5,18 146 241 22 313 211 413 174 274 146,241 26,368 195,52 174,274 372

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 52111 First Aid Supplies 52112 Drugs 52114 Vaccines 52117 Educational Supplies 52118 Books 52119 Magazines & Publications 5212 Newspapers 52121 Gasoline 52124 Oils 52127 Hygiene Kits 5222 Crushed Rock 5224 Concrete 5226 Sign Materials 5228 Building Materials 5229 Chemical Sprays 5221 Parts 52211 Batteries 52212 Tires 52214 Small Tools 52215 Small Office Equipment 52216 Small Departmental Equipment 52217 Computer Equipment (<$5,) 52218 Software 5222 Misc. Materials 52222 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 29 146 241 7,878 22 313 51,537 211 413 72,855 211 413 6,855 648 144,161 135,942 163,428 124,314 16,85 13,83 15,15 16,5 17,468 121,361 132,255 11,568 41,646 33,268 54,46 39,7 11,857 3,55 2,75 2,75 357,83 249,156 25,55 25,55 817 197 6 6 166 1,421 2,764 1, 2,237 529 1,5 1,6 6,171 5,316 6,1 5,955 996 568 59 59 341,11 329,168 232,854 372,88 429 389 7 4 47,794 41,187 4, 43, 1,524 1,31 2, 2, 3, 85 989 5 1,796 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, 335,984 339,969 174,44 172,222 7,146 8,214 71,422 7,593 141,352 238,751 211,4 267,975 6,829 5,16 25,272 2,5 1,171 1,462 1,75 1,425 164,413 16,798 19,38 19,6 21,9 4,927 8,47 7,95 5,85 618 1,445 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

General Fund 1 - General Fund 5258 Insurance Administration 5259 Managed Care Services 52511 Communication Services 5252 Pyschiatric Services 52521 Doctors 52523 Hospitals 52524 Ambulances 52526 Laboratory Services 52527 X-Ray Services 52528 Autopsy 5253 Food Services 52531 Laundry Services 52534 RAIN 52538 Client Assistance 5254 Court Reporters 52541 Witness 52542 Interpreters 52543 Polygraph Services 52544 Printing Services 52545 Advertising 52549 Janitorial Services 52551 Graphic Services 52561 Mail Services 52562 Bank Card Services 52564 Bank Services 52565 Employment Agencies 52568 Court Services 52573 Hazardous Waste Disposal 52577 Security Services 5258 Transportation Services 52581 Subsidy Housing 52582 Shredding Services 52584 Training Services 52585 Consultations 52586 Victims Services 52589 Temp Staffing-external 52592 Counseling Services 52593 Youth Stipends 52599 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 92,35 851,12 851,941 954,212 862,38 34,911 21,54 24, 24, 151,652 168,921 13,419 146,5 358,733 381,421 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 25,368 315,974 263,438 345,25 2,519 26,35 25,45 25,95 3,738 3,69 8, 7,78 289 4,69 37,423 31,665 59,5 65, 5 66 75 75 6,856 21,557 38,1 7,6 8,319 116 164 235 55 737 5,498 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 7,88 16 176,684 653,189 275, 628 81,876 37, 26, 27,285 6,55 4, 13,5 2,256 439 918,255 698,376 75,642 1,63,16 72,955 58,222 146,15 14,163 254,235 267,474 225,332 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 8,982 952 2, 8,659 52 9,868 34,175 67,486 69,891 374

