2009-58-Minutes for Meeting January 26,2009 Recorded 2/11/2009DESCHUTES COUNTY OFFICIAL RECORDS
NANCY BLANKENSHIP, COUNTY CLERK CJ lid 2009-51
COMMISSIONERS' JOURNAL
11,11111, III 02/11'2009 10;15;34 AM
IIIIIIIIIIIIIIII
2000-58
Do not remove this page from original document.
Deschutes County Clerk
Certificate Page
If this instrument is being re-recorded, please complete the following
statement, in accordance with ORS 205.244:
Re-recorded to correct [give reason]
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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.orm
MINUTES OF WORK SESSION
DESCHUTES COUNTY BOARD OF COMMISSIONERS
MONDAY, JANUARY 26, 2009
Present were Commissioners Dennis R. Luke, Tammy Baney and Alan Unger.
Also present were Dave Kanner, County Administrator; Ronda Connor, Personnel;
David Givans, Internal Auditor; Marty Wynne and Jeanine Faria, Finance; and
guest Dennis Monaghan, a Consultant with HP Northwest Actuaries. No
representatives of the media or other citizens were present.
Chair Baney opened the meeting at 1:35 p.m.
1. Finance Update.
This report was discussed at a recent Budget Committee meeting so it was felt it
did not need to be reviewed again at this time.
2. Report on Retiree Health Plan Actuarial Liability Valuation.
GASB (Government Accounting Standards Board) makes the rules and the
County must follow them. GASB #45 states that certain information must be
included in the reports. The process depends on the size of the organization,
and the first year the County must comply is 2008-09. Mr. Monaghan has done
the same type of work for several Oregon counties, cities and school districts.
Other post employment benefits (OPEB) has to do with the fact that County
employees can retire before age 65, and are eligible for health insurance. This
is an explicit subsidy. An implicit subsidy has to do with what the County
charges retirees as well as employees; however, older employees have higher
dollar claims. Jeanine Faria added that the main OPEB is PERS.
Minutes of Board of Commissioners' Work Session Monday, January 26, 2009
Page 1 of 4 Pages
Mr. Monaghan said the explicit subsidy is when the County pays for it; and the
implicit, where the cost of healthcare increases with age, where the County pays
for it until the person is 65. He then gave an overview of how these subsidies
work and how, if properly handled, could reduce the County's liability. (See
attached overview.)
Mr. Wynne said that in some other parts of the County, government employees
have health insurance coverage for life. Some of them offer this after five years
of employment. At age 65, Medicare is the primary but the agencies pick up
the difference.
Commissioner Baney pointed out that there would be a large payout when
employees retire, but not everyone going out has the same protection.
This forces governments to look at long-term impacts. Ms. Faria stated that the
County would know that these expenses are coming in the future and savings
can be budgeted. Originally, it was in the $50,000 to $60,000 range, but this
will go up. However, it seems to work under current budget situation. Health
care is the only post-employment expense.
A review is required about every two years unless something significant
changes.
David Givans asked if a self-insured plan is handled differently than one that is
not. Mr. Monagham said it is not that much different except a self-insured plan
actually tends to have better data and record-keeping.
Ronda asked what kind of large change would require a review prior to two
years; Mr. Monagham stated that if there are a lot of employees and there is a
large layoff, a recalculation is needed. Ms. Faria indicated that they would
follow up with Mr. Monagham if any significant changes occur.
Mr. Monagham stated that many school districts have him do the actuarial work
and compare against the prior year.
3. Property Auction Update.
Susan Ross said that the Greenwood Avenue property value is much less than
she hoped it would be. An estimated value of $210,000 was given six years ago
and it is about the same now. It is $43.80 per square foot; other properties in
the area are at $37.00 per square foot.
Minutes of Board of Commissioners' Work Session Monday, January 26, 2009
Page 2 of 4 Pages
The building needs a lot of work and the real value is in the land. Due to the
poor economy, an auction at this time would not make sense.
4. Economic Development Grant Requests.
Commissioner Luke said that the Redmond Chamber is going to host a job fair
at the Fair & Expo Center, and may request funding from the Board for this.
5. Update of Commissioners' Meetings and Schedules.
Commissioner Baney stated that two requests were recently regarding requests
for road district assistance. Mr. Kanner stated that these can be discussed with
Road Department Director Tom Blust later in the week.
Regarding the request for COVA funding and Sunriver Chamber of
Commerce's request for direct funding, Mr. Kanner stated that he feels the
funds should be given to the Chamber this year. The funds would be deducted
from the money going to COVA. Mr. Kanner stated that Alana Audette agrees
with this but she is not sure what the COVA Board will want to do.
Commissioner Unger had a concern about events where food is featured, and
how each of the participants has to pay for its own inspection fee.
Commissioner Baney stated that the County cannot get around the inspection
part, but perhaps can adjust the fee. Mr. Kanner stated that it may be possible
to combine the participants under one application.
Commissioner Baney said that the Economic Forecast breakfast is tomorrow
and she will attend.
Being no further items addressed, the meeting adjourned at 3:20 p.m.
Minutes of Board of Commissioners' Work Session Monday, January 26, 2009
Page 3 of 4 Pages
DATED this 26th Day of January 2009 for the Deschutes County Board
of Commissioners.
Tammy Baney, C it
ATTEST:
Recording Secretary
Deis R. Luke, Vice Chair
C~wa---L ~41~
Alan Unger, Commissioner
Minutes of Board of Commissioners' Work Session
Page 4 of 4 Pages
Monday, January 26, 2009
Deschutes County Board of Commissioners
1300 NW Wall St., Suite 200, Bend, OR 97701-1960
(541) 388-6570 - Fax (541) 385-3202 - www.deschutes.ore
WORK SESSION AGENDA
DESCHUTES COUNTY BOARD OF COMMISSIONERS
1:30 P.M., MONDAY, JANUARY 26, 2009
1. Finance Update - Marty Wynne
2. Report on Retiree Health Plan Actuarial Liability Valuation - Marty Wynne
3. Property Auction Update - Susan Ross
4. Economic Development Grant Requests:
5. Update of Commissioners' Meetings and Schedules
6. Other Items
12511 SW 68th Avenue
Portland, Oregon 97223
DENNIS M. MONAGHAN, F.S.A. Direct: (503) 597.1627
CONSULTING ACTUARY roll-free: (888) 937-4015
Cell: (503) 312-8988
Fax: (503) 597-1649
den nism@HPnorthwest, corn
www.HPnorthwest.com
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 regardinga 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 altemative formats or for further information
Deschutes County
Retiree Health Plan
Presentation of Actuarial Analysis
January 26, 2009
1. Government Accounting Standards Board - Statement #45
A. Financial disclosure requirement for postemployment benefits other than pensions
(OPEB plans):
1. Health insurance for retirees is currently the County's only OPEB plan;
2. Effective for the County's June 30, 2009 financial disclosures;
3. GASB #45 requires disclosures are similar to those required for the County's
participation in Oregon PERS.
B. The County's retiree health plan has two components in its GASB #45 disclosures:
1. An explicit subsidy which is the retiree health premium paid by the County
for long-service employees after they retire until age 65;
2. An implicit subsidy, which is the difference between the premiums paid for
the retiree health insurance coverage and the expected actuarial cost for
retirees' health care.
C. Definitions:
1. Actuarial Accrued Liability - the portion of the actuarial present value of the
OPEB plan benefits for all participants, which is allocated to prior service
(from date of hire through the beginning of the current year);
2. Normal Cost - the portion of the actuarial present value of the OPEB plan
benefits for active employees, which is earned in the fiscal year
II. Summary of the County's GASB #45 Disclosures for the 2008/09 Fiscal Year
A. Normal Cost for 2008/09 at July 1, 2008:
B. 30-year amortization of the Unfunded Actuarial
Accrued Liability ($33,203,989):
C. Expected County contributions (explicit subsidy
plus implicit subsidy):
D. Adjustment for end of the fiscal year disclosure:
E. Net OPEB Obligation at June 30, 2009 = (A) + (B)
- (C) + (D):
$2,104,774
$1,846,336
$665,499
$144,734
$3,430,345
HPnorthwest January 26, 2009
F.I.GASB
GASB STATEMENT 45 ON OPEB ACCOUNTING BY GOVERNMENTS
A FEW BASIC QUESTIONS AND ANSWERS
1. Why was Statement 45 on OPEB accounting by governments necessary?
Statement 45 was issued to provide more complete, reliable, and decision-useful
financial reporting regarding the costs and financial obligations that governments
incur when they provide postemployment benefits other than pensions (OPEB) as part
of the compensation for services rendered by their employees. Postemployment
healthcare benefits, the most common form of OPEB, are a very significant financial
commitment for many governments.
2. How was OPEB accounting and financial reporting done prior to Statement 45?
Prior to Statement 45, governments typically followed a "pay-as-you-go" accounting
approach in which the cost of benefits is not reported until after employees retire.
However, this approach is not comprehensive-only revealing a limited amount of
data and failing to account for costs and obligations incurred as governments receive
employee services each year for which they have promised future benefit payments in
exchange.
3. What does Statement 45 accomplish?
When they implement Statement 45, many governments will report, for the first
time, annual OPEB cost and their unfunded actuarial accrued liabilities for past
service costs. This will foster improved accountability and a better foundation for
informed policy decisions about, for example, the level and types of benefits
provided and potential methods of financing those benefits.
The Standard also:
• Results in reporting the estimated cost of the benefits as expense each year during
the years that employees are providing services to the government and its
constituents in exchange for those benefits.
• Provides, to the diverse users of a government's financial reports, more accurate
information about the total cost of the services that a government provides to its
constituents.
• Clarifies whether the amount a government has paid or contributed for OPEB
during the report year has covered its annual OPEB cost. Generally, the more of
its annual OPEB cost that a government chooses to defer, the higher will be (a) its
unfunded actuarial accrued liability and (b) the cash flow demands on the
government and its tax or rate payers in future years.
• Provides better information to report users about a government's unfunded
actuarial accrued liabilities (the difference between a government's total
obligation for OPEB and any assets it has set aside for financing the benefits) and
changes in the funded status of the benefits over time.
