2012-1815-Minutes for Meeting September 24,2012 Recorded 10/18/2012COUNTY
NANCYUBLANKENSHIP,F000NTY CLERKS
COMMISSIONERS' JOURNAL 10/1812012 08;04;04 AM
IIIIIIIIIIIIIIIIIIIIIIIIIII (III
2012-1815
Do not remove this page from original document.
Deschutes County Clerk
Certificate Page
6
Deschutes County Board of Commissioners
1300 NW Wall St., Suite 200, Bend, OR 97701-1960
(541) 388-6570 - Fax (541) 385-3202 - www.deschutes.org
MINUTES OF WORK SESSION
DESCHUTES COUNTY BOARD OF COMMISSIONERS
MONDAY, SEPTEMBER 24, 2012
Present were Commissioners Anthony DeBone, Alan Unger and Tammy Baney.
Also present were Erik Kropp, Interim County Administrator; Marty Wynne,
Finance; David Givans, Internal Auditor; Ed Keith, Forester; Hillary Sarceno,
Children & Families' Commission; and Bill Davidson, CFC Advisory Board.
One citizen was present for a brief time; no representatives of the media were
in attendance.
Chair DeBone opened the meeting at 1:30 p.m.
1. Finance/Tax Update.
Mr. Wynne said that investment rates would stay low for a while, especially
with new economic stimulus programs. Most investments are at 0.1 return,
which is not good for those people who are living off investments.
The County received the PILT payment, which was a lot more than the previous
year. Room tax revenue is also up, which helps offset Sheriff's Office
expenses. This has always been a part of general fund transfers.
Health Benefits Trust Fund costs are high, but it is too soon to project this out
long-term.
Investment policy guidelines are up for renewal. Some language has been
deleted that was redundant or no longer necessary. Commissioner Unger asked
which banking organizations the County uses and for what purposes. Mr.
Wynne said some collect revenue, and some are used for regular banking. All
are reputable financial institutions. Credit unions are not shown because it is
still not known if they can legally be utilized by governmental entities.
There are only a few other counties in Oregon that are as highly rated as
Deschutes County, and they are all the much larger counties. Mr. Wynne said
that the bonding capacity of the County has not been affected by the recent
Supreme Court stay that concerns Clackamas County.
Minutes of Board of Commissioners' Work Session Monday, September 24, 2012
Page 1 of 7
UNGER: Move approval of the updated investment policy guidelines.
BANEY: Second.
VOTE: UNGER: Second
BANEY: Yes.
DEBONE: Chair votes yes.
2. Discussion regarding Title III Funds.
Ed Keith gave an overview of the recent wildfires and the areas of concern.
Most are under control or nearly so after a couple of weeks of extreme fires.
Mr. Keith talked about funding sources for the Forester, Project Wildfire and
Search & Rescue. Much of this comes from Title III funds, but the use of the
funds has to be specified by the Board.
Commissioner Unger said that last year he asked for funding for collaborative
work and for weed control. Mr. Keith stated those dollars comes through Title
II and is a separate process. Those are RAC funds and involve Forest Service
properties or those adjacent to Forest Service lands.
The amount for Title III is about $131,000, and he will discuss the breakdown
with the Sheriff. He believes Search & Rescue would need about $40,000.
They continue to pursue other grant opportunities.
BANEY: Move approval of the distribution of Title II funds.
UNGER: Second.
VOTE: BANEY: Second
UNGER: Yes.
DEBONE: Chair votes yes.
3. Audit Committee Recommendations.
David Givans said the Audit Committee has made recommendations to change
the Internal Auditor section of Code. Commissioner Baney asked if this should
be expedited.
Mr. Kropp stated he does not support what is being recommended. Chair
DeBone said he does not feel there is liability if things stay as they are. Mr.
Givans stated that the idea was to get Board input.
Minutes of Board of Commissioners' Work Session Monday, September 24, 2012
Page 2 of 7
Commissioner Unger said that the Audit Committee is engaged and active. The
Auditor needs to be able to step back and look at things with a critical eye. He
is not sure it is taking anything away from the County, but they were concerned
about the Auditor being able to be fully independent. He is not sure why some
don't feel this strengthens the Auditor position.
Chair DeBone asked if they should meet with the Audit Committee. He
disagrees with the conclusion, but others feel differently. Commissioner Baney
prefers a meeting where she can learn more about the recommendations. Mr.
Kropp said it would come to the Board in a public hearing, but any changes
need to be decided so they can be brought forward for consideration.
Commissioner Baney said she sees value in the perception, and perhaps the
Auditor should report to the Board. Mr. Givans stated that they want the
County Administrator to have to consult with the Board and have the Board
take a vote in some instances. Mr. Kropp said this came out of peer review,
which indicated several points should be clarified.
Commissioner Unger said he is not against all of the changes, but want to
review those that are of concern.
The Board prefers to meet with members of the Audit Committee in the near
future to discuss some items in more depth.
4. General Discussion about the Future of the Children & Families'
Commission.
Hillary Saraceno said there are changes occurring at the State level, from which
about 20% of the CFC funding is derived.
Operational staffing is a big part of this. She has met with Scott Johnson and
the advisory committee to work on these issues. The goal is to get approval to
begin working on some adjustments. They want to have a plan in place before
the next budget cycle.
The CFC fits in well as a partner with Health Services. At this point, they went
over recommendations (a copy of which is attached). One thing that remains
uncertain is the youth development council part of the equation. A centralized
hub may not be what ultimately happens.
Mr. Kropp said he wants to be sure the Board is aware of the changes, and to
provide its input and guidance.
Minutes of Board of Commissioners' Work Session Monday, September 24, 2012
Page 3 of 7
There are two sides of the issue: K-12 and higher education, and health reform.
Statutes have language on both sides that the two systems can bring together. It
is a philosophical change.
Commissioner Baney asked where prevention comes in. Ms. Saraceno said it is
integrated throughout, focusing on reading readiness and other core functions.
They are trying to align functions of each organization. There are uncertainties
concerning funding levels. On the local level, some functions are linked to
public health, but various ideas are being explored.
Scott Johnson said that there was a prevention office at one time. Part of the
question will be how or whether to regionalize some of this work. There are
also a few options available that could be developed this year. The alternative
is to wait until the legislature does something that they the CFC and others will
have to try to figure out at the local level. He prefers to be prepared as much as
possible.
Chair DeBone asked about the staffing level. Ms. Saraceno said the State
provides about $900,000 or about 20% of the budget. The CFC has eight FTE.
Forty percent comes from the County general fund, and 40% comes from
grants. Through attrition, they will already be making some cuts.
Chair DeBone said this fits into the Juvenile Justice discussion and prevention
ideas. Mr. Johnson stated they have talked about youth development but he is
not sure how much this ties in. Commissioner Baney said the highest
investment is in the detention piece, and that was not the original intent. She
sees good alignment being in place so they can get to where the CCO's want
them to be. The partners will have to contribute, but there may need to be a
plan that segregates at some point. One of the counties, Jefferson, has never
embraced this view and does not seem to place the same value on it.
Chair DeBone said that Jefferson County has offered to send all their juveniles
here rather than to NorCor. Commissioner Baney stated that she hopes to never
have to deal with this situation at this level. Mr. Kropp said they would have to
pay for a percentage of the use and operations.
Minutes of Board of Commissioners' Work Session Monday, September 24, 2012
Page 4 of 7
Commissioner Baney said that she would like to see this hub idea proceed with
caution when working with the other two counties. Ms. Saraceno said that
Jefferson County would not fund their position after this fiscal year; Crook
County does mostly direct services, while Deschutes County relies on
nonprofits for this type of work. She values the regional concept, but loyalty
must be to Deschutes County and the overall goal.
Commissioner Unger feels the County can be adaptive and should be able to
keep the good work now being done on track.
Mr. Davidson said the Advisory Board works off by-laws, and they are losing
members. They want to continue their work in the meantime. He asked if they
could hold their by-laws in abeyance and still continue work. They are
supposed to be recruiting members but they don't have the details to provide to
applicants. Commissioner Baney feels that they can't get below five members.
Mr. Davidson stated they have eleven now, but some terms are expiring in
December.
Mr. Johnson stated that in a month or two there might be some staffing and
financial recommendations for the Board to consider and things may be a bit
more stable.
Mr. Davidson feels that they feel the direction they are going is the right one.
The biggest thing is making sure while the ELC develops that no gaps in
service are left. That is the bottom line for the coalition. They don't know
what is going to happen on the legislative side of things, and hope things are not
moving along too fast.
Ms. Saraceno said that they are participating in a kickoff of the "Keep Kids
Safe" license plate launch in Salem.
Mr. Davidson said he appreciates the thought and work going into the jail and
juvenile detention issues, and that they want to keep prevention in the loop. He
suggested they amortize out what is built or used over a period of years.
Prevention is an important part of this.
The meeting recessed at 3:15 p.m., at which time the Board went into executive
session under ORS 192.660(2)(h), pending or threatened litigation. The following
action was taken after executive session.
Minutes of Board of Commissioners' Work Session Monday, September 24, 2012
Page 5 of 7
UNGER: Based on a discussion in executive session, move approval of a
consent to waive a potential conflict of interest regarding the law
firm of Harrang Long representing Pronghorn interests, but that
Harrang Long is also representing the County on various issues.
This is subject to legal counsel review of the waiver document, and
Mark Pilliod is authorized to sign said document.
BANEY: Second.
VOTE: UNGER: Yes.
BANEY: Yes.
DEBONE: Chair votes yes.
In view of community air quality concerns due to recent wildfires, the Health
Department has indicated there is some emergency health funding available to
help install air filters in Sisters schools. Funds would go to the Clean Air Fund
at the Bank of the Cascades.
UNGER: Move approval of this disbursement.
DEBONE: Second.
VOTE: UNGER: Yes.
BANEY: Yes.
DEBONE: Chair votes yes.
At the regional AOC meeting, there was a fair amount of discussion, primarily
with Harney and Crook counties, regarding concerns about juvenile detention
and long-term needs. Mr. Kropp stated this would not be shared governance.
Commissioner Baney added that the County might determine what was
discussed is not the best path to take. What the other agencies need is the initial
intake, but they may be using NorCor for the rest.
Chair DeBone said there was discussion regarding having the AOC annual
conference somewhere other than in the valley during non-election years.
At the meeting, about a half-hour was spent talking about the CCO's -
Coordinated Care Organizations.
Minutes of Board of Commissioners' Work Session Monday, September 24, 2012
Page 6 of 7
Commissioner Baney said she was approached regarding the designation of the
part of Highway 97 through the City of La Pine as Ashton Eaton Boulevard.
The `Boulevard' designation is an issue for ODOT. The City can work with the
Post Office to change the name any way that they want, but some at the City
want the County to rename this section on County maps as well. ODOT will
not officially change this on their maps or other documents, but may allow
additional signage. This is because the person is still living, and many
communities would want a similar type of change to honor local heroes or
others. Overall, this could be very confusing to the public and visitors.
Mr. Kropp stated he would find out from Road, 911, Community Development
and the Sheriff how this might affect their operations.
Commissioner Baney has been asked to be vice chair of the Next Generation
Committee of NACo. The mission is to engage members throughout the nation
that are county officials under the age of fifty. It would require her to attend
several conferences. She intends to go to NACo as usual. The Commissioners
decided the travel costs of this new membership could not be supported by the
budget.
Being no further discussion, the meeting adjourned at 4:45 p.m.
DATED this Day of -0eA4q11,-- 2012 for the
Deschutes County Board of Commissioners.
Anthony DeBone, Chair
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ATTEST:
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Recording Secretary
Alan Unger, Vice Chair
Tammy ey, om issioner
Minutes of Board of Commissioners' Work Session
Page 7 of 7
Monday, September 24, 2012
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Monthly Meeting with Board of Commissioners
Finance Director/Treasurer
AGENDA
September 24, 2012
(1) Monthly Investment Report
(2) August 2012 Financials
(3) Approval of the Investment Policy Guidelines
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Memorandum
Date: September 17, 2012
To: Board of County Commissioners
Erik Kropp, Interim County Administrator
From: Marty Wynne, Finance Director
RE: Monthly Financial Reports
Attached please find August 2012 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
Two Months Ended August 31, 2012
RESOURCES:
Beg. Net Working Capital
Revenues
Current & Prior 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 % CO. %
$ 8,700,000 $ 9,046,110 $ 346,110 100% 104%
L FY 2013 Year End $
Bud et Proiection Variance
$ 8,700,000 $ 9,046,110 $ 346,110
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)
3,479,527
384,920
(3,094,607)
17%
2%
a)
20,877,160
20,877,160
-
396,955
853,758
456,803
17%
36%
b)
2,381,731
2,381,731
-
124,771
204,978
80,207
17%
27%
c)
748,626
748,626
-
230,004
277,439
47,435
17%
20%
1,380,023
1,380,023
-
2,066
4,117
2,051
17%
33%
c)
12,398
12,398
-
30,782
12,814
(17,968)
17%
7%
184,694
184,694
-
33,150
72,398
39,248
17%
36%
c)
198,900
198,900
-
11,400
150
(11,250)
17%
0%
d)
68,400
68,400
-
16,541
15,707
(834)
17%
16%
99,244
99,244
-
333
333
0
17%
17%
2,000
2,000
-
4,325,529
1,826,614
(2,498,915)
17%
7%
25,953,176
25,953,176
-
13,025,529
10,872,724
(2,152,805)
17%
31%
34,653,176
34,999,286
346,110
Exp.
