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2012-11-Minutes for Meeting December 05,2012 Recorded 1/6/2012DESCHUTES COUNTY OFFICIAL RECORDS NANCY BLANKENSHIP, COUNTY CLERK y COMMISSIONERS' JOURNAL 01I06I2012 $.04.16 AM IIIIIIIIIIII 11111 IIIIIII 2012-I1II1 ' Do not remove this page from original document. Deschutes County Clerk Certificate 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.orc MINUTES OF WORK SESSION DESCHUTES COUNTY BOARD OF COMMISSIONERS MONDAY, DECEMBER 5, 2011 Present were Commissioners Tammy Baney, Alan Unger and Anthony DeBone. Also present were Erik Kropp, Interim County Administrator; Dave Inbody, Assistant to the Administrator; Tom Anderson and Paul Blikstad, Community Development; Marty Wynne, Finance; Susan Ross, Property & Facilities; and media representative Hillary Borrud of The Bulletin. Chair Baney opened the meeting at 1:33 p.m. 1. Finance/Tax Update. Marty Wynne presented a graph of the average yield, which is very low at this time, but at least has been stable. He said rates are still dropping slightly, but are still a little better than budgeted. The Health Benefits Trust fund is looking good; less has been paid out this year for claims than the same period last year. They are not seeing break-even on the Deschutes offsite clinic yet. Dave Inbody explained that the overall target was to save $250,000 this fiscal year, and they are on track to do that. The challenge is to identify people moving from the plan to the clinic, and how often that happens. They would be spending less, especially on lab work, when they go to the DOC. Some of this will have to be tracked long-term. Mr. Wynne added that it is a small amount compared to last year, when the fund paid out over a million dollars. Once the pharmacy is in place, it will show a real impact. Mr. Inbody said that what is not known is how the individuals are spending this money on claims; and whether it is a small amount each for a lot of people, or some bigger claims and fewer people. Minutes of Board of Commissioners' Work Session Monday, December 5, 2011 Page 1 of 5 Pages The Commissioners feel this experiment is going in the right direction. Mr. Wynne said that the forecast is for most funds to come in at budget. There have been some atypical legal and risk management expenses; Chair Baney questioned whether this should be charged to departments. Community Development is slightly above budget. Commissioner Unger said that the Board asked for some extra work to be done by CDD, and was willing to cover some of those expenses. The North County and Bethlehem Inn projects are big-ticket items. Everything else is projecting close to budget. Clerk revenue is trending down; budget was based on an estimate from the Assessor as to where property values would be heading. At this time, it is less than 3.4% as budgeted, but a new number will come in January. 2. Review of Requests for Discretionary Grant Funds. Center for Economic Research & Forecasting - $2,500 - Economic Forecast. Dave Inbody said this includes some paid admission. Chair Baney intends to attend, as the line-up appears to be good. The $2,500 includes six memberships. Commissioner Unger would like to spend funds on a project instead of a paid event, but will support this with $500. The three Commissioners granted $500 each. • Neighborlmpact - $1,350 - Point in Time Court. This involves the homeless count project. The Commissioners granted $450 each. St. Vincent de Paul of La Pine - $7,500 - Land Partition. Tom Anderson gave an overview of the project. He said he is not sure where they originally got the land. Commissioner Unger said that they might have gone in next to the Senior Center, but this is close to Bi-Mart on Huntington Rd. They have some interest in land at the business park but do not have the wherewithal to purchase it. Susan Ross said they got a better offer to purchase this property rather than the property located next to the Senior Center. Mr. Anderson said the County has no authority to waive fees within the La Pine City limits. The organization tried to do a lot line adjustment in 1994, but was not able to do so. This property has been left with a separate tax lot. They would actually have to partition the lot. Minutes of Board of Commissioners' Work Session Monday, December 5, 2011 Page 2 of 5 Pages Commissioner Unger said they would be making money off this property, so he is not sure he wants to get involved in this aspect. He does want to support the cold storage locker, however. He feels more documentation is needed. Chair Baney asked if the County could loan them the money and get it back when the property sells. It was decided to grant $1,500 for electrical work, and offer a loan for the balance at 1%. A lengthy discussion occurred regarding the Boys & Girls Club of Redmond and their previous request for $30,000. Commissioner Unger stated that the Clubs are always challenged regarding operational costs. Chair Baney asked if the City could help with this. Commissioner DeBone suggested they be granted funds to help them get their new building ready. Chair Baney said they have already raised a lot of their funds. Mr. Kropp said $15,000 could come out of lottery funds but there are other groups requesting help as well. The Board decided to grant $15,000 from lottery, non-discretionary funds, for capital improvements. Erik Kropp stated that the City of Bend has asked for funds regarding the Bend Airport Master Plan, for $5,000 to $10,000. There is an economic development piece to this. After a brief discussion, the Board indicated that $5,000 could be granted out of lottery funds. Mr. Kropp said that Eric Stroebel is leaving EDCO (Economic Development for Central Oregon), but has asked for help funding a booth at the Mac World conference in San Francisco. It costs $7,000 for a booth. He suggested the cost be split between EDCO, the State of Oregon, the City of Bend and the County. Mr. Kropp is not in favor of granting funds for this. Although it is a relatively small amount, he feels this should be part of what EDCO does already, and they receive significant funding from the County already. Chair Baney said that the State does not support EDCO normally. This might be already in the EDCO budget. The conference target is users and small businesses. She asked whether something like this is outside the scope of what EDCO is supposed to do. Mr. Kropp will make an inquiry. Minutes of Board of Commissioners' Work Session Monday, December 5, 2011 Page 3 of 5 Pages 3. Executive Session. At 2:25 p.m., the Board went into Executive Session under ORS 192.660(2)(e), Real Property Negotiations. The Board went back into regular session at 3:00 p.m. 4. Property Management Update. This will be addressed at a later date when more time is available.. 