Monthly Meeting with Board of Commissioners
Finance Director/Treasurer
AGENDA
January 26, 2009
(1) Monthly Investment Report
(2) December Financials
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Memorandum
Date: January 16, 2009
To: Board of County Commissioners
Dave Kanner, County Administrator
From: Marty Wynne, Finance Director
RE: Monthly Financial Reports
Attached please find December 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 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
Six Months Ended December 31, 2008
Year to Date
Revised
Year End
$
Budget
Actual
Variance
FY %
Coll. %
Bud et
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
9,710,750
17,045,676
7,334,926
50%
88%
a)
19,421,500
19,338,500
(83,000)
Gen. Rev. - excl. Taxes
1,312,095
1,658,387
346,292
50%
63%
b)
2,624,189
2,797,189
173,000
Assessor
430,645
561,099
130,454
50%
65%
c)
861,290
1,011,290
150,000
County Clerk
857,806
554,167
(303,639)
50%
32%
d)
1,715,612
1,065,612
(650,000)
BOPTA
6,549
9,012
2,463
50%
69%
c)
13,098
15,598
2,500
District Attorney
178,237
156,062
(22,175)
50%
44%
356,474
356,474
-
Finance/Tax
99,673
126,336
26,663
50%
63%
c)
199,346
234,346
35,000
Veterans
35,000
35,727
727
50%
51%
70,000
70,000
-
Property Management
51,040
51,047
7
50%
50%
102,080
102,080
-
Grant Projects
1,000
996
(4)
50%
50%
2,000
2,000
-
Total Revenues
12,682,795
20,198,509
7,515,714
50%
80%
25,365,589
24,993,089
(372,500)
TOTAL RESOURCES
18,732,795
26,659,942
7,927,147
50%
85%
31,415,589
31,454,522
38,933
REQUIREMENTS:
Exp.
Expenditures
Assessor
1,827,046
1,647,577
179,469
50%
45%
e)
3,654,092
3,454,092
200,000
County Clerk
769,626
746,792
22,834
50%
49%
1,539,252
1,539,252
-
BOPTA
30,912
28,573
2,339
50%
46%
61,823
61,823
-
District Attorney
2,407,631
2,242,230
165,401
50%
47%
e)
4,815,262
4,715,262
100,000
Finance/Tax
394,520
391,830
2,690
50%
50%
789,040
789,040
-
Veterans
118,483
115,775
2,708
50%
49%
236,965
236,965
-
Property Management
127,216
122,053
5,163
50%
48%
254,431
254,431
-
Grant Projects
53,392
51,422
1,970
50%
48%
106,784
106,784
-
Non-Departmental
578,611
424,740
153,871
50%
37%
1,157,222
1,157,222
-
Contingency
2,727,582
-
2,727,582
50%
n/a
f)
5,455,164
-
5,455,164
9,035,019
5,770,992
3,264,027
50%
32%
18,070,035
12,314,871
5,755,164
Transfers Out
6,609,044
6,780,144
(171,100)
50%
51%
13,218,088
13,218,088
-
TOTAL REQUIREMENTS
15,644,063
12,551,136
3,092,927
50%
40%
31,288,123
25,532
959
5
755
164
NET (Resources - Requirements)
3,088,732
14,108,806
11,020,074
127,466
,
5,921,563
,
,
5,794
097
,
* Beginning net working capital includes $3,160,000 due from Fund 457. Will be repaid with a FF&C debt issue.
a) Historically, 85% of property tax receipts are collected through Nov. Current analysis indicates a minor (.4%) variance from budget.
b) Additional PILT receipt from Federal government.
c) A & T Grant (received quarterly) will exceed the amount budgeted.
d) Based on six months of actual activity, Clerk's Office revenues are projected to be less than budgeted.
e) Expenditures will be less than budget due to open positions
f) The Contingency in the Original Budget was $5,905,383. The $450,219 net 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), (3) $127,466 of appropriation transferred to Fund 115, (4) $200,000 to Transfers Out for CDD and
(5) $15,328 Transfer In from Fund 170.
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
Six Months Ended December 31, 2008
RESOURCES:
Beg. Net Working Capital
Revenues
Federal Grants
State Miscellaneous
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
Crime Prevention Services
Level 7
Total Revenues
Year to Date Year End
Budget Actual Variance FY % Coll. % Budget Projection 7Varnce
$1,090,000 $1,161,149 $ 71,149 100% 107% $1,090,000 $1,161,149 $ 71,149
92,538 89,357 (3,181)
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
48% a)c)
185,075
164,518
(20,557)
n/a
a)
53,714
53,714
43%
64,000
64,000
-
49%
16,000
20,000
4,000
31%
b)
39,000
39,000
-
26%
c)
364,171
377,770
13,599
55%
60,000
60,000
-
41%
500
500
-
44%
d)
343,696
248,000
(95,696)
118%
300
354
54
21%
1,600
1,000
(600)
69%
30,000
36,000
6,000
24%
e)
12,600
5,500
(7,100)
n/a
-
70
70
n/a
-
19,700
19,700
22%
c)f)
90,000
80,000
(10,000)
38%
1,206,942
1,170,126
(36,816)
50%
6,007,840
6,007,840
-
56%
8,304,782
8,339,116
34,334
32,000
27,638
(4,362)
8,000
7,782
(218)
19,11500
12,100
(7,400)
182,086
94,443
(87,643)
30,000
33,180
3,180
250
205
(45)
171,848
152,483
(19,365)
'150
354
204
800
340
(460)
15,000
20,649
5,649
6,:300
2,997
(3,303)
-
70
70
-
2,148
2,148
45,000
20,000
(25,000)
603,472
463,747
(139,725)
Transfers In-General Fund 3,003,920 3,003,920 0 50%
TOTAL RESOURCES 4,697,392 4,628,816 (68,576) 50%
REQUIREMENTS:
Expenditures
Community Justice-Juvenile
Personal Services
Materials and Services
Capital Outlay
Juvenile Resource Center
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp.
1,464,257
1,453,504
10,753
50%
50% g)
2,928,514
2,918,000
10,514
821,931
712,819
109,112
50%
43%
1,643,861
1,515,000
128,861
50
-
50
50%
0%
100
-
100
1,447,188
1,251,895
195,293
50%
43% g)
2,894,375
2,630,000
264,375
103,787
99,009
4,778
50%
48%
207,573
185,000
22,573
50
-
50
50%
0%
100
-
100
315,130
-
315,130
50%
n/a
630,259
-
630,259
TOTAL REQUIREMENTS 4,152,393 3,517,227 635,166 50% 42% 8,304,782 7,248,000 1,056,782
NET (Resources - Requirements) 544,999 1,111,589 566,590 - 1,091,116 1,091,116
a) Projection of Federal Grants reduced for budgeted amount to be recorded in State Miscellaneous and increased for Federal
Grant revenue for FY 07-08 requests paid in FY 08-09.
b) Billing submitted monthly for reimbursement. Payments received to date cover July to October.
c) Reimbursements requested quarterly. Juvenile Crime Prevention adjusted for increased amount of award.
d) CEOJJC has placed the Administrative Analyst position on its payroll and assumed 100% responsibility for this position
as of October 1 st. Projection reduced by $34,000 due to the ending of reimbursements from CEOJJC to partially
fund this position.
DHS payments expected to be lower than budgeted due to a decrease in number of youth in program.
e) Lease revenue will be less than estimated in budget.
f) Budget for Level 7 revenues overestimated by $10,000.
g) Personnel Services projection reduced due to unfilled budgeted positions.
Sheriff - Fund 255
Statement of Financial Operating Data
Six Months Ended December 31, 2008
RESOURCES:
Beg. Net Working Capital
Revenues
Law Enf Dist Countywide
Law Enf Dist Rural
Interest
Total Revenues
Year to Date Year End
Budget Actual Variance FY % Coll. % Budget Projection Variance
$ - $ 138,600
$ 138,600
100%
nla
$ -
$ 138,600
$ 138,600
10,010,751 8,327,475
(1,683,276)
50%
42% a)
20,021,501
17,538,109
(2,483,392)
6,183,910 5,639,262
(544,648)
50%
46% a)
12,367,820
11,139,347
(1,228,473)
- 27,463
27,463
50%
n/a
-
27,463
27,463
16,194,661 13,994,199
(2,200,462)
50%
43%
32,389,321
28,704,919
(3,684,402)
TOTAL RESOURCES
16,194,661
14,132,800
(2,061,861)
50%
44%
32,389,321
28,843,519
(3,545,802)
REQUIREMENTS:
Exp.
EXPENDITURES & TRANSFERS
Sheriffs Division
1,120,653
996,633
124,020
50%
44%
b)
2,241,306
2,196,306
45,000
Civil
592,366
533,922
58,444
50%
45%
c)
1,184,729
1,144,729
40,000
Automotive/Communications
653,733
697,998
(44,265)
50%
53%
d)
1,307,464
1,292,364
15,100
Investigations/Evidence
855,401
826,086
29,315
50%
48%
e)
1,710,801
1,656,801
54,000
Patrol/Civil/Comm Supp
3,898,973
3,823,034
75,939
50%
49%
f)
7,797,946
7,597,946
200,000
Records
332,853
339,937
(7,084)
50%
51%
665,705
665,605
100
Adult Jail
4,931,254
4,431,980
499,274
50%
45%
g)
9,862,507
9,462,507
400,000
Court Security
107,568
100,035
7,533
50%
46%
215,135
215,035
100
Emergency Services
87,712
82,535
5,177
50%
47%
175,424
175,324
100
Special Services Division
637,818
738,504
(100,686)
50%
58%
1,275,636
1,275,636
-
Regional Work Center
1,329,399
1,238,410
90,989
50%
47%
h)
2,658,798
2,658,798
-
Training Division
121,390
110,799
10,591
50%
46%
242,780
242,680
100
Non-Departmental
21,863
21,863
-
50%
50%
43,725
43,725
-
Contingency
1,478,683
-
1,478,683
50%
n/a
2,957,365
-
2,957,365
Transfers Out
25,000
25,000
-
50%
50%
50,000
50,000
-
TOTAL REQUIREMENTS
16,194,666
13,966,736
2,227,930
50%
43%
32,389,321
28,677,456
3,711,865
NET (Resources - Requirements)
(5)
166,064
166,069
-
166,063
166,063
SHERIFF -Expenditure Detail
Statement of Financial Operating Data
Six Months Ended December 31, 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
Investigations/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)
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
16,194,661
13,994,199
(2,200,462)
50%
43%
32,389,321
28,704,919
(3,684,402)
16,194,661
14,132,800
(2,061,861)
50%
44%
32,389,321
28,843,519
(3,545,802)
Exp.
