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2007-452-Minutes for Meeting March 28,2007 Recorded 4/17/2007FICIAL NANCYDESCHUBLANKENSHIPTES COUNTY CLERKOS ~d 20070452 COMMISSIONERS' JOURNAL 04/1712007 04;01;13 PM 11111111 IJJI11111111111111 I III 2007-4 Do not remove this page from original document. Deschutes County Clerk Certificate Page If this instrument is being re-recorded, please complete the following statement, in accordance with ORS 205.244: Re-recorded to correct [give reason] previously recorded in Book or as Fee Number and Page 0G~JT ES cam W { Deschutes County Board of Commissioners 1300 NW Wall St., Suite 200, Bend, OR 97701-1960 (541) 388-6570 - Fax (541) 385-3202 - www.deschutes.org MINUTES OF WORK SESSION DESCHUTES COUNTY BOARD OF COMMISSIONERS WEDNESDAY, MARCH 28, 2007 Present were Commissioners Michael M. Daly, Dennis R. Luke and Tammy Baney. Also present were Dave Kanner, County Administrator; Hillary Saraceno, Commission on Children & Families; Marty Wynne, Finance; Catherine Morrow, Community Development Department; Judge Michael Sullivan; and four members of the public. No representatives of the media were present. Chair Daly opened the meeting at 1:30 p.m. 1. Discussion of Commission on Children & Families' Organizational Goals. Hillary Saraceno presented organizational goals, which are part of the group's work plan. (A copy of her report is attached.) The significant issues were then discussed. A second staff retreat is planned to identify staff assignments and how to proceed in the future. Foster care is a big concern; there are insufficient homes for the DHS program. The focus is on a legislative fix at this time. Commissioner Baney said that sometimes the allocated number is exceeded and occasionally staff has taken foster children home with them, especially if the case involves meth use. Judge Sullivan added that some children are bounced around and should not be. It adds so much to a child's life to find consistency. Ms. Saraceno said that it is difficult to maintain staffing at DHS due to the difficulty of the work they do. Commissioner Baney stated that the CCF would be in more of a supportive role as she understands it. Ms. Saraceno stated that CCF is looking to be more involved in these kinds of issues as it is in essence a problem of child abuse. They will be seeking resources for this type of thing. The other issue is basic needs; they lack housing, food, shelter, insurance and other basics. They will be looking at advocacy and support for these programs. Minutes of Administrative Work Session Wednesday, March 28, 2007 Page 1 of 9 Page Two local investment funds are child abuse prevention and various prevention programs for youth. Commissioner Luke stated that some of these programs should be approved by the governing body so they can move forward. Judge Sullivan agreed that ultimately they should approve them. He said these are lofty but necessary goals, given what he has seen on a daily basis. The problems are increasing as well. Ms. Saraceno then briefed the Commissioners on the RFP funding policies. In the past, there were four key priority section; they are changing this to allow half for child prevention programs and half to fund programs lost due to funding cuts. The grant period will be for two years instead of three. The minimum grant amount in previous years was $25,000; this year it would be $10,000 to allow funding for more organizations. The cash matching amount is also changing. Innovative programs are allowed but the requirements are a little tighter and have to be evidence based or outcome based. The group then discussed how the State is allocating dollars now and what is anticipated with the new State budget. Many programs may be cut and there is great effort being put forth to try to keep some of this funding in place. The CCF does not want to dip into contingency funds to keep programs operating. Judge Sullivan said he can make a motion changing the goals but feels he is not the one to approve the funding part. SULLIVAN: Recommend that the governing board adopt the goals as written. LUKE: Second. VOTE: BANEY: Yes. LUKE: Yes. SULLIVAN: Yes. DALY: Chair votes yes. 2. Commission on Children & Families' RFP Policy Changes. Judge Sullivan stated that the governing board approved the funding policy, which is an internal process. Commissioners Luke and Baney said they prefer the word "criteria" be used instead of "policy" just to be clear. Minutes of Administrative Work Session Wednesday, March 28, 2007 Page 2 of 9 Page BANEY: Move adoption of the funding criteria, as discussed and amended. LUKE: Second. VOTE: BANEY: Yes. LUKE: Yes. SULLIVAN: Yes. DALY: Chair votes yes. Judge Sullivan then explained to the citizens attending the meeting how the Commission on Children & Families was established and operates, and said he was pleased that after a long time of trying to get someone from the La Pine area to be on the Committee, a La Pine resident is now involved. 3. Finance/Tax Update. Commissioner Luke said that the budget is $280 million, with only $20 million held as general funds. The rest is applied to programs or passes through to other entities. Marty Wynne said that some increases are temporary; once a project is completed, the funding is no longer needed. Mr. Wynne stated that the County sold $9.6 million in bonds this week. This is a competitive process; at least six bids are received from large, national firms that are competing for Deschutes County's bonds. Bank of America was the successful bidder at 4.155% for twenty years. Not all organizations do competitive bidding; some are negotiated. This is an extremely good rate, per Dave Kanner. Mr. Wynne added that $8 million will go to the Solid Waste project and $1.6 million is for the completion of the RV Park. Revenue at this point is a little over budget; much depends on interest rates. The County is on track to make $5 million this year, which is a record high. Mr. Wynne added actual revenue in the general fund will be about $400,000 total; more than what was budgeted. Mr. Kanner said he was thinking about sources of funding for the work center remodel. Mr. Wynne went over the year-end projection amounts and ending net balance, which will be the projected beginning net balance for fiscal year 2007-08. When there is one-time revenue or resources, you don't spend it on ongoing projects, as it is not sustainable. Minutes of Administrative Work Session Wednesday, March 28, 2007 Page 3 of 9 Page Commissioner Luke asked about the 9-1-1 budget. Mr. Wynne stated that the year end projection is $2.608 million, but they will be more conservative with the beginning budget. What will determine how financially healthy they will be after then is whether the levy passes. Mr. Kanner noted that they will have to spend almost all of their contingency and reserve funds if the levy does not pass. Dispatch services would have to be eliminated and calls would be forwarded to the appropriate agency; in essence, they would be a call center. Some positions and training programs would be cut immediately. After a year, 9-1-1 would be eliminated if no source of revenue can be found. Some areas assess the users (the cities and others); the cities then either pass that amount on to the taxpayers or eliminate officers and staffing. The taxpayers pay for it one way or another. A law enforcement system cannot function well without a 9-1-1 system in place. The user group and the E-Board would have to decide what to do. They intend to keep going back to the voters in hopes a levy will pass. The double majority issue is one of the biggest obstacles. Mr. Wynne said that the Solid Waste and RV Park funds are now balanced with the new bond funding in place. The Financial Policies draft document was then discussed. Mr. Wynne said it consists of recommended practices, per the GFOA. This is the first one ever compiled. He suggested that the Audit Committee and Budget Committee also review and comment on the document. One important part is how it relates to the work the Budget Committee does. The reserves maintained by the County is one reason Moody gives such a high rating to Deschutes County. Mr. Kanner added that this should become a standard part of the budget document. Budget Committee input can be received during the budget process, and the document could be adopted after the budget work has been completed. Mr. Wynne shared a certificate form the GFOA for excellence in financial reporting. He said the City of La Pine can be involved and take the lead from what the County has been doing. All of the standards set by the GFOA have to be met, and a peer group review must be completed. Minutes of Administrative Work Session Wednesday, March 28, 2007 Page 4 of 9 Page 4. Continued Discussion of Community Development Department Work Plan. Catherine Morrow discussed a memo provided to the group (a copy is attached) regarding the draft work plan. Priorities are set with input from the public and the Board. Terri Payne said the destination resort remapping has been brought up. Statute indicates that it would take approximately thirty months to complete the process. Commissioner Luke asked what the advantages of a County-driven process is over an applicant-driven process. Ms. Payne said that the applicant is seeking usually to solve one issue; the County's process would be more complete and more public input would be involved. Ms. Morrow stated that stakeholders would be involved from the beginning to try to get consensus on various aspects. If this is a priority for the Board, the question is, there is a map in place since 1992 and it doesn't have to be amended. If the Board wants it amended, the process has to be followed for thirty months. Commissioner Baney asked how this relates to the comprehensive plan, and wouldn't it be a part of it. Ms. Payne said it would fold into the plan; but it is also an intensive process by itself, given the number of stakeholders. Working on the amendment would probably push the comprehensive plan off. It is hoped the comprehensive plan amendment would be ready this summer. A rewrite would take much longer. The options are hiring additional staff or dropping other projects. Commissioner Luke asked how you can update the comprehensive plan if you don't know where the destination resorts can be. One big question is how Measure 37 affects this process. Ms. Morrow stated that the public can always try to add a parcel, but this would be on an individual basis. The critical thing might be establishing the review criteria of how to decide to add something or take it away. Right now, destination resorts are not allowed on F-1 land and there are requirements beyond what the state allows in regard to large blocks of irrigated land. There are other Goal 5 resources that the County has in place over and above the State's criteria. The County is more restrictive. Minutes of Administrative Work Session Wednesday, March 28, 2007 Page 5 of 9 Page The situation is, once it is mapped, it is almost impossible to say a resort cannot go in. The controversy would come if criteria is developed to allow decision makers to analyze the impacts so that if there are reasons to say no, you can. If it is already mapped it is hard to say no. Commissioner Luke said that if a citizen buys a property that is properly zoned for their specific use, it should be able to go there without more hoops to jump through. The public hearings process has already been conducted. It should be simpler. Commissioner Daly stated that there are resorts mapped all over the County now. Ms. Morrow said it was applicant driven, with little consistency. There are a lot of properties mapped that are too small or otherwise will never be eligible for a resort unless they are blocked with other properties. Mr. Kanner asked if a consultant were brought in to work on the remapping, would something else be dropped. Ms. Morrow stated that the consultant would have to be supervised and some items could not be done by him or her. Some of the work is staff function. Mr. Kanner asked if both the comprehensive plan and remapping could be handled simultaneously. Ms. Morrow said the Bend 2030 Plan for green space and open space will take some staff time, as will the demo work plan. Some projects could be done by consultants. It would help to have a consultant in some ways. But this cost is not in the CDD budget. Commissioner Luke asked if there was a combination of a consultant and another FTE, could the comprehensive plan be handled more quickly. He said both of these items should be addressed sooner. Ms. Morrow expressed concern about not being able to complete some of the planned work. Commissioner Luke stated that it may take some general fund money to do this. Ms. Morrow stated that an update of the transportation plan is also on the work plan, and it will take a lot of time. Commissioner Daly asked if it would be wise to wait to see what the State is doing with Goals, as they have a committee working on it now. Ms. Morrow stated by the time the legislature acts, it tends to be quite a number of years out. Minutes of Administrative Work Session Wednesday, March 28, 2007 Page 6 of 9 Page Commissioner Baney said the comprehensive plan screams for attention; and by not addressing it, it will be harmful to the area. Also so merit in looking at the destination resort remapping. Ms. Morrow stated that stakeholders and groups would be very involved to look at the resort issue closely to see