2008-944-Minutes for Meeting October 27,2008 Recorded 11/17/2008COUNTY
NANCYUBLANKENSHIP,F000NTY CLERKDS U 1008444
COMMISSIONERS' JOURNAL 11/172008 1148:09 AM
IIIIIII IIIIIIIIIIIIIIIIIIII (III
2008-844
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Deschutes County Clerk
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statement, in accordance with ORS 205.244:
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Deschutes County Board of Commissioners
1300 NW Wall St., Suite 200, Bend, OR 97701-1960
(541) 388-6570 - Fax (541) 385-3202 - www.deschutes.oriz
MINUTES OF WORK SESSION
DESCHUTES COUNTY BOARD OF COMMISSIONERS
MONDAY, OCTOBER 279 2008
Present were Commissioners Dennis R. Luke, Michael M. Daly and Tammy Baney.
Also present were Dave Kanner, County Administrator; Erik Kropp, Deputy
County Administrator; Susan Ross and Teresa Rozic, Property & Facilities; Rob
Roy and Rima Wilson of Pacific Crest; Marty Wynne, Finance; Steve Griffin,
Legal Counsel; and Hillary Borrud of The Bulletin.
Chair Luke opened the meeting at 1:30 p.m.
1. Finance/Tax Update.
Commissioner Luke said that the Bethlehem Inn debt stands out. Marty Wynne
stated that it was not a normal borrowing from a fund. Based on statements
made, there were to be fundraising efforts and CDBG grants, and a loan was not
expected. Revenue was budgeted to pay for expenditures.
Mr. Kanner said that the cash did not come from departments. The building
was purchased, and a fund was established that is now running at a deficit, as
there has never been revenue going into the fund.
The agreement was with the City of Bend, which was supposed to work with
Bethlehem Inn and do the fundraising part; then transfer the title. Bethlehem
Inn is not a signatory to that agreement.
Regarding the monthly investment report, the yield is better than expected.
This is based on taxes collected. The amount is $254 million. Over 99,000
statements were sent out. The amount is up 9%, assessed values are up 6.6%,
but most of the increase is because of voter-approved issues.
Minutes of Board of Commissioners' Work Session Monday, October 27, 2008
Page 1 of 5 Pages
Commissioner Daly noted that corporate notes and FNMA are on the list. Mr.
Wynne stated that those are federal instruments and are not risky. There
appears to be no loss of principal in any of those investments. Also, there are
some protections under State law. All banks contribute to collateralizing these
funds. The pool dropped 75%; the loss was associated with the Lehman
Brothers' failure. It has held steady since then.
Commissioner Luke asked about the future of PERS. Mr. Kanner stated he
hopes to have a more complete discussion on PERS soon. There are a lot of
factors to consider.
Mr. Wynne said that the rates for the next two years are based on valuation for
2007. There will be an advisory notice for 2008. What really matters is what
happens in 2009. Oregon PERS is better shape than many other states.
Mr. Wynne stated that overall finances are better than anticipated. He saw the
trends last March. There are no significant changes in trends.
Under the General Fund, the Clerk's numbers are still down. There is a
projected savings from unfilled positions and beginning net working capital,
which will probably be around $6 million next year.
Community Development numbers continue to decline. The annual project
operating revenue is $4.8 million, with expenditures of $6.8 million. Next
year's budgeting will be difficult.
They are on a holding pattern for the next bond issue.
2. Update on La Pine Affordable Housing Project.
Rob Roy of Pacific Crest said there is a $205,000 funding gap. Pacific Crest
would like to split the amount with the County. The choices are to not
participate, to make a loan, or to allow for a grant.
Minutes of Board of Commissioners' Work Session Monday, October 27, 2008
Page 2 of 5 Pages
He has a sense, after talking with those in the industry, that this is likely the last
chance to have this project happen. They cannot fill the entire gap themselves
and cannot find another source to help within the next four days. He is hoping
that the County will help with this final aspect. The County is already
committed to doing a lot. He would like to see a grant instead of a loan.
A caveat is that the financial markets are volatile. The biggest problem is
selling the tax credits. There will be a surplus in the next few months, resulting
in 70 to 80 cents on the dollar. The RD 438 program could be a means, but
could delay the project up to six months. Then the numbers could be in the 75
cents on the dollar range. They need to fill the gap and need the equity in a
timely manner. Logic shows that it should be done quickly before things get
worse.
Teresa Rozic stated that there is a sizeable amount already committed towards
the project, including engineering for roads, sewer and water extensions, and
the property itself. To date the primary expenditure is the consultant's time
preparing the survey and preparation of the plat, plus staff time, and an
application for a partition.
Commissioner Daly stated that he is not sure that the project can move forward
without risk on the County's part. It could total $450,000 or more, excluding
the land. The County has a lot of financial pressure on it in the near future.
Mr. Roy said that from a timing standpoint, the County would not be at much
risk at this point. They will have a firm commitment from the funding partner
before it moves forward. His reaction is that if this move forward, the money
will be on the table by the time of construction. The value of the tax credits
gets locked in at closing, when documents from all of the lending sources, the
State and County are handled. He now has letters of interest. There will be a
lot of protection for the participants.
Commissioner Luke pointed out that the land, road and utilities work is not a
waste. It benefits the rest of the property. The main problem now is the cash.
Mr. Kanner asked about deferred payments. Mr. Roy said that he checked with
Oregon Housing, and because rents are relatively low, the cash flow is low. It
is often deferred for five or ten years. It will take a while to get paid back. He
would like to see the project completed before Christmas 2009.
Minutes of Board of Commissioners' Work Session Monday, October 27, 2008
Page 3 of 5 Pages
Commissioner Baney asked what the interest rate is when the County borrows
from itself. Mr. Wynne stated that it is an average return on investments, and
fluctuates. Ms. Ross added that there is also the business loan fund and others;
there would be no need to borrow from departments.
Commissioner Baney stated that she couldn't imagine another group coming
forward to take on this project. The loan fund is there for a reason. The need is
great in that part of the County.
Mr. Kanner recommended that this be a loan, and that a follow-up be done in
January to see where the other financing mechanisms are. No one can predict at
this time what will happen with tax credits or the economy in general.
Commissioners Daly and Baney indicated they are supportive of going forward
with the project. Commissioner Luke was also supportive, with some
reservations.
DALY: Move approval of going forward with the Pacific Crest Housing for
the Little Deschutes Lodge Project; Mr. Kanner is to negotiate the
terms of the loan and return to the Board with an update.
BANEY: Second.
VOTE: BANEY: Yes.
DALY: Yes.
LUKE: Chair votes yes.
Commissioner Daly stated that the infrastructure improvements would benefit
the County in any case. Commissioner Baney asked that the City of La Pine be
informed of what is happening; although they are contributing nothing at this
point, they are a beneficiary of this project.
3. Discussion of Oregon Tort Claims Act Task Force Proposals.
Erik Kropp gave an overview of the proposals being considered. OHSU and
the Trial Lawyers came out with a proposal that would mean a much higher
liability level and a higher premium for excess coverage.
Mr. Kanner said the current retention is $1 million. If a claim were above that,
the premiums would go up for the excess coverage. There could be a different
structure for medical lawsuits.
Minutes of Board of Commissioners' Work Session Monday, October 27, 2008
Page 4 of 5 Pages
Steve Griffin said that if there is a higher level, there is more incentive to go to
trial than there is to settle.
Mr. Kanner stated that AOC and the League of Oregon Cities have not taken a
stand on this issue. There aren't that many self-insured local governments and
they will take the biggest hit. Mr. Griffin said that, for the most part, limits
could be kept where they are, as they cover 99% of potential claims.
Commission Baney suggested that AOC make its position clear on this issue;
perhaps this is on the agenda for this month's conference.
4. Update of Commissioners' Meetings and Schedules.
None were discussed.
5. Other Items.
None were offered.
Being no further discussion, the meeting adjourned at 4:10 p. m.
DATED this 27th Day of October 2008 for the Deschutes County Board
of Commissioners.
ATTEST:
&k~- (5~ ,
Recording Secretary
Dennis R. Luke,
Tammy BaWey, Vicd Chair
ichael M. Daly, )~Imissioner
Minutes of Board of Commissioners' Work Session Monday, October 27, 2008
Page 5 of 5 Pages
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
WORK SESSION AGENDA
DESCHUTES COUNTY BOARD OF COMMISSIONERS
1:30 P.M., MONDAY, OCTOBER 27, 2008
1. Finance/Tax Update - Marty Wynne
2. Update on La Pine Affordable Housing Project
3. Discussion of Oregon Tort Claims Act Task Force Proposals - Erik Kropp
4. Update of Commissioners' Meetings and Schedules
5. 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.
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.
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Finance Director/Treasurer
AGENDA
October 22, 2008
(1) Monthly Investment Report
(2) September Financials
(3) Bond Issue Update
(4) Property Tax Collection Update
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Memorandum
Date: October 15, 2008
To: Board of County Commissioners
Dave Kanner, County Administrator
From: Marty Wynne, Finance Director
RE: Monthly Financial Reports
Attached please find September 2008 financial reports for the following funds: General
(001), Community Justice - Juvenile (230), Sheriff's (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 Benefo Trust Fund (675) and
9-1-1 (705).
The projected information has been reviewed and updated, where appropriate, by the
respective departments.
Cc: All Department Heads
GENERALFUND
Statement of Financial Operating Data
Three Months Ended September 30, 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
4,855,375
368,301
(4,487,074)
25%
2%
a)
19,421,500
19,421,500
-
Gen. Rev. - excl. Taxes
652,215
1,082,219
430,004
25%
41%
2,608,861
2,608,861
-
Assessor
215,323
274,373
59,050
25%
32%
b)
861,290
861,290
-
County Clerk
428,903
297,564
(131,339)
25%
17%
d)
1,715,612
1,115,612
(600,000)
BOPTA
3,275
4,360
1,085
25%
33%
b)
13,098
13,098
-
District Attorney
89,119
72,367
(16,752)
25%
20%
356,474
356,474
-
Finance/Tax
49,837
66,427
16,590
25%
33%
b)
199,346
199,346
-
Veterans
17,500
17,864
364
25%
26%
b)
70,000
70,000
-
Property Management
25,520
25,526
6
25%
25%
102,080
102,080
-
Grant Projects
500
498
(2)
25%
25%
2,000
2,000
-
Total Revenues
6,337,567
2,209,499
(4,128,068)
25%
9%"
25,350,261
24,750,261
(600,000)
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Assessor
County Clerk
BOPTA
District Attorney
Finance/Tax
Veterans
Property Management
Grant Projects
Non-Departmental
Contingency
Transfers Out
TOTAL REQUIREMENTS
NET (Resources - Requirements)
12,387,567 8,670,932 (3,716,635) 25% 28%
Exp.