573,063
557,232
15,831
50%
49%
1,146,126
1,126,126
20,000
411,340
413,343
(2,003)
50%
50%
822,680
822,680
-
136,250
26,058
110,192
50%
10%
272,500
247,500
25,000
1,120,653
996,633
124,020
2,241,306
2,196,306
45,000
544,409
508,696
35,713
50%
47%
1,088,818
1,048,818
40,000
32,090
25,226
6,864
50%
39%
64,179
64,179
-
15,866
-
15,866
50%
0%
31,732
31,732
-
592,365
533,922
58,443
1,184,729
1,144,729
40,000
192,725
165,936
26,789
50%
43%
385,449
370,449
15,000
460,958
532,062
(71,104)
50%
58%
921,915
921,915
-
50
-
50
50%
0%
100
-
100
653,733
697,998
(44,265)
1,307,464
1,292,364
15,100
715,760
694,529
21,231
50%
49%
1,431,519
1,431,519
-
127,641
108,247
19,394
50%
42%
255,282
201,282
54,000
12,000
23,310
(11,310)
50%
97%
24,000
24,000
-
855,401
826,086
29,315
1,710,801
1,656,801
54,000
3,458,279
3,224,118
234,161
50%
47%
6,916,557
6,716,557
200,000
270,655
281,701
(11,046)
50%
52%
541,309
541,309
-
170,040
317,215
(147,175)
50%
93%
340,080
340,080
-
3,898,974
3,823,034
75,940
7,797,946
7,597,946
200,000
291,123
289,957
1,166
50%
50%
582,246
582,246
-
41,680
49,980
(8,300)
50%
60%
83,359
83,359
-
50
50
50%
0%
100
-
100
332,853
339,937
(7,084)
665,705
665,605
100
3,758,195
3,471,330
286,865
50%
46%
7,516,390
7,216,390
300,000
682,559
562,460
120,099
50%
41%
1,365,117
1,365,117
-
490,500
398,190
92,310
50%
41%
981,000
881,000
100,000
4,931,254
4,431,980
499,274
9,862,507
9,462,507
400,000
99,753
97,158
2,595
50%
49%
199,506
199,506
-
7,765
2,877
4,888
50%
19%
15,529
15,529
-
50
-
50
50%
0%
100
-
100
107,568
100,035
7,533
215,135
215,035
100
79,266
78,048
1,218
50%
49%
158,532
158,532
-
8,396
4,487
3,909
50%
27%
16,792
16,792
-
50
-
50
50%
0%
100
-
100
87,712
82,535
5,177
175,424
175,324
100
408,282
410,197
(1,915)
50%
50%
816,563
816,563
-
86,464
66,888
19,576
50%
39%
172,928
172,928
-
143,073
261,419
(118,346)
50%
91%
286,145
286,145
-
637,819
738,504
(100,685)
1,275,636
1,275,636
-
1,085,760
1,118,742
(32,982)
50%
52%
2,171,520
2,246,520
(75,000)
227,639
96,674
130,965
50%
21%
455,278
380,278
75,000
16,000
22,994
(6,994)
50%
72%
32,000
32,000
-
1,329,399
1,238,410
90,989
2,658,798
2,658,798
-
96,696
92,521
4,175
50%
48%
193,391
193,391
-
24,645
18,278
6,367
50%
37%
49,289
49,289
-
50
-
50
50%
0%
100
-
100
121,391
110,799
10,592
242,780
242,680
100
21,863
21,863
-
50%
50%
43,725
43,725
-
25,000
25,000
-
50%
50%
50,000
50,000
-
1,478,683
-
1,478,683
50%
n/a
2,957,365
-
2,957,365
1,525,546
46,863
1,478,683
3,051,090
93,725
2,957,365
16,194,668
13,966,736
2,227,932
50%
43%
32,389,321
28,677,456
3,711,865
(7)
166,064
166,071
166,063
166,063
Sheriff Notes
Statement of Financial Operating Data
Six Months Ended December 31, 2008
a) IGA with Countywide & Rural Law Enforcement Districts based on actual costs and payment
is adjusted to actual quarterly. Actual 1 st and 2nd quarter expenditures were less than budgeted.
Actual expenditures for FY 2009 are projected to be less than budgeted.
b) Sheriffs Services Division year-to-date variance is due to timing of Capital Projects and one open.
position which has been filled. Expenditures for capital software will be less than planned for the year.
c) Personnel expenditures in Civil will be less than budget by approximately $40,000 for the year
due to unfilled budgeted positions.
d) Automotive/Communications year-to-date variance is due to timing of budget and actual purchase
of material and services for new car preparation. Personnel expenses will end the year below
plan due to an open position which was filled in the 2nd quarter.
e) Expenditures of $54,000 planned for Byrne Grant will not be incurred as the grant was not
renewed.
f) Personnel expenditures in Patrol will be less than budget by approximately $200,000 for the
year due to unfilled budgeted employee positions.
g) Adult Jail year-to-date variance is due to delays in filling open positions. Also capital
expenditures for the jail control panel system project will be incurred later in the year and will
be less than planned, The delays in hiring and lower capital expenditures will result in the
Adult Jail to end the year $400,000 below budget.
h) Work Center year-to-date 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
Six Months Ended December 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 Cry Court Security
Des Cty Juvenile Contract
Transport
Title III Reimbursement
DC Fair & Expo Center
Local Gov't Pmts
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
TOTAL RESOURCES
Year to Date Year End
Bud eft Actual Variance FY % Coll. % Budget Projection Variance
$2,560,294 $ 2,611,374 $ 51,080 50% n/a $2,560,294 $2,611,374 $ 51,080
7,284,296
12,567,394
5,283,098
50%
86% a)
14,568,591
14,206,458
(362,133)
134,726
392,387
257,661
50%
146% b)
269,452
447,800
178,348
10,000
35,354
25,354
50%
n/a
20,000
20,000
-
22,578
35,105
12,527
50%
78%
45,156
45,156
-
2,500
-
(2,500)
50%
0%
5,000
5,000
-
967,910
967,910
(0)
50%
50%
1,935,819
1,935,819
-
64,500
64,302
(198)
50%
50%
129,000
129,000
-
12,000
904
(11,096)
50%
4%
24,000
24,000
-
-
2,365
2,365
50%
n/a
-
2,365
2,365
-
-
-
50%
n/a c)
-
75,000
75,000
-
5,415
5,415
50%
n/a
-
5,415
5,415
-
2,235
2,235
50%
n/a
-
2,235
2,235
30,000
20,383
(9,617)
50%
34%
60,000
60,000
-
75,000
17,760
(57,240)
50%
12% d)
150,000
75,000
(75,000)
800
1,225
425
50%
n/a
1,600
1,600
-
2,000
3,200
1,200
50%
80%
4,000
4,000
-
250
1,342
1,092
50%
268%
500
4,026
3,526
-
214
214
50%
n/a
-
500
500
6,000
5,437
(563)
50%
45%
12,000
12,000
-
525
254
(271)
50%
24%
1,050
1,050
-
76,808
76,276
(532)
50%
50%
153,615
153,615
-
22,500
32,291
9,791
50%
72%
45,000
45,000
-
1,800
5,394
3,594
50%
150%
3,600
10,600
7,000
16,411
51,883
35,472
50%
158% e)
32,824
62,824
30,000
-
48
48
50%
n/a
-
48
48
8,730,604
14,289,078
5,558,474
50%
82%
17,461,207
17,328,511
(132,696)
11,290,898 16,900,451 5,609,553 50%
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 10,010,752 8,327,475 1,683,277 50%
84% 20,021,501 19,939,885 (81,616)
Exp.
42% 0 20,021,501 17,538,109 2,483,392
TOTAL REQUIREMENTS 10,010,752 8,327,475 1,683,277 50% 42% 20,021,501 17,538,109 2,483,392
NET (Resources - Requirements) 1,280,146 8,572,977 7,292,831 - 2,401,776 2,401,776
a) Historically, 85% of property tax receipts are collected through November. Current analysis indicates 2.5% variance from budget.
b) Delinquent FY 2008 taxes exceeded amounts estimated.
c) Title III revenue was not included in FY2009 budget due to uncertainty of Timber Payments renewal.
d) Expect revenue to increase as work crews expand but work crew revenue will be less than budgeted due to economic down turn.
e) Rental receipts from 911 not included in FY 2009 budget due to uncertainty of 911 levy passing.
f) IGA with DCSO based on actual costs and payment is adjusted to actual each quarter. Actual expenditures for 1 st and 2nd quarters
were less than budgeted.
