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2005-748-Minutes for Meeting March 23,2005 Recorded 5/27/2005COUNTY OFFICIAL NANCYUBLANKENSHIP, COUNTY CLERKDS CJ COMMISSIONERS' JOURNAL ,,.1,., IN Ell 05/27/2005 04;15;47 PM -7 DESCHUTES COUNTY CLERK CERTIFICATE PAGE This page must be included if document is re-recorded. Do Not remove from original document. G~J~Es c0 wg 2 0 Deschutes County Board of Commissioners 1130 NW Harriman St., Bend, OR 97701-1947 (541) 388-6570 - Fax (541) 388-4752 - www.deschutes.orc MINUTES OF DEPARTMENT UPDATE - FINANCE/TAX DEPARTMENT DESCHUTES COUNTY BOARD OF COMMISSIONERS WEDNESDAY, MARCH 23, 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, 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 agenda were discussed in detail. (A copy is attached for reference) Mr. Wynne indicated that he and staff have been working on the FY 2005-06 budget in preparation of budget meetings. Being no further items addressed, the meeting adjourned at 9:45 p. m. DATED this 23rd Day of March 2005 for the Deschutes County Board of Commissioners. Tom DeWolf, Chair ATTEST: Recording Secretary R. Luke, Commissioner Board of Commissioners' Monthly Meeting Finance Director/Treasurer AGENDA March 23, 2005 (1) Monthly Financial Reports (2) Monthly Investment Report (3) Estimated FY 05-06 Property Taxes (4) Performance Measures Memorandum Date: March 14, 2005 To: Board of County Commissioners Mike Maier, County Administrator From: Marty Wynne, Finance Director RE: Monthly Financial Reports Attached please find February 2005 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 GENERALFUND Statement of Financial Operating Data Eight Months Ended February 28, 2005 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 Year to Date Revised Bud Actual Variance FY % Coll. $ 4,700,000 $ 4,994,433 $ 294,433 100% 106% Revised Year End $ Budget Projection Variance Variance $ 4,700,000 $ 4,994,433 $ 294,433 6% TOTAL RESOURCES 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) 9,530,000 13,736,354 4,206,354 67% 96% 14,295,000 14,700,000 405,000 3% 1,113,719 1,374,365 260,646 67% 82% 1,670,578 1,670,578 - 0% 683,195 841,384 158,189 67% 82% 1,024,792 1,124,792 100,000 10% 923,667 1,407,652 483,985 67% 102% 1,385,500 1,985,500 600,000 43% 9,324 12,294 2,970 67% 88% 13,986 13,986 - 0% 219,207 119,200 (100,007) 67% 36% 328,810 268,810 (60,000) -18% 144,967 193,227 48,260 67% 89% 217,450 217,450 - 0% 6,533 7,554 1,021 67% 77% 9,800 9,800 - 0% 44,200 59,539 15,339 67% 90% 66,300 66,300 - 0% 124,667 155,898 31,231 67% 83% 187,000 187,000 - 0% 12,799,479 17,907,467 5,107,988 67% 93% 19,199,216 20,244,216 1,045,000 5% 17,499,479 22,901,900 5,402,421 67% 96% 23,899,216 25,238,649 1,339,433 6% Exp. 2,251,555 2,074,271 177,284 67% 61% 3,377,333 3,237,333 140,000 4% 788,031 721,863 66,168 67% 61% - 1,182,047 1,182,047 - 0% 34,251 25,664 8,587 67% 50% 51,377 51,377 - 0% 383,574 377,502 6,072 67% 66% 575,361 575,361 - 0% 2,261,982 2,076,352 185,630 67% 61% 3,392,973 3,212,973 180,000 5% 527,443 490,165 37,278 67% 62% 791,165 771,165 20,000 3% 101,178 92,047 9,131 67% 61% 151,767 151,767 - 0% 94,825 77,961 16,864 67% 55% 142,237 142,237 - 0% 109,291 97,025 12,266 67% 59% 163,936 163,936 - 0% 543,427 515,924 27,503 67% 63% 815,140 815,140 - 0% 1,241,450 - 1,241,450 67% n/a a) 1,862,175 - 1,862,175 100% 8,337,007 6,548,774 1,788,233 67% 52% 12,505,511 10,303,336 2,202,175 18% 6,927,633 6,319,612 608,021 67% 61% 10,391,450 10,391,450 - 0% 15,264,640 12,868,386 2,396,254 67% 56% 22,896,961 20,694,786 2,202,175 10% 2,234,839 10,033,514 7,798,675 b) 1,002,255 4,543,863 3,541,608 a) The Contingency in the Adopted budget was $2,252,265. The reduction of $390,090 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, Victims Assistance - $46,935 and Legal - $10,000, and (3) transferring appropriation to Finance/Tax - $4,600 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 #1065-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 %,Umivi Jus r 1Ut-JUVr_N1Lt Statement of Financial Operating Data Eight Months Ended February 28, 2005 Year to ate Budget Actual Variance FY % Coll. Year n Budget Projection Variance $ 314,190 $ 199,202 $ (114,988) 100% n/a a) $ 314,190 $ 199,202 $ (114,988) 123,864 84,808 (39,056) 67% 46% b) 185,796 154,808 (30,988) 26,225 28,546 2,321 67% 73% 39,338 42,146 2,808 2,692 4,043 1,351 67% 100% 4,038 6,488 2,450 22,267 25,686 3,419 67% 77% c) 33,400 42,033 8,633 153,293 130,811 (22,482) 67% 57% d) 229,939 261,622 31,683 33,333 53,730 20,397 67% 107% e) 50,000 75,000 25,000 1,000 1,905 905 67% 127% f) 1,500 3,250 1,750 258,635 118,123 (140,512) 67% 30% g). 