Loading...
2010-146-Minutes for Meeting March 30,2009 Recorded 3/11/2010COUNTY NANCYUBLANKENSHIP,F000NTY CLERKOS COMMISSIONERS' JOURNAL 11111111 11EN1101111111111111 oil MIN 03/11/2010 10;51;13 AM 2010-14 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 at the request of [give reason] previously recorded in Book_ or as Fee Number to correct 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, MARCH 30, 2009 Present were Commissioners Tammy Baney, Dennis R. Luke and Alan Unger. Also present were Dave Kanner, County Administrator; Erik Kropp, Deputy County Administrator; David Inbody, Assistant to the Administrator; Marty Wynne, Finance Department; Anna Johnson, Communications; media representative Hillary Borrud of The Bulletin and a reporter with KOHD TV News. No other citizens were present. Chair Baney opened the meeting at 1: 30 p.m. 1. Finance Update. Marty Wynne gave the finance updates. (See attached documents.) The investment rate dropped to 1.3 The lowest was 1.27, which was the lowest in a 14-year period. In that year, it was worse in Oregon than other places. This means that this is near to getting as close to low as it has ever been. The good news regarding the General Fund is the beginning net came in better than budget. There are some positive variances on the expense side. He is forecasting the year-end revenue total for the County Clerk upwards as things have improved in Clerk's Office. The Assessor's Office is not filling FTE positions and positions in the District Attorney's Office are not being filled either. When less money goes to the Sheriff's Office from room tax, it then comes from General Fund. Risk Management is up a little bit. The Health Benefits Trust came in higher than projected for March. It is hard to say what will happen the rest of the year. Fortunately, the departments can be charged 10% less next year. There is an individual stop loss and then there is the aggregate. Minutes of Board of Commissioners' Work Session Monday, March 30, 2009 Page 1 of 4 The County is the only self-insured entity east of the Cascades, and others compare their plan with the County's. The County has been very conservative. Dave Kanner said what is needed soon is a conversation about other organizations who are asking about joining the County's plan. 2. Budget Update. Mr. Kanner said in looking at the requirements vs. projected resources for next year, the County is actually $226,337 to the good. The problem comes in with Community Development. If they stay on a 36-hour workweek, their negative balance is $1,093,091. If this is filled with General Fund money, there will be a negative number of $866,754; then when budgeting for a contingency, the CDD contingency should be $470,000. The total gap becomes $1,336,754. Commissioner Luke said it is important to point out it is not a General Fund gap, but a CDD gap. Mr. Kanner said the COLES Board has determined that $50,000 given to the District Attorney is not an allowable way to use funds. They will charge them $25,000 each year for two years. The County is able to increase capital in the General Fund, but would have to cover $753,754 next year. There are a couple of ways to deal with the gap, which Mr. Kanner explained. In Plan B, ASFCME agrees to a COLA freeze and the problems are basically solved. The Union thinks employees want to do something. The managers and supervisors will get a COLA freeze, no matter what. If AFSCME members do not go along with the freeze, then CDD will have to come up with $377,908 (through a 32-hour workweek and cuts.) Other options will be 36-hour workweeks, not filling positions as people leave, and once staff is down to a reasonable budget level, go back to 40-hour workweek. There could be layoffs in some departments. It would be good to make a reduction in health benefits next year if possible. All budgets that were submitted assumed that everyone would get a COLA next year. Are the departments sustainable through 2011? If we get Plan B, they might be sustainable. It is expected that 2010-11 will be a tough year. Minutes of Board of Commissioners' Work Session Monday, March 30, 2009 Page 2 of 4 Commissioner Luke said at one time CDD was closed on Fridays. Mr. Kanner said the County is budgeting for the worse case scenario. It may not happen, but he would like to make the assumption based on today's figures. Commissioner Luke asked if this could be discussed next Wednesday afternoon. Mr. Kanner said it needs to get out to the departments now. They can do Plan A and then change it as they go forward. They do not have to make a decision today, but need to get the proposed budgets to the departments. 3. Discussion of Termination of Gang Intervention Services Agreement. Commissioner Baney said the Board needs to acknowledge a letter regarding a gang intervention services agreement to record with the Clerk's Office. LUKE: Move approval. UNGER: Second. VOTE: LUKE: Yes. UNGER: Yes. BANEY: Chair votes yes. 4. Update of Commissioners' Meetings and Schedules. Commissioner Baney said on Friday she will meet with a small group in Salem to talk about the Mental Health Bill. They asked about liability and accountability, and those items have not been worked out. They would like to put a project together that does not create liability and have it done by April 13. 5. Other Items. Commissioner Unger said the Transportation Plan shows shovel-ready land but cannot get business into Oregon. Commissioner Unger said Ryan Houston with the Upper Deschutes Watershed Council is asking the Board to sign a one-page letter to give to staff to encourage them to get on board and get back in President Obama's budget. The letter is in support for COID and Watershed groups. minutes or boara of Commissioners' Work Session Monday, March 30, 2009 Page 3 of 4 Commissioner Luke said when he was in Salem he learned there was a Salmon Bill on the House floor having to do with gill netting. Mr. Kanner said Anna Johnson has a small amount for advertising to ask to go to Senator Wyden's website. Commissioner Baney said she read the KTVZ blog and requested that the Board read if first. It could bring more negative than positive. Erik Kropp said it might get to the wrong people on the blog. There was discussion about the issue of promoting recycling and the suggestion of no garbage cans in the offices. It will not be implemented until there is further discussion. There was some discussion on the Redmond Rod and Gun Club. Commissioner Baney said she needed some clarification on what they are asking. Mr. Kanner said he would see if they can come in Wednesday for the morning meeting and would then not need to attend a work session. Being no further items addressed, the meeting adjourned at 3:55 p.m. DATED this 30th Day of March 2009 for the Deschutes Coun Board of Commissioners. Tammy B , Chair Dennis R. Luke, Vice Chair ATTEST: Alan Unger, Comm ssioner Recording Secretary Minutes of Board of Commissioners' Work Session Monday, March 30, 2009 Page 4 of 4 Monthly Meeting with Board of Commissioners Finance Director/Treasurer AGENDA March 30, 2009 (1) Monthly Investment Report (2) February Financials (3) Bond Issue Calendar fn ~ co w fn i o It y E C, ~ V r o OV T- N O 0 0 N N N = O N C M K3 to d } E N H v- CO N M ' C O O N C Cf fp P M W- 00 .4 O, N N N L I EA !i? n n c ~ n a~ O L + + C ff) = ♦ 4 U N w C Q r E Z LL r Efl V 0) C C E C V 7 o O E V o m ~r ~ y f0 N 0) O ~ U- w C £ f0 d ~ J C N C C C F- N U o 0 0 \o O ONNOVOoi O i CI~~CNCC5 O r ci' n O CD n ' O CO ' fA ' O n d co co CN 1- co CD C) co w* to fD V 0f) ( fA F f99 EA C 1 E tU ♦ n. fn to (D :4 U) C 7 m a) V C a 0 C d E } U ioZw fn mUU r+ y •U 0) ~ co Q a F- O O) c 3 a~ ~UF` ` cLfs m m E f: _ o CL W cii C M L fu fa C7 0 o . 