Sheriff 702
Statement of Financial Operating Data
Six Months Ended December 31, 2008
Year to Date
Year End
RESOURCES:
Budget
Actual
Variance
FY %
Coll. %
Budget
Projection
Variance
Beg. Net Working Capital
$1,169,561
$ 1,178,512
$ 8,951
50%
n/a
$1,169,561
$1,178,512
$ 8,951
Revenues
Tax Revenues - Current
3,548,417
6,147,702
2,599,285
50%
87% a)
7,096,836
6,949,467
(147,369)
Tax Revenues - Prior
64,393
219,071
154,678
50%
170% b)
128,785
232,400
103,615
Federal Grants
14,250
13,135
(1,115)
50%
46%
28,500
28,500
-
US Forest Service
36,000
25,125
(10,875)
50%
35%
72,000
72,000
-
State Grant
39,696
45,571
5,875
50%
57%
79,392
79,392
-
SB #1065 Court Assessment
33,500
27,638
(5,862)
50%
41%
67,000
67,000
-
Marine Board License Fee
49,472
-
(49,472)
50%
0% c)
98,944
98,944
-
Narcotic Task Force
55,000
27,500
(27,500)
50%
25% d)
110,000
27,500
(82,500)
Des Cty General Fund Grnt
107,490
-
(107,490)
50%
0% e)
214,980
214,980
-
Des Cty Transient Room Tax
1,217,510
1,217,510
(0)
50%
50%
2,435,020
2,435,020
-
Des Cty Other Grant
63,084
-
(63,084)
50%
0% f)
126,167
126,167
-
City of Sisters
196,628
200,007
3,379
50%
51%
393,255
393,255
-
Des Cty Tax/Fin Contract
1,375
860
(515)
50%
31%
2,750
2,750
-
Des Cty CDD Contract
27,183
27,182
(2)
50%
50%
54,365
54,365
-
Des Cty Solid Waste Cntrt
27,183
27,182
(2)
50%
50%
54,365
54,365
-
Des Cty Clerk/Election
1,500
2,026
526
50%
68%
3,000
3,000
-
Security & Traffic Reimb
13,000
1,316
(11,684)
50%
5%
26,000
26,000
-
Seat Belt Program
3,000
4,250
1,250
50%
71%
6,000
6,000
-
Miscellaneous
1,250
5,722
4,472
50%
n/a
2,500
13,655
11,155
Sheriff Fees
2,500
3,335
835
50%
n/a
5,000
5,000
-
Court Fines & Fees
42,500
56,134
13,634
50%
66%
85,000
85,000
-
Impound Fees
37,500
34,600
(2,900)
50%
46%
75,000
75,000
-
Interest
15,000
7,172
(7,828)
50%
24%
30,000
30,000
-
Interest on Unsegregated
1,200
2,638
1,438
50%
110%
2,400
5,400
3,000
Grants - Private
-
6,000
6,000
50%
n/a
-
6,000
6,000
Sale of Equip & Material
500
4,180
3,680
50%
418%
1,000
4,180
3,180
Total Revenues
5,599,131
8,105,857
2,506,726
50%
72%
11,198,259
11,095,340
(102,919)
TOTAL RESOURCES
6,768,692
9,284,368
2,515,676
50%
75%
12,367,820
12,273,852
(93,968)
REQUIREMENTS:
Exp.
EXPENDITURES & TRANSFERS
Materials and Services
6,183,910
5,639,262
544,648
50%
46% g)
12,367,820
11,139,347
1,228,473
TOTAL REQUIREMENTS
6,183,910
5,639,262
544,648
50%
46%
12,367,820
11,139,347
1,228,473
NET (Resources- Requirements)
584,782
3,645,106
3,060,324
-
1,134,505
1,134,505
a) Historically, 85% of property tax receipts are collected through November. Current analysis indicates a 2.1% variance from budget.
b) Delinquent FY 2008 taxes exceeded amounts estimated.
c) Marine Board fees for marine patrol are received semi-annually in Feb. and June.
d) Additional Byrne Grant revenue will not be received this year.
e) Payment from Deschutes County (General Fund) will be made in June 2009.
f) Court fines and fees collected by Justice Court in excess of amount transferred to Justice Court Fund to be paid in June 2009.
g) IGA with DCSO based on actual costs and payment is adjusted to actual each quarter. Actual expenditures for 1 st and 2nd quarters
were less than budgeted.
HEALTH
Statement of Financial Operating Data
Six Months Ended December 31, 2008
RESOURCES:
Beg. Net Working Capital
Revenues
Medicare Reimbursement
State Grant
Child Dev & Rehab Center
State Miscellaneous
STARS Foundation
OMAP
Family Planning Exp Proj
Grants
Contract Payments/ESD
Miscellaneous
Patient Insurance Fees
Health Dept/Patient Fees
Vital Records-Birth
Vital Records-Death
Interest on Investments
Donations
Interfund Contract
Administrative Fee
Interfund Grant
Total Revenues
Year to Date
Budget
Actual
Variance
FY %
Coll.
$ 707,000 $ 972,436 $ 265,436 10Q% 138%
Revised Year End
Budget Tprojection Variance
$ 707,000 $ 972,436 $ 265,436
Transfers In-Reserve Fund
Transfers In-General Fund
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
2,000
252
(1,748)
50%
6%
a)
4,000
4,000
-
796,907
809,912
13,005
50%
51%
b)
1,593,814
1,852,066
258,252
17,369
-
(17,369)
50%
0%
c)
34,737
34,737
-
132,917
111,515
(21,402)
50%
42%
d)
265,834
257,425
(8,409)
-
2,650
2,650
50%
n/a
2,650
2,650
135,000
149,322
14,322
50%
55%
270,000
270,000
-
237,500
153,392
(84,108)
50%
32%
e)
475,000
475,000
-
-
20,008
20,008
50%
n/a
-
20,008
20,008
4,000
-
(4,000)
50%
0%
f)
8,000
8,000
-
-
670
670
50%
n/a
-
800
800
45,725
70,715
24,990
50%
77%
g)
91,450
91,450
-
111,250
74,988
(36,262)
50%
34%
222,500
222,500
-
20,000
16,070
(3,930)
50%
40%
40,000
40,000
-
47,000
50,710
3,710
50%
54%
94,000
94,000
-
19,000
14,767
(4,233)
50%
39%
38,000
38,000
-
4,550
3,100
(1,450)
50%
34%
9,100
9,100
-
63,121
27,220
(35,901)
50%
22%
h)
126,242
129,878
3,636
13,500
13,500
-
50%
50%
27,000
27,000
-
-
10,713
10,713
50%
n/a
-
10,713
10,713
1,649,839
1,529,505
(120,334)
50%
46%
3,299,677
3,587,327
287,650
12,500
-
(12,500)
50%
0%
25,000
25,000
-
1,320,618
1,320,618
-
50%
50%
2,641,236
2,641,236
-
3,689,957
3,822,560
145,103
50%
57%
6,672,913
7,225,999
553,086
Exp.
2,272,285
2,268,892
3,393
50%
50%
4,544,569
4,536,160 8,409
703,265
653,558
49,707
50%
46%
1,406,529
1,456,529 (50,000)
37,500
41,890
(4,390)
50%
56%
75,000
75,000 -
75,000
75,000
-
50%
50%
150,000
150,000 -
248,408
-
248,408
50%
n/a
496,815
496,815
3,336,458 3,039,341 297,117 50% 46%
353,499 783,219 442,220
a) Corrections required to DCHD Medicare status, application process. Claims currently on hold.
b) Projection includes revisions 1 - 5 to State Grant.
c) Payments received quarterly during the October 08 through September 09 contract period.
d) MAC State grant not yet received for year. Projected to meet budgeted revenue.
e) Payments are received one month in arrears.
f) Contract not yet signed.
g) Revenues trend ahead of YTD budget due to flu vaccinations.
h) Payments normally received 30 days after the end of each quarter.
6,672,913 6,217,689 455,224
1,008,310 1,008,310
MENTAL HEALTH
Statement of Financial Operating Data
Six Months Ended December 31, 2008
Year to Date
F
Revised
Year End
RESOURCES:
Budget
Actual
Variance
~
Y %
Coll. %
L Budget
Pro'ection
Variance
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
2,750
2,995
245
50%
54%
5,500
5,500
-
Divorce Filing Fees
62,500
59,989
(2,511)
50%
48%
125,000
125,000
-
Domestic Partnership Fee
1,000
60
(940)
50%
n/a
2,000
2,000
-
Federal Grants
120,746
22,970
(97,776)
50%
10% a)b)
241,492
229,184
(12,308)
State Grants
2,671,693
2,575,138
(96,555)
50%
48%
5,343,386
5,263,386
(80,000)
State Miscellaneous
89,858
58,578
(31,280)
50%
33% c)
179,716
179,716
-
Title 19
150,353
158,999
8,646
50%
53%
300,705
300,705
-
Liquor Revenue
53,000
47,962
(5,038)
50%
45%
106,000
106,000
-
School Districts
50,000
20,700
(29,300)
50%
21% d)
100,000
70,000
(30,000)
Contract Payments
-
3,510
3,510
50%
n/a
-
3,510
3,510
Miscellaneous
43,900
30,421
(13,479)
50%
35%
87,800
87,800
-
Patient Insurance Fees
108,750
72,726
(36,024)
50%
33%
217,500
247,500
30,000
Patient Fees
5,750
4,037
(1,713)
50%
35%
11,500
11,500
-
Interest on Investments
36,500
47,357
10,857
50%
65%
73,000
88,000
15,000
Rentals
8,250
5,875
(2,375)
50%
36%
16,500
16,500
-
Donations
5,000
-
(5,000)
50%
0%
10,000
3,500
(6,500)
Interfund Contract
1,560
1,560
-
50%
50%
3,120
3,120
-
Administrative Fee
1,448,400
1,429,368
(19,032)
50%
49%
2,896,800
2,921,800
25,000
Crime Prevention Services
71,942
41,214
(30,728)
50%
29%
143,884
143,884
-
Total Revenues
4,931,952
4,583,459
(348,493)
50%
Transfers In-General Fund
775,450
775,449
(1)
50%
Transfers In-Other
226,913
253,413
26,500
50%
TOTAL RESOURCES
8,684,315
8,307,629
(376,686)
50%
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
46% 9,863,903 9,808,605 (55,298)
50% 1,550,899 1,550,899 -
56% 453,825 506,825 53,000
57% 14,618,627 14,561,637 (56,990)
Exp.
4,226,913
3,991,044 235,869
50%
47% e)
8,453,826 8,050,000
403,826
2,206,819
1,798,134 408,685
50%
41%
4,413,638 4,150,000
263,638
50
- 50
50%
0%
100 -
100
75,000
75,000 -
50%
50%
150,000 150,000
-
800,532
- 800,532
50%
n/a
1,601,063 -
1,601,063
TOTAL REQUIREMENTS 7,309,314 5,864,179 1,445,135 50% 40% 14,618,627 12,350,000 2,268,627
NET (Resources - Requirements) 1,375,001 2,443,450 1,068,449 - 2,211,637 2,211,637
a) Negative variance due to an adjustment for over-accrual of FY 2008 revenue.
