2005-176-Minutes for Meeting January 26,2005 Recorded 3/16/2005COUNTY OFFICIAL
TES
NANCYUBLANKENSHIP, COUNTY CLERKDS Ind
COMMISSIONERS' JOURNAL 0311612005 10;33;44 AM
11ill[II2 i7
DESCHUTES COUNTY CLERK
CERTIFICATE PAGE
- r r.
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.org
MINUTES OF DEPARTMENT UPDATE —
FINANCE/TAX DEPARTMENT
DESCHUTES COUNTY BOARD OF COMMISSIONERS
WEDNESDAY, JANUARY 26, 2005
Commissioners' Conference Room - Administration Building - 1300 NW Wall St.., Bend
Present were Commissioners Michael M. Daly, Tom De Wolf and Dennis R. Luke.
Also present were Mike Maier, County Administrator; and Marty Wynne, Director
of Finance. No representatives of the media or other citizens were present.
The meeting began at 9 a.m.; copies of the agenda and other documents are
attached for reference.
The group reviewed the Department's monthly financial and investment reports.
They also discussed the proposed Fiscal Year 2004-05 supplemental budget, and
reviewed in detail the remodeling projects fund. Mr. Wynne also explained the
need for the purchase of computers for his Department.
Mr. Wynne provided an overview of the PERS/OPSRP funds, and composite
versus separate rates. He also updated the Commissioners on the financial policies
used by the Sunriver Service District.
After discussing the Health Benefits Trust Fund, the Board took action as follows.
LUKE: Move that $400,000 be transferred from the Health Benefits Trust
Fund to the Insurance Reserve Fund.
DEWOLF: Second.
Minutes of Department Update — Tax/Finance Department Wednesday, January 26, 2005
Page 1 of 2 Pages
VOTE: LUKE: Yes.
DALY: Yes.
DEWOLF: Chair votes yes.
The Commissioners also approved the transfer of $26,000 to cover the cost of
computers for the Finance Department.
Being no further items addressed, the meeting adjourned at 9:45 a.m.
DATED this 26th Day of January 2005 for the Deschutes County Board of
Commissioners.
/ATTEST:
Recording Secretary
Tom DeWolf, Chair
Vw.
Daly, ommissioner
Dennis R. Luke, Commissioner
Minutes of Department Update — Tax/Finance Department Wednesday, January 26, 2005
Page 2 of 2 Pages
Board of Commissioners' Monthly Meeting
Finance Director/Treasurer
AGENDA
January 26, 2005
(1) Monthly Financial Reports
(2) Monthly Investment Report
(3) Supplemental Budget
(4) Finance Department Computer Purchases
(5) Sunriver Service District Financial Policies
(6) PERS/OPSRP — Composite vs. Separate Rates
MEMORANDUM
To:
See Distribution
From:
Teri Maerki
RE:
Remodel Projects Fund
Date:
January 12, 2005
Here is the statement for Fund 452 - Remodel Projects Fund from inception through
December 31, 2004. This statement is complete for the actual transactions that have occurred
through December 31, 2004 and the encumbrances, commitments and contracts known as of
December 31, 2004.
On the November 30, 2004 report, "available" resources were shown as $(211,732). As of December 31,
2004, the "available" resources have decreased by $3,032. Following is a reconciliation:
Available Resources as of November 30, 2004
$ (211,732)
Expenditures not previously identified as
encumbrances, commitments or contracts:
Interest Earnings -All Projects
(4,018)
Steele Associates/Architect Fees -Road
302
Carlson Testing Services -Justice Center
3,268
Denfeld Paints-CCF/UN/FRC/Risk
240
HHD Electrical -Road
3,240
Total additional expenditures 3,032
Available Resources as of December 31, 2004 $ 214,764
Distribution:
Mike Daly
Tom De Wolf
Dennis Luke
Mike Maier
Mark Pilliod
Susan Ross
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On
SUNRIVER OWNERS ASSOCIATION
MAINTAINING SUNRIVER AS A PREMIER RESIDENTIAL AND RESORT COMMUNITY PROTECTING
AND ENHANCING ITS QUALITY OF LIFE, NATURAL ENVIRONMENT AND PROPERTY VALUES.
January 7, 2005
Marty Wynne
Deschutes County
1340 NW Wall
BEND OR 97701
Dear Marty:
Enclosed are proposed Sunriver Service District financial polices for your review
.-! co mi 1 Tl-. rl's-tl,- t T a gil .Aryl o it 1 J t licie tanu .,vi i imeii�. i i is ✓i�u int �VYanc%ying BCa� u `vv ii(:s:d Ilse to .a�..Iiipt i�i:.�."� I�Giev� � �.
a future meeting. Please feel free to make any suggestions you feel are
appropriate.
We will wait to hear back from you before taking any action.
Hope you had a great holiday. If you have a new address please pass it on to
me.
Sincerely,
RI R OWNERS ASSOCIATION
Pete Nielsen
Controller
P.O. BOX 3278 • SUNRIVER, OREGON 97707 • (541) 593-2411 • TOLL FREE (888) 284-6639 • FAX (541) 593-5669
SUNRIVER SERVICE DISTRICT
GENERAL POLICIES
TABLE OF CONTENTS
CHAPTER 11: FINANCIAL MANAGEMENT & INVESTMENTS
POLICY 11.1: GENERAL FINANCIAL ................................... 1
A. FINANCIAL AND ACCOUNTING SERVICES ................... 1
B. FINANCIAL TRANSACTIONS ............................... 1
C. ACCOUNTING RECORDS ................................... 2
D. INTERNAL CONTROLS ..................................... 2
POLICY 11.2: AUDIT..................................................3
A. SELECTION OF AUDITOR .................................. 3
B. PURPOSE OF AUDIT ........................................ 3
C. ADOPTION OF AUDIT ...................................... 3
POLICY 11.3: AUTHORIZATION ....................................... 3
A. PURCHASING.............................................3
B. SIGNATURES..............................................4
C. EXPENSE REIMBURSEMENT ................................ 4
D. CONTRACTS..............................................4
POLICY 11.4: ASSET MANAGEMENT ................................... 5
A. INVESTMENTS ............................................ 5
B. ACCOUNTING FOR CAPITAL ASSETS ........................ 5
C. DISPOSAL OF DISTRICT PROPERTY .......................... 6
D. REPLACEMENT RESERVES ................................. 6
POLICY 11.5: BUDGET PREPARATION AND CONTROL .................. 7
A. BUDGETING...............................................7
B. BUDGET CONTROL ........................................ 8
SUNRIVER SERVICE DISTRICT
GENERAL POLICIES
POLICY 11.1: GENERAL FINANCIAL
A. FINANCIAL AND ACCOUNTING SERVICES
1. Sunriver Service District (the "District") does not employee staff to perform
financial and accounting services. These services are provided by the
Sunriver Owners Association (the "Association") through an Agreement dated
June 14, 2003.
2. These policies are intended to govern the actions of District Managing Board
(the "Board") members and District employees as well as Association
employees engaged in carrying out the accounting services provided to the
District by the Association.
3. References in these policies to the "Controller" means the Controller of the
Association. The Controller functions as the Chief Financial Officer and
Investment Officer for the District. References to "accounting staff' means
employees of the Association Accounting Department.
B. FINANCIAL TRANSACTIONS
1. Accounting for financial transactions shall be in accordance with generally
accepted accounting principles (GAAP) and with the requirements of the
Governmental Accounting Standards Board (GASB).
2. Financial statements shall be prepared on the accrual basis of accounting
where revenues are recorded when earned and expenses are recorded when
incurred.
