2006-417-Minutes for Meeting January 18,2006 Recorded 4/14/2006~uT ES Q
0 { 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
DESCHUTES COUNTY BOARD OF COMMISSIONERS
WEDNESDAY, JANUARY 18, 2006
Commissioners' Conference Room - Administration Building - 1300 NW Wall St., Bend
Present was Commissioners Bev Clarno and Dennis R. Luke; Commissioner
Michael M. Daly was out of the office. Also present were Mike Maier, County
Administrator; and Marty Wynne, Finance/Tax. No representatives of the media
or other citizens were present.
The meeting began at 9: 00 a. m., and a copy of the agenda is attached for
reference.
The Commissioners approved $120,000 to $145,000 towards advertising for the
County Administrator position.
The meeting adjourned at 9:45 a. m.
DATED this 18th Day of January 2006 for the De ,hutes County Board of
Commissioners.
De finis R. Luke, Chair
Bev C arno, Commissioner
ATTEST:
f
Recording Secretary
Michael M. Daly, Commissioner
DESCHUTES
NANCY
COUNTY CLERKDS CJ 2006.4 1
COMMISSIONERS' JOURNAL
„1„„1,loll III IMIN 04/14/2006 04;43;18 PM
2006-41
Board of Commissioners' Monthly Meeting
Finance Director/Treasurer
AGENDA
January 18, 2006
(1) Monthly Investment Report
(2) December Financial Statements
(3) HBT Reserve Policy
(4) Room Tax Revenue with New Ordinance
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1 'r
Memorandum
Date: January 12, 2006
To: Board of County Commissioners
Mike Maier, County Administrator
From: Marty Wynne, Finance Director
RE: Monthly Financial Reports
Attached please find December 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
GENERALFUND
Statement of Financial Operating Data
Six Months Ended December 31, 2005
RESOURCES:
Beg. Net Working Capital
Revenues
Property Taxes
Gen. Rev. - excl. Taxes
Assessor
County Clerk
BOPTA
Board of County Comm.
District Attorney
Finance/Tax
Veterans
Property Management
Grant Projects
Total Revenues
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Assessor
County Clerk
BOPTA
BOCC
District Attorney
Finance/Tax
Veterans
Property Management
Grant Projects
Non-Departmental
Contingency
Transfers Out
TOTAL REQUIREMENTS
Appropriation Transfers
NET (Resources - Requirements)
Year to Date
Revised Bud Actual Variance - % Coll.
$ 4,800,000 $ 5,564,668 $ 764,668 too%
7,850,000 14,282,244 6,432,244
889,580
1,384,660
495,080
516,449
542,902
26,453
843,200
1,163,290
320,090
6,993
8,113
1,120
-
53
53
126,422
29,011
(97,411)
110,975
138,703
27,728
5,000
2,682
(2,318)
28,250
23,835
(4,415)
53,600
9,585
(44,015)
10,430,469 17,585,078 7,154,609
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
Year End
$
Budget
Projection
Variance
Variance
116% $4,800,000 $5,564,668 $ 764,668
91%
15,700,000
15,923,005
223,005
78%
1,779,160
1,810,095
30,935
53%
;a),
1,032,897
1,074,897
42,000
69%
b)
1,686,400
2,430,000
743,600
58%
13,986
13,986
-
n/a
-
53
53
11%
c)
252,843
252,843
-
62%
221,950
221,950
-
27%
10,000
10,000
-
42%'--
56,500
56,500
-
9%
d)
107,200
107,200
-
84% 20,860,936 21,900,529 1,039,593
15,230,469 23,149,746 7,919,277 50% 90%
Exp.
1,634,549
1,574,683
59,866
659,353
500,281
159,072
27,046
20,645
6,401
292,697
267,148
25,549
1,756,650
1,633,189
123,461
370,893
366,167
4,726
78,053
63,929
14,124
76,227
49,997
26,230
74,503
37,752
36,751
348,406
411,569
(63,163)
1,058,324
-
1,058,324
6,376,701
4,925,360
1,451,341
5,638,927
5,441,299
197,628
12,015,628 10,366,659 1,648,969
3,214,841 12,783,087 9,568,246
25,660,936 27,465,197 1,804,261
50%
48%'
3,269,098
3,269,098
-
50%
38%
1,318,705
1,318,705
-
50%
38%
54,091
54,091
-
50%
46%
585,393
585,393
-
50%
46%`
3,513,299
3,463,299
50,000
50%
49%
741,786
741,786
-
50%
41%
156,106
156,106
-
50%
33%
152,454
152,454
-
50%
25% ,d)'
149,005
149,005
-
50%
59%
696,811
696,811
-
50%
n/a
2,116,648
-
2,116,648
50%
39%
12,753,396
10,586,748
2,166,648
50%
48%
11,277,853
11,277,853
-
50%
43%
24,031,249
21,864,601
2,166,648
1,629,687
5,600,596
3,970,909
16%
1%
2%
4%
44%
0%
n/a
0%
0%
0%
0%
0%
5%
7%
0%
0%
0%
0%
1%
0%
0%
0%
0%
0%
100%
17%
0%
9%
The Contingency in the Adopted Budget was $2,993,585. The reduction of $876,937 is due to (1) transferring $573,437 of
appropriation to HHS/BJCC 1998 COPS Debt Service Fund, (2) transferring appropriation to "Transfers Out": Health $3,500,
(3) transferring appropriation to "Transfers Out": Personnel Fund $100,000, (4) transferring $100,000 of appropriation to Personnel Fund.
(5) transferring $100,000 of appropriation to "Transfers Out": La Pine Senior Center,
The Unappropriated Ending Fund Balance in the Adopted Budget was $956,250. The increase of $673,437 is due to transferring
appropriation to (1) HHS/BJCC 1998 COPs Debt Service of $573,437, (2) Personnel Fund of $100,000.
a) Projected A&T grant in excess of budget
b) Per County Clerk's estimates.
c) DA revenues include Federal HIDTA Grant. Expected to receive budgeted revenues by June 30, 2006.
d) Grants budgeted to be received and expended. If grants not received, expenditure will not be made.
COMM JUSTICE-JUVENILE
q
Statement of Financial O
perating
Data
Six Months Ended December 31, 2005
Year to ate
Year n
Budget
Actual
Variance
FY % Coll. %
Bud et
Pro'ecti( n
Variance
RESOURCES:
Beg. Net Working Capital
$ 182,218
$ 254,905
$ 72,687
100%
n/a
$ 182,218
$ 254,905
$ 72,687
Revenues
Federal Grants
30,489
48,903
18,414
50%
80%
60,977
60,977
-
SB #1065-Court Assess.
21,073
21,816
743
50%
52%
42,146
42,146
-
Discovery Fee
3,044
837
(2,207)
50%
14%
a)
6,088
6,088
-
Food Subsidy
19,017
19,107
90
50%
50%-
38,033
38,033
-
Juvenile Crime Prevention
113,069
56,535
(56,534)
50%
25%'
b)
226,138
226,138
-
Inmate/Prisoner Housing
35,000
33,700
(1,300)
50%
48%
70,000
70,000
-
Inmate Commissary Fees
1,400
344
(1,056)
50%
12%
2,800
2,800
-
Contract Payments
338,379
56,749
(281,630)
50%
8%'
c)
676,758
676,758
-
Miscellaneous
1,662
335
(1,327)
50%
10%!
3,324
3,324
-
Restitution
-
20
20
50%
n/a
-
20
20
MIP Diversion Fees
1,263
1,475
212
50%
58%
2,526
2,526
-
Interest on Investments
3,000
8,073
5,073
50%
135%
6,000
14,000
8,000
Leases
17,100
17,482
382
50%
51%
34,200
34,200
-
Level7
48,588
24,356
(24,232)
50%
25%
b)
97,176
97,176
-
Total Revenues
633,084
289,732
(343,352)
50%
23%'
1,266,166
1,274,186
8,020
Transfers In-General Fund
2,635,155
2,635,155
-
50%
50%
5,270,310
5,270,310
-
Transfers In-Sheriff
15,000
15,000
-
50%
50%-
30,000
30,000
-
TOTAL RESOURCES
3,465,457
3,194,792
(270,665)
50%
47%
6,748,694
6,829,401
80,707
REQUIREMENTS:
Exp.