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.
e) Anticipated salary savings due to unfilled positions.
COMMUNITY DEVELOPMENT
Statement of Financial Operating Data
Six Months Ended December 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
Year to Date Year End
Budget 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
17,625
(6,093)
(23,718)
50%
2,600
1,091
(1,409)
50%
154,250
103,223
(51,027)
50%
860,850
513,567
(347,283)
50%
227,9563
138,240
(89,323)
50%
266,000
106,471
(159,529)
50%
364,850
145,767
(219,083)
50%
342,575
395,835
53,260
50%
38,484
47,516
9,032
50%
690,738
459,536
(231,202)
50%
302,898
144,022
(158,876)
50%
-17%
a)
35,250
(12,000)
(47,250)
22%
b)
5,000
2,200
(2,800)
33%
c)
308,500
210,000
(98,500)
30%
c)
1,721,700
1,132,000
(589,700)
30%
c)
455,125
280,000
(175,125)
20%
d)
532,000
216,000
(316,000)
20%
c)
729,700
300,000
(429,700)
58%
e)
685,150
685,150
-
62%
d)
76,967
76,967
-
33%
c)
1,381,475
825,000
(556,475)
24%
c)
605,795
468,000
(137,795)
Total Revenues
3,268,333
2,049,175
(1,219,158)
50%
31%
6,536,662
4,183,317
(2,353,345)
Trans In-CDD Reserve
1,241,056
1,399,756
158,700
50%
56%
2,482,111
2,482,111
-
Trans In-CDD Bldg/Elec
1,128,863
1,144,255
15,392
50%
51%
2,257,725
2,257,725
-
Trans In-Gen Fund
-
100,000
100,000
0%
n/a f)
0
200,000
200,000
Trans In-Newberry (297)
41,357
131,666
90,309
0%
159% g)
82,714
131,666
48,952
Trans In-Other
50
-
(50)
0%
0%
100
-
(100)
TOTAL RESOURCES
2,902,435
2,157,780
(744,655)
50%
25%
8,582,088
6,587,747
(1,994,341)
REQUIREMENTS: Exp. 9/61
EXPENDITURES & TRANSFERS
Admin-Operations Division
1,074,100
1,006,206
67,894
50%
47%
h)
2,148,200
2,080,752
67,448
Admin-GIS Division
132,376
119,100
13,276
50%
45%
h)
264,751
249,186
15,565
Admin-Code Enforcement
122,967
112,314
10,653
50%
46%
h)
245,934
235,000
10,934
Building Safety Division
541,850
518,392
23,458
50%
48%
i)
1,083,700
1,176,165
(92,465)
Electrical Division
179,881
143,171
36,710
50%
40%
h)
359,761
240,165
119,596
Contract Services
143,001
155,777
(12,776)
50%
54%
h)
286,002
185,862
100,140
Env Health-On Site Pgm
171,774
144,884
26,890
50%
42%
h)
343,547
324,000
19,547
Env Health-Lic Facilities
271,305
254,332
16,973
50%
47%
h)
542,610
510,000
32,610
Env Health - Drinking H2O
44,029
39,882
4,147
50%
45%
h)
88,057
83,000
5,057
EPA Grant
41,438
34,613
6,825
50%
42%
h)
82,875
78,000
4,875
Planning-Current Division
507,696
453,819
53,877
50%
45%
h)
1,015,391
858,085
157,306
Planning-Long Range Div
281,894
248,210
33,684
50%
44%
h)
563,788
565,000
(1,212)
Transfers Out (D/S Fund)
150,000
86%
175,000
150,000
25,000
Contingency
691,236
-
691,236
50%
n/a
1,382,472
-
1,382,472
TOTAL REQUIREMENTS
4,203,547
3,380,700
972,847
50%
39%
8,582,088
6,735,215
1,846,873
NET(Resources - Requirements)
(1,301,112)
(1,222,920)
228,192
-
(147,468)
(147,468)
Revenues
2,049,175
4,183,317
Expenditures
3,380,700
6,735,215
Net from Operations
(1,331,525)
(2,551,898)
a) Revenue is low in relation to budget due to 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 (Contract Svcs).
e) Revenue is received primarily in December through February after license renewal statements are mailed out.
f) A transfer from the General Fund for long range planning.
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
Six Months Ended December 31, 2008
Year to Date
Revised
Year End
Budget
Actual
Variance
FY %
Coll. %
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital
$6,392,830
$ 6,392,830
$ 0
100%
100%
$ 6,392,830
$ 6,392,830
$ 0
Revenues
System Development Ch
10,000
1,386
(8,614)
50%
7%
20,000
20,000
-
Mineral Lease Royalties
2,500
11,373
8,873
5o%
n/a
5,000
25,000
20,000
Forest Receipts
1,378,840
-
(1,378,840)
50%
0%
a)
2,757,680
2,757,680
-
State Grant
844,653
1,689,307
844,654
50%
100%
b)
1,689,306
1,689,307
1
Motor Vehicle Revenue
3,825,000
3,800,890
(24,110)
50%
50%
7,650,000
7,650,000
-
City of Bend
125,000
206,121
81,121
50%
82%
c)
250,000
250,000
-
City of Redmond
200,000
11,781
(188,219)
50%
3%
c)
400,000
400,000
-
City of Sisters
25,000
-
(25,000)
50%
0%
c)
50,000
50,000
-
City of La Pine
-
11,103
11,103
50%
n/a
c)
-
20,000
20,000
Miscellaneous
20,000
18,312
(1,688)
50%
46%
40,000
40,000
-
Road Vacations
500
500
-
50%
50%
1,000
1,000
-
Interest on Investments
62,500
104,871
42,371
50%
84%
125,000
125,000
-
Donations
1,220
2,684
1,464
50%
110%
2,440
2,684
244
Interfund Contract
435,000
-
(435,000)
50%
0%
d)
870,000
870,000
-
Equipment Repairs
150,000
107,995
(42,005)
50%
36%
e)
300,000
300,000
-
Vehicle Repairs
50,000
-
(50,000)
50%
0%
d)
100,000
100,000
-
LID Construction
42,500
-
(42,500)
50%
0%
d)
85,000
85,000
-
Vegetation Management
47,500
-
(47,500)
50%
0%
d)
95,000
95,000
-
Inter-fund: Forester
11,000
-
(11,000)
50%
0%
d)
22,000
22,000
-
Car Washes
1,750
660
(1,090)
50%
n/a
e)
3,500
3,500
-
Sale of Eqp & Material
337,500
404,542
67,042
50%
60%
e)
675,000
675,000
-
Sale of Public Lands
100
-
(100)
50%
0%
200
200
-
Total Revenues
7,570,563
6,371,525
(1,199,038)
50%
42%
15,141,126
15,181,371
40,245
Trans In - CDD
12,995
-
(12,995)
50%
0%
25,990
25,990
-
Trans In - Solid Waste
430,735
430,735
-
50%
50%
f)
861,470
861,470
-
Trans In-Road Imp Res
2,921
-
(2,921)
50%
0%
5,841
5
841
-
,
TOTAL RESOURCES
14,410,044
13,195,090
(1,214,954)
50%
64%
22,427,257
22,467,502
40,245
REQUIREMENTS:
Exp.
Expenditures
Personal Services
2,813,536
2,728,313
85,223
50%
48%
5,627,071
5,627,071
-
Materials and Services
4,654,114
3,442,594
1,211,520
50%
37%
g)
9,308,228
9,308,228
-
Capital Outlay
2,712,783
2,176
2,710,607
50%
0%
g)
5,425,565
5,425,565
-
Transfers Out
150,000
-
150,000
50%
0%
300,000
300,000
-
Contingency
883,197
-
883,197
50%
n/a
1,766,393
-
1
766
393
,
,
TOTAL REQUIREMENTS
11,213,630
6,173,083
5,040,547
50%
28%
22,427,257
20,660,864
1,766,393
NET (Resources - Requirements)
3,196,414
7,022,007
3,825,593
-
1,806,638
1,806,638
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
ADULT PAROLE & PROBATION
Statement of Financial Operating Data
Six Months Ended December 31, 2008
Year to Date
Year End
Budget
Actual
Variance
FY %
Coll. %
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital
$ 663,1144
$ 700,907
$ 37,763
100%
106%
$ 663,144
$ 700,907
$ 37,763
Revenues
State Miscellaneous
16,445
23,180
6,735
50%
70% a)
32,890
32,890
-
SB 1145
1,451,973
1,451,865
(108)
50%
50% b)
2,903,945
2,903,945
-
Probation Work Crew Fees
17,000
24,043
7,043
50%
71%
34,000
34,000
-
Miscellaneous
2,500
1,625
(875)
50%
32%
5,000
5,000
-
Electronic Monitoring Fee
55,000
83,903
28,903
50%
76% c)
110,000
110,000
-
Probation Superv. Fees
125,000
123,354
(1,646)
50%
49%
250,000
250,000
-
Interest on Investments
14,083
17,442
3,359
50%
62%
28,165
28,165
-
Crime Prevention Services
-
6,250
6,250
50%
n/a
-
25,000
25,000
Drug Court - Byrne
25,000
5,816
(19,184)
50%
12%
50,000
50,000
-
Total Revenues
1,707,001
1,737,477
30,476
50%
51%
3,414,000
3,439,000
25,000
Transfers In-General Fund
78,539
78,539
(0)
50%
50%
157,078
157,078
-
Transfers In-Video Lottery
53,000
53,000
0
50%
50%
106,000
106,000
-
Transfers In-Sheriff
25,000
25,000
-
50%
50%
50,000
50,000
-
TOTAL RESOURCES
2,526,684
2,594,923
68,239
50%
59%
4,390,222
4,452,985
62,763
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
Exp.