how it affects the overall plan. The data and input could be used for the overall purpose. Mr. Kanner said that the CDD budget is very modest and does not allow much for additional staffing. He asked if the Board would like to look at additional funding for a consultant and/or additional staffing. Commissioner Baney is not opposed to general fund allocation to this end. She prefers the process not be driven by destination resort applications; it should be addressed with the comprehensive plan amendment, but not with the current funding level. Commissioner Luke stated that destination resorts are a huge part of the comprehensive plan in this area. Both have to be addressed at the same time. He asked that a proposal be brought back by the Director and County Administrator. Commissioner Daly agreed that both need to be handled together. The County can afford this now and it should not wait until cost is a major issue. Ms. Morrow said the destination remapping process is a year-long project; the comprehensive plan would take longer but they could be done together in many aspects. Commissioner Baney said that if a person did not get notification of the upgraded requirements for septic systems and apply by the deadline, do they have to put in the new system. Ms. Morrow explained that this was a policy decision. They will honor a site evaluation that was already in place, but based on the Oregon Administrative Rule, the best available technology would be required after that point. This is administered by the DEQ. Someone testified that if all new construction had to have the new technology, the problem would be solved. Ms. Morrow replied that there are far more existing systems loading the aquifer than the potential new systems. The new systems is a small piece of the pie. There are more lots now built on than vacant. The issue is to dilute the load now so that by the time it gets down to where people are drawing it up, it will be safe. We hear, my well is fine, that is the resource we are trying to protect in the future. We can't, based on the information we have, solve the issue by just putting it on new development. Minutes of Administrative Work Session Wednesday, March 28, 2007 Page 7 of 9 Page 9. Other Items. Dave Kanner asked Judge Sullivan if he would attend the upcoming meetings regarding the jail, as his input would be appreciated. April 25 is the first date; another meeting will follow in May. Judge Sullivan will make every effort to attend. Being no further discussion, the meeting adjourned at 3: 50 p.m. DATED this 28th Day of March 2007 for the Deschutes County Board of Commissioners. ATTEST: Recording Secretary Tammy Ba y, Commi 'oner Attachments Exhibit A: Agenda Exhibit B: CCF Organizational Goals Exhibit C: Monthly Finance Report Exhibit D: CDD Memo regarding Work Plan Minutes of Administrative Work Session Wednesday, March 28, 2007 Page 9 of 9 Page D nnis R. Luke, Vice Chair W Deschutes County Board of Commissioners 1300 NW Wall St., Suite 200, Bend, OR 97701-1960 (541) 388-6570 - Fax (541) 385-3202 - www.deschutes.orc WORK SESSION AGENDA DESCHUTES COUNTY BOARD OF COMMISSIONERS 1:30 P.M., WEDNESDAY, MARCH 28, 2007 1. Discussion of Commission on Children & Families' Organizational Goals 2. Commission on Children & Families' RFP Policy Changes 3. Finance/Tax Update - Marty Wynne 4. Continued Discussion of Community Development Department Work Plan. 5. Economic Development Grant Requests 6. Update of Commissioners' Schedules; Meeting Details 7. Executive Session: 192.660(2)(d), Labor Union Negotiations 8. Consideration of Approval of Collective Bargaining Agreement with the Federation of Oregon Parole & Probation Officers 9. Other Items PLEASE NOTE: At any time during this meeting, an executive session could be called to address issues relating to: ORS 192.660(2) (e), real property negotiations; ORS 192.660(2) (h), pending or threatened litigation; or ORS 192.660(2) (b), personnel issues Meeting dates, times and discussion items are subject to change. All meetings are conducted in the Board of Commissioners' meeting rooms at 1300 NW Wall St., Bend unless otherwise indicated. If you have questions regarding a meeting, please call 388-6572. Deschutes County meeting locations are wheelchair accessible. Deschutes County provides reasonable accommodations for persons with disabilities. For deaf, hearing impaired or speech disabled, dial 7-1-1 to access the state transfer relay service for TTY. Please call (541) 388-6571 regarding alternative formats or for further information. Deschutes County Commission on Children & Families 2007-09 ORGANIZ4 TONAL GOALS Formed in 1994, the Commission on Children & Families is one of the primary local organizations providing a neutral perspective and broad-based overview for the planning, development and program oversight related to children and families in our county. The Commission achieves its mission by emphasizing prevention, by investing in outcome based strategies, and by targeting three priority focus areas: child abuse prevention and family functioning, early childhood care and education, and successful and resilient youth. Mission Statement To maximize local volunteer and professional efforts and resources to ensure the positive growth, development, and safety of Deschutes County children and their families. Goals and Objectives GOAL 1: For the 2007-09 biennium, the local Commission will implement the strategic goals and objectives in each of the three priority focus areas: child abuse prevention and family functioning, early childhood care and education, and successful and resilient youth Obiectives • See the Commission on Children & Families 2007-10 Strategic Plan GOAL 2: Public policies address the needs of local children and effectively guide and support the positive development, growth, and safety of children, youth and families. Objectives • Lead citizen engagement in policy development and advocacy efforts • Develop public policy recommendations and legislative advocacy goals • Develop tools and resources to support citizen advocacy GOAL 3: Community resources are managed wisely and support cost-effective, innovative and effective programs for children, youth, and families. Objectives • Prioritize best practices and obtaining measurable outcomes • Develop and implement an outcome driven RFP process • Invest in long-term solutions versus short-term "Band-Aid" (i.e. "bang for the buck") • Prioritize prevention, cost effectiveness and sustainability • Maximize the Commissions ability to leverage additional funding • Combine personnel, office operations, materials and services into a single fund • Create project codes for tracking each activity within one program area or grant stream GOAL 4: The public understands, supports, and can access programs that address the needs of children, youth and their families. _Obi ectives• • Develop a simple, easy to understand and compelling marketing brand for the Commission • Organize, participate in, and/or sponsor regional public education and awareness campaigns • Provide training stipends and organizational development resources • Develop, sponsor, and distribute education materials • Develop and implement educational strategies with objectives and plan to evaluate effectiveness GOAL 5: Organizations and agencies coordinate and integrate program services to ensure adequate coverage, to reduce duplication and to maximize resources. Obiectives • Lead system collaboration efforts to maximize effectiveness and efficiencies • Lead system-wide and targeted focus area planning efforts • Facilitate networking activities among providers GOAL 6: The Commission has an effective and influential Board that is recognized as a leader in the Community for bringing about positive change for children, youth and families, as well as for the community as a whole. Obi ectives: • Improve CCF organizational structure to maximize board effectiveness and performance • Simplify and strengthen committee structure to maximize board involvement • Engage citizens in Commission and community efforts and advocacy activities • Recruit high quality candidates who meet selection criteria and standards set by the board GOAL 7: The Commission has the systems and infrastructure to fully support the work of the organization and has the professional capacity to achieve the organizational goals and objectives. Obiectives • Re-align staff job duties to reflect the goals and objectives of the strategic plan • Increase the budget allocation for professional development and training • Upgrade computer and office equipment and available technology • Update the Commissions web site • Create written policies and procedures as needed Significant issues in the year ahead: The CCF staff and board have completed a six month strategic planning process. The goals and objectives of the strategic plan will be used as a guide to prioritize staff assignments, to identify areas needing resource development, and to identify which community projects and activities to support with the limited resources available. The issues identified and prioritized as focus areas during the CCF strategic planning process are: child abuse prevention and family functioning, positive youth development, access to quality and affordable child care, adolescent substance abuse and juvenile crime prevention. Foster care, homeless and runaway youth, youth suicide and basic needs (food, shelter, access to health and mental health services) also were identified as critical needs. The CCF will engage in community advocacy and educational efforts for these issues as capacity and resources allow but due to limited resources these issues will not be a funding priority for the 2007/2008 fiscal year. The CCF has been awarded funding from state and federal grants sources that will be used to address access to quality and affordable child care, adolescent substance abuse, and juvenile crime issues identified in the strategic planning process as priorities. The two focus areas prioritized for allocating the estimated $240,000 ($120,000/year) in local investment "flex" dollars are child abuse prevention/family functioning and positive youth development. The available resources will be divided and allocated 50:50 between these two priorities for the next two fiscal years (2007-09). ISSUE BRIEF: RFP FUNDING POLICIES ACTION ITEM: Should the CCF board adopt changes in funding policies for the 2007-09 RFP Process I as resented and recommended b the Program Committee, CCF staff & Board' Background The funding policies document establishes the criteria for program funding s nd the framework for the development of the RFP. In preparation for the RFP process, the I rogram Committee reviewed the 2005-07 policies and recommends the majority of the Funding. policies to remain the same for the 2007-09 RFP process with the exception of the foll. )win . Policy History The previous policies for the 2005-07 biennium included the following parameters: 1. Funding Priorities in Four Key Priority Areas: a) Early Childhood; b) Cotnmunitl. Justice (early intervention); c) Positive Parenting; and d) Child Abuse Prevention. 2. Three year contract period 3. Minimum grant amount $25,000 4. Match (in kind and cash) of 25% for the first two years of the contract and 2'% cash match or $20,000 in year three 5. Target population: 0-8 (with an emphasis on 0-3) 6. Seventy five percent of funds provided to projects that are evidence based and 25% of funds for innovative projects 7. Funding priority areas were identified, but specific outcomes to improve negativ 2 trends were not pre-determined or identified and required to be included as part of RFP application process. 8. Funding categories: a) Program Investments; b) Community Investments; c) Bridle Grant Funds; and d Small Grant Funds. Recommendations The 2007-09 RFP Policies will remain essentially the same but recommend the follow] ig: for 2007-09 RFP: 1. Funding Priorities for the available $240,000 ($120,000 per year) flexible or unl -stricted CCF funds will be split 50:50 and allocated to target two key priority areas: Child Abuse Prevention/Family Functioning and Positive Youth Development. Apprc r-imately $80,000 ($40,000 per year) of the available resources will be from Great St,,rt funds requiring allocation to programs for 0-8 year olds. The Community justice a id Early Childhood Care and Education priority areas involve collaborative contracting ..nd have different revenue sources and requirements and therefore, will be handled tl.rough a different process involving the CCF Program Committee and community partner s. 2. Two year contract period 3. Minimum grant amount: $10,000 4. Cash match of 25% of CCF grant award or $20,000, whichever is less 5. Target population: 0-17 6. All activities must meet the requirements of "Best Practices" as required and d.fined in OAR 423-001-06 (3) (see the 2007-09 RFP Policies document). 7. RFP will include the Building Results/OCCF outcome measures related to rioritized p needs identified during the STRAP process. CCF staff will establish the targeted outcomes based on the data trends prioritized by CCF for improvement. 