387,953 385,146 (2,807) 66,667 58,490 (8,177) 67% 58% h) 100,000 107,089 7,089 958 1,586 628 67% 110%, f) 1,437 2;026 589 2,833 4,288 1,455 67% 101% f) 4,250 6,432 2,182 23,247 22,277 (970) 67% 64% 34,870 33,032 (1,838) 715,014 534,293 (180,721) 67% 50% 1,072,521 1,119,072 46,551 Transfers In-General Fund 3,266,026 3,266,026 - 67% Transfers In-Sheriff 35,000 26,250 (8,750) 67% TOTAL RESOURCES 4,330,230 4,025,771 (295,709) 67% REQUIREMENTS: Expenditures Community Justice-Juvenile Personal Services Materials and Services Capital Outlay Juvenile Resource Center 1,469,771 1,415,534 54,237 67% 986,015 811,558 174,457 67% 67 - 67 67% Personal Services 1,504,456 1,496,348 8,108 67% Materials and Services 135,129 146,909 (11,780) 67% Contingency 130,062 - 130,062 67% 67% _i) 4,899,039 4,909,039 10,000 50% 52,500 52,500 - 64%,- 6,338,250 6,279,813 (58,437) Exp. 64% 2,204,657 2,204,657 - 55% 1,479,022 1,479,022 - 0% 100 100 - 66% k) . 2,256,684 2,281,122 (24,438) ' 72% 1) 202,694 207,694 (5,000) n/a 195,093 - 195,093 TOTAL REQUIREMENTS 4,225,500 3,870,349 355,151 67% 61% 6,338,250 6,172,595 165,655 NET (Resources - Requirements) 104,730 155,422 59,442 - 107,218 107,218 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 $20,542 due to projected extension to 12/31/05; JAIBG reduced by $10,446. c) Food Subsidy Revenues exceeding projections due to increased participation in Snack/Commodities Program. d) JCP costs reimbursed quarterly for Maplestar, a treatment foster care provider. Quarterly Reimbursements are $65,406. e) $64,942 Billed through 2/28/05. $6,620 outstanding. f) Year End Projections revised in accordance with 8 month trend. g) Behavioral Rehabilitation Services billing through February totals $208,610, 3% less than projected at 8 Months into the Fiscal Year. Payments have been received for July through Oct 2004. h) Level 7 funding reimbursed quarterly. Each quarter reimbursement is approx. $24,299. Revised YE projection to include Trillium Reimbursement for Aramark Food Expenses. Trillium obtained its own contract on 1/27/05. i) Additional $10,000 authorized by BOCC for JCJ Flex Funds j) Actual Expenditures to date do not include Accrued Liability for BRS WellSpring Program in the amount of $63,152. k) Resource Center On-Call is trending over budget due to turnover in On-Call Employees, Additional Training, and Extended Vacations by FT Personnel. 1) Food and Medication Costs trending higher due to steady increase in the Average Daily Population in the Resource Center. SHERIFF Statement of Financial Operating Data Eight Months Ended February 28, 2005 RESOURCES: Beg. Net Working Capital Revenues Tax Revenues - Current Tax Revenues - Prior Federal Grants U.S. Forest Service State Grant SB #1065-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 TOTAL RESOURCES Year to Date Year End Budget Actual Variance FY % Coll. % Budget Projection Variance $1,028,628 $1,028,628 $ - 7,966,679 11,772,197 3,805,518 271,067 253,538 (17,529) 45,000 39,978 (5,022) 48,000 30,000 (18,000) 77,032 40,046 (36,986) 28,333 28,546 213 56,667 32,612 (24,055) 73,333 82,500 9,167 2,000 3,172 1,172 866,485 1,170,158 303,673 218,193 218,194 1 80,133 19,848 (60,285) 2,333 5,050 2,717 667 2,287 1,620 11,477 - (11,477) 33,333 46,150 12,817 2,000 1,200 (800) 14,800 6,310 (8,490) 8,000 6,896 (1,104) 3,333 1,602 (1,731) 98,000 68,761 (29,239) 155,333 78,280 (77,053) 49,333 53,672 4,339 20,143 32,537 12,394 1,662 4,079 2,417 28,889 29,297 408 281,484 212,576 (68,908) 3,333 628 (2,705) - 6,065 6,065 10,447,042 14,246,179 3,799,137 100% 100% $1,028,628 $1,028,628 $ - 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 1,766,667 1,390,435 (376,232) 67% 13,242,337 16,665,242 3,422,905 67% REQUIREMENTS: EXPENDITURES & TRANSFERS 99% 11,950,018 11,950,018 62% 406,600 406,600 - 59% 67,500 67,500 - 42% 72,000 72,000 - 35% a) 115,548 94,192 (21,356) 67% 42,500 42,500 - 38% b) 85,000 85,000 - 75% 110,000 110,000 - 106% 3,000 5,000 2,000 90% c) 1,299,727 1,560,212 260,485 67% 327,290 327,290 - 17% d) 120,200 120,200 - 144% 3,500 6,000 2,500 229% 1,000 5,000 4,000 0% e) 17,216 - (17,216) 92% 50,000 50,000 - 40% 3,000 3,000 - 28% 22,200 22,200 - 57% 12,000 12,000 - 32% 5,000 5,000 - 47% 147,000 147,000 - 34% 0 233,000 125,000 (108,000) 73% 74,000 74,000 - 108% 30,215 60,000 29,785 164% 2,493 6,000 3,507 68% 43,333 43,333 - 50% g) 422,226 422,226 - 13% 5,000 5,000 - n/a - 6,065 6,065 91% 15,670,566 15,832,336 161,770 52% 2,650,000 2,650,000 86% 