0 UUHzi fLco - H t0 f6 0) C fu O o ~ 10-R 0 0 0 O O Y'f to ~A O O O O n N N N E r ~ fn E m U C L O L n a w 0- 0 M C U ai ~ V w_ io Z LN O Q w ` .0 I o ~ - Y U O fL E O 4. O i O (6 m C5 N E O O C»J LL m HUU N m fn _ N V o C N Q ll f71 Q ~ w+ C N aD (D U o E fn w Lo ~ C~ a ~ c 00 a) O O c r Z d U w H F- m'. I d N C7 J V U U U U U U U U U U U U Q U U U U U U U U U U U U U N O O V U U U U U U p O ~O O r O O O V C 2Z Z ZZ Z Z 2 2 Z Z Z z Z Z Z ZZ Z Z Z Z Z Z Z Z Z Z Z Z Z z ) ~ O 0 O C11 0 a o d! 0 2 Cr 7 0 0 O O O G f O O O o N O Q O O O 0 O 0 a0 M O r Q7 W M M O O O O W O O M ap n O O O M M N n O n O N ' N M N 't o O N N ao O O O O O O M M f~ fD W O N N O O to f~ O O o O 0 O O N ~ O M Of O OD I O (D M r c w c o O C • 0 0 O O U) 0 0 O r U) N O m M 00 O M M O O M O (D O O Co N O O O n M m In a) rn p (O m rn m Io O o N. r- O N O o O c O c M 1. O (D O o In v - c o OD - O O O O O O v 04 N n tD M P ~ O m IA ( D a a j E 7 (D O 0 O 0 (M m N g In O O O O O M O Il) M (A (p m O v: N O O W O In N (D a M <n N Oi In N OD N In O In (D O O N W N O O (O 1 n o to 101 O P M M 0 O 0 LLD In 0 o N o O M 7 0l 0 m N tD N O O O O R O O O M ID f~ O O O In O N O 7 W M M N 0 r 0 OD I` n to f\ r (p (00 O o t co a 0 1 m 0 N 0 N 0 N O) O N O r r O O 0 0 0 0 O o O b (D < O (D 1 D N N N N N N N N N N r ("I N N N N N N N N N V N N N ~ 0 0 (Q W o N M { r p C f f` 7 f` 7 v O V ~ U Q 0 O O 0 0 o 0 M 0 m O 0 0 c o o c o c o o o 0 o 0 o 0 o 0 ' N I~ N o 0 o 0 o 0 O 0 o 0 o 0 o 0 o 0 o 0 0 0 o o o 0 o o OD n M M M CO W N N N O O o O o O 0 O R to O M O O O O O O o 29 8 o O N O o 0 0 w o I~ In O N W 0 O o O M 0 0 0 O I~ ID 'T N I~ 6 6 o I (7 ~ ~ Of L m O O O~ v 8 c M 1l co 9 O O O V N O N N O O, O O M n O O M D a _ V v N 0) IO (D N O O O 1- n M o IO CO m ^ W O 2 M M O O O O T Co O N Co O 0D N Y! 0 N Y O d O O a) Of IN a O O M O US O IO O ~ W ^ 0) m o Lo o N ` 0 OD 0 0 Cl 0 O 0 O 0 0 In 0 O 0 N N O i O O O O N O C7 O O N (G O O O QI N O t` O QD m O o 0 I(i ICI n (h N a O l LL W N N N N N N N N N M N N N N N N N N r N O 7 N O 00 ( D (C O W ( D t+f O) I g O M M O t N I 0 0 O o (D In 0 0 o O o 0 o 0 't V o 0 o 0 o (O 0 O o O o O O N o O o O ? o O o O o O o O o O o O o O o O 0 O o O o o o 0 o o o o o 0 o 0 o o 0 o 0 o 0 o O 01 I` M D w Y iD O V o o O O In O o O H M o fD o N ^ o O o O m m o N o 0 O 00 O O O O m V o O o O O O o W O OO o O O O o O o O o O o O 0 O 0 O 0 O 0 O 0 O Qi O O O O O C O tG O ( 01 N ~f Y N N W OD O 0 0 O O N 0 f~ O 0 IO O M W M N O O w Of O O O O V' M I~ N W R O O 00 V O O O O O 00 O O O O O O N IC) a0 Y7 O O O O O O (D m 0 o 0 O 0 O c qt O C 0 0 O (D O O O O O O W IO f'~I IO N I L 0 L C O O O O O r- O) W Q) N O O O I~ a) M 0 V 0 O ID 0 0 0 0 0 IO O O O V O GC 01 W O O 0 W 0 O 0 O 0 O 0 O 0 N o O f O O O O O O O (D O f~ O O r T~ • N N N N N - N - N N C7 N N N N N N ~ N V R N N N W (D; O M _ c o O O MIM O N C a yti o 0> a s a m O C a W a .0. ~ O. 0 f 0 0 0 0 0 0 0 0 0 0 0 0 o e o 0 0 o e o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o a c o 29 9'e o . w 2 w a) ' ol o F- a 9 « O O N O O O Q7 o O O O 7 O O O M M N N m M " o O 0 IO ID to In In O I O n o o M o o U7 o O o In 0 u` o ~ O o O 0 Co IO N M n o O o W o O o O o O 0 y c OO o O o LLD 0 In 0 O O 1 o IO O O (D N N ` m C 0 W W O Q a ( n Q m 0 > m M M U N-q N m W m O m ( ) m O 4 O m V N O N O f M C ~ 7 N 4 f~ N N M N M M u7 M In O ID tD N to N LL9 Co O In In N OO 7 N O M N O W O N + • 0 E W D 5 U 0 ~y r } N M N M N N m N r- N N C r r N N N N 0 o 0 H 0 C 6. A a U p U E H v)I 7 m LLm W C7 JF 0 - o 0 o e e o 0 0 0 0 o e o o o 0 0 0 0 0 0 0 0 Oa .0.. 0 O O In O l() O In f~ M c IO O O O N O O O In N O O O O In N O U) N N M O In N O O O O (C) r O IO N ID N O O O N O O ID 00 IO N IO r 00 O m O v M (n Co Cl) M v v v IO O O IO M Cn N M N R N y f+ ` VI d' r m a : c G o 0 m a ~ a > _W a N E C N D a O a C Y 0 m ~ . t a Q O a ^ dD In r N~ m M a m In N N r N n M Ull 0 ^ N (`~'I (D M O In 7 (00 M 'mo v O O M m o M o) N . m M o M CO•) f~ N O (D a (D s M R O m (07 Cl) ' N C 0 E 1 C W I Z (D v f~ r n In In n m t` t` r t` N N , > C « Of W 0 o W 0 D1 c3) 0 0 a) 0 0) 0 m 0 m 0 m 0 Q1 0 m 0 o 0 m m 0 0 m 0 m 0 (D 0 a) M m 0 m 0 01 0 0 0 0 0 O O o o - O O o O o C 0 O 7 « 1~ a (7 O In In O m m IA w (`7 Q In Q O (A r r O I~ O O a ~ • a r T V ^ 01 r W ` I t m W O N O o F o N D 0 0 In o fD o N (O 0 O 1~ o 5\ 1~ o O 00 o z OD o O o 0 o 0 W o N 0) o O N O a O a a - O c m c N PO c O o (O o (O c O 1Q o QO ~ o r• I~ c N Iz c 5 0 W 0 O . 0 O a o o 0 _ 0 > +t Q 0 10 V 0 H 0 w r _ F J m 0 y r ap OD o 0 0 . n . 0 0 0 Q Q . 0 O 0 Q O 0 W 0 W Q O 0 W 0 n O 0 0 w 0 Co Q O 0 a0 0 OD 0 a0 0 aD 0 t~ 0 aD 0 W 0 O 0 ap 0 a0 0 a0 0 0) 0 0) 0 O) 0 Of 0 a0 0 0) 0 aD 0 O) 0 O) 0 0) o ! L I~ a a O . . f'I (D O . v a ^ r • O) . a (O Iq ~ M ^ O n O O O ~ ^ h r in In OI ~ ` C N O N Of O O N a a f7 a N W N M 0 r a a O v o` N D N O ON O O N p OO N O a a O ` 0 8- O O _ a O O N m N a N ^ O N _ a a O O O 0 0 0 0 0 0 O O O O O O O O O O m m m LL 0 m U U d C w u) 7 ❑ U U r F BdAl < LL 0 < LL a ❑ U O ❑ U ❑ O ❑ a a a a a ❑ ❑ a LL LL LL U LL U. U t i U LL F_ t i l i L L l L l L LL LL l i )lugs maZ 7 aLL co U m U fn m to L to U L~ m ❑ ❑ ~ cJD n- ❑ m a Qm LL ~ m U Q co Z Q) LL > > Q m a 25 U m U m m J Q m m m Z (n Z M Q m d E q H Q LL N H M a J 2 v W J m O M O M M m Y m (D (n (n ' ¢MQ Z XXOWmo gN } ~ u=i O I`i LL ~ N C~ X Ian Q r (7 Z m X m LL T LL LL ~ CD U Q I G M M M M (D O) (y x Co Lu 0 Co m 0D N X M X M D Co (D ID M U_ w X LL M M M f (y M M M M N M M N M (n M M ap N n M M N M M M M M M N U 7 M M ) to ( ( D M M n ( m ) M M M M M (n a C O 0 U ~ U ❑ U U V y m c W m r m = y m ❑ o I 'a C Z C Z ❑ Q y U U N a U 7 O N c W Q W ) a D o 0 W U W Q Z I C U D U U U y U N LL y W (n m C U a O U C U m y Z CO m Z C O V C W ❑ U Q Co U 4 a V s ❑ E Q 0 L a lU 'C C W W' a C I Z 0 C W m m O W a 2 m O Q - r D a U V 0 (0 m y 0 Y W W O . OI L O m' W O N J W j LL 0 l` _ W 0 U W 0 C U ~ LL ) E N LL y U U C ~ Y N 0 U U y 4) Y x E E r Z5 ❑ y m N a Y E E g D a ~ m E _ y w 'E 7 Q 1 W 'C E Q • C C a ~ - > c W m m W (0 E Q m W a) w a) r c W m E Q p c CD W c W m _ p Q p Q D1 L a J0 m .2 D (n o m rn» E m ~ c W p mU 0 U 0 LL E H (n d mmm C mm O m U m Ct1 E 6 y a N 7 m E Y m m Co L-. a . . E Q Q Q y cr w w• y m U Q ~2 Q Wl y m C LL22 2 d (A l L 2 2 o m z ~ S o N (A tq O ~ E 2 x x O z z z N E m m a N L i z 2 Z wR (co a LLLL,LL LL 0 LL LL LL U M LL (9 LLU M ~ 7 2 (n J ~ LLI LL, LL U LL LL LL m 7 CD M J M LL LL LL LL J m F-, i Memorandum Date: March 13, 2009 To: Board of County Commissioners Dave Kanner, County Administrator From: Marty Wynne, Finance Director RE: Monthly Financial Reports Attached please find February 2009 financial reports for the following funds: General (001), Community Justice - Juvenile (230), Sheriffs (255, 701, 702), Health (259), Mental Health (275), Community Development (295), Road (325), Community Justice - Adult (355), Commission on Children & Families (370-399), Solid Waste (610), Insurance Fund (670), Health Benefits Trust Fund (675) and 9-1-1 (705). The projected information has been reviewed and updated, where appropriate, by the respective departments. Cc: All Department Heads GENERAL FUND Statement of Financial Operating Data Eight Months Ended February 28, 2009 Year to Date Revised Year End $ Budget Actual Variance FY % Coll. % Bud et Projection Variance RESOURCES: Beg. Net Working Capital $ 6,050,000 $ 6,461,433 $ 411,433 100% 107% * $ 6,050,000 $ 6,461,433 $ 411,433 Revenues Property Taxes 12,947,667 18,335,731 5,388,064 67% 94% a) 19,421,500 19,455,711 34,211 Gen. Rev. - excl. Taxes 1,749,459 1,969,945 220,486 67% 75% b) 2,624,189 2,824,189 200,000 Assessor 574,193 758,891 184,698 67% 88% c) 861,290 1,011,290 150,000 County Clerk 1,143,741 811,009 (332,732) 67% 47% d) 1,715,612 1,265,945 (449,667) BOPTA 8,732 12,866 4,134 67% 98% c) 13,098 15,598 2,500 District Attorney 237,649 181,136 (56,513) 67% 51% 356,474 356,474 - Finance/Tax 132,897 172,323 39,426 67% 86% c) 199,346 229,346 30,000 Veterans 46,667 53,591 6,924 67% 77% 70,000 70,000 - Property Management 68,053 68,061 8 67% 67% 102,080 102,080 - Grant Projects 1,333 1,328 (5) 67% 66% 2,000 2,000 - Total Revenues 16,910,391 22,364,881 5,454,490 67% 88% 25,365,589 25,332,633 (32,956) TOTAL RESOURCES 22,960,391 28,826,314 5,865,923 67% 92% 31,415,589 31,794,066 378,477 REQUIREMENTS: Exp Expenditures Assessor 2,436,061 2,210,235 225,826 67% 60% e) 3,654,092 3,454,092 200,000 County Clerk 1,032,887 988,307 44,580 67% 64% 1,549,330 1,492,390 56,940 BOPTA 41,215 34,216 6,999 67% 55% 61,823 61,823 - District Attorney 3,210,175 3,009,555 200,620 67% 63% e) 4,815,262 4,603,902 211,360 Finance/Tax 526,027 515,188 10,839 67% 65% 789,040 757,750 31,290 Veterans 157,977 155,013 2,964 67% 65% 236,965 236,965 - Property Management 169,621 164,337 5,284 67% 65% 254,431 254,431 - Grant Projects 71,189 69,491 1,698 67% 65% 106,784 106,784 - Non-Departmental 771,481 577,324 194,157 67% 50% 1,157,222 1,414,499 (257,277) Contingency 3,616,724 - 3,616,724 67% n/a f) 5,425,086 : ,425,086 12,033,357 7,723,666 4,309,691 67% 43% 18,050,035 12,382,636 5,667,399 Transfers Out 8,812,059 8,761,236 50,823 67% 66% 13,218,088 13,218,088 - TOTAL REQUIREMENTS 20,845,416 16,484,902 4,360,514 67% 53% 31,268,123 25,600,724 5 667 399 NET (Resources- Requirements) 2,114,975 12,341,412 10,226,437 147,466 6,193,342 , , 6,045,876 Beginning NWC per Requested Budget 6,050,000 * Beginning net working capital includes $3,160,000 due from Fund 457. Will be repaid with a FF&C debt issue. a) Current year taxes projected to be 91 % of levy. Prior year taxes estimated to be $360,000 more than estimated for FY 2009 budget. b) Additional PILT receipt from Federal government, liquor revenue exceeds estimate. c) A & T Grant (received quarterly) trending in excess of amount budgeted. d) Clerk's Office revenues are projected to be less than budgeted, based on eight months of actual activity. e) Expenditures will be less than appropriated due to open positions. D The Contingency in the Original Budget was $5,905,383. The $480,297 net decrease is due to an appropriation transfer of (1) $10,615 to Personnel in Assessor ($4,818), Clerk ($5,217) and BOPTA ($580) Departments, (2) $147,466 Appropriation transfer to other funds, (3) $127,466 of appropriation transferred to Fund 115, (4) $200,000 to Transfers Out for CDD, (5) $15,328 Transfer In from Fund 170 and (6) $10,078 to Clerk's Capital Outlay. The net of $147,466 is due to transferring $127,466 of appropriation to the Crime Prevention Fund and $20,000 to Fund 145. COMM JUSTICE-JUVENILE Statement of Financial Operating Data Eight Months Ended February 28, 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% 123,383 131,141 7,758 - 23,198 23,198 42,667 36,290 (6,377) 10,667 10,207 (460) 26,000 20,169 (5,831) 242,781 188,886 (53,895) 40,000 59,100 19,100 333 578 245 229,131 155,831 (73,300) 200 354 154 1,067 500 (567) 20,000 25,885 5,885 8,400 3,834 (4,566) - 70 70 - 7,856 7,856 60,000 40,000 (20,000) 804,629 703,899 (100,730) Year End Budget Projection Variance $1,090,000 $1,161,149 $ 71,149 71% a)c) 185,075 152,000 (33,075) n/a a) - 53,325 53,325 57% 64,000 58,790 (5,210) 64% 16,000 16,700 700 52% b) 39,000 35,168 (3,832) 52% c) 364,171 377,770 13,599 99% 60,000 80,000 20,000 116% 500 800 300 45% d) 343,696 213,000 (130,696) 118% 300 354 54 31% 1,600 800 (800) 86% 30,000 36,000 6,000 30% e) 12,600 5,050 (7,550) n/a - 70 70 n/a - 19,700 19,700 44% c)f) 90,000 80,000 (10,000) 58% 1,206,942 1,129,527 (77,415) 67% 6,007,840 5,960,507 (47,333) 71% 8,304,782 8,251,184 (53,598) Exp. 