8. Funding categories required to meet all RFP application criteria: a) Flexible or Un -estricted grant applications for programs or community investments addressing the two . funding priorities (see #1 above) and meeting criteria defined in the RFP. 9. Funding categories allowing a modified RFP application are: a) Restricted or Designated grant applications for programs that are prescribed by the ORS and/or OARS w 111 require only an updated work plan, budget, and narrative (e.g. CASA, Healthy Sty rt, Relief Nurseries); and b) Federal and State grants awarded to and/or manage, I by the Commission based on pre-determined criteria, goals and objectives will requit : only an updated work plan and budget (e.g. Deschutes County Mental Health AOD, D1= C, Man,'s Place, ctc . Staff recommendation Approve. (CCF Board recommendation approved March 15, 2007) I.---L4«.. C. 1)1aI I.,-,1:....1"1:,;- 0 ......1..f 1 1/77/7!41- Deschutes County Commission on Children & Families 2007-2009 Funding Policies - DRAFT FUNDING CATEGORIES 1. Flexible or unrestricted funds- These resources are typically provided as State General Fund dollars and the use of these dollars are not restricted by law or administrative rule. Funds are passed through the State Commission on Children & Families (OCCF) to the DCCCF for local investment and control. 2. Restricted /Designated Funds - These resources are prescribed by Oregon Revised Statute and/or Oregon Administrative Rules for specific programs, i.e. CASA, Healthy Start and Relief Nurseries. Funds are passed through the State Commission on Children & Families (OCCF) to the DCCF for monitoring and oversight. 3. Federal/State Grants - These resources are competitive grant funds obtained under direct application to a state or federal agency for the purpose of providing services at the local level, i.e. Drug Free Communities, Safe Havens, etc. These funds typically do not pass through the State Commission on Children and Families (OCCF) but are managed by the local CCF. I. Commission Funding Policies and Priorities 1. Community Plan: All grant decisions will be based on clear and convincing evidence that they support and advance priorities in the 10-Year Community Plan and the priorities established in the 2007-09 CCF Strategic Plan. Identified priorities will be addressed with specific required outcomes for each area. 2. Target Population: The CCF will allocate flexible/unrestricted funds for the purpose of serving children ages 0-17 and their families. 3. Emphasis on Prevention: We will focus the majority of our resources on prevention efforts within the community. Although not strictly defined, the intent of the CCF Board is to fund programs with evidence of protective factors (based on the target population) and to address risk factors as far "up-stream" as possible. 4. Best Practices and Outcome Oriented: Projects/programs must meet the standards for "best practices" as provided in OAR 423-001-006 (3). Best Practices are defined as "research- based or evidence-based" programs, practices and principles that have been shown to reliably produce measurable and sustainable improvements in productivity, efficiency, and/or effectiveness. Applicants are free to use best practices recognized by other reputable sources. Reputable sources include journals or web sites of professional organizations, universities, and state or federal government agencies. A collection of best practice information can be found on the OCCF web site at: htt) /www.oreoon.oov/OCCF/Mission/BestPrac/mibest shtml. Proposals must describe the positive change in their outcome over time. Activities and interim outcomes must directly tie to designated priority outcomes. 5. Minimum Grant: The minimum grant award is $10,000. 6. New Programs: It is important to balance sustainability issues with new innovative programs. CCF will consider new programs that meet a critical need in our community. Programs must demonstrate capacity to meet performance outcomes and ability to become self sufficient. 2007-09 Funding Policies Page 1 of 3 3/22/2007 7. Sustainability: Sustainability is critical to the health and viability of local programs helping children and families. All children's programs will be strengthened by taking strategic actions that increase visibility and community awareness, diversify and increase revenue, increase efficiency and contain costs. CCF will continue to take deliberate actions that promote sustainability. These actions include but are not limited to: a. Valuing Sustainability - Applications will be rated based on written plans to strengthen sustainability through (1) public awareness activities, (2) collaboration, (3) cost saving measures, or (4) actions to generate added revenue and / or program volunteers. b. Grant Match - The applicant/contractor must demonstrate that, by the end of the contract period, at least 25% or $20,000, (whichever is less) of project funds will be in the form of cash. The match must come from sources other than the Commission. The source of match must be included in the budget document and plans to achieve this goal must be reflected in the grant proposal. Cash match is defined as funds derived by fundraising activities, grants or any source other than state general fund or Federal Medicaid resources. c. Suggestions for CCF - Children's programs are encouraged to contact the Commission (see web site: deschutes.org/ccf) with suggestions on how we might (1) increase resources for local programs or (2) help agencies reduce costs and increase levels of quality service. Organizational Capacity: Contractors must have organizational competencies (e.g. an involved governing board and internal controls) and a demonstrated capacity to deliver a quality of service that incorporates best practice standards. 9. Community Responsibility, Collaboration, and Leverage: The community must be involved in any project supported by the Commission. Funding should help generate additional resources (e.g. cash, volunteers, and facilities) from the community. Partners must document community involvement as well as their plans to leverage resources. 10. Evidence of Support: Applicants submitting a joint proposal or a proposal whereby other agencies activities are necessary to meet project/program outcomes will be required to submit a collaboration grid. 11. Accessibility of Services: Accommodations must be made to assure that eligible recipients will be able to benefit from available services, regardless of their school, residence or place of employment. Transportation and any physical access barriers will be addressed so that services and activities are truly accessible. 12. Age, Gender, and Cultural Considerations: Contractors are expected to be culturally competent in the delivery of services and assure that they have the capacity to meet the needs of the targeted population. Contractors shall adhere to the requirements as provided in SB555, and prepare and implement a Cultural Competency Plan if required by the Commission. 13. Reporting Requirements: Contractors will be required to report quarterly. Reports are due to the Commission by the 15th of the month after the end of the reporting period (e.g. Oct. 15, Jan. 15, April 15, and July 15) throughout the life of the contract. Contractors are allowed to submit one late report during the contract period. Subsequent late reporting will be subject to forfeiture of 10% of their allocated funds for that quarter. If a Contractor is more than 30 days late in submitting a quarterly report, the issue will be brought to the Commission Board and Governing Board for discussion and possible action before any funding is released. A representative from the Contractor's agency will be required to attend. If a Contractor misses the quarterly report deadline twice in one contract year, the Contractor must come before the Commission Board and Governing Board and explain why the deadlines were missed. The Commission Board retains the right to discuss and take appropriate action in such matters prior to the release of any funds. Any funds withheld from the Contractor due to 2007-09 Funding Policies Page 2 of 3 3/22/2007 late reports will be allocated to Commission's grant fund balance for future distribution. Any grant restrictions or limitations will be taken into account in the future allocation of such dollars. All funds allocated to the grant fund balance will be placed on the Commission's consent agenda for their approval prior to transfer. 14. Mutual Support and Recognition: Contractors are expected to recognize the Commission support in program reports, flyers, media coverage, announcements, annual reports or any other publication prepared for clients and/or the general public (including web site applications and other electronic media). Any issues with Deschutes County or the Commission programs or processes will be addressed directly by both parties and not through other means. Significant issues or concerns should be outlined in writing and directed to the Commission Chairperson. 15. Length of Contract: Contracts will be two years in length (generally July 1- June 30), subject to the availability of funds. II. Essential Elements of Grant Process 1. Programs will be encouraged to seek funding elsewhere to sustain efforts after CCF support is no longer available. 2. Decisions on funding for program and/or community investment proposals will be based on: (other criteria may be added) ➢ CCF priorities. Community Plan priorities. ➢ Local data documenting need. ➢ Focus on prevention with the ability to address risk factors further "up-stream" of the age continuum. ➢ Invest in long-term solutions versus short-term "Band-Aid" (i.e. "bang for the buck"). ➢ Cost effectiveness, sustainability, and ability to leverage resources. ➢ Previous performance and ability to meet measurable outcomes. Flexible/ Unrestricted Funds Approximately $240,000 (`?;120,000/year) in unrestricted funds are available for programs and/or community investments with 50°,b of funds to be used to target Child Abuse Prevention/Family Functioning efforts and 50S'o used to target Positive Youth Development efforts. Approximately $80,000 ($40,000/year) of the available resources will be from Great Start funds requiring allocation to programs and/or community investments for 0-8 year olds. 1. A complete proposal will be required for programs applying for unrestricted funds. Restricted/ Designated Funds 1. Programs in this category include: Healthy Start, Relief Nurseries, and CASA. 2. Designated grants for priority areas of continued interest to the CCF Board and for the purpose of contract compliance with State and Federal agencies may be continued. If the need is evident, all contract terms are met or exceeded, and funds are available, contractors will be considered for renewal funding. Each contractor will be required to submit the following: An updated work plan (one page) Updated budget sheets (two pages) A narrative (one page) Federal/State Funds (not passed through OCCF) 1. Programs in this category include: Drug Free Communities projects, Safe Havens, etc. 2. Contractors will be required to submit a work plan and budget. 2007-09 Funding Policies Page 3 of 3 3/22/2007 Monthly Meeting with Board of Commissioners Finance Director/Treasurer AGENDA March 28, 2007 (1) Monthly Investment Report (2) February Financial Data (3) Financial Policies "Draft" Document (4) GFOA "Certificate of Achievement for Excellence in Financial Reporting" I = r C O O N M d p } CO n (O CM 64 Go (O C4 (O LO r~ 00 t0 c- M N r~ -e co M 69 N y w00 O d co (O ' tC N U. 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LL LL 0 M m Memorandum Date: March 19, 2007 To: Board of County Commissioners Dave Kanner, County Administrator From: Marty Wynne, Finance Director RE: Monthly Financial Reports Attached please find February 2007 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 GENERAL FUND Statement of Financial Operating Data Eight Months Ended February 28, 2007 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 NET (Resources - Requirements) Year to Date Year to Date Revised Bud Actual Variance FY % Coii. % $ 6,215,445 $ 6,736,259 $ 520,814 100% 11,433,333 16,299,891 4,866,558 1,464,131 1,914,858 450,727 729,552 772,843 43,291 1,489,305 1,519,060 29,755 11,950 13,387 1,437 133 27 (106) 156,751 132,279 (24,472) 167,300 194,042 26,742 48,000 52,071 4,071 39,461 37,811 (1,650) 1,333 1,336 3 15,541,249 20,937,605 5,396,356 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% Revised Year End $ Bud et Projection Variance Variance 108% $ 6,215,445 $ 6,736,259 $ 520,814 95%) 17,150,000 17,350,000 200,000 87%,'b)`, 2,196,196 2,396,196 200,000 71% 1,094,328 1,094,328 - 68%. 2,233,958 2,233,958 - 75% 17,925 16,838 (1,087) 14% 200 200 - 56% 235,126 235,126 - 77% 250,950 250,950 - 72% 72,000 72,000 - 64%, 59,191 59,191 - 67% 2,000 2,000 - 90%,, 23,311,874 23,710,787 398,913 94%' 29,527,319 30,447,046 919,727 21,756,694 27,673,864 5,917,170 67% 2,309,260 2,136,193 173,067 950,086 866,258 83,828 46,425 28,402 18,023 408,587 399,143 9,444 2,704,584 2,583,601 120,983 505,914 498,377 7,537 187,931 135,681 -52,250, 107,021 124,598 (17,577) 58,177 57,544 633 607,063 631,036 (23,973) 2,470,767 - 2,470,767 10,355,815 7,460,833 2,894,982 8,619,063 8,551,608 67,455 18,974,878 16,012,441 2,962,437 2,781,816 11,661,423 8,879,607 Exp. 67% 62% c) 3,463,890 3,313,890 150,000 67% 61%! 1,425,129 1,425,129 - 67% 41% 69,638 69,638 - 67% 65%, 612,880 612,880 - 67% 64%' c)' 4,056,876 3,956,876 100,000 67% 66%'. 