5. Other Items. Paul Blikstad said that the Chair needs to sign a satisfaction of improvement agreement from the City of Sisters regarding a sidewalk improvement project. The City will require sidewalks when the project proceeds anyway, since the property is now in the City limits, so this document ties up some loose ends. DEBONE: Move approval of Document No. 2011-702. UNGER: Second. VOTE: DEBONE: Yes. UNGER: Yes. BANEY: Chair votes yes. The Board had a brief discussion regarding urgent care facilities and fire training facilities in La Pine. The La Pine Fire District is working on a five- year operating plan. They indicate they need help with urgent care facilities to eliminate a lot of ambulance runs to Bend. Mr. Kropp will ask for more details. The regular work session adjourned at 3:50 p.m. Minutes of Board of Commissioners' Work Session Monday, December 5, 2011 Page 4 of 5 Pages DATED this m Day of au,41k-~ 2011 for the Deschutes County Board of Commissioners. ATTEST: gwo~- &&X~ Recording Secretary Tammy Baney, Chai Anthony DeBone, Vice Chair "A,~L CVO Alan Unger, Commissioner Minutes of Board of Commissioners' Work Session Monday, December 5, 2011 Page 5 of 5 Pages 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, DECEMBER 5, 2011 Finance/Tax Update - Marty Wynne 2. Review of Requests for Discretionary Grant Funds - Dave Inbody • Center for Economic Research & Forecasting - $2,500 - Economic Forecast • NeighborImpact - $1,350 - Point in Time Court St. Vincent de Paul of La Pine - $7,500 - Land Partition 3. Executive Session under ORS 192.660(2)(e), Real Property Negotiations - Susan Ross 4. Property Management Update - Susan Ross 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), 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. lfyou 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. TT-PO TT-daS TT-8ny TT-Inf TT-unr TT-AeW TT-jdy TT-jeW TT-gaj TT-uef OT-:)ao OT-noN OT-PO OT-daS OT-8ny OT-Inf OT-unf OT-Ae W OT-jdy OT-jeW _M OT-qad OT-uef 60-:)ao tka 60-AON i 60-PO 60-daS Q 60-Sny 60-Inf C 3 60-unr O V 60-Ae W 60-jdy 60-je W t 60-gaj V c n 60-ue f GJ O 8o-'ad 80-noN 80-130 80-daS 80-8nd 80-Inf 80-unr U A M L n N L n ei Ln O M N O Monthly Meeting with Board of Commissioners Finance Director/Treasurer AGENDA December 5, 2011 (1) Monthly Investment Report (2) October 2011 Financials V C d N r C O N O ~ D } tO LO ' O M 9. to N to V• Ld O Z M N r V; w N N y y n m C > v ' It L O ~ r r v O EA N co co r r c O 0) 0 N E Cf) ai O C C ar m m LL dQ N E.;Z O y , U (D _ C E 3 O C w O O 0 d jq z 5 ' co U) U ) C d ai > m m U m - y y E > O J C ~ m C L O c ~ a~ e e e e e e e O O N N O O O N O O V100'T 0%- 6 6 6 6 0 0( O I- M r (D m r U.) 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H L L T T Memorandum Date: November 14, 2011 To: Board of County Commissioners Erik Kropp, Interim County Administrator From: Marty Wynne, Finance Director RE: Monthly Financial Reports Attached please find October 2011 financial reports for the following funds: General (001), Community Justice - Juvenile (230), Sheriff's (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 Four Months Ended October 31, 2011 Year to Date Revised Year End $ Budget Actual Variance FY % Coll.% L Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 7,300,000 $ 8,245,725 $ 945,725 100% 113% $7,300,000 $8,245,725 $ 945,725 Revenues Property Taxes 6,700,322 1,966,782 (4,733,540) 33% 10% a) 20,100,967 20,550,967 450,000 Gen. Rev. - excl. Taxes 794,107 1,321,568 527,461 33% 55% b) 2,382,321 2,382,321 - Assessor 263,665 399,093 135,428 33% 50% c) 790,996 790,996 - County Clerk 489,569 461,079 (28,490) 33% 31% 1,468,707 1,468,707 - BOPTA 4,133 8,236 4,103 33% 66% c) 12,398 12,398 - District Attorney 99,556 35,062 (64,494) 33% 12% d) 298,669 298,669 - Finance/Tax 64,633 119,090 54,457 33% 61% c) 193,900 193,900 - Veterans 20,447 300 (20,147) 33% 0% 61,341 61,341 - Property Management 32,067 35,067 3,000 33% 36% 96,200 96,200 - Grant Projects 667 667 (0) 33% 33% 2,000 2,000 - Total Revenues 8,469,166 4,346,942 (4,122,224) 33% 17% 25,407,499 25,857,499 450,000 TOTAL RESOURCES 15,769,166 12,592,667 (3,176,499) 33% 39% 32,707,499 34,103,224 1,395,725 REQUIREMENTS: - Exp. Expenditures Assessor 1,135,100 1,087,338 47,762 33% 32% 3,405,300 3,405,300 - County Clerk 474,655 343,007 131,648 33% 24% 1,423,965 1,423,965 - BOPTA 24,134 18,637 5,497 33% 26% 72,402 72,402 - District Attorney 1,626,432 1,442,506 183,926 33% 30% 4,879,296 4,879,296 - Finance/Tax 271,216 251,201 20,015 33% 31% 813,648 813,648 - Veterans 87,372 82,831 4,541 33% 32% 262,115 262,115 - Property Management 85,888 83,800 2,088 33% 33% 257,664 257,664 - Grant Projects 39,572 38,461 1,111 33% 32% 118,715 118,715 - Non-Departmental 605,654 328,973 276,681 33% 18% 1,816,962 1,816,962 - Contingency 2,242,241 2,242,241 33% n/a 6,726,722 - 6,726,722 e 6,592,264 3,676,755 2,915,509 33% 19% 19,776,789 13,050,067 6,726,722 Transfers Out 4,310,237 4,255,839 54,398 33% 33% 12,930,710 12,930,710 - TOTAL REQUIREMENTS 10,902,501 7,932,594 2,969,907 33% 24% 32,707,499 25,980,777 6,726,722 NET (Resources - Requirements) 4,866,666 4,660,073 (206,592) 8,122,447 $,122,447 a) October is the first month current year property taxes are collected. b) Includes annual payments: Tax on Electric Co-ops $489,027, PILT $471,823 c) A & T Grant received quarterly-July, October, January & April d) DA revenue includes: $155,069 HIDTA Grant to be received later in fiscal year and $122,400 Discovery Fee received monthly (YTD actual includes three months of receipts) COMM JUSTICE-JUVENILE Statement of Financial Operating Data Four Months Ended October 31, 2011 RESOURCES: Beg. Net Working Capital Revenues Federal Grants SB #1065-Court Assess. Discovery Fee Food Subsidy OYA Basic & Diversion Inmate/Prisoner Housing Inmate Commissary Fees Contract Payments Miscellaneous Program Fees MIP Diversion Fees Interest on Investments Leases Grants - Private Behavioral Health CFC Interfund Grant Gen Fund Grant-Crime Prev Total Revenues Year to Date Year End Budget Actual Variance FY % Coll. % Budge t Projection Variance $ 1,101,374 $ 1,099,010 $ (2,364) 100% 100% $ 1,101,374 $ 1,099,010 $ (2,364) 3,333 - (3,333) 16,667 15,603 (1,064) 5,000 3,663 (1,337) 8,333 6,418 (1,915) 72,499 94,675 22,176 29,497 19,800 (9,697) 33 - (33) 23,333 20,506 (2,827) 20 169 149 13 - (13) 100 600 500 2,500 3,316 816 800 500 (300) 167 300 133 2,000 138 (1,862) 51,376 33,655 (17,721) 6,667 5,000 (1,667) 222,338 204,343 (17,995) 33% 43% Exp. Transfers In-General Fund 1,773,820 1,773,820 - 33% TOTAL RESOURCES 3,097,532 3,077,173 (20,359) 33% REQUIREMENTS: Expenditures Community Justice-Juvenile Personal Services Materials and Services Capital Outlay Transfers Out Contingency TOTAL REQUIREMENTS NET (Resources - Requirements) 1,703,023 1,636,088 66,935 33% 32% i) 398,578 347,164 51,414 33% 29% b)g) 33 - 33 33% 0% 16,800 12,600 4,200 33% 25% 244,849 - 244,849 33% n/a 33% 0% a) 10,000 10,000 - 33% 31% 50,000 50,000 - 33% 24% 15,000 15,000 - 33% 26% 25,000 25,000 - 