2008-896-Minutes for Meeting September 24,2008 Recorded 10/13/2008Deschutes County Board of Commissioners
1300 NW Wall St., Suite 200, Bend, OR 97701-1960
(541) 388-6570 - Fax (541) 385-3202 - www.deschutes.or
MINUTES OF WORK SESSION
DESCHUTES COUNTY BOARD OF COMMISSIONERS
WEDNESDAY, SEPTEMBER 24, 2008
Present were Commissioners Dennis R. Luke, Michael M. Daly and Tammy
Melton. Also present were Dave Kanner, County Administrator; Erik Kropp,
Deputy County Administrator; David Inbody, Assistant to the Administrator;
Marty Wynne, Finance; Mark Pilliod, Legal Counsel; Tom Anderson, Community
Development; Teresa Rozic and Susan Ross, Property and Facilities; three other
citizens and media representative Hillary Borrud of The Bulletin.
Chair Luke opened the meeting at 1: 30 p.m.
1. Finance/Tax Update
Marty Wynne said the average yield for August continues to be higher than
budgeted; but the yield on the Local Government Investment Pool dropped
significantly overnight a few days ago. This is tied to the Wall Street crisis.
Mr. Wynne will move some of the more liquid assets into other investments as
a safeguard measure.
There will likely be a lower collection rate for taxes, and because the decline of
real market values, the assessed value ratio is affected since it is based on sales
price.
Regarding the big twelve departments, revenue is down. Community
Development has new projections but those do not include recent layoffs. Solid
Waste revenue is down but is close to budget. Risk Management and the
Health Benefits Trust are having a decent year.
The Fair & Expo documents were then shared, as they had not been included in
the agenda packet. The total projected revenue for the Annual Fair was less
than budgeted, but expenses were also less than budgeted; the net amount is
slightly above budget.
IV1111ULUS of tiammistrative Work Session Wednesday, September 24, 2008
Page 1 of 4 Pages
Mr. Wynne will be issuing an RFP for banking services. The current contract
with Bank of the Cascades ends in 2009. He will be a recommendation to the
Board in the early spring if it appears to be more than one interested bank.
Concerned Citizen Steve Kessler came forward and asked the Board to support
the addition of more Board members on the Humane Society of Redmond.
Commissioner Luke said they are a separate entity and the County cannot direct
them how to operate. Commissioner Melton said they were told not to do
anything at the time. Dave Kanner said that on August 1 he advised that they
need to have a stable entity to work with the County.
Mr. Kessler said they are not asking that they interfere with the internal
management of the Society but that there are many opportunities to improve
how it is operated. Commissioner Luke stated that they want them to be
successful as there will be a huge void if they are not. Mr. Kessler said the only
question is whether the existing management will let anyone help them. They
are looking at adding Board members. The Society spent $10,000 on an expert
to tell them what to do. The County cannot ignore the importance of this
arrangement.
Mr. Kessler said the people who are trying to help are working in the dark, and
are trying to find out whatever they can to help move things along and improve
things at the Society. That is why they are here today.
Commissioner Luke said the County has a vested interest because of the
property. The City of Redmond does not have the same conflict. Perhaps the
City can work with the two groups and broker some kind of deal. The County
may have a conflict of interest. Mr. Kessler said the existing Board refuses to
talk with anyone about the situation. The expansion of the Board is in the
hands of the Board itself. They can appoint whoever they want until the
membership meeting in December to ratify their choices. Some very qualified
people turned in their applications, and it is hoped they would be considered.
They want to be able to guide the Board in what needs to be done.
Dave Kanner said he knows little about the operation itself. Mr. Kessler stated
that they heard that the audit results were clean. Commissioner Luke said that
the audit was not in depth. Mr. Kessler said this has been a long time coming
and will take time to work it out, and they need people in there to do this.
1VlIIIULCs or wammistrative Work Session Wednesday, September 24, 2008
Page 2 of 4 Pages
Commissioner Melton stated that they can meet obligations probably through
October. They will have to come before the County again. This whole
conversation about who is on the Board is a problem. She said they should
move up the date of the election so that something can be done sooner. The
December date seems to be arbitrary.
Commissioner Luke stated that they could do that without the County.
Commissioner Melton feels they are probably going to come back for more
help. Mr. Kanner said that he wants to negotiate with the legally responsible
Board. He does not care who is on the Board as long as they can legally
represent the entity.
Mr. Kessler noted that Mr. Kanner had said he felt more comfortable with the
known Board, but Mr. Kessler can provide resumes of those who want to be on
the Board. He understands that they cannot get involved but would appreciate
more thought regarding the alternatives.
2. Other Items.
In regard to Policy HR-13, Leave Donation, Commissioner Melton said that she
has no concerns about it and likes the required minimums. Commissioner Luke
said he wants the donor to remain anonymous.
MELTON: Move approval.
DALY: Second.
VOTE: MELTON: Yes.
DALY: Yes.
LUKE: Chair votes no. (Split vote)
Economic Development Grant Request:
High Desert Museum - Oregon's Forests: Commissioners Luke and Melton
granted $500 each.
At this time, the Board went into executive session.
Executive session, called under ORS 192.660(2)(h), pending or threatened
litigation
Executive session, called under ORS 192.660(2)(e), real estate negotiations
wimutes or .vammistrative Work Session Wednesday, September 24, 2008
Page 3 of 4 Pages
Executive Session, called under ORS 192.660(2)(i), employment related
performance review, will be addressed at the Wednesday, October 1 work session.
Being no further discussion, the meeting adjourned at 5:05 p.m.
DATED this 24th Day of September 2008 for the Des
Board of Commissioners.
ATTEST:
6Recording Secretary
s R. Luke,
utes County
ivnnutes or Hamimstrative Work Session
Page 4 of 4 Pages
Wednesday, September 24, 2008
Tammy ( aney) lton, Vice Chair
~jTGS
Li , f 2
t I Deschutes County Board of Commissioners
1300 NW Wall St., Suite 200, Bend, OR 97701-1960
~(541) 388-6570 - Fax (541) 385-3202 - www.deschutes.or2
WORK SESSION AGENDA
DESCHUTES COUNTY BOARD OF COMMISSIONERS
1:30 P.M., WEDNESDAY, SEPTEMBER 24, 2008
I . Finance/Tax Update - Marty Wynne
2. Other Items
Executive session, called under ORS 192.660(2)(h), pending or threatened
litigation
Executive session, called under ORS 192.660(2)(e), real estate negotiations
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 11"all St., Bend, unless otherwise indicated.
Ifyou 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
Monthly Meeting with Board of Commissioners
Finance Director/Treasurer
AGENDA
September 24, 2008
(1) Monthly Investment Report
(2) August Financials
(3) Bond Issue
(4) RFP for Banking Services
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Memorandum
Date: September 17, 2008
To: Board of County Commissioners
Dave Kanner, County Administrator
From: Marty Wynne, Finance Director
RE: Monthly Financial Reports
Attached please find August 2008 financial reports for the following funds: General
(001), Community Justice - Juvenile (230), Sheriffs (255, 701, 702), Health (259),
Mental Health (275), Community Development (295), Road (325), Community
Justice - Adult (355), Commission on Children & Families (370-399), Solid Waste
(610), Insurance Fund (670), 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
Two Months Ended August 31, 2008
Year to Date
Revised
Year End
$
Budget
Actual
Variance
FY %
Coll. %
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital
$ 6,050,000
$ 6,461,433
$ 411,433
100%
107%
*
$ 6,050,000
$ 6,461,433
$ 411,433
Revenues
Property Taxes
3,236,917
265,505
(2,971,412)
17%
1%
a)
19,421,500
19,421,500
-
Gen. Rev. -excl. Taxes
434,810
471,990
37,180
17%
18%
2,608,861
2,608,861
-
Assessor
143,548
226,188
82,640
17%
26%
b)
861,290
861,290
-
County Clerk
285,935
192,390
(93,545)
17%
11%
d)
1,715,612
1,115,612
(600,000)
BOPTA
2,183
4,360
2,177
17%
33%
b)
13,098
13,098
-
District Attorney
59,412
45,739
(13,673)
17%
13%
356,474
356,474
-
Finance/Tax
33,224
61,030
27,806
17%
31%
b)
199,346
199,346
-
Veterans
11,667
17,864
6,197
17%
26%
b)
70,000
70,000
-
Property Management
17,013
17,019
6
17%
17%
102,080
102,080
-
Grant Projects
333
332
(1)
17%
17%
2,000
2,000
-
Total Revenues
4,225,042
1,302,417
(2,922,625)
17%
5%
25,350,261
24,750,261
(600,000)
TOTAL RESOURCES
10,275,042
7,763,850
(2,511,192)
17%
25%
31,400,261
31,211,694
(188,567)
REQUIREMENTS:
Exp.
Expenditures
Assessor
609,015
518,949
90,066
17%
14%
3,654,092
3,654,092
-
County Clerk
256,542
176,724
79,818
17%
11%
1,539,252
1,539,252
-
BOPTA
10,304
10,960
(656)
17%
18%
61,823
61,823
-
District Attorney
802,544
758,360
44,184
17%
16%
4,815,262
4,815,262
-
Finance/Tax
131,507
99,124
32,383
17%
13%
789,040
789,040
-
Veterans
39,494
38,506
988
17%
16%
236,965
236,965
-
Property Management
42,405
39,613
2,792
17%
16%
254,431
254,431
-
Grant Projects
17,797
16,905
892
17%
16%
106,784
106,784
-
Non-Departmental
192,870
126,405
66,465
17%
11%
1,157,222
1,157,222
-
Contingency
939,973
-
939,973
17%
n/a
c)
5,639,836
-
5,639,836
3,042,451
1,785,546
1,256,905
17%
10%
18,254,707
12,614,871
5,639,836
Transfers Out
2,169,681
2,037,759
131,922
17%
16%
13,018,088
13,018,088
-
TOTAL REQUIREMENTS
5,212,132
3,823,305
1,388,827
17%
12%
31,272,795
25,632
959
5
639
836
NET (Resources - Requirements)
5,062,910
3,940,545
(1,122,365)
127,466
,
5,578,735
,
,
5,451,269
* Beginning net working capital includes $3,160,000 due from Fund 457. Will be repaid with FF&C, 2008 borrowing (Oct 2008)
a) Approximately 85% of the property taxes are collected in October and November
b) Majority of the revenue received quarterly. First quarter payment received in July.
c) The Contingency in the Adopted Budget was $5,905,383. The decrease is due to an appropriation transfer of (1) $10,615 to
Personnel in Assessor ($4,818), Clerk ($5,217) and BOPTA ($580) Departments and (2) $127,466 to Transfers Out for Crime
Prevention (Fund 115)
d) Based on the first two months, Clerk's Office revenues will be less than budgeted.
