2009-1396-Minutes for Meeting July 06,2009 Recorded 7/27/2009DESCHUTES COUNTY OFFICIAL RECORDS CJ X009.1396
NANCY BLANKENSHIP, COUNTY CLERK
,1,,~,~.~~~llllulll mrmmm w~.mssa
96C
Do not remove this page from original document.
Deschutes County Clerk
Certificate Page
If this instrument is being re-recorded, please complete the following
statement, in accordance with ORS 205.244:
Re-recorded to correct [give reason]
previously recorded in Book
or as Fee Number
and Page
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, JULY 6, 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 Givans, Auditor; Marty Wynne, Finance; Timm
Schimke, Solid Waste Department; Ronda Connor, Personnel; and Hillary Borrud
of The Bulletin. No other citizens were present.
Chair Baney opened the meeting at 1: 30 p.m.
1. Finance Update.
Mr. Wynne explained that the LGIP has hit a new low, below 1%. This is not
unexpected, as they are setting aside more reserves.
The best rate for CD's right now is about 1.7%. Most other sources are less
than 1%.
The room tax report for June is only down 13.5%; an average of 25% less was
expected. The general fund transfer to the Sheriff will be less, and the projected
year-end figures will be less for this. Property taxes came in a little higher than
expected; 91.0% versus 91.7%.
Mr. Wynne then went over the rest of the financial report, a copy of which is
attached.
2. Review of Changes to Health Benefits Plan Document, FY 2010.
Ronda Connor gave a brief overview of the document. Commissioner Luke
said that the EBAC renewal committee reviews the document and makes
recommendations to the overall EBAC group.
Minutes of Board of Commissioners' Work Session Monday, July 6, 2009
Page 1 of 5 Pages
Ms. Connor said that there are no state or federal mandates'for the items being
considered.
Timm Schimke said that the changes being considered bring the program more
in line with others throughout the country. Erik Kropp added that they are
considering conservative changes, due to the economy.
Dave Kanner asked about covering tobacco cessation programs. Ms. Connor
said that the proposed coverage is more generous than the one recently
mandated by the State. Both EBAC groups recommended this be covered.
In regard to alternative care, such as massage therapy and supplements, the total
at this time is $1,500 per person per year. Some employees have said this is not
enough to meet their medical needs.
In regard to Manley accounts, the funds cannot be carried over beyond 2.5
months past the renewal date, so employees often scramble to use up these
funds before they lose them.
Commissioner Baney asked what kind of documentation is required to keep
children over age 18 but who are in school on the program. Mr. Schimke stated
that this is asked for annually.
Colonoscopies and EBT's (heart scans) are procedures that are recommended
after age 50. Those are covered at 80% now; the renewal committee
recommended these be covered at 100% as a preventative measure. There are
no age requirements but a doctor's recommendation is necessary. If further
treatment is warranted, that cost is covered at 80%.
On July 10, three more items will be reviewed by the renewal committee and
the findings presented to EBAC. Bariatric surgery, dental charge structure
(there are no contracts in place so some dentists charge much more for "usual
and customary"), and foot orthotics (currently excluded).
Commissioner Luke asked why some benefits are not given to retirees. Ms.
Connor stated that it is a tiered system, and retirees are often covered by
Medicare.
Mr. Wynne observed that health benefits are being discussed a lot, and many
employers are talking about reducing benefits or charging the employee more.
Minutes of Board of Commissioners' Work Session Monday, July 6, 2009
Page 2 of 5 Pages
Commissioner Baney stated that she feels there should be no deductible for the
removal of suspicious skin lesions, as this condition can end up being
cancerous, which is much more expensive to treat in the long term.
Commissioner Unger asked about a proposed wellness program. Mr. Kropp
stated that they are looking at an RFP for this service.
3. Update of Commissioners' Meetings and Schedules.
Commissioner Unger is working with the Deschutes Water Alliance, and they
will give a presentation this week in La Pine.
The Board's joint work session with the City of La Pine Council is scheduled
for Tuesday evening.
The groundbreaking ceremony at the site of the new 911 /Oregon State Police
building is scheduled for July 8.
The regular meeting with the City of Redmond Council is scheduled for July 9.
4. Other Items.
Commissioner Baney said that she spoke with Joani Hammond of the
Department of Environmental Qualify, at 5:30 on July 22 at La Pine High
School. Want to get an agenda in place, the Board is supportive of DEQ but
they need to anticipate next steps. They want to take public testimony, but
Commissioner Baney thinks that this would be a reiteration of what has already
been said. Mr. Kanner suggested that a work session ahead of time would be
helpful to determine how the meeting should be handled.
Commissioner Baney stated that Ms. Hammond wants to align comments.
However, Commissioner Baney is concerned that the DEQ is not taking
ownership of the issue, which is now in its hands. Also, the documents that are
a part of this issue were written by the DEQ in the first place.
The County is now in a supportive role on what the DEQ plans to do, but
Commissioner Baney did not feel that DEQ plans to take charge in that fashion.
They will bring someone from DLCD to the meeting, and they want several
citizens to be involved. The Klamath County Commissioners will be invited so
they can get up to speed on the process.
Minutes of Board of Commissioners' Work Session Monday, July 6, 2009
Page 3 of 5 Pages
The Commissioners indicated they would prefer to have invited testimony,
whereby a few citizens representing the population are allowed to speak, and
not open it up for everyone to have a say as much of this would probably be
redundant. Commissioner Luke suggested that DEQ, not the Board, invite the
representative citizens.
The meeting needs to be DEQ's, not the Board's. The County is an agent of the
State and needs to play a supportive role at this time. The State agency needs to
explain the next steps. However, they will likely want to push the County for
the grant funds to be turned over to them.
The meeting needs to be informational and the County should not be pulled
further into the process, but be supportive and observe. Commissioner Baney
said that if the DEQ wants to open it up to public testimony in general, she
would not attend the meeting. It needs to be the DEQ's meeting and not the
County's; otherwise, it will be a repeat of other meetings if the County is too
involved at this point. The DEQ is free to hold its own meetings to gather
testimony if that is what they feel is necessary.
Mr. Kanner said that the upcoming joint meeting of the Planning Commission
has a big agenda item - destination resort remapping - and some individuals
and groups want to speak. Commissioner Baney wants to limit testimony to
perhaps three minutes. She does not want this testimony to take over the entire
meeting.
Commissioner Luke said that there are seven Planning Commission members
and the purpose is to get feedback from the Board on the direction they are
taking on various items. The public testifying is not going to give the
Commission input on how the Board feels. Commissioner Unger agreed. They
can submit information in writing to the Commission or the Board either prior
to the committee or later.
Mr. Kanner stated the fee waivers for food handler permits have been
considered. There are seven that have fixed kitchen facilities, but there are
another 90 that are temporary. The question is how to handle the others, which
primarily are fundraisers for various groups.
Minutes of Board of Commissioners' Work Session Monday, July 6, 2009
Page 4 of 5 Pages
5. Executive Session, called under ORS 192.660(2)(h), Pending or Threatened
Litigation.
Executive session began at 2:45. The Board briefly came out of executive
session to take action.
LUKE: Move to defend the Thornburgh appeal at the Supreme Court, and
draft the appropriate paperwork.
UNGER: Second.
VOTE: LUKE: Yes.
UNGER: Yes.
BANEY: Chair votes yes.
At this time, the Board again convened in executive session, this time under ORS
192.660(2) (a), the evaluation of the employment-related performance of the chief
executive officer of the public body.
The executive session ended at 3:25 p.m., at which time the Board reconvened in
regular session.
Commissioner Luke moved to add 500 points to County Administrator Dave
Kanner's point bank on the Deschutes County employee recognition website.
Commissioner Luke noted that this is the same number of points awarded to all
elected officials in 2009 by the Elected Officials Compensation Committee. This
motion was seconded by Commissioner Unger, and unanimously approved.
Being no further items addressed, the meeting adjourned at 3:3 Op.m.
DATED this 6th Day of July 2009 for the Deschutes Co ty Board of
Commissioners.
Tammy Baney, C air
ATTEST:
Recording Secretary
C-,
Dennis R. Luke, Vice Chair
a, &Vt 1~~ -
Alan Unger, Commissioner
Minutes of Board of Commissioners' Work Session Monday, July 6, 2009
Page 5 of 5 Pages
t
r
-C
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, JULY 6, 2009
1. Finance Update - Marty Wynne
2. Review of Changes to Health Benefits Plan Document, FY 2010 - Ronda
Connor
3. Update of Commissioners' Meetings and Schedules
4. Other Items
5. Executive Session, called under ORS 192.660(2)(h), Pending or Threatened
Litigation - Laurie Craghead
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
lfyou 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 alternative formats or for further information.
Monthly Meeting with Board of Commissioners
Finance Director/Treasurer
AGENDA
July 6, 2009
(1) Monthly Investment Report
(2) May Financials
n
CO '
ca ~
N
O
D
'
00
O
O LO
tM
O
~
P
P
Of
0
'
co
}
Cl)
M
N
0
O
O
N
r
m
0)
EH
CA
d
}
A
O
f
00 ,
LO
O P
Lo
00
'
U.
Cl)
M P
P
O
N
1
N P
T
A
C
4
N
N
t0
Ef3
E,y
co co
C
M M
P
P
0)
O
M
M
O
+
+
M M
O O
U
N N
3
M M
E Z
LL
P
Efl ER
V N
c > 0)
c E
7
O
N O Q
E c
V
O
N LO C
N
0) aj N
4D
d
c a)
LL
E
`°y>
E
N
J c
N
>
c
d
_
c H
m
(7
0 0 0 0 0 0
co
CM~CtLOC
Of
O
46 C; ci ci
C
O
P
O cf to P
CO O N D)
P
00
' CO ( ' O) ' P
M
N ~ Cl 00
co C'7 to co
of
Cl)
.
N M LO
M
4
~
P
EF)
E9
ii
CD
`
C
r
t
N
c0 N N V7 Q
ID
a o c D
E
ou
U)
U 0)
CD 0
>
E o U m o CO
C
E E- N Uj 0) Y EL
t0
UUH~UTc"O~
H
0
ro
to
M
tf f
0)
C
0)
0 0 0 0 0 0
Co O to to W( O
O Co 1` N N N
P P
E
v
E
CL
CL co
N 0)
7C O
07 'c
U
c U
O
Q
Z
Q y
` w
0)
o
~
O Y
4)
0) D
t»-i
LL co
HUU
y
(D
cn
O N o
c o
N
N
O
Of
LL
Q
a) U o
~ C~
D1
E
v
H
c
O
o
w
& O
UZ~
i
y
L
r
iY
U
F-
Oo
m
co
a
C7
J
g y
v
O
I I i I I I I 1 I I I I i I i i ;
m moooo'
l l (3) a)
! o 0 0 0:
V U U U V_ U_ U_' U_ U V V V U U_ U U V
U U U U
V U p p' V U
U
U
U cp U
V 0 0 0 p OD N O 0 0 N 0
_
_
_
_
_
_
_
Z Z Z Z•Z ZI ZIZ Z.Z ZZ
Z Z: Zi Z
Z Z ZI ZIZ Z Z ~ Z Z Z Z Z N'.Z Z Z O!^ NN, ! l OM ON00
I
=
Z
I
I
1 O O O !OiN N N
4
- 0
1 - - M - t- -G- C; C41
4- -i
N N- t --t - r - -I--~ _ + _ + . --•--r-~-~-F -1
o o _t +
0 c'7' O O r O M(9 O M
N
"
l
j Q
O C r
'
r(q
N
V 0^ co N V O O M Io V N O M W O N O O
Coll O cW V 1~ N W m cO N
M M O 0 c0 O m N O M. N (O (O N M V O O N O V O O M co M N O! M 0 1~ O O' O f- f0 m N 7 c)
1~ Of
Ca M O fh cL1, 0 (A w a M' yy- m L. O W .I.1 [\j oil o O M (d 00 M di M N O COI O' O1 0 O r O 0 O O V N 00
OD M O O (O cD V'I t0 IS M N1 0 0 N' 0 m O V' NI N O' f~ O O r tD N', V O co O N co 01 0 O O 01. O N 00: 01 OD
N
aO O o o
'
'
l
I m m
7 E
7
.
M tCOO O N
o O. N CO N N 'T N N aD N M
i Ml tp
O! ~ CO N co N. Of fer N om, O O O -:I aO - M M, ,11 CO COI Of ~ M
O V O M N 0 c M
M V O 0 N N 0 N N 01N P! O O N C O V M m 0
M N'O 0 0 m M'n O
•
r
;
I
0O MO~ODO~~I0 N,0000~O.M O,,N,OIMnOt0 NIO0VMMM~'r CD aDn MaDM 100, N NM
OO I O I O c it, O O O o O o f~ N' C7 M
C
N N N iN . N I N N M
e- IfV N N N
. NIN V N 'V
I NN V
N', ' .N N N ~ C4, c4 c4 c N, r': C; N.
I V~ c00 1
1 N M M' •10
M
•i
4-
0:0 0 00 0 0 0 f~ 01 COI O N. a0 I~ O O O O. O aD O O' 0l M' O N M M O O O O O O 0 0
0101 O I~ 001 CA' j
00 0 0
Y
?
{a
!
1 0 t0 O O t0 N 0 N O V N I m O O. O. O O N V 01 0 M 0 N ch 0 0 9919 0 0 0 0 n O V O 1
O O O a O 0 O O M O O M N COI OI O O O f- O o O M O 1- I~ M O O O 1- O O O O: O N 01 t01 d T
CO N O N S 0 N W N 1',M (O O 0 N V aD N V c0 0 N N N O? N aD CO M (O N O N N M O dp N a)j
' aD n W M O (O M 00 O N (O' n M ~ N1 c0! N' O o V- M N (OI N o O. mI aO N m N N N O CD N, (n 100 M n, LL'
M 0 N: N N O)(G M M V co m (O 001 0 O M' c0 O• ~ N O O O V c 0 M N N to • N n O vi
O O T oI 0Cri ) m O'O o in O O', O'O O ct M N aa O,M O'O N N O O 0 Co O O M M W N- N. .
1 O O O O' O O O O O O j 0 0 0 0: 0. N M
IA
N N e ~I NI N
MiN N NI NI N'IN
V N N N V N
V
N NIN N N N NI NI
d' rz
L
O
V
is
I
i
I
i
N M N
O
0 1 0 V 0 0 0!0 0 C) 00 0 0 V I O O O O O O O O Mc,, 00 0
0 01 0 O' O O aD 0 01 0 0 0 0' N 1
' O O V, OI O (D G O O N OI C? V 1 0 O' O' o 9 . . O Op Ol 0 0 0 0I 0 0 0 0 01 0 0 0 0' O: I~ (p ~ 10 107
O C5 V 0 0 M1010 O 1 01 01 0) O O O O O' O O M 61616 01 o O' O 1 0 O N I N! m a 0. O '10' 01 In ( (O ! y.
