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2005-49-Minutes for Meeting January 14,2005 Recorded 1/25/2005DESCHUTES COUNTY OFFICIAL RECORDS NANCY BLANKENSHIP, COUNTY CLERK Q 200549 COMMISSIONERS' JOURNAL 01/25/2005 03:32:22 PM 11111111111111111111111111111111111 DESCHUTES COUNTY CLERK CERTIFICATE PAGE 6 ib n This page must be included if document is re-recorded. Do Not remove from original document. Deschutes County Board of Commissioners 1300 NW Wall St., Bend, OR 97701-1960 (541) 388-6570 - Fax (541) 385-3202 - www.deschutes.oriz MINUTES OF BUDGET COMMITTEE MEETING DESCHUTES COUNTY BOARD OF COMMISSIONERS FRIDAY, JANUARY 14, 2005 Bend Country Club Conference Room Present were Commissioners Michael M Daly, Dennis R. Luke and Tom DeWo�f Also present were Mike Maier, County Administrator; Susan Ross and Anna Johnson, Commissioners' Office; Marty Wynne, Finance; and Budget Committee Members Larry Kimmel and Lee Smith. Budget Committee Lauri Miller was absent. No representatives of the media or other citizens were present. The meeting began at approximately 12 noon. 1. Presentation of the "Big 10" Budget Status Report. Marty Wynne distributed a handout detailing the financial operating data of the General Fund. (A copy is attached as Exhibit A) He noted that resources were higher than anticipated due in great part because of increased revenue received in the Clerk's Office. Some departments have experienced lower revenue, and a few had higher revenue; overall the total revenue was very close to the original estimate. In regard to Risk Management's financial operating data (a copy ofwhich is attached as Exhibit B), Mr. Wynne explained that this fund is in the negative range due to big settlements and legal bills during the year. Some of the overpayment into PERS is going into the Risk fund, with the balance being returned to the appropriate department. Minutes of Budget Committee Meeting Friday, January 14, 2005 Page I of 5 Pages 2. Preparation of Two -Year Budget. Mr. Wynne provided an overview of how a two-year budget would be handled. In regard to internal service funds, insurance and the "Big Ten", impacts on the second year should be clear. 3. Union Contracts/COLAs. Mike Maier explained that according to current union agreements, COLAs will have to go to the maximum allowed in the agreements. The average is about 3%, with the highest being close to 4% (9-1-1 County Service District). (A copy of the COLA budget assumptions is attached as Exhibit C.) 4. PERS. Per Mr. Wynne, the PERS rate budget for last year was 19.6%, which was the worse -case scenario and is currently about 6% higher than needed. The difference is being held in reserves. He has heard that statewide rates are between 8 and 9%; he expects to hear more on rates this month. (A spreadsheet showing PERS rates and reserves is attached as Exhibit D) He added that the Mental Health Department is going back to five-day work weeks, but it is likely that this scenario can only be maintained for two years, assuming the worst at the State level in regard to funding. Most of any layoffs should be handled through attrition. Mike Maier explained that there are two different rates — the general rate and the public safety rate. Because of this difference, departments have been subsidizing the Sheriff s Office and Parole & Probation, Tier I and Tier 11. He said this issue was brought up years ago and the Board at that time suggested a composite rate. The cost totals approximately $400,000 per year. He added that 9- 1 -1 might be included. He said that if the actual cost to departments should be changed, the time to do so is now. Subsidizing the public safety departments could be a violation of law, since federal funds are used by many departments. Minutes of Budget Committee Meeting Friday, January 14, 2005 Page 2 of 5 Pages Lee Smith stated that the Sheriff s Permanent Funding Advisory Committee should be advised so this can be factored into their analysis. Larry Kimmel noted that equity regarding indirect costs is being established, and this would be a similar step. The change could occur gradually. Commissioner DeWolf added that if there is PERS funding in reserve, the adjustment could be made now to soften the blow on departments that have been subsidizing the public safety departments. Mike Maier and Marty Wynne will contact the County's outside auditor, Harrigan, Fronk and Price, for an opinion of this situation, and Mr. Wynne will provide information regarding the funding differentials. 5. Health Benefits Trust Fund. This item was addressed during the discussion of the budget status report. 6. Bond Issue/Supplemental Budget/Bond Rating. Mr. Wynne advised the group that the supplemental budget will add approximately $13 million, half of which is the recent bond issue. He added that the County's bond rating has been raised to A- 1, which is better than that of the State and most Oregon cities and counties. The rating is high in part because payments for County projects are not being made from the general fund, and also because net assets continue to increase. (A copy of theproposed supplemental budget is attached as Exhibit E.) 7. Potential State Budget Impacts. Commissioner Luke noted that there will be huge battles for funding at the State Legislature this year due to the huge revenue shortage. This revenue shortage will impact almost all County departments, some more drastically than others. Minutes of Budget Committee Meeting Friday, January 14, 2005 Page 3 of 5 Pages 8. Performance Measures. Mr. Wynne distributed a handout regarding performance measures. (A copy is attached as Exhibit F) He said this theory is now being widely followed, and government agencies may eventually be required to use performance measures. Many of the County's departments already use this system to measure the success of their programs — Juvenile Justice, Parole & Probation, Community Development and the Sheriff s Office. He emphasized that agencies are cautioned to not use too many measures; five or six should be adequate. Mike Maier added that tracking performance measures should not require additional FTE's. Mr. Wynne stated that he has asked departments to compile this type of information for the budget committee to review. Commissioner DeWolf observed that these measures are not just tied to the budget process; they are also useful in working with the community. Mike Maier noted that the Healthy Start program has measured its progress from the beginning, and the results showed the County going from having the highest premature birth rate in the State to one of the lowest. Mr. Wynne added that it is important for groups to measure their efforts against themselves on an annual basis,, and against those of other agencies, but not against national standards which can be more difficult to determine. Commissioner DeWolf said that sometimes it is hard to measure the impact of programs. For instance, the impact of the Wellness Program on the cost of benefits is hard to measure because participation is not mandatory, and it is hard to know when someone makes a positive lifestyle change because of the program. This change could result in lower benefits paid out for that person. Susan Ross added that national statistics are available in this regard that shows these programs are beneficial. 9. Budget schedule. The week of May 16 departments will present their proposed budgets. On May 18 the group evaluated elected officials compensation rates will meet. Ms. Ross had already distributed the budget schedule to the group. Minutes of Budget Committee Meeting Friday, January 14, 2005 Page 4 of 5 Pages Being nofurther items brought before the group, the meeting adjourned at 1:30p.m. DATED this 14 Ih Day of January 2005 for the Deschutes County Board of Commissioners. IAIIV to m� DeWol fthair c -<:f, ATTEST: Recording Secretary Attachments Exhibit A: General Fund Statement of Financial Operating Data (13 pages) Exhibit B: Risk Management Statement of Financial Operating Data (I page) Exhibit C: COLA Budget Infon-nation (1 page) Exhibit D: PERS Data Sheet (I page) Exhibit E: Proposed Supplemental Budget for FY 2004-05 (8 pages) Exhibit F: Document relating to Performance Measures (5 pages) Exhibit G: Meeting Agenda (I page) Minutes of Budget Committee Meeting Friday, January 14, 2005 Page 5 of 5 Pages RESOURCES: Beg. Net Working Capital Revenues Property Taxes Gen. Rev. - excl. Taxes Assessor County Clerk BOPTA District Attorney Finance/Tax Veterans Property Management Surveyor Total Revenues TOTALRESOURCES REQUIREMENTS: Expenditures Assessor County Clerk BOPTA BOCC District Attorney Finance/Tax Veterans Property Management Surveyor Non -Departmental Contingency Transfers Out TOTAL REQUIREMENTS Appropriation Transfers NET (Resources - Requirements) GENERALFUND Statement of Financial Operating Data Six Months Ended December 31, 2004 Year to Date Revised Bud Actual lVariance IFY % I Coll.