The net of $127,466 is due to transferring $127,466 of appropriation to the Crime Prevention Fund
COMM JUSTICE-JUVENILE
Statement of Financial Operating Data
Two Months Ended August 31, 2008
RESOURCES:
Beg. Net Working Capital
Revenues
Federal Grants
SB #1065-Court Assess.
Discovery Fee
Food Subsidy
Juvenile Crime Prevention
Inmate/Prisoner Housing
Inmate Commissary Fees
Contract Payments
Miscellaneous
MIP Diversion Fees
Interest on Investments
Leases
Grants - Private
Level 7
Total Revenues
Year to Date
Budget Actual Variance FY % Coll.
$1,090,000 $1,161,149 $ 71,149 100% 107%
30,846
-
(30,846)
10,667
8,174
(2,493)
2,667
3,588
921
6,500
-
(6,500)
60,695
-
(60,695)
10,000
8,100
(1,900)
83
75
(8)
57,283
15,412
(41,871)
50
300
250
267
240
(27)
5,000
7,989
2,989
2,100
737
(1,363)
-
25
25
15,000
-
(15,000)
201,158
44,640
(156,518)
17%
17%
17%
17%
17%
17%
17%
17%
17%
17%
17%
17%
17%
17%
17%
S ,
Year End
Budget Projection Variance
$1,090,000 $1,161,149 $ 71,149
0% a)c)
185,075
182,688
(2,387)
13%
64,000
64,000
-
22%
16,000
16,000
-
0% b)
39,000
39,000
-
0% c)
364,171
364,171
-
14%
60,000
60,000
-
15%
500
500
-
4%
343,696
343,696
-
100%
300
300
-
15%
1,600
1,600
-
27%
30,000
33,000
3,000
6%
12,600
12,600
-
n/a
-
25
25
0% c)d)
90,000
80,000
(10,000)
4%
1,206,942
1,197,580
(9,362)
17%
6,007,840
6,007,840
-
27%
8,304,782
8,366,569
61,787
Transfers In-General Fund 1,001,307 1,001,307 - 17%
TOTAL RESOURCES 2,292,465 2,207,096 (85,369) 17%
REQUIREMENTS:
Expenditures
Community Justice-Juvenile
Personal Services
Materials and Services
Capital Outlay
Juvenile Resource Center
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp.
484,059
482,267
1,792
17%
17%
2,904,352
2,904,352 -
273,977
148,849
125,128
17%
9%
1,643,861
1,643,861 -
17
-
17
17%
0%
100
- 100
482,396
434,599
47,797
17%
15%
2,894,375
2,894,375 -
34,596
34,882
(286)
17%
17%
207,573
207,573 -
17
-
17
17%
0%
100
- 100
109,070
-
109,070
17%
n/a
654,421
- 654,421
TOTAL REQUIREMENTS
1,384,132
1,100,597
283,535 17% 13%
8,304,782 7,650,161
654,621
NET (Resources - Requirements)
908,333
1,106,499
198,166
- 716,408
716,408
a) Juvenile Accountability Block Grant decreased from $13,498 to $11,111.
b) Billing normally submitted monthly. Billing will be submitted when signed contract for new fiscal year is bill received.
c) Reimbursements requested quarterly.
d) Budget for Level 7 overestimated by $10,000.
Sheriff - Fund 255
Statement of Financial Operating Data
Two Months Ended August 31, 2008
RESOURCES:
Beg. Net Working Capital
Revenues
Law Enf Dist Countywide
Law Enf Dist Rural
Interest
Total Revenues
TOTAL RESOURCES
I Year to Date Year End
Budget Actual Variance FY % Coll. %
Budget Proiection Variance
L
$ - $ 138,600 $ 138,600
100%
n/a
$ -
$ 138,600 $ 138,600
3,336,917 3,336,917 -
17%
17%
20,021,501
20,021,501 -
2,061,303 2,061,303 -
17%
17%
12,367,820
12,367,820 -
- 10,623 10,623
17%
n/a
-
10,623 10,623
5,398,220 5,408,843 10,623
17%
17%
32,389,321
32,399,944 10,623
5,398,220 5,547,443 149,223 17% 17% 32,389,321 32,538,544 149,223
REQUIREMENTS: EXp
EXPENDITURES & TRANSFERS
Sheriffs Division
Civil
Automotive/Communications
Investigations/Evidence
Patrol/Civil/Comm Supp
Records
Adult Jail
Court Security
Emergency Services
Special Services Division
Regional Work Center
Training Division
Non-Departmental
Contingency
373,551
337,233
36,318
17%
15%
2,241,306
2,241,306
-
195,129
165,561
29,568
17%
14%
1,170,770
1,170,770
-
215,703
104,911
110,792
17%
8%
a)
1,294,212
1,294,112
100
286,570
278,958
7,612
17%
16%
b)
1,719,422
1,665,422
54,000
1,297,331
1,230,823
66,508
17%
16%
7,783,987
7,783,987
-
112,388
104,307
8,081
17%
15%
674,326
674,226
100
1,643,751
1,277,962
365,789
17%
13%
c)
9,862,507
9,862,507
-
35,856
32,346
3,510
17%
15%
215,135
215,035
100
30,556
28,597
1,959
17%
16%
183,338
183,238
100
214,043
177,585
36,458
17%
14%
1,284,257
1,284,257
-
443,133
396,777
46,356
17%
15%
d)
2,658,798
2,658,798
-
41,696
31,513
10,183
17%
13%
250,173
250,073
100
7,288
7,288
-
17%
17%
43,725
43,725
-
492,894
-
492,894
17%
n/a
2,957,365
-
2,957,365
Transfers Out 8,333 - 8,333 17%
TOTAL REQUIREMENTS
5,398,222
4,173,861
1,224,361 17%
NET (Resources - Requirements)
(2)
1,373,582
1,373,584
0% 50,000 50,000 -
13% 32,389,321 29,377,456 3,011,865
3,161,088 3,161,088
Sheriff 701
Statement of Financial Operating Data
Two Months Ended August 31, 2008
RESOURCES:
Beg. Net Working Capital
Revenues
Tax Revenues - Current
Tax Revenues - Prior
Federal Grants
State Grant
Transp. of State Wards
SB 1145
Des Cty Court Security
Des Cty Juvenile Contract
DC Fair & Expo Center
Inmate Commissary Fees
Work Center Work Crews
Concealed Handgun Classes
Soc Sec Incentive-Fed
Miscellaneous
Oregon Mentors
Medical Services Reimb
Restitution
Sheriff Fees
Interest
Interest on Unsegregated
Rentals
Donations
Total Revenues
Year to Date ~ Year End
Budget Actual Variance FY % Coll. % Budget Projection Variance
$2,560,294
$ 2,611,374
$ 51,080
17%
n/a
$ 2,560,294
$2,611,374 $
51,080
2,428,099
-
(2,428,099)
17%
0%
a)
14,568,591
14,568,591
-
44,909
174,680
129,771
17%
65%
a)
269,452
269,452
-
3,333
-
(3,333)
17%
n/a
20,000
20,000
-
7,526
17,063
9,537
17%
38%
45,156
45,156
-
833
-
(833)
17%
0%
5,000
5,000
-
322,637
483,955
161,318
17%
25%
b)
1,935,819
1,935,819
-
21,500
21,434
(66)
17%
17%
129,000
129,000
-
4,000
904
(3,096)
17%
4%
24,000
24,000
-
-
4,965
4,965
17%
n/a
-
4,965
4,965
10,000
7,310
(2,690)
17%
12%
60,000
60,000
-
25,000
-
(25,000)
17%
0%
c)
150,000
150,000
-
267
-
(267)
17%
n/a
1,600
1,600
-
667
2,000
1,333
17%
50%
4,000
4,000
-
83
321
238
17%
64%
500
500
-
-
91
91
17%
n/a
-
500
500
2,000
1,853
(147)
17%
15%
12,000
12,000
-
175
147
(28)
17%
14%
1,050
1,050
-
25,603
27,723
2,120
17%
18%
153,615
153,615
-
7,500
7,894
394
17%
18%
45,000
45,000
-
600
223
(377)
17%
6%
3,600
3,600
-
5,470
7,294
1,824
17%
22%
32,824
32,824
-
-
-
17%
n/a
-
-
-
2,910,202
757,857
(2,152,345)
17%
4%
17,461,207
17,466,672
5,465
TOTAL RESOURCES 5,470,496 3,369,231 (2,101,265) 17% 17% 20,021,501 20,078,046 56,545
REQUIREMENTS: Exp.
EXPENDITURES & TRANSFERS
Materials and Services 3,336,918 3,336,917 1 17% 17% 20,021,501 20,021,501 -
TOTAL REQUIREMENTS 3,336,918 3,336,917 1 17% 17% 20,021,501 20,021,501 -
NET (Resources - Requirements) 2,133,578 32,314 (2,101,264) - 56,545 56,545
a) Approximately 85% of the property taxes are collected in October and November
b) Quarterly payment of SB1145 revenue received in July 2008
c) Timing of payments for work crews. Expect revenue to increase as work crews expand.
