SIX- Heppner Gazette-Times, Heppner, Oregon June 12, 2024
PUBLIC NOTICE
Notice of Supplemental Budget Hearing
Category
Resources
A public hearing on a proposed supplemental budget for Morrow County, for the current fiscal year, will be held at the
Morrow County Government Center, Don Adams Conference Room 215 at 215 NE Main Ave., Irrigon Oregon. The hearing
will take place on June 18, 2024 at 9:00 A.M. A copy of the supplemental budget document may be inspected or obtained on
or after June 12th, at the Morrow County Bartholomew Building located at 110 N Court St. Heppner, OR, between the hours
of 8:00 a.m. and 5:00 p.m. A summary of the supplemental budget is below.
Category
Revenue
Department/Classification
$
$
Requirements
(101) BOARD OF COMMISSIONERS
(102) FINANCE & ACCOUNTING
(103) ASSESSOR/TAX COLLECTOR
(104) TREASURER
(105) COUNTY CLERK
(106) VETERANS
(107) BD OF PROPERTY TAX APPEAL
(109) JUSTICE COURT
(111) DISTRICT ATTORNEY
(112) JUVENILE DEPARTMENT
(113) SHERIFF DEPARTMENT
(114) HEALTH DEPARTMENT
(115) PLANNING DEPARTMENT
(116) COMMUNITY DEVELOPMENT
(117) EMERGENCY MANAGEMENT
(118) SURVEYOR'S DEPARTMENT
(119) MUSEUM
(120) PUBLIC WORKS ADMIN
(121) PUBLIC WORKS-GEN MAINT
(122) NORTH TRANSFER STATION
(123) SOLID WASTE TRNS STATION
(124) TRANSFER TO OTHER FUNDS
(125) INFORMATION TECHNOLOGY
(128) WEED DEPT.
(131) HUMAN RESOURCES
NON-DEPARTMENTAL
CAPITAL OUTLAY
DEBT SERVICE
INTERFUND TRANSFERS
MATERIALS & SERVICES
OPERATING CONTINGENCY
PERSONNEL SERVICES
SPECIAL PAYMENTS
UNAPPROPRIATED ENDING FUND BALANCE
Resources Les Requirements
Department/Classification
Prior Adjustments
Current Adjustments
12,500,000 $
1,336,109
2,791,392
213,225
415,964
16,619,000
33,875,690 $
-
-
-
-
-
-
- $
907,396 $
677,778
1,077,550
156,773
476,595
142,544
3,508
426,181
464,013
478,490
5,848,872
3,264,458
757,192
418,963
624,655
177,825
-
170,053
911,701
81,779
63,911
-
399,600
178,177
543,669
272,227 $
62,782
-
-
1,661
-
18
-
-
5,358
290,555
-
1,668
-
-
(125,985)
-
-
(80,101)
-
-
-
-
996
-
Requirements
CAPITAL OUTLAY
INTERFUND TRANSFERS
MATERIALS & SERVICES
OPERATING CONTINGENCY
PERSONNEL SERVICES
SPECIAL PAYMENTS
UNAPPROPRIATED ENDING FUND BALANCE
FY2024 Amended Budget
$
12,500,000
1,336,109
2,803,892
303,225
415,964
16,619,000
33,978,190
-
12,500
90,000
102,500 $
365,000
1,200
1,404,342
511,550
8,522,248
-
140,667
4,679,000
33,875,690 $
2,000 $
1,200
2,550
300
1,250
19,475
1,181,623
741,760
1,080,100
157,073
479,506
162,019
3,526
427,181
465,013
484,848
6,164,127
3,270,258
760,860
418,963
625,055
52,190
11,515
178,753
831,800
163,989
106,221
-
400,100
192,573
544,919
-
365,000
1,200
1,424,002
443,940
7,930,409
-
140,667
4,769,000
33,978,190
$
$
1,000
1,000
1,000
24,700
5,800
2,000
400
350
11,515
8,700
200
82,210
42,310
-
500
13,400
1,250
-
-
19,660
-
(448,839)
-
-
-
- $
-
-
-
(67,610)
(143,000)
-
-
90,000
102,500 $
200,000 $
65,731
1,243,682
191,616
200
1,701,229 $
-
-
-
-
-
- $
$
135,000
135,000 $
$
Resources Less Requirements
135,000 $
250
(250)
Category
Resources
BEGINNING FUND BALANCE
CHARGES, FEES, LICENSE, PERMITS, FINES, ASSESSMENTS
FEDERAL, STATE, & LOCAL
INTERFUND TRANSFERS
OTHER REVENUE SOURCES
Category
Resources
20,000 $
24,000 $
20,000 $
39,000
-
203,430