33% 44% b) 217,498 355,730 138,232 33% 22% c) 88,490 60,000 (28,490) 33% 0% 100 100 - 33% 29% d) 70,000 70,000 - 33% 282% e) 60 200 140 33% n/a 40 40 - 33% 200% e) 300 825 525 33% 44% 7,500 7,500 - 33% 21% 0 2,400 1,200 (1,200) 33% 60% 500 500 - 33% 2% 6,000 6,000 - 33% 22% g)h) 154,128 134,620 (19,508) 33% 25% h) 20,000 20,000 - 33% 31% 667,016 756,715 89,699 2,363,283 1,995,852 367,431 33% 28% 7 34, 249 1,081,321 347,072 5,321,459 5,321,459 - 7,089,849 7,177,184 87,335 5,109,069 5,054,069 55,000 1,195, 733 1,182, 725 13,008 100 - 100 50,400 50,400 - 734,547 - 734,547 7,089,849 6,287,194 802,655 889,990 889,990 a) Outstanding $2,100 Federal Grant billing, reimbursed quarterly in arrears b) OYA Basic and Diversion funding increased after budget was submitted. Projections for revenue and expenditures adjusted accordingly. Payments received quarterly c) Fees paid for housing for youth from other jurisdictions, need fluctuates and trending lower than anticipated. Billings outstanding - $2,700 d) Contract payments reimbursement requests submitted monthly. Received 1-2 months in arrears e) Revenues trending greater than anticipated - dependent on use of programs or services (MIP Diversion Fees, photocopies, etc) f) Citizen Review Board vacated. Revenue projected adjusted accordingly g) CCF (JCP) funding less than anticipated. Projections of revenue and expenditures adjusted accordingly h) Grants paid quarterly i) Actual for the year projected to be less than budgeted due to vacant positions SHERIFF - Fund 255 Statement of Financial Operating Data Four Months Ended October 31, 2011 Year to Date Revised Year End Budget Actual Variance FY % Coll. % Bud et Projection Variance RESOURCES: Beg. Net Working Capital $ - $ - $ - 100% n/a $ - $ - $ _ Revenues Law Enf Dist Countywide 7,361,607 5,899,810 (1,461,797) 33% 27% * 22,084,821 19,507,126 (2,577,695) 33% 28% Total Revenues 12,177,839 9,906,069 (2,271,770) 33% 27% 36,533,516 31,439,971 (5,093,545) TOTAL RESOURCES 12,177,839 9,906,069 (2,271,770) 33% 27% 36,533,516 31,439,971 (5,093,545) REQUIREMENTS: Exp. EXPENDITURES & TRANSFERS Sheriffs Division 832,166 824,063 8,103 33% 33% a) 2,496,498 2,583,942 (87,444) Civil 274,698 240,772 33,926 33% 29% b) 824,095 784,095 40,000 Automotive/Communications 540,736 648,130 (107,394) 33% 40% b) 1,622,207 1,622,207 - Investigations/Evidence 578,073 522,621 55,452 33% 30% c) 1,734,218 1,657,814 76,404 Patrol/Civil/Comm Supp 2,637,235 2,647,572 (10,337) 33% 33% c) 7,911,704 7,818,492 93,212 Records 240,237 201,138 39,099 33% 28% 720,710 720,710 - Adult Jail 3,481,263 2,993,372 487,891 33% 29% c) 10,443,790 10,284,725 159,065 Court Security 95,534 92,252 3,282 33% 32% 286,602 286,602 - Emergency Services 61,875 58,547 3,328 33% 32% 185,625 185,625 - Special Services Division 434,790 420,709 14,081 33% 32% 1,304,370 1,304,370 - Regional Work Center 1,006,155 927,171 78,984 33% 31% c) 3,018,466 2,961,637 56,829 Training Division 108,088 97,081 11,007 33% 30% 324,265 324,265 - Other Law Enforcement Svcs 210,752 208,234 2,518 33% 33% 632,256 632,256 - Non-Departmental 24,410 24,410 - 33% 33% 73,231 73,231 - Contingency 1,585,160 - 1,585,160 33% n/a 4,755,479 - 4,755,479 Transfers Out - D/S Fund 66,667 - 66,667 33% 0% d) 200,000 200,000 - TOTAL REQUIREMENTS 12,177,839 9,906,072 2,271,767 33% 27% 36,533,516 31,439,971 5,093,545 NET (Resources - Requirements) * Revenues from LED #1 & LED #2 adjusted monthly to equal actual expenditures a) Reclassification of open Personnel Assistant position to Operations Captain position at a higher salary b) Year to date variance due to timing of transfer payment to Fund 245 for Communications System user fee c) Year to date variance due to open positions which will be filled based on funding and operational needs d) Semi-annual transfer in November and May Fund 701 LED-Countywide Statement of Financial Operating Data Four Months Ended October 31, 2011 Year to Date Year End Budget Actual Variance FY 7/61 Coll. % Budget Projection Variance 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 $5,108,671 $ 6,090,734 $ 982,063 4,768,947 1,069,850 (3,699,097) 167,000 361,982 194,982 11,733 - (11,733) 16,158 - (16,158) 1,667 3,240 1,573 512,554 739,996 227,442 1,667 - (1,667) 30,333 29,913 (420) 1,393 2,219 826 50,000 - (50,000) 333 - (333) 1,275 - (1,275) 2,200 3,349 1,149 16,667 14,685 (1,982) 1,167 1,050 (117) 1,667 2,200 533 1,667 2,532 865 5,000 2,300 (2,700) 5,333 5,043 (290) 1,667 1,717 50 66,667 72,188 5,521 9,444 12,119 2,675 1,178 175 (1,003) 333 1,553 1,220 5,692,050 2,351,769 (3,340,281) 10,800,721 8,442,503 (2,358,218) 100% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 119% 7% a) 72% 0% 0% 65% 48% b) 0% 33% 53% 0% c) 0% 0% 51% 29% 30% 44% 51% 15% 32% 34% 36% 43% 5% n/a 14% 33% 38% Exp. $ 5,108,671 $6,090,734 $ 982,063 14,306,841 14,627,128 320,287 501,000 501,000 - 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 2,000 1,000 17,076,150 17,339,765 263,615 22,184,821 23,430,499 1,245,678 780,563 772,963 7,601 33% 33% 2,341,690 2,423,712 (82,022) 274,698 240,772 33,926 33% 29% 824,095 784,095 40,000 202,338 242,524 (40,186) 33% 40% 607,014 607,014 - 3,481,263 2,993,372 487,891 33% 29% 10,443,790 10,284,725 159,065 95,534 92,252 3,282 33% 32% 286,602 286,602 - 61,875 58,547 3,328 33% 32% 185,625 185,625 - 302,270 292,481 9,789 33% 32% 906,811 906,811 - 1,006,155 927,171 78,984 33% 31% 3,018,466 2,961,637 56,829 65,987 59,267 6,720 33% 30% 197,961 197,961 - 210,752 208,234 2,518 33% 33% 632,256 632,256 - 12,230 12,229 0 33% 33% 36,689 36,689 - 66,667 - 66,667 33% 0% 200,000 200,000 - 801,274 - 801,274 33% 0% 2,403,823 - 2,403,823 7,361,607 5,899,812 1,461,795 22,084,821 19,507,126 2,577,695 33,333 100,000 (66,667) 33% 100% d) 100,000 100,000 - 14,756,547 5,999,812 8,756,734 27% 22,184,821 19,607,126 2,577,695 Net (3,955,826) 2,442,691 6,398,517 - 3,823,373 3,823,373 * Payment to Sheriffs Fund adjusted monthly to equal actual expenditures attributable to LED #1 a) Approximately 85% of the property taxes are collected in October and November b) Reduction in State Community Corrections funding for custody of SB 1145 inmates c) Reimbursement requested semiannually in January and June d) Transfer made in September Fund 702 LED Rural Statement of Financial Operating Data Four Months Ended October 31, 2011 RESOURCES: Beg. Net Working Capital Revenues Tax Revenues - Current Tax Revenues - Prior Federal Grants Federal Grants-BLM US Forest Service State Grant SB #1065 Court Assessment Marine Board License Fee Bureau of Reclamation Des Cty General Fund Grant Des Cty Transient Room Tax City of Sisters Des Cty CDD Contract Des Cty Solid Waste Contr Des Cty Clerk/Election School Districts Security & Traffic Reimb Seat Belt Program Miscellaneous Restitution Sheriff Fees Court Fines & Fees Impound Fees Restitution - Street Crimes Seizure/Forfeiture Interest Interest on Unsegregated Grants-Private Donations