% $4,700,000 $4,994,433 $ 294,433 100% 7,147,500 12,863,485 5,715,985 50% 835,289 905,922 70,633 50% 512,396 610,859 98,463 50% 692,750 1,098,800 406,050 50% 6,993 8,557 1,564 50% 164,405 85,105 (79,300) 50% 108,725 139,613 30,888 50% 4,900 5,036 136 50% 33,150 48,289 15,139 50% 93,500 127,668 34,168 50% 9,599,608 15,893,334 6,293,726 50% 14,299,608 20,887,767 6,588,159 50% 1,688,667 1,570,964 117,703 591,024 574,597 16,427 25,689 19,056 6,633 287,681 281,334 6,347 1,696,487 1,539,582 156,905 393,283 367,148 26,135 75,884 67,924 7,960 71,119 57,912 13,207 81,968 78,256 3,712 407,570 385,129 22,441 969,855 - 969,855 6,289,227 4,941,902 1,347,325 5,162,258 4,802,852 359,406 11,451,485 9,744,754 1,706,731 2,848,123 11,143,013 8,294,890 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% Revised Year End $ % Budget Projection Variance Variance 106% $4,700,000 $4,994,433 $ 294,433 90% 14,295,000 14,295,000 54% 1,670,578 1,670,578 - 60% 1,024,792 1,124,792 100,000 79% 1,385,500 1,885,500 500,000 61% 13,986 13,986 - 26% 328,810 328,810 - 64% 217,450 217,450 - 51% 9,800 9,800 - 73% 66,300 66,300 - 68% 187,000 187,000 - 83% 19,199,216 19,799,216 600,000 87% , 23,899,216 24,793,649 894,433 47% 3,377,333 3,277,333 100,000 49% 1,182,047 1,182,047 37% 51,377 51,377 49% 575,361 575,361 - 45% 3,392,973 3,267,973 125,000 47% 786,565 786,565 - 45% 151,767 151,767 - 41% 142,237 142,237 - 48% 163,936 163,936 - 47% 815,140 815,140 - n/a a) 1,939,710 - 1,939,710 39% 12,578,446 10,413,736 2,164,710 47% 10,324,515 10,324,515 - 43% 22,902,961 20,738,251 2,164,710 b) 996,255 4,055,398 3,059,143 6% 0% 0% 10% 36% 0% 0% 0% 0% 0% 0% 3% 4% 3% 0% 0% 0% 4% 0% 0% 0% 0% 0% 100% 17% 0% 9% a) The Contingency in the Adopted budget was $2,252,265. The reduction of $312,555 is due to (1) transferring $296,255 of appropriation to other funds, (2) transferring appropriation to "Transfers Out": Adult P & P - $6,300 and Legal - $10,000. b) The Unappropriated Ending Fund Balance in the Adopted Budget was $700,000. The increase of $296,255 is due to transferring appropriation to (1) Adult P&P - $71,255, (2) CDD COPs Debt Service - $215,000 and (3) Legal - $10,000 Exhibit Page -A-- of V9 RESOURCES: Beg. Net Working Capital Revenues Federal Grants SB #1 065 -Court Assess. Discovery Fee Food Subsidy Juvenile Crime Prevention Inmate/Prisoner Housing Inmate Commissary Fees Contract Payments Miscellaneous MIP Diversion Fees Interest on Investments Leases Total Revenues COMM JUSTICE -JUVENILE Statement of Financial Operating Data Six Months Ended December 31, 2004 Year to Date Budget Actual I variance I FY % I Coll. % $ 314,190 $ 199,202 $ (114,988) 100% n/a a) $ 314,190 $ 199,202 $(114,988) 92,898 Year End (52,628) Budget Projection 1] Variance $ 314,190 $ 199,202 $ (114,988) 100% n/a a) $ 314,190 $ 199,202 $(114,988) 92,898 40,270 (52,628) 19,669 21,618 1,949 2,019 2,401 382 16,700 17,697 997 114,970 65,406 (49,564) 25,000 44,730 19,730 750 1,053 303 193,977 95,146 (98,831) 50,000 28,360 (21,640) 719 1,401 682 2,125 2,784 659 17,435 16,109 (1,326) 536,262 336,975 (199,287) 50% 22% b) 185,796 150,350 (35,446) 50% 55% 26,250 39,338 39,338 52,500 50% 59% 3,011,947 4,038 4,038 6,338,250 50% 53% 33,400 33,400 - 50% 28% c) 229,939 261,622 31,683 50% 89% d) 50,000 75,000 25,000 50% 70% 1,500 1,500 - 50% 25% e) 387,953 387,953 - 50% 28% f), 100,000 100,000 - 50% 97% 1,437 1,437 - 50% 66% 4,250 4,250 - 50% 46% g) 34,870 33,032 (1,838) 50% 31% 1,072,521 1,091,920 19,399 Transfers In -General Fund 2,449,520 2,449,520 - 50% 50% 4,899,039 Transfers In -Sheriff 26,250 26,250 - 50% 50% 52,500 TOTAL RESOURCES 3,326,222 3,011,947 (314,275) 50% 48% 6,338,250 REQUIREMENTS: Expenditures Juv Community Justice Juv Resource Center Contingency TOTAL REQUIREMENTS NET (Resources - Requirements) 1,841,891 1,668,252 173,639 50% 1,229,689 1,227,283 2,406 50% 97,547 - 97,547 50% 3,169,127 2,895,535 273,592 50% 157,095 116,412 (IL,683 I 4,899,039 52,500 6,242,661 (95,589) 45% 3,683,779 3,662,028 21,751 50% 2,459,378 2,459,378 - n/a 195,093 - 195,093 46% 6,338,250 6,121,406 216,844 121,255 121,255 a) Actual "Beginning Net Working Capital" less than budgeted due to FY 03-04 expenditures related to employee reclass & temporary help greater than projected and a change to an interfund contract. b) Sex Offender Grant reduced by $25,000; JAIBG reduced by $10,446. Pending reimbursements total approximately $43,759 for JAIBG, CWS Contract with South County, and Sex Offender Grant. Anticipate reimbursements to be received in January. c) JCP costs reimbursed quarterly for Maplestar, a foster care treatment facility. Increased from 8 to 9 beds November 1 st. d) Outstanding billing as of 12/31/04 totals $7,970. e) Behavioral Rehabilitation Services billing through December totals $148,908. Additional revenues will be realized through CWS Contract with Solid Waste and the contract with Central & Eastern Oregon Juvenile Justice Consortium (CEOJJC). f) Level 7 funding reimbursed quarterly. Each quarter reimbursement will be $24,414. g) Proposed Lease to BOCC with Rimrock Adolescent Treatment for Jan -June 2005. Year End Projection revised accordingly. Exhib of Page _�Z� SHERIFF Statement of Financial Operating Data Six Months Ended December 31, 2004 REQUIREMENTS: EXPENDITURES & TRANSFERS Year to Date Yea Sheriffs Division 615,430 Budget Actual I Variance I FY 0/ _76 Coll. % 1,230,859 Budget Proje 409,742 RESOURCES: (126,336) 50% 65% h) 819,484 819,484 - Investigations Division 796,837 Beg. Net Working Capital $ 200,000 $1,028,627 $ 828,627 100% 514% $ 200,000 $1,028,627 $ 828,627 Revenues 8,694 50% 50% i) 6,570,667 6,570,667 - Records 300,226 Tax Revenues - Current 5,975,009 11,065,277 5,090,268 50% 93% 11,950,018 11,950,018 - Tax Revenues - Prior 203,300 209,158 5,858 50% 51% 406,600 406,600 - Federal Grants 33,750 34,571 821 50% 51% 67,500 67,500 - U.S. Forest Service 36,000 30,000 (6,000) 50% 42% 72,000 72,000 - State Grant 57,774 39,772 (18,002) 50% 34% a) 115,548 94,192 (21,356) SB #1 065 -Court Assess. 21,250 21,618 368 50% 51% 42,500 42,500 158,610 Marine Board Lic. Fee 42,500 - (42,500) 50% 0% b) 85,000 85,000 Narcotic Task Force Grt. 55,000 82,500 27,500 50% 75% 110,000 110,000 - Transp. of State Wards 1,500 3,172 1,672 50% 106% 3,000 5,000 2,000 SB 1145 649,864 780,106 130,242 50% 60% C) 1,299,727 1,560,212 260,485 City of Sisters 163,645 163,645 - 50% 50% 327,290 327,290 - Security & Traffic Reimb 60,100 15,560 (44,540) 50% 13% d) 120,200 120,200 - Seat Belt Program 1,750 4,250 2,500 50% 121% 3,500 6,000 2,500 Inmate/Prisoner Housing 500 2,287 1,787 50% 229% 1,000 5,000 4,000 Contract Payments 8,608 8,936 328 50% 52% 17,216 17,216 - Inmate Commissary Fees 25,000 31,901 6,901 50% 64% 50,000 50,000 - Soc Sec Incentive -Fed 1,500 800 (700) 50% 27% 3,000 3,000 - Miscellaneous 11,100 5,667 (5,433) 50% 26% 22,200 22,200 - Medical Services Reimb 6,000 6,896 896 50% 57% 12,000 12,000 - Restitution 2,500 545 (1,955) 50% 11% 5,000 5,000 - Sheriff Fees 73,500 54,800 (18,700) 50% 37% 147,000 147,000 - Court Fines and Fees 116,500 60,771 (55,729) 50% 26% e) 233,000 125,000 (108,000) Impound Fees 37,000 41,000 4,000 50% 55%' 74,000 74,000 Interest 15,108 11,728 (3,380) 50% 39% 30,215 30,215 - Interest on Unsegregated 1,247 3,308 2,061 50% 133% 2,493 3,308 815 Rentals 21,667 21,973 306 50% 51% 43,333 43,333 - Interfund Contract 211,113 84,681 (126,432) 50% 20% f)" 422,226 422,226 Transport Reimbursements 2,500 628 (1,872) 50% 13% 5,000 5,000 - Sale of Eqp & Material - 5,975 5,975 50% n/a - 5,975 5,975 Total Revenues 7,835,285 12,791,525 4,956,240 50% 82% 15,670,566 