N NI O O. O N V O. OD 0. 0! V I O 0 0 00 00' OD V O V O 00 0 0 0 0 0 0 co M O O' O O OO O co 0)
co O a0 M 0 O 00! O j O O O O O N N' N 001 O t0_ O (O O O O O O' O O' 7 Of (O o O o' o O 1 (O 00 M I U
m m O O V f~ N O V G O O O N (n N 0' C O. 0) O C O O aa O' O n
O O n O W L
! O O 0
0
C
OI g0 O OI O M N O 8:0
110 0 O V M O V.OIN O 0101 OON 01010 OI y^ O O O mM W O
9
.
l
y
OOm O O'O 'O O O 010 O O OO'O• O N M ~
I
I
~
I
N
N ,
N N 'N VIN ~
0 I~ r !
M N
N
R'.. N, V N' NN Ni N
N NNI
° U
O
i
co N M N
1 I' NI a7 u1IN'
m
61,
N l m l m' y{ A,
VN
_
.
+
LF.
-
Ua)I I
'
1
1
'
f
'
•
OZ
e a
\
o\\'\o\
\e
Q 10
o x.
0 .a \
o
\ e 'u\'e o
o ot~~
M N 011010 N N O OI 010 O O O O V O M OOO NO O O OO 0 0 OO O
O O O O O O
O r NI
Q
0
QI C y'Q
IF
O
O F
,
>
`
M N M O N N N' O
O M N O N N O O O co
O O n O 00 O. O' ' 00 o O N 0 N N 0 0 0 OD O O V O ! Q)
A C
` to
, 'CD O. M, 9, 9 V 010 F N NIN N N'm N'f, W N,N V N
N (D O N N N.N ~ O c! O O,O V O O O + e EV `1 `
V
V
M M M M c
c
M M V N M M MIM N M N 1! N N MIN N N M M M N N N N. C V (V y E g. O F a
C
! o o U)
mC~ o;
UUf-~LL mJH _t-
~I
1
Ie R io ~
o
C
O
.,o
c
~-.0 c
I
OI OI !N O N O N, O 0 01 0 O N O O, 0, N O O O 0 0 OI IJ
00 N O N N lI.. : N O N O N N O. O N n O N N 0 0 0.
N, N. N
1
M N
' O
I~ O
'
I
'
I
10
O
n
, - i
1
I
N,N N
40' N
cV
O:. y C
00 NIc` C) O
of m V! V V N Oi 0 N M' V< M N r- V N NIN is
V
! d !m.
-4 t
!
o L c A
I I
j ! m y c iI I~
N N a
(h
1
? c iao c !
i ,
I
,
I
t
O O T
Of
Q O 0
w N 001 M
N t0 I. 001 co w co N N
N t0 0I V N r O V O N N (O O O W' V 0 O OI O O00' N C> 2
n r I~ M p M 0~ r N O V N N N m tO V M, (O c0 M V, M V M 1} N 0 M' M M 1 M N M a7 ' C 1
I tl] N N N N (OI N t0 M N N M' V N1 c) M (OI N M f~! M M N n N N I N r r n N 1
M,
0 0i0 0110) 01 0,0 0 a) (7) m m 0 m O 010 0 0 0 OI OHO O 010 0 0'0'0 0 ~I N' j O 0 '
r
.d..
7
N
W
O O O. O O O O 0 0 0 0 0 0 o 0160 - \ 1 r 0 C 1
L
~ V 1 0. P~ M r NI m N' O In I I.
~ N O. O' N l cp l- ' tD V e^ 0 N1 N A -
1 80 1n N N
O Ip O O
N 010 0' N NO 0 IO;
N
N
N
-
0 0
H
1 f
'
01
1 m
O N
h
I
z
I Q
~
>
(
~
E
m l
- H
V
0 N f` 0
00
01
011
M y (D
N N (
a,1
ti
r 00 00
001 0
O
'
M M
N 1
N
! 1
0 0 0 0 0 0 010 0 000 O O O O o 1 :010 p O 0 1 0! 0 O .-I 0 0 0 0 Of Q - J m,
_t. -r. ~1.. }--}.t-'__+t-+.+ -•---l-~h-+-~-'-. -f-.
~ t t +t
a.
~
~
I 1 I ,
'
l co co co
. ao m ao ao OD a0 N c0 00 00 a0 I~ 00, O 01 00 0): O7 c0 00 0)i D7 O1, 00 0I 4) D7 D7 001 Ol (D O O)1 01
' O O O Ol o O O O, O O O O O O OO O O. O OI O O, 0 0 0 0 0 0 0 0
0 0 0 0 0 0
Q
L'
. a OIn V NIN' OON t0 N,1~ M~' N01 N NIOIO caI WI~~ u]. C]I ( N V 0~
41
O N N N O N 010 0 C'4; O' O O N N r N O 0 O!
O
a,
-N 0 0 OIN NjVV NICO INI ~I N'. N'N NIN N'- M o- ow I~ O -'N mo ^V (n N N M m!:
~10!Or-000~'O100001 0000 Oi 0'~'O 00OO HIO OOOO! Q UKLLmIM CO Z>Na'LLQa,ZQQ
m mc~c~Jam v)
ml
c)t~LL~~
j
_
N!
l
Q Q O'ZI QI ZI Q''O 21010 Z'O
Z Z O'O'O
O O•Q
Q
Q'Q101O O
0'0 Q Q'ZIQ Q
edA.L
I
1
1
1
I
Q QIQI¢ 1
U. LL LL HIUILL U LL F,V F!♦-'UH,H Fi U-1 LL, U{U1I- H'-H SILL''-tLiF HiH F-. (L LL. LL~LL LL ILL ILL LL'! }
Z Z f11 LL, Z'm'Z Z LLm (A 0). LL'>'m a,07 QI LL
"X VI 'Q'Z LL Q aIU (LI Q'm'iLL co ZI Z'Q ~
Z f
y- 'tl
Z
,
>Iulegl
-
I
,
l
:Dl N J m a U m' m (q co
U) U (Y
U N I Of I N 31 X I z)'
Z) l m J m of 0 u) 1 (n l co a l U)
.
-
Y'
. d
E
' M M I I
V V r 0100100 N co; 1I N INI I M Inm N (OI(O N M
.
l Q, ~
~
i~1(+
' 1
.
LL
(01
(D U)
N
,
O
i 1
Z
'
i~
I
;
IQ
,Z
j
1 Q
I, i
Y.
a'
N I 0 0
} N O N. V` V N f` C7 Z cO H V f- m CO 2 Q
Q
1x)(00 W-LL NIX' N In. 1X X. M ILL LL' X1X N 'LLX'LLW'a0
com MI
M'. M M O
mlm
001 N- MIM M N (O co
N M N
'
G
I'. ~
V
M
1
m
O
M.M M N M 0 MI W Ml c2!V N MIM V M m m M'NIM MI MI
I
IM fhIM !N IM (Nry m (NO
IM M. INi IMI M It+) cyM
I ~ MI M, MIM M M 1 1 O;I
_
C
}_t--`-_ 0
O
1 IU' IUI Z,mIU' U. 01 I(o mB U
U ~m `Y 1 C1~mp
I ca L I
O
•V
yiz yIZ U U N Q 0 N 0; V VU H U W .d 6 a) N
:I m A=
1U IU O'D U U>LLY Nln,m C 'Ua O~'V m
Z1Y
m
U
,
in C-0
mU
d
~
I
:
py
(
pp
003iU Z 'a7m (O (p VU NVc~ U ( Q L
c01C m1 Zl0 C Co i EiQ U.mQCN
UI U; N
! ~
'
?
-
0
C
_
U
(a
n y' al
Or t0 tal >.O 7 t0
i 0.0 cam 1 Y U U NI f61•C Y c01 C I
LL
a)
*B -6
LL
~
O UI a) a7
C >,U C U Imo' - m a7 E o U
E
E~~00L Iit yIY
LL oUU C >tiY' i oI y, m 'U IY Y.
~
'
d
N
- a. d. al F-
a)
c0 01 a" a) O
,
1E
' S
a) C' O E E I(o o
E m ' m o ' c' E ' c c_ E'I a7 dim' m 5~
c
{'cQ W' c¢jYyaimlm;mI I fm~ m:S :i Iw mlmvcg~aml(nrnl~~3'mv°IUiLLF~
r a' m ~I o! c' c c> OmLL n m-dIUI--I m U ° t
1 E Q E O OI Q N O O.Q Q, O a, O, T. O Q QIQ Q Z (n
co co, N
, ~
'^2 m
N m W
Y
Y
C
m mI
1
'
m II
O
.
O
i
.
Y
Y
E
U
2' C m E1 C'
OI X71 d O
Y At
L
: L
C
LL 22 o m ZI m 2 0l to to m o'.a E!2I21 d o o'I m' m.Z.ZI mI E meal mx x. all LLZ12IZIZ Z w (ca I~-~,
0
C
'
~
'
L
L
m IL
) LL U m ~I~ 2
fn J
~ LL IL
'I- U m m LL LL1m mJ'm ILI LL'. LL LL LLILLLL U- J CO
1 H
Memorandum
Date: June 15, 2009
To: Board of County Commissioners
Dave Kanner, County Administrator
From: Marty Wynne, Finance Director
RE: Monthly Financial Reports
Attached please find May 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
Eleven Months Ended May 31, 2009
Year to Date
Revised
Year End
$
Budget
Actual
Variance
FY %
Coll. %
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital
$ 6,050,000
$ 6,461,433
$ 411,433
100%
107%
$ 6,050,000
$ 6,461,433
$ 411,433
Revenues
Property Taxes
17,799,742
19,573,254
1,773,512
92%
101%
a)
19,417,900
19,703,254
285,354
Gen. Rev. - excl. Taxes
2,408,807
2,479,223
70,416
92%
94%
b)
2,627,789
2,714,639
86,850
Assessor
789,516
926,898
137,382
92%
108%
c)
861,290
951,832
90,542
County Clerk
1,572,644
1,198,158
(374,486)
92%
70%
d)
1,715,612
1,358,119
(357,493)
BOPTA
12,007
15,216
3,209
92%
116%
c)
13,098
15,216
2,118
District Attorney
326,768
310,486
(16,282)
92%
87%
356,474
367,500
11,026
Finance/Tax
182,734
203,077
20,343
92%
102%
c)
199,346
205,000
5,654
Veterans
64,167
69,418
5,251
92%
99%
70,000
70,000
-
Property Management
93,573
93,582
9
92%
92%
102,080
102,080
-
Grant Projects
1,833
1,826
(7)
92%
91%
2,000
2,000
-
Total Revenues
23,251,791
24,871,138
1,619,347
92%
98%
25,365,589
25,489,640
124,051
TOTAL RESOURCES
29,301,791
31,332,571
2,030,780
92%
100%
31,415,589
31,951,073
535,484
REQUIREMENTS:
Exp
Expenditures
Assessor
3,349,584
3,070,571
279,013
92%
84%
e)
3,654,092
3,429,092
225,000
County Clerk
1,420,219
1,365,710
54,509
92%
88%
1,549,330
1,482,178
67,152
BOPTA
56,671
53,464
3,207
92%
86%
61,823
58,850
2,973
District Attorney
4,413,990
4,170,584
243,406
92%
87%
e)
4,815,262
4,548,656
266,606
Finance/Tax
723,287
682,935
40,352
92%
87%
789,040
741,371
47,669
Veterans
217,218
212,532
4,686
92%
90%
236,965
236,965
-
Property Management
233,228
228,415
4,813
92%
90%
254,431
254,431
-
Grant Projects
97,885
96,130
1,755
92%
90%
106,784
106,784
-
Non-Departmental
1,060,787
982,399
78,388
92%
85%
f)
1,157,222
1,338,332
(181,110)
Contingency
4,940,454
-
4,940,454
92%
n/a
g)
5,389,586
-
5,389,586
16,513,323
10,862,740
5,650,583
92%
60%
18,014,535
12,196,659
5,817,876
Transfers Out
12,116,581
11,902,284
214,297
92%
90%
13,218,088
13,187,463
30,625
TOTAL REQUIREMENTS
28,629,904
22,765,024
5,864,880
92%
73%
31,232,623
25,384
122
5
848
501
NET (Resources - Requirements)
671,887
8,567,547
7,895,660
182,966
,
6,566,951
,
,
6,383,985
Beginning NWC per Approved Budget
6,050,000
a) 90.9% of current year levy and 4.1 % of prior year taxes collected through 5/31. Projection based on historical June collections.
b) Additional PILT receipt from Federal government, liquor revenue exceeds estimate.
c) A & T Grant is $134,460 greater than estimated in budget.
d) Clerk's Office revenues are projected to be less than budgeted, based on eleven months of actual activity.
e) Expenditures will be less than appropriated due to open positions.
f) Due to estimated shortfall in Room Tax Receipts, additional $307,277 to Countywide LED. Due to estimated shortfall in Justice
Court Fines and Fees, payment of $126,167 will not be made to Countywide LED.
g) The Contingency in the Original Budget was $5,905,383. The $515,797 net decrease is due to appropriation transfers of
(1) $10,615 to Personnel in Assessor ($4,818), Clerk ($5,217) and BOPTA ($580) Departments, (2) $127,466 to Transfers Out for
Fund 115, (3) $200,000 to Transfers Out for CDD, (4) $15,328 Transfers In from Fund 170, (5) $10,078 to Capital Outlay in Clerk's
Office and (6) $182,966 of appropriation transferred to other funds (details below).
The net of $182,966 is due to transfer of appropriation to other funds: $127,466 - Crime Prevention Fund, $20,000 - Fund 145 and
$35,500 - Fund 120.
COMM JUSTICE-JUVENILE
Statement of Financial Operating Data
Eleven Months Ended May 31, 2009
Year to Date
Budget Actual Variance FY % Coll. %
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%
122,902
136,624
13,722
46,750
23,198
(23,552)
58,667
53,658
(5,009)
14,667
13,924
(743)
35,750
29,546
(6,204)
333,823
283,328
(50,495)
55,000
82,950
27,950
458
650
192
315,055
213,105
(101,950)
275
364
89
1,467
700
(767)
27,500
32,888
5,388
11,550
4,646
(6,904)
-
1,171
1,171
-
13,957
13,957
82,500
52,075
(30,425)
1,106,364
942,784
(163,580)
Year End
Bud et Projection Variance
$1,090,000 $1,161,149 $ 71,149
92%
102% a)c)
134,075
155,000
20,925
92%
45%
51,000
51,000
-
92%
84%
64,000
59,000
(5,000)
92%
87%
16,000
16,700
700
92%
76%
b)
39,000
35,000
(4,000)
92%
78%
c)
364,171
374,770
10,599
92%
138%
60,000
95,000
35,000
92%
130%
500
800
300
92%
62%
d)
343,696
230,000
(113,696)
92%
121%
300
364
64
92%
44%
1,600
800
(800)
92%
110%
30,000
36,000
6,000
92%
37%
e)
12,600
5,050
(7,550)
92%
n/a
-
1,171
1,171
92%
n/a
-
19,700
19,700
92%
58%
f)
90,000
72,000
(18,000)
92%
78%
1,206,942
1,152,355
(54,587)
Transfers In-General Fund 5,507,187 5,507,187 - 92% 92% 6,007,840 6,007,840 -
TOTAL RESOURCES 7,703,551 7,611,120 (92,431) 92% 92% 8,304,782 8,321,344 16,562
REQUIREMENTS:
Expenditures
Community Justice-Juvenile
Personal Services
Materials and Services
Capital Outlay
Juvenile Resource Center
Personal Services
Materials and Services
Capital Outlay
Contingency
TOTAL REQUIREMENTS 7,612,717 6,483,490 1,129,227 92% 78% 8,304,782 7,147,000 1,157,782
NET (Resources- Requirements) 90,834 1,127,630 1,036,796 - 1,174,344 1,174,344
Beginning NWC per Approved Budget 1,085,000
a) Federal Grant revenue for FY 07-08 requests received in FY 08-09
b) Billing submitted monthly for reimbursement. Payments received to date cover July to April.
