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2005-595-Minutes for Meeting February 23,2005 Recorded 4/1/2005DESCHUTES COUNTY OFFICIAL RECORDS NANCY BLANKENSHIP, COUNTY CLERK COMMISSIONERS' JOUR AL I 111 04/01/2005 03:06:48 PM 05-5 DESCHUTES COUNTY CLERK CERTIFICATE PAGE - r- - This page must be included if document is re-recorded. Do Not remove from original document. 4U 77 Deschutes County Board of Commissioners 1130 NW Harriman St., Bend, OR 97701-1947 (541) 388-6570 - Fax (541) 388-4752 - www.deschutes.org MINUTES OF DEPARTMENT UPDATE - FINANCE/TAX DEPARTMENT DESC14UTES COUNTY BOARD OF COMMISSIONERS WEDNESDAY, FEBRUARY 23, 2005 Commissioners' Conference Room - Administration Building - 1300 NW Wall St.., Bend Present were Commissioners Michael M Daly, Tom De Wo�fand Dennis R. Luke. Also present were Mike Maier, County Administrator; and Marty Wynne, Finance Department. No representatives of the media or other citizens were present. The meeting began at 9: 00 a.m. The items listed on the attached agenda were discussed in detail. The Board directed Mr. Wynne to study the issue of indirect charges for building space for the Fiscal Year 2005-06. They suggested that he could perhaps work with the County's Internal Auditor on this project. Being nofurther items addressed, the meeting adjourned at 9:45 p.m. DATED this 23 d Day of February 2005 for the Des utes Count,�, Board of Commissioners. Tombewolf, C.. -,r_ ssioner ATTEST: D6nnis R. Lu�e, Commissioner Recording Secretary Minutes of Department Update — Finance/Tax Department Wednesday, February 23, 2005 Page I of I Pages ,7 , Meeting Regarding FY 05-06/06-07 Indirect Charges AGENDA February 18, 2005 (1) Budget Officer's Opening Comments (2) Discussion of Documents to be Handed Out (3) Directors' Summary Comments: Legal Department Personnel Building Services Information Technology Administrative Services Finance (4) Input from Departments Regarding FY 05-06/06-07 Indirect Charges (5) Indirect Charges for Building Space (6) Other Board of Commissioners' Monthly Meeting Finance Director/Treasurer AGENDA February 23, 2005 (1) Monthly Financial Reports (2) Monthly Investment Report (3) New PERS Rates (4) Meeting Regarding Indirect Charges (5) Budget I-,'-ickoff Meeting Feb. 24th Memorandum Date: February 14, 2005 To: Board of County Commissioners Mike Maier, County Administrator From: Marty Wynne, Finance Director RE: Monthly Financial Reports Attached please find January 2005 financial reports for the following funds: General (001), Community Justice — Juvenile (230), Sheriffs (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 'MEMORANDUM To: See Distribution From: Teri Maerki RE: Remodel Projects Fund Date: February 14, 2005 Here is the statement for Fund 452 - Remodel Projects Fund from inception through January 31, 2005. This statement is complete for the actual transactions that have occurred through December 31, 2004 and the encumbrances, commitments and contracts known as of January 31, 2005. On the December 31, 2004 report, "available" resources were shown as $(214,764). As of January 31, 2005, the "available" resources have increased by $215,649. Following is a reconciliation: Available Resources as of December 31, 2004 $(214,764) Expenditures not previously identified as encumbrances, commitments or contracts: Interest Earnings -All Projects (3,807) ExhibitOne Contract Amend ment-Courtroom Tech 204,457 Delete Encumbrance for Two New Courtrooms (236,420) Consulting Fee -Courtroom Technology 20,000 Permit Fee -Justice Center 212 Supplemental Budget Transfer from Fund 442 (250,000) Increase to Contingency -Justice Center 49,909 Total additional expenditures (215,649) Available Resources as of January 31, 2005 $ 885 Distribution: Mike Daly Tom De Wolf Dennis Luke Mike Maier Mark Pilliod Susan Ross 2: cu E LO E o C) C/) 0 cn CO 0 7aj 40 0-0 0) 0 E 7u - .C: LL -a E w I cu cn (n a) a) E -a,— E E E 0 ui 06 m Cl) 04 C) LO 0 1— N 0 (D co CN 04 CD le C\l -t cl) — CD le 0 0 0 C5 CT Ni (d CT C6 ci 0 CO 0 N CN C\l C14 m " U') � — CY) (14 CD LO co r-- 0 w CD CD m CD 0 m CD 'IT C\l 04 C) I -e (N LO C\J 00 04 CD CO CO 0) LO IT t (0 M C'! --L C! 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C� Lo C� P,� ,,� U� 11 U� " (P U� cl C� 0� 04 CN I'- W 0 a C*4 C) CO — Cl 0 0) 0) 0 ce) o C3 U.) C3) 6 C,4 m ci C4 v cl N N 6 co (D v ci — C) f-- coi 6 6 00 0 6 C14 w a U') C14 0 Cl 0 — — rl- 0 C) N a m C3 V 0 M 0 cf) � C) C) — 00 C) to Lf� Cl� Ct (N C*4 CN tO V 0 CO co 0 0 v C) (0 0 m CN 0 0 CO co Fl - C14 -:, V7 L6 CNi C6 L6 06 ci L6 C6 C6, 406 1-7 �z (6 cli U') F- V) LO G> P- r- to C) (D to co m C3 0 (D c —0 C (D :2 a) E w E E (D co ca 0 (D CM 0 E > r- (A — 0 (D a) Cx (D w C3 E r - Cm CL ? ?: ?