Sheriff 702
Statement of Financial Operating Data
Two Months Ended August 31, 2008
RESOURCES:
Beg. Net Working Capital
Revenues
Tax Revenues - Current
Tax Revenues - Prior
Federal Grants
US Forest Service
State Grant
SB #1065 Court Assessment
Marine Board License Fee
Narcotic Task Force
Des Cty General Fund Grnt
Des Cty Transient Room Tax
Des Cty Other Grant
City of Sisters
Des Cty Tax/Fin Contract
Des Cty CDD Contract
Des Cty Solid Waste Cntrt
Des Cty Clerk/Election
Security & Traffic Reimb
Seat Belt Program
Miscellaneous
Sheriff Fees
Court Fines & Fees
Impound Fees
Interest
Interest on Unsegregated
Grants - Private
Sale of Equip & Material
Total Revenues
Year to Date Year End
Budget Actual Variance FY % Coll. % Budget Projection Variance
$1,169,561
$ 1,178,512
$ 8,951
17%
n/a
$ 1,169,561
$1,178,512
$ 8,951
1,182,805
-
(1,182,805)
17%
0% a)
7,096,836
7,096,836
-
21,464
101,353
79,889
17%
79% a)
128,785
128,785
-
4,750
1,910
(2,840)
17%
7%
28,500
28,500
-
12,000
6,000
(6,000)
17%
8%
72,000
72,000
-
13,232
10,728
(2,504)
17%
14%
79,392
79,392
-
11,167
8,174
(2,993)
17%
12%
67,000
67,000
-
16,491
-
(16,491)
17%
0% b)
98,944
98,944
-
18,333
-
(18,333)
17%
0%
110,000
24,000
(86,000)
35,830
-
(35,830)
17%
0% c)
214,980
214,980
-
405,837
405,837
-
17%
17% d)
2,435,020
2,435,020
-
21,028
-
(21,028)
17%
0% e)
126,167
126,167
-
65,543
66,669
1,126
17%
17%
393,255
393,255
-
458
-
(458)
17%
0%
2,750
2,750
-
9,061
9,061
-
17%
17%
54,365
54,365
-
9,061
9,061
-
17%
17%
54,365
54,365
-
500
-
(500)
17%
0%
3,000
3,000
-
4,333
1,316
(3,017)
17%
5%
26,000
26,000
-
1,000
1,425
425
17%
24%
6,000
6,000
-
417
1,121
704
17%
n/a
2,500
2,500
-
833
1,232
399
17%
n/a
5,000
5,000
-
14,167
18,137
3,970
17%
21%
85,000
85,000
-
12,500
11,900
(600)
17%
16%
75,000
75,000
-
5,000
1,539
(3,461)
17%
5%
30,000
30,000
-
400
109
(291)
17%
5%
2,400
2,400
-
-
4,000
4,000
17%
n/a
-
4,000
4,000
167
272
105
17%
27%
1,000
1,000
-
1,866,377
659,844
(1,206,533)
17%
6%
11,198,259
11,116,259
(82,000)
TOTAL RESOURCES 3,035,938 1,838,356 (1,197,582) 17%
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 2,061,303 2,061,303 - 17%
TOTAL REQUIREMENTS 2,061,303 2,061,303 - 17%
NET (Resources - Requirements) 974,635 (222,947) (1,197,582)
a) Approximately 85% of the property taxes are collected in October and November
b) Marine Board fees for marine patrol are received in semi-annually in Feb. and June
c) Payment from Deschutes County (General Fund) will be made in June 2009.
d) Timing of Sheriffs Office allocation of room tax revenue.
e) Portion of court fines and fees collected by Justice Court to be paid in June 2009.
15% 12,367,820 12,294,771 (73,049)
Exp.
17% 12,367,820 12,367,820 -
17% 12,367,820 12,367,820 -
- (73,049) (73,049)
SHERIFF -Expenditure Detail
Statement of Financial Operating Data
Two Months Ended August 31, 2008
Year to Date
I
I Revised I
Year End I
budget
Actual
Variance FY % Coll. %
Il Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital
$ - $
138,600 $
138,600 100%
nla
$ -
$ 138,600 $
138,600
Total Revenues
5,398,220
5,408,843
10,623
17%
17%
32,389,321
32,399,944
10,623
TOTAL RESOURCES
5,398,220
5,547,443
149,223
17%
17%
32,389,321
32,538,544
149,223
REQUIREMENTS:
Exp. %
Sheriffs Services
Personnel
191,021
183,201
7,820
17%
16%
1,146,126
1,146,126
-
Materials & Services
137,113
154,032
(16,919)
17%
19%
822,680
822,680
-
Capital Outlay
45,417
-
45,417
17%
0%
272,500
272,500
-
Total Sheriffs Services
373,551
337,233
36,318
2,241,306
2,241,306
-
Civil
Personnel
179,143
157,556
21,587
17%
15%
1,074,859
1,074,859
-
Materials & Services
10,697
8,005
2,692
17%
12%
64,179
64,179
-
Capital Outlay
5,289
-
5,289
17%
0%
31,732
31,732
-
Total Civil
195,129
165,561
29,568
1,170,770
1,170,770
-
Automotive/Communications
Personnel
62,033
55,452
6,581
17%
15%
372,197
372,197
-
Materials & Services
153,653
49,459
104,194
17%
5%
921,915
921,915
Capital Outlay
17
-
17
17%
0%
100
-
100
Total Automotive/Communications
215,703
104,911
110,792
1,294,212
1,294,112
100
I nvestiaatio ns/Evidence
Personnel
240,023
237,944
2,079
17%
17%
1,440,140
1,440,140
-
Materials & Services
42,547
41,014
1,533
17%
16%
255,282
201,282
54,000
Capital Outlay
4,000
-
4,000
17%
0%
24,000
24,000
-
Total investigations/Evidence
286,570
278,958
7,612
1,719,422
1,665,422
54,000
Patrol/Civil/Comm Support
Personnel
1,150,433
1,084,744
65,689
17%
16%
6,902,598
6,902,598
-
Materials & Services
90,218
81,500
8,718
17%
15%
541,309
541,309
-
Capital Outlay
56,680
64,579
(7,899)
17%
19%
340,080
340,080
-
Total Patrol/Civil/Comm Supp
1,297,331
1,230,823
66,508
7,783,987
7,783,987
-
Records
Personnel
98,478
94,405
4,073
17%
16%
590,867
590,867
-
Materials & Services
13,893
9,902
3,991
17%
12%
83,359
83,359
-
Capital Outlay
17
17
17%
0%
100
-
100
Total Records
112,388
104,307
8,081
674,326
674,226
100
Adult Jail
Personnel
1,252,732
1,132,044
120,688
17%
15%
7,516,390
7,516,390
-
Materials & Services
227,520
139,918
87,602
17%
10%
1,365,117
1,365,117
Capital Outlay
163,500
6,000
157,500
17%
1%
981,000
981,000
-
Total Adult Jail
1,643,752
1,277,962
365,790
9,862,507
9,862,507
-
Court Security
Personnel
33,251
31,401
1,850
17%
16%
199,506
199,506
-
Materials & Services
2,588
945
1,643
17%
6%
15,529
15,529
-
Capital Outlay
17
-
17
17%
0%
100
-
100
Total Transport/Court Security
35,856
32,346
3,510
215,135
215,035
100
Emergency Services
Personnel
27,741
26,401
1,340
17%
16%
166,446
166,446
-
Materials & Services
2,799
2,196
603
17%
13%
16,792
16,792
-
Capital Outlay
17
-
17
17%
0%
100
-
100
Total Emergency Services
30,557
28,597
1,960
183,338
183,238
100
Special Services
Personnel
137,531
153,711
(16,180)
17
19%
825,184
825,184
-
Materials & Services
28,821
23,874
4,947
17%
14%
172,928
172,928
Capital Outlay
47,691
-
47,691
17%
0%
286,145
286,145
-
Total Special Services
214,043
177,585
36,458
1,284,257
1,284,257
-
Regional Work Center
Personnel
361,920
369,139
(7,219)
17%
17%
2,171,520
2,171,520
-
Materials & Services
75,880
27,638
48,242
17%
6%
455,278
455,278
-
Capital Outlay
5,333
-
5,333
17%
0%
32,000
32,000
-
Total Regional Work Center
443,133
396,777
46,356
2,658,798
2,658,798
-
Training
Personnel
33,464
28,425
5,039
17%
14%
200,784
200,784
-
Materials & Services
8,215
3,088
5,127
17%
6%
49,289
49,289
-
Capital Outlay
17
-
17
17%
0%
100
-
100
Total Training
41,696
31,513
10,183
250,173
250,073
100
Non-Departmental
Materials & Services
7,288
7,288
-
17%
17%
43,725
43,725
-
Transfers Out
8,333
-
8,333
17%
0%
50,000
50,000
-
Contingency
492,894
-
492,894
17%
n/a
2,957,365
-
2,957,365
Total Non-Departmental
508,515
7,288
501,227
3,051,090
93,725
2,957,365
Total Requirements
5,398,224
4,173,861
1,224,363
17%
13%
32,389,321
29,377,456
3,011,865
NET(Resources - Requirements)
(4)
1,373,582
1,373,586
-
3,161,088
3,161,088
Sheriff Notes
Statement of Financial Operating Data
Two Months Ended August 31, 2008
a) Automotive/Communications variance due to timing of transfer to Fund 245 Interagency
Communications. The transfer will occur prior to the end of Quarter 1.
b) Planned expenditures of $54,000 for Byrne Grant will not be made be incurred
because the grant funds will not be received.
c) Adult Jail variance due to delays in filling four positions: one Sergeant, two Correction
Deputies and one Maintenance. In addition, expenditures for the control system
replacement project will be incurred later in the year.
d) Work Center variance due to timing of expenditures for inmate Addictions Treatment
programs and other expenses related to inmate population.