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.
e) Lease revenue less than estimated in budget due to Rimrock and Interfaith moving out mid year.
f) Reimbursements requested quarterly. Budget for Level 7 revenues overestimated by $10,000.
Cost for services provided for Girls Circle Program will be $8,000 less than originally projected.
g) Personnel Services projection reduced due to unfilled budgeted positions.
Exp.
2,684,471
2,662,054
22,417
92%
91% g)
2,928,514
2,906,000
22,514
1,506,873
1,336,732
170,141
92%
81%
1,643,861
1,510,000
133,861
92
-
92
92%
0%
100
-
100
2,653,177
2,301,396
351,781
92%
80% g)
2,894,375
2,526,000
368,375
190,275
183,308
6,967
92%
88%
207,573
205,000
2,573
92
-
92
92%
0%
100
-
100
577,737
-
577,737
92%
n/a
630,259
-
630,259
Sheriff - Fund 255
Statement of Financial Operating Data
Eleven Months Ended May 31, 2009
RESOURCES:
Beg. Net Working Capital
Revenues
Law Enf Dist Countywide
Law Enf Dist Rural
Interest
Total Revenues
I Year to Date Year End
L I I I I J I Budget Actual Variance FY % Coll. % Budget Projection Variance
$ -
$ 138,600
$ 138,600
100%
n/a
$ -
$ 138,600
$ 138,600
18,353,043
16,046,498
(2,306,545)
92%
80% a)
20,021,501
17,161,162
(2,860,339)
11,337,168
10,353,250
(983,918)
92%
84% a)
12,367,820
10,989,962
(1,377,858)
-
41,597
41,597
92%
n/a
-
41,597
41,597
29,690,211
26,441,345
(3,248,866)
92%
82%
32,389,321
28,192,721
(4,196,600)
TOTAL RESOURCES
29,690,211
26,579,945
(3,110,266)
92%
82%
32,389,321
28,331,321
(4,058,000)
REQUIREMENTS:
Exp.
EXPENDITURES & TRANSFE
RS
Sheriffs Division
2,054,531
2,000,796
53,735
92%
89% b)
2,241,306
2,196,306
45,000
Civil
1,086,002
1,040,186
45,816
92%
88% c)
1,184,729
1,136,179
48,550
Automotive/Communications
1,198,509
1,165,813
32,696
92%
89% d)
1,307,464
1,270,353
37,111
Investigations/Evidence
1,568,234
1,493,083
75,151
92%
87% e)
1,710,801
1,633,575
77,226
Patrol/Civil/Comm Supp
7,148,117
6,860,707
287,410
92%
88% f)
7,797,946
7,482,000
315,946
Records
612,979
610,434
2,545
92%
91%
668,705
665,605
3,100
Adult Jail
9,001,215
8,246,714
754,501
92%
84% g)
9,819,507
9,095,000
724,507
Court Security
197,207
187,133
10,074
92%
87%
215,135
215,035
100
Emergency Services
160,805
154,957
5,848
92%
88%
175,424
175,324
100
Special Services Division
1,226,166
1,179,168
46,998
92%
88%
1,337,636
1,312,064
25,572
Regional Work Center
2,473,897
2,335,423
138,474
92%
87% h)
2,698,798
2,627,278
71,520
Training Division
222,548
203,971
18,577
92%
84%
242,780
242,680
100
Non-Departmental
40,081
45,981
(5,900)
92%
105%
43,725
49,725
(6,000)
Contingency
2,654,085
-
2,654,085
92%
n/a
2,895,365
-
2,895,365
Transfers Out
45,833
37,500
8,333
92%
75%
50,000
50,000
-
TOTAL REQUIREMENTS
29,690,209
25,561,866
4,128,343
92%
79%
32,389,321
28,151,124
4,238,197
NET (Resources - Requirements)
2
1,018,079
1,018,077
-
180,197
180,197
Beginning NWC per Approved
Budget
-
SHERIFF -Expenditure Detail
Statement of Financial Operating Data
Eleven Months Ended May 31, 2009
Year to Date
I Revised I
Year End
Budget
Actual
Variance
FY %
Coll. %
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital
$ -
$ 138,600
$ 138,600
100%
n/a
$ -
$ 138,600
$ 138,600
Total Revenues
29,690,211
26,441,345
(3,248,866)
92%
82%
32,389,321
28,192,721
(4,196,600)
TOTAL RESOURCES
29,690,211
26,579,945
(3,110,266)
92%
82%
32,389,321
28,331,321
(4,058,000)
REQUIREMENTS:
Exp.
/61
Sheriffs Services
Personnel
1,050,616
1,034,396
16,220
92%
90%
1,146,126
1,126,126
20,000
Materials & Services
754,123
739,131
14,992
92%
90%
822,680
822,680
-
Capital Outlay
249,792
227,269
22,523
92%
83%
272,500
247,500
25,000
Total Sheriffs Services
2,054,531
2,000,796
53,735
2,241,306
2,196,306
45,000
Civil / Special Units
Personnel
998,083
966,673
31,410
92%
89%
1,088,818
1,052,000
36,818
Materials & Services
77,164
73,513
3,651
92%
87%
84,179
84,179
-
Capital Outlay
10,754
-
10,754
92%
0%
11,732
11,732
Total Civil
1,086,001
1,040,186
45,815
1,184,729
1,136,179
48,550
Automotive/Communications
Personnel
353,328
301,801
51,527
92%
78%
385,449
330,000
55,449
Materials & Services
845,089
864,012
(18,923)
92%
94%
921,915
940,353
(18,438)
Capital Outlay
92
-
92
92%
0%
100
-
100
Total Automotive/Communications
1,198,509
1,165,813
32,696
1,307,464
1,270,353
37,111
I nvestigations/Evidence
Personnel
1,312,226
1,265,166
47,060
92%
88%
1,431,519
1,382,000
49,519
Materials & Services
234,009
177,624
56,385
92%
70%
255,282
201,282
54,000
Capital Outlay
22,000
50,293
(28,293)
92%
210%
24,000
50,293
(26,293)
Total Investigations/Evidence
1,568,235
1,493,083
75,152
1,710,801
1,633,575
77,226
Patrol/Civil/Comm Support
Personnel
6,340,177
5,974,951
365,226
92%
86%
6,916,557
6,518,000
398,557
Materials & Services
496,200
568,541
(72,341)
92%
105%
541,309
646,000
(104,691)
Capital Outlay
311,740
317,215
(5,475)
92%
93%
340,080
318,000
22,080
Total Patrol/Civil/Comm Supp
7,148,117
6,860,707
287,410
7,797,946
7,482,000
315,946
Records
Personnel
536,475
535,340
1,135
92%
91%
585,246
582,246
3,000
Materials & Services
76,412
75,094
1,318
92%
90%
83,359
83,359
-
Capital Outlay
92
-
92
92%
0%
100
-
100
Total Records
612,979
610,434
2,545
668,705
665,605
3,100
Adult Jail
Personnel
6,850,607
6,383,630
466,977
92%
85%
7,473,390
6,979,000
494,390
Materials & Services
1,251,357
1,158,094
93,263
92%
85%
1,365,117
1,335,000
30,117
Capital Outlay
899,250
704,990
194,260
92%
72%
981,000
781,000
200,000
Total Adult Jail
9,001,214
8,246,714
754,500
9,819,507
9,095,000
724,507
Court Security
Personnel
182,880
177,971
4,909
92%
89%
199,506
199,506
-
Materials & Services
14,235
9,162
5,073
92%
59%
15,529
15,529
-
Capital Outlay
92
-
92
92%
0%
100
-
100
Total Transport/Court Security
197,207
187,133
10,074
215,135
215,035
100
Emergency Services
Personnel
145,321
145,733
(412)
92%
92%
158,532
158,532
-
Materials & Services
15,393
9,224
6,169
92%
55%
16,792
16,792
-
Capital Outlay
92
-
92
92%
0%
100
-
100
Total Emergency Services
160,806
154,957
5,849
175,424
175,324
100
Special Services
Personnel
748,516
725,064
23,452
92%
89%
816,563
816,563
-
Materials & Services
158,517
131,531
26,986
92%
76%
172,928
172,928
-
Capital Outlay
319,133
322,573
(3,440)
92%
93%
348,145
322,573
25,572
Total Special Services
1,226,166
1,179,168
46,998
1,337,636
1,312,064
25,572
Regional Work Center
Personnel
2,027,227
2,039,206
(11,979)
92%
92%
2,211,520
2,225,000
(13,480)
Materials & Services
417,337
273,223
144,114
92%
60%
455,278
370,278
85,000
Capital Outlay
29,333
22,994
6,339
92%
72
32,000
32,000
-
Total Regional Work Center
2,473,897
2,335,423
138,474
2,698,798
2,627,278
71,520
Training
Personnel
177,275
174,767
2,508
92%
90%
193,391
193,391
-
Materials & Services
45,182
29,204
15,978
92%
59%
49,289
49,289
-
Capital Outlay
92
-
92
92%
0%
100
-
100
Total Training
222,549
203,971
18,578
2422780
242,680
100
Non-Departmental
Materials & Services
40,081
45,981
(5,900)
92%
105%
43,725
49,725
(6,000)
Transfers Out
45,833
37,500
8,333
92%
75%
50,000
50,000
-
Contingency
2,654,085
-
2,654,085
92%
n/a
2,895,365
-
2,895,365
Total Non-Departmental
2,739,999
83,481
2,656,518
2,989,090
99,725
2,889,365
Total Requirements
29,690,210
25,561,866
4,128,344
92%
79%
32,389,321
28,151,124
4,238,197
NET (Resources - Requirements)
1
1,018,079
1,018,078
180,197
180,197
Sheriff Notes
Statement of Financial Operating Data
Eleven Months Ended May 31, 2009
a) IGA with Countywide & Rural Law Enforcement Districts, based on actual costs and payment,
is adjusted to actual quarterly. Actual expenditures for the first 3 quarters 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 $58,000 for the year
due primarily to unfilled budgeted positions during the year.
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. In addition, personnel expenditures will be $30,000 below plan due to unfilled open positions.
f) Personnel expenditures in Patrol will be less than budget by approximately $350,000 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 $630,000 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
Eleven Months Ended May 31, 2009
Year to Date
Year End
Budget
Actual
Variance
FY %
Coll. %
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital
$2,560,294
$ 2,611,374
$ 51,080
92%
nla
$ 2,560,294
$2,611,374
$ 51,080
Revenues
Tax Revenues - Current
13,354,542
14,366,886
1,012,344
92%
99% a)
14,568,591
14,451,124
(117,467)
Tax Revenues - Prior
246,998
480,460
233,462
92%
178% b)
269,452
492,681
223,229
Federal Grants
18,333
60,508
42,175
92%
303%
20,000
35,354
15,354
State Grant
41,393
70,343
28,950
92%
156% c)
45,156
70,343
25,187
Transp. of State Wards
4,583
-
(4,583)
92%
0%
5,000
5,000
-
SB 1145
1,774,501
1,815,672
41,171
92%
94% d)
1,935,819
1,815,672
(120,147)
Des Cty Court Security
118,250
117,887
(363)
92%
91%
129,000
129,000
-
Des Cry Juvenile Contract
22,000
6,489
(15,511)
92%
27% e)
24,000
6,489
(17,511)
Transport
-
13,168
13,168
92%
n/a
-
15,000
15,000
Title III Reimbursement
-
75,000
75,000
92%
n/a f)
-
150,000
150,000
DC Fair & Expo Center
-
6,705
6,705
92%
n/a
-
6,705
6,705
Local Gov't Pmts
-
4,275
4,275
92%
n/a
-
4,275
4,275
Inmate Commissary Fees
55,000
62,557
7,557
92%
104%
60,000
65,000
5,000
Work Center Work Crews
137,500
25,635
(111,865)
92%
17% g)
150,000
35,820
(114,180)
Concealed Handgun Classes
1,467
10,080
8,613
92%
630%
1,600
12,000
10,400
Soc Sec Incentive-Fed
3,667
8,400
4,733
92%
210%
4,000
8,400
4,400
Miscellaneous
458
2,293
1,835
92%
459%
500
4,026
3,526
Oregon Mentors
-
9,214
9,214
92%
n/a
-
10,000
10,000
Medical Services Reimb
11,000
15,438
4,438
92%
129%
12,000
16,000
4,000
Restitution
963
565
(398)
92%
54%
1,050
1,050
-
Sheriff Fees
140,814
167,754
26,940
92%
109%
153,615
180,000
26,385
Interest
41,250
87,466
46,216
92%
194%
45,000
95,000
50,000
Interest on Unsegregated
3,300
7,190
3,890
92%
200%
3,600
10,600
7,000
Rentals
30,088
70,121
40,033
92%
214% h)
32,824
73,768
40,944
Donations
-
48
48
92%
n/a
-
48
48
Total Revenues
16,006,107
17,484,154
1,478,047
92%
100%
17,461,207
17,693,355
232,148
TOTAL RESOURCES 18,566,401 20,095,528 1,529,127 92%
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 18,353,044 16,046,498 2,306,546 92%
TOTAL REQUIREMENTS
18,353,044
16,046,498
2,306,546 92%
NET (Resources - Requirements)
213,357
4,049,030
3,835,673
Beginning NWC per Approved Budget
100% 20,021,501 20,304,729 283,228
Exp. °/a
80% 1) 20,021,501 17,161,162 2,860,339
80% 20,021,501 17,161,162 2,860,339
3,143,567 3,143,567
2,470,519
a) Projections based on data provided by Tax Office.
b) Delinquent prior year taxes exceeded amounts estimated.
c) Revised State funding allocation.
d) Forecast reflects State Corrections reduction in 4th Qtr 1145 inmate housing payment.
e) Expect less revenue for court security from the Juvenile Department.
f) Title III revenue was not included in FY2009 budget due to uncertainty of Timber Payments renewal.
g) Work crew revenue will be less than budgeted due to economic down turn.
h) Rental receipts from 911 not included in FY 2009 budget due to uncertainty of 911 levy passing.
i) IGA with DCSO based on actual costs and payment is adjusted to actual each quarter. Actual expenditures for the first 3 quarters
were less than budgeted.