758,871 758,871 - 67% 48% 281,897 281,897 - 67% 78%, c)' 160,532 180,532 (20,000) 67% 66%1 ' 87,265 87,265 - 67% 69% 910,595 910,595 - 67% n/a, d), 3,706,151 - 3,706,151 67% 48% 15,533,724 11,597,573 3,936,151 67% 66% 12,928,595 12,928,595 - 67% 56% 28,462,319 24,526,168 3,936,151 1,065,000 5,920,878 4,855,878 a) Year End Projection based on actual tax collections through February 28, 2007. b) Actual revenues trending in excess of budget primarily interest, cigarette and liquor taxes. c) Assume variances through eight months approximate the variances for FY 2007. d) The Contingency in the Adopted Budget was $3,657,731. The net increase of $48,420 is due to (1) the elimination of a transfer out to the Health Department for the cost of a Public Health Nurse II ($68,420) and appropriation transfer to Business Loan Fund ($20,000). " The Unappropriated Ending Fund Balance in the Adopted Budget was $1,045,000. The increase of $20,000 is due to transferring appropriation to the Business Loan Fund. 8% 1% 9% 0% 0% -6% 0% 0% 0% 0% 0% 0% 2% 3% 4% 0% 0% 0% 2% 0% 0% -12% 0% 0% 100% 25% 0% 14% COMM JUSTICE-JUVENILE Statement of Financial Operating Data Eight Months Ended February 28, 2007 I Year to Date Year End Budget Actual Variance FY % Coll. % I I Budget I Projection I Variance RESOURCES: Beg. Net Working Capital $ 364,451 $ 591,907 $ 227,456 100% n/a; $ 364,451 $ 591,907 $ 227,456 Revenues Federal Grants 7,874 6,828 (4,460) 67% 51W a) 13,498 13,498 - SB #1065-Court Assess. 24,500 38,342 8,928 67% 91%' b) 42,000 55,000 13,000 State Miscellaneous - 1,028 1,028 67% n/a - 1,028 1,028 Discovery Fee 1,750 8,408 4,661 67% 280% c) 3,000 12,000 9,000 Food Subsidy 22,167 26,370 (4) 67% 69% d) 38,000 43,000 5,000 Juvenile Crime Prevention 184,221 141,923 (42,298) 67% 45% a)e) 315,808 283,844 (31,964) Inmate/Prisoner Housing 40,833 47,291 608 67% 68% 70,000 80,000 10,000 Inmate Commissary Fees 1,633 847 (1,027) 67% 30% a) 2,800 1,400 (1,400) Contract Payments 387,749 328,077 (111,589) 67% 49% d)f) 664,712 664,712 - Miscellaneous 292 210 (82) 67% 42% 500 300 (200) Program Fees - 176 176 67% n/a - 300 300 Probation Supervision - 225 225 67% n/a - 300 300 MIP Diversion Fees 1,167 2,875 1,588 67% 144% 2,000 4,500 2,500 Interest on Investments 8,750 28,842 16,000 67% 192% 15,000 41,000 26,000 Leases 20,950 20,282 (1,000) 67% 56% 35,914 34,014 (1,900) Leve17 73,406 62,920 (10,486) 67% 50% a) 125,839 125,839 - Total Revenues 775,292 714,644 (137,732) 67% 54% 1,329,071 1,360,735 31,664 Transfers In-General Fund 3,274,406 3,742,178 - 67% 67% 5,613,267 5,613,267 - TOTAL RESOURCES 4,414,149 5,048,729 89,724 67% 69% 7,306,789 7,565,909 259,120 REQUIREMENTS: Expenditures Community Justice~Juvenile Personal Services Materials and Services Capital Outlay Juvenile Resource Center Personal Services Materials and Services Capital Outlay Contingency Exp. 1,428,263 1,505,311 112,023 67% 61% g) 2,448,450 2,300,000 148,450 1,001,429 831,775 329,961 67% 48% e)h) 1,716,736 1,510,000 206,736 58 - 58 67% 0% 100 - 100 1,605,225 1,715,265 122,104 127,199 122,097 21,370 58 - 58 100,061 - 100,061 67% 62% g) 2,751,815 2,667,000 84,815 67% 56% 218,055 185,000 33,055 67% 0% 100 - 100 67% n/a 171,533 - 171,533 TOTAL REQUIREMENTS 4,262,293 4,174,448 685,635 67% 57% 7,306,789 6,662,000 644,789 NET (Resources - Requirements) 151,856 874,281 (595,911) - 903,909 903,909 a) Payments are requested quarterly. b) Court assessment revenue higher than anticipated. $4,800 / month average in FY 2007; $3,600 / month average in 2006. c) Requests for discovery documents are higher than anticipated. d) Billing is generated in succeeding month with payments being received 3-6 weeks after billing. February billing ($4,331) expected to be received in March. e) Portion of JCP dollars budgeted for FY 2006-07 were received and expended in FY 2005-06. f) BRS billed on a monthly basis after data is collected from several sources and CEOJJC billed quarterly. Amount budgeted is expected to be realized. g) Salary savings on unfilled positions. h) Reduction in anticipated contract payments due to prior year adjustment and lower JCP revenue for FY 06-07. SHERIFF Rev Detail Statement of Financial Operating Data Eight Months Ended February 28, 2007 Year to Date I rceviseq I Year End Budget Actual Variance 11 FY % Coll. % Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 2,177,260 $ 2,211,462 $ 34,202 100% 102% $ 2,177,260 $ 2,211,462 $ 34,202 Revenues Tax Revenues - Current 9,840,004 13,916,271 4,076,267 67% 94%I a) 14,760,006 14,820,006 60,000 Tax Revenues - Prior 230,000 258,687 28,687 67% 345,000 345,000 - Federal Grants 27,513 55,321 27,808 67% 134W b)' 41,270 60,000 18,730 Federal Law Enforcemt Grnt - 11 11 67% n/a - 11 11 U.S. Forest Service 48,000 90,000 42,000 67% 125% 72,000 90,000 18,000 State Grant 80,479 52,802 (27,677) 67% 44% 120,718 120,718 - SB #1065-Court Assess. 28,333 38,342 10,009 67% 90%I 42,500 42,500 - Marine Board License Fee 65,963 33,425 (32,538) 67% 34% c) 98,944 98,944 - Narcotic Task Force Grant 67 82,500 82,433 67% 82500%I d) 100 110,000 109,900 Transp. of State Wards 3,333 2,241 (1,092) 67% 45% 5,000 5,000 - SB 1145 1,121,737 1,274,916 153,179 67% 76%' e) 1,6829606 1,682,606 - City of Sisters 249,686 249,686 - 67% 67% 374,529 374,529 - Security & Traffic Reimb 56,000 102,683 46,683 67% 122% 0 84,000 110,000 26,000 Seat Belt Program 4,000 3,843 (157) 67% 64% 6,000 6,000 - Inmate Commissary Fees 33,333 59,451 26,118 67% 119%, 50,000 80,000 30,000 Soc Sec Incentive-Fed 2,000 3,000 1,000 67% 100%, " 3,000 3,000 - Miscellaneous 8,000 7,706 (294) 67% 64W 12,000 12,000 - Medical Services Reimb 11,200 13,301 2,101 67% 79%; 16,800 16,800 - Restitution 667 327 (340) 67% 33%, 1,000 1,000 - Sheriff Fees 98,000 116,604 18,604 67% 79%! 147,000 147,000 - Court Fines and Fees 100,000 56,854 (43,146) 67% 38%' g) 150,000 100,000 (50,000) Impound Fees 53,333 47,000 (6,333) 67% 59% g) 80,000 55,000 (25,000) Restitution - Street Crimes - 50 50 67% n/a' - 50 50 Interest 66,667 129,801 63,134 67% 130%, 100,000 150,000 50,000 Interest on Unsegregated 5,333 8,821 3,488 67% 110%, 8,000 12,000 4,000 Rentals - 29,177 29,177 67% n/a h) - 43,766 43,766 Donations - 1,108 1,108 67% n/a - 1,108 1,108 Interfund Contract 273,712 233,900 (39,812) 67% 57%' i) 410,568 360,568 (50,000) Transport Reimbursements - 351 351 67% n/a' - 351 351 Court Security Reimbrsmnt - 6,316 6,316 67% n/a - 6,316 6,316 Sale of Eqp & Material 667 12,665 11,998 67% 1267% j) 1,000 15,000 14,000 Total Revenues 12,408,027 16,887,160 4,479,133 67% 91W 18,612,041 18,869,273 257,232 Transfers In 1,806,989 1,484,644 (322,345) 67% 55% 2,710,483 2,710,483 - TOTAL RESOURCES 16,392,276 20,583,266 4,190,990 67% 88%' 23,499,784 23,791,218 291,434 REQUIREMENTS: gyp, EXPENDITURES & TRANSFE RS Sheriffs Division 1,399,136 1,223,234 175,902 67% 58% k) 2,098,704 1,920,907 177,797 Automotive/Communications 763,727 706,223 57,504 67% 62% 1) 1,145,591 1,145,591 - Investigations/Evidence 1,218,322 1,195,948 22,374 67% 65% m) 1,827,483 1,827,483 - Patrol/Civil/Comm Supp 4,994,747 4,818,402 176,345 67% 64%' n) 7,492,121 7,392,121 100,000 Records 388,923 370,395 18,528 67% 63% 583,385 563,385 20,000 Adult Jail 4,949,210 4,634,063 315,147 67% 62% o) 7,423,814 7,403,814 20,000 Court Security 137,142 127,808 9,334 67% 62% 205,713 195,713 10,000 Emergency Services 84,209 76,022 8,187 67% 60% 126,313 126,313 - Special Services Division 347,299 344,294 3,005 67% 66% 520,947 520,947 - Regional Work Center 447,333 - 447,333 67% 0% 671,000 671,000 - Training Division 111,199 121,104 (9,905) 67% 73%, p) 166,798 186,798 (209000) Contingency 691,943 - 691,943 67% n/a 1,037,915 - 1,037,915 Transfers Out 200,000 200,000 - 67% 100% q) 200,000 200,000 - TOTAL REQUIREMENTS 15,733,190 13,817,493 1,915,697 67% 59% 23,499,784 22,154,072 1,345,712 NET(Resources - Requirements) 659,086 6,765,773 6,106,687 - 1,637,146 1,637,146 SHERIFF Exp Detail Statement of Financial Operating Data Eight Months Ended February 28, 2007 I Year to Date I rceviseg I Year End Budget Actual Variance FY % Coll. % I Budget Projection Variance RESOURCES: Beg. Net Working Capital $2,177,260 $2,211,462 $ 34,202 100% 102% $2,177,260 $2,211,462 $ 34,202 Total Revenues 12,408,027 16,887,160 4,479,133 67% 91% 18,612,041 18,869,273 257,232 Transfers In 1,806,989 1,484,644 (322,345) 67% 55% 2,710,483 2,710,483 - TOTAL RESOURCES 16,392,276 20,583,266 4,190,990 67% 88% 23,499,784 23,791,218 291,434 REQUIREMENTS: EE Sheriffs Services Personnel 733,571 698,909 34,662 67% 64% 1,100,357 1,075,000 25,357 Materials & Services 637,305 497,015 140,290 67% 52% 955,957 803,517 152,440 Capital Outlay 12,446 11,494 952 67% 62% 18,669 18,669 - Total Sheriffs Services 1,383,322 1,207,418 175,904 2,074,983 1,897,186 177,797 Automotive/Communications Personnel 166,178 165,919 259 67% 67% 249,267 249,267 - Materials & Services 586,618 531,430 55,188 67% 60% 879,927 879,927 - Capital Outlay 10,931 8,874 2,057 67% 54% 16,397 16,397 - Total Automotive/Communications 763,727 706,223 57,504 1,145,591 1,145,591 - Investigations/Evidence Personnel 1,028,967 1,014,758 14,209 67% 66% 1,543,451 1,543,451 - Materials & Services 150,439 129,899 20,540 67% 58% 225,658 225,658 - Capital Outlay 38,916 51,291 (12,375) 67% 88%, 58,374 58,374 - Totallnvestigations/Evidence 1,218,322 1,195,948 22,374 1,827,483 1,827,483 - Patrol/Civil/Comm Support Personnel 4,492,462 4,273,360 219,102 67% 63% 6,738,693 6,538,693 200,000 Materials & Services 353,601 337,187 16,414 67% 64% 530,402 530,402 - Capital Outlay 148,684 207,855 (59,171) 67% 93% 223,026 323,026 (100,000) Total Patrol/Civil/Comm Supp 4,994,747 4,818,402 176,345 7,492,121 7,392,121 100,000 Records Personnel 356,931 330,029 26,902 67% 62% 535,397 515,397 20,000 Materials & Services 30,325 40,366 (10,041) 67% 89% 45,488 45,488 - Capital Outlay 1,667 - 1,667 67% 0% 2,500 2,500 - Total Records 388,923 370,395 18,528 583,385 563,385 20,000 Adult Jail Personnel 3,992,672 3,843,264 149,408 67% 64% 5,989,008 5,919,008 70,000 Materials & Services 904,071 745,453 158,618 67% 55% 1,356,106 1,406,106 (50,000) Capital Outlay 52,467 45,346 7,121 67% 58% 78,700 78,700 - Total Adult Jail 4,949,210 4,634,063 315,147 7,423,814 7,403,814 20,000 Court Security Personnel 125,110 124,681 429 67% 66% 187,665 187,665 - Materials & Services 11,965 3,127 8,838 67% 17% 17,948 7,948 10,000 Capital Outlay 67 - 67 67% 0% 100 100 - Total Transport/Court Security 137,142 127,808 9,334 205,713 195,713 10,000 Emergency Services Personnel 71,197 70,207 990 67% 66% 106,795 106,795 - Materials & Services 12,945 5,815 7,130 67% 30% 19,418 19,418 - Capital Outlay 67 - 67 67% 0% 100 100 - Total Emergency Services 84,142 76,022 8,120 126,313 126,313 - Special Services Personnel 284,489 281,156 3,333 67% 66% 426,733 426,733 - Materials & Services 46,855 40,417 6,438 67% 58% 70,282 70,282 - Capital Outlay 15,955 22,721 (6,766) 67% 95% 23,932 23,932 - Total Special Services 347,299 344,294 3,005 520,947 520,947 - Regional Work Center Personnel 346,553 - 346,553 67% 0% 519,830 519,830 - Materials & Services 34,113 - 34,113 67% 0% 51,170 51,170 - Capital Outlay 66,667 - 66,667 67% 0% 100,000 100,000 - Total Regional Work Center 447,333 - 447,333 671,000 671,000 - Training Personnel 79,482 106,590 (27,108) 67% 89% 119,223 149,223 (30,000) Materials & Services 31,650 14,514 17,136 67% 31% 47,475 37,475 10,000 Capital Outlay 67 - 67 67% 0% 100 100 - Total Training 111,199 121,104 (9,905) 166,798 186,798 (20,000) Non-Departmental Materials & Services 15,814 15,816 (2) 67% 67% 23,721 23,721 - Transfers Out 200,000 200,000 - 67% 100% 200,000 200,000 - Contingency 691,943 - 691,943 67% n/a 1,037,915 - 1,037,915 Total Non-Departmental 907,757 215,816 691,941 1,261,636 223,721 1,037,915 Total Requirements 15,733,190 13,817,493 1,915,697 23,499,784 22,154,072 1,345,712 NET(Resources - Requirements) 659,086 6,765,773 6,106,687 - 1,637,146 1,637,146 Sheriff Notes Statement of Financial Operating Data Eight Months Ended February 28, 2007 a) Year End Projection based on actual tax collections through February 28, 2007. b) Reimbursement of COPY grant expenses and HIDTA overtime higher than anticipated. c) The semi-annual invoice in the amount of $33,425 was received February 2007. d) Confirmation has been received on the continuance of the Byrne Grant in the amount of $110,000 for FY 2006-07. e) SB 1145 inmate housing reimbursement for 3rd qtr received in January 2007. f) Reimbursement of $47,884 received from USFS and $47,584 received from FEMA for August fire patrol overtime. Only $50,000 was budgeted for reimbursable overtime. g) Revenue will be less than anticipated due to staffing shortages in Patrol. h) The FBI office has not relocated. Projections adjusted to assume rent through June 30, 2007. i) Title III funding has been reduced by $50,000. j) YTD includes $9,430 revenue from prior years' Sheriffs Office auctions. k) The forecast assumes the expenses associated with the HIDTA director will be charged to Fund 880, Coles. 