- , o 0 w (b w 0 0) 0 E > m w Zo w 2 v- o ;L-- x 0 Z o CL M , , r 0 0 M IL -0 -0 (q M W a C 0 = w (9 Ix w it w 5 c L) o w in m — — = = D 0 0 (D 15 - - = 0 tm M w o 2) tm :v - :;z cm 2 :3 m w C CL > m- 2 2 al m ?o c 0 0 > Im U- u- 3: m a. a. co Co m -�e -�d -Y- —0 0 m M a c c cm 0 0) > m w m m m w w m m m C LL LL 0 E E G >1 ,,:., :5 cn ca co m m Im m m m m E w 0 (D C6 0 C6 co C6 co aj C6 6 OW =CD =W p o a 0 C-0 -j co =i =i :j :j J 0' :)* :), :), =), 3: 3: 3: m a! cm 0 V- 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 GENERALFUND Statement of Financial Operating Data Seven Months Ended January 31, 2005 IYear to Date Revised Bud Actual I Variance IF $4,700,000 $4,994,433 $ 294,433 100% 8,338,750 12,863,485 4,524,735 974,504 905,922 (68,582) 597,795 839,147 241,352 808,208 1,241,232 433,024 8,159 12,294 4,135 191,806 94,110 (97,696) 126,846 190,007 63,161 5,717 7,554 1,837 38,675 53,914 15,239 109,083 139,368 30,285 11,199,543 16,347,033 5,147,490 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% TOTALRESOURCES 15,899,543 21,341,466 5,441,923 58% REQUIREMENTS: Year End $ % Budget Expenditures Variance Variance 90% 1,385,500 Assessor 1,970,111 1,820,568 149,543 58% County Clerk 689,527 650,356 39,171 58% BOPTA 29,970 22,344 7,626 58% BOCC 335,627 327,238 8,389 58% District Attorney 1,979,234 1,819,069 160,165 58% Finance/Tax 458,830 418,450 40,380 58% Veterans 88,531 79,162 9,369 58% Property Management 82,972 67,602 15,370 58% Surveyor 95,629 87,917 7,712 58% Non -Departmental 475,498 428,015 47,483 58% Contingency 1,116,331 - 1,116,331 58% 46% 7,322,260 5,720,721 1,601,539 58% Transfers Out 6,034,300 5,564,732 469,568 58% TOTAL REQUIREMENTS 13,356,560 11,285,453 2,071,107 58% Appropriation Transfers b),, 1,002,255 4,006,398 3,004,143 NET (Resources - Requirements) 2,542,983 10,056,013 �,513�,030 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 - 82% 1,024,792 1,124,792 100,000 90% 1,385,500 1,885,500 500,000 88% 13,986 13,986 - 29% 328,810 299,810 (29,000) 87% 217,450 217,450 - 77% 9,800 9,800 - 81% 66,300 66,300 - 75% 187,000 187,000 - 85% 19,199,216 19,770,216 571,000 6% 0% 0% 10% 36% 0% _9% 0% 0% 0% 0% 3% 89% 23,899,216 24,764,649 865,433 4% 54% 3,377,333 3,277,333 100,000 3% 55% 1,182,047 1,182,047 - 0% 43% 51,377 51,377 0% 57% 575,361 575,361 - 0% 54% 3,392,973 3,267,973 125,000 4% 53% 786,565 786,565 - 0% 52% 151,767 151,767 - 0% 48% 142,237 142,237 - 0% 54% 163,936 163,936 - 0% 53% 815,140 815,140 - 0% n/a a), 1,913,710 - 1,913,710 100% 46% 12,552,446 10,413,736 2,138,710 17% 54% 10,344,515 10,344,515 - 0% 49% 22,896,961 20,758,251 2,138,710 9% b),, 1,002,255 4,006,398 3,004,143 a) The Contingency in the Adopted budget was $2,252,265. The reduction of $338,555 is due to (1) transferring $302,255 of appropriation to other funds, (2) transferring appropriation to "Transfers Out": Adult P & P - $22,300, CCF - $4,000 and Legal - $10,000. b) The Unappropriated Ending Fund Balance in the Adopted Budget was $700,000. The increase of $302,255 is due to transferring appropriation to (1) Adult P&P - $71,255, (2) CDD COPs Debt Service - $215,000, (3) Legal - $10,000 and (4) County School Fund - $6,000 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 Seven Months Ended January 31, 2005 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) 108,381 Year End (33,831) Budget Projection Variance $ 314,190 $ 199,202 $ (114,988) 100% n/a a) $ 314,190 $ 199,202 $(114,988) 108,381 74,550 (33,831) 22,947 24,953 2,006 2,356 2,976 620 19,483 21,518 2,035 134,131 65,406 (68,725) 29,167 47,180 18,013 875 1,327 452 226,306 98,106 (128,200) 58,333 31,610 (26,723) 838 1,431 593 2,479 3,443 964 20,341 19,001 (1,340) 625,637 391,501 (234,136) 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% Transfers In -General Fund 2,857,773 2,857,773 - 58% Transfers In -Sheriff 30,625 26,250 (4,375) 58% TOTALRESOURCES 3,828,225 3,474,726 (349,124) 58% REQUIREMENTS: Expenditures Juv Community Justice Juv Resource Center Contingency TOTAL REQUIREMENTS NET (Resources - Requirements) 2,148,872 1,957,501 191,371 58% 1,434,637 1,441,709 (7,072) 58% 113,804 - 113,804 58% 3,697,313 3,399,210 298,103 58% 130,912 75,516 (51,021) 40% b) 185,796 150,350 (35,446) 63% 39,338 39,338 74% 4,038 4,038 64% 33,400 33,400 - 28% C) 229,939 261,622 31,683 94% d) 50,000 75,000 25,000 88% 1,500 1,500 - 25% e) 387,953 387,953 - 32% f) 100,000 112,000 12,000 100% 1,437 1,437 - 81% 4,250 4,250 54% g)'- 34,870 33,032 (1,838) 