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2011-3005-Minutes for Meeting August 22,2011 Recorded 9/13/2011DESCHUTES COUNTY OFFICIAL NANCY BLANKENSHIP, COUNTY COMMISSIONERS' JOURNAL II I I I II (I III II IIIIII I I I I II I III 2011-3005 RECORDS CJ 2011'3005 CLERK 091131201108:07:00 AM Do not remove this page from original document. Deschutes County Clerk Certificate Page L Lb El Deschutes County Board of Commissioners 1300 NW Wall St., Suite 200, Bend, OR 97701-1960 (541) 388-6570 - Fax (541) 385-3202 - www.deschutes.ory, MINUTES OF WORK SESSION DESCHUTES COUNTY BOARD OF COMMISSIONERS MONDAY, AUGUST 22, 2011 Present were Commissioners Tammy Baney, Alan Unger and Anthony DeBone. Also present were Dave Kanner, County Administrator; Marty Wynne, Finance; Joe Sadony, I. T.; Dave Inbody, Assistant to the Administrator; Anna Johnson, Communications; and media representative Hillary Borrud of The Bulletin. Chair Baney opened the meeting at 1: 30 p.m. 1. Finance/Tax Update. Marty Wynne said he has a revised document relating to financial policies, reserves and budgeting for contingencies and working capital. All would be changed to have four months on hand. Physical inventory is not done on a scheduled basis but ongoing from the departments. (A copy is attached for reference) DEBONE: Move these changes be accepted as presented. LINGER: Second. VOTE: DEBONE: Yes. UNGER: Yes. BANEY: Chair votes yes. Mr. Wynne stated that interest rates are nearly zero, so this is basically just a place for the funds to be held at this point. The beginning net working capital as compared to budget was examined. At this time, some departments are under budget while others are over. There are no big concerns because the larger departments have a healthy contingency. Fair & Expo has started out negative, but year-end should balance out; and the County Fair did well this year, at about $100,000 more than anticipated. Minutes of Board of Commissioners' Work Session Monday, August 22, 2011 Page 1 of 5 Pages There is a new report for the North County Services Building project. Money will have to be borrowed from other funds to begin the work. Dave Kanner said that the State said they want to park many fleet vehicles at the site, so the parking lot will have to be expanded to accommodate this need. There should be plenty of space to add the twenty parking spaces. With the State's lease payments, there should be a positive cash flow after the first year. Chair Baney asked about the Solid Waste Cell A project and change orders. Mr. Kanner said that under State law a certain amount of payments to the contractor must be retained during the process until after the project is completed. 2. Discussion of Discretionary Grant Requests. ICON City - "Be Remedy" Text Initiative - previous request. The Board had received letters of support from various agencies. Chair Baney granted $1,000, stating that this is a unique organization and it is hard for them to fit into a normal niche. Commissioner Unger granted $1,000 also, as the group is working towards outreach and education in unique ways, and he would like to see where it goes. Chair Baney asked for a summary of some of the services they provide. Commissioner DeBone said he would like to get to know them better first before committing funds. Latino Community Association - 5th Annual Festival of Cultures - requested $1,500. Commissioner Unger stated that this grows every year and is a worthwhile organization. They provide awareness and are working towards becoming self-sustaining. The Commissioners granted $500 each. Project Wildfire - Collaborative Forest Restoration Website Project - requested $3,304. Chair Baney supports the work of this group. Commissioner Unger said he is on the board of this group and collaboration is the key to getting this work done. He would like to see this as a part of the budget in the future. Commissioner DeBone asked if the County has the capability of hosting something that is closely related to the County. Joe Sadony replied that it may be possible to develop and host this through the County's site. Dave Inbody will find out more. Minutes of Board of Commissioners' Work Session Monday, August 22, 2011 Page 2 of 5 Pages League of Women Voters - "They Represent You" Booklets - requested $150. The Board granted $50 each. 3. Review of Board Video & Streaming Process. Mr. Kanner said the equipment is ready for the Board to go live with meetings when desired. Bendbroadband is working out some issues on their end. Mr. Kanner did a PowerPoint presentation showing where the meeting would be found on the website. The Planning Commission meeting was recorded but went longer than anticipated. Citrix cannot handle the bandwidth that is required, so it has to be viewed outside of Citrix. A produced introduction may be problematic. At this time, the Board reviewed a recording of the August 10 business meeting. Mr. Kanner said that the viewer can select an agenda item and the video will go to that item. Chair Baney asked how labor intensive this process is. Mr. Sadony said it takes the time of the meeting, and about 45 minutes to an hour to set up. There needs to be some pre-defined steps set up for the process. Arrangements will be made for appropriate staffing to handle the recordings. The consensus of the Board was to go live at the next regular business meeting and having the meetings available on the website. People will also be able to view the meetings on television through video on demand. 4. Update of Commissioners' Meetings and Schedules. Commissioner Unger is going to visit family through Tuesday, August 30. Commissioner DeBone is involved in a variety of meetings this coming week. Chair Baney will be in Salem one day. Mr. Kanner said there have been no items submitted for either agenda on Monday, August 29 at this point. Chair Baney attended an OTC meeting in John Day and felt the meeting was worthwhile, since it gave the State some insight on how decisions affect local government. She attended an Oregon Housing meeting as well, and another meeting regarding wilderness designations. $5.5 million was allocated to various ODOT projects. Minutes of Board of Commissioners' Work Session Monday, August 22, 2011 Page 3 of 5 Pages Chair Baney said when compared to other areas, the relationship of Deschutes County and the Courts is a good one and not common throughout the State. Commissioner DeBone spoke about the south County/DEQ process regarding septic systems. There does not seem to be a lot happening right now. Commissioner Unger id he thought there was a window for retesting the wells; he recalled that should be in August. He asked if this is going to happen. Commission DeBone thinks it seems to be in the air. The DEQ said they have had a loss of revenue and this is not their horizon. There are some limits and this is a year behind. Commissioner Unger asked if they could test even some of the wells at this point. Chair Baney stated that the County is not the one who should handle the testing process. Commissioner Unger stated that perhaps the County could participate in the real estate transaction testing process, but the DEQ said that sometimes the DEQ says that the testing was not done to their standards. Chair Baney said that there are not that many home sales right now so it may not be that helpful. Commissioner DeBone said that the Park & Recreation District in La Pine got a State grant and will be able to enhance the campground, including spaces suitable for the larger RV's. 5. Other Items. Executive Sessions: under ORS 192.660(d), Labor Negotiations under ORS 192.660(2)(i) to review and evaluate the employment-related performance of an officer, employee, staff member or agent of the County. The meeting adjourned at 2:55 p.m., at which time the group went into executive session. Minutes of Board of Commissioners' Work Session Monday, August 22, 2011 Page 4 of 5 Pages DATED this 3T, Day of t( 2011 for the Deschutes County Board of Commissioners-0 Tammy Baney, Cha' ATTEST: c Recording Secretary Anthony DeBone, Vice Chair Alan Unger, Commissioner Minutes of Board of Commissioners' Work Session Page 5 of 5 Pages Monday, August 22, 2011 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, AUGUST 22, 2011 1. Finance/Tax Update - Marty Wynne 2. Discussion of Discretionary Grant Requests - Dave Inbody ICON City - "Be Remedy" Text Initiative Latino Community Association - 5th Annual Festival of Cultures Project Wildfire - Collaborative Forest Restoration Website Project League of Women Voters - "They Represent You" Booklets 3. Review of Board Video & Streaming Process 4. Update of Commissioners' Meetings and Schedules 5. Other Items Executive Sessions: under ORS 192.660(d), Labor Negotiations under ORS 192.660(2)(i) to review and evaluate the employment-related performance of an officer, employee, staff member or agent of the County. 