2009-102-Minutes for Meeting February 23,2009 Recorded 3/6/2009DESCHUTES COUNTY CLERKDS vu ~0~~~~~`
NANCY
COMMISSIONERS' JOURNAL 03/06/2009 08;07;41 AM
IIIIIIIII ~IIIIIIIIIIIIIIIII III
2008-102
Do not remove this page from original document.
Deschutes County Clerk
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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.org
MINUTES OF WORK SESSION
DESCHUTES COUNTY BOARD OF COMMISSIONERS
MONDAY, FEBRUARY 23, 2009
Present were Commissioners Tammy Baney, Dennis R. Luke and Alan Unger. Also
present were Dave Kanner, County Administrator; Erik Kropp, Deputy County
Administrator; David Inbody, Assistant to the Administrator; Anna Johnson,
Communications; Marty Wynne, Finance; Judith Ure, Grant Writer; and David
Givans, Auditor. No representatives of the media or other citizens were present.
Chair Baney opened the meeting at 1:30 p.m.
1. Finance/Tax Update.
The Local Government Investment Pool has dropped again. The one-year
federal agency rate was over 3% but is at 0.9%. This has not yet translated into
lower mortgage rates. The County remains vested in highly conservative
investments and goes with the market. "Safety, liquidity and yield" is the
motto.
Regarding the big twelve departments, the general fund forecast is now over $6
million, which is close to budget for fiscal year 2009-10. With all of the
downturn, this is a good result.
The negative for Community Development is projected at $226,000 for this
fiscal year. This includes transfers in of reserves and a general fund transfer.
There will not be a positive net working capital for this department for fiscal
year 2009-10. This situation is not sustainable.
Commissioner Luke asked about turning over some of the services to the State.
Dave Kanner said that much cannot be turned over, such as long-range
planning. In terms of FTEs, they are 37% smaller than last fiscal year. This
can be annualized over the entire year.
Minutes of Board of Commissioners'. Work Session Wednesday, February 23, 2009
Page 1 of 6 Pages
Commissioner Unger said that they can go to a negative balance one time only.
Mr. Wynne stated that this is not the best way to go; the plan should be to break
even at the very worst. They have not planned for a negative balance, but just
happen to be there now.
Mr. Kanner stated that the projected negative balance is not that high and the
general fund can cover it; but everything will need to be done to make sure this
is not a band-aid approach that will not provide sustainability. This situation
must be considered for the next year and beyond.
A brief discussion occurred as to whether it is feasible to combine some
services with the City of Bend. Tom Anderson has been meeting with
representatives of the City in this regard.
Mr. Kanner stated that the question is what is an acceptable level of service;
staffing could be reduced to about thirty, with long turn-around times and a
four-day work week. Some services that are now free may require a fee. This
is not an easy situation, since right now the level of service is considered good.
Commissioner Baney asked if some of the work can be contracted out, such as
plans review. Commissioner Luke said that using an independent contractor
status to save money is not easy, especially if they were previous employees.
Mr. Kanner added to be considered a contractor, you have to have multiple
clients. If the County is the only customer, it can be considered a violation of
federal law.
Mr. Wynne said the County has not had a negative balance for at least the past
fourteen years. This is unprecedented. Revenue is the hardest thing to predict
and will be a lot more conservative next year.
Mr. Wynne stated that under Risk Management, the year-end projection. is up
from last year. Most of this funding is needed for reserves of about $2 million.
The health benefits fund is forecasting about $18 million. Fair & Expo
projections are down due to canceled events.
Mr. Kanner said that it appears that the cuts in the Salem proposal will likely go
through, with a hit of more than $500 in 1145 funding, which impacts Parole &
Probation and the Sheriff's Office. This is about 44% of the Parole & Probation
operating costs for the rest of this year. They could furlough the entire staff for
a period of time, but that would not be good for the public. He noted that three
people were laid off last year, and one position has not been filled. This is not
shown in the year-end projection.
Minutes of Board of Commissioners' Work Session Wednesday, February 23, 2009
Page 2 of 6 Pages
He proposed a transfer of funds out of their contingency fund, and reducing the
general funds transfer that would go to Juvenile, which can stand some of this
loss now. They do want to continue the specialty courts and the electronic
monitoring program.
It is unknown whether the County would be able to opt out from the State; and
this would be a $2 million hit to the Sheriff's Office. The next year's service
levels would have to be reduced to match revenue.
Commissioner Unger asked what other uses of the contingency might be left.
Mr. Kanner replied that none that he knows of, and that is why departments are
required to have a contingency fund.
Commissioner Baney asked if the caseload and other aspects will be reviewed
for Juvenile. As to whether Parole & Probation might be moved back to the
Sheriff's Department, Mr. Kanner stated that Sheriff Blanton is not in favor of
this and it is unlikely that there would be cost savings in any case.
The bond issue has been split; $3.6 million and $1.2 million. These have not
been issued since there are some questions, although the market for these bonds
is still strong.
Commissioner Luke asked about the Bethlehem Inn project; Mr. Wynne said
that bonding might be a very good idea. Judith Ure stated that it is probably
easier to buy or build a new building. Bethlehem Inn was supposed to raise
funding. It might be helpful to tell them that there is a deadline and they have
to purchase the building, or the County can purchase the building from the City.
However, it may not be worth what it was previously.
Erik Kropp said they have a new president coming on board, and have a grant
writer pursuing funds. However, much of the CDGB funding granted now is
for new structures. Commissioner Luke asked for the basic details on the
situation at the Bethlehem Inn. He said that the County has an obligation to
help the homeless in the area, but perhaps not through the Bethlehem Inn if they
are not able to keep their commitments.
2. Special Transportation Fund/Discretionary Grant Recommendations.
There are changes to the discretionary grant program, which is a combination of
federal and state funds each biennium. A lot of this goes to transportation
programs. ODOT made changes to make it easier for them but more work for
the counties.
Minutes of Board of Commissioners' Work Session Wednesday, February 23, 2009
Page 3 of 6 Pages
The result is about $500,000 less that previously received. Last year it was
about $1.2 million. The transportation providers and the City have reacted
negatively. In the past this was a competitive process, but now it is formula
funding. Those that never applied previously are now getting some funding
without any effort to pursue it.
Applications have to be ranked in the event more funds do come in. The STF
Committee ranked the organizations accordingly.
LUKE: Move approval of Chair signature of the STF Committee's
recommendations for these funds.
UNGER: Second.
VOTE: UNGER: Yes.
LUKE: Yes.
BANEY: Chair votes yes.
I Discussion of Audit Committee Member Selection.
Commissioner Luke stated that he would like some input on these choices from
the citizen members of the Committee. He pointed out that he does not think
there has ever been a female member on the Committee. Commissioner Baney
asked if representation needs to be from various parts of the county, and if it is
based on expertise. David Givans stated that they want people with a strong
business background to participate. He will ask the citizen members for their
opinions.
4. Resolution of Support for Recreational Assets Committee.
Commissioner Baney distributed information on Senator Wyden's proposal of
this work. She said the important point is that this is a living document, and
some of the items are what the community would like. No dollars are attached
to this work that this point. (A copy is attached.) She would like to do a similar
resolution from the County.
Commissioner Unger stated that some of these proposals would be a good use
of federal lands. Many of the programs have to do with cycling opportunities
and events.
Minutes of Board of Commissioners' Work Session Wednesday, February 23, 2009
Page 4 of 6 Pages
5. Update of Commissioners' Meetings and Schedules.
Commissioner Baney stated that she is speaking at the Oregon Housing and
Communities meeting on Friday.
Commissioner Luke will be on Good Morning Central Oregon this week.
Commissioner Unger has been attending County College, learning a lot and
meeting a lot of other government officials.
He will be at a Terrebonne meeting tonight as there are citizens there who want
to check out incorporation.
He is attending a State of the City meeting in early March.
The Commissioners said it sounds like the destination resort bill appears to be
gutting the entire existing bill and turn it over to DLCD to reconstruct. There
will be hearing in this area on Saturday.
Commissioner Baney said that she attended a recent La Pine Chamber event
and had an enjoyable time.
6. Other Items.
COBRA benefits need to be provided to employees who separated from the
County on an involuntary basis. This goes into effect on March 1. COBRA
said they must be offered by charging the applicable premium. The County
charges departments for this, which is a premium but not the cost.
Issues regarding taxable benefits relate to the actual cost. This could be
employee only, employee and staff, and employee and family. The question
becomes whether all COBRA recipients pay 35%, or a tiered structure just for
COBRA recipients, which will not apply to retirees or others.
The 65% reduction only applies for nine months. After nine months, they could
end up paying more than what they are paying now.
Ronda said that there could be as many as fifteen on the plan. Mr. Wynne said
that there are only three on COBRA now.
Steve Griffin recommended that they should eventually transfer into a tiered
system for COBRA. Mr. Wynne stated that the other subject that comes up all
the time is why there is not a tiered system for County employees' benefits.
Minutes of Board of Commissioners' Work Session Wednesday, February 23, 2009
Page 5 of 6 Pages
COBRA has indicated that there has to be a tiered system for COBRA benefits
to be able to handle this. Mr. Griffin stated that the COBRA cost has to be
determined on the actual cost of the plan. This more accurately reflects the
actual cost per employee, based on actuarial information. Mr. Wynne said that
this is a good idea, but wonders about the people who were charged more over
the years. He does not think EBAC had a clear understanding of this issue.
Commissioner Luke said that he is supportive of the proposal to tier the cost.
Mr. Wynne stated that the County does not know the actual cost of the plan, just
the cost using tiers. This will apply to all people laid off after September 1.
LUKE: Move acceptance of the standard plan rates for the next nine months
except for employee family rates that will be capped at $1,236.01.
UNGER: Second.
VOTE: UNGER: Yes.
LUKE: Yes.
BANEY: Chair votes yes.
LUKE: Move that the cost be $403.33 and the cost for the plan for spouses
or families with children be $635.01.
BANEY: Second.
VOTE: UNGER: Yes.
LUKE: Yes.
BANEY: Chair votes yes.
Being no further items addressed, the meeting adjourned at 4:20 p.m.
DATED this 23rd Day of February 2009 for the Deschu County Board
of Commissioners.
