APPROVED ONMAY 26, 2021

BY THE BOARD OF COUNTY COMMISSIONERS

AT THE WEEKLY BUSINESS SESSION

Convening as the Governing Body of the 41H/ Extension Service District: Wednesday, May 12, 20219: 00 a. m.— Board of Commissioners' Office via Zoom

500 N.W. Sixth Street, Grants Pass, OR 97526

Budget Committee: Daniel E. DeYoung, Herman E. Baertschiger Jr., Darin J. Fowler, Diane Hoover, and Daniel Zaklan;Trish Paredes, Recorder

Budget Officer: Cheryl Leitch, Administrative Office Manager

1. Resolution No. 2021- 018; In the Matter of an Appointment to the Josephine County 4H/Extension ServiceDistrict Budget Committee; Rescinds Resolution No. 2021- 014( One original Resolutionfiledwith the County Clerk)Commissioner DeYoung explained that because Stick Crosby is not an elector in the 4H/ Extension Service District hecannot be on the District' s Budget Committee, therefore, this Resolution of appointment to the 4H/Extension Service

District Budget Committee needs rescinded. The Budget Committee will consist of five members, two citizens and the

three Commissioners. Commissioner Fowler made a motion to approve Resolution No. 2021- 018: In the Matter ofanAppointment to the Josephine County 4H/Extension Service District Budget Committee: Rescinds Resolution No. 2021-014, seconded by Commissioner DeYoung. Upon roll call vote, motion passed 3- 0: Commissioner Fowler —yes.Commissioner Baertschiger—yes, and Commissioner DeYoung—yes.

2. Convene as Budget Committee for Josephine County 4-H/Extension Service DistrictMr. DeYoung opened the meeting at 9: 02 a.m.

3. Elect Chair of District Budget Committee

Mr. Fowler nominated Mr. DeYoung as Chair to the District Budget Committee, seconded by Ms. Hoover. Mr.DeYoung accepted the nomination. Upon roll call vote, motion passed 5- 0: Mr. Zaklan—yes, Ms. Hoover— ves. Mr.DeYoung—yes, Mr. Baertschiger- yes and Mr. Fowler—yes.

4. Receive Budget Message

Cheryl Leitch explained how the 4- H/ Extension Service District functions and the logistics of how the district is

funded. Ms. Leitch reviewed the Josephine County 4- H/Extension Service District Budget Message 2021- 2022Fiscal Year( Exhibit 1) and explained how some of the program expenditures were decreased for the 2020- 2021

Budget because ofCovid- 19.

5. Discuss Proposed Budget

Mr. Zaklan inquired on the Master Gardener Program and if that program will be going forward because of thepandemic or if it will be reorganized. Ms. Leitch explained that the 4- H/ Extension Service District is working onfilling a Horticulture Faculty member position at present and that position will have the charge of getting that programback up and running. The Master Gardener program may look different when the 4- H/ Extension Service DistrictOffice moves to the Rogue Community College location. Mr. DeYoung discussed private and public partnership forthe purpose of providing green houses for the Master Gardener Program.

6. Receive Public Comment on the Proposed Budget

None heard.

7. By motion, Approve Budget as Proposed or with Revisions and Approve Property Tax RateMr. Baertschiger moved that the proposed budget for the Josephine County 4-H/Extension Service District beapproved as presentedfor the 2021- 2022fiscal year and that the District be approved to impose taxesfor the 2021-

2022 fiscal year at the rate of$0.0459 per$ 1000 assessed valuefor operating purposes, seconded by Mr. Zaklan.Upon roll call vote, motion passed 5-0: Mr. Zaklan— ves, Ms. Hoover—yes. Mr. DeYoung—yes, Mr. Baertschiger-yes and Mr. Fowler—yes.

Ms. Hoover moved to delegate the governing body to approve the minutes ofthis budget committee meeting, secondedby Mr. Fowler. Upon roll call vote, motion passed 5- 0: Mr. Zaklan— ves, Ms. Hoover—yes, Mr. DeYoung—yes, Mr.Baertschiger- ves and Mr. Fowler—yes.

8. Adjourn

The meeting adjourned at 9: 15 a. m.