1) YTD spending variance due to timing of expenses related to the purchase and installation of equipment for new vehicles. m) YTD variance due to lag in filling open positions and timing of capital expenditures. Most of the labor variance will be absorbed by the pay adjustment which started in January for detectives. n) YTD variance due to lag in filling open positions and timing of material and services expenditures. Most of the labor variance will be absorbed by the non-budgeted temporary labor for civil paper processing and Deputy pay increase which started in January. In addition, expenditures for patrol vehicles and replacement MDTs will be purchased by year end. o) YTD variance due to lag in filling open positions and timing of expenditures for inmate medical care and supplies. Some of the labor variance will be absorbed by the pay adjustment which started in January for Correction deputies. In addition, several major capital equipment items will be purchased before year end and several major maintenance projects will be completed by year end. p) YTD variance resulting from lump sum leave payment due to employee turnover. Some of the labor variance will be offset by under spending in supplies but the Division will end the year over plan. q) Transfer of $200,000 total annual budget to the capital reserve was made in December 2006. HEALTH Statement of Financial Operating Data Eight Months Ended February 28, 2007 RESOURCES: Beg. Net Working Capital Revenues Medicare Reimbursement State Grant Child Dev & Rehab Center State Miscellaneous STARS Foundation OMAP Family Planning Exp Proj Grants 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 Interfund Grant Drug Court - Byrne Total Revenues Transfers In-Reserve Fund Transfers In-General Fund TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency TOTAL REQUIREMENTS NET (Resources - Requirements) Year to Date I Budget Actual Variance FY % Coll. $1,300,000 $ 1,337,663 $ 37,663 100% 103% - 3,887 3,887 1,099,861 725,467 (374,394) 21,619 24,808 3,189 103,321 77,294 (26,027) 3,600 - (3,600) 111,533 146,732 35,199 283,333 306,742 23,409 - 4,750 4,750 10,082 3,919 (6,163) 34,000 4,883 (29,117) 333 499 166 34,100 38,683 4,583 101,033 128,527 27,494 26,667 23,011 (3,656) 60,000 62,730 2,730 33,333 28,803 (4,530) 7,867 8,877 1,010 64,934 58,934 (6,000) 6,667 6,664 (3) - 3,000 3,000 - 12,935 12,935 2,002,283 1,671,145 (331,138) 67% Na 67% 44%' a) 67% 77% 67% 50% b) 67% 0% c) 67% 88% 67% 72% 67% n/a 67% 26% 67% 10% d; 67% 100% 67% 76% 67% 85% 67% 58% 67% 70% 67% 58% 67% 75% 67% 61% 67% n/a 67% n/a 67% n/a 67% 56% 67 - (67) 67% 0% 1,606,739 1,606,739 - 67% 67% 4,909,089 4,615,547 (293,475) 67% 69% Exp. Revised Year End Budget Projection Variance $1,300,000 $1,337,663 $ 37,663 - 5,516 5,516 1,649,791 1,507,024 (142,767) 32,428 37,211 4,783 154,982 154,982 - 5,400 - (5,400) 167,300 200,000 32,700 425,000 460,000 35,000 - 4,750 4,750 15,123 3,919 (11,204) 51,000 19,900 (31,100) 500 500 - 51,150 51,150 - 151,550 151,550 - 40,000 40,000 - 90,000 90,000 - 50,000 50,000 - 11,800 11,800 - 97,401 97,401 - 10,000 10,000 - - 3,000 3,000 - 12,935 12,935 3,003,425 2,911,638 (91,787) 100 - (100) 2,410,109 2,410,109 - 6,713,634 6,659,410 (54,224) 2,794,227 2,531,797 262,430 67% 60% e) 4,191,340 3,966,340 225,000 949,288 829,161 120,127 67% 58% 1,423,932 1,423,932 - 16,333 - 16,333 67% 0% 24,500 - 24,500 600,000 575,000 25,000 67% 88% 650,000 650,000 - 282,575 - 282,575 67% n/a 423,862 - 423,862 4,642,423 3,935,958 706,465 67% 59% 6,713,634 6,040,272 673,362 266,666 679,589 412,990 - 619,138 619,138 a) State Grant includes $192,560 budgeted for the BCC Program, which effective August 2006, will be administered by the State. Actual expenses incurred will be reimbursed. Both State Grant and Personnel/Materials & Services will be less than budgeted and $46,500 will be in the next revision. Year end projection is the total of State grant through Rev #6. b) MAC revenues paid quarterly in arrears, 2nd quarter billing not yet received c) Stars Foundation will not be funding Deschutes County Health Department Grant. d) Ready Set Go was budgeted at $36,000. Only $4,900 will be received as the program was not renewed. e) Projected reductions in expenditures due to unfilled positions. , . MENTAL HEALTH Statement of Financial Operating Data Eight Months Ended February 28, 2007 RESOURCES: Beg. Net Working Capital Revenues Marriage Licenses Divorce Filing Fees Federal Grants State Grants State Miscellaneous Title 19 Liquor Revenue ABHA Client Support Funds Local Grants School Districts Mental Health Jail Comp Contract Payments Miscellaneous Patient Insurance Fees Patient Fees Seizure/Forfeiture Interest on Investments Rentals Donation Interfund Contract Administrative Fee Year to Date Revised Wea-FEn-d-1 Budget Actual Variance FY % Coll. Budget Projection Variance $ 3,059,533 $ 3,357,701 $ 298,168 100% 3,667 3,710 43 67% 101,267 109,771 8,504 67% 97,079 34,958 (62,121) 67% 5,909,993 5,550,333 (359,660) 67% 238,423 183,084 (55,339) 67% 154,948 91,484 (63,464) 67% 57,333 74,216 16,883 67% 20,000 18,125 (1,875) 67% 15,667 9,465 (6,202) 67% 46,667 34,890 (11,777) 67% 4,800 4,800 - 67% 16,000 15,154 (846) 67% 40,333 60,105 19,772 67% 172,952 138,369 (34,583) 67% 44,145 14,061 (30,084) 67% - 4,808 4,808 67% 73,333 111,777 38,444 67% 13,333 8,775 (4,558) 67% 1,333 3,150 1,817 67% - 3,120 3,120 67% 1,580,882 1,467,503 (113,379) 67% 110Y. $ 3,059,533 $ 3,357,701 $ 298,168 67% ~ ; 5,500 5,500 - 72% 151,900 160,404 8,504 24% a) 145,618 145,618 - 63%i b) 8,864,989 9,029,972 164,983 51% c) 357,634 357,634 - 39%' :d) 232,422 168,958 (63,464) 86% e) 86,000 104,369 18,369 60%' 30,000 30,000 - 40% a) 23,500 23,500 - 50%' <f) 70,000 70,000 - 67%: , ` 7,200 7,200 - 63% 24,000 24,000 - 99% 60,500 80,272 19,772 53%. 259,428 207,554 (51,874) 21% ' g) 66,217 21,092 (45,125) n/a - 4,808 4,808 102% h) 110,000 148,444 38,444 44% 20,000 16,500 (3,500) 158% 2,000 3,150 1,150 n/a - 3,120 3,120 62% 2,371,323 2,371,323 - Total Revenues 8,592,155 7,941,658 (650,497) 67% Transfers In-General Fund 922,432 922,432 - 67% Transfers In-Other 215,150 194,138 (21,012) 67% TOTAL RESOURCES 12,789,270 12,415,929 (373,341) 67% REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency TOTAL REQUIREMENTS NET (Resources - Requirements) 62%' 12,888,231 12,983,418 95,187 67% 1,383,648 1,383,648 - 60% 322,725 322,725 - 70% 17,654,137 18,047,492 393,355 Exp. 4,559,815 4,284,306 275,509 67% 63% i) 6,839,722 6,461,459 378,263 5,900,553 5,096,328 804,225 67% 58%' b)j) 8,850,829 8,550,829 300,000 3,333 - 3,333 67% 0% 5,000 5,000 - 100,000 75,000 25,000 67% 50% 150,000 150,000 - 1,205,724 - 1,205,724 67% n/a 1,808,586 - 1,808,586 11,769,425 9,455,634 2,313,791 67% 54% ` 17,654,137 15,167,288 2,486,849 1,019,845 2,960,295 1,940,450 - 2,880,204 2,880,204 (a) Grant billing done on a quarterly basis. Actual will lag behind budget all year. (b) Use of automated payment system (Express) has created a consistent one-month payment lag resulting in revenues and expenses appearing under budget by about $400,000 on this monthly report. Drug Court grant funds of $252,747 are also included in this line. (c) Variance primarily a result of historical 30-60 day time lag from billing to payment receipt from State for most contracts. (d) Title 19 is a difficult revenue stream to estimate. A 5-year average will be used to estimate the amount for the FY 07-08 budget. (e) Beginning in 2007/08 budget will increase to approximately $105,000, close to the annual average for the last 2.5 years. (f) School District revenues correlate with the school year resulting in a negative variance for most of the year. (g) Patient fees are down dramatically due to a decline in the number of non-OHP patients DCMH is seeing. It is required that we keep our wait list time for OHP clients to 2 weeks and we are enforcing this more closely on ourselves now. (h) Cash balance expected to decline over the course of the fiscal year. It was anticipated interest earnings would exceed budgeted interest in the first half of 2006/07. (i) Unfilled positions are averaging approximately 6.0 FTE each month. (j) To date several DD programs are cumulatively under spent by about $150,000 and this amount is expected to double by year-end. Revenues are being received from the State to provide these services, requiring the department to budget a corresponding amount for a refund to the State next fiscal year. COMMUNITY DEVELOPMENT Statement of Financial Operating Data Eight Months Ended February 28, 2007 Year to Date Year End Budget Actual Variance FY % Coll. % Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 1,989,210 $ 1,989,301 91 100% n/a $1,989,210 $1,989,301 91 Revenues Admin-Operations 74,167 158,111 83,944 67% 142% a) 111,250 200,000 88,750 Admin-GIS 8,067 2,542 (5,525) 67% 21% b) 12,100 12,100 - Admin-Code Enforcement 273,177 266,755 (6,422) 67% 65% c) 409,765 409,765 - Building Safety 1,643,667 1,495,445 (148,222) 67% 61% c) 2,465,500 2,465,500 - Electrical 417,500 376,652 (40,848) 67% 60% c) 626,250 626,250 - Contract Services 869,070 407,286 (461,784) 67% 31% d) 1,303,605 1,150,000 (153,605) Env Health-On Site Prog 661,267 449,798 (211,469) 67% 45% 991,900 900,000 (91,900) Env Health-Lic Facilities 350,483 468,225 117,742 67% 89%' e) 525,725 525,725 - Env Health - Drinking H2O 38,000 33,780 (4,220) 67% 59% 57,000 57,000 - EPA Grant 198,052 5,229 (192,823) 67% 2% 0 297,078 297,078 - Planning-Current 883,250 752,982 (130,268) 67% 57% 1,324,875 1,324,875 - Ran e -Lon nin Pl 494 383 682 343 (150,701) 67% 46% g) 741,575 741,575 - g g an g , , Total Revenues 5,911,083 4,760,487 (1,150,596) 67% 54% 8,866,623 8,709,868 (156,755) Trans In-CDD Reserve 67 - (67) 67% 0% 100 - (100) Trans In-CDD Bldg/Elec 133 - (133) 67% 0% 200 - (200) TOTAL RESOURCES 7,900,493 6,749,788 (1,150,705) 67% 62% 10,856,133 10,699,169 (156,964) REQUIREMENTS: Exp. EXPENDITURES & TRANSFERS Admin-Operations Division 2,857,522 1,614,412 1,243,110 67% 38% h) 4,286,283 4,286,283 - Admin-GIS Division 186,857 145,923 40,934 67% 52% 280,285 280,285 - Admin-Code Enforcement 157,867 131,903 25,964 67% 56% 236,800 236,800 - Building Safety Division 837,671 891,938 (54,267) 67% 71% i) 1,256,507 1,256,507 - Electrical Division 264,353 257,483 6,870 67% 65% 396,529 396,529 - Contract Services 552,306 501,244 51,062 67% 61% 828,459 828,459 - Env Health-On Site Pgm 363,993 315,479 48,514 67% 58% 545,990 545,990 - Env Health-Lic Facilities 280,344 276,645 3,699 67% 66% ' 420,516 420,516 - Env Health-Grant Division 239,773 996 238,777 67% 0% j) 359,660 359,660 - Env Health - Drinking H2O 40,815 39,675 1,140 67% 65% 61,223 61,223 - EPA Grant 147,893 125,874 22,019 67% 57% 221,840 221,840 - Planning-Current Division 768,182 748,203 19,979 67% 65% 1,152,273 1,152,273 - Planning-Long Range Div 423,878 260,506 163,372 67% 41% 635,817 635,817 - Contingency 115,967 - 115,967 67% n/a 173,951 - 173,951 TOTAL REQUIREMENTS 7,237,421 5,310,281 1,927,140 67% 49%° 10,856,133 10,682,182 173,951 NET (Resources - Requirements) 663,072 1,439,507 776,435 - 16,987 16,987 a) Includes interest revenue which is higher due to Beg NWC more than estimated and M37 fee revenue greater than estimated. b) GIS revenue is for contracted outside customer work, and is based on the volume of requests. c) Revenue is seasonal, the volume being higher during the warmer months. d) Revenue lags a month behind based on invoice and payment timing. e) Revenue is received primarily in January and February after annual license renewals are mailed. f) Revenue is received after reimbursement requests are made to the federal government - usually 2-3 months after expense incurred. g) Revenue timing of state transportation planning grant is affecting YTD percentages. h) Budget includes $1,926,000 of transfers out ($1,284,000 YTD Budget) which will be transferred by year end. i) Expenses for the automated inspection request system and contract plan review included in the year to date. j) Expenses are associated with financial assistance tied to the proposed Local Rule. ROAD Statement of Financial Operating Data Eight Months Ended February 28, 2007 RESOURCES: Beg. Net Working Capital Revenues System Development Ch Mineral Lease Royalties Forest Receipts State Grant Motor Vehicle Revenue City of Bend City of Redmond City of Sisters Miscellaneous Road Vacations Interest on Investments Donations Interfund Contract Equipment Repairs Vehicle Repairs LID Construction Vegetation Management Inter-fund: Forester 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 Year to Date Year End Budget Actual Variance FY % Coll. % Budget Projection Variance $ 5,171,895 $ 5,171,895 $ - 100% 100% $ 5,171,895 $ 5,171,895 $ - 44,667 30,620 (14,047) 67% 46% 67,000 46,000 (21,000) - 10,748 10,748 67% n/a - 10,748 10,748 2,056,667 3,068,835 1,012,168 67% 99% a) 3,085,000 3,068,835 (16,165) 226,667 - (226,667) 67% 0% 340,000 57,810 (282,190) 5,266,667 5,560,077 293,410 67% 70% 7,900,000 8,200,000 300,000 116,667 147,473 30,806 67% 84% b) 175,000 175,000 - 283,333 356,721 73,388 67% 84% b) 425,000 420,000 (5,000) 33,333 - (33,333) 67% 0% b) 50,000 15,000 (35,000) 33,333 51,604 18,271 67% 103% 50,000 53,000 3,000 1,333 500 (833) 67% 25% 2,000 1,000 (1,000) 100,000 161,566 61,566 67% 108% 150,000 200,000 50,000 1,600 2,440 840 67% 102% 2,400 2,440 40 500,000 19 (499,981) 67% 0%' c) 750,000 750,000 - 176,667 137,784 (38,883) 67% 52% 265,000 217,000 (48,000) 66,667 - (66,667) 67% 0%' c) 100,000 90,000 (10,000) 100,000 - (100,000) 67% 0% c) 150,000 150,000 - 56,667 - (56,667) 67% 0% c) 85,000 85,000 - 30,000 - (30,000) 67% 0% c) 45,000 20,000 (25,000) 366,667 452,773 86,106 67% 82% 550,000 680,000 130,000 333 407 74 67% 81% 500 407 (93) 9,461,268 9,981,567 520,299 67% 70% 14,191,900 14,242,240 50,340 4,311 - (4,311) 67% 0% 14,637,474 15,153,462 515,988 67% 76% Exp. 6,467 6,467 - 19,370,262 19,420,602 50,340 3,608,270 3,533,504 74,766 67% 65% 5,412,405 5,340,913 71,492 5,357,318 3,096,381 2,260,937 67% 39% 8,035,977 7,064,510 971,467 2,450,000 736,021 1,713,979 67% 20% 3,675,000 810,673 2,864,327 600,000 900,000 (300,000) 67% 100% 900,000 900,000 - 897,920 - 897,920 67% n/a 1,346,880 - 1,346,880 TOTAL REQUIREMENTS 12,913,508 8,265,906 4,647,602 67% 43% NET (Resources - Requirements) 1,723,966 6,887,556 5,163,590 19,370,262 14,116,096 5,254,166 5,304,506 5,304,506 