Tammy Baney, Chair
Dennis R. Luke, Vice Chair
ATTEST: Cy'-s-t G&~-~-
( -/J~ Alan Unger, Commissioner
Recording Secretary
Minutes of Board of Commissioners' Work Session Wednesday, February 23, 2009
Page 6 of 6 Pages
.-c F= I--
Deschutes County Board of Commissioners
1300 NW Wall St., Suite 200, Bend, OR 97701-1960
(541) 388-6570 - Fax (541) 385-3202 - www.deschutes.org
WORK SESSION AGENDA
DESCHUTES COUNTY BOARD OF COMMISSIONERS
1:30 P.M., MONDAY, FEBRUARY 23, 2009
I - Finance/Tax Update - Marty Wynne
2. Special Transportation Fund/Discretionary Grant Recommendations -Judith
Ure
3. Discussion of Audit Committee Member Selection - David Givans
4. Resolution of Support for Recreational Assets Committee - Commissioner
Baney
5. Update of Commissioners' Meetings and Schedules
6. 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.
Monthly Meeting with Board of Commissioners
Finance Director/Treasurer
AGENDA
February 23, 2009
(1) Monthly Investment Report
(2) January Financials
(3) Bond Issue Update
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Memorandum
Date: February 17, 2009
To: Board of County Commissioners
Dave Kanner, County Administrator
From: Marty Wynne, Finance Director
RE: Monthly Financial Reports
Attached please find January 2009 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
Seven Months Ended
January 31, 2009
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
11,329,208
17,269,233
5,940,025
58%
89%
a)
19,421,500
19,338,500
(83,000)
Gen. Rev. - excl. Taxes
1,530,777
1,793,104
262,327
58%
68%
b)
2,624,189
2,824,189
200,000
Assessor
502,419
757,796
255,377
58%
88%
c)
861,290
1,011,290
150,000
County Clerk
1,000,774
702,669
(298,105)
58%
41%
d)
1,715,612
1,265,945
(449,667)
BOPTA
7,641
12,866
5,225
58%
98%
c)
13,098
15,598
2,500
District Attorney
207,943
170,004
(37,939)
58%
48%
356,474
356,474
-
Finance/Tax
116,285
167,431
51,146
58%
84%
c)
199,346
229,346
30,000
Veterans
40,833
53,591
12,758
58%
77%
70,000
70,000
-
Property Management
59,547
59,554
7
58%
58%
102,080
102,080
-
Grant Projects
1,167
1,162
(5)
58%
58%
2,000
2,000
-
Total Revenues
14,796,594
20,987,410
6,190,816
58%
83%
25,365,589
25,215,422
(150,167)
TOTAL RESOURCES
20,846,594
27,448,843
6,602,249
58%
87%
31,415,589
31,676,855
261,266
REQUIREMENTS:
Exp.
Expenditures
Assessor
2,131,554
1,926,246
205,308
58%
53%
e)
3,654,092
3,454,092
200,000
County Clerk
903,776
861,262
42,514
58%
56%
1,549,330
1,492,390
56,940
BOPTA
36,063
30,203
5,860
58%
49%
61,823
61,823
-
District Attorney
2,808,903
2,635,117
173,786
58%
55%
e)
4,815,262
4,603,902
211,360
Finance/Tax
460,273
452,995
7,278
58%
57%
789,040
757,750
31,290
Veterans
138,230
135,396
2,834
58%
57%
236,965
236,965
-
Property Management
148,418
143,635
4,783
58%
56%
254,431
254,431
-
Grant Projects
62,291
60,278
2,013
58%
56%
106,784
106,784
-
Non-Departmental
675,046
510,747
164,299
58%
44%
1,157,222
1,414,499
(257,277)
Contingency
3,176,300
-
3,176,300
58%
n/a
f)
5,445,086
-
5,445,086
10,540,854
6,755,879
3,784,975
58%
37%
18,070,035
12,382,636
5,687,399
Transfers Out
7,710,551
7,770,690
(60 139)
58%
59%
13,218,088
13,218,088
-
TOTAL REQUIREMENTS
18,251,405
14,526,569
3,724,836
58%
46%
31,288
123
25
600
724
5
687
399
NET (Resources - Re
uirements)
2
595
1
,
,
,
,
,
q
,
,
89
12,922,274
10,327,085
127,466
6,076,131
5,948
665
,
* Beginning net working capital includes $3,160,000 due from Fund 457. Will be repaid with a FF&C debt issue.
a) Approx. 85% of property taxes are historically collected through Nov. Projections indicate an $83,000 negative variance from budget.
b) Additional PILT receipt from Federal government, liquor revenue exceeds estimate.
c) A & T Grant (received quarterly) will exceed the amount budgeted.
d) Clerk's Office revenues are projected to be less than budgeted, based on seven months of actual activity.
e) Expenditures will be less than budget due to open positions
f) The Contingency in the Original Budget was $5,905,383. The $460,297 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,
(5) $15,328 Transfer In from Fund 170 and (6) $10,078 to Clerk's Capital Outlay.
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
Seven Months Ended
January 31, 2009
Year to Date
Budget Actual Variance ~FY 916011. %
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
$1,090,000 $1,161,149 $ 71,149 100% 107%
107,960
89,357
(18,603)
-
8,524
8,524
37,333
32,085
(5,248)
9,333
9,409
76
22,750
14,723
(8,027)
212,433
165,404
(47,029)
35,000
38,430
3,430
292
504
212
200,489
152,641
(47,848)
175
354
179
933
440
(493)
17,500
23,433
5,933
7,350
3,501
(3,849)
-
70
70
-
2,148
2,148
52,500
20,000
(32,500)
704,048
561,023
(143,025)
58%
58%
58%
58%
58%
58%
58%
58%
58%
58%
58%
58%
58%
58%
58%
58%
58%
Year End
Budget Projection Variance
$1,090,000 $ 1,161,149 $ 71,149
48% a)c)
185,075
164,518
(20,557)
n/a
a)
-
53,714
53,714
50%
64,000 j
64,000
-
59%
16,000
20,000
4,000
38%
b)
39,000
39,000
-
45%
c)
364,171
377,770
13,599
64%
60,000
60,000
-
101%
500
800
300
44%
d)
343,696
248,000
(95,696)
118%
300:
354
54
28%
1,600
1,000
(600)
78%
30,000 !
36,000
6,000
28%
e)
12,600
5,050
(7,550)
n/a
- !
70
70
n/a
i
-
19,700
19,700
22%
c)f)
90,000
60,000
(30,000)
46%
1,206,942
1,149,976
(56,966)
58%
6,007,840
6,007,840
-
63%
8,304,782 j
8,318,966
14,184
Transfers In-General Fund 3,504,573 3,504,573 - 58%
TOTAL RESOURCES 5,298,621 5,226,746 (71,875) 58%
REQUIREMENTS:
Expenditures
Community Justice-Juvenile
Personal Services
Materials and Services
Capital Outlay
Juvenile Resource Center
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp.
1,708,300 1,695,582 12,718 58% 58% g) 2,928,514
958,919 832,950 125,969 58% 51% 1,643,861
i
58 - 58 58% 0% 100
1,688,385 1,458,024
230,361 58% 50% 9)
121,084 117,280
3,804 58% 57%
58 -
58 58% 0%
367,651 -
367,651 58% n/a
TOTAL REQUIREMENTS 4,844,455 4,103,836 740,619 58% 49%
NET (Resources - Requirements) 454,166 1,122,910 668,744
2,916,000 12,514
1,515,000 128,861
- 100
2,894,375 2,615,000 279,375
207,573 188,000 19,573
100 - 100
630,259 - 630,259
8,304,782 7,234,000 1,070,782
1,084,966 1,084,966
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 November.
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 1st. 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.113HS began using
a new disbursement system in December delaying processing of payments.
e) Lease revenue less than estimated in budget due to Rimrock and Interfaith moving out mid year.
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
Seven Months Ended
January 31, 2009
RESOURCES:
Beg. Net Working Capital
Revenues
Law Enf Dist Countywide
Law Enf Dist Rural
Interest
Total Revenues
TOTAL RESOURCES
Year to Date Year End
Budget Actual Variance FY % Coll. % Budget Projection Variance
$ -
$ 138,600
$ 138,600
100%
n/a
$ -
$ 138,600
$ 138,600
11,679,209
9,995,933
(1,683,276)
58%
50% a)
20,021,501
17,383,582
(2,637,919)
7,214,562
6,669,914
(544,648)
58%
54% a)
12,367,820
11,080,347
(1,287,473)
-
30,118
30,118
58%
n/a
-
30,118
30,118
18,893,771
16,695,965
(2,197,806)
58%
52%
32,389,321
28,494,047
(3,895,274)
18,893,771
16,834,565
(2,059,206)
58%
52%
32,389,321
28,632,647
(3,756,674)
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Sheriffs Division
1,307,429
Civil
691,093
Automotive/Communications
762,688
Investigations/Evidence
997,967
Patrol/Civil/Comm Supp
4,548,802
Records
388,328
Adult Jail
5,753,129
Court Security
125,495
Emergency Services
102,331
Special Services Division
744,121
Regional Work Center
1,550,966
Training Division
141,622
Non-Departmental
25,506
Contingency
1,725,130
Exp.
1,157,799
149,630
58%
52% b)
2,241,306
2,196,306
45,000
629,042
62,051
58%
53% c)
1,184,729
1,144,729
40,000
799,899
(37,211)
58%
61% d)
1,307,464
1,277,364
30,100
951,531
46,436
58%
56% e)
1,710,801
1,656,801
54,000
4,415,717
133,085
58%
57% 9
7,797,946
7,547,946
250,000
393,448
(5,120)
58%
59%
665,705
665,605
100
5,259,706
493,423
58%
53% g)
9,862,507
9,312,507
550,000
116,447
9,048
58%
54%
215,135
215,035
100
97,239
5,092
58%
55%
175,424
175,324
100
833,431
(89,310)
58%
65%
1,275,636
1,277,109
(1,473)
1,460,947
90,019
58%
55% h)
2,658,798
2,658,798
-
127,014
14,608
58%
52%
242,780
242,680
100
31,406
(5,900)
58%
72%
43,725
43,725
-
-
1,725,130
58%
n/a
2,957,365
-
2,957,365
Transfers Out 29,167 25,000 4,167 58%
TOTAL REQUIREMENTS
18,893,774
16,298,626
2,595,148 58%
NET (Resources - Requirements)
(3)
535,939
535,942
50% 50,000 50,000 -
50% 32,389,321 28,463,929 3,925,392
- 168,718 168,718
RESOURCES:
Beg. Net Working Capital
Total Revenues
TOTAL RESOURCES
REQUIREMENTS:
Sheriff's 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)
SHERIFF -Expenditure Detail
i
Statement of Financial Operating Data
Seven
Months Ended
1.2009
I
Year to Date
Revised
Year
End
Budget
Actual
Variance
PY % Coll. %
Budget
Projection
Variance
$ -
$ 138,600
$ 138,600
100%
n/a
$ -
$ 138,600
$ 138,600
18,893,771
16,695,965
(2,197,806)
58%
52%
32,389,321
28,494,047 (3,895,274)
18,893,771
16,834,565
(2,059,206)
58%
52%
32,389,321
28,632,647
(3,756,674)
Exp.