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), litigation; ORS 192.660(2)(d), labor negotiations; 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. If you 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. DESCHUTES COUNTY Financial Policies Introductory Comments Deschutes County has an important responsibility to its citizens to carefully account for public funds, manage municipal finances wisely, manage growth, and plan the adequate funding of services desired by the public, including the provision and maintenance of public facilities. Deschutes County needs to insure that it is capable of adequately funding and providing County services needed by the community on a sustainable basis. The following Financial Policies are designed to establish guidelines for the fiscal stability of the County. The scope of these policies generally spans, among other issues, accounting, auditing, financial reporting, internal controls, operating and capital budgeting, revenue management, expenditure control, asset management, cash and investment management, and planning concepts, in order to: 1. Demonstrate to the citizens of Deschutes County, the investment community, and the bond rating agencies that the County is committed to strong fiscal operations; 2. Establish precedents for future policy makers and financial managers on common financial goals and strategies; 3. Present fairly and with full disclosure the financial position and results of financial operations of the County in conformity to Generally Accepted Accounting Principles (GAAP); and 4. Determine and demonstrate compliance with finance-related legal and contractual issues in accordance with provisions of the Oregon Revised Statutes and other pertinent legal documents and mandates. These financial policies are recommended to enable Deschutes County to meet the priorities of the Board of County Commissioners and maintain its financial condition so that it can continue to provide a high level of service to its citizens. Deschutes County Financial Policies - Page 1 of 7 (Revised 6/25/07) Financial Planning Policies • Balanced Budget Deschutes County's accounting and budgeting systems are organized and operated on a fund basis. The budget for each fund is balanced, meaning total resources, consisting of beginning net working capital, current year revenues and transfers-in, are equal to total requirements, which are specific appropriations, contingencies, unappropriated ending fund balances, and reserves for future expenditures. If there are mid-year increases in expenditures, decreases in revenue, or a combination of the two, that would result in expenditures exceeding appropriations or cash deficits, whenever possible departments will be required to make budget revisions within existing appropriations rather than transferring designated contingencies or reserves to support ongoing operations. • Financial Reporting Policy The County's accounting systems and financial reporting will be in conformance with all state and federal laws, generally accepted accounting principles (GAAP) and standards of the Governmental Accounting Standards Board (GASB) and the Government Finance Officers Association (GFOA). An annual audit will be performed by an independent public accounting firm, licensed as a municipal auditor, with an audit opinion to be included with the County's published Comprehensive Annual Financial Report (CAFR). The County's CAFR will be submitted to the GFOA Certification of Achievement for Excellence in Financial Reporting Program. The financial report should be in conformity with GAAP, demonstrate compliance with finance related legal and contractual provisions, disclose thoroughness and detail sufficiency, and minimize ambiguities and potentials for misleading inference. The County's CAFR will also be provided to the Municipal Securities Rulemaking Board via electronic submission to the Electronic Municipal Rulemaking Board (EMMA), a continuing disclosure requirement to enable investors to make informed decisions. Financial systems will maintain internal controls to monitor revenues, expenditures, and program performance on an ongoing basis. • Budgeting for Operating Working Capital and Contingencies In order to maintain a prudent level of financial resources to protect against the need to reduce service levels or raise taxes (voter-approved local option levy) and fees due to temporary revenue shortfalls or unforeseeable one-time expenditures, the County will establish and maintain certain working capital balances. The County will strive to maintain a working capital level in each operating fund, other than the General Fund, of 8.3 % (1/12`h) of that fund's operating budget. The County will establish operational working capital within the General Fund of approximately four months of estimated annual property tax collections. Other funds that rely heavily on property taxes, which are not received until the month of November each year, and, therefore, should have an operating working capital level at or near the level of the General Fund, are the Sheriff's Funds, 911, Extension/4-H, and the Sunriver and Black Butte Ranch county service districts. Deschutes County Financial Policies - Page 2 of 7 (Revised 6/25/07) • Reserve and Insurance Funds The following funds, due to their specific purposes, require reserve working capital balances above 8.3%: - PERS Reserve Fund - Insurance (general liability, workers' compensation, unemployment, and property damage) - Health Benefits (medical, pharmacy, dental and vision) - Various Community Development Reserve Funds, when applicable - GIS Dedicated Fund - Road Building and Equipment Reserve Fund - Vehicle Maintenance and Repair Fund - Public Health Department Reserve Fund - Sheriff's Capital Reserve Funds - General Capital Reserve Fund - General County Projects Fund - Project Development Fund - County Clerk Records Fund - Solid Waste Reserve Funds - Fair/Expo Center Capital Reserve Fund - County Service District Reserve Funds • Long-range Planning Each year, the County will update resource and requirement forecasts for certain operating funds for the next two years and annually develop a five-year Capital Improvement Program (CIP) for major projects related to the acquisition, expansion or rehabilitation of the County's buildings, equipment, parks, streets and other public infrastructure. These estimates will be presented to the Budget Committee in a format which is intended to facilitate budget decisions and strategic planning, based on a multi-year perspective. • Asset Inventory Deschutes County will perform an inventory of its capital assets and controlled capital-type items on an ongoing basis. Information shall include original cost and remaining useful life. This information will be used to plan for the ongoing financial commitments required to maximize the public's benefit. Deschutes County Financial Policies - Page 3 of 7 (Revised 6/25/07) Revenue Policies • Revenue Diversification Revenue forecasts will assess the full spectrum of resources that can be allocated for public services. To the greatest extent possible, the County's revenue system will be diversified as protection from short-run fluctuations in any one revenue source. • Fees and Charges The County will annually review all fees for licenses, permits, fines and other miscellaneous charges in conjunction with the budget process. User charges and fees will be established based at a level related to the full cost of providing the service, unless otherwise provided by statute or regulation. The full cost of providing a service should be calculated in order to provide a basis for setting the charge or fee. Full cost incorporates direct and indirect costs, including operations and maintenance, overhead, and charges for the use of capital facilities. Other factors for fee or charge adjustments may also include the impact of inflation, other cost increases, the adequacy of the coverage of costs and current competitive rates. • Use of "One-time" Revenues One-time revenues or resources shall not be used to fund ongoing operations, unless in the context of a multi-year financial plan to balance expenditures and reserves. One-time revenues should not support ongoing personnel and operating costs. Use of one-time revenues is appropriate for non-recurring capital outlay, debt retirement, contribution to capital reserve, and other non-recurring expenses. • Use of Unpredictable Revenues Revenues of a limited or indefinite term will generally be used for capital projects or one-time operating expenditures to ensure that no ongoing service programs are lost when such revenues are reduced or discontinued. • Grants Grants are generally contributions from one government to another, usually for a specific purpose. Grants can be recorded in any type of fund and should be recorded in an existing fund whenever possible. It is critical that budgeted appropriations and actual expenditures for a grant activity or purchase not exceed the amount of the grant revenue. Whenever employees are hired as part of grant funding, it is essential that they are hired subject to the amount and continuation of the grant funding. Deschutes County Financial Policies - Page 4 of 7 (Revised 6/25/07) Expenditure Policies • Debt Capacity, Issuance and Management The County will manage and administer its long-term debt in compliance with the restrictions and limitations of State law with regard to bonded indebtedness for counties as outlined in the Oregon Revised Statutes. These statutory restrictions establish legal limitations on the level of limited tax and general obligation bonded debt which can be issued by the County (1% and 2% of the real market value of all taxable property, respectively). The statutes outline the processes for public hearings, public notice and bond elections, as well as provisions for the issuance and sale of bonds and restrictions on the use of those bond proceeds. • Operating/ Capital Expenditure Accountability The County will maintain an accounting system which provides internal budgetary controls. The County's budget documents shall be presented in a format that provides for logical comparison with prior fiscal periods wherever possible. Reports comparing actual revenues and expenditures to budget for the County's major operating funds shall be prepared monthly which will be distributed to the Board of County Commissioners, County Administrator, Department Heads/Directors and any interested parties. The County will strive to fund minor capital improvements on a pay-as-you-go basis to enhance its financial condition and bond rating. The County shall annually contribute to certain capital reserve funds to the extent possible given cash flow limitations and projected capital improvements. • Internal Service Funds Internal service funds are used to account for services provided by one department to other departments on a cost-reimbursement basis. The goal of an internal service fund is to measure the full cost of providing services for the purpose of fully recovering that cost through fees or charges. Deschutes County internal service funds are as follows: Building Services, Administrative Services, Board of County Commissioners, Finance, Legal Counsel, Personnel, Information Technology, Information Technology Reserve, Insurance Reserve and Health Benefits Trust. Cash Management • Investments County funds will be invested in a prudent and diligent manner with emphasis on safety, liquidity and yield, in that order. The County will conform to all state and local statutes governing the investment of public funds and to the County's investment policy. The County's Deschutes County Financial Policies - Page 5 of 7 (Revised 6/25/07) investment policy shall be approved by the State of Oregon Short-Term Fund Board and adopted by the Board of County Commissioners. Additionally, the County will have an Investment Advisory