590,205
528,720
61,485
17%
15%
3,541,227
3,541,227
-
244,606
174,673
69,933
17%
12%
1,467,638
1,467,638
-
12,064
11,856
208
17%
16%
72,385
72,385
-
879,111
813,207
65,904
17%
15%
5,274,667
5,274,667
-
138,978
127,708
11,270
17%
15%
833,865
833,865
-
43,499
39,296
4,203
17%
15%
260,992
260,992
-
45,338
43,854
1,484
17%
16%
272,027
272,027
-
20,392
19,607
785
17%
16%
122,349
122,349
-
270,779
152,326
118,453
17%
9%
e)
1,624,671
1,624,671
-
1,354,451
1,354,451
17%
n/a
8,126,703
-
8,126,703
3,599,423
1,911,248
1,688,175
17%
9%
21,596,524
13,469,821
8,126,703
2,176,109
2,080,747
95,363
17%
16%
13,056,652
13,056,652
-
5,775,532
3,991,994
1,783,538
17%
12%
34,653,176
26,526,473
8,126,703
7,249,998
6,880,730
(369,267)
-
8,472,813
8,472,813
a) Current year taxes not due until November
b) Includes annual payments: PILT $730,983
c) A & T Grant received quarterly-July, October, January & April
d) State payment received quarterly
e) Budget includes $576,736 payment to LED#2. Will not be expended until June 2013
Page 1
COMM JUSTICE-JUVENILE
Statement of Financial Operating Data
Two Months Ended August 31, 2012
Year to Date
FY 2013
Year End
Budget
Actual
Variance
FY %
Coll. %
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital
$1,010,415
$ 995,051
$ (15,364)
100%
98%
$1,010,415
$ 995,051
$ (15,364)
Revenues
Federal Grants
1,000
-
(1,000)
17%
0%
6,000
6,000
-
SB #1065-Court Assess.
8,333
3,279
(5,054)
17%
7%
50,000
50,000
-
Discovery Fee
2,167
1,810
(357)
17%
14%
13,000
13,000
-
Food Subsidy
3,500
2,220
(1,280)
17%
11%
21,000
21,000
-
OYA Basic & Diversion
62,558
-
(62,558)
17%
0%
a)
375,347
375,347
-
Inmate/Prisoner Housing
10,000
23,400
13,400
17%
39%
b)
60,000
85,000
25,000
Inmate Commissary Fees
17
-
(17)
17%
0%
100
100
-
Contract Payments
20,333
4,466
(15,868)
17%
4%
c)
122,000
122,000
-
Miscellaneous
33
-
(33)
17%
0%
200
200
-
Program Fees
8
-
(8)
17%
0%
50
50
-
MIP Diversion Fees
167
225
58
17%
23%
1,000
1,000
-
Interest on Investments
1,333
1,155
(178)
17%
14%
8,000
8,000
-
Leases
200
300
100
17%
25%
1,200
1,200
-
Grants - Private
83
719
636
17%
144%
b)
500
1,100
600
CFC Interfund Grant
20,944
-
(20,944)
17%
0%
d)
125,661
125,661
-
Interfund Grant - Gen Fund
3,333
-
(3,333)
17%
0%
d)
20,000
20,000
-
Total Revenues
134,009
37,573
(96,436)
17%
5%
804,058
829,658
25,600
Transfers In-General Fund 890,754 890,754 - 17%
TOTAL RESOURCES 2,035,178 1,923,378 (111,800) 17%
REQUIREMENTS:
Expenditures
Community Justice-Juvenile
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
17% 5,344,523 5,344,523 -
27% 7,158,996 7,169,232 10,236
Exp.
845,836
834,035
11,801
17%
16%
5,075,017
5,075,017 -
198,993
151,353
47,640
17%
13%
1,193,960
1,193,960 -
17
-
17
17%
0%
100
100 -
8,400
-
8,400
17%
0%
50,400
50,400 -
139,920
-
139,920
17%
n/a
839,519
- 839,519
1,193,166
985,389
207,777
17%
14%
7,158,996
6,319,477 839,519
842,012
937,989
95,977
-
849,755 849,755
a) Payments received quarterly
b) Revenues trending higher than anticipated
c) Contract payment reimbursement requests submitted monthly, receive 1-2 months in arrears
d) Grants received quarterly
Page 2
SHERIFF - Fund 255
Statement of Financial Operating Data
Two Months Ended August 31, 2012
Year to Date
2013
F
Year End
Budget
Actual
Variance
FY %
Coll. %
Bu
d get
Projection
Variance
RESOURCES:
Beg. Net Working Capital
$ -
$ -
$ -
100%
n/a
$ -
$ $ _
Revenues
Law Enf Dist Countywide
3,760,271
3,059,415
(700,856)
17%
14%
22,561,626
18,951,537
(3,610,089)
17%
14%
Total Revenues
6,167,220
5,141,191
(1,026,029)
17%
14%
37,003,318
31,337,723
(5,665,595)
TOTAL RESOURCES
6,167,220
5,141,191
(1,026,029)
17%
14%
37,003,318
31,337,723
(5,665,595)
REQUIREMENTS:
Exp. -0/61
EXPENDITURES & TRANSFERS
Sheriffs Division
377,272
414,375
(37,103)
17%
18%
2,263,630
2,263,530
100
Civil
133,165
108,228
24,937
17%
14%
798,989
798,889
100
Automotive/Communications
300,104
490,298
(190,194)
17%
27% a)
1,800,625
1,805,150
(4,525)
Investigations/Evidence
251,363
255,378
(4,015)
17%
17%
1,508,180
1,508,080
100
Patrol/Civil/Comm Supp
1,378,226
1,288,733
89,493
17%
16% b)
8,269,358
8,219,358
50,000
Records
119,603
96,136
23,467
17%
13%
717,617
717,517
100
Adult Jail
1,723,679
1,584,481
139,198
17%
15% b)
10,342,072
10,292,072
50,000
Court Security
50,500
48,795
1,705
17%
16%
303,001
302,901
100
Emergency Services
32,422
31,163
1,259
17%
16%
194,533
194,433
100
Special Services Division
223,218
228,607
(5,389)
17%
17%
1,339,308
1,339,308
-
Regional Work Center
443,846
405,657
38,189
17%
15%
2,663,078
2,662,978
100
Training Division
84,158
69,431
14,727
17%
14%
504,950
504,850
100
Other Law Enforcement' Svcs
107,251
105,701
1,550
17%
16%
643,504
643,404
100
Non-Departmental
14,209
14,209
0
17%
17%
85,253
85,253
-
Contingency
928,203
-
928,203
17%
n/a
5,569,220
-
5,569,220
TOTAL REQUIREMENTS
6,167,219
5,141,191
1,026,028
17%
14%
37,003,318
31,337,723
5,665,595
NET (Resources - Requirements)
_
* Revenues from LED #1 & LED #2 adjusted monthly to equal
actual expendi
tures
a) FY 2013 appropriated amount, $360,690 for payment Deschutes County C
ommuni
cation System Fund expended in July 2012
b) Projected variance due to delays in filling open positions
Page 3
Fund 701 LED-Countywide
Statement of Financial Operating Data
Two Months Ended August 31, 2012
Year to Date
FY 2013
Year End
Budget
Actual
Variance
FY %
Coll. %
I
Budget
I
Projection
I
Variance
RESOURCES:
Beg. Net Working Capital
$4,507,352
$ 5,883,963
$ 1,376,611
100%
131%
$ 4,507,352
$5,883,963
$ 1,376,611
Tax Revenues - Current
2,564,290
-
(2,564,290)
17%
0% a)
15,385,740
15,385,740
-
Tax Revenues - Prior
73,333
283,458
210,125
17%
64%
440,000
440,000
-
Federal Grants & Reimb
5,000
-
(5,000)
17%
0%
30,000
30,000
-
State Grant
12,333
9,080
(3,253)
17%
12%
74,000
74,000
-
Transp. of State Wards
833
-
(833)
17%
0%
5,000
5,000
-
SB 1145
246,665
369,998
123,333
17%
25%
1,479,991
1,479,991
-
Prisoner Housing
8,333
-
(8,333)
17%
0%
50,000
50,000
-
Des. Cty Video Lottery Grant
833
5,000
4,167
17%
100%
5,000
5,000
-
Des Cty Court Security
40,167
40,018
(149)
17%
17%
241,000
241,000
-
Des Cty Juvenile Contract
697
-
(697)
17%
0%
4,180
4,180
-
Transport
83
410
327
17%
82%
500
500
-
Other
583
6,500
5,917
17%
186%
3,500
6,500
3,000
DC Fair & Expo Center
667
756
89
17%
19%
4,000
4,000
-
Inmate Commissary Fees
1,667
1,518
(149)
17%
15%
10,000
10,000
-
Work Center Work Crews
8,333
1,055
(7,278)
17%
2%
50,000
50,000
-
Concealed Handgun Classes
583
850
267
17%
24%
3,500
3,500
-
Inmate Telephone Fee
13,333
5,710
(7,623)
17%
7%
80,000
80,000
-
Soc Sec Incentive-Fed
833
1,000
167
17%
20%
5,000
5,000
-
Miscellaneous
833
1,432
599
17%
29%
5,000
5,000
-
Oregon Mentors
167
-
(167)
17%
0%
1,000
1,000
-
Debit Card Fee
17
71
54
17%
71%
100
100
-
Medical Services Reimb
2,167
259
(1,908)
17%
2%
13,000
13,000
-
Restitution
833
-
(833)
17%
0%
5,000
5,000
-
Sheriff Fees
41,667
42,834
1,167
17%
17%
250,000
250,000
-
Interest
4,722
5,441
719
17%
19%
28,333
28,333
-
Interest on Unsegregated
589
67
(522)
17%
2%
3,533
3,533
-
Donations - "Shop with a Cop"
8,650
11,288
2,638
17%
22%
51,897
51,897
-
Sale of Reportable Assets
833
-
(833)
17%
0%
5,000
5,000
-
Total Revenues
3,039,044
786,746
(2,252,298)
17%
4%
18,234,274
18,237,274
3,000
TOTAL RESOURCES
7,546,396
6,670,709
(875,687)
17%
29%
22,741,626
24,121,237
1,379,611
REQUIREMENTS:
Exp.
Fund 255 Departments:
Sheriffs Services
352,210
386,848
(34,639)
17%
18%
2,113,257
2,113,164
93
Civil
133,165
108,228
24,937
17%
14%
798,989
798,889
100
Auto/Comm
110,663
180,797
(70,134)
17%
27%
663,980
665,649
(1,669)
Adult Jail
1,723,679
1,584,481
139,197
17%
15%
10,342,072
10,292,072
50,000
Court Security
50,500
48,795
1,705
17%
16%
303,001
302,901
100
Emergency Services
32,422
31,163
1,259
17%
16%
194,533
194,433
100
Special Services
154,453
158,182
(3,729)
17%
17%
926,721
926,721
-
Work Center
443,846
405,657
38,190
17%
15%
2,663,078
2,662,978
100
Training
51,446
42,443
9,003
17%
14%
308,676
308,615
61
Other (CODE, Forensic)
107,251
105,701
1,550
17%
16%
643,504
643,404
100
Non Dept - ISF Charges
7,119
7,119
(0)
17%
17%
42,712
42,712
-
Contingency
593,517
-
593,517
17%
n/a
3,561,103
-
3,561,103
Total to Fund 255
3,760,271
3,059,415
700,856
22,561,626
18,951,537
3,610,089
Transfer to Reserve Fund (703)
16,667
-
16,667
17%
0%
100,000
100,000
-
Non Dept - Comm System Res
13,333
-
13,333
17%
0%
80,000
80,000
-
Total Requirements
3,790,271
3,059,415
730,855
17%
13%
22,741,626
19,131,537
3,610,089
Net
3,756,125
3,611,294
(144,831)
-
4,989,699
4,989,699
a) Current year taxes not due until November
" Payment to Sheriffs Fund adjusted monthly to equal actual expenditures attributable to countywide services. Page 4
Fund 702 LED Rural
Statement of Financial Operating Data
Two Months Ended August 31, 2012
RESOURCES:
Beg. Net Working Capital
Revenues
Tax Revenues - Current
Tax Revenues - Prior
Federal Grants & Reimb
Federal Grants-BLM
US Forest Service
Bureau of Reclamation
State Grant
SB #1065 Court Assessment
Marine Board License Fee
Des Cty General Fund Grant
Des Cty Transient Room Tax
Des Cty Tax Office Contract
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
False Alarm Fees
Restitution
Sheriff Fees
Court Fines & Fees
Impound Fees
Restitution - Street Crimes
Seizure/Forfeiture
Interest
Interest on Unsegregated
Donations
Sale of Equip & Material
Sale of Reportable Assets
Total Revenues
TOTAL RESOURCES
Year to Date FY 2013 Year End
Budget Actual Variance FY % Coll. % Bud et Projection Variance
$ 2,859,915 $ 3,244,571 $ 384,656 100% 113% $ 2,859,915 $ 3,244,571 $ 384,656
1,258,333
-
(1,258,333)
38 , 333
139,318
100,985
2,500
-
(2,500)
4,333
-
(4,333)
12,500
-
(12,500)
4,333
(0)
(4,333)
31,532
24,751
(6,781)
9,167
3,279
(5,888)
23,682
-
(23,682)
96,123
-
(96,123)
345,544
345,544
0
83
-
(83)
77,993
77,993
0
9,061
9,061
-
9,061
9,061
-
167
-
(167)
6,667
-
(6,667)
833
-
(833)
1,667
630
(1,037)
1,000
3,506
2,506
333
400
67
833
25
(808)
1,667
2,028
361
20,000
19,795
(205)
667
1,300
633
83
-
(83)
167
-
(167)
1,667
2,409
742
300
34
(266)
-
2,500
2,500
1,667
33
(1,634)
6,667
-
(6,667)
17%
0% a)
7,550,000
7,550,000 -
17%
61%
230,000
230,000 -
17%
0%
15,000
15,000 -
17%
0%
26,000
26,000 -
17%
0%
75,000
75,000 -
17%
0%
26,000
26,000 -
17%
13%
189,194
189,194 -
17%
6%
55,000
55,000 -
17%
0%
142,091
142,091 -
17%
0%
576,735
576,735 -
17%
17%
2,073,265
2,073,265 -
17%
0%
500
500 -
17%
17%
467,960
467,960 -
17%
17%
54,366
54,366 -
17%
17%
54,366
54,366 -
17%
0%
1,000
1,000 -
17%
0%
40,000
40,000 -
17%
0%
5,000
5,000 -
17%
6%
10,000
10,000 -
17%
58%
6,000
6,000 -
17%
20%
2,000
2,000 -
17%
1%
5,000
5,000 -
17%
20%
10,000
10,000 -
17%
16%
120,000
120,000 -
17%
33%
4,000
4,000 -
17%
0%
500
500 -
17%
0%
1,000
1,000 -
17%
24%
10,000
10,000 -
17%
2%
1,800
1,800 -
17%
n/a
-
2,500 2,500
17%
0%
10,000
10,000 -
17%
0%
40,000
40,000 -
1,966,963 641,666 (1,325,297)
4,826,878 3,886,237 (940,641)
50% 5% 11,801,777 11,804,277 2,500
50% 27% 14,661,692 15,048,848 387,156
REQUIREMENTS:
Exp.