913,523
780,427
133,096
384,813
278,556
106,257
15,456
16,871
(1,415)
1,203,816
1,124,720
79,096
197,260
184,427
12,833
59,241
57,155
2,086
63,608
59,830
3,778
26,696
25,433
1,263
289,306
187,956
101,350
1,409,959
-
1,409,959
4,563,678
2,715,375
1,848,303
3,254,522
3,249,397
5,125
7,818,200
5,964,772
1,853,428
4,569,367
2,706,160
(1,863,207)
31,400,261 31,211,694 (188,567)
25%
21%
3,654,092
3,654,092
-
25%
18%
1,539,252
1,539,252
-
25%
27%
61,823
61,823
-
25%
23%
4,815,262
4,815,262
-
25%
23%'j
789,040.
789,040
-
25%
24%
236,965
236,965
-
25%
24%'
254,431
254,431
-
25%
24%
106,784
106,784
-
25%
16%
1,157,222
1,157,222
-
25%
n/a' c)
5,639,836
-
5,639,836
25%
15%
18,254,707
12,614,871
5,639,836
25%
25%,
13,018,088
13,018,088
-
25%
19%
31,272,795
25,632,959
5,639,836
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.
a) Approximately 85% of annual property tax receipts.are collected in October and November.
b) Majority of the revenue received quarterly. YTD Actual includes two quarterly payments.
c) The Contingency in the Original Budget was $5,905,383. The $265,547 decrease is due to an appropriation transfer of
(1) $.10,615 to Personnel in Assessor ($4,818), Clerk ($5,217) and BOPTA ($580) Departments, (2) $127,466 to Transfers Out
for Crime Prevention (Fund 115) and (3) $127,466 of appropriation transferred to Fund 115.
d) Based on three months of actual activity, Clerk's Office revenues are projected to 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
Three Months Ended September 30, 2008
Year to Date
Year End
Budget
Actual
Variance
FY %
Coll. %
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital
$1,090,000
$1,161,149
$ 71,149
100%
107%
$1,090,000
$1,161,149
$ 71,149
Revenues
Federal Grants
46,269
27,054
(19,215)
25%
15% a)c)'
185,075
124,242
(60,833)
SB #1065-Court Assess.
16,000
13,360
(2,640)
25%
21%
64,000
64,000
-
Discovery Fee
4,000
5,036
1,036
25%
31%
16,000
16,000
-
Food Subsidy
9,750
6,561
(3,189)
25%
17%, b)
39,000
39,000
-
Juvenile Crime Prevention
91,043
-
(91,043)
25%
0% c)
364,171
377,770
13,599
Inmate/Prisoner Housing
15,000
8,100
(6,900)
25%
14%-
60,000
60,000
-
Inmate Commissary Fees
125
137
12
25%
27%'
500
500.
-
Contract Payments
85,924
43,533
(42,391)
25%
13% d)
343,696
309,696
(34,000)
Miscellaneous
75
354
279
25%
118%
300
354
54
MIP Diversion Fees
400
290
(110)
25%
18%
1,600
1,600
-
Interest on Investments
7,500
11,430
3,930
25%
38%"
30,000
33,000
3,000
Leases
3,150
1,099
(2,051)
25%
9%
12,600
12,600
-
Grants - Private
-
25
25
25%
n/a
-
25
25
Leve17
22,500
-
(22,500)
25%
0%'c)e)
90,000
80,000
(10,000)
Total Revenues
301,736
116,979
(184,757)
25%
10%
1,206,942
1,118,787
(88,155)
Transfers In-General Fund 1,501,960 1,501,960 -
TOTAL RESOURCES 2,893,696 2,780,088 (113,608)
REQUIREMENTS:
Expenditures
Community Justice-Juvenile
Personal Services
Materials and Services
Capital Outlay
Juvenile Resource Center
Personal Services
Materials and Services
Capital Outlay
Contingency _
25% 25% 6,007,840 6,007,840 -
25% 33%: 8,304,782 8,287,776 (17,006)
Exp. %
732,129
725,444
6,685
25%
25%
2,928,514
2,912,514
16,000
410,965
339,039
71,926
25%
21%
1,643,861
1,643,861
-
25
-
25
25%
0%
100
-
100
723,594
643,998
79,596
25%
22%'
2,894,375
2,814,375
80,000
51,893
53,534
(1,641)
25%
26%
207,573
207,573
-
25
-
25
25%
0%
100
-
100
157,565
-
157,565
25%
n/a'
630,259
-
630,259
TOTAL REQUIREMENTS 2,076,196 1,762,015 314,181 25% 21% 8,304,782 7,578,323 726,459
NET (Resources - Requirements) 817,500 1,018,073 200,573 - 709,453 709,453
a) Projection reduced for budgeted amount that will not be received. Grant payments billed and received on a quarterly basis.
b) Billing submitted monthly for reimbursement. July and August reimbursement received in September.
c) Reimbursements requested quarterly. Juvenile Crime Prevention adjusted for increased amount of award.
d) CEOJJC has placed the Administrative Analyst position on their payroll and assumed 100% responsibility for this position
as of October 1st. Projections adjusted to reflect the ending of reimbursements from CEOJJC to partially fund this position.
DHS payments for current fiscal year Maplestar program should be received by October.
e) Budget for Level 7 revenues overestimated by $10,000.
f) Personnel Services projection decreased to reflect salary savings on unfilled positions.
Sheriff - Fund 255
Statement of Financial Operating Data
Three Months Ended September 30, 2008
RESOURCES:
Beg. Net Working Capital
Revenues
Law Enf Dist Countywide
Law Enf Dist Rural
Interest
Total Revenues
TOTAL RESOURCES
REQUIREMENTS:
EXPENDITURES & TRANSFERS
I Year to Date Year End
Budget Actual Variance FY % Coll. % L Budget Praiection Variance
$ - $ 138,600 $ 138,600 100%
5,005,375 3,679,905
(1,325,470)
25%
3,091,955 2,905,421
(186,534)
25%
- 17,084
17,084
25%
8,097,330 6,602,410
(1,494,920)
25%
8,097,330 6,741,010 (1,356,320) 25%
n/a $ - $ 138,600 $ 138,600
18% a) 20,021,501 20,021,501
23%<<a) 12,367,820 12,367,820 -
n/a - 17,084 17,084
20% 32,389,321 32,406,405 17,084
21% 32,389,321 32,545,005 155,684
Exp. 0/61
Sheriffs Division
560,327
Civil
296,183
Automotive/Communications
326,867
Investigations/Evidence
427,700
Patrol/Civil/Comm Supp
1,949,487
Records
166,426
Adult Jail
2,465,627
Court Security
53,784
Emergency Services
43,856
Special Services Division
318,909
Regional Work Center
664,700
Training Division
60,695
Non-Departmental
10,931
Contingency
739,341
Transfers Out
TOTAL REQUIREMENTS
NET (Resources - Requirements)
492,148
68,179
25%
22%
2,241,306
2,241,306
-
256,764
39,419
25%
22%
1,184,729
1,184,729
-
455,499
(128,632)
25%
35%
b)
1,307,464
1,307,364
100
417,624
10,076
25%
24%
c)
1,710,801
1,656,801
54,000
1,820,830
128,657
25%
23%'
7,797,946
7,797,946
-
156,532
9,894
25%
24%
665,705
665,605
100
1,952,367
513,260
25%
20%
d)
9,862,507
9,662,507
200,000
48,538
5,246
25%
23%
215,135
215,035
100
42,014
1,842
25%
24%
175,424
175,324
100
261,849
57,060
25%
21%
1,275,636
1,275,636
-
599,875
64,825
25%
23%
-e)-
2,658,798
2,658,798
-
57,856
2,839
25%
24%'
242,780
242,680
100
10,931
-
25%
25%
43,725
43,725
-
-
739,341
25%
n/a
2,957,365
-
2,957,365
12,500 12,500 - 25%
8,097,333 6,585,327 1,512,006 25%
(3) 155,683 155,686
25%, 50,000 50,000 -
20% 32,389,321 29,177,456 3,211,865
- 3,367,549 3,367,549
SHERIFF -Expenditure Detail
Statement of Financial Operating Data
Three Months Ended September 30, 2008
RESOURCES:
Beg. Net Working Capital
Total Revenues
TOTAL RESOURCES
REQUIREMENTS:
Sheriffs Services
Personnel
Materials & Services
Capital Outlay
Total Sheriffs Services
Civil
Personnel
Materials & Services
Capital Outlay
Total Civil
Automotive/Communications
Personnel
Materials & Services
Capital Outlay
Total Automotive/Communications
I nvestigations/Evidence
Personnel
Materials & Services
Capital Outlay
Total Investigations/Evidence
Patrol/Civil/Comm Support
Personnel
Materials & Services
Capital Outlay
Total Patrol/Civil/Comm Supp
Records
Personnel
Materials & Services
Capital Outlay
Total Records
Adult Jail
Personnel
Materials & Services
Capital Outlay
Total Adult Jail
Court Security
Personnel
Materials & Services
Capital Outlay
Total Transport/Court Security
Emergency Services
Personnel
Materials & Services
Capital Outlay
Total Emergency Services
Special Services
Personnel
Materials & Services
Capital Outlay
Total Special Services
Regional Work Center
Personnel
Materials & Services
Capital Outlay
Total Regional Work Center
Training
Personnel
Materials & Services
Capital Outlay
Total Training
Non-Departmental
Materials & Services
Transfers Out
Contingency
Total Non-Departmental
Total Requirements
NET (Resources - Requirements)
I Year to Date Revised Year End
Budget Actual Variance FY % Coll. % Budget Projection Variance
$ -
$ 138,600 $
138,600 100%
n/a
$ -
$ 138,600 $
138,600
8,097,330
6,602,410
(1,494,920)
25
20%
32,389,321
32,406,405
17,084
8,097,330
6,741,010
(1,356,320)
25°/
21%
32,389,321
32,545,005
155,684
EE E
286,532
270,907
15,625
25%
24%
1,146,126
1,146,126
-
205,670
220,371
(14,701)
25%
27%
822,680
822,680
68,125
870
67,255
25%
0%
272,500
272,500
560,327
492,148
68,179
2,241,306
2,241,306
272,205
242,586
29,619
25%
22%`
1,088,818
1,088,818
-
16,045
14,178
1,867
25%
22%
64,179
64,179
7,933
-
7,933
25%
0%`
31,732
31,732
-
296,183
256,764
39,419
1,184,729
1,184,729
-
96,362
82,545
13,817
25%
21%'`
385,449
385,449
230,479
372,954
(142,475)
25%
40%;
921,915
921,915
-
25
-
25
25%
0%,
100
-
100
326,866
455,499
(128,633)
1,307,464
1,307,364
100
357,880
347,108
10,772
25%
24%
1,431,519
1,431,519
-
63,821
70,516
(6,695)
25%
28%?
