The URL can be used to link to this page

2014-449-Minutes for Meeting August 25,2014 Recorded 9/4/2014 DESCHUTES NANCY BLANKENSHIP,FCOUNTY CLERK CS Yd 201,49 COMMISSIONERS' JOURNAL 49/04/2014 04:44:01 PM 1UJiiJIU1111IHU11I IIII -1-Es co- ociik41.A Deschutes County Board of Commissioners 1300 NW Wall St., Bend, OR 97701-1960 (541) 388-6570 - Fax (541) 385-3202 - www.deschutes.org MINUTES OF WORK SESSION DESCHUTES COUNTY BOARD OF COMMISSIONERS MONDAY, AUGUST 25, 2014 Present were Commissioners Tammy Baney, Anthony DeBone and Alan Unger. Also present were Toni Anderson, County Administrator; Erik Kropp, Deputy County Administrator; Dave Doyle, County Counsel; and,for a portion of the meeting, Wayne Lowry, Finance; Jon Skidmore and Sharon Smith, City of Bend; and media representative Richard Coe of The Bulletin. Chair Baney opened the meeting at 1:30 p.m. 1. Finance/Tax Update. Wayne Lowry said July was skipped because not much can be gleaned from one month's records. He had combined the two months and compared the numbers to other years. The budget numbers and expenditures were also examined. Investments for June and July show a portfolio of$125 million, typical for early in the fiscal year. It will drop more until tax payments come in. The return in June was 71 basis points, and 72 in July. It was 52 in June 2013. They are compliant with statute regarding the investment pool, which is adjusted annually for the CPI. The general fund ended with $8.4 million, after netting out the Bethlehem Inn. It had been anticipated at $7.7 million. The reserves are being rebuilt. Minutes of Board of Commissioners' Work Session Monday, August 25, 2014 Page 1 of 6 Pages The Clerk's revenue is improving over last fiscal year. The Sheriff's funds show revenue being up and expenses less. Part of this is due to personnel vacancies. Community Development continues with higher revenue than budgeted, including two new positions. Solid Waste also shows increased revenue. Chair Baney asked how the former Commission on Children & Families' funds are being tracked. Mr. Lowry said they are closing out grants but most will be shown under WEBCO. The Health Benefits Trust has a higher balance than anticipated. Some things started several years ago to help control claims seem to be having a positive effect. Justice Court was behind budget estimates but exceeded this in July. Health funds have exceeded the budgeted amount as well. However, most of this is pass-through dollars. Tom Anderson said the department is working through this to make sure funding is handled as it should be through the new structure. Mr. Lowry said the jail project is moving well and is on budget. The North County projects include the Antler Building, Unger Building and Design Center. The Sisters Health Clinic has had some issues regarding the parcel and plat and some grant requirements, but he understands those have been settled, but they are waiting for the federal grant. 