668,574
651,583
16,991
58%
57%
1,146,126
1,126,126
20,000
479,897
479,754
143
58%
58%
822,680
822,680
-
158,958
26,462
132,496
58%
10%
272,500
241,500
25,000
1,307,429
1,157,799
149,630
2,241,306
2,196,306
45,000
635,144
598,399
36,745
58%
55%
1,088,818
1,048,818
40,000
37,438
30,643
6,795
58%
48%
64,179
64,179
-
18,510
-
18,510
58%
0%
31,732
31,732
-
691,092
629,042
62,050
1,184,729
1,144,729
40,000
224,845
192,964
31,881
58%
50%
385,449
355,449
30,000
537,784
606,935
(69,151)
58%
66%
921,915
9211,915
-
58
-
58
58%
0%
100
1 -
100
762,687
799,899
(37,212)
1,307,464
1,2771,364
30,100
835,053
803,005
32,048
58%
56%
1,431,519
1,4311,519
-
148,915
125,216
23,699
58%
49%
255,282
201,282
54,000
14,000
23,310
(9,310)
58%
97%
24,000
24,000
-
997,968
951,531
46,437
1,710,801
1,656,801
i
54,000
4,034,658
3,755,698
278,960
58%
54%
6,916,557
6,666,557
250,000
315,764
342,804
(27,040)
58%
63% .
541,309
541,309
-
198,380
317,215
(118,835)
58%
93%
340,080
340,080
-
4,548,802
4,415,717
133,085
7,797,946
7,547,946
250,000
339,644
339,482
162
58%
58%
582,246
582,246
-
48,626
53,966
(5,340)
58%
65%
83,359
83,359
-
58
58
58%
0%
100
1 -
100
388,328
393,448
(5,120)
665,705
66:1,605
i
100
4,384,561
4,031,266
353,295
58%
54%
7,516,390
7,166,390
350,000
796,318
731,989
64,329
58%
54%
1,365,117
1,36:1,117
-
572,250
496,451
75,799
58%
51%
981,000
781,000
200,000
5,753,129
5,259,706
493,423
9,862,507
9,312,507
550,000
116,379
113,018
3,361
58%
57%
199,506
199,506
-
9,059
3,429
5,630
58%
22%
15,529
1:1,529
-
58
-
58
58%
0%
100
-
100
125,496
116,447
9,049
215,135
21.:5,035
100
92,477
91,069
1,408
58%
57%
158,532
1513,532
1
-
9,795
6,170
3,625
58%
37%
16,792
6,792
-
58
-
58
58%
0%
100
-
100
102,330
97,239
5,091
175,424
17:1,324
100
476,328
467,227
9,101
58%
57%
816,563
8113,563
-
100,875
78,586
22,289
58%
45%
172,928
17:?,928
166,918
287,618
(120,700)
58%
101%
286,145
287,618
(1,473)
744,121
833,431
(89,310)
1,275,636
1,277,109
1
(1,473)
1,266,720
1,301,849
(35,129)
58%
60%
2,171,520
2,2413,520
(75,000)
265,579
136,104
129,475
58%
30%
455,278
380,278
75,000
18,667
22,994
(4,327)
58%
72%
32,000
32,000
-
1,550,966
1,460,947
90,019
2,658,798
2,6513,798
-
112,811
105,945
6,866
58%
55%
193,391
193,391
28,752
21,069
7,683
58%
43%
49,289
49,289
-
58
-
58
58%
0%
100
1 -
100
141,621
127,014
14,607
242,780
242,680
100
25,506
31,406
(5,900)
58%
72%
43,725
4:3,725
-
29,167
25,000
4,167
58%
50%
50,000
50,000
-
1,725,130
-
1,725,130
58%
n/a
2,957,365
-
2,957,365
1,779,803
56,406
1,723,397
3,051,090
9.3,725
2,957,365
18,893,772
16,298,626
2,595,146
58%
50%
32,389,321
28,46:3,929
3,925,392
(1)
535,939
535,940
-
1613,718
168,718
Sheriff Notes
Statement of Financial Operating Data
Seven Months Ended
January 31, 2009
a) IGA with Countywide & Rural Law Enforcement Districts, based on actual costs and payment,
is adjusted to actual quarterly. Actual 1st 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 for the year will be less than
budgeted 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 $250,000 for the
year due to unfilled budgeted employee positions.
g) Adult Jail year-to-date variance is due to delays in filling open positions. Capital
expenditures for the jail control panel system project will be incurred later in the year and will
be less than budgeted. The delays in hiring and lower capital expenditures will result in the
Adult Jail expenditures at $550,000 less than budgeted.
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
Seven Months Ended
January 31, 2009
RESOURCES:
Beg. Net Working Capital
Revenues
Tax Revenues - Current
Tax Revenues - Prior
Federal Grants
State Grant
Transp. of State Wards
SB 1145
Des Cty Court Security
Des Cty Juvenile Contract
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
E
Year to Date
~ Year End
Budget
Actual Variance
FY % Coll. %
Budget Projection Variance
$2,560,294
$ 2,611,374 $ 51,080
58% n/a
$2,560,294, $2,611,374 $ 51,080
8,498,345
12,701,550
4,203,205
58%
87% a)
14,568,591,
14,206,458
(362,133)
157,180
424,254
267,074
58%
157% b)
269,452
524,254
254,802
11,667
35,354
23,687
58%
n/a
20,000
35,354
15,354
26,341
52,476
26,135
58%
116% c)
45,156,
69,000
23,844
2,917
-
(2,917)
58%
0%
5,000
5,000
-
1,129,228
967,910
(161,318)
58%
50%
1,935,819:
1,935,819
-
75,250
75,019
(231)
58%
58%
129,000
129,000
-
14,000
1,582
(12,418)
58%
7% d)
24,000;
3,000
(21,000)
-
2,365
2,365
58%
n/a
-
2,365
2,365
-
75,000
75,000
58%
n/a e)
-
150,000
150,000
-
5,415
5,415
58%
n/a
-
5,415
5,415
-
2,235
2,235
58%
n/a
-
2,235
2,235
35,000
39,079
4,079
58%
65%
60,000,
60,000
-
87,500
22,605
(64,895)
58%
15% f)
150,000
50,000
(100,000)
933
3,375
2,442
58%
n/a
1,600
6,000
4,400
2,333
4,200
1,867
58%
105%
4,000
5,000
1,000
292
1,441
1,149
58%
288%
5001
4,026
3,526
-
4,414
4,414
58%
n/a
-
8,000
8,000
7,000
9,359
2,359
58%
78%
12,000
12,000
-
613
265
(348)
58%
25%
1,050
1,050
-
89,609
94,803
5,194
58%
62%
153,615
153,615
-
26,250
48,499
22,249
58%
108%
45,000
85,000
40,000
2,100
5,566
3,466
58%
155%
3,600,
10,600
7,000
19,146
55,530
36,384
58%
169% g)
32,824
62,824
30,000
-
48
48
58%
n/a
-
48
48
10,185,704
14,632,344
4,446,640
58%
84%
17,461,207
17,526,063
64,856
TOTAL RESOURCES 12,745,998 17,243,718 4,497,720 58% 86% 20,021,501; 20,137,437 115,936
REQUIREMENTS: Exp.
EXPENDITURES & TRANSFERS
Materials and Services 11,679,210 9,995,933 1,683,277 58% 50% h) 20,021,5011 17,383,582 2,637,919
TOTAL REQUIREMENTS 11,679,210 9,995,933 1,683,277
NET (Resources - Requirements) 1,066,788 7,247,785 6,180,997
58% 50% 20,021,501' 17,383,582 2,637,919
2,753,855 2,753,855
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) Revised State funding allocation.
d) Expect less revenue for court security from the Juvenile Department.
e) Title I I I revenue was not included in FY2009 budget due to uncertainty of Timber Payments renewal.
f) Expect revenue to increase as work crews expand but work crew revenue will be less than budgeted due to economic down turn.
g) Rental receipts from 911 not included in FY 2009 budget due to uncertainty of 911 levy passing.
h) 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.