Expenditures
Community Justice-Juvenile
Personal Services
1,155,242
1,072,998
82,244
50%
46%
2,310,484
2,318,841
(8,357)
Materials and Services
806,827
570,935
235,892
50%
35%'
c)
1,613,653
1,613,653
-
Capital Outlay
50
-
50
50%
0%'
100
100
-
Juvenile Resource Center
Personal Services
1,232,350
1,189,896
42,454
50%
48%
2,464,699
2,464,699
-
Materials and Services
100,935
84,789
16,146
50%
42%'
201,869
201,869
-
Capital Outlay
3,000
2,975
25
50%
99%
3,000
3,000
-
Contingency
77,445
-
77,445
50%
n/a
154,889
-
154,889
TOTAL REQUIREMENTS
3,375,849
2,921,593
454,256
50%
43%
6,748,694
6,602,162
146,532
NET (Resources - Requirements)
89,608
273,199
183,591
-
227,239
227,239
a) $3,334.70 in Discovery Fees received early January.
b) Quarterly payments. YTD includes only one quarterly payment.
b) Delay in receiving quarterly payments. Expected collections in January = $135,000. BRS is $606,000 of the budgeted
revenues. If the revenues are not received, there will be a reduction in expenditures. The amount is not determinable
at this time.
SHERIFF Rev Detail
Statement of Financial Operating Data
Six Months Ended December 31, 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
Inmate Commissary Fees
Soc Sec Incentive-Fed
Miscellaneous
Contracted Training
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
I Year to Date Year End
Budget Actual Variance FY % Coll. % Budget I Projection Variance
$1,648,031 $1,553,204 $ (94,827) 100%
6,775,000
153,500
31,250
36,000
41,274
21,250
49,041
55,000
2,500
739,531
178,347
71,250
3,000
1,500
32,000
1,500
6,000
7,000
1,000
73,500
87,500
40,000
25,000
2,000
21,667
209,509
500
12,183, 525
267,857
39,922
24,000
64,856
21,816
55,000
3,456
737,466
178,347
5,150
2,825
540
25,230
2,000
4,823
50
5,369
209
62,284
60,581
38,800
36,292
5,023
21,973
80,573
5,408,525
114,357
8,672
(12,000)
23,582
566
(49,041)
956
(2,065)
(66,100)
(175)
(960)
(6,770)
500
(1,177)
50
(1,631)
(791)
(11,216)
(26, 919)
(1,200)
11,292
3,023
306
(128,936)
(500)
557
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50% n/a
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
557
8,665,619 13,928,524 5,262,905
1,325,000 1,064,213 (260,787) 50%
11,638,650 16,545,941 4,907,291 50%
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Sheriffs Division
773,658
Automotive/Communications
511,211
Investigations/Evidence
812,761
Patrol/Civil/Comm Supp
3,389,270
Records
300,804
Adult Jail
3,436,008
Transport/Court Security
96,720
Emergency Services
54,486
Special Services Division
266,076
Training Division
100,779
Contingency
957,863
Transfers Out
TOTAL REQUIREMENTS
774,542
505,452
763,653
3,320,644
286,087
3,171, 761
91,529
49,652
247,193
132,943
(884)
5,759
49,108
68,626
14,717
264,247
5,191
4,834
18,883
(32,164)
957,863
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
94% $ 1,648,031 $1,553,204 $ (94,827)
90% a)13,550,000 13,583,611 33,611
87%
307,000
347,680
40,680
64%
62,500
62,500
-
33%
72,000
72,000
-
79%
82,548
82,548
-
51%
42,500
42,500
-
0%
b)
98,082
98,082
-
50%'
110,000
110,000
-
69%'
5,000
5,000
-
50%
c)
1,479,061
1,522,788
43,727
50%
356,694
356,694
-
4%"
d)
142,500
142,500
-
47%'
6,000
6,000
-
18%'
3,000
3,000
-
39%
64,000
64,000
-
67%
3,000
3,000
-
40%
12,000
12,000
-
-
50
50
38%
14,000
14,000
-
10%
2,000
2,000
-
42%
147,000
147,000
-
35%
175,000
175,000
-
49%
80,000
80,000
-
73%
50,000
50,000
-
126%
4,000
8,000
4,000
51%
43,333
43,333
-
19%
f)
419,018
.419,018
-
0%
1,000
1,000
-
n/a
-
1,000
1,000
80%
17
331
236
17
454
304
,
,
,
1231068
1
40% '
2,650,000
2,650,000
-
76%-
21,629,267
21,657,508
28,241
E.D.
9/61
50%
1,547,315
1,547,315
-
49%
1,022,422
1,022,422
-
47% g)
1,625,522
1,625,522
-
49% h)
6,778,539
6,778,539
-
48%
601,608
601,608
-
46% 1)`
6,872,016
6,688,976
183,040
47%
193,440
193,440
-
46%<
108,972
108,972
-
46%
532,151
532,151
-
66%
201,557
201,557
-
n/a
1,915,725
-
1,915,725
115,000 215,000 (100,000) 50% 93% 230,000 230,000 -
10,814,636 9,558,456 1,256,180 50%
44% 21,629,267 19,530,502 2,098,765
NET (Resources - Requirements) 824,014 6,987,485 6,163,471 - 2,127,006 2,127,006
SHERIFF Exp Detail
Statement of Financial Operating Data
Six Months Ended December 31, 2005
Year to Date
Year End
Budget
Actual
Variance
FY %
Coll. %
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital
$1,648,031
$1,553,204
$ (94,827)
100%
94%
$1,648,031
$1,553,204
$ (94,827)
Total Revenues
8,665,619
13,928,524
5,262,905
50%
80%
17,331,236
17,454,304
123,068
Transfers In
1,325,000
1,064,213
(260,787)
50%
40%
2,650,000
2,650,000
-
TOTAL RESOURCES
11,638,650
16,545,941
4,907,291
50%
76%'
21,629,267
21,657,508
28,241
REQUIREMENTS:
Exp. °i°
Sheriffs Services
Personnel
415,955
374,864
41,091
50%
45%
831,909
831,909
-
Materials & Services
327,271
361,630
(34,359)
50%
55%
654,542
654,542
-
Capital Outlay
17,363
24,980
(7,617)
50%
72%
34,725
34,725
-
Total Sheriffs Services
760,589
761,474
(885)
1,521,176
1,521,176
-
Automotive/Communications
Personnel
112,149
110,939
1,210
50%
49%
224,297
224,297
-
Materials & Services
365,313
381,129
(15,816)
50%
52%
730,625
730,625
-
Capital Outlay
33,750
13,384
20,366
50%
20%
67,500
67,500
-
Total Automotive/Communications
511,212
505,452
5,760
1,022,422
1,022,422
-
Investigations/Evidence
Personnel
686,774
676,982
9,792
50%
49%
1,373,547
1,373,547
-
Materials & Services
108,488
81,732
26,756
50%
38%
216,975
216,975
-
Capital Outlay
17,500
4,939
12,561
50%
140k,
35,000
35,000
-
Totallnvestigations/Evidence
812,762
763,653
49,109
1,625,522
1,625,522
-
Patrol/Civil/Comm Support
Personnel
3,027,153
2,943,473
83,680
50%
49%
6,054,306
6,054,306
-
Materials & Services
237,552
207,071
30,481
50%
44%
475,104
475,104
-
Capital Outlay
124,565
170,100
(45,535)
50%
68%
249,129
249,129
-
Transfers Out
15,000
15,000
-
50%
50%
30,000
30,000
-
Total Patrol/Civil/Comm Supp
3,404,270
3,335,644