1,598,225
1,472,073
126,152
50%
46%
3,196,449
3,196,449
-
346,130
402,942
(56,812)
50%
58%
692,259
692,259
-
50
-
50
50%
0%
100
-
100
250,707
-
250,707
50%
n/a
501,414
-
501,414
2,195,112
1,875,015
320,097
50%
43%
4,390,222
3,888,708
501,514
331,572
719,909
388,337
-
564,277
564,277
a) Received two quarters of subsidy with one years worth of AIP funds.
b) Funding for two quarters received.
c) Increased use of EMD, in lieu of jail sanctions. Increase court request for EMD.
COMM ON CHILDREN & FAMILIES
Statement of Financial Operating Data
Six Months Ended December 31, 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%
118,388
157,845
39,457
18,826
18,601
(225)
65,000
23,655
(41,345)
37,831
8,719
(29,112)
87,597
122,488
34,891
198,525
168,564
(29,961)
68,750
43,750
(25,000)
183,009
357,117
174,108
369,648
729,986
360,338
4,000
3,162
(838)
12,000
30,416
18,416
12,500
18,478
5,978
5,000
-
(5,000)
1,181, 074
1,682,781
501,707
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
Year End
Budget Projection Variance
93% $ 571,035 $ 532,187 $ (38,848)
67%
a)
236,775
310,560
73,785
49%
a)
37,652
40,982
3,330
18%
b)
130,000
95,000
(35,000)
12%
a)
75,661
87,779
12,118
70%
a)
175,193
201,546
26,353
42%
a)
397,050
471,171
74,121
32%
f)g)
137,500
187,499
49,999
98%
b)
366,017
357,117
(8,900)
99%
j)
739,295
876,986
137,691
40%
8,000
8,000
-
127%
c)g)
24,000
75,000
51,000
74%
d)
25,000
40,000
15,000
0%
e)
10,000
5,000
(5,000)
71%
2,362,143
2,756,640
394,497
Trans from General Fund
175,648
175,647
(1)
50%
50%
351,295
351,295
-
Trans from GF-Other
3,446
3,446
-
50%
50%
6,891
6,891
-
Total Transfers In
179,094
179,093
(1)
50%
50%
358,186
358,186
-
TOTAL RESOURCES
1,931,203
2,394,061
462,858
50%
73%
3,291,364
3,647,013
355,649
REQUIREMENTS:
Exp.
Expenditures
Personal Services
284,071
246,776
37,295
50%
43% 1)
568,142
519,399
48,743
Materials and Services
1,141,706
699,771
441,935
50%
31%g)h)i)
2,283,412
2,661,177
(377,765)
Capital Outlay
50
-
50
50%
0%
100
-
100
Contingency
219,855
-
219,855
50%
n/a
439,710
-
439
710
,
TOTAL REQUIREMENTS
1,645,682
946,547
699,135
50%
29%
3,291,364
3,180,576
110,788
NET (Resources- Requirements)
285,521
1,447,514
1,161,993
-
466,437
466,437
a) FY 2008 revenues received and reported in FY 2009.
b) Medicaid revenue projected to be less than budget.
c) Circuit Court fees increased to Mary's Place.
d) Interest revenue will exceed budget because monthly cash balance is higher than expected.
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.
i) Personnel reduced due to open position, and new hires.
j) OCCF grants and M&S increased by $147,000 Community Schools grant.
SOLID WASTE
Statement of Financial Operating Data
Six Months Ended December 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 23,000 - (23,000) 50% 0% a) 46,000 46,000 -
Miscellaneous 17,500 15,319 (2,181) 50% 44% 35,000 35,000 -
Refunds/Reimbursements - 15,938 15,938 50% N/A b) - 15,938 15,938
Franchise 3% Fees 100,000 27,095 (72,905) 50% 14% c) 200,000 200,000 -
Commercial Disp. Fees 837,358 660,492 (176,866) 50% 39% d) 1,674,716 1,674,716 -
Private Disposal Fees 783,857 710,447 (73,410) 50% 45% 1,567,714 1,567,714 -
Franchise Disposal Fees 2,413,203 2,199,267 (213,936) 50% 46% 4,826,406 4,826,406 -
Yard Debris 35,125 37,494 2,369 50% 53% 70,249 70,249 -
Special Waste 15,000 10,403 (4,597) 50% 35% e) 30,000 30,000 -
Interest 50,000 28,324 (21,676) 50% 28% 100,000 100,000 -
Sale of Equip & Material 25,000 51,906 26,906 50% 104% 0 50,000 60,000 10,000
Total Revenues .4,300,043 3,756,684 (543,359) 50% 44% 8,600,085 8,626,023 25,938
TOTAL RESOURCES 5,521,207 5,011,536 (509,671) 50% 51% 9,821,249 9,880,875 59,626
REQUIREMENTS Exp.
Expenditures
Personal Services
907,498
890,074
17,424
50%
49%
1,814,996
1,814,996 -
Materials and Services
2,203,829
1,931,494
272,335
50%
44% g)
4,407,657
4,407,657 -
Debt Service
485,894
408,859
77,035
50%
42%
971,788
971,788 -
Capital Outlay
120,363
28,225
92,138
50%
12% h)
240,725
240,725 -
Transfers Out
930,735
430,735
500,000
50%
23% i)
1,861,470
1,861,470 -
Contingency
262,307
-
262,307
50%
n/a
524,613
- 524,613
TOTAL REQUIREMENTS 4,910,626 3,689,387 1,221,239 50% 38%
NET (Resources - Requirements) 610,581 1,322,149 711,568
9,821,249 9,296,636 524,613
584,239 584,239
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) Downturn in construction has caused less revenue in this area.
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) Most capital items not yet purchased.
i) Transfers are processed twice a year - Dec and June.
Risk Management
Statement of Financial Operating Data
Six Months Ended December 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
200,955
200,952
(3)
50%
50%
401,910
401,910
-
Property Damage
143,147
143,148
1
50%
50%
286,294
286,294
-
Vehicle
89,669
89,423
(247)
50%
50%
179,338
179,338
-
Workers' Compensation
482,655
504,222
21,568
50%
52%
965,309
965,309
-
Unemployment
75,863
80,256
4,394
50%
53%
151,725
151,725
-
Claims Reimb-Workers' Compensation
1,500
27,968
26,468
50%
932%
3,000
27,968
24
968
Claims Reimb-Gen Liab/Property
10,000
617
(9,383)
50%
3%
20,000
20,000
,
-
Process Fee-Events/Parades
150
175
25
50%
n/a
300
300
Miscellaneous
2,500
-
(2,500)
50%
0%
5,000
5,000
-
Skid Car Training
12,500
5,880
(6,620)
50%
24%
25,000
25,000
-
Interest on Investments
25,000
41,389
16,389
50%
83%
50,000
50,000
TOTAL REVENUES
1,043,938
1,094,030
50,092
50%
52%
2,087,876
2,112,844
24,968
Transfers In-PERS Reserve
50
-
(50)
50%
0%
100
(100)
TOTAL RESOURCES
3,543,988
3,643,738
99,750
50%
79%
4,587,976
4,662,552
74,576
Appropriations/Expenditures
Direct Insurance Costs:
GENERAL LIABILITY
Settlement/ Benefit
3,657
Defense
1,050
Insurance
141,500
Loss Prevention
172
Total General Liability
650,000
146,378
650,000
50%
11% a)
1,300,000
8503000
4503000
PROPERTY DAMAGE
Insurance
149,933
Repair / Replacement
3,000
Total Property Damage
167,500
152,933
167,500
50%
46%
335,000
335,000
-
VEHICLE
Professional Service
574
Repair / Replacement
20,746
Insurance
471
Loss Prevention
5,153
Total Vehicle
80,000
26,943
80,000
50%
17% b)
160,000
130,000
30,000
WORKERS' COMPENSATION
Settlement / Benefit
355,479
Insurance
8,823
Loss Prevention
3,263
Miscellaneous
11,087
Workers' Comp Losses
55,401
Total Workers' Compensation
3573500
434,053
357,500
50%
61% c)
7153000
800,000
(85,000)
UNEMPLOYMENT - Settlement / Benefits
32,500
40,032
(7,532)
50%
62% d)
65,000
85,000
(20,000)
Total Direct Insurance Costs
1,287,500
800,340
1,247,468
50%
31%
2,575,000
2,200,000
375,000
Insurance Administration:
Personal Services
180,579
146,080
34,498
50%
40%
361,157
361,157
-
Materials & Service
96,002
71,194
24,808
50%
37%
192,004
192,004
-
Capital Outlay
50
-
50
50%
0%
100
-
100
Total Insurance Administration
276,631
217,274
59,356
50%
39%
553,261
553,161
100
Contingency
729,858
-
729,858
50%
n/a
1,459,715
-
1,459,715
TOTAL APPROPRIATIONS/EXPENDITURES
23293,988
1,017,614
2,036,682
50%
22%
4,587,976
2,753,161
1,834,815
NET
1,250,000
2,626,124
2,136,432
-
1,909,391
1,909,391
a) Savings is based on lower than expected year-to-date expenditures; offset by last year actuals and insurance premium charge.
b) Savings is based on lower than expected year-to-date expenditures.
c) Year end projection is higher than budget due to settlementtclosing of $140,000 claim and a potential settlement.
d) 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
Six Months Ended December 31, 2008
Year to Date
Revised Year End
Bud et
Actual
Variance
FY %
Coll. %
Budget
Projection
Variance
RESOURCES
Beg. Net Working Capital
$14,000,000
$14,862,418
$ 862,418
100%
106%
$14,000,000
14,862,418
$ 862,418
Revenues:
Internal Premium Charges
6,2323,650
6,366,160
127,510
50%
51%
a)
12,477,300
12,732,543
255,243
P/T Emp - Add'I Prem
65,500
25,341
(40,159)
50%
19%
b)
131,000
51,000
(80,000)
Employee Prem Contribution
179,933
172,235
(7,698)
50%
48%
359,866
359,866
-
COIC
400,000
578,396
178,396
50%
72%
800,000
1,100,000
300,000
Retiree / COBRA Co-Pay
200,000
308,421
108,421
50%
77%
400,000
600,000
200,000
Medical Services Reimb
-
11,986
11,986
50%
n/a
-
11,986
11,986
Prescription Rebates
-
10,393
10,393
50%
n/a
-
10,393
10,393
Interest
187,500
238,320
50,820
50%
64%
375,000
450,000
75,000
Total Revenues
7,27'1,583
7,711,251
439,668
50%
53%
14,543,166
15,315,787
772,621
TOTAL RESOURCES
21,271,583
22,573,669
1,302,086
92%
79%
28,543,166
30,178,205
1,635,039
REQUIREMENTS
Exp.