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% Transfers In-General Fund 4,005,227 4,005,226 (1) 67% TOTAL RESOURCES 5,899,856 5,870,275 (29,581) 67% REQUIREMENTS: Expenditures Community Justice-Juvenile Personal Services Materials and Services Capital Outlay Juvenile Resource Center Personal Services Materials and Services Capital Outlay Contingency 1,952,343 1,936,792 15,551 67% 66% g) 2,928,514 2,920,000 8,514 1,095,907 948,746 147,161 67% 58% 1,643,861 1,510,000 133,861 67 - 67 67% 0% 100 - 100 1,929,583 1,666,488 263,095 67% 58% g) 2,894,375 2,545,000 349,375 138,382 134,051 4,331 67% 65% 207,573 200,000 7,573 67 - 67 67% 0% 100 - 100 420,173 - 420,173 67% n/a 630,259 - 630,259 TOTAL REQUIREMENTS 5,536,522 4,686,077 850,445 67% 56% 8,304,782 7,175,000 1,129,782 NET (Resources - Requirements) 363,334 1,184,198 820,864 - 1,076,184 1,076,184 Beginning NWC per Requested Budget 1,085,000 a) Projection of Federal Grants reduced for budgeted amount to be recorded in State Miscellaneous and increased for Federal Grant revenue for FY 07-08 requests paid in FY 08-09. b) Billing submitted monthly for reimbursement. Payments received to date cover July to January. 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. DHS began using a new disbursement system in December delaying processing of payments. e) Lease revenue less than estimated in budget due to Rimrock and Interfaith moving out mid year. f) Budget for Level 7 revenues overestimated by $10,000. g) Personnel Services projection reduced due to unfilled budgeted positions. Sheriff - Fund 255 Statement of Financial Operating Data Eight Months Ended February 28, 2009 RESOURCES: Beg. Net Working Capital Revenues Law Enf Dist Countywide Law Enf Dist Rural Interest Total Revenues TOTAL RESOURCES Year to Date Year End Budget Actual Variance FY % Coll. % Budget Proiection Variance $ - $ 138,600 $ 138,600 100% n/a $ - $ 138,600 $ 138,600 13,347,667 11,664,391 (1,683,276) 67% 58% a) 20,021,501 17,342,507 (2,678,994) 8,245,213 7,700,565 (544,648) 67% 62%u a) 12,367,820 11,000,347 (1,367,473) - 32,873 32,873 67% n/a - 32,873 32,873 21,592,880 19,397,829 (2,195,051) 67% 60% 32,389,321 28,375,727 (4,013,594) 21,592,880 19,536,429 (2,056,451) 67% 60% 32,389,321 28,514,327 (3,874,994) REQUIREMENTS: EXPENDITURES & TRANSFERS Sheriffs Division 1,494,204 Civil 789,820 Automotive/Communications 871,644 Investigations/Evidence 1,140,534 Patrol/Civil/Comm Supp 5,198,631 Records 443,803 Adult Jail 6,575,005 Court Security 143,423 Emergency Services 116,949 Special Services Division 858,424 Regional Work Center 1,772,532 Training Division 161,853 Non-Departmental 29,150 Contingency 1,963,577 Exp. 9/61 1,404,542 89,662 67% 63% b) 2,241,306 2,196,306 45,000 724,020 65,800 67% 61 %u c) 1,184,729 1,144,729 40,000 906,011 (34,367) 67% 69% d) 1,307,464 1,277,364 30,100 1,073,831 66,703 67% 63% e) 1,710,801 1,626,801 84,000 5,018,643 179,988 67% 64% f) 7,797,946 7,497,946 300,000 447,728 (3,925) 67% 67% 665,705 665,605 100 6,049,170 525,835 67% 61% g) 9,862,507 9,262,507 6009000 133,369 10,054 67% 62% 215,135 215,035 100 110,778 6,171 67% 63% 175,424 175,324 100 912,810 (54,386) 67% 71% 1,287,636 1,286,034 1,602 1,664,456 108,076 67% 63% 6) 2,658,798 2,658,798 - 146,621 15,232 67% 60% 242,780 242,680 100 35,050 (5,900) 67% 80% 43,725 43,725 - - 1,963,577 67% n/a ' 2,945,365 - 2,945,365 Transfers Out 33,333 25,000 8,333 67% TOTAL REQUIREMENTS 21,592,882 18,652,029 2,940,853 67% NET (Resources - Requirements) (2) 884,400 884,402 Beginning NWC per Requested Budget 50% 50,000 50,000 - 58% 32,389,321 28,342,854 4,046,467 - 171,473 171,473 SHERIFF -Expenditure Detail Statement of Financial Operating Data Eight Months Ended February 28, 2009 RESOURCES: Beg. Net Working Capital Total Revenues TOTAL RESOURCES REQUIREMENTS: Sheriffs Services Personnel Materials & Services Capital Outlay Total Sheriffs Services Civil Personnel Materials & Services Capital Outlay Total Civil Automotive/Communications Personnel Materials & Services Capital Outlay Total Automotive/Communications Investigations/Evidence Personnel Materials & Services Capital Outlay Total Investigations/Evidence Patrol/Civil/Comm Support Personnel Materials & Services Capital Outlay Total Patrol/Civil/Comm Supp Records Personnel Materials & Services Capital Outlay Total Records Adult Jail Personnel Materials & Services Capital Outlay Total Adult Jail Court Security Personnel Materials & Services Capital Outlay Total Transport/Court Security Emergency Services Personnel Materials & Services Capital Outlay Total Emergency Services Special Services Personnel Materials & Services Capital Outlay Total Special Services Regional Work Center Personnel Materials & Services Capital Outlay Total Regional Work Center Training Personnel Materials & Services Capital Outlay Total Training Non-Departmental Materials & Services Transfers Out Contingency Total Non-Departmental Total Requirements NET (Resources - Requirements) Year to Date Revised Year End Budget Actual Variance FY % Coll. % Budget Projection Variance $ - $ 138,600 $ 138,600 100% n/a $ - $ 138,600 $ 138,600 21,592,880 19,397,829 (2,195,051) 67% 60% 32,389,321 28,375,727 (4,013,594) 21,592,880 19,536,429 (2,056,451) 67% 60% 32,389,321 28,514,327 (3,874,994) Exp. % 764,084 746,436 17,648 67% 65% 1,146,126 1,126,126 20,000 548,453 542,322 6,131 67% 66% 822,680 822,680 - 181,667 115,784 65,883 67% 42% 272,500 247,500 25,000 1,494,204 1,404,542 89,662 2,241,306 2,196,306 45,000 725,879 688,822 37,057 67% 63% 1,088,818 1,048,818 40,000 42,786 35,198 7,588 67% 55% 64,179 64,179 - 21,155 - 21,155 67% 0% 31,732 31,732 - 789,820 724,020 65,800 1,184,729 1,144,729 40,000 256,966 219,968 36,998 67% 57% 385,449 355,449 30,000 614,610 686,043 (71,433) 67% 74% 921,915 921,915 - 67 - 67 67% 0% 100 - 100 871,643 906,011 (34,368) 1,307,464 1,277,364 30,100 954,346 913,785 40,561 67% 64% 1,431,519 1,401,519 30,000 170,188 136,736 33,452 67% 54% 255,282 201,282 54,000 16,000 23,310 (7,310) 67% 97% 24,000 24,000 - 1,140,534 1,073,831 66,703 1,710,801 1,626,801 84,000 4,611,038 4,316,617 294,421 67% 62% 6,916,557 6,616,557 300,000 360,873 384,811 (23,938) 67% 71% 541,309 541,309 - 226,720 317,215 (90,495) 67% 93% 340,080 340,080 - 5,198,631 5,018,643 179,988 7,797,946 7,497,946 300,000 388,164 388,225 (61) 67% 67% 582,246 582,246 - 55,573 59,503 (3,930) 67% 71% 83,359 83,359 - 67 - 67 67% 0% 100 - 100 443,804 447,728 (3,924) 665,705 665,605 100 5,010,927 4,632,298 378,629 67% 62% 7,516,390 7,116,390 400,000 910,078 856,255 53,823 67% 63% 1,365,117 1,365,117 - 654,000 560,617 93,383 67% 57% 981,000 781,000 200,000 6,575,005 6,049,170 525,835 9,862,507 9,262,507 600,000 133,004 129,433 3,571 67% 65% 199,506 199,506 - 10,353 3,936 6,417 67% 25% 15,529 15,529 - 67 - 67 67% 0°% 100 - 100 143,424 133,369 10,055 215,135 215,035 100 105,688 104,098 1,590 67% 66% 158,532 158,532 - 11,195 6,680 4,515 67% 40% 16,792 16,792 - 67 - 67 67% 0% 100 - 100 116,950 110,778 6,172 175,424 175,324 100 544,375 524,312 20,063 67% 64% 816,563 816,563 - 115,285 91,955 23,330 67% 53% 172,928 172,928 - 198,763 296,543 (97,780) 67% 99% 298,145 296,543 1,602 858,423 912,810 (54,387) 1,287,636 1,286,034 1,602 1,447,680 1,487,082 (39,402) 67% 68% 2,171,520 2,246,520 (75,000) 303,519 154,380 149,139 67% 34% 455,278 380,278 75,000 21,333 22,994 (1,661) 67% 72% 32,000 32,000 - 1,772,532 1,664,456 108,076 2,658,798 2,658,798 - 128,927 121,494 7,433 67% 63%, 193,391 193,391 - 32,859 25,127 7,732 67% 51% 49,289 49,289 - 67 - 67 67% 0% 100 - 100 161,853 146,621 15,232 242,780 242,680 100 29,150 35,050 (5,900) 67°% 80% 43,725 43,725 - 33,333 25,000 8,333 67% 50% 50,000 50,000 - 1,963,577 - 1,963,577 67% n/a 2,945,365 - 2,945,365 2,026,060 60,050 1,966,010 3,039,090 93,725 2,945,365 21,592,883 18,652,029 2,940,854 67% 58% 32,389,321 28,342,854 4,046,467 (3) 884,400 884,403 - 171,473 171,473 Sheriff Notes Statement of Financial Operating Data Eight Months Ended February 28, 2009 a) IGA with Countywide & Rural Law Enforcement Districts, based on actual costs and payment, is adjusted to actual quarterly. Actual 1st and 2nd quarter expenditures were less than budgeted. Actual expenditures for FY 2009 are projected to be less than budgeted. b) Sheriffs Services Division year-to-date variance is due to timing of Capital Projects and one open position which has been filled. Expenditures for capital software will be less than planned for the year. c) Personnel expenditures in Civil will be less than budget by approximately $40,000 for the year due to unfilled budgeted positions. d) Automotive/Communications year-to-date variance is due to timing of budget and actual purchase of material and services for new car preparation. Personnel expenses for the year will be less than budgeted due to an open position which was filled in the 2nd quarter. e) Expenditures of $54,000 planned for Byrne Grant will not be incurred as the grant was not renewed. 