37% 1,072,521 1,103,920 31,399 58% 4,899,039 4,899,039 50% 52,500 52,500 55% 6,338,250 6,254,661 (83,589) 53% 3,683,779 3,662,028 21,751 59% 2,459,378 2,459,378 - n/a 195,093 - 195,093 54% 6,338,250 6,121,406 216,844 133,255 133,255 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. Current pending reimbursements total $10,258 for 2nd Quarter. c) JCP costs reimbursed quarterly for Maplestar, a treatment foster care provider. Q2 pending in the amount of $65,406. d) $53,700 Billed through 1/31/05. $5,250 still outstanding. e) Behavioral Rehabilitation Services billing through January totals $182,163, 2% less than projected at 7 Months into the Fiscal Year. f) Level 7 funding reimbursed quarterly. Each quarter reimbursement will be $24,299. Q2 posted 2/1/05. Revised YE Projection to include Trillium Reimb. for Aramark Food Expenses. Trillium obtained its own contract on 1/27/05. g) Proposed Lease to BOCC with Rimrock Adolescent Treatment for Jan -June 2005. YE Projection revised accordingly. 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 Miscellaneous 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 Seven Months Ended January 31, 2005 Year to Date Budget Actual I Variance IFY% I Coll.% $ 663,322 $ 844,015 $ 180,693 l00% 127% 1,750 - (1,750) 58% 0% 17,545 758,904 726,449 (32,455) 58% 56% a) 18,544 16,214 (2,330) 58% 51% (6,750) 76,656 42,913 (33,743) 58% 33% b): 3,150 2,612 (538) 58% 48% 101,354 107,530 6,176 58% 62% C 266,583 179,311 (87,272) 58% 39% C 6,067 11,814 5,747 58% 114% b 37,960 8,625 (29,335) 58% 13% b) - 2,329 2,329 58% n/a 29,120 25,172 (3,948) 58% 50% C),, 75,396 71,408 (3,988) 58% 55% c'Y", 9,625 16,280 6,655 58% 99% d 36,313 46,630 10,317 58% 75% 5,483 9,251 3,768 58% 98% 7,321 4,756 (2,565) 58% 38% 34,773 26,205 (8,568) 58% 44% - 4,200 4,200 58% n/a 1,468,999 1,301,699 (167,300) 58% 52% Year End Budget Projection $ 663,322 $ 844,015 $ 180,693 3,000 3,000 - 1,300,978 1,318,523 17,545 31,790 31,790 - 131,410 131,410 12,500 5,400 5,400 206,410 173,750 167,000 (6,750) 457,000 430,000 (27,000) 10,400 12,000 1,600 65,075 65,075 - - 2,329 49,920 36,300 (13,620) 129,250 125,400 (3,850) 16,500 26,000 9,500 62,250 62,250 - 9,400 9,400 12,550 9,100 (3,450) 59,610 52,410 (7,200) - 7,200 7,200 2,518,283 2,494,587 (26,025) Transfers In -General Fund 1,335,490 1,335,489 M 58% 58% �_2,289,411 2,289,411 TOTAL RESOURCES 3,467,811 3,481,203 13,392 58% 64% 5,471,016 5,628,013 REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency TOTAL REQUIREMENTS � NET (Resources - Requirements) 1,998,777 1,867,237 131,540 682,562 659,572 22,990 41,177 47,546 (6,369) 87,500 75,000 12,500 206,410 - 206,410 * Unappropriated Ending Fund Balance 154,668 58% 54% e), 3,426,475 3,322,500 103,975 58% 56% 1,170,106 1,204,900 (34,794) 58% 67% a) 70,589 70,000 589 58% 50% 150,000 150,000 - 58% n/a 353,846 - 353,846 3,016,426 2,649,355 367,071 58% 51% 5,171,016 4,747,400 423,616 451,385 831,848 380,463 300,000 880,613 578,284 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 Seven Months Ended January 31, 2005 I Year to Date _F _Yea`rEn_d__J I Budget Actual I variance IFY%lColl.% udget I Projection $1,402,580 $1,634,080 $ 231,500 100% 117% a) $1,402,580 $1,634,080 $ 231,500 3,208 3,240 32 58,333 64,275 5,942 57,989 - (57,989) 4,703,717 5,072,456 368,739 238,984 153,888 (85,096) 75,360 84,296 8,936 66,876 164,108 97,232 50,167 52,089 1,922 8,750 15,000 6,250 141,750 73,350 (68,400) 4,457 4,200 (257) 26,688 22,296 (4,392) 75,808 138,777 62,969 9,579 9,613 34 17,500 28,691 11,191 9,333 8,518 (815) - 75 75 33,196 28,549 (4,647) 1,407,597 1,407,602 5 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 6,989,292 7,331,023 341,731 58% Transfers In -General Fund 548,755 548,755 - 58% Transfers In -Other 233,333 233,333 - 58% TOTALRESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency 9,173,960 9,747,191 573,231 58% 3,285,589 3,171,338 114,251 58% 4,406,952 4,069,629 337,323 58% 5,833 - 5,833 58% 87,500 75,000 12,500 58% 803,678 - 803,678 58% TOTAL REQUIREMENTS 8,589,552 7,315,967 1,273,585 58% NET (Resources - Requirements) 584,408 2,431,224 1,846,816 59% 64% 0% C) 63% d) 38% c), 65% 143% e) 61% 100% i) 30% f) 55% 49% 107% e) 59% 96% 53% n/a 50% 58% 61% 58% 58% 66% r7E7xp7/.] 