Committee to review the County's investment policy, its investments, and its investment strategy and philosophy. The Investment Advisory Committee will consist of financial experts who are citizens of Deschutes County, and will meet twice each year. • Banking Services The County will seek competitive bids for its banking services. Requests for proposals will be comprehensive, covering all aspects of the County's banking requirements. The award to the successful bidder will be for a five-year period. • Annual Validation of County Bank Accounts Each year a letter is to be mailed to all banking institutions operating within Deschutes County to validate that the only Deschutes County accounts, listing Deschutes County or a Deschutes County department as the owner of the account and utilizing the County's federal identification number, are those accounts that have been approved by the Board of County Commissioners. The letter will state which bank accounts have been approved by the Board of Commissioners and request that each bank notify the County of any accounts in operation within their financial institution that are not on the approved list. Internal Controls and Performance Auditing Employees in the public sector are responsible to the taxpayers for how public resources are used and must perform their duties in compliance with law, policy, and established procedures. The following County activities are essential and are consistent with providing citizens with an objective and independent appraisal of County government. Maintain an independent internal audit program to evaluate and report on the financial condition, the accuracy of financial record keeping, compliance with applicable laws, policies, guidelines and procedures, and efficiency and effectiveness of operations. - Maintain a County Audit Committee comprised mostly of public citizens to oversee audit services, both external and internal. - In coordination with the Audit Committee, the County Internal Auditor and the County's external auditors shall periodically review internal controls in County departments and report findings to the Audit Committee regarding these reviews. - At the direction of the Audit Committee, the County Internal Auditor shall conduct performance audits to ensure departments and agencies funded by the County are operating in an efficient and cost-effective manner. Approved by the Deschutes County Board of Commissioners on Deschutes County Financial Policies - Page 6 of 7 (Revised 6/25/07) Dave Kanner County Administrator Deschutes County Financial Policies - Page 7 of 7 (Revised 6/25/07) Appendix A DESCHUTES COUNTY Financial Policies Introductory Comments Deschutes County has an important responsibility to its citizens to carefully account for public funds, manage municipal finances wisely, manage growth, and plan the adequate funding of services desired by the public, including the provision and maintenance of public facilities. In these times of rapid growth in Deschutes County, the County needs to insure that it is capable of adequately funding and providing County services needed by the community. The following Financial Policies are designed to establish guidelines for the fiscal stability of the County. The scope of these policies generally spans, among other issues, accounting, auditing, financial reporting, internal controls, operating and capital budgeting, revenue management, expenditure control, asset management, cash and investment management, and planning concepts, in order to: 1. Demonstrate to the citizens of Deschutes County, the investment community, and the bond rating agencies that the County is committed to strong fiscal operations; 2. Provide precedents for future policy makers and financial managers on common financial goals and strategies; 3. Present fairly and with full disclosure the financial position and results of financial operations of the County in conformity to Generally Accepted Accounting Principles (GAAP); and 4. Determine and demonstrate compliance with finance-related legal and contractual issues in accordance with provisions of the Oregon Revised Statutes and other pertinent legal documents and mandates. These financial policies are recommended to enable Deschutes County to meet the priorities of the Board of County Commissioners and maintain its financial condition so that it can continue to provide a high level of service to its citizens. Page 301 Financial Planning Policies • Balanced Budget Deschutes County's accounting system and budgeting system are organized and operated on a fund basis. The budget for each fund is balanced, meaning total resources, consisting of beginning net working capital, current year revenues and transfers-in, are equal to total requirements, which are specific appropriations, contingencies and unappropriated ending fund balances. Whenever appropriate, departments will be required to make mid-year budget revisions if unanticipated increases in expenditures or decreases in revenues are significant enough to warrant such revisions. • Financial Reporting Policy The County's accounting and financial reporting systems will be maintained in conformance with all state and federal laws, generally accepted accounting principles (GAAP) and standards of the Governmental Accounting Standards Board (GASB) and the Government Finance Officers Association (GFOA). An annual audit will be performed by an independent public accounting firm, with an audit opinion to be included with the County's published Comprehensive Annual Financial Report (CAFR). The County's CAFR will be submitted to the GFOA Certification of Achievement for Excellence in Financial Reporting Program. The financial report should be in conformity with GAAP, demonstrate compliance with finance related legal and contractual provisions, disclose thoroughness and detail sufficiency, and minimize ambiguities and potentials for misleading inference. The County's CAFR will also be submitted to the national repositories identified by the Nationally Recognized Municipal Securities Information Repository (NRMSIR) as a continuing commitment to disclose thoroughness to enable investors to make informed decisions. Financial systems will maintain internal controls to monitor revenues, expenditures, and program performance on an ongoing basis. • Budgeting for Reserves and Contingencies ; In order to maintain a prudent level of financial resources to protect against the need to reduce service levels or raise taxes and fees due to temporary revenue shortfalls or unforeseeable one- time expenditures, the County will establish and maintain certain reserves. The County will strive to maintain a reserve in each operating fund, other than the General Fund, of 8.3 % (1/12'h) of that fund's operating budget. The County will establish operational reserves within the General Fund and strive to maintain a fund balance of at least 18% (approximately 3.5 months of property taxes) of the General Fund operating budget. Other funds that rely heavily on property taxes, which are not received until the month of November each year and, therefore, should have reserves at or near the level of the General Fund, are the Sheriff's Funds, 911, Extension/4-H, and the Sunriver and Black Butte Ranch county service districts. Page 302 The following funds, due to their specific purposes, require reserve levels above 8.3%: - PERS Reserve Fund - Insurance (general liability, workers' compensation, unemployment, and property damage) - Health Benefits (medical, pharmacy, dental and vision) - Various Community Development Reserve Funds - GIS Dedicated Fund - Road Building and Equipment Reserve Fund - Vehicle Maintenance and Repair Fund - Mental Health Acute Care Services Fund - Health Department Reserve Fund - Sheriff's Capital Reserve Funds - General Capital Reserve Fund - General County Projects Fund - Project Development Fund - County Clerk Records Fund - Solid Waste Reserve Funds - Fair/Expo Center Capital Reserve Fund • Long-range Planning Each year, the County will update resource and requirement forecasts for certain operating funds for the next two years and annually develop a five-year Capital Improvement Program (CIP) for major projects related to the acquisition, expansion or rehabilitation of the County's buildings, equipment, parks, streets and other public infrastructure. These estimates will be presented to the Budget Committee in a format which is intended to facilitate budget decisions and strategic planning, based on a multi-year perspective. • Asset inventory Deschutes County will perform a physical inventory of its capital assets and controlled capital- type items not less than every four years. As part of this process the condition of all major capital assets shall be assessed. Information shall include actual value, replacement cost and remaining useful life. This information will be used to plan for the ongoing financial commitments required to maximize the public's benefit. Revenue Policies • Revenue diversification Revenue forecasts will assess the full spectrum of resources that can be allocated for public services. To the greatest extent possible, the County's revenue system will be diversified as protection from short-run fluctuations in any one revenue source. Page 303 • Fees & Charges The County will annually review all fees for licenses, permits, fines and other miscellaneous charges in conjunction with the budget process. User charges and fees will be established based at a level related to the full cost of providing the service, unless otherwise provided by statute or regulation. The full cost of providing a service should be calculated in order to provide a basis for setting the charge or fee. Full cost incorporates direct and indirect costs, including operations and maintenance, overhead, and charges for the use of capital facilities. Other factors for fee or charge adjustments may also include the impact of inflation, other cost increases, the adequacy of the coverage of costs and current competitive rates. • Use of "One-time" revenues One-time revenues or resources shall not be used to fund ongoing operations, unless in the context of a multi-year financial plan to balance expenditures and reserves. One-time revenues should not support ongoing personnel and operating costs. Use of one-time revenues is appropriate for non-recurring capital outlay, debt retirement, contribution to capital