68,626
6,808,539
6,808,539
-
Records
Personnel
249,115
239,777
9,338
50%
48%
498,229
498,229
-
Materials & Services
51,640
46,310
5,330
50%
45%
103,279
103,279
-
Capital Outlay
-
-
-
50%
0%
100
100
-
Total Records
300,755
286,087
14,668
601,608
601,608
-
Adult Jail
Personnel
2,700,474
2,633,671
66,803
50%
49%
5,400,947
5,372,125
28,822
Materials & Services
689,955
512,723
177,232
50%
37%
1,379,909
1,225,691
154,218
Capital Outlay
45,580
25,367
20,213
50%
28%
91,160
91,160
-
Total Adult Jail
3,436,009
3,171,761
264,248
6,872,016
6,688,976
183,040
Transport/Court Security
Personnel
89,373
88,626
747
50%
50%
178,746
178,746
-
Materials & Services
7,297
2,903
4,394
50%
20%
14,594
14,594
-
Capital Outlay
50
-
50
50%
0%
100
100
Total Transport/Court Security
96,720
91,529
5,191
193,440
193,440
-
Emergency Services
Personnel
47,245
47,282
(37)
50%
50%
94,490
94,490
-
Materials & Services
7,191
2,370
4,821
50%
16%
14,382
14,382
-
Capital Outlay
50
-
50
50%
0%
100
100
-
Total Emergency Services
54,436
49,652
4,784
108,972
108,972
-
Special Services
Personnel
192,992
197,095
(4,103)
50%
51%
385,983
385,983
-
Materials & Services
27,438
25,164
2,274
50%
46%
54,876
54,876
-
Capital Outlay
45,646
24,934
20,712
50%
27%
91,292
91,292
-
Total Special Services
266,076
247,193
18,883
532,151
532,151
-
Training
Personnel
52,374
56,635
(4,261)
50%
54%
104,747
104,747
-
Materials & Services
21,784
23,174
(1,390)
50%
53%
43,567
43,567
-
Capital Outlay
26,622
53,134
(26,512)
50%
100%
53,243
53,243
-
Total Training
100,780
132,943
(32,163)
201,557
201,557
-
Non-Departmental
Materials & Services
13,070
13,068
2
50%
50%
26,139
26,139
-
Transfers Out
200,000
200,000
-
50%
100%
200,000
200,000
-
Contingency
957,863
-
957,863
50%
n/a
1,915,725
-
1,915,725
Total Non-Departmental
1,170,933
213,068
957,865
2,141,864
226,139
1,915,725
Total Requirements
10,914,592
9,558,456
1,356,136
21,629,267
19,530,502
2,098,765
NET (Resources - Requirements)
724,058
6,987,485
6,263,427
-
2,127,006
2,127,006
Sheriff Notes
Statement of Financial Operating Data
Six Months Ended December 31, 2005
a) YTD reflects payment of from receipt of tax statements through December.
b) Marine Patrol is invoiced and revenue recorded semiannually in January and June.
c) Based on the Department of Corrections allocations to Deschutes County for the biennium the
actual revenue to the Sheriffs Office will be $1,522,788. This amount is net of the one time
adjustment to Adult Parole & Probation.
d) The fiscal year budget includes $130,000 for fire patrol overtime reimbursement from the USFS
and is invoiced as the overtime is incurred. Fire patrol overtime has not been required this fiscal
year.
e) Per State Stautue, the Sheriffs Office receives fourty percent of adjudicated Sheriffs Office
forfeitures. This revenue will be moved to Fund 235, Sheriffs Office Forfeitures in January.
f) Interfund Contract includes $200,000 for Title 11/111 reimbursement. Invoices for S&R missions on
federal lands are processed in January and June and equipment reimbursement is billed as
expenses are incurred. Equipment invoices will be processed in the second quarter.
g) Investigations/Evidence year to date variance is due to timing of vehicles purchased and
overtime. No significant variance is anticipated for the fiscal year.
h) Patrol year to date variance is due to timing of patrol vehicles purchased and delays in filling
open positions. No significant variance is anticipated for the fiscal year.
1) Adult Jail year-to-date variance is due to less than planned contract professional services,
supplies and delays in filling open positions. The current forecast is for the Adult Jail to end the
year at 2 to 3 percent below plan.
j) Training year-to-date variance is due to expenses associated with the new Redmond Range.
HEALTH
Statement of Financial Operating Data
Six Months Ended December 31, 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
Total Revenues
Transfers In-GF Other
Transfers In-General Fund
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
Unappropriated Ending Fund Balance
Year to Date Year En,1
Budget Actual Variance FY % Coll. % LBudget Proiection Variance
$ 908,900
$ 1,263,452
$ 354,552
100%
139%
$ 908,900
$ 1,263,452
$ 354,552
-
6,651
6,651
50% n/a
a)
-
16,400
16,400
659,600
600,966
(58,634)
50%
46%
1,319,200
1,439,533
120,333
15,895
8,107
(7,788)
50%
26%
31,790
31,790
-
66,361
-
(66,361)
50%
0%
132,721
132,721
-
2,700
-
(2,700)
50%
0%
5,400
4,746
(654)
95,150
75,242
(19,908)
50%
40%
a)
190,300
186,520
(3,780)
185,000
177,587
(7,413)
50%
48%
a)
370,000
425,000
55,000
5,200
6,750
1,550
50%
65%
10,400
10,400
-
32,538
8,769
(23,769)
50%
13%
65,075
65,075
-
-
1,196
1,196
50%
n/a
-
1,196
1,196
23,660
27,977
4,317
50%
59%
a)
47,320
68,300
20,980
67,750
85,436
17,686
50%
63%
b)
135,500
142,300
6,800
12,500
17,690
5,190
50%
71%
25,000
27,000
2,000
33,000
40,271
7,271
50%
61%
66,000
82,000
16,000
6,000
20,188
14,188
50%
168%;
12,000
37,776
25,776
5,825
6,167
342
50%
53%
11,650
9,800
(1,850)
33,008
38,357
5,349
50%
58%
66,016
66,016
-
1,244,187
1,121,354
(122,833)
50%
45%
2,488,372
2,746,573
258,201
-
3,500
3,500
50%
n/a
-
3,500
3,500
1,099,293
1,099,293
-
50%
50%
2,198,585
2,198,585
-
3,252,380
3,487,599
231,719
50%
62%-
5,595,857
-6,212,110
616,253
Exp.
1,817,630
1,713,389
104,241
50%
636,095
604,322
31,773
50%
11,500
1,902
9,598
50%
75,000
75,000
-
50%
107,705
-
107,705
50%
2,647,930 2,394,613 253,317 50%
604,450 1,092,986 485,036
a) The majority of patient fees are billed and collected a month after
statements are sent.'
b) Fees paid directly by the patient are collected at the time of service
Fees not paid by the patient are billed and collected after the
statement is sent.
c) Unfilled positions have resulted in salary savings in the personal
services category.