2. City of Bend Sewer Infrastructure Advisory Group Presentation. Sharon Smith provided an overview of the projects related to problems in the City's sewer plant and infrastructure. They are focusing mostly on areas within the UGB. There are failing pipes, sewer overflows, manhole cover problems and discharge into the river. Jon Skidmore added that they pushed hard to analyze the problems before putting a price on the improvements. The treatment facility project is underway, but they are considering various options for the system. Ms. Smith stated that they wanted to get general public support for a very expensive project. They hired a company with software to model the system and run simulations to come up with the best solution. Minutes of Board of Commissioners' Work Session Monday, August 25, 2014 Page 2 of 6 Pages Mr. Skidmore stated that they viewed the various locations of the pump stations, and where some of the bigger problems are. Ms. Smith added that there could be very bad scenarios if not addressed. Ms. Smith said the citizen committee remained intact for the two years, and came up with viable solutions. They were to find affordable ways to address this issue. The group came up with a phased solution, with the largest financial impact being during the first five years. Since growth cannot be totally anticipated, adjustments can be made if needed. The Juniper Ridge area would come late in the process, in ten to twenty years. Other areas take priority. Mr. Skidmore said they now have more complete understanding of what is in place and what needs to be addressed. Ms. Smith stated the southeast interceptor is the first priority and is under construction. The Colorado lift station and the north area capacity improvement area are in design now. Those will handle some critical problem areas. Most developable land is in the southeast area and already a lot of development that would be able to connect. Ms. Smith stated that phasing allows gradual rate increases. There will be a lot of work done during the first five years, but this will allow development to continue. Data obtained during this process will allow them to better plan for future projects. The City Council has been advised to put funds aside to help un-sewered neighborhoods. The recommendation was for a higher rate increase to start, with small increases after that. There is help for low-income residents. It has been a long time since this infrastructure was addressed, and change needs to happen. A reserve fund is included in the plan, but are not restricted to this use. Chair Baney observed that it is sometimes tempting to dip into those funds when needed for other things. Mr. Skidmore said that he feels the staff in place will guard this funding. Commissioner Unger asked how commercial and industrial is handled. Mr. Skidmore stated that sewage costs are based on water use, but there is a surcharge in place for those that exceed the norm for high-strength discharge. They are examining the program at this time and hope to be more equitable. Minutes of Board of Commissioners' Work Session Monday, August 25, 2014 Page 3 of 6 Pages Ms. Smith said a 9% increase was recommended to the City for the first year, with a total of$60 increase by the end of ten years. The Council deferred. implementation until after the summer water bills, probably in October. The Council was not unanimous but the majority supports this. The committee will be involved in public outreach for the improvement plan as it kicks off. Chair Baney asked what a property owner will do if told they can now connect. Ms. Smith said they built in seed money to help develop a plan for the areas that are already developed, to help with low-income property owners or to seek grants to help with this. It may cost as much as $30,000 to connect. Mr. Skidmore stated that some septic