HEALTH
Statement of Financial Operating Data
Two Months Ended August 31, 2008
Year to Date
Revised
Year End
Budget
Actual
Variance
FY %
Coll. %
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital
$ 707,000
$ 972,436
$ 265,436
100%
138%
$ 707,000
$ 972,436
$ 265,436
Revenues
Medicare Reimbursement
667
114
(553)
17%
3%
4,000
4,000
-
State Grant
265,636
259,420
(6,216)
17%
16%
1,593,814
1,593,814
-
Child Dev & Rehab Center
5,790
-
(5,790)
17%
0%
a)
34,737
34,737
-
State Miscellaneous
42,904
-
(42,904)
17%
0%
b)
257,425
257,425
-
STARS Foundation
-
2,650
2,650
17%
n/a
-
2,650
2,650
OMAP
45,000
16,705
(28,295)
17%
6%
270,000
270,000
-
Family Planning Exp Proj
79,167
43,431
(35,736)
17%
9%
b)
475,000
475,000
-
Grants
-
17,175
17,175
17%
n/a
-
17,175
17,175
Contract Payments/ESD
1,333
-
(1,333)
17%
0%
a)
8,000
8,000
-
Miscellaneous
-
11
11
17%
n/a
-
11
11
Patient Insurance Fees
15,242
18,582
3,340
17%
20%
91,450
91,450
-
Health Dept/Patient Fees
37,083
26,832
(10,251)
17%
12%
222,500
222,500
-
Vital Records-Birth
6,667
6,155
(512)
17%
15%
40,000
40,000
-
Vital Records-Death
15,667
18,180
2,513
17%
19%
94,000
94,000
-
Interest on Investments
6,333
5,184
(1,149)
17%
14%
38,000
38,000
-
Donations
1,517
1,519
2
17%
17%
9,100
9,100
-
Interfund Contract
21,040
3,636
(17,404)
17%
3%
a)
126,242
129,878
3,636
Administrative Fee
4,500
4,500
-
17%
17%
27,000
27,000
-
Interfund Grant
-
-
-
17%
n/a
-
-
-
Total Revenues
548,546
424,094
(124,452)
17%
13%
3,291,268
3,314,740
23,472
Transfers In-Reserve Fund
4,167
-
(4,167)
17%
0%
25,000
-
(25,000)
Transfers In-General Fund
440,206
440,206
-
17%
17%
2,641,236
2,641,236
-
TOTAL RESOURCES
1,699,919
1,836,736
140,984
17%
28%
6,664,504
6,928,412
263,908
REQUIREMENTS:
Exp.
Expenditures
Personal Services
756,027
730,914
25,113
17%
16%
4,536,160
4,536,160
-
Materials and Services
242,755
192,174
50,581
17%
13%
1,456,529
1,456,529
-
Capital Outlay
4,167
-
4,167
17%
0%
25,000
25,000
-
Transfers Out
25,000
-
25,000
17%
0%
150,000
150,000
-
Contingency
82,803
-
82,803
17%
n/a
496,815
496,815
TOTAL REQUIREMENTS 1,110,752 923,088 187,664 17% 14%
NET (Resources - Requirements) 589,167 913,648 328,648
a) Payments received quarterly within 30 days of end of each quarter.
b) Payments are received one month in arrears.
6,664,504 6,167,689 496,815
760,723 760,723
MENTAL HEALTH
Statement of Financial Operating Data
Two Months Ended August 31, 2008
Year to Date
Revised
Year End
RESOURCES:
Bud et
Actual
Variance
FY %
Coll. %
Budget
Projection
Variance
Beg. Net Working Capital
$ 2,750,000
$ 2,680,196
$ (69,804)
100%
97%
$ 2,750,000
$ 2,680,196
$ (69
804)
Revenues
,
Marriage Licenses
917
1,595
678
17%
29%
5,500
5,500
-
Divorce Filing Fees
20,833
23,201
2,368
17%
19%
125,000
125,000
Domestic Partnership Fee
333
25
(308)
17%
n/a
2,000
2,000
-
Federal Grants
23,612
(12,308)
(35,920)
17%
-9%a) b)
141,673
129,365
(12,308)
State Grants
873,898
837,594
(36,304)
17%
16%
5,243,386
5,243,386
-
State Miscellaneous
29,953
10,458
(19,495)
17%
6% c)
179,716
179,716
-
Title 19
50,118
99,263
49,145
17%
33%
300,705
300,705
-
Liquor Revenue
17,667
-
(17,667)
17%
0%
106,000
106,000
-
School Districts
16,667
-
(16,667)
17%
0% d)
100,000
70,000
(30,000)
Miscellaneous
14,633
1,275
(13,358)
17%
1%
87,800
87,800
-
Patient Insurance Fees
36,250
24,929
(11,321)
17%
11%
217,500
247,500
30,000
Patient Fees
1,917
1,831
(86)
17%
16%
11,500
11,500
-
Interest on Investments
12,167
17,296
5,129
17%
24%
73,000
73,000
-
Rentals
2,750
2,375
(375)
17%
14%
16,500
16,500
-
Donations
1,667
-
(1,667)
17%
0%
10,000
10,000
-
InterFund Contract
520
520
-
17%
17%
3,120
3,120
-
Administrative Fee
482,800
461,966
(20,834)
17%
16%
2,896,800
2,896,800
-
Crime Prevention Services
23,981
-
(23 981)
17%
0%
143,884
143,884
-
Total Revenues
1,610,683
1,470,020
(140,663)
17%
15%
9,664,084
9,651,776
(12,308)
Transfers In-General Fund
258,483
258,483
-
17%
17%
1,550,899
1,550,899
-
Transfers In-Other
75,638
75,638
-
17%
17%
453,825
453,825
-
TOTAL RESOURCES
4,694,804
4,484,337
(210,467)
17%
31%
14,418,808
14,336,696
(82,112)
REQUIREMENTS:
Exp.
Expenditures
Personal Services
1,393,883
1,289,694
104,189
17%
15%
8,363,297
8,363,297
-
Materials and Services
717,391
430,675
286,716
17%
10%
4,304,348
4,304,348
Capital Outlay
17
-
17
17%
0%
100
-
100
Transfers Out
25,000
-
25,000
17%
0%
150,000
150,000
-
Contingency
266,844
-
266,844
17%
n/a
1,601,063
-
1,601,063
TOTAL REQUIREMENTS
2,403,135
1,720,369
682,766
17%
12%
14,418,808
12,817,645
1,601,163
NET (Resources - Requirements)
2,291,669
2,763,968
472,299
-
1,519,051
1,519,051
a) Negative variance due to an adjustment for revenue accrued June 30, 2008.
b) Grant billing paid quarterly, in arrears.
c) State miscellaneous YTD actual variance due to historical 30-60 day delay in receiving payment
d) Services to school districts commence at start of school year and are billed monthly in arrears.
COMMUNITY DEVELOPMENT
Statement of Financial Operating Data
Two Months Ended August 31, 2008
RESOURCES:
Beg. Net Working Capital
Revenues
Admin-Operations
Admin-GIS
Admin-Code Enforcement
Building Safety
Electrical
Contract Services
Env Health-On Site Prog
Env Health-Lic Facilities
Env Health - Drinking H2O
Planning-Current
Planning-Long Range
Total Revenues
Year to Date Year End
Bud et Actual Variance FY % Coll. % Budget Projection Variance
$ (2,777,224) $ (2,667,072) $ 110,152 100%
96% $ (2,777,224) $ (2,667,072) 110,152
5,875
(8,829)
(14,704)
17%
833
328
(505)
17%
51,417
39,048
(12,369)
17%
286,950
209,753
(77,197)
17%
75,854
57,388
(18,466)
17%
88,667
39,010
(49,657)
17%
121,617
62,421
(59,196)
17%
114,192
50,266
(63,926)
17%
12,828
4,760
(8,068)
17%
230,246
172,763
(57,483)
17%
100,966
59,252
(41,714)
17%
-25%
a)
35,250
16,000
(19,250)
7%
b)
5,000
4,500
(500)
13%
c)
308,500
220,000
(88,500)
12%
c)
1,721,700
1,259,000
(462,700)
13%
c)
455,125
345,000
(110,125)
7%
d)
532,000
250,000
(282,000)
9%
c)
729,700
375,000
(354,700)
7%
e)
685,150
685,150
-
6%
d)
76,967
76,967
-
13%
c)
1,381,475
1,037,000
(344,475)
10%
c)
605,795
440,000
(165,795)
1,089,445 686,160 (403,285) 17% 10% 6,536,662 4,708,617 (1,828,045)
Trans In-CDD Reserve
413,685
1,399,756
986,071
17%
56%
2,482,111
2,482,111
-
Trans In-CDD Bldg/Elec
376,288
1,138,352
762,064
17%
50%
2,257,725
2,257,725
-
Trans In-Newberry (297)
13,786
131,121
117,335
0%
159%
82,714
131,121
48,407
Trans In-Other
17
-
(17)
0%
0%
100
-
(100)
TOTAL RESOURCES
(1,274,094)
557,196
692,938
17%
7%
8,499,374
6,781,381
(1,717,893)
REQUIREMENTS:
Exp.
EXPENDITURES & TRANSFERS
Admin-Operations Division
405,106
346,458
58,648
17%
14%
g)
2,430,635
2,255,752
174,883
Admin-GIS Division
52,571
45,099
7,472
17%
14%
g)
315,427
249,186
66,241
Admin-Code Enforcement
40,989
36,508
4,481
17%
15%
g)
245,934
235,000
10,934
Building Safety Division
188,385
175,008
13,377
17%
15%
g)
1,130,309
1,176,165
(45,856)
Electrical Division
60,975
43,838
17,137
17%
12%
g)
365,852
240,165
125,687
Contract Services
70,793
59,260
11,533
17%
14%
g)
424,757
185,862
238,895
Env Health-On Site Pgm
57,258
47,838
9,420
17%
14%
g)
343,547
324,000
19,547
Env Health-Lic Facilities
90,435
83,339
7,096
17%
15%
g)
542,610
510,000
32,610
Env Health - Drinking H2O
14,676
13,033
1,643
17%
15%
g)
88,057
83,000
5,057
EPA Grant
13,813
12,200
1,613
17%
15%
g)
82,875
78,000
4,875
Planning-Current Division
181,659
143,403
38,256
17%
13%
g)
1,089,954
858,085
231,869
Planning-Long Range Div
106,392
80,921
25,471
17%
13%
g)
638,351
565,000
73,351
Contingency
147,297
-
147,297
17%
n/a
883,780
-
883,780
TOTAL REQUIREMENTS
1,430,349
1,086,905
343,444
17%
13%
8,582,088
6,760,215
1,821,873
NET (Resources - Requirements)
(2,704,443)
(529,709)
1,036,382
(82,714)
21,166
103,980
Revenues
686,160
4,708,617
Expenditures
1,086,905
6,760,215
Net from Operations
(400,745)
(2,051,598)
a) Revenue is low in relation to budget due reduced Addressing Fee, Road Access permits, and interest.