5,500 5,500 5,632,438 - 100,000 100,000 7,554,774 - 99,410 99,410 - 8,063,514 8,772,935 709,421 409,687 409,687 - 129,189 129,189 - 114,645 211,877 97,232 86,000 86,000 - 15,000 30,000 15,000 243,000 243,000 - 7,640 7,640 45,750 45,750 - 129,957 192,926 62,969 16,421 16,421 - 30,000 49,185 19,185 16,000 16,000 - - 75 75 56,907 56,907 - 2,413,023 2,413,023 11,981,643 12,885,524 903,881 940,722 940,722 400,000 400.000 14,724,945 15,860,326 1,135,381 56% b), 5,632,438 5,632,438 - 54% 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 50% 14,724,945 13,347,212 1,377,733 - 2,513,114 2,513,114 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. i) Result of conscious decision to direct more ABHA funds to this area of need. COMMUNITY DEVELOPMENT Statement of Financial Operating Data Seven Months Ended January 31, 2005 REQUIREMENTS: EXPENDITURES & TRANSFERS Admin -Operations Divisio 1,266,521 Year to Date 113,182 Admin -GIS Division 98,410 99,917 Year End Admin -Code Enforcemeni 88,692 Budget Actual Variance I FY % Coll. % 2,204 Budget Projection 210,806 RESOURCES: Contract Services 205,638 198,529 7,109 Env Health -On Site Pgm 217,771 203,626 14,145 Env Health-Lic Facilities Beg. Net Working Capital $ 235,900 $ 1,135,377 899,477 100% n/a a) $ 235,900 $1,135,377 899,477 Revenues Plan ni ng -Current Division 455,067 439,520 15,547 Planning -Long Range Div 236,488 246,034 (9,546) Admin -Operations 20,533 50,320 29,787 58% 143% b) 35,200 70,000 34,800 Admin -GIS 7,583 4,775 (2,808) 58% 37% c). 13,000 10,000 (3,000) Admin -Code Enforcemeni 142,538 169,735 27,197 58% 69% d) 244,350 280,000 35,650 Building Safety 1,118,416 1,219,315 100,899 58% 64% d) 1,917,285 2,070,000 152,715 Electrical 292,979 323,668 30,689 58% 64% d) 502,250 545,000 42,750 Contract Services 351,528 457,142 105,614 58% 76% d). 602,620 755,000 152,380 Env Health -On Site Prog 407,178 388,151 (19,027) 58% 56% d) 698,020 690,000 (8,020) Env Health-Lic Facilities 224,219 348,328 124,109 58% 91% e) 384,375 384,375 Env Health -Grant 68,833 24,212 (44,621) 58% 21% f) 118,000 90,000 (28,000) Env Health - Drinking H2( 23,433 37,940 14,507 58% 94% g) 40,170 40,170 - Planning -Current 498,123 543,918 45,795 58% 64% d) 853,925 905,000 51,075 Planning -Long Range 274,754 285,400 10,646 58% 61% d) 471,007 471,007 - Total Revenues 3,430,117 3,852,904 422,787 58% 66% 5,880,202 6,310,552 430,350 Trans In -CDD Reserve 58 (58) 58% 0% 100 (100) Trans In -CDD Bldg/Elec 117 - (117) 58% 0% 200 - (200) TOTAL RESOURCES 3,666,192 4,988,281 1,322,089 58% 82% 6,116,402 7,445,929 1,329,527 REQUIREMENTS: EXPENDITURES & TRANSFERS Admin -Operations Divisio 1,266,521 1,153,339 113,182 Admin -GIS Division 98,410 99,917 (1,507) Admin -Code Enforcemeni 88,692 95,320 (6,628) Building Safety Division 539,235 537,031 2,204 Electrical Division 196,789 210,806 (14,017) Contract Services 205,638 198,529 7,109 Env Health -On Site Pgm 217,771 203,626 14,145 Env Health-Lic Facilities 181,998 165,553 16,445 Env Health -Grant Divisior 55,721 31,215 24,506 Env Health - Drinking H2( 25,570 23,827 1,743 Plan ni ng -Current Division 455,067 439,520 15,547 Planning -Long Range Div 236,488 246,034 (9,546) 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% TOTAL REQUIREMENTS 3,567,900 3,404,717 163,183 58% NET (Resources - Requirements' 98,292 1,583,564 1,485,272 [ - -Ex P_ - I ' 53% 2,171,179 2,171,179 - 59% 168,703 168,703 - 63% h), 152,044 152,044 - 58% 924,403 924,403 - 62% i) 337,352 337,352 - 56% 352,523 352,523 - 55% 373,322 373,322 - 53% 311,997 311,997 - 33% 95,521 95,521 - 54% 43,835 43,835 - 56% 780,115 780,115 - 61% j)- 405,408 405,408 - 56% 6,116,402 6,116,402 - 1,329,527 1,329,527 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 Management Sale of Eqp & Material Sale of Public Lands Total Revenues ROAD Statement of Financial Operating Data Seven Months Ended January 31, 2005 Year to Date Budget Actual I Variance IFY % I Coll. % $ 4,992,257 $ 5,475,344 $ 483,087 100% 1,726,667 4,083,333 29,167 116,667 18,667 18,667 1,167 35,000 8,750 1,400 116,667 40,833 58,333 17,500 142,917 292 6,416,027 2,967,469 2,177 4,509,631 70,255 255,755 39,998 39,010 1,500 61,245 13,713 2,684 120,932 151,094 443 8,235,906 1,240,802 2,177 426,298 41,088 139,088 39,998 (18,667) 20,343 333 26,245 4,963 1,284 4,265 (40,833) (58,333) (17,500) 8,177 151 1,819,879 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% Year End Budget Projection Variance 110% $ 4,992,257 10o% a 2,960,000 n/a 58% - 64% 3,380,754 7,000,000 141% b) 50,000 128% b)': 200,000 n/a 507,500 - 0% 58% 32,000 122% - 32,000 75% - 2,000 102% 100,000 60,000 91% - 15,000 112% 500 2,400 60% C)�"' 200,000 0% d),: 70,000 0% 100,000 0% 30,000 62% �c In,, 245,000 89% 500 75% 10,998,900 Transfers In -Road lmprvmt 169,167 (169,167) 58% 0% TOTAL RESOURCES 11,577,451 13,711,250 2,133,799 58% 71% REQUIREMENTS: Expenditures Personal Services 2,492,410 2,454,869 37,541 58% Materials and Services 