Fund 255 Departments:
Sheriffs Services
25,062
27,527
(2,465)
17%
18%
150,373
150,366
7
Auto/Comm
189,441
309,500
(120,060)
17%
27%
1,136,645
1,139,501
(2,856)
Investigations
251,363
255,378
(4,014)
17%
17%
1,508,180
1,508,080
100
Patrol
1,378,226
1,288,733
89,494
17%
16%
8,269,358
8,219,358
50,000
Records
119,603
96,136
23,467
17%
13%
717,617
717,517
100
Special Services
68,765
70,425
(1,660)
17%
17%
412,587
412,587
-
Training
32,712
26,988
5,724
17%
14%
196,274
196,235
39
Non Dept - ISF Charges
7,090
7,090
(0)
17%
17%
42,541
42,541
-
Contingency
334,686
-
334,686
17%
n/a
2,008,117
-
2,008,117
Transfer to Reserve Fund (704)
16,667
-
16,667
17%
0%
100,000
100,000
-
Non Dept - Comm System Res
20,000
-
20,000
17%
0%
120,000
120,000
-
Total Requirements
2,443,615
2,081,776
361,839
17%
14%
14,661,692
12,606,186
2,055,506
Net
2,383,263
1,804,461
(578,802)
-
2,442,662
2,442,662
a) Current year taxes not due until November
Page 5
Payment to Sheriffs Fund adjusted monthly to equal actual expenditures attributable to rural services.
PUBLIC HEALTH
Statement of Financial Operating Data
Two Months Ended August 31, 2012
Year to Date
FY 2013
Year End
I Budget
Actual
Variance
FY %
I
Coll. %
Budget
I
Projection
Variance
RESOURCES:
Beg. Net Working Capital
$1,336,051
$ 1,327,199
$ (8,852)
100%
99%
$1,336,051
$1,327,199
$ (8,852)
Revenues
Medicare Reimbursement
167
-
(167)
17%
0%
1,000
1,000
-
Federal Grant
-
5,000
5,000
17%
n/a
-
5,000
5,000
Federal Grant (ARRA)
33,333
-
(33,333)
17%
0%
200,000
200,000
-
State Grant
435,861
-
(435,861)
17%
0% a)
2,615,168
2,615,168
-
Child Dev & Rehab Center
6,602
-
(6,602)
17%
0%
39,609
39,609
-
State Miscellaneous
22,457
2,908
(19,549)
17%
2%
134,740
134,740
-
OMAP
104,598
47,942
(56,656)
17%
8%
627,588
627,588
-
Title 19
59
-
(59)
17%
n/a
352
352
-
Family Planning Exp Proj
91,667
8,482
(83,185)
17%
2%
550,000
550,000
-
Local Grants
22,802
-
(22,802)
17%
0%
136,810
136,810
-
Environmental Health-Water
15,367
-
(15,367)
17%
0%
92,200
92,200
-
Contract Payments
-
10,000
10,000
17%
n/a
-
10,000
10,000
Miscellaneous
-
700
700
17%
n/a
-
700
700
Patient Insurance Fees
32,200
16,412
(15,788)
17%
8%
193,200
193,200
-
Health Dept/Patient Fees
17,183
13,146
(4,037)
17%
13%
103,100
103,100
-
Vital Records-Birth
6,833
7,340
507
17%
18%
41,000
41,000
-
Vital Records-Death
16,667
17,650
983
17%
18%
100,000
100,000
-
Environmental Health-Lic Fac
120,008
42,916
(77,092)
17%
6%
720,050
720,050
-
Interest on Investments
2,000
1,053
(947)
17%
9%
12,000
12,000
-
Donations
883
17,401
16,518
17%
328%
5,300
22,277
16,977
Interfund Contract
26,438
-
(26,438)
17%
0%
158,629
158,629
-
Administrative Fee
133
133
0
17%
17%
800
800
-
Total Revenues
955,258
191,083
(764,175)
17%
3%
5,731,546
5,764,223
32,677
Transfers In-General Fund
391,560
391,560
-
17%
17%
2,349,357
2,349,357
-
Transfers In-PH Res Fund
10,023
-
(10,023)
17%
0%
60,136
60,136
-
Transfers In-Gen. Fund Other
10,850
-
(10,850)
17%
0%
65,100
65,100
-
TOTAL RESOURCES
2,703,742
1,909,842
(793,900)
17%
20%
9,542,190
9,566,015
23,825
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
Exp.
1,057,939 1,012,625
45,314
17%
16%
6,347,635
6,347,635 -
319,537 249,099
70,438
17%
13%
1,917,220
1,917,220 -
10,833 -
10,833
17%
0% b)
65,000
- 65,000
26,200 -
26,200
17%
0%
157,200
157,200 -
175,856 -
175,856
17%
n/a
1,055,135
- 1,055,135
1,590,365 1,261,724
328,641
17%
13%
9,542,190
8,422,055 1,120,135
NET (Resources - Requirements) 1,113,377 648,119 (465,258) - 1,143,960 1,143,960
a) State grant for July will be received in September. Payment is pending until after the grant award is executed
b) Capital Outlay expense for the OCHIN System expended in FY 2012
Page 6
BEHAVIORAL HEALTH
Statement of Financial Operating Data
Two Months Ended August 31, 2012
Year to Date
FY 2013
Year End
Budget
Actual
Variance
FY %
Coll. %
Budget
Project
ion
Variance
RESOURCES:
Beg. Net Working Capital
$ 3,320,968 $
3,113,095
$ (207,873)
100%
940/6
$ 3,320,968
$ 3,113,095
$ (207,873)
Revenues
Marriage Licenses
1,083
1,915
832
17%
29%
6,500
6,500
-
Divorce Filing Fees
26,667
20,642
(6,025)
17%
13%
160,000
160,000
-
Domestic Partnership Fee
8
30
22
17%
67%
45
100
55
Federal Grants
42,058
-
(42,058)
17%
0% a)
252,349
252,349
-
Federal Grant (ARRA)
10,625
-
(10,625)
17%
0%
63,750
63,750
-
State Grants
1,288,433
243,256
(1,045,177)
17%
3%
7,730,599
7,730,599
-
State Miscellaneous
10,310
-
(10,310)
17%
0%
61,860
61,860
-
Adult Mental Health Initiative
33,333
-
(33,333)
17%
0%
200,000
200,000
-
Title 19
44,908
27,151
(17,757)
17%
10%
269,446
269,446
-
Liquor Revenue
23,583
23,854
271
17%
17%
141,500
141,500
-
School Districts
11,500
-
(11,500)
17%
0%
69,000
69,000
-
Miscellaneous
-
495
495
17%
n/a
-
5,000
5,000
Patient Insurance Fees
14,589
20,532
5,943
17%
23%
87,532
87,532
-
Patient Fees
158
255
97
17%
27%
950
950
-
Interest on Investments
4,167
3,500
(667)
17%
14%
25,000
25,000
-
Rentals
3,083
1,000
(2,083)
17%
5%
18,500
18,500
-
Administrative Fee
882,088
862,088
(20,000)
17%
16%
5,292,527
5,292,527
-
Interfund Contract-Gen Fund
21,167
-
(21,167)
17%
0% a)
127,000
127,000
-
Total Revenues
2,417,760
1,204,718
(1,213,042)
17%
8%
14,506,558
14,511,613
5,055
Transfers In-General Fund
217,965
217,965
-
17%
17%
1,307,787
1,307,787
-
Transfers In-OHP-CDO
80,749
80,749
-
17%
17%
484,494
484,494
-
Transfers In-Acute Care Svcs
44,106
44,106
-
17%
17%
264,631
264,631
-
Transfers In-ABHA
87,340
87,340
-
17%
17%
524,039
524,039
-
TOTAL RESOURCES
6,168,888
4,747,972
(1,420,915)
17%
23%
20,408,477
20,205,659
(202,818)
REQUIREMENTS:
Exp.
Expenditures
Personal Services
1,874,581
1,795,357
79,224
17%
16%
11,247,487
11,247,487
-
Materials and Services
1,099,039
556,797
542,242
17%
8%
6,594,235
6,594,235
-
Capital Outlay
17
-
17
17%
0%
100
-
100
Transfers Out
34,000
-
34,000
17%
0%
204,000
204,000
-
Contingency
393,776
-
393,776
17%
n/a
2,362,655
-
2,362,655
TOTAL REQUIREMENTS
3,401,413
2,352,154
1,049,259
17%
12%
20,408,477
18,045,722
2,362,755
NET (Resources - Requirements)
2,767,475
2,395,818
(371,656)
-
2,159,937
2,159,937
a) Received quarterly, in arrears
Page 7
COMMUNITY DEVELOPMENT
Statement of Financial Operating Data
Two Months Ended August 31, 2012
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
Total Revenues
Transfers In
General Fund - Gen Ops
General Fund - UR Planning
A&T Reserve (D/S assistance)
Other
TOTAL RESOURCES
Year to Date FY 2013 Year End
Budget Actual Variance FY % Coll. % Budget Projection Variance
$ 10,000
192,482 $
182,482
100%
1925%
$ 10,000
$ 192,482 182,482
3,682
6,971
3,289
17%
32%
22,090
22,090 -
208
290
82
17%
23%
1,250
1,250 -
27,700
35,460
7,760
17%
21%
166,200
166,200 -
212,263
228,331
16,068
17%
18%
1,273,575
1,273,575 -
42,667
62,459
19,792
17%
24%
256,000
256,000 -
18,600
16,624
(1,976)
17%
15% a)
111,600
111,600 -
52,162
57,290
5,128
17%
18%
312,971
312,971 -
106,225
109,735
3,510
17%
17%
637,350
637,350 -
37,737
47,286
9,549
17%
21%
226,421
226,421 -
501,244
564,446
63,202
17%
19%
3,007,457
3,007,457 -
142,478
142,478
-
17%
17%
854,872
854,872 -
82,560
82,560
-
17%
17%
495,360
495,360 -
14,930
-
(14,930)
17%
0%
89,577
89,577 -
17
-
(17)
17%
0%
100
- (100)
751,229
981,966
230,737
17%
22%
4,457,366
4,639,748 182,382
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Admin-Operations
225,532
228,620
(3,088)
Admin-GIS
19,630
19,004
626
Admin-Code Enforcement
38,154
35,661
2,493
Building Safety
103,515
100,705
2,810
Electrical
33,872
31,141
2,731
Contract Services
23,624
22,520
1,104
Env Health-On Site Pgm
26,606
24,954
1,652
Planning-Current
107,053
97,271
9,782
Planning-Long Range
77,234
65,511
11,723
Transfers Out (D/S Fund)
29,859
-
29,859
Contingency
57,817
-
57,817
Exp.
17%
17%
1,353,189
1,353,189 -
17%
16%
117,778
117,778 -
17%
16%
228,925
228,925 -
17%
16%
621,087
621,087 -
17%
15%
203,231
203,231 -
17%
16%
141,745
141,745 -
17%
16%
159,636
159,636 -
17%
15%
642,315
642,315 -
17%
14%
463,401
463,401 -
17%
0%
179,155
179,155 -
17%
n/a
346,904
- 346,904
TOTAL REQUIREMENTS 742,896 625,387 117,509 17% 14%
NET (Resources - Requirements) 8,333 356,579 348,246
Revenues 564,446
Expenditures 625,387
Net from Operations (60,941)
a) Revenue typically lags 1-2 months behind due to billing cycles
4,457,366 4,110,462 346,904
529,286 529,286
3,007,457 3,007,457 -
4,457,366 4,110,462 346,904
(1,449,909) (1,103,005) 346,904
Page 8
ROAD
Statement of Financial Operating Data
Two Months Ended August 31, 2012
Year to Date
FY 2013
Year End
Budget
Actual
Variance
FY%
Col%
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital
$ 4,719,551 $
4,940,444
$ 220,893
100%
105%
$ 4,719,551
$ 4,940,444
$ 220,893
Revenues
System Development Charge
-
693
693
17%
n/a
-
693
693
Federal Grant (ARRA)
1,167
-
(1,167)
17%
0%
7,000
7,000
-
Mineral Lease Royalties
6,667
4,151
(2,516)
17%
10%
40,000
40,000
-
Forest Receipts
66,138
-
(66,138)
17%
0%
a)
396,826
396,826
-
State Miscellaneous
90,382
-
(90,382)
17%
0%
b)
542,290
542,290
-
Motor Vehicle Revenue
1,798,341
1,626,947
(171,394)
17%
15%
10,790,043
10,790,043
-
City of Bend
4,167
-
(4,167)
17%
0%
c)
25,000
25,000
-
City of Redmond
58,333
-
(58,333)
17%
0%
c)
350,000
350,000
-
City of Sisters
1,667
-
(1,667)
17%
0%
c)
10,000
10,000
-
City of La Pine
1,667
-
(1,667)
17%
0%
c)
10,000
10,000
-
Admin Recovery (SDC)
-
722
722
17%
n/a
-
1,000
1,000
Miscellaneous
3,333
1,915
(1,418)
17%
10%
20,000
20,000
-
Road Vacations
167
-
(167)
17%
0%
1,000
1,000
-
Interest on Investments
2,500
5,366
2,866
17%
36%
15,000
15,000
-
Interfund Contract
115,000
-
(115,000)
17%
0%
d)
690,000
690,000
-
Equipment Repairs
36,667
18,826
(17,841)
17%
9%
220,000
220,000
-
Vehicle Repairs
15,000
-
(15,000)
17%
0%
d)
90,000
90,000
-
LID Construction
1,667
-
(1,667)
17%
0%
d)
10,000
10,000
-
Vegetation Management
4,167
-
(4,167)
17%
0%
d)
25,000
25,000
-
Forester
4,167
-
(4,167)
17%
0%
d)
25,000
25,000
-
Car Washes
667
-
(667)
17%
0%
4,000
4,000
-
Car Rental
167
-
(167)
17%
0%
1,000
1,000
-
Sale of Equip & Material
120,600
6,931
(113,669)
17%
1%
723,600
723,600
-
Total Revenues
2,332,631
1,665,551
(667,080)
17%
12%
13,995,759
13,997,452
1,693
Trans In - Solid Waste
46,045
-
(46,045)
17%
0%
e)
276,272
276,272
-
Trans In - Transp SDC
41,667
-
(41,667)
17%
0%
e)
250,000
250,000
-
Trans In-Road Imp Res
2,000
-
(2,000)
17%
0%
d)
12,000
12,000
-
TOTAL RESOURCES
7,141,894
6,605,995
(494,232)
17%
37%
19,253,582
19,476,168
222,586
REQUIREMENTS:
Exp. °i°
Expenditures
Personal Services
894,200
896,407
(2,207)
17%
17%
5,365,202
5,365,202
-
Materials and Services
1,573,110
2,137,965
(564,855)
17%
23%
0
9,438,662
9,438,662
-
Capital Outlay
339,550
6,684
332,866
17%
0%
2,037,300
2,037,300
-
Transfers Out
45,833
-
45,833
17%
0%
275,000
275,000
-
Contingency
356,236
-
356,236
17%
n/a
2,137,418
-
2,137,418
TOTAL REQUIREMENTS
3,208,929
3,041,056
167,873
17%
16%
19,253,582
17,116,164
2,137,418
NET (Resources - Requirements)
3,932,965
3,564,939
(326,359)
-
2,360,004
2,360,004
a) Payment received annually in January
b) Payment expected in November
c) Billed upon completion of work
d) Payments to be received in June 2013 from other Road Department funds
e) Payments made quarterly Page 9
f) Expenditures are seasonal and higher during summer months
ADULT PAROLE & PROBATION
Statement of Financial Operating Data
Two Months Ended August 31, 2012
Year to Date
FY 2013
Year End
Budget
Actual
Variance
FY %
Coll. %
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital
$ 570,000
$ 630,226
$ 60,226
100%
111%
$ 570,000
$ 630,226 $ 60,226
Revenues
DOC Measure 57
36,540
-
(36,540)
17%
0%
a)
219,240
219,240 -
State Miscellaneous
717
-
(717)
17%
0%
b)
4,301
4,301 -
Alternate Incarceration
2,500
-
(2,500)
17%
0%
c)
15,000
15,000 -
State Subsidy
2,304
3,457
1,153
17%
25%
13,826
13,826 -
SB 1145
458,092
687,139
229,047
17%
25%
2,748,556
2,748,556 -
Probation Work Crew Fees
3,750
2,910
(840)
17%
13%
22,500
22,500 -
Miscellaneous
750
442
(308)
17%
10%
4,500
4,500 -
Electronic Monitoring Fee
21,667
26,405
4,738
17%
20%
130,000
130,000 -
Probation Superv. Fees
31,667
29,413
(2,254)
17%
15%
190,000
190,000 -
Interest on Investments
1,500
726
(774)
17%
8%
9,000
9,000 -
Interfund - Sheriff
8,333
8,333
0
17%
17%
50,000
50,000 -
Crime Prevention Grant
8,333
-
(8,333)
17%
0%
c)
50,000
50,000 -
CFC-Domestic Violence
12,472
-
(12,472)
17%
0%
c)
74,832
74,832 -
Total Revenues
588,625
758,826
170,201
17%
21%
3,531,755
3,531,755 -
Transfers In-General Fund
72,554
72,554
-
17%
17%
435,328
435,328 -
TOTAL RESOURCES
1,231,179
1,461,605
230,426
17%
32%
4,537,083
4,597,309 60,226
REQUIREMENTS: Exp.