reserve, and other non-recurring expenses. • Use of unpredictable revenues Revenues of a limited or indefinite term will generally be used for capital projects or one-time operating expenditures to ensure that no ongoing service programs are lost when such revenues are reduced or discontinued. • Grants Grants are generally contributions from one government to another, usually for a very specific purpose. Grants can be recorded in any type of fund and should be recorded in an existing fund whenever possible. It is critical that budgeted appropriations and actual expenditures for a grant activity or purchase not exceed the amount of the grant revenue. Whenever employees are hired as part of grant funding, it is essential that they are hired subject to the amount and continuation of the grant funding. Exl2enditure Policies • Debt Capacity, Issuance and Management The County will manage and administer its long-term debt in compliance with the restrictions and limitations of State law with regard to bonded indebtedness for counties as outlined in the Oregon Revised Statutes. These statutory restrictions establish legal limitations on the level of limited tax and general obligation bonded debt which can be issued by the County (1% and 2% of the real market value of all taxable property, respectively). The statutes outline the processes Page 304 for public hearings, public notice and bond elections, as well as provisions for the issuance and sale of bonds and restrictions on the use of those bond proceeds. • Operating/Capital Expenditure Accountability The County will maintain an accounting system which provides internal budgetary controls. The County's budget documents shall be presented in a format that provides for logical comparison with prior fiscal periods wherever possible. Reports comparing actual revenues and expenditures to budget for the County's major operating funds shall be prepared monthly which will be distributed to the Board of County Commissioners, County Administrator, Department Heads/Directors and any interested parties. The County will strive to fund minor capital improvements on a pay-as-you-go basis to enhance its financial condition and bond rating. The County shall annually contribute to certain capital reserve funds to the extent possible given cash flow limitations and projected capital improvements. • Internal Service Funds Internal service funds are used to account for services provided by one department to other departments on a cost-reimbursement basis. The goal of an internal service fund is to measure the full cost of providing services for the purpose of fully recovering that cost through fees or charges. Deschutes County internal service funds are as follows: Building Services, Administrative Services, Finance, Legal Counsel, Personnel, Information Technology, Information Technology Reserve, the Insurance Reserve and the Health Benefits Trust Fund. Cash Management • Investments County funds will be invested in a prudent and diligent manner with emphasis on safety, liquidity and yield, in that order. The County will conform to all state and local statutes governing the investment of public funds and to the County's investment policy. The County's investment policy shall be approved by the State of Oregon Short-Term Fund Board and adopted by the Board of County Commissioners. Additionally, the County will have an Investment Advisory Committee to review the County's investment policy, its investments, and its investment strategy and philosophy. The Investment Advisory Committee will consist of financial experts who are citizens of Deschutes County, and will meet twice each year. • Banking Services The County will seek competitive bids for its banking services. Requests for proposals will be comprehensive, covering all aspects of the County's banking requirements. The award to the successful bidder will be for a five-year period. Page 305 • Annual Validation of County Bank Accounts Each year a letter is to be mailed to all banking institutions operating within Deschutes County to validate that the only Deschutes County accounts, listing Deschutes County or a Deschutes County department as the owner of the account and utilizing the County's federal identification number, are those accounts that have been approved by the Board of County Commissioners. The letter will state which bank accounts have been approved by the Board of Commissioners and request that each bank notify the County of any accounts in operation within their financial institution that are not on the approved list. Internal Controls and Performance Auditing Employees in the public sector are responsible to the taxpayers for how public resources are used and must perform their duties in compliance with law, policy, and established procedures. The following County activities are essential and are consistent with providing citizens with an objective and independent appraisal of County government. - Maintain an independent internal audit program to evaluate and report on the financial condition, the accuracy of financial record keeping, compliance with applicable laws, policies, guidelines and procedures, and efficiency and effectiveness of operations. - Maintain a County Audit Committee comprised mostly of public citizens to oversee audit services, both external and internal. - In coordination with the Audit Committee, the County Internal Auditor and the County's external auditors shall periodically review internal controls in County departments and report findings to the Audit Committee regarding these reviews. - At the direction of the Audit Committee, the County Internal Auditor shall conduct performance audits to ensure departments and agencies funded by the County are operating in an efficient and cost-effective manner. Approved by the Deschutes County Board of Commissioners June 25, 2007. Dave Kanner County Administrator Page 306 Monthly Meeting with Board of Commissioners Finance Director/Treasurer AGENDA August 22, 2011 (1) Monthly Investment Report (2) July 2011 Financials V- N O C O tO ' Nf co w d N O U') i ip N V; W) H V C } N r R EA N d ~ E Cc N 0 C U') r N O r ' O O C O tD L 10 N M V- O , 7 EA IA co co O to n m O N N E C) P P U ~ P C tb _ d ER H EZ O N , ' c c E 0 C O O lu d c 0 M M N C > N G N LL N E O O C J yr . } m > C ` O C 1~ N C7 o ° -e o ° o ° O CD r- co 0 cn 40 O m 0 0 0 C i, O~C0OF" OCj O 4y P 1{ f m cn co 'IT co to CO C) IT to i i O) O' O' P V R V r 1n i C M t~ N 1 r O r .L 1 P i9 V l4 ~ V L co 06 U) N C i cc 0) d) CL d a O m c L Z CL)Q 2 2 = c Q > "I EoV~cdm c O E NUj~ ca e~ U U H l1 m J N CO N co 0 N C N CD eeeeeee O O b b tp O O O O N N N P P P lA N N U Q) O y co ft N U fl C) N N ma to C O ~ U s~ (p Z ~if0 ¢ `A ~`m O ~p t U N m a '(D C C) E Q N N f0 E O O U J LL m i- U U N N N y ua y Q v cr- 4) 0 CO U- Q d N ~ E + N 0 Ew a o co Fr CO > U C m O o mo nZ O U O a r U O F- m av C7 J A 0 0 M L a: Q C C~ C U O (PGniy3aIV) AP00d seonpoac'98 luawr*0(3 V; iUi UIU V V U U U,U I I UIU UI UI UI UPIU UI UI UIU ni~ U~U' m 0i~ U'U uo~U I ~J I dl m~ Qi N m '4) ~ I i X I e~O b eD~ ° m D ZI~ Z Z Z 2 Z Z; ZiZ Z',Z ZIZIZ:2I2 ~ Z Z o W!~ B Z Z;Z Q ~ (aI W ZI 'ZI °•~m co o ,aoN $ Z' 1 ° 0 8i I I of , I I I I Q _ OIO p l o M p ~n COD N fnOS f0 p OR COIN cj O', ~ItO`aODl Ont. 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UJ E ~2 U C •-1 'I m ¢mm m m El C EIZ cC UIU m U 9 U. m J J m j J m+V P g 'L J w m m I > C W ~I E 1~I 7 LULL ; i , • 2 LL OIZ O E. m, Elxl Exi{L= O,ZLL O. WIZ Z LL LL, W O' O I IU ! ' u ' ' ' LLI'C xxl ' LL. Lt. LL LL F•LL U m.D LL LL s LL LL LL x LL L (9 LL LL L LL LL t7 x UI LL l1 LL,LL In LL m LL J m, FI Memorandum Date: August 18, 2011 To: Board of County Commissioners Dave Kanner, County Administrator From: Marty Wynne, Finance Director RE: Monthly Financial Reports Attached please find July 2011 financial reports for the following funds: General (001), Community Justice- Juvenile (230), Sheriffs (255, 701, 702), Public Health (259), Behavioral Health (275), Community Development (295), Road (325), Community Justice - Adult (355), Commission on Children & Families (370-399), Solid Waste (610), Insurance Fund (670), 9-1-1 (705), Health Benefits Trust (675), and Fair & Expo Center (618). 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 One Month Ended July 31, 2011 RESOURCES: Beg. Net Working Capital Revenues Property Taxes Gen. Rev. - excl. Taxes Assessor County Clerk BOPTA District Attorney Finance/Tax Veterans Property Management Grant Projects Total Revenues Year to Date Budget Actual Variance FY % Coll. % Revised Year End $ Bud et Projection Variance Variance TOTAL RESOURCES REQUIREMENTS: Expenditures Assessor County Clerk BOPTA District Attorney Finance/Tax Veterans Property Management Grant Projects Non-Departmental Contingency Transfers Out TOTAL REQUIREMENTS NET (Resources - Requirements) $ 7,300,000 $ 8,256,209 $ 956,209 100% 113% a) $ 7,300,000 $ 8,256,209 $ 956,209 13% 1,675,081 142,810 (1,532,271) 8% 1% b) 20,100,967 20,100,967 - 0% 198,527 965,017 766,490 8% 41% c) 2,382,321 2,382,321 - 0% 65,916 184,567 118,651 8% 23% d) 790,996 790,996 - 0% 122,392 105,518 (16,874) 8% 7% 1,468,707 1,468,707 - 0% 1,033 4,081 3,048 8% 33% d) 12,398 12,398 - 0% 24,889 1,100 (23,789) 8% 0% 298,669 298,669 - 0% 16,158 46,797 30,639 8% 24% d) 193,900 193,900 - 0% 5,112 75 (5,037) 8% 0% 61,341 61,341 - 0% 8,017 7,517 (500) 8% 8% 96,200 96,200 - 0% 167 167 (0) 8% 8% 2,000 2,000 - 0% 2,117,292 1,457,648 (659,644) 8% 6% 25,407,499 25,407,499 - 0% 9,417,292 9,713,857 296,565 8% 30% 32,707,499 33,663,708 956,209 3% Exp. 283,775 253,859 29,916 8% 7% 3,405,300 3,405,300 - 0% 118,664 84,820 33,844 8% 6% 1,423,965 1,423,965 - 0% 6,034 7,643 (1,609) 8% 11% 72,402 72,402 - 0% 406,608 345,055 61,553 8% 7% 4,879,296 4,879,296 - 0% 67,804 46,642 21,162 8% 6% 813,648 813,648 - 0% 21,843 19,308 2,535 8% 7% 262,115 262,115 - 0% 21,472 20,163 1,309 8% 8% 257,664 257,664 - 0% 9,893 10,250 (357) 8% 9% 118,715 118,715 - 0% 130,580 79,154 51,426 8% 5% 1,566,962 1,566,962 - 0% 581,394 581,394 8% n/a 6,976,722 - 6,976,722 100% 1,648,067 866,894 781,173 S% 4% 19,776,789 12,800,067 6,976,722 35% 1,077,559 952,395 125,164 8% 7% 12,930,710 12,930,710 - 0% 2,725,626 1,819,289 906,337 8% 6% 32,707,499 25,730,777 6,976,722 21% 6,691,666 7,894,568 1,202,902 - 7,932,931 7,932,931 a) Beginning Net Working Capital could change due to additional FY 2011 revenues and expenditures b) Current year property taxes will be collected beginning in October c) Includes annual payments: Tax on Electric Co-ops $489,027, PILT $471,823 d) A & T Grant received quarterly. COMM JUSTICE-JUVENILE Statement of Financial Operating Data One Month Ended July 31, 2011 Year to Date Revised Year End Budget Actual Variance FY % Coll. % Bud et Projection Variance RESOURCES: Beg. Net Working Capital $1,101,374 $1,017,579 $ (83,795) 100% 92% a) $ 1,101,374 $1,017,579 $ (83,795) Revenues Federal Grants 833 - (833) 8% 0% 10,000 10,000 - SB #1065-Court Assess. 