systems have reached end of life, and if the property is close to the sewer connection, the owner cannot obtain a septic repair permit, or may not be able to afford it. Commissioner Unger stated that new development may help offset these costs. Ms. Smith noted that they need a good plan for each community and the residents need to be a part of that. There has to be good community awareness. The committee has put in about 1,100 hours working on this. Ms. Smith asked that the Board relay this information as needed to its constituents. Community support is needed throughout. Chair Baney asked if the County should be a part of the process. Mr. Skidmore said that is not needed at this point. Ms. Smith added that the committee would be happy to give presentations to various groups as requested. It will not be easy to convince everyone but the process was worthwhile. She said they presented at a national conference, along with the cities of New Orleans and Atlanta, and the audience was amazed at the public-private effort. Mr. Skidmore added that it was not a cheap process, but necessary to be successful. 3. Discussion of Draft Update to County's Out of State Travel Policy. Erik Kropp said the proposed change is that the Commissioners don't have to sign off on travel requests, but that the Department Director can do so. Chair Baney noted they are budgeted and most appear to be reasonable. Commissioner Unger would like to see a form that references the budgeted. amount. Mr. Anderson said that the departments are held to the overall expenses and this does not detract from the Director or supervisors, and have to justify that the expense is meaningful and necessary. They are the first check as to whether it is appropriate and affordable. Minutes of Board of Commissioners' Work Session Monday, August 25, 2014 Page 4 of 6 Pages Chair Baney stated that some have to do with grant responsibilities and is required as part of the grant process. Commissioner DeBone feels there is strong administration and oversight, and these costs are budgeted. Grants often drive the necessity for this training. DEBONE: Move approval of County Administrator signature of the updated. policy. UNGER: Second. VOTE: DEBONE: Yes. UNGER: Yes. BANEY: Chair votes yes. 4. Other Items. Mr. Anderson said the opening session of County College is Tuesday after the holiday. The Commissioners are double-booked. Chair Baney said they could move the Board portion to the end of the session. Mr. Anderson stated they usually set the table with the Board at kick-off. However, Mr. Anderson could act as the M.C. and give an overview of the County's role. Another option is to have either the Road Department or Solid Waste Department take the first date since they include an outdoor venue. Chair Baney said she is booked on the evening of September 9, so perhaps it could be the week following that, switching with Solid Waste on September 16. Regarding the District AOC meeting in Burns on September 5, Chair Baney asked if that is an appropriate time to talk about the STIP funding. Not all of the counties are involved in transportation issues. Commissioner Unger stated that Harney County is not in the same region. He has a Deschutes Forest Collaborative meeting that morning and is conflicted about attending. Chair Baney said there was a Connect Oregon meeting last week and some additional funding may come to this