3. The District has established two funds for accounting and reporting purposes.
The General Fund is composed of accounts for resources and expenditures for
general operations and administration. The Reserve Fund accumulates funds
designated for future major repair and replacement of capital assets.
4. Financial institutions providing banking services must be insured by the
Federal Deposit Insurance Corporation, must be able to provide Collateral
Pool Certificates as required by Oregon Statutes, and must be able to facilitate
transfers to and from the Local Government Investment Pool.
5. The District will invoice for all amounts due to the District on a current basis
with amount due within 30 days of the invoice date. A finance charge of one
and one-half percent per month will be charged on all balances due over 30
days. This section does not apply to billings for ambulance services.
6. The District will maintain good relations with vendors by paying bills in a
timely manner to meet each vendor's terms for payment. Invoices will be
paid to optimize District cash flows while taking advantage of available
discounts.
C. ACCOUNTING RECORDS
1. The fiscal year of the District shall be the same as that established for
Deschutes County.
2. All accounting records shall be kept in such a manner that they may be easily
audited at the conclusion of the fiscal year.
3. The general ledger and subsidiary ledgers will be balanced and posted
monthly. All bank statements will be reconciled and posted monthly.
4. Monthly statements shall be approved by the Board.
5. Payroll records will be maintained in sufficient detail to produce statutorily
required reports, leave of absence and overtime accruals and usage, and
management of employee benefits and voluntary deductions. All payments
shall be supported by properly authorized time sheets. No changes in pay
rates or other payroll status shall be made without a properly executed
Employee Status Report form.
6. Accounting records, especially computer files, shall be backed up regularly
and copies shall be stored off site to ensure the safety of the files.
D. INTERNAL CONTROLS
1. Duties will be assigned to individuals in such a manner that no one individual
can control all phases of processing financial transactions in a way that
permits errors or omissions to go undetected.
2. All District bank accounts must be authorized and approved by the Board
Chairman.
3. All checks will be pre -numbered and accounted for. Voided checks will be
retained and defaced. Checks will be stored in a safe place that is available
only to accounting staff. Persons with signature authority will not have access
to checks.
4. All checks must be manually signed and the Controller will be responsible for
maintaining a current signature card with the appropriate financial institutions.
Officers of the Board are the only persons authorized to sign District checks.
Checks presented for signature must have all documentation attached
K
The Fire and Police Departments may maintain District credit cards with a
credit limit not to exceed $5,000 for each department. The Chiefs shall
monitor credit card use and bills to ensure they are only used for legitimate
District purchases. No personal expenses or cash advances are allowed to be
charged to District cards. All credit card purchases must comply with regular
purchasing authorization policy. Employees may be held personally liable for
any purchases appearing on the credit card bill which were not pre -approved.
POLICY 11.2: AUDIT
A. SELECTION OF AUDITOR
The District Governing Body shall engage the services of a qualified Certified
Public Accountant (CPA) to conduct an annual audit of the District's financial
statements and supporting documentation.
B. PURPOSE OF AUDIT
The purpose of the audit is to insure that the financial statements are properly
presented in accordance with generally accepted accounting principles and fairly
present the financial position of the District.
C. ADOPTION OF AUDIT
The annual audit shall be presented to the Board for approval and
recommendation for adoption by the Governing Body. Summary results of the
audit shall be published in the "Sunriver Scene" within sixty days following the
close of the fiscal year and the entire audit will be made available to members of
the public on request.
POLICY 11.3: AUTHORIZATION
A. PURCHASING
Purchase Orders or Check Request forms shall be approved as follows:
1. The Chiefs may delegate authority to specific employees to authorize single
purchases of $500 or less, without approval of the Chief;
2. The Chiefs may authorize single purchases of less than $2,500, without
approval of a Board Officer;
3. The Chiefs may authorize single purchases greater than $2,500 in emergencies
with verbal authorization of one Board Officer for purchases up to $5,000 and
two Board Officers for purchases of $5,000 ore more;
4. A Board Officer may authorize purchases of up to $5,000;
5. A Board Officer may authorize payroll -related expenses in an amount not to
exceed $35,000 per budget account per month. Such authorizations must be
reported to the Board.
6. The Board must authorize purchases of more than $5,000 and capital
purchases of $1,500 or more, including purchases of individual items costing
less than $1,500 if such items are aggregated and treated as a capital asset for
reserve purposes (Section 11.4 D.3.).
B. SIGNATURES
Checks shall be signed as follows:
1. Checks in the amount of less than $5,000 may be signed by a Board Officer;
2. Checks in the amount of $5,000 or more may be signed by a Board Officer
with prior approval of the Board;
3. Payroll -related checks in an amount not to exceed $35,000 may be signed by a
Board Officer;
4. Paychecks in any amount may be signed by a Board Officer;
5. Any check payable to a Board Officer must be signed by a Board Officer
other than the payee;
6. Payments of payroll checks and payroll -related expenses by electronic funds
transfers must be approved by a Board Officer.
C. EXPENSE REIMBURSEMENT
1. The Board shall enforce the Deschutes County Expense Reimbursement
Policies for each Board member, District employee and contractors.
2. The maximum amounts allowed for certain reimbursements are set forth in
"Exhibit 1 ".
3. The Chiefs may approve all requests for reimbursement of employee expenses
that do not exceed the Chiefs' purchasing authorization (Section 11.3 A.).
4. All requests for reimbursement of Board member expenses, Chiefs' expenses
and employee expenses that exceed the Chiefs' purchasing authorization shall
be approved by the Chairman. Requests for reimbursement of expenses
incurred by the Chairman shall be approved by the Vice -Chairman.
4
D. CONTRACTS
V '.
1. The Chiefs may sign contracts with a term of one year or less and in an
amount that does not exceed the Chiefs' purchasing authorization (Section
11.3 A.).
2. All other contracts must be approved by the Board and signed by the Board
Chairman or other Board Officer.
3. All other contract policies are contained in Policy P003-6 — Purchasing Policy
and Contracting.
POLICY 11,4: ASSET MANAGEMENT
A. INVESTMENTS
1. Investment objectives are preservation of capital, liquidity and rate of return,
in that order. -
2. All District funds shall be invested with the Local Government Investment
Pool managed by the Oregon State Treasurer unless the Board specifically
directs the Investment Officer otherwise.
3. In such cases, the following policies will apply:
a. The investment portfolio will be structured so that securities maturity
dates match cash requirements. In addition, the portfolio will include a
prudent amount of securities with an active secondary market providing
liquidity through sale of a security prior to maturity, should that be
necessary.
b. The investment portfolio will be diversified by limiting principal
investment to no more than $1 million dollars in any one issuer, except the
U.S. Government and its agencies.
c. Principal and accrued interest on maturity for certificates of deposit shall
not exceed $100,000 and shall be insured by FDIC or FSLIC.
d. Investment securities may be held by the commercial and investment
banks that perform investment services for the District.
e. Investments exceeding one year must be approved by the Board.
5
B. ACCOUNTING FOR CAPITAL ASSETS
1. Any item of a capital nature with a fair market value of at least $1,500 and is
expected to have a useful life of three years or more shall be capitalized as a
fixed asset. The total acquisition cost should include delivery, taxes and costs
to prepare the item for service.
2. The Chiefs shall keep an inventory of all capitalized fixed assets, adding
assets as they are acquired and removing assets as they are disposed of. The
inventory will contain the following information: asset identification number,
description of asset, date of acquisition, acquisition cost, accounting life, and
accumulated depreciation.