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 $300,000 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 $600,000 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 Eight Months Ended February 28, 2009 I Year to Date Year End Budget Actual Variance FY % Coll. % Budget Projection Variance RESOURCES: Beg. Net Working Capital $2,560,294 $ 2,611,374 $ 51,080 67% nla $ 2,560,294 $2,611,374 $ 51,080 Revenues Tax Revenues - Current 9,712,394 13,478,667 3,766,273 67% 93% a) 14,568,591 14,262,941 (305,650) Tax Revenues - Prior 179,635 443,407 263,772 67% 165% b) 269,452 524,846 255,394 Federal Grants 13,333 35,354 22,021 67% n/a 20,000 35,354 15,354 State Grant 30,104 52,476 22,372 67% 116% c) 45,156 69,000 23,844 Transp. of State Wards 3,333 - (3,333) 67% 0% 5,000 5,000 - SB 1145 1,290,546 1,451,865 161,319 67% 75% d) 1,935,819 1,815,704 (120,115) Des Cty Court Security 86,000 85,736 (264) 67% 66% 129,000 129,000 - Des Cty Juvenile Contract 16,000 3,262 (12,738) 67% 14% e) 24,000 5,000 (19,000) Transport - 10,892 10,892 67% n/a - 15,000 15,000 Title III Reimbursement - 75,000 75,000 67% n/a f) - 150,000 150,000 DC Fair & Expo Center - 5,415 5,415 67% n/a - 5,415 5,415 Local Gov't Pmts - 2,235 2,235 67% n/a - 2,235 2,235 Inmate Commissary Fees 40,000 48,131 8,131 67% 80% 60,000 60,000 - Work Center Work Crews 100,000 22,605 (77,395) 67% 15% g) 150,000 35,820 (114,180) Concealed Handgun Classes 1,067 4,950 3,883 67% n/a 1,600 6,000 4,400 Soc Sec Incentive-Fed 2,667 5,800 3,133 67% 145% 4,000 6,000 2,000 Miscellaneous 333 1,441 1,108 67% 288% 500 4,026 3,526 Oregon Mentors - 4,414 4,414 67% n/a - 8,000 8,000 Medical Services Reimb 8,000 11,441 3,441 67% 95% 12,000 12,000 - Restitution 700 265 (435) 67% 25% 1,050 1,050 - Sheriff Fees 102,410 112,830 10,420 67% 73% 153,615 153,615 - Interest 30,000 60,556 30,556 67% 135% 45,000 85,000 40,000 Interest on Unsegregated 2,400 6,245 3,845 67% 173% 3,600 10,600 7,000 Rentals 21,882 59,177 37,295 67% 180% h) 32,824 62,824 30,000 Donations - 48 48 67% n/a - 48 48 Total Revenues 11,640,804 15,982,212 4,341,408 67% 92% 17,461,207 17,464,478 3,271 TOTAL RESOURCES 14,201,098 18,593,586 4,392,488 67% 93% 20,021,501 20,075,852 54,351 REQUIREMENTS: Exp. 0/61 EXPENDITURES & TRANSFERS Materials and Services 13,347,668 11,664,391 1,683,277 67% 58% 1) 20,021,501 17,342,507 2,678,994 TOTAL REQUIREMENTS 13,347,668 11,664,391 1,683,277 67% 58% 20,021,501 17,342,507 2,678,994 NET (Resources - Requirements) 853,430 6,929,195 6,075,765 - 2,733,345 2,733,345 Beginning NWC per Requested Budget 2,470,519 a) Historically, 85% of property tax receipts are collected through November. 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) Expect revenue to increase as work crews expand but 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 1 st and 2nd quarters were less than budgeted. Sheriff 702 Statement of Financial Operating Data Eight Months Ended February 28, 2009 Year to Date Year End Budget Actual Variance FY % Coll. % L Budget Proiection V RESOURCES: Beg. Net Working Capital $1,169,561 $ 1,178,512 $ 8,951 67% n/a $1,169,561 $1,178,512 $ 8,951 Revenues Tax Revenues - Current 4,731,223 6,593,478 1,862,255 67% 93% a) 7,096,836 6,961,631 (135,205) Tax Revenues - Prior 85,857 246,457 160,600 67% 191% b) 128,785 279,869 151,084 Federal Grants 19,000 13,892 (5,108) 67% 49% 28,500 28,500 - US Forest Service 48,000 25,125 (22,875) 67% 35% 72,000 72,000 - State Grant 52,928 59,020 6,092 67% 74% 79,392 79,392 SB #1065 Court Assessment 44,667 36,290 (8,377) 67% 54% 67,000 67,000 - Marine Board License Fee 65,963 50,014 (15,949) 67% 51% c) 98,944 137,527 38,583 Narcotic Task Force 73,333 27,500 (45,833) 67% 25% d) 110,000 27,500 (82,500) Des Cty General Fund Grnt 143,320 - (143,320) 67% 0% e) 214,980 471,980 257,000 Des Cty Transient Room Tax 1,623,347 1,623,347 - 67% 67% 2,435,020 2,178,020 (257,000) Des Cty Other Grant 84,111 - (84,111) 67% 0% f) 126,167 - (126,167) City of Sisters 262,170 266,676 4,506 67% 68% 393,255 400,014 6,759 Des Cty Tax/Fin Contract 1,833 860 (973) 67% 31% 2,750 2,750 - Des Cty CDD Contract 36,243 31,712 (4,531) 67% 58% g) 54,365 33,978 (20,387) Des Cty Solid Waste Cntrt 36,243 40,772 4,529 67% 75% g) 54,365 74,752 20,387 Des Cty Clerk/Election 2,000 2,026 26 67% 68% 3,000 3,000 - Security & Traffic Reimb 17,333 1,316 (16,017) 67% 5% h) 26,000 13,000 (13,000) Seat Belt Program 4,000 5,150 1,150 67% 86% 6,000 6,000 - Miscellaneous 1,667 7,868 6,201 67% n/a 2,500 13,655 11,155 Sheriff Fees 3,333 4,332 999 67% n/a 5,000 5,000 - Court Fines & Fees 56,667 75,172 18,505 67% 88% 85,000 85,000 - Impound Fees 50,000 52,200 2,200 67% 70% 75,000 75,000 - Interest 20,000 18,438 (1,562) 67% 61% 30,000 30,000 - Interest on Unsegregated 1,600 3,055 1,455 67% 127% 2,400 5,400 3,000 Grants - Private - 6,000 6,000 67% n/a - 6,000 6,000 Sale of Equip & Material 667 5,195 4,528 67% 520% 1,000 6,000 5,000 Total Revenues 7,465,505 9,195,896 1,730,391 67% 82% 11,198,259 11,062,968 (135,291) TOTAL RESOURCES 8,635,066 10,374,407 1,739,341 67% 84% 12,367,820 12,241,480 (126,340) REQUIREMENTS: Exp. EXPENDITURES & TRANSFERS Materials and Services 8,245,213 7,700,565 544,648 67% 62% g) 12,367,820 11,000,347 1,367,473 TOTAL REQUIREMENTS 8,245,213 7,700,565 544,648 67% 62% 12,367,820 11,000,347 1,367,473 NET (Resources - Requirements) 389,853 2,673,842 2,283,989 - 1,241,133 1,241,133 Beginning NWC per Requested Budget 1,287,473 a) Historically, 85% of property tax receipts are collected through November. 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 1 st and 2nd quarters were less than budgeted. h) Fewer events requiring patrol/traffic control services. HEALTH Statement of Financial Operating Data Eight Months Ended February 28, 2009 Year to Date Revised Year End Budget Actual Variance FY % Coll. % I I Budget I Projection I Variance RESOURCES: Beg. Net Working Capital $ 707,000 $ 972,436 $ 265,436 1oo% 138% $ 707,000 $ 972,436 $ 265,436 Revenues Medicare Reimbursement 2,667 1,548 (1,119) 67% 39% a) 4,000 4,000 - State Grant 1,062,543 1,156,689 94,146 67% 73% b) 1,593,814 1,861,301 267,487 Child Dev & Rehab Center 23,158 16,701 (6,457) 67% 48% c) 34,737 34,737 - State Miscellaneous 177,223 145,207 (32,016) 67% 55% 265,834 265,834 - STARS Foundation - 2,650 2,650 67% n/a - 2,650 2,650 OMAP 180,000 174,234 (5,766) 67% 65% 270,000 270,000 - Family Planning Exp Proj 316,667 259,998 (56,669) 67% 55% d) 475,000 400,000 (75,000) Grants - 20,008 20,008 67% n/a - 20,008 20,008 Contract Payments/ESD 5,333 - (5,333) 67% 0% e) 8,000 8,000 - Miscellaneous - 904 904 67% n/a - 904 904 Patient Insurance Fees 60,967 116,905 55,938 67% 128% f) 91,450 131,450 40,000 Health Dept/Patient Fees 148,333 105,514 (42,819) 67% 47% f) 222,500 182,500 (40,000) Vital Records-Birth 26,667 22,605 (4,062) 67% 57% 40,000 40,000 - Vital Records-Death 62,667 69,745 7,078 67% 74% 94,000 94,000 - Interest on Investments 25,333 18,431 (6,902) 67% 49% 38,000 28,000 (10,000) Donations 6,067 5,121 (946) 67% 56% 9,100 9,100 - Interfund Contract 84,161 27,220 (56,941) 67% 22% g) 126,242 113,160 (13,082) Administrative Fee 18,000 18,000 - 67% 67% 27,000 27,000 - Interfund Grant - 10,713 10,713 67% n/a - 10,713 10,713 Total Revenues 2,199,786 2,172,193 (27,593) 67% 66% 3,299,677 3,503,357 203,680 Transfers In-Reserve Fund 16,667 - (16,667) 67% 0% 25,000 25,000 - Transfers In-General Fund 1,760,824 1,760,824 - 67% 67% 2,641,236 2,641,236 - TOTAL RESOURCES 4,684,277 4,905,453 237,843 67% 74% 6,672,913 7,142,029 469,116 REQUIREMENTS: Exp. Expenditures Personal Services 3,029,713 3,014,404 15,309 67% 66% 4,544,569 4,536,160 8,409 Materials and Services 937,686 888,286 49,400 67% 63% b) 1,406,529 1,506,529 (100,000) Capital Outlay 50,000 47,227 2,773 67% 63% 75,000 47,227 27,773 Transfers Out 100,000 75,000 25,000 67% 50% 150,000 150,000 - Contingency 331,210 - 331,210 67% n/a 496,815 496,815 TOTAL REQUIREMENTS 4,448,609 4,024,917 423,692 67% 60% 6,672,913 6,239,916 432,997 NET (Resources - Requirements) 235,668 880,536 661,535 - 902,113 902,113 Beginning NWC per Requested Budget 900,000 a) Corrections required to DCHD Medicare status, application process. Most claims currently on hold. b) Projection includes revisions 1 - 8 to State Grant. Some of additional resources