19,349,194 19,510,964 161,770 Exp. Sheriffs Division 820,573 852,863 (32,290) 67% 69% h) 1,230,859 1,391,429 (160,570) Automotive/Communications 583,456 666,101 (82,645) 67% 76% 1) 875,184 1,003,572 (128,388) Investigations/Evidence 1,067,116 1,108,605 (41,489) 67% 69% j)' 1,600,674 1,673,094 (72,420) Patrol/Civil/Comm Supp 4,380,445 4,255,857 124,588, 67% 65% k) 6,570,667 6,377,475 193,192 Records 400,301 368,154 32,147 67% 61% 1) 600,452 549,606 50,846 Adult Jail 4,189,616 3,956,223 233,393 67% 63% m) 6,284,424 6,131,376 153,048 Transport/Court Security 117,236 94,772 22,464 67% 54% n) 175,854 148,103 27,751 Emergency Services 70,547 64,491 6,056 67% 61% 105,821 96,738 9,083 Special Services Division 274,229 255,958 18,271 67% 62% 411,344 412,439 (1,095) Training Division 100,179 108,849 (8,670) 67% 72% 0) 150,268 186,223 (35,955) Contingency 722,098 - 722,098 67% 0% 1,083,147 - 1,083,147 Transfers Out 173,667 234,250 (60,583) 67% 90% 260,500 260,500 - TOTAL REQUIREMENTS 12,899,463 11,966,123 933,340 67% 62% 19,349,194 18,230,555 1,118,639 NET(Resources - Requirements) 342,874 4,699,119 4,356,245 - 1,280,409 1,280,409 Sheriff Notes Statement of Financial Operating Data Eight Ended February 28, 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. 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) Other Mug Shot system users are paying maintenance directly to the vendors. f) 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. g) Variance due to timing on receipt of Title II/III reimbursements. h) Year end projection includes $50,000 to IT consultant and $50,000 for parking lot expansion which will be funded by contingency. 1) Year end projection includes $25,000 for Microwave project, automotive repair equipment and communications equipment which will be funded by contingency. j) Year end projections include Street Crimes unit startup costs and additional computer forensic equipment. k) Year end projections included $100,000 for additional patrol vehicles which are funded from savings in delays in filling open positions in other Divisions. 1) Year end projections includes labor savings and spending less than planned for supplies and purchased services. m) Year end projections includes savings from delays in filling open positions partially offset by purchasing productivity tools (PC's and office furniture) n) Year end projections includes savings from delays in filling open positions and spending less than planned for office supplies. o) Unplanned spending for safety equipment (traning mats) and range improvements results in above plan spending in the Traning Division. HEALTH Statement of Financial Operating Data Eight Months Ended February 28, 2005 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 Year to Date Year End Budget Actual Variance FY % Coll. % Budget Projection Variance $ 663,322 $ 844,015 $ 180,693 100% 127% $ 663,322 $ 844,015 $ 180,693 2,000 - (2,000) 867,319 839,496 (27,823) 21,193 16,214 (4,979) 87,607 77,328 (10,279) 3,600 2,612 (988) 115,833 118,038 2,205 304,667 215,969 (88,698) 6,933 15,739 8,806 43,383 32,704 (10,679) - 2,329 2,329 33,280 32,409 (871) 86,167 86,407 240 11,000 18,260 7,260 41,500 53,015 11,515 6,267 11,199 4,932 8,367 6,493 (1,874) 39,740 30,573 (9,167) - 4,800 4,800 1,678,856 1,563,585 (115,271) 67% 0% a) 3,000 - (3,000) 67% 65% 1,300,978 1,318,523 17,545 67% 51% 31,790 31,790 - 67% 59% 131,410 121,300 (10,110) 67% 48% 5,400 5,400 - 67% 68% 173,750 202,351 28,601 67% 47% b) 457,000 365,000 (92,000) 67% 151% 10,400 18,000 7,600 67% 50% 65,075 65,075 - 67% n/a - 2,329 67% 65% 49,920 52,000 2,080 67% 67% 129,250 129,611 361 67% 111% c) 16,500 26,000 9,500 67% 85% c) 62,250 66,000 3,750 67% 119% 9,400 17,000 7,600 67% 52% 12,550 9,700 (2,850) 67% 51% 59,610 52,410 (7,200) 67% n/a - 7,200 7,200 67% 62% 2,518,283 2 489 689 (309231 Transfers In-General Fund 1,526,274 1,526,274 - 67% 67% TOTAL RESOURCES 3,868,452 3,933,874 65,422 67% 72% REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency Exp. 2,289,411 2,289,411 - 5,471,016 5,623,115 149,770 2,284,317 2,136,589 147,728 67% 62% e) 3,426,475 3,267,000 159,475 780,071 732,609 47,462 67% 63% 1,170,106 1,193,000 (22,894) 47,059 47,546 (487) 67% 67% a) 70,589 55,000 15,589 100,000 75,000 25,000 67% 50% 150,000 150,000 - 235,897 - 235,897 67% n/a 353,846 - 353,846 TOTAL REQUIREMENTS 3,447,344 2,991,744 455,600 67% 58% 5,171,016 4,665,000 506,016 NET (Resources - Requirements) 421,108 942,130 521,022 300,000 958,115 655,786 Unappropriated Ending Fund Balance a) Medicare fees are collected as part of Patient Insurance Fees. b) Collection for patient fees lag one month. Family Planning Exp Project is paid through January. Family Planning reimbursements no longer include STD visits, which impacted revenue significantly. c) Increases in vital record fee rates, combined with the impact of population increases has resulted in higher vital record fees. 