Sale of Reportable Assets Sale of Equip & Material Total Revenues TOTAL RESOURCES Year to Date Year End Budget Actual Variance FY % Coll. % Budget Projection Variance $ 2,936,523 $ 3,004,533 $ 68,010 100% 102% $ 2,936,523 $ 3,004,533 $ 68,010 2,449,375 540,021 (1,909,354) 85,667 180,667 95,000 4,000 2,319 (1,681) 8,333 3,377 (4,956) 26,250 19,688 (6,562) 66,991 4,485 (62,506) 20,000 15,603 (4,397) 47,444 - (47,444) - 4,189 4,189 192,048 - (192,048) 691,285 691,285 - 149,987 149,987 - 18,122 18,122 - 18,122 18,122 - 667 - (667) 26,667 - (26,667) 1,667 680 (987) 4,000 2,750 (1,250) 3,333 2,450 (883) - 2,054 2,054 3,333 2,920 (413) 38,333 34,251 (4,082) 2,333 1,400 (933) 167 - (167) - 1,324 1,324 3,333 5,068 1,735 600 88 (512) - 2,000 2,000 - 2,515 2,515 2,000 2,307 307 6,667 6,916 249 33% 7% a) 7,348,125 7,512,627 164,502 33% 70% 257,000 257,000 - 33% 19% 12,000 12,000 - 33% n/a 25,000 25,000 - 33% 25% 78,750 78,750 - 33% 2% 200,972 200,972 - 33% 26% 60,000 60,000 - 33% 0% b) 142,332 142,332 - 33% n/a c) - 20,000 20,000 33% 0% 576,144 576,144 - 33% 33% 2,073,856 2,073,856 - 33% 33% 449,961 449,961 - 33% 33% 54,366 54,366 - 33% 33% 54,366 54,366 - 33% 0% 2,000 2,000 - 33% 0% d) 80,000 40,000 (40,000) 33% 14% 5,000 5,000 - 33% 23% 12,000 12,000 - 33% 25% 10,000 10,000 - 33% n/a - 5,000 5,000 33% 29% 10,000 10,000 - 33% 30% 115,000 115,000 - 33% 20% 7,000 7,000 - 33% 0% 500 500 - 33% n/a - 1,324 1,324 33% 51% 10,000 10,000 - 33% 5% 1,800 1,800 - 33% n/a - 2,000 2,000 33% n/a - 2,515 2,515 33% 38% 6,000 6,000 - 33% 35% 20,000 20,000 - 3,870,724 1,714,588 (2,156,136) 50% 15% 11,612,172 11,767,513 155,341 69807,247 4,719,121 (2,088,126) 50% 32% 149548,695 14,772,046 2239351 REQUIREMENTS: Exp. To: Fund 255 Departments Sheriffs Services 51,603 51,100 502 33% 33% 154,808 160,230 (5,422) Auto/Comm 338,398 405,606 (67,208) 33% 40% 1,015,193 1,015,193 - Investigations 578,073 522,621 55,452 33% 30% 1,734,218 1,657,814 76,404 Patrol 2,637,235 2,647,572 (10,337) 33% 33% 7,911,704 7,818,492 93,212 Records 240,237 201,138 39,099 33% 28% 720,710 720,710 - Special Services 132,520 128,228 4,292 33% 32% 397,559 397,559 - Training 42,101 37,814 4,287 33% 30% 126,304 126,304 - Internal Services 12,181 12,181 - 33% 33% 36,542 36,542 - Contingency 783,885 - 783,885 33% 0% 2,351,656 - 2,351,656 Transfer to Reserve Fund (704) Total Requirements 33,333 100,000 (66,667) 33% 100% e) 100,000 100,000 9,632,463 4,106,260 5,526,203 28% 14,548,695 12,032,845 2,515,850 Net (2,825,216) 612,861 3,438,078 - 2,739,201 2,739,201 • Payment to Sheriffs Fund adjusted monthly to equal actual expenditures attributable to LED #2 a) Approximately 85% of the property taxes are collected in October and November b) Reimbursement requested semiannually in January and June c) BOR patrol contract signed after budget adopted d) Reimbursement for SRO deputies will be less than planned from the Bend La Pine School District e) Transfer made in September PUBLIC HEALTH Statement of Financial Operating Data Four Months Ended October 31, 2011 Year to Date Revised Year End Budget Actual Variance FY % Coll. % Budget Projection Variance RESOURCES: Beg. Net Working Capital $1,596,918 $ 1,702,129 $ 105,211 100% 107% $1,596,918 $1,702,129 $ 105,211 Revenues Medicare Reimbursement 200 70 (130) 33% 12% 600 600 - State Grant 862,408 781,336 (81,072) 33% 30% 2,587,224 2,587,224 - Child Dev & Rehab Center 8,202 - (8,202) 33% 0% 24,607 24,607 - State Miscellaneous 74,943 3,197 (71,746) 33% 1% a) 224,829 224,829 - OMAP 174,617 219,520 44,903 33% 42% 523,850 523,850 - Title 19 - 156 156 33% n/a - 300 300 Family Planning Exp Proj 173,333 82,328 (91,005) 33% 16% 520,000 520,000 - Local Grants 15,000 34,675 19,675 33% 77% 45,000 53,695 8,695 Water Program-Base Fee 14,000 9,386 (4,614) 33% 22% 42,000 42,000 - Contract Payments - 25,000 25,000 33% n/a - 25,000 25,000 Water Program-Field Work 18,606 14,295 (4,311) 33% 26% 55,817 55,817 - H20 Sys Insp-Priv Wells 67 - (67) 33% 0% 200 200 - Miscellaneous - 3,284 3,284 33% n/a - 7,000 7,000 Patient Insurance Fees 45,127 50,142 5,015 33% 37% 135,380 135,380 - Health Dept/Patient Fees 39,590 30,495 (9,095) 33% 26% 118,770 118,770 - Vital Records-Birth 10,200 13,645 3,445 33% 45% 30,600 30,600 - Vital Records-Death 33,333 33,285 (48) 33% 33% 100,000 100,000 - Environmental Health 234,783 72,293 (162,490) 33% 10% b) 704,350 704,350 - Interest on Investments 4,000 4,156 156 33% 35% 12,000 12,000 - Donations 8,677 8,568 (109) 33% 33% 26,030 26,030 - Interfund Contract 66,129 17,852 (48,277) 33% 9% a) 198,387 198,387 - Administrative Fee 5,019 5,019 - 33% 33% 15,056 15,056 - Total Revenues 1,788,234 1,408,702 (379,532) 33% 26% 5,364,700 5,405,695 40,995 Transfers In-General Fund 772,588 772,588 - 33% 33% 2,317,765 2,317,765 - Transfers In-PH Res Fund 10,000 - (10,000) 33% 0% 30,000 30,000 - Transfers In-Gen. Fund Other 21,700 16,275 (5,425) 33% 25% 65,100 65,100 - TOTAL RESOURCES 4,189,440 3,899,694 (289,746) 33% 42% 9,374,483 9,520,689 146,206 REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency TOTAL REQUIREMENTS NET (Resources - Requirements) Exp. 2,046,776 1,985,134 61,642 33% 32% 6,140,327 6,140,327 - 622,127 581,403 40,724 33% 31% 1,866,381 1,866,381 - 66,667 - 66,667 33% 0% 200,000 200,000 - 95,333 71,500 23,833 33% 25% 286,000 286,000 - 293,925 293,925 33% n/a 881,775 - 881,775 3,124,828 2,638,037 486,791 33% 28% 9,374,483 8,492,708 881,775 1,064,612 1,261,657 197,045 - 1,027,981 1,027,981 a) Billed quarterly, in arrears b) Line includes, among other items, 1) Restaurant Fees (FY 2012 Budget=$450,000) and 2) Pool & Spa Fee (FY 2012 Budget=$110,000). These are due annually and collected in December and January BEHAVIORAL HEALTH Statement of Financial Operating Data Four Months Ended October 31, 2011 Year to Date Revised Year End Budget Actual Variance FY % Coll. % Bud et Projection Variance RESOURCES: Beg. Net Working Capital $ 3,268,759 $ 3,108,163 $ (160,596) 100% 95% $ 3,268,759 $ 3,108,163 $ (160,596) Revenues Marriage Licenses 1,833 2,730 897 33% 50% 5,500 8,000 2,500 Divorce Filing Fees 44,333 56,684 12,351 33% 43% 133,000 150,000 17,000 Domestic Partnership Fee 33 25 (8) 33% 25% 100 100 - Federal Grants 8,099 - (8,099) 33% 0% a) 24,298 24,298 - State Grants 1,723,448 2,799,377 1,075,929 33% 54% b) 5,170,343 6,878,686 1,708,343 State Miscellaneous 41,391 10,310 (31,081) 33% 8% a) 124,173 124,173 - ABHA - 905 905 33% n/a c) - 20,000 20,000 Title 19 94,099 44,928 (49,171) 33% 16% 282,297 282,297 - Liquor Revenue 35,000 37,039 2,039 33% 35% 105,000 105,000 - School Districts 25,200 20,750 (4,450) 33% 27% 75,600 75,600 - Miscellaneous 58,451 2,123 (56,328) 33% 1% 175,352 175,352 - Patient Insurance Fees 37,900 28,589 (9,311) 33% 25% 113,700 113,700 - Patient Fees 602 310 (292) 33% 17% 1,807 1,807 - Interest on Investments 8,333 10,264 1,931 33% 41% 25,000 25,000 - Rentals 4,367 3,625 (742) 33% 28% a) 13,100 13,100 - Administrative Fee 