i
Sheriff 702
Statement of Financial Operating Data
Seven Months Ended
January 31, 2009
Year to Date
Year End
RESOURCES:
Budget
Actual
Variance
FY %
Coll. %
Budget
Proiection
Variance
Beg. Net Working Capital
$1,169,561
$ 1,178,512
$ 8,951
58%
n/a
$ 1,169,561
$1,178,512
$ 8,951
Revenues
Tax Revenues - Current
4,139,820
6,213,329
2,073,509
58%
88% a)
7,096,836
6,949,467
(147,369)
Tax Revenues - Prior
75,125
235,540
160,415
58%
183% b)
128,785
295,540
166,755
Federal Grants
16,625
13,135
(3,490)
58%
46%
28,500
28,500
-
US Forest Service
42,000
25,125
(16,875)
58%
35%
72,000
72,000
-
State Grant
46,312
45,571
(741)
58%
57%
79,392
79,392
-
SB #1065 Court Assessment
39,083
32,085
(6,998)
58%
48%
67,000
67,000
-
Marine Board License Fee
57,717
-
(57,717)
58%
0% c)
98,944
98,944
-
Narcotic Task Force
64,167
27,500
(36,667)
58%
25% d)
110,000
27,500
(82,500)
Des Cty General Fund Grnt
125,405
-
(125,405)
58%
0% e)
214,980
214,980
-
Des Cty Transient Room Tax
1,420,428
1,420,428
-
58%
58%
2,435,020
2,435,020
-
Des Cty Other Grant
73,597
-
(73,597)
58%
0% f)
126,167
-
(126,167)
City of Sisters
229,399
233,342
3,943
58%
59%
393,255
400,014
6,759
Des Cty Tax/Fin Contract
1,604
860
(744)
58%
31%
2,750
2,750
-
Des Cty CDD Contract
31,713
29,447
(2,266)
58%
54% g)
54,365
33,978
(20,387)
Des Cty Solid Waste Cntrt
31,713
33,977
2,264
58%
62% g)
54,365
74,752
20,387
Des Cty Clerk/Election
1,750
2,026
276
58%
68%
3,000
3,000
-
Security & Traffic Reimb
15,167
1,316
(13,851)
58%
5% h)
26,000
13,000
(13,000)
Seat Belt Program
3,500
4,700
1,200
58%
78%
6,000
6,000
-
Miscellaneous
1,458
6,398
4,940
58%
n/a
2,500
13,655
11,155
Sheriff Fees
2,917
3,702
785
58%
n/a
5,000
5,000
-
Court Fines & Fees
49,583
63,662
14,079
58%
75%
85,000
85,000
-
Impound Fees
43,750
43,500
(250)
58%
58%
75,000
75,000
-
Interest
17,500
13,820
(3,680)
58%
46%
30,000
30,000
-
Interest on Unsegregated
1,400
2,722
1,322
58%
113%
2,400
5,400
3,000
Grants - Private
-
6,000
6,000
58%
n/a
-
6,000
6,000
Sale of Equip & Material
583
4,526
3,943
58%
453%
1,000
6,000
5,000
Total Revenues
6,532,316
8,462,712
1,930,396
58%
76%
11,198,259
11,027,892
(170,367)
TOTAL RESOURCES
7,701,877
9,641,224
1,939,347
58%
78%
12,367,820
12,206,404
(161,416)
REQUIREMENTS:
Ex p.
EXPENDITURES & TRANSFERS
Materials and Services
7,214,562
6,669,914
544,648
58%
54% g)
12,367,820
11,080,347
1,287,473
TOTAL REQUIREMENTS
7,214,562
6,669,914
544,648
58%
54%
12,367,820
11,080,347
1,287,473
NET (Resources - Requirements)
487,315
2,971,310
2,483,995
-
1,126,057
1,126,057
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 will be less than expenses resulting in no transfer to Sheriffs Office (M. Wynne).
g) Adjustment made in law enforcement service levels between CDD and Solid Waste. 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.
h) Fewer events requiring patrol/traffic control services.
HEALTH
Statement of Financial Operating Data
Seven Months Ended
January 31, 2009
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 $ 265,436 100% 138%
Revised Year End
Budget Projection 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
2,333
1,548
(785)
58%
39%
a)
4,000
4,000
-
929,725
970,872
41,147
58%
61%
b)
1,593,814
1,852,066
258,252
20,263
-
(20,263)
58%
0%
c)
34,737:
34,737
-
155,070
144,597
(10,473)
58%
54%
265,834
265,834
-
-
2,650
2,650
58%
n/a
-
2,650
2,650
157,500
152,715
(4,785)
58%
57%
270,000
270,000
-
277,083
213,897
(63,186)
58%
45%
d)
475,000
475,000
-
-
20,008
20,008
58%
n/a
-
20,008
20,008
4,667
-
(4,667)
58%
0%
e)
8,000.
8,000
-
-
670
670
58%
n/a
-
800
800
53,346
84,504
31,158
58%
92%
f)
91,450
131,450
40,000
129,792
88,973
(40,819)
58%
40%
f)
222,500
182,500
(40,000)
23,333
19,665
(3,668)
58%
49%
40,000
40,000
-
54,833
61,035
6,202
58%
65%
94,000
94,000
-
22,167
16,708
(5,459)
58%
44%
38,000
38,000
-
5,308
4,629
(679)
58%
51%
9,100
9,100
-
73,641
27,220
(46,421)
58%
22%
g)
126,242
113,160
(13,082)
15,750
15,750
-
58%
58%
27,000
27,000
-
-
10,713
10,713
58%
n/a
-
10,713
10,713
1,924,811
1,836,154
(88,657)
58%
56%
3,299,677
3,579,018
279,341
14,583
-
(14,583)
58%
0%
25,000
25,000
-
1,540,721
1,540,721
-
58%
58%
2,641,236
2,641,236
-
4,187,115
4,349,311
176,779
58%
65%
6,672,913
i
7,217,690
544,777
Exp.
i
2,650,999
2,635,308
15,691
58%
58%
4,544,569 j
4,536,160
8,409
820,475
796,514
23,961
58%
57%
1,406,529
1,406,529
-
43,750
47,227
(3,477)
58%
63%
75,000
75,000
-
87,500
75,000
12,500
58%
50%
150,000
150,000
-
289,809
-
289,809
58%
n/a
496,815
496,815
3,892,533
3,554,049
338,484
58%
53%
6,672,913
6,167,689
505,224
NET (Resources - Requirements) 294,582 795,262 515,263 - 1,050,001 1,050,001
a) Corrections required to DCHD Medicare status, application process. Most 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) Payments are received one month in arrears.
e) Contract not yet signed.
f) Began billing private insurance for immunizations - budgeted to bill patients direct.
g) Payments normally received 30 days after the end of each quarter.
MENTAL HEALTH
Statement of Financial Operating Data
Seven Months Ended
January 31, 2009
RESOURCES:
Beg. Net Working Capital
Revenues
Marriage Licenses
Divorce Filing Fees
Domestic Partnership Fee
Federal Grants
State Grants
State Miscellaneous
Title 19
Liquor Revenue
School Districts
Contract Payments
Miscellaneous
Patient Insurance Fees
Patient Fees
Interest on Investments
Rentals
Donations
Interfund Contract
Administrative Fee
Crime Prevention Services
Total Revenues
Year to Date Revised ' Year End
Budget Actual Variance FY % Coli. % Bud et Projection Vari
ance
$ 2,750,000 $ 2,695,308 $ (54,692) 100% 98% $ 2,750,000 $ 2,695,308 $ (54,692)
3,208
3,250
42
72,917
67,729
(5,188)
1,167
70
(1,097)
140,870
22,970
(117,900)
3,116,975
3,112,342
(4,633)
104,834
69,059
(35,775)
175,411
158,999
(16,412)
61,833
59,068
(2,765)
58,333
34,500
(23,833)
-
7,020
7,020
51,217
52,307
1,090
126,875
78,961
(47,914)
6,708
4,502
(2,206)
42,583
53,327
10,744
9,625
8,000
(1,625)
5,833
100
(5,733)
1,820
7,464
5,644
1,689,800
1,660,351
(29,449)
83,932
41,214
(42 718)
58%
59%
5,500
5,500
-
58%
54%
125,000
125,000
-
58%
n/a
2,000
2,000
-
58%
10%
a)b)
241,492
229,184
(12,308)
58%
58%
5,343,386
5,343,386
-
58%
38%
c)
179,716
179,716
-
58%
53%
300,705
300,705
-
58%
56%
106,000
106,000
-
58%
35%
d)
100,000
70,000
(30,000)
58%
n/a
-
14,040
14,040
58%
60%
87,800
87,800
-
58%
36%
217,500
200,000
(17,500)
58%
39%
11,500
8,500
(3,000)
58%
73%
73,000
88,000
15,000
58%
48%
16,500
16,500
-
58%
1%
10,000
3,500
(6,500)
58%
239%
3,120
8,764
5,644
58%
57%
2,896,800
2,921,800
25,000
58%
29%
b)
143,884
143,884
-
5,753,941 5,441,233 (312,708) 58% 55% 9,863,903 9,854,279 (9,624)
Transfers In-General Fund 904,691 904,691 -
Transfers In-Other 264,731 295,648 30,917
TOTAL RESOURCES 9,673,363 9,336,880 (336,483)
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
58% 58% 1,550,899 1,550,899 -
58% 65% 453,825 506,825 53,000
58% 64% 14,618,627 14,607,311 (11,316)
Exp.
4,931,399
4,656,836 274,563
58%
55% e)
8,453,826 7,790,000
663,826
2,574,622
2,087,493 487,129
58%
47%
4,413,638 4,150,000
263,638
558
- 58
58%
0%
100 -
100
87,500
75,000 12,500
58%
50%
150,000 150,000
-
933,953
- 933,953
58%
n/a
1,601,063 -
1,601,063
TOTAL REQUIREMENTS 8,527,532 6,819,329 1,708,203 58% 47% 14,618,627 12,090,000 2,528,627
NET (Resources - Requirements) 1,145,831 2,517,551 1,371,720 - 2,517,311 2,517,311
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 and reduce work schedule beginning March 1, 2009.