b) Payments for custom GIS work are received as work is requested.
c) Although revenue is seasonal based on development patterns, year end projections are estimated below budget.
d) Revenue is received as clients are billed, usually lagging 1-2 months behind. Projected below budget.
e) Revenue is received primarily in January and February after license renewal statements are mailed out.
f) Payments are received in installments or as billed. Funds to be transferred in from Fund 297.
g) Year end figures adjusted downward to reflect anticipated personnel reduction and reduced work week (36 hours).
h) The net deficit will be covered by additional transfers from the CDD Building/Electrical and CDD reserve funds in FY 2009
ROAD
Statement of Financial Operating Data
Two Months Ended August 31, 2008
Year to Date
Year End
Budget
Actual
Variance
FY %
Coll. %
Budget
Proiection
Variance
RESOURCES:
Beg. Net Working Capital
$6,108,195
$ 6,392,830
$ 284,635
100%
105%
$ 6,108,195
$ 6,392,830
$ 284,635
Revenues
System Development Ch
3,333
924
(2,409)
17%
5%
20,000
20,000
-
Mineral Lease Royalties
833
1,949
1,116
17%
n/a
5,000
5,000
-
Forest Receipts
83,333
-
(83,333)
17%
0%
a)
500,000
500,000
-
State Grant
281,551
458,742
177,191
17%
27%
b)
1,689,306
1,689,306
-
Motor Vehicle Revenue
1,416,667
1,134,476
(282,191)
17%
13%
8,500,000
8,500,000
-
City of Bend
41,667
-
(41,667)
17%
0%
c)
250,000
250,000
-
City of Redmond
66,667
-
(66,667)
17%
0%
c)
400,000
400,000
-
City of Sisters
8,333
-
(8,333)
17%
0%
c)
50,000
50,000
-
City of La Pine
-
11,103
11,103
17%
n/a
c)
-
20,000
20,000
Miscellaneous
6,667
3,348
(3,319)
17%
8%
40,000
40,000
-
Road Vacations
167
-
(167)
17%
0%
1,000
1,000
-
Interest on Investments
20,833
41,214
20,381
17%
33%
125,000
125,000
-
Donations
407
-
(407)
17%
0%
2,440
2,440
-
Interfund Contract
145,000
-
(145,000)
17%
0%
d)
870,000
870,000
-
Equipment Repairs
50,000
-
(50,000)
17%
0%
e)
300,000
300,000
-
Vehicle Repairs
16,667
-
(16,667)
17%
0%
d)
100,000
100,000
-
LID Construction
14,167
-
(14,167)
17%
0%
d)
85,000
85,000
-
Vegetation Management
15,833
-
(15,833)
17%
0%
d)
95,000
95,000
-
Inter-fund: Forester
3,667
-
(3,667)
17%
0%
d)
22,000
22,000
-
Car Washes
583
-
(583)
17%
n/a
e)
3,500
3,500
-
Sale of Eqp & Material
112,500
17,562
(94,938)
17%
3%
e)
675,000
675,000
-
Sale of Public Lands
33
-
(33)
17%
0%
200
200
-
Total Revenues
29288,908
1,669,318
(619,590)
17%
12%
139733,446
13,753,446
20,000
Trans In - CDD
4,332
-
(4,332)
17%
0%
25,990
25,990
-
Trans In - Solid Waste
143,578
-
(143,578)
17%
0%
f)
861,470
861,470
-
Trans In-Road Imp Res
974
-
(974)
17%
0%
5
841
5
841
-
,
,
TOTAL RESOURCES
8,402,409
8,0629148
(340,261)
17%
41%
20,734,942
209178,107
3049635
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
Exp.
937,845
955,579 (17,734)
17%
17%
5,627,071
5,627,071 -
1,269,319
1,193,628 75,691
17%
16% g)
7,615,913
7,615,913 -
904,261
- 904,261
17%
0% g)
5,425,565
5,425,565 -
50,000
- 50,000
17%
0%
300,000
300,000 -
294,399
- 294,399
17%
n/a
1,766,393
- 1,766,393
3,455,824 2,149,207 1,306,617 17% 10%
NET (Resources - Requirements) 4,946,585 5,912,941 966,356
a) Annual payment to be received in January 2009.
b) Senate Bill 994 ODOT pmt 11/01/08 $1,230,565 balance STP due upon billing
c) Billing upon completion of work.
d) Payment to be received in June 2009 from various funds
e) Billed to County departments monthly in arrears.
f) Payment to be received quarterly from Solid Waste
g) Seasonal expense includes overlays to occur Spring 2009
20, 734, 942 18, 968, 549 1,766,393
1,209,558 2,071,028
ADULT PAROLE & PROBATION
Statement of Financial Operating Data
Two Months Ended August 31, 2008
Year to Date
Year End
Budget
Actual
Variance
FY %
Coll. %
Budget
Projection Variance
RESOURCES:
Beg. Net Working Capital
$ 663,144 $
700,907
$ 37,763
100%
106%
$ 663,144
$ 700,907 $ 37,763
Revenues
State Miscellaneous
5,482
3,023
(2,459)
17%
9% a)
32,890
32,890 -
SB 1145
483,991
725,932
241,941
17%
25%
2,903,945
2,903,945 -
Probation Work Crew Fees
5,667
10,175
4,508
17%
30%
34,000
34,000 -
Miscellaneous
833
970
137
17%
19%
5,000
5,000 -
Electronic Monitoring Fee
18,333
26,065
7,732
17%
24%
110,000
110,000 -
Probation Superv. Fees
41,667
51,772
10,105
17%
21%
250,000
250,000 -
Interest on Investments
4,694
7,060
2,366
17%
25%
28,165
28,165 -
Drug Court - Byrne
8,333
-
(8,333)
17%
0% b)
50,000
50,000 -
Total Revenues
569,000
824,997
255,997
17%
24%
3,414,000
3,414,000 -
Transfers In-General Fund
26,180
26,180
-
17%
17%
157,078
157,078 -
Transfers In-Video Lottery
17,667
17,667
-
17%
17%
106,000
106,000 -
Transfers In-Sheriff
8,333
-
(8,333)
17%
0% c)
50,000
50,000 -
TOTAL RESOURCES
1,284,324
1,569,751
285,427
17%
36%
4,390,222
4,427,985 37,763
REQUIREMENTS: Exp.
Expenditures
Personal Services
532,742
486,611
46,131
17%
15%
3,196,449
3,196,449
-
Materials and Services
115,377
101,410
13,967
17%
15%
692,259
692,259
-
Capital Outlay
17
-
17
17%
0%
100
-
100
Contingency
83,569
-
83,569
17%
n/a
501,414
-
501,414
TOTAL REQUIREMENTS
731,705
588,021
143,684
17%
13%
4,390,222
3,888,708
501,514
NET (Resources - Requirements)
552,619
981,730
429,111
-
539,277
539,277
a) Payment was delayed pending receipt of status report was submitted. Report has been submitted and funds expected to be
received in September.
b) Byrne grant funds will be received at the end of each quarter.
c) Sheriff will transfer funds quarterly.
COMM ON CHILDREN & FAMILIES
Statement of Financial Operating Data
Two Months Ended August 31, 2008
Year to Date
Year End
Budget
Actual
Variance
FY %
Coll. %
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital
$ 571,035
$ 532,187
$ (38,848)
100%
93%
$ 571,035
$ 532,187
$ (38,848)
Revenues
Federal Grants
39,463
46,738
7,275
17%
20% a)
236,775
310,560
73,785
Title IV - Family Sup/Pres
6,275
3,330
(2,945)
17%
9% a)
37,652
40,982
3,330
HealthyStart Medicaid
21,667
-
(21,667)
17%
0%
130,000
130,000
-
Child Care Block Grant
12,610
8,719
(3,891)
17%
12% a)
75,661
87,779
12,118
Level 7 Services
29,199
26,353
(2,846)
17%
15% a)
175,193
201,546
26,353
Juvenile Crime Prevention
66,175
-
(66,175)
17%
0% a)
397,050
471,171
74,121
State Prevention Funds
22,917
21,875
(1,042)
17%
16%
137,500
137,500
-
HealthyStart /R-S-G
61,003
-
(61,003)
17%
0% b)
366,017
357,117
(8,900)
OCCF Grant
123,216
-
(123,216)
17%
0%
739,295
739,295
-
Miscellaneous
1,333
1,472
139
17%
18%
8,000
8,000
-
Court Fines & Fees
4,000
8,344
4,344
17%
35% c)
24,000
75,000
51,000
Interest on Investments
4,167
4,160
(7)
17%
17% d)
25,000
40,000
15,000
Grants-Private
1,667
-
(1,667)
17%
0% e)
10,000
5,000
(5,000)
Total Revenues
393,692
120,991
(272,701)
17%
5%
2,362,143
2,603,950
241,807
Trans from General Fund
58,549
58,549
-
17%
17%
351,295
351,295
-
Trans from GF-Other
1,149
-
(11,11L91
17%
0%
6,891
6,891
-
Total Transfers In
59,698
58,549
(1,149)
17%
16%
358,186
358,186
-
TOTAL RESOURCES
1,024,425
711,727
(312,698)
17%
22%
3,291,364
3,494,323
202,959
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
TOTAL REQUIREMENTS
Exp.
94,690
85,152 9,538
17%
15%
568,142 568,142 -
380,569
67,719 312,850
17%
3%
2,283,412 2,514,177 (230,765)
17
- 17
17%
0%
100 - 100
73,285
- 73,285
17%
n/a
439,710 - 439,710
548,561 152,871 395,690 17% 5%
NET (Resources - Requirements) 475,864 558,856 82,992
a) FY 2008 revenues received and reported in FY 2009.
b) Projection reduced by Medicaid match reduction.
c) Circuit Court fees increased to Mary's Place.
d) Interest revenue will exceed budget because of increase in cash balance.
e) Youth conference donations projected to be less.