255,282
201,282
54,000
6,000
-
6,000
25%
0%
24,000
24,000
-
427,701
417,624
10,077
1,710,801
1,656,801
54,000
1,729,139
1,628,947
100,192
25%
24%'
6,916,557
6,916,557
-
135,327
127,304
8,023
25%
24%
541,309
541,309
85,020
64,579
20,441
25%
19%
340,080
340,080
-
1,949,486
1,820,830
128,656
7,797,946
7,797,946
-
145,562
142,061
3,501
25%
24%
582,246
582,246
-
20,840
14,471
6,369
25%
17%
83,359
83,359
-
25
25
25%
0%
100
-
100
166,427
156,532
9,895
665,705
665,605
100
1,879,098
1,699,676
179,422
25%
23%;
7,516,390
7,316,390
200,000
341,279
246,052-
95,227
25%
18%,
1,365,117
1,365,117
-
245,250
6,639
238,611
25%
1%'
981,000
981,000
-
2,465,627
1,952,367
513,260
9,862,507
9,662,507
200,000
49,877
47,140
2,737
25%
24%
199,506
199,506
-
3,882
1,398
2,484
25%
9%'
15,529
15,529
-
25
-
25
25%
0%o
100
-
100
53,784
48,538
5,246
215,135
215,035
100
39,633
39,250
383
25%
25%
158,532
158,532
4,198
2,764
1,434
25%
16%
16,792
16,792
-
25
-
25
25%
0%i
r
100
-
100
43,856
42,014
1,842
175,424
175,324
100
204,141
231,251
(27,110)
25%
28%:
" 816,563
816,563
-
43,232
30,598
12,634
25%
18%
172,928
172,928
-
71,536
-
71,536
25%
0%
286,145
286,145
-
318,909
261,849
57,060
1,275,636
1,275,636
-
542,880
554,826
(11,946)
25%
26%
2,171,520
2,171,520
-
113,820
45,049
68,771
25%
10% '
455,278
455,278
-
8,000
-
8,000
25%
0%.
32,000
32,000
-
664,700
599,875
64,825
2,658,798
2,658,798
-
48,348
42,184
6,164
25%
22%'
193,391
193,391
-
12,322
15,672
(3,350)
25%
32%
49,289
49,289
-
25
-
25
25%
0%
100
-
100
60,695
57,856
2,839
242,780
242,680
100
10,931
10,931
-
25%
25%"
43,725
43,725
12,500
12,500
-
25%
25%-
50,000
50,000
-
739,341
-
739,341
25°%
n/a',"
. " 2,957,365
-
2,957,365
762,772
23,431
739,341
3,051,090
93,725
2,957,365
8,097,333
6,585,327
1,512,006
25%
20%
32,389,321
29,177,456
3,211,865
(3)
155,683
155,686
-
3,367,549
3,367,549
Sheriff Notes
Statement of Financial Operating Data
Three Months Ended September 30, 2008
a) IGA with Countywide & Rural Law Enforcement Districts based on actual costs. 1st Quarter
expenditures are less than budgeted.
b) Automotive/Communications variance due to purchase of services and supplies for new car
preparation in Quarter 1.
c) Expenditures of $54,000 planned for Byrne Grant will not be incurred as the grant was not
renewed.
d) Adult Jail variance due to delays in filling four positions: one Sergeant, two Correction
Deputies and one Maintenance Worker. In addition, expenditures for the control system
replacement project will be incurred later in the year. The delays in hiring will result in
expenditures less than budgeted for the year of approximately $200,000.
e) Work Center variance due to timing of expenditures for inmate Addictions Treatment
programs and other expenses related to inmate population.
Sheriff 701
Statement of Financial Operating Data
Three Months Ended September 30, 2008
I Year to Date Year End
Budget Actual Variance FY % Coll. % Budget Projection Variance
RESOURCES:
Beg. Net Working Capital
$2,560,294
$ 2,611,374
$ 51,080
25%
Revenues
Tax Revenues - Current
3,642,148
-
(3,642,148)
25%
Tax Revenues - Prior
67,363
245,393
178,030
25%
Federal Grants
5,000
-
(5,000)
25%
State Grant
11,289
17,063
5,774
25%
Transp. of State Wards
1,250
-
(1,250)
25%
SB 1145
483,955
483,955
-
25%
Des Cty Court Security
32,250
32,151
(99)
25%
Des Cty Juvenile Contract
6,000
904
(5,096)
25%
DC Fair & Expo Center
-
5,415
5,415
25%
Inmate Commissary Fees
15,000
13,833
(1,167)
25%
Work Center Work Crews
37,500
6,285
(31,215)
25%
Concealed Handgun Classes
400
600
200
25%
Soc Sec Incentive-Fed
1,000
2,400
1,400
25%
Miscellaneous
125
482
357
25%
Oregon Mentors
-
214
214
25%
Medical Services Reimb
3,000
4,114
1,114
25%
Restitution
263
147
(116)
25%
Sheriff Fees
38,404
40,310
1,906
25%
Interest
11,250
5,637
(5,613)
25%
Interest on Unsegregated
900
346
(554)
25%
Rentals
8,205
10,942
2,737
25%
Donations
-
48
48
25%
Total Revenues
4,365,302
870,239
(3,495,063)
25%
TOTAL RESOURCES 6,925,596 3,481,613 (3,443,983) 25%
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 5,005,376 3,679,905 1,325,471 25%
TOTAL REQUIREMENTS 5,005,376 3,679,905 1,325,471 25%
NET (Resources - Requirements) 1,920,220 (198,292) (2,118,512)
n/a $2,560,294 $2,611,374 $ 51,080
0% a) 14,568,591 14,568,591 -
91%' a)
269,452
269,452
-
n/a
20,000
20,000
-
38%I' `
45,156
45,156
-
0%'
5,000
5,000
-
25%
1,935,819
1,935,819
-
25%
129,000
129,000
-
4%'
24,000
24,000
-
n/a
-
5,415
5,415
23%'
60,000
60,000
-
4% b)
150,000
150,000
-
n/a
1,600
1,600
-
60%
4,000
4,000
-
96%'
500
500
-
n/a'
-
500
500
34%'
12,000
12,000
-
14%:
1,050
1,050
-
26%'
153,615
153,615
-
13%
45,000
45,000
-
10%`-
3,600
3,600
-
33%
32,824
32,824
-
n/a
-
48
48
5%
17,461,207
17,467,170
5,963
17%; 20,021,501 20,078,544 57,043
Exp.
18% c) 20,021,501 20,021,501 -
18% 20,021,501 20,021,501 -
- 57,043 57,043
a) Approximately 85% of the property taxes are collected in October and November.
b) Timing of payments for work crews. Expect revenue to increase as work crews expand.
c) IGA with Sheriffs Office based on actual expenditures. 1 st Quarter expenditures are less than budgeted.
Sheriff 702
Statement of Financial Operating Data
Three Months Ended September 30, 2008
Year to Date
Year End
Budget
Actual
Variance
FY %
Coll. %
L Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital
$1,169,561
$ 1,178,512
$ 8,951
25%
n/a
$1,169,561
$1,178,512
$ 8,951
Revenues
Tax Revenues - Current
1,774,208
-
(1,774,208)
25%
0% a)
7,096,836
7,096,836
-
Tax Revenues - Prior
32,196
139,137
106,941
25%
108% a)
128,785
239,137
110,352
Federal Grants
7,125
3,542
(3,583)
25%
12%
28,500
28,500
-
US Forest Service
18,000
6,000
(12,000)
25%
8%
72,000
72,000
-
State Grant
19,848
10,728
(9,120)
25%
14%
79,392
79,392
-
SB #1065 Court Assessment
16,750
13,360
(3,390)
25%
20%
67,000
67,000
-
Marine Board License Fee
24,736
-
(24,736)
25%
0%, b)
98,944
98,944
-
Narcotic Task Force
27,500
27,500
-
25%
25% c)
110,000
27,500
(82,500)
Des Cty General Fund Grnt
53,745
-
(53,745)
25%
0%I d)'
214,980
214,980
-
Des Cty Transient Room Tax
608,755
608,755
-
25%
25%i
2,435,020
2,435,020
-
Des Cty Other Grant
31,542
-
(31,542)
25%
0%' e)
126,167
126,167
-
City of Sisters
98,314
100,004
1,690
25%
25%
393,255
393,255
-
Des Cty Tax/Fin Contract
688
-
(688)
25%
0%,
2,750
2,750
-
Des Cty CDD Contract
13,591
13,591
-
25%
25%
54,365
54,365
-
Des Cty Solid Waste Cntrt
13,591
13,591
-
25%
25%
54,365
54,365
-
Des Cty Clerk/Election
750
-
(750)
25%
0%'
3,000
3,000
-
Security & Traffic Reimb
6,500
1,316
(5,184)
25%
5%
26,000
26,000
-
Seat Belt Program
1,500
1,975
475
25%
33%,
6,000
6,000
-
Miscellaneous
625
2,175
1,550
25%
n/a
2,500
2,500
-
Sheriff Fees .
1,250
1,663
413
25%
n/a
5,000
5,000
-
Court Fines & Fees
21,250
29,272
8,022
25%
34%
85,000
85,000
-
Impound Fees
18,750
18,200
(550)
25%
24%,
75,000
75,000
-
Interest
7,500
(307)
(7,807)
25%
-1%
30,000
30,000
-
Interest on Unsegregated
600
169
(431)
25%
7%
2,400
2,400
-
Grants - Private
-
4,000
4,000
25%
n/a,
-
4,000
4,000
Sale of Equip & Material
250
295
45
25%
30%!