Sheriff 702
Statement of Financial Operating Data
Eleven Months Ended May 31, 2009
RESOURCES:
Beg. Net Working Capital
Revenues
Tax Revenues - Current
Tax Revenues - Prior
Federal Grants
US Forest Service
State Grant
SIB #1065 Court Assessment
Marine Board License Fee
Narcotic Task Force
Des Cty General Fund Grnt
Des Cty Transient Room Tax
Des Cty Other Grant
City of Sisters
Des Cty Tax/Fin Contract
Des Cty CDD Contract
Des Cty Solid Waste Cntrt
Des Cty Clerk/Election
Security & Traffic Reimb
Seat Belt Program
Miscellaneous
Sheriff Fees
Court Fines & Fees
Impound Fees
Restitution - Street Crimes
Interest
Interest on Unsegregated
Grants - Private
Sale of Equip & Material
Total Revenues
TOTAL RESOURCES
I Year to Date Year End
Budget Actual Variance FY % Coll. %
Budget Projection Variance
L
$1,169,561
$ 1,178,512
$ 8,951
92%
n/a
6,505,432
7,027,976
522,544
92%
99% a)
118,053
267,764
149,711
92%
208% b)
26,125
23,708
(2,417)
92%
83%
66,000
28,500
(37,500)
92%
40%
72,776
91,707
18,931
92%
116%
61,417
53,658
(7,759)
92%
80%
90,699
50,014
(40,685)
92%
51% c)
100,833
27,500
(73,333)
92%
25% d)
197,065
-
(197,065)
92%
0% e)
2,232,102
2,232,102
-
92%
92%
115,653
-
(115,653)
92%
0% f)
360,484
366,680
6,196
92%
93%
2,521
860
(1,661)
92%
31%
49,835
38,508
(11,327)
92%
71% g)
49,835
61,159
11,324
92%
112% g)
2,750
2,706
(44)
92%
90%
23,833
1,316
(22,517)
92%
5% h)
5,500
7,800
2,300
92%
130%
2,292
10,386
8,094
92%
415%
4,583
6,476
1,893
92%
130%
77,917
114,018
36,101
92%
134%
68,750
71,700
2,950
92%
96%
-
353
353
92%
n/a
27,500
27,929
429
92%
93%
2,200
3,517
1,317
92%
147%
-
6,000
6,000
92%
n/a
917
13,641
12,724
92%
1364%
10,265,072
10,535,978
270,906
92%
94%
11,434,633 11,714,490
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 11,337,168 10,353,250
TOTAL REQUIREMENTS 11,337,168 10,353,250
279,857 92%
983,918 92%
983,918 92%
NET(Resources - Requirements) 97,465 1,361,240 1,263,775
Beginning NWC per Approved Budget
1,401,273 1,401,273
1,287,473
a) Projections based on data provided by Tax Office.
b) Delinquent prior year taxes exceeded amounts estimated.
c) Marine Board contract higher than plan due to reimbursement of extra marine patrol. Reimbursements are received 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 the first 3 quarters were less than budgeted.
h) Fewer events requiring patrol/traffic control services.
$ 1,169,561 $1,178,512 $ 8,951
7,096,836
7,069,182
(27,654)
128,785
267,764
138,979
28,500
28,500
-
72,000
72,000
-
79,392
91,707
12,315
67,000
67,000
-
98,944
137,527
38,583
110,000
27,500
(82,500)
214,980
214,980
-
2,435,020
2,435,020
-
126,167
-
(126,167)
393,255
400,014
6,759
2,750
2,750
-
54,365
40,774
(13,591)
54,365
67,956
13,591
3,000
3,000
-
26,000
13,000
(13,000)
6,000
8,000
2,000
2,500
13,655
11,155
5,000
7,000
2,000
85,000
115,000
30,000
75,000
75,000
-
-
353
353
30,000
30,000
-
2,400
5,400
3,000
-
6,000
6,000
1,000
13,641
12,641
11,198,259 11,212,723 14,464
95% 12,367,820 12,391,235 23,415
Exp.
84% g) 12,367,820 10,989,962 1,377,858
84% 12,367,820 10,989,962 1,377,858
HEALTH
Statement of Financial Operating Data
Eleven Months Ended May 31, 2009
Year to Date
Revised i
Year r End I
I
et
Bud
Actual
Variance FY %
Coll. %
L
Budget
Projection
Variance
g
RESOURCES:
Beg. Net Working Capital
$ 707,000
$ 972,436
$ 265,436
100%
138%
$
707,000
$ 972,436
$ 265,436
Revenues
Medicare Reimbursement
3,667
1,548
(2,119)
92%
39%
a)
4,000
1,548
(2,452)
Federal Grants
-
2,300
2,300
92%
n/a
-
2,300
2,300
State Grant
1,460,996
1,675,886
214,890
92%
105%
b)
1,593,814
1,866,168
272,354
Child Dev & Rehab Center
31,842
25,051
(6,791)
92%
72%
c)
34,737
34,737
-
State Miscellaneous
243,681
219,252
(24,429)
92%
82%
265,834
265,834
-
STARS Foundation
-
2,650
2,650
92%
n/a
-
2,650
2,650
OMAP
247,500
328,380
80,880
92%
122%
270,000
328,380
58,380
Family Planning Exp Proj
435,417
385,178
(50,239)
92%
81%
d)
475,000
440,000
(35,000)
Grants
-
27,776
27,776
92%
n/a
-
27,776
27,776
Sale of Map Photo or Copies
-
163
163
92%
n/a
-
163
163
Contract Payments/ESD
7,333
4,000
(3,333)
92%
50%
e)
8,000
8,000
-
Miscellaneous
-
3,114
3,114
92%
n/a
-
3,114
3,114
Patient Insurance Fees
83,829
154,721
70,892
92%
169%
f)
91,450
160,000
68,550
Health Dept/Patient Fees
203,958
143,880
(60,078)
92%
65%
f)
222,500
155,000
(67,500)
Vital Records-Birth
36,667
30,620
(6,047)
92%
77%
40,000
34,000
(6,000)
Vital Records-Death
86,167
91,850
5,683
92%
98%
94,000
94,000
-
Interest on Investments
34,833
24,134
(10,699)
92%
64%
38,000
26,000
(12,000)
Donations
8,342
7,259
(1,083)
92%
80%
9,100
7,400
(1,700)
Interfund Contract
78,980
72,066
(6,914)
92%
84%
86,160
93,432
7,272
Administrative Fee
24,750
24,750
-
92%
92%
27,000
27,000
-
Interfund Grant
36,742
29,875
(6,867)
92%
75%
40,082
40,082
-
Total Revenues
3,024,705
3,254,453
229,748
92%
99%
3,299,678
3,617,584
317,906
Transfers In-Reserve Fund
22,917
25,900
2,983
92%
104%
25,000
25,900
900
Transfers In-General Fund
2,421,132
2,421,133
1
92%
92%
2,641,235
2,641,235
-
TOTAL RESOURCES
6,175,754
6,673,922
495,185
92%
100%
6,672,913
7,257,155
584,242
REQUIREMENTS:
Exp.
Expenditures
Personal Services
4,147,157
4,142,105
5,052
92%
92%
b)
4,524,171
4,550,671
(26,500)
Materials and Services
1,390,152
1,235,171
154,981
92%
81 %
b)
1,516,529
1,516,529
-
Capital Outlay
68,750
54,945
13,805
92%
73%
75,000
54,945
20,055
Transfers Out
137,500
112,500
25,000
92%
75%
150,000
150,000
-
Contingency
373,279
-
373,279
92%
n/a
407,213
407,213
TOTAL REQUIREMENTS 6,116,838 5,544,721 572,117 92% 83%
NET (Resources - Requirements) 58,916 1,129,201 1,067,302
Beginning NWC per Approved Budget
a) Corrections required to DCHD Medicare status, application process. Most claims currently on hold.
b) Projection includes revisions 1 - 9 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) Anticipate receipt of $4,000 in June, 2009.
f) Began billing private insurance for immunizations - budgeted to bill patients direct.
6,672,913 6,272,145 400,768
- 985,010 985,010
900,000
MENTAL HEALTH
Statement of Financial Operating Data
Eleven Months Ended May 31, 2009
Year to Date
Revised
Year End
RESOURCES:
Budget
Actual
Variance
FY %
Coll. %
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
5,042
4,655
(387)
92%
85%
5,500
5,500
-
Divorce Filing Fees
114,583
110,171
(4,412)
92%
88%
125,000
125,000
-
Domestic Partnership Fee
1,833
95
(1,738)
92%
5%
2,000
200
(1,800)
Federal Grants
221,368
112,081
(109,287)
92%
46% a)b)
241,492
229,184
(12,308)
State Grants
4,965,702
4,942,176
(23,526)
92%
91%
5,417,129
5,393,386
(23,743)
State Miscellaneous
164,740
158,635
(6,105)
92%
88% c)
179,716
179,716
-
Title 19
275,646
159,059
(116,587)
92%
53%
300,705
300,705
-
Liquor Revenue
97,167
104,574
7,407
92%
99%
106,000
106,000
-
School Districts
91,667
62,100
(29,567)
92%
62% d)
100,000
70,000
(30,000)
Contract Payments
-
10,530
10,530
92%
n/a
-
14,040
14,040
Miscellaneous
80,483
97,438
16,955
92%
111%
87,800
97,438
9,638
Patient Insurance Fees
199,375
120,242
(79,133)
92%
55%
217,500
160,000
(57,500)
Patient Fees
10,542
5,763
(4,779)
92%
50%
11,500
8,500
(3,000)
Interest on Investments
66,917
73,074
6,157
92%
100%
73,000
88,000
15,000
Rentals
15,125
17,750
2,625
92%
108%
16,500
17,750
1,250
Donations
9,167
100
(9,067)
92%
1%
10,000
3,500
(6,500)
Interfund Contract
2,860
7,984
5,124
92%
256%
3,120
8,764
5,644
Administrative Fee
2,655,400
2,627,009
(28,391)
92%
91%
2,896,800
2,876,800
(20,000)
Crime Prevention Services
131,894
116,495
(15,399)
92%
81% b)
143,884
137,100
(6,784)
Total Revenues
9,109,511
8,729,931
(379,580)
92%
88%
9,937,646
9,821,583
(116,063)
Transfers In-General Fund
1,421,657
1,421,657
-
92%
92%
1,550,899
1,550,899
-
Transfers In-Other
416,006
464,590
48,584
92%
102%
453,825
506,825
53,000
TOTAL RESOURCES
13,697,174
13,311,486
(385,688)
92%
91%
14,692,370
14,574,615
(117,755)
REQUIREMENTS:
Exp.
Expenditures
Personal Services
7,632,814
7,163,504
469,310
92%
86% e)
8,326,706
7,810,000
516,706
Materials and Services
4,101,882
3,454,593
647,289
92%
77%
4,474,780
3,894,000
580,780
Capital Outlay
92
-
92
92%
0%
100
-
100
Transfers Out
137,500
112,500
25,000
92%
75%
150,000
150,000
-
Contingency
1,595,719
-
1,595,719
92%
n/a
1,740,784
-
1,740,784
TOTAL REQUIREMENTS
13,468,007
10,730,597
2,737,410
92%
73%
14,692,370
11,854,000
2,838,370
NET (Resources - Requirements)
229,167
2,580,889
2,351,722
-
2,720,615
2,720,615
Beginning NWC per Approved Budget
2,725,000
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 du
e 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 begi
nning March 1, 2009.
COMMUNITY DEVELOPMENT
Statement of Financial Operating Data
Eleven Months Ended May 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
Total Revenues
96% $ (2,777,224) $ (2,667,071) 110,153
-44%
a)
35,250
(17,300)
(52,550)
36%
b)
5,000
1,900
(3,100)
58%
c)
308,500
198,400
(110,100)
49%
c)
1,721,700
918,000
(803,700)
51%
c)
455,125
256,700
(198,425)
34%
d)
532,000
200,600
(331,400)
30%
c)
729,700
238,600
(491,100)
92%
e)
685,150
643,000
(42,150)
115%
f)
76,967
100,200
23,233
58%
c)
1,381,475
859,400
(522,075)
44%
c)
605,795
594,700
(11,095)
5,991,941 3,418,727 (2,573,214) 92% 52% 6,536,662 3,994,200 (2,542,462)
Trans In-CDD Reserve
2,275,268
1,399,756
(875,512)
92%
56%
2,482,111
2,476,350
(5,761)
Trans In-CDD Bldg/Elec
2,069,581
1,144,255
(925,326)
92%
51%
2,257,725
2,242,364
(15,361)
Trans In-Gen Fund
-
183,333
183,333
0%
n/a g)
0
200,000
200,000
Trans In-Newberry (297)
75,821
131,666
55,845
0%
159% h)
82,714
281,641
198,927
Trans In-Other
92
850,000
849,908
0%
850000% i)
100
850,000
849,900
TOTAL RESOURCES
7,635,479
4,460,666
(3,174,813)
92%
52%
8,582,088
7,377,485
(1,204,603)
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Admin-Operations Division
1,935,694
1,805,515
130,179
Admin-GIS Division
240,789
213,368
27,421
Admin-Code Enforcement
225,440
196,516
28,924
Building Safety Division
974,143
916,300
57,843
Electrical Division
279,939
262,215
17,724
Contract Services
256,922
244,232
12,690
Env Health-On Site Pgm
314,918
270,638
44,280
Env Health-Lic Facilities
492,706
463,682
29,024
Env Health - Drinking H2O
80,719
75,221
5,498
EPA Grant
75,969
65,612
10,357
Planning-Current Division
931,058
883,218
47,840
Planning-Long Range Div
585,154
456,601
128,553
Transfers Out(D/S Fund)
160,417
150,000
10,417
Contingency
1,313,047
-
1,313,047
TOTAL REQUIREMENTS
NET (Resources - Requirements)
Beginning NWC per Apprc
Revenues
Expenditures
Net from Operations
Year to Date Year End
Budget Actual Variance FY % Coll. % Budget Projection Variance
$ (2,777,224) $(2,667,071) $ 110,153 100%
32,313
(15,451)
(47,764)
92%
4,583
1,776
(2,807)
92%
282,792
179,172
(103,620)
92%
1,578,225
837,463
(740,762)
92%
417,198
233,390
(183,808)
92%
487,667
183,514
(304,153)
92%
668,892
221,152
(447,740)
92%
628,054
628,819
765
92%
70,553
88,284
17,731
92%
1,266,352
795,360
(470,992)
92%
555,312
265,248
(290,064)
92%
7,866,915 6,003,118 1,863,797
(231,436) (1,542,452) (1,311,016
med Budget
3,418,727
6,003,118
(2,584,391)
Exp.