3,291,364 3,082,319 209,045
- 412,004 412,004
SOLID WASTE
Statement of Financial Operating Data
Two Months Ended August 31, 2008
Year to Date
Year End
Budget
Actual
Variance
FY %
Coll. %
Budget
Projection Variance
RESOURCES:
Beg. Net Working Capital
$1,221,164 $
1,254,853
$ 33,689
100%
103%
$1,221,164
$ 1,254,853 $ 33,689
Revenues
State Grant
7,667
-
(7,667)
17%
0% a)
46,000
46,000 -
Miscellaneous
5,833
5,121
(712)
17%
15%
35,000
35,000 -
Franchise 3% Fees
33,333
-
(33,333)
17%
0% b)
200,000
200,000 -
Commercial Disp. Fees
279,119
238,079
(41,040)
17%
14%
1,674,716
1,674,716 -
Private Disposal Fees
261,286
271,919
10,633
17%
17%
1,567,714
1,567,714 -
Franchise Disposal Fees
804,401
804,138
(263)
17%
17%
4,826,406
4,826,406 -
Yard Debris
11,708
17,400
5,692
17%
25% c)
70,249
70,249 -
Special Waste
5,000
535
(4,465)
17%
2% d)
30,000
30,000 -
Interest
16,667
10,523
(6,144)
17%
11%
100,000
100,000 -
Sale of Equip & Material
8,333
22,572
14,239
17%
45% e)
50,000
50,000 -
Total Revenues
1,433,347
1,370,287
(63,060)
17%
16%
8,600,085
8,600,085 -
TOTAL RESOURCES
2,654,511
2,625,140
(29,371)
17%
27%
9,821,249
9,854,938 33,689
REQUIREMENTS Exp.
Expenditures
Personal Services
302,499
293,535
8,964
17%
16%
1,814,996
1,814,996 -
Materials and Services
734,610
467,242
267,368
17%
11% f)
4,407,657
4,407,657 -
Debt Service
161,965
-
161,965
17%
0%
971,788
971,788 -
Capital Outlay
37,417
-
37,417
17%
0% 9)
224,500
224,500 -
Transfers Out
310,245
-
310,245
17%
0% h)
1,861,470
1,861,470 -
Contingency
90,140
-
90,140
17%
n/a
540,838
- 540,838
TOTAL REQUIREMENTS
1,636,876
760,777
876,099
17%
8%
9,821,249
9,280,411 540,838
NET (Resources - Requirements)
635
017
1
1,864,363
846,728
-
574,527 574,527
,
,
a) Habitat for Humanity Project reimbursement funds - will request at project completion in June, 2009.
b) Franchise fees are due April 15, 2009.
c) Seasonal collection of yard debris - will even out over the winter.
d) Unpredictable revenue from asbestos and contaminated soil clean-ups.
e) Unexpected higher revenues on sale of recyclables; somewhat seasonal - will probably see drop in revenue over the winter.
f) Some single, large budget items cause this number to fluctuate.
g) No capital items purchased yet.
h) Transfers are done twice a year - Dec and June.
Risk Management
Statement of Financial Operating Data
Two Months Ended August 31, 2008
Year to Date
Year End
Budget
Actual
Variance
of F
% Coll.
Budget
Projection
Variance
RESOURCES:
Beginning Net Working Capital
$2,500,000
$2,549,708
$49,708
100%
102%
$2,500,000
$2,549,708
$49,708
Revenues
Inter-fund Charges:
General Liability
66,985
66,984
(1)
17%
17%
401,910
401,910
-
Property Damage
47,716
47,716
0
17%
17%
286,294
286,294
-
Vehicle
29,890
29,890
0
17%
17%
179,338
179,338
-
Workers' Compensation
160,885.
168,074
7,189
17%
17%
965,309
965,309
-
Unemployment
25,288
26,752
1,465
17%
18%
151,725
151,725
-
Claims Reimb-Workers' Compensation
500
1,976
1,476
17%
66%
3,000
3,000
-
Claims Reimb-Gen Liab/Property
3,333
25
(3,308)
17%
0%
20,000
20,000
-
Process Fee-Events/Parades
50
70
20
17%
n/a
300
300
-
Miscellaneous
833
-
(833)
17%
0%
5,000
5,000
-
Skid Car Training
4,167
665
(3,502)
17%
3%
25,000
25,000
-
Interest on Investments
8,333
15,467
7,134
17%
31%
50,000
50,000
-
TOTAL REVENUES
347,979
357,619
9,640
17%
17%
2,087,876
2,087,876
-
Transfers In-PERS Reserve
17
-
(17)
17%
0%
100
-
(100)
TOTAL RESOURCES
2,847,996
2,907,327
59,331
17%
63%
4,587,976
4,637,584
49,608
Appropriations/Expenditures
% Exp.
Direct Insurance Costs:
GENERAL LIABILITY
Settlement / Benefit
2,395
Defense
908
Professional Service
-
Insurance
-
Loss Prevention
100
Repair / Replacement
-
Miscellaneous
-
Total General Liability
216,667
3,403
216,667
17%
0%
1,300,000
1,280,000
20,000
PROPERTY DAMAGE
Insurance
-
Repair/ Replacement
554
Total Property Damage
55,833
554
55,833
17%
0%
335,000
328,000
7,000
VEHICLE
Professional Service
246
Repair / Replacement
3,904
Insurance
-
Loss Prevention
-
Total Vehicle
26,667
4,150
26,667
17%
3%
160,000
155,000
5,000
WORKERS' COMPENSATION
Settlement / Benefit
67,001
Defense
-
Insurance
-
Loss Prevention
108
Miscellaneous
-
Workers' Comp Losses
55,401
Total Workers' Compensation
119,167
122,509
119,167
17%
17%
715,000
715,000
-
UNEMPLOYMENT - Settlement / Benefits
10,833
-
10,833
17%
0%
65,000
85,000
(20,000)
Total Direct Insurance Costs
429,167
130,617
429,167
17%
5%
2,575,000
2,563,000
12,000
Insurance Administration:
Personal Services
60,193
48,644
11,549
17%
13%
361,157
361,157
-
Materials & Service
32,001
23,073
8,928
17%
12%
192,004
192,004
-
Capital Outlay
17
-
17
17%
0%
100
-
100
Total Insurance Administration
92,210
71,717
20,493
17%
13%
553,261
553,161
100
Contingency
243,286
-
243,286
17%
n/a
1,459,715
-
1,459,715
TOTAL APPROPRIATIONS/EXPENDITURES
764,663
202,334
692,946
17%
4%
4,587,976
3,116,161
1,471,815
NET
2,083,333
2,704,993
752,277
-
1,521,423
1,521,423
a) Year end projection is higher than budget due to CDD layoffs and possible increase in unemployment claims as a result
Health Benefits Trust
Statement of Financial Operating Data
Two Months Ended August 31, 2008
RESOURCES
Beg. Net Working Capital
Revenues:
Internal Premium Charges
PIT Emp - Add'I Prem
Employee Prem Contribution
COIC
Retiree / COBRA Co-Pay
Prescription Rebates
Interest
Total Revenues
16%
TOTAL RESOURCES 16,423,861 17,449,661 1,025,800 92% 61%
REQUIREMENTS ExP
Expenditures:
Personal Services
18,953
18,068
884
17%
Materials & Services
Conferences and Seminars
500
349
151
17%
Claims Paid-Medical/Rx
1,965,442
1,548,847
416,595
17%
Claims Paid-Dental/Vision
268,186
243,340
24,846
17%
Refunds
-
(7,027)
7,027
17% n/a
Insurance Expense
59,585
60,450
(864)
17%
State Assessments
10,667
63,337
(52,670)
17%
Administration Fee
45,350
43,969
1,382
17%
PPO Fee
7,846
5,751
2,095
17%
Health Impact
7,133
8,173
(1,039)
17%
Printing
1,333
-
1,333
17%
Program Supplies
333
-
333
17%
Other
2,527
2,602
(75)
17%
Total Materials & Services
2,368,903
1,969,790
399,114
17%
Capital Outlay
-
-
-
17%
Contingency
2,369,322
-
2,369,322
17%
17% a)
12,477,300
12,788,810
311,510
7% b)
131,000
56,000
(75,000)
16%
359,866
359,866
-
24%
800,000
1,000,000
200,000
26%
400,000
500,000
100,000
-
5,739
5,739
23%
375,000
450,000
75,000
18%
14,543,166
15,160,415
617,249
1
28,543,166 30,022,833 1,479,667
113,715 113,715 -
12%
3,000
3,000
-
13% c)
11,792,650
8,948,894
2,843,756
15% c)
1,609,117
1,405,965
203,152
(7,027)
7,027
17%
357,511
357,511
-
99% d)
64,000
133,337
(69,337)
16%
272,102
272,102
-
12%
47,077
47,077
-
19%
42,800
42,800
-
0%
8,000
8,000
-
0%
2,000
2,000
-
17%
15,163
15,163
-
14%
14,213,420
11,228,821
2,984,599
0%
100
-
100
0%
14,215,931
-
14,215,931
TOTAL REQUIREMENTS 4,757,178 1,987,858 2,769,320 17% 7%
NET (Resources - Requirements) 11,666,683 15,461,803 3,795,120
a) Amount budgeted to be transferred from operating funds for FY 2009.
b) Fewer part-time employees opting for plan available to full-time employees.
c) Based on annualizing 9 weeks of claims paid.
d) State Assessment is paid in August and February. February is estimated to be $70,000
Year to Date
Revised
Year End
Budget
Actual
Variance
FY %
Coll. %
Budget
Pro•ection
Variance
$14,000,000 $14,862,418 $ 862,418 100% 106% $14,000,000 $14,862,418 $ 862,418
2,079,550
2,131,357
51,807
17%
21,833
9,731
(12,102)
17%
59,978
57,505
(2,473)
17%
133,333
192,383
59,049
17%
66,667
105,005
38,339
17%
-
5,739
5,739
17% n/a
62,500
85,523
23,023
17%
2,423,861
2,587,243
163,382
17%
28, 543,166 11, 342, 536 17, 200, 630
- 18,680,297 18,680,297
DESCHUTES COUNTY 911
Statement of Financial Operating Data
Two Months Ended August 31, 2008
Year to Date
Revised
Year End
Budget
Actual
Variance
7/---,;f FY
% Coll.