1,000
1,000
-
Total Revenues
2,799,564
994,966
(1,804,598)
25%
9%„
11,198,259
11,230,111
31,852
TOTAL RESOURCES
3,969,125
2,173,478
(1,795,647)
25%
3,091,955
2,905,421
186,534
25%
18%'
Exp.
12,367,820 12,408,623 40,803
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services
TOTAL REQUIREMENTS
3,091,955 2,905,421 186,534 25%
NET (Resources - Requirements) 877,170 (731,943) (1,609,113)
23% f) 12,367,820 12,367,820 -
23%'
12,367,820 12,367,820
- 40,803 40,803
a) Approximately 85% of the property taxes are collected in October and November.
b) Marine Board fees for marine patrol are received semi-annually in Feb. and June.
c) Additional Byrne Grant revenue unlikely to be received this year.
d.) Payment from Deschutes County (General Fund) will be made in June 2009.
e) Court fines and fees collected by Justice Court in excess of amount transferred to Justice Court Fund to be paid in June 2009.
0 IGA with Sheriffs Office based on actual expenditures. 1 st Quarter expenditures are less than budgeted.
HEALTH
Statement of Financial Operating Data
Three Months Ended September 30, 2008
Year to Date Revised Year End
Budget Actual Variance FY % Coll. % Bud et Projection Variance
RESOURCES:
Beg. Net Working Capital
$ 707,000 $
972,436 $
265,436
100%
Revenues
Medicare Reimbursement
1,000
114
(886)
25%
State Grant
398,454
390,449
(8,005)
25%
Child Dev & Rehab Center
8,684
-
(8,684)
25%
State Miscellaneous
64,356
39,464
(24,892)
25%
STARS Foundation
-
2,650
2,650
25%
OMAP
67,500
69,149
1,649
25%
Family Planning Exp Proj
118,750
70,074
(48,676)
25%
Grants
-
18,008
18,008
25%
Contract Payments/ESD
2,000
-
(2,000)
25%
Miscellaneous
-
50
50
25%
Patient Insurance Fees
22,863
31,649
8,786
25%
Health Dept/Patient Fees
55,625
40,575
(15,050)
25%
Vital Records-Birth
10,000
8,905
(1,095)
25%
Vital Records-Death
23,500
25,505
2,005
25%
Interest on Investments
9,500
7,951
(1,549)
25%
Donations
2,275
1,996
(279)
25%
Interfund Contract
31,561
7,273
(24,288)
25%
Administrative Fee
6,750
6,750
-
25%
Interfund Grant
-
-
-
25%
Total Revenues
822,818
720,562
(102,256)
25%
Transfers In-Reserve Fund 6,250 - (6,250) 25%
Transfers In-General Fund 660,309 660,309 - 25%
TOTAL RESOURCES 2,196,377 2,353,307 163,180 25%
REQUIREMENTS:
Expenditures
Personal Services
1,134,040 1,108,116
25,924
25%
Materials and Services
364,132 293,652
70,480
25%
Capital Outlay
6,250 -
6,250
25%
Transfers Out
37,500 37,500
-
25°/
Contingency
124,204 -
124,204
25°/
138% $ 707,000 $ 972,436 $ 265,436
3%
4,000
4,000
-
24%`
1,593,814
1,593,814
-
0%
a)
34,737
34,737
-
15%'
b)
257,425
257,425
-
n/a
-
2,650
2,650
26%`
270,000
270,000
-
15%';
;b)
475,000
475,000
-
n/a
-
18,008
18,008
0%,
a)
8,000
8,000
-
n/a
-
100
100
35%'
91,450
91,450
-
18%
222,500
222,500
-
22%'
40,000
40,000
-
27%'
94,000
94,000
-
21%`
38,000
38,000
-
22%
9,100
9,100
-
6%,
a)
126,242
129,878
3,636
25%'
27,000
27,000
-
n/a
-
-
-
22%'
3,291,268
3,315,662
24,394
0%
25,000
-
(25,000)
25%'I
2,641,236
2,641,236
-
35%
6,664,504
6,929,334
264,830
Exp.
24%'
4,536,160
4,536,160
-
20%
1,456,529
1,456,529
-
0%'
25,000
25,000
-
25%
150,000
150,000
-
n/a
496,815
°
496,815
o
TOTAL REQUIREMENTS 1,666,126 1,439,268 226,858 25% 22% 6,664,504 6,167,689 496,815
NET (Resources - Requirements) 530,251 914,039 390,038
a) Payments received quarterly within 30 days of end of each quarter.
b) Payments are received one month in arrears.
761,645 761,645
MENTAL HEALTH
Statement of Financial Operating Data
Three Months Ended September 30, 2008
Year to Date
Revised
Year End
[Budget
Actual
Variance
FY %
Coll. %
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital
$ 2,750,000 $
2,695,308
$ (54,692)
100%
98%;
$ 2,750,000
$ 2,695,308
$ (54,692)
Revenues
Marriage Licenses
1,375
2,065
690
25%
38%
5,500
5,500
-
Divorce Filing Fees
31,250
32,616
1,366
25%
26%
125,000
125,000
-
Domestic Partnership Fee
500
35
(465)
25%
n/a
2,000
2,000
-
Federal Grants
35,418
(12,815)
(48,233)
25%
-9%a) b)
141,673
229,184
87,511
State Grants
1,310,847
1,250,756
(60,091)
25%
24%
5,243,386
5,243,386
-
State Miscellaneous
44,929
15,330
(29,599)
25%
9% c)
179,716
179,716
-
Title 19
75,176
104,466
29,290
25%
35%
300,705
300,705
-
Liquor Revenue
26,500
12,219
(14,281)
25%
12%
106,000
106,000
-
School Districts
25,000
-
(25,000)
25%
0% d)
100,000
70,000
(30,000)
Miscellaneous
21,950
3,825
(18,125)
25%
4%
87,800
87,800
-
Patient Insurance Fees
54,375
31,663
(22,712)
25%
15%
217,500
247,500
30,000
Patient Fees
2,875
2,353
(522)
25%
20%'
11,500
11,500
-
Interest on Investments
18,250
25,534
7,284
25%
35%
73,000
73,000
-
Rentals
4,125
3,500
(625)
25%
21%'
16,500
16,500
-
Donations
2,500
-
(2,500)
25%
0%
10,000
10,000
-
Interfund Contract
780
780
-
25%
25%
3,120
3,120
-
Administrative Fee
724,200
692,949
(31,251)
25%
24%
2,896,800
2,921,800
25,000
Crime Prevention Services
35,971
-
(35,971)
25%
0%
143,884
143,884
-
Total Revenues
2,416,021
2,165,276
(250,745)
25%
22%
9,664,084.
9,776,595
112,511
Transfers In-General Fund
387,725
387,725
-
25%
25%
1,550,899
1,550,899
-
Transfers In-Other
113,456
126,706
13,250
25%
28%
453,825
506,825
53,000
TOTAL RESOURCES
5,667,202
5,375,015
(292,187)
25%
37%.' '
14,418,808
14,529,627
110,819
REQUIREMENTS:
Exp.
Expenditures
Personal Services
2,090,824
1,957,649
133,175
25%
23% -
8,363,297
8,363,297
-
Materials and Services
1,076,087
635,929
440,158
25%
15%'
4,304,348
4,304,348
-
Capital Outlay
25
-
25
25%
0%
100
-
100
Transfers Out
37,500
37,500
-
25%
25%'
150,000
150,000
-
Contingency
400,266
-
400,266
25%
n/a
1,601,063
-
1,601,063
TOTAL REQUIREMENTS
3,604,702
2,631,078
973,624
25%
18%
14,418,808
12,817,645
1,601,163
NET (Resources- Requirements)
2,062,500
2,743,937
681,437
-
1,711,982
1,711,982
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
Three Months Ended September 30, 2008
Year to Date Year End
Budget Actual Variance FY % '011.% Budget Projection Variance
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
$ (2,777,224) $ (2,667,072) $ 110,152 100%
8,813
(3,204)
(12,017)
25%
1,250
568
(682)
25%
77,125
63,100
(14,025)
25%
430,425
352,107
(78,318)
25%
113,781
88,417
(25,364)
25%
133,000
74,838
(58,162)
25%
182,425
94,831
(87,594)
25%
171,288
63,329
(107,959)
25%
19,242
15,358
(3,884)
25%
345,369
254,213
(91,156)
25%
151,449
94,411
(57,038)
25%
96%, $ (2,777,224) $ (2,667,072) 110,152
-9%
a)
35,250
18,000
(17,250)
i1%;
b)
5,000
3,500
(1,500)
20%
c)
308,500
235,000
(73,500)
20%,
c)
1,721,700
1,300,000
(421,700)
19%'
c)
455,125
345,000
(110,125)
14%'
d)
532,000
275,000
(257,000)
13%
c)
729,700
360,000
(369,700)
9%
e)
685,150
685,150
-
20%
, d)
76,967
76,967
-
18%
c)
1,381,475
1,010,000
(371,475)
16%
c)
605,795
475,000
(130,795)
Total Revenues
1,634,167
1,097,968
(536,199)
25%
17%
6,536,662
4,783,617
(1,753,045)
Trans In-CD D Reserve
620,528
1,399,756
779,228
25%
56%'
2,482,111
2,482,111
-
Trans In-CDD Bldg/Elec
564,431
1,138,352
573,921
25%
50%
2,257,725
2,257,725
-
Trans In-CDD Gen Fund
-
-
-
0%
n/a 0
0
200,000
200,000
Trans In-Newberry (297)
20,679
131,121
110,442
0%
159% g)
82,714
131,121
48,407
Trans In-Other
25
-
(25)
0%
0%
100
-
(100)
TOTAL RESOURCES
62,606
1,100,125
1,037,519
25%
13%'
8,582,088
7,187,502
(1,394,586)
REQUIREMENTS: Exp. 9/61
EXPENDITURES & TRANSFERS
Admin-Operations Division
607,659
520,599
87,060
25%
21%
h)
2,430,635
2,255,752
174,883
Admin-GIS Division
78,857
67,979
10,878
25%
22%,
h) :
315,427
249,186
66,241
Admin-Code Enforcement
61,484
55,511
5,973
25%
23%
h)
245,934
235,000
10,934
Building Safety Division
282,577
266,421
16,156
25%
24%'
'i)
1,130,309
1,176,165
(45,856)
Electrical Division
91,463
64,935
26,528
25%
18%;
,h)
365,852
240,165
125,687
Contract Services
106,189
90,156
16,033
25%
21%3
h)'
424,757
185,862
238,895
Env Health-On Site Pgm
85,887
72,650
13,237
25%
21%
h)
343,547
324,000
19,547
Env Health-Lic Facilities
135,653
126,061
9,592
25%
23%
h)
542,610
510,000
32,610
Env Health - Drinking H2O
22,014
19,836
2,178
25%
23%
h),
88,057
83,000
5,057
EPA Grant
20,719
18,401
2,318
25%
22%
h)
82,875
78,000
4,875
Planning-Current Division
272,489
224,126
48,363
25%
21%-
":h).