47% , c)
3,635,259
3,574,373
60,886
48%
1,272,189
1,225,579
46,610
8%
23,000
23,000
-
50%
150,000
150,000
-
n/a
215,409
-
215,409
45%'-
5,295,857
4,972,952
322,905
`
300,000
1,239,158
939,158
MENTAL HEALTH
Statement of Financial Operating Data
Six Months Ended December 31, 2005
Year to Date
Year End
Budget
Actual
Variance
FY %
Coll. %
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital
$2,690,341 $
2,658,399
$ (31,942)
100%
99%
$2,690,341
$2,658,399
$ (31,942)
Revenues
Marriage Licenses
2,750
3,290
540
50%
60%
5,500
5,500
-
Divorce Filing Fees
75,950
82,564
6,614
50%
54%
151,900
151,900
-
State Grants
4,093,172
3,906,294
(186,878)
50%
48%
(a)
8,186,344
8,186,344
-
State Miscellaneous
159,250
128,080
(31,170)
50%
40%
(b)'
318,500
318,500
-
Title 19
124,110
58,278
(65,832)
50%
23%
(c)
248,219
182,388
(65,831)
Liquor Revenue
43,000
47,035
4,035
50%
55%
86,000
86,000
-
ABHA Client Support Funds
15,000
15,000
-
50%
50%
30,000
30,000
-
School Districts
35,000
29,700
(5,300)
50%
42%
(d)
70,000
70,000
-
Mental Health Jail Comp
3,600
3,000
(600)
50%
42%
7,200
7,200
-
Miscellaneous
29,750
35,211
5,461
50%
59%
59,500
67,900
8,400
Patient Insurance Fees
94,790
137,233
42,443
50%
72%
(e)
189,579
232,023
42,444
Patient Fees
4,670
11,127
6,457
50%
119%
(e)
9,339
15,797
6,458
Seizure/Forfeiture
-
21,904
21,904
50% n/a
-
21,904
21,904
Interest on Investments
25,000
52,236
27,236
50%
104%
(f)
50,000
100,000
50,000
Rentals
8,250
6,670
(1,580)
50%
40%
16,500
16,500
-
Donation
-
50
50
50%
n/a
-
50
50
Interfund Contracts
33,579
-
(33,579)
50%
0%
(g)
67,157
22,300
(44,857)
Administrative Fee
1,382,444
1,382,442
(2)
50%
50%
2,764,887
2
764
887
-
,
,
Total Revenues
6,130,315
5,920,114
(210,201)
50%
48%
12,260,625
12,279,193
18,568
Transfers In-General Fund
607,511
607,511
-
50%
50%
1,215,022
1,215,022
-
Transfers In-Other
255,715
255,715
-
50%
50%
511,430
511
430
-
,
TOTAL RESOURCES
9,683,882
9,441,739
(242,143)
50%
57%
16,677,418
16,664,044
(13,374)
REQUIREMENTS:
Exp.
Expenditures
Personal Services 3,208,087 2,909,602 298,485 5001o 45% (h) 6,416,174 5,997,689 418,485
Materials and Services 3,904,391 3,472,075 432,316 50% 44% (i) 7,808,781 7,708,781 100,000
Capital Outlay 2,500 - 2,500 50% 0% 5,000 5,000 -
Transfers Out 75,000 75,000 - 50% 50% 150,000 150,000 -
Contingency 1,148,732 - 1,148,732 50% n/a 2,297,463 - 2,297,463
TOTAL REQUIREMENTS 8,338,710 6,456,677 1,882,033 50% 39% 16,677,418 13,861,470 2,815,948
NET(Resources - Requirements) 1,345,172 2,985,062 1,639,890 - 2,802,574 2,802,574
(a) Revenue will increase when all anticipated amendments are fully executed and become part of the monthly allotment payments.
(b) This contract revenue typically lags behind about 1-2 months.
(c) We are doing significantly less in volume of services that qualify for Title 19 billing than what was anticipated at budget time.
(d) Schools are billed quarterly.
(e) This surge in both insurance and self-pay revenue continues a trend that started last fiscal year. With OHP standard MH and
A & D benefits restored & in place for a full fiscal year, it would decrease insurance and self-pay revenue for 2005/06, but it has not.
Its beginning to seem as if we can expect to stay at or near this level of revenue for both our insurance and self-pay revenue lines.
(f) Variance is due to a higher cash balance than was anticipated in budget. Mostly due to our running significantly under budget in
Personal Services, and big lag in 3rd party contract payments due to new Express pmt system.
(g) Awaiting quarterly transfer from Juvenile Department. Due to staffing change at Mental Health & Juvenile, contract duration will be
only four months.
(h) Several 9-month (school based) positions do not begin getting paid until September each year, so there is always a lag at the
beginning of a fiscal year. Also we've been running about 5-6 vacancies this FY so far, which is above our average of 4 positions.
Additionally, we have had 4 staff out at various times on leave w/o pay situations for extended time periods.
(i) Result of expected lag in billing/payment from/to vendors.
(j) Received about $8,400 of un-budgeted Ready-Set-Go funds.
COMMUNITY DEVELOPMENT
Statement of Financial Operating Data
Six Months Ended December 31, 2005
RESOURCES:
Beg. Net Working Capital
Revenues
Admin-Operations
Admin-GIS
Admin-Code Enforcement
Building Safety
Electrical
Contract Services
Env Health-On Site Prog
Env Health-Lic Facilities
Env Health-Grant
Env Health - Drinking H2O
EPA Grant
Planning-Current
Planning-Long Range
Year to Date Year End
Budget Actual Variance FY % Coll. % Budget Projection Variance
1,466,053 $ 1,592,012 125,959 100% n/a $1,466,053 $1,592,012 125,959
40,975
91,085
50,110
4,250
6,216
1,966
176,475
167,706
(8,769)
1,102,233
1,226,631
124,398
293,200
319,516
26,316
487,500
664,119
176,619
396,822
376,045
(20,777)
222,445
167,099
(55,346)
175,000
369,310
194,310
22,338
34,490
12,152
83,000
-
(83,000)
535,475
553,421
17,946
237,500
247,821
10,321
50% 111% -a'
50%
73%
b;
50%
48%
50%
56%
50%
54%'
50%
68%
c~
50%
47%,
50%
38%
d;
50%
106%
'e;
50%
77%
0
50%
0%
g;
50%
52%
50%
52%
Total Revenues
3,777,213 4,223,459
446,246
50%
Trans In-CDD Reserve
50 -
(50)
50%
Trans In-CDD Bldg/Elec
100 -
(100)
50%
TOTAL RESOURCES
5,243,416 5,815,471
572,055
50%
56%
81,950
120,000
38,050
8,500
9,(100
500
352,950
352,650
-
2,204,465
2,204,465
-
586,400
586,400
-
975,000
1,100,000
125,000
793,643
793,643
-
444,890
444,890
-
350,000
369,:410
19,310
44,675
44,675
-
166,000
166,000
-
1,070,950
1,070,950
-
475,000
475,000
-
7,554,423 7,737,283 182,860
0% 100 - (100)
0% 200 - (200)
64% 9,020,776 9,329,295 308,519
REQUIREMENTS: Exp.
EXPENDITURES & TRANSFERS
Admin-Operations Division
1,615,450
1,163,915
451,535
50%
36% h)
3,230,900
3,230,900 -
Admin-GIS Division
87,759
83,323
4,436
50%
47%
175,518
175,518 -
Admin-Code Enforcement
104,329
77,557
26,772
50%
37%' i)
208,657
208,657 -
Building Safety Division
417,947
441,306
(23,359)
50%
53%
835,893
835,893 -
Electrical Division
188,165
198,423
(10,258)
50%
53%
376,329
376,329 -
Contract Services
305,308
300,961
4,347
50%
49%
610,615
610,615 -
Env Health-On Site Pgm
182,215
170,854
11,361
50%
47%
364,429
364,429 -
Env Health-Lic Facilities
194,835
203,836
(9,001)
50%
52%
389,670
389,670 -
Env Health-Grant Division
175,225
20,290
154,935
50%
6% j)
350,450
350,450 -
Env Health - Drinking H2O
22,964
22,260
704
50%
48%
45,928
45,928 -
EPA Grant
81,393
55,827
25,566
50%
34%
162,786
162,786 -
Planning-Current Division
463,863
438,283
25,580
50%
47%
927,726
927,726 -
Planning-Long Range Div
220,290
207,206
13,084
50%
47%
440,579
440,579 -
Contingency
450,648
-
450,648
50%
n/a
901,296
- 901,296
TOTAL REQUIREMENTS
4,510,391
3,384,041
1,126,350
50%
38%
9,020,776
8,119,480 901,296
NET (Resources - Requirements)
733,025
2,431,430
1,698,405
-
1,209,815 1,209,815
a) Year to Date revenue collection over budget due to additional interest revenue associated with higher than anticipated fund balance.
b) GIS revenue is billed on a project basis and fluctuates throughout the year.
c) City of Redmond building activity higher than expected.
d) Licensed Facility revenue is primarily received in January and February after renewal notices are mailed.
e) The grant, which was higher than expected, was received as a lump sum payment in July.
f) Drinking water program revenue is received quarterly and on an as-billed basis.
g) The grant period did not begin until the start of the federal fiscal year in October. Reimbursement requests have commenced.