will be expended as M & S. c) Payments received quarterly during the October 08 through September 09 contract period. d) Payments are received one month in arrears. e) $4,000 received in March. f) Began billing private insurance for immunizations - budgeted to bill patients direct. g) Second quarter payment will be received in March. MENTAL HEALTH Statement of Financial Operating Data Eight Months Ended February 28, 2009 RESOURCES: Beg. Net Working Capital Revenues Marriage Licenses Divorce Filing Fees Domestic Partnership Fee Federal Grants State Grants State Miscellaneous Title 19 Liquor Revenue School Districts Contract Payments Miscellaneous Patient Insurance Fees Patient Fees Interest on Investments Rentals Donations Interfund Contract Administrative Fee Crime Prevention Services Year to Date Budget Actual Variance FY % Coll. $ 2,750,000 $ 2,695,308 $ (54,692) 100% 3,667 3,580 (87) 83,333 78,071 (5,262) 1,333 85 (1,248) 160,995 29,229 (131,766) 3,611,419 3,581,834 (29,585) 119,811 96,068 (23,743) 200,470 159,036 (41,434) 70,667 71,626 959 66,667 41,400 (25,267) - 7,020 7,020 58,533 65,178 6,645 145,000 98,747 (46,253) 7,667 5,391 (2,276) 48,667 58,375 9,708 11,000 8,500 (2,500) 6,667 100 (6,567) 2,080 7,724 5,644 1,931,200 1,917,571 (13,629) 95,923 79,283 (16,640) L Revised Year End Budget Projection Variance 98% $ 2,750,000 $ 2,695,308 $ (54,692) 65% 5,500 5,500 - 62% 125,000 125,000 - n/a 2,000 200 (1,800) 12% a)b) 241,492 229,184 (12,308) 66% 5,417,129 5,393,386 (23,743) 53% c) 179,716 179,716 - 53% 300,705 300,705 - 68% 106,000 106,000 - 41% d) 100,000 70,000 (30,000) n/a - 14,040 14,040 74% 87,800 75,300 (12,500) 45% 217,500 160,000 (57,500) 47% 11,500 8,500 (3,000) 80% 73,000 88,000 15,000 52% 16,500 16,500 - 1% 10,000 3,500 (6,500) 248% 3,120 8,764 5,644 66% 2,896,800 2,876,800 (20,000) 55% b) 143,884 143,884 - 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% Total Revenues 6,625,099 6,308,818 (316,281) 67% Transfers In-General Fund 1,033,933 1,033,933 - 67% Transfers In-Other 302,550 337,883 35,333 67% TOTAL RESOURCES 10,711,582 10,375,942 (335,640) 67% REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency 63% 9,937,646 9,804,979 (132,667) 67% 1,550,899 1,550,899 - 74% 453,825 506,825 53,000 71% 14,692,370 14,558,011 (134,359) Exp. 5,602,850 5,309,725 293,125 67% 63% e) 8,404,275 7,790,000 614,275 2,983,187 2,472,289 510,898 67% 55% 4,474,780 3,894,000 580,780 67 - 67 67% 0% 100 - 100 100,000 75,000 25,000 67% 50% 150,000 150,000 - 1,108,810 - 1,108,810 67% n/a 1,663,215 - 1,663,215 TOTAL REQUIREMENTS 9,794,914 7,857,014 1,937,900 67% 53% 14,692,370 11,834,000 2,858,370 NET (Resources - Requirements) 916,668 2,518,928 1,602,260 - 2,724,011 2,724,011 Beginning NWC per Requested 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. Anticipated receipt of $27,692 in March 2009. c) State miscellaneous YTD actual variance due to historical 30-60 day delay in receiving payment. d) Services to school districts commence at start of school year and are billed monthly in arrears. e) Anticipated salary savings due to unfilled positions and reduce work schedule beginning March 1, 2009. COMMUNITY DEVELOPMENT Statement of Financial Operating Data Eight Months Ended February 28, 2009 Year to Date Budget Actual Variance FY % Coll. % RESOURCES: Beg. Net Working Capital Revenues Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Prog Env Health-Lic Facilities Env Health - Drinking H2O Planning-Current Planning-Long Range $ (2,777,224) $(2,667,071) $ 110,153 100% 23,500 (9,898) (33,398) 67% 3,333 1,411 (1,922) 67% 205,667 121,446 (84,221) 67% 1,147,800 595,968 (551,832) 67% 303,417 163,542 (139,875) 67% 354,667 165,789 (188,878) 67% 486,467 168,907 (317,560) 67% 456,767 586,428 129,661 67% 51,311 52,556 1,245 67% 920,983 603,133 (317,850) 67% 403,863 164,650 (239,213) 67% Year End Budget Projection Variance 96% $(2,777,224) $(2,667,071) 110,153 -28% a) 35,250 (25,325) (60,575) 28% b) 5,000 2,075 (2,925) 39% C) 308,500 172,275 (136,225) 35% C) 1,721,700 785,575 (936,125) 36% c) 455,125 225,100 (230,025) 31% d) 532,000 207,500 (324,500) 23% c) 729,700 239,600 (490,100) 86% e) 685,150 652,850 (32,300) 68% d) 76,967 89,871 12,904 44% C) 1,381,475 798,950 (582,525) 27% c) 605,795 539,266 (66,529) Total Revenues 4,357,775 2,613,932 (1,743,843) 67% 40% 6,536,662 3,687,737 (2,848,925) Trans In-CDD Reserve 1,654,741 1,399,756 (254,985) 67% 56% 2,482,111 2,486,574 4,463 Trans In-CDD Bldg/Elec 1,505,150 1,144,255 (360,895) 67% 51% 2,257,725 2,366,145 108,420 Trans In-Gen Fund - 133,333 133,333 0% n/a f) 0 200,000 200,000 Trans In-Newberry (297) 55,143 131,666 76,523 0% 159% g) 82,714 281,641 198,927 Trans In-Other 67 - (67) 0% 0% 100 - (100) TOTAL RESOURCES 4,795,652 2,755,871 (2,039,781) 67% 32% 8,582,088 6,355,026 (2,227,062) REQUIREMENTS: Exp. 0/61 EXPENDITURES & TRANSFERS Admin-Operations Division 1,432,133 1,336,381 95,752 67% 62% h) 2,148,200 1,940,221 207,979 Admin-GIS Division 176,501 155,180 21,321 67% 59% h) 264,751 239,508 25,243 Admin-Code Enforcement 163,956 146,147 17,809 67% 59% h) 245,934 217,008 28,926 Building Safety Division 722,467 691,284 31,183 67% 64% h) 1,083,700 941,467 142,233 Electrical Division 239,841 205,861 33,980 67% 57% h) 359,761 287,465 72,296 Contract Services 190,668 193,496 (2,828) 67% 68% 286,002 297,105 (11,103) Env Health-On Site Pgm 229,031 193,338 35,693 67% 56% h) 343,547 310,689 32,858 Env Health-Lic Facilities 361,740 339,169 22,571 67% 63% h) 542,610 502,416 40,194 Env Health - Drinking H2O 58,705 53,251 5,454 67% 60% h) 88,057 82,615 5,442 EPA Grant 55,250 47,016 8,234 67% 57% h) 82,875 85,276 (2,401) Planning-Current Division 726,636 666,987 59,649 67% 61% h) 1,089,954 925,463 164,491 Planning-Long Range Div 425,567 308,900 116,667 67% 48% h) 638,351 614,121 24,230 Transfers Out (D/S Fund) 150,000 86% 175,000 150,000 25,000 Contingency 822,231 - 822,231 67% n/a 1,233,346 - 1,233,346 TOTAL REQUIREMENTS 5,604,726 4,487,010 1,267,716 67% 52% 8,582,088 6,593,354 1,988,734 NET (Resources -Requirements) (809,074) (1,731,139) (772,065) - (238,328) (238,328) Beginning NWC per Requested Budget (436,529) Revenues Expenditures Net from Operations 2,613,932 4,487,010 (1,873,078) 3,687,737 6,593,354 (2,905,617) a) Revenue is low in relation to budget due to reduced Addressing Fee, Road Access permits, and interest. b) Payments for custom GIS work are received as work is requested. c) Although revenue is seasonal based on development patterns, year end projections are estimated below budget. d) Revenue is received as clients are billed, usually lagging 1-2 months behind. Projected below budget (Contract Svcs). e) Revenue is received primarily in December through February after license renewal statements are mailed out. f) A transfer from the General Fund for long range planning. g) Funds to be transferred in from Fund 297. Amount includes FY 07-08 transfer. h) Year end figures adjusted downward to reflect anticipated personnel reduction and reduced work week (36 hours). RESOURCES: Beg. Net Working Capital Revenues System Development Ch Mineral Lease Royalties Forest Receipts State Grant State Miscellaneous Motor Vehicle Revenue City of Bend City of Redmond City of Sisters City of La Pine Admin Recovery (SDC) Miscellaneous Road Vacations Interest on Investments Donations Interfund Contract Equipment Repairs Vehicle Repairs LID Construction Vegetation Management Inter-fund: Forester Car Washes Sale of Eqp & Material Sale of Public Lands Total Revenues ROAD Statement of Financial Operating Data Eight Months Ended February 28, 2009 Year to Date Budget Actual Variance FY % Coll. Revised Year End Budget Proiection Variance $ 6,392,830 $ 6,392,830 $ 0 100% 100% $ 6,392,830 $ 6,392,830 $ 0 13,333 1,386 (11,947) 67% 7% 20,000 1,500 (18,500) 3,333 106,241 102,908 67% n/a h) 5,000 106,241 101,241 1,838,453 2,759,606 921,153 67% 100% a) 2,757,680 2,759,606 1,926 1,126,204 1,689,307 563,103 67% 100% b) 1,689,306 1,689,307 1 - 5,758 5,758 67% n/a b) - 344,113 344,113 5,100,000 4,973,407 (126,593) 67% 65% 7,650,000 7,350,000 (300,000) 166,667 206,121 39,454 67% 82% c) 250,000 215,000 (35,000) 266,667 11,781 (254,886) 67% 3% c) 400,000 250,000 (150,000) 33,333 - (33,333) 67% 0% c) 50,000 - (50,000) - 11,103 11,103 67% n/a c) - 11,103 11,103 - - - 67% n/a - 350 350 26,667 22,288 (4,379) 67% 56% 40,000 30,500 (9,500) 667 500 (167) 67% 50% 1,000 1,000 - 83,333 138,034 54,701 67% 110% 125,000 160,000 35,000 1,627 2,684 1,057 67% 110% 2,440 2,684 244 580,000 - (580,000) 67% 0% d) 870,000 709,548 (160,452) 200,000 148,616 (51,384) 67% 50% e) 300,000 250,000 (50,000) 66,667 - (66,667) 67% 0% d) 100,000 90,000 (10,000) 56,667 - (56,667) 67% 0% d) 85,000 26,340 (58,660) 63,333 - (63,333) 67% 0% d) 95,000 46,090 (48,910) 14,667 - (14,667) 67% 0% d) 22,000 22,000 - 2,333 1,514 (819) 67% n/a e) 3,500 2,300 (1,200) 450,000 565,160 115,160 67% 84% e) 675,000 800,000 125,000 133 - (133) 67% 0% 200 200 - 10,094,084 10,643,506 549,422 67% 70% 15,141,126 14,867,882 (273,244) Trans In - CDD 17,327 12,995 (4,332) 67% 50% 25,990 25,990 - Trans In - Solid Waste 574,313 430,735 (143,578) 67% 50% f) 861,470 861,470 - Trans In-Road Imp Res 3,894 - (3,894) 67% 0% 5,841 5,841 - TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency 17,082,448 17,480,066 397,618 67% 76% Exp. 22,427,257 22,154,013 (273,244) 3,751,381 3,644,888 106,493 67% 65% 5,627,071 5,506,148 120,923 7,389,195 4,044,290 3,344,905 67% 36% g) 11,083,793 8,985,120 2,098,673 2,433,333 251,612 2,181,721 67% 7% g) 3,650,000 2,480,000 1,170,000 200,000 - 200,000 67% 0% 300,000 300,000 - 1,177,595 - 1,177, 595 67% n/a 1,766,393 - 1,766,393 TOTAL REQUIREMENTS 14,951,504 7,940,790 7,010,714 67% 35% NET (Resources - Requirements) 2,130,944 9,539,276 7,408,332 Beginning NWC per Requested Budget a) Annual payment to be received in January 2009. b) Senate Bill 994 ODOT pmt 11/01/08 $1,230,565 balance STP due upon billing. c) Billing upon completion of work. d) Payment to be received in June 2009 from various funds. e) Billed to County departments monthly in arrears. f) Payment to be received quarterly from Solid Waste. g) Seasonal expense includes overlays to occur Spring 2009. h) Mineral lease income is unknown for future. 