1,476,563 1,436,563 (40,000) 33% 32% 4,429,689 4,429,689 - Sheriff 6,667 - (6,667) 33% 0% d) 20,000 (20,000) Interfund Contract-Gen Fund 42,333 37,287 (5,046) 33% 29% 127,000 127,000 - Comm. on Children & Fam - 725 725 33% n/a - 725 725 Total Revenues 3,608,652 4,492,234 883,582 33% 41% 10,825,959 12,554,527 1,728,568 Transfers In-General Fund 421,172 421,172 - 33% 33% 1,263,515 1,263,515 - Transfers In-OHP-CDO 90,467 90,468 - 33% 33% 271,402 271,402 - Transfers In-Acute Care Svcs 84,172 84,172 - 33% 33% 252,515 252,515 - Transfers In-ABHA 100,288 75,216 (25,072) 33% 25% e) 300,863 300,863 - TOTAL RESOURCES 7,573,510 8,271,425 697,914 33% 51% 16,183,013 17,750,985 1,567,972 REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency TOTAL REQUIREMENTS NET (Resources - Requirements) 3,180,910 3,055,838 125,072 33% 1,369,735 1,538,345 (168,610) 33% 133,333 27,121 106,212 33% 95,333 71,500 23,833 33% 615,026 - 615,026 33% 5,394,337 4,692,804 701,533 33% 2,179,173 3,578,621 1,399,447 Exp. 32% 9,542,729 9,542,729 - 37% 4,109,205 4,383,668 (274,463) 7% 400,000 400,000 - 25% 286,000 286,000 - n/a 1,845,079 - 1,845,079 29% 16,183,013 14,612,397 1,570,616 - 3,138,588 3,138,588 a) Billed quarterly, in arrears b) Department of Human Services Grant projected at amended contract amount. Additional grant resources will be expended for Personnel and Materials & Services. Projection for Personnel has not yet been updated, pending BOCC approval to add positions. c) Revenue for Adult Mental Health Initiative clients, not included in original budget d) Funding for Mental Health Court from the Sheriffs Department eliminated e) Transfer made quarterly COMMUNITY DEVELOPMENT Statement of Financial Operating Data Four Months Ended October 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 % Coll. % Budget Projection Variance $ 229,822 131,776 $ (98,046) 100% 8,117 10,585 2,468 33% 333 1,012 679 33% 55,567 64,516 8,949 33% 400,293 372,090 (28,203) 33% 86,383 89,490 3,107 33% 53,400 42,869 (10,531) 33% 93,467 113,052 19,585 33% 224,967 242,039 17,072 33% 84,575 91,679 7,104 33% 57% $ 229,822 $ 131,776 (98,046) 43% a) 24,350 27,000 2,650 101% b) 1,000 1,500 500 39% a) 166,700 170,000 3,300 31% a) 1,200,880 1,175,000 (25,880) 35% a) 259,150 262,000 2,850 27% c) 160,200 160,200 - 40% a) 280,400 300,000 19,600 36% a) 674,900 685,000 10,100 36% a) 253,726 260,000 6,274 Total Revenues 1,007,102 1,027,331 20,229 33% 34% 3,021,306 3,040,700 19,394 Trans In-GF 209,876 209,876 - 33% 33% 629,625 629,625 - Trans In-GF for Lng Rng Ping 165,120 165,120 - 33% 33% 495,360 495,360 - Trans In-Other 33 - (33) 33% 0% 100 - (100) TOTAL RESOURCES 1,611,953 1,534,104 (77,849) 33% 35% 4,376,213 4,297,461 (78,752) REQUIREMENTS: EXPENDITURES & TRANSFERS Admin-Operations 470,606 468,001 2,605 Admin-GIS 42,585 39,552 3,033 Admin-Code Enforcement 68,190 68,310 (120) Building Safety 187,344 180,927 6,417 Electrical 79,140 79,639 (499) Contract Services 55,230 58,977 (3,747) Env Health-On Site Pgm 47,703 53,087 (5,384) Planning-Current 206,334 186,550 19,784 Planning-Long Range 159,602 145,738 13,864 Transfers Out (D/S Fund) 57,962 - 57,962 Contingency 84,043 - 84,043 -Ex p. 33% 33% 1,411,818 1,411,818 - 33% 31% 127,755 127,755 - 33% 33% 204,570 204,570 - 33% 32% 562,032 562,032 - 33% 34% d) 237,420 237,420 - 33% 36% d) 165,689 165,689 - 33% 37% e) 143,108 145,000 (1,892) 33% 30% 619,002 610,000 9,002 33% 30% 478,806 450,000 28,806 33% 0% f) 173,885 173,885 - 33% n/a 252,128 - 252,128 TOTAL REQUIREMENTS 1,458,739 1,280,781 177,959 33% 29% NET (Resources - Requirements) 153,214 253,323 100,109 Revenues 1,027,331 Expenditures 1,280,781 Net from Operations (253,449) 4,376,213 4,088,169 288,044 209,292 209,292 3,021,306 3,040,700 19,394 4,376,213 4,088,169 288,044 (1,354,907) (1,047,469) 307,438 a) Activity is seasonal b) GIS revenue is sporadic based on the frequency of customer requests c) Contract payments from Redmond and other jurisdictions typically lag one month behind service delivery d) Year to date actual includes payout to retired employee e) Extra Help expenses concentrated in the summer months f) Transfers made November ($160,242) & May ($13,643) ROAD Statement of Financial Operating Data Four Months Ended October 31, 2011 Year to Date Year End Budget Actual Variance FY % Coll. % I Budget Projection I Variance RESOURCES: Beg. Net Working Capital $ 2,834,720 $ 3,417,158 $ 582,438 100% 121% $ 2,834,720 $ 3,417,158 $ 582,438 Revenues System Development Charge - 924 924 33% n/a - 2,000 2,000 Federal Reimbursements 200,000 600,000 400,000 33% 100% a) 600,000 600,000 - Federal Grant 6,667 - (6,667) 33% n/a 20,000 20,000 - Mineral Lease Royalties 13,333 5,845 (7,488) 33% 15% 40,000 40,000 - Forest Receipts 437,054 - (437,054) 33% 0% b) 1,311,162 1,311,162 - State Miscellaneous 166,680 500,041 333,361 33% 100% c) 500,041 500,041 - Motor Vehicle Revenue 3,780,000 3,542,540 (237,460) 33% 31% d) 11,340,000 10,440,000 (900,000) City of Bend 91,667 - (91,667) 33% 0% e) 275,000 275,000 - City of Redmond 116,667 4,248 (112,419) 33% 1% e) 350,000 350,000 - City of Sisters 3,333 - (3,333) 33% 0% e) 10,000 10,000 - City of La Pine 3,333 - (3,333) 33% 0% e) 10,000 10,000 - Admin Recovery (SDC) 333 1,092 759 33% 109% 1,000 2,500 1,500 Miscellaneous 6,667 8,170 1,503 33% 41% 20,000 20,000 - Road Vacations 333 500 167 33% 50% 1,000 1,000 - Interest on Investments 6,667 6,932 265 33% 35% 20,000 20,000 - Parking Fees 48 - (48) 33% 0% 144 144 - Interfund Contract 243,333 - (243,333) 33% 0% f) 730,000 730,000 - Equipment Repairs 66,667 67,696 1,029 33% 34% 200,000 200,000 - Vehicle Repairs 30,000 - (30,000) 33% 0% 90,000 90,000 - LID Construction 3,333 - (3,333) 33% 0% f) 10,000 10,000 - Vegetation Management 23,833 - (23,833) 33% 0% f) 71,500 71,500 - Forester 8,333 - (8,333) 33% 0% f) 25,000 25,000 - Car Washes 1,167 1,756 589 33% 50% 3,500 3,500 - Sale of Equip & Material 211,000 184,808 (26,192) 33% 29% 633,000 633,000 - Total Revenues 5,420,448 4,924,552 (495,896) 33% 30% 16,261,347 15,364,847 (896,500) Trans In - Solid Waste 95,258 71,443 (23,815) 33% 25% 285,773 285,773 - Trans In - Transp SDC 83,333 62,500 (20,833) 33% 25% 250,000 250,000 - Trans In-Road Imp Res 4,000 - (4,000) 33% 0% 12,000 12,000 - TOTAL RESOURCES 8,437,759 8,475,653 58,727 33% 43% 19,643,840 19,329,778 (314,062) REQUIREMENTS: Exp. Expenditures Personal Services 1,871,774 1,821,768 50,006 33% 32% 5,615,323 5,615,323 - Materials and Services 3,390,891 5,122,552 (1,731,661) 33% 50% g) 10,172,674 10,172,674 - Capital Outlay 412,230 21,936 390,294 33% 2% 1,236,691 1,236,691 - Transfers Out 200,000 - 200,000 33% 0% 600,000 600,000 - Contingency 673,051 - 673,051 33% n/a 2,019,152 - 2 019 152 , , TOTAL REQUIREMENTS 6,547,946 6,966,256 (418,310) 33% 35% 19,643,840 17,624,688 2,019,152 NET (Resources - Requirements) 1,889,813 1,509,397 (359,583) - 1,705,090 1,705,090 a) Revenue will be received following