ROAD
Statement of Financial Operating Data
Six Months Ended December 31, 2005
RESOURCES:
Beg. Net Working Capital
Revenues
Federal Reimbursement
Federal Mineral Leases
Forest Receipts
Motor Vehicle Revenue
City of Bend
City of Redmond
Miscellaneous
Road Vacations
Interest on Investments
Donations
Interfund Contract
Equipment Repairs
Vehicle Repairs
LID Construction
Vegetation Management
Sale of Eqp & Material
Sale of Public Lands
Total Revenues
Trans In-Road Imp Res
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
Year to Date Year End
Budget Actual Variance FY % Coll. % Budget Projection Variance
$ 5,078,915 $ 5,667,033 $ 588,118 100%
-
4,460
4,460
1,000
-
(1,000)
1,498,500
-
(1,498,500)
3,750,000
4,078,675
328,675
40,000
87,369
47,369
140,000
271,917
131,917
20,000
27,068
7,068
1,000
2,000
1,000
40,000
78,378
38,378
1,200
-
(1,200)
445,000
-
(445,000)
100,000
117,615
17,615
35,000
-
(35,000)
50,000
-
(50,000)
80,000
-
(80,000)
125,000
253,165
128,165
250
-
(250)
6,326,950
4,920,647
(1,406,303)
50% n/
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
164,500 - (164,500) 50%
11,570,365 10,587,680 (982,685) 50%
2,515,327
2,452,028 63,299
50%
3,334,056
3,678,484 (344,428)
50%
2,289,250
1,039,936 1,249,314
50%
450,000
- 450,000
50%
442,275
- 442,275
50%
9,030,908 7,170,448 1,860,460 50%
2,539,457 3,417,232 877,775
a) Annual payments. Mineral Leases - November; Forest Receipts - December
b) Billed upon completion of work.
c) Billed to County departments monthly in arrears.
d) Payment to be received in June 2006 from Fund 340.
e) Payment to be received in June 2006 from Fund 430.
f) Payment to be received in June 2006 from Fund 326.
g) Seasonal expenditures, includes approx. $1 million related to the Butler Overlay.
112% $ 5,078,915
a
-
0%
a)
2,000
0%
a)
2,997,000
54%'
7,500,000
109%
b)
80,000
97%
b)
280,000
68%
40,000
100%
2,000
98%
80,000
0%
2,400
0%
i)
890,000
59%
c)
200,000
0%
d)
70,000
0%
e)
100,000
0%-
=-f)
160,000
101%
h)
250,000
0%
500
39%
12,653,900
12,775,111 121,211
0%
329,000
329,000 -
64%
18,061,815
18,771,144 709,329
Exp.
49%
5,030,654
5,030,654 -
55% g)
6,668,111
6,668,111 -
23%
4,578,500
4,578,500 -
0%
900,000
900,000 -
n/a
884,550
- 884,550
40%
18,061,815
17,177,265 884,550
$ 5,667,033 $ 588,118
4,460
4,460
2,000
-
3,033,751
36,751
7,500,000
-
90,000
10,000
280,000
-
40,000
-
2,000
-
80,000
-
2,400
-
890,000
-
200,000
-
70,000
-
100,000
-
160,000
-
320,000
70,000
500
-
- 1,593,879 1,593,879
ADULT PAROLE & PROBATION
Statement of Financial Operating Data
Six Months Ended December 31, 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
Sex Offender Treatment Fees
Day Reporting Fees
Interest on Investments
Leases
Rentals
Total Revenues
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
Year to Date Year End
Budget Actual Variance FY % Coll. % Budget Projection Variance
$ 200,000 $ 328,812 $ 128,812 100% 164% $ 200,000 $ 328,8112 $ 128,812
1,109,448
1,074,490
(34,958)
50%
5,000
5,226
226
50%
14,500
15,533
1,033
50%
375
410
35
50%
2,800
3,372
572
50%
52,500
69,343
16,843
50%
105,500
98,540
(6,960)
50%
400
623
223
50%
250
168
(82)
50%
5,500
7,968
2,468
50%
9,000
14,150
5,150
50%
650
750
100
50%
1,305,923
1,290,573
(15,350)
50%
1,505,923 1,619,385 113,462 50%
1,062,155
1,043,051
19,104
50%
287,781
242,790
44,991
50%
50
-
50
50%
55,938
-
55,938
50%
1,405,924
1,285,841
120,083
50%
99,999
333,544
233,545
48% "
2,218,896
2,218,896
-
52%
10,000
10,000
-
54%
29,000
29,000
-
55%
750
750
-
60%
5,600
5,600
-
66%
105,000
105,000
-
47%
211,000
211,000
-
78%
800
1,300
500
34%
500
500
-
72%
11,000
11,000
-
79%
18,000
18,000
-
58%
1,300
1,300
-
49%
2,611,846
2,612,346
500
58%
2,811,846
2,941,158
129,312
Exp.
49%
2,124,309
2,124,309
-
42%'
575,562
575,562
-
0%
100
100
-
n/a
111,875
-
111,875
46% 2,811,846 2,699,971 111,875
- 241,187 241,187
Comm. on Children & Families
Statement of Financial Operating Data
Six Months Ended December 31, 2005
Year to Date
Year End
Budget
Actual
Variance
FY %
Coll. %
Bud et
Protection
Variance
RESOURCES:
Beg. Net Working Capital
$ 560,870 $
606,124
$ 45,254
100%
108%
$ 560,870
$ 606,124
$ 45,254
Revenues
Federal Grants
117,578
44,394
(73,184)
50%
19%
a)
235,155
253,905
18,750
Title IV - Family Sup/Pres
15,500
6,966
(8,534)
50%
22%
b)
31,000
41,601
10,601
HealthyStart Medicaid
100,000
-
(100,000)
50%
0%
200,000
200,000
-
Child Care Block Grant
26,697
10,419
(16,278)
50%
20%
b)
53,393
56,698
3,305
Level 7 Services
87,766
70,363
(17,403)
50%
40%
b) '
175,531
205,969
30,438
Juvenile Crime Prevention
156,667
56,535
(100,132)
50%
18%
c)
313,333
375,164
61,831
State Prevention Funds
93,750
93,750
-
50%
50%'
f)
187,500
207,805
20,305
HealthyStart /R-S-G
139,741
285,694
145,953
50%
102%
279,481
285,694
6,213
OCCF Grant
150,336
322,105
171,769
50%
107%
b)
300,671
326,343
25,672
Sale Map Photo or Copies
1,000
-
(1,000)
50%
n/a
2,000
2,000
-
Miscellaneous
5,500
3,225
(2,275)
50%
29%
11,000
11,000
-
Interest on Investments
5,000
14,362
9,362
50%
144%-'
10,000
12,000
2,000
Grants-Private
6,500
4,950
(1,550)
50%
38%
13,000
13,000
-
Total Revenues
906,035
912,763
6,728
1,812,064
1,991,179
179,115
Trans from General Fund
209,900
209,900
-
50%
50% -
419,800
419,800
- -
Trans from Other
80,950
80,950
-
50%
50%
161,900
161,900
-
Total Transfers In
290,850
290,850
-
50%
50%
581,700
581,700
-
TOTAL RESOURCES
1,757,755
1,809,737
51,982
50%
61%
2,954,634
3,179,003
224,369
REQUIREMENTS:
Expenditures
Personal Services
226,246
206,589
19,657
50%
46%
d)<<
452,491
421,326
31,165
Materials and Services
1,015,757
540,036
475,721
50%
27%
e)
2,031,514
2,139,222
(107,708)
Capital Outlay
2,500
2,137
363
50%
43%
5,000
5,000
-
Contingency
232,815
-
232,815
50%
n/a
465,629
-
465
629
,
TOTAL REQUIREMENTS
1,477,318
748,762
728,556
50%
25W
2,954,634
2,565,548
389,086
NET (Resources - Requirements)
280,437
1,060,975
780,538
-
613,455
613,455
a) New Safe Havens grant of $175,000 received. Drug Free Communitie
s grant
$25,000
higher than budgeted.
b) Anticipated reductions in State and Federal funds from OCCF not as large as
projecte
d.
c) Juvenile Crime Prevention funds allocation increased from expected biennial
amounts
.
d) Personnel costs reduced due to staff reorganization.
e) Materials & services increased due to new a
nd increase
d grant amounts.
f) Underage drinking grant of $19,506 received
.