General Fund 1 - General Fund Materials and Services 52616 Misc Maintenance and Repair 5271 Vehicle Rental 5272 Building Rental - County 5273 Building Rental - Private 5274 Equipment Rental 5276 Parking Spaces 52721 Motor Pool Mileage 52722 Fleet Leases 52813 Property Premium 52814 Malpractice Premium 52818 Disability Insurance Premium 52821 Public Officials Bonds 52822 Notary Bond 52911 Mileage-Employee 52912 Commercial Carrier 52913 Meals 52914 Lodging 52915 Mileage-Non-Employee 52921 Meetings 52922 Conferences 52923 Training 5293 Dues and Memberships 52935 Write-Off Expense 52936 PERS Adjustments 52941 Safety Clothing 52951 OSU Extension 52954 Predatory Animals 52955 Water Master 52961 Homicide Investigations 52962 Narcotics Investigation 52963 Search and Rescue 52965 Pre-Employment Investigations 52969 Misc. Investigations 52974 Fairs & Shows 52983 Dog Licenses 52984 Professional Licenses 52985 Device Licenses 52986 Permits 52988 Recording Charges 52991 Awards And Recognition 52999 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 32,119 346,549 353,955 63,82 62,486 81,393 77,76 2,974 (226) 825 1 4 838,714 8,156 2,458 4,93 1,53 7, 6,5 4,32 4,6 2,35 3,95 2,6 5,1 675 397 815 1,25 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 22,429 199,92 3,13 31,679 155,255 152,912 1,27 2,622 4 7,145 4,579 3,391 3,5 2,5 346,43 346,43 367,187 367,187 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 1,4 9 41 3 25 168 2 22 137 284 1 11 359 349 5 5 28,342 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

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 29 476,89 462,824 497,45 388,781 17,276 261,44 198,728 234,136 271,516 241,67 285,492 226,138 356,432 482, 394,9 454,2 239,663 28,1 297,7 321,2 474,953 442,499 529,87 731,412 1,36,743 1,395,16 1,553,189 1,892,38 44,941 46,963 36,96 33, 392,676 416,692 462,265 569,349 23,254 24,57 26,82 3,331 976,512 1,93,454 1,118,69 1,184,932 295,548 32,223 372,969 568,869 185,73 229,559 246,22 244,99 1,31,551 1,335,3 1,429,228 1,287,399 815,322 718,761 87,32 98,94 199,675 211,677 22,691 297,932 186,19 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 56125 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, 32,411 298, 34, 87,671 32,411 298, 34, 87,671 945,77 997,92 945,418 888,754 68,786 41,5 41,5 41,5 113,574 88,574 188,925 26,23 85,837 3,282,348 3,391,45 3,63,557 3,742,499 25,458 25,458 25,458 225,178 488,118 499,522 376

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 56595 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 29 338,287 169,316 176,24 7, 7, 8, 11,29 54,559 16,23 1,237 436,264 54,627 699,835 699,825 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 73,3 549,547 437,358 599,895 461,673 63, 618,189 55,225 552,5 55,225 1,51,28 9,255,289 11,96,679 9,11,957 377,871 657,573 377,871 657,573 5,217,577 5,26,57 5,217,577 5,26,57 63,22,75 63,32,874 76,763,339 77,472,816 377

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 549,547 437,358 599,895 461,671 Intergovernmental - Other 218,695 265,7 248,163 37,96 Fees and Charges 99,978 966,71 882,513 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) 569,7 553,119 378

Central Services Fund 58 - Central Services Personal Services Salaries and Wages 5112 COLA-Budget 51111 Regular Wages 51112 Temporary Wages 51113 Vacation Pay 51114 Sick Pay 51115 Holiday Pay 51116 Comp Time Pay 51118 Differential Pay 51121 Compensation Credits 51122 Pager Pay 51124 Leave Payoff 51125 Training Pay 51127 Leadworker Pay 51128 Cell Phone Pay 51141 Straight Pay 51142 Premium Pay 51145 Temporary-Premium Salaries and Wages Total Fringe Benefits 51211 PERS 51212 41(k) 51213 PERS Debt Service 5122 FICA 51231 Medical Insurance 51232 Dental Insurance 51233 Life Insurance 51234 Disability Insurance 5124 Unemployment 51252 WC-Hourly Rate 5126 Wellness 51261 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 52111 First Aid Supplies 52114 Vaccines 52117 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 62,954 421,13 431,524 244,327 272,453 343,78 357,353 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, 1,639 369 2,32 2,159 6 6 87 236 38,326 4,776 28,4 28,4 54 18 8,89,293 9,198,952 1,187,3 1,973,115 92,886 767,239 89,199 868,884 116,862 115,177 133,42 151,876 369,96 289,42 44,599 488,745 667,181 686,814 768,673 827,711 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, 255 25 35 11,872 11,93 17,7 17, 8,46 7,663 7,85 7,85 379