92%
86% j)
2,111,666
1,940,221
171,445
92%
81% j)
262,679
239,508
23,171
92%
80% j)
245,934
217,008
28,926
92%
86% j)
1,062,701
941,467
121,234
92%
86% j)
305,388
287,465
17,923
92%
87% j)
280,279
297,105
(16,826)
92%
79% j)
343,547
310,689
32,858
92%
86% j)
537,497
502,416
35,081
92%
85% j)
88,057
82,615
5,442
92%
79% j)
82,875
85,276
(2,401)
92%
87% j)
1,015,700
925,463
90,237
92%
72% j)
638,350
614,121
24,229
0%
86%
175,000
150,000
25,000
92%
n/a
1,432,415
-
1,432,415
92% 70% 8,582,088 6,593,354 1,988,734
784,131 784,131
413,471
3,994,200
6,593,354
(2,599,154)
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) Additional state funds are expected in the current fiscal year.
g) A transfer from the General Fund for long range planning.
h) Funds to be transferred in from Fund 297. Amount includes FY 07-08 transfer.
i) Transfer from PERS Reserve (4-15-09).
j) Year end figures adjusted downward to reflect anticipated personnel reduction and reduced work week (36 hours).
ROAD
Statement of Financial Operating Data
Eleven Months Ended May 31, 2009
Year to Date
Revised
Year End
Budget
Actual
Variance
FY %
Coll. %
I
I
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
18,333
3,927
(14,406)
92%
20%
20,000
4,000
(16,000)
Mineral Lease Royalties
4,583
115,994
111,411
92%
2320%
h)
5,000
120,000
115,000
Forest Receipts
2,527,873
2,759,606
231,733
92%
100%
a)
2,757,680
2,759,606
1,926
State Grant
1,548,531
1,689,307
140,776
92%
100%
b)
1,689,306
1,689,307
1
State Miscellaneous
-
5,758
5,758
92%
n/a
b)
-
344,113
344,113
Motor Vehicle Revenue
7,012,500
6,631,071
(381,429)
92%
87%
7,650,000
7,235,000
(415,000)
City of Bend
229,167
206,121
(23,046)
92%
82%
c)
250,000
206,121
(43,879)
City of Redmond
366,667
11,781
(354,886)
92%
3%
c)
400,000
150,000
(250,000)
City of Sisters
45,833
-
(45,833)
92%
0%
c)
50,000
-
(50,000)
City of La Pine
-
11,103
11,103
92%
n/a
c)
-
11,103
11,103
Admin Recovery (SDC)
-
456
456
92%
n/a
-
475
475
Miscellaneous
36,667
39,660
2,993
92%
99%
40,000
49,695
9,695
Road Vacations
917
1,500
583
92%
150%
1,000
1,500
500
Interest on Investments
114,583
181,483
66,900
92%
145%
125,000
190,000
65,000
Donations
2,237
2,684
447
92%
110%
2,440
2,684
244
Interfund Contract
797,500
-
(797,500)
92%
0%
d)
870,000
709,548
(160,452)
Equipment Repairs
275,000
234,532
(40,468)
92%
78%
e)
300,000
250,000
(50,000)
Vehicle Repairs
91,667
-
(91,667)
92%
0%
d)
100,000
90,000
(10,000)
LID Construction
77,917
-
(77,917)
92%
0%
d)
85,000
26,340
(58,660)
Vegetation Management
87,083
-
(87,083)
92%
0%
d)
95,000
46,090
(48,910)
Inter-fund: Forester
20,167
-
(20,167)
92%
0%
d)
22,000
22,000
-
Car Washes
3,208
2,630
(578)
92%
75%
e)
3,500
3,000
(500)
Sale of Eqp & Material
618,750
654,918
36,168
92%
97%
e)
675,000
750,000
75,000
Sale of Public Lands
183
76
(107)
92%
38%
200
200
-
Total Revenues
13,879,366
12,552,607
(1,326,759)
92%
83%
15,141,126
14,660,782
(480,344)
Trans In - CDD
23,824
7,800
(16,024)
92%
30%
25,990
7,800
(18,190)
Trans In - Solid Waste
789,681
646,103
(143,578)
92%
75%
f)
861,470
861,470
-
Trans In-Road Imp Res
5,354
-
(5,354)
92%
0%
5,841
5,841
TOTAL RESOURCES
21,091,055
19,599,340
(1,491,715)
92%
94%
22,427,257
21,928,723
(498,534)
REQUIREMENTS:
Exp.
Expenditures
Personal Services
5,158,148
5,014,287
143,861
92%
89%
5,627,071
5,506,148
120,923
Materials and Services
10,160,144
7,498,346
2,661,798
92%
68% g)
11,083,793
8,985,120
2,098,673
Capital Outlay
3,345,833
1,557,775
1,788,058
92%
43% g)
3,650,000
2,480,000
1,170,000
Transfers Out
275,000
300,000
(25,000)
92%
100%
300,000
300,000
-
Contingency
1,619,194
-
1,619,194
92%
n/a
1,766,393
-
1,766,393
TOTAL REQUIREMENTS 20,558,319 14,370,408 6,187,911 92% 64%
NET (Resources - Requirements) 532,736 5,228,932 4,696,196
Beginning NWC per Approved Budget
a) Annual payment 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 received quarterly from Solid Waste.
g) Seasonal expense includes overlays to occur Spring 2009.
h) Additional FY 09 Mineral lease revenue is not known.
22,427,257 17,271,268 5,155,989
4,657,455 4,657,455
4,871,665
ADULT PAROLE & PROBATION
Statement of Financial Operating Data
Eleven Months Ended May 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 Subsidy
30,149
29,227
(922)
92%
89%
a)
32,890
29,227
(3,663)
State Miscellaneous
-
4,301
4,301
92%
n/a
e)
-
4,301
4,301
SB 1145
2,661,950
2,723,508
61,558
92%
94%
2,903,945
2,714,945
(189,000)
Probation Work Crew Fees
31,167
46,058
14,891
92%
135%
c)
34,000
46,100
12,100
Miscellaneous
4,583
3,322
(1,261)
92%
66%
5,000
3,322
(1,678)
Electronic Monitoring Fee
100,833
152,619
51,786
92%
139%
b)
110,000
164,575
54,575
Probation Superv. Fees
229,167
230,238
1,071
92%
92%
250,000
231,596
(18,404)
Interest on Investments
25,818
25,763
(55)
92%
91%
28,165
28,165
-
Crime Prevention Services
-
18,750
18,750
92%
n/a
-
25,000
25,000
Drug Court - Byrne
45,833
19,351
(26,482)
92%
39%
d)
50,000
23,600
(26,400)
Total Revenues
3,129,500
3,253,137
123,637
92%
95%
3,414,000
3,270,831
(143,169)
Transfers In-General Fund
143,988
143,988
-
92%
92%
157,078
157,078
-
Transfers In-Video Lottery
97,167
70,667
(26,500)
92%
67%
f)
106,000
70,667
(35,333)
Transfers In-Sheriff
45,833
37,500
(8,333)
92%
75%
50,000
50,000
-
TOTAL RESOURCES
4,079,632
4,206,199
126,567
92%
96%
4,390,222
4,249,483
(140,739)
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
Exp.
2,799,912 2,696,625
103,287 92%
88% g) 3,054,449 2,949,262
105,187
764,737 768,110
(3,373) 92%
92% 834,259 833,747
512
92 -
92 92%
0% 100 -
100
459,630 -
459,630 92%
n/a 501,414 -
501,414
4,024,371 3,464,735 559,636 92% 79%
55,261 741,464 686,203
Beginning NWC per Approved Budget
4,390,222 3,783,009 607,213
- 466,474 466,474
467,892
a) Received two quarters of subsidy with one year's worth of AIP funds.
b) Increased use of Electronic Monitoring Devices, in lieu of jail sanctions. Increased court requests for EMD's.
c) New Community Service Specialist has increased efficiency of program thus service population being managed closer and has
better collection rate.
d) Byrne grant hasn't released funds. Have requested payment again.
e) New revenue from Parole Board to conduct Morrissey Hearings. The total amount should be about $4,301.
f) Due to reduction in Lottery Grant payments from State, no additional transfers will be received.
COMM ON CHILDREN & FAMILIES
Statement of Financial Operating Data
Eleven Months Ended May 31, 2009
Year to Date
Year End
Budget
Actual
Variance
FY %
Coll. %
I
Budget
I
I
Projection
I
Variance
RESOURCES:
Beg. Net Working Capital
$ 571,035
$ 532,187
$ (38,848)
100%
93%
$ 571,035
$ 532,187 $
(38,848)
Revenues
Federal Grants
217,044
241,322
24,278
92%
102%
a)
236,775
310,560
73,785
Title IV - Family Sup/Pres
34,514
37,652
3,138
92%
100%
a)
37,652
40,982
3,330
HealthyStart Medicaid
119,167
71,173
(47,994)
92%
55%
b)
130,000
95,000
(35,000)
Child Care Block Grant
69,356
53,235
(16,121)
92%
70%
a)
75,661
61,113
(14,548)
Level 7 Services
160,594
176,963
16,369
92%
101%
a)
175,193
201,546
26,353
Juvenile Crime Prevention
363,963
376,567
12,604
92%
95%
a)
397,050
471,171
74,121
State Prevention Funds
171,875
125,624
(46,251)
92%
67%
f)g)
187,500
187,499
(1)
HealthyStart /R-S-G
335,516
350,605
15,089
92%
96%
b)
366,017
350,605
(15,412)
OCCF Grant
808,312
800,562
(7,750)
92%
91%
j)
881,795
861,508
(20,287)
Miscellaneous
7,333
7,685
352
92%
96%
8,000
8,000
-
Court Fines & Fees
22,000
60,526
38,526
92%
252%
c)g)
24,000
75,000
51,000
Interest on Investments
22,917
28,427
5,510
92%
114%
d)
25,000
40,000
15,000
Miscellaneous/Crime Prev
-
53,511
53,511
92%
n/a
k)
-
80,266
80,266
Grants-Private
9,167
-
(9,167)
92%
0%
e)
10,000
-
(10,000)
Total Revenues
2,341,758
2,383,852
42,094
92%
93%
2,554,643
2,783,250
228,607
Trans from General Fund
322,020
322,020
-
92%
92%
351,295
351,295
-
Trans from GF-Other
6,317
5,168
(1,149)
92%
75%
6,891
6,891
-
Total Transfers In
328,337
327,188
(1,149)
92%
91%
358,186
358,186
-
TOTAL RESOURCES
3,483,864 3,673,623 189,759
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
3,241,130 3,243,227 2,097 92% 93%
Exp.
520,797
449,967 70,830
92%
79% i) 568,142 490,079 78,063
2,374,330
1,929,897 444,433
92%
75% g)h) 2,590,178 2,559,011 31,167
92
- 92
92%
0% 100 100 -
298,324
- 298,324
92%
n/a 325,444 - 325,444
TOTAL REQUIREMENTS 3,193,543 2,379,864 813,679 92% 68%
NET (Resources - Requirements) 47,587 863,363 815,776
3,483,864 3,049,190 434,674
- 624,433 624,433
Beginning NWC per Approved Budget 624,543
a) FY 2008 revenues received and reported in FY 2009. Final quarter to be received in FY 2010.
b) Medicaid revenue projected to be less than budget. Refund due to OCCF because of statewide reduction.
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 cancelled.
f) Safe & Drug Free Schools grant amount is $100,000 - budgeted at $50,000.
g) $100,999 of additional resources (Safe & Drug Free Schools and Circuit Court fees). Grants to TAPS teams will not be paid in 08/09.
h) Increase in discretionary spending of $129,766. Addition of Crime Prevention grants.
i) Personnel reduced due to open position, and new hires. Temporary on-call personnel costs added.
j) OCCF grants and M&S increased by $147,000 Community Schools grant. Refund due to OCCF because of statewide reduction.
k) Crime prevention fund transfers corrected to actual.
SOLID WASTE
Statement of Financial Operating Data
Eleven Months Ended May 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
Leases
Sale of Equip & Material
Total Revenues
TOTAL RESOURCES
REQUIREMENTS
Expenditures
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
Year to Date Year End
Bud et Actual Variance FY % Coll. % -Budget Proiection Variance
$ 1,221,164 $ 1,254,853 $ 33,689 100% 103% $ 1,221,164 $ 1,254,853 $ 33,689
42,167
-
(42,167)
32,083
28,623
(3,460)
-
15,938
15,938
183,333
217,719
34,386
1,535,156
958,895
(576,261)
1,437,071
1,210,917
(226,154)
4,424,206
3,646,574
(777,632)
64,395
55,287
(9,108)
27,500
12,135
(15,365)
91,667
36,739
(54,928)
240
240
45,833
70,711
24,878
7,883,411 6,253,778 (1,629,633)
9,104,575 7,508,631 (1,595,944) 92% 76%
1,663,746
1,627,952
35,794
92%
90%
4,040,352
3,273,352
767,000
92%
74% g)
890,806
971,787
(80,981)
92%
100%
220,665
100,399
120,266
92%
42% h)
1,706,348
1,146,103
560,245
92%
62% i)
480,895
-
480,895
92%
n/a
92%
0%
a)
46,000
46,000
-
92%
82%
35,000
30,000
(5,000)
92%
n/a
b)
-
15,938
15,938
92%
109%
c)
200,000
220,000
20,000
92%
57%
d)
1,674,716
1,100,000
(574,716)
92%
77%
d)
1,567,714
1,321,685
(246,029)
92%
76%
d)
4,826,406
4,000,000
(826,406)
92%
79%
70,249
60,000
(10,249)
92%
40%
e)
30,000
15,000
(15,000)
92%
37%
100,000
38,000
(62,000)
92%
n/a
-
240
240
92%
141%
f)
50,000
75,000
25,000
92%
73%
8,600,085
6,921,863
(1,678,222)
Exp.
9,002,812 7,119,593 1,883,219 92% 72%
NET (Resources - Requirements) 101,763 389,038 287,275
Beginning NWC per Approved Budget
9,821,249 8,176,716 (1,644,533)
1,814,996
1,786,088
28,908
4,407,657
4,080,785
326,872
971,788
971,788
-
240,725
137,974
102,751
1,861,470
861,470
1,000,000
524,613
-
524,613
9,821,249 7,838,105 1,983,144
338,611 338,611
338,611
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 self-haul disposal and curbside collection has resulted in less revenue in these areas.
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) Only $50,000 paving of access road remains to be done.
i) Only the budgeted transfer to the Road Fund will be made. Resources are insufficient to make budgeted transfers to
Solid Waste's reserve funds.