15,816,985 146,419 Transfers In 1,325,000 1,042,826 (282,174) 50% 39% 2,650,000 2,650,000 - TOTAL RESOURCES 9,360,285 14,862,978 5,502,693 50% 80% 18,520,566 19,495,612 975,046 REQUIREMENTS: EXPENDITURES & TRANSFERS Sheriffs Division 615,430 645,355 (29,925) 50% 52% g) 1,230,859 1,548,078 (317,219) Automotive/Communications 409,742 536,078 (126,336) 50% 65% h) 819,484 819,484 - Investigations Division 796,837 842,634 (45,797) 50% 53% 1,593,674 1,593,674 - Patrol Safety Division 3,285,334 3,276,640 8,694 50% 50% i) 6,570,667 6,570,667 - Records 300,226 279,075 21,151 50% 46% 600,452 600,452 - Corrections (Jail) Div. 3,142,212 2,910,191 232,021 50% 46% j) 6,284,424 6,284,424 - Transport/Court Security 87,927 66,308 21,619 50% 38% k) 175,854 175,854 - Emergency Services 52,911 48,694 4,217 50% 46% 105,821 105,821 - Special Services Division 205,672 189,006 16,666 50% 46% 411,344 411,344 - Training Division 75,134 75,530 (396) 50% 50% 150,268 150,268 - Contingency 158,610 - 158,610 50% 0% 1) 317,219 - 317,219 Transfers Out TOTAL REQUIREMENTS NET (Resources - Requirements) - 130,250 208,000 (77,750) 50% 80% 9,260,285 9,077,511 182,774 5o% 49% 260,500 260,500 18,520,566 18,520,566 100,000 5,785,467 5,68_a -46T- 975,046 975,046 Exhibit Page �eo�f Sheriff Notes Statement of Financial Operating Data Six Months Ended December 31, 2004 a) Due to funding reductions at the Federal level the Local Law Enforcement Block Grant will be $21,356 less that budgeted. Year to Date variance due to timing of Emergency Planning Grant reimbursement. b) Marine Board billing is completed semi-annually in January and July. c) Reduction to Community Corrections funding has been fully restored statewide. Year End Projection revised to $1,560,212. d) US Forest Service reimbursement for fire overtime has not been required to date. e) Revenue not as high as anticipated due to personnel changes on traffic team. Revenue expected to increase as traffic team is fully staffed. Court Fines & Fees will be below budget by $108,000 at year end. f) Variance due to timing on receipt of Title 11/111 reimbursements and Code Enforcement Service Transfers from Federal Forest Title III, CDD and Solid Waste Funds. g) Year End Projection adjust to include budgeted contingency for aniticipated expenses. These expenses include microwave project, Street Crimes Unit, uniforms and other items identified by the Captains and approved by the Sheriff. h) Year to date actual includes annual interfund contract payment of $196,874 to Deschutes County Communications System (Fund 245) paid in September. i) Year to date variance due to timing on filling open positions and payment of prisoner board invoices. j) Year to date variance due to timing on filling open positions. k) Year to date variance due to timing of expenses related to Marine Patrol. Expenses will be incurred in April to June. 1) $205,329 of the Adopted Budget Contingency of $522,548 has been appropriated as Personnel ($154,433), forensic software ($2,700), evidence lockers ($16,000), space saver file system ($15,811) building remodel costs ($9,035) and sheriff K-9 ($7,350). Exhibit Page _q: Of RESOURCES: Beg. Net Working Capital Revenues Medicare Reimbursement State Grant Child Dev & Rehab Center State Miscellaneous STARS Foundation OMAP Family Planning Exp Proj School Districts Contract Payments/ESD Patient Insurance Fees Health Dept/Patient Fees Vital Records -Birth Vital Records -Death Interest on Investments Donations Interfund Contract Administrative Fee Total Revenues HEALTH Statement of Financial Operating Data Six Months Ended December 31, 2004 Year to Date Year End Budget Actual I Variance IFY% I Coll.% Budget Projection $ 663,322 $ 844,015 $ 180,693 100% 127% $ 663,322 $ 844,015 $ 180,693 1,500 - (1,500) 650,489 620,062 (30,427) 15,895 16,214 319 65,705 39,123 (26,582) 2,700 2,612 (88) 86,875 76,565 (10,310) 228,500 179,311 (49,189) 5,200 114 (5,086) 32,538 5,175 (27,363) 24,960 16,647 (8,313) 64,625 57,466 (7,159) 8,250 13,900 5,650 31,125 39,225 8,100 4,700 7,437 2,737 6,275 4,167 (2,108) 29,805 21,838 (7,967) - 3,600 3,600 1,259,142 1,103,456 (155,686) 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% Transfers In -General Fund 1,144,706 1,144,706 - 50% TOTAL RESOURCES 3,067,170 3,092,177 25,007 5o% REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency TOTAL REQUIREMENTS NET (Resources - Requirements) 1,713,238 1,605,136 108,102 50% 585,053 545,667 39,386 50% 35,295 47,546 (12,251) 50% 75,000 75,000 - 50% 176,923 - 176,923 50% * Unappropriated Ending Fund Balance 0% 3,000 3,000 - 48% a) 1,300,978 1,318,523 17,545 51% 31,790 31,790 - 30% b), 131,410 131,410 48% 5,400 5,400 44% C) 173,750 167,000 (6,750) 39% c) 457,000 430,000 (27,000) 1% b) 10,400 10,400 8% b) 65,075 65,075 33% C), 49,920 36,300 (13,620) 44% C) 129,250 125,400 (3,850) 84% d) 16,500 26,000 9,500 63% 62,250 62,250 - 79% 9,400 9,400 33% 12,550 9,100 (3,450) 37% 59,610 52,410 (7,200) n/a - 7,200 7,200 44% 2,518,283 2,490,658 (27,625) 50% 2,289,411 2,289,411 - 57% 5,471,016 5,624,084 153,068 47% e) 3,426,475 3,322,500 103,975 47% 1,170,106 1,204,900 (34,794) 67% a) 70,589 70,000 589 50% 150,000 150,000 - n/a 353,846 - 353,846 2,585,509 2,273,349 312,160 50% 44% 481,661 818,828 337,167 5,171,016 4,747,400 423,616 300,000 876,684 576,684_ a) Additional grant funding is expected. Approximately $50,000 of that funding is an IT capital expenditure requirement. b) Patient fee revenue has been negatively impacted by the lack of available flu shots and loss in OHP Standard coverage. c) Collections for patient fees lags one month. Family Planning Exp Proj is paid through November. d) Births are projected to be higher than last year increasing revenue to $26,000. Exhibit Page -5- of Nfa - 4Awr__ RESOURCES: Beg. Net Working Capital Revenues Marriage Licenses Divorce Filing Fees Federal Grants State Grants State Miscellaneous ABHA-Inpatient Title 19 Liquor Revenue ABHA Client Support Funds School Districts Mental Health Jail Comp Miscellaneous Patient Insurance Fees Patient Fees Interest on Investments Rentals Donation Interfund Contracts Administrative Fee Total Revenues MENTAL HEALTH Statement of Financial Operating Data Six Months Ended December 31, 2004 Year to Date Year En Budget Actual variance I FY % I Coll. %1d. Budget I Projection Eariance $1,402,580 $ 1,634,080 $ 231,500 100% 117% a) $1,402,580 $1,634,080 $ 231,500 2,750 2,975 225 50% 50,000 56,391 6,391 50% 49,705 - (49,705) 50% 4,031,757 4,402,836 371,079 5o% 204,844 125,079 (79,765) 50% 64,595 79,346 14,751 50% 57,323 162,270 104,947 50% 43,000 44,240 1,240 50% 7,500 15,000 7,500 50% 121,500 66,450 (55,050) 50% 3,820 3,600 (220) 50% 22,875 20,109 (2,766) 50% 64,979 107,372 42,393 50% 8,211 8,745 534 50% 15,000 22,645 7,645 50% 8,000 8,148 148 50% - 75 75 50% 28,454 28,548 94 50% 1,206,512 1,206,516 4 50% 5,990,825 6,360,345 369,520 5o% 54% 122,153 5,500 56% 312,583 100,000 0% C) 99,410 55% d) 8,063,514 31% c). 409,687 61% 15,000 129,189 142% e) 114,645 51% 45,750 86,000 100% 42,394 15,000 27% f) 243,000 47% - 7,640 44% 56,907 45,750 83% e) 129,957 53% 16,421 75% g) 30,000 51% 16,000 n/a 50% 56,907 50% 2,413,023 53% "': 11,981,643 Transfers In -General Fund 470,361 470,361 - 50% 50% Transfers In -Other 200,000 200,000 - 50% 50% TOTAL RESOURCES 'REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency TOTAL REQUIREMENTS NET (Resources - Requirements) 8,063,766 8,664,786 601,020 50% 2,816,219 2,694,066 122,153 50% 3,777,387 3,464,804 312,583 50% 5,000 - 5,000 50% 75,000 75,000 - 50% 688,867 - 688,867 5o% 7,362,473 6,233,870 1,128,603 50% 701,293 2,430,916 1,729,623 5,500 14,724,945 100,000 1,103,628 99,410 - 8,772,935 709,421 409,687 - 129,189 - 219,593 104,948 86,000 - 15,000 - 243,000 - 7,640 - 45,750 - 172,351 42,394 16,421 - 45,290 15,290 16,000 - 75 75 56,907 - 2 Al ,A ng.,i 2,481,361 12,853,771 872,128 940,722 940,722 59% 14,724,945 15,828,573 1,103,628 48% b) 5,632,438 5,632,438 - 46% h) 7,554,774 7,554,774 - 0% 10,000 10,000 - 50% 150,000 150,000 - n/a 1,377,733 - 1,377,733 42% 14,724,945 13,347,212 1,377,733 - 2,481,361 2,481,361 a) Beginning Net Working Capital higher than projected primarily due to $170,000 of restricted funds in the balance. These funds must be spent this fiscal year or be returned