3,667,989 3,380,754 287,235 58% Capital Outlay 2,406,693 8,398 2,398,295 58% Transfers Out 507,500 870,000 (362,500) 58% Contingency 422,750 - 422,750 58% TOTAL REQUIREMENTS 9,497,342 6,714,021 2,783,321 58% NET (Resources - Requirements) 2,080,109 6,997,229 4,917,120 290 $ 5,475,344 $ 483,087 2,967,469 7,469 2,177 2,177 7,000,000 - 70,255 20,255 255,755 55,755 39,998 39,998 32,000 - 39,010 7,010 2,000 - 96,000 36,000 15,000 - 2,684 284 200,000 - 70,000 - 100,000 - 30,000 - 245,000 - 500 - 11,167,848 168,948 290,000 - 16,281,157 16,933,192 652,035 57% 4,272,702 4,272,702 - 54% f)'r, 6,287,981 6,287,981 - 0% g) 4,125,760 4,125,760 - 100% 870,000 870,000 - n/a 724,714 - 724,714 41% 16,281,157 15,556,443 724,714 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. q Approximately half of aggregate and asphalt budget expended in summer months. g) Capital projects to be paid at completion. - 1,376,749 1,376,749 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 ADULT PAROLE & PROBATION Statement of Financial Operating Data Seven Months Ended January 31, 2005 Year to Date Revised Year End Budget Actual I Variance IFY % I Coll.% Budget Projection $ 413,036 $ 424,448 $ 11,412 100% 103% $ 413,036 $ 424,448 $ 11,412 1,041,666 1,430,193 388,527 58% 6,607 10,006 3,399 58% 6,918 18,000 11,082 58% 467 467 - 58% 5,308 10,405 5,097 58% 106,750 60,984 (45,766) 58% 102,083 124,061 21,978 58% - 70 70 58% 1,167 424 (743) 58% 1,750 772 (978) 58% 2,100 6,029 3,929 58% 7,700 7,870 170 58% 2,100 1,905 (195) 58% 71,255 71,255 - 58% 1,355,871 1,742,441 386,570 58% 22,300 22,300 58% 1,768,907 2,189,189 420,282 58% 1,224,955 1,153,270 71,685 58% 304,314 304,482 (168) 58% 58 - 58 58% 37,792 - 37,792 58% 80% a) 1,785,713 1,906,924 121,211 88% NET (Resources - Requirements) 11,327 11,327 - 152% b) 11,859 23,000 11,141 58% 800 800 - 114% C) 9,100 12,000 2,900 33% d) 183,000 150,000 (33,000) 71% 175,000 175,000 - n/a - 70 70 21% d) 2,000 1,000 (1,000) 26% d) - 3,000 1,000 (2,000) 167% 3,600 8,000 4,400 60% 13,200 7,870 (5,330) 53% e),� 3,600 3,600 100% fy: 71,255 71,255 - 77% 2,273,454 2,371,846 98,392 n/a 22,300 22,300 81% 2,686,490 2,796,294 109,804 FE7x7p7;/j, 55% 2,099,923 2,099,923 58% 521,681 521,681 0% 100 100 - n/a 64,786 - 64,786 TOTAL REQUIREMENTS 1,567,119 1,457,752 109,367 58% 54% 2,686,490 2,621,704 64,786 NET (Resources - Requirements) 529,649 201,788 731,437 - 174,590 174,590 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) Revenue lower than anticipated. Full amount budgeted may still be received. f) Appropriation Transfer from General Fund was required to allow for the expenditure of the un -budgeted resource received from 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 Trans from General Fund Trans from Other Total Transfers In TOTAL RESOURCES REQUIREMENTS: Comm. on Children & Families Statement of Financial Operating Data Seven Months Ended January 31, 2005 Year to Date Year End Budget Actual I Variance IFY% I Coll.% Budget Projection V $ 519,640 $ 642,357 $ 122,717 100% 124% $ 519,640 $ 642,357 $ 122,717 84,995 55,000 (29,995) 58% 38% 145,706 145,706 20,763 26,167 5,404 58% 74% 58% 35,594 35,594 116,667 89,236 (27,431) 58% 45% 329,244 200,000 200,000 31,146 28,362 (2,784) 58% 53% 1,914 53,393 53,393 102,393 134,573 32,180 58% 77% 187,374 175,531 175,533 198,748 152,280 (46,468) 58% 45% TOTAL REQUIREMENTS 340,710 340,710 45,579 32,556 (13,023) 58% 42% 431,972 78,135 78,135 131,328 130,582 (746) 58% 58% a),,� 225,134 130,582 205,064 339,520 134,456 58% 97% b)�� 351,539 339,520 - 2,403 2,403 58% n/a - 2,403 9,917 13,394 3,477 58% 79% 17,000 15,000 7,000 10,902 3,902 58% 91% f):':; 12,000 21,000 11,470 7,800 (3,670) 58% 40% 19,662 19,662 965,070 1,022,775 57,705 1,654,404 1,557,238 233,333 233,334 1 58% 58% 400,000 400,000 102,958 88,250 (14,708) 58% 50% 176,500 176,500 336,291 321,584 (14,707) 58% 56% 576,500 576,500 1,821,001 1,986,716 165,715 58% 72% 111rd (94,552) (12,019) 2,403 (2,000) 9,000 (97,166) 2,750,544 2,776,095 25,551 Expenditures Personal Services 235,523 227,045 8,478 58% 56% C) 403,754 402,995 759 Materials and Services 1,176,628 847,384 329,244 58% 42% d) 2,017,077 1,907,077 110,000 Capital Outlay 4,958 1,914 3,044 58% 23% 8,500 8,500 - Contingency 187,374 - 187,374 58% n/a 321,213 - 321,213 TOTAL REQUIREMENTS 1,604,483 1,076,343 528,140 58% 39% 2,750,544 2,318,572 431,972 NET (Resources - Requirements) 216,518 910,373 693,855 457,523 457,523 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 increased due to Director position being filled. 