12,700
38,349
100
66,975
360,554
- $
-
8,200
(22,300)
10,000
100
Current Adjustments
FY2024 Amended Budget
-
-
-
-
-
- $
$
22,500 $
-
236,574
263,433
1,075,145
55,000
1,652,652 $
-
-
-
(16,290)
16,290
-
- $
58,000
58,000 $
22,500
-
242,424
241,293
1,091,435
113,000
1,710,652
$
- $
- $
- $
-
$
367,350
3,500
1,238,302
98,000
3,500
1,710,652
58,000
58,000 $
$
5,850
(5,850)
200,000
65,731
1,378,682
191,616
200
1,836,229
$
- $
-
-
-
-
- $
135,000 $
1,457,055
105,500
185,814
48,728
39,132
1,836,229
$
- $
- $
- $
-
Department/Classification
- $
-
-
-
- $
350 $
(350)
$
21,022 $
14,399
108,034
21,600
165,055 $
- $
21,372
14,049
108,034
21,600
165,055
$
- $
- $
- $
-
(500) STRATEGIC INVESTMENT PROGRAM FUND
FY24 Adopted Budget Prior Adjustments
BEGINNING FUND BALANCE
OTHER REVENUE SOURCES
TAXES
$
-
$
38,457
105,969
20,629
165,055
- $
Current Adjustments
$
-
$
400
70,900
71,300 $
$
50,400
20,900
71,300 $
-
-
- $
$
- $
- $
Requirements
INTERFUND TRANSFERS
SPECIAL PAYMENTS
Resources Less Requirements
FY2024 Amended Budget
-
-
-
- $
$
Resources Less Requirements
1. Changes in property and/or liability insurance allocation
Current Adjustments
38,457 $
105,969
20,629
165,055 $
$
FY2024 Amended Budget
$
90,000.00 $
-
-
- $
90,000 $
90,000.00
400
70,900
161,300
90,000
90,000 $
140,400
20,900
161,300
- $
-
1. Uncommited and unassigned fund balance (general funds) not forseen when budget was prepared. Increase in transfers is offset by increase in resources.
(207) EMERGENCY DISPATCH
FY24 Adopted Budget
$
Prior Adjustments
Current Adjustments
697,598 $
497,295
2,500
1,197,393 $
-
-
-
- $
$
42,000 $
95,150
457,652
402,591
200,000
1,197,393 $
54,000
-
(68,831)
14,831
-
- $
$
- $
- $
$
FY2024 Amended Budget
$
- $
$
697,598
497,295
2,500
1,197,393
- $
96,000
96,350
387,621
417,422
200,000
1,197,393
- $
-
1,200
(1,200)
Category
Resources
$
$
$
- $
585,849
1,663,914
8,500
2,258,263
$
2,258,263 $
$
2,258,263 $
- $
-
- $
(6,500) $
6,500
- $
2,251,763
6,500
2,258,263
$
- $
- $
- $
-
4,000 $
4,000
1,500
1,500,000
1,505,500
$
1,110,500 $
391,000
1,501,500 $
- $
-
- $
4,000 $
1,114,500
391,000
1,505,500
$
- $
- $
- $
-
4,000 $
1. Uncommited and unassigned fund balance (general funds) not forseen when budget was prepared. Increase in transfers is offset by increase in resources.
FY2024 Amended Budget
-
-
-
- $
FY2024 Amended Budget
4,000 $
(504) 5310 - FTA GRANT FUND
FY24 Adopted Budget Prior Adjustments
Department/Classification
BEGINNING FUND BALANCE
FEDERAL, STATE, & LOCAL
INTERFUND TRANSFERS
OTHER REVENUE SOURCES
$
CAPITAL OUTLAY
INTERFUND TRANSFERS
MATERIALS & SERVICES
OPERATING CONTINGENCY
PERSONNEL SERVICES
$
Resources Less Requirements
FORM LB-1
Current Adjustments
FY2024 Amended Budget
40,000 $
-
-
-
40,000 $
- $
-
-
-
- $
$
- $
40,000
-
-
-
40,000 $
-
-
-
-
-
- $
58,000 $
-
98,000
-
-
-
98,000
$
- $
- $
- $
-
$
585,849 $
1,663,914
8,500
2,258,263 $
Current Adjustments
- $
-
-
- $
$
Resources Less Requirements
Prior Adjustments
- $
1,500
1,500,000
1,501,500 $
$
5. An IGA was executed with the Army Corp of Engineers for the for the County Weed Department to provide targeted grazing for weed control and abatement. The increase in
expenditures is offset by an increase in resources.