area, in particular to the Sisters Airport. They are also almost done with the future of public health discussions as well, with some services to be regionalized for better savings and services. One recommendation is for better funding for public health as Oregon is number 46 in the country. They have to protect general fund but perhaps the State will provide matching funds. Minutes of Board of Commissioners' Work Session Monday, August 25, 2014 Page 5 of 6 Pages Commissioner Unger will not be available in person for the Board meeting on September 22. He can call in if needed. Commissioner Unger is working with Workforce Reinvestment to create local workforce groups, both regional and beyond. To manage the operational costs, they need private business, the employment department and others to cooperate. The State may provide some resources or specialists to help with structuring a local entity. Commissioner DeBone said he has been in meetings regarding biomass, with representatives of Mt. Bachelor, Quicksilver and Senator Merkley's office. Longevity of the industry is one big question, since no one will put in a boiler and other equipment unless they know they will have a supply chain for years. Chair Baney added that there is some support from the Forest Service and others who have to deal with controlled burn smoke issues and wildfire mitigation. Being no further items discussed, the meeting adjourned at 3:10 p.m. DATED this Day of % 2014 for the Deschutes County Board of Commissioners. CdifOk/27 Tammy Baney, Chak ) Anthony DeBone, Vice Chair ATTEST: L Alan Unger, Commissioner • Recording Secretary Minutes of Board of Commissioners' Work Session Monday, August 25, 2014 Page 6 of 6 Pages 1,5■?'".4" 0 Ili AP,' ;{ Deschutes County Board of Commissioners 1300 NW Wall St., Suite 200, Bend, OR 97701-1960 (541) 388-6570 - Fax (541) 385-3202 - www.deschutes.org WORK SESSION AGENDA DESCHUTES COUNTY BOARD OF COMMISSIONERS 1:30 P.M., MONDAY, AUGUST 25, 2014 1. Finance/Tax Update — Wayne Lowry 2. City of Bend Sewer Infrastructure Advisory Group Presentation - Sharon Smith, and City of Bend Assistant City Manager Jon Skidmore 3. Draft Update to County's Out of State Travel Policy—Erik Kropp 4. Other Items PLEASE NOTE:At any time during this meeting,an executive session could be called to address issues relating to ORS 192.660(2)(e),real property negotiations;ORS 192.660(2)(h),litigation;ORS 192.660(2)(d),labor negotiations;or ORS 192.660(2)(b),personnel issues;or other issues under ORS 192.660(2),executive session. Meeting dates,times and discussion items are subject to change. All meetings are conducted in the Board of Commissioners'meeting rooms at 1300 NW Wall St.,Bend,unless otherwise indicated. If you have questions regarding a meeting,please call 388-6572. Deschutes County encourages persons with disabilities to participate in all programs and activities. This event/location is accessible to people with disabilities. If you need accommodations to make participation possible,please call(541)388-6571,or send an e-mail to bonnie.baker @deschutes.org. Monthly Meeting with Board of Commissioners Finance Director/Treasurer AGENDA August 25, 2014 (1) Monthly Investment Report —June &July 2014 (2) June 2014 Financials r r En CD \ \ [ § 555 I 000 , \ / / \§ /k 2 � - A A ♦ 2 K -y°k � - - � a \ {ƒ �co - ° ^ j / { e � \ 52 _ to ° ° ) 0- 5 7kk a AAA - Sm o ) \ § C Di Di / / - % � ) \ \ 00 , } ! - 0 ) k \ 2 , � � . , C4 ) / k E ! | = t ,co / W { a 0 a , ® o � c, "1 --0 an _ � E \ � \ \) sf = t $ � a az Ee \ \ c - / \ \ UCtE 0 A * o = � _ § ® ., § § , , co \ - S 0000 _ \ N- ; {-3) ot 0 _ _ , - c _ _ _ _ {op 0 ' DA — 0 ^ ` U - - - 2 - . 