to the State. b) Several unfilled positions and 9 month position have resulted in salary savings. Return to 40 -hr week on 1/1/05 for part of staff will use up most of the savings realized during the first half of the fiscal year. c) Revenues generated by billings to other government agencies. Billings and payments lag behind normal schedule the first 3-6 months of fiscal year. Full amount budgeted expected to be received. d) Received amendments increasing state contract revenues. Increase is related to equity structure and is a permanent increase. e) Non -OHP client revenues are very high to start the fiscal year. If trend continues, adjustments in the 2005/06 budget will be made. f) School District contracts are paid at the end of their first quarter. Mental Health services to the schools begins in September and billing commences at the end of October. g) Growth of cash balance, due to new revenues and a reduced work week for most staff, has contributed to higher interest earnings than expected. h) Result of expected lag in billing from vendors. Exhibit P� Page of - Ila COMMUNITY DEVELOPMENT Statement of Financial Operating Data Six Months Ended December 31, 2004 Year to Date Year End Budget Actual I variance I FY % I Coll. % Budget Projection Variance KtZiUUKULb: Beg. Net Working Capital $ Revenues 235,900 $ 1,135,377 899,477 100% n/a a) $ 235,900 $ 1,135,377 899,477 Admin -Operations 17,600 40,777 23,177 50% Admin -GIS 6,500 3,818 (2,682) 50% Admin -Code Enforcemeni 122,175 154,774 32,599 50% Building Safety 958,643 1,112,872 154,229 50% Electrical 251,125 295,164 44,039 50% Contract Services 301,310 457,142 155,832 50% Env Health -On Site Prog 349,010 349,224 214 50% Env Health-Lic Facilities 192,188 205,261 13,073 50% Env Health -Grant 59,000 24,212 (34,788) 50% Env Health - Drinking H2( 20,085 36,110 16,025 50% Planning -Current 426,963 479,335 52,372 50% Planning -Long Range 235,504 263,816 28,312 50% Total Revenues 2,940,103 3,422,505 482,402 5o% Trans In -CDD Reserve 50 - (50) 50% Trans In -CDD Bldg/Elec 100 - (100) 50% TOTALRESOURCES 3,176,153 4,557,882 1,381,729 50% REQUIREMENTS: EXPENDITURES & TRANSFERS Admin -Operations Divisio 1,085,590 1,018,579 67,011 50% Admin -GIS Division 84,352 85,786 (1,434) 50% Admin -Code Enforcemeni 76,022 58,156 17,866 50% Building Safety Division 462,202 460,840 1,362 50% Electrical Division 168,676 181,208 (12,532) 50% Contract Services 176,262 169,044 7,218 50% Env Health -On Site Pgm 186,661 174,413 12,248 50% Env Health-Lic Facilities 155,999 142,022 13,977 50% Env Health -Grant Divisior 47,761 28,494 19,267 50% Env Health - Drinking H2( 21,918 20,466 1,452 50% Plan n ing-Cu rrent Division 390,058 366,043 24,015 50% Planning -Long Range Div 202,704 208,000 (5,296) 50% 116% b) 35,200 60,000 24,800 29% C) 13,000 13,000 - 63% d) 244,350 275,000 30,650 58% d) 1,917,285 2,070,000 152,715 59% d) 502,250 545,000 42,750 76% d) 602,620 755,000 152,380 50% d) 698,020 698,020 - 53% e) 384,375 384,375 - 21% f) 118,000 118,000 - 90% g) 40,170 40,170 - 56% d), 853,925 905,000 51,075 56% d) 471,007 471,007 - 58% 5,880,202 6,334,572 454,370 0% 100 (100) 0% 200 - (200) 75% 6,116,402 7,469,949 1,353,547 F -E x P. 9/61 47% 2,171,179 2,171,179 - 51% 168,703 168,703 - 38% 152,044 152,044 - 50% 924,403 924,403 - 54% h 337,352 337,352 - 48% 352,523 352,523 - 47% 373,322 373,322 - 46% 311,997 311,997 - 30% 95,521 95,521 - 47% 43,835 43,835 - 47% 780,115 780,115 - 51% 405,408 405,408 - TOTAL REQUIREMENTS 3,058,205 2,913,051 145,154 50% 48% 6,116,402 6,116,402 NET (Resources - Requirements' 117,948 1,644,831 1,526,883 - 1,353,547 1,353,547 a) Due to budgeting error in FY 03-04, transfer from operating fund to reserve fund was not made, resulting in higher than estimated beginning capital. Transfer will be budgeted and made in FY 04-05. 15) Higher fund balance (footnote a) has generated additional interest earnings. Road access permits higher than expected. c) GIS staff have been involved with non -revenue producing (internal) projects. d) Seasonal volume -permit volume higher in warmer months. Year-end totals may be higher than expected. e) Licensed Facility revenue is primarily received in January/February after license renewal notices are issued. f) EPA grant bills typically lag behind billing 2-3 months. g) Revenue is received in lump payments --year end estimate is still valid. Exhibit Pt Page -I_ of RESOURCES: Beg. Net Working Capital Revenues Forest Receipts Federal Mineral Leases Motor Vehicle Revenue City of Bend City of Redmond City of Sisters Miscellaneous Fees Miscellaneous Road Vacations Interest on Investments Interfund Bldg Rentals Donations Equipment Repairs Vehicle Repairs LID Construction Vegetation Management Sale of Eqp & Material Sale of Public Lands Total Revenues ROAD Statement of Financial Operating Data Six Months Ended December 31, 2004 Year to Date Year End Budget Actual I Variance IFY% I Coll.% -Budget Projection $ 4,992,257 $ 5,475,344 $ 483,087 100% 110% $ 4,992,257 $ 5,475,344 $ 483,087 1,480,000 3,500,000 25,000 100,000 16,000 16,000 1,000 30,000 7,500 1,200 100,000 35,000 50,000 15,000 122,500 250 5,499,450 2,967,469 2,177 3,888,213 70,255 255,755 39,998 36,979 1,000 47,576 11,754 2,684 100,586 133,013 443 7,557,902 1,487,469 2,177 388,213 45,255 155,755 39,998 (16,000) 20,979 17,576 4,254 1,484 586 (35,000) (50,000) (15,000) 10,513 193 2,058,452 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% Transfers In -Road Imprvmt 145,000 - (145,000) 50% TOTAL RESOURCES 10,636,707 13,033,246 2,396,539 50% REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency TOTAL REQUIREMENTS 10o% a) 2,960,000 2,967,469 7,469 n/a 4,272,702 - 2,177 2,177 56% 50% f) 7,000,000 7,000,000 - 141% b) 50,000 70,255 20,255 128% b) 200,000 255,755 55,755 n/a 870,000 - 39,998 39,998 0% 50% 32,000 32,000 - 116% 32,000 36,979 4,979 50% 6,097,726 2,000 2,000 - 79% 15,556,443 60,000 60,000 78% 15,000 15,000 - 112% 2,400 2,684 284 50% C) 200,000 200,000 - 0% d) 70,000 70,000 - 0% e) 100,000 100,000 - 0% 30,000 30,000 - 54% c) 245,000 245,000 - 89% 500 500 69% 10,998,900 11,129,817 130,917 0% 290,000 290,000 - 65% 16,281,157 16,895,161 614,004 2,136,351 2,080,870 55,481 50% 49% 4,272,702 4,272,702 3,143,991 3,138,636 5,355 50% 50% f) 6,287,981 6,287,981 2,062,880 8,220 2,054,660 50% 0% g) 4,125,760 4,125,760 435,000 870,000 (435,000) 50% 100% 870,000 870,000 362,357 - 362,357 50% n/a 724,714 - 8,140,579 6,097,726 2,042,853 50% 37% 16,281,157 15,556,443 NET (Resources - Requirements) 2,496,128 6,935,520 4,439,392 a) Forest Receipts, received in December, exceeded amount estimated in FY 04-05 Budget. b) Bills are issued on completion of work. Revenue is higher than anticipated. c) County departments billed monthly in arrears. d) Revenue to be received in June 2005 from 340 fund. e) Revenue to be received in June 2005 from 430 fund. f) Approximately half of aggregate and asphalt budget expended in summer months. g) Capital projects to be paid at completion. 724,714 724,714 - 1,338,718 1,338,718 Exhibit Page __& Of RESOURCES: Beg. Net Working Capital Revenues State Grant State Miscellaneous Probation Work Crew Fees Alcohol and Drug Treatment Miscellaneous Electronic Monitoring Fee Probation Superv. Fees Cognitive Program Sex Offender Treatment Fees Day Reporting Fees Interest on Investments Leases Rentals Interfund Contract Total Revenues Transfers In -General Fund TOTALRESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency TOTAL REQUIREMENTS ADULT PAROLE & PROBATION Statement of Financial Operating Data Six Months Ended December 31, 2004 Year to Date Revised Year End 7 Budget Actual I Variance IFY% I Coll.