1,089,954
858,085
231,869
Planning-Long Range Div
159,588
121,979
37,609
25%
19%-
h)
638,351
565,000
73,351
Contingency
220,945
-
220,945
25%
n/a;
883,780
-
883,780
TOTAL REQUIREMENTS
2,145,524
1,648,654
496,870
25%
19%;
8,582,088
6,760,215
1,821,873
NET (Resources - Requirements)
(2,082,918)
(548,529)
1,534,389
-
427,287
427,287
Revenues
1,097,968
4,783,617
Expenditures
1,648,654
6,760,215
Net from Operations
(550,686)
(1,976,598)
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) A transfer from the General Fund will begin in November.
g) Payments are received in installments or as billed. Funds to be transferred in from Fund 297.
h) Year end figures adjusted downward to reflect anticipated personnel reduction and reduced work week (36 hours).
i) Expenses increased due to the shift of staffing from Contract Services and Electrical to Building Safety.
ROAD
Statement of Financial Operating Data
Three Months Ended September 30, 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
5,000
1,386
(3,614)
25%
7%;
20,000
20,000
-
Mineral Lease Royalties
1,250
2,246
996
25%
n/a
5,000
5,000
-
Forest Receipts
125,000
-
(125,000)
25%
0%
a)
500,000
500,000
-
State Grant
422,327
458,742
36,415
25%
27%
b)
1,689,306
1,689,306
-
Motor Vehicle Revenue
2,125,000
1,814,943
(310,057)
25%
21%
8,500,000
8,500,000
-
City of Bend
62,500
-
(62,500)
25%
0%
c)
250,000
250,000
-
City of Redmond
100,000
-
(100,000)
25%
0%
c)
400,000
400,000
-
City of Sisters
12,500
-
(12,500)
25%
0%'
c)
50,000
50,000
-
City of La Pine
-
11,103
11,103
25%
n/a
c)
-
20,000
20,000
Miscellaneous
10,000
6,075
(3,925)
25%
15%;
40,000
40,000
-
Road Vacations
250
-
(250)
25%
0%
1,000
1,000
-
Interest on Investments
31,250
58,191
26,941
25%
47%
125,000
125,000
-
Donations
610
-
(610)
25%
0%'
2,440
2,440
-
Interfund Contract
217,500
-
(217,500)
25%
0%
d)
870,000
870,000
-
Equipment Repairs
75,000
45,179
(29,821)
25%
15%
e)
300,000
300,000
-
Vehicle Repairs
25,000
-
(25,000)
25%
0%
d)
100,000
100,000
-
LID Construction
21,250
-
(21,250)
25%
0%'
d)
85,000
85,000
-
Vegetation Management
23,750
-
(23,750)
25%
0%
d)
95,000
95,000
-
Inter-fund: Forester
5,500
-
(5,500)
25%
0%,
d)
22,000
22,000
-
Car Washes
875
-
(875)
25%
n/a
e)
3,500
3,500
-
Sale of Eqp & Material
168,750
149,779
(18,971)
25%
22%;
e)
675,000
675,000
-
Sale of Public Lands
50
-
(50)
25%
0%
200
200
-
Total Revenues
3,433,362
2,547,644
(885,718)
25%
19%
13,733,446
13,753,446
20,000
Trans In - CDD
6,498
-
(6,498)
25%
0%
25,990
25,990
-
Trans In - Solid Waste
215,368
215,368
-
25%
25%'
f)
861,470
861,470
-
Trans In-Road Imp Res
1,460
-
(1,460)
25%
0%
5,841
5
841
-
,
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
9,764,883 9,155,842 (609,041) 25% 47% 20,734,942 21,039,577 304,635
Exp.
1,406,768
1,403,338 3,430
25%
25%
5,627,071
5,627,071 -
1,903,978
1,484,700 419,278
25%
19%, 9)
7,615,913
7,615,913 -
1,356,391
- 1,356,391
25%
0% g)
5,425,565
5,425,565 -
75,000
- 75,000
25%
0%
300,000
300,000 -
441,598
- 441,598
25%
n/a '
1,766,393
- 1
766
393
,
,
5,183,735
2,888,038 2,295,697
25%
14%
20,734,942
18,968,549 1,766,393
NET (Resources - Requirements) 4,581,148 6,267,804 1,686,656
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
- 2,071,028 2,071,028
ADULT PAROLE & PROBATION
Statement of Financial Operating Data
Three Months Ended September 30, 2008
RESOURCES:
Beg. Net Working Capital
Revenues
State Miscellaneous
SB 1145
Probation Work Crew Fees
Miscellaneous
Electronic Monitoring Fee
Probation Superv. Fees
Interest on Investments
Drug Court - Byrne
Total Revenues
Year to Date Year End
Budget Actual Variance FY % Coll. % Budget Projection Variance
$ 663,144 $ 700,907 $ 37,763 100%
106% $ 663,144 $ 700,907 $ 37,763
8,223
20,157
11,934
25%
725,986
725,932
(54)
25%
8,500
12,350
3,850
25%
1,250
1,070
(180)
25%
27,500
39,747
12,247
25%
62,500
68,641
6,141
25%
7,041
9,693
2,652
25%
12,500
-
(12,500)
25%
853,500
877,590
24,090
25%
61%
32,890
32,890 -
25%
2,903,945
2,903,945 -
36%
34,000
34,000 -
21%_
5,000
5,000 -
36%
110,000
110,000 -
27%
250,000
250,000 -
34%
28,165
28,165 -
0% a)
50,000
50,000 -
26%
3,414,000
3,414,000 -
25%'
157,078
157,078 -
25%
106,000
106,000 -
25%
50,000
50,000 -
38%' '
4,390,222
4,427,985 37,763
Transfers In-General Fund
39,270
39,269
(1) 25%
Transfers In-Video Lottery
26,500
26,500
- 25%
Transfers In-Sheriff
12,500
12,500
- 25%
TOTAL RESOURCES
1,594,914
1,656,766
61,852 25%
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
TOTAL REQUIREMENTS
Exp.
799,112 729,013 70,099 25% 23%' 3,196,449 3,196,449 -
173,065 160,447 12,618 25% 23% 692,259 692,259 -
25 - 25 25% 0% 100 - 100
125,354 - 125,354 25% n/a 501,414 - 501,414
1,097,556 889,460 208,096 25% 20% 4,390,222 3,888,708 501,514
NET (Resources - Requirements) 497,358 767,306 269,948
539,277 539,277
a) Byrne grant funds will be received at the end of each quarter.
COMM ON CHILDREN & FAMILIES
Statement of Financial Operating Data
Three Months Ended September 30, 2008
RESOURCES:
Beg. Net Working Capital
Revenues
Federal Grants
Title IV - Family Sup/Pres
HealthyStart Medicaid
Child Care Block Grant
Level 7 Services
Juvenile Crime Prevention
State Prevention Funds
HealthyStart /R-S-G
OCCF Grant
Miscellaneous
Court Fines & Fees
Interest on Investments
Grants-Private
Total Revenues
Year to Date
Budget
Actual
Variance
FY %
Coll. %
$ 571,035 $ 532,187 $ (38,848) 100%
59,194
46,738
(12,456)
9,413
15,003
5,590
32,500
23,655
(8,845)
18,915
8,719
(10,196)
43,798
80,348
36,550
99,263
74,121
(25,142)
34,375
21,875
(12,500)
91,504
357,117
265,613
184,824
729,986
545,162
2,000
1,926
(74)
6,000
13,993
7,993
6,250
7,515
1,265
2,500
-
(2,500)
590,536
1,380,996
790,460
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
Year End
Bud et Projection Variance
93% $ 571,035 $ 532,187 $ (38,848)
20%
' a)
236,775
310,560
73,785
40%
a)
37,652
40,982
3,330
18%
'
130,000
130,000
-
12%;
a)
75,661
87,779
12,118
46%
a)
175,193
201,546
26,353
19%
; a)
397,050
471,171
74,121
16%
f)g)
137,500
187,499
49,999
98%
b)
366,017
357,117
(8,900)
99%
739,295
739,295
-
24%
8,000
8,000
-
58%
'c)g)
24,000
75,000
51,000
30%
d)
25,000
40,000
15,000
0%
' e)
10,000
5,000
(5,000)
58%
2,362,143
2,653,949
291,806
Trans from General Fund
87,824
87,824
- 25%
25%
351,295
351,295 -
Trans from GF-Other
1,723
1,723
- 25%
25%
6,891
6,891 -
Total Transfers In
89,547
89,547
- 25%
25%i
358,186
358,186 -
TOTAL RESOURCES
1,251,118
2,002,730
751,612 25%
61%
3,291,364
3,544,322 252,958
REQUIREMENTS: Exp.
Expenditures
Personal Services
142,036
122,295
19,741
25%
22%
568,142
568,142
-
Materials and Services
570,853
81,354
489,499
25%
4% g)h)
2,283,412
2,514,177
(230,765)
Capital Outlay
25
-
25
25%
0%
100
-
100
Contingency
109,928
-
109,928
25%
n/a
439,710
-
439,710
TOTAL REQUIREMENTS
822,842
203,649
619,193
25%
6%;
3,291,364
3,082,319
209,045
NET (Resources - Requirements)
428,276
1,799,081
1,370,805
-
462,003
462,003
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.
f) Safe & Drug Free Schools grant amount is $100,000 - budgeted @ $50,000.
g) $100,999 of additional resources (Safe & Drug Free Schools and Circuit Court fees).
h) Increase in discretionary spending of $129,766.