0 : $ f \ , \ ` ■ .0 t - 2 ® in i ! \ - ) r \ ■ . § ) \j ) ® CI f GGlEt \ • / \ . z0Ea o « ..... § 3r , ± = I- 1 Deschutes County Investments a _ __. Portfolio Management Portfolio Details-Investments ---- --- --- -- - -June 30,2014 Purchase Maturity Days To Ratings Coupon Per Market Book Call CUSIP Security Broker Date Date Maturity Moodys S&P Rate VTM 365 Value Value Value Date PWB9393001582 PremierWest Bank CD 71612012 71612014 5 0.600 0.608 240,000 240,000 240.000 i - - SVS10321 Home Federal Bank CD 9/1912013 9119/2014 Bp 0.130 0.132 100.000 100.000 100000 4001174329 Columbia State Bank CD 12.62013 121512014 157 0 210 0 213 140000 140.000 140,000. - 8941748454 Sterling Savings Bank CD 711/2013 111/2015 184 0.200 0.203 2,000 000 2,000.000 2,000.000 - - HFBCD Home Federal Bank CD 211/2013 1!31/2015 214 0200 0203 140,000 140,000 140000. - - 91159HGU8 US Bancorp CASTLE 12212014 31412075 246 A+ Al 3.150 0.401 500,000 509,660 509,245' 4001154309 Columbia State Bank CD 41112013 3130.2015 272 0.150 0.152 100,000 100,000 100,000 - 273-150017-5 South Valley Bank CD 5/20/2013 5/20/2015 323 0148 0.758 200,000 200000 200,000 - - 1JMP972002570 Umpqua Bank 6/7/2014 6/712015 341 0400 0406 246000 240000 240,000 - - 3692G5F7 General Electric-Corporate N CASTLE 9117/2013 6/30/2015 364 AA+ A1 2.375 0.865 1.400000 1428,980 1,420,870 - - 36962G5F7 General Electric-Corporate N CASTLE 1/1012014 613012015 364 AA+ Al 2 375 0.501 545,000 556,282 555,137 - - 5V510316 Umpqua Bank 109/2013 9l2013 7/912015 373 0 500 0.507 2000,000 2.000.000 2 000,000 - - 949651-15F7 Wells Fargo Corporate Note CASTLE 9/30/2013 7/2012015 384 AA- A4.3 0 750 0.541 1.000,000 1.004,150' 1 002,187 91159HGX2 US Bancorp CASTLE 4/2/2014 7127/2015 391 A+ Al 2450 0.501 7180,000 1,206,456 1204,548 91159HGX2 U 5 Bank Corp Note CASTLE 62612014 7/27;2015 391 A+ Al 2 450 0.500 1,570000 1,608,267 605 732 315GOPR8 Federal National Mtg Assn CASTLE 10/92013 1019/2015 465 AA+ Aaa 0 480 0.450 1,000.000 1 000 710 1,000,382 10/9/2014 064159BA3 Bank of Nova Scotia CASTLE 4/3/2014 101912015 465 A+ Aa2 0.750 0.621 540,000 541 674 540,883 - - 3734041-174 Federal Home Loan Mtg Corp CASTLE 10/2812013 1012812015 484 AA- Aaa 0.500 0.500 2,000 000 2,001 820 2,000,000-.10128!2014 _. DS5 11/15;2015 000 742718DS5 Procter 8 Gamble CASTLE 12!6.'2013 502 AA AA3 i 800 0.430 1 000000 1,019,320 1,018,700 - - SV31D368 Royal Bank of Canada VINISP 31272014 12!1512015 532 AA- Aaa 2.625 0.600 1,500,000 1547,610 1543913 - - 532457AN8 Eli LillyB Cu. CASTLE 3/24/2014 111/2016 549 AA- A2 6.570 0.500 1,408,000 1,531,003 1,535,452 0846701302 Berkshire Hathaway Inc CASTLE 3'312014 2'11/2016 590 AA Aa2 0.800 0.500 3,000,000 3,016,590 3,014,409 17275RAC6 Cisco Systems Inc CASTLE 212712014 2,'22/2016 601 AA- Al 5.500 0.550 1.874,000 2,025,307 2,025,244 06406HCG20 Bank of New York Mellon Corp CASTLE 4,'4/2014 3/412016 612 A+ Al 0.700 0.681 1 000,000 1,001,980 1,000,315 2'3/2016 3133734F6 Federal Home Loan Bank CASTLE 5.'22014 4.'15!2016 654 AA+ Aaa 0.772 0.600 650,000 650,514 651,989 - - _-- - - 478160AY0 Johnson 8 Johnson CASTLE 1172014 5/1512016 684 AAA Aaa 2 150 0.620 1.529,000 1 54,885 5 1 572,408 8 949746QU8 Wells Fargo Corporate Note VINISP 2/20/2014 6.1152016 715 A+ A2 3 676 0.750 1,000,000 1,056300 1,056615 0.000 0 686053CF4 Oregon School Boards Assoc CASTLE 31712014 6/302016 730 A+ Aa2 0.999 3,000,000 2,927,340 2,940,927 - - 9128280X1 U.S.Treasury MBS 6/19/2014 7/31/2016 761 AA- Aaa 1.500 0.548 1,000,000 1020,780 1019,690 - - 912828RF9 U.S.Treasury CASTLE 12,'27/2013 813112016 792 AA+ Aaa 1 0.646 1,000.000 1,010.310 1,007.592 - - _-_ 9;1512016 __- 661.382 _._. 