Expenditures:
Personal Services
56,858
54,126
2,732
50%
48%
113,715
113,715
-
Materials & Services
Conferences and Seminars
1,500
1,410
90
50%
47%
3,000
3,000
-
Claims Paid-Medical/Rx
5,896,325
4,679,025
1,217,300
50%
40%
c)
11,792,650
9,358,049
2,434,601
Claims Paid-DentalNision
804,559
713,973
90,585
50%
44%
c)
1,609,117
1,427,947
181,170
Refunds
-
(20,928)
20,928
50%
n/a
(20,928)
20,928
Insurance Expense
178,756
182,955
(4,199)
50%
51%
357,511
357,511
-
State Assessments
32,000
63,337
(31,337)
50%
99%
d)
64,000
133,337
(69,337)
Administration Fee
136,051
135,939
112
50%
50%
272,102
272,102
-
PPO Fee
23,539
17,397
6,142
50%
37%
47,077
47,077
-
Health Impact
21,400
24,722
(3,322)
50%
58%
42,800
42,800
-
Printing
4,000
8,977
(4,977)
50%
112%
8,000
8,000
-
Program Supplies
1,000
180
820
50%
9%
2,000
2,000
-
Other
7,582
15,075
(7,493)
50%
99%
15,163
15,163
-
Total Materials & Services 7,106,710
5,822,061
1,284,649
50%
41%
14,213,420
11,646,058
2,567,362
Capital Outlay
-
-
-
50%
0%
100
-
100
Contingency
7,107,966
-
7,107,966
50%
0%
14,215,931
-
14,215,931
TOTAL REQUIREMENTS
14,271,533
5,876,187
8,395,346
50%
21%
28,543,166
11,759,773
16,783,393
NET (Resources - Requirements) - 7,000,050 16,697,482 9,697,432
- 18,418,432 18,418,432
a) Projection is the amount budgeted for FY 2009, as amended, for HBT payments in the operating funds.
b) Fewer part-time employees opting for plan available to full-time employees.
c) Based on annualizing 26 weeks of claims paid; YTD average is $206,885 per week.
d) State Assessment is paid in August and February. February is estimated to be $70,000
DESCHUTES COUNTY 911
Statement of Financial Operating Data
Six Months Ended December 31,.2008
Year to Date
Revised
Year End
Budget
Actual
Variance
% of FY
% Coll.
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital
$2,393,117
$2,636,885
$ 243,768
100%
110%
$2,393,117
$2,636,885
$ 243,768
Revenues
Property Taxes - Current
2,988,524
5,198,355
2,209,831
50%
87%
a)
5,977,048
5,876,474
(100,574)
Property Taxes - Prior
28,325
80,123
51,798
50%
141%
b)
56,650
96,500
39,850
State Reimbursement
11,000
13,482
2,482
50%
61%
22,000
22,000
-
Telephone User Tax
402,545
433,462
30,917
50%
54%
805,089
805,089
-
Data Network Reimb.
17,000
25,128
8,128
50%
74%
34,000
33,164
(836)
Jefferson County
10,993
31,608
20,615
50%
144%
c)
21,985
31,608
9,623
User Fee
16,750
19,429
2,679
50%
58%
33,500
33,500
-
Contract Payments
35,000
58,983
23,983
50%
84%
70,000
70,000
-
Miscellaneous
4,125
8,371
4,246
50%
101%
d)
8,250
8,400
150
Interest
25,000
51,235
26,235
50%
102%
e)
50,000
100,000
50,000
Interest on Unsegregated Tax
650
2,147
1,497
50%
165%
1,300
2,147
847
Total Revenues
3,539,912
5,922,323
2,382,411
50%
84%
7,079,822
7,078,882
(940)
TOTAL RESOURCES
5,933,029
8,559,209
2,626,180
50%
90%
9,472,939
9,715,768
242,829
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
Exp.
1,864,013
1,697,191 166,822
50%
46%
3,728,025
3,728,025 -
443,115
352,511 90,604
50%
40%
886,229
886,229 -
120,000
- 120,000
50%
0%
240,000
240,000 -
66,000
- 66,000
50%
0%
132,000
132,000 -
65,000
- 65,000
50%
0%
130,000
130,000 -
2,178,343
- 2,178,343
50%
n/a
4,356,685
- 4,356,685
4,736,471
2,049,702 2,686,769
50%
22%
9,472,939
5,116,254 4,356,685
NET (Resources - Requirements) 1,196,558 6,509,507 5,312,949 - 4,599,514 4,599,514
a) Historically, 85% of property tax receipts are collected through November. Current analysis indicates a 1.7% variance from budget.
b) Delinquent FY 2008 taxes exceeded amounts estimated.
c) Camp Sherman tax revenue. Revise year end projection to reflect previous 6 month history.
d) Miscellaneous charges for CAD printouts/tapes revenue is higher than anticipated as well as an insurance refund not anticipated.
e) Based on the first 6 months of actual, the interest for FY 2009 will be projected at $100,000.
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Deschutes County - Fair and Expo Center
YTD-Budget Basis
Statement of Financial Operating Data
Six Months Ended December 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
Year to Date Year End
Budget Actual I Variance FY % Coll. % Budget Projection Variance
$ 150,000 $ 142,470 $ (7,530) 100% 95% $ 150,000 $ 142,470 $ (7,530)
13,000
4,096
(8,904)
50%
-
3,086
3,086
50%
3,000
298
(2,702)
50%
2,000
140
(1,860)
50%
303,000
181,786
(121,214)
50%
3,996
2,097
(1,899)
50%
-
-
-
50%
34,000
14,247
(19,753)
50%
2,000
-
(2,000)
50%
4,000
588
(3,412)
50%
86,500
59,085
(27,415)
50%
17,000
26,000
9,000
50%
-
-
-
50%
10,000
-
(10,000)
50%
478,496 291,422 (178,554) 50%
12%
35,000
26,096
(8,904)
77%
4,000
7,086
3,086
5%
6,000
3,298
(2,702)
3%
5,000
3,140
(1,860)
30%
610,000
488,786
(121,215)
26%
8,000
6,101
(1,899)
0%
4,000
4,000
-
21%
67,000
47,247
(19,753)
0%
15,000
13,000
(2,000)
1%
55,000
51,588
(3,412)
21%
280,000
252,585
(27,415)
27%
95,000
104,000
9,000
0%
45,000
45,000
-
0%
10,000
-
(10,000)
24% 1,239,000 1,051,926 (187,074)
415,176 365,177 (50,000) 50% 58% 633,203 530,353 (102,850)
1,043,672 799,068 (236,083) 50% 40% 2,022,203 1,724,749 (297,454)
Exp.
423,000
387,732
73,990
67,000
400,850
261,927
73,990
67,000
22,150 50%
125,805 50%
(0) 50%
- 50%
- 50%
- 50%
47%
846,075
823,925
22,150
34%
775,739
671,168
104,571
87%
85,064
85,064
-
0%
45,000
-
45,000
86%
78,000
78,000
-
n/a
192,325
-
192,325
40%
2,022,203
1,658,157
364,046
-
66,592
66,592
TOTAL REQUIREMENTS
951,722
803,768
147,954 50%
NET (Resources - Requirements)
91,950
(4,699)
(88,129)
Accrued Revenue (Accounts Receivable):
Current Month Events 9,000
Prior Months 31,526
Total Accounts Receivable 40,526
Deposits Received for Future Events:
FY 2009:
January
2,850
February
2,200
March
9,250
April
5,252
May
2,250
June
2,400
FY 2010
9,165
FY 2011 & Beyond
36,860
TOTAL
70,227
Deschutes County Fair and Expo Center
Statement of Financial Operating Data
December 2008
Budget
Actual
Variance
RESOURCES:
Beg. Net Working Capital
$ -
$ _
$ -
Receipts:
Security & Traffic Reimb
2,000
1,096
(904)
Miscellaneous
_
_
_
Vending Machines
1,500
-
(1,500)
Telephone Fees - Events
-
Special Events Revenues
21,000
17,200
(3,800)
Interest
666
159
(507)
Parking Fees
_
_
_
Storage
2,000
1,087
(913)
Camping at F & E
_
_
_
Horse Stall Rental
_
_
_
Concession % - Food
8,000
9,000
1,000
Rights (Signage, etc.)