Expenditures
Personal Services
515,215
485,996
29,219
17%
16%
3,091,291
3,091,291
-
Materials and Services
148,281
108,147
40,134
17%
12%
889,687
889,687
-
Capital Outlay
17
-
17
17%
0%
100
-
100
Contingency
92,668
-
92,668
17%
n/a
556,005
-
556,005
TOTAL REQUIREMENTS
756,181
594,143
162,038
17%
13%
4,537,083
3,980,978
556,105
NET (Resources - Requirements)
474,998
867,462
392,464
-
616,331
616,331
a) Contracts recently approved, expecting payment by end of September
b) Annual allocation normally received by end of calendar year
c) State/County invoiced quarterly
Page 10
CHILDREN & FAMILIES COMMISSION
Statement of Financial Operating Data
Two Months Ended August 31, 2012
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
Grants, Private
Interfund Grants
Total Revenues
Year to Date FY 13 Year End
Budget Actual Variance FY % Coll. % Budget Projection Variance
$ 511,994 $ 574,985 $ 62,991 100% 112% $ 511,994 $ 574,985 $ 62,991
33,240
-
(33,240)
6,589
-
(6,589)
14,167
-
(14,167)
32,816
-
(32,816)
8,020
12,031
4,011
36,659
-
(36,659)
69,966
-
(69,966)
-
200
200
1,333
50
(1,283)
13,248
12,562
(686)
167
680
513
333
-
(333)
53,479
-
(53,479)
270,017
25,522
(244,495)
Trans from General Fund 46,000 46,000 - 17% 17% 275,984 275,984 -
Total Transfers In 46,000 46,000 - 17% 17% 275,984 275,984 -
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
TOTAL REQUIREMENTS
828,011 646,508 (181,503) 17% 27%
17%
0%
a)
199,441
196,741
(2,700)
17%
0%
39,533
39,533
-
17%
0%
a)
85,000
60,000
(25,000)
17%
0%
196,898
196,898
-
17%
25%
b)
48,122
54,522
6,400
17%
0%
219,951
219,951
-
17%
0%
a)
419,796
391,940
(27,856)
17%
n/a
-
1,000
1,000
17%
1%
8,000
4,000
(4,000)
17%
16%
c)
79,485
75,034
(4,451)
17%
68%
1,000
5,000
4,000
17%
n/a
2,000
2,000
-
17%
0%
d)
320,874
350,374
29,500
17%
2%
1,620,100
1,596,993
(23,107)
Exp.
2,408,078 2,447,962 39,884
107,912
97,579 10,333
17% 15% e)
647,474 601,397
46,077
246,000
35,634 210,366
17% 2% f)
1,475,997 1,441,745
34,252
17
- 17
17% 0%
100 -
100
47,418
- 47,418
17% n/a
284,507
284,507
401,347 133,212 268,135 17% 6%
NET (Resources - Requirements) 426,664 513,295 86,631
2,408,078 2,043,142 364,936
404,820 404,820
a) Federal and state grants will be less than estimated for FY 2013 budget
b) Additional GLS grant funds awarded
c) State reduced the Circuit Court fees
d) Additional grant funds of $17,500 - A & D 70 and $12,000 EUDL projected to be received
e) Personnel expenditures projected to be less than appropriated. Open position, due to retirement, will not be filled
f) M & S projected to be less than appropriated due to revenue reductions and office costs reductions
Page 11
SOLID WASTE
Statement of Financial Operating Data
Two Months Ended August 31, 2012
Year to Date
FY 2013
Year End
Budget
Actual
Variance
FY %
Coll. %
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital
$ 700,513 $
807,470
$ 106,957
100%
115%
$ 700,513
$ 807,470
$ 106,957
Revenues
Miscellaneous
3,667
3,650
(17)
17%
17%
22,000
22,000
-
Franchise 3% Fees
33,333
5,417
(27,916)
17%
3%
a)
200,000
200,000
-
Commercial Disp. Fees
143,333
170,433
27,100
17%
20%
860,000
860,000
-
Private Disposal Fees
219,000
289,193
70,193
17%
22%
1,314,000
1,314,000
-
Franchise Disposal Fees
666,667
722,545
55,878
17%
18%
4,000,000
4,000,000
-
Yard Debris
12,167
25,914
13,747
17%
35%
b)
73,000
73,000
-
Special Waste
4,167
1,920
(2,247)
17%
8%
c)
25,000
25,000
-
Interest
1,250
1,396
146
17%
19%
7,500
7,500
-
Leases
1,800
1,800
-
17%
17%
10,801
10,801
-
Recyclables
7,500
9,579
2,079
17%
21%
45,000
45,000
-
Total Revenues
1,092,884
1,231,848
138,964
17%
19%
6,557,301
6,557,301
-
TOTAL RESOURCES
1,793,397
2,039,319
245,922
17%
28%
7,257,814
7,364,771
106,957
REQUIREMENTS
Exp.
Expenditures
Personal Services
288,887
274,905
13,982
17%
16%
1,733,321
1,733,321
-
Materials and Services
498,219
239,588
258,631
17%
8%
d)
2,989,313
2,989,313
-
Debt Service
157,786
-
157,786
17%
0%
e)
946,713
946,713
-
Capital Outlay
13,833
-
13,833
17%
0%
f)
83,000
83,000
-
Transfers Out-Road
46,045
-
46,045
17%
0%
g)
276,272
276,272
-
Trans Out-Capital Res
105,000
-
105,000
17%
0%
h)
630,000
630,000
-
Contingency
99,866
-
99,866
17%
n/a
599,195
599,195
TOTAL REQUIREMENTS
1,209,636
514,494
695,142
17%
7%
7,257,814
6,658,619
599,195
NET (Resources - Requirements)
583,761
1,524,825
941,064
-
706,152
706,152
a) Due April 15, 2013
b) Seasonal item-Fall and Spring
c) Dependent on special clean-ups such as asbestos and contaminated soil
d) Purchasing will pick up as year progresses
e) Semi-Annual: November and May
f) In the process of contacting bidders
g) Quarterly
h) $315,000 to be transferred in September
Page 12
RISK MANAGEMENT
Statement of Financial Operating Data
Two Months Ended August 31, 2012
RESOURCES:
Beginning Net Working Capital
$2,000,000
$2,240,791
$240,791
Revenues
Inter-fund Charges:
General Liability
43,722
43,722
0
Property Damage
52,247
52,247
0
Vehicle
28,939
28,939
(0)
Workers' Compensation
240,029
240,029
0
Unemployment
41,667
41,692
25
Claims Reimb-Workers' Compensation
83
-
(83)
Claims Reimb-Gen Liab/Property
10,000
75
(9,925)
Process Fee-Events/Parades
333
245
(88)
Miscellaneous
8
35
27
Skid Car Training
2,667
710
(1,957)
NSF Fee
-
30
30
Interest on Investments
2,500
2,168
(332)
Other Interest
8
-
(8)
TOTAL REVENUES
422,204
409,893
(12,312)
TOTAL RESOURCES
2,422,204
2,650,683
228,479
Appropriations/Expenditures
Direct Insurance Costs:
GENERAL LIABILITY
Settlement / Benefit
2,006
Defense
11,877
Professional Service
-
Insurance
135,600
Loss Prevention
5,439
Repair / Replacement
-
Total General Liability
50,000
154,922
(104,922)
PROPERTY DAMAGE
Insurance
158,562
Repair / Replacement
1,142
Total Property Damage
41,667
159,704
(118,038)
VEHICLE
Professional Service
-
Insurance
366
Loss Prevention
555
Repair / Replacement
2,292
Total Vehicle
16,667
3,213
13,454
WORKERS' COMPENSATION
Settlement / Benefit
55,484
Professional Service
-
Insurance
69,009
Loss Prevention
14,729
Miscellaneous
-
Total Workers' Compensation
166,667
139,222
27,445
UNEMPLOYMENT - Settlement/Benefits
41,667
-
41,667
Total Direct Insurance Costs
Insurance Administration:
Personal Services
Materials & Service
Capital Outlay
Total Insurance Administration
Transfers Out
TOTAL REQUIREMENTS
NET
a) Annual premium paid in July 2012
Year to Date
Year End
Budget Actual Variance % of FY % F Coll. Budget Projection Variance
100% 112% $2,000,000 $2,240,791 $240,791
17% 17%
17% 17%
17% 17%
17% 17%
17% 17%
17% 0%
17% 0%
17% 12%
17% 70%
17% 4%
17% n/a
17% 14%
17% 0%
17% 16%
17% 58%
Ex .
a)
17% 52%
a)
17% 64%
17% 3%
a)
262,333
262,333 -
313,480
313,480 -
173,635
173,635 -
1,440,176
1,440,176 -
250,000
250,000 -
500
500 -
60,000
60,000 -
2,000
2,000 -
50
50 -
16,000
16,000 -
-
30 30
15,000
15,000 -
50
50 -
2,533,224
2,533,254 30
4,533,224 4,774,045 240,821
300,000 300,000 -
250,000 250,000 -
100,000 100,000
17% 14% 1,000,000 1,000,000 -
17% 0% 250,000 240,000 10,000
316,667 457,061 (140,394) 17% 24%
51,316
46,741
4,575
17%
15%
28,165
20,410
7,755
17%
12%
17
-
17
17%
0%
79,498
67,151
12,346
17%
14%
1,200
-
1,200
17%
0%
397,364
524,212
(126,848)
17%
22%
2,024,840
2,126,471
101,631
1,900,000 1,890,000 10,000
307,896 307,896 -
168,990 168,990 -
100 - 100
476,986
476,886 100
7,200
7,200 -
2,384,186
2,374,086 10,100
* 2,149,038
2,399,959 250,921
Page 13
* Contingency is $2,149,038.
DESCHUTES COUNTY 911
Statement of Financial Operating Data
Two Months Ended August 31, 2012
Year to Date
FY 2013
Year End
Budget
Actual
Variance
% of FY
% Coll.
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital
$ 8,000,000 $
8,883,086
$ 883,086
100%
111%
$ 8,000,000
$ 8,883,086
$ 883,086
Revenues
Property Taxes - Current
1,091,281
-
(1,091,281)
17%
0%
a)
6,547,687
6,547,687
-
Property Taxes - Prior
30,833
109,973
79,140
17%
59%
185,000
185,000
-
Federal Grants
40,000
-
(40,000)
17%
0%
b)
240,000
240,000
-
State Reimbursement
6,000
-
(6,000)
17%
0%
c)
36,000
36,000
-
Telephone User Tax
125,000
-
(125,000)
17%
0%
750,000
750,000
-
Data Network Reimb.