completion of Cascade Lakes chip seal (October 2011) b) Received annually in January c) Annual payment received in August d) Revenues trending less than estimates provided by ODOT e) Billed upon completion of work f) Payments to be received in June 2012 from other Road Department funds g) Expenditures are seasonal and higher during summer. YTD includes $2.5 million paid to Knife River on the Full Depth Reclamation Project in South County ADULT PAROLE & PROBATION Statement of Financial Operating Data Four Months Ended October 31, 2011 Year to Date Year End Budget Actual Variance FY % Coll. % Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 560,000 $ 634,125 $ 74,125 100% 113% $ 560,000 $ 634,125 $ 74,125 Revenues DOC Measure 57 72,450 - (72,450) 33% 0% a) 217,350 219,240 1,890 State Miscellaneous 1,434 - (1,434) 33% 0% b) 4,301 4,301 - Alternate Incarceration 10,306 - (10,306) 33% 0% c) 30,918 25,000 (5,918) State Subsidy 4,333 6,913 2,580 33% 53% d) 13,000 13,000 - SB 1145 951,885 1,374,278 422,393 33% 48% d) 2,855,659 2,748,953 (106,706) Probation Work Crew Fees 8,000 9,325 1,325 33% 39% 24,000 24,000 - Miscellaneous 1,367 632 (735) 33% 15% 4,100 4,100 - Electronic Monitoring Fee 56,667 45,620 (11,047) 33% 27% 170,000 170,000 - Probation Superv. Fees 66,667 61,244 (5,423) 33% 31% 200,000 200,000 - Interest on Investments 3,000 2,082 (918) 33% 23% 9,000 9,000 - Interfund - Sheriff 16,667 16,667 - 33% 33% 50,000 50,000 - Crime Prevention Grant 16,667 - (16,667) 33% 0% e) 50,000 50,000 - CFC-Domestic Violence 24,944 18,708 (6,236) 33% 25% e) 74,832 74,832 - Total Revenues 1,234,387 1,535,469 301,082 33% 41% 3,703,160 3,592,426 (110,734) Transfers In-General Fund 112,764 112,764 - 33% 33% 338,292 338,292 - TOTAL RESOURCES 1,907,151 2,282,358 375,207 33% 50% 4,601,452 4,564,843 (36,609) REQUIREMENTS: Exp. Expenditures Personal Services 1,056,229 987,860 68,369 33% 31% 3,168,688 3,168,688 - Materials and Services 295,630 227,038 68,592 33% 26% 886,890 886,890 - Capital Outlay 33 - 33 33% 0% 100 - 100 Transfers Out 9,600 7,200 2,400 33% 25% 28,800 28,800 - Contingency 172,325 - 172,325 33% n/a 516,974 - 516,974 TOTAL REQUIREMENTS 1,533,817 1,222,098 311,719 33% 27% 4,601,452 4,084,378 517,074 NET (Resources - Requirements) 373,334 1,060,260 686,926 - 480,465 480,465 a) Annual allocation expected in December. Waiting for IGA. Plan has been approved b) Annual allocation normally received in February c) State invoiced quarterly. Payment from State expected in November d) Payments received quarterly. Forecasted population smaller than budgeted e) Interfund grant received quarterly. Payments have been requested CHILDREN & FAMILIES COMMISSION Statement of Financial Operating Data Four Months Ended October 31, 2011 RESOURCES: Beg. Net Working Capital Revenues Federal Grants Title IV - Family Sup/Pres HealthyStart Medicaid Level 7 Services State Prevention Funds HealthyStart /R-S-G OCCF Grant Program Fees Charges for Svcs-Misc Court Fines & Fees Interest on Investments Donations Interfund Grants Total Revenues Year to Date Year End Budget Actual Variance FY % Coll. % E;Zt~ IPMiection Variance $ 467,111 $ 556,143 $ 89,032 100% 119% $ 467,111 $ 556,143 $ 89,032 99,829 25,503 (74,326) 13,110 - (13,110) 31,667 - (31,667) 85,994 - (85,994) 8,167 24,061 15,894 103,946 - (103,946) 181,734 - (181,734) - 75 75 2,667 567 (2,100) 26,000 34,011 8,011 1,667 1,523 (144) - 71 71 40,292 22,969 (17,323) 595,073 108,780 (486,293) 33% 9% a) 299,488 299,488 - 33% 0% a)b) 39,329 39,534 205 33% 0% a)c) 95,000 85,000 (10,000) 33% 0% a)b) 257,982 196,898 (61,084) 33% 98% d) 24,500 77,622 53,122 33% 0% a)b) 311,838 258,203 (53,635) 33% 0% a)b) 545,203 502,290 (42,913) 33% n/a e) - 200 200 33% 7% 8,000 8,000 - 33% 44% f) 78,000 85,000 7,000 33% 30% 5,000 5,000 - 33% n/a e) - 300 300 33% 19% g) 120,875 355,875 235,000 33% 6% 1,785,215 1,913,410 128,195 Trans from General Fund 90,987 90,988 - 33% 33% 272,960 272,960 - Total Transfers In 90,987 90,988 - 33% 33% 272,960 272,960 - TOTAL RESOURCES 1,153,171 755,911 (397,261) 33% 30% 2,525,286 2,742,513 217,227 REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency TOTAL REQUIREMENTS Exp. 201,706 190,851 10,855 33% 32% 605,119 605,119 - 562,326 414,687 147,639 33% 25% h) 1,686,979 1,722,729 (35,750) 33 - 33 33% 0% 100 100 - 77,696 - 77,696 33% n/a 233,088 233,088 841,761 605,538 236,223 33% 24% NET (Resources - Requirements) 311,410 150,373 (161,038) 2,525,286 2,327,948 197,338 414,565 414,565 a) Grant payments received normally within 60 days after the end of each quarter b) FY 12 and FY 13 Intergovernmental Agreement finalized funding levels from OCCF. Community Schools grant included in year- end projection at $9,484 c) Medicaid revenues reduced due to lower projections d) Youth Suicide Prevention grant increased by $5,000. Runaway/homeless youth grant from DHS not budgeted for $48,122 e) Youth Suicide Prevention training donations & fees expected to be received f) Court fees projected to be higher than estimated in the original budget g) Two additional grants of $55,000 & $180,000 awarded h) Sub-grant expenditures paid quarterly SOLID WASTE Statement of Financial Operating Data Four Months Ended October 31, 2011 Year to Date Year End Budget Actual Variance FY % Coll. % B Proiection Variance RESOURCES: Beg. Net Working Capital $1,092,508 $ 1,141,691 $ 49,183 100% 105% $1,092,508 $ 1,141,691 $ 49,183 Revenues Miscellaneous 7,333 7,216 (117) 33% 33% 22,000 22,000 - Franchise 3% Fees 66,667 10,837 (55,830) 33% 5% a) 200,000 200,000 - Commercial Disp. Fees 286,667 322,192 35,525 33% 37% 860,000 860,000 - Private Disposal Fees 438,000 519,631 81,631 33% 40% 1,314,000 1,314,000 - Franchise Disposal Fees 1,333,333 1,394,412 61,079 33% 35% 4,000,000 4,000,000 - Yard Debris 24,333 41,889 17,556 33% 57% b) 73,000 73,000 - Special Waste 8,333 1,723 (6,610) 33% 7% c) 25,000 25,000 - Interest 2,500 4,633 2,133 33% 62% 7,500 7,500 - Leases - 2,293 2,293 33% n/a d) 1 10,394 10,393 Recyclables 10,000 37,005 27,005 33% 123% e) 30,000 60,000 30,000 Total Revenues 2,177,166 2,341,831 164,665 33% 36% 6,531,501 6,571,894 40,393 TOTAL RESOURCES 3,269,674 3,483,522 213,848 33% 46% 7,624,009 7,713,585 89,576 REQUIREMENTS Exp. Expenditures Personal Services 557,199 530,092 27,107 33% 32% 1,671,598 1,671,598 - Materials and Services 964,351 733,553 230,798 33% 25% 2,893,052 2,893,052 - Debt Service 323,744 - 323,744 33% 0% f) 971,233 971,233 - Capital Outlay 57,333 58,370 (1,037) 33% 34% 172,000 172,000 - Transfers Out-Road 95,258 71,443 23,815 33% 25% g) 285,773 285,773 - Transfers Out-Res Fund 358,000 456,000 (98,000) 33% 42% 1,074,000 1,074,000 - Contingency 185,451 - 185,451 33% n/a 556,353 556,353 TOTAL REQUIREMENTS 2,541,336 1,849,458 691,878 33% 24% NET (Resources - Requirements) 728,338 1,634,064 905,726 a) Due April 15, 2012 b) Seasonal item-Fall and Spring c) Dependent on special clean-ups such as asbestos and