Risk Management
Statement of Financial Operating Data
Eleven Months Ended May 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
Miscellaneous
Professional Service
Insurance
Loss Prevention
Repair / Replacement
Total General Liability
PROPERTY DAMAGE
Insurance
Professional Service
Repair / Replacement
Total Property Damage
VEHICLE
Professional Service
Repair / Replacement
Insurance
Loss Prevention
Repair / Replacement
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
Bud et Actual Variance of F % Coll. Budget Projection Variance
$2,500,000 $2,549,708 $49,708 100% 102% $2,500,000 $2,549,708 $49,708
368,418
368,412
(6)
92%
92%
401,910
401,910
-
262,436
262,438
2
92%
92%
286,294
286,294
-
164,393
163,941
(452)
92%
91%
179,338
179,338
-
884,867
924,407
39,540
92%
96%
965,309
965,309
-
139,081
147,136
8,055
92%
97%
151,725
151,725
-
2,750
29,554
26,804
92%
985%
3,000
29,554
26,554
18,333
90,932
72,599
92%
455%
20,000
92,000
72,000
275
1,085
810
92%
362%
300
1,200
900
4,583
-
(4,583)
92%
0%
5,000
5,000
-
22,917
14,840
(8,077)
92%
59%
25,000
25,000
-
45,833
65,476
19,643
92%
131%
50,000
67,000
17,000
1,913,886
2,068,221
154,335
92%
99%
2,087,876
2,204,330
116,454
92
-
(92)
92%
0%
100
-
(100)
4,413,978
4,617,929
203,951
92%
101%
4,587,976
4,754,038
166,062
Ex .
1,191,667
307,083
146,667
19,777
4,975
5
7,607
152,389
315
2,192
187,259 1,191,667 92% 14% a) 1,300,000 210,000 1,090,000
149,224
48
95,993
245,265 307,083 92% 73%
942
36,098
471
11,086
10,142
58,740 146,667 92% 37% b)
678,685
6,250
33,809
9,541
33,877
66,001
655,417 828,163 655,417 92%
59,583 168,352 (108,769) 92%
2,360,417 1,487,778 2,192,065 92%
335,000 260,000 75,000
160,000 70,000 90,000
116% c) 715,000 900,000 (185,000)
259% d) 65,000 200,000 (135,000)
58% 2,575,000 1,640,000 935,000
331,061 270,672 60,389 92% 75% e)
176,004 133,291 42,713 92% 69% f)
92 - 92 92% 0%
507,156 403,963 103,193 92% 73%
Contingency 1,338,072 - 1,338,072 92% n/a
TOTAL APPROPRIATIONS/EXPENDITURES 4,205,645 1,891,741 3,633,330 92% 41%
NET 208,333 2,726,188 3,837,281
Beginning NWC per Approved Budget
361,157
295,557
65,600
192,004
157,004
35,000
100
-
100
553,261
452,561
100,700
1,459,715
1,459,715
4,587,976
2,092,561
2,495,415
2,661,477
2,661,477
2,491,977
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 a $90,000 settlement.
d) Year end projection is higher than budget due to CDD layoffs, increased unemployment claims, and a new law which extends the time period for
unemployment.
e) Year end projection assuming June expenditure same as May
f) Year end projection assuming June 2009 expenditures will be similar to June 2008.
Health Benefits Trust
Statement of Financial Operating Data
Eleven Months Ended May 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
11,437,525
11,631,984
194,459
92%
93%
a)
12,477,300
12,689,559
212,259
P/TEmp - Add'IPrem
120,083
48,280
(71,803)
92%
37%
b)
131,000
51,000
(80,000)
Employee Prem Contribution
329,877
315,315
(14,562)
92%
88%
359,866
344,866
(15,000)
COIC
733,333
1,090,074
356,741
92%
136%
800,000
1,190,074
390,074
Retiree / COBRA Co-Pay
366,667
571,494
204,828
92%
143%
400,000
600,000
200,000
Medical Services Reimb
-
11,986
11,986
92%
n/a
-
11,986
11,986
Prescription Rebates
-
23,082
23,082
92%
n/a
-
23,082
23,082
Interest
343,750
387,814
44,064
92%
103%
375,000
415,000
40,000
Total Revenues
13,331,236
14,080,030
748,795
92%
97%
14,543,166
15,325,567
782,401
TOTAL RESOURCES
27,331,236
28,942,449
1,611,213
92%
101%
28,543,166
30,187,986
1,644,820
REQUIREMENTS
Exp.
Expenditures:
Personal Services
104,239
99,301
4,938
92%
87%
113,715
108,715
5,000
Materials & Services
Conferences and Seminars
2,750
1,410
1,340
92%
47%
3,000
1,410
1,590
Claims Paid-Medical/Rx
10,809,929
8,992,366
1,817,563
92%
76%
c)
11,792,650
9,741,730
2,050,920
Claims Paid-Dental/Vision
1,475,024
1,504,800
(29,777)
92%
94%
c)
1,609,117
1,630,200
(21,083)
Refunds
-
(44,720)
44,720
92%
n/a
(44,720)
44,720
Insurance Expense
327,718
336,354
(8,635)
92%
94%
357,511
357,511
-
State Assessments
58,667
134,149
(75,482)
92%
210%
d)
64,000
134,149
(70,149)
Administration Fee
249,427
254,488
(5,061)
92%
94%
272,102
272,102
-
PPO Fee
43,154
31,986
11,168
92%
68%
47,077
47,077
-
Health Impact
39,233
45,445
(6,212)
92%
106%
42,800
42,800
-
Printing
7,333
9,023
(1,690)
92%
113%
8,000
9,023
(1,023)
Program Supplies
1,833
700
1,133
92%
35%
2,000
700
1,300
Other
13,899
33,158
(19,259)
92%
219%
15,163
35,000
(19,837)
Total Materials & Services
13,028,968
11,299,159
1,729,809
92%
79%
14,213,420
12,226,982
1,986,438
Capital Outlay
-
-
-
92%
0%
100
-
100
Contingency
13,031,270
-
13,031,270
92%
0%
14,215,931
-
14,215,931
TOTAL REQUIREMENTS
26,164,477
11,398,460
14,766,017
92%
40%
28,543,166
12,335,697
16,207,469
NET (Resources - Requirements)
1,166,758
17,543,988
16,377,230
-
17,852,289
17,852,289
Beginning Net Working Capital - FY 2010 Approved Budget
18,100,000
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 48 weeks of claims paid; YTD average is $217,818 per week.
d) State Assessment is paid in August and January.
6/15/2009
DESCHUTES COUNTY 911
Statement of Financial Operating Data
Eleven Months Ended May 31, 2009
Year to Date Revised Year End
Bud et Actual Variance % of FY % Coll. Budget Proiection Variance
RESOURCES:
Beg. Net Working Capital
$2,393,117
$2,636,885
$ 243,768
Revenues
Property Taxes - Current
5,478,961
5,941,668
462,707
Property Taxes - Prior
51,929
97,587
45,658
State Reimbursement
20,167
21,188
1,021
Telephone User Tax
737,998
872,951
134,953
Data Network Reimb.
31,167
25,128
(6,039)
Jefferson County
20,153
42,445
22,292
User Fee
30,708
23,757
(6,951)
Contract Payments
64,167
60,579
(3,588)
Miscellaneous
7,563
10,885
3,322
Interest
45,833
107,847
62,014
Interest on Unsegregated Tax
1,192
2,890
1,698
Total Revenues
6,489,838
7,206,925
717,087
TOTAL RESOURCES
8,882,955 9,843,810 960,855
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
3,417,356
3,119,531 297,825
910,480
847,214 63,266
121,000
- 121,000
119,167
130,000 (10,833)
4,115,524
- 4,115,524
TOTAL REQUIREMENTS
NET (Resources - Requirements)
8,683,527 4,096,745 4,586,782
199,428 5,747,065 5,547,637
Beginning NWC per Approved Budget
100%
110%
$2,393,117
$2,636,885
$ 243,768
92%
99%
a)
5,977,048
5,977,680
632
92%
172%
b)
56,650
104,681
48,031
92%
96%
22,000
22,000
-
92%
108%
805,089
872,951
67,862
92%
74%
c)
34,000
33,164
(836)
92%
193%
d)
21,985
42,445
20,460
92%
71%
33,500
33,500
-
92%
87%
70,000
70,000
-
92%
132%
e)
8,250
10,885
2,635
92%
216%
50,000
116,847
66,847
92%
222%
1,300
2,890
1,590
92%
102%
7,079,822
7,287,043
207,221
92%
104%
9,472,939
9,923,928
450,989
Exp.
92%
84%
3,728,025
3,413,584 314,441
92%
85%
993,251
993,251 -
92%
0%
132,000
132,000 -
92%
100%
130,000
130,000 -
92%
n/a
4,489,663
- 4,489,663
92% 43% 9,472,939 4,668,835 4,804,104
- 5,255,093 5,255,093
5,137,000
a) Projections based on data provided by Tax Office.
b) Delinquent prior year taxes exceeded amounts estimated.
c) Projections were based on trending costs for police records system, decrease in number of licenses by user agencies;
savings passed along for changes in network connections.
d) Camp Sherman tax revenue. Revise year end projection to reflect previous 11-month history.
e) Refunds from insurance carrier (Special Districts) plus revenue from CAD printouts/tapes purchases higher than anticipated.
va
3
0
LL
O O
Ua, N
C)
N L N M
NO - a)
U -0 co 7
O C T ~
CL CO r -
y m
x
W o 7
o t
c - : o
3 w
N O
C O
a) :5 'L O
L CL CC, l x O N
T O r
C vi N a)
7 a) c
~j a) T
> j
N N MCn
7 Q' J Z
m _
N ^ _ 0
❑ m U a) Lu
0 0
¢
of
Q.
O
2
N N'O V V O)-O 1~'N CO a 'M m O N.N O O 0~ O OHO O' tNO,CO
> O 21, O (O V O O N O M N O to to M O O.M O C), C)
0 1:1 N O) M N O O V N' O O r N O o) O W) O c V co C) O W co N
U 70
VOMOO V`-'N Vim' O- cM7O~7 M i-m0'v fl N'O
C C v v .m.. v N O CO v. d' O
N D
>
O
C 00 0 p
O O O O0 O 0 0
'
Cn 0) oV
O O C) 0 V
O c'M,o CD T'
~:Ln
i
O N
O p 0 0 0 O O O O O O O
3
O'
~ M 0
'O 0 o 0
.
O LO O'to O.o Oa
DD W
O O
O,O 0 0 0 0 0 0 0 C) m
O I- O co a0
act
O O O'O -
O M O' o0, 0:0 O
I l
t
N "O
O ,O t0 r-- Ld L V O O L ,*7 d
CO t0 t0 t0
(D
O Cn 0 00 n.
O.O O N,c-
O'O
7
CO .(D CO 00 V
c
V r O
2 M-
N M,CO'O O Or
t0 O
LL m
o N
00 r- co
v
N'. r cM.~~--
O) 'O
+
OOCOO CO cM 0C) tOtp
-
NO N
t0
OO 0)M
Oco,OO o)"
Cy
O
O
0)
O, 0) Co CO Q O) O O
o
c
V N
co
O .00'00
O lf') 00
co
N
CD
7 N
n
~
o
m
n
' I nc c
om
m co
Go
v o L
o m o
o '
v
N
-
N
M
V
V V co c- U-)
'
m V
pp'
N CD N'~
:O C.O'O to
~
p
U
}
l0 N ~ CD
O V c-
_
. O N
IA
e-
N M
'co O
L
L Q a
t`
co O a
t0
r' v
N N to
`
M M
M
N
N N
N
Q
N N
N
-
_O-_____ .-O'-
O O
- 'O p
O O.-.O
G
0
O
O ~_O-_
- _.O
_
N
'
O O
O.O
O O 'O
O
O
O
O 00 O
CD co
tD;
C
7
O.
O
'O O
' O l0
' O N
V (O
oo C) co
CO O (O
m
c
C
co
O tr)
LO f` C)
O to
t`
M
V N
r
r
O V)
N
In N
O r
M
O
O
IS ;
CO
^ W
O l t D
(N co t D
N
O O
Q) M
O V O O
O O
N
O
O O
) M L
~t~O(O PI -
' tON
OO~
~N
'
co
1-C)
O'
COO
V
Oco OO
OP' O O
OO
' O I
M
Q
m
L
V M
C4
V V
N
O 0
act
O
C4 c)
q
r-
V
N O
N f--
60 N O O
R
Cp
n
co
N N
a)
N
Lo
~
,
V
00
V
V
V
a1
ONCDN
CO
Of
}
V
r
i\10 N
V
-
.
Q
M
0
(3)
A
N
E
M
O
r
T
M
O
'
M
M V 000
O
C
O '
"
.
N
. . . .
o
' O
N N
r- 00 to
M
O
M
co
O
N
(o Ld
N
O
Cl)
r
.
t
O
V
t
D
N
V
Ln O CO
O N
N C) CM
C)
N
N
-
10
O
N
V V
O O
W)
C)
Ln
D
C
O '
' CO '
O
R
O C l!
O
.
Q
Cl) r.-
LO
co
0
°
v
N
V vi
c0
a
LO_- Cl) CO N_
co
_ _LO
- C3) _ _O _
-_M_
'IT
C) CO O_-
U
n (D N
r 00 co N
V
a)
O n
n
D) r
r--m
O)
M
10
O co CD
OLO CD
V
C6
O Q) r
V
O
o
N
` ~
'
L
'
N
N
to
N
CO Lo
-
O
co
r
CO O000«J
U')
co
~
O
Cl)
M _
O_
co
r` N 00 Co CO
'
r--
a
a
M f`
N
Cn
O
CD
7
t` V
co N
' c
'
O)
.0
O r
M
Cos
CO N CD
M
m
IL
t0
CD ~O a-
r
v
W O `0
M V t.
O
N'~ M
Of
O
t0
co
~2
10
m
co
C,
00
c
CO
Ln
M
r- N to
co
vi
ca
co
to
o Co N
r
N
N
to
N
O Or-
0)
-O..
~ _ -
-C) 00 0
1,
to
O , O co
0)
t[I
M O.
Cl
co Cl
(D
n o o
n
v o v
t7)
O
o IQ o
o
00
o
ui LO 0
00
LO
LO r- o.
O
O
M
CO V
v
t0 N,
co
-
a)
-
CN
O
- -
O
-
N
V
O
- -
O
-
M.O
-
n
r
.o
01
N
O
M
0
)
co
O
0) m
O
a0 ' O
W
!
O
N
t
O
O
>
M. -M M
l0
04
n co to
m
h
M
M
'
O
O
N
r
CO m O
v
~
O
Z
v
O i` N
V
M
00 r- N
co co
N
Cl)
d1 00.
0).t0. to
r.
O.
07
O
O O
N
O
(D V
-'N
n LO M
'
O
O
M
O
'.O M
M
U
N 0)
CO
O
N
co
t0
CO N
co O
o r
M
O
t` (a
to
O
d
ON
CD
O
~
O
_
-_-M
O Do
Lf) '00
C~
OD
0 00 C)
to
(a
C
O
co
O N
C4
co
(D
0 00, C)
00
E
co
t0
' M
Cl V.