SOLID WASTE
Statement of Financial Operating Data
Six Months Ended December 31, 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
1
Year to Date Year End
Budget Actual Variance FY % Coll. % Budget Projection Variance
$1,378,010 $ 1,541,321 $ 163,311 100% 112% $1,378,010 $ 1,541,321 $ 163,311
10,000
19,750
9,750
12,000
14,028
2,028
77,500
30,970
(46,530)
500,000
565,238
65,238
900,000
990,569
90,569
2,075,000
2,186,170
111,170
25,000
39,748
14,748
15,000
13,419
(1,581)
20,000
39,174
19,174
7,500
19,700
12,200
3,642,000
3,918,766
276,766
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
5,020,010 5,460,087 440,077 50%
719,802
708,105
11,697
1,850,526
1,271, 831
578,695
188,336
252,567
(64,231)
96,000
68,102
27,898
1,200,000
600,000
600,000
276,342
-
276,342
50%
50%
50%
50%
50%
50%
TOTAL REQUIREMENTS 4,331,006 2,900,605 1,430,401 50%
99%
'a}
20,000
19,750 (250)
58%
24,000
24,000 -
20%
b)
155,000
155,000 -
57%
1,000,000
1,000,000 -
55%
1,800,000
1,800,000 -
53%
4,150,000
4,150,000 -
79%
c)
50,000
50,000 -
45%
30,000
30,000 -
98%
40,000
40,000 -
131%
d)
15,000
25,000 10,000
54%I
7,284,000
7,293,750 9,750
63% 8,662,010 8,835,071 173,061
Exp.
49%
1,439,603
1,439,603 -
34% e)
3,701,051
3,701,051 -
67%
376,672
376,672 -
35%
192,000
192,000 -
25%';f)
2,400,000
2,400,000 -
n/a
552,684
- 552,684
33%
8,662,010
8,109,326 552,684
NET (Resources - Requirements) 689,004 2,559,482 1,870,478 - 725,745 725,745
a) Funds were received in one payment from DEQ.
b) Franchise fees are due on April 15, 2006.
c) Seasonal revenues - should slow down in winter.
d) Recycling revenue still high.
e) A large portion of Materials & Services are large engineering expenditures
that will occur later in the year.
I) Transfers are processed quarterly.
NOTE: Revenues should level out over the winter months - operations slow down and therefore, revenues, too.
Health Benefits Trust
Statement of Financial Operating Data
Six Months Ended December 31, 2005
Year to Date
Year End
-Budget
Actual
Variance
FY % C011. %
Budget
Projection
Variance
RESOURCES
Beg. Net Working Capital
$ 4,400,000
$4,586,247
$ 186,247
100%
104%
$4,400,000
$4,586,247
$ 186,247
Revenues:
Internal Premium Charges
4,415,000
4,549,693
134,693
50%
52%'
8,830,000
9,054,488
224,488
P/T Emp - Add'I Prem
90,000
79,921
(10,079)
50%
44%
180,000
163,202
(16,798)
Employee Prem Contribution
165,000
156,310
(8,690)
50%
47%
330,000
315,517
(14,483)
COIC
300,500
321,304
20,804
50%
53%
601,000
635,673
34,673
Retiree / COBRA Co-Pay
191,000
215,289
24,289
50%
56%
382,000
422,482
40,482
Interest
37,500
79,593
42,093
50%
106%
75,000
145,155
70,155
Prescription Rebates
-
14,399
14,399
50%
n/a
-
14,399
14,399
Total Revenues
5,199,000
51416,509
217,509
50%
52%
10,398,000
10,750,916
352,916
TOTAL RESOURCES
9,599,000
, 10,002,756
403,756
92%
68%
14,798,000
15,337,163
539,163
REQUIREMENTS
Exp.
Expenditures:
Personal Services
60,802
59,037
1,765
50%
49%
121,604
121,604
-
Materials & Services
Conferences and Seminars
1,500
190
1,310
50%
6%
3,000
3,000
-
Claims Paid-Medical/Rx
4,116,853
3,296,365
820,488
50%
40% a)
8,233,706
6,617,528
1,616,178
Claims Paid-DentalNision
683,147
528,189
154,958
50%
39% a)
1,366,294
1,036,816
329,479
Insurance Expense
175,000
160,688
14,312
50%
46%
350,000
350,000
-
State Assessments
17,500
36,032
(18,532)
50%
103%
35,000
36,032
(1,032)
Administrators West
85,000
103,270
(18,270)
50%
61%
170,000
103,270
66,730
EBMS Fee
0
46,000
(46,000)
50%
n/a
-
46,000
(46,000)
PPO Fee
16,000
14,663
1,337
50%
46%
32,000
32,000
-
Pre-Notification Fee
-
4,294
(4,294)
50%
n/a
-
4,294
(4,294)
Printing
6,000
2,307
3,693
50%
19%
12,000
12,000
-
Program Expense/Supplies
5,500
315
5,185
50%
3%
11,000
11,000
-
Other
7,230
29,617
(22,387)
50%
205%
14,459
29,617
(15,158)
Total Materials & Services
5,113,730
4,221,930
891,800
50%
41%
10,227,459
8,281,556
1,945,903
Capital Outlay
-
-
-
50%
0%
100
-
100
Contingency
2,224,419
-
2,224,419
50%
0%
4,448,837
-
4,448,837
TOTAL REQUIREMENTS
7,398,951
4,280,967
3,117,984
50%
29%
14,798,000
8,403,160
6,394,840
NET (Resources - Requirements)
2,200,049
5,721,789
3,521,740
-
6,934,003
6,934,003
a) Year End Projection: 27 weeks of claims an
nualized equa
ls $6,617,528 for M
edical/Rx an
d $1,036,816 for DentalNision.
DESCHUTES COUNTY 911
Statement of Financial Operating Data
Six Months Ended December 31, 2005
RESOURCES:
Beg. Net Working Capital
Revenues
Property Taxes - Current
Property Taxes - Prior
State Reimbursement
Telephone User Tax
Data Network Reimb.
Jefferson County
User Fee
Miscellaneous
Interest
Interest on Unsegregated Tax
Total Revenues
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
Year to Date Year End
Budget Actual Variance % of FY % Coll. Bud et Projection Variance
$1,600,000 $1,741,364 $ 141,364 100% 109% $1,600,000 $1,741,364 $ 141,364
1,537,950
2,825,963
1,288,013
50%
92%
a)
3,075,900
3,130,942
55,042
30,900
60,386
29,486
50%
98%
61,800
64,506
2,706
4,000
9,850
5,850
50%
123%
8,000
16,000
8,000
300,000
134,428
(165,572)
50%
22%
b)
600,000
600,000
-
11,500
36,448
24,948
50%
158%
„c)
23,000
46,500
23,500
20,500
22,648
2,148
50%
55%
41,000
41,000
-
11,550
19,607
8,057
50%
85%
d)
23,100
23,100
-
2,500
5,138
2,638
50%
103%
5,000
5,1138
138
6,500
31,155
24,655
50%
240%
13,000
60,000
47,000
400
1,165
765
50%
146%
800
1,165
365
1,925,800
3,146,788
1,220,988
50%
82%
3,851,600
3,988,350
136,750
3,525,800
4,888,152
1,362,352
50%
90%
5,451,600
5,729,714
278,114
Exp.