% Budget Projection Variance $ 413,036 $ 424,448 $ 11,412 100% 103% $ 413,036 $ 424,448 $ 11,412 892,857 953,462 60,605 5,664 5,035 (629) 5,930 13,635 7,705 400 392 (8) 4,550 9,725 5,175 91,500 52,309 (39,191) 87,500 103,613 16,113 - 70 70 1,000 360 (640) 1,500 240 (1,260) 1,800 5,154 3,354 6,600 7,870 1,270 1,800 625 (1,175) 71,255 71,255 - 1,172,356 1,223,745 51,389 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 6,300 6,300 50% 1,585,392 1,654,493 69,101 50% 53% a) 1,785,713 1,906,924 121,211 44% 260,841 259,768 11,327 11,327 - 115% b) 11,859 23,000 11,141 49% 100 800 800 - 107% C) 9,100 12,000 2,900 29% d) 183,000 150,000 (33,000) 59% 47% 175,000 175,000 - n/a - 70 70 18% d) 2,000 1,000 (1,000) 8% d) 3,000 1,000 (2,000) 143% 3,600 8,000 4,400 60% e) 13,200 7,870 (5,330) 17% f) 3,600 3,600 100% 71,255 71,255 54% 2,273,454 2,371,846 98,392 n/a 6,300 6,300 62% 2,686,490 2,796,294 109,804 1,039,499 996,703 42,796 50% 48% 2,078,997 2,078,997 260,841 259,768 1,073 50% 50% 521,681 521,681 50 - 50 50% 0% 100 100 - 42,856 - 42,856 50% n/a 85,712 - 85,712 1,343,246 1,256,471 86,775 50% 47% 2,686,490 2,600,778 85,712 NET (Resources - Requirements) 242,146 398,022 155,876 - 195,516 195,516 a) $8.9 million restored statewide to community corrections resulting in an approximate $300,000 increase for Deschutes County to be divided between Parole and Probation and the Sheriffs Office. b) More offenders than anticipated being assigned work crew/community service. c) Unexpected vehicle sale. d) Revenue lower than anticipated. e) Lessee relocated to downtown office. f) Revenue lower than anticipated. Full amount budgeted may still be received. g) Appropriation Transfer from General Fund was required to allow for the expenditure of the un -budgeted resou rce received from Exhibit Page V�of� RESOURCES: Beg. Net Working Capital Revenues Federal Grants Title IV - Family Sup/Pres HealthyStart Medicaid Child Care Block Grant Level 7 Services Juvenile Crime Prevention State Prevention Funds HealthyStart /R -S -G OCCF Grant Sale Map Photo or Copies Miscellaneous Interest on Investments Grants -Private Total Revenues Comm. on Children & Families Statement of Financial Operating Data Six Months Ended December 31, 2004 Year to Date Year End Budget Actual I Variance IFY% I Coll.% Budget Projection $ 519,640 $ 642,357 $ 122,717 100% 124% $ 519,640 $ 642,357 $ 122,717 72,853 40,000 (32,853) 17,797 16,741 (1,056) 100,000 - (100,000) 26,697 28,362 1,665 87,766 93,614 5,848 170,355 152,280 (18,075) 39,068 32,556 (6,512) 112,567 130,582 18,015 175,770 339,520 163,750 - 2;403 2,403 8,500 9,720 1,220 6,000 8,683 2,683 9,831 2,400 (7,431) 827,204 856,861 29,657 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% Trans from General Fund 200,000 200,000 - 50% Trans from Other 88,250 88,250 - 50% Total Transfers In 288,250 288,250 - 50% TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency TOTAL REQUIREMENTS 1,635,094 1,787,468 152,374 50% 27% 145,706 145,706 - 47% 35,594 35,594 - 0% 200,000 200,000 - 53% 53,393 53,393 - 53% 175,531 175,533 2 45% 340,710 340,710 - 42% 78,135 78,135 50% 58% a) 225,134 130,582 (94,552) 97% b) 351,539 339,520 (12,019) n/a - 2,403 2,403 57% 17,000 15,000 (2,000) 72% 12,000 12,000 12%," 19,662 19,662 1,654,404 1,548,238 (106,166) 50% 400,000 400,000 50% 176,500 176,500 50% 576,500 576,500 65% 2,750,544 2,767,095 16,551 201,877 191,855 10,022 50% 48% C) 403,754 383,561 20,193 1,008,539 517,054 491,485 50% 26% d) 2,017,077 1,907,077 110,000 2,250 1,914 336 50% 43% 4,500 4,500 - 162,607 - 162,607 50% n/a 325,213 - 325,213 1,375,273 710,823 664,450 50% 26% 2,750,544 2,295,138 455,406 NET (Resources - Requirements) 259,821 1,076,645 816,824 471,957 471,957 a) Second year of biennium for HealthyStart general funds are being reduced for Federal Medicaid match. b) Crisis Nursery funds reduced in second year of biennium. c) Personnel projection reduced due to unfilled Director position. d) Materials & Services projection reduced by $110,000 for Medicaid match. Exhibit Page 10 of N3 RESOURCES: Beg. Net Working Capital Revenues State Grant Miscellaneous Franchise 3% Fees Commercial Disp. Fees Private Disposal Fees Franchise Disposal Fees Yard Debris Special Waste Interest Sale of Equip & Material Total Revenues TOTALRESOURCES REQUIREMENTS Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency I SOLID WASTE Statement of Financial Operating Data Six Months Ended December 31, 2004 Year to Date Year End Budget Actual I Variance I FY % I Coll. % Budget Projectioan�j�] $1,142,974 $ 1,665,740 $ 522,766 100% 146% $1,142,974 $ 1,665,740 $ 522,766 26,550 - (26,550) 11,500 12,239 739 60,000 25,915 (34,085) 400,000 541,098 141,098 787,500 902,451 114,951 1,925,000 2,048,102 123,102 12,500 26,238 13,738 12,500 41,164 28,664 15,000 22,067 7,067 7,500 39,825 32,325 3,258,050 3,659,099 401,049 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 4,401,024 5,324,839 923,815 50% 663,522 647,595 15,927 50% 1,574,234 1,144,665 429,569 50% 62,125 49,306 12,819 50% 1,240,514 1,415,514 (175,000) 50% 289,143 - 289,143 50% 0% a) 53,100 53,100 - 53% NET (Resources - Requirements) 23,000 23,000 - 22% b) 120,000 120,000 - 68% 800,000 800,000 - 57% 1,575,000 1,575,000 - 53% 3,850,000 3,850,000 - 105% C) 25,000 40,000 15,000 165% d), 25,000 50,000 25,000 74% 30,000 30,000 - 266% e), 15,000 39,825 24,825 56% 6,516,100 6,580,925 64,825 70% 587,591 7,659,074 8,246,665 49% 1,327,043 1,327,043 - 36% f) 3,148,468 3,148,468 - 40% 124,250 124,250 - 57% 2,481,028 2,481,028 - n/a 578,285 - 578,285 TOTAL REQUIREMENTS 3,829,538 3,257,080 572,458 50% 43% 7,659,074 7,080,789 578,285 NET (Resources - Requirements) 1,496,273 571,486 2,067,759 - 1,165,876 1,165,876 a) Grant monies generally received after projects are completed. b) Franchise fees due April 15, 2005. c) Seasonal revenues. d) Local clean up projects unanticipated. e) High return on sale of recylables at present time. f) Many larger expenditures in M&S have not been done i.e. engineering, and special waste events. Exhib�it Page of �V� RESOURCES Beg. Net Working Capital Revenues: Internal Premium Charges P/T Emp - Add'l Prem Employee Prem Contribution COIC Retiree / COBRA Co -Pay Interest Prescription Rebates Total Revenues TOTALRESOURCES REQUIREMENTS Expenditures: Personal Services Materials & Services Conferences and Seminars Claims Paid-Medical/Rx Claims Paid-Dental/Vision Insurance Expense State Assessments Administrators West PPO Fee Printing Program Expense/Supplies Other Total Materials & Services Capital Outlay Contingency TOTAL REQUIREMENTS Health Benefits Trust Statement of Financial Operating Data Six Months Ended December 31, 2004 Year to Date Budget F Actual I Variance I FY $ 3,057,642 $3,057,642 $ - 100% 100% Revised Year End Budget Projection $3,057,642 $ 3,057,642 $ 3,792,244 3,934,378 142,134 50% 52% 7,584,487 7,684,487 100,000 78,273 67,432 (10,841) 50% 43% 156,545 156,545 - 146,000 158,240 12,240 50% 54% 292,000 292,000 - 293,778 293,998 220 50% 50% 587,556 587,556 - 205,801 188,474 (17,327) 50% 46% 411,601 411,601 - 14,000 29,602 15,602 50% 106% 28,000 55,000 27,000 - 18,281 18,281 50% n/a - 18,281 18,281 4,530,096 4,690,405 160,309 50% 52% 9,060,189 9,205,470 145,281 7,587,738 7,748,047 160,309 92% 64% 12,117,831 12,263,112 145,281 54,718 54,598 120 50% 50% 109,435 109,435 1,500 915 585 50% 31% 3,000 3,000 - 3,582,087 2,885,880 696,207 50% 40% a) bY,, 7,164,174 5,472,558 1,691,616 594,041 482,443 111,598 50% 41% a) b) 1,188,082 964,886 223,196 152,210 149,888 2,322 50% 49% 304,419 304,419 - 15,937 13,967 1,970 50% 44% 31,874 31,874 - 81,594 81,944 (350) 50% 50% 163,188 163,188 - 15,100 14,375 725 50% 48% 30,200 30,200 - 11,364 1,195 10,169 50% 5% 22,728 22,728 - 1,949 2,684 (735) 50% 69% 3,898 3,898 - 5,438 14,823 (9,385) 50% 136% 10,876 14,823 (3,947) 4,461,220 3,648,114 813,106 50% 41% 8,922,439 7,011,574 1,910,865 50 - 50 50% 0% 100 100 - 3,085,857 - 3,085,857 50% 0% 3,085,857 - 3,085,857 7,601,845 3,702,712 3,899,133 50% 31% 12,117,831 7,121,109 4,996,722 NET (Resources - Requirements) . - -14,107 4,045,335 4,059,442 - 5,142,003 5,142,003 a) Year End Projection: 26 weeks of claims annualized equals $5,472,558 for Medical/Rx and $964,886 for DentaiNision. b) Revised Budget of $8,352,256: $7,164,174 Aggregate Stop -Loss ($1.0 million limit) for medical & pharmacy drugs; $1,188,082 budget for dental and vision claims. Exhibit Page --17, Of' RESOURCES: Beg. Net Working Capital Revenues Property Taxes - Current Property Taxes - Prior State Reimbursement Telephone User Tax Data Network Reimb. Jefferson County Alarm Monitoring Fees User Fee Miscellaneous Interest Interest on Unsegregated Tax Total Revenues TOTALRESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency DESCHUTES COUNTY 911 Statement of Financial Operating Data Six Months Ended December 31, 2004 Year to Date Year End Budget Actual I Variance I % of FYI % Coll. Budget Projection Vari $ 600,000 $1,230,708 $ 630,708 100% 205% $ 600,000 $1,230,708 $ 630,708 1,400,000 30,000 1,500 260,000 12,500 10,000 3,000 10,000 2,250 5,000 350 2,546,163 50,171 1,919 149,295 22,054 23,119 6,960 2,156 4,438 11,373 766 1,146,163 20,171 419 (110,705) 9,554 13,119 3,960 (7,844) 2,188 6,373 416 1,734,600 2,818,414 1,083,814 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 2,334,600 4,049,122 1,714,522 50% 91% 2,800,000 84% 60,000 64% 3,000 29% a) 520,000 88% 25,000 116% 20,000 116%, 6,000 11% b) 20,000 99% 4,500 114% 10,000 109% 700 81% 3,469,200 100% 4,069,200 2,800,000 60,000 3,000 520,000 25,000 25,000 6,960 14,475 4,500 20,000 900 3,479,835 4,710,543 5,000 960 (5,525) 10,000 200 10,635 641,343 1,182,121 1,100,620 81,501 50% 47% 2,364,242 2,364,242 - 251,920 275,794 (23,874) 50% 55% 503,840 503,840 - 192,647 129,911 62,736 50% 34% 385,293 385,293 - 65,000 - 65,000 50% 0% 130,000 130,000 - 342,913 - 342,913 50% n/a 685,825 - 685,825 TOTAL REQUIREMENTS 2,034,601 1,506,325 528,276 NET (Resources - Requirements) 299,999 2,542,797 2,242,798 a) Distribution of telephone tax occurs quarterly. b) Invoice for $14,475 to Crook River Ranch pending. 