3. It is the responsibility of the person acquiring a fixed asset to inform the Chief
of its acquisition and to provide inventory information.
4. It is the responsibility of the person disposing of a fixed asset to inform the
Chief. Proceeds from the disposal of an asset should accrue to the fund used
to acquire the asset and be credited to the appropriate department.
5. The District will conduct a physical inventory of all capitalized fixed assets
every three years as part of the reserve study update. The results of this
inventory shall be reported to the Board.
C. DISPOSAL OF DISTRICT PROPERTY
1. Property may only be disposed of after being declared surplus by the Board.
2. If property is being replaced, it should be traded -in as part of the purchase of
the new property, unless:
a. The vendor of the new property will not accept the surplus property as a
trade-in;
b. The new property is being acquired through a state contract that does not
allow for trade-ins;
c. The surplus property can be sold for substantially more money than
offered by the vendor accepting the trade-in.
3. Surplus property that is not traded -in will be disposed of by the Board as
follows:
a. The property may be assigned to another District department and
authorized as an addition to the Reserve Study, if necessary;
b. The District may sell, donate or trade the property in compliance with
OAR 60.015 — OAR 60.030.
D. REPLACEMENT RESERVES
1. The District shall maintain a reserve fund for replacement or major repair of
District fixed assets which normally require replacement in whole or in part
between three and twenty years. Capital expenditures will be made by the
General Fund and reimbursed by the Reserve Fund.
2. The Reserve Study estimates the funds necessary for replacement and major
repair of current assets in future years. This estimate is based on the current
replacement or major repair cost of each asset, the useful life of the asset, and
assumptions concerning inflation and earnings. Individual items that do not
meet the capital asset definition with a useful life of at least three years may
be aggregated with similar items that are scheduled for replacement at the
same time and included in the Reserve Study.
3. To meet reserve goals, the District will contribute General Fund revenues to
the Reserve Fund in an amount established by the Governing Body during
adoption of the annual budget. The District will use a cash flow model to test
the reserve contribution level. The cash flow model will take into account
increased costs due to inflation and interest earnings on fund balances.
4. The Reserve Study will be updated every three years to ensure that current
replacement costs, life cycles and model assumptions are as accurate as
possible. The Budget Officer and the Chiefs will prepare recommended
revisions for Board approval.
5. The Board shall authorize additions to the Reserve Study as part of the
Reserve Study update. The Board may authorize additions at other times
during the budget preparation process.
POLICY 11.5: BUDGET PREPARATION AND CONTROL
A. BUDGETING
1. District budgeting shall be in compliance with Oregon's Local Budget Law
(ORS 294.305 — ORS 294.565).
2. The Board shall appoint a Budget Officer who will work with the Chiefs, the
Board and any Board -appointed sub -committees to prepare budget drafts and
supplementary information to assist with budgeting decisions.
3. The Board, or a sub -committee appointed by the Board, shall prepare a
requested budget including a base budget request, requests for modifications
to the base budget, and requests for minor equipment and capital outlay items.
7
4. After review and modification, the requested budget will be approved by the
Board as the District's proposed budget. The proposed budget shall be
presented to the Budget Committee established pursuant to ORS 294.336 after
review and approval by the Association Board of Directors.
5. The District Governing Body, acting as members of the Budget Committee,
shall participate in the review and adoption of the proposed budget and shall
assume responsibility for compliance with all publication, notice and hearing
requirements for the budget process.
B. BUDGET CONTROL
1. Expenses in major budget categories (e.g. Personal Services, Materials &
Services, Capital Outlay) in each department shall not exceed the appropriated
budget for the fiscal year.
2. The Board shall monitor monthly financial statements to ensure that
expenditures are tracking the year-to-date budget. The Board may require the
Chiefs to explain variances, and/or to provide revenue and expenditure
projections.
A Notice of Intent to apply for grant funds must be approved by the Board
before application is made. The notice must explain the grant program, its
benefits to the District, the amount and source of required matching funds,
impacts of the grant -funded program on operating costs and additions to
reserve requirements, potential impacts when grant funds run out, potential
impacts of "strings and red tape" attached to the grant, and staff time
requirements to administer the grant.
4. When grant application deadlines do not provide time for Board approval, the
Chairman may approve application for a grant as long as the Notice of Intent
is brought to the Board as soon as possible. Such grant applications will be
withdrawn if the Board does not approve the Notice of Intent.
5. The Board will recommend mid -year budget adjustments, such as
appropriation transfers, interfund transfers, or supplemental budgets to the
Governing Body.
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Deschutes County - Fair and Expo Center
YTD -Budget Basis
Transfer from General Fund 150,000 150,000 - 50%
Transfer from Annual County Fair 100,000 100,000 - 50%
Total Transfers 250,000 250,000 - 50%
TOTALRESOURCES
REQUIREMENTS:
Expenditures:
904,022 873,199 (30,123) 50%
Personal Services
Statement of Financial Operating Data
338,601
18,459
50%
Materials and Services
Six Months Ended
December 31, 2004
89,773
50%
Debt Service
36,782
Budgeti
Actual I
Variance I
F
45,970
Budget I
Projection I
Variance
RESOURCES:
3,176
3,176
-
50%
Contingency
-
-
Beg. Net Working Capital
$ 140,800
$ 138,098
$ (2,702)
100%
98%
$ 140,800
$ 138,098
$ (2,702)
Receipts:
Deposits Received for Future Events:
2004:
Events
294,690
285,881
(8,809)
50%
45%
631,000
622,191
(8,809)
Telephone Fees - Events
9,000
20,240
11,240
50%
127%
16,000
27,240
11,240
Parking Fees
49,500
19,562
(29,938)
50%
22%
87,000
57,062
(29,938)
Storage
27,500
13,420
(14,080)
50%
26%
52,000
37,920
(14,080)
RV / Camping
1,700
1,818
118
50%
45%
4,000
4,118
118
Horse Stall Rental
500
1,088
588
50%
n/a
2,000
2,588
588
Concession % - Food
109,777
117,401
7,624
50%
55%
215,000
222,624
7,624
Vending Machines
700
1,400
700
Interfund Contract
-
-
-
50%
0%
32,000
32,000
-
Rights (Signage, etc.)