Central Services Fund 58 - Central Services Materials and Services 52118 Books 52119 Magazines & Publications 5212 Newspapers 52121 Gasoline 52122 Diesel 52123 Propane 5226 Sign Materials 5227 Paint 52211 Batteries 52212 Tire 52214 Small Tools 52215 Small Office Equipment 52216 Small Departmental Equipment 52217 Computer Equipment 52218 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 52541 Witness 52542 Interpreters 52544 Printing Services 52545 Advertising 52546 Blue Prints 52548 Elevator Contractors 52561 Mail Services 52563 Fiscal Agent Services 52565 Employment Agencies 52575 Subscription Services 52579 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 5,768 596 346 55 525 11,675 11,749 11,3 11,25 833 1,23 1, 1,3 11 313 2 3 386 776 2 5 8,553 4,48 4, 6, 2,29 2,47 2,25 2, 65 73 5 12,719 3,643 4,3 5, 8,891 15,857 31,35 13,8 23,4 29,854 1, 17, 414,722 183,43 293,895 317,8 237,288 256,947 163,583 137,52 278,82 5,634 2,5 5 (63) (92) 1 1 39,931 164,192 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 28,768 735,63 841,21 98,459 924,656 1,335 1,367 1,43 1,296 267,759 33,459 322,61 324,59 83,3 91,296 19,625 18,49 174 2 132,22 131,58 141,687 141,76 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, 257 2 1 75 21,91 18,555 36,75 58,475 32,327 44,868 41, 45,2 146 3 2 21,732 23,71 23, 23, 35 3, 1,55 1,55 2,549 5,871 21,5 5, 1 35 4,339 1,976 1,4 4,96 38

Central Services Fund 58 - Central Services 52582 Shredding Services 52584 Training Services 52585 Consultations 52599 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 52713 Condo Assn Assessments 52721 Motor Pool Mileage 52722 Fleet Leases 52822 Notary Bond 52841 Liability Claims 52858 Wkr Comp Outside Legal Counsel 52911 Mileage-Employee 52912 Commercial Carrier 52913 Meals 52914 Lodging 52921 Meetings 52922 Conferences 52923 Training 52925 Tuition Reimbursement 5293 Dues and Memberships 52941 Safety Clothing 52944 Safety Grants 52957 PSCC 52965 Pre-Employment Investigations 52974 Fairs & Shows 52984 Professional Licenses 52985 Device Licenses 52986 Permits Requirements by Fund Detail FY 26 FY 27 FY 28 FY 29 47 315 1, 1,1 1,5 5,5 7,5 397,744 45,69 37,626 244,285 1,4 953 1,95 1,2 15,872 14,985 11, 9 5,2 24,711 188,83 166,866 185,12 819 341 2,877 7,149 9,5 46,2 28 1,5 1,5 166,437 88,86 75,858 336,83 15,824 525,92 585,817 141 561,35 4,2 6 5,32 2,28 3,215 39,87 15 29,394 5 15, 15, 8,34 46,91 6 141 5 11,813 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 1,119 3 4 12,74 12,793 14,335 16,685 582 1,25 5 8,596 7,357 9, 9, 1,582 742 5, 5, 2,58 3,13 6,935 4,535 271 833 375 375 1,1 798 6 8 2,389 889 1,5 729 78 2,5 381

Central Services Fund 58 - Central Services Materials and Services 52988 Recording Charges 52991 Awards And Recognition 52999 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 29 289 16,82 3,984 27,3 2,5 12,789 127,717 4,63,411 4,479,978 4,561,5 4,626,264 116,465 115,498 119,92 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, 126,17 119,442 136,778 142,419 114,75 138,432 154,837 143,74 5,6 2,85 2,64 2,64 63,13 74,19 89,64 83,879 6,651 6,762 7,5 5,95 1,731 124,212 137,676 156,55 57,339 59,98 7,924 131,443 232,767 231,765 23,688 249,61 21,238 197,961 224,158 197,976 112,289 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 2,991 198,945 9, 29,168 5, 2, 315,919 92,124 366,78 254,813 116,2 3,3 5, 5, 3,3 5, 5, 18,673,123 19,13,85 21,175,336 21,826,363 382