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital
$2,393,117
$2,706,732
$ 313,615
100016
113016
$2,393,117
$2,706,732
$ 313,615
Revenues
Property Taxes - Current
996,175
-
(996,175)
17%
0%
a)
5,977,048
5,977,048
-
Property Taxes - Prior
9,442
37,794
28,352
17%
67%
56,650
56,650
-
State Reimbursement
3,667
9,262
5,595
17%
42%
b)
22,000
22,000
-
Telephone User Tax
134,182
215,464
81,282
17%
27%
805,089
805,089
Data Network Reimb.
5,667
-
(5,667)
17%
0%
c)
34,000
34,000
-
Jefferson County
3,664
4,574
910
17%
21%
21,985
21,985
-
User Fee
5,583
-
(5,583)
17%
0%
d)
33,500
33,500
-
Contract Payments
11,667
-
(11,667)
17%
0%
c)
70,000
70,000
-
Miscellaneous
1,375
1,085
(290)
17%
13%
8,250
8,250
-
Interest
8,333
14,876
6,543
17%
30%
50,000
50,000
-
Interest on Unsegregated Tax
217
38
(179)
17%
3%
1,300
1,300
-
Total Revenues
1,179,972
283,093
(896,879)
17%
4%
7,079,822
7,079,822
-
TOTAL RESOURCES
3,573,089
2,989,825
(583,264)
17%
32%
9,472,939
9,786,554
313,615
REQUIREMENTS:
% Exp.
Expenditures
Personal Services
621,338
532,952
88,386
17%
14%
3,728,025
3,728,025
-
Materials and Services
147,705
111,405
36,300
17%
13%
886,229
886,229
Debt Service
40,000
-
40,000
17%
0%
240,000
240,000
-
Capital Outlay
22,000
-
22,000
17%
0%
132,000
132,000
-
Transfers Out
21,667
-
21,667
17%
0%
130,000
130,000
-
Contingency
726,114
-
726,114
17%
n/a
4
356
685
-
4
356
685
,
,
,
,
TOTAL REQUIREMENTS
1,578,824
644,357
934,467
17%
7%
9,472,939
5,116,254
4,356,685
NET (Resources - Requirements)
1,994,265
2,345,468
351,203
-
4
670
300
4
670
300
,
,
,
,
a) Approximately 85% of the property taxes are collected in October and N
ovember.
b) August billing/payments are pending
c) Agencies to be billed in September.
d) U.S. Forest Service (billed quarterly) paid 8/4/08 (up to date)
Crooked River Ranch (billed yearly); deposit made 9/4; (u
p to date)
Deschutes County
Bethlehem Inn (Fund 128)
August 31, 200
Year to Date
Year End
Budget Actual
Variance FY %
Coll. %
Budget
Proiection
V
i
RESOURCES:
ar
ance
Beg. Net Working Capital
$(2,600,000) $(2,619,549)
$(19,549)
100% 101%
a) $(2,600,000)
$(2,619,549) $(19
549)
Revenues
,
Grants - Private
- -
-
17% 0%
2
700
000
2
700
000
Total Revenues
-
,
,
,
,
-
-
17% 0%
2,700,000
2,700,000
TOTAL RESOURCES
(2,600,000) (2,619,549)
(19,549)
17% -2620%
100,000
80,451 (19,549)
REQUIREMENTS:
Exp. %
Expenditures
Debt Service (Negative Int Rev)
15,339
(15 339)
17% 15%
100
000
100
000
,
,
TOTAL REQUIREMENTS
- 15,339
(15,339)
17% 15%
100,000
100,000 -
NET (Resources - Requirements) (2,600,000) (2,634,889) (34 889) - (19 549) (19,549)
Deschutes County
General Support Services - BOCC
Conference/Seminar, Education/Training and Related Travel Expenditures
FY 2009
J
Au
DTotal
Tammy Melton
7
n
Conf/Sera & Educ/Trainin
Travel Meals
Accommodations
Airfare
_
Mileage reimbursement
-
74
74
Ground Transport
Total Baney
74
74
Mike Daly
Conf/Sem & Educ/Training
-
_
_
Travel Meals
-
396
396
Accommodations
_
_
_
Airfare
_
_
_
Mileage reimbursement
-
82
82
Ground Transport
-
44
.44
Total Daly
522
522
Dennis Luke
Conf/Sem & Educ/Training
Travel Meals
Accommodations
Airfare
Mileage reimbursement
-
85
85
Ground Transport
Total Luke
85
85
Other Personnel
Conf/Sem & Educ/Training
Travel Meals
Accommodations
Airfare
Mileage reimbursement
Ground Transport
Total Other
Total - BOCC Department
Conf/Sem & Educ/Training
Travel Meals
-
396
396
Accommodations
_
_
-
Airfare
Mileage Reimbursement
241
241
Ground Transport
-
44
44
Total - BOCC Department
681
681
FY 2009 Budget
21,250
9/17/2008
Wall St. Crisis and the Impact on Local Governments
September 17, 2008
What does the crisis mean for counties? As Wall St. roils from the fallout of the housing market
and deals with its worst liquidity crisis since the Depression, counties will be impacted by
problems in the credit markets, investments, and overall economic fallout.
Credit Markets
Selling bonds will be more difficult due to the uncertainty in the credit markets. The State of
Oregon recently postponed a competitive sale for Energy and State Board of Education bonds.
While they were relatively small scale bonds, the State is concerned that markets are charging a
premium due to volatility. With the loss of three of the five major investment banks, only
Morgan Stanley and Goldman Sachs remains standing. There is less competition for bidders
unless regional banks and underwriters step up to purchase bonds.
Further, buying insurance may not help lower rates on bonds, if, in fact, an insurer can be
found. Some insurers have had their ratings downgraded, and this downgrading could trigger
posting additional collateral, repayment of funds, or finding another higher-rated entity. As a
result, costs may be higher to borrow money for projects.
If the Federal Reserve acts to stimulate the economy by lowering interest rates, higher costs
could be offset by lower rates.
It is important to confer with your County Treasurer, financial adviser and bond counsel since
requirements vary depending on the particulars of a bond.
Investments
The flip side to the Federal Reserve lowering interest rates is lower returns on fixed rate
investments, which will decrease county revenues.
Some funds may be adversely impacted by the large drop in the stock market and by the
bankruptcy filing of Lehman Brothers and the shaky prospects of other institutions and
companies.
The State Treasurer's Office just sent out a press release
(http://www.ost.state.or.usIFrontPage/LGP%20Newsletter%20
%20September%2016%202008 pdf) on the Oregon Short-Term Fund in which the Local
Government Investment Pool has its investments. The announcement stated that the Oregon
s
Short Term Fund has exposure to Lehman Brothers Holdings Inc. bonds amounting to a little
less than 2% of the total fund. The recent bankruptcy filing of Lehman Brothers will adversely
affect this portion of the Oregon Short-Term fund. The bonds are in a senior unsecured
position, which places them at the top of the food chain for repayment once proceeds from the
disposition of Lehman Brothers are determined. At the bottom of the food chain are the
Common Stock shareholders. At this time, the Treasurer's staff is estimating that possibly 40 to
50 cents on the dollar will be returned for senior unsecured position bonds.
Due to the interest rates trending downward, the Treasurer had planned on lowering the yield
on the Oregon Short-Term Fund from 3.25 % to 2.9%. Factoring in the loss from Lehman
Brothers will likely lower that yield further to 2.5%.
Again, regarding the impacts to your own county investments, please confer with your County
Treasurer.
Overall Economic Ramifications
Significantly tighter credit markets will likely constrict business activity, resulting in job losses
and lower profits. The current state economic forecast issued in early September called for "a
slowing Oregon economy in 2008 which continues into the first half of 2009, with mild growth in
the second half. This outlook faces heightened risks for a much deeper downturn in 2008 and
2009." It's important to note that this forecast was issued prior to this week's economic news.
The State Economist cites the problems in the credit and housing markets as significant risks to
the forecast. A worsening economy also translates into lower state revenues. With Oregon's
reliance on income taxes, it will be difficult to know with certainty how this will affect state
revenues for the future biennium until after tax filings in April 2009.
According to Paul Warner in the Legislative Revenue Office, property tax revenues will not be as
adversely affected due to the Ballot Measure 50 tax system where the overall state assessment
ratio average is 53%. If housing prices continue to drop over a prolonged period, however, slow
growth areas in the state will feel the impact on lower property tax revenues first where the
gap between property tax assessment value and real market value is narrower. For counties
dependent upon property tax revenues, inflation can be a major downside risk if inflation
pushes up costs faster than the 3% increase for property taxes.
As many economists have noted in the past week, we are in uncharted waters. It is very
uncertain what the current economic turmoil on Wall St. will mean over the long term with
regard to jobs, tax revenue, risk and availability of credit.
Contact: Ann Hanus, Policy Manager, Association of Oregon Counties
(503) 585-8351
ahanus@aocweb.org
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Deschutes County Fair - Fund 619
Revenues and Expenses
FAIR 20087 SOMETHING TO CROW ABOUT
REVENUES
Gate Receipts
Carnival
Commercial Exhibitors:
Outside
Inside
Food
Livestock Entry Fees
R/V Camping
Concessions:
Food
Fair Sponsorship:
Rodeo
On-ground Stages
Day
Golf Carts
Food Court
Concert
Presenting Sponsors
Parade Sponsors
Grants
T-Shirts
State Grant
Interest
Miscellaneous
TOTAL REVENUES
EXPENSES
Personnel
Materials and Services
Contingency
TOTAL EXPENSES
Net Fair - 2008
Transfer to Fund 618
Retained in Annual Fair Fund
Beg Net Working Capital
Ending Balance
Actual to
Date Through
FY 2009
August 31,
Additional
Projected
% of
(Over) /
Budget
2008
Estimated
Total
Budget
Under
462,000
399,418 -
399,418
86%
62,582
158,000
154,572 7,400
161,972
103%
(3,972)
92,000
109,050 -
109,050
119%
(17,050)
39,000
41,700 -
41,700
107%
(2,700)
12,000
12,750 -
12,750
106%
(750)
5,000
4,423 -
4,423
88%
577
22,000
18,040 -
18,040
82%
3,960
172,000
92,112 86,000
178,112
104%
(6,112)
38,000
41,775
-
41,775
110%
(3,775)
8,000
8,000
-
81000
100%
-
13,000
13,000
-
13,000
100%
-
2,500
3,200
-
3,200
128%
(700)
3,500
4,000
-
4,000
114%
(500)
35,000
-
30,000
30,000
86%
5,000
20,000
-
-
-
0%
20,000
2,500
2,500
-
2,500
100%
-
5,000
5,000
-
5,000
100%
-
3,800
226
3,500
3,726
98%
74
48,000
-
48,000
48,000
100%
-
6,000
3,149
-
3,149
52%
2,851
27
-
-
-
N/A
27
1,147,327
912,915
174,900
1,087,815
95%
59
512
,
185,552
120,781.