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 MENTAL HEALTH Statement of Financial Operating Data Eight Months Ended February 28, 2005 Year to Date Year End Budget Actual Variance FY % Coll. % Budget Projection Variance $1,402,580 $1,634,080 $ 231,500 100% 117% a) $1,402,580 $1,634,080 $ 231,500 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 3,667 3,480 (187) 66,667 72,579 5,912 66,273 - (66,273) 5,677,709 5,779,092 101,383 273,125 161,319 (111,806) 86,126 97,025 10,899 76,430 171,952 95,522 57,333 61,530 4,197 10,000 17,500 7,500 162,000 80,250 (81,750) 5,093 4,800 (293) 30,500 64,811 34,311 86,638 143,921 57,283 10,947 10,225 (722) 20,000 34,523 14,523 10,667 8,758 (1,909) - 75 75 37,938 28,857 (9,081) 1,642,015 1,618,687 (23,328) Total Revenues 8,323,128 8,359,384 36,256 67% Transfers In-General Fund 627,148 627,148 - 67% Transfers In-Other 266,667 266,667 - 67% TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency 10,619,523 10,887,279 267,756 67% 3,884,478 3,637,164 247,314 5,036,516 4,770,243 266,273 6,667 - 6,667 100,000 75,000 25,000 1,124,335 - 1,124,335 TOTAL REQUIREMENTS NET (Resources - Requirements) 67% 63% 5,500 5,500 - 73% 100,000 100,000 - 0% c) 99,410 99,410 - 68% d) 8,516,563 9,017,552 500,989 39% c) 409,687 409,687 - 75% 129,189 129,189 - 150% e) 114,645 210,167 95,522 72% 86,000 86,000 - 117% i). 15,000 30,000 15,000 33% f) 243,000 243,000 - 63% 7,640 7,640 - 142% j) 45,750 80,061 34,311 111% e)" 129,957 187,240 57,283 62% 16,421 16,421 - 115% g)' 30,000 51,785 21,785 55% 16,000 16,000 - n/a - 75 75 51% 56,907 56,907 - 66% " 2,463,023 2,463,023 - 67% 12,484,692 13,209,657 724,965 67%.: • 940,722 940,722 - 67% 400,000 400,000 - 71% 15,227,994 16,184,459 956,465 Exp. % 62% b)'; 5,826,717 5,632,438 194,279 67% 63% h)` 7,554,774 7,554,774 - 67% 0% 10,000 10,000 - 67% 50% 150,000 150,000 - 67% n/a 1,686,503 - 1,686,503 10,151,996 8,482,407 1,669,589 67% 56% 15,227,994 13,347,212 1,880,782 467,527 2,404,872 1,937,345 - 2,837,247 2,837,247 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 positions 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 2 more amendments increasing state contract revenues by $500,000 this fiscal year, and providing a combined permanent increase to our base annual revenue of $250,000. This money is in addition to earlier revenue increases that prompted our Supplemental Budget changes. 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. j) Two grants, one for $25,000 and the other for $20,000 were approved subsequent to 2004/05 budget adoption. COMMUNITY DEVELOPMENT Statement of Financial Operating Data Eight Months Ended February 28, 2005 Year to Date Year End Budget Actual Variance FY % Coll. % Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 1,135,377 $ 1,135,377 - 100% n/a $ 1,135,377 $ 1,135,377 - Revenues Admin-Operations 23,467 79,134 55,667 67% 225% a) 35,200 105,000 69,800 Admin-GIS 8,667 5,711 (2,956) 67% 44% b)` 13,000 9,500 (3,500) Admin-Code Enforcement 162,900 186,003 23,103 67% 76% c)' 244,350 275,000 30,650 Building Safety 1,278,190 1,356,857 78,667 67% 71% c) 1,917,285 2,025,000 107,715 Electrical 334,833 366,331 31,498 67% 73% c) 502,250 535,000 32,750 Contract Services 401,747 457,142 55,395 67% 76% c) 602,620 685,000 82,380 Env Health-On Site Prog 465,347 448,487 (16,860) 67% 64% 698,020 675,000 (23,020) Env Health-Lic Facilities 256,250 378,765 122,515 67% 99% d) 384,375 384,375 - Env Health-Grant 78,667 24,212 (54,455) 67% 21% e) 118,000 50,000 (68,000) Env Health - Drinking H2O 26,780 37,940 11,160 67% 94% 0 40,170 40,170 - Planning-Current 569,283 624,927 55,644 67% 73% c) 853,925 925,000 71,075 Planning-Long Range 314,005 306,186 (7,819) 67% 65% 471,007 450,000 (21,007) Total Revenues 3,920,136 4,271,695 351,559 67% 73% 5,880,202 6,159,045 278,843 Trans In-CDD Reserve 67 - (67) 67% 0% 100 - (100) Trans In-CDD Bldg/Elec 133 - (133) 67% 0% 200 - (200) TOTAL RESOURCES 5,055,713 5,407,072 351,359 67% 77% 7,015,879 7,294,422 278,543 REQUIREMENTS: Exp. EXPENDITURES & TRANSFERS Admin-Operations Division 2,047,104 1,291,154 755,950 67% 42% 3,070,656 3,070,656 - Admin-GIS Division 112,469 111,857 612 67% 66% 168,703 168,703 - Admin-Code Enforcement 101,363 106,212 (4,849) 67% 70% g) 152,044 152,044 - Building Safety Division 616,269 609,105 7,164 67% 66% 924,403 924,403 - Electrical Division 224,901 239,590 (14,689) 67% 71% h) 337,352 337,352 - Contract Services 235,015 227,861 7,154 67% 65% 352,523 352,523 - Env Health-On Site Pgm 248,881 231,426 17,455 67% 62% 373,322 373,322 - Env Health-Lic Facilities 207,998 191,578 16,420 67% 61% 311,997 311,997 - Env Health-Grant Division 63,681 33,273 30,408 67% 35% e) 95,521 95,521 - Env Health - Drinking H2O 29,223 27,529 1,694 67% 63% 43,835 43,835 - Planning-Current Division 520,077 501,429 18,648 67% 64% 780,115 780,115 - Planning-Long Range Div 270,272 296,597 (26,325) 67% 73% i) 405,408 405,408 - TOTAL REQUIREMENTS 4,677,253 3,867,611 809,642 67% 55% 7,015,879 7,015,879 - NET (Resources - Requirements) 378,460 1,539,461 1,161,001 - 278,543 278,543 a) Increased amount is due to 1) revenue associated with a new addressing services contract with the City of Redmond, 2) Higher than expected fund balance which generated additional interest earnings, and 3) Road access permits higher than expected. b) GIS staff have been involved with non-revenue producing (internal) projects. c) Seasonal volume-permit volume higher in warmer months. Year-end totals may be higher than expected. d) Licensed Facility revenue is primarily received in January/February after license renewal notices are issued. e) EPA grant bills typically lag behind billing 2-3 months, although revenue/expense will be lower than budgeted. f) Revenue is received in lump payments--year end estimate is still valid. g) Expenses high due to higher CDD management personnel costs. ROAD Statement of Financial Operating Data Eight Months Ended February 28, 2005 Year to Date Year End Budget Actual Variance FY % Coll. % Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 4,992,257 $ 5,475,344 $ 483,087 100% 110% $ 4,992,257 $ 5,475,344 $ 483,087 Revenues Forest Receipts 1,973,333 2,967,469 994,136 67% 100% a) : 2,960,000 2,967,469 7,469 Federal Mineral Leases - 2,177 2,177 67% n/a - 2,177 2,177 Motor Vehicle Revenue 4,666,667 5,117,729 451,062 67% 73% 7,000,000 7,400,000 400,000 City of Bend 33,333 70,255 36,922 67% 141% b) 50,000 80,000 30,000 City of Redmond 133,333 255,755 122,422 67% 128% b) 200,000 380,000 180,000 City of Sisters - 39,998 39,998 67% n/a - 39,998 39,998 Miscellaneous Fees 21,333 - (21,333) 67% 0% 32,000 - (32,000) Miscellaneous 21,333 45,924 24,591 67% 144% 32,000 50,000 18,000 Road Vacations 1,333 1,500 167 67% 75% 2,000 2,000 - Interest on Investments 40,000 74,468 34,468 67% 124% 60,000 95,000 35,000 Interfund Bldg Rentals 10,000 15,672 5,672 67% 104% 15,000 23,508 8,508 Donations 1,600 2,684 1,084 67% 112% 2,400 2,684 284 Equipment Repairs 133,333 145,454 12,121 67% 73% `c) 200,000 200,000 - Vehicle Repairs 46,667 - (46,667) 67% 0% d). 70,000 78,000 8,000 LID Construction 66,667 - (66,667) 67% 0%= e)'., 100,000 45,000 (55,000) Vegetation Management 20,000 - (20,000) 67% 0%' 30,000 15,000 (15,000) Sale of Eqp & Material 163,333 170,445 7,112 67% 70%' ;c),, 245,000 245,000 - Sale of Public Lands 333 443 110 67% 89%: 500 443 (57) Total Revenues 7,332,598 8,909,973 1,577,375 67% 81%. 10,998,900 11,626,279 627,379 Transfers In-Road Imprvmt 193,333 - (193,333) 67% 0% . 290,000 290,000 - TOTAL RESOURCES 12,518,188 14,385,317 1,867,129 67% 77% 16,281,157 17,391,623 1,110,466 REQUIREMENTS: Exp. Expenditures Personal Services 2,848,468 2,812,273 36,195 67% 66% 4,272,702 4,214,497 58,205 Materials and Services 4,208,654 3,611,966 596,688 67% 57% f) 6,312,981 6,122,211 190,770 Capital Outlay 2,750,507 8,398 2,742,109 67% 0% g) 4,125,760 611,500 3,514,260 Transfers Out 580,000 870,000 (290,000) 67% 100% 870,000 870,000 - Contingency 466,476 - 466,476 67% n/a 699,714 - 699,714 TOTAL REQUIREMENTS 10,854,105 7,302,637 3,551,468 67% 45% NET (Resources - Requirements) 1,664,083 7,082,680 5,418,597 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 11,818,208 4,462,949 5,573,415 5,573,415 ADULT PAROLE & PROBATION Statement of Financial Operating Data Eight Months Ended February 28, 2005 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 Year to Date Budget Actual Variance FY % Coll. % $ 413,036 $ 424,448 $ 11,412 100% 103% Revised Year End Budget Projection Variance $ 413,036 $ 424,448 $ 11,412 Transfers In-General Fund TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency TOTAL REQUIREMENTS NET (Resources - Requirements) 1,190,475 1,430,193 239,718 67% 80% a) 1,785,713 1,906,924 121,211 7,551 10,006 2,455 67% 88% 11,327 11,327 - 7,906 19,506 11,600 67% 164% b) 11,859 23,000 11,141 533 502 (31) 67% 63% 800 800 - 6,067 10,776 4,709 67% 118% c), 9,100 12,000 2,900 122,000 68,019 (53,981) 67% 37% d) 183,000 150,000 (33,000) 116,667 141,015 24,348 67% 81% 175,000 175,000 - - 70 70 67% n/a - 70 70 1,333 424 (909) 67% 21% d) 2,000 1,000 (1,000) 2,000 303 (1,697) 67% 10% d) 3,000 1,000 (2,000) 2,400 7,352 4,952 67% 204% . 