a) Annual payment received in January. b) Work performed billed upon completion. c) Payment to be billed and received in June 2007. ADULT PAROLE & PROBATION Statement of Financial Operating Data Eight Months Ended February 28, 2007 Year to Date Year End Budget Actual Variance FY t Coll. % Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 350,000 $ 342,288 $ (7,712) 100% 98%1 $ 350,000 $ 342,288 $ (7,712) Revenues Federal Grant - 702 702 67% n/a', - 702 702 State Grant 1,371,013 1,558,231 187,218 67% 76%` a) 2,056,519 2,056,519 - State Miscellaneous 8,871 24,484 15,613 67% 184% b) 13,306 24,484 11,178 Probation Work Crew Fees 22,667 31,174 8,507 67% 92% 34,000 40,000 6,000 Alcohol and Drug Treatment 647 305 (342) 67% 31% 970 450 (520) Polygraph Testing - 1,400 1,400 67% n/a - 1,400 1,400 Miscellaneous 3,867 12,436 8,569 67% 214% c) 5,800 13,500 7,700 Electronic Monitoring Fee 100,000 57,891 (42,109) 67% 39% d) 150,000 92,000 (58,000) Probation Superv. Fees 146,667 140,379 (6,288) 67% 64% 220,000 200,000 (20,000) Cognitive Program - 105 105 67% n/a - 105 105 Sex Offender Treatment Fees 2,000 10 (1,990) 67% 0% e) 3,000 10 (2,990) Day Reporting Fees 220 115 (105) 67% 35% f) 330 140 (190) Interest on Investments 13,333 21,290 7,957 67% 106% 20,000 25,000 5,000 Leases 4,000 14,075 10,075 67% 235% g) 6,000 22,000 16,000 Rentals 187 2,010 1,823 67% 718% h) 280 3,000 2,720 Drug Court - Byrne - 7,255 7,255 67% n/a - 7,255 7,255 Total Revenues 1,673,472 1,871,862 198,390 67% 75% 2,510,205 2,486,565 (23,640) Transfers In-General Fund 185,327 185,327 - 67% 81% 227,990 227,990 - Transfers In-Video Lottery 66,667 66,667 - 67% 67% 100,000 100,000 - TOTAL RESOURCES 2,275,466 2,466,144 190,678 67% 77% 3,188,195 3,156,843 (31,352) REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency TOTAL REQUIREMENTS NET (Resources - Requirements) Exp. 1,587,285 1,531,612 55,673 67% 64% 2,380,927 2,380,927 - 392,219 362,248 29,971 67% 62% 588,329 588,329 - 67 - 67 67% 0% 100 - (100) 79,226 - 79,226 67% 0% 118,839 - (118,839) 2,058,797 1,893,860 164,937 67% 61% 3,088,195 2,969,256 (118,939) 216,669 572,284 25,741 100,000 187,587 87,587 a) Third quarterly payment received in January. b) Variance due to unexpected revenue to assist offenders who participated in Alternative Incarceration Program. c) Variance due to unexpected revenue stemming from training registration and a refund on a piece of equipment. d) Number of offenders assigned to the program less than estimated. e) Revision in protocol related to providing assistance to indigent sex offenders for treatment costs precludes fee collection. f) Fee collection less than estimated. g) Lease to continue longer than expected resulting in higher revenue than estimated. h) Fee collection greater than estimated. COMM ON CHILDREN & FAMILIES Statement of Financial Operating Data Eight Months Ended February 28, 2007 Year to Date Year End Budget Actual Variance FY % Coll. % Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 571,056 $ 630,729 $ 59,673 100% 110% 1 $ 571,056 $ 630,729 $ 59,673 Revenues Federal Grants 183,301 126,420 (56,881) 67% 46% `a) b) 274,951 261,487 (13,464) Title IV - Family Sup/Pres 27,735 29,101 1,366 67% 70%' b) 41,602 41,602 - HealthyStart Medicaid 116,667 44,105 (72,562) 67% 25% b) c) 175,000 130,000 (45,000) Child Care Block Grant 37,799 31,643 (6,156) 67% 56%1 b) 56,699 63,240 6,541 Level 7 Services 146,784 157,259 10,475 67% 71% b) 220,176 220,176 - Juvenile Crime Prevention 281,043 160,046 (120,997) 67% 38% d) 421,565 390,765 (30,800) State Prevention Funds 125,000 136,911 11,911 67% 73% e) 187,500 198,786 11,286 HealthyStart /R-S-G 190,463 287,721 97,258 67% 101% 0 285,694 291,721 6,027 OCCF Grant 217,563 326,345 108,782 67% 100% 326,345 326,345 - Miscellaneous 7,333 - (7,333) 67% 0% 11,000 11,000 - Court Fines & Fees - 16,888 16,888 67% n/a g) - 24,000 24,000 Interest on Investments 10,000 29,203 19,203 67% 195% h) 15,000 31,000 16,000 Grants-Private 8,000 7,550 (450) 67% 63% 12,000 12,000 - Total Revenues 1,351,688 1,353,192 1,504 2,027,532 2,002,122 (25,410) Trans from General Fund 225,579 224,246 (1,333) 67% 66% ' 338,369 338,369 - Trans from Other 113,400 85,050 (28,350) 67% 50% 170,100 170,100 - Total Transfers In 338,979 309,296 (29,683) 67% 61% 508,469 508,469 - TOTAL RESOURCES 2,261,723 2,293,217 31,494 67% 741/6 3,107,057 3,141,320 34,263 REQUIREMENTS: Exp. Expenditures Personal Services 333,718 318,366 15,352 67% 64% 500,577 500,577 - Materials and Services 1,458,427 1,056,571 401,856 67% 48% i) 2,187,640 2,152,947 34,693 Capital Outlay 3,333 - 3,333 67% 0% 5,000 5,000 - Contingency 275,893 - 275,893 67% n/a 413,840 - 413,840 TOTAL REQUIREMENTS 2,071,371 1,374,937 696,434 67% 44% 3,107,057 2,658,524 448,533 NET (Resources - Requirements) 190,352 918,280 727,928 - 482,796 482,796 a) Federal grant adjusted due to new grant amounts. b) Federal grant payments received on a reimbursement basis after quarterly expenditures occur. c) Medicaid reimbursements lower state-wide. d) Juvenile Crime revenues reduced due to increased 05/06 contract amendment and subsequent receipt of revenue. e) Increase due to $15,000 underage drinking grant and a $3,714 reduction in A&D 70 funds. f) Amendment to OCCF IGA increased funding by $4,000. g) State Court fees for Safe Havens not budgeted. h) Interest income increased due to larger BNWC than projected. i) Materials & Services projection adjusted due to net decrease in anticipated revenues. SOLID WASTE Statement of Financial Operating Data Eight Months Ended February 28, 2007 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 Year to Date Year End Budget Actual Variance FY % Coll. % Budget Projection Variance $1,018,342 $ 1,571,953 $ 553,611 100% 154% $1,018,342 $ 1,571,953 $ 553,611 - 20,000 20,000 18,667 19,700 1,033 106,667 37,889 (68,778) 741,600 976,686 235,086 1,304,667 1,304,402 (265) 2,926,573 3,075,940 149,367 37,767 33,577 (4,190) 20,000 18,934 (1,066) 53,333 95,469 42,136 17,333 20,510 3,177 5,226,607 5,603,107 376,500 67% n/a a) - 33,750 33,750 67% 70% 28,000 35,000 7,000 67% 24% b) 160,000 160,000 - 67% 88% c) 1,112,400 1,700,000 587,600 67% 67% 1,957,000 1,800,000 (157,000) 67% 70% 4,389,860 4,613,909 224,049 67% 59% c) 56,650 56,650 - 67% 63% 30,000 30,000 - 67% 119% 80,000 140,000 60,000 67% 79% 26,000 36,000 10,000 67% 71% 7,839,910 8,605,309 765,399 Trans In-Code Abatement 20,000 20,000 - 67% 100% TOTAL RESOURCES 6,264,949 7,195,060 930,111 67% 81% REQUIREMENTS Exp. Expenditures Personal Services 1,054,598 1,006,057 48,541 67% 64% Materials and Services 2,493,018 1,692,145 800,873 67% 45% d) Debt Service 246,106 249,851 (3,745) 67% 68% Capital Outlay 181,833 118,727 63,106 67% 44% e) Transfers Out 1,600,000 850,000 750,000 67% 35% Contingency 343,279 - 343,279 67% n/a TOTAL REQUIREMENTS 5,918,834 3,916,780 2,002,054 67% 440/0 NET (Resources - Requirements) 346,115 3,278,280 2,932,165 20,000 20,000 - 8,878,252 10,197,262 1,319,010 1,581,897 1,581,897 - 3,739,527 3,291,880 447,647 369,159 369,159 - 272,750 275,921 (3,171) 2,400,000 2,400,000 - 514,919 10,000 504,919 8,878,252 7,928,857 949,395 - 2,268,405 2,268,405 a) Grant funds were expected in FY 05-06 but received in FY 06-07. b) Fees are due April 15, 2007. c) Receipts are seasonal - should slow down in the winter. Variance includes revenue for commercial cash customers. d) Some large ticket items are remitted in one annual payment causing a variance between the M&S percentages. e) Large ticket items paid throughout the year cause a discrepancy in the Capital Outlay YTD percentages. Health Benefits Trust Statement of Financial Operating Data Eight Months Ended Febrary 28, 2007 Year to Date Year End Budget Actual Variance FY % Coll. % Bud et Projection Variance RESOURCES Beg. Net Working Capital $ 6,800,000 $7,163,864 $ 363,864 100% 105% $6,800,000 $7,163,864 $ 363,864 Revenues: Internal Premium Charges 5,950,000 7,060,446 1,110,446 58% 69% . 10,200,000 10,400,000 200,000 P/T Emp - Add'l Prem 105,000 94,329 (10,671) 58% 52% 180,000 140,000 (40,000) Employee Prem Contribution 205,917 211,575 5,658 58% 60%. 353,000 318,000 (35,000) COIC 417,083 496,619 79,536 58% 69%= 715,000 715,000 - Retiree / COBRA Co-Pay 233,333 354,908 121,575 58% 89%-,'- 400,000 500,000 100,000 Medical Services Reimb - 128,773 128,773 58% n/a 128,773 128,773 Prescription Rebates - 19,217 19,217 58% n/a 19,217 19,217 Interest 145,833 253,878 108,045 58% 102% 250,000 350,000 100,000 Total Revenues 7,057,167 8,619,745 1,562,579 58% 71% 12,098,000 12,570,990 472,990 TOTAL RESOURCES 13,857,167 15,783,609 1,926,442 92% 84°k 18,898,000 19,734,854 836,854 REQUIREMENTS Exp. Expenditures: Personal Services 78,506 68,070 10,436 58% 51%" 134,582 134,582 - Materials & Services Conferences and Seminars 1,750 - 1,750 58% 0%'- 3,000 3,000 - Claims Paid-Medical/Rx 5,233,506 4,542,572 690,934 58% 51%'a j 8,971,725 6,956,190 2,015,535 Claims Paid-DentaWision 755,095 761,891 (6,796) 58% 59%7.a) ` 1,294,448 1,165,244 129,204 Refunds - (76,525) 76,525 58% n/a: - (76,525) 76,525 Insurance Expense 227,500 202,334 25,166 58% 52% . 390,000 390,000 - State Assessments 23,333 59,867 (36,534) 58% 150% ` 40,000 40,000 - Administration Fee 140,000 152,944 (12,944) 58% 64% 240,000 240,000 - PPO Fee 20,417 21,009 (592) 58% 60% 35,000 35,000 - Health Impact - 26,237 (26,237) 58% n/a - 40,000 (40,000) Printing 7,000 5,894 1,106 58% 49%, 12,000 12,000 - Program Expense/Supplies 6,417 - 6,417 58% 0% 11,000 - 11,000 Other 10,150 10,829 (679) 58% 62% 17,400 17,400 - Total Materials & Services 6,425,168 5,707,052 718,116 58% 52%; f 11,014,573 8,822,310 2,192,263 Capital Outlay - - - 58% 0%" 100 - 100 Contingency 4,520,101 - 4,520,101 58% 0% 7,748,745 - 7,748,745 TOTAL REQUIREMENTS 11,023,775 5,775,122 5,248,653 58% 31%1 18,898,000 8,956,892 9,941,108 NET (Resources - Requirements) 2,833,392 10,008,487 7,175,095 - 10,777,962 10,777,962 a) Projection based on annualizing 34 weeks of claims paid DESCHUTES COUNTY 911 Statement of Financial Operating Data Eight Months Ended February 28, 2007 Year to Date Year End Budget Actual Variance % of FY % Coll. Budget Projection Variance RESOURCES: Beg. Net Working Capital $1,800,000 $2,281,476 $ 481,476 Revenues Property Taxes - Current 2,266,667 3,237,070 970,403 Property Taxes - Prior 42,000 57,853 15,853 State Reimbursement 14,000 12,443 (1,557) Telephone User Tax 410,000 367,595 (42,405) Data Network Reimb. 22,000 33,718 11,718 Jefferson County 27,333 26,562 (771) User Fee 15,950 20,299 4,349 Contract Payments 47,526 67,461 19,935 Miscellaneous 4,000 5,949 1,949 Interest 33,333 84,701 51,368 Interest on Unsegregated Tax 1,333 2,052 719 Total Revenues 2,884,142 3,915,703 1,031,561 TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency 4,684,142 6,197,179 1,513,037 100% 127% $1,800,000 $2,281,476 $ 481,476 67% 95%, a) 3,400,000 3,454,000 54,000 67% 92% 63,000 63,000 - 67% 59% 21,000 26,000 5,000 67% 60% 615,000 715,000 100,000 67% 102% b) 33,000 33,718 718 67% 65% 41,000 41,000 - 67% 85% c) 23,925 24,600 675 67% 95% b) 71,289 71,289 - 67% 99% d) 6,000 7,900 1,900 67% 169% 50,000 105,000 55,000 67% 103% 2,000 2,052 52 67% 91% 4,326,214 4,543,559 217,345 67% 101% 6,126,214 6,825,035 698,821 Exp. 2,159,221 1,981,863 177,358 486,101 443,910 42,191 181,333 143,123 38,210 86,667 130,000 (43,333) 1,170,820 - 1,170,820 TOTAL REQUIREMENTS 67% 61% e) 3,238,832 3,098,832 140,000 67% 61% 729,152 716,152 13,000 67% 530/6 272,000 272,000 - 67% 100% 130,000 130,000 - 67% n/a' 1,756,230 - 1,756,230 4,084,142 2,698,896 1,385,246 67% 44%6,126,214 4,216,984 1,909,230 NET (Resources - Requirements) 600,000 3,498,283 2,898,283 - 2,608,051 2,608,051 a) Year End Projection based on actual tax collections through February 28, 2007. b) Agencies billed annually, revenues received. c) Crooked River Ranch annual payment received in full. Forest Service payments are received quarterly. d) Revenue for CAD tapes and print outs are higher than estimated. e) Projection reflects reduction in expenditures due to unfilled positions through February 28, 2007. f) Expenditures projected to be slightly lower than budgeted. dl 3 O LL L C U C N ~ N M m d0N IS L aWi A d c ~ r ~ c6 C OO tL 2 co y m 0 Z2 jo U W oao T a. $ a O 2 Cl m oo NN ~m~ppn m ~ o N N ~ R ' A ~ W 0 N nn W N 9 W OIn . -0 0 f~cO M a N ~ ~ cON m tV n r O ~ ch m cm ~b OcG f\ ~ A t0 n G N r m N N A Q A O n 0 W OO 0 0 00 OO 0 0 00 O 0 0 O 0 0 O 0 O O 0 O O 0 O O 0 OO 0 o Nn n O o W W W W O N Oa N o D O 0 0 OOO 0 0 0 A tq N m N 0~ NN N0 LO LO cV O N ~z O N ui ~m 0 O N co q O n O OOO W W 7 N N~ N ~ N t N Om cON 7 A a A cA m ON co W N O zt O W toN mIO O A N V c~ 7 Lm m N m n tcJ r cO N c) N r N r r + OO N nn NCO 0N N O ((VV O 0 N N 3 O/ 0 N O 0 O n N W r SW N N Wn OOl n Ol N rl u ~ NNV O C', rD C p 7 W N b tVN It M O N r ~ ~D ~ O 0 do -O d N Nco ci co 0 c A O A C q 0 N O cO 0 O( co n 0 V o4 0 0'T m 0w loO th r V A a ~ d N O CD N O N N N df N t 0 r ~ N ~ co N N N N N N N N c O O 0 , 0 0 0 0 0 O o o O N f C aW W m 0 0 O co e- No co p o O m 0 N W C ND N m N CN7 N C m m 2 A ctl 0 N R O ~ b cl. + A A r N O O' ' 0 N 0 O 0 O " N 0 m'a COON co N NO m + C AD C C - - n N - O - N - - - - r - Nm mm Flt N N r r NOC NM I O ' 0 A O D N O d o O ' O O O W ' 0 0 q 0 0 R 0 0 ' N N m m~ aa YQ! fOm M N NN . r O m N 1~ C D m N N c o ONl N N. b C D fV fV N NN m m ~ p N 0 N N V L 2 00 O O 0 O 0 0 0 0 0 0 In N Moo l O N r O N t C l D W N O O W W N O 00. - N N A CI LO o N W 10 0N N 0 ~0 ~ 7 cWO cOD N r N n 0 r r ; '1 ~ f m ` e m o of b M W p p m m NI n(DV - rl 00 o oA °W b o M°o 2 v m m O N N ' N m N C D ' N O a N 'n ~ ~ N r N N c"l N nN m.W O f0' m W Na) A 0 LL r Z. c0 N N M O m 11 v 0) m N M N W n W m t o r O N O co p O y O P p n ' m M L ' N ' W V) W ' vl M N n O ' N O N m m V) r 7 NO f 0 m o co 0 C4 ° 0 0 ° ` CO o' W O ° W E N N ' t o ' OD m W N m m c l W o M r ~ N o N_ n A e n C6 M W N m N7 m m N W W NN O V p TR E N N m N ' O ' 0 IT A N 0 t CO ' W N +f N N cW+ ' l ' O' a A Q > O n M m cD c 0 V 4 O C l N m Ot0 to O Z N to m o m d'O ~N p m n o• N m m. ' m cO cO m 0 WA W n n IF m 9 n 9 N W N A W N O 0 O W 0 b ~ O 0 C D to co tp tmtpp 0 ' ' N ' ' Q c ^ 0 cO N t 0 CD M p p ONl R ~ cpp V' ~ mmmO ' O M O W OWN n b M app W O W c'f E c` / O ' O O e- cO CD R ' t 0 CD N O ' b A N N r N pp N g~p m N co a o A W O N Lo N 1~ Of A N O 0 m - N N O co ' W ~ mOD N M W N N m W O N O O tOO 1 0 ' ~ t 0 m W ~ n of of O N N o$ N N t0 , r t W N to ' n n ccoo cS m W M La m V N p a m W o 0 m ° m . a a l~! cn0 ~p cO p p o t0 O p N ' C c .c D W N N r ~ O LL N m C C a n y N V-: E 3 ffi . w _ c 9 $ W G g 9 O. 0 b m d m• E N }C,° yid 7 x y! ~ 10 c o U ai (0 E~ c G c N c ~ c O W V O = Z ~ LLLL~ cLLV C od L E ti) LL ~ c ~O m oO E ON E LM yZ N L~ O 2m N CL t0 y ,7Cp U C 7 N = C C CL C ` h O O C ` W m m A F C O > w S l-tn > x x to~ a tD • ~ N m ~ mF m r~ t"._a l~c7d azZ W V > _ _ 2 b m (7KC F Z RESOURCES: Beg. Net Working Capital Receipts: Events Telephone Fees - Events Parking Fees Storage RV / Camping Horse Stall Rental Concession % - Food Vending Machines Interfund Contract Rights (Signage, etc.) Grants Miscellaneous Interest Total Receipts Deschutes County - Fair and Expo Center YTD-Budget Basis Statement of Financial Operating Data Eight Months February 28, 2007 Budget Actual Variance FY % Co11. % Bud et Projection Variance $ 169,300 $ 230,614 $ 61,314 100% 136%] $ 169,300 $ 230,614 $ 61,314 348,000 284,710 (63,291) 67% 46% 625,000 539,710 (85,290) 3,000 750 (2,250) 67% 150/6 5,000 2,750 (2,250) 3,500 - (3,500) 67% 0% 15,000 11,500 (3,500) 29,000 18,032 (10,968) 67% 33% ` 55,000 42,032 (12,968) 15,000 4,783 (10,217) 67% 3% 140,000 32,283 (107,717) 16,000 11,224 (4,776) 67% 20% 55,000 50,224 (4,776) 128,000 144,546 16,546 67% 53% 275,000 268,545 (6,455) 1,000 1,569 569 67% 78% ' 2,000 1,569 (431) 5,000 5,000 - 67% 13% 40,000 40,000 - 16,000 31,046 15,046 67% 33% ' 95,000 110,046 15,046 17,703 20,235 2,532 67% 67% 30,355 30,356 1 2,912 8,449 5,537 67% 169% 5,000 10,121 5,121 4,375 7,457 3,082 67% 99%' 7,500 9,957 2,457 589,490 537,800 (51,690) 67% 40% 1,349,855 1,149,093 (200,762) Transfer from General Fund 150,000 150,000 - 67% 50% 300,000 300,000 - Transfer from Park Acq & Devel 85,000 85,000 - 67% 100% 85,000 136,418 Transfer from Annual County Fair 219,000 219,000 - 67% 100% 219,000 219,000 - Total Transfers 454,000 454,000 - 67% 75% , 604,000 655,418 - TOTAL RESOURCES 1,212,790 1,222,414 9,624 67% 58% 2,123,155 2,035,125 (88,030) REQUIREMENTS: Expenditures: Personal Services 484,631 543,085 (58,454) 67% 65% 830,872 820,093 10,779 Materials and Services 423,696 466,336 (42,640) 67% 64% 726,617 732,971 (6,354) Debt Service 194,392 194,392 - 67% 80%; 242,708 242,708 - Capital Outlay 40,000 32,971 7,029 67% 82%' 40,000 32,971 7,029 Transfers Out 135,000 135,000 - 67% 100% 135,000 135,000 - Contingency - - - 67% n/a 147,958 - . 147,958 TOTAL REQUIREMENTS 1,277,719 1,371,784 (94,065) 67°x6 65% 2,123,155 1,963,743 159,412 NET (Resources - Requirements) (64,929) (149,370) (84,441) - 71,381 71,381 Accrued Revenue (Accounts Receivable): Current Month Events 32,526 Prior Months 2,290 Total Accounts Receivable 34,816 Deposits Received for Future Events: 2007 March 65,688 April 9,037 May 5,655 June 2,955 July 58,700 August 1,090 September 3,090 October 150 November 3,300 2008 and Beyond 41,282 TOTAL 190,947 Deschutes County Fair and Expo Center Statement of Financial Operating Data February 2007 Year to Date Budget Actual Variance FY % Coll. % RESOURCES: Beg. Net Working Capital $ - $ - $ - 100% 0% Receipts: Events 39,000 34,865 (4,136) 67% 6% Telephone Fees - Events - 470 470 67% 9% Parking Fees 1,000 - (1,000) 67% 0% Storage 1,500 1,650 150 67% 3% RV / Camping 15,000 2,165 (12,835) 67% 2% Horse Stall Rental - 1,875 1,875 67% n/a Concession % - Food 21,000 22,000 1,000 67% 8% Vending Machines - - - 67% 0% Interfund Contract - - - 67% 0% Rights (Signage, etc.) 10,000 5,000 (5,000) 67% 5% Grants 2,529 2,530 1 67% 8% Miscellaneous 416 207 (209) 67% 4% Interest 625 206 (419) 67% 3% Total Receipts 91,070 70,967 (20,103) 67% 5% Transfer from General Fund - - - 67% 0% Transfer from Park Acq & Devel Fund - - - 67% 0% Transfer from Annual County Fair - - - 67% 0% Total Transfers - - - 67% 0% TOTAL RESOURCES 91,070 70,967 (20,103) 67% 3% REQUIREMENTS: Expenditures: Personal Services Materials and Services Debt Service Capital Outlay Transfers Out Contingency TOTAL REQUIREMENTS NET (Resources - Requirements) Exp. 69,233 67,590 1,643 67% 8% 60,528 92,655 (32,127) 67% 13% - - - 67% 0% - - - 67% 0% - - - 67% 0% - - - 67% n/a 129,761 160,245 (30,484) 67% 8% (38,691) (89,278) (50,587) Deschutes County Fair and Expo Center Accounts Receivable February 28, 2007 Current Month High School Equestrian $ 7,877 Metal Mulisha 35 High Desert Green Industry 2,615 Food & Beverage 22,000 Total Current Month 32,526 Prior Months: October 2006 Angus Banquet 125 April, 2006 NW Expo & Trade show 2,165 Total Prior Months 2,290 Total Accrued Revenue as of February 28, 2007 $ 34,816 MEMORANDUM To: Board of County Commissioners, Dave Kanner and Marty Wynne From: Jeanine Faria RE: RV Park Date: March 5, 2007 Attached is the report on the RV Park Construction Project, reflecting activity through February 28, 2007. Additional bonds will be issued within the next few months and the proceeds have been included in the report at $1,500,000. Any resources remaining in this capital project fund following completion of this project will be available for debt service. Copy: Mark Pilliod Dan Despotopulos N I- COO C Q1 tOCONRe OOf. T- N N O)D T- O v I~- M T- N LO 0 CA l- V- r V) ' to 1*. C O Cr0 06 I. C•i to r CD N lqi -or 0o O CD LC) 00 tO~~CMp CO U-)04 v~ co to r > r r r Z p OI~COM OOVCOO Mqq ~000 M N CD CO NCA OOI- ~A N MMI- tO U tOMe- M O OCAI-. Co T.- MN01- 0'E C NGo Co co CoN~ Otni-06L Iq I- tncoN co Co r O C-4 m co rl- 0) r.. 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L 0 w H Z m M ti O 0 N CO N C r d Q O > LL N M pN c 0 U 0 m t N (D p m Q O Z v 0 U) c E E E O U a c ns u, N 7 U c W CO O N O 0 C O ~ N N O CA O co co M O N L M r ti N N E Q M Ip O W Go N to rl- CD Co M co M O 0 C D_ 0_ N u ~ r o o eh 0 N ~ N O E N M C 0 0 0 0 0 co M O O co C N O 0 O Ln 'V E Q 0 M O r c a~ 0 5 c o c N rn m cv - N p c o o U rn Q a c O c O C 0 V U U 'o O 0 Q Q U 0 U co p cc p a o U a o a c ~ 0 U 0 oo r U N O0 N I- 1 L- N C f0 0 t p N co U ai c a c o m a d ~ Y Q 1 - Deschutes County Conference, Seminar, Education and Training and Related Travel Expense - Fund: General / Department: BOCC FY 2006-2007 Jul Aug I Se Oct Nov Dec Jan Feb YTD Total Tammy Baney Conf/Sera & H46/(raining - - - - 335 - 500 - 835 Travel Meals _ _ _ _ _ Accommodations 420 - - 143 563 Airfare Ground Transport _ Total Baney 755 - 500 143 1,398 Mike Daly Conf/Sem & Educ/Training - - 285 - - 635 - - 920 Travel Meals - 27 - 14 - 37 - 133 212 Accommodations - 66 336 131 - 506 - - 1 039 Airfare - - - - - - 303 590 , 893 Ground Transport - - - - - - - 14 14 Total Daly - 93 621 146 - 1,178 303 738 3,078 Dennis Luke Conf/Sem & Educ/Training - - - 285 - 187 - - 472 Travel Meals 61 - - - - 37 25 157 Accommodations 132 302 - - - 372 66 1 1 030 Airfare - - _ , Ground Transport - _ Total Luke 193 302 - 285 - 595 91 192 1,659 Other Board's Office Personnel Conf/Sem & Educ/Training - - - 101 210 - - - 311 Travel Meals _ _ _ Accommodations - - 101 - - - - - 101 Airfare _ - Ground Transport 7 7 Total Other - - 101 101 210 7 - - 419 Total - BOCC Department Conf/Sem & Educ/Training - - 285 386 545 822 500 - 2 538 Travel Meals 61 27 - 14 - 74 25 167 , 368 Accommodations 132 368 436 131 420 877 66 302 2 733 Airfare - - - - - - 303 590 , 893 Ground Transport - - - - - 7 - 14 21 Total - BOCC Department 193 395 721 532 965 1,780 894 1,073 . 6,553 FY 06-07 Budget 20,000 Note: The $20,000 budget for BOCC Conferences, Seminars, Education, Training, Meals, Accommodations, Airfare and Ground Transportation is not allocated to these specific line items. It is budgeted as Conferences & Seminars. ********DRAFT******** DESCHUTES COUNTY Financial Policies Deschutes County will manage its annual budget to meet its legal and debt obligations, ensure adequate funding of current service levels to the greatest extent possible and meet the priorities of the Board of County Commissioners. These financial policies are recommended to enable Deschutes County to maintain its financial condition so that it can continue to provide a high level of service to its citizens. Financial Planning Policies • Balanced Budget Deschutes County's accounting and budgeting systems are organized and operated on a fund basis. The budget for each fund is balanced, meaning total resources, consisting of beginning net working capital, current year revenues and transfers-in, are equal to total requirements, which are specific appropriations, contingencies and unappropriated ending fund balances. If there are mid-year increases in expenses, decreases in revenue, or a combination of the two, that would result in budget imbalances, whenever possible departments will be required to make budget revisions within existing appropriations rather than spending designated contingencies or reserves to support ongoing operations. • Financial Reporting Policy The County's accounting and financial reporting systems will be maintained in conformance with all state and federal laws, generally accepted accounting principles (GAAP) and standards of the Governmental Accounting Standards Board (GASB) and the Government Finance Officers Association (GFOA). An annual audit will be performed by an independent public accounting firm, with an audit opinion to be included with the County's published Comprehensive Annual Financial Report (CAFR). The County's CAFR will be submitted to the GFOA Certification of Achievement for Excellence in Financial Reporting Program. The financial report should be in conformity with GAAP, demonstrate compliance with finance related legal and contractual provisions, disclose thoroughness and detail sufficiency, and minimize ambiguities and potentials for misleading inference. The County's CAFR will also be submitted to the national repositories identified by the Nationally Recognized Municipal Securities Information Repository (NRMSIR) as a continuing commitment to disclose thoroughness to enable investors to make informed decisions. Financial systems will maintain internal controls to monitor revenues, expenditures, and program performance on an ongoing basis. Deschutes County Financial Policies - Page 1 of 6 (Revised 3/20/07) • Budgeting for Reserves and Contingencies In order to maintain a prudent level of financial resources to protect against the need to reduce service levels or raise taxes and fees due to temporary revenue shortfalls or unforeseeable one- time expenditures, the County will establish and maintain certain reserves. The County will strive to maintain a reserve in each operating fund, other than the General Fund, of 8.3 % (1/12t') of that fund's operating budget. The County will establish operational reserves within the General Fund and strive to maintain a fund balance of at least 18% (approximately 3.5 months of property taxes) of the General Fund operating budget. Other funds that rely heavily on property taxes, which are not received until the month of November each year and, therefore, should have reserves at or near the level of the General Fund, are the Sheriff's Funds, 911, Extension/4-H, and the Sunriver and Black Butte Ranch county service districts. The following funds, due to their specific purposes, require reserve levels above 8.3%: - PERS Reserve Fund Insurance (general liability, workers' compensation, unemployment, and property damage) Health Benefits (medical, pharmacy, dental and vision) Various Community Development Reserve Funds GIS Dedicated Fund - Road Building and Equipment Reserve Fund Vehicle Maintenance and Repair Fund Mental Health Acute Care Services Fund Health Department Reserve Fund Sheriff's Capital Reserve Funds - General Capital Reserve Fund - General County Projects Fund Project Development Fund - County Clerk Records Fund Solid Waste Reserve Funds - Fair/Expo Center Capital Reserve Fund • Long-range Planning Each year, the County will update resource and requirement forecasts for certain operating funds for the next two years and annually develop a five-year Capital Improvement Program (CIP) for major projects related to the acquisition, expansion or rehabilitation of the County's buildings, equipment, parks, streets and other public infrastructure. These estimates will be presented to the Budget Committee in a format which is intended to facilitate budget decisions and strategic planning, based on a multi-year perspective. Deschutes County Financial Policies - Page 2 of 6 (Revised 3/20/07) • Asset inventory Deschutes County will perform a physical inventory of its capital assets and controlled capital- type items not less than every four years. As part of this process the condition of all major capital assets shall be assessed. Information shall include actual value, replacement cost and remaining useful life. This information will be