31359YLS4 Federal National Mtg Assn PJ 3/5/2014 807 AA+ Aaa 0 778 672 000 660.275 3133EAZ76 Federal Farm Credit Bank CASTLE 512312014 9126,12016 818 AA+ Aaa 0.690 0.686 3 000 000 3,000 180 3,000 286 - - 3134G4HK7 Federal Home Loan Mtg Corp ASTLE 3/27/2014 1Q24I2016 846 AA+ Aaa 0.500 1.119 3,015.000 3 017.261 3 016.646 10/24/2014 P _ 1.000 912828RM4 U S.Treasury CASTLE 12/272013 10131;2016 853 AA+ Aaa 0 727 1,000.000 1,009,380 1,006,286 3134G4K98 Federal Home Loan Mtg Corp CASTLE 2120/2014 11172016 860 AA+ Aaa 0.800 0.800 2,000,000 2,001,280 2,000,00D 8/7/2014 06050TLR1 Bank of America-Corporate CASTLE 5113.2014 11/142016 867 A A2 1125 1.050 1,900,000 1,901,349 1,903,310. / _._ 109471 2,108,063'- 3133ECWV2 Federal Farm Credit Bank CASTLE 12117/2013 1217.2016 890 AA+ Aaa 0.875 0.722 2,100,000 2, 0641590A1 Bank of Nova Scotia CASTLE 6/9/2014 12/13/2016 896 A+ Aa2 1.100 0.910 1,800,000 1,805,454 1,808,254 - - 3136G1XP9 Federal National Mtg Assn PJ 3/6/2014 12119/2016 902 AA+ Aaa 0800 0.788 2,000,000 1,996,040 2,000,60211/19/2014 --.. 06406HCA5 Bank of New New York Mellon Corp CASTLE 4!23/2014 1;17/2017 931 A+ Al 2 400 1.067 2.000,000 2,070,720 2 066 652 12/18/2016 3130A1HX9 Federal Home Loan Bank MBS 4,'23/2014 1/23/2017 937 AH+ Aaa 1.000 0.985 2.000,000 2,000,980 2,000,745 7/23/2014 9128265C5 U.S.Treasury CASTLE 11162014 1131/2017 945 AA+ Aaa 0 875 0.844 2 006000 2,008,900 2 001,595 3130A0SM3 Federal Home Loan Bank VINISP 2.'212014 2/21/2017 966 AA+ Aaa 1 000 0 939 2,000,000 2,002,440 2 003,149 8212014 __- 064159026 Bank of Nova Scotia CASTLE 5.'1 2014 3/1712017 990 A+ Aa2 0.800 0.906 1,000,000 999,020 997,174 3117/2016 -.. 0.950 912628SS0 U.S.Treasury WF 1/17/2014 4/30/2017 1.034 AAA Aaa 0.875 2,OOD,000 2.003,600 1.995,822 - - 037833AM2 Apple Inc CASTLE 6/24/2014 5/5/2017 1,039 AA+ Aa1 1 050 1.057 2,000,000 2.002,700 1.999,603 - - 3136FPYB7 Federal National Mtg Assn VINISP 2/7;2014 5123/2017 1.057 AA+ Aaa 2.050 0.885 1,460,000 1 504,588 1.508,397 - - -._ - 57 _ 31359MEL3 Federal National Mtg Assn CASTLE 12'23 2013 61Q017 7 066 AA+ Aaa 1 061 1 115 1,000,000 969050 968.572 - - 37359MEL37 Federal National Mtg Assn CASTLE 112412014 6/1/2017 1.066 AA- Aaa 1 081 1.136 1,050,000 1 017,503 1,016,384 - 29270GVZ2 Bonneville Power Atlministratio CASTLE 42412014 711/2017 1,096 AA- Aal 1.197 1.171 670.000 670.690 670.524 - - 84247PHS3 Southern CA Public Power Autho CASTLE 6/17/2014 711/2017 1,096 AA- 1.145 1.180 1,000.000 995.900 998.963 - - 313383J68 __Federal Home Loan Bank VINISP 121262013 927'2017 1184 AA. Aaa 1000. 