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 438,559 194,869 248,175 1, -59.7% Fees & Charges 2,475 n.a. Other Funding 321,498 118,67 9,815 7,913-19.4% Net Working Capital Unrestricted 343,36 427,1 341,537 13,56-61.8% Total Resources 1,15,837 74,487 599,527 238,473-6.2% Requirements: Materials and Services 675,637 31,961 328,175 22,358-38.3% Administrative Charges 3,189 9,223 3,924 5,4 37.6% Transfers Out 14,192 225,258-1.% Ending Fund Balance 42,17 3,715-27.2% Total Requirements 678,826 325,376 599,527 238,473-6.2% 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

Block Grant Fund 17 - Block Grant Intergovernmental - Federal 33199 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 29 438,559 194,869 248,175 1, 438,559 194,869 248,175 1, 2,475 2,475 16,713 2,727 2,95 1,47 2,44 1,681 761 19,117 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 74,486 599,527 238,473 --------------------------------------------------------------------------------------------------------------------------------------------- Block Grant Fund 17 - Block Grant Materials and Services 52563 Fiscal Agent Services 52599 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 31,961 328,175 21,628 4, 675,637 31,961 328,175 22,358 1,271 3,426 1,347 1,153 453 1,257 3,772 1,78 1,781 661 2,25 797 2,13 3,189 9,223 3,924 5,4 14,192 225,258 14,192 225,258 42,17 3,715 42,17 3,715 678,826 325,376 599,527 238,473 384

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

Resources by Fund Detail Capital Building and Equipment 383 - 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 38199 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 383 - 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

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 2,694,372 177,786 743,228 135,744-81.7% Net Working Capital Unrestricted 1,845,547 2,281,312 118,966 1,367, n.a. Total Resources 17,699,53 4,724,147 2,87,285 1,54,744-46.4% Requirements: Capital Outlay 14,687,998 2,939,78 2,87,285 544,244-8.6% 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 1,54,744-46.4% 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

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 33299 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 38111 Transfer from Block Grant 38199 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, 24,244 198,278 6, 4,2 225,228 2,412,894 117,786 518, 18, 2,694,372 177,786 743,228 42,244 1,845,547 2,281,312 118,966 1,367, 1,845,547 2,281,312 118,966 1,367, 17,699,53 4,724,147 2,87,285 1,54,744 388

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 199,85 5317 Software 79,983 84,478 5321 Automobiles 411,97 117,27 5322 Pickups 21,819 53311 Resurfacing Contracts 5341 Building Construction 14,133,742 2,427,585 1,233,2 5343 Special Construction 62 69,862 1,52,783 544,244 5346 Site Improvements 5,663 35,5 5352 Purchased Land Capital Outlay Total 14,687,998 2,939,78 2,87,285 544,244 Transfers Out 5631 Transfer to Parks 56465 Transfer to Juvenile Facility 5659 Transfers to Other Funds 56595 Transfer to Fleet Transfers Out Total Contingency 551 Contingency Contingency Total Capital Projects Fund 48 Total 85, 645,193 725,258 225, 73,193 95,258 1,242 1,242 15,418,191 2,939,78 2,87,285 1,54,744 389

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 848,62 856,543 854,785-1.% State 578,535 933,22 849,546 512,84-39.6% Fines 1,52 474 1,418 n.a. Interest 18,749 15,549 14,87 2, -86.5% Net Working Capital Unrestricted 387,165 192,773 15,12 92, -12.4% Total Resources 1,833,564 1,998,559 1,825,568 66,84-66.8% Requirements: Special Payments 1,64,791 1,893,548 1,825,568 66,84-66.8% Unapprop. Ending Fund Bal. n.a. Total Requirements 1,64,791 1,893,548 1,825,568 66,84-66.8% 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

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 29 848,62 856,543 854,785 848,62 856,543 854,785 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 515,151 875,637 786,316 45, 61,181 55,21 6,92 61, 2,23 2,382 2,31 1,84 578,535 933,22 849,546 512,84 1,52 474 1,418 1,52 474 1,418 18,749 15,549 14,87 2, 18,749 15,549 14,87 2, 387,165 192,773 15,12 92, 387,165 192,773 15,12 92, 1,833,564 1,998,559 1,825,568 66,84 ---------------------------------------------------------------------------------------------------------------------------------------------- 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