O'M Cl
O)
. '
N
O O O;
0
0
0,
N
M'
0)
NM
tU~ M
0)
LOBO
N
N
p,
N
V
co M O
v
CO 'N
co
N'
C,4 co "t
C4 CY)
C) U
to
,
00
Ci ' ?
' O' ' Cl) M'
O
Q
N V. M
O r
roo-
O co .
I
,
IO - O~co to
CN
co -_'r t`
(3,
N
O'O CO tp
a
V. O N ' ac
m'
'
O V N
f
t0
V O'. O r ' c
1
M
d
(O M O
O V O
V
O
N L
00,
V
OMM
O.
O
y
O
LL y
U) i 07
7
a+
~
.
00
O r
.01
. o
E C& y
.
y C
.
d
04: y
>
COI
LIJ, LL', y
.
U d
Z
U
i- Cp!LL
OIO 01.
U
~
y.">' c U' C N. O.
C' C N!` N
W.
y y' N'
C y U), "
C
W'
j
.
C, ~,LL O LL,
ffl O I U
F- 7 T'O
a) C (L U) L) I C
U, d>
I N - Nc M, 0 O,ia
O. 0 .0 C6 G'
U
x
C U N - C LL 0)c j' IF, IMO
LLr t0
'LL N O 7 0 O LL
i
N
0 ~ > 0) ~N' ) O 2: a)' t
.
'
'
O'
R
IL 7
U
C a)' LL
. X: U U
I V co
U
y
Z
T
0•
Cis N
O. U
n pj N cn C N O.
x C L' U O._ C N C 7'- O.
ui o
C
Ol C F
C c' u 4
0'
LL'
`
y
O y
LL ~
I 0)._ ~ y O. f0 CO Z L
'
C
N
n yrY U o t
at)~ 6! m $ m c) oI (C
M ml m
m
2.
Ui 7 tl o
U a). a). o
C y 0, fly yr to o Q' c > a 0
m
.c
of wIF--IF- y 0 2'd U > C'~' 0'
NrLL U O
L..OL O -Q of w N
3-
c
'1) .2
0 (D z
LLI
Deschutes County - Fair and Expo Center
YTD-Budget Basis
Statement of Financial Operating Data
Eleven Months Ended May 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 %
C011. %
Budget
Projection
88%
846,075 809,342
36,733
70%
775,739 614,510
161,229
100%
117,104 117,103
1
0%
45,000 -
45,000
86%
78,000 -
78,000
n/a
160,285 -
160,285
TOTAL REQUIREMENTS 1,859,703 1,469,921 389,782 92% 73% 2,022,203 1,540,955 481,248
NET (Resources - Requirements) (52,763) (98,732) (45,969) - 17,423 17,423
Beginning Net Working Capital - FY 2010 Budget 75,000
Accrued Revenue (Accounts Receivable):
Current Month Events 7,615
Prior Months 2,617
Total Accounts Receivable 10,232
re
FY 2009:
June
FY 2010
August
September
October
November
December
January
February
March
April
May
June
Total FY 2010 Deposits
FY 2011
FY 2012
FY 2013
FY 2014&FY2015
Variance
4,595
2,630
1,560
5,290
4,550
725
100
300
250
800
400
700
17,305
33,710
2,120
1,510
1,120
TOTAL
$ 150,000 $ 142,470 $ (7,530) 100% 95% $ 150,000 $ 142,470 $ (7,530)
30,000
4,096
(25,904)
92%
12%
35,000
4,096
(30,904)
10,614
10,614
92%
265%
4,000
14,615
10,615
4,500
298
(4,202)
92%
5%
6,000
1,798
(4,202)
5,000
700
(4,300)
92%
14%
5,000
700
(4,300)
570,000
422,798
(147,202)
92%
69%
610,000
462,798
(147,202)
7,326
2,470
(4,856)
92%
31%
8,000
2,569
(5,431)
4,000
-
(4,000)
92%
0%
4,000
-
(4,000)
67,000
53,639
(13,362)
92%
80%
67,000
53,639
(13,361)
14,000
4,756
(9,244)
92%
32%
15,000
4,756
(10,244)
16,000
4,011
(11,989)
92%
7%
55,000
24,011
(30,989)
253,500
142,573
(110,927)
92%
51%
280,000
153,573
(126,427)
80,000
90,000
10,000
92%
95%
95,000
118,000
23,000
45,000
45,000
-
92%
100%
45,000
45,000
-
10,000
-
(10 000)
92%
0%
10,000
-
(10,000)
1,106,326
780,954
(325,372)
92%
63%
1,239,000
885,554
(353,446)
550,614
447,765
(102,849)
92%
71%
633,203
530,353
(102,850)
1,806,940 1,371,189 (435,751) 92% 68% 2,022,203 1,558,377 (463,826)
Exp.
775,500
742,542
32,958
92%
710,842
543,276
167,566
92%
110,696
117,103
(6,407)
92%
45,000
-
45,000
92%
67,000
67,000
-
92%
150,665
-
150,665
92%
60,360 1
Deschutes County Fair and Expo Center
Statement of Financial Operating Data
May 2009
Budget
Actual
Variance
RESOURCES:
Beg. Net Working Capital
$ - $
-
$ _
Receipts:
Security & Traffic Reimb
2,500
-
(2,500)
Miscellaneous
-
239
239
Vending Machines
-
-
-
Telephone Fees - Events
-
-
-
Special Events Revenues
51,000
46,033
(4,967)
Interest
666
68
(598)
Parking Fees
-
-
-
Storage
-
-
_
Camping at F & E
4,000
-
(4,000)
Horse Stall Rental
4,000
-
(4,000)
Concession % - Food
35,500
6,000
(29,500)
Rights (Signage, etc.)
-
26,000
26,000
Interfund Contract
45,000
-
(45,000)
Video Lottery
-
-
-
Total Receipts
142,666
78,340
(64,326)
Transfer In:
GF, TRT, Welcome Center - -
Total Transfers - -
TOTAL RESOURCES 142,666 78,340 (64,326)
REQUIREMENTS:
Expenditures:
Personal Services
70,500
66,737
3,763
Materials and Services
64,622
45,847
18,775
Debt Service
48,940
43,113
5,827
Capital Outlay
-
-
-
Transfers Out
-
-
-
Contingency
9,619
-
9,619
TOTAL REQUIREMENTS
193,681
155,697
37,984
NET (Resources - Requirements)
(51,015)
(77,357)
(26,342)
Deschutes County
Fair and Expo Center
Accounts Receivable
May 31, 2009
Current Month
Ranch Horse Show 570
Pacific Power Driving School 1,045
Food & Beverage Estimate 6,000
Total Current Month 7,615
Prior Months:
October, 2008
Hunter Jumpers 1,000
KRDM Dance 1,002
April, 2006
NW Expo & Trade show 615
Total Prior Months 2,617
Total Accrued Revenue as of May 31, 2009 10,232
RV Park - Fund 601
Statement of Financial Operating Data
Eleven Months Ended May 31, 2009
Year to Date
Year End
Budget
Actual
Variance
FY %
Coll. %
Budget
Projection
Variance
RESOURCES
:
Beg. Net Working Capital
$ -
$ -
$ -
100%
n/a
$ -
$ -
$ -
Revenues
RV Park Fees < 31 Days
252,083
56,282
(195,801)
92%
20% a)
275,000
75,000
(200,000)
RV Park Fees > 30 Days
-
7,150
7,150
92%
n/a
-
7,150
7,150
Tent Space Rental
-
560
560
92%
n/a
-
560
560
Washer / Dryer
550
827
277
92%
138%
600
827
227
Vending Machines
275
-
(275)
92%
0%
300
-
(300)
Interest on Investments
-
425
425
92%
n/a
-
425
425
Cancellation Fees
-
198
198
92%
n/a
-
198
198
Total Revenues
252,908
65,442
(187,466)
92%
24%
275,900
84,160
(191,740)
Transfers In-Fund 130
285,000
285,000
-
92%
154% b)
185,000
285,000
100,000
Transfers In-Fund 618
-
-
-
92%
0% c)
11,000
-
(11,000)
TOTAL RESOURCES
537,908
350,442
(187,466)
92%
74%
471,900
369,160
(102,740)
REQUIREMENTS:
Exp.
Expenditures
Materials & Services
90,594
56,386
34,208
92%
57%
98,830
63,830
35,000
Debt Service
243,459
243,459
-
92%
100%
243,459
243,459
-
Transfers Out - Gen Fund
-
-
-
92%
0%
50,000
-
50,000
Contingency
72,977
-
72,977
92%
n/a
79,611
-
79,611
TOTAL REQUIREMENTS
407,030
299,845
107,185
92%
64%
471,900
307,289
164,611
NET (Resources - Requirements)
130,878
50,597
(80,280)
-
61,871
61,871
Beginning Net Working Capi
tal - FY 2010 Proposed Budget
50,000
a) Actual is approximately 2,000 space rentals. ( $56,282 + $7,150 + $560) / $32 = 2,000)
b) Additional resources provided from Park Acquisition & Development Fund.
c) Budgeted transfer based on assumption RV Park operations for FY 2008 would have been profitable.
Transfer will not be made.
U
o 0 0 0 0 0 l 0 0 0 0 0
C
O 00 "t 0 C) 00 M tf) r r M
CO 00000 CD d; LO - NLOf- CO
CL
It 000L6IC)ciO.4r-_(O ui
7
r
U
U
O
0
N ^
N
O 00 N M O 'It
0 O
-
O U-0 "
CY)
0
t
M M M O U
) r r M N O
M N N N O
0
N a C a
N
Of W
N
n~
LL p
W
Y.L I1
4t
~ -
Y
Nd co~N000ww0 I~T C) N
MNtO~tC'Mr 0NCD t0 0)
C/)
(0
M ~ O CD It CD CD O 0)
00
d ~
Lf) 6) O r I~ M
> LL
O
CO U O
N
C N
"t C
m
~
ALL-
\°\o0\0°\\0 0
o-.-0
0 0 0 0 0 0 0 0
~ C
C
n O
U C
N Co I- It ti M Co m O I~ M m (3)
Qj 00
U C
Q
r-COOd.OLO) tMr(3)
II LO
I`(00ONr-OO~N~~00)
(a
CL C 0
U
M N
M
-
O
CU
O
~
U
O
fv:~
l
-
U
0 E
o
)
C
C) cu
c 0 0
U C a
0 C: -0 U
0
^
O CO O O r LO M N- N O CO
d~ 0
U
>
00
O U- `M
m Q) CU
N00N co C.0 rl- rMOOOMCOD000
N
N
i
7 0
69
N Q- a
U)
r Cl)
=3 -0 O
a
_
0 W w a)
C 7
> N
N
N
CB C L
N
*k LL
O N
LL
0
en
O M 00 CO N O co d' co 'T Co 0)
'
O N
C'M C
M ~ 'C* 00 M 00 LO N M c 00 M
00 U N O
O O Ce) N 'It O CO Co Olq O
M N
O
r
O 00 00 N N O O~
II y
N CD
M N c- r
~ u) M
06 M
LO
rn
M
C
j
E C
_
O
N
N 3 N O
E N
L
>
Q
Q
!n U
0
>
U
a
+
LC
U
0 _0
N
4)
(D
L
a N
cn
N ti U U
N
ti N O
L rr
CoN mU
N N
23
c
O E9 (6
m
~
5= 0 o o 0 m 0
m a M
o
(n
4
Qc)OZO~LL 2 ¢2-5>
Deschutes County
Bethlehem Inn (Fund 128)
Eleven Month Ended May 31, 2009
Year to Date
Year End
Budget
Actual
Variance
FY %
Coll. %
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital
$ (2,600,000) $ (2,619,549)
$ (19,549)
100% 101% a)
$ (2,600,000)
$ (2,619,549)
$ (19,549)
Revenues
Grants - Private
- -
-
83% 0%
2,700,000
-
(2,700,000)
Total Revenues
- -
-
83% 0%
2,700,000
-
(2,700,000)
TOTAL RESOURCES
(2,600,000) (2,619,549)
(19,549)
83% -2620%
100,000
(2,619,549)
(2,719,549)
REQUIREMENTS:
Exp.
Expenditures
Debt Service (Negative Int Rev)
- 65,431
(65,431)
83% 65% b)
100,000
69,631
30,369
TOTAL REQUIREMENTS
- 65,431
(65,431)
83% 65%
100,000
69,631
30,369
NET (Resources - Requirements) (2,600,000) (2,684,980) (84,980) - (2,689,180) (2,689,180)
Beginning Net Working Capital - FY 2010 Proposed Budget (2,666,469)
a) The beginning working capital is $19,549 less than estimated for the FY 2009 budget.
b) May interest expense was $4,398; average monthly interest is $6,103. Projection is year to date plus $4,200 for June.
Deschutes County
General Support Services - BOCC
Conference/Seminar, Education/Training and Related Travel Expenditures
FY 2009
_ Jul
-
Au
Sep
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May
YTD Total
_
Tammy Baney
Conf/Sem & Educ/Training
- T
2,300
314
-
40
530
30
30
-
3,244
Travel Meals
- -
40
278
-
318
Accommodations
_
-
238
-
363
-
1,503
2,103
Airfare
520
-
520
-Mileage reimbursement
74
-
278T
117
453
104
87
471
-
1,583
Ground Transport
-
91
-
- 24
122
-
237
Total Baney
74
2,391
830
117
880
144 7_
6117
30
2,923
-
8,006
Mike Daly
Conf/Sem & Educ/Training
26
360
386
Travel Meals -
396
-
12
-
29
-
-
-
-
-
437
Accommodations-
_
-540
141
- -
-
-
- -
- - -
-
680
Airfare
Mileage reimbursement 1 -
82
- Y
242
420
331
18
-
-
-
-
1
092
Ground Transport
44 -
- - -
- -
- -
15 -
- -
-
~ -
-
,
59
Total Daly
522
26 1,154
561
374
18
-
-
-
2,654
Dennis Luke
Conf/Sem & Educ/Training -
-
26
219
-
-
260
70
30
-
-
605
Travel Meals -
-
-
-
25
66
25
25
25
-
25
191
Accommodations -
-
429
98
15.
98
98
77
-
77
892
Airfare
i ea a reimbursement
9
-
- -
85
-
137
rt
246
239
228
248
279
320
98
218
2,098
Ground Transport
-
- -
- -
- Total Luke
85 ?
163
895
362
308
631
472
452
98
321
3,786
Alan Unger - - - -
Conf/Sem & Eduxd raining -
-
-
-
-
-
-
70 T
70
10
-
150
Travel Meals
Accommodations
Airfare
_
Mileage reimbursement
Ground Transport
-
-
- T
-
_
_
_
_
_ -
- Total Unger
70
70
-10
- - 150
BOCC Staff
_
Conf/Sem & Educ/T,aining - -
J
_
- - -
-
_ -
_
_ - -
-
- _
Travel Meals
-
-
-
-
_
_
_
- _ -
~ - -
Accommodations -
- -
- -
- - -
- -
- '
_
-
_ - -
-
Airfare
"
-
-
-
_
- -
Mileage reimbursement -
-
-
-
-
-
-
_
- -
-
16
y
-
-
_ -
- j
-
16
Ground Transport
- Total BOCC Staff
16
_
16
Total - BOCC Department
Conf/Sem & Educ/Training
2,352
_
- 893 _
300
670 1
130
40
-
4,385
Travel Meals _
396
12
25
_ 134
25
25
25
278 1
25 .