used to plan for the ongoing financial commitments required to maximize the public's benefit. Revenue Policies • Revenue diversification Revenue forecasts will assess the full spectrum of resources that can be allocated for public services. To the greatest extent possible, the County's revenue system will be diversified as protection from short-run fluctuations in any one revenue source. • Fees & Charges The County will annually review all fees for licenses, permits, fines and other miscellaneous charges in conjunction with the budget process. User charges and fees will be established based at a level related to the full cost of providing the service, unless otherwise provided by statute or regulation. The full cost of providing a service should be calculated in order to provide a basis for setting the charge or fee. Full cost incorporates direct and indirect costs, including operations and maintenance, overhead, and charges for the use of capital facilities. Other factors for fee or charge adjustments may also include the impact of inflation, other cost increases, the adequacy of the coverage of costs and current competitive rates. • Use of "One-time" revenues One-time revenues or resources shall not be used to fund ongoing operations, unless in the context of a multi-year financial plan to balance expenditures and reserves. One-time revenues should not support ongoing personnel and operating costs. Use of one-time revenues is appropriate for non-recurring capital outlay, debt retirement, contribution to capital reserve, and other non-recurring expenses. • Use of unpredictable revenues Revenues of a limited or indefinite term will generally be used for capital projects or one-time operating expenditures to ensure that no ongoing service programs are lost when such revenues are reduced or discontinued. Deschutes County Financial Policies - Page 3 of 6 (Revised 3/20/07) • Grants Grants are generally contributions from one government to another, usually for a very specific purpose. Grants can be recorded in any type of fund and should be recorded in an existing fund whenever possible. It is critical that budgeted appropriations and actual expenditures for a grant activity or purchase not exceed the amount of the grant revenue. Whenever employees are hired as part of grant funding, it is essential that they are hired subject to the amount and continuation of the grant funding. Expenditure Policies • Debt Capacity, Issuance and Management The County will manage and administer its long-term debt in compliance with the restrictions and limitations of State law with regard to bonded indebtedness for counties as outlined in the Oregon Revised Statutes. These statutory restrictions establish legal limitations on the level of limited tax and general obligation bonded debt which can be issued by the County (1% and 2% of the real market value of all taxable property, respectively). The statutes outline the processes for public hearings, public notice and bond elections, as well as provisions for the issuance and sale of bonds and restrictions on the use of those bond proceeds. • Operating/Capital Expenditure Accountability The County will maintain an accounting system which provides internal budgetary controls. The County's budget documents shall be presented in a format that provides for logical comparison with prior fiscal periods wherever possible. Reports comparing actual revenues and expenditures to budget for the County's major operating funds shall be prepared monthly which will be distributed to the Board of County Commissioners, County Administrator, Department Heads/Directors and any interested parties. The County will strive to fund minor capital improvements on a pay-as-you-go basis to enhance its financial condition and bond rating. The County shall annually contribute to certain capital reserve funds to the extent possible given cash flow limitations and projected capital improvements. Deschutes County Financial Policies - Page 4 of 6 (Revised 3/20/07) • Internal Service Funds Internal service funds are used to account for services provided by one department to other departments on a cost-reimbursement basis. The goal of an internal service fund is to measure the full cost of providing services for the purpose of fully recovering that cost through fees or charges. Deschutes County internal service funds are as follows: Building Services, Administrative Services, Finance, Legal Counsel, Personnel, Information Technology, Information Technology Reserve, the Insurance Reserve and the Health Benefits Trust Fund. Cash Management • Investments County funds will be invested in a prudent and diligent manner with emphasis on safety, liquidity and yield, in that order. The County will conform to all state and local statutes governing the investment of public funds and to the County's investment policy. The County's investment policy shall be approved by the State of Oregon Short-Term Fund Board and adopted by the Board of County Commissioners. Additionally, the County will have an Investment Advisory Committee to review the County's investment policy, its investments, and its investment strategy and philosophy. The Investment Advisory Committee will consist of financial experts who are citizens of Deschutes County, and will meet twice each year. • Banking Services The County will seek competitive bids for its banking services. Requests for proposals will be comprehensive, covering all aspects of the County's banking requirements. The award to the successful bidder will be for a five-year period. Internal Controls and Performance Auditing Employees in the public sector are responsible to the taxpayers for how public resources are used and must perform their duties in compliance with law, policy, and established procedures. The following County activities are essential and are consistent with providing citizens with an objective and independent appraisal of County government. - Maintain an independent internal audit program to evaluate and report on the financial condition, the accuracy of financial record keeping, compliance with applicable laws, policies, guidelines and procedures, and efficiency and effectiveness of operations. Deschutes County Financial Policies - Page 5 of 6 (Revised 3/20/07) - Maintain a County Audit Committee comprised mostly of public citizens to oversee audit services, both external and internal. - In coordination with the Audit Committee, the County Internal Auditor and the County's external auditors shall periodically review internal controls in County departments and report findings to the Audit Committee regarding these reviews. At the direction of the Audit Committee, the County Internal Auditor shall conduct performance audits to ensure departments and agencies funded by the County are operating in an efficient and cost-effective manner. Deschutes County Financial Policies - Page 6 of 6 (Revised 3/20/07) Certificate of Achievement for Excellence in Financia;l Reporting Presented to Deschutes County Oregon For its Comprehensive Annual Financial Report for the Fiscal Year Ended June 30, 2006 A Certificate -of Achievement for Excellence in Financial Reporting is presented by the Government Finance Officers Association of the United States and Canada to government units and public employee retirement systems whose comprehensive annual financial reports (CAFRs) achieve the highest standards in government accounting and financial reporting. AM ' M President PAW Executive Director )TES x2 Community Development Department------- Planning Division Building Safety Division Environmental Health Division a_ 117 NW Lafayette Avenue Bend Oregon 97701-1925 (541)388-6575 FAX (541)385-1764 MEMORANDUM http://www.co.deschutes.or.us/cdd/ TO: Deschutes County Board of County Commissioners FROM: Terri Hansen Payne, Associate Planner DATE: March 28, 2007 SUBJECT: CDD Work plan I. Destination Resort `Map Amendment Process State Statute, quoted below, describes how a county may make amendments to a destination resort map. The map must be based on reasonably available information and may be amended pursuant to ORS 197.610 to 197.625, but not more frequently than once every 30 months. The county shall develop a process for collecting and processing concurrently all map amendments made within a 30-month planning period." ...(ORS 197.455(2)) Note that the word 'may' allows each county to decide whether or not to initiate a map amendment process. If a county chooses to allow map amendments, the first step is to create a process for processing amendments and a set of criteria for judging which lands to include and which to exclude. The following schedule lists a possible scenario for creating the process and criteria. Date Task 8-07 Staff/Consultant work on proposed process and criteria alternatives 10-07 Work with stakeholders to evaluate alternatives 10-07 Mail Measure 56 notices in the tax bills 11-07 to 2-08 Work Session /public hearings with the Planning Commission on process and criteria alternatives 3-08 to 6-08 Work Sessions/public hearings with the Board of County Commissioners on process and criteria alternatives _7-08 Adopt remapping process and criteria Once a process and set of criteria have been adopted, remapping could occur according to the adopted process. By Statute, all amendments brought forward, including a possible county initiated amendment to exclude lands currently mapped, must be processed concurrently. II. Map Amendment Issues By initiating the destination resort map amendment process, the County can frame the question as a county-wide policy discussion that looks at the overall impacts of destination resorts. If we wait for an applicant proposed map amendment process, it is likely to be site specific and intended to address the needs of the applicant. The community, including the development community, will benefit from a clear process and set of criteria developed with input from all stakeholders. ()vnlity Q,"'74-c n,,,.f,,,.,,.,,,a -44L On the other hand, looking at this as an isolated issue, outside of other rural issues such as Measure 37 or water and wildlife concerns, will make it harder to incorporate the impacts of destination resorts into an overall policy for rural land use. Also, if properties are removed from the destination resort map, it may open the County to Measure 37 claims. III. Impact of Map Amendments on the CDD Work plan Creating a process and a set of criteria for amending the destination resort map is a major task and could result in either dropping the new comprehensive plan project off of the work plan, or hiring an additional planner or consultant. Both of those options are discussed below. Additionally, there are new items that come up that are not currently on the work plan that may take staff time. For example, recently both the demo landfill master planning and the Bend 2030 Green Print Bend projects have been discussed. Comprehensive Plan Project A comprehensive plan provides a blueprint for future conservation and development, containing goals and policies that are based on background information, public input and existing constraints. The comprehensive planning process coordinates and balances the various aspects of growth, such as land use, transportation, public facilities or impacts on the environment. Even in areas where options appear limited, due to a large amount of public land, state regulations or voter- initiated measures, there is much that can be done to ensure that when growth occurs it is done in an efficient and cost-effective manner that is acceptable to the community. The Deschutes County Comprehensive Plan was written in 1979 and has been updated in a piecemeal fashion over the last 28 years. Planning staff are currently tuning up the Comprehensive Plan text, through editing and formatting changes, in order to make it more accessible. However the goals and polices are not being changed because that would require public input. Yet, it is the goals and policies that shape land use and it is precisely those that need to be updated. This project has been repeatedly pushed off the agenda for tack of staff time and resources. Yet, by not having an overall plan for conservation and development, the County is missing an opportunity to manage, rather than react to, change. Initiating a public process to evaluate local land use policy also has the advantage of educating the community about how land use planning works. When the public is involved in setting the goals and policies that shape development decisions, there is more understanding of those decisions. This leads to a lower level of controversy over individual development proposals. No doubt, the comprehensive planning process can be lengthy and messy, but like proactive actions on many fronts, can set the tone for the County for the next twenty years. Staffing Hiring additional staff could allow both the destination resort map project and the comprehensive plan project to move forward, but it would likely take some time to get a new employee up to speed. Additionally, it would add another long range planning position to the proposed budget. Alternatively, consultants could be hired to lead either project. This could have the advantage of providing a neutral party, but could have the disadvantage of having someone not attuned to the County, with no stake in the outcome, presenting the project's public face. The best role for consultants in both projects may be to provide assistance with specific tasks. 2