3,600 8,000 4,400 8,800 10,100 1,300 67% 77% 13,200 15,000 1,800 2,400 875 (1,525) 67% 24% =-e)-' 3,600 3,600 - 71,255 71,255 - 67% 100% f) 71,255 71,255 - 1,539,387 1,770,396 231,009 67% 78% 2,273,454 2,378,976 105,522 - 22,300 22,300 67% n/a. - 22,300 22,300 1,952,423 2,217,144 264,721 67% 83% 2,686,490 2,803,424 116,934 Exp. 1,399,949 1,315,043 84,906 67% 63% 2,099,923 2,099,923 - 347,787 343,000 4,787 67% 66% 521,681 521,681 - 67 - 67 67% 0% 100 100 - 43,191 - 43,191 67% n/a 64,786 - 64,786 1,790,994 1,658,043 132,951 67% 62% 2,686,490 2,621,704 64,786 161,429 559,101 397,672 - 181,720 181,720 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 Comm. on Children & Families Statement of Financial Operating Data Eight Months Ended February 28, 2005 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 Lottery Grant Sale Map Photo or Copies Miscellaneous Interest on Investments Grants-Private Total Revenues Year to Date Year End Budget Actual Variance FY % Coll. % Budget Projection Variance $ 519,640 $ 642,357 $ 122,717 100% 124% $ 519,640 $ 642,357 $ 122,717 97,137 60,000 (37,137) 23,729 26,167 2,438 133,333 89,236 (44,097) 35,595 28,362 (7,233) 117,021 134,573 17,552 227,140 170,354 (56,786) 52,090 45,579 (6,511) 150,089 130,582 (19,507) 234,359 339,520 105,161 - 6,234 6,234 - 2,403 2,403 11,333 13,814 2,481 8,000 12,509 4,509 13,108 7,800 (5,308) 1,102,934 1,067,133 (35,801) 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% n/ 67% 67% 67% 67% Trans from General Fund 266,667 270,666 3,999 67% Trans from Other 117,667 88,250 (29,417) 67% Total Transfers In 384,334 358,916 (25,418) 67% TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency TOTAL REQUIREMENTS 2,006,908 2,068,406 61,498 67% 75% Exp. 269,169 262,028 7,141 67% 65% c) 1,344,718 963,602 381,116 67% 48% d) 5,667 1,914 3,753 67% 23% 214,142 - 214,142 67% n/a 1,833,696 1,227,544 606,152 67% 45% 2,750,544 2,770,467 19,923 403,754 402,995 759 2,017,077 1,798,102 218,975 8,500 8,500 - 321,213 - 321,213 2,750,544 2,209,597 540,947 NET (Resources - Requirements) 173,212 840,862 667,650 - 560,870 560,870 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. 41% 145,706 145,706 - 74% 35,594 35,594 - 45% 200,000 200,000 - 53% 53,393 53;393 - 77% 175,531 175,533 2 50% 340,710 340,710 - 58% 78,135 78,135 - 58% a) ' 225,134 130,582 (94,552) 97% b) 351,539 339,520 (12,019) - 6,234 6,234 n/a - 2,403 2,403 81%; 17,000 15,000 (2,000) 104% 12,000 21,000 9,000 40%_- 19,662 7,800 (11,862) 1,654,404 1,551,610 (102,794) 68% 400,000 400,000 - 50% 176,500 176,500 - 62% 576,500 576,500 a - SOLID WASTE Statement of Financial Operating Data Eight Months Ended February 28, 2005 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 Debt Service Capital Outlay Transfers Out Contingency Year to Date Year End Budget Actual Variance FY % Coll. % Budget Projection Variance $1,142,974 $ 1,665,740 $ 522,766 100% 146% $1,142,974 $ 1,665,740 $ 522,766 35,400 - (35,400) 67% 0% a)` 53,100 53,100 - 15,333 15,892 559 67% 69% 23,000 24,000 1,000 80,000 25,915 (54,085) 67% 22% b) 120,000 155,000 35,000 533,333 674,586 141,253 67% 84% 800,000 1,000,000 200,000 1,050,000 1,140,813 90,813 67% 72% 1,575,000 1,723,000 148,000 2,566,667 2,638,669 72,002 67% 69% 3,850,000 3,950,000 100,000 16,667 27,656 10,989 67% 111% c): 25,000 40,000 15,000 16,667 47,119 30,452 67% 188% d)` 25,000 55,000 30,000 20,000 29,810 9,810 67% 99% 30,000 44,000 14,000 10,000 44,597 34,597 67% 297% e) 15,000 52,000 37,000 4,344,067 4,645,057 300,990 67% 71% 6,516,100 7,096,100 580,000 5,487,041 6,310,797 823,756 67% 82% 7,659,074 8,761,840 1,102,766 Exp. 884,695 872,230 12,465 67% 66% 1,327,043 1,324,531 2,512 2,098,979 1,682,985 415,994 67% 53% f) 3,148,468 2,848,469 299,999 381,028 381,028 . - 67% 100% 381,028 381,028 - 82,833 82,332 501 67% 66% 124,250 119,930 4,320 1,400,000 1,225,000 175,000 67% 58% 2,100,000 2,100,000 - 385,523 - 385,523 67% n/a 578,285 - 578,285 TOTAL REQUIREMENTS 5,233,058 4,243,575 989,483 67% 55% NET (Resources - Requirements) 253,983 2,067,222 1,813,239 7,659,074 6,773,958 885,116 1,987,882 1,987, 882 