946
- Accommodations _-_-_-L
- _
1,207
238
378
98 !
98
77
1,503
77
3,676
Airfare
520
520
Mileage Reimbursement
- -
-
241
137
- -
766
776
1,011
386
365 1
320
569
218
4,789
- Ground Transport
' _
44
91-
-
-
39
- -
-
122 T
-
296
-Total - BOCC Department -
-
681
2,580
2,879-
1,039 _
-
A563
809 1,158
-
552
-
3,031
321
14,612
FY 2009 Budget
- -
-
-
- -T
-
21,250
Percent Expended
- -
-
- -
-
- -
- - -
- 68
8%
i
-
- -
-
- -
- I-
- -
- -
.
6/1/2009
CD 0 0 0 ti to N M CO O O r r-
0) > co V' M 0 0 r~ ~ ti N w M N O
fl- CD ~ N 0) M O N r- O 0 O d 01
00L6 oMCOL6 COo0 ; C CAMrnC
C ' (zd'O- V cM -O00 m CDNMNIO 01
D 7 N r r ti
LL U
O
O O O
r.
cei 0
Yi
N
0
' c
' L
'
C
V
N
~ (fl O
Cry
M
U-
00
00 000d' 0 (D0LL)0
0)
O
V d' O O O N M O N O d' O
M
O
OO)0)L0N V Lofll-dCDO '
r
N
~ - O Co to M 00 N M C) V Ln
0
L
OMOCD NI-- fl- V
O
LL
- O V OLOOti0d'LOMOM
N
O
~
~
O
M
0
O
O
N
Cfl N
O C O
-V ~
LA
N
O
o
M
L
o
Lo V N co O t
L
LL
co
00 O Lo O d' M CD Lo ti CD M O Lo
N
O
M000c C)~LOCDLnc-OO
ti
O
00 0 r- Lo V-1 O Lo 00 00 V 0 C -
CO
CL
L0 Lf)
O 00
Lf M
I
co
CO 0)
L
LC) V
t
LL
0)
CD rn
Lo
N O L0 * 0) 00 Lo C4 CD CO O 00
to
0
OOOI~~ ooMMOLOLOOO
O
C
N O V CV CO O M Lo V S O Lo
m
L
CL
m Lo Lo I- rl-
Lo
N
M M
L0
'
N 0
t
to
C LL
.7
M r
O
C1
LL X c
W 7
V
CO N N M CM Ln N O ti r r O-
M
O
O
CD
M
C0 N M Lo O 'IT O O 00
N
c
c c U
o
0 ~
0 ~CD ~ e- r r V O 0)
d
It
O CO
N
r- 00 LoNLr)MM~NLf) - Ln -
e-
=3
U
M M V O ti M
-
C0
O
(D
r
m
c
LL
Q
s
M
Nt*- L) d' N O N O) O O O M
LO
U
O
M 00 V U) O N (0 V (0 0 0 0 00
00
U
O
M rM NLn CO O C vi N M O 0)
N
Q
N
O 00 N M ti O 00 0) ~ 0) - Lo
0
L
N M 0) M 00 CD M r•
r
m
M
co
LL
N
L0 f* CD PM L0 L0 0 Lo 00 ~ 00
V
O
LO Nti0)~0)~O-Cflf-N00
LO
O
~~0)LOMOOM00 V LoO
O
N
r- ti 0) O t- O Lo 00 Ce) O N O N
N
V N O) r 0) ti It r
Cl)
M r
O
LL
N M O (0 M O co O O
r
O
I~ C") 0 0 0) 0 L0 L0 M r-
00
O
c v! ti O N 0 o0 ' O '
e-
N
000LoNCoCDco fl- CMS M
T-
L
O - o) N O M It
O
C0
co
LL
CV')
q*
It 00
04 co
o
O
M
L
o
to
N
if M
O
N
0
0
N
Co
0
0
rLo
C
r r
~P N
CO
Lo
C) L^A
O
ti
V-
0
r
C
M
0
~
O
0
CO
0
CO
N
0
CD C
D
M
O
O
O CO
I--
N
O
co Lo
CD
-
N
I,-
0
M
0
0
N
co
0
r Lo
ti
o0
O
W
(a
00
0
r CO
c0
N
N
m 11-in rl- C)
Lo M in
d U-) I O I CD 0
CN U') co 0 0)
(10001 N
0
o
~ Lo
O
0
CO N
00
V
M
Ld r-:
o
O
NT O
L
O
CO
~
N
N
NT M r
co M
CIA C)
ti c0
'IT N
r
Lo ti
O co
V co
O
O QV1
~ r
Lo
0) to rl cM O N O 0 N 0
Lo O
LA
0
O
0
c0
Lo
M
L
CD
O
to
co
Lo
t0
N
00
~
~
O
r
co
V
O
C
O'
V CD
O
N
O
O
P-
N r-
O
o
0
I
co
c
o
0
t
I
r Lo
I.-
00
v
I
N N
V
O
O
~
O
CO Lo
r
0)
c-
N
O
ti O
I,.
V
N
0)
N
O co
V
co
I,-
-
%
CD
r-
O
I
C4
O
O
co
N L0
L
O
tt!
r- CD
ti
"::t
Lo
M
O
0) V
M
ti
d'
co
N
M V
00
r
lf)
M
CO
L0
lA
N
r
r-.
,
~
C
'C3
W
LL
_
i
0
0
L L
L
W
N
v F-
CL
1C
LU
N
C)
O
W
LL
LL 0 c.
W
Q) LU
~
C
X 1 L
N
'
>
v,
^
m
LL
z
c
LU
W °-N
_
(6 c 0)c
_
~W
O
W
X
Q
Z U C
Y Fn C
J
(D a
N Q
O
E cu CO
a)
o
L O
w
Q
c
m
Uc
i 2
-
- c: ca a)
~
a
cn
ui
c
(Dw0
U~~UU
U) s
w
a~
0
-
CD
I-
Ix
DESCHUTES COUNTY
Annual County Fair (Fund 619)
Balance Sheet
May 31, 2009
Assets
Cash
Total Assets
$ 28,426
$ 28.426
Liabilities
Accounts payable
Total Liabilities
Fund Balance
Fund Balance
Total Liabilities and Fund Balance
$ 40
40
28,386
$ 28.426
The "Fair Year" is January 1 through December 31.
Deschutes County Fair - Fund 619
Revenues and Expenses
FAIR 2009 - July 29 to August 1, 2009
Fiscal Year 2010
REVENUES
Gate Receipts
Carnival
Commercial Exhibitors:
Outside
Inside
Food
Livestock Entry Fees
R/V Camping/Horse Stall Rental
Concessions:
Food
Fair Sponsorship:
Rodeo
On-ground Stages
Day
Golf Carts
Food Court
Concert
Presenting Sponsors
Barn Sponsors
Building Sponsors
Parade Sponsors
Grants
T-Shirts
State Grant
Interest
Miscellaneous
TOTAL REVENUES
EXPENSES
Personnel
Materials and Services
Contingency
TOTAL EXPENSES
Actual -
FY 2010
Through May
% of
Budget
31, 2009
Budget
Variance
400,000
-
0%
(400,000)
154,000
-
0%
(154,000)
70,000
42,050
60%
(27,950)
38,000
23,200
61%
(14,800)
12,000
12,100
101%
100
4,000
-
0%
(4,000)
17,000
16,060
94%
(940)
146,850 - 0% (146,850)
23,000
5,250
23%
(17,750)
13,000
3,000
23%
(10,000)
8,000
-
0%
(8,000)
2,500
2,200
88%
(300)
3,000
3,000
100%
-
30,000
-
0%
(30,000)
12,000
-
0%
(12,000)
6,000
3,400
57%
(2,600)
-
-
N/A
-
-
2,500
N/A
2,500
5,000
-
0%
(5,000)
3,500
-
0%
(3,500)
25,000
-
0%
(25,000)
2,000
471
24%
(1,529)
-
-
N/A
-
974,850 113,231 12% (861,619)
182,246
78,394 43%
103,852
624,646
81,742 13%
542,904
25,837
- 0%
25,837
832,729
160,136 19%
672,593
Net Fair - 2009 142,121 (46,905) (189,026)
Transfer to Fund 618 197,421 - 197,421
Retained in Annual Fair Fund (55,300) (46,905) 8,395
Beg Net Working Capital 55,300 75,291 -
Ending Balance
28,386 28,386
DESCHUTES COUNTY - ANNUAL FAIR
Budgeted and Actual Materials and Services
Fair 2009 - July 29 to August 1, 2009
Actual -
FY 2010
Through May
Budget
31, 2009
(
r
Medical
4,000
-
4,000
Contract
14,000
12,536
1,464
Temporary Help - Office
20,000
1,360
18,640
Temporary Help - Labor
38,000
-
38,000
Transportation
10,000
-
10,000
Internal Service - Admin Svcs
4,306
1,795
2,511
Internal Service - BOCC
4,304
1,793
2,512
Internal Service - Finance
5,308
2,211
3,097
Internal Service - Legal
8,647
3,605
5,042
Internal Service - Personnel
2,000
835
1,165
Internal Service - IT
20,871
8,696
12,175
Internal Service - IT Reserve
2,308
960
1,348
Food Booth Cash Control
4,500
-
4,500
Gate Receipts Cash Control
16,000
-
16,000
Major Entertainment
145,000
-
145,000
Grounds Entertainment
40,000
-
40,000
Livestock Competition
3,000
-
3,000
Open Class
30,000
-
30,000
Rodeo
65,000
2,244
62,756
Security
67,000
-
67,000
Water & Sewer
2,000
-
2,000
Portable Sanitation
4,500
-
4,500
Garbage
6,000
-
6,000
Custodial/Janitorial
9,000
-
9,000
Building Repair & Maintenance
5,000
-
5,000
Equipment R & M
1,200
-
1,200
Maintenance Agreements
500
-
500
Copy Machine Rental
700
-
700
Equipment Rental
52,000
858
51,142
Rentals
500
-
500
Membership & Dues
1,200
270
930
Conferences & Seminars
800
445
355
Program expense
700
-
700
Fees & Permits
700
-
700
Insurance Premiums
39,834
16,596
23,238
Telephone
4,000
-
4,000
Cellular
700
-
700
Promotion
24,000
-
24,000
Printing
6,000
2,203
3,797
Travel
3,400
947
2,453
Premiums-Other
20,000
20,000
-
Over/Short
500
-
500
Custodial supplies
12,000
-
12,000
Equipment R & M Supplies
200
-
200
General supplies
2,500
40
2,460
Office/Copier
800
-
800
Postage
2,500
203
2,297
Queen Court
4,000
893
3,107
Program supplies
1,200
-
1,200
Bldg/Grounds R & M Supplies
2,000
25
1,975
Safety supplies
500
-
500
Shop supplies
1,000
-
1,000
Software supplies
500
-
500
Special Supplies
800
-
800
Straw & Hay
2,000
-
2,000
Electricity
18,000
-
18,000
Gas/Oil/Diesel
4,000
-
4,000
Heating Oil/Propane
1,000
-
1,000
Natural Gas
2,500
-
2,500
Meeting Supplies
50
-
50
Signage
300
-
300
Non-Office Furniture & Fixtures
-
3,228
(3,228)
TOTAL
743,328
81,742
661,586
Memorandum
To: Deschutes County Board of Commissioners
From: Ronda Connor, Benefits Coordinator
Date: June 29, 2009
Subject: 09/10 Health Benefits Renewal
Each year, in advance of the plan renewal the health benefits Renewal Committee and
EBAC meet to analyze our current benefit structure, state and federal requirements,
analyze benefits trends, and requests from employees.
Our health plan insures approximately 2,500 people and we spend approximately one
million dollars a month in benefits for those people. We provide a comprehensive benefit
package of Medical, Dental, Vision, Prescription and Alternative Care coverage.
Employees pay $35 per month to insure themselves and their family members. The
departments currently pay $1201.01 per employee per month.
Below is a listing of the items that were reviewed by the Renewal committee and EBAC.
Adding coverage for nitrous oxide during dental procedures
Recommended by Renewal and EBAC
This is a current exclusion. Parents have requested this for their children who are overly
anxious about seeking treatment from their dentist.
Estimated Cost: This treatment ranges from about $40-$60 per treatment and is used
sparingly. This would apply to the $2,000 maximum on the dental benefit.
Add Tobacco Cessation benefit
Recommended by Renewal and EBAC
Currently we have a limited prescription benefit for tobacco cessation, but no coverage
for office visits, counseling or over the counter medications. This benefit includes
counseling, OTC and prescription medications to assist the person in quitting tobacco.
Through a survey, it was determined that we have approximately 350 tobacco users on
our health plan. Both the renewal committee and EBAC recommend the addition of this
benefit.
Estimated Cost: Year one fixed cost is $6,250 to pre-pay the first ten participants.
Each participant thereafter would cost $375.
Increase allowance for Alternative Care, Massage Therapy and add coverage for
supplements
Not recommended by Renewal and EBAC
Our Alternative Care benefit allows for $1,500 per person per year spent on the
enrollee's behalf when treating with either a Chiropractor, Massage Therapist,
Acupuncturist, or Naturopath. Numerous requests were received from employees to
increase this amount as well as the $45 allowance to treat with a massage therapist.
Employees also requested the inclusion of supplements recommended be allowed in this
annual allotment of dollars.
-1-
Add infertility diagnosis and treatment
Not recommended by Renewal and EBAC
We currently have a specific exclusion for the diagnosis and treatment of infertility.
While some states do mandate this as a covered benefit, it is not currently mandated in
Oregon.
Match IRS guidelines for dependent enrollment
Not recommended by Renewal and EBAC
Currently our, health plan is more generous in terms of not requiring the child be a full
time student. Should the dependent not meet the terms of an IRS qualifying child, and
the parent wish to retain the dependent on the health plan, the employee would be taxed
on the value of the benefit.
Cover colonoscopies and EBTs at 100%
Recommended by Renewal and EBAC
Currently the colonoscopy and EBT benefit is 80/20 no deductible applies.
Estimated Cost: Had this recommended benefit structure been in place for the current
plan year, the plan would have incurred an additional $60,000 in expenses.
Cover LEEP and colposcopies at 100% as preventive care
Not recommended by Renewal and EBAC
Our benefit for these procedures is 80/20 after the deductible is met. These are not
preventive procedures, but generally done after an abnormal pap smear.
Items to be reviewed by the renewal committee on 07/10/09
• Bariatric surgery
• Dental charge structure
• Foot orthotics
-2-