Current Adjustments
$
Requirements
INTERFUND TRANSFERS
SPECIAL PAYMENTS
Category
Resources
(201) ROAD EQUIPMENT RESERVE
FY24 Adopted Budget Prior Adjustments
(501) SHEPHERDS FLAT FEES
FY24 Adopted Budget
Department/Classification
BEGINNING FUND BALANCE
OTHER REVENUE SOURCES
TAXES
4. Changes in emoployee benefit elections trhoughout the year are not able to be forseen and created a significant budget variance.
Resources Less Requirements
200,000
28,200
53,166
73,000
6,188
-
360,554
367,350 $
3,500
1,238,302
40,000
3,500
1,652,652 $
$
Requirements
MATERIALS & SERVICES
OPERATING CONTINGENCY
PERSONNEL SERVICES
UNAPPROPRIATED ENDING FUND BALANCE
3. The costs of the 'Household Hazardous Waste' cleanup program offered through the County Transfer Stations was significantly higher than forecasted when planning and
budgeting the event. This change could not be foreseen.
Requirements
CAPITAL OUTLAY
DEBT SERVICE
- $
(220) VICTIM/WITNESS ASSISTANCE
FY24 Adopted Budget Prior Adjustments
Department/Classification
BEGINNING FUND BALANCE
FEDERAL, STATE, & LOCAL
INTERFUND TRANSFERS
2. During FY2024 landfill related fees were increased by 37% by the service provider; this change was approved by the Board of Commissions and cound not have been forseen at
the time of budget preparation for FY2024.
BEGINNING FUND BALANCE
INTERFUND TRANSFERS
OTHER REVENUE SOURCES
- $
$
Resources Less Requirements
1. Property and liability insurance budgeted in General Fund Non-Departmental was allocated to the appropriate General Fund departments for improved costing and
transparency. This is a transfer of existing appropriations and budget amounts
Department/Classification
$
FY2024 Amended Budget
20,000 $
1. Changes in property and/or liability insurance allocation
1. Changes in property and/or liability insurance allocation
Category
Revenue
66,975
340,554 $
$
1,322,055 $
105,250
186,064
48,728
39,132
1,701,229 $
$
Resources Less Requirements
$
- $
-
-
-
-
-
-
- $
$
Requirements
CAPITAL OUTLAY
INTERFUND TRANSFERS
MATERIALS & SERVICES
OPERATING CONTINGENCY
PERSONNEL SERVICES
UNAPPROPRIATED ENDING FUND BALANCE
2. Changes in property and/or liability insurance allocation.
Requirements
CAPITAL OUTLAY
MATERIALS & SERVICES
OPERATING CONTINGENCY
PERSONNEL SERVICES
UNAPPROPRIATED ENDING FUND BALANCE
15,000 $
-
195,230
35,000
28,349
(216) SPEC TRANSPORTATION FUND
FY24 Adopted Budget Prior Adjustments
Department/Classification
1. Higher than expected grant expenditures offset by increased grant resources.
BEGINNING FUND BALANCE
FEDERAL, STATE, & LOCAL
OTHER REVENUE SOURCES
Current Adjustments
- $
-
-
-
-
-
- $
2. Higher than estiamted materials & services expenses and personell services expenses could not be foreseen at the time the budget was prepared.
Category
Resources
Requirements
CAPITAL OUTLAY
MATERIALS & SERVICES
OPERATING CONTINGENCY
PERSONNEL SERVICES
UNAPPROPRIATED ENDING FUND BALANCE
Department/Classification
$
Prior Adjustments
180,000 $
28,200
53,166
73,000
6,188
-
340,554 $
1. Changes in property and/or liability insurance allocation
(205) AIRPORT FUND
$
- $
- $
- $
-
FY24 Adopted Budget Prior Adjustments
Current Adjustments FY2024 Amended Budget
BEGINNING FUND BALANCE
CHARGES, FEES, LICENSE, PERMITS, FINES, ASSESSMENTS
FEDERAL, STATE, & LOCAL
INTERFUND TRANSFERS
OTHER REVENUE SOURCES
Category
Resources
$
Resources Less Requirements
$
$
Category
Revenue
BEGINNING FUND BALANCE
CHARGES, FEES, LICENSE, PERMITS, FINES, ASSESSMENTS
FEDERAL, STATE, & LOCAL
INTERFUND TRANSFERS
OTHER REVENUE SOURCES
TAXES
$
(101) GENERAL FUND
FY24 Adopted Budget
BEGINNING FUND BALANCE
CHARGES, FEES, LICENSE, PERMITS, FINES, ASSESSMENTS
FEDERAL, STATE, & LOCAL
INTERFUND TRANSFERS
OTHER REVENUE SOURCES
TAXES
(214) FAIR
FY24 Adopted Budget
Department/Classification
58,000 $
98,000
-
-
-
98,000
58,000 $
$
58,000
3XEOLVKHG-XQHD൶GF
N O T I C E O F B U D G E T H E A R I N G
A public meeting of the Heppner Cemetery Maintenance District will be held on June 17, 2024 at 6:00 pm at 61232 Hwy 207, Heppner, Oregon. The purpose of this
meeting is to discuss the budget for the fiscal year beginning July 1, 2024 as approved by the Heppner Cemetery Maintenance District Budget Committee. A
summary of the budget is presented below. A copy of the budget may be inspected or obtained at 61232 Hwy 207 between the hours of 5:00 p.m. and 8 p.m. This
budget is for an annual budget period. This budget was prepared on a basis of accounting that is the same as the preceding year. If different, the major changes
and their effect on the budget are:
1. Reclassification of rental equipment as a capital lease requiring interest to be recorded differently.
Telephone: 541-377-1055
Contact: Amy Kollman, Secretary
Category
Revenue
Department/Classification
(202) ROAD FUND
FY24 Adopted Budget
Prior Adjustments
Current Adjustments
T O T AL O F A L L FU N D S
FY2024 Amended Budget
Email: heppnercemetery@gmail.com
F I N AN CI A L SU M MA R Y - R E S OU RC E S
Actual Amount
Adopted Budget
2022-2023
BEGINNING FUND BALANCE
CHARGES, FEES, LICENSE, PERMITS, FINES, ASSESSMENTS
FEDERAL, STATE, & LOCAL
INTERFUND TRANSFERS
OTHER REVENUE SOURCES
$
2,900,000 $
27,200
2,303,078
4,283,278
166,901
9,680,457 $
-
-
-
-
-
- $
- $
-
-
(91,766)
91,766
-
-
- $
- $
-
75,750
(56,750)
$
2,492,985 $
-
2,493,000
1,388,975
2,301,682
500,000
503,815
9,680,457 $
19,000 $
2,492,985
-
2,568,750
1,240,459
2,393,448
500,000
503,815
9,699,457
$
- $
- $
- $
-
$
Requirements
CAPITAL OUTLAY
INTERFUND TRANSFERS
MATERIALS & SERVICES
OPERATING CONTINGENCY
PERSONNEL SERVICES
RESERVE FOR FUTURE EXPENDITURES
UNAPPROPRIATED ENDING FUND BALANCE
Resources Less Requirements
$
$
19,000
19,000 $
2,900,000
27,200
2,303,078
4,302,278
166,901
9,699,457
1. Change in the classification and allocation of liability insurance to the Road Fund.
Beginning Fund Balance/Net Working Capital
Fees, Licenses, Permits, Fines, Assessments & Other Service Charges
Federal, State and all Other Grants, Gifts, Allocations and Donations
Revenue from Bonds and Other Debt
Interfund Transfers / Internal Service Reimbursements
All Other Resources Except Current Year Property Taxes
Current Year Property Taxes Estimated to be Received
T o t a l Re s o u r c e s
Approved Budget
This Year 2023-2024
113,347
9,069
3,000
0
9,600
0
67,015
2 0 2 , 0 3 1
103,540
7,781
0
0
9,534
0
64,678
1 8 5 ,5 3 3
F I NA N CI A L S UM MA RY - RE QU I R E M EN TS B Y O B J E C T C L AS S I FI C A TI ON
Personnel Services
27,786
32,338
Materials and Services
12,543
Capital Outlay
0
Debt Service
9,534
Interfund Transfers
0
Contingencies
0
Special Payments
Unappropriated Ending Balance and Reserved for Future Expenditure
To t a l Re q u i r e m e n t s
8 2 ,2 0 1
Next Year 2024-2025
130,980
10,312
30,440
0
9,600
0
68,994
2 5 0 ,3 2 6
40,290
45,450
69,106
0
9,600
0
0
37,585
2 0 2 , 0 3 1
39,160
36,350
115,662
0
9,600
0
0
49,554
2 5 0 ,3 2 6
F I N A NC I AL S U M MA R Y - R E Q UI R EM E N TS A ND F UL L - T IM E EQ UI V A L E NT E MP L O Y E E S ( F T E ) B Y O R GA N I ZA TI O NA L U N I T O R PR OG R A M *
N a m e
FT E for that unit or program
2. Higher than expected interdepartmental purchases of fuel for County owned vehicles; this increase in requirements is offset by an increase in interdepartment/interfund
revenues.