1,420,736 1,294,451
126,285
50%
313,433 291,246
22,187
50%
203,750 52,083
151,667
50%
65,000 -
65,000
50%
722,882 -
722,882
50%
2,725,801 1,637,780 1,088,021 50%
799,999 3,250,372 2,450,373
46% e)
2,841,471
2,721,471
120,000
46%
626,866
626,866
-
13%f)
407,500
407,500
-
0%
130,000
130,000
-
n/a
1,445,763
-
1,445,763
30%
5,451,600
3,885,837
1,565,763
-
1,843,877
1,843,877
a) Property taxes are projected to exceed budgeted amounts.
b) A portion of the quarterly State 9-1-1 telephone tax in the amount of over $84K was received end of October.
c) Agencies were billed and most have paid. The increase in revenue is due to the addition of Crooked River Ranch to the network
and Sunriver's T1 upgrade.
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' Deschutes County - Fair and Expo Center
Year to Date - Budget Basis
Statement of Financial Operating Data
Six Months Ended December 31, 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
I Budget Actual Variance FY % Coll. % Budget Projection Variance
$ 125,000 $ 179,409 $ 54,409 100%
336,106
313,110
(22,996)
10,000
22,940
12,940
43,500
11,775
(31,725)
26,500
15,228
(11,272)
25,000
2,225
(22,775)
25,000
8,685
(16,315)
112,500
172,048
59,548
700
1,495
795
17,500
-
(17,500)
35,000
49,140
14,140
20,178
25,177
5,000
2,250
5,696
3,446
2,500
6,037
3,537
656,734
633,556
(23,178)
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
144% $ 125,000 $ 179,409 $ 54,409
47%
672,212
706,810
34,598
115%
20,000
22,940
2,940
14% a);
87,000
49,275
(37,725)
29%
53,000
40,729
(12,271)
4%'
50,000
52,225
2,225
n/a
50,000
42,685
(7,315)
76%'
225,000
283,648
58,648
107%
1,400
2,195
795
0%
35,000
35,000
-
70%
70,000
116,140
46,140
62%'
40,355
40,355
-
127%
4,500
2,584
(1,916)
121%
5,000
8,612
3,612
48%
1,313,467
1,403,198
89,731
50%
300,000
300,000
-
0%
85,000
85,000
-
100%
204,300
204,300
-
60%
589,300
589,300
-
58%
2,027,767
2,171,907
144,140
Transfer from General Fund 150,000 150,000 - 50%
Transfer from Park Fund 42,500 - (42,500) 50%
Transfer from Annual County Fair 102,150 204,300 102,150 50%
Total Transfers 294,650 354,300 59,650 50%
TOTAL RESOURCES
REQUIREMENTS:
Expenditures:
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
1,076,384 1,167,265 90,882 50%
385,069
358,882
26,187
50%
373,463
292,195
81,268
50%
121,524
193,077
(71,553)
50%
21,000
17,383
3,617
50%
52,650
105,300
(52,650)
50%
60,178
-
60,178
50%
TOTAL REQUIREMENTS
NET (Resources - Requirements)
1,013,884 966,837 47,047 50%
62,500 200,428 137,928
47%,
770,138
743,952
26,186
39%
746,926
673,747
73,179
79% b)
243,048
243,048
-
n/a
42,000
42,000
-
100%
105,300
105,300
-
n/a
120,355
-
120,355
48%
2,027,767
1,808,047
219,720
-
363,860
363,860
a) Annual County Fair parking fees budgeted at $35,000. These fees not transferred to Fair & Expo Center Fund
b) Higher percentage of debt service paid in December. Actual will be amount budgeted.
Accrued Revenue (Accounts Receivable):
Deposits Received for Future Events:
FY 05-06:
Current Month Events 26,000
January
2,400
Prior Months 8,210
February
3,460
March
8,000
Total Accounts Receivable 34,210
April
5,334
May
1,100
June
4,196
FY 06-07
66,962
Beyond
37,382
TOTAL
128,834
Exp.
Deschutes County
Fair and Expo Center
Accounts Receivable
December 31, 2005
Current Month - December
Food & Beverage 22,000.00
New Year's Eve Bull Bash 4,000.00
Total Current Month 26,000.00
Prior Months
From November 2005
PRCA 8,000.00
From March 2005
Owen Wedding 210.00
Total Prior Months 8,210.00
Total Accrued Revenue as of December 31, 2005 34,210.00
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
Statement of Financial Operating Data
December 2005
Year to Date
Bud ei Actual Variance FY % Coll. %
- 100%
0%
56,018
1,667
7,250
4,417
4,167
4,167
18,750
117
2,917
9,678
3,363
375
417
18,435
1,272
22,000
2,529
77
833
113,301 45,146
(37,583) 50%
(1,667) 50%
(7,250) 50%
(3,145) 50%
(4,167) 50%
(4,167) 50%
3,250 50%
(117) 50%
(2,917) 50%
(9,678) 50%
(834) 50%
(298) 50%
416 50%
(68,155) 50%
3%
0%
0%
2%
0%
n/a
10%
0%
0%
0%
6%
2%
17%
3%
Transfer from General Fund
25,000
75,000
50,000 50%
25%
Transfer from Annual County Fair
17,025
46,000
28,975 50%
23%
Total Transfers
42,025
121,000
78,975 50%
24%
TOTAL RESOURCES
155,326
166,146
10,820 50%
8%
REQUIREMENTS:
Expenditures:
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
Exp.
64,178
59,214 4,964
50%
8%
62,244
44,162 18,082
50%
6%
20,254
- 20,254
50%
0%
3,500
- 3,500
50%
0%
8,775
- 8,775
50%
0%
10,030
- 10,030
50%
n/a
168,981 103,376 65,605 50% 5%
(13,655) 62,770 76,425
Deschutes County Fair - Fund 619
Revenues and Expenditures
FAIR 2005 - Jammed Packed Fun
January 1, 2005 through December 31, 2005
RESOURCES:
Beg Net Working Capital (7-1-05)
Carryover as of January 1, 2005
REVENUES
Gate Receipts
Major Entertainment:
Teri Clark
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
Presenting Sponsors
Barn Sponsors
Building Sponsors
Grants
T-Shirts
Telephone Fees
State Grant
Interest
Miscellaneous
TOTAL REVENUES
TOTAL RESOURCES
EXPENDITURES
Expenses:
Personnel
Materials and Services
Contingency
TOTAL EXPENDITURES
Transfers Out
TOTAL EXPENDITURES/TRANSFERS
NET (Resources less Expenditures)
Dollar
Approved
Variance
Percentage
FY 05-06
From
Variance
Budget
Actual
Budget
from Budget
23,795
23,795
(0)
0%
362,000
359,202
(2,798)
_1%
30,000
30,000
-
0%
141,000
133,401
(7,599)
-5%
91,000
91,650
650
1 %
38,000
37,300
(700)
-2%
14,000
14,325
325
2%
7,000
5,144
(1,856)
-27%
13,300
15,689
2,389
18%
109,000
127,038
18,038
17%
300
-
(300)
-100%
29,000
34,175
5,175
18%
7,500
10,000
2,500
33%
13,000
13,000
-
0%
2,160
2,160
-
0%
3,500
3,500
-
0%
7,500
1,000
(6,500)
-87%
11,000
11,000
-
0%
7,500
7,500
-
0%
5,000
5,000
-
N/A
9,300
5,000
(4,300)
-46%
5,141
5,506
365
7%
500
150
(350)
N/A
40,000
46,456
6,456
16%
1,500
2,756
1,256
N/A
438
438
N/A
948,201
961,389
13,188
1%
971,996
985,184
13,188
1%
150,687
145,642
5,045
3%
600,095
607,253
(7,158)
_1%
16,914
-
16,914
100%
767,696
752,895
14,801
2%
204,300
204,300
-
0%
971,996
957,195
14,801
2%
-
27,989
27,989
Deschutes County Fair - Fund 619
Revenues and Expenditures
Annual County Fair
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
Fund 619
Fair 2001 Fair 2002 Fair 2003 Fair 2004 Fair 200511 Cumulative