SOLID WASTE
Statement of Financial Operating Data
Three Months Ended September 30, 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
11,500
-
(11,500)
25%
0%'
a);
46,000
46,000
-
Miscellaneous
8,750
8,203
(547)
25%
23%
35,000
35,000
-
Refunds/Reimbursements
-
15,938
15,938
25%
N/A
b) ;
-
15,938
15,938
Franchise 3% Fees
50,000
-
(50,000)
25%
0%'
c)
200,000
200,000
-
Commercial Disp. Fees
418,679
401,374
(17,305)
25%
24%
1,674,716
1,674,716
-
Private Disposal Fees
391,929
416,903
24,974
25%
27%
1,567,714
1,567,714
-
Franchise Disposal Fees
1,206,602
1,170,504
(36,098)
25%
24%
4,826,406
4,826,406
-
Yard Debris
17,562
25,401
7,839
25%
36%,
d)
70,249
70,249
-
Special Waste
7,500
830
(6,670)
25%
3%
e);
30,000
30,000
-
Interest
25,000
15,564
(9,436)
25%
16%
100,000
100,000
-
Sale of Equip & Material
12,500
35,314
22,814
25%
71%
f)
50,000
50,000
-
Total Revenues
2,150,022
2,090,031
(59,991)
25%
24%
8,600,085
8,616,023
15,938
TOTAL RESOURCES
3,371,186
3,344,884
(26,302)
25%
34%
9,821,249
9,870,876
49,627
REQUIREMENTS
Exp.
Expenditures
Personal Services
453,749
441,798
11,951
25%
24%
1,814,996
1,814,996
-
Materials and Services
1,101,914
894,777
207,137
25%
20%
g),
4,407,657
4,407,657
-
Debt Service
242,947
-
242,947
25%
0%'
971,788
971,788
-
Capital Outlay
56,125
-
56,125
25%
0%
h)
224,500
224,500
-
Transfers Out
465,368
215,368
250,000
25%
12%
i)
1,861,470
1,861,470
-
Contingency
135,210
-
135,210
25%
n/a`
540,838
-
540,838
TOTAL REQUIREMENTS
2,455,313
1,551,943
903,370
25%
16%
9,821,249
9,280,411
540,838
NET (Resources - Requirements) 915,873 1,792,941 877,068
- 590,465 590,465
a) Habitat for Humanity Project reimbursement funds - will request at project completion in June, 2009.
b) Monies refunded from Cedar Creek landscaping contract.
c) Franchise fees are due April 15, 2009.
d) Seasonal collection of yard debris - will even out over the winter.
e) Unpredictable revenue from asbestos and contaminated soil clean-ups.
f) Unexpected higher revenues on sale of recyclables; somewhat seasonal - will probably see drop in revenue over the winter.
g) Some single, large budget items cause this number to fluctuate.
h) No capital items purchased yet.
i) Transfers are done twice a year - Dec and June.
Risk Management
Statement of Financial Operating Data
Three Months Ended September 30, 2008
RESOURCES:
Beginning Net Working Capital
Revenues
Inter-fund Charges:
General Liability
Property Damage
Vehicle
Workers' Compensation
Unemployment
Claims Reimb-Workers' Compensation
Claims Reimb-Gen Liab/Property
Process Fee-Events/Parades
Miscellaneous
Skid Car Training
Interest on Investments
TOTAL REVENUES
Transfers In-PERS Reserve
TOTAL RESOURCES
Appropriations/Expenditures
Direct Insurance Costs:
GENERAL LIABILITY
Settlement / Benefit
Defense
Professional Service
Insurance
Loss Prevention
Repair / Replacement
Miscellaneous
Total General Liability
PROPERTY DAMAGE
Insurance
Repair / Replacement
Total Property Damage
VEHICLE
Professional Service
Repair / Replacement
Insurance
Loss Prevention
Total Vehicle
WORKERS' COMPENSATION
Settlement / Benefit
Defense
Insurance
Loss Prevention
Miscellaneous
Workers' Comp Losses
Total Workers' Compensation
UNEMPLOYMENT - Settlement / Benefits
Total Direct Insurance Costs
Insurance Administration:
Personal Services
Materials & Service
Capital Outlay
Year to Date
Year End
Bud et Actual Variance /o of F % Coll. Budget Projection Variance
$2,500,000
$2,549,708
$49,708
100%
102%
$2,500,000
$2,549,708
$49,708
100,478
100,476
(2)
25%
25%
401,910
401,910
-
71,574
71,574
1
25%
25%
286,294
286,294
-
44,835
44,835
1
25%
25%
179,338
179,338
-
241,327
252,111
10,784
25%
26%
965,309
965,309
-
37,931
40,128
2,197
25%
26%
151,725
151,725
-
750
27,968
27,218
25%
932%
3,000
3,000
-
5,000
38
(4,962)
25%
0%
20,000
20,000
-
75
105
30
25%
n/a
300
300
-
1,250
-
(1,250)
25%
0%
5,000
5,000
-
6,250
1,120
(5,130)
25%
4%
25,000
25,000
-
12,500
22,624
10,124
25%
45%
50,000
50,000
-
521,969
560,979
39,010
25%
27%
2,087,876
2,087,876
-
25
-
(25)
25%
0%
100
-
(100)
3,021,994
3,110,687
88,693
25%
68%;
4,587,976
4,637,584
49,608
Ex .
2,757
1,050
100
325,000
3,907
325,000
25%
0% a)
1,300,000
1,100,000
200,000
2,607
83,750
2,607
83,750
25%
1% b)
335,000
300,000
35,000
346
9,360
421
198
40,000
10,325
40,000
25%
6%
160,000
150,000
10,000
229,049
344
55,401
178,750 284,794 178,750
16,250 - 16,250
643,750 301,632 643,750
90,289 72,968 17,321
48,001 35,359 12,642
25 - 25
Total Insurance Administration 138,315 108,327 29,989
Contingency ' 364,929 - 364,929
TOTAL APPROPRIATIONS/EXPENDITURES 1,146,994 409,959 1,038,667
NET 1,875,000 2,700,728 1,127,360
25%
40% c)
715,000
750,000
(35,000)
25%
0% d)
65,000
85,000
(20,000)
25%
12%
2,575,000
2,385,000
190,000
25%
20%
361,157
361,157
-
25%
18%'
192,004
192,004
-
25%
0%
100
-
100
25%
20%
553,261
553,161
100
25%
n/a
1,459,715
-
1,459,715
25%
9% _
4,587,976
2,938,161
1,649,815
-
1,699,423
1,699,423
a) Savings is based on lower than expected year-to-date expenditures; offset by last year actuals and upcoming insurance premium charge.
b) Savings is based on lower than expected year-to-date expenditures; offset by upcoming property insurance premium.
c) Year end projection is higher than budget due to CDD layoffs and possible increase in unemployment claims as a result.
d) Year end projection is higher than budget due to settlement/closing of $140,000 claim.
Health Benefits Trust
Statement of Financial Operating Data
Three Months Ended September 30, 2008
RESOURCES
Beg. Net Working Capital
Revenues:
Internal Premium Charges
P/T Emp - Add'I Prem
Employee Prem Contribution
COIC
Retiree / COBRA Co-Pay
Medical Services Reimb
Prescription Rebates
Interest
Total Revenues
Year to Date Revised Year End
Budget Actual Variance FY % Coll. % Budget Projection Variance
$14,000,000 $14,862,418 $ 862,418 100% 106% ` $14,000,000 $14,862,418 $ 862,418
3,119,325
3,198,292
78,967
25%
32,750
14,418
(18,332)
25%
89,967
86,170
(3,797)
25%
200,000
288,949
88,949
25%
100,000
154,732
54,732
25%
0
11,986
11,986
25%
-
5,739
5,739
25%
93,750
126,083
32,333
25%
3,635,792
3,886,369
250,578
25%
26% a)
11%j b)
24%
36%
39%
n/a
n/a
34%
27%
12,477,300
12,788,810
311,510
131,000
56,000
(75,000)
359,866
359,866
-
800,000
1,000,000
200,000
400,000
500,000
100,000
-
11,986
11,986
-
5,739
5,739
375,000
450,000
75,000
14, 543,166
15,172, 401
629,235
TOTAL RESOURCES 17,635,792 18,748,787 1,112,996 92% 66%'
REQUIREMENTS Exp.
Expenditures:
Personal Services
28,429
27,021
1,408
25%
Materials & Services
Conferences and Seminars
750
576
174
25%
Claims Paid-Medical/Rx
2,948,163
2,208,616
739,546
25%
Claims Paid-DentalNision
402,279
343,950
58,330
25%
Refunds
-
(10,891)
10,891
25% n/a
Insurance Expense
89,378
91,092
(1,714)
25%
State Assessments
16,000
63,337
(47,337)
25%
Administration Fee
68,026
66,976
1,050
25%
PPO Fee
11,769
8,664
3,105
25%
Health Impact
10,700
12,312
(1,612)
25%
Printing
2,000
1,987
13
25%
Program Supplies
500
-
500
25%
Other
3,791
5,834
(2,043)
25%
Total Materials & Services
3,553,355
2,792,454
760,901
25%
Capital Outlay
-
-
-
25%
Contingency
3,553,983
-
3,553,983
25%
28,543,166 30,034,819 1,491,653
24%` 113,715 113,715 -
19%'
3,000
3,000
-
19%c)
11,792,650
8,834,465
2,958,185
21
1,609,117
1,375,798
233,319
(10,891)
10,891 .
25%
357,511
357,511
-
99% d)
64,000
133,337
(69,337)
25%'
272,102
272,102
-
18%`.