COMMUNITY DEVELOPMENT
Statement of Financial Operating Data
Seven Months Ended
January 31, 2009
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. % Bud et . Projection Variance
$ (2,777,224) $(2,667,071) $ 110,153 100%
20,563
(7,967)
(28,530)
58%
2,917
1,211
(1,706)
58%
179,958
113,253
(66,705)
58%
1,004,325
552,058
(452,267)
58%
265,490
151,501
(113,989)
58%
310,333
112,076
(198,257)
58%
425,658
157,777
(267,881)
58%
399,671
523,888
124,217
58%
44,897
52,556
7,659
58%
805,860
515,214
(290,646)
58%
353,380
155,846
(197,534)
58%
96% $(2,777,224) $(2,667,071) 110,153
-23%
a)
35,250
13,500
(21,750)
24%
b)
5,000
2,100
(2,900)
37%
C)
308,500
202,000
(106,500)
32%
C)
1,721,700
1,040,000
(681,700)
33%
c)
455,125
270,000
(185,125)
21%
d)
532,000
204,000
(328,000)
22%
c)
729,700
285,000
(444,700)
76%
e)
685,150
685,150
-
68%
d)
76,967
76,967
-
37%
c)
1,381,475
880,000
(501,475)
26%
c)
605,795
446,500
(159,295)
Total Revenues
3,813,052
2,327,413
(1,485,639)
58%
36%
6,536,662
4,105,217
(2,431,445)
Trans In-CDD Reserve
1,447,898
1,399,756
(48,142)
58%
56%
2,482,111
2,482,111
-
Trans In-CDD Bldg/Elec
1,317,006
1,144,255
(172,751)
58%
51%
2,257,725 i
2,257,725
-
Trans In-Gen Fund
-
116,667
116,667
0%
n/a f)
0
200,000
200,000
Trans In-Newberry (297)
48,250
131,666
83,416
0%
159% g)
82,714
131,666
48,952
Trans In-Other
58
-
(58)
0%
0%
100
-
(100)
TOTAL RESOURCES
3,849,040
2,452,686
(1,396,354)
58%
29%
8,582,088
6,509,648
(2,072,440)
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Admin-Operations Division
Admin-GIS Division
Admin-Code Enforcement
Building Safety Division
Electrical Division
Contract Services
Env Health-On Site Pgm
Env Health-Lic Facilities
Env Health - Drinking H2O
EPA Grant
Planning-Current Division
Planning-Long Range Div
Transfers Out (D/S Fund)
1,253,117
154,438
143,462
632,158
209,861
166,835
200,402
316,523
51,367
48,344
635,807
372,371
1,171,808
137,107
129,763
599,579
169,463
172,555
168,651
296,988
46,666
40,824
538,578
308,636
150,000
81,309
17,331
13,699
32,579
40,398
(5,720)
31,751
19,535
4,701
7,520
97,229
63,735
Exp. % '
58%
58%
58%
58%
58%
58%
58%
58%
58%
58%
58%
58%
Contingency 719,452 - 719,452 58%
TOTAL REQUIREMENTS 4,904,137 3,930,618 1,123,519 58%
NET (Resources - Requirements) (1,055,097) (1,477,932) (272,835)
Revenues
Expenditures
Net from Operations
2,327,413
3,930,618
(1,603,205)
55% h)
52% h)
53% h)
55% i)
47% h)
60% h)
49% h)
55% h)
53% h)
49% h)
49% h)
48% h)
86%
n/a
46%
2,148,200 2,080,752
264,751 249,186
245,934 235,000
1,083,700 1,176,165
359,761 240,165
286,002 185,862
343,547 324,000
542,610 510,000
88,057 83,000
82,875 78,000
1,089,954 858,085
638,351 565,000
175,000 150,000
1,233,346 -
8,582,088 6,735,215
(225,567)
4,105,217
6,735,215
(2,629,998)
67,448
15,565
10,934
(92,465)
119,596
100,140
19,547
32,610
5,057
4,875
231,869
73,351
25,000
1,233,346
1,846,873
225,567
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
Seven Months Ended
January 31, 2009
Year to Date
Revised
Year End
Budget
Actual
Variance
FY %
Coil. %
Bud et
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
11,667
1,386
(10,281)
58%
7%
20,000
20,000
-
Mineral Lease Royalties
2,917
20,892
17,975
58%
n/a
5,000
25,000
20,000
Forest Receipts
1,608,647
2,759,606
1,150,959
58%
100%
a)
2,757,680
2,759,606
1,926
State Grant
985,429
1,689,307
703,878
58%
100%
b)
1,689,306
1,689,307
1
State Miscellaneous
-
5,758
5,758
58%
n/a
b)
-
5,758
5,758
Motor Vehicle Revenue
4,462,500
4,479,814
17,314
58%
59%
7,650,000
7,650,000
-
City of Bend
145,833
206,121
60,288
58%
82%
c)
250,000
250,000
-
City of Redmond
233,333
11,781
(221,552)
58%
3%
c)
400,000
400,000
-
City of Sisters
29,167
-
(29,167)
58%
0%
c)
50,000
50,000
-
City of La Pine
-
11,103
11,103
58%
n/a
c)
-
20,000
20,000
Miscellaneous
23,333
20,263
(3,070)
58%
51%
40,000
40,000
-
Road Vacations
583
500
(83)
58%
50%
1,000
1,000
-
Interest on Investments
72,917
120,464
47,547
58%
96%
125,000
180,000
55,000
Donations
1,423
2,684
1,261
58%
110%
2,440
2,684
244
Interfund Contract
507,500
-
(507,500)
58%
0%
d)
870,000
870,000
-
Equipment Repairs
175,000
119,955
(55,045)
58%
40%
e)
300,000
300,000
-
Vehicle Repairs
58,333
-
(58,333)
58%
0%
d)
100,000
100,000
-
LID Construction
49,583
-
(49,583)
58%
0%
d)
85,000
85,000
-
Vegetation Management
55,417
-
(55,417)
58%
0%
d)
95,000
95,000
-
Inter-fund: Forester
12,833
-
(12,833)
58%
0%
d)
22,000
22,000
-
Car Washes
2,042
1,514
(528)
58%
n/a
e)
3,500
3,500
-
Sale of Eqp & Material
393,750
424,984
31,234
58%
63%
e)
675,000
675,000
-
Sale of Public Lands
117
-
(117)
58%
0%
200
200
_
Total Revenues
8,832,324
9,876,132
1,043,808
58%
65%
15,141,126
15,244,055
102,929
Trans In - CDD
15,161
12,995
(2,166)
58%
50%
25,990
25,990
-
Trans In - Solid Waste
502,524
430,735
(71,789)
58%
50%
0
861,470
861,470
-
Trans In-Road Imp Res
3,407
-
(3,407)
58%
0%
5,841
5
841
-
,
TOTAL RESOURCES
15,746,246
16,712,692
.966,446
58%
70%
22,427,257
22,530,186
102,929
REQUIREMENTS:
Exp.
Expenditures
Personal Services
3,282,458
3,193,384
89,074
58%
57%
5,627,071
5,627,071
-
Materials and Services
6,465,546
3,709,810
2,755,736
58%
33%
g)
11,083,793
11,083,793
-
Capital Outlay
2,129,167
5,126
2,1249041
58%
0%
g)
3,650,000
3,650,000
-
Transfers Out
175,000
-
175,000
58%
0%
300,000
300,000
-
Contingency
1,030,396
-
1,030,396
58%
n/a
1,766,393
-
1
766
393
,
,
TOTAL REQUIREMENTS
13,082,567
6,908,320
6,174,247
58%
31%
22,427,257
20,660,864
1,766,393
NET (Resources - Requirements)
2,663,679
9,804,372
7,140,693
-
1,869,322
1,869,322
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
Seven Months Ended
January 31, 2009
Year to Date
Year End
Budget
Actual
Variance
FY %
Coll. %
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital
$ 663,144
$ 700,907
$ 37,763
100%
106%
$ 663,144
$ 700,907
$ 37,763
Revenues
State Miscellaneous
19,186
23,180
3,994
58%
70%
a)
32,890
32,890
-
SB 1145
1,693,968
1,451,865
(242,103)
58%
50%
b)
2,903,945 1
2,903,945
-
Probation Work Crew Fees
19,833
28,173
8,340
58%
83%
d)
34,000
34,000
-
Miscellaneous
2,917
1,870
(1,047)
58%
37%
5,000
5,000
-
Electronic Monitoring Fee
64,167
98,858
34,691
58%
90%
c)
110,000
110,000
-
Probation Superv. Fees
145,833
143,185
(2,648)
58%
57%
250,000
250,000
-
Interest on Investments
16,430
18,883
2,453
58%
67%
28,165 !
28,165
-
Crime Prevention Services
-
6,250
6,250
58%
n/a
-
25,000
25,000
Drug Court - Byrne
29,167
5,816
(23,351)
58%
12%
f)
50,000
29,167
(20,833)
Total Revenues
1,991,501
1,778,080
(213,421)
58%
52%
3,414,000
3,418,167
4,167
Transfers In-General Fund
91,629
91,629
-
58%
58%
157,078
157,078
-
Transfers In-Video Lottery
61,833
61,833
-
58%
58%
106,000
106,000
-
Transfers In-Sheriff
29,167
25,000
(4,167)
58%
50%
50,000
50,000
-
TOTAL RESOURCES
2,837,274
2,657,449
(179,825)
58%
61%
4,390,222
4,432,152
41,930
REQUIREMENTS: Exp.
Expenditures
Personal Services 1,864,595 1,721,459 143,136 58% 54%
3,196,449
3,196,449 -
Materials and Services 403,818 492,414 (88,596) 58% 71% e)
692,259
692,259 -
Capital Outlay 58 - 58 58% 0%
100
- 100
Contingency 292,492 - 292,492 58% n/a
501,414
- 501,414
TOTAL REQUIREMENTS 2,560,963 2,213,873 347,090 58% 50%
4,390,222
3,888,708 501,514
NET (Resources - Requirements) 276,311 443,576 167,265
-
543,444 543,444
a) Received two quarters of subsidy with one years worth of AIP funds.
b) Funding for two quarters received.
c) Increased use of Electronic Monitoring Devices, in lieu of jail sanctions. Increased court requests for EMD's.
d) New Community Service Specialist has increased efficiency of program thus service population being manag
ed closer and has
better collection rate
e) Recent reorganization required building modifications for Redmond and Bend offices.
f) Byrne grant hasn't released funds.
COMM ON CHILDREN & FAMILIES
Statement of Financial
Operating Data
Seven Months
Ended
January 31, 2009
Year to Date
Year End
Budget
Actual
Variance
FY %
Coll. %
Bud et
Projection
Variance
RESOURCES:
Beg. Net Working Capital
$ 571,035
$ 532,187
$ (38,848)
100%
93%
$ 571,035
$ 532,187
$ (38,848)
Revenues
Federal Grants
138,119
157,845
19,726
58%
67%
a)
236,775
310,560
73,785
Title IV - Family Sup/Pres
21,964
18,601
(3,363)
58%
49%
a)
37,652
40,982
3,330
HealthyStart Medicaid
75,833
23,655
(52,178)
58%
18%
b)
130,000
95,000
(35,000)
Child Care Block Grant
44,136
8,719
(35,417)
58%
12%
a)
75,661
87,779
12,118
Level 7 Services
102,196
122,488
20,292
58%
70%
a)
175,193
201,546
26,353
Juvenile Crime Prevention
231,613
168,564
(63,049)
58%
42%
a)
397,050
471,171
74,121
State Prevention Funds
80,208
43,750
(36,458)
58%
32%
0g)
137,500
187,499
49,999
HealthyStart /R-S-G
213,510
357,117
143,607
58%
98%
b)
366,017
357,117
(8,900)
OCCF Grant
431,255
729,986
298,731
58%
99%
j)
739,295
876,986
137,691
Miscellaneous
4,667
6,493
1,826
58%
81%
8,000
8,000
-
Court Fines & Fees
14,000
35,061
21,061
58%
146%
c)g)
24,000
75,000
51,000
Interest on Investments
14,583
21,418
6,835
58%
86%
d)
25,000
40,000
15,000
Grants-Private
5,833
-
(5,833)
58%
0%
e)
10,000
5,000
(5,000)
Total Revenues
1,377,917
1,693,697
315,780
58%
72%
2,362,143
2,756,640
394,497
Trans from General Fund
204,922
204,922
-
58%
58%
351,295
351,295
-
Trans from GF-Other
4,020
3,446
(574)
58%
50%
6,891
6,891
-
Total Transfers In
208,942
208,368
(574)
58%
58%
358,186
358,186
-
TOTAL RESOURCES
2,157,894
2,434,252
276,358
58%
74%
3,291,364
3,647,013
355,649
REQUIREMENTS:
Exp.