4,167 1,964 (2,203) 8% 4% 50,000 50,000 - Discovery Fee 1,250 1,028 (222) 8% 7% 15,000 15,000 - Food Subsidy 2,083 - (2,083) 8% 0% 25,000 25,000 - OYA Basic & Diversion 18,125 - (18,125) 8% 0% b) 217,498 355,730 138,232 Inmate/Prisoner Housing 7,374 - (7,374) 8% 0% 88,490 88,490 - Inmate Commissary Fees 8 - (8) 8% 0% 100 100 - Contract Payments 5,833 648 (5,185) 8% 1% 70,000 70,000 - Miscellaneous 5 - (5) 8% 0% 60 60 - Program Fees 3 - (3) 8% n/a 40 40 - MIP Diversion Fees 25 50 25 8% 17% 300 300 - Interest on Investments 625 557 (68) 8% 7% 7,500 7,500 - Leases 200 100 (100) 8% 4% c) 2,400 1,200 (1,200) Grants - Private 42 - (42) 8% 0% 500 500 - Behavioral Health 500 - (500) 8% 0% 6,000 6,000 - CFC Interfund Grant 12,844 - (12,844) 8% 0% d) 154,128 134,620 (19,508) Gen Fund Grant-Crime Prev 1,667 - (1,667) 8% 0% 20,000 20,000 - Total Revenues 55,584 4,347 (51,237) 8% 1% 667,016 784,540 117,524 Transfers In-General Fund 443,455 443,455 - 8% TOTAL RESOURCES 1,600,413 1,465,381 (135,032) 8% REQUIREMENTS: Expenditures Community Justice-Juvenile Personal Services Materials and Services Capital Outlay Transfers Out Contingency TOTAL REQUIREMENTS NET (Resources - Requirements) 8% 5,321,459 5,321,459 - 21% 7,089,849 7,123,578 33,729 Exp. 425,756 411,407 14,349 8% 8% 5,109,069 5,109,069 - 99,644 76,699 22,945 8% 6% b)d) 1,195,733 1,182,725 13,008 8 - 8 8% 0% 100 - 100 4,200 - 4,200 8% 0% 50,400 50,400 - 61,212 - 61,212 8% n/a 734,547 - 734,547 590,820 488,106 102,714 8% 7% 7,089,849 6,342,194 747,655 1,009,593 977,275 (32,318) - 781,384 781,384 a) Beginning Net Working Capital could change due to additional FY 2011 revenues and expenditures, including $62,845 from OYA b) OYA Basic and Diversion funding increased after budget was submitted. Projections for revenue and expenditures adjusted accordingly c) CRB vacated after the budget was submitted. Revenue projected adjusted accordingly d) CCF (JCP) funding less than anticipated. Projections of revenue and expenditures adjusted accordingly SHERIFF - Fund 255 Statement of Financial Operating Data One Month Ended July 31, 2011 Year to Date Revised Year End Budget Actual Variance FY % Coll. % Budget Projection Variance RESOURCES: Beg. Net Working Capital $ - $ - $ - 100% n/a $ - $ - $ - Revenues Law Enf Dist Countywide 1,840,402 1,370,438 (469,964) 8% 6% 22,084,821 19,763,020 (2,321,801) Law Enf Dist Rural 1,204,058 893,953 (310,105) 8% 6% 14,448,695 12,102,461 (2,346,234) Total Revenues 3,044,460 2,264,391 (780,069) 8% 6% 36,533,516 31,865,481 (4,668,035) TOTAL RESOURCES 3,044,460 2,264,391 (780,069) REQUIREMENTS: EXPENDITURES & TRANSFERS Sheriffs Division 208,042 224,025 (15,983) Civil 68,675 57,699 10,976 Automotive/Communications 122,219 32,072 90,147 Investigations/Evidence 144,518 158,518 (14,000) Patrol/Civil/Comm Supp 659,309 617,763 41,546 Records 60,059 46,338 13,721 Adult Jail 845,316 694,426 150,890 Court Security 23,884 22,528 1,356 Emergency Services 15,469 14,974 495 Special Services Division 108,698 93,688 15,010 Regional Work Center 251,539 228,710 22,830 Training Division 27,022 14,818 12,204 Other Law Enforcement Svcs 52,688 52,731 (43) Non-Departmental 6,103 6,103 0 Contingency 434,255 - 434,255 Transfers Out - D/S Fund 16,667 - 16,667 TOTAL REQUIREMENTS 3,044,463 2,264,391 780,072 NET (Resources - Requirements) - - - 8% 6% 36,533,516 31,865,481 (4,668,035) Exp. 8% 9% a) 2,496,498 2,583,942 (87,444) 8% 7% 824,095 824,095 - 8% 2% b) 1,466,632 1,622,207 (155,575) 8% 9% 1,734,218 1,734,218 - 8% 8% 7,911,704 7,911,704 - 8% 6% 720,710 720,710 - 8% 7% c) 10,143,790 10,443,790 (300,000) 8% 8% 286,602 286,602 - 8% 8% 185,625 185,625 - 8% 7% 1,304,370 1,304,370 - 8% 8% 3,018,466 3,018,466 - 8% 5% 324,265 324,265 - 8% 8% 632,256 632,256 - 8% 8% 73,231 73,231 - 8% n/a 5,211,054 - 5,211,054 8% 0% 200,000 200,000 - 8% 6% 36,533,516 31,865,481 4,668,035 a) Reclassification open Personnel Assistant position to Operations Captain position b) Carryover of the Motorola communication system contract c) Carryover of the Jail Management Information System Project Fund 701 LED-Countywide Statement of Financial Operating Data One Month Ended July 31, 2011 RESOURCES: Beg. Net Working Capital Tax Revenues - Current Tax Revenues - Prior Federal Grants State Grant Transp. of State Wards SB 1145 Des. Cty Video Lottery Grant Des Cty Court Security Des Cty Juvenile Contract Title III Reimbursement Transport DC Fair & Expo Center Inmate Commissary Fees Work Center Work Crews Concealed Handgun Classes Soc Sec Incentive-Fed Miscellaneous Oregon Mentors Medical Services Reimb Restitution Sheriff Fees Interest Interest on Unsegregated Sale of Reportable Assets Total Revenues TOTAL RESOURCES REQUIREMENTS: To: Fund 255 Departments Sheriffs Services Civil Auto/Comm Adult Jail Court Security Emergency Services Special Services Work Center Training Other (CODE, Forensic) Internal Services Transfer to Debt Service Contingency Total to Fund 255 Transfer to Reserve Fund (703) Total Requirements Net I Year to Date Year End Budget Actual Variance FY % Coll. % Bud et Projection Variance $ 5,108,671 $ 6,064,509 $ 955,838 100% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 119% 0% 21% 0% 0% 0% 14% a) 0% 8% 0% 0% 0% 0% 1% 0% 11% 16% 2% 0% 0% 26% 9% 10% 1% n/a 2% $ 5,108,671 $ 6,064,509 $ 955,838 14,306,841 14,306,841 - 501,000 501,000 - 35,200 35,200 - 48,475 48,475 - 5,000 5,000 - 1,537,663 1,479,991 (57,672) 5,000 5,000 - 91,000 91,000 - 4,180 4,180 - 150,000 150,000 - 1,000 1,000 - 3,825 3,825 - 6,600 6,600 - 50,000 50,000 - 3,500 3,500 - 5,000 5,000 - 5,000 5,000 - 15,000 15,000 - 16,000 16,000 - 5,000 5,000 - 200,000 200,000 - 28,333 28,333 - 3,533 3,533 - 1,000 1,000 - 17,076,150 17,018,478 (57,672) 1,192,237 - (1,192,237) 41,750 104,982 63,232 2,933 - (2,933) 4,040 - (4,040) 417 - (417) 128,139 215,978 87,839 417 - (417) 7,583 7,478 (105) 348 - (348) 12,500 - (12,500) 83 - (83) 319 - (319) 550 84 (466) 4,167 - (4,167) 292 375 83 417 800 383 417 83 (334) 1,250 - (1,250) 1,333 - (1,333) 417 1,276 859 16,667 18,230 1,563 2,361 2,950 589 294 20 (274) 83 - (83) 1,423,014 352,256 (1,070,758) 6,531,685 6,416,765 (114,920) 195,141 210,133 (14,993) 68,675 57,699 10,975 45,733 12,001 33,732 845,316 694,426 150,890 23,884 22,528 1,355 15,469 14,974 495 75,568 65,133 10,435 251,539 228,710 22,829 16,497 9,046 7,451 52,688 52,731 (43) 3,057 3,057 (0) 16,667 - 16,667 230,170 - 230,170 1,840,402 1,370,438 469,964 8,333 - 8,333 8% 29% Exp. 22,184,821 23,082,987 898,166 8% 9% 2,341,690 2,423,712 (82,022) 8% 7% 824,095 824,095 - 8% 2% 548,799 607,014 (58,215) 8% 7% 10,143,790 10,443,790 (300,000) 8% 8% 286,602 286,602 - 8% 8% 185,625 185,625 - 8% 7% 906,811 906,811 - 8% 8% 3,018,466 3,018,466 - 8% 5% 197,961 197,961 - 8% 8% 632,256 632,256 - 8% 8% 36,689 36,689 - 8% 0% 200,000 200,000 - 8% 0% 2,762,037 - 2,762,037 22,084,821 19,763,020 2,321,801 8% 0% 100,000 100,000 - 3,689,137 1,370,438 2,318,698 2,842,548 5,046,327 2,203,779 6% 22,184,821 19,863,020 2,321,801 - 3,219,967 3,219,967 a) Reduction in State Community Corrections funding for custody of SB 1145 inmates Fund 702 LED Rural Statement of Financial Operating Data One Month Ended July 31, 2011 Year to Date Year End Budget Actual Variance FY % Coll. % Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 2,936,523 $ 2,784,817 $ (151,706) 100% 95% $ 2,936,523 $ 2,784,817 $ (151,706) Revenues Tax Revenues - Current 612,343 - (612,343) 8% 0% 7,348,125 7,348,125 - Tax Revenues - Prior 21,417 52,285 30,868 8% 20% 257,000 257,000 - Federal Grants 1,000 - (1,000) 8% 0% 12,000 12,000 - Federal Grants-BLM 2,083 - (2,083) 8% n/a 25,000 25,000 - US Forest Service 6,563 - (6,563) 8% 0% 78,750 78,750 - State Grant 16,748 - (16,748) 8% 0% 200,972 200,972 - SB #1065 Court Assessment 5,000 1,964 (3,036) 8% 3% 60,000 60,000 - Marine Board License Fee 11,861 - (11,861) 8% 0% 142,332 142,332 - Des Cty General Fund Grant 48,012 - (48,012) 8% 0% 576,144 576,144 - Des Cty Transient Room Tax 172,821 172,821 0 8% 8% 2,073,856 2,073,856 - City of Sisters 37,497 37,497 (0) 8% 8% 449,961 449,961 - Des Cty CDD Contract 4,531 4,531 (1) 8% 8% 54,366 54,366 - Des Cty Solid Waste Contr 4,531 4,531 (1) 8% 8% 54,366 54,366 - Des Cty Clerk/Election 167 - (167) 8% 0% 2,000 2,000 - School Districts 6,667 - (6,667) 8% 0% 80,000 80,000 - Security & Traffic Reimb 417 320 (97) 8% 6% 5,000 5,000 - Seat Belt Program 1,000 475 (525) 8% 4% 12,000 12,000 - Miscellaneous 833 147 (686) 8% 1% 10,000 10,000 - Sheriff Fees 833 633 (200) 8% 6% 10,000 10,000 - Court Fines & Fees 9,583 9,360 (223) 8% 8% 115,000 115,000 - Impound Fees 583 400 (183) 8% 6% 7,000 7,000 - Restitution - Street Crimes 42 - (42) 8% 0% 500 500 - Interest 833 1,350 517 8% 13% 10,000 10,000 - Interest on Unsegregated 150 10 (140) 8% 1% 1,800 1,800 - Sale of Reportable Assets 500 374 (126) 8% 6% 6,000 6,000 - Sale of Equip & Material 1,667 6,916 5,249 8% 35% 20,000 20,000 - Total Revenues 967,682 293,613 (674,069) 50% 3% 11,612,172 11,612,172 - TOTAL RESOURCES 3,904,205 3,078,430 (825,775) 50% 21% 14,548,695 14,396,989 (151,706) REQUIREMENTS: Exp. To: Fund 255 Departments Sheriffs Services 12,901 13,892 (991) 8% 9% 154,808 160,230 (5,422) Auto/Comm 76,486 20,071 56,415 8% 2% 917,833 1,015,193 (97,360) Investigations 144,518 158,518 (13,999) 8% 9% 1,734,218 1,734,218 - Patrol 659,309 617,763 41,546 8% 8% 7,911,704 7,911,704 - Records 60,059 46,338 13,721 8% 6% 720,710 720,710 - Special Services 33,130 28,555 4,575 8% 7% 397,559 397,559 - Training 10,525 5,772 4,754 8% 5% 126,304 126,304 - Internal Services 3,045 3,045 - 8% 8% 36,542 36,542 - Contingency 204,085 - 204,085 8% 0% 2,449,017 - 2,449,017 Total to Fund 255 1,204,058 893,953 310,105 14,448,695 12,102,461 2,346,234 Transfer to Reserve Fund (704) Total Requirements 8,333 - 8,333 8% 0% 100,000 100,000 - 2,408,116 893,953 1,514,163 6% 14,548,695 12,202,461 2,346,234 Net 1,496,089 2,184,477 688,388 - 