contaminated soil d) Revenue from rent on Rickard Road property, not included in original budget e) Recycling markets are higher than expected. Often it can be seasonal f) To be expended in November ($398,827) and May ($572,406) g) Transfers made quarterly 7,624,009 7,067,656 556,353 645,929 645,929 RISK MANAGEMENT Statement of Financial Operating Data Four Months Ended October 31, 2011 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 Other Interest TOTAL REVENUES TOTAL RESOURCES Appropriations/Expenditures Direct Insurance Costs: GENERAL LIABILITY Settlement / Benefit Defense Professional Service Insurance Repair / Replacement Total General Liability PROPERTY DAMAGE Insurance Repair / Replacement Total Property Damage VEHICLE Professional Service Insurance Loss Prevention Repair / Replacement Total Vehicle WORKERS' COMPENSATION Settlement / Benefit Insurance Loss Prevention Miscellaneous Total Workers' Compensation UNEMPLOYMENT - Settlement/Benefits Total Direct Insurance Costs Insurance Administration: Personal Services Materials & Service Capital Outlay Total Insurance Administration Transfers Out TOTAL REQUIREMENTS NET Year to Date Year End Budget Actual Variance % of FY % Coll. Budget Projection Variance $2,100,000 $2,039,937 ($60,063) 100% 97% 83,618 83,618 0 103,878 103,878 0 59,437 59,437 (0) 491,315 491,315 0 84,144 84,252 108 1,667 - (1,667) 6,667 9,054 2,387 500 595 95 17 - (17) 6,000 1,820 (4,180) 5,000 6,022 1,022 17 - (17) 842,258 839,990 (2,269) 2,942,258 2,879,927 (62,332) 106,812 102,111 196 106,914 5,517 133,333 321,550 (188,217) 115,975 7,494 100,074 123,469 (23,395) 376 2,972 19,404 33,828 22,753 11,076 366,415 64,668 9,013 10,735 266,667 450,831 (184,164) 83,333 83,333 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 0% 33% 45% 33% 40% 33% 0% 33% 10% 33% 40% 33% 0% 33% 33% 33% 62% Ex . 33% 80% 33% 41% $2,100,000 $2,039,937 ($60,063) 250,855 250,855 - 311,633 311,633 - 178,310 178,310 - 1,473,944 1,473,944 - 252,433 252,433 - 5,000 5,000 - 20,000 20,000 - 1,500 1,500 - 50 50 - 18,000 18,000 - 15,000 15,000 - 50 50 - 2,526,775 2,526,775 - 4,626,775 4,566,712 (60,063) 400,000 400,000 300,223 278,000 22,223 33% 22% 101,485 98,000 3,485 33% 56% 800,000 840,000 (40,000) 33% 0% 250,000 250,000 - 617,236 918,603 (301,367) 33% 50% 1,851,708 1,866,000 (14,292) 98,119 90,396 7,723 55,906 47,072 8,833 33 - 33 154,058 137,468 16,590 2,400 1,800 600 773,694 1,057,871 (284,177) 2,168,564 1,822,056 (346,508) 33% 31% 294,357 294,357 - 33% 28% 167,717 167,717 - 33% 0% 100 - 100 33% 30% 462,174 462,074 100 33% 25% 7,200 7,200 - 33% 46% 2,321,082 2,335,274 (14,192) * 2,305,693 2,231,438 (74,255) * Contingency is $2,305,693. DESCHUTES COUNTY 911 Statement of Financial Operating Data Four Months Ended October 31, 2011 Year to Date Revised Year End Budget Actual Variance % of FY % Coll. Budget Projection Variance RESOURCES: Beg. Net Working Capital $6,400,000 $ 7,559,639 $ 1,159,639 Revenues Property Taxes - Current 1,994,591 444,094 (1,550,497) Property Taxes - Prior 66,667 139,476 72,809 Federal Grants - 92,958 92,958 State Reimbursement 18,000 4,698 (13,302) Telephone User Tax 250,000 193,349 (56,651) Data Network Reimb. 9,067 28,612 19,545 Jefferson County 11,667 871 (10,796) User Fee 17,333 - (17,333) Police RMS User Fees 66,333 - (66,333) Contract Payments 10,667 18,808 8,141 Miscellaneous 3,000 3,190 190 Interest 11,667 18,189 6,522 Interest on Unsegregated Tax 267 73 (194) Total Revenues 2,459,259 944,318 (1,514,941) TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency TOTAL REQUIREMENTS NET (Resources - Requirements) 100% 118% $6,400,000 $7,559,639 $ 1,159,639 33% 7% a) 5,983,773 6,117,731 133,958 33% 70% 200,000 200,000 - 33% n/a - 203,958 203,958 33% 9% b) 54,000 54,000 - 33% 26% 750,000 750,000 - 33% 105% c) 27,200 34,698 7,498 33% 2% 35,000 35,000 - 33% 0% d) 52,000 52,000 - 33% 0% e) 199,000 199,000 - 33% 59% c) 32,000 33,061 1,061 33% 35% 9,000 9,000 - 33% 52% 35,000 35,000 - 33% 9% 800 800 - 33% 13% 7,377,773 7,724,248 346,475 8,859,259 8,503,957 (355,302) 33% 62% 13,777,773 15,283,887 1,506,114 Exp. 1,413,611 1,265,887 147,724 33% 30% 4,240,834 4,240,834 - 652,452 517,911 134,541 33% 26% 1,957,356 1,957,356 - 291,000 117,572 173,428 33% 13% 873,000 873,000 - 166,667 500,000 (333,333) 33% 100% 9 500,000 500,000 - 2,068,861 - 2,068,861 33% n/a 6,206,583 - 6,206,583 4,592,591 2,401,370 2,191,221 33% 17% 13,777,773 7,571,190 6,206,583 4,266,668 6,102,587 1,835,919 - 7,712,697 7,712,697 a) Approximately 85% of the property taxes are collected in October and November b) GIS/MSAG monthly billings to Oregon Emergency Management; September and October payments not yet received c) Invoiced annually; majority of payments received in October d) US Forest Service invoiced $2156.25 quarterly. Payment expected in November. Crooked River Ranch invoiced annually June 30th. Payment will not be received from Crooked River Ranch until FY 13 e) Fees expected to be billed out December or January f) Entire amount budgeted transferred to reserve fund in September RESOURCES Beg. Net Working Capital Revenues: Internal Premium Charges P/T Emp - Add'I Prem Employee Prem Contribution COIC Retiree / COBRA Co-Pay Fees for Clinic Services Federal Payment (ERRP) Prescription Rebates Interest Total Revenues TOTAL RESOURCES REQUIREMENTS Expenditures: Personal Services Materials & Services Claims Paid-Medical/Rx Claims Paid-Dental/Vision Refunds Insurance Expense State Assessments Administration Fee PPO Fee Health Impact Other Total HBT - Dept 31 Deschutes On-site Clinic Healthstat Medications/Drugs Equipment Miscellaneous Total DOC Capital Outlay Contingency Health Benefits Trust Statement of Financial Operating Data Four Months Ended October 31, 2011 Year to Date Year End Budget Actual Variance FY % Coll. % Budget Projection Variance $15,500,000 $ 15,829,888 $ 329,888 100% 0 $15,500,000 $15,829,888 329,888 4,005,237 3,997,449 (7,788) 33% 33% 12,015,711 12,015,711 - 16,667 10,121 (6,545) 33% 20% 50,000 50,000 - 210,000 210,000 - 33% 33% 630,000 630,000 - 420,000 424,637 4,637 33% 34% 1,260,000 1,260,000 - 166,667 305,351 138,684 33% 61% 500,000 500,000 - - 200 200 33% n/a - 200 200 - 150,431 150,431 33% n/a * - 150,431 150,431 - 27,975 27,975 33% n/a - 27,975 27,975 26,667 43,202 16,535 33% 54% 80,000 80,000 - 4,845,237 5,169,367 324,130 33% 36% 14,535,711 14,714,318 178,607 20,345,237 20,999,256 654,019 92% 103% 30,035,711 30,544,206 508,495 Exp. 43,354 41,663 1,691 33% 32% 130,062 130,062 - 4,158,095 3,711,546 446,549 33% 30% a) 12,474,284 10,722,408 1,751,877 621,325 594,147 27,177 33% 32% a) 1,863,974 1,716,426 147,547 0 (33,093) 33,093 33% n/a - (33,093) 33,093 116,667 116,926 (259) 33% 33% 350,000 350,000 - 50,000 70,788 (20,788) 33% 47% 150,000 150,000 - 106,667 104,885 1,782 33% 33% 320,000 320,000 - 16,667 16,190 477 33% 32% 50,000 50,000 - 18,333 17,187 1,146 33% 31% 55,000 55,000 - 54,106 46,923 7,183 