-
-
-
50%
0%
45,000
45,000
-
Grants
15,180
20,177
4,997
50%
66%
30,355
35,354
4,999
Miscellaneous
2,250
2,892
642
50%
64%
4,500
5,142
642
Interest
2,425
2,622
197
50%
52%
5,000
5,196
196
Total Receipts
513,222
485,101
(27,421)
50%
43%
1,125,255
1,097,135
(27,420)
Transfer from General Fund 150,000 150,000 - 50%
Transfer from Annual County Fair 100,000 100,000 - 50%
Total Transfers 250,000 250,000 - 50%
TOTALRESOURCES
REQUIREMENTS:
Expenditures:
904,022 873,199 (30,123) 50%
Personal Services
357,060
338,601
18,459
50%
Materials and Services
376,650
286,877
89,773
50%
Debt Service
36,782
36,782
-
50%
Capital Outlay
45,970
44,775
1,195
50%
Transfers Out
3,176
3,176
-
50%
Contingency
-
-
50%
TOTAL REQUIREMENTS
819,638
710,211
109,427
50%
NET (Resources - Requirements)
84,384
162,988
79,304
Deposits Received for Future Events:
2004:
January
6,290
February
4,181
March
9,850
April
5,371
May
935
June
6,820
Beyond
31,746
TOTAL
65,193
50%
300,000
52%
191,000
51%,
491,000
50%
1,757,055
Effx-P-No
(1)
47%
714,240
38%
753,494
100%
36,782
n/a
45,970
3%
97,357
n/a
109,212
300,000
191,000
491,000
1,726,233 (30,822)
695,722
18,518
710,484
43,010
36,782
-
44,775
1,195
97,358
(1)
-
109,212
40% 1,757,055 1,585,121 171,934
. 141,112 141,112
Deschutes County Fair and Expo Center
Statement of Financial Operating Data
December 2004
TOTALRESOURCES 64,280 101,110 39,330
REQUIREMENTS:
Expenditures:
Personal Services 59,510 52,775 6,735
Materials and Services 62,775 58,094 4,681
Debt Service - - -
Capital Outlay - 26,500 (26,500)
Transfers Out - -
Contingency -
TOTAL REQUIREMENTS
Budget
Actual
Variance
RESOURCES:
(58,005)
(36,259)
24,246
Beg. Net Working Capital
$ -
-
$ -
Receipts:
Events
33,750
9,687
(24,063)
Telephone Fees - Events
-
-
Parking Fees
2,500
-
Storage
15,000
1,605
(13,395)
RV / Camping
-
36
36
Horse Stall Rental
-
-
-
Concession % - Food
9,000
11,519
2,519
Vending Machines
700
-
(700)
Interfund Contract
-
-
Rights (Signage, etc.)
-
-
Grants
2,530
2,530
-
Miscellaneous
375
230
(145)
Interest
425
503
78
Total Receipts
64,280
26,110
(35,670)
Transfer from General Fund
-
75,000
75,000
Transfer from Annual County Fair
-
-
Total Transfers
75,000
75,000
TOTALRESOURCES 64,280 101,110 39,330
REQUIREMENTS:
Expenditures:
Personal Services 59,510 52,775 6,735
Materials and Services 62,775 58,094 4,681
Debt Service - - -
Capital Outlay - 26,500 (26,500)
Transfers Out - -
Contingency -
TOTAL REQUIREMENTS
122,285
137,369
(15,084)
NET (Resources - Requirements)
(58,005)
(36,259)
24,246
Deschutes County Fair - Fund 619
Revenues and Expenditures
FAIR 2004 - Boots, Bulls and Blue Ribbons
RESOURCES:
Beg Net Working Capital (7-1-04)
Carryover as of January 1, 2004
REVENUES
Gate Receipts
Major Entertainment:
Stacie Orrico
Lover Boy
Phil Vasser
Carnival
Commercial Exhibitors:
Outside
Inside
Food
Livestock Entry Fees
RN Camping
Concessions:
Food
Entertainment
Fair Sponsorship:
Rodeo
On -ground Stages
Day
Golf Carts
Food Court
Concert
Petting Zoo
Presenting Sponsors
Barn Sponsors
Building Sponsors
Grants
T -Shirts
Telephone Fees
State Grant
Interest
Miscellaneous
TOTAL REVENUES
TOTALRESOURCES
EXPENDITURES
Expenses:
Personnel
Materials and Services
Contingency
TOTAL EXPENDITURES
Transfers Out
TOTAL EXPENDITURES/TRANSFERS
NET (Resources less Expenditures)
27,195
6,899
334,000
Actual
Dollar
_1%
Approved
Jan 1 -
Variance
Percentage
FY 04-05
Dec 31,
From
Variance
-Budget
2004
Budget
from Budget
27,195
6,899
334,000
331,535
(2,465)
_1%
56,000
11,547
(44,453)
-79%
56,000
9,715
(46,285)
-83%
27,500
27,500
-
123,000
135,412
12,412
10%
76,000
90,625
14,625
19%
37,000
38,175
1,175
3%
14,000
14,063
63
0%
7,000
5,723
(1,277)
-18%
13,300
13,635
335
3%
96,000
103,452
7,452
8%
1,200
300
(900)
-75%
28,000
28,500
500
2%
7,500
7,500
-
0%
9,000
9,000
-
0%
2,000
1,800
(200)
-10%
3,500
3,500
-
0%
3,500
3,500
-
0%
2,500
2,500
-
0%
11,000
11,000
-
0%
7,500
4,300
(3,200)
-43%
-
2,500
2,500
N/A
8,000
5,000
(3,000)
-38%
2,000
2,117
117
6%
1,981
1,981
N/A
35,000
39,200
4,200
12%
-
1,401
1,401
N/A
-
-
NIA
960,500
905,481
(55,019)
-6%
987,695
912,380
(75,315)
-8%
138,011
134,533
3,478
3%
643,033
558,993
84,040
13%
15,651
-
15,651
100%
796,695
693,526
103,169
13%
191,000
191,000
-
0%
987,695
884,526
103,169
10%
-
27,854
27,854
DESCHUTES COUNTY - ANNUAL FAIR
Budgeted and Actual Materials and Services
Fair 2004 as of December 31, 2004
Medical
Contract
Mailing service
Temporary Help - Office
Temporary Help - Labor
Transportation
Consulting Fee
Graphic Design
Indirect Charge - Legal
Indirect Charge - Finance
Indirect Charge - IT
Indirect Charge - Tech Reserve
Indirect Charge - Admin Svcs
Indirect Charge - Personnel
Food Booth Cash Control
Gate Receipts Cash Control
Major Entertainment
Grounds Entertainment
Livestock Competition
Open Class
Rodeo
Security
Water & Sewer
Portable Sanitation
Garbage
Custodial/Janitorial
Building Repair & Maintenance
Equipment R & M
Equipment Rental
Membership & Dues
Conferences & Seminars
Bank Charges
Software Licenses
Fees & Permits
Insurance Premiums
Cellular
Promotion
Printing
Travel
Premiums -Other
Refunds
Custodial supplies
Equipment R & M Suplies
General supplies
Office/Copier
Postage
Queen Court
Program supplies
Bldg/Grounds R & M Supplies
Safety supplies
Shop supplies
Special Supplies
Straw & Hay
Vehicle R & M Supplies
Electricity
Gas/Oil/Diesel
Natural Gas
Meeting Supplies
Subscriptions
Minor Tools and Equipment
Computers & Peripherals
TOTAL
2,800
11,800
500
11,000
38,000
8,000
5,750
7,174
12,744
1,842
3,604
1,542
5,000
16,500
118,000
44,000
13,000
44,000
44,000
51,000
3,000
2,400
11,000
8,000
2,100
40,500
1,200
600
250
200
28,977
500
25,000
6,500
4,200
21,000
1,000
6,000
5,000
3,500
250
2,100
3,000
1,500
1,200
250
2,900
1,500
15,000
1,000
150
3,000
3,M)
3,400
17,535
26,496
9,550
243
180
2,874
7,001
6,372
924
3,528
1,513
5,000
13,096
73,500
40,200
30,854
49,321
53,238
3,595
3,180
2,227
8,750
6,800
718
62,369
1,140
412
241
21,990
414
24,448
6,731
1,421
19,979
469
6,129
239
1,861
1,010
1,458
1,641
636
54
102
1,183
438
19
18,277
2,135
840
197
tzuo)
8,400
500
(6,535)
11,504
(1,550)
(243)
(180)
2,876
173
6,372
918
76
29
3,404
44,500
3,800
13,000
13,146
(5,321)
(2,238)
(3,595)
(180)
173
2,250
1,200
1,382
(21,869)
60
600
(162)
(241)
200
6,987
86
552
(231)
2,779
1,021
531
(129)
4,761
1,639
(760)
642
1,359
1,500
564
196
(102)
1,717
1,062
(19)
(3,277)
(1,135)
(840)
(197)
150
3,000
10,000
k400)
(1,600)
500
(6,535)
11,504
(1,550)
(243)
(180)
2,876
173
6,372
918
76
29
3,404
44,500
3,800
13,000
13,146
(5,321)
(2,238)
(3,595)
(180)
173
2,250
1,200
1,382
(21,869)
60
600
(162)