50% 37% 4,069,200 3,383,375 685,825 - 1,327,168 1,327,168 Exhibit Page A, of RISK MGMT Statement of Financial Operating Data Six Months Ended December 31, 2004 Year to Date [ Annual I Year End Budget Actual Variance I % of FYI % Coll. Budget Projection I Variance RESOURCES: Beg. Net Working Capital $ 2,500,000 $ 2,137,334 $ (362,666) 100% 85% $ 2,500,000 $ 2,137,334 $ (362,666) Revenues Inter -fund Billings: General Liability 170,333 170,346 13 50% 50% 340,666 340,666 - Property Damage 122,291 122,298 8 50% 50% 244,581 244,581 - Vehicle 75,808 75,864 57 50% 50% 151,615 151,615 - Workers' Compensation 293,333 294,056 724 50% 50% 586,665 586,665 - Unemployment 125,985 126,755 771 50% 50% 251,969 251,969 - Claims Reimb-State 2,750 160 (2,590) 50% 3% 5,500 5,500 - Claims Reimbursement 1,750 2,330 580 50% 67% 3,500 3,500 - State Miscellaneous 1,250 - (1,250) 50% 0% 2,500 2,500 - Skid Car Training 5,250 10,430 5,180 50% 99% 10,500 10,500 - Interest on Investments 17,000 13,903 (3,097) 50% 41% 34,000 34,000 - Inter -fund Interest 3,600 3,333 (267) 50% 46% 7,200 7,200 - Loan Repayment 38,824 81,515 42,691 50% 105% 77,648 81,515 3,867 TOTAL REVENUES 858,172 900,990 42,818 50% 52% 1,716,344 1,720,211 3,867 TOTALRESOURCES (319,848) 50% 72% 4,216,3" 3,857,545 (358,799) 3,358,172 3,038,324 REQUIREMENTS: Insurance Costs: General Liability 185,628 787,427 (601,800) 50% 212% 371,255 787,427 416,172 Property Damage 94,500 7,690 86,810 50% 4% 189,000 189,000 - Vehicle 73,400 40,932 32,468 50% 28% 146,800 146,800 - Workers' Compensation 215,000 288,027 (73,027) 50% 67% 430,000 430,000 - Unemployment 115,000 19,462 95,538 50% 8% 230,000 230,000 - Total Insurance Costs 683,528 1,143,539 (460,011) 50% 84% 1,367,055 1,783,227 416,172 Insurance Administration: Personal Services 189,873 181,868 8,005 50% 48% 379,746 379,746 - Materials & Service 119,437 105,019 14,417 50% 44% 238,873 238,873 - Capital Outlay 51,750 12,946 38,804 50% 13% 103,500 103,500 - Total Insurance Administration 361,060 299,833 61,226 50% 42% 722,119 722,119 - Operating Contingency 466,770 - 466,770 50% 0% 933,539 - 933,539 TOTAL REQUIREMENTS 1,511,357 1,443,372 67,984 50% Net (Resources - Requirements) 1,846,816 1,594,952 (251,864L * Unappropriated Ending Fund Balance 48% 3,022,713 2,505,346 1,349,711 1,193,631 1,352,199 574,740 Exhibit Page -k-- of Ul z 0 :F w z o m r -1 c 0 0 =9 0. 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C) -.1. 0 C) Cn 0 0 -n CD > CL 0 m 0 60. (A (n -n < m go CA C) (D CD (.0 .01 4h, 0) co -n �n b z b 6 6 -< o (0 -D, > -N 0 -t�, cn m s CO -4 -4 0) 6 6 z b) C) b) CD cn 1> UIIC) C." Exhibit C) Page --L— of CD M CL 0 CD 0 =3 = E = u) (D C) n 6 w CD - - CD :3 U) "n 0 CD I CL RL -n < CD > m (n r_ En :; . i -n CD CD 0 n CL C) C) 0 0 > 4, .4 C.) M Ln 0 0 0 0 < co z > m 0 r- r 0 G) ;4 6 c:j C/) 0 4 Z G) 0 0 to CD CD w 0 0 M CA p - a) -1 a a (D CD 0 0 (D W 0 0 T 0 a 0 M 0 0 5 cn 2. 0 CD CD M - 0 S. a Cn V - K a , cn 6 - o :3 r" 0 (D r- 0 m 0 0 0 , 0 --4 CD -4 W 0 U) :3 W 0 0 :03 2) < Cl) a 0 c o 0 0 w 0 m =3 CD Z !� CD :3 5 CD 0 3 9 0 CZ CD 0 — ;! =3 CD m 5 , 2 CD Ln 0 EL 2� ro- a r, < - CD m m .(a m 3 0 "0 CD CD r_ m 0 0 n a cn 0 =3 (1) CD 0 0 0 < =3 0 m m 3 0 = m m m CD cL G) lu w 0 -n UW) 0 0 0 @ Q m m cn 0 0 -n 0 0 < m U) m m r_ 0 CD CD .0 m (A 0 CD M r_ 0 0 ch CD CD (A 0 m co w M m m m w m 0—) a—) Ln T T -�l -�4 -;4 -;4 �4 CP p 0 C) C) 0 C� C) C) CD C) 0 0 C) C) CD Cl 0 OD Co 00 C) C=) OD C) OD 00 00 0 0 0 0 C) C) C) C) C) 0 0 0 CD 9 (P CP 9 CP 9 99 9 9 99 9 (4 W w -A, -C� -N W W .01 Lo -N J� -N a) U) C) . . . 0') W cn W CD CD 0) CD L.) Ln - co co CA 1p CP 1p 0 CD 0 N) -4 6 a N) 6 K) K3 C) 0 0 0 1 Ln 0 C) 0 0 C) a) -N C) m co C) C) C) C) 0 Cl 0 C� C) C) 0 0 . 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Robert Kaplan's Balanced Scorecard, I David Osborne's Reinventing Government,2 the success of the NYPD's COMPSTAT process,' and the ever-increasing public pressure to report performance have made the practice of performance measurement commonplace in the public sector. While most of these efforts are well intentioned, too many performance measurement programs fail to live up to expectations or get derailed altogether because of poor execution. To help governments make the most of their performance measure- ment efforts, we've compiled a "top 10 list" of performance measure- ment dos and don'ts, using case studies to illustrate our points. V`l T' f�i 0 NVT IMES A S- U R E ',Nl . H 0 U 7 L]iM "K, � N G 'A �3 I T 0, A 3 T IRA' 7 2 G Y Before beginning a performance measurement program, deter- mine what is to be achieved. Is it to enhance customer satisfac- tion? Reduce costs? Demonstrate to your governing body how well you are doing? Although it defies common sense, too often we find governments measurinq for measurinQ's sake and not to achieve a set of goals. Performance measurement should be Giej to a specific �trategy. The organization should know where it is headed and use performance measurement as a tool to help it assess whether it's going in the right direction. the appropriate collection and use of measures. Let's face it, per- formance measurement can be a tedious exercise. It often involves collecting information from several sometimes uncooperative departments, analyzing inconsistent or inaccurate information, and trying to come to reasonable conclusions when results are sketchy at best —many times under a tight deadline. The job often goes to a young MBA or MPA. This makes sense given the quantita- tive skills and enthusiasm of young professionals, but they often do not receive the support necessary to perform effectively in this role. There must be a champion at the top to ensure that perfon-nance measurement is taken seriously by the organization. In Texas, the Dallas County Tax Office has done an outstanding job of incorporating performance measures into its operations, mostly because the director has made this a priority. Through his efforts, employee performance is now measured regularly using a system developed specifically for the type of work performed by the Tax Office, namely customer service and transaction process- ing. The director led the effort to develop a quantitative and qual- itative measurement process, which is used to evaluate employee performance. In addition, he created a financial incentive pro- gram in which highly rated employees receive additional com- pensation for their efforts. Because the director has personally championed these performance initiatives, they are taken serious- ly by employees and are enhancing service delivery. To illustrate, consider the case of the Metropolitan Nashville i & Airport Authority, the operator of two airports in Nashville, Tennessee. When MNAA embarked on its performance improve- ment initiative, it began by identifying strategic priorities and action plans through a SWOT analysis and a strategy -setting ses- sion with board members, senior managers, and employees. One of the products of this effort was a new mission statement: "To give Middle Tennessee its heartbeat and foster its competitive advan- tage as the region's premier hub for transportation and related businesses." Only after it had established a strategic vision did the authority develop a performance measurement program to assess its progress toward that vision and its success in achieving specific objectives. Specific performance measures included minimizing airline costs, maximizing non -aviation revenues, and improving customer service. R '.