2,194,528 2,194,528 PUBLIC HEALTH Statement of Financial Operating Data One Month Ended July 31, 2011 Year to Date Revised Year End Budget Actual Variance FY % Coll. % Budget Projection Variance RESOURCES: Beg. Net Working Capital $1,596,918 $ 1,403,250 $ (193,668) 100% 88% a) $1,596,918 $1,403,250 $ (193,668) Revenues Medicare Reimbursement 50 - (50) 8% 0% 600 600 - State Grant 211,391 - (211,391) 8% 0% b) 2,536,691 2,536,691 - Child Dev & Rehab Center 2,051 - (2,051) 8% 0% 24,607 24,607 - State Miscellaneous 18,736 - (18,736) 8% 0% 224,829 224,829 - OMAP 43,654 50,859 7,205 8% 10% 523,850 523,850 - Family Planning Exp Proj 43,333 - (43,333) 8% 0% 520,000 520,000 - Local Grants 3,750 - (3,750) 8% 0% 45,000 45,000 - Water Program-Base Fee 3,500 - (3,500) 8% 0% 42,000 42,000 - Contract Payments - 25,000 25,000 8% n/a - 25,000 25,000 Water Program-Field Work 4,651 - (4,651) 8% 0% 55,817 55,817 - H20 Sys Insp-Priv Wells 17 - (17) 8% 0% 200 200 - Patient Insurance Fees 11,282 7,395 (3,887) 8% 5% 135,380 135,380 - Health Dept/Patient Fees 9,898 7,764 (2,134) 8% 7% 118,770 118,770 - Vital Records-Birth 2,550 4,305 1,755 8% 14% 30,600 30,600 - Vital Records-Death 8,333 6,680 (1,653) 8% 7% 100,000 100,000 - Environmental Health 58,696 19,840 (38,856) 8% 3% 704,350 704,350 - Interest on Investments 1,000 717 (283) 8% 6% 12,000 12,000 - Donations 2,169 7,811 5,642 8% 30% 26,030 26,030 - Interfund Contract 16,532 - (16,532) 8% 0% 198,387 198,387 - Administrative Fee 1,255 1,255 - 8% 8% 15,056 15,056 - Total Revenues 442,848 131,626 (311,222) 8% 2% 5,314,167 5,339,167 25,000 Transfers In-General Fund 193,147 193,147 - 8% 8% 2,317,765 2,317,765 - Transfers In-PH Res Fund 2,500 - (2,500) 8% 0% 30,000 30,000 - Transfers In-Gen. Fund Other 5,425 - (5,425) 8% 0% 65,100 65,100 - TOTAL RESOURCES 2,240,838 1,728,023 (512,815) 8% 19% 9,323,950 9,155,282 (168,668) REQUIREMENTS: Exp. Expenditures Personal Services 517,913 488,045 29,868 8% 8% 6,214,951 6,214,951 - Materials and Services 151,321 91,115 60,206 8% 5% 1,815,848 1,815,848 - Capital Outlay 16,667 16,667 8% 0% 200,000 200,000 - Transfers Out 12,500 12,500 8% 0% 286,000 286,000 - Contingency 67,263 67,263 8% n/a 807,151 - 807,151 TOTAL REQUIREMENTS 765,664 579,160 186,504 8% 6% 9,323,950 8,516,799 807,151 NET (Resources - Requirements) 1,475,174 1,148,863 (326,311) - 638,483 638,483 a) Beginning Net Working Capital could change due to additional FY 2011 revenues and expenditures, including final payment on FY 2011 State Grant. b) July State Grant payment received in August - $150,623. BEHAVIORAL HEALTH Statement of Financial Operating Data One Month Ended July 31, 2011 Year to Date Revised Year End Budget Actual Variance FY % Coll. % J I Bud et Projection Variance RESOURCES: Beg. Net Working Capital $ 3,268,759 $ 2,910,627 $ (358,132) 100% 89% a) $ 3,268,759 $ 2,910,627 $ (358,132) Revenues Marriage Licenses 458 990 532 8% 18% 5,500 5,500 - Divorce Filing Fees 11,083 11,830 747 8% 9% 133,000 133,000 - Domestic Partnership Fee 8 5 (3) 8% 5% 100 100 - Federal Grants 2,025 - (2,025) 8% 0% 24,298 24,298 - State Grants 427,529 224,404 (203,125) 8% 4% 5,130,343 5,130,343 - State Miscellaneous 10,348 - (10,348) 8% 0% 124,173 124,173 - Title 19 11,858 4,933 (6,925) 8% 3% 142,297 142,297 - Liquor Revenue 8,750 - (8,750) 8% 0% 105,000 105,000 - School Districts 6,300 3,200 (3,100) 8% 4% 75,600 75,600 - Miscellaneous 14,613 240 (14,373) 8% 0% 175,352 175,352 - Patient Insurance Fees 9,475 4,418 (5,057) 8% 4% 113,700 113,700 - Patient Fees 151 - (151) 8% 0% 1,807 1,807 - Interest on Investments 2,083 1,713 (370) 8% 7% 25,000 25,000 - Rentals 1,092 1,250 158 8% 10% 13,100 13,100 - Administrative Fee 369,141 359,141 (10,000) 8% 8% 4,429,689 4,429,689 - Sheriff 1,667 - (1,667) 8% 0% 20,000 20,000 - Interfund Contract-Gen Fund 10,583 - (10,583) 8% 0% 127,000 127,000 - Total Revenues 887,164 612,124 (275,040) 8% 6% 10,645,959 10,645,959 - Transfers In-General Fund 105,293 105,293 - 8% 8% 1,263,515 1,263,515 - Transfers In-OHP-CDO 22,617 22,617 - 8% 8% 271,402 271,402 - Transfers In-Acute Care Svcs 21,043 21,043 - 8% 8% 252,515 252,515 - Transfers In-ABHA 25,072 - (25,072) 8% 0% 300,863 300,863 - TOTAL RESOURCES 4,329,948 3,671,704 (658,244) 8% 23% 16,003,013 15,644,881 (358,132) REQUIREMENTS: Exp. Expenditures Personal Services 800,033 766,316 33,717 8% 8% 9,600,395 9,600,395 - Materials and Services 327,434 132,173 195,261 8% 3% 3,929,205 3,929,205 - Capital Outlay 33,333 33,333 8% 0% 400,000 400,000 - Transfers Out 23,833 23,833 8% 0% 286,000 286,000 - Contingency 148,951 148,951 8% n/a 1,787,413 - 1,787,413 TOTAL REQUIREMENTS 1,333,584 898,489 435,095 8% 6% 16,003,013 14,215,600 1,787,413 NET (Resources - Requirements) 2,996,364 2,773,215 (223,149) - 1,429,281 1,429,281 a) Beginning Net Working Capital could change due to additional FY 2011 revenues and expenditures COMMUNITY DEVELOPMENT Statement of Financial Operating Data One Month Ended July 31, 2011 RESOURCES: Beg. Net Working Capital Revenues Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Prog Planning-Current Planning-Long Range Year to Date Year End Budget Actual Variance FY % Cou. % Bud et Projection Variance $ 229,822 125,152 $ (104,670) 100% 54% $ 229,822 $ 125,152 (104,670) 2,029 4,099 2,070 8% 83 230 147 8% 13,892 23,782 9,890 8% 100,073 133,794 33,721 8% 21,596 27,273 5,677 8% 13,350 18,545 5,195 8% 23,367 40,230 16,863 8% 56,242 60,433 4,191 8% 21,144 33,156 12,012 8% 17% a) 24,350 24,350 - 23% b) 1,000 1,000 - 14% a) 166,700 166,700 - 11% a) 1,200,880 1,200,880 - 11% a) 259,150 259,150 - 12% a) 160,200 160,200 - 14% a) 280,400 280,400 - 9% 674,900 674,900 - 13% a) 253,726 253,726 - Total Revenues 251,776 341,542 89,766 8% 11% 3,021,306 3,021,306 - Trans In-GF 52,469 52,469 - 8% 8% 629,625 629,625 - Trans In-GF for Lng Rng Ping 41,280 41,280 - 8% 8% 495,360 495,360 - Transln-Other 8 (8) 8% 0% 100 100 TOTAL RESOURCES 575,355 560,444 (14,911) 8% 13% 4,376,213 4,271,543 (104,670) REQUIREMENTS: EXPENDITURES & TRANSFERS Admin-Operations 117,652 120,480 (2,828) Admin-GIS 10,646 9,856 790 Admin-Code Enforcement 17,048 16,692 356 Building Safety 46,836 43,575 3,261 Electrical 19,785 17,027 2,758 Contract Services 13,807 13,188 619 Env Health-On Site Pgm 11,926 12,719 (793) Planning-Current 51,584 43,734 7,850 Planning-Long Range 39,901 35,007 4,894 Transfers Out (D/S Fund) 14,490 14,490 Contingency 21,011 21,011 Exp. % 8% 9% c) 1,411,818 1,411,818 - 8% 8% 127,755 127,755 - 8% 8% 204,570 204,570 - 8% 8% 562,032 562,032 - 8% 7% 237,420 237,420 - 8% 8% 165,689 165,689 - 8% 9% d) 143,108 143,108 - 8% 7% 619,002 619,002 - 8% 7% 478,806 478,806 - 8% 0% 173,885 173,885 - 8% n/a 252,128 - 252,128 TOTAL REQUIREMENTS 364,686 312,278 52,408 8% NET (Resources - Requirements) 210,669 248,166 37,497 Revenues 341,542 Expenditures 312,278 Net from Operations 29,264 7% 4,376,213 4,124,085 252,128 147,458 147,458 3,021,306 3,021,306 - 4,376,213 4,124,085 252,128 (1,354,907) (11,102,772L__252,128 a) Business activity is heavier during summer months b) GIS revenue is sporadic based on the frequency of customer requests c) High due to one-time software maintenance license paid in July d) Extra Help expenses concentrated in the summer months ROAD Statement of Financial Operating Data One Month Ended July 31, 2011 Year to Date I Year End Budget Actual Variance FY % Coll. % I L Budget I Projection Variance RESOURCES: Beg. Net Working Capital $ 2,834,720 $ 3,418,138 $ 583,418 100% 121% $ 2,834,720 $ 3,418,138 $ 583,418 Revenues Federal Reimbursements 50,000 - (50,000) 8% 0% a) 600,000 600,000 - Federal Grant 1,667 - (1,667) 8% n/a 20,000 20,000 - Mineral Lease Royalties 3,333 561 (2,772) 8% 1% 40,000 40,000 - Forest Receipts 109,264 - (109,264) 8% 0% b) 1,311,162 1,311,162 - State Miscellaneous 41,670 - (41,670) 8% 0% c) 500,041 500,041 - Motor Vehicle Revenue 945,000 887,171 (57,829) 8% 8% 11,340,000 11,340,000 - City of Bend 22,917 - (22,917) 8% 0% d) 275,000 275,000 - City of Redmond 29,167 - (29,167) 8% 0% d) 350,000 350,000 - City of Sisters 833 - (833) 8% 0% d) 10,000 10,000 - City of La Pine 833 - (833) 8% 0% d) 10,000 10,000 - Admin Recovery (SDC) 83 430 347 8% 43% 1,000 1,000 - Miscellaneous 1,667 94 (1,573) 8% 0% 20,000 20,000 - Road Vacations 83 - (83) 8% 0% 1,000 1,000 - Interest on Investments 1,667 1,939 272 8% 10% 20,000 20,000 - Parking Fees 12 - (12) 8% 0% 144 144 - Interfund Contract 60,833 - (60,833) 8% 0% e) 730,000 730,000 - Equipment Repairs 16,667 - (16,667) 8% 0% 200,000 200,000 - Vehicle Repairs 7,500 - (7,500) 8% 0% 90,000 90,000 - LID Construction 833 - (833) 8% 0% e) 10,000 10,000 - Vegetation Management 5,958 - (5,958) 8% 0% e) 71,500 71,500 - Forester 2,083 - (2,083) 8% 0% e) 25,000 25,000 - Car Washes 292 - (292) 8% 0% 3,500 3,500 - Sale of Equip & Material 52,750 3,526 (49,224) 8% 1% 633,000 633,000 - Total Revenues 1,355,112 893,721 (461,391) 8% 5% 16,261,347 16,261,347 - Trans In - Solid Waste 23,814 - (23,814) 8% 0% 285,773 285,773 - Trans In - Transp SDC 20,833 - (20,833) 8% 0% 250,000 250,000 Trans In-Road Imp Res 1,000 - (1,000) 8% 0% 12,000 12,000 - TOTAL RESOURCES 4,235,479 4,311,859 97,213 8% 22% 19,643,840 20,227,258 583,418 REQUIREMENTS: Exp. pia Expenditures Personal Services 467,944 437,776 30,168 8% 8% 5,615,323 5,615,323 - Materials and Services 847,723 346,055 501,668 8% 3% 10,172,674 10,172,674 - Capital Outlay 103,058 - 103,058 8% 0% 1,236,691 1,236,691 - Transfers Out 50,000 - 50,000 8% 0% 600,000 600,000 - Contingency 168,263 - 168,263 8% n/a 2,019,152 - 2,019,152 TOTAL REQUIREMENTS 1,636,988 783,831 853,157 8% 4% 19,643,840 17,624,688 2,019,152 NET (Resources - Requirements) 2,598,491 3,528,028 950,370 - 2,602,570 2,602,570 a) Expect payment with completion of Cascade Lakes chip seal by October 2011 b) Annual payment-January 2012 c) STP Fund Exchange-expected payment in September 2011 d) Billed upon completion of work e) Payments to be received in June 2012 from Funds 326, 328, 329, and 340 ADULT PAROLE & PROBATION Statement of Financial Operating Data One Month Ended July 31, 2011 Year to Date Revised Year End Budget Actual Variance FY % Coll. % Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 560,000 $ 622,300 $ 62,300 100% 111% $ 560,000 $ 622,300 $ 62,300 Revenues DOC Measure 57 18,113 - (18,113) 8% 0% a) 217,350 217,350 - State Miscellaneous 358 - (358) 8% 0% b) 4,301 4,301 - Alternate Incarceration 2,577 - (2,577) 8% 0% c) 30,918 25,000 (5,918) State