5,000
-
(5,000)
17%
0%
d)
30,000
30,000
-
Jefferson County
5,000
276
(4,724)
17%
1%
30,000
30,000
-
User Fee
7,333
-
(7,333)
17%
0%
44,000
44,000
-
Police RMS User Fees
46,492
-
(46,492)
17%
0%
d)
278,950
278,950
-
Contract Payments
5,167
-
(5,167)
17%
0%
d)
31,000
31,000
-
Miscellaneous
1,500
1,390
(110)
17%
15%
9,000
9,000
-
Interest
6,667
8,687
2,020
17%
22%
40,000
40,000
-
Interest on Unsegregated Tax
100
28
(72)
17%
5%
600
600
-
Total Revenues
1,370,373
120,354
(1,250,019)
17%
1%
8,222,237
8,222,237
-
TOTAL RESOURCES
9,370,373
9,003,440
(366,933)
17%
56%
16,222,237
17,105,323
883,086
REQUIREMENTS:
% Exp.
Expenditures
Personal Services
717,800
674,769
43,031
17%
16%
4,306,797
3,800,000
506,797
Materials and Services
341,700
292,567
49,133
17%
14%
2,050,202
2,050,202
-
Capital Outlay
93,667
-
93,667
17%
0%
562,000
562,000
-
Transfers Out-Reserve Fund
83,333
-
83,333
17%
0%
e)
500,000
500,000
-
Contingency
1,467,206
-
1,467,206
17%
n/a
8,803,238
-
8,803,238
TOTAL REQUIREMENTS
2,703,706
967,336
1,736,370
17%
6%
16,222,237
6,912,202
9,310,035
NET(Resources - Requirements)
6,666,667
8,036,104
1,369,437
-
10,193,121
10,193,121
a) Current year taxes not due until November
b) ODOT Project-reimbursements expected to be received over the next 3-4 months
c) July & August bills have been mailed; ongoing monthly reimbursements from Office of Emergency Mgmt for MSAG/GIS maintenance
d) Annual billings to Police/Fire agencies to be mailed in December
e) Amount appropriated to be transferred September 15, 2012
Page 14
Health Benefits Trust
Statement of Financial Operating Data
Two Months Ended August 31, 2012
Year to Date
FY 2013
Budget
Actual
7
Variance
FY %
Coll. %
Budget
Projection
Variance
RESOURCES
Beg. Net Working Capital
$13,800,000
$ 14,551,028
$ 751,028
100%
105%
$ 13,800,000
$14,551,028
751,028
Revenues:
Internal Premium Charges
2,132,500
2,133,272
772
17%
17%
12,795,000
12,795,000
-
P/T Emp - Add'I Prem
8,333
5,514
(2,819)
17%
11%
50,000
50,000
-
Employee Prem Contribution
105,000
105,235
235
17%
17%
630,000
630,000
-
COIC
216,667
229,434
12,767
17%
18%
1,300,000
1,300,000
-
Retiree / COBRA Co-Pay
125,000
155,118
30,118
17%
21%
750,000
750,000
-
Medical Services Reimb
-
323
323
17%
n/a
-
323
323
Interest
13,333
14,169
836
17%
18%
80,000
80,000
-
Total Revenues
2,600,833
2,643,065
42,232
17%
17%
15,605,000
15,605,323
323
TOTAL RESOURCES
16,400,833
17,194,093
793,260
92%
105%
29,405,000
30,156,351
751,351
REQUIREMENTS
K9
Expenditures:
Personnel Services (all depts)
33,462
32,155
1,307
17%
16%
200,772
200,772
-
Materials & Services
Claims Paid-Medical
1,671,700
2,027,794
(356,094)
17%
20% a)
10,030,200
11,716,144
(1,685,944)
Claims Paid-Prescription
320,600
322,129
(1,529)
17%
17% a)
1,923,600
1,861,188
62,412
Claims Paid-Dental/Vision
297,700
286,351
11,349
17%
16% a)
1,786,200
1,654,471
131,729
Refunds
-
(7,881)
7,881
17%
n/a
-
(7,881)
7,881
Insurance Premiums
58,333
44,339
13,994
17%
13%
350,000
350,000
-
State Assessments
26,667
89,329
(62,662)
17%
56%
160,000
160,000
-
Administration Fee
53,333
54,004
(671)
17%
17%
320,000
320,000
-
Preferred Provider Fee
8,333
8,299
34
17%
17%
50,000
50,000
-
Health Impact
9,167
8,619
548
17%
16%
55,000
55,000
-
Other - Administration
10,892
5,284
5,608
17%
8%
65,353
65,353
-
Other - Wellness
17,500
3,350
14,150
17%
3%
105,000
105,000
-
Admin & Wellness
2,474,226
2,841,617
(367,391)
17%
19%
14,845,353
16,329,275
(1,483,922)
Deschutes On-site Clinic
Healthstat
114,000
100,254
13,746
17%
15% b)
684,000
684,000
-
Medical Supplies
5,000
1,984
3,016
17%
7%
30,000
30,000
-
Equipment
167
-
167
17%
0%
1,000
1,000
-
Other
3,572
6,834
(3,261)
17%
32%
21,433
21,433
-
Total DOC
122,739
109,072
13,667
17%
15%
736,433
736,433
-
Deschutes On-site Pharmacy
Contracted Services
51,381
50,000
1,381
17%
16% b)
308,287
308,287
-
Medication and Drugs
166,667
180,340
(13,673)
17%
18% b)
1,000,000
1,000,000
-
Other
2,760
2,832
(72)
17%
n/a
16,559
16,559
-
Total Pharmacy
220,808
233,172
(12,364)
17%
n/a
1,324,846
1,324,846
-
Capital Outlay
17
-
17
17%
n/a
100
-
100
Contingency
2,049,583
-
2,049,583
17%
n/a
12,297,496
-
12,297,496
TOTAL EXPEND/REQUIREMNTS
4,680,026
3,216,015
1,684,818
17%
11%
29,405,000
18,591,326
10,813,674
NET (Resources - Requirements) 11,720,808 13,978,078 2,478,078
a) Projection based on annualizing 9 weeks of claims paid. YTD actual is $256,251 per week
b) Actual amounts include estimates. Healthstat and Take Care have not yet been paid
11,565,025 11,565,025
Page 15
Deschutes County - Fair and Expo Center
YTD-Budget Basis Commissioners
Statement of Financial Operating Data
Two Months Ended August 31, 2012
Year to Date
Year End
Budget (2112 of
FY 2013
annual)
Actual
Variance
FY %
Coll. %
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital
$ 46,373 $
35,055
$ (11,318)
100%
76%
$ 46,373
$ 35,055
$ (11,318)
Receipts:
Special Events Revenues
101,263
17,176
(84,087)
17%
3%
607,578
585,754
(21,824)
Interest
250
56
(194)
17%
4%
1,500
1,306
(194)
Storage
9,574
-
(9,574)
17%
0%
57,441
57,441
-
Camping at F & E
1,000
-
(1,000)
17%
0%
6,000
6,000
-
Horse Stall Rental
5,000
16,262
11,262
17%
54%
30,000
46,262
16,262
Concession Food
31,667
3,523
(28,144)
17%
2%
190,000
188,523
(1,477)
Rights (Signage, etc.)
15,833
16,000
167
17%
17%
95,000
95,000
-
Interfund Contract
3,333
400
(2,933)
17%
2%
20,000
20,000
-
Miscellaneous
1,133
6
(1,127)
17%
n/a
6,800
6,806
6
Total Receipts
169,053
53,422
(115,631)
17%
5%
1,014,319
1,007,091
(7,228)
Transfers In
General Fund (001)
28,333
28,334
-
17%
17%
170,000
170,000
-
Room Tax (160)
4,291
4,290
-
17%
17%
25,744
25,744
-
Welcome Center (170)
13,800
13,800
-
17%
17%
82,800
82,800
-
Annual County Fair (619)
44,043
-
(44,043)
17%
0%
264,259
264,259
-
Total Transfers In
90,467
46,424
(44,043)
542,803
542,803
-
TOTAL RESOURCES
305,893
134,901
(170,992)
17%
8%
1,603,495
1,584,949
(18,546)
REQUIREMENTS:
Exp.
Expenditures:
Personal Services
138,647
137,062
1,585
17%
16%
831,882
830,308
1,574
Materials and Services
84,371
73,681
10,689
17%
15%
506,223
516,649
(10,426)
Debt Service
19,020
-
19,020
17%
0%
114,119
114,119
-
Capital Outlay
2,377
9,000
(6,624)
17%
63%
14,259
14,259
-
Total Expenditures
244,414
219,743
24,671
1,466,483
1,475,335
(8,852)
Contingency
22,835
-
22,835
17%
n/a
137,012
-
137,012
TOTAL REQUIREMENTS
267,249
219,743
47,507
17%
14%
1,603,495
1,475,335
128,160
NET (Resources - Requirements)
38,644
(84,842)
(123,486)
-
109,614
109,614
Page 16
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Deschutes County
Bethlehem Inn (Fund 128)
Two Months Ended August 31, 2012
RESOURCES:
Beg. Net Working Capital
Revenues
Grants - Private
Lease Payments
Total Revenues
Transfers In:
Project Development (140)
Gen Capital Res (143)
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Debt Service:
Interest Expense
Interest Payment
TOTAL REQUIREMENTS
Budget Actual Variance FY % Coll. % I Budget I Projection I Variance
$(2,710,000) $(2,710,173) $ (173) 100% 100% $(2,710,000) $(2,710,173) $ (173)
16,765
-
(16,765)
17%
0%
100,592
100,592 -
4,068
6,102
2,034
17%
25%
24,408
24,408 -
20,833
6,102
(14,731)
17%
5%
125,000
125,000 -
275,000
-
(275,000)
17%
0%
1,650,000
1,650,000 -
176,667
-
(176,667)
17%
0%
1,060,000
1,060,000 -
(2,237,500)
(2,704,071)
(466,571)
17%
-2163%
125,000
124,827 (173)
Exp.
4,167
2,765
1,402
17%
11% a)
25,000
17,000 8,000
16,667
-
16,667
17%
0%
100,000
100,000 -
20,833
2,765
18,068
17%
2%
125,000
117,000 -
NET (Resources - Requirements) (2,258,333) (2,706,836) (448,503)
a) Interest on August 2012 negative cash balance: $1,358.46.
b) Inception through August 31, 2012
Revenues - Lease Payments
$ 54,918
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
243,841
Total expended
2,761,754
b) - 7,827 (173)
Net $ 2,706,836)
Deschutes County
General Support Services - BOCC
Conference/Seminar, Education/Training and Travel Expenditures
and
BOCC - County College Expenditures
FY 2013
BOCC Conference & -Travel
Jul
Aug
YTD Total
Tammy Baney
Con_f/Sem & Educ/Training
-
-
-
Travel Meals - '
-
- 20
- - 20
Accommodations
Airfare
Mileage reimbursement
-
-
-
127 127
- _
384 T
384
-
Ground Transport/Parking
-
-
- -
-
35
_
35
y
Total Bane
5
66
566
Alan Unger
Conf/Sem & Educ/Trainin
35
35
Travel Meals
Accommodations
-
-
-
Airfare
Mileage reimbursement
-
112
112
Ground Transport/Parking
-
-
-
Total Unger
35
112
147
Tony DeBone
Conf/Sem & Educ/Training
Travel Meals
Accommodations
- '
-
-
-
-
-
-
Airfare
Mileage reimbursement
-
-
-
Ground Transport
-
-
-
Total Other
Total - BOCC Department
_
Co_nf/Sem & Educ/Training
35
35
Travel Meals
20
20
Accommodations
-
127
127
Airfare
-
- -
Mileage Reimbursement
-
496
496
Ground Transport
-
- ;
35
-
35
Total - BOCC Department
35
678
713
-
FY 2013 Budget
-
15,250
Percent of FY 2013 Budget Expended
BOCC County College
Office/Copier Supplies
-
Meeting Supplies
Total BOCC County College
-
-
-
9/4/2012
r
j.`~TES c0
~U ~2
0 { Deschutes County Administrative Policy No. F-10
Effective Date: January 7, 2008
Revised Date: June 24, 2009
Revised Date: September 20, 2012
INVESTMENT POLICY GUIDELINES
STATEMENT OF POLICY
All Deschutes County investments must be made in accordance with State Law and in accordance with
the Deschutes County Investment Policy. Investment policies must be approved by the State of Oregon
Short-Term Fund Board. This policy is modeled on the investment policy recommended by the Oregon
Short-Term Fund Board and incorporates State Law requirements and restrictions.
APPLICABILITY
This policy applies to all Deschutes County investments.
POLICY AND PROCEDURE
The Deschutes County Treasurer is the portfolio manager. It is the policy of Deschutes County to invest
public funds in a manner which will provide the maximum security while providing liquidity to meet the
daily cash flow demands and receive the highest investment return while conforming to all State Statutes
governing the investment of public funds and this Investment Policy.
SCOPE: This investment policy applies to activities of Deschutes County with regard to investing the
financial assets of all funds for which investment authorization has been given, including but not limited
to the following funds:
A.
General Fund
B.
Special Revenue Funds
C.
Capital Project Funds
D.
Enterprise Funds
E.
Debt Service Funds
F.
Internal Service funds
G.
Trust and Agency Funds
Funds held and invested by trustee or fiscal agents are excluded from these rules; however such funds are
subject to the regulations established by the State of Oregon.
Funds of Deschutes County will be invested in compliance with ORS 294 and other applicable statutes.
Investments will be in accordance with this policy and any written administrative procedures. Investment
of any tax-exempt borrowing proceeds and any debt service funds will comply with the "arbitrage"
restrictions of Section 148 of the Internal Revenue Code of 1986.
Funds of other agencies, jurisdictions, district or entities for which the County Treasurer serves as
custodian will not be invested without written authorization from their governing body, and the
Deschutes Board of County Commissioners.
Policy #F-10, Investment Policy Guidelines Page I of 7
OBJECTIVES:
Deschutes County's Investment Objectives are:
Preservation of capital and the protection of investment principal.
Conformance with Federal, State and other legal requirements.
Maintenance of sufficient liquidity to meet operating requirements.
Diversification to avoid incurring unreasonable risks regarding specific security type or individual
financial institutions.
Attainment of a market rate of return throughout budgetary and economic cycles.
DELEGATION OF AUTHORITY:
The County Treasurer is designated as the Investment Officer for Deschutes County and is responsible
for investment decisions and activities. The investment officer shall be responsible for all transactions
undertaken and shall establish a system of controls to regulate the activities of subordinate officials. The
administration of the cash management program is handled by the County Treasurer who is responsible
to manage the day-to-day operations of the County's investment portfolio, place purchase orders and sell
orders with dealers and financial institutions and prepare reports as required.