(241)
200
6,987
86
552
(231)
2,779
1,021
531
(129)
4,761
1,639
(760)
642
1,359
1,500
564
196
(102)
1,717
1,062
(19)
(3,277)
(1,135)
(840)
(197)
150
3,000
643,033 548,993 94,040 10,000 84,040
(Over)/Under
(Over)/Under
Budget
Actual
Actual
Estimated
Estimated
2,800
11,800
500
11,000
38,000
8,000
5,750
7,174
12,744
1,842
3,604
1,542
5,000
16,500
118,000
44,000
13,000
44,000
44,000
51,000
3,000
2,400
11,000
8,000
2,100
40,500
1,200
600
250
200
28,977
500
25,000
6,500
4,200
21,000
1,000
6,000
5,000
3,500
250
2,100
3,000
1,500
1,200
250
2,900
1,500
15,000
1,000
150
3,000
3,M)
3,400
17,535
26,496
9,550
243
180
2,874
7,001
6,372
924
3,528
1,513
5,000
13,096
73,500
40,200
30,854
49,321
53,238
3,595
3,180
2,227
8,750
6,800
718
62,369
1,140
412
241
21,990
414
24,448
6,731
1,421
19,979
469
6,129
239
1,861
1,010
1,458
1,641
636
54
102
1,183
438
19
18,277
2,135
840
197
tzuo)
8,400
500
(6,535)
11,504
(1,550)
(243)
(180)
2,876
173
6,372
918
76
29
3,404
44,500
3,800
13,000
13,146
(5,321)
(2,238)
(3,595)
(180)
173
2,250
1,200
1,382
(21,869)
60
600
(162)
(241)
200
6,987
86
552
(231)
2,779
1,021
531
(129)
4,761
1,639
(760)
642
1,359
1,500
564
196
(102)
1,717
1,062
(19)
(3,277)
(1,135)
(840)
(197)
150
3,000
10,000
k400)
(1,600)
500
(6,535)
11,504
(1,550)
(243)
(180)
2,876
173
6,372
918
76
29
3,404
44,500
3,800
13,000
13,146
(5,321)
(2,238)
(3,595)
(180)
173
2,250
1,200
1,382
(21,869)
60
600
(162)
(241)
200
6,987
86
552
(231)
2,779
1,021
531
(129)
4,761
1,639
(760)
642
1,359
1,500
564
196
(102)
1,717
1,062
(19)
(3,277)
(1,135)
(840)
(197)
150
3,000
643,033 548,993 94,040 10,000 84,040
Deschutes County Fair - Fund 619
Revenues and Expenditures
Annual County Fair
(Fair 2004 through December 31, 2004)
REVENUES:
Gate Receipts
Entertainment
Carnival
Commercial Exhibitors
Livestock Entry Fees
RV/Camping
Concessions - Food
Concessions - Entertainment
Fair Sponsorship
T - Shirts Sales
State Grant
Interest
Lottery Grant
Miscellaneous
TOTAL REVENUES
EXPENDITURES:
Personnel
Materials and Services
TOTAL EXPENDITURES
Gross Profit
Transfer to Fair & Expo Fund
TOTAL EXPENDITURES
NET Retained Annual County Fair Fund
300,373
341,755
320,332
331,535
Fund 619
Fair 2001
1 Fair 20021
Fair 20031
Fair 200411
Cumulative
300,373
341,755
320,332
331,535
1,293,995
118,433
127,727
38,787
48,762
333,709
95,211
99,971
92,345
135,412
422,939
122,701
110,596
133,254
142,863
509,414
6,080
7,373
7,502
5,723
26,678
6,296
10,095
10,620
13,635
40,646
65,621
94,675
88,961
103,452
352,709
1,262
1,240
-
300
2,802
37,850
78,360
69,342
74,100
259,652
-
3,815
1,569
2,117
7,501
43,056
40,868
39,200
39,200
162,323
1,130
2,471
1,390
1,401
6,392
-
10,528
15,000
5,000
30,528
3,170
2,581
983
1,981
8,715
801,182
932,054
819,285
905,481
3,458,002
39,121
107,624
124,434
134,533
405,712
544,651
639,523
578,611
558,993
2,321,778
583,772
747,147
703,045
693,526
2,727,490
217,410
184,907
116,240
211,955
730,512
154,556
172,102
185,000
191,000
702,658
738,328 919,249 888,045 884,526 3,430,148
62,854 12,805 (68,760) 20,955 27,854
NOTICE OF SUPPLEMENTAL BUDGET HEARING
A public hearing on a proposed supplemental budget for Deschutes County, State of
Oregon, for the fiscal year July 1, 2004 to June 30, 2005, will be held at the Deschutes
Services Center, 1300 NW Wall Street, Suite 200, Bend, Oregon. The hearing will take
place on the 7th day of February, 2005, at 10 a.m. The purpose of the hearing is to
discuss the supplemental budget with interested persons. A copy of the supplemental
budget document may be inspected or obtained on or after January 28, 2005, at the
Deschutes County Board of Commissioners' Office, 1300 NW Wall Street, Suite 200,
Bend, Oregon, between the hours of 8 a.m. and 5 p.m. For more information, contact
Teri Maerki, Financial/Budget Analyst, at 541-388-6536.
A summary of the supplemental budget is as follows:
[Bulletin: INSERT ATTACHMENT HERE]
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Memorandum
Date: January 13, 2005
To: Board of County Commissioners
Mike Maier, County Administrator
From: Marty Wynne, Finance Director
RE: Monthly Financial Reports
Attached please find December 2004 financial reports for the following funds:
General (001), Community Justice — Juvenile (230), Sheriff's (255), Health (259),
Mental Health (275), Community Development (295), Road (325), Community
Justice — Adult (355), Commission on Children & Families (370-399), Solid Waste
(610), Health Benefits Trust Fund (675) and 9-1-1 (705).
The projected information has been reviewed and updated, where appropriate, by
the respective departments.
Cc: All Department Heads
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
IYear to Date
Revised Bud Actual I Variance tFY % I coil. %
$4,700,000 $4,994,433 $ 294,433 100%
7,147,500 12,863,485 5,715,985
835,289
905,922
70,633
512,396
610,859
98,463
692,750
1,098,800
406,050
6,993
8,557
1,564
164,405
85,105
(79,300)
108,725
139,613
30,888
4,900
5,036
136
33,150
48,289
15,139
93,500
127,668
34,168
9,599,608 15,893,334 6,293,726
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
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
$
60%
Budget
Projection
Variance
1,385,500
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
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 Variance I FY % Coll. %
$ 314,190 $ 199,202 $ (114,988) 100%
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%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
Transfers In -General Fund
2,449,520
2,449,520
- 50%
Transfers In -Sheriff
26,250
26,250
- 50%
TOTALRESOURCES
3,326,222
3,011,947
(314,275) 50%
REQUIREMENTS:
Expenditures
Juv Community Justice
Juv Resource Center
Contingency
n/a a), $ 314,190 $ 199,202 $(114,988)
22%
Year End
185,796
Budget
Projection
Variance
n/a a), $ 314,190 $ 199,202 $(114,988)
22%
b)
185,796
150,350
(35,446)
55%
50% 50%
39,338
39,338
97,547
59%
195,093 - 195,093
4,038
4,038
53%
33,400
33,400
-
28%
c)
229,939
261,622
31,683
89%
d),
50,000
75,000
25,000
70%
%
1,500
1,500
-
25%
e)
387,953
387,953
-
28%,
f)
100,000
100,000
-
97%
1,437
1,437
-
66%-.11-
4,250
4,250
46%
g)
34,870
33,032
(1,838)
31%,-
1,072,521
1,091,920
19,399
50%
4,899,039
4,899,039
50%
52,500
52,500
48%
6,338,250
6,242,661
(95,589)
1,841,891 1,668,252
173,639
50% 45%
3,683,779 3,662,028 21,751
1,229,689 1,227,283
2,406
50% 50%
2,459,378 2,459,378 -
97,547 -
97,547
50% n/a
195,093 - 195,093
TOTAL REQUIREMENTS
3,169,127
2,895,535
273,592 50% 46%
6,338,250 6,121,406
216,844
NET (Resources - Requirements)
157,095
116,412
(40,683)
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.