300,373 341,755 320,332 331,536 359,202 1,653,198
118,433
127,727
38,787
48,762
30,000
363,709
95,211
99,971
92,345
135,412
133,401
556,340
122,701
110,596
133,254
142,863
143,275
652,689
6,080
7,373
7,502
5,723
5,144
31,822
6,296
10,095
10,620
13,635
15,689
56,335
65,621
94,675
88,961
103,452
127,038
479,747
1,262
1,240
-
300
-
2,802
37,850
78,360
69,342
74,100
87,335
346,987
-
3,815
1,569
2,117
5,506
13,007
43,056
40,868
39,200
35,141
46,456
204,721
1,130
2,471
1,390
1,401
2,756
9,147
-
10,528
15,000
5,000
5,000
35,528
3,170
2,581
983
1,981
588
9,303
801,182
932,054
819,285
901,423
961,389
4,415,334
39,121
107,624
124,434
134,533
145,642
551,354
544,651
639,523
578,611
558,993
607,253
2,929,031
583,772
747,147
703,045
693,526
752,895
3,480,385
217,410 184,907 116,240 207,897 208,494 934,948
154,556
172,102
185,000
191,000
204,300
906,958
738,328
919,249
888,045
884,526
957,195
4,387,343
62,854 12,805 (68,760) 16,897 4,194 27,990
DESCHUTES COUNTY - ANNUAL FAIR
Budgeted and Actual Materials and Services
Fair 2005
Medical
Contract
Mailing service
Temporary Help - Office
Temporary Help - Labor
Temporary Help - Computer
Transportation
Comm Line Installation
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
Open Class
Rodeo
Security
Water & Sewer
Portable Sanitation
Garbage
Custodial/Janitorial
Building Repair & Maintenance
Equipment R & M
Maintenance Agreements
Copy Machine Rental
Equipment Rental
Membership & Dues
Conferences & Seminars
Bank Charges
Insurance Premiums
Telephone
Cellular
Promotion
Printing
Travel
Grants/Contributions
Premiums-Other
Over/Short
Custodial supplies
Equipment R & M Suplies
General supplies
Office/Copier
Postage
Queen Court
Bldg/Grounds R & M Supplies
Shop supplies
Software supplies
Special Supplies
Straw & Hay
Vehicle R & M Supplies
Electricity
Gas/Oil/Diesel
Heating Oil/Propane
Natural Gas
Meeting Supplies
Computers & Peripherals
TOTAL
(Over)/Under
Budget
Actual
Actual
3,200
2,750
450
1,200
1,400
(200)
500
-
500
8,000
6,869
1,131
32,000
37,264
(5,264)
-
1,850
(1,850)
200
9,959
(9,759)
-
440
(440)
7,591
6,674
917
6,083
6,628
(545)
14,669
13,704
965
1,808
1,824
(16)
3,193
3,400
(207)
1,558
1,548
10
5,000
5,000
-
21,000
21,520
(520)
70,000
78,731
(8,731)
41,000
43,442
(2,442)
40,000
34,350
5,650
50,000
50,245
(245)
51,000
54,166
(3,166)
3,600
2,211
1,389
3,200
2,910
290
2,600
1,690
910
9,000
9,021
(21)
8,000
2,258
5,742
1,500
35
1,465
-
85
(85)
-
160
(160)
63,000
64,748
(1,748)
1,200
1,466
(266)
600
703
(103)
196
(196)
29,193
29,085
108
4,000
242
3,758
500
-
500
28,000
27,353
647
6,500
7,740
(1,240)
4,200
3,203
997
12,800
12,732
68
21,000
18,578
2,422
-
683
(683)
6,200
8,690
(2,490)
500
-
500
1,200
826
374
1,500
592
908
1,700
2,126
(426)
2,500
1,169
1,331
900
2,698
(1,798)
692
(692)
-
199
(199)
1,500
1,369
131
1,200
100
1,100
307
(307)
18,000
15,286
2,714
2,500
2,074
426
3,000
340
2,660
2,000
2,975
(975)
46
(46)
500
902
(402)
600,095
607,253
e
(7,158)
DESCHUTES COUNTY
Annual County Fair (Fund 619)
Balance Sheet
December 31, 2005
Assets
Cash $ 27,990
Accounts Receivable -
Total Assets $ 27.990
Liabilities
Accounts Payable $ -
Accrued Liabilities -
Total Liabilities -
Fund Balance
Fund Balance 27,990
Total Liabilities and Fund Balance $ 27.990
The "Fair Year" is January 1 through December 31.
Deschutes County
Fund 442 - Cash Flow Projections
Beginning Net Working Capital
600,000
600,000
963,577
453,581
698,861
1,043,113
1,601,262
2,257,441
REVENUES
Property Taxes-Current (a)
460,000
460,000
480,000
494,400
509,232
524,509
540,244
556,452
Property Taxes-Prior Year (a)
8,000
8,000
13,000
13,390
13,792
14,205
14,632
15,071
Interest (b)
5,000
5,000
32,500
18,143
27,954
41,725
64,050
90,298
Rent
11,000
11,000
Inter-fund Building Rental
530,666
530,666
482,241
530,666
530,666
530,666
530,666
530,666
Total Revenues
1,014,666
1,014,666
1,007,741
1,056,599
1,081,644
1,111,105
1,149,592
1,192,486
Total Resources
1,614,666
1,614,666
1,971,318
1,510,181
1,780,505
2,154,218
2,750,855
3,449,927
EXPENDITURES
PERSONNEL
100
100
MATERIALS & SERVICES
Architect/Design (d)
50,000
50,000
168,540
40,000
Engineering
-
-
1,863
Planning
100,000
100,000
Regulatory Review
-
-
7,188
Internal Services - Finance (c)
1,787
1,787
1,789
1,000
1,100
1,210 1,331 1,464
Internal Services - Administration (c)
938
938
938
500
550
605 666 732
Computer Repair & Maintenance
-
-
128
Building Repair & Maintenance
150,000
150,000
11,013
Software Licenses
-
-
241
Property Damage Insurance
3,798
3,798
3,798
Travel / Meals
-
-
17
Computer Supplies
-
-
36
Equipment Repair & Maint Supplies
-
-
24
General Supplies
-
-
529
Photographs
-
-
1,000
Signage
-
-
1,526
Minor Office Furniture & Fixtures
28,736
28,736
48,731
Minor Equipment - Computer & Peripherals
-
-
1,860
-
-
- - -
Total Materials & Services
335,259
335,259
249,219
41,500
1,650
1,815 1,997 2,196
CAPITAL OUTLAY
Building Remodel (e)
750,000
493,165
269,896
173,943
173,943
Signage
-
-
2,480
-
-
Total Capital Outlay
750,000
493,165
272,376
173,943
173,943
- - -
TRANSFERS OUT
Transfer Out - Courthouse Remodel Fund
-
100,000
175,000
Transfer Out - La Pine Building Remodel
-
-
135,000
Transfer Out - Building Services
18,000
48,000
48,000
Transfer Out - Debt Service Redmond Building
44,330
44,330
44,330
42,040
39,800
42,560 - -
Transfer Out - Debt Service Fund FF&C 2003
424,721
424,721
424,720
384,669
353,680
339,090 322,463 307,125
Transfer Out - Debt Service Fund FF&C 2005
-
169,091
169,091
169,168
168,319
169,491 168,954 168,246
Total Transfers Out
487,051
786,142
996,141
595,877
561,799
551,141 491,417 475,371
CONTINGENCY
42,256
-
Total Expenditures
1,614,666
1,614,666
1,517,737
811,320
737,392
552,956 493,414 477,567
Ending Fund Balance
-
-
453,581
698,861
1,043,113
1,601,262 2,257,441 2,972,360
Assumptions
(a) Property tax growth rate
3.00%
(b) Interest Rate
4.00%
(c) Growth in Internal Service Fund charges
10.00%
(d) Resources in fund for Jail Remodel ($173,782) will be expended in $133,782 in FY 06 and $40,000 in FY 07 (Architect/Design)
(e) Resources in fund for ADA projects ($521,828) will be expended in 1/3 per year in FY 06, 07 & 08 (Building Remodel)
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