Expenditures
Personal Services
331,416
287,523
43,893
58%
51%
i)
568,142
519,399
48,743
Materials and Services
1,331,990
1,161,203
170,787
58%
51%
g)h)
2,283,412
2,661,177
(377,765)
Capital Outlay
58
-
58
58%
0%
100
-
100
Contingency
256,498
-
256,498
58%
n/a
439,710
-
439
710
,
TOTAL REQUIREMENTS
1,919,962
1,448,726
471,236
58%
44%
3,291,364
3,180,576
110,788
NET (Resources - Requirements)
237,932
985,526
747,594
-
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
Seven Months Ended
January 31, 2009
RESOURCES:
Beg. Net Working Capital
Revenues
State Grant
Miscellaneous
Refunds/Reimbursements
Franchise 3% Fees
Commercial Disp. Fees
Private Disposal Fees
Franchise Disposal Fees
Yard Debris
Special Waste
Interest
Sale of Equip & Material
Total Revenues
TOTAL RESOURCES
REQUIREMENTS
Expenditures
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
Year to Date Zear End
Budget Actual Variance FY % Coll. % Budget ection Variance
$1,221,164 $ 1,254,853 $ 33,689 100% 103% $1,221,164 $ 1,254,853 $ 33,689
26,833
-
(26,833)
20,417
17,426
(2,991)
-
15,938
15,938
116,667
27,095
(89,572)
976,918
732,692
(244,226)
914,500
803,011
(111,489)
2,815,404
2,501,200
(314,204)
40,979
38,724
(2,255)
17,500
10,543
(6,957)
58,333
30,613
(27,720)
29,167
52,497
23,330
5,016,718
4,229,739
(786,980)
6,237,882 5,484,591 (753,291) 58% 56%
58%
0%
a)
46,000
46,000
-
58%
50%
35,000
30,000
(5,000)
58%
N/A
b)
-
15,938
15,938
58%
14%
c)
200,000
200,000
-
58%
44%
d)
1,674,716
1,321,000
(353,716)
58%
51%
1,567,714
1,421,000
(146,714)
58%
52%
4,826,406
4,450,000
(376,406)
58%
55%
70,249
75,000
4,751
58%
35%
e)
30,000
30,000
-
58%
31%
100,000
57,000
(43,000)
58%
105%
f)
50,000
65,000
15,000
58%
49%
8,600,085
7,710,938
(889,148)
Exp.
1,058,748
1,038,716
20,032
2,571,133
2,239,186
331,947
566,876
408,859
158,017
140,423
65,415
75,008
1,085,858
930,735
155,123
306,024
-
306,024
58%
58%
58%
58%
58%
58%
57%
51% g)
42%
27% h)
50% i)
n/a
TOTAL REQUIREMENTS 5,729,062 4,682,911 1,046,151 58% 48%
9,821,249 ' 8,965,790 (855,459)
1,814,996
1,816,455
(1,459)
4,407,657
4,078,784
328,873
971,788
971,788
-
240,725
146,275
94,450
1,861,470
1,361,470
500,000
524,613
-
524,613
9,821,249 ' 8,374,772 1,446,477
NET (Resources - Requirements) 508,820 801,680 292,860 - 591,018 591,018
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
i) Will not be transferring the balance.
Risk Management
Statement of Financial Operating Data
Seven Months Ended
January 31, 2009
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
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
Professional Service
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
Total Insurance Administration
Year to Date
Year End
Budget 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
234,448
234,444
(4)
58%
58%
401,910
401,910
-
167,005
167,006
1
58%
58%
286,294
286,294
-
104,614
104,326
(288)
58%
58%
179,338
179,338
-
563,097
588,259
25,162
58%
61%
965,309
965,309
-
88,506
93,632
5,126
58%
62%
151,725
151,725
-
1,750
28,191
26,441
58%
940%
3,000
28,191
25,191
11,667
630
(11,037)
58%
3%
20,000
20,000
-
175
210
35
58%
n/a
300
300
-
2,917
-
(2,917)
58%
0%
5,000
5,000
-
14,583
10,360
(4,223)
58%
41%
25,000
25,000
-
29,167
46,964
17,797
58%
94%
50,000
50,000
-
1,217,928
1,274,022
56,094
58%
61%
2,087,876
2,113,067
25,191
58
-
(58)
58%
0%
100
(100)
3,717,986
3,823,730
105,744
58%
83%
4,587,976
4,662,775
74,799
Ex .
6,902
1,050
6,905
143,544
184
758,333
158,584
758,333
58%
12% a)
1,300,000
400,000
900,000
149,933
41,176
195,417
191,109
195,417
58%
57%
335,000
335,000
-
93,333
417,083
942
23,444
471
8,153
33,010 93,333 58% 21% b)
398,627
6,250
24,845
5,455
22,588
55,401
513,165 417,083 58%
37,917 96,554 (58,637) 58%
1,502,083 992,422 1,405,529 58%
160,000 125,500 34,500
72% c) 715,000 815,000 (100,000)
149% d) 65,000 150,000 (85,000)
39% 2,575,000 1,825,500 749,500
210,675
170,544 40,131
58%
47%
361,157 361,157 -
112,002
83,191 28,811
58%
43%
192,004 192,004 -
58
- 58
58%
0%
100 - 100
322,736
253,735 69,001
58%
46%
553,261 553,161 100
Contingency
851,500
- 851,500
58% n/a
1,459,715 - 1,459,715
TOTAL APPROPRIATIONS/EXPENDITURES
2,676,319
1,246,157 2,326,030
58% 27%
4,587,976 2,378,661 2,209,315
NET
1,041,667
2,577,573 2,431,774
- 2,284,114 2,284,114
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 settlement/closing of $140,000 claim and an upcoming 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
Seven Months Ended
January 31, 2009
Year to Date
Revised
Year End
Budget
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
7,278,425
7,431,409
152,984
58%
60%
a)
12,477,300
12,739,748
262,448
P/T Emp - Add'I Prem
76,417
29,665
(46,752)
58%
23%
b)
131,000
51,000
(80,000)
Employee Prem Contribution
209,922
201,075
(8,847)
58%
56%
359,866
339,866
(20,000)
COIC
466,667
676,586
209,919
58%
85%
800,000
1,120,000
320,000
Retiree / COBRA Co-Pay
233,333
357,714
124,381
58%
89%
400,000
600,000
200,000
Medical Services Reimb
-
11,986
11,986
58%
n/a
-
11,986
11,986
Prescription Rebates
-
10,393
10,393
58%
n/a
-
10,393
10,393
Interest
218,750
272,353
53,603
58%
73%
375,000
450,000
75,000
Total Revenues
8,483,514
8,991,181
507,667
58%
62%
14,543,166
15,322,992
779,826
TOTAL RESOURCES
22,483,514
23,853,599
1,370,085
92%
84%
28,543,166
30,185,410
1,642,244
REQUIREMENTS
Exp.
Expenditures:
Personal Services
66,334
63,161
3,173
58%
56%
113,715
113,715
-
Materials & Services
Conferences and Seminars
1,750
1,410
340
58%
47%
3,000
3,000
-
Claims Paid-Medical/Rx
6,879,046
5,585,923
1,293,123
58%
47%
c)
11,792,650
9,369,935
2,422,715
Claims Paid-DentalNision
938,652
912,508
26,144
58%
57%
c)
1,609,117
1,530,658
78,459
Refunds
-
(25,199)
25,199
58%
n/a
(25,199)
25,199
Insurance Expense
208,548
213,691
(5,143)
58%
60%
357,511
357,511
-
State Assessments
37,333
134,149
(96,815)
58%
210%
d)
64,000
134,149
(70,149)
Administration Fee
158,726
159,450
(724)
58%
59%
272,102
272,102
-
PPO Fee
27,462
20,319
7,143
58%
43%
47,077
47,077
-
Health Impact
24,967
28,875
(3,908)
58%
67%
42,800
42,800
-
Printing
4,667
8,977
(4,310)
58%
112%
8,000
8,000
-
Program Supplies
1,167
180
987
58%
9%
2,000
2,000
i
-
Other
8,845
18,734
(9,889)
58%
124%
15,163
15,163
-
Total Materials & Services
8,291,162
7,059,017
1,232,145
58%
50%
14,213,420
11,757,196
2,456,224
Capital Outlay
-
-
-
58%
0%
100
-
100
Contingency
8,292,626
-
8,292,626
58%
0%
14,215,931
-
14,215,931
TOTAL REQUIREMENTS
16,650,122
7,122,178
9,527,944
58%
25%
28,543,166
11,870,911
16,672,255
NET (Resources - Requirements)
5,833,392
16,731,421
10,898,030
-
18,314,499
18,314,499
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 31 weeks of claims paid; YTD average is $209,616.81 per week.
d) State Assessment is paid in August and January.
DESCHUTES COUNTY 911
Statement of Financial Operating Data
Seven Months Ended
January 31, 2009
Year to Date
1
Revised
Year End
Budget
Actual
Variance
% of FY
% Coll.
Budget
L
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
3,486,611
5,253,724
1,767,113
58%
88%
a)
5,977,048
5,876,474
(100,574)
Property Taxes - Prior
33,046
85,865
52,819
58%
152%
b)
56,650
96,500
39,850
State Reimbursement
12,833
14,445
1,612
58%
66%
22,000
22,000
-
Telephone User Tax
469,635
433,462
(36,173)
58%
54%
805,089
805,089
-
Data Network Reimb.