SHERIFF
Statement of Financial Operating Data
Six Months Ended December 31, 2004
Transfers Out
TOTAL REQUIREMENTS
- 130,250 208,000 (77,750) 50% 80%
9,260,285 9,077,511 182,774 50% 49%
260,500 260,500
18,520,566 18,520,566
NET (Resources - Requirements) 100,000 5,785,467 5,685,467 - 975,046 975,046
IYear
to Date
[
Yea r
I
Budget
I Actual
I Variance
FY%j
Coll.% I
B udget
Proje,c
RESOURCES:
Beg. Net Working Capital
$ 200,000
$1,028,627
$ 828,627
100%
514%
$ 200,000
$1,028,627
$ 828,627
Revenues
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
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:
F _ExT _9/61
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
- 130,250 208,000 (77,750) 50% 80%
9,260,285 9,077,511 182,774 50% 49%
260,500 260,500
18,520,566 18,520,566
NET (Resources - Requirements) 100,000 5,785,467 5,685,467 - 975,046 975,046
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 111, 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).
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 Variance
$ 663,322 $ 844,015 $ 180,693 i00% 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 50%
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
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%
0%
3,426,475
3,000
3,000
-
48%
a)
1,300,978
1,318,523
17,545
51%
589
31,790
31,790
-
30%
b)
131,410
131,410
353,846
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
TOTAL REQUIREMENTS
2,585,509
2,273,349
312,160 50% 44%
NET (Resources - Requirements)
337,167
481,661
818,828
* Unappropriated Ending Fund Balance
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.
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 End
Budget Actual I variance I FY % I Coll. %I F Budget I Projection LiEEI
$1,402,580 $ 1,634,080 $ 231,500 100% 117% a) , $1,402,580 $1,634,080 $ 231,500
2,750
2,975
225
50,000
56,391
6,391
49,705
-
(49,705)
4,031,757
4,402,836
371,079
204,844
125,079
(79,765)
64,595
79,346
14,751
57,323
162,270
104,947
43,000
44,240
1,240
7,500
15,000
7,500
121,500
66,450
(55,050)
3,820
3,600
(220)
22,875
20,109
(2,766)
64,979
107,372
42,393
8,211
8,745
534
15,000
22,645
7,645
8,000
8,148
148
-
75
75
28,454
28,548
94
1,206,512
1,206,516
4
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
5,990,825 6,360,345 369,520 50%
Transfers In -General Fund 470,361 470,361 - 50%
Transfers In -Other 200,000 200,000 - 50%
TOTAL RESOURCES
'REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
8,063,766 8,664,786 601,020 50%
54%
2,694,066 122,153
5,500
5,500
3,777,387
56%
50%
100,000
100,000
- 5,000
0%
C)
99,410
99,410
-
55%
d)
8,063,514
8,772,935
709,421
31%:
C)
409,687
409,687
-
61%
129,189
129,189
-
142%
e)
114,645
219,593
104,948
51%
86,000
86,000
-
100%.
15,000
15,000
-
27%,
f)�
243,000
243,000
-
47%
7,640
7,640
-
44%1
45,750
45,750
-
83%.
e)
129,957
172,351
42,394
53%
16,421
16,421
-
75%
g)
30,000
45,290
15,290
51%,
16,000
16,000
-
n/a,
-
75
75
50%
56,907
56,907
-
50%
2,413,023
2,413,023
53%
11,981,643
12,853,771
872,128
50%,
940,722
940,722
50%
400,000
400,000
59% " � 14,724,945 15,828,573 1,103,628
2,816,219
2,694,066 122,153
50%
48%
3,777,387
3,464,804 312,583
50%
46%
5,000
- 5,000
50%
0%
75,000
75,000 -
50%
50%
688,867
- 688,867
50%
n/a
7,362,473 6,233,870 1,128,603 50% 42%
NET (Resources - Requirements) 701,293 2,430,916 1,729,623
b) 5,632,438
5,632,438 -
h), 7,554,774
7,554,774 -
10,000
10,000 -
150,000
150,000 -
1,377,733
- 1,377,733
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.
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 Proiection
KC0UUK%.*C%1):
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%
116%
b)
35,200
60,000
24,800
Admin -GIS
6,500
3,818
(2,682)
50%
29%
c)
13,000
13,000
-
Admin -Code Enforcemeni
122,175
154,774
32,599
50%
63%
d)
244,350
275,000
30,650
Building Safety
958,643
1,112,872
154,229
50%
58%
d),
1,917,285
2,070,000
152,715
Electrical
251,125
295,164
44,039
50%
59%
d),
502,250
545,000
42,750
Contract Services
301,310
457,142
155,832
50%
76%
d)
602,620
755,000
152,380
Env Health -On Site Prog
349,010
349,224
214
50%
50%
d),
698,020
698,020
-
Env Health-Lic Facilities
192,188
205,261
13,073
50%
53%
e)',
384,375
384,375
-
Env Health -Grant
59,000
24,212
(34,788)
50%
21%
f)'
118,000
118,000
-
Env Health - Drinking H2(
20,085
36,110
16,025
50%
90%
g)
40,170
40,170
-
Plan ni ng -Current
426,963
479,335
52,372
50%
56%
d)-
853,925
905,000
51,075
Planning -Long Range
235,504
263,816
28,312
50%
56%
d)
471,007
471,007
Total Revenues
2,940,103
3,422,505
482,402
50%
58%
5,880,202
6,334,572
454,370
Trans In -CDD, Reserve
50
(50)
50%
0%
100
(100)
Trans In -CDD Bldg/Elec
100
-
(100)
50%
0%
200
-
(200)
TOTAL RESOURCES
3,176,153
4,557,882
1,381,729
50%
75%
6,116,402
7,469,949
1,353,547
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Admin -Operations Divisio
1,085,590
1,018,579
67,011
50%
47%
2,171,179
2,171,179
-
Admin -GIS Division
84,352
85,786
(1,434)
50%
51%
168,703
168,703
-
Admin -Code Enforcemeni
76,022
58,156
17,866
50%
38%
152,044
152,044
-
Building Safety Division
462,202
460,840
1,362
50%
50%
924,403
924,403
-
Electrical Division
168,676
181,208
(12,532)
50%
54%
h)
337,352
337,352
-
Contract Services
176,262
169,044
7,218
50%
48%
352,523
352,523
-
Env Health -On Site Pgm
186,661
174,413
12,248
50%
47%
373,322
373,322
-
Env Health-Lic Facilities
155,999
142,022
13,977
50%
46%
311,997
311,997
-
Env Health -Grant Divisior
47,761
28,494
19,267
50%
30%
95,521
95,521
-
Env Health - Drinking H2(
21,918
20,466
1,452
50%
47%
43,835
43,835
-
Planning -Current Division
390,058
366,043
24,015
50%
47%
780,115
780,115
-
Planning -Long Range Div
202,704
208,000
(5,296)
50%
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.
b) 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.