47,077
47,077
-
29%
42,800
42,800
-
25%
8,000
8,000
-
0%;
2,000
2,000
-
38%''-
15,163
15,163
-
20%;
14,213,420
11,080,362
3,133,058
0%
100
-
100
0%'
14,215,931
-
14,215,931
TOTAL REQUIREMENTS 7,135,767 2,819,474 4,316,292 25% 10% 28,543,166 11,194,077 17,349,089
NET (Resources - Requirements) 10,500,025 15,929,313 5,429,288 - 18,840,742 18,840,742
a) Projection is the amount budgeted for FY 2009, as amended, as HBT payments in the operating funds.
b) Fewer part-time employees opting for plan available to full-time employees.
c) Based on annualizing 13 weeks of claims paid.
d) State Assessment is paid in August and February. February is estimated to be $70,000
DESCHUTES COUNTY 911
Statement of Financial Operating Data
Three Months Ended September 30, 2008
Year to Date L Revised Year End
Budget Actual Variance % of FY % Coll. Budget Projection Variance
RESOURCES:
Beg. Net Working Capital
$2,393,117
$2,706,732
$ 313,615
Revenues
Property Taxes - Current
1,494,262
-
(1,494,262)
Property Taxes - Prior
14,163
51,333
37,170
State Reimbursement
5,500
10,287
4,787
Telephone User Tax
201,272
215,464
14,192
Data Network Reimb.
8,500
-
(8,500)
Jefferson County
5,496
4,674
(822)
User Fee
8,375
17,273
8,898
Contract Payments
17,500
-
(17,500)
Miscellaneous
2,063
1,901
(162)
Interest
12,500
20,923
8,423
Interest on Unsegregated Tax
325
59
(266)
Total Revenues
1,769,956
321,914
(1,448,042)
TOTAL RESOURCES 4,163,073 3,028,646 (1,134,427)
100%
113%
$ 2,393,117
$ 2,706,732 $ 313,615
25%
0%
a)
5,977,048
5,977,048 -
25%
91%
56,650
56,650 -
25%
47%
b)
22,000
22,000 -
25%
27%
805,089
805,089 -
25%
0%
c)
34,000
34,000 -
25%
21%
21,985
21,985 -
25%
52%
33,500
33,500 -
25%
0%
c)
70,000
70,000 -
25%
23%
8,250
8,250 -
25%
42%
50,000
50,000 -
25%
5%
1,300
1,300 -
25%
5%
7,079,822
7,079,822 -
25%
32%
9,472,939
9,786,554 313,615
REQUIREMENTS:
Expenditures
Personal Services
932,006
826,733 105,273
Materials and Services
221,557
171,084 50,473
Debt Service
60,000
- 60,000
Capital Outlay
33,000
- 33,000
Transfers Out
32,500
- 32,500
Contingency
1,089,171
- 1,089,171
TOTAL REQUIREMENTS 2,368,234 997,817 1,370,417
NET (Resources - Requirements) 1,794,839 2,030,829 235,990
Exp.
25%
22%;
3,728,025
3,728,025 -
25%
19%:
886,229
886,229 -
25%
0%
240,000
240,000 -
25%
0%'
132,000
132,000 -
25%
0% _
130,000
130,000 -
25%
n/a
4,356,685
- 4,356,685
25% 11% 9,472,939 5,116,254 4,356,685
- 4,670,300 4,670,300
a) Approximately 85% of the property taxes are collected in October and November.
b) September payment is pending
c) Agencies billed in September.
t
3
O
LL O)
O
N
U CO N M
~ O O N
CL..M C
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Deschutes County - Fair and Expo Center
ti YTD-Budget Basis
Statement of Financial Operating Data
Three Months Ended September 30, 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
Year to Date Year End
Budget Actual Variance FY % Coll. % Budget Projection Variance
$ 150,000 $ 142,470 $ (7,530) 100% 95% $ 150,000 $ 142,470 $ (7,530)
3,0.00
-
(3,000)
25%
0%
35,000
32,000
(3,000)
-
2,885
2,885
25%
72%
4,000
6,885
2,885
1,500
298
(1,202)
25%
5%
6,000
4,798
(1,202)
-
140
140
25%
3%
5,000
5,140
140
122,000
62,095
(59,905)
25%
10%
610,000
550,095
(59,905)
1,998
1,248
(750)
25%
16%
8,000
7,250
(750)
-
-
-
25%
0%
4,000
4,000
-
-
-
-
25%
0%
67,000
67,000
-
-
-
-
25%
0%
15,000
15,000
-
-
566
566
25%
1%
55,000
55,566
566
13,500
15,118
1,618
25%
5%
280,000
281,618
1,618
17,000
11,000
(6,000)
25%
12%
95,000
89,000
(6,000)
-
-
-
25%
0%
45,000
45,000
-
10,000
-
(10,000)
25%
0%
10,000
10,000
-
168,998
93,350
(74,331)
25%
8%
1,239,000
1,173,352
(65,648)
82,588
82,588
-
25%
13%
633,203
633,203
-
401,586
318,408
(81,861)
25%
16%
2,022,203
1,949,025
(73,178)
Exp.
211,500 202,423 9,077 25%
193,866 121,766 72,100 25%
- - - 25%
- - 25%
- - 25%
- - 25%
24%
846,075
836,998 9,077
16%
775,739
724,873 50,866
0%
85,064
85,064 -
0%
45,000
45,000 -
0%
78,000
78,000 -
n/a
192,325
- 192,325
TOTAL REQUIREMENTS
405,366
324,189
81,177 25%
16% 2,022,203 1,769,935
252,268
NET (Resources- Requirements)
(3,780)
(5,781)
(684)
- 179,090
179,090
Accrued Revenue (Accounts Receivable):
Current Month Events 12,810
Prior Months 6,624
Total Accounts Receivable 19,434
Deposits Received for Future Events:
FY 2009:
October
28,174
November
9,231
December
575
January
600
February
1,900
March
7,750
April
5,252
May
2,250
June
1,800
FY 2010
7,950
FY 2011 & Beyond
34,700
TOTAL
100,182
Deschutes County Fair and Expo Center
Statement of Financial Operating Data
September 2008
Budget
Actual
Variance
RESOURCES:
Beg. Net Working Capital
$ - $
-
$
Receipts:
Security & Traffic Reimb
3,000
-
(3,000)
Miscellaneous
-
2,400
2,400
Vending Machines
1,500
-
(1,500)
Telephone Fees - Events
-
140
140
Special Events Revenues
72,000
30,830
(41,170)
Interest
666
268
(398)
Parking Fees
_
_
_
Storage
Camping at F & E
_
_
_
Horse Stall Rental
-
566
566
Concession % - Food
9,500
9,300
(200)
Rights (Signage, etc.)
-
_
_
Interfund Contract
Video Lottery
_
_
_
Total Receipts
86,666
43,504
(43,162)
Transfer In:
GF, TRT, Welcome Center 82,588 82,588 -
Total Transfers 82,588 82,588 -
TOTAL RESOURCES 169,254 126,092 (43,162)
REQUIREMENTS:
Expenditures:
Personal Services 70,500 65,903 4,597
Materials and Services 64,622 37,325 27,297
Debt Service - _ _
Capital Outlay _
Transfers Out -
Contingency _
TOTAL REQUIREMENTS
135,122
103,228
31,894
NET (Resources - Requirements)
34,132
22,864
(11,268)
Deschutes County
Fair and Expo Center
Accounts Receivable
September 30, 2008
Current Month
Central Oregon Rabbit Show 480
High Desert Men's Summit 2,830
Riddle School 200
Food & Beverage Estimate 9,300
Total Current Month 12,810
Prior Months:
August, 2008
White Stallion Productions 5,509
April, 2006
NW Expo & Trade show 1,115
Total Prior Months 6,624
Total Accrued Revenue as of September 30, 2008 19,434
Deschutes County
Bethlehem Inn (Fund 128)
September 30, 2008
RESOURCES:
Beg. Net Working Capital
Revenues
Grants - Private
Total Revenues
Year to Date Year End
Budget Actual Variance FY % Coll. % Budget Projection Variance
$(2,600,000) $(2,619,549) $(19,549) 100% 101% a) $(2,600,000) $(2,619,549) $(19,549)
17%. 0% 2,700,000 2,700,000
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) - 22,396 (22,396) 17% 22% 100,000 100,000 -
TOTAL REQUIREMENTS - 22,396 (22,396) 17% 22% 100,000 100,000
NET(Resources - Requirements) (2,600,000) (2,641,945) (41,945)
- (19,549) (19,549)
Deschutes County
General Support Services - BOCC
Conference/Seminar, Education/Training and Related Travel Expenditures
FY 2009
Jul
Aug
Sep
YTD Total
Tammy Melton
Conf/Sem & Educ/Training (1) -
-
2,300
2,300
Travel Meals
Accommodations -
-
-
-
Airfare
Milea a reimbursement -
74
-
74
Ground Transport
-
-
91
91
--Total Baney _
- 74 -
2,391
2,465
Mike Daly
Conf/Sem & Educ/Training
-
26
26
Travel Meals -
-
=
396
-
-
396
-
-
Accommodations -
-
-
_
Airfare
Mileage reimbursement -
82
-
82
Ground Transport
-
-
-
44
-
44
_-Total Daly
-
- 522
26
548
Dennis Luke
_
C_onf/Sem &_Educ/Training -
-
26
26
Travel Meals
Accommodations
Airfare
Mileage reimbursement -
85
137
222
Ground Transport -
-
-
_
Total Luke
85
163 !
248
Other Personnel
Conf/Sem & Educ/Training
Travel Meals
Accommodations
Airfare
Mileage reimbursement
Ground Transport
-
Total Other
Total---
otal - BO_CC Department
_Conf/S_e_m & Educ/Training -
-
2,352
2,352
Travel Meals
-
-
396-.-
-
_
396
Accommodations
Airfare
-Mileage Reimbursement -
- -
-
- 241--
- 137-'
=
378
-
- - -
Ground Transport -
- -
44
-
91
- -
135
35
Total - BOCC Department t - - -
681
2,580
-
3,261
- FY 2009 Budget-- -
-
-
i
21,250
1 The Luke Foundation - $2,300
10/14/2008
Court Security (Fund 240)
Statement of Financial Operating Data
Three Months Ended September 30, 2007
Year to Date
Budget
Actual
Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital
22,000
45,919
23,919
100%
n/a
Revenues
County Assessment:
Circuit Court
10,250
10,445
195
25%
25%
Municipal Court
10,000
7,368
(2,632)
25%
18%
Justice Court
6,750
5,834
(916)
25%
22% a)
Interest on Investments
127
335
208
25%
66%
Total Revenues
27,127
23,982
(3,145)
25%
22%
TOTAL RESOURCES
49,127
69,901
20,774
25%
54%
REQUIREMENTS: Exp.