-
5,000
5,000
Interfund Contract
-
_
_
Video Lottery
-
_
_
Total Receipts
35,166
33,542
(1,624)
Transfer In:
GF, TRT, Welcome Center 82,588 82,588 -
Total Transfers 82,588 82,588 -
TOTAL RESOURCES 117,754 116,130 (1,624)
REQUIREMENTS:
Expenditures:
Personal Services 70,500 65,431 5,069
Materials and Services 64,622 45,061 19,561
Debt Service - _ _
Capital Outlay _
Transfers Out -
Contingency - _
TOTAL REQUIREMENTS
135,122
110,492
24,630
NET (Resources - Requirements)
(17,368)
5,638
23,006
Deschutes County
Fair and Expo Center
Accounts Receivable
December 31, 2008
Current Month
Food & Beverage Estimate 9,000
Total Current Month 9,000
Prior Months:
November, 2008
Food & Beverage Estimate 25,000
October, 2008
KRDM Dance 1,002
August, 2008
White Stallion Productions 4,509
April, 2006
NW Expo & Trade show 1,015
Total Prior Months 31,526
Total Accrued Revenue as of December 31, 2008 40,526
Deschutes County
Bethlehem Inn (Fund 128)
December 31, 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:
P,
Expenditures
Debt Service (Negative Int Rev) - 41,345 (41,345) 17% 41% 100,000 100,000
TOTAL REQUIREMENTS - 41,345 (41,345) 17% 41% 100,000 100,000
NET(Resources - Requirements) (2,600,000) (2,660,894) (60,894)
' - (19,549) (19,549)
Deschutes County
General Support Services - BOCC
Conference/Seminar, Education/Training and Related Travel Expenditures
FY 2009
Jul
Au
Sep
Oct
Nov
Dec
YTD Total
Tammy Baney
Conf/Sem & Educ/Training
-
-
2,300
314
-
-
2,614
Travel Meals
-
-
-
-
-
40
40
Accommodations
-
-
-
j 238
-
363
600
Airfare
_
-
_
_
Mileage reimbursement
-
74
-
278
117
453
923
Ground Transport
-
-
91
-
-
24
115
Total Baney
j
74
( 2,391
830
117
880
4,292
Mike Daly
j
j
Conf/Sem & Educ/Training
-
-
26
360
-
-
386
Travel Meals
-
396
! -
12
-
29
437
Accommodations
-
-
-
540
141
-
680
Airfare
_
Mileage reimbursement
-
82
-
j 242
420
331
1,074
Ground Transport
-
44
-
-
-
15
59
Total Daly j
522
j 26
1,154
561
374
2,636
Dennis Luke
j
Conf/Sem & Educ/Training j -
-
26
219
-
-
245
Travel Meals -
-
- j
-
25
66
91
Accommodations -
-
-
429
98
15
542
Airfare i -
- -
-
-
-
_
Mileage reimbursement - 85,11 137
246
239
228 j
935
Ground Transport
= -
-
-
_
_
_
Total Luke - 85 j
163
895
362
308
1,813
Alan Unger
Conf/Sem & Educ/Training
- -
- (
-
-
Travel Meals
Accommodations
Airfare
Mileage reimbursement
Ground Transport
=
-
-
-
_
_
_
Total Other
Total - BOCC Department
Conf/Sem & Educ/Training
-
-
2,352
893
-
-
3,245
Travel Meals
-
396
-
12
25
134
568
Accommodations
-
-
-
1,207
238
378
1,823
Airfare
-
-
-
_
_
_
_
Mileage Reimbursement
241
137
766
776
1,011
2,931
Ground Transport
-
44
91
-
-
39
174
Total - BOCC Department
j
681
2,580
2,879
1,039
1,563
8,742
FY 2009 Budget
21,250
1/16/2009
MEMORANDUM
To:
See Distribution
From:
Jeanine Faria, Deschutes County Finance Department (385-1411)
RE:
Quarterly report - Court Facilities Account
Date:
January 2, 2009
Attached is the quarterly report, for the three months ended December 31, 2008, showing revenues,
deposits and expenditures of the court facilities security account, as required by ORS 1.182.
Please contact me with any questions or comments.
Distribution:
County governing body
Tammy Baney
Dennis Luke
Alan Unger
Advisory Committe on Court Security and Emergency Preparedness
Presiding Judge
DESCHUTES COUNTY FINANCE DEPARTMENT 541-385-1411 (voice) / jeaninef@deschutes.org
Court Security (Fund 240)
Statement of Financial Operating Data
Six Months Ended December 31, 2008
RESOURCES:
Beg. Net Working Capital
Revenues
County Assessment:
Circuit Court
Municipal Court
Justice Court
Interest on Investments
Total Revenues
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Internal Services - Finance
Internal Services - Administrative
Internal Services - BOCC
Intergovernmental Contract
TOTAL REQUIREMENTS
NET (Resources - Requirements)
Year to Date
Budget Actual Variance FY % Coll. %
22,000 45,919 23,919 100% n/a
20,500
19,781
(719)
50%
48%
20,000
17,069
(2,931)
50%
43%
13,500
12,338
(1,162)
50%
46% a)
255
589
334
50%
116%
54,255
49,778
(4,477)
50%
46%
76,255
95,697
19,442
50%
73%
Exp.
362
363
(1)
50%
50%
294
294
(1)
50%
50%
294
294
(1)
50%
50%
64,306
64,302
4
50%
50% b)
65,255 65,253 2 50% 50%
11,000 30,444 19,444
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. %
99,753
47,140
52,613
50%
24%
7,765
2,877
4,888
50%
19%
-
-
-
50%
n/a
107,518
50,017
57,501
50%
23%
64,306
64,302
4
50%
50% b)
43,212
(14,286)
57,498
-17%
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Deschutes County Fair - Fund 619
Revenues and Expenses
FAIR 2008 - SOMETHING TO CROW ABOUT
FY 2009
% of
Budget
Actual
Budget
Varian-
-REVENUES
Gate Receipts
462,000
401,040
87%
(60,960)
Carnival
158,000
160,901
102%
2,901
Commercial Exhibitors:
Outside
92,000
109,050
119%
17,050
Inside
39,000
41,700
107%
2,700
Food
12,000
12,750
106%
750
Livestock Entry Fees
5,000
5,259
105%
259
R/V Camping/Horse Stall Rental
22,000
23,429
106%
1,429
Concessions:
Food
172,000
178,594
104%
6,594
Fair Sponsorship:
Rodeo
38,000
41,775
110%
3,775
On-ground Stages
8,000
8,000
100%
-
Day
13,000
13,000
100%
-
Golf Carts
2,500
3,425
137%
925
Food Court
3,500
4,000
114%
500
Concert
35,000
31,940
91%
(3,060)
Presenting Sponsors
20,000
-
0%
(20,000)
Parade Sponsors
2,500
2,500
100%
-
Grants
5,000
5,000
100%
-
T-Shirts
3,800
3,726
98%
(74)
State Grant
48,000
49,405
103%
1,405
Interest
6,000
4,645
77%
(1,355)
Miscellaneous
27
-
N/A
27
TOTAL REVENUES
1,147,327
1,100,139
96%
47,188
EXPENSES
Personnel
185,552
180,655
97%
4,897
Materials and Services
743,328
756,660
102%
(13,332)
Contingency
28,063
-
0%
28,063
TOTAL EXPENSES
956,943
937,314
98%
19,629
Net Fair - 2008
190,384
162,825
(27,559)
Transfer to Fund 618
302,850
200,000
102,850
Retained in Annual Fair Fund
(112,466)
(37,175)
75,291
Beg Net Working Capital
112,466
112,466
-
Ending Balance
-
75,291
75,291
DESCHUTES COUNTY - ANNUAL FAIR
Budgeted and Actual Materials and Services
Fair 2008 - SOMETHING TO CROW ABOUT
FY 2009
Budget
Actual
Over /Under
Medical
4,000
9,500
(5,500)
Contract
14,000
2,800
11,200
Public Information
-
440
(440)
Temporary Help - Office
20,000
15,421
4,579
Temporary Help - Labor
38,000
26,861
11,139
Transportation
10,000
14,546
(4,546)
Graphic Design
-
560
(560)
Internal Service - Admin Svcs
4,306
4,442
(136)
Internal Service - BOCC
4,304
2,151
2,153
Internal Service - Finance
5,308
5,404
(96)
Internal Service - Legal
8,647
9,041
(394)
Internal Service - Personnel
2,000
2,011
(11)
Internal Service - IT
20,871
18,463
2,409
Internal Service - IT Reserve
2,308
1,152
1,156
Food Booth Cash Control
4,500
4,200
300
Gate Receipts Cash Control
16,000
15,227
773
Major Entertainment
145,000
165,137
(20,137)
Grounds Entertainment
40,000
36,475
3,525
Livestock Competition
3,000
1,227
1,773
Open Class
30,000
26,855
3,145
Rodeo
65,000
65,086
(86)
Security
67,000
52,396
14,604
Water & Sewer
2,000
3,636
(1,636)
Portable Sanitation
4,500
3,676
824
Garbage
6,000
4,543
1,457
Custodial/Janitorial
9,000
-
9,000
Grounds Upkeep, Landscape
-
6,210
(6,210)
Building Repair & Maintenance
5,000
4,182
818
Equipment R & M
1,200
-
1,200
Maintenance Agreements
500
514
(14)
Copy Machine Rental
700
395
305
Equipment Rental
52,000
64,165
(12,165)
Rentals
500
-
500
Membership & Dues
1,200
2,725
(1,525)
Conferences & Seminars
800
-
800
Software Licenses
-
500
(500)
Program expense
700
700
-
Fees & Permits
700
-
700
Insurance Premiums
39,834
40,015
(181)
Telephone
4,000
1,825
2,175
Cellular
700
544
156
Promotion
24,000
18,646
5,354
Printing
6,000
7,741
(1,741)
Travel
3,400
1,961
1,439
Refunds and Adjustments
-
2,035
(2,035)
Premiums-Other
20,000
20,000
-
Over/Short
500
(234)
734
Custodial supplies
12,000
5,427
6,573
Equipment R & M Supplies
200
138
62
General supplies
2,500
3,328
(828)
Office/Copier
800
86
714
Postage
2,500
2,270
230
Queen Court
4,000
4,261
(261)
Program supplies
1,200
428
772
Bldg/Grounds R & M Supplies
2,000
13,501
(11,501)
Safety supplies
500
223
277
Shop supplies
1,000
326
674
Software supplies
500
-
500
Special Supplies
800
-
800
Straw & Hay
2,000
10,322
(8,322)
Electricity
18,000
15,958
2,042
Gas/Oil/Diesel
4,000
5,868
(1,868)
Heating Oil/Propane
1,000
70
930
Natural Gas
2,500
1,532
968
Meeting Supplies
50
-
50
Signage
300
523
(223)
Non-Office Furniture & Fixtures
-
29,227
(29,227)
TOTAL
743,328
756,660
(13,332)
DESCHUTES COUNTY
Annual County Fair (Fund 619)
Balance Sheet
December 31, 2008
Assets
Cash
Total Assets
$ 75,291
$ 75.291
Liabilities
Accounts payable
$
Total Liabilities
Fund Balance
Fund Balance
75,291
Total Liabilities and Fund Balance
$ 75.291
The "Fair Year" is January 1 through December 31.