22,427,257 17,271,268 5,155,989 - 4,882,745 4,882,745 4,871,665 ADULT PAROLE $ PROBATION Statement of Financial Operating Data Eight Months Ended February 28, 2009 Year to Date Year End Budget Actual Variance FY % Coll. % Bud et Proiection Variance RESOURCES: Beg. Net Working Capital $ 663,144 $ 700,907 $ 37,763 100% 106% $ 663,144 $ 700,907 $ 37,763 Revenues State Subsidy 21,927 26,203 4,276 67% 80% a) 32,890 29,226 (3,664) State Miscellaneous - 4,301 4,301 67% n/a g) - 8,000 8,000 SB 1145 1,935,963 2,177,797 241,834 67% 75% b) 2,903,945 2,714,945 (189,000) Probation Work Crew Fees 22,667 34,073 11,406 67% 100% d) 34,000 46,100 12,100 Miscellaneous 3,333 2,125 (1,208) 67% 43% 5,000 3,000 (2,000) Electronic Monitoring Fee 73,333 115,101 41,768 67% 105% c) 110,000 164,575 54,575 Probation Superv. Fees 166,667 164,602 (2,065) 67% 66% 250,000 231,596 (18,404) Interest on Investments 18,777 20,586 1,809 67% 73% 28,165 28,165 - Crime Prevention Services - 12,500 12,500 67% n/a - 25,000 25,000 Drug Court - Byrne 33,333 5,816 (27,517) 67% 12% f) 50,000 23,600 (26,400) Total Revenues 2,276,000 2,563,104 287,104 67% 75% 3,414,000 3,274,207 (139,793) Transfers In-General Fund 104,719 104,719 - 67% 67% 157,078 157,078 - Transfers In-Video Lottery 70,667 70,667 - 67% 67% 106,000 106,000 - Transfers In-Sheriff 33,333 25,000 (8,333) 67% 50% 50,000 50,000 - TOTAL RESOURCES 3,147,863 3,464,397 316,534 67% 79% 4,390,222 4,288,192 (102,030) REQUIREMENTS: Exp. Expenditures Personal Services 2,130,966 1,963,303 167,663 67% 61% 3,196,449 2,949,262 247,187 Materials and Services 461,506 555,557 (94,051) 67% 80% e) 692,259 833,747 141,488 Capital Outlay 67 - 67 67% 0% 100 - 100 Contingency 334,276 - 334,276 67% n/a 501,414 - 501,414 TOTAL REQUIREMENTS 2,926,815 2,518,860 407,955 67% 57% 4,390,222 3,783,009 890,189 NET (Resources - Requirements) 221,048 945,537 724,489 - 505,183 788,159 Beginning NWC per Requested Budget 497,892 a) Received two quarters of subsidy with one year's worth of AIP funds. b) Funding for two quarters received. c) Increased use of Electronic Monitoring Devices, in lieu of jail sanctions. Increased court requests for EMD's. d) New Community Service Specialist has increased efficiency of program thus service population being managed closer and has better collection rate e) Recent reorganization required building modifications for Redmond and Bend offices. f) Byrne grant hasn't released funds. Have requested payment again. g) New revenue from Parole Board to conduct Morrissey Hearings. The total amount should be about $8,000. COMM ON CHILDREN & FAMILIES Statement of Financial Operating Data Eight Months Ended February 28, 2009 Year to Date Year End Budget Actual Variance FY % Coll. % Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 571,035 $ 532,187 $ (38,848) 100% 93% $ 571,035 $ 532,187 $ (38,848) Revenues Federal Grants 157,850 157,845 (5) 67% 67% a) 236,775 310,560 73,785 Title IV - Family Sup/Pres 25,101 27,178 2,077 67% 72% a) 37,652 40,982 3,330 HealthyStart Medicaid 86,667 23,655 (63,012) 67% 18% b) 130,000 95,000 (35,000) Child Care Block Grant 50,441 8,719 (41,722) 67% 12% a) 75,661 61,113 (14,548) Level 7 Services 116,795 155,303 38,508 67% 89% a) 175,193 201,546 26,353 Juvenile Crime Prevention 264,700 283,038 18,338 67% 71% a) 397,050 471,171 74,121 State Prevention Funds 91,667 125,624 33,957 67% 91% 0g) 137,500 187,499 49,999 HealthyStart /R-S-G 244,011 357,117 113,106 67% 98% b) 366,017 350,605 (15,412) OCCF Grant 492,863 779,986 287,123 67% 106% j) 739,295 861,508 122,213 Miscellaneous 5,333 6,728 1,395 67% 84% 8,000 8,000 - Court Fines & Fees 16,000 41,266 25,266 67% 172% c)g) 24,000 75,000 51,000 Interest on Investments 16,667 23,199 6,532 67% 93% d) 25,000 40,000 15,000 Miscellaneous/Crime Prev - 26,755 26,755 67% n/a k) - 82,733 82,733 Grants-Private 6,667 - (6,667) 67% 0% e) 10,000 - (10,000) Total Revenues 1,574,762 2,016,413 441,651 67% 85% 2,362,143 2,785,717 423,574 Trans from General Fund 234,197 234,197 - 67% 67% 351,295 351,295 - Trans from GF-Other 4,594 3,446 (1,148) 67% 50% 6,891 6,891 - Total Transfers In 238,791 237,643 (1,148) 67% 66% 358,186 358,186 - TOTAL RESOURCES 2,384,588 2,786,243 401,655 67% 85% 3,291,364 3,676,090 384,726 REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency TOTAL REQUIREMENTS NET (Resources - Requirements) Exp. 378,761 328,419 50,342 67% 58% i) 568,142 478,750 89,392 1,522,275 1,301,575 220,700 67% 57% g)h) 2,283,412 2,572,697 (289,285) 67 - 67 67% 0% 100 100 - 293,140 - 293,140 67% n/a 439,710 - 439,710 2,194,243 1,629,994 564,249 67% 50% 3,291,364 3,051,547 239,817 190,345 1,156,249 965,904 - 624,543 624,543 Beginning NWC per Requested 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 donations projected to be less. 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). h) Increase in discretionary spending of $129,766. Addition of Crime Prevention grants. i) Personnel reduced due to open position, and new hires. 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 added to budget. SOLID WASTE Statement of Financial Operating Data Eight Months Ended February 28, 2009 RESOURCES: Beg. Net Working Capital Revenues State Grant Miscellaneous Refunds/Reimbursements Franchise 3% Fees Commercial Disp. Fees Private Disposal Fees Franchise Disposal Fees Yard Debris Special Waste Interest Sale of Equip & Material Total Revenues TOTAL RESOURCES REQUIREMENTS Expenditures Personal Services Materials and Services Debt Service Capital Outlay Transfers Out Contingency Year to Date Year End Budget Actual Variance F 7%-Coll. % Budget Projection Variance $1,221,164 $ 1,254,853 $ 33,689 100% 103% $1,221,164 $ 1,254,853 $ 33,689 30,667 - (30,667) 23,333 19,063 (4,270) - 15,938 15,938 133,333 92,399 (40,934) 1,116,477 787,784 (328,693) 1,045,143 879,608 (165,535) 3,217,604 2,807,420 (410,184) 46,833 39,999 (6,834) 20,000 11,040 (8,960) 66,667 32,211 (34,456) 33,333 53,273 19,940 5,733,390 4,738,735 (994,656) 6,954,554 5,993,587 (960,967) 67% 61% 67% 0% a) 46,000 46,000 - 67% 54% 35,000 30,000 (5,000) 67% N/A b) - 15,938 15,938 67% 46% C) 200,000 200,000 - 67% 47% d) 1,674,716 1,321,000 (353,716) 67% 56% d) 1,567,714 1,421,000 (146,714) 67% 58% d) 4,826,406 4,450,000 (376,406) 67% 57% 70,249 75,000 4,751 67% 37% e) 30,000 30,000 - 67% 32% 100,000 43,000 (57,000) 67% 107% f) 50,000 65,000 15,000 67% 55% 8,600,085 7,696,938 (903,148) Exp. 1,209,997 1,187,584 22,413 2,938,438 2,512,387 426,051 647,859 408,859 239,000 160,483 97,789 62,694 1,240,980 930,735 310,245 349,742 - 349,742 67% 67% 67% 67% 67% 67% 65% 57% g) 42% 41% h) 50% i) n/a TOTAL REQUIREMENTS 6,547,499 5,137,354 1,410,145 67% 52% NET (Resources - Requirements) 407,055 856,233 449,178 Beginning NWC per Requested Budget 9,821,249 8,951,790 (869,459) 1,814,996 1,816,455 (1,459) 4,407,657 4,095,470 312,187 971,788 971,788 - 240,725 147,789 92,936 1,861,470 1,361,470 500,000 524,613 - 524,613 9,821,249 8,392,972 .1,428,277 558,818 558,818 558,818 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 caused 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) Will not be transferring the balance. Risk Management Statement of Financial Operating Data Eight Months Ended February 28, 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 Total General Liability PROPERTY DAMAGE Insurance Professional Service Repair / Replacement Total Property Damage VEHICLE Professional Service Repair / Replacement Insurance Loss Prevention Total Vehicle WORKERS' COMPENSATION Settlement / Benefit Professional Service Insurance Loss Prevention Miscellaneous Workers' Comp Losses Total Workers' Compensation UNEMPLOYMENT - Settlement / Benefits Total Direct Insurance Costs Insurance Administration: Personal Services Materials & Service Capital Outlay Total Insurance Administration Year to Date Year End Budget Actual Variance /o of F % Coll. Bud et Projection Variance $2,500,000 $2,549,708 $49,708 100% 102% $2,500,000 $2,549,708 $49,708 267,940 267,936 (4) 67% 67% 401,910 401,910 190,863 190,864 1 67% 67% 286,294 286,294 - 119,559 119,230 (329) 67% 66% 179,338 179,338 - 643,539 672,296 28,757 67% 70% 965,309 965,309 - 101,150 107,008 5,858 67% 71% 151,725 151,725 - 2,000 29,554 27,554 67% 985% 3,000 29,554 26,554 13,333 81,186 67,853 67% 406% 20,000 90,000 70,000 200 245 45 67% n/a 300 300 - 3,333 - (3,333) 67% 0% 5,000 5,000 - 16,667 13,650 (3,017) 67% 55% 25,000 25,000 - 33,333 51,642 18,309 67% 103% 50,000 62,000 12,000 1,391,917 1,533,611 141,694 67% 73% 2,087,876 2,196,430 108,554 67 - (67) 67% 0% 100 - (100) 3,891,984 4,083,319 191,335 67% 89% 4,587,976 4,746,138 158,162 Ex . 