Subsidy 1,083 1,663 580 8% 13% 13,000 13,000 - SB 1145 237,971 401,103 163,132 8% 14% d) 2,855,659 2,748,953 (106,706) Probation Work Crew Fees 2,000 440 (1,560) 8% 2% 24,000 24,000 - Miscellaneous 342 160 (182) 8% 4% 4,100 4,100 - Electronic Monitoring Fee 14,167 9,124 (5,043) 8% 5% 170,000 170,000 - Probation Superv. Fees 16,667 12,290 (4,377) 8% 6% 200,000 200,000 - Interest on Investments 750 420 (330) 8% 5% 9,000 9,000 - Interfund - Sheriff 4,167 4,167 - 8% 8% 50,000 50,000 - Crime Prevention Grant 4,167 - (4,167) 8% 0% e) 50,000 50,000 - CFC-Domestic Violence 6,236 - (6,236) 8% 0% e) 74,832 74,832 - Total Revenues 308,598 429,367 120,769 8% 12% 3,703,160 3,590,536 (112,624) Transfers In-General Fund 28,191 28,191 - 8% 8% 338,292 338,292 - TOTAL RESOURCES 896,789 1,079,858 183,069 8% 23% 4,601,452 4,551,128 (50,324) REQUIREMENTS: Exp. Expenditures Personal Services 264,057 240,752 23,305 8% 8% 3,168,688 3,168,688 - Materials and Services 73,908 45,052 28,856 8% 5% 886,890 886,890 - Capital Outlay 8 - 8 8% 0% 100 - 100 Transfers Out 2,400 - 2,400 8% 0% 28,800 28,800 - Contingency 43,081 - 43,081 8% n/a 516,974 - 516,974 TOTAL REQUIREMENTS 383,454 285,804 97,650 8% 6% 4,601,452 4,084,378 517,074 NET (Resources - Requirements) 513,335 794,054 280,719 - 466,750 466,750 a) Annual allocation expected in September b) Annual allocation normally received in February c) State will be sent monthly invoices beginning in late August. Payment of July and August invoices expected in September d) Payments received quarterly; due to lower population and cost savings, revenue will be less than budgeted e) Interfund grant received quarterly COMM ON CHILDREN & FAMILIES Statement of Financial Operating Data One Month Ended July 31, 2011 RESOURCES: Beg. Net Working Capital Revenues Federal Grants Title IV - Family Sup/Pres HealthyStart Medicaid Level 7 Services DHS-Runaway Homeless State Prevention Funds HealthyStart /R-S-G OCCF Grant Charges for Svcs-Misc Court Fines & Fees Interest on Investments Donations Miscellaneous Total Revenues Year to Date Budget Actual Variance FY % Coll. % $ 467,111 $ 419,816 $ (47,295) 100% 90% 24,957 - (24,957) 3,277 - (3,277) 7,917 - (7,917) 21,499 - (21,499) 2,042 - (2,042) 25,987 - (25,987) 45,434 - (45,434) 667 - (667) 6,500 7,098 598 417 339 (78) - 5 5 10,073 - (10,073) 148,770 7,442 (141,328) 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% Trans from General Fund 22,747 22,747 - 8% Total Transfers In 22,747 22,747 - 8% Revised Year End Budget Projection Variance $ 467,111 $ 419,816 $ (47,295) 0% 299,488 299,488 - 0% a) 39,329 39,534 205 0% b) 95,000 85,000 (10,000) 0% a) 257,982 196,898 (61,084) n/a c) - 48,122 48,122 0% d) 24,500 29,500 5,000 0% a) 311,838 258,203 (53,635) 0% a) 545,203 492,806 (52,397) 0% 8,000 8,000 - 9% e) 78,000 85,000 7,000 7% 5,000 5,000 - n/a - 5 5 0% f) 120,875 355,875 235,000 0% 1,785,215 1,903,431 118,216 8% 272,960 272,960 - 8% 272,960 272,960 - TOTAL RESOURCES 638,628 450,005 (188,623) 8% 18% 2,525,286 2,596,207 70,921 REQUIREMENTS: Exp. Expenditures Personal Services 50,427 47,731 2,696 8% 8% 605,119 605,119 - Materials and Services 140,582 16,005 124,577 8% 1% 1,686,979 1,713,245 (26,266) Capital Outlay 8 - 8 8% 0% 100 100 - Contingency 19,424 - 19,424 8% n/a 233,088 233,088 TOTAL REQUIREMENTS 210,441 63,736 146,705 8% 3% NET (Resources - Requirements) 428,187 386,269 (41,918) a) FY 11/12 and FY 12/13 Intergovernmental Agreement finalized funding levels from OCCF b) Medicaid earnings reduced due to lower projections c) Runaway/homeless youth grant to be transferred from Department of Human Services d) Youth Suicide Prevention grant increased by $5,000 e) Court fees projected to be higher than budget f) Two additional grants of $55,000 & $180,000 awarded 2,525,286 2,318,464 206,822 277,743 277,743 SOLID WASTE Statement of Financial Operating Data One Month Ended July 31, 2011 Year to Date Revised Year End Budget Actual Variance FY % Coll. % Budget Projection Variance RESOURCES: Beg. Net Working Capital $1,092,508 $ 1,147,702 $ 55,194 100% 105% $ 1,092,508 $ 1,147,702 $ 55,194 Revenues Miscellaneous 1,833 1,863 30 8% 8% 22,000 22,000 - Franchise 3% Fees 16,667 2,553 (14,114) 8% 1% a) 200,000 200,000 - Commercial Disp. Fees 71,667 77,311 5,644 8% 9% 860,000 860,000 - Private Disposal Fees 109,500 142,390 32,890 8% 11% 1,314,000 1,314,000 - Franchise Disposal Fees 333,333 347,424 14,091 8% 9% 4,000,000 4,000,000 - Yard Debris 6,083 12,471 6,388 8% 17% 73,000 73,000 - Special Waste 2,083 135 (1,948) 8% 1% b) 25,000 25,000 - Interest 625 760 135 8% 10% 7,500 7,500 - Leases - - - 8% n/a 1 1 - Recyclables 2,500 2,150 (350) 8% 7% 30,000 30,000 - Total Revenues 544,291 587,057 42,766 8% 9% 6,531,501 6,531,501 - TOTAL RESOURCES 1,636,799 1,734,759 97,960 8% 23% 7,624,009 7,679,203 55,194 REQUIREMENTS Expenditures Personal Services Materials and Services Debt Service Capital Outlay Transfers Out-Road Contingency TOTAL REQUIREMENTS Exp. 139,300 135,116 4,184 8% 8% 1,671,598 1,671,598 - 241,088 40,097 200,991 8% 1% 2,893,052 2,893,052 - 80,936 - 80,936 8% 0% c) 971,233 971,233 - 14,333 - 14,333 8% 0% 172,000 172,000 - 113,314 - 113,314 8% 0% d) 1,359,773 1,359,773 - 46,363 - 46,363 8% n/a 556,353 556,353 635,334 175,213 460,121 8% 2% NET (Resources- Requirements) 1,001,465 1,559,546 558,081 a) Due April 15, 2012 b) Dependent on special clean-ups such as asbestos and contaminated soil c) Payable November 2011 and May 2012 d) Transfers made semi-annually. 7,624,009 7,067,656 556,353 611,547 611,547 RISK MANAGEMENT Statement of Financial Operating Data One Month Ended July 31, 2011 Year to Date Year End Budget Actual Variance % of FY % Coll. Budget Projection Variance RESOURCES: Beginning Net Working Capital $2,100,000 $2,049,705 ($50,295) 100% 98% $2,100,000 $2,049,705 ($50,295) Revenues Inter-fund Charges: General Liability 20,905 20,905 0 8% 8% 250,855 250,855 Property Damage 25,969 25,969 (0) 8% 8% 311,633 311,633 Vehicle 14,859 14,859 (0) 8% 8% 178,310 178,310 Workers' Compensation 122,829 122,829 0 8% 8% 1,473,944 1,473,944 Unemployment 21,036 21,063 27 8% 8% 252,433 252,433 Claims Reimb-Workers' Compensation 417 - (417) 8% 0% 5,000 5,000 Claims Reimb-Gen Liab/Property 1,667 - (1,667) 8% 0% 20,000 20,000 Process Fee-Events/Parades 125 245 120 8% 16% 1,500 1,500 Miscellaneous 4 - (4) 8% 0% 50 50 Skid Car Training 1,500 280 (1,220) 8% 2% 18,000 18,000 Interest on Investments 1,250 1,067 (183) 8% 7% 15,000 15,000 Other Interest 4 - (4) 8% 0% 50 50 TOTAL REVENUES 210,565 207,217 (3,348) 8% 8% 2,526,775 2,526,775 - TOTAL RESOURCES 2,310,565 2,256,922 (53,642) 8% 49% 4,626,775 4,576,480 (50,295) Appropriations/Expenditures % Exp. Direct Insurance Costs: GENERAL LIABILITY Settlement / Benefit 500 Defense Professional Service Insurance 100 Loss Prevention Repair / Replacement 273 Total General Liability 33,333 873 32,460 8% 0% 400,000 400,000 PROPERTY DAMAGE Insurance Repair / Replacement 379 Total Property Damage 25,019 379 24,640 8% 0% 300,223 300,223 - VEHICLE Professional Service Insurance Loss Prevention Repair / Replacement 281 Total Vehicle 8,457 281 8,176 8% 0% 101,485 101,485 WORKERS' COMPENSATION Settlement / Benefit 58,888 Professional Service Insurance 54,720 Loss Prevention 7,945 Miscellaneous Total Workers' Compensation 66,667 121,554 (54,887) 8% 150/0 800,000 800,000 - UNEMPLOYMENT - Settlement/Benefits 20,833 20,833 8% 0% 250,000 250,000 - Total Direct Insurance Costs 154,309 123,087 31,222 8% 7% 1,851,708 1,851,708 Insurance Administration: Personal Services 24,530 24,195 335 8% 8% 294,357 294,357 Materials & Service 13,976 11,312 2,664 8% 7% 167,717 167,717 - Capital Outlay 8 - 8 8% 0% 100 - 100 Total Insurance Administration 38,515 35,507 3,007 8% 8% 462,174 462,074 100 Transfers Out 600 - 600 8% 0% 7,200 7,200 - Contingency 192,141 - 192,141 8% n/a 2,305,693 - 2,305,693 TOTAL REQUIREMENTS 385,565 158,594 226,971 8% 3% 4,626,775 2,320,982 2,305,793 NET 1,925,000 2,098,328 173,328 - 2,255,498 2,255,498 DESCHUTES COUNTY 911 Statement of Financial Operating Data One Month Ended July 31, 2011 Year to Date Year End Budget Actual Variance % of FY % Coll. Budget Projection Variance RESOURCES: Beg. Net Working Capital $6,400,000 $ 7,477,588 $ 1,077,588 Revenues Property Taxes - Current 498,648 - (498,648) Property Taxes - Prior 16,667 39,167 22,500 State Reimbursement 4,500 - (4,500) Telephone User Tax 62,500 - (62,500) Data Network Reimb. 2,267 - (2,267) Jefferson County 2,917 236 (2,681) User Fee 4,333 - (4,333) Police RMS User Fees 16,583 - (16,583) Contract Payments 2,667 - (2,667) Miscellaneous 750 735 (15) Interest 2,917 3,481 564 Interest on Unsegregated Tax 67 8 (59) Total Revenues 614,816 43,627 (571,189) TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency 100% 117% $ 6,400,000 $ 7,477,588 $ 1,077,588 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 8% 0% 20% 0% a) 0% 0% b) 1% 0% C) 0% b) 0% b) 8% 10% 1% 1% 5,983,773 5,983,773 - 200,000 200,000 - 54,000 54,000 - 750,000 750,000 - 27,200 27,200 - 35,000 35,000 - 52,000 52,000 - 199,000 199,000 - 32,000 32,000 - 9,000 9,000 - 35,000 35,000 - 800 800 - 7,377,773 7,377,773 - 7,014,816 7,521,215 506,399 8% 55% Exp. 13,777,773 14,855,361 1,077,588 353,403 316,644 36,759 8% 7% 4,240,834 4,240,834 - 163,113 168,535 (5,422) 8% 9% 1,957,356 1,957,356 - 42,917 5,928 36,989 8% 1% 515,000 515,000 - 41,667 41,667 8% 0% 500,000 500,000 - 547,049 547,049 8% n/a 6,564,583 - 6,564,583 TOTAL REQUIREMENTS 1,148,149 491,107 657,042 8% 4% 13,777,773 7,213,190 6,564,583 NET (Resources - Requirements) 5,866,667 7,030,108 1,163,441 - 7,642,171 7,642,171 a) GIS/MSAG monthly billings to Oregon Emergency Management b) Invoiced annually in August/September. c) U. S Forest Service Invoiced quarterly. Crooked River Ranch invoiced annually in August/September Health Benefits Trust Statement of Financial Operating Data One Month Ended July 31, 2011 Year to Date Year End Budget Actual Variance FY % Coll. % I Budget I Projection Variance RESOURCES Beg. Net Working Capital $15,500,000 $ 15,829,918 $ 329,918 100% 0 $15,500,000 $ 15,829,918 329,918 Revenues: Internal Premium Charges 1,001,309 1,001,058 (252) 8% 8% 12,015,711 12,015,711 - P/T Emp - Add'I Prem 4,167 2,403 (1,764) 8% 5% 50,000 50,000 Employee Prem Contribution 52,500 52,570 70 8% 8% 630,000 630,000 COIC 105,000 103,658 (1,342) 8% 8% 1,260,000 1,260,000 Retiree / COBRA Co-Pay 41,667 80,241 38,574 8% 16% 500,000 500,000 Interest 