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. Health Benefits Trust Statement of Financial Operating Data Eight Months Ended February 28, 2005 Year to Date Revised Year End Budget Actual Variance FY % C011. % Budget Projection Variance RESOURCES Beg. Net Working Capital $ 3,057,642 $ 3,057,642 $ - 100% 100% $ 3,057,642 $ 3,057,642 $ - Revenues: Internal Premium Charges 5,056,325 5,247,380 191,055 58% 69% 7,584,487 7,684,487 100,000 P/T Emp - Add'I Prem 104,363 86,429 (17,934) 58% 55% 156,545 156,545 - Employee Prem Contribution 194,667 209,515 14,848 58% 72% 292,000 292,000 - COIC 391,704 394,288 2,584 58% 67% 587,556 587,556 - Retiree / COBRA Co-Pay 274,401 256,057 (18,344) 58% 62% 411,601 411,601 - Medical Services Reimb - 50,000 50,000 58% n/a - 50,000 50,000 Interest 18,667 44,462 25,795 58% 159% 28,000 55,000 27,000 Prescription Rebates - 18,281 18,281 58% n/a - 18,281 18,281 Total Revenues 6,040,127 6,306,412 266,285 58% 70% 9,060,189 9,255,470 195,281 TOTAL RESOURCES 9,097,769 9,364,054 266,285 92% 77% 12,117,831 12,313,112 195,281 REQUIREMENTS Exp. Expenditures: Personal Services 73,957 73,220 737 58% 66% 110,935 110,935 - Materials & Services Conferences and Seminars 2,000 915 1,085 58% 31% 3,000 3,000 - Claims Paid-Medical/Rx 4,776,116 3,536,426 1,239,690 58% 49% a) b): 7,164,174 5,006,010 2,158,164 Claims Paid-DentalNision 792,055 720,684 71,371 58% 61% a) b) 1,188,082 986,199 201,883 Insurance Expense 202,946 201,899 1,047 58% 66% 304,419 304,419 - State Assessments 21,249 34,901 (13,652) 58% 109% c) , 31,874 34,901 (3,027) Administrators West 108,792 110,026 (1,234) 58% 67% 163,188 163,188 - PPO Fee 20,133 19,262 871 58% 64% 30,200 30,200 - Printing 15,152 1,786 13,366 58% 8% 22,728 22,728 - Program Expense/Supplies 2,599 2,796 (197) 58% 72% 3,898 3,898 - Other 7,251 21,807 (14,556) 58% 201% 10,876 21,807 (10,931) Total Materials & Services 5,948,293 4,650,502 1,297,791 58% 52% 8,922,439 6,576,350 2,346,089 Capital Outlay 67 - 67 58% 0% 100 100 - Trans Out - Insurance Fund 280,000 - 280,000 58% 0% 420,000 420,000 - Contingency 1,776,238 - 1,776,238 58% 0% 2,664,357 - 2,664,357 TOTAL REQUIREMENTS 7,798,555 4,723,722 3,074,833 58% 39% 12,117,831 7,107,385 5,010,446 NET (Resources - Requirements) 1,299,214 4,640,332 3,341,118 - 5,205,727 5,205,727 a) Year End Projection: 34 weeks of claims annualized equals $5,242,706 for Medical/Rx and $1,050,566 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 DESCHUTES COUNTY 911 Statement of Financial Operating Data Eight Months Ended February 28, 2005 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 TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency Year to Date Year End Budget Actual Variance % of FY % Coll. Budget Projection Variance $ 600,000 $1,230,708 $ 630,708 100% 205% $ 600,000 $1,230,708 $ 630,708 1,866,667 2,708,609 841,942 67% 97% 2,800,000 2,897,190 97,190 40,000 60,340 20,340 67% 101% 60,000 75,286 15,286 2,000 12,694 10,694 67% 423% 3,000 12,694 9,694 346,667 302,276 (44,391) 67% 58% a) 520,000 475,000 (45,000) 16,667 27,437 10,770 67% 110% 25,000 28,000 3,000 13,333 27,101 13,768 67% 136% 20,000 28,000 8,000 4,000 6,960 2,960 67% 116% 6,000 6,960 960 13,333 4,313 (9,020) 67% 22% b)` 20,000 14,475 (5,525) 3,000 4,738 1,738 67% 105% 4,500 4,738 238 6,667 20,533 13,866 67% 205% 10,000 31,000 21,000 467 944 477 67% 135% 700 944 244 2,312,801 3,175,945 863,144 67% 92% 3,469,200 3,574,287 105,087 2,912,801 4,406,653 1,493,852 67% 108% 4,069,200 4,804,995 735,795 Exp. 1,576,161 1,458,166 117,995 67% 62% 2,364,242 2,180,250 183,992 335,893 365,974 (30,081) 67% 73% 503,840 503,840 - 331,169 238,611 92,558 67% 48% 496,753 496,753 - 86,667 - 86,667 67% 0% 130,000 130,000 - 382,910 - 382,910 67% n/a 574,365 - 574,365 TOTAL REQUIREMENTS 2,712,800 2,062,751 650,049 67% 51% 4,069,200 3,310,843 758,357 NET (Resources - Requirements) 200,001 2,343,902 2,143,901 - 1,494,152 1,494,152 a) Distribution of telephone tax occurs quarterly, b) Invoice for $14,475 to Crook River Ranch pending. 