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 TOTALRESOURCES REQUIREMENTS Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency SOLID WASTE Statement of Financial Operating Data Seven Months Ended January 31, 2005 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% 578,285 $1,142,974 $ 1,665,740 $ 522,766 30,975 - (30,975) 58% 0% a) 53,100 53,100 - 13,417 14,143 726 58% 61% 23,000 23,000 70,000 25,915 (44,085) 58% 22% b) 120,000 120,000 - 466,667 613,126 146,459 58% 77% 800,000 900,000 100,000 918,750 1,024,290 105,540 58% 65% 1,575,000 1,655,000 80,000 2,245,833 2,340,058 94,225 58% 61% 3,850,000 3,950,000 100,000 14,583 26,580 11,997 58% 106% c) 25,000 40,000 15,000 14,583 45,093 30,510 58% 180% d)z 25,000 50,000 25,000 17,500 25,913 8,413 58% 86% 30,000 41,000 11,000 8,750 42,968 34,218 58% 286% 15,000 48,000 33,000 3,801,058 4,158,086 357,028 58% 64% 6,516,100 6,880,100 364,000 4,944,032 5,823,826 879,794 58% 76% 7,659,074 8,545,840 886,766 774,108 759,746 14,362 58% 57% 1,327,043 1,327,043 - 1,836,606 1,425,666 410,940 58% 45% f),.' 3,148,468 3,148,468 - 72,479 53,782 18,697 58% 43% 124,250 124,250 - 1,447,266 1,606,028 (158,762) 58% 65% 2,481,028 2,481,028 - 337,333 337,333 58% n/a 578,285 - 578,285 TOTAL REQUIREMENTS 4,467,792 3,845,222 622,570 58% 50% 7,659,074 7,080,789 578,285 NET (Resources - Requirements) 1,502,364 476,240 1,978,604 - 1,465,051 1,465,051 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. 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 TOTAL RESOURCES REQUIREMENTS Expenditures: Personal Services Materials & Services Conferences and Seminars Claims Paid-Medical/Rx Claims Paid-DentalNision 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 Seven Months Ended January 31, 2005 Year to Date Budget T -Actual I Variance I FY,/, FC 0 1 71% $ 3,057,642 $3,057,642 $ - Revised Year End Budget Projection 100% 100% $3,057,642 $ 3,057,642 $ 4,424,284 4,589,879 165,595 58% 61% 7,584,487 7,684,487 100,000 91,318 77,443 (13,875) 58% 49% 156,545 156,545 - 170,333 183,930 13,597 58% 63% 292,000 292,000 - 342,741 344,142 1,401 58% 59% 587,556 587,556 - 240,101 222,433 (17,668) 58% 54% 411,601 411,601 - 16,333 36,900 20,567 58% 132% 28,000 55,000 27,000 - 18,281 18,281 58% n/a - 18,281 18,281 5,285,110 5,473,008 187,898 58% 60% 9,060,189 9,205,470 1145,281 8,342,752 8,530,650 187,898 92% 70% 12,117,831 12,263,112 145,281 63,837 63,805 32 58% 58% 109,435 109,435 1,750 915 835 58% 31% 3,000 3,000 - 4,179,102 3,248,249 930,853 58% 45% 7,164,174 5,229,309 1,934,865 693,048 595,892 97,156 58% 50% 1,188,082 1,032,880 155,202 177,578 176,002 1,576 58% 58% 304,419 304,419 18,593 34,901 (16,308) 58% 109% 31,874 34,901 (3,027) 95,193 95,949 (756) 58% 59% 163,188 163,188 17,617 16,811 806 58% 56% 30,200 30,200 13,258 1,539 11,719 58% 7% 22,728 22,728 2,274 2,684 (410) 58% 69% 3,898 3,898 - 6,344 16,002 (9,658) 58% 147% 10,876 16,002 (5,126) 5,204,757 4,188,944 1,015,813 58% 47% 8,922,439 6,840,525 2,081,914 58 - 58 58% 0% 100 100 - - 1,800,083 - 1,800,083 58% 0% 3,085,857 - 3,085,857 7,068,735 4,252,749 2,815,986 58% 35% 12,117,831 6,950,060 5,167,771 NET (Resources - Requirements) . - 1,274,017 4,277,901 3,003,884 - 5,313,052 5,313,052 a) Year End Projection: 30 weeks of claims annualized equals $5,229,309 for Medical/Rx and $1,032,880 for DentalNision. 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. c) State Assessments: August=$13,966.64; January=$20,934.15 RESOURCES: Beg. Net Working Capital Revenues Tax Revenues - Current Tax Revenues - Prior Federal Grants U.S. Forest Service State Grant SB #1 065 -Court Assess. Marine Board Lic. Fee Narcotic Task Force Grt. Transp. of State Wards SB 1145 City of Sisters Security & Traffic Reimb Seat Belt Program Inmate/Prisoner Housing Contract Payments Inmate Commissary Fees Soc Sec Incentive -Fed Miscellaneous Medical Services Reimb Restitution Sheriff Fees Court Fines and Fees Impound Fees Interest Interest on Unsegregated Rentals Interfund Contract Transport Reimbursements Sale of Eqp & Material Total Revenues Transfers In TOTALRESOURCES SHERIFF Statement of Financial Operating Data Seven Months Ended January 31, 2005 IYear to Date Ye I Budget I Actual I Variance I FY % I Coll. % udget I Pro $ 200,000 $ 1,028,627 $ 828,627 100% 514% $ 200,000 $1,028,627 $ 828,627 6,970,844 11,191,440 4,220,596 58% 237,183 238,910 1,727 58% 39,375 39,978 603 58% 42,000 30,000 (12,000) 58% 67,403 40,046 (27,357) 58% 24,792 24,953 161 58% 49,583 - (49,583) 58% 64,167 82,500 18,333 58% 1,750 3,172 1,422 58% 758,174 1,170,158 411,984 58% 190,919 190,919 - 58% 70,117 15,848 (54,269) 58% 2,042 4,675 2,633 58% 