19,833
25,128
5,295
58%
74%
34,000
33,164
(836)
Jefferson County
12,825
31,829
19,004
58%
145%
c)
21,985
31,829
9,844
User Fee
19,542
19,429
(113)
58%
58%
33,500
33,500
-
Contract Payments
40,833
58,983
18,150
58%
84%
70,000
70,000
-
Miscellaneous
4,813
8,901
4,088
58%
108%
d)
8,250
8,901
651
Interest
29,167
64,768
35,601
58%
130%
e)
50,000
100,000
50,000
Interest on Unsegregated Tax
758
2,218
1,460
58%
171%
1,300
2,218
918
Total Revenues
4,129,896
5,998,752
1,868,856
58%
85%
7,079,822
7,079,675
(147)
TOTAL RESOURCES
6,523,013
8,635,638
2,112,625
58%
91%
9,472,939
9,716,560
243,621
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
Exp.
2,174,681
1,979,811 194,870
58%
53%
3,728,025
3,728,025 -
516,967
429,943 87,024
58%
49%
886,229
886,229 -
140,000
- 140,000
58%
0% f)
240,000
107,022 132,978
77,000
- 77,000
58%
0% g)
132,000
132,000 -
75,833
- 75,833
58%
0%
130,000
130,000 -
2,541,400
- 2,541,400
58%
n/a
4,356,685
- 4,356,685
5,525,881
2,409,754 3,116,127
58%
25%
9,472,939
4,983,276 4,489,663
NET (Resources - Requirements) 997,132 6,225,884 5,228,752 - 4,733,284 4,733,284
a) Historically, 85% of property tax receipts are collected through November.
b) Delinquent FY 2008 taxes exceeded amounts estimated.
c) Camp Sherman tax revenue. Revise year end projection to reflect previous 7 month history.
d) Miscellaneous charges for CAD printouts/tapes revenue is higher than anticipated.
e) Based on the first 7 months of actual, the interest for FY 2009 will be projected at $100,000.
0 Payment required for FY 2009 on Deschutes County FF&C 2008A borrowing (construction of new building).
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Deschutes County - Fair and Expo Center
YTD-Budget Basis
Statement of Financial Operating Data
Seven Months Ended January 31, 2009
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 Proiection Variance
$ 150,000 $ 142,470 $ (7,530) 100%
15,000
4,096
(10,904)
58%
-
3,146
3,146
58%
3,000
298
(2,702)
58%
2,000
280
(1,720)
58%
337,000
220,092
(116,908)
58%
4,662
2,182
(2,480)
58%
-
-
-
58%
34,000
15,323
(18,677)
58%
2,000
-
(2,000)
58%
4,000
588
(3,412)
58%
104,500
75,491
(29,009)
58%
35,000
47,000
12,000
58%
-
-
-
58%
10,000
-
(10,000)
58%
551,162 368,496 (182,666) 58%
95% $ 150,000 $ 142,470 $ (7,530)
12%
35,000
24,096
(10,904)
79%
4,000
7,146
3,146
5%
6,000
3,298
(2,702)
6%
5,000
3,280
(1,720)
36%
610,000
493,092
(116,909)
27%
8,000
5,520
(2,480)
0%
4,000
4,000
-
23%
67,000
48,323
(18,677)
0%
15,000
13,000
(2,000)
1 %
55,000
51,588
(3,412)
27%
280,000
250,991
(29,009)
49%
95,000
107,000
12,000
0%
45,000
45,000
-
0%
10,000
-
(10,000)
30% 1,239,000 1,056,333 (182,667)
468,026 365,177 (102,850) 58% 58% 633,203 530,353 (102,850)
1,169,188 876,142 (293,046) 58% 43% 2,022,203 1,729,156 (293,047)
Exp.
493,500
468,002
25,498
58%
452,354
324,459
127,895
58%
73,990
73,990
(0)
58%
-
-
-
58%
67,000
67,000
-
58%
112,189
-
112,189
58%
55%
846,075
820,577
25,498
42%
775,739
669,078
106,661
87%
85,064
117,104
(32,040)
0%
45,000
-
45,000
86%
78,000
78,000
-
n/a
192,325
-
192,325
TOTAL REQUIREMENTS
1,199,033
933,451
265,582 58%
46% 2,022,203 1,684,759
337,444
NET (Resources - Requirements)
(29,845)
(57,309)
(27,464)
- 44,397
44,397
Accrued Revenue (Accounts Receivable):
Current Month Events 14,000
Prior Months 5,417
Total Accounts Receivable 19,417
Deposits Received for Future Events:
FY 2009:
February
5,200
March
9,550
April
5,252
May
3,450
June
2,400
FY 2010
10,905
FY 2011 & Beyond
36,860
TOTAL
73,617
RESOURCES:
Beg. Net Working Capital
$ _ $
$ _
Receipts:
Security & Traffic Reimb
2,000
-
(2,000)
Miscellaneous
-
60
60
Vending Machines
_
-
-
Telephone Fees - Events
-
140
140
Special Events Revenues
34,000
36,737
2,737
Interest
666
85
(581)
Parking Fees
_
_
_
Storage
-
1,076
1,076
Camping at F & E
_
_
-
Horse Stall Rental
_
_
_
Concession % - Food
18,000
14,000
(4,000)
Rights (Signage, etc.)
18,000
21,000
3,000
Interfund Contract
_
_
-
Video Lottery
_
_
-
Total Receipts
72,666
73,098
432
Deschutes County Fair and Expo Center
Statement of Financial Operating Data
January 2009
Budget Actual Variance
Transfer In:
GF, TRT, Welcome Center
Total Transfers
TOTAL RESOURCES 72,666 73,098 432
REQUIREMENTS:
Expenditures:
Personal Services
70,500
67,152
3,348
Materials and Services
64,622
62,581
2,041
Debt Service
_
_
_
Capital Outlay
_
Transfers Out
_
Contingency
_
TOTAL REQUIREMENTS
135,122
129,733
5,389
NET (Resources - Requirements)
(62,456)
(56,635)
5,821
Deschutes County
Fair and Expo Center
Accounts Receivable
January 31, 2009
Current Month
Food & Beverage Estimate
Total Current Month
Prior Months:
October, 2008
Hunter Jumpers
KRDM Dance
August, 2008
White Stallion Productions
April, 2006
NW Expo & Trade show
Total Prior Months
Total Accrued Revenue as of January 31, 2009
14,000.00
14,000.00
1,000.00
1,002.00
2,500.00
915.00
5,417.00
19,417.00
Deschutes County
Bethlehem Inn (Fund 128)
January 31, 2009
RESOURCES:
Beg. Net Working Capital
Revenues
Grants - Private
Total Revenues
TOTAL RESOURCES
Year to Date Year End
Budget Actual Variance FY % Coll. % Bud et 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 -
(2,600,000) (2,619,549) (19,549) 17% -2620% 100,000 80,451 (19,549)
REQUIREMENTS: EXp.
Expenditures
Debt Service (Negative Int Rev) - 46,920 (46,920) 17% 47% b) 100,000 100,000 -
TOTAL REQUIREMENTS - 46,920 (46,920) 17% 47% 100,000 100,000 -
NET (Resources - Requirements) (2,600,000) (2,666,469) (66,469)
a) The beginning working capital is $19,549 less than estimated for the FY 2009 budget.
b) January interest expense was $5,575; average monthly interest is $6,703.
- (19,549) (19,549)
Deschutes County
General Support Services - BOCC
Conference/Seminar, Education/Training and Related Travel Expenditures
FY 2009
Jul
Au Se Oct
Nov Dec Jan
YTD Total
Tammy Baney
Conf/Sem & Educ/Training
2,300 314
-
- 40
2,654
Travel meals -
- - -
j -
40
-
40
Accommodations
-
- - 1 238
-
363
-
600
Airfare
-
_
-
Mileage reimbursement
-
74 - 278
117
j 453
104
1,026
Ground Transport
-
- I 91 -
-
24
-
115
Total Baney
74 j 2,391 830
117
1-880
144
4,436
Mike Daly
j
j
Conf/Sem & Educ/Training
-
- 26 360
-
-
-
386
Travel Meals
-
396 1 - 12
- 29
-
437
Accommodations
-
- - 540
141 -
-
680
Airfare
_
_
Mileage reimbursement
-
82 j - 242
420 j 331
18
1,092
Ground Transport
44 - -
- 15
_
-
59
Total Daly
-
522 26 j 1,154 j 561 1 374
18
2,654
Dennis Luke
Conf/Sem & Educ/Training
- j - 26 219 -
260
505
Travel Meals
- - j - - 25 66
25
116
Accommodations
j - - - 429 98 15
98
640
Airfare
_
_
.
Mileage reimbursement
- 85
137 246 239 228
248
1,183
Ground Transport
Total Luke
85
163 895 j 362 j 308
631 j
2,444
Alan Unger
j
j
Conf/Sem & Educ/Training
- -
-
- - -
-
-
Travel Meals
Accommodations
Airfare
Mileage reimbursement
Ground Transport
i
. I
Total Unger
- -
-
- -
- j
-
-
BOCC Staff
Conf/Sem & Educ/Training
Travel Meals
Accommodations
Airfare
Mileage reimbursement -
-
- -
-
-
16
16
Ground Transport
Total BOCC Staff
-
- ! -
-
-
16
16
Total - BOCC Department
j
1
Conf/Sem & Educ/Training
-
- 2,352 893 j
-
-
300
3,545
Travel Meals
-
396 j - 12
25 1
134
25
593
Accommodations
-
- 1 - 1,207
238
378 j
98
1,921
Airfare
Mileage Reimbursement
241 137 766
776
1,011
386
3,317
Ground Transport
-
44 91 -
- 39
-
174
Total - BOCC Department
1
681 2,580 2,879
1,039 1,563
809 1
9,550
FY 2009 Budget
21,250
~
Percent Expended
-
j
44
9O/
2/17/2009
Date: February 11, 2009
To: Deschutes County Board of Commissioners
From: Judith Ure, Management Analyst
Subject: Special Transportation Fund Advisory Committee Recommendations for
Discretionary Grant Awards
Special Transportation Fund Discretionary Grant Program
Each biennium, Deschutes County solicits applications from local transportation service providers
for projects to be included in the County's request for funding through the Oregon Department of
Transportation (ODOT) Special Transportation Fund (STF) Discretionary Grant Program. Programs
and projects supported by STF Discretionary Grant Program funds can address a wide variety of
uses including capital equipment purchases, vehicle maintenance, and operations. Applications
submitted are reviewed by the STF Advisory Committee which then formulates a recommendation
for consideration by the Board of County Commissioners. Upon Board approval, staff compiles the
recommendations into a composite County request for grant funds.