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O I M N M 7 4 V W c O OE LO LO 'IW t0 It M O 0 0 N o C m 7 M - co N ' O CD O 00 03 N O C7 r r W r - - ~ - r N (T • O N O O V' N o m O r W O O W d M O M r n O O It M ' O N W O) O Q1 ' 1 W M Ln C 0) :3 Q ID a~ r W V M i W i ccn n (O N N 0W0 N O O N ' N O N >1 N O M LO j i O O I N Q) Ln tO N M l 1 et r N N C0 O 0 M W N W O (0 ' N 71N O 0) NI r O O O Ito 1 O I j C I N 110 O O I . W 00 O IW c0I M ~ 1 Ln et tO - r - 1 O C d' 'O O I 1 d I I (n w I C? I c .27' NI LL o C a O C E in cr. > d h (D ILL 3 y ' )I a) m I d l V 'Z xI rn iC 0 E ti 6 I -J l LL 0 ~ 3 I c a l cl I i I I j LL L N N a U 12 C' CIS OI L ( ol I o LL. I u (t1I O C: I O I a w 7 O N > u' N O Ll) LL OO N OI LLLL C' 'O t0 ° U Old NI IW UI _ OI c col jI t. 0 I 2 LC N O (U IC O1 U i C LLI O U ' N U N LL U C C (U ~I C ° t m u m rnl N n ri d ' 2:1 2 N c, cI c Ql p 0 E i (p LL U I 5 ` 2 CD o nl N C i OI O O)I CI Cc CI O (U i m ~ R 1 - •J I.N. N C C N a >I ° o I l I O a1l N c N N c' ~ 0 O L ca. v O H' m L `l (0 I L ~ m ~ ~I QI O W LLZ w U O wI F tn inl a (n C ) I > - ! O CL U Z O Ui I C7 L OI F- z Deschutes County - Fair and Expo Center YTD-Budget Basis Statement of Financial Operating Data Eight Months Ended February 28, 2005 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 Budget Actual Variance FY % Coll. % Budget Projection Variance $ 140,800 $ 138,098 $ (2,702) 100% 98% $ 140,800 $ 138,098 $ (2,702) 379,190 343,316 (35,875) 67% 11,000 20,800 9,800 67% 57,700 22,941 (34,759) 67% 31,000 17,019 (13,981) 67% 1,700 2,088 388 67% 500 1,088 588 67% 143,077 150,488 7,411 67% 1,400 25,000 20,240 000 3, 3,275 211 67% 15,000 (10,000) 67% 25,237 4,997 67% 3,835 835 67% 3,486 677,082 605,298 - 67% (70,385) 67% 54% 631,000 593,125 (37,875) 130% 16,000 25,800 9,800 26% 87,000 54,241 (32,759) 33% 52,000 38,019 (13,981) 52% 4,000 4,388 388 n/a 2,000 2,588 588 70% 215,000 222,411 7,411 1,400 700 0% 32,000 32,000 - 33% 45,000 45,000 - 83% 30,355 35,355 5,000 85% 4,500 5,335 835 70% 5,000 5,211 211 54% 1,125,255 1,064,173 (60,382) Transfer from General Fund 150,000 150,000 - 67% 50% 300,000 300,000 - Transfer from Annual County Fair 191,000 191,000 - 67% 100% - 191,000 191,000 - Total Transfers 341,000 341,000 - 67% 69% 491,000 491,000 - TOTAL RESOURCES 1,158,882 1,084,395 (73,087) 67% 62% 1,757,055 1,693,271 (63,784) REQUIREMENTS: Exp. Expenditures: Personal Services 476,080 448,562 27,518 67% 63% 714,240 686,642 27,598 Materials and Services 502,200 403,487 98,713 67% 54%' 753,494 701,512 51,982 Debt Service 43,133 43,133 - 67% 100% 43,133 43,133 - Capital Outlay 45,970 44,775 1,195 67% n/a 45,970 44,775 1,195 Transfers Out 91,006 91,006 - 67% 100% 91,006 91,006 - Contingency - - - 67% n/a 109,212 - 109,212 TOTAL REQUIREMENTS 1,158,389 1,030,963 127,426 67% 59% 1,757,055 1,567,068 189,987 NET (Resources - Requirements) 493 53,432 54,339 - 126,203 126,203 Deposits Received for Future Events: 2004: March 43,594 April 10,623 May 1,585 June 6,820 July 26,850 August 200 September 1,100 October 2,900 November 4,400 December 600 Beyond 6,196 TOTAL 104,868 Deschutes County Fair and Expo Center Statement of Financial Operating Data February 2005 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 Transfer from General Fund Transfer from Annual County Fair Total Transfers TOTAL RESOURCES REQUIREMENTS: Expenditures: Personal Services Materials and Services Debt Service Capital Outlay Transfers Out Contingency TOTAL REQUIREMENTS NET (Resources - Requirements) Budget Actual Variance 37,750 30,360 (7,390) 1,000 280 (720) 4,200 2,000 (2,200) 2,000 1,971 (29) - 54 54 12,300 13,698 1,398 700 - (700) 2,530 2,530 - 375 367 (8) 425 416 (9) 61,280 51,676 (9,604) 61,280 51,676 (9,604) 59,510 55,051 4,459 62,775 57,941 4,834 122,285 112,992 9,293 (61,005) (61,316) (311) MEMORANDUM To: See Distribution From: Teri Maerki RE: Remodel Projects Fund Date: March 9, 2005 Here is the statement for Fund 452 - Remodel Projects Fund from inception through February 28, 2005. This statement is complete for the actual transactions that have occurred through February 28, 2005 and the encumbrances, commitments and contracts known as of February 28, 2005. On the January 31, 2005 report, "available" resources were shown as $885. As of February 28, 2005, the "available" resources have decreased by $1,389. Following is a reconciliation: Available Resources as of January 31, 2005 $ 885 Expenditures not previously identified as encumbrances, commitments or contracts: Interest Earnings-All Projects (3,551) Phone & Data Lines (HDD Electric)-Road 149 Labor Standards Monitoring (COIC)-Justice Center 1,705 Wiring for KeriSystem-Prox Cards (Gowdy)-Justice Ctr 3,086 Total additional expenditures 1,389 Available Resources as of February 28, 2005 $ 504 Distribution: Mike Daly Tom De Wolf Dennis Luke Mike Maier Mark Pilliod Susan Ross N E to E 0 0 O U) O (A N `n N m O a)) a ii Q O O O E ry mm ' w r- a) cN (fl O (.fl It O I~ 'ct N r O CC Cl) Cl) N 1l- O rn M (fl O 0) 0 ti O M N O O r ti' CO r el co O O O O O O O O O O O O O M O M 't 0 CC'! 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