6,667 7,511 844 8% 9% 80,000 80,000 Total Revenues 1,211,309 1,247,440 36,131 8% 9% 14,535,711 14,535,711 TOTAL RESOURCES 16,711,309 17,077,358 366,049 92% 102% 30,035,711 30,365,629 329,918 REQUIREMENTS Exp. Expenditures: Personal Services 10,839 10,385 453 8% 8% 130,062 130,062 - Materials 6 Services Claims Paid-Medical/Rx 1,039,524 955,670 83,853 8% 8% a) 12,474,284 9,938,972 2,535,313 Claims Paid-Dental/Vision 155,331 168,052 (12,721) 8% 9% a) 1,863,974 1,747,745 116,229 Refunds 0 (494) 494 8% n/a - (494) 494 Insurance Expense 29,167 27,805 1,362 8% 8% 350,000 350,000 - State Assessments 12,500 70,788 (58,288) 8% 47% 150,000 150,000 Administration Fee 26,667 25,299 1,368 8% 8% 320,000 320,000 PPO Fee 4,167 3,951 216 8% 8% 50,000 50,000 Health Impact 4,583 4,322 261 8% 8% 55,000 55,000 Other 13,527 3,125 10,401 8% 2% 162,318 162,318 - Total HBT - Dept 31 1,296,303 1,268,903 27,400 8% 15,555,638 12,903,602 2,652,036 Deschutes On-site Clinic Healthstat 79,767 - 79,767 8% 0% 957,200 957,200 - Medications/Drugs 27,083 27,083 8% 0% 325,000 325,000 Equipment 333 - 333 8% 0% 4,000 4,000 Miscellaneous 713 136 576 8% 2% 8,550 8,550 Total DOC 107,896 136 107,759 1,294,750 1,294,750 - Capital Outlay 8 - 8 8% n/a 100 - 100 Contingency 1,098,769 - 1,098,769 8% n/a 13,185,223 - 13,185,223 TOTAL REQUIREMENTS 2,502,976 1,269,039 1,233,936 8% 4% 30,035,711 14,198,352 15,837,359 NET (Resources - Requirements) 14,208,333 15,808,319 1,599,986 - 16,167,277 16,167,277 a) Projection based on annualizing 5 weeks of claims paid. YTD actual is $224,646 per week. 8/16/2011 Deschutes County - Fair and Expo Center YTD-Budget Basis Commissioners Statement of Financial Operating Data One Month Ended July 31, 2011 RESOURCES: Beg. Net Working Capital Receipts: Special Events Revenues Interest Storage Camping at F & E Horse Stall Rental Concession % - Food Rights (Signage, etc.) Interfund Contract Miscellaneous Total Receipts Transfers In General Fund (001) Room Tax (160) Welcome Center (170) Annual County Fair (619) Reserve Fund (617) Total Transfers In TOTAL RESOURCES REQUIREMENTS: Expenditures: Personal Services Materials and Services Debt Service Capital Outlay Total Expenditures Transfers Out - Reserve Fund Contingency Year to Date Year End Budget Actual Variance FY % Coll. % Budget Projection Variance $ 75,000 $ (40,205) $ (115,205) 100% -54% a) $ 75,000 $ (40,205) $ (115,205) 50,417 181,153 130,737 8% 30% b) 605,000 606,153 1,153 125 60 (65) 8% 4% 1,500 1,435 (65) 4,833 - (4,833) 8% 0% c) 58,000 58,000 - 500 - (500) 8% 0% 6,000 6,000 - 2,500 - (2,500) 8% 0% d) 30,000 30,000 - 18,333 33,000 14,667 8% 15% b) 220,000 220,000 - 9,333 6,000 (3,333) 8% 5% e) 112,000 112,000 - 3,917 - (3,917) 8% 0% f) 47,000 47,000 - 567 1,491 923 8% n/a 6,807 7,281 474 90,526 221,704 131,178 8% 20% 1,086,307 1,087,869 1,562 14,167 14,167 - 8% 8% 170,000 170,000 - 2,145 2,145 - 8% 8% 25,744 25,744 - 6,900 6,900 - 8% 8% 82,800 82,800 - 18,333 - (18,333) 8% 0% g) 220,000 220,000 - 8 - (8) 8% 0% 100 100 - 41,554 23,212 (18,342) 498,644 498,644 - 207,079 204,711 (2,369) 8% 12% 1,659,951 1,546,308 (113,643) Exp. 72,168 70,667 1,501 40,088 25,834 14,255 9,589 - 9,589 8 - 8 121,854 96,501 25,353 8% 8% 866,018 864,525 1,493 8% 5% 481,060 477,782 3,278 8% 0% 115,068 115,068 - 8% 0% 100 - 100 1,462,246 1,457,375 4,871 833 - 833 8% 0% 15,642 - 15,642 8% n/a 10,000 10,000 - 187,705 - 187,705 TOTAL REQUIREMENTS 138,329 96,501 41,828 8% 6% 1,659,951 1,467,375 192,576 NET (Resources - Requirements) 68,750 108,209 39,459 - 78,933 78,933 a) Cancellation of May and June events due to equine virus resulted in less than budgeted Beginning Net Working Capital. b) RV Rally in July c) Storage payments received October through April. d) Horse Stall rentals received March through June. e) Payments for signage received in January, May and June. f) Payment for inter-fund contract received in April. g) Transfer from Annual Fair made in November. Deschutes County - Solid Waste Area A Closure and Cell 5 Construction As of July 31, 2011 Engineering Contract G. Friesen Associates, Inc. Original Contract Change Orders: Change Order #1 (Note a) DEQ requirement for gas detection Change Order #2 LFG well field management SOPs Change Order #3 Storm sewer realignment, drainage, Area A thickness Total Contract Amount Paid Through June 30, 2011 (Final payment made December 2010) Balance Due Construction Contract M A DeAtley Construction Inc Original Contract - @ estimated cu.yd. Amended Contract - @ revised cu.yd. and damages Change Orders: Change Order #1 Meet CEC requirements, increase to electrical panel, Change Order #2 Storm sewer realignment due to refuse encountered Change Order #3 Revise valve vaults for improved efficiencies Change Order #4 Add'I cover material from what will be Cell 6 Change Order #5 Environmental controls building, pump station bulkheads Change Order #6 Adjustment to pipe alignment to increase slope Change Order #7 (not likely to occur) Change Order #8 Additional rock to be set aside for future needs Change Order #9 Manhole covers below grade to meet Road Dept requirements Change Order #10 Modular Block Wall instead of MSE Wall Change Order #11 Upgrade of cables (pump and leachate) Change Order #12 Leachate Line connection from Cell 5 to Cells 3 & 4 Change Order #13 Additional cover material due to settling Change Order #14 Well modification, flow meter less LFG vaults Damages Total Contract Amount Paid Through June 30, 2011 July 1, 2011 through July 31, 2011 Balance Due Total of Engineering and Construction Contracts: Original Contracts Change Orders and Damages Total Contract Amount Paid Through July 31, 2011 Balance Due "Area A" "Cell 5" Capital Landfill Closure Projects Fund Fund 611 613 Total 241,869.00 182,516.00 424,385.00 19,656.00 - 19,656.00 21,500.00 - 21,500.00 34,316.00 33,431.00 67,747.00 317,341.00 215,947.00 533,288.00 317,341.00 215,947.00 533,288.00 2,097,140.50 3,290,779.98 5,387,920.48 2,284,885.13 3,552,521.82 5,837,406.94 - 45,095.00 45,095.00 14,302.54 - 14,302.54 24,885.69 - 24,885.69 32,690.70 - 32,690.70 - 148,958.89 148,958.89 1,332.00 - 1,332.00 - 204,700.00 204,700.00 2,486.98 - 2,486.98 - 5,167.76 5,167.76 2,200.00 2,200.00 - 6,354.75 6,354.75 55,853.20 - 55,853.20 5,938.50 - 5,938.50 - (35,000.00) (35,000.00) 2,422,374.74 3,929,998.22 6,352,372.95 2,343,073.99 3,798,516.46 6,141,590.45 79,300.75 131,481.76 210,782.50 2,526,754.13 3,735,037.82 6,261,791.94 212,961.61 410,907.40 623,869.01 2,739,715.74 4,145,945.22 6,885,660.95 2,660,414.99 4,014,463.46 6,674,878.45 79,300.75 131,481.76 210,782.50 0)- C T O N co T C M 0 L) 75 !n L : O) C-) U C .C 0 U .g ~ a) O Z O U ~ O N O ~ a` U N (D C U N u E E E Q C U U W 06 C ~ N O (D c > Q O X U ui a) OIO co co O M O O O M O T O O O h O O O C r r O N O O V~ N C) 0 0 04 Oaf CO O N T s1' O M O O M O T O O r 0000 ' O_ O N O O 1- O O N O N O V O O_ N T N M O O O M T O O CO h ' O O O r r N O O 1l~ N C) 04 0 CO O T N 1 . . 1 1 C+M O O O C M T O O O h 0 0 C r r N 0 0 I- CD C) C14 N ~ CO O T N N O U a) U C f0 :l o N N T T O c c ~ C 7 C LL LL v> E E O N =3 m fn W O O O a) C i j 7 U N rn rn o a) a) O 0 c Q' N ~ a1 CL ` c w 5 f y c O O m N cn n a) R w of o of a: F- 1-- . . . . . . . . 00 00 O O 00 ' C 000 ' C O O O T O N M c- T CO T O O Cl) O O M O O 0 O ' ( 0 O C ' C O O O T O N co O T r O r- T O CA O O M M C • • T • • • T O O O In O O O O O O L L N N O O CA O M M O O N N 1 . M 1- O T M LO O c vi N r- M O O O It It co T N M M I,- O T CO O O M M N T M O O O IT d' 00 r N M N ce) O M ce) t O N N N N O O r r I 1 Cf) O CY) c'Mt O N N N C C) CD ~ V r r M y E U U m lC C Co 0 3 rn U) CT 0 _V N a) o6 N c a) 'R W O) _ tD = N L co N O r E O 4+ Q M c U 4m 2 r2 ~ 1-- 06 0 ~U O a) d to w m~ a~ m=> o c E o f - (D H X cBQwQ ~U- co Jty- wZ U M r '10 r- N O 'IOI N O d' CO 'IM N r O O ' O N r C10 ' M ti N IT r N 7 r U C C ~ a' a O X cw o io U p 0 CO r WDII 1 N O~ O O O 1n N N 07 ti 07 01 N m z M N r T. O L _ 1L T v b4 'D ~ C Q) C a) ,N.. <n U a) a) Q' O CL C 7 C O m U C cu a) L E c _O Q) a> > E Q O U to N N L d O E O L N 3 U T 3 O N N a) } C LL C O T r N o E N } N (6 ~ 3 C U a a) m in L CU ` L 7 Q m O 3 C O) c E p T 0. -Fu a) L C H m m Deschutes County Bethlehem Inn (Fund 128) One Month Ended July 1, 2011 I Budget Actual Variance FY % Coll. % Budget I Projection I Variance RESOURCES: Beg. Net Working Capital $ (2,711,235) $ (2,716,581) $ (5,346) 100% 100% $(2,711,235) $(2,716,581) $ (5,346) Revenues Grants - Private 233,486 - (233,486) 8% 0% 2,801,827 - (2,801,827) Lease Payments 2,034 2,034 - 8% N/A 24,408 24,408 - Total Revenues 235,520 2,034 (233,486) 8% 0% 2,826,235 24,408 (2,801,827) TOTAL RESOURCES (2,475,715) (2,714,547) (238,831) 8% -2360% 115,000 (2,692,173) (2,807,173) REQUIREMENTS: Exp. Expenditures Debt Service: Interest Expense 1,250 1,324 (74) 8% 9% a) 15,000 15,000 - Interest Payment 8,333 - 8,333 8% 0% 100,000 - 100,000 TOTAL REQUIREMENTS 9,583 1,324 8,259 8% 1% 115,000 15,000 100,000 NET (Resources - Requirements) (2,485,299) (2,715,871) (230,572) a) Interest on July 2011 negative cash balan ce: $1,323.99 b) Inception through July 31, 2011 Revenues - Lease Payments $ 26,442 Expenditures: Land/Building (Amertitle) - July 2007 2,241,313 Hickman Williams 17,578 City of Bend - May 2008 250,000 KN EX CO 5,289 Kleinfelder 3,732 Total expended on facility 2,517,913 Interest on Negative Cash Balance 224,400 Total expended 2,742,313 Net $ (2,715,871) b) - (2,707,173) (2,707,173) Deschutes County General Support Services - BOCC Conference/Seminar, Education/Training and Travel Expenditures and BOCC - County College Expenditures FY 2012 BOCC Conference & Travel Jul YTD Total Tammy Baney Conf/Sem & Educ/Training 665 665 Travel Meals - Accommodations 1,247 1,247 Airfare - Mileage reimbursement - Ground Transport/Parking - - Total Baney 1,912 1,912 Alan Unger Conf/Sem & Educ/Training 665 665 Travel Meals - Accommodations 1,354 1,354 Airfare - Mileage reimbursement - Ground Transport/Parking - Total Unger 2,019 . 2,019 Tony DeBone Conf/Sem & Educ/Training 665 665 Accommodations 908 908 Mileage reimbursement - - Total Other 1,573 1,573 Total - BOCC Department Conf/Sem & Educ/Training 1,330 1,995 Travel Meals - - Accommodations 2,155 3,508 Airfare - - Mileage Reimbursement - Ground Transport - - Total - BOCC Department ; 3,485 5,503 FY 2012 Budget 14,750 Percent of FY 2012 Budget Expended 37.3% BOCC County College Public Information - Office/Copier Supplies - Meeting Supplies - 8/5/2011