Program Changes for Fiscal Year 2009-11
In the past, County recommendations to award funds through the STF Discretionary Grant
Program were advisory only. Recommendations for funding accepted by the Board of
Commissioners were forwarded to ODOT to be placed in a competitive pool that was reviewed
by Public Transit Division (PDT) staff, then presented to the Oregon Public Transportation
Advisory Committee which made a final recommendation that was eventually submitted for
approval by the Governor's office. ODOT determined that this process was cumbersome and
inefficient and, as a result, has made significant changes to the way Discretionary Grant Program
funding will be allocated for fiscal year 2009-11. Beginning this cycle, applications will no
longer compete on a statewide basis and final award decisions will be made at the local level
with limited additional review by PDT staff. Most significantly, however, Discretionary Grant
Program funding will now be distributed to Counties on a formula basis that considers total
population, percentage of elderly residents, percentage of residents with disabilities, and other
factors. The practical outcome of this decision is that Deschutes County will receive $479,136
less this cycle than last.
STF Advisory Committee Review Process
ODOT allocated a total of $550,813 to Deschutes County to fund STF Discretionary Grant
requests. In response to a public solicitation, the County received requests for grants in the
amount of $1,258,727. As a result, transportation providers that submitted multiple applications
for funding were asked to prioritize their requests in order of greatest need. STF Advisory
Committee members considered this information as well as the community priorities outlined in
the Deschutes County Coordinated Human Services Transportation Plan (with draft revisions),
applicant history; scope of benefit, geographical impact, and sustainability issues to formulate
preliminary individual recommendations for discussion purposes. During a public meeting held
on February 3, 2009, the STF Committee met as a group to develop a consensus
recommendation for the Board's consideration. Representatives of each applicant agency
attended that meeting to provide additional information and answer Committee member
questions.
The attached table details all of the applications submitted and the STF Advisory Committee's
recommendations for awards (highlighted in gray). As funding was not adequate to provide for
all of the applicant agency's top priorities, the Committee chose to prorate these requests to
allow each agency to receive approximately 85% of the amount requested for its area of greatest
need.
ODOT has indicated that additional funding may become available if a 2% increase in the gas
tax proposed by the Governor in his 2009 Jobs and Transportation Act is enacted. As a result,
ODOT has requested that all applications submitted be ranked, regardless of whether they are
currently recommended for funding or not, with the intention of approving additional programs
and projects in descending order if additional funds do become available at a later date.
Immediately following the applications recommended for funding, the STF Committee chose to
rank the approximately 15% that was reduced from the top ranking requests. All other programs
and projects follow in order of Committee preference.
Board Action
Staff recommends that the Board of Commissioners approve the recommendations of the STF
Advisory Committee as submitted and to authorize the Board Chair to sign the County's 2009-11
Discretionary Grant Program application to ODOT when available.
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2/23/2009
Actuarial eqivalent costs of benefits per subscriber
for the August 1, 2008- July 31, 2009 plan year
based on current enrollment by family status
Standard Plan
Ee 35% Hi
gh Ded Plan
Ee 35%
Employee only
498.27
174.39
403.33
141.17
Employee/ Spouse
1021.44
357.50
826.82
289.39
Employee/ Child(ren)
871.97
305.19
705.82
247.04
Employee/ Family
1395.15
488.30
1129.31
395.26
Current COBRA Premium
Standard Plan Ee 35% High Ded Plan Ee 35%
Composite Rate 1236.01 432.60 635.01 222.25
r
r
February 9, 2009
Ronda Connor
Deschutes County
Benefits Coordinator
1300 NW Wall St Suite 201
Bend OR 97701
Dear Ronda:
RE: Reportable Income for Covered Children
I understand that you have recently evaluated the dependent eligibility provisions of the
Deschutes County Employee Benefits Plan as compared to IRS guidelines. You have
concluded that if employees choose to keep a non-student child on the health plan you
will have to add the fair market value of the premium for the dependent(s) as taxable
income. You asked that I help to determine the fair market value of dependent premium.
This letter documents my calculations of the expected cost of dependent child(ren)
coverage based on the Plan's claims experience.
Typically, the fair market value could be derived from funding rates and/or COBRA
rates. However, Deschutes County does not use a tiered rate structure with separate rates
for employees and dependents, but rather maintains a single composite rate for funding
and COBRA purposes. Also, the funding rates are generally are set at a fairly
conservative level and therefore would likely exceed the actuarially determined expected
cost of coverage.
I began by developing an estimated of expected costs per employee for the August 1,
2008 - July 31, 2009 plan year. I based my projection on claims incurred from January
2006 through December 2008 and paid through December 2008. 1 added the estimated
incurred but unpaid claims to the amounts already paid to arrive at estimated incurred
claims for each month. I summarized the monthly amounts into four experience periods:
I. January 1, 2006 through July 31, 2006
2. August 1, 2006 through July 31, 2007
3. August 1, 2007 through July 31, 2008
4. August 1, 2008 through December 31, 2008
Next, I adjusted claims for plan changes to bring all historic claims to the current level of
benefits (for medical, using the Standard Plan). I then calculated average incurred
claims per subscriber per month for each of the experience periods. I projected the
historic experience to the current plan year using a trend rate of 9% for medical and 7%
for dental. These rates are supported by historic patterns at Deschutes County.
Ronda Connor
February 9, 2009
Page 2
I added the cost of stop loss insurance and claims administration expenses to arrive at
projected total costs per subscriber based on each of the four historic periods. I based
my estimate of expected total cost on a weighted average of the four periods. While a
funding/COBRA rate would typically include some margin for adverse claims
Fluctuations, I did not include any margin in this calculation, as it is intended to be a best
estimate. Exhibit I provides the detail of this calculation.
The next step was to convert the composite medical and dental expected cost per
subscriber into a tiered equivalent using enrollment by family status. I did this separately
for medical and dental since not all subscribers have dental coverage. I also developed
separate rates for the Standard and HDHP medical plans.
The table below shows tiered premium rates that are actuarially equivalent to the
expected cost of benefits per subscriber for the August 1, 2008 - July 31, 2009 plan year,
based on the current enrollment by family status:
Standard FIDHP
Medical
Medical
Dental
Employee only
$ 442.03
$ 347.09
$ 56.24
Employee/spouse
906.16
711.54
115.28
Employee/child(ren)
773.56
607.41
98.41
Employee/family
1,237.69
971.85
157.46
The relativities between employee, spouse and children rates were not based on the actual
claims experience of Deschutes County, but rather on actuarial relationships. Similarly,
the HDHP rates were developed based on the actuarial relative value of the benefits.
To determine the fair value of child(ren) premium that is taxable to the employee, we still
need to subtract the employee's contribution. This too presents some ambiguity, as all
employees pay $35 per month, regardless of family status. One approach (Scenario 1)
would be to attribute all of the employee's contribution to employee coverage. The other
(Scenario 2) would be to spread the $35 across all tiers proportionately. The resulting
taxable value for each approach is shown below:
Standard
MDHP
Medical + Dental
+ Dental
Scenario 1:
Gross Fair Value of Child(ren) Coverage
$ 373.70
$ 302.50
Employee Contribution
(0.00)
0.00
Company Provided Value
373.70
302.50
Scenario 2:
Gross Fair Value of Child(ren) Coverage
373.70
302.50
Employee Contribution
12.10
l~ 2.10)
Company Provided Value
361.60
290.40
Ronda C onnor
February 9, 2009
Page 3
I suggest that you review this development with your tax advisor to confirm which of
these approaches would best comply ,Avith the IRS reporting requirements. Let me know
if you have any questions.
Sincerely,
Sarah S. Plotkin. F.S.A.
Deschutes County
Projection of Benefit Costs for Ligus ii 2008 Plan Year
111106-7131106 8,11106-7131107 811/07-7/31103 811108-12131/08
Medical incurred claims
$ 3,579,204 $
6,021,502 $
7,320,062 $
3,611,975
Stop loss recoveries, adjusted to current stop loss level
-
-
-
-
Net medical incurred claims
3,579,204
6,521,502
7,320,062
3,611,975
Incurred claims adjusted to Standard Plan
3,579,204
3,521.502
7,320,062
3,661,404
Average number of subscribers
874
882
931
972
Incurred claims per subscriber per month
585.12
616.34
655.33
753.22
Number of months trend to August 2008 plan year
36
24
12
3.5
Trend factor to August 2008 plan year
1.295
1.188
1.090
1.025
Projected incurred claims
757.75
732.27
714.31
772.39 $
Prescription drug paid claims
611,093
1,236,378
1,421,291
585,170
Adjust to incurred
-
_
-
-
Estimated incurred claims
611,093
1,236,378
1,421,291
585,170
Incurred claims adjusted for plan design changes
611,093
1,236,378
1,421,291
585,170
Average number of subscribers
874
882
931
972
Incurred claims per subscriber per month
99.90
'116.85
127.24
120.38
Number of months trend to August 2008 plan year
36
24
12
3.5
Trend factor to August 2008 plan year
1.295
1.188
1.090
1.025
Projected incurred claims
129.37
138.83
138.69
123.44
Total projected claims
887.13
871.10
853.01
895.84
Claims administration expenses
28.50
28.50
28.50
28.50
Specific stop loss premium
27.57
27.57
27.57
27.57
Aggregate stop loss premium
3.89
3.89
3.89
3.89
Margin
-
-
-
-
Projected total medical cost
947.09
931.06
912.97
955.80
Dental incurred claims
514,761
1,031,574
1,230,665
502,884
Incurred claims adjusted for plan design changes
527,115
1,056,332
1,260,201
502,884
Average number of subscribers
816
824
874
911
Incurred claims per subscriber per month
92.28
106.82
'120.14
110.40
Number of months trend to August 2008 plan year
36
24
12
3.5
Trend factor to August 2008 plan year
1.225
1.145
1.070
1.020
Projected incurred claims
113.05
122.30
128.56
112.60
Claims administration expenses
2.50
2.50
2.50
2.50
Margin
-
-
-
-
Projected total dental cost
115.55
124.80
131.06
115.10
Weights
10%
20%
30%
40%
C;:ilibit
Weighted
745.48
131.69
877.17
28.50
27.57
3.89
937.13
119.37
2.50
121.87
100%
2/9/2009