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 Managernent
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 , Variance
$ 4,992,257 $ 5,475,344 $ 483,087 100% 110% 1 $ 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
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
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
5,499,450 7,557,902 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
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
10,636,707 13,033,246 2,396,539 50%
l00%
a)
2,960,000
2,967,469
7,469
n/a
4,272,702 -
-
2,177
2,177
56%
50%
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%
2,000
2,000
-
79%
60,000
60,000
78%
15,000
15,000
-
112%,
2,400
2,684
284
50%
C)
200,000
200,000
-
o%
d)
70,000
70,000
-
0%
e)
100,000
100,000
-
0%,
30,000
30,000
-
54%
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%
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
- 724,714
TOTAL REQUIREMENTS 8,140,579 6,097,726 2,042,853 50% 37%
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.
16,281,157 15,556,443 724,714
- 1,338,718 1,338,718
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
I NET (Resources - Requirements)
ADULT PAROLE & PROBATION
Statement of Financial Operating Data
Six Months Ended December 31, 2004
Year to Date
953,462
60,605
Revised
Year End
5,035
Budget
Actual
I Variance
I FY %
I Coll. %
50%
Budget
Projection
(8)
$ 413,036 $ 424,448 $ 11,412 100% 103%
892,857
953,462
60,605
50%
5,664
5,035
(629)
50%
5,930
13,635
7,705
50%
400
392
(8)
50%
4,550
9,725
5,175
50%
91,500
52,309
(39,191)
50%
87,500
103,613
16,113
50%
-
70
70
50%
1,000
360
(640)
50%
1,500
240
(1,260)
50%
1,800
5,154
3,354
50%
6,600
7,870
1,270
50%
1,800
625
(1,175)
50%
71,255
71,255
-
50%
1,172,356
1,223,745
51,389
50%
6,300 6,300 50%
1,585,392 1,654,493 69,101 50%
1,039,499 996,703 42,796 50%
260,841 259,768 1,073 50%
50 - 50 50%
42,856 - 42,856 50%
1,343,246 1,256,471
53% a)
44%
115% b)
49%
107% C)
29% d)
59%
n/a
18% d)
8% d)
143%
60% e)
17% 9
100% g)
54%
n/a
62%
48%
50%
0%
n/a
86,775 50% 47%
242,146 398,022 155,876
$ 413,036 $ 424,448 $ 11,412
1,785,713
1,906,924
121,211
11,327
11,327
-
11,859
23,000
11,141
800
800
-
9,100
12,000
2,900
183,000
150,000
(33,000)
175,000
175,000
-
-
70
70
2,000
1,000
(1,000)
3,000
1,000
(2,000)
3,600
8,000
4,400
13,200
7,870
(5,330)
3,600
3,600
71,255
71,255
-
2,273,454
2,371,846
98,392
-
6,300
6,300
2,686,490 2,796,294 109,804
2,078,997 2,078,997
521,681 521,681
100 100 -
85,712 - 85,712
2,686,490 2,600,778 85,712
- 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 resource received from
Comm. on Children & Families
Statement of Financial Operating Data
Six Months Ended December 31, 2004
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
TOTAL REQUIREMENTS
201,877
191,855
Year to Date
50%
48% C)
403,754
383,561
Year End
1,008,539
517,054
Budget
Actual
I Variance
IFY% I
Coll.%
110,000
Budget
Projection
Variance
RESOURCES:
43%
4,500
4,500
-
162,607
-
162,607
50%
Beg. Net Working Capital
$519,640
$ 642,357
$ 122,717
100%
124%.
$ 519,640
$ 642,357
$ 122,717
Revenues
1,375,273
710,823
664,450
50%
26%
2,750,544
2,295,138
455,406
Federal Grants
72,853
40,000
(32,853)
50%
27%
145,706
145,706
-
Title IV - Family Sup/Pres
17,797
16,741
(1,056)
50%
47%
35,594
35,594
-
HealthyStart Medicaid
100,000
-
(100,000)
50%
0%
200,000
200,000
-
Child Care Block Grant
26,697
28,362
1,665
50%
53%
53,393
53,393
-
Level 7 Services
87,766
93,614
5,848
50%
53%
175,531
175,533
2
Juvenile Crime Prevention
170,355
152,280
(18,075)
50%
45%
340,710
340,710
-
State Prevention Funds
39,068
32,556
(6,512)
50%
42%
78,135
78,135
HealthyStart /R -S -G
112,567
130,582
18,015
50%
58%
a) 225,134
130,582
(94,552)
OCCF Grant
175,770
339,520
163,750
50%
97%
b) 351,539
339,520
(12,019)
Sale Map Photo or Copies
-
2;403
2,403
50%
n/a,
-
2,403
2,403
Miscellaneous
8,500
9,720
1,220
50%
57%
17,000
15,000
(2,000)
Interest on Investments
6,000
8,683
2,683
50%
72%
12,000
12,000
Grants -Private
9,831
2,400
(7,431)
50%
12%,,,,
19,662
19,662
Total Revenues
827,204
856,861
29,657
1,654,404
1,548,238
(106,166)
Trans from General Fund
200,000
200,000
-
50%
50%
400,000
400,000
Trans from Other
88,250
88,250
-
50%
50%
176,500
176,500
Total Transfers In
288,250
288,250
50%
50%
576,500
576,500
TOTAL RESOURCES
50%
65%
2,750,544
2,767,095
16,551
1,635,094
1,787,468
152,374
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
TOTAL REQUIREMENTS
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.
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
TOTAL RESOURCES
REQUIREMENTS
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
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 Projection
$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%
o%
a)
53,100
53,100
53%
23,000
23,000
22%
b)
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%
7,659,074
8,246,665
587,591
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
3,829,538 3,257,080 572,458 50% 43% 7,659,074 7,080,789 578,285
571,486 2,067,759 1,496,273
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.
1,165,876 1,165,876
Health Benefits Trust
Statement of Financial Operating Data
Six Months Ended December 31, 2004
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 Dental/Vision.
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.