FTE
Category
Resources
Department/Classification
BEGINNING FUND BALANCE
CHARGES, FEES, LICENSE, PERMITS, FINES, ASSESSMENTS
FEDERAL, STATE, & LOCAL
INTERFUND TRANSFERS
OTHER REVENUE SOURCES
(510) COMMUNITY CORRECTIONS
FY24 Adopted Budget Prior Adjustments
$
$
Requirements
CAPITAL OUTLAY
MATERIALS & SERVICES
OPERATING CONTINGENCY
PERSONNEL SERVICES
SPECIAL PAYMENTS
Current Adjustments
400,000 $
10,000
515,678
51,255
78,422
1,055,355 $
-
-
-
-
-
- $
60,000 $
307,902
80,645
606,808
-
-
(9,466)
9,466
-
- $
FY2024 Amended Budget
FTE
$
FTE
- $
400,000
10,000
515,678
51,255
78,422
1,055,355
FTE
FTE
FTE
$
$
Resources Less Requirements
1,055,355 $
-
-
$
2,900
(2,900)
- $
-
60,000
310,802
68,279
616,274
-
1,055,355
FTE
Not Allocated to Organizational Unit or Program
FTE
T o t a l Re q u i r e m e n t s
T o t a l FT E
N o n e
-
P R O P E RT Y TA X L E VI ES
Rate or Amount Imposed
1. Changes in property and/or liability insurance allocation
Category
Resources
Department/Classification
BEGINNING FUND BALANCE
OTHER REVENUE SOURCES
TAXES
(521) PGE - CARTY
FY24 Adopted Budget
$
- $
-
-
- $
15,000 $
$
1,777,053 $
500,000
2,277,053 $
- $
-
- $
15,000 $
1,792,053
500,000
2,292,053
Resources Less Requirements
$
- $
- $
- $
-
$
N/A
N/A
N/A
N/A
15,000 $
15,000 $
15,000
5,500
2,271,553
2,292,053
LONG TERM DEBT
General Obligation Bonds
Other Bonds
Other Borrowings
T o t a l
S T A TE M E NT O F I ND E B T E D N ES S
Estimated Debt Outstanding
on July 1.
none
none
none
Department/Classification
BEGINNING FUND BALANCE
FEDERAL, STATE, & LOCAL
INTERFUND TRANSFERS
TAXES
$
Resources Less Requirements
Current Adjustments
-
-
-
-
- $
$
2,041,690 $
-
2,458,689
1,000,000
108,849
5,609,228 $
-
-
-
-
-
- $
$
- $
- $
$
Requirements
INTERFUND TRANSFERS
MATERIALS & SERVICES
OPERATING CONTINGENCY
PERSONNEL SERVICES
SPECIAL PAYMENTS
Prior Adjustments
5,243,702 $
365,526
-
-
5,609,228 $
$
1. Additional grants approved by Board of Commissioners that were not anticipated during budget preparation.
2. Interim ambulance service charges were not anticipated during budget prepartion.
Next Year 2024-2025
.5413/$1000
N/A
N/A
Estimated Debt Authorized, But
Not Incurred on July 1
none
none
none
3XEOLVKHG-XQHD൶GF
The Bath or Shower You’ve Always Wanted
IN AS LITTLE AS A DAY
1000 OFF
$
Category
Resources
Rate or Amount Approved
This Year 2023-2024
.5413/$1000
1. Uncommited and unassigned fund balance (general funds) not forseen when budget was prepared. Increase in transfers is offset by increase in resources.
(540) RESILIENCY FUND
FY24 Adopted Budget
No n e
FY2024 Amended Budget
- $
5,500
2,271,553
2,277,053 $
$
Requirements
INTERFUND TRANSFERS
SPECIAL PAYMENTS
Current Adjustments
Rate or Amount Imposed
2022-2023
.5413/$1000
Permanent Rate Levy
(rate limit .5413 per $1,000)
Local Option Levy
Levy For General Obligation Bonds
Prior Adjustments
No n e
S T A TE ME N T O F CH A NG E S I N A CT I V IT I E S a n d S OU R C E S O F FI NA NC I N G *
FY2024 Amended Budget
$
- $
$
AND
No Payments & No Interest
For 18 Months
5,243,702
365,526
-
-
5,609,228
850,000
- $
2,041,690
600,000
1,008,689
1,000,000
958,849
5,609,228
- $
-
600,000
(1,450,000)
*
**
OFFER EXPIRES 6/30/24
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Heppner Ga-
zette-Times
Sykes Printing