INVESTMENT LIMITATIONS:
Specific investment types shall not exceed the percentage of the total investment portfolio indicated
below. All securities are also included on the list of "U.S. Government Agency Securities for Local
Government Investments under ORS 294.035 and 294.040." This list is maintained by the Office of the
Oregon State Treasurer.
Securities issued by a single financial institution (Banker's Acceptance and Certificates of Deposit) will
be limited to 30% of the total portfolio.
SUITABLE AND AUTHORIZED INVESTMENTS
The following investments will be permitted by this policy, ORS 294.035 and
294.810:
• U.S. Treasury Obligation (bills, notes and bonds)
U.S. Government Agency Securities and Instruments of Government
Sponsored Enterprises
• Banker's Acceptances (BA's) from qualified institutions
• State of Oregon Investment Pool
• Certificates of Deposits (CD's)
(Subject to ORS 295 collateralization)
• Certificate of Deposit Account Registry Services (CDARS)
Policy #F-10, Investment Policy Guidelines Page 2 of 7
• Repurchase Agreements
e State and Local Government Securities
• Corporate Indebtedness
PORTFOLIO DIVERSIFICATION
Diversification will be sought within the following guidelines with the purpose of reduction of overall
portfolio risk. The investments shall be diversified by investment type, issuer and maturity:
U.S. Treasury 100%
US Government Agencies 75%
50% in any single government sponsored enterprise
State of Oregon Investment Pool 100% or the maximum imposed by statute
Certificates of Deposit 25% of total portfolio
30% in any single qualified financial institution
Banker's Acceptances 25% of total portfolio
30% in any single qualified financial institution
Commercial Paper 20% of total portfolio
5% in any one corporation, subsidiaries or affiliates
State & Local Government Securities 25% of total portfolio
Repurchase Agreements 25% of total portfolio
10% in any single qualified financial institution
Corporate Indebtedness 10% of total portfolio
Maximum 24 month maturity
Note: These limits apply to the total portfolio at the time the Investments are purchased.
COMPETITIVE SELECTION OF BIDS OR OFFERS:
Before the investment officer invests funds, competitive offers or bids will be sought from at least two
institutions, or a decision to invest will be based on data received from at least two institutions. The most
favorable offer or bid will be awarded the transaction.
MATURITY SCHEDULING:
Policy #F-10, Investment Policy Guidelines Page 3 of 7
r
To the extent possible, the County will attempt to match its investments with anticipated cash flow
requirements.
No investment security shall have a maturity of more than 24 months at the time of purchase, but such
investments are limited to 30% of the total portfolio.
The investment portfolio operates on a policy of buying securities and holding them until their specified
maturity date, but during certain market conditions when it becomes advantageous, the Portfolio Manager
may sell securities prior to their maturity date.
SAFEKEEPING AND COLLATERALIZATION:
Investment securities purchased by the Portfolio Manager will be in safekeeping with the bank's
Investment Division Safekeeping Department. If it is felt necessary to safe keep with a third party, the
Trust Department of the bank will be considered to be a third party for the purpose of safekeeping of
securities purchased from that bank. Another permissible option would be to use a third party bank to
provide safekeeping for all purchased securities. The purchase and sale of all securities will be on a
payment versus delivery basis. The custodian shall issue a safekeeping receipt to the Treasurer listing
the specific instrument, rate, maturity and other pertinent information. All other repurchase agreements
shall require safekeeping and a master repurchase agreement.
Deposit-type securities (i.e. certificates of deposit) shall be collateralized through the Collateral Pool
Manager as required by ORS 295.015 for any amount exceeding FDIC coverage. Other investments will
be held by the custodian as evidenced by safekeeping receipts.
QUALIFIED INSTITUTIONS:
The investment officer shall maintain a list of all authorized broker/dealers and financial institutions
which are approved for investment purposes or investment dealings. Any firm is eligible to make an
application to Deschutes County and upon due consideration and approval will be added to the list.
Additions or deletions to the list will be made at the Portfolio Manager's discretion. At the request of
Deschutes County, the firms performing investment services shall provide their most recent financial
statements or Consolidated Report of Condition (call report) for review. Further, there should be in
place, proof as to all the necessary credentials and licenses held by employees of the broker/dealers who
will have contact with Deschutes County as specified by but not necessarily limited to the National
Association of Securities Dealers (NASD), Securities and Exchange Commission (SEC), etc. Deschutes
County shall conduct an annual evaluation of each firm's credit worthiness to determine if it should
remain on the list. Securities broker/dealers not affiliated with a bank shall be required to have an office
located in Oregon and/or be classified as reporting dealers affiliated with the Federal Reserve as primary
dealers.
PRUDENCE:
The standard of prudence to be used by the County Treasurer in the context of managing the overall
portfolio shall be the prudent investor rule, which states, "Investments shall be made with judgment and
care, under circumstances then prevailing, which persons of prudence, discretion and intelligence
exercises in the management of their own affairs, not for speculation, but for investment, considering the
probable safety of their capital as well as the probable income to be derived."
Policy #F-10, Investment Policy Guidelines Page 4 of 7
INDEMNITY CLAUSE:
The County shall defend and indemnify the County Treasurer and staff from personal liability for losses
that might occur pursuant to administering this investment policy as long as the County Treasurer and
staff exercise prudence in accordance with this policy, and act within the boundaries of this Policy.
ETHICS & CONFLICTS OF INTEREST:
Officers and employees involved in the investment process shall refrain from personal business activity
that could conflict with the proper execution and management of the investment program, or that could
impair their ability to make impartial decisions. Employees and investment officials shall disclose any
material interests in financial institutions with which they conduct business. They shall further disclose
any personal financial/investment positions that could be related to the performance of the investment
portfolio. Employees, officers and their families shall refrain from undertaking personal investment
transactions with the same individual with whom business is conducted on behalf of the County.
Officers and employees shall, at all times, comply with the State of Oregon Government Standards and
Practices code of ethics set forth in ORS 244.
PERFORMANCE EVALUATION:
The performance of the County's portfolio shall be measured against the performance of the Oregon
Local Government Investment pool, and the three-month and twelve-month Treasury Bills.
ACCOUNTING METHOD:
Deschutes County shall comply with all required legal provisions and Generally Accepted Accounting
Principles (GAAP). The accounting principles are those contained in the pronouncements of
authoritative bodies including but not necessarily limited to, the American Institute of Certified Public
Accountants (AICPA); the Financial Accounting Standards Board (FASB); and the Government
Accounting Standards Board (GASB).
An investment fee of 5% of the total interest earned on all invested funds will be deducted and credited
to the County Finance Internal Service Fund each month. After deducting the investment fee, interest
earnings will be credited on the last day of each month to the funds from which the investments were
made based on the average daily balance in the fund.
INTERNAL CONTROLS
The investment officer is responsible for establishing and maintaining an adequate internal structure
designed to reasonably protect the assets of the County from loss, theft or misuse. The concept of
reasonable assurance recognizes that (1) the cost of a control should not exceed the benefits likely to be
derived and (2) the valuation of costs and benefits requires estimates and judgments by management.
Accordingly, the investment officer shall establish a process for an annual independent review by an
external auditor to assure compliance with policies and procedures. The internal controls shall address
the following points:
- Control of collusion.
Policy #F-10, Investment Policy Guidelines Page 5 of 7
- Separation of transaction authority from accounting and record
keeping.
- Custodial safekeeping
- Avoidance of physical delivery of securities whenever possible
and address control requirements for physical delivery where
necessary.
- Clear delegation of authority to subordinate staff members.
- Written confirmation of transactions for investments and wire
transfers.
- Compliance and oversight with investment parameters including
diversification and maximum maturities.
REPORTING REQUIREMENTS:
The Deschutes County Treasurer will provide a monthly report to the County Commissioners and the
County Administrator. This report will include but not necessarily be limited to: portfolio activity,
individual securities held at the end of the reporting period, average weighted yield to maturity of
portfolio on investments as compared to applicable benchmarks, and investments by maturity date.
Additionally, in accordance with Generally Accepted Accounting Principles, investments are reported in
the County's Comprehensive Annual Financial Report at market value.
REVIEW:
This policy shall be reviewed and modified, if appropriate, by the Deschutes County Board of
Commissioners or if market changes warrant review. Annual readoption by the reviewing authority is
required by ORS 294.135a. In addition an Investment Committee consisting of five members will meet
and review any changes to this Policy. This committee will consist of one County Commissioner and
four additional members with backgrounds such as a Banker, Security Broker, Controller/Chief Financial
Officer, or Government Finance Manager.
AUTHORIZED FINANCIAL INSTITUTIONS:
BANKS
Bank of America - Merrill Lynch
Bank of the Cascades
Chase Bank
Columbia State Bank
Home Federal Bank
Key Bank
PremierWest Bank
Sterling Savings Bank
South Valley Bank & Trust
Policy #F-10, Investment Policy Guidelines Page 6 of 7
Umpqua Bank
Union Bank
US Bank
Wells Fargo
OTHER
CastleOak Securities, L.P.
Oregon Local Government Investment Pool
Piper Jaffray
RBC Wealth Management
Seattle-Northwest Securities Corporation
UBS Financial Services
Approved by the Deschutes County Board of Commissioners September 24, 2012.
Erik Kropp
Interim County Administrator
Policy #F-10, Investment Policy Guidelines Page 7 of 7
oG~JTes ~ Z{ '
Deschutes County Administrative Policy No. F-10
Effective Date: January 7, 2008
Revised Date: June 24, 2009
Revised Date: Deee beF 13, 2 4June 4, 2012
INVESTMENT POLICY GUIDELINES
STATEMENT OF POLICY
All Deschutes County investments must be made in accordance with State Law and in accordance with
the Deschutes County Investment Policy. Investment policies must be approved by the State of Oregon
Short-Tenn Fund Board. This policy is modeled was designed on the after the; model investment policy
recommended by the Oregon Short-Tenn Fund Board and incorporates State Law requirements and
restrictions, and was has been approved by the Oregon Short-Term Fund Board.
APPLICABILITY
This policy applies to all Deschutes County investments.
POLICY AND PROCEDURE
The Deschutes County Treasurer is the portfolio manager. It is the policy of Deschutes County to invest
public funds in a manner which will provide the maximum security while providing liquidity to meet the
daily cash flow demands and receive the highest investment return while conforming to all State Statutes
governing the investment of public funds and this Investment Policy.
SCOPE: This investment policy applies to activities of Deschutes County with regard to investing the
financial assets of all funds for which investment authorization has been given, including but not limited
to the following funds:
A.
General Fund
B.
Special Revenue Funds
C.
Capital Project Funds
D.
Enterprise Funds
E.
Debt Service Funds
F.
Internal Service funds
3.G. Trust and Agency Funds
Funds held and invested by trustee or fiscal agents are excluded from these rules; however such funds are
subject to the regulations established by the State of Oregon.
Funds of Deschutes County will be invested in compliance with ORS 294 and other applicable statutes.
Investments will be in accordance with this policy and any written administrative procedures. Investment
of any tax-exempt borrowing proceeds and any debt service funds will comply with the "arbitrage"
restrictions of Section 148 of the Internal Revenue Code of 1986.
Policy #F-10, Investment Policy Guidelines Page 1 of 7
Funds of other agencies, jurisdictions, district or entities for which the County Treasurer serves as
custodian will not be invested without written authorization from their governing body, and the
Deschutes Board of County Commissioners.
OBJECTIVES:
Deschutes County's Investment Objectives are:
Preservation of capital and the protection of investment principal.
Conformance with Federal, State and other legal requirements.
Maintenance of sufficient liquidity to meet operating requirements.
Diversification to avoid incurring unreasonable risks regarding specific security type or individual
financial institutions.
Attainment of a market rate of return throughout budgetary and economic cycles.
DELEGATION OF AUTHORITY:
The County Treasurer is designated as the Investment Officer for Deschutes County and is responsible
for investment decisions and activities. The investment officer shall be responsible for all transactions
undertaken and shall establish a system of controls to regulate the activities of subordinate officials. The
administration of the cash management program is handled by the County Treasurer who is responsible
to manage the day-to-day operations of the County's investment portfolio, place purchase orders and sell
orders with dealers and financial institutions and prepare reports as required.
INVESTMENT LIMITATIONS:
Specific investment types shall not exceed the percentage of the total investment portfolio indicated
below. All securities are also included on the list of "U.S. Government Agency Securities for Local
Government Investments under ORS 294.035 and 294.040." This list is maintained by the Office of the
Oregon State Treasurer.
Securities issued by a single financial institution (Banker's Acceptance and Certificates of Deposit) will
be limited to 30% of the total portfolio.
SUITABLE AND AUTHORIZED INVESTMENTS
The following investments will be permitted by this policy, ORS 294.035 and
294.810:
• U.S. Treasury Obligation (bills, notes and bonds)
• U.S. Government Agency Securities and Instruments of Government
Sponsored Enterprises
• Banker's Acceptances (BA's) from qualified institutions
• State of Oregon Investment Pool
Policy #F-10. Investment Policy Guidelines Page 2 of 7
• Certificates of Deposits (CD's)
(Subject to ORS 295 collateralization)
• Certificate of Deposit Account Registry Services (CDARS)
• Repurchase Agreements
• State and Local Government Securities
• Corporate Indebtedness
Note: These limits apply to the total portfolio at the time the Investments are purchased.
PORTFOLIO DIVERSIFICATION
Diversification will be sought within the following guidelines with the purpose of reduction of overall
portfolio risk. The investments shall be diversified by investment type, issuer and maturity:
U.S. Treasury 100%
US Government Agencies 75%
50% in any single government sponsored enterprise
State of Oregon Investment Pool 100% or the maximum imposed by statute
Certificates of Deposit 25% of total portfolio
30% in any single qualified financial institution
Banker's Acceptances 25% of total portfolio
30% in any single qualified financial institution
Commercial Paper &-Corporate Metes 20% of total portfolio
5% in any one corporation, subsidiaries or affiliates
State & Local Government Securities 25% of total portfolio
Repurchase Agreements 25% of total portfolio
10% in any single qualified financial institution
Corporate Indebtedness 10% of total portfolio
Maximum 4S 4rtonthm_ a_tu_rity _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ I Comment [1i]: change to 24 month
maturity
Note: These limits apply to the total portfolio at the time the Investments are purchased.