-;: ""t'! E: P! C N It goes without saying that every organization needs a perform- ance measurement champion—be it the top policymaker, the chief executive, or some other senior -level official —to encourage I C R E.A-7 �_-- �A PE -1 F C R M AM C E MEASUPEMJIENT CLL73 U-RRE Although senior management support is essential to any per- formance improvement initiative, so too is the involvement of staff at all levels of the organization. Performance information should not be viewed as the property of senior management; rather, the results—good or bad—should be freely shared with the entire organization and viewed as a tool for improving service to con- stituents. To the extent possible, line managers and staff also should be involved in creating the measures and gathering the data. This way, the entire organization can take ownership of the performance measurement program and responsibility for achiev- ing organ ization-wide objectives. One of the reasons Southwest Airlines' performance measure- ment program has been so successful is that it has been ingrained into the organizational culture. For example, some Southwest Airlines pilots calculate the economics of each of their flights. When circumstances have permitted, pilots have been known to delay a flight— contrary to Southwest's time -sensitive philosophy— in order to board late passengers and ensure the profitability of the Exhibit E Page �e_l of5 ctober 2004 1 GovernmenE Finance Review 29 flight (a few additional passengers can make the difference between a profit and a loss). From the CFO to the baggage han- dlers, the airline's attention to performance measurement is one reason Southwest is a marvel of the airline industry. While running an airline is not the same as running a city or county, setting up the data infrastructure and creating a perforinance measurement cul- ture is something governments can and should emulate. -,A DON'T USE TOO MA�Klf MEASURES It is possible to go overboard in measuring performance. With a constant nod toward accountability, many government entities now collect and publish a great deal of perforinance information, much of it as part of the budget process. While budgetary trans- parency is to be applauded —and, in fact, is the law in many junis- dictions— no manager has the time or wherewithal to evaluate hundreds of performance measures. Too many measures can overwhelm decision makers and undermine the effectiveness of the program. For example, one major U.S. water utility reported on several hundred performance measures each month to the governing body. Policyrnakers were so overwhelmed by the technical details that their only comment during one review session was to request changes in the table formats. Another dramatic example is a city airport department that spent up to one staff -month each year compiling 60 performance measures as part of the budget process. Once the budget process was over, the measurement report gathered dust, since the measures were either irrelevant to airport operations or too many for management to incorporate on a regular basis. We have found that meaningful performance measurement occurs when the organization as a whole focuses on 10 to 15 meas- ures. Individual departments may focus on an additional 10 to 20 measures unique to their areas, but these should flow into these overarching measures, as in a "performance pyramid." 15,11 USE A 3ALAMCED SET OF MEASURES One of the greatest flaws we see in government performance measurement programs is that they tend to gravitate to the most easily obtainable data. In most cases, this means the costs of pro- viding a service or building facilities or infrastructure. Non -tax rev- enue information — if there is any— is also readily available. Lost in the emphasis on costs is customer feedback. How was the service received? Was it acceptable? Did it exceed expectations? These are questions organizations should know but often do not. 30 Government Finance Review I October 2004 One airport with which we've worked on performance measure- ment prided itself on low unit costs (airline charges per passen- ger). When we took into account that the region in which it was located had one of the lowest costs of living in the U.S., the air- port's costs rose to "average" compared to its peers. When we began to look at customer service issues, the airport compared even less favorably. For example, the airport's facilities were older than many of those of its peers. While the airport did not survey customers to measure how the age of its facilities affected cus- tomer satisfaction, passengers typically assume that older facilities provide inferior customer service. Another example is the Dallas County Tax Office, which exten- sively deals in customer service issues, as discussed above. Much of the Tax Office's image is tied to how quickly customers are serv- iced, 8 well as the quality of that service. The Tax Office's evalua- tion system rates customer service personnel on three criteria: (I) how quickly they perform certain tasks, (2) the accuracy of their work, and (3) the manner in which they treat customers. Employees are measured against a baseline performance level, and points are added or subtracted for higher or lower quality work. Supervisors listen in on several calls per employee per month to evaluate whether they are treating customers politely and resolving issues to their satisfaction. All three of these criteria are considered in a monthly rating for each customer service employee. The monthly ratings, in turn, are a major driver of employee compensation, particularly bonuses. Revenue and costs are one side of the performance coin; cus- tomer service, effectiveness, and public satisfaction are the other side. Because there are so many different indicators of individual and organizational performance, organizations need to make sure that they are not overemphasizing some measures over others. Tools such as the Balanced Scorecard can be particularly useful in measuring, documenting, and publicizing the less quantifiable, though no less important, quality measures. M. E.A 5 U RE 'I N'T.-E rR N A L LY A N D AGAUNIST PEERS One of the misnomers of performance measurement is that it is synonymous with benchmarking. While comparing one's organi- zation with others is worthwhile, it requires a level of data analysis that is rarely feasible —at least at the beginning of the performance measurement process. Making accurate "apples to apples" com- parisons is challenging and often expensive, in terms of the time commitment and the level of effort. We routinely find that bench- marking an organization with five to 10 peers takes twice as long as Exhibit Page —qa— Of anticipated. The reasons for this include lack of cooperation among peer organizations, inconsistent definitions, and account- ing differences, to name just a few. Organizations should start out by assessing their performance against themselves. They should ask themselves, How did our performance this year compare to last year? Even after the diffi- culties of making time series comparisons (see below), the data will be more consistent and relevant than benchmarking data. One transit finance program at the county level compared operat- ing costs on a unit basis over the last five years to projections for the next five years. The projected costs were anticipated to be half of existing costs. Without delving into peer comparisons to deter- mine which costs were "reasonable," the organization's policy- makers immediately raised red flags about the accuracy of the projections. The dramatic reduction in operating costs in such a short time did not pass the "smell test." These assumptions are now under review. The value of peer comparisons should not be discounted entirely. For example, a benchmarking comparison we conduct- ed as part of an audit of the Illinois State Toll Highway Authority showed that the authority's dense urban toll road network result- ed in different performance characteristics compared to longer and less traveled toll roads such as the New York State Thruway. When allowances were made to reflect these differences, the study showed that the authority could improve performance in such areas as non -toll -revenue generation. 