583 2,287 1,704 58% 10,043 8,936 (1,107) 58% 29,167 39,446 10,279 58% 1,750 1,200 (550) 58% 12,950 6,221 (6,729) 58% 7,000 6,896 (104) 58% 2,917 1,434 (1,483) 58% 85,750 63,340 (22,410) 58% 135,917 70,867 (65,050) 58% 43,167 47,572 4,405 58% 17,625 22,773 5,148 58% 1,454 3,533 2,079 58% 25,278 25,635 357 58% 246,299 167,228 (79,071) 58% 2,917 628 (2,289) 58% - 6,065 6,065 58% 9,141,166 13,506,660 4,365,494 58% 1,545,833 1,216,630 (329,203) 58% 10,886,999 15,751,917 4,864,918 58% REQUIREMENTS: EXPENDITURES & TRANSFERS Sheriffs Division 718,001 Automotive/Communications 490,107 Investigations Division 933,727 Patrol Safety Division 3,832,889 Records 350,264 Corrections (Jail) Div. 3,665,914 Transport/Court Security 102,582 Emergency Services 61,729 Special Services Division 239,951 Training Division 87,656 Contingency 168,886 742,660 (24,659) 58% 589,225 (99,118) 58% 978,652 (44,925) 58% 3,746,748 86,141 58% 323,455 26,809 58% 3,442,437 223,477 58% 80,779 21,803 58% 56,534 5,195 58% 222,112 17,839 58% 89,256 (1,600) 58% - 168,886 58% 94% 11,950,018 11,950,018 59% 406,600 406,600 (82,542) 58% 59% 67,500 67,500 TOTAL REQUIREMENTS 42% 72,000 72,000 57% 18,520,566 18,520,566 35% a), 115,548 94,192 (21,356) 59% , 42,500 42,500 0% b)� 85,000 85,000 75% 110,000 110,000 - 106% 3,000 5,000 2,000 go% c) 1,299,727 1,560,212 260,485 58% 327,290 327,290 - 13% d) 120,200 120,200 - 134% 3,500 6,000 2,500 229% 1,000 5,000 4,000 52% 17,216 17,216 - 79% 50,000 50,000 - 40% 3,000 3,000 - 28% 22,200 22,200 - 57% 12,000 12,000 - 29% 5,000 5,000 - 43% 147,000 147,000 - 30% 6 233,000 125,000 (108,000) 64% 74,000 74,000 75% 30,215 30,215 142% 2,493 3,533 1,040 59% 43,333 43,333 40% f)�:n 422,226 422,226 13% 5,000 5,000 - n/a - 6,065 6,065 86% 15,670,566 15,817,300 146,734 46% 2,650,000 2,650,000 85% 18,520,566 19,495,927 975,361 F-E.p. %I 60% g), 1,230,859 1,520,378 (289,519) 70% h); 840,184 840,184 - 61% 1,600,674 1,600,674 - 57% 1) 6,570,667 6,570,667 - 54% 600,452 600,452 - 55% j), 6,284,424 6,284,424 - 46% k)' 175,854 175,854 - 53% 105,821 105,821 - 54% 411,344 411,344 - 59% 150,268 150,268 - 0% 1) 289,519 - 289,519 Transfers Out 151,958 234,500 (82,542) 58% 90% 260,500 260,500 TOTAL REQUIREMENTS 10,803,664 10,506,358 297,306 58% 57% 18,520,566 18,520,566 NET (Resources - Requirements) 5,162,224 975,361 975,361 - 83,335 5,245,559 Sheriff Notes Statement of Financial Operating Data Seven Ended January 31, 2005 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. January billing of $32,612 will be 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 due to traffic team staffing shortages. f) Variance due to timing on receipt of Title 11/111 reimbursements. g) Year End Projection adjusted to include spending of contingency for unplanned expenses. These expenses include microwave project, Street Crimes Unit strartup costs, Sheriffs Office uniforms and other needed items identifeid by the Captains and approved by the Undersheriff and 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 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 Seven Months Ended January 31, 2005 I Year to Date Year End I Budget I Ac Variance I% of Budget Projection $ 600,000 $1,230,708 $ 630,708 100% 1,633,333 2,575,135 941,802 58% 35,000 57,073 22,073 58% 1,750 11,311 9,561 58% 303,333 206,394 (96,939) 58% 14,583 27,437 12,854 58% 11,667 23,358 11,691 58% 3,500 6,960 3,460 58% 11,667 2,156 (9,511) 58% 2,625 4,613 1,988 58% 5,833 16,164 10,331 58% 408 818 410 58% 2,023,699 2,931,419 907,720 58% 2,623,699 4,162,127 1,538,428 58% 1,379,141 1,277,904 101,237 58% 293,907 330,774 (36,867) 58% 289,773 216,371 73,402 58% 75,833 - 75,833 58% 335,046 - 335,046 58% 2,373,700 1,825,049 548,651 58% 249,999 2,337,078 2,087,079 a) Distribution of telephone tax occurs quarterly. b) Invoice for $14,475 to Crook River Ranch pending. 205% $ 600,000 $1,230,708 $ 630,708 92% 2,800,000 2,800,000 95% 60,000 60,000 - 377% 3,000 11,311 8,311 40% a) 520,000 520,000 - 110% 25,000 28,000 3,000 117% 20,000 25,000 5,000 116% 6,000 6,960 960 11% b) 20,000 14,475 (5,525) 103% 4,500 4,700 200 162% 10,000 20,000 10,000 117% 700 900 200 84% 3,469,200 3,491,346 22,146 102% 4,069,200 4,722,054 652,854 54% 2,364,242 2,364,242 - 66% 503,840 503,840 - 44% 496,753 496,753 - 0% 130,000 130,000 - n/a 574,365 - 574,365 45% 4,069,200 3,494,835 574,365 1,227,219 1,227,219 U) 9 U- Ln 0 w 0 co cli a) 0 0 r_ CL co x 2 =1 (D :S Lo �5 v- o:G CM CE ccl:41 Loo C-4 Cl a) L cl. 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P.