Year to Date
-0
Revised
Year End
Budget
Actual
Variance I
FY -1, TC 1 71%
Budget
Projection
RESOURCES
Beg. Net Working Capital
$ 3,057,642
$3,057,642
$ -
100%
100%
$3,057,642
$3,057,642
$
Revenues:
Internal Premium Charges
3,792,244
3,934,378
142,134
50%
52%
7,584,487
7,684,487
100,000
PIT Emp - Add'I Prem
78,273
67,432
(10,841)
50%
43%
156,545
156,545
-
Employee Prem Contribution
146,000
158,240
12,240
50%
54%
292,000
292,000
-
COIC
293,778
293,998
220
50%
50%
587,556
587,556
-
Retiree / COBRA Co -Pay
205,801
188,474
(17,327)
50%
46%
411,601
411,601
-
Interest
14,000
29,602
15,602
50%
106%
28,000
55,000
27,000
Prescription Rebates
-
18,281
18,281
50%
n/a
-
18,281
18,281
Total Revenues
4,530,096
4,690,405
160,309
50%
52%
9,060,189
9,205,470
145,281
TOTALRESOURCES
7,587,738
7,748,047
160,309
92%
64%
12,117,831
12,263,112
145,281
REQUIREMENTS
Expenditures:
Personal Services
54,718
54,598
120
50%
50%
109,435
109,435
Materials & Services
Conferences and Seminars
1,500
915
585
50%
31%_
3,000
3,000
-
Claims Paid-Medical/Rx
3,582,087
2,885,880
696,207
50%
40% a) b),
7,164,174
5,472,558
1,691,616
Claims Paid-DentalNision
594,041
482,443
111,598
50%
41% a)
1,188,082
964,886
223,196
Insurance Expense
152,210
149,888
2,322
50%
49%
304,419
304,419
-
State Assessments
15,937
13,967
1,970
50%
44%
31,874
31,874
-
Administrators West
81,594
81,944
(350)
50%
50%
163,188
163,188
-
PPO Fee
15,100
14,375
725
50%
48%
30,200
30,200
-
Printing
11,364
1,195
10,169
50%
5%
22,728
22,728
-
Program Expense/Supplies
1,949
2,684
(735)
50%
69%
3,898
3,898
-
Other
5,438
14,823
(9,385)
50%
136%
10,876
14,823
(3,947)
Total Materials & Services
4,461,220
3,648,114
813,106
50%
41%
8,922,439
7,011,574
1,910,865
Capital Outlay
50
-
50
50%
0%
100
100
-
Contingency
3,085$857
-
3,085,857
50%
0%
3,085,857
-
3,085,857
TOTAL REQUIREMENTS
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 Dental/Vision.
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.
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
TOTAL REQUIREMENTS
NET (Resources - Requirements)
DESCHUTES COUNTY 911
Statement of Financial Operating Data
Six Months Ended December 31, 2004
I Year to Date Year End
I Budget Actual Variance I % of FY I % Coll. Budget Projection I Va
$ 600,000
$1,230,708
$ 630,708
100%
205%
$ 600,000
$1,230,708
$ 630,708
1,400,000
2,546,163
1,146,163
50%
91%
2,800,000
2,800,000
-
30,000
50,171
20,171
50%
84%
60,000
60,000
-
1,500
1,919
419
50%
64%
3,000
3,000
-
260,000
149,295
(110,705)
50%
29% a)
520,000
520,000
-
12,500
22,054
9,554
50%
88%
25,000
25,000
-
10,000
23,119
13,119
50%
116%
20,000
25,000
5,000
3,000
6,960
3,960
50%
116%
6,000
6,960
960
10,000
2,156
(7,844)
50%
11% b)
20,000
14,475
(5,525)
2,250
4,438
2,188
50%
99%,
4,500
4,500
-
5,000
11,373
6,373
50%
114%
10,000
20,000
10,000
350
766
416
50%
109%
700
900
200
1,734,600
2,818,414
1,083,814
50%
81%
3,469,200
3,479,835
10,635
2,334,600
4,049,122
1,714,522
50%
100%
4,069,200
4,710,543
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
2,034,601 1,506,325 528,276
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
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JudlHasse
From:
Marty Wynne
Sent:
Friday, January 07, 2005 3:23 PM
To:
Mike Maier
Cc:
Judi Hasse
Subject:
Computers for Finance Department
W ---O
NI
i Fam
I
PC-replacement200
5.x1s (24 KB)...
Mike,
As we have discussed, many of our staff have been experiencing difficulties in accessing
data due to limitations of our current computers. These difficulties have not prevented
anyone from getting his or her job done, but have been more of a nuisance to this point.
The problem is that these difficulties are becoming more common, especially for certain
employees. most of our computers were purchased in 1998/1999 and need to be upgraded.
Kevin Furlong did an analysis of the issues we have been dealing with in our department
and has made recommendations with regard to which computer hardware we should purchase
(please see the attached file). As you can see, the total number of replacements will be
eleven, plus the replacement of our laptop. In addition to the CPU upgrades, the
recommendation is to purchase four 19 inch monitors for the individuals in our department
who work with large spreadsheets on a regular basis. The total amount required will be
approximately $26,000. As we have also discussed, because we do not plan to have our new
staff accountant position filled until approximately the middle of February, these
unbudgeted purchases will not have a negative impact on next year's beginning net working
capital.
If you approve, I would recommend transfers from the General Fund Contingency for all Tax
related costs and the Finance Internal Service Fund (630) Contingency for all
Finance/Accounting related costs. The General Fund would be $4,600 and Fund 630 would be
$21,400.
I plan to review this with you next week at our weekly meeting, but thought you might like
to have some time to look at this in advance of our discussion. Thank you.
Marty
I
PC Recommendations for Finance & Tax
Exist Compute
Option A
Option B
Option C
Finance:
Purchase Date
Base System
19 Tube
17 LCD
19 LCID
Insufficient mem &
Dell Inspirion 8600
Laptop
Oct -98
software capab.
w/internet antennae
3170
N/A
N/A
N/A
ADA
Apr -96
Insufficient mem &
DELL 8400 w/2Gb
software capab.
RAM,DVD+/-RW
1800
200
Exists
NO
Robinl
Nov -00
N/A
WBT works fine
200
Exists
NO
Insufficient mem &
Dell 8400 w/2GB
CherylC
Dec -98
software capab.
RAM,DVD+/-RW
1800
200
Exists
619
ChrisE
Dec -98
Insufficient mem &
Dell 8400 w/2GB
software capab.
RAM,DVD+/-RW
1800
200
Exists
NO
Insufficient mem &
Dell 8400 w/2GB
JeanineF
Dec -98
software capab.
RAM,DVD+/-RW
1800
200
Exists
619
Insufficient mem &
Dell 8400 w/2GB
SherriP
Dec -98
software capab.
RAM,DVD+/-RW
1800
200
Exists
NO
Insufficient mem &
Dell 8400 w/2GB
Judil-1
Nov -99
software capab.
RAM,DVD+/-RW
1800
200
Exists
NO
Marilyn
Apr -04
N/A
WBT works fine
Exists
NO
Insufficient mem &
Dell 8400 w/2GB
MartyW
Dec -98
software capab.
RAM,DVD+/-RW
1800
200
Exists
NO
Insufficient mem &
Dell 8400 w/2GB
TeriM
Dec -98
software capab.
RAM,DVD+/-RW
1800
200
Exists
619
New Position
None
N/A
Dell 8400 w/2GB
RAM,DVD+/-RW
1800
200
Use Teri's
NO
SubTotal
19370
2000
0
1857
Finance Total
21370
19370
21227
TAX:
Amy
Nov -00
N/A
WBT works fine
Exists
NO
Connie
Jul -02
Insufficient mem &
DELL 8400 w/2GIJ
software capab.
RAM,DVD+/-RW
1800
200
Exists
NO
Already has new PC,
Carlie
Apr -04
N/A
just needs MS
Publisher
100
Exists
NO
Insufficient mem &
DELL 8400 w/1 Gb
Davel-
Jan -99
software capab.
RAM,DVD,DVD+/-
RW w/scanner
2000
200
Exists
619
Karen
Oct -03
N/A
WBT works fine
Exists
NO
LacyN
Apr -04
N/A
Already has new PC
Exists
NO
Work room
Jan -99
Insufficient mem &
WBT will replace PC
software capab.
200
Jse Dave's
NO
SubTotal
3900 600 0 619
Tax Total 4500 3900 4519
Grand Totals 25870 23270 25746