1] .1 MEASURE OVER T;ME Too often, governments conduct a one-time performance comparison with other agencies. Such "cross-sectional" meas- ures can yield valuable results, especially if the comparison with peers is truly "apples to apples." Nevertheless, governments run the risk that in any one year unusual circumstances will yield unusable results. A new construction project, a very cold winter, a �national disaster, or any number of unexpected events can have significant one-time impacts on an organization's perform- ance, thus distorting comparisons among jurisdictions. By examining performance data over time, governments can overcome these problems and better understand performance. For instance, one multi -airport authority established what it calls a 11 performance dashboard." To understand its performance, the authority compared key revenue and cost measures to selected peerairports overthe lastfiveyears. The comparisons, which were provided to senior staff as part of their action -setting process, showed that the relationship between the authority's key business indicators and those of other airports were stable. Cost increases, for example, were in line with those of peer airports. Good time -series information allows managers to "read" data; that is, to develop an intuitive feel about performance trends. This is crucial to making performance measurement more than just a statistical exercise. ZIPS, t i I 7.s R P S U Ud 5 TKA To ensure the long-term success of a performance measurement program, managers need to actively communicate results — to the governing body, to employees, and to external stakeholders. Transparency and the appearance of transparency are the founda- tions of a successful performance measurement program. One example of effective reporting on performance measure- ment is the Washington State Department of Transportation's "Measures, Markers, and Mileposts," otherwise known as the "Gray Book." This is WSDOT's quarterly performance report. When the current WSDOT secretary assumed his position almost five years ago, the agency was suffering from an image problem. This was caused by its inability to complete critical capital proj- ects on time, high levels of highway congestion, and a general perception that it provided poor services—for everything from operating ferries to responding to traffic incidents. The secretary intended not only to improve performance, but also to ensure that the public understood — and believed — that performance. was improving. The Gray Book provides clear explanations and excellent graphics about WSDOT's achieve- ments and shortcomings. For instance, there is a section detail- ing projects that are subject to cost increases and schedule delays. Another section graphically depicts commuter ferry pas- senger complaints by type of complaint (food service, employee behavior, loading/u n loading, etc.). Elsewhere in the report, WSDOT benchmarks its construction safety record against national standards. Since the first edition of the Gray Book three and a half years ago, WSDOT has shored up its credibility and won praise for improved performance, even though it has not achieved all of its goals. The secretary's innovation was not in publishing perform- ance information —most agencies are subject to sunshine laws that mandate performance reporting eventually—but rather in communicating its performance in a user-friendly format that bent over backwards to overcome suspicions that it was conceal- ing or "cooking" the numbers. Exhibit Page ��Of ctober 2004 1 Government Finance Review 31 Of course, the purpose of performance measurement is to effect change and not to create more reports. Much of the time, the mere act of making performance measurement a priority and publish- ing results will enhance performance. The first words following the title page of the Gray Book's June 30, 2004, edition says it all: "What gets measured, gets managed." NYPD's COMPSTAT process, as well as spin-offs such as Baltimore's CitiStat program, is an excellent example of how the formal and informal performance measurement process forces performance improvement. Detailed crime and quality of life data by precinct are collected on a weekly basis and processed into a citywide database that displays the information geographically over time and in relation to other demographic indicators. In twice weekly meetings that have become part of public manage- ment lore, precinct commanders are grilled — and evaluated — on their area's statistics, especially on any adverse trends or activities. This formal probing process occurs in conjunction with pre- COMPSTAT meetings during which commanders, deputies, and staff seek to understand crime patterns and generate ideas for addressing them. COMPSTAT has resulted in significant reductions in crime in New York City. Increasingly, government entities are providing employees with individual and department -based performance bonuses. This is no doubt a challenging issue, given scarce public resources and taxpayer concerns about government employees 11 profiting" at their expense. But if financial incentives are truly performance-based, they can have a powerful effect on both individual and organizational performance. In a similar way, performance measurement can be used to monitor, penalize, and reward contractors. Good measurement systems help break the cycle of low-bid/low-quality procurement by rewarding high -performing contractors with contractor extensions and other preferences. 4 7", (7 ail Designing and implementing an effective performance meas- urement program is not easy. Winning staff cooperation, pulling together internal and external performance data, ana- lyzing the data, communicating the findings, and making deci- sions based on those findings consumes a substantial amount of resources and can be a significant challenge for many organ - 32 Government Finance Review I October 2004 izations. We have found that it takes at least a year for an organ- ization to benefit from performance measurement. As such, organizations should not expect to see immediate improve- ments from their performance measurement efforts; it takes time and consistent hard work. Is there an alternative? Without somehow measuring perform- ance, government managers have no way of knowing whethertheir organizations are achieving their mission and objectives. If this is not incentive enough, many governing bodies are now demanding that managers use and share performance measures. No, there does not seem to be an alternative to performance measurement. I Notes: 1. R. Kaplan and D. Norton, The Balanced Scorecord: Translating Strategy into Action (Boston: Harvard Business School Press, 1996). 2. D. Osborne and T. Gaebler, Reinventing Government (New York: Plume, 1993). 3. See www.ci.nyc.nyus/html/nypd/html/chfdept/process.html SASHA PAGE and CHRIS MALINOWSKI are consultants at Infrastructure Management Group (IMG), a Washington, D.C.- based firm providing governments and government agencies advice on enhancing financial, managerial, and operational per- formance. More information on IMG can be found at www.img- group.com. E-mail the authors at SPage@IMGgroup.com and CMalinowski@IMGgroup.com. order online at www.gfoa.org Exhibit Page _,� of ,-T E E3 I UJI, Board of Commissioners a 1300 NW Wall St, Suite 200, Bend, OR 97701-1960 (541) 3BB-6'570 - Fax (541) 385-3202 www.co.deschutes.or.us board @co. deschutes. or. us Tom DeWolf Dennis R. Luke BUDGET COMMITTEE MEETING AGENDA Michael M. Daly FRIDAY, JANUARY 14, 2005 1. Presentation of "Big 10" Budget Status Report 2. Preparation of 2 -year budget 3. Union Contracts/COLAs 4. PERS 5. Health Benefits Trust Fund 6. Bond Issue/Supplemental Budget/Bond Rating 7. Potential State Budget Impacts 8. Performance Measures 9. Budget Schedule Quality Services Performed with Pride Exhibit Page of