- C4 m 2, (q N -;r C -A (CL cl� Clt 1- tn S 0) r- (D 'm 00 rl- to N LO co 0 0 9 1= ILL m (D E 05 a) a) M , cm > L) U, w .2 4i 2 LcLa U - a) t5 cm .2 M a) 0 2 a) S 0) (D E - 3: ILL .1 1 > (D a, -C: 12 — CL , U) 2 c a) c im M en x o .0 >, - -2 7CEU! (Do E 2 C', 0 LL co 0 LL IX LL :3 a; LLJ 0 1 a) m 0 r_ 2 0 cm a) a) C CL m "S 6 U) 0 > (D U 'L 2 C, i> a) (D LL LL 0 a) r Q) a a) 0 LL cm = C: 0 ol E m C: C', co C. c T -0 a 4; 0 I.S ',,5 aa) L) 0 (D Z z. ou�) 1-6, �- I C 0 0 122 1�2 0 is e - E (3) co Co w L) CL > CL 0 0 Lu 1-- 65 0 11 iz o �t z c �5 CnICT 0 > 0 CL C) 0 L) I RESOURCES: Beg. Net Working Capital Receipts: Events Telephone Fees - Events Parking Fees Storage RV / Camping Horse Stall Rental Concession % - Food Vending Machines Interfund Contract Rights (Signage, etc.) Grants Miscellaneous Interest Total Receipts Deschutes County - Fair and Expo Center YTD -Budget Basis Statement of Financial Operating Data Seven Months Ended January 31, 2005 IBudget I Actual I Variance I F I Budget I Projection I V�ariance $ 140,800 $ 138,098 $ (2,702) 100% 98% $ 140,800 $ 138,098 $ (2,702) 341,440 310,302 (31,138) 58% 49% 10,000 20,520 10,520 58% 128% 53,500 26,941 (26,559) 58% 31% 29,000 15,048 (13,952) 58% 29% 1,700 2,034 334 58% 51% 500 1,088 588 58% n/a 130,777 136,790 6,013 58% 64% 700 61,498 118,095 57,297 Deposits Received for Future Events: - - 58% 0% 25,000 15,000 (10,000) 58% 33% 17,710 22,707 4,997 58% 75% 2,625 3,468 843 58% 77% 2,850 3,070 220 58% 61% 615,802 556,968 (58,134) 58% 49% Transfer from General Fund 150,000 150,000 - 58% 50% Transfer from Annual County Fair 191,000 191,000 - 58% 100% Total Transfers 341,000 341,000 - 58% 69% TOTALRESOURCES 1,097,602 1,036,066 (60,836) 58% REQUIREMENTS: Expenditures: Personal Services 416,570 393,511 23,059 58% Materials and Services 439,425 345,546 93,879 58% Debt Service 36,782 36,782 - 58% Capital Outlay 45,970 44,775 1,195 58% Transfers Out 97,357 97,357 - 58% Contingency - 45,000 - 58% TOTAL REQUIREMENTS 1,036,104 917,971 118,133 58% NET (Resources - Requirements) 61,498 118,095 57,297 Deposits Received for Future Events: 2004: February 8,667 March 47,444 April 8,271 May 1,585 June 6,820 July 26,850 August 200 Beyond 14,396 TOTAL 114,233 631,000 599,862 (31,138) 16,000 26,520 10,520 87,000 60,441 (26,559) 52,000 38,048 (13,952) 4,000 4,334 334 2,000 2,588 588 215,000 221,013 6,013 1,400 1,400 1,195 32,000 32,000 - 45,000 45,000 - 30,355 35,355 5,000 4,500 5,343 843 5,000 5,220 220 1,125,255 1,077,124 (48,131) 300,000 300,000 191,000 191,000 491,000 491,000 59% 1,757,055 1,706,222 (50,833) F -E-x p---/.� 55% 714,240 691,111 23,129 46%1, 753,494 706,362 47,132 100%,� 36,782 36,782 - n/a 45,970 44,775 1,195 100% 97,357 97,357 - n/a 109,212 - 109,212 52% 1,757,055 1,576,387 180,668 129,835 129,835 Deschutes County Fair and Expo Center Statement of Financial Operating Data January 2005 Transfer from General Fund - - Transfer from Annual County Fair 91,000 91,000 Total Transfers 91,000 91,000 TOTAL RESOURCES REQUIREMENTS: Expenditures: Personal Services Materials and Services Debt Service Capital Outlay Transfers Out Contingency TOTAL REQUIREMENTS NET (Resources - Requirements) 193,579 162,867 (30,712) 59,510 Budget Actual Varianc RESOURCES: 94,181 Beg. Net Working Capital $ $ $ - Receipts: Events 46,750 24,421 (22,329) Telephone Fees - Events 1,000 280 (720) Parking Fees 4,000 7,379 3,379 Storage 1,500 1,628 128 RV / Camping - 216 216 Horse Stall Rental - - - Concession % - Food 21,000 19,389 (1,611) Vending Machines - - Interfund Contract - - Rights (Signage, etc.) 25,000 15,000 (10,000) Grants 2,529 2,529 - Miscellaneous 375 576 201 Interest 425 449 24 Total Receipts 102,579 71,867 (30,712) Transfer from General Fund - - Transfer from Annual County Fair 91,000 91,000 Total Transfers 91,000 91,000 TOTAL RESOURCES REQUIREMENTS: Expenditures: Personal Services Materials and Services Debt Service Capital Outlay Transfers Out Contingency TOTAL REQUIREMENTS NET (Resources - Requirements) 193,579 162,867 (30,712) 59,510 54,909 4,601 62,775 58,669 4,106 94,181 94,181 216,466 207,759 8,707 (22,887) (44,892) (22,005) E 0 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 MEETING DESCHUTES COUNTY BOARD OF COMMISSIONERS DATEMME: � 9:00 AM, Wed., Feb. 23 LOCATION:� Commissioners' Office DEPARTMENT OR GROUP: ATTENDEES: Finance/Tax Marty Wynne, Mike Maier, Mike Daly, Tom DeWolf, Dennis Luke PURPOSE OF MEETING: ITEMS DISCUSSED: e e Regular dept. update. 14-1 --.,v d 4 ACTION(S) TAKEN BY BOARD: Al Z7 t' e FOLLOW-UP REQUIRED: /41 /V e '7 ef A -f C 'o-4). f11 -- REPORT COMPLETED/SUBMITTED BY: plr� BOCC - 7-03 PLEASE RETURN COMPLETED FORMTO THE BOCC SECRETARY