62,700
183,481
99%
2,071
743,328
645,386
51,974
697,360
94%
45,968
28,063
-
-
-
0%
28,063
956,943
766,167
114,674
880,841
92%
190,384
146,748
60,226
206,974
302,850
-
302,850
302,850
(112,466)
146,748
(242,624)
(95,876)
112,466
112,466
-
112,466
259,214 242,624 16,590
DESCHUTES COUNTY - ANNUAL FAIR
Budgeted and Actual Materials and Services
Fair 2008 - SOMETHING TO CROW ABOUT
Medical
Contract
Public Information
Temporary Help - Office
Temporary Help - Labor
Transportation
Graphic Design
Internal Service - Admin Svcs
Internal Service - BOCC
Internal Service - Finance
Internal Service - Legal
Internal Service - Personnel
Internal Service- IT
Internal Service - IT Reserve
Food Booth Cash Control
Gate Receipts Cash Control
Major Entertainment
Grounds Entertainment
Livestock Competition
Open Class
Rodeo
Security
Water & Sewer
Portable Sanitation
Garbage '
Custodial/Janitorial
Grounds Upkeep, Landscape
Building Repair & Maintenance
Equipment R & M
Maintenance Agreements
Copy Machine Rental
Equipment Rental
Rentals
Membership & Dues
Conferences & Seminars
Software Licenses
Program expense
Fees & Permits
Insurance Premiums
Telephone
Cellular
Promotion
Printing
Travel
Premiums-Other
Over / Short
Custodial supplies
Equipment R & M Supplies
General supplies
Office/Copier
Postage
Queen Court
Program supplies
Bldg/Grounds R & M Supplies
Safety supplies
Shop supplies
Software supplies
Special Supplies
Straw & Hay
Electricity
Gas/Oil/Diesel
Heating Oil/Propane
Natural Gas
Meeting Supplies
Signage
Non-Office Furniture & Fixtures
TOTAL
Actual to Date
Through
:
FY 2009
August 31,
ional
Total
Budget
A AAA
2008
Estim-f-A
Proje
cted
(Over)/Under
14,000
2,800
-
440
20,000
14,746
38,000
26,186
10,000
1,277
-
560
4,306
3,006
4,304
717
5,308
3,635
8,647
6,157
2,000
1,343
20,871
11,506
2,308
384
4,500
4,200
16,000
15,227
145,000
165,137
40,000
36,725
3,000
590
30,000
3,409
65,000
64,863
67,000
52,396
2,000
1,400
4,500
3,676
6,000
965
9,000
-
-
6,210
5,000
3,867
1,200
-
500
514
700
395
52,000
62,929
500
-
1,200
1,375
800
-
-
500
700
700
700
-
39,834
26,738
4,000
727
700
544
24,000
16,898
6,000
7,718
3,400
1,469
20,000
20,000
1,436
1,434
1,769
2,884
668
6,957
768
22,781
:7,.7VU
2,800
440
14,746
26,186
1,277
560
4,442
2,151
5,404
9,041
2,011
18,463
1,152
4,200
15,227
165,137
36,725
590
26,190
64,863
52,396
1,400
3,676
965
6,210
3,867
514
395
62,929
1,375
500
700
(b,0uu)
11,200
(440)
5,254
11,814
8,724
(560)
(136)
2,153
(96)
(394)
(11)
2,409
1,156
300
773
(20,137)
3,275
2,410
3,810
137
14,604
600
824
5,036
9,000
(6,210)
1,133
1,200
(14)
305
(10,929)
500
(175)
800
(500)
700
(181)
3,273
156
7,102
(1,718)
1,931
13,277 40,015
- 727
- 544
- 16,898
- 7,718
- 1,469
- 20 000
500
(599) -
(599)
1,099
12,000
5,427 -
5,427
6,573
200
138 -
138
62
2,500
2,959 -
2,959
(459)
800
86 -
86
714
2,500
1,063 -
1,063
1,437
4,000
3,513 -
3,513
487
1,200
- -
1,200
2,000
12,751 -
12,751
(10,751)
500
223 -
223
277
1,000
209 -
209
791
500
- -
-
500
800
- -
-
800
2,000
2,625 -
2,625
(625)
18,000
- -
18,000
4,000
5,668 -
5,668
(1,668)
1,000
70 -
70
930
2,500
1,532 -
1,532
968
50
- -
-
50
300
- -
-
300
-
28,296
28.296
(28 296)
743,328
645,386 51,974
697,360
45,968
DESCHUTES COUNTY
Annual County Fair (Fund 619)
Balance Sheet
August 31, 2008
Assets
Cash
Total Assets
$ 260,614
~ 60.614
Liabilities
Accounts payable
$ 1,400
Total Liabilities
Fund Balance
Fund Balance
Total Liabilities and Fund Balance
1,400
259.214
260,614
The "Fair Year" is January 1 through December 31.
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Deschutes County - Fair and Expo Center
YTD-Budget Basis
Statement of Financial Operating Data
Two Months Ended August 31, 2008
RESOURCES:
Beg. Net Working Capital
Receipts:
Security & Traffic Reimb
Miscellaneous
Vending Machines
Telephone Fees - Events
Special Events Revenues
Interest
Parking Fees
Storage
Camping at F & E
Horse Stall Rental
Concession % - Food
Rights (Signage, etc.)
Interfund Contract
Video Lottery
Total' Receipts
Transfers In
TOTAL RESOURCES
REQUIREMENTS:
Expenditures:
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
Current Month Events
Prior Months
Accounts Receivable
Year to Date Year End
Budget Actual Variance IE-1. Coll. % Budget Projection Variance
$ 150,000 $ 142,470 $ (7,530) 100%
95% $ 150,000 $ 142,470 $ (7,530)
17%
17%
-
485
485
17%
-
298
298
17%
50,000
32,645
(17,355)
17%
1,332
980
(352)
17%
-
-
-
17%
'
-
-
17%
'
-
-
17%
-
-
-
17%
4,000
5,398
1,398
17%
17,000
11,000
(6,000)
17%
'
-
-
17%
10,000
-
(10 000)
17%
82,332
50,806
(32,011)
17%
0%
35,000
35,000
-
0%
4,000
4,485
485
8%
6,000
6,298
298
6%
5,000
5,000
-
5%
610,000
592,645
(17,355)
12%
8,000
7,648
(352)
0%
4,000
4,000
-
0%
67,000
67,000
-
0%
15,000
15,000
-
0%
55,000
55,000
-
2%
280,000
281,398
1,398
12%
95,000
89,000
(6,000)
0%
45,000
45,000
-
0%
10,000
10,000
_
4% 1,239,000 1,217,474 (21,526)
17% 0% 633,203 633,203
232,332 193,276 (39,541) 17% 10% 2,022,203 1,993,147
Exp.
141,000 136,520 4,480 17%
129,244 84,441 44,803 '7%
'7%
17%
17%
17%
270,244 220,961 49,283 17%
(37,912) (27,685) 9,742
(29,056)
16%
846,075
841,595
4,480
11%
775,739
752,170
23,569
0%
85,064
85,064
-
0%
45,000
45,000
-
0%
78,000
78,000
-
n/a
192,325
-
192,325
11%
2,022,203
1,801,829
220,374
-
191,318
191,318
2008:
11,369
September
10
647
1,215
October
,
9,390
12
584
November
9,481
,
December
575
January
600
February
1,900
March
7,750
April
5,252
May
2,250
June
1,800
FY 2010
4,105
FY 2011 & Beyond
34,200
TOTAL
87,950
1
Deschutes County Fair and Expo Center
Statement of Financial Operating Data
August 2008
Budget
T Actual
Variance
RESOURCES:
Beg. Net Working Capital
$ _
$ _
$ _
Receipts:
Security & Traffic Reimb
_
Miscellaneous
-
485
485
Vending Machines
_
Telephone Fees - Events
_
Special Events Revenues
28,000
29,216
1,216
Interest
666
354
(312)
Parking Fees
-
Storage
_
Camping at F & E
_
Horse Stall Rental
_
Concession % - Food
3,000
4,300
1,300
Rights (Signage, etc.)
-
6,000
6,000
Interfund Contract
_
Video Lottery
10,000
-
(10,000)
Total Receipts
41,666
40,355
(1,311)
Transfer In:
General Fund, Room Tax _
Total Transfers
TOTAL RESOURCES 41,666 40,355 (1,311)
REQUIREMENTS:
Expenditures:
Personal Services 70,500 70,424 76
Materials and Services 64,622 41,030 23,592
Debt Service
Capital Outlay _ _
Transfers Out
Contingency _ _
TOTAL REQUIREMENTS
135,122
111,454
23,668
NET (Resources - Requirements)
(93,456)
(71,099)
22,357
Deschutes County
Fair and Expo Center
Accounts Receivable
August 31, 2008
Current Month
White Stallion Productions
5,509.00
Sheriffs Office EVOC
1,380.00
Road Department
180.00
Food & Beverage Estimate
4,300.00
Total Current Month
11,369.00
Prior Months:
April, 2006
NW Expo & Trade show 1,215.00
Total Prior Months 1,215.00
Total Accrued Revenue as of July 31, 2008 12,584.00