866,667 223,333 106,667 16,366 1,050 5 7,312 148,552 204 173,488 866,667 67% 13% a) 1,300,000 400,000 149,933 48 72,077 222,058 223,333 67% 66% 942 30,757 471 8,208 40,379 106,667 67% 25% b) 335,000 335,000 900,000 160,000 80,000 80,000 429,104 6,250 24,845 7,142 22,588 55,401 476,667 545,330 476,667 67% 76% c) 715,000 815,000 (100,000) 43,333 96,554 (53,221) 67% 149% d) _ 65,000 150,000 (85,000) 1,716,667 1,077,809 1,620,113 67% 42% 2,575,000 1,780,000 795,000 240,771 195,007 45,764 67% 54% 361,157 361,157 - 128,003 95,024 32,979 67% 49% 192,004 192,004 - 67 - 67 67% 0% 100 - 100 368,841 290,031 78,810 67% 52% 553,261 553,161 100 Contingency 973,143 - 973,143 67% n/a 1,459,715 - 1,459,715 TOTAL APPROPRIATIONS/EXPENDITURES 3,058,651 1,367,840 2,672,066 67% 30% 4,587,976 2,333,161 2,254,815 NET 833,333 2,715,479 2,863,400 - 2,412,977 2,412,977 NWC per Requested Budget 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. Health Benefits Trust Statement of Financial Operating Data Eight Months Ended February 28, 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 8,318,200 8,479,758 161,558 67% 68% a) 12,477,300 12,719,804 242,504 P/T Emp - Add'I Prem 87,333 33,868 (53,465) 67% 26% b) 131,000 51,000 (80,000) Employee Prem Contribution 239,911 229,740 (10,171) 67% 64% 359,866 339,866 (20,000) COIC 533,333 777,543 244,210 67% 97% 800,000 1,120,000 320,000 Retiree / COBRA Co-Pay 266,667 411,439 144,772 67% 103% 400,000 600,000 200,000 Medical Services Reimb - 11,986 11,986 67% n/a - 11,986 11,986 Prescription Rebates - 17,440 17,440 67% n/a - 17,440 17,440 Interest 250,000 301,526 51,526 67% 80% 375,000 425,000 50,000 Total Revenues 9,695,444 10,263,300 567,856 67% 71% 14,543,166 15,285,096 741,930 TOTAL RESOURCES 23,695,444 25,125,718 1,430,274 92% 88% 28,543,166 30,147,514 1,604,348 REQUIREMENTS Exp. Expenditures: Personal Services 75,810 72,196 3,614 67% 63% 113,715 113,715 - Materials & Services Conferences and Seminars 2,000 1,410 590 67% 47% 3,000 3,000 - Claims Paid-Medical/Rx 7,861,767 6,374,650 1,487,116 67% 54% c) 11,792,650 9,470,909 2,321,741 Claims Paid-DentalNision 1,072,745 1,057,224 15,521 67% 66% c) 1,609,117 1,570,733 38,384 Refunds - (31,846) 31,846 67% n/a (31,846) 31,846 Insurance Expense 238,341 244,050 (5,710) 67% 68% 357,511 357,511 - State Assessments 42,667 134,149 (91,482) 67% 210% d) 64,000 134,149 (70,149) Administration Fee 181,401 183,747 (2,346) 67% 68% 272,102 272,102 - PPO Fee 31,385 23,205 8,180 67% 49% 47,077 47,077 - Health Impact 28,533 32,976 (4,442) 67% 77% 42,800 42,800 - Printing 5,333 9,023 (3,690) 67% 113% 8,000 9,023 (1,023) Program Supplies 1,333 180 1,153 67% 9% 2,000 500 1,500 Other 10,109 24,126 (14,017) 67% 159% 15,163 35,000 (19,837) Total Materials & Services 9,475,613 8,052,894 1,422,719 67% 57% 14,213,420 11,910,957 2,302,463 Capital Outlay - - - 67% 0% 100 - 100 Contingency 9,477,287 - 9,477,287 67% 0% 14,215,931 - 14,215,931 TOTAL REQUIREMENTS 19,028,711 8,125,090 10,903,620 67% 28% 28,543,166 12,024,672 16,518,494 NET (Resources - Requirements) ' 4,666,733 17,000,628 12,333,894 - 18,122,842 18,122,842 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 35 weeks of claims paid; YTD average is $212,339 per week. d) State Assessment is paid in August and January. DESCHUTES COUNTY 911 Statement of Financial Operating Data Eight Months Ended February 28, 2009 Year to Date Revised Year End Budget Actual Variance % of FY % Coll. Budget Projection Variance RESOURCES: Beg. Net Working Capital $2,393,117 $2,636,885 $ 243,768 100% 110% $2,393,117 $2,636,885 $ 243,768 Revenues Property Taxes - Current 3,984,699 5,574,971 1,590,272 67% 93% a) 5,977,048 5,899,414 (77,634) Property Taxes - Prior 37,767 89,843 52,076 67% 159% b) 56,650 112,022 55,372 State Reimbursement 14,667 18,710 4,043 67% 85% 22,000 22,000 - Telephone User Tax 536,726 647,294 110,568 67% 80% 805,089 805,089 - Data Network Reimb. 22,667 25,128 2,461 67% 74% 34,000 33,164 (836) Jefferson County 14,657 32,041 17,384 67% 146% c) 21,985 32,041 10,056 User Fee 22,333 19,429 (2,904) 67% 58% 33,500 33,500 - Contract Payments 46,667 58,983 12,316 67% 84% 70,000 70,000 - Miscellaneous 5,500 9,156 3,656 67% 111% d) 8,250 9,156 906 Interest 33,333 76,072 42,739 67% 152% e) 50,000 100,000 50,000 Interest on Unsegregated Tax 867 2,499 1,632 67% 192% 1,300 2,499 1,199 Total Revenues 4,719,883 6,554,126 1,834,243 67% 93% 7,079,822 7,118,885 39,063 TOTAL RESOURCES 7,113,000 9,191,012 2,078,012 67% 97% 9,472,939 9,755,770 282,831 REQUIREMENTS: Expenditures Personal Services Materials and Services Debt Service Capital Outlay Transfers Out Contingency TOTAL REQUIREMENTS Exp. 2,485,350 2,247,980 237,370 67% 60% 3,728,025 3,728,025 - 590,819 481,480 109,339 67% 54% 886,229 886,229 - 160,000 - 160,000 67% 0% f) 240,000 107,022 132,978 88,000 - 88,000 67% 0% g) 132,000 132,000 - 86,667 - 86,667 67% 0% 130,000 130,000 - 2,904,457 - 2,904,457 67% n/a 4,356,685 - 4,356,685 6,315,293 2,729,460 3,585,833 67% 29% 9,472,939 4,983,276 4,489,663 NET (Resources - Requirements) 797,707 6,461,552 5,663,845 - 4,772,494 4,772,494 Beginning NWC per Requested Budget 5,137,000 a) Historically, 85% of property tax receipts are collected through November. Projections based on data provided by Tax Office. b) Delinquent prior year taxes exceeded amounts estimated. c) Camp Sherman tax revenue. Revise year end projection to reflect previous 8 month history. d) Miscellaneous charges for CAD printouts/tapes revenue is higher than anticipated. e) Based on the first 8 months of actual, the interest for FY 2009 will be projected at $100,000. 0 Payment required for FY 2009 on Deschutes County FF&C 2008A borrowing (construction of new building). 3 O LL L 0 N Op O O U O N N r 0 m V N C am2L LLxl Ol m m Q V O LL C .iJ L w C 7 0 L ago x r N > w ro C N -o L U C N N ~ Tai Z U C J 0 ON 0 H w CL 0<0 L > 0~ an d U toi0 N IM 0I'S A 01N N <t ~N 0 ~ OO O O lit- Iv O tO 0 0 ^ N N O > v I I ~ ~ I I I ~ I I I I I O ~ ~ I~ w (D O ~ I I I I O O O O O 1 I i - i _ O O m -p N 0 0 0 0 1n 0 0 IO 0 0 A 0 0 9 O 0 0 tt j 0 0 0 ~f 0 0 0 00 O 0 O (t) I 0 'O 10 U) I 0 O 'O V 1 I t 0 O O 0 10 r O 0 0 M A O 0 O O O ' O VI Op O O 0 O O 0 O O 0 O IO 0 V O O O M 0 0 M O 0 O O 0 aD O 0 0 ; O 0 0 Of 0 O N O N } 7 LL CO O M tD O O N I I` 1 V 00 A A a tp O to O to M O ~ OD h N O M O 00 0 M (D r n 0 tD 0 (D I CI 01 +'O m OD V• CD O co n ; O (D M v O 0 OD 0 O O O ( D N t y ( V 0 0 00 A S O N N A O N O N co IO O I 1 c0l 0 0 0 0 t ( 0 0 O (f A M N 7 m ~ ~ tr rte- v M Uj M M 6 : O M O O ' O M O Q E LL d c- ~ yy M N IT ~ ~ pOp V C O a ~ O N A 0 0 M 0 O 0 ~ O 0 O N O I ~ i I I N O y 1 N . J ~ I U I N N: , N Q I I N, N N I ~ I I N I m C= 1 0 0 0 ' I 0 0 a I °ol °o I o 0 °ollw °I °f I j M O ui M N n I I ~ O - O ° ' ~ O O t O I I O 16 O iO A O O ' t °DO ~ 1 I I { ( D t o T 0 t I N OAf co O O I O ' o O O ' O O O o O O ' p O O t O O 0 O 0 O V O ~ t O 0 p O O 0 1, ' 1 to T Lf) I N 7 sf M I r O ~ M ' O C U ( 0 t O I r ' i I ~ I I v I - I I A Q a • O o O ' t 0 0 O 0 0 O 0 0 O 0 0 O I ' L O LO ' O o O 0 O I~ O O O p 0 n Q V N M N a ' tl' O W) M O O V O A O A A O O O ' A A N N 0 N 1 i O t T N O O O O O0 0 0 0 T I p p O O O O OIO 0 0 0 0 L OO O O o co 10 l O O O co ' I 0 OI LO l 0 0 0 0 0 0 t O m M10 to R a V t0 NO co N O O Colo t O 'I I' 1 i I ( O to I " 2 l0 1 to N e% ~ ~N T m W O tD M N N A r N O O A / tb r O N ' M I O O Io O tD O O O A O M 01 0 O t N N . N 0 N ' ` " n m Q K 0~ ; r m 0 0 O f N O' ' O O O O ' O 0 d v N a1 w m n O A m 0 } N M tOM Q1 v N A N M 0t0 O O A Iff N tv~ 0 Z. Ito O 0 O OI Ito m to cm O (D 01 2 MN tOp M v 'ico~ MI i0 M C1 ' M CO' t0 t+f (D N O M tD m to O j~ Ito m I LL I I I i I I~ to[ I I I m 0 ~ 0 0 I~ ` I I t°c °n D I I 1 t o , o I c tO to I i~ t6 i~ 1 I I O co I N M W ' ° O ° O O A tD E A o o O n I' to v O O o LO a CD O 1 0 1 °o °Dn h °o _ N QO 0 N O M co ? A O I N n O q lC E N 04 C O ' O ~ M ~ CD _ N of OI O d '0V ' - ' t0 0 M O O I N N 001 W 1 ' ' ' ' QA tD J tA0 O ' U m 0 M M M O N N A A (D W M ri O M A C t0 O ' y 0 O N (D ' tD A m N N V M O N N 00j tOD n h M N -J NN O I V ' 0 O M ' M ' O O O ' O O A M 0 O M O N O e+ 1 O f E M ~ fD O (+N1 M O v to N O rn N M tD N O T c N o ' O t O b O O O t0 O t0 01 ° M N M V (O O M O ~f O O A N ' tD N N N N r I O t tI D j C07 t'0 t ° o O O N M M O O e O { O ff T h O ' V ' O ' M ' M O N t O co t0' N 'NV M ' N O N N ' N 00 (D O r v ' A b N t00 O v O O cD tp 7 V (D tD M 7 CS O O r Cli O ~ I I I 0 O O N LL N m 3 aD ° c m a E m m ~ C H c m ° N C C LL . m. j C m m 7 y1 m C a) m m C