33% 29% 162,318 162,318 - 5,185,213 4,687,161 498,051 30% 15,555,638 13,623,121 1,932,517 319,067 185,246 133,820 33% 19% 957,200 957,200 - 108,333 47,963 60,370 33% 15% 325,000 325,000 - 1,333 150 1,183 33% 4% 4,000 4,000 - 2,817 10,588 (7,772) 33% 125% 8,450 8,450 - 431,550 243,948 187,602 1,294,650 1,294,650 - 67 - 67 33% n/a 200 - 200 4,395,074 - 4,395,074 33% n/a 13,185,223 - 13,185,223 TOTAL EXPEND/REQUIREMNTS 10,011,904 4,931,109 5,080,795 33% 16% 30,035,711 14,917,771 15,117,940 NET (Resources - Requirements) 10,333,333 16,068,147 5,734,813 - 15,626,435 15,626,435 * Early Retirement Reinsurance Program (ERRP). Federal program to help pay the cost of insuring retirees who are not yet Medicare eligible. a) Projection based on annualizing 18 weeks of claims paid. YTD actual is $237,367 per week. 11/14/2011 Deschutes County - Fair and Expo Center YTD-Budget Basis Commissioners Statement of Financial Operating Data Four Months Ended October 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 Year to Date Year End Budget Actual Variance FY % Coll. % Bud et Projection Variance $ 75,000 $ (40,601) $ (115,601) 100% -54% $ 75,000 $ (40,601) $ (115,601) Transfers In General Fund (001) Room Tax (160) Welcome Center (170) Annual County Fair (619) Reserve Fund (617) Total Transfers In 201,667 248,785 47,119 33% 41% 605,000 583,785 (21,215) 500 245 (255) 33% 16% 1,500 1,245 (255) 19,333 6,832 (12,502) 33% 12% 58,000 48,832 (9,168) 2,000 - (2,000) 33% 0% 6,000 6,000 - 10,000 4,186 (5,814) 33% 14% 30,000 34,186 4,186 73,333 45,031 (28,302) 33% 20% 220,000 200,031 (19,969) 37,333 16,000 (21,333) 33% 14% 112,000 122,000 10,000 15,667 - (15,667) 33% 0% 47,000 47,000 - 2,269 4,681 2,412 33% n/a 6,807 8,603 1,796 362,102 325,760 (36,342) 33% 30% 1,086,307 1,051,683 (34,624) 56,667 56,668 - 33% 33% 170,000 170,000 - 8,581 8,580 - 33% 33% 25,744 25,744 - 27,600 27,600 - 33% 33% 82,800 82,800 - 73,333 150,000 76,667 33% 68% 220,000 220,000 - 33 - (33) 33% 0% 100 - (100) 166,215 242,848 76,633 498,644 498,544 (100) TOTAL RESOURCES 603,317 528,007 (75,310) 33% 32% 1,659,951 1,509,626 (150,325) REQUIREMENTS: Exp. Expenditures: Personal Services 288,673 284,668 4,005 33% 33% 866,018 862,046 3,972 Materials and Services 160,353 169,056 (8,703) 33% 35% 481,060 504,058 (22,998) Debt Service 38,356 - 38,356 33% 0% 115,068 115,068 - Capital Outlay 33 - 33 33% 0% 100 - 100 Total Expenditures 487,415 453,724 33,691 1,462,246 1,481,171 (18,925) Transfers Out - Reserve Fund 3,333 10,000 (6,667) 33% 100% 10,000 10,000 - Contingency 62,568 - 62,568 33% n/a 187,705 - 187,705 TOTAL REQUIREMENTS 553,317 463,724 89,593 33% 28% 1,659,951 1,491,171 168,780 NET (Resources - Requirements) 50,000 64,283 14,283 - 18,455 18,455 N v w 0 x a a H a U 0 0 z a~ a~ a r ~O C_ N 7 M M C to 0) :3 -0 O (Oj O U . 5; v N N 3 O t w ~ N O O U ,C y O O a U C co ~~1%~ v_ r r r O M O O (O O O O M O O CO M 1,- O M CO O- 0 0 L- 00 O O O O O (O - Cl) LO r P 0000'T q* 00 ' co 00 ' (O OMM ' O O CV (f'1 0 r 00 66 1- O C \f N r M ti r O O N O N O- (O L~ O LO LLB N O CO O r r d• qT 00 O N r C \i d' (0 to Z N O m 0 0 M O O M O O M M r- O M O- O O r O O (O O O (O - CO LO r OOOO ' O 00 ' (OOO ' (O OMM ' O ' O N LO 0 I*- O O r O N Cl) N M I,. O eh N (O O Or r co r- 0 LO 00 O N r N M d N ~ Q (6 ce) C) C) r00r-000 O LO ~ ~ -(M V 001 Q1 ' 0 0 0 cr V O' ' LO O O N N ' N r O N LC) O r C~ N LO r LN O O ttoo r~ v co O v v v_ t(1 ~ N r r r C) C) C) C) CD Q C) 40 Ct LO LO W) U) N N N N M O O (O 0) O CD CY) O O r- co O LO OD IT - M ~ N 0 0) N ' 0 0 0 V It O' ' LO O O N N ' N T- LO t_ O N O r N N N O O N 001 V (O O 'd' ~ O N r r N cn O U U fl N C E d ca a1 ~ q ~cn 0) ~/d a . U p1 cn C C CO p1 v7 (n (D O 3 N 7 0 O .N N C 0 0) C LL LL 7 a) (D O1 M - cn E E m N fA O O O C L l O O H L E co CO uj (D t:: (D M U u1 0) C m N H Ats rn a V a~i a 0 (Li0L~01 Da1.~:3 cn R Om~R O ~X N W IX - Q. Z ,C c t ui •LD CO) C cnn cn C a 2 C co H C a) F- O is W p o w 0 p X mQWa LL DH m-1W U Q a it - x it ~ F- W U F- Z M r O N O IT CVO r EA ~ O LL (D LL N U 0) C O n3 4. C 01 C E :3 CL O U C 0) U (D N O E O E u) o m ` N 7 O O (n i m O v7 s w~ 3O _ N r r O LL N C LL U 0) 2 ,n m O 0) L L ~ O Q N cu m O_ rn N C c0 °O Q O 0) Lfi L H CN N Q N CO ~ Z W LL F- & C '0 0 3U m 0 rp Z ~Q W U) U ~Z c 3 m O ~ U ~ ~U o Z Z w O N M N O U O 0 H O O 00 N N O O 00 Lfi L6 N N O O O O t~ LO Deschutes County Bethlehem Inn (Fund 128) Four Months Ended October 31, 2011 RESOURCES: Beg. Net Working Capital Revenues Grants - Private Lease Payments Total Revenues TOTAL RESOURCES REQUIREMENTS: Expenditures Debt Service: Interest Expense Interest Payment TOTAL REQUIREMENTS I Budget Actual Variance FY % Coll. % I Budget I Projection I Variance $ (2,711,235) $ (2,716,581) $ (5,346) 100% 100% $ (2,711,235) $ (2,716,581) $ (5,346) 933,942 - (933,942) 33% 0% 2,801,827 - (2,801,827) 8,136 8,136 - 33% 33% 24,408 24,408 - 942,078 8,136 (933,942) 33% 0% 2,826,235 24,408 (2,801,827) (1,769,157) (2,708,445) (939,288) 33% -2355% 115,000 (2,692,173) (2,807,173) Exp. 5,000 7,563 (2,563) 33% 50% a) 15,000 15,000 - 33,333 - 33,333 33% 0% 100,000 - 100,000 38,333 7,563 30,770 33% 7% 115,000 15,000 100,000 NET (Resources - Requirements) (1,807,490) (2,716,008) (908,518) b) - (2,707,173) (2,707,173) a) Interest on October 2011 negative cash balance: $3,757.04 ($1,242.96 current interest, $2,514.08 deferred interest). b) Inception through October 31, 2011 Revenues - Lease Payments $ 32,544 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 230,640 Total expended 2,748,552 Net $ 2,716,008 Deschutes County General Support Services - BOCC Conference/Seminar, Education/Training and Travel Expenditures and BOCC - County College Expenditures FY 2012 BOCC Conference & Travel Jul Aug Sep Oct YTD Total Tammy Baney Conf/Sem & Educ/Training 665 - - 305 970 Travel Meals - - 220 - 220 Accommodations 9% - 211 429 1,635 Airfare - - - - - Mileage reimbursement - - 794 - 794 Ground Transport/Parking - - 150 - 150 Total Baney 1,661 - 1,375 734 3,770 Alan Unger Conf/Sem & Educ/Training 665 - - 305 970 Travel Meals - - - - - Accommodations 1,131 - - 429 1,560 Airfare - - - - - Mileage reimbursement - - - - - Ground Transport/Parking - - - - - Total Unger 1,796 - - 734 j 2,530 Tony DeBone Conf/Sem & Educ/Training 665 - - 305 970 Travel Meals - - - - - Accommodations 908 - - 429 1,337 Airfare - - - - - Mileage reimbursement - 300 - 146 446 Ground Transport I - 54 - - 54 Total Other 1,573 354 - 880 2,807 Total - BOCC Department Conf/Sem & Educ/Training 1,330 - - 610 2,910 Travel Meals - - 220 - 220 Accommodations 1,904 - 211 857 4,532 Airfare - - - - - Mileage Reimbursement - 300 794 146 1,240 Ground Transport - 54 150 - 204 Total - BOCC Department 3,234 354 1,375 1,613 9,106 FY 2012 Budget 14,750 Percent of FY 2012 Budget Expended 61.7% BOCC County College Public Information - - - - - Office/Copier Supplies - - 120 - 120 Meeting Supplies - - 556 829 1,384 - - 675 829 1,504 10/31/2011