Convening as the Governing Body of the 4H/Extension Service DistrictMay 12, 2021Page 2 of 2

EXHIBITS:

Exhibit 1— Josephine County 4-H/Extension Service District Budget Message 2021- 2022 Fiscal Year

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122v dkja Nt't •Josephine County 4- H/ Extension Service District

Budget Message 5 • I a • 01- 12021- 2022 Fiscal Year

The proposed budget for the Josephine County 4- H Extension Service District ( hereinafter the

Service District") has been prepared according to Oregon' s Local Budget Law ( ORS 294. 305 to294. 565) and is presented for review and comment. After careful consideration of the Service

District' s financial position, the proposed budget includes the following:

District General Fund ( County Fund 80)

Beginning Balance: $ 218, 526

Income: 369, 000

Subtotal: 587, 526

Expenses: 442, 300)

Contingency: 30, 000)

Subtotal: 472,300)

Ending Balance: 115, 226

Building Reserve Fund ( County Fund 81)

Beginning Balance: $ 347, 521

Anticipated Interest: $ 4,000

Subtotal: 351, 521

Expenses: 35, 000)

Capital Outlay: 40,000)

Subtotal: 75, 000)

Ending Balance: 276,521

Resources associated with General Fund ( 80) are detailed on Form LB- 20, while expenses and

other requirements are detailed on Form LB- 30. Resources and requirements associated with

the Building Reserve Fund ( 81) are provided on Form LB- 11.

Within these forms, the proposed budget is listed in the columns labeled " Proposed by BudgetOfficer." The budget currently in effect is listed in the columns labeled " Adopted Budget ThisYear." Historical data ( actual amounts) is provided for the two prior fiscal years.

The Service District accrues and expends funds through a county- level account in the ServiceDistrict' s name ( General Fund 80). This account accepts tax revenues and related funds and

pays audit and other direct administrative expenses. All other Extension services are purchased

by the Service District through an intergovernmental agreement with Oregon State University.Oregon State University tracks expenses billable to the Service District through a separate

account along with any credits to that account and submits detailed invoices for

reimbursement to the Service District. Oregon State University also separately tracks incomeand expenses not attributable to the Service District, but important to the operation of the local

Extension Office in Josephine County.

Appendix A is a spreadsheet that shows budget detail and estimations for the current fiscal year

2020- 2021 and the proposed fiscal year 2021- 2022, together with 2019- 2020 actual data. Thisspreadsheet shows four columns of data:

District General Fund 80( County): Service District activity within the accountmaintained by the county Finance Department.

District General Fund 81 ( Building): Service District activity in a reserve fund for repairs

and upgrades to existing facilities.

OSU( District Related): Expenses incurred by OSU Extension Service that are reimbursed

by the Service District per its intergovernmental agreement, and any otherreimbursements that would offset those expenses.

OSU( Non- district): Self-funded activity of the Extension Office, including a variety ofgenerated revenues and the expenses associated with those activities.

The proposed budget includes $ 318, 300 for personnel services and $ 120, 000 for materials and

services. Personnel services include salary and other payroll expenses for 1. 00 FTE OfficeAssistant, 1. 00 FTE Administrated Office Manager, 1. 00 FTE 4- H/ Horticulture Program Assistant,

and 0. 70 FTE Horticulture Faculty position. This proposal also includes $ 75, 000 from the

Building Reserve Fund ( County Fund 81), which consists of$ 40, 000 in capital outlay and35, 000 in materials and services to conduct move- associated expenses identified below.

Transfers to the Building Reserve Fund should recommence in 2022- 2023 in the approximate

sum of$ 25, 000 annually.

In 2020-2021, many proposed expenses, such as capital projects, major maintenance items,

proposed remodeling, and some equipment purchases were placed on hold. This was as a result

of both of COVID- 19 impacts, which drastically reduced allowable on- site activities, andnegotiations with Rogue Community College for a lease agreement to relocate the OSU

Extension Service operations. In addition, the Horticulture Faculty position was vacant forapproximately 6 months. Budgeted funds associated with all these items will be carried over to2021- 2022 for similar expenses.

The financial impact of the lease agreement with Rogue Community College will span fiscalyears 2020- 2021 and 2021- 2022. These expenses include the cost of relocation, includingmoving contractors, relocation of infrastructure such as Information Technology, street signage,purchases of new electronic equipment to accommodate the classroom and office setup,

interior front office and classroom furnishings, remodeling to install a kitchen, and minorchanges to the front office building.

The proposed budget recommends recertification of taxes at the Service District' s permanent

rate limit of$ 0. 0459 per$ 1000 of assessed value on taxable property in Josephine County. Thisrate results in an estimated $ 355, 000 in tax revenue for the Service District in 2021- 2022. Prior

year taxes are estimated at $ 10, 000, and the Service District will receive approximately $4, 000

in interest. The unappropriated ending fund balance in the Service District General Fund,

together with balances held at Oregon State University, will be sufficient to meet cash flowrequirements between the start of the budget year, July 1, 2020, and late November 2020when tax revenues become available.

The Extension Office will generate an additional $12, 700 in anticipated revenue through class

fees, enrollments, sales, and reimbursements. These will be invested to expand the scope of

programs and services available to Josephine County residents.

Respectfully submitted,

Cheryl Leitch

District Budget Officer

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