Z u ~p d' m tp (4 Z m U) x W X x O U « O v C y m LL 0 tD U. m N IL d of N m C N O q d U C l0 ? t'~ v U Gj ~ C L L N C C y I CL Q' 0 w c 0 U t6 m tr O LL N V c d W N C y 0 0 m •tp = Z m C Z`' m Q IL x N O U LL LL V M C N C C m a 0 O - ~ LL m c1 t LL F - E m 2 t. m U c w a m ~ m > wl o m m - t n E m U m L' O x ~ M a ~ c O U o c m > m m ~ D c m N m d • m i0 ~ ig G t0 U 0 s m Z m U U m c C c in o -j y o ~ m N L' 0 m co m O ~7 E o U - m m o c c Q m > x m m m $ 0 " m C t i Ol ~ ~ I o ~ m c x c O 0 ra >5 0 Z Z U • Deschutes County - Fair and Expo Center YTD-Budget Basis Statement of Financial Operating Data Eight Months Ended February 28, 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 TOTAL REQUIREMENTS NET (Resources - Requirements) Year to Date Year End Bud et Actual Variance FY % Coll. % Budget Proiection Variance $ 150,000 $ 142,470 $ (7,530) 100% 95% $ 150,000 $ 142,470 $ (7,530) 20,000 4,096 (15,904) 67% 12% 35,000 19,096 (15,904) - 9,820 9,820 67% 245% 4,000 13,820 9,820 3,000 298 (2,702) 67% 5% 6,000 3,298 (2,702) 2,000 700 (1,300) 67% 14% 5,000 3,700 (1,300) 389,000 256,848 (132,152) 67% 42% 610,000 477,848 (132,153) 5,328 2,236 (3,092) 67% 28% 8,000 2,635 (5,365) - - - 67% 0% 4,000 4,000 - 36,000 16,211 (19,789) 67% 24% 67,000 47,211 (19,789) 2,000 1,260 (740) 67% 8% 15,000 14,260 (740) 6,000 1,743 (4,257) 67% 3% 55,000 50,743 (4,257) 138,500 92,621 (45,879) 67% 33% 280,000 234,121 (45,879) 35,000 47,000 12,000 67% 49% 95,000 107,000 12,000 - - - 67% 0% 45,000 45,000 - 10,000 - (10 000) 67% 0% 10,000 - (10,000) 646,828 432,832 (213,996) 67% 35% 1,239,000 1,022,731 (216,269) 468,026 365,177 (102,850) 67% 58% 633,203 530,353 (102,850) 1,264,854 940,479 (324,375) 67% 47% 2,022,203 1,695,554 (326,649) Exp. 564,000 534,132 29,868 67% 63% 846,075 811,382 34,693 516,976 376,797 140,179 67% 49% 775,739 598,031 177,708 73,990 73,990 (0) 67% 63% 117,104 117,104 - 45,000 - 45,000 67% 0% 45,000 - 45,000 67,000 67,000 - 67% 86% 78,000 67,000 11,000 121,808 - 121,808 67% n/a 160,285 - 160 285 , 1,388,774 1,051,919 336,855 67% 52% 2,022,203 1,593,517 428,686 (123,920) (111,441) 12,479 - 102,037 102,037 Accrued Revenue (Accounts Receivable): Current Month Events 43,470 Prior Months 19,947, Total Accounts Receivable 63,417 Deposits Received for Future Events: FY 2009: March 52,481 April 5,252 May 3,450 June 2,400 FY 2010 August 1,150 September 500 October 4,230 November 4,550 December 725 January 100 February 300 March 250 May 100 June 700 FY 2011 & Beyond 38,460 TOTAL 114,648 RESOURCES: Beg. Net Working Capital $ _ $ _ $ _ Receipts: Security & Traffic Reimb 5,000 - (5,000) Miscellaneous - 6,674 6,674 Vending Machines _ - _ Telephone Fees - Events - 420 420 Special Events Revenues 52,000 36,755 (15,245) Interest 666 53 (613) Parking Fees _ - _ Storage 2,000 888 (1,112) Camping at F & E - 1,260 1,260 Horse Stall Rental 2,000 1,155 (845) Concession % - Food 34,000 16,000 (18,000) Rights (Signage, etc.) _ - _ Interfund Contract Video Lottery _ - _ Total Receipts 95,666 63,205 (32,461) Deschutes County Fair and Expo Center Statement of Financial Operating Data February 2009 1 Budget Actual Variance Transfer In: GF, TRT, Welcome Center Total Transfers TOTAL RESOURCES 95,666 63,205 (32,461) REQUIREMENTS: Expenditures: Personal Services 70,500 66,130 4,370 Materials and Services 64,622 52,338 12,284 Debt Service _ _ _ Capital Outlay _ Transfers Out _ Contingency _ TOTAL REQUIREMENTS 135,122 118,468 16,654 NET (Resources - Requirements) (39,456) (55,263) (15,807) Deschutes County Fair and Expo Center Accounts Receivable February 28, 2009 Current Month Globetrotters 14,631 High Desert Green Conference 3,461 USFS Training 2,485 Central OR High School Equestrian 6,894 Food & Beverage Estimate 16,000 Total Current Month 43,470 Prior Months: January, 2009 Food & Beverage (Received 3/2/09) 15,130 October, 2008 Hunter Jumpers 1,000 KRDM Dance 1,002 August, 2008 White Stallion Productions 2,000 April, 2006 NW Expo & Trade show 815 Total Prior Months 19,947 Total Accrued Revenue as of February 28, 2009 63,417 Deschutes County Bethlehem Inn (Fund 128) February 28, 2009 RESOURCES: Beg. Net Working Capital Revenues Grants - Private Total Revenues TOTAL RESOURCES Year to Date Year End ---Budget Actual Variance FY % Coll. % Bud et Projection Variance $ (2,600,000) $ (2,619,549) $ (19,549) 100% 101% a) $ (2,600,000) $ (2,619,549) $ (19,549) 17% 0% 2,700,000 2,700,000 - 17% 0% 2,700,000 2,700,000 - (2,600,000) (2,619,549) (19,549) 17% -2620% 100,000 80,451 (19,549) REQUIREMENTS: EXp. Expenditures Debt Service (Negative Int Rev) - 51,658 (51 658) 17% 52% b) 100,000 95,000 5,000 TOTAL REQUIREMENTS - 51,658 (51,658) 17% 52% 100,000 95,000 5,000 NET (Resources - Requirements) (2,600,000) (2,671,207) (71,207) - (74,549) (14,549) a) The beginning working capital is $19,549 less than estimated for the FY 2009 budget. b) February interest expense was $4,738; average monthly interest is $6,457. Deschutes County General Support Services - BOCC Conference/Seminar, Education/Training and Related Travel Expenditures FY 2009 I I I I I Tammy Baney Jul Au Se Oct Nov Dec Jan Feb YTD Total Conf/Sem & Educ/Training Travel Meals Accommodations Airfare - - - - - - 2,300 - - 314 238 - - - 40 363 40 - - 530 - - 3,184 40 600 - Mileage reimbursement Ground Transport - - 74 - - 91 278 - 117 - 453 24 104 - 87 - 1,113 115 Total Baney 74 2,391 ~ 830 117 880 144 617 5,052 Mike Daly Conf/Sem & Educ/Training Travel Meals Accommodations Airfare - - - - 396 - 26 - - 360 12 540 - - 141 - 29 - - - - - - - 386 437 680 Mileage reimbursement Ground Transport - 82 44 - I - 242 _ 420 _ 331 15 18 - 1,092 59 Total Daly - 522 26 1,154 561 374 18 - 2,654 Dennis Luke Conf/Sem & Educ/Training Travel Meals Accommodations Airfare - - - - - - 26 - - 219 - 429 - 25 98 - 66 15 260 25 98 70 25 98 575 . 141 738 _ Mileage reimbursement Ground Transport - 85 137 246 239 228 248 279 1,461 Total Luke 85 163 8951 362 308 631 472 2,916 Alan Unger Conf/Sem & Educ/Training - - - - - - - 70 70 Travel Meals Accommodations Airfare Mileage reimbursement Ground Transport Total Unger - - - - - - - 70 70 BOCC Staff Conf/Sem & Educ/Training Travel Meals Accommodations Airfare Mileage reimbursement Ground Transport - - - - - - 16 - 16 Total BOCC Staff - - - - - - 16 - 16 Total - BOCC Department Conf/Sem & Educ/Training Travel Meals Accommodations Airfare - - - _ I - 396 - _ 2,352 - - _ 893 12 1,207 - 25 238 - 134 378 300 25 98 670 25 98 _ 4,215 618 219 '0 _ Mileage Reimbursement Ground Transport = 241 44 137 91 766 1 - 776 - 1,011 39 386 - 365 - 3,682 174 Total - BOCC Department - 681 2,580 2,879 1,039 1,563 809 1,158 10,708 FY 2009 Budget 21,250 Percent Expended 50.4% 3/5/2009 Deschutes County, OR Full Faith & Credit Obligations, Series 2009 - - S M T W T F S 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 S M T W T F S 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 County Deschutes County BC K&L Gates FA Western Fin Grp OS Editor - NW Resources UW Piper Jaffray WG Working Group Date Task Description Responsible Parties Fri-Mar-13 Circulate numbers for POS UW Fri-Mar-13 Form 1 update to MDAC FA Mon-Mar-16 Circulate updated POS/send to Moody's FA Mon-Mar-16 UW to contact Assured Guaranty and provide analysis on insurance UW Wed-Mar-18 Circulate updated legal documents for POS BC Fri-Mar-20 Final comments on POS/legal docs/BPA WG Mon-Mar-23 Circulate final legal documents to include in POS, circulate draft Bond Purchase Agreeement (BPA) BC Mon-Mar-23 Receive rating FA Tue-Mar-24 Final typing of POS/ Distribute POS (include Treasury) FA/UW Mon-Mar-30 PRE-PRICE County/FA/UW Tue-Mar-31 PRICE, Sign BPA County/FA/UW Wed-Apr-1 Form 2 to MDAC; finalize OS FA Wed-Apr-1 Final OS to printer FA Thu-Apr-2 Distribute Final OS (include Treasury) FA Thu-Apr-9 CLOSING WG Updated 3112/2009 Deschutes County Board of Commissioners 1300 NW Wall St., Suite 200, Bend, OR 97701-1960 (541) 388-6570 - Fax (541) 385-3202 - www.deschutes.org WORK SESSION AGENDA DESCHUTES COUNTY BOARD OF COMMISSIONERS 1:30 P.M., MONDAY, MARCH 30, 2009 1. Finance Update - Marty Wynne 2. Budget Update - Dave Kanner and Marty Wynne 3. Discussion of Termination of Gang Intervention Services Agreement 4. Update of Commissioners' Meetings and Schedules 5. Other Items PLEASE NOTE: At any time during this meeting, an executive session could be called to address issues relating to ORS 192.660(2) (e), real property negotiations; ORS 192.660(2) (h), pending or threatened litigation; or ORS 192.660(2) (b), personnel issues Meeting dates, times and discussion items are subject to change. All meetings are conducted in the Board of Commissioners' meeting rooms at 1300 NW Wall St., Bend, unless otherwise indicated. Ifyou have questions regarding a meeting, please call 388-6572. Deschutes County meeting locations are wheelchair accessible. Deschutes County provides reasonable accommodations for persons with disabilities. For deaf, hearing impaired or speech disabled, dial 7-1-1 to access the state transfer relay service for TTY. Please call (541) 388-6571 regarding alternative formats or for further information.