Policy #17-10, Investment Policy Guidelines Page 3 of 7
COMPETITIVE SELECTION OF BIDS OR OFFERS:
Before the investment officer invests funds, competitive offers or bids will be sought from at least two
institutions, or a decision to invest will be based on data received from at least two institutions. The most
favorable offer or bid will be awarded the transaction.
MATURITY SCHEDULING:
To the extent possible, the County will attempt to match its investments with anticipated cash flow
requirements.
No investment security shall have a maturity of more than 24 months, at the time of purchase, but such
investments are limited to 30% of the total portfolio.
a
The investment portfolio operates on a policy of buying securities and holding them until their specified
maturity date, but during certain market conditions when it becomes advantageous, the Portfolio Manager
may sell securities prior to their maturity date.
SAFEKEEPING AND COLLATERALIZATION:
Investment securities purchased by the Portfolio Manager will be in safekeeping with the 9bank's
Investment Division Safekeeping Department. If it is felt necessary to safe keep with a third party, the
Trust Department of the bank will be considered to be a third party for the purpose of safekeeping of
securities purchased from that bank. Another permissible option would be to use a third party bank to
provide safekeeping for all purchased securities. The purchase and sale of all securities will be on a
payment versus delivery basis. The custodian shall issue a safekeeping receipt to the Treasurer listing
the specific instrument, rate, maturity and other pertinent information. All other repurchase agreements
shall require safekeeping and a master repurchase agreement.
Deposit-type securities (i.e. certificates of deposit) shall be collateralized through the Collateral Pool
Manager as required by ORS 295.015 for any amount exceeding FDIC coverage. Other investments will
be held by the custodian as evidenced by safekeeping receipts.
QUALIFIED INSTITUTIONS:
The investment officer shall maintain a list of all authorized broker/dealers and financial institutions
which are approved for investment purposes or investment dealings. Any firm is eligible to make an
application to Deschutes County and upon due consideration and approval will be added to the list.
Additions or deletions to the list will be made at the Portfolio Manager's discretion. At the request of
Deschutes County, the firms performing investment services shall provide their most recent financial
statements or Consolidated Report of Condition (call report) for review. Further, there should be in
place, proof as to all the necessary credentials and licenses held by employees of the broker/dealers who
will have contact with Deschutes County as specified by but not necessarily limited to the National
Association of Securities Dealers (NASD), Securities and Exchange Commission (SEC), etc. Deschutes
County shall conduct an annual evaluation of each firm's credit worthiness to determine if it should
remain on the list. Securities broker/dealers not affiliated with a bank shall be required to have an office
Policy #F-10, Investment Policy Guidelines Page 4 of 7
located in Oregon and/or be classified as reporting dealers affiliated with the Federal Reserve as primary
dealers.
PRUDENCE:
The standard of prudence to be used by the County Treasurer in the context of managing the overall
portfolio shall be the prudent investor rule, which states, "Investments shall be made with judgment and
care, under circumstances then prevailing, which persons of prudence, discretion and intelligence
exercises in the management of their own affairs, not for speculation, but for investment, considering the
probable safety of their capital as well as the probable income to be derived."
INDEMNITY CLAUSE:
The County shall defend and indemnify the County Treasurer and staff from personal liability for losses
that might occur pursuant to administering this investment policy as long as the County Treasurer and
staff exercise prudence in accordance with this policy, and act within the boundaries of this Policy.
ETHICS & CONFLICTS OF INTEREST:
Officers and employees involved in the investment process shall refrain from personal business activity
that could conflict with the proper execution and management of the investment program, or that could
impair their ability to make impartial decisions. Employees and investment officials shall disclose any
material interests in financial institutions with which they conduct business. They shall further disclose
any personal financial/investment positions that could be related to the performance of the investment
portfolio. Employees, officers and their families shall refrain from undertaking personal investment
transactions with the same individual with whom business is conducted on behalf of the County.
Officers and employees shall, at all times, comply with the State of Oregon Government Standards and
Practices code of ethics set forth in ORS 244.
PERFORMANCE EVALUATION:
The performance of the County's portfolio shall be measured against the performance of the Oregon
Local Government Investment pool, and the three-month and twelve-month Treasury Bills.
ACCOUNTING METHOD:
Deschutes County shall comply with all required legal provisions and Generally Accepted Accounting
Principles (GAAP) The accounting principles are those contained in the pronouncements of
authoritative bodies including but not necessarily limited to, the American Institute of Certified Public
Accountants (AICPA); the Financial Accounting Standards Board (FASB); and the Government
Accounting Standards Board (GASB).
An investment fee of 5% of the total interest earned on all invested funds will be deducted and credited
to the County Finance Internal Service Fund each month. After deducting the investment fee, interest
earnings will be credited on the a last day of each month to the funds from which the investments-was
were made based on the average daily balance in the fund.
INTERNAL CONTROLS
Policy #F-10, Investment Policy Guidelines Page 5 of 7
The investment officer is responsible for establishing and maintaining an adequate internal structure
designed to reasonably protect the assets of the County from loss, theft or misuse. The concept of
reasonable assurance recognizes that (1) the cost of a control should not exceed the benefits likely to be
derived and (2) the valuation of costs and benefits requires estimates and judgments by management.
Accordingly, the investment officer shall establish a process for an annual independent review by an
external auditor to assure compliance with policies and procedures. The internal controls shall address
the following points:
Control of collusion.
- Separation of transaction authority from accounting and record
keeping.
Custodial safekeeping
- Avoidance of physical delivery of securities whenever possible
and address control requirements for physical delivery where
necessary.
Clear delegation of authority to subordinate staff members.
Written confirmation of transactions for investments and wire
transfers.
Compliance and oversight with investment parameters including
diversification and maximum maturities.
REPORTING REQUIREMENTS:
The Deschutes County Treasurer will provide a monthly report to the County Commissioners and the
County Administrator. This report will include but not necessarily be limited to: portfolio activity,
individual securities held at the end of the reporting period, average weighted yield to maturity of
portfolio on investments as compared to applicable benchmarks, and investments by maturity date.
Additionally, in accordance with Generally Accepted Accounting Principles, investments are reported in
the County's Comprehensive Annual Financial Report at market value.
REVIEW:
This policy shall be reviewed and modified, if appropriate, by the Deschutes County Board of
Commissioners or if market changes warrant review. Annual readoption by the reviewing authority is
required by ORS 294.135a. In addition an Investment Committee consisting of five members will meet
and review any changes to this Policy. This committee will consist of one County Commissioner and
four additional members with backgrounds such as a Banker, Security Broker, Controller/Chief Financial
Officer, or Government Finance Manager.
Policy #F-10, Investment Policy Guidelines Page 6 of 7
AUTHORIZED FINANCIAL INSTITUTIONS:
BANKS
Bank of America - Merrill Lynch
Bank of the Cascades
Chase Bank
Columbia State Bank
Home Federal Bank
Key Bank
PremierWest Bank
Sterling Savings Bank
South Valley Bank & Trust
Umpqua Bank
Union Bank
US Bank
Wells Fargo
OTHER
CastleOak Securities, L.P.
Oregon Local Government Investment Pool
Piper Jaffray
RBC Wealth Management
Seattle-Northwest Securities Corporation
UBS Financial Services
Approved by the Deschutes County Board of Commissioners March 2, 2011.
Erik Kropp
Interim County Administrator
Policy #F-10, Investment Policy Guidelines Page 7 of 7
E
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A
Forestry
61150 SE 27th Street • Bend, Oregon 97702
541-322-7117 • Fax 541-388-2719
MEMORANDUM
DATE: September 19, 2012
TO: Board of County Commissioners
FROM: Ed Keith, Deschutes County Forester
RE: Action needed for Title III funding, September 24 work session
Summary:
Following the resolution passed by the BOCC on August 20 related to the reauthorization of the Secure Rural Schools Act
for 2012, funds are due to be distributed to the county for Title III expenditures. After review of information from the
US Forest Service and the Association of Oregon Counties, action is required from the BOCC for the newly reauthorized
2012 Title 111 funds.
Background:
The deadline for a county to "initiate" Title III projects is September 30, 2012. The county's initiation of a title 111 project
must be documented. The Forest Service recommends that the county document its initiation of Title III projects in the
meeting minutes of its county governing body (e.g. board of commissioners) which reflect the county's agreement to
use the funds for the authorized uses in Title III.
Recommended action:
The County Forester recommends the following three projects be initiated by approval of the BOCC. This is consistent
with past years Title III projects and is in compliance with Title III spending restrictions.
• Deschutes County Sheriff's Office Search and Rescue operations on Forest Service Lands
• Project Wildfire: CWPP development and revision; Firewise Community Program
• County Forester: CWPP development and revision; Firewise Community Program
Future actions:
The deadline to "obligate" Title III funds is September 30, 2013. Once the BOCC initiates the above listed projects, the
County Forester will develop project proposals in cooperation with the Deschutes County Sheriff's Office and Project
Wildfire, post the ndtice in the newspaper and take public comment, as required by the SRS Act. At the end of the
comment period projects will be presented to the Board of County Commissioners for fund obligation.
Merry
To: Board of County Commissioners (Work session item)
From: David Givans, County Internal Auditor
Date: September 14, 2012
Re: Audit committee recommendation item - Code changes to Code Sections 2.14 and
2.15
The agenda item is to discuss with the Board and provide direction to staff on whether they
want this brought up for further discussion at a worksession or a business meeting.
Your Audit Committee met 9/13/12 and discussed and approved a recommendation to the
Board for changes to Code chapters 2.14 (County Internal Auditor) and 2.15 (Audit
Committee). These changes were developed in response to recommendations from the last
peer review of the Internal Audit Program.
The following was the vote on each recommendation
Audit Committee Member
PM=Public Member
Code 2.14
County Internal Auditor
Code 2.15
Audit Committee
Gayle McConnell, Chair (PM)
Yes
Yes
Michael Shadrach, Prior Chair (PM)
Yes
Yes
Chris Earnest (PM)
Yes
Yes
Jean Pedelty (PM)
Yes
Yes
Jennifer Welander (PM)
Yes
Yes
Dan Despotopulos
Yes
Yes
Anthony DeBone
Abstain
Abstain
I have attached
• Deschutes County Code sections 2.14 and 2.15 with the suggested changes
highlighted.
Whael Shadrach's request for moving this item forward
• An audit committee handout outlining the reasons for the change.
The intent of the overall changes is to assure independence of the County Internal Auditor
position. Some additional administrative changes were incorporated for errors, legal
concerns, and improvements.
Page 1 of 1
H:\My Documents\Internal Audit Function\Audit committee\Audit Committee Ordinance
Work\2012 amendments\Topic Memo for 9-24-12 worksession.docx
Chapter 2.14. COUNTY INTERNAL AUDITOR
2.14.010.
Appointment of County Internal Auditor.
2.14.020.
Qualifications of County Internal Auditor.
2.14.030
Scope of Audits.
2.14.040.
Internal Audit Schedule.
2.14.050.
Funding.
2.14.060.
Access to Employees, Records and Property.
2.14.070.
Audit Reporting and Records.
2.14.080.
Contract Auditors, Consultants and Experts.
2.14.090.
2.14.100.
Quality Assurance Review.
AmditGomwAttee.
2.14.010. Appointment or dismissal of County Internal Auditor.
The County Internal Auditor shall be appointed by or dismissed by the County
Administrator in consultation with a quorum of the public members of the Audit Committee and a majori
ty
vote of the BOCC.
2.14.020. Qualifications of County Internal Auditor.
The County Internal Auditor shall possess adequate professional proficiency, demonstrated by relevant
certification, such as CPA (Certified Public Accountant), CIA (Certified Internal Auditor), CGAP (Certified
Government Auditing Professional) or a combination of education and experience as would be desired by the
County.
2.14.030 Scope of Audits.
1. The County Internal Auditor shall conduct work in accordance with government auditing standards and
county policies. The County Internal Auditor shall establish internal auditing policies and procedures to
assure that audit work is completed in accordance with those standards. Any audit work that is undertaken
not in compliance with standards shall be disclosed in the County Internal Auditor's report.
2. The County Internal Auditor shall have authority to conduct financial, attestation, and performance audits
of all departments, offices, boards, activities and agencies of the County in order to independently and
objectively determine whether:
a. activities and programs being implemented have been authorized by County Code or adopted
policy, state law or applicable federal law or regulations;
b. activities and programs are being conducted as prescribed by management/governing body to
accomplish the objectives intended by County Code, state law or applicable federal law or
regulations;
c. activities or programs efficiently and effectively serve the purpose intended by County Code, state
law or applicable federal law or regulations;
d. activities and programs are being conducted and funds expended in compliance with applicable
laws;
Chapter 2.14 1 (4/120
e. revenues are being properly collected, deposited and accounted for;
ff, resources, including funds, property and personnel, are adequately safeguarded, controlled and
used in an effective and efficient manner;
g. financial and other reports are being provided that disclose fairly and fully all information that is
required by law, that is necessary to ascertain the nature and scope of programs and activities and
that is necessary to establish a proper basis for evaluating the programs and activities;
h. there are adequate operating and administrative procedures and practices, systems or accounting
internal control systems and internal management controls which have been established by
management; and
i. there are indications of fraud, abuse or illegal acts, which need further investigation.
3. The County Internal Auditor may also provide non-audit services (consulting) that are not covered by
governmental auditing standards. Non-audit services differ from audits in that the County Internal
Auditors may
a. Perform tasks requested by management that directly support the entity's operations;
b. Provide information or data to a requesting party without providing verification, analysis or
evaluation.
These non-audit services should be approved by the County Administrator. The County Internal Auditor
should continue to work independently (in fact and appearance) when performing non-audit services. The
County Internal Auditor will decide and advise the County Administrator if the non-audit work may
jeopardize independence and whether the work should be performed.
4. The County Internal Auditor needs to consider three general classes of impairments to independence-
personal, external, and organizational. If one or more of these impairments affects the County Internal
Auditor's capability to perform the work and report results impartially, that County Internal Auditor
should either decline to perform the work, or in those situations because of a legislative requirement or for
other reasons, cannot decline to perform the work, should disclose the impairment in their report.