Expenditures
Internal Services - Finance
181
182
(1)
25%
25%
Internal Services - Administrative
147
147
(0)
25%
25%
Internal Services - BOCC
147
147
(0)
25%
25%
Intergovernmental Contract
32,153
32,151
2
25%
25% b)
TOTAL REQUIREMENTS
NET (Resources - Requirements)
32,627 32,627 1 25% 25%
16,500 37,275 20,775
a) 40% of County Assessment Revenues from Justice Court
b) Cost of Court Security accounted for in Department 38 in Sheriffs Office
Fund, as follows:
Personnel
Materials & Services
Capital Outlay
Total Department 38
Contract, per above
Balance not funded by contract
Year to Date
Budget
Actual
Variance
FY %
Coll. %
49,877
47,140
2,737
25%
24%
3,882
1,398
2,485
25%
9%
-
-
-
25%
n/a
53,759
48,537
5,221
25%
23%
32,153
32,151
2
25%
25% b)
21,606
16,386
5,220
19%
Deschutes County Fair - Fund 619
Revenues and Expenses
FAIR 2008 - SOMETHING TO CROW ABOUT
REVENUES
Gate Receipts
Carnival
Commercial Exhibitors:
Outside
Inside
Food
Livestock Entry Fees
RN Camping/Horse Stall Rental
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
September
Additional
Projected
% of
Budget
30, 2008
Estimated
Total
Budget
Variance
462,000
400,968
-
400,968
87%
(61,032)
158,000
158,945
-
158,945
101%
945
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
5,259
-
5,259
105%
259
22,000
23,429
-
23,429
106%
1,429
172,000
178,594
-
178,594
104%
6,594
38,000
41,775
-
41,775
110%
3,775
8,000
8,000
-
8,000
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
-
31,940
31,940
91%
(3,060)
20,000
-
-
-
0%
(20,000)
2,500
2,500
-
2,500
100%
-
5,000
5,000
-
5,000
100%
-
3,800
3,726
-
3,726
98%
(74)
48,000
-
48,000
48,000
100%
-
6,000
3,783
-
3,783
63%
(2,217)
27
-
-
-
N/A
(27)
1,147,327
1,015,679
79,940
1,095,619
95%
(51,708)
185,552
135,777
46,375
182,152
98%
3,400
743,328
735,746
21,895
757,641
102%
(14,313)
28,063
-
-
-
0%
28,063
956,943
871,524
68,269
939,793
98%
17,150
190,384
144,155
11,671
155,826
(34,558)
302,850
-
302,850
302,850
-
(112,466)
144,155
(291,179)
(147,024)
(34,558)
112,466
112,466
-
112,466
-
-
256,621
291,179
(34,558)
34,558)
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
Refunds and Adjustments
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
DESCHUTES COUNTY - ANNUAL FAIR
Budgeted and Actual Materials and Services
Fair 2008 - SOMETHING TO CROW ABOUT
Actual to Date
Through
FY 2009
September 30,
Additional
Total
Budget
2008
Estimated
Projected
(Over /Under
4,000
9,500
-
9,500
(5,500)
14,000
2,800
-
2,800
11,200
-
440
440
(440)
20,000
15,083'
-
15,083
4,917
38,000
26,861
-
26,861
11,139
10,000
19,096
-
19,096
(9,096)
-
560
560
(560)
4,306
3,365
1,077
4,442
(136)
4,304
1,076
1,076
2,151
2,153
5,308
4,077
1,327
5,404
(96)
8,647
6,878
2,163
9,041
(394)
2,000
.1,510
501
2,011
(11)
20,871
13,245
5,218
18,463
2,409
2,308
576
576
1,152
1,156
4,500
4,200
-
4,200
300
16,000
15,227
15,227
773
145,000
165,137
-
165,137
(20,137)
40,000
35,475
-
35,475
4,525
3,000
1,227
-
1,227
1,773
30,000
26,855
-
26,855
3,145
65,000
65,086
-
65,086
(86)
67,000
52,396
-
52,396
14,604
2,000
3,636
-
3,636
(1,636)
4,500
7,352
-
7,352
(2,852)
6,000
4,543
-
4,543
1,457
9,000
-
-
-
9,000
-
6,210
-
6,210
(6,210)
5,000
3,867
-
3,867
1,133
1,200
-
-
1,200
500
514
514
(14)
700
395
-
395
305
52,000
63,365
63,365
(11,365)
500
-
-
-
500
1,200
1,375
-
1,375
(175)
800
-
-
800
-
500
500
(500)
700
700
-
700
-
700
- - 700
39,834
30,057 9,958
40,015
(181)
4,000
1,825 -
1,825
2,175
700
544
544
156
24,000
18,646
18,646
5,354
6,000
7,718
7,718
(1,718)
3,400
1,961
1,961
1,439
-
2,035
2,035
(2,035)
20,000
20,000 -
20,000
-
500
(234) -
(234)
734
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
1,907 -
1,907
593
4,000
4,261 -
4,261
(261)
1,200
-
-
1,200
2,000
12,751 -
12,751
(10,751)
500
223 -
223
277
1,000
271 -
271
729
500
-
-
500
800
-
-
800
2,000
10,322
10,322
(8,322)
18,000
15,958 -
15,958
2,042
4,000
5,868 -
5,868
(1,868)
1,000
70 -
70
930
2,500
1,532 -
1,532
968
50
-
-
50
300
-
-
300
-
28,296 -
28,296
(28 296)
743,328
735,746 21,895
757,641
(14,313)
DESCHUTES COUNTY
Annual County Fair (Fund 619)
Balance Sheet
September 30, 2008
Assets
Cash
Total Assets
$ 269,891
$ 269.891
Liabilities
Accounts payable
$ 13,269
Total Liabilities
Fund Balance
Fund Balance
Total Liabilities and Fund Balance
13,269
256,621
$ 269.891
The "Fair Year" is January 1 through December 31.
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il
PACIFIC CREST AFFORDABLE HOUSING
The Firehall
5 NW Minnesota Avenue
Suite 210
Bend, Oregon 97701
T (541) 383-2505
F (541) 383-3618
October 24, 2008
Board of County Commissioners
Deschutes County
1300 NW Wall Street
Bend, OR 97701
Re: Request for Funds for Little Deschutes Lodge
To the members of the Deschutes County Board of Commissioners:
The purpose of this letter is to request that Deschutes County make an additional contribution of
$102,500 to enable the Little Deschutes Lodge project to move forward.
The Gap
As you know, we were awarded the project by Deschutes County and Oregon Housing and
Community Services (OHCS) after responding to a RFA for affordable housing in La Pine. We
have been working hard over the past year to pull together the funding for the project and we
have reduced the gap from over $1 million to $205,000.
Our efforts to fill the gap have been ongoing and exhaustive. In particular, we expended
considerable time and money to prepare an application for funds through the USDA RD-538
program. Program requirements specify that an application must be submitted in partnership with
a construction/permanent lender and without a funding gap. As of the September 8 application
deadline, we were actively pursuing a number of funding sources (including additional tax credits
from OHCS), but the project still had a funding gap. Our lender, Wells Fargo, determined that
they were unable to underwrite the loan and submit the completed application due to the gap.
On September 11, we submitted our request to OHCS for additional tax credits to fill the entire
funding gap. On October 14, we were notified by OHCS that they would fill just over half of the
funding gap, leaving us with the existing gap of $205,000.
Our Request
In order to claim the tax credits that have been awarded by OHCS, we need to show a closed gap
by October 31, 2008. To that end, we are proposing that Deschutes County and Pacific
Crest Affordable Housing jointly fill the gap, sharing the financial burden in a 50150
split.
If Deschutes County is amenable to this approach, we have identified two ways in which the
County could assist:
Grant Option
Deschutes County could provide a grant in the amount of $102,500 to the project. Because a
grant to Pacific Crest or to Little Deschutes Lodge LP would be a taxable event, the County,
as a partner in the project, could waive or pay for certain project-related expenses without tax
consequences. For example, a waiver of planning & building fees (approximately $36,000)
and payment of general earthwork by the County (roughly $66,500) would cover the
$102,500.
Loan Option
Deschutes County could provide a loan to Pacific Crest Affordable Housing in the amount of
$102,500. Because the rents must be kept very low to meet the needs of the population, the
project's income will remain very low as well. Under these circumstances, the loan would
need to be low interest with deferred payments. OHCS has indicated that they are not
supportive of bringing any additional loans into the project due to the project's low cash flow.
As noted above, we must fill our funding gap by October 31, 2008 in order to claim the tax credits
awarded to the project. Our request for assistance from Deschutes County is our last chance to fill
the gap and to secure our ability to move forward with the project.
We recognize and appreciate the extraordinary contributions and commitment the County has
already demonstrated to facilitate the development of Little Deschutes Lodge. We hope that we
are able to continue our partnership and move forward with the completion of this much-needed
project.
Very
Rob Roy
Co-Operating Manager
Date: October 22, 2008
To: Board of County Commissioners
From: Erik Kropp, Deputy County Administrator
Re: Oct. 29, 2008 Work Session Item: Oregon Tort Claims Act Update
The October 29, 2008 Work Session includes an update on proposals related to the
Oregon Tort Claim Act.
The Oregon Tort Claim Act limits the liability of governments. An Oregon Court of
Appeals decision in Clarke vs. OHSU ruled that the statutory "cap" on damages is
unconstitutional, which has left the Tort Claim Act in limbo. The case involved a child
treated at OHSU who was left with permanent brain injury and economic damages in
excess of $11 million. The Court ruled that the Tort Claim Act cap of $500,000 did not
provide the family with a substantial remedy guaranteed by the Oregon constitution.
A Joint Legislative Task Force was formed and asked to make a recommendation to the
Legislature. The Task Force includes:
Senate Members:
House Members:
Non-Legislative Members:
Flyod Prozanski, Co-chair
Greg Macpherson, Co-
Chair
Bill Blair, Washington
County Counsel
Doug Whitsett
Wayne Krieger
Richard Lane, OTLA
Suzanne Bonamici
Jeff Barker
Steve Stadum, OHSU
Jeff Kruse
Sara Gelser
Maribeth Healey, Exec. Dir.
Of Oregonians for Health
Security
Vicki Walker
Dennis Richardson
Attached is a summary of the proposals the Task Force is considering. Changes to the
Tort Claim Act will increase the County's insurance premiums and liability exposure. At
the work session, I will ask the BOCC to direct staff to write a letter to the Task Force
outlining the County's position on this issue.
Dave Kanner, County Administrator
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