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 137.38 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 744,626 876,555 933,8 832, -1.9% Investment Interest 7,228 9,797 15, 6,7-55.3% Net Working Capital Unrestricted 146,765 123,94 226,663 313,336 38.2% 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 212,161 212,46 264,563 259, -2.1% Administrative Charges 1,425 1,656 1,918 2,836 47.9% Capital Outlay 32,826 3, -8.6% Transfers Out 565,93 57,751 558,282 496,364-11.1% Contingency 2,174 2, 82.% Unapprop. Ending Fund Bal. 318,7 343,836 7.9% Total Requirements 778,679 784,813 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

Resources by Fund Detail Criminal Justice Assessment Fund 185 - Criminal Justice Assessment FY 26 FY 27 FY 28 FY 29 Fees and Charges 34199 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 447,346 526,595 56,2 499,2 297,281 349,959 373,6 332,8 744,627 876,555 933,8 832, 7,228 9,797 15, 6,7 7,228 9,797 15, 6,7 146,765 123,94 226,663 313,336 146,765 123,94 226,663 313,336 92,619 1,11,477 1,18,463 1,152,36 393

Requirements by Fund Detail Criminal Justice Assessment Fund 185 - Criminal Justice Assessment FY 26 FY 27 FY 28 FY 29 Personal Services Salaries and Wages 51141 Straight Pay Salaries and Wages Total Personal Services Total Materials and Services 5217 Departmental Supplies 5231 Telephones 5236 Cellular Phones 52577 Security Services 5265 Maint - Building & Grounds 5267 Maint - Departmental Equip 5271 Vehicle Rental 52911 Mileage-Employee 52912 Commercial Carrier 52913 Meals 52914 Lodging 52921 Meetings 52922 Conferences 52923 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 56125 Transfer to Juvenile Grants 5618 Transfer to Community 56465 Transfer to Juvenile Facility 5648 Transfer to Capital Improv Transfers Out Total 2, 2, 2, 1,39 616 1,5 1,25 1,513 944 1,5 25 175,841 195,859 24, 224, 4,85 2,47 29,563 7,5 9,687 2,56 7, 5, 5 5 527 1 5 5 1,477 2,72 5, 5, 496 648 1, 1, 2,265 1,34 4, 4, 2,84 (34) (535) 1,345 5, 5, 3,611 3,854 5, 5, 212,161 212,46 264,563 259, 9 936 1,77 1,325 1,327 489 579 593 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 57,751 558,282 496,364 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, 318,7 373,836 318,7 373,836 778,679 784,813 1,18,463 1,152,36 394

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 28-9 +/- % Resources: General Funds 1,544,539 1,54,31 1,544,487 1,82,163 17.8% Intergovernmental Funding: Fees & Charges 2,762,731 2,171,876 2,852,32 2,755,274-3.4% Other Funding 4,46 55,86 36, 18, -5.% Net Working Capital: Restricted 76, -1.% Unrestricted 616,148 737,686 6, 226,4 3,673.3% Total Resources 4,963,878 4,54,958 5,198,87 4,819,837-7.3% Requirements: Personal Services: Subtotal Personal Services n.a. Special Payments 4,226,191 4,33,556 4,396,87 4,81,837 9.2% Unappropriated: Ending Fund Balance 82, 18, -97.8% Total Requirements 4,226,191 4,33,556 5,198,87 4,819,837-7.3% 395

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 4,819,837-7.3% REQUIREMENTS BY PROGRAM PERS Limited Tax Revenue 2,681,654 2,757,318 3,648,32 2,999,174-17.8% 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 4,819,837-7.3% 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 2,755,274-3.4% Investment Interest 38,927 54,722 36, 17,5-51.4% Net Working Capital Restricted 612,118 732,122 76, 226,4-7.2% Total Resources 3,413,776 2,958,72 3,648,32 2,999,174-17.8% Requirements: Special Payments (Bond) 2,681,654 2,757,318 2,852,32 2,981,674 4.5% Unapprop. Ending Fund Bal. 796, 17,5-97.8% Total Requirements 2,681,654 2,757,318 3,648,32 2,999,174-17.8% 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