The County Internal Auditor should not perform management functions or make management decisions.
Performing management functions or making management decisions might impair the County Internal
Auditor's ability to perform audits of that or a related subject matter.
2.14.040. Internal Audit Schedule.
At the beginning of each calendar (or fiscal) year, the County Internal Auditor shall submit a one to five-
year audit work schedule to the Audit Committee for approval. This audit work schedule should incorporate
information from multiple sources including the County Internal Auditor's assessment of significant risks to
the organization and input from Management, Audit Committee, and the Board of County Commissioners.
The schedule shall include the proposed plan for auditing departments, offices, boards, activities,
subcontractors and agencies for the period. The schedule may be amended. Additionally, the County
Internal Auditor (for cause) may spontaneously initiate and conduct any other audit deemed necessary. Any
significant changes (an expectation of scope of work changing by more or less than 150 hours) to the
workplan for audit or non-audit projects should be approved in advance by the County Administrator and,
except in cases of emergency, the Audit Committee.
In the selection of audit areas and audit objectives, the determination of audit scope and the timing of audit
work, the County Internal Auditor should consult with external auditors so that the desirable audit coverage
is provided and audit effort is properly coordinated.
Chapter 2.14 2 (4/124-)
2.14.050. Funding.
The County shall provide sufficient funds to enable the County Internal Auditor to carry out the
responsibilities specified herein subject to annual appropriation by the BOCC Getfflty Budget .
2.14.060. Access to Employees, Records and Property.
1. All officers and employees of Deschutes County shall furnish the County Internal Auditor with
unrestricted access to employees, information and records (including electronic/computerized data)
within their custody regarding powers, duties, activities, organization, property, financial transactions,
contracts and methods of business required to conduct an audit or otherwise perform audit duties. In
addition, they shall provide access for the County Internal Auditor to inspect all property, equipment
and facilities within their custody. A discussion of appropriate access should occur with County
Counsel if access to documents is restricted by applicable law.
2. Further, all contracts with outside contractors and subcontractors shall provide the County Internal Auditor
access to the contractually related financial and performance-related records; property, equipment and
services purchased in whole, or in part, with governmental funds
3. If such officers, employees or contractors fail to produce the aforementioned access and/or information,
the County Internal Auditor with the aide of County Legal Counsel may initiate a search (or obtain a
subpoena) to obtain exhibit copies (physical or electronic) from computerized systems, book, paper or
record of any such official or employee, or outside contractor or subcontractor, in accordance with state
law or the applicable contract.
4. Subject to public records laws, the County Internal Auditor shall not publicly disclose any information
received during an audit that is considered confidential by any local, state or federal law or regulation. The
County Internal Auditor shall maintain the confidential status of information and records furnished by
County officers and employ
2.14.070. Audit Reporting and Records.
Each audit will result in a report containing relevant background information and findings and
recommendations, and shall communicate results to the Board of County Commissioners, Audit
Committee, and appropriate management. Subject to applicable public records laws, the report shall
also be available for public examination. If certain pertinent information is prohibited from general
disclosure, the audit report should state the nature of the information omitted and the requirement that
makes the omission necessary.
2. The County Internal Auditor should follow state archive guidelines as appropriate and as identified
under OAR 166-150-0005(4) (currently - a retention schedule of 10 years).
3. The County Internal Auditor should periodically report to the Audit Committee (and Board of County
Commissioners) on the work performed and any significant findings, which have not been fully
addressed by management.
4. The County Internal Auditor shall follow-up on audit recommendations, as practical, to determine if
management is implementing corrective action as identified in their response to the audit report
findings and recommendations. The County Internal Auditor may request periodic status reports from
auditees regarding actions taken to address reported deficiencies and audit recommendations.
Chapter 2.14 3 (4/124-)
2.14.80.Contract auditors, consultants and Experts.
Within budget limitations and approval by the County Administrator, the County Internal Auditor may
obtain the services of Certified Public Accountants, qualified management consultants, or other
professional experts necessary to perform auditor duties. An audit that is performed by contract must be
conducted by persons who are independent of the governmental unit and its officers. The County
Internal Auditor will coordinate and monitor auditing performed by public accounting, professional
experts, or other organizations employed under contract by Deschutes County.
2. The County Internal Auditor may participate with the Audit Committee in the selection of qualified
finalists for the provider of Deschutes County's annual financial audit. The Audit Committee shall
select a provider from the finalists. This selection shall be presented to the Board of County
Commissioners for review and approval. The process will follow Deschutes County's contracting
processes.
2.14.090. Quality Assurance Reviews.
1. The audit activities of the County Internal Auditor's office shall be subject to quality review in
accordance with applicable government auditing standards by a professional, non-partisan objective
group (such as the Association of Local Government Auditors (ALGA)). A copy of the written report of
this independent review shall be furnished to the Audit Committee and the Board of County
Commissioners. This report shall be available to the public.
2. The quality control review shall determine compliance with government auditing standards and the
quality of the audit effort and reporting, including:
a. general standards such as competence, professional judgment, and quality assurance;
b. fieldwork standards such as planning, supervision, and evidence; and
c. reporting standards such as report content, timeliness and distribution.
3. The County shall reimburse the costs of the quality control review team from funds budgeted in the
County Internal Auditor's budget. Within available time constraints, the County Internal Auditor may
reciprocate with other organizations by participation in quality control teams.
(Ord. 2005-014 §1, 2005)
Chapter 2.14 4 (4/124.)
Chapter 2.15. COUNTY AUDIT COMMITTEE
2.15.010
Authority.
2.15.020.
Composition.
2.15.030
Meetings.
2.15.040.
Responsibilities.
2.15.010. Authority.
A. The Board of County Commissioners ("Board") hereby establishes the Audit Committee as an advisory
committee. The committee shall advise the Board and County Administrator on significant audit matters
including, but not limited to:
1. The selection, compensation, and removal of external auditors hired to audit the financial statements for
the County and its related entities;
2. Consultation with the County Administrator or Board regarding the appointment or dismissal of the
County Internal Auditor should include a quorum of the public members of the audit committee;
3. Increases and decreases to the requested budget for the internal audit program; and
4. The work plan for internal audits performed under DCC 2.14.040.
2.15.020. Composition.
A. The audit committee shall be comprised of not less than seven or more than nine members appointed by the
Board.
B. Each member shall be appointed to serve a term of two years. Upon initial formation of the committee, the
Board may appoint any member to a shorter term. A member may be appointed to more than one term. The
Board may remove a member of the committee at any time. In the event of a vacancy on the committee the
Board shall, as soon as practicable, appoint a person to serve the unexpired portion of the former member's
term.
C. The committee shall consist of one (1) member county commissioner, two (2) county department head
members, and four (4) to six (6) public members. The County Administrator shall be an ex-officio nonvoting
member.
D. A public member shall be a registered voter within Deschutes County. The chair of the committee shall be a
public member and shall be selected by a majority of the public members. The chair shall serve a one-year
term and may be selected for additional terms. If the public members cannot decide upon a chair, the larger
committee shall decide. The chair shall preside over meetings, as well as provide input on topics for the
agenda.
2.15.030 Meetings
A. The audit committee shall meet as the committee deems necessary. A quorum shall constitute a majority of
the members appointed. Vacant positions shall not be considered in determining whether a quorum exists.
Minutes shall be prepared in accordance with the Oregon Public Meeting Law. The committee may require
certain County management attend meetings to address reports being discussed. Auditee departments will be
invited to meetings where their internal audit report is discussed.
B. A department head audit committee member shall not vote on an issue relating to an audit directly pertaining
to his or her department. If there is any question as to whether audit committee members should recuse
themselves from a vote, the committee should vote to determine whether the member should recuse himself or
herself.
Chapter 2.15 1 (_4/124.)
C. The County Internal Auditor shall facilitate and coordinate such meetings, as well as provide ancillary support
to the committee, as time permits.
2.15.040. Responsibilities. Responsibilities of the Audit Committee include:
A. Overseeing the independent audit of the County's financial statements, including:
1. Overseeing the selection, renewal or removal of the independent external auditor by making a
recommendation to the Board for final approval;
2. Meeting with the external auditors during planning of the audit, presentation of the audited financial
statements, and discussion of the letter to management on recommendations; and
3. Overseeing the resolution of audit findings in, areas such as internal control, legal and regulatory
compliance, and ethics.
B. The committee shall work to assure coordination between the internal and external auditors, management, the
County Administrator and Board.
C. The audit committee shall ensure the internal audit program performs its function. The committee shall:
1. Review the internal audit ordinance (DCC 2.14) at least every other year;
2. Review proposed internal audit work plans and make recommendations concerning internal audit projects;
3. Review the budget and staffing levels of the internal audit program (DCC 2.14.050);
4. Review internal audit reports and other communications developed for the County;
5. Review and provide input on internal audit program goals; and
6. Review any quality assurance reviews created pursuant to DCC 2.14.090.
7. Discuss and provide input on the County Internal Auditor's performance review each year.
D. The committee shall make appropriate recommendations concerning the internal audit program based upon the
reviews that it conducts pursuant to subsection C of this section.
E. The committee shall make an annual report to the Board summarizing the committee's activities and
recommendations. The report may be delivered at an audit committee meeting attended by the Board or may
be scheduled for a regularly scheduled meeting of the Board.
F. The committee shall perform other activities related to this chapter as requested by the Board.
(Ord. 2009-011 § 1, 2009)
(Ord. 2008-002 §1, 2008)
Chapter 2.15 2 (_4/124-)
From: M Shadrach
Sent: Thursday, September 13, 2012 7:53 PM
To: Tammy Baney; Alan Unger
Cc: Erik Kropp; Tony DeBone; Gayle McConnell; David Givans
Subject: Audit Committee Recommendation
Tammy and Alan,
The Deschutes County Audit Committee met today and voted to recommended
changes to the Internal Audit and Audit Committee Ordinances. I
discussed these proposed changes individually with you on June 26. Erik
Kropp is expecting to discuss the proposed ordinance changes with you at
the next working session of the Commissioners scheduled for September 24.
At our Audit Committee today, there was some discussion about waiting to
take action on the recommendation until a new County Administrator is
hired. The proposed Ordinance changes are largely to help assure the
independence of the work of the County Internal Auditor (in fact and in
appearance to help assure unbiased internal audit recommendations to
enhance County operations). Therefore, linking a Commissioner policy
decision to the hiring of a new County Administrator does not seem
logical to me.
The proposed ordinance changes have been well researched and discussed.
I suggest that the Commissioners act on the Audit Committee proposed
Ordinance recommendations within the next 30 days, if possible. I would
be glad to address any questions or suggestions from the Commissioners.
Best Regards,
Mike Shadrach
Deschutes County Audit Committee Member
County Internal Auditor
Independence Issue
Current Ordinance:
2.14.010 Appointment of County Internal Auditor.
The County Internal Auditor shall be appointed by and serve at the pleasure of the County Administrator
in consultation with the Audit Committee and the BOCC.
Recommendation by the Peer Review:
We recommend the Audit Committee and BOCC consider modifying the language in the County Code to
specify that the Audit Committee and the BOCC must both approve the removal of the Internal Auditor
to reduce the risk of impairments that may restrict or interfere with the Internal Auditor's work.
Revised Proposal to change 2.14.010 Chapter:
2.14.010 Appointment or Dismissal of the County Internal Auditor
The County Internal Auditor shall be appointed or dismissed by the County Administrator in consultation
with a quorum of the public members of the Audit Committee and a majority vote of the BOCC.
Reasoning for new language:
1. Greatly strengthens the independence of the Internal Auditor when appointment and dismissal
requires a vote of the majority of the BOCC.
2. The consultation provision required with a quorum of the public members of the Audit
Committee provides additional independent input for the BOCC (expected before the BOCC vote
on the Internal Auditor appointment/dismissal).
3. Vote of the Audit Committee not required because the Committee role is advisory. Requiring
approval of the Audit Committee for Internal Auditor appointment/dismissal expands the
Committee's role beyond an advisory role to the BOCC.
4. Internal Auditor role is unique and requires as much independence as possible. Best practices
call for the independent auditor to report directly to an Audit Committee or other Governing
Board.
To: Deschutes County Board of Commissioners DeBone, Baney and Unger
From: Scott Johnson, Deschutes County Health Services
Hillary Saraceno, Deschutes County Children & Families Commission
Date: September 11, 2012
Subj: County Health & Human Services: Organizing for the future in line with State changes
Background - Changes in state laws, policies and priorities are resulting in a reform of Oregon's health and education
systems. The health changes include development of coordinated care organizations (e.g. PacificSource) and our
region's Health Council and Health Board. Education reform reframes the work into a comprehensive early childhood -
K12 - and higher education system led by the Oregon Education Investment Board (OEIB). The OEIB system includes
development of a new Early Learning Council (ELC) and new Youth Development Council (YDC), with area "hubs" to
better serve and support higher risk children and families. While the 2013 Legislature is expected to define the ELC and
YDC work more precisely, it is clear that regional hubs will emerge and that our resources for young children and youth
services will be linked to this effort. It is also clear that Oregon's Commission on Children & Families system, as currently
constituted, will end. Locally, we have an opportunity to reorganize our efforts and assets toward these new systems in
a focused and complementary fashion.
Our preliminary recommendations are that we
• Reorganize and possibly merge our current County departments to align with the State changes, focusing on
efficiency, effectiveness and sustainability and with an emphasis on prevention.
• Provide specific policy and administrative suggestions to you by December 2012. If supported, they would be
reflected in our FY 14 budget and staffing plan.
• Develop recommendations that align with the CO Health Board interest in serving as the ELC and YDC hub in
consultation with Jefferson and Crook county groups.
• Link the health and education agendas for three reasons: 1. efficiency 2. children's health is a determinant of
educational success and 3. educational attainment correlates with improved health.
Guidance from the Board of Commissioners?
• Are you receptive to our joint effort to prepare recommendations in consultation with Erik?
• Do you have any specific direction regarding what you would like to see?
• Do you support a continuing focus on prevention and community outreach? A role for citizen advisory group?
• Do you support linking the County's health and education efforts?
C. Bill Davidson, CFC Chair and Steve Swisher, CFC Vice Chair
Kim Curley & Jock Pribnow, PHAB; Darrel Wilson & Marianne Straumfjord, BHAB
Ken Hales, Juvenile Community Justice
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