1.250 1000.000 996,860 992.112 - - 3130A1ZK7 Federal Home Loan Bank MBS VINISP 528/2014 1128.'2017 1,246 AA+ Aaa 0.750 0.750 1,000.000 1,044.813 1,051.901 8/2812014 ooD s97720 1000000 8/28/2014 313081G36 Federal Home Loan Bank MBS 4/17/2014 1/17/2018 1296 1.500 1.508 575,000 575,351 574,837 7/17/2014 313005171 Federal Home Loan Bank VINISP 4/2/2014 1/30/2018 1,309 AA+ Aaa 2.000 1.710 1,500.000 1,510,485 1,515,013 1/30/2015 12123;2013 --- _._20 3136G1AU3 Federal National Mtg Aaso VINISP 1/30/2018 AA+ 0 700 1 420 1,000,000 983,000 988,349 7/30/2014 3135GOVU4 Federal National Mtg Assn VINISP 1124/2014 4,132018 1,372 AA+ Aaa 1125 1.540 1,000,000 988,330 984,948 4!312015 3130A25R3 Federal Home Loan Bank MBS 6/19/2014 6/19/2018 1,449 AA+ Aaa 1.000 1.026 2,000 000 1,997,040 1,998 017 9/19/2014 3136G16B0 Federal National Mtg Assn VINISP 1121/2014 12/27/2018 1.640 AA+ Aaa 0.750 1.820 1000,000 979,110 973,412. 9/27/2014 Local Govt Investment Pool 1 0540 0.540 48 625,219 48 625,219 48,625.219 - - Bank of the Cascades 1 0.54D 0.540 3.626,039 3,626,039 3,626,039 - 130,902258 131 470,791 131 447,386• r ': 'Cr • N0 0 o e \° E V • m or d' 01 � 'a ? O AO e 0 CI Cci O a , Nrr N10O = �. • OC C o > I C O C C O 3 M a o N Y R r I- C m �} d, • • ♦ 2 N > 3 O _ Y V N N r N N CU N CA cu w• LL r ' r (D O 2- — a G1 G1 C F- F C r n o o e Z +O+ L O l0 } } � h r c co c 2 O r In IX O a. •. COO 5 on S M Y C C T3 Ts V3 'A' N JC O > • • • in CO Co J N O a 7 C Co CD E U E N N F- N `y ca c ° — O > > 3 u3 � E -� Z mCQ u. o>, C E O U O C o C D O C v e a o C t O O N N O N N O N O O CO r N N N N N O U E o N m N N .a) E N N N c C N E E C C E — lL N E N 03 E N r O > X a) o w - n Q E N E O C a 3 Do > ~ J g C O U ,V 0 ❑ E N N m > C C Q ¢ r al C T } } C m m p a> m h n m -@O r N a`) o aa, ~ a_ .- ‘a5 (-) 515 m a) . E ° -°o a a) ~ m • (Q w N 0 0 N C C (D O » U m F- O F' O D D / r = e -'s N N CO Cr)N O N x,. r � rnNW a c M N M N N M O N r 0) d c i9 A i m J d TIS u) E "m A F /l y 0 . 000 , „ T ~ d ovo or e5 T O c0 r f N 4 O O O N C ,L, m e G.0 co Q fvNV IC C C LZry O G U , a, >� Y1t«. LL O�N CD 0 a o E ° Q Sc C Ito t y c c IoM CD V D o O. Cl) w 4 Z w O U V w H Q1 V7 m f N C F > F°- m CI 01 fl,m (SD H2 C 'a_e a..�,. � oOF m — 0 .E ad �j .....02 To -' 3oE a 2UFDii J F il I- 03 ta. 44-a4 If Deschutes County Investments Portfolio Management Portfolio Details Investments July 31,2014 Purchase Maturity Days To Ratings Coupon Par Market Book Call CUSIP Security Broker Date Date Maturity Moodys S&P Rate YTM 365 Value Value Value Date SYS10321 Home Federal Bank CD 9/19/2013 9119/2014 49 0 130 0.132 100,000 100000 100,000 - - ___... 4001174329 Columbia State Bank CD 12/5/2013 12/5/2014 126 0.210 0.213 140,000 140,000. 140000 8941748454 Sterling Savings Bank CD 7112013 11112015 153 0200 0.203 2000,000 2000,000 2000,000 HFBCD Home Federal Bank CD 21V2013 1131.2015 183 0200 0.203 140,000 140,000 140,000 91159HGU8 US Bancorp CASTLE 1/22/2014 3/412015 215 A+ Al 3.150 0401 500,000 508,050 506,104 - 4001154309 Columbia State Bank CD _ 4/112013 3/3012015 241 0.150 0 152 100,000 100,000 100,000 - - 273-150017-5 South Valley Bank CD 5/2012013 5/2012015 292 0 748 0.758 200,000 200,000 200,000 - UMP972002570 Umpqua Bank 6/712014 617'2015 310 0.400 0406 240,000 240,000 240,000 -_. 014 126 3692G5F7 General Electric-Corporate N CASTLE 9/17 2013 6/30.'2015 333 AA- Al 2 375 0.665 1,400,000 1 425,648 1,419126 - - _._._ _. 36962G5F7 General Electric-Corporate N CASTLE 1/10/2014 6/30/2015 333 AA- Al 2.375 0501 545.000 554,984 554.290 - - SYS10316 Umpqua Bank 7;9/2013 7190015 342 0.500 0507 2,000,000 2000,000 2000,000 94965H5F7 Wells Fargo Corporate Note CASTLE 9/30/2013 7/2012015 353 AA AA3 0.750 0.541 1,000,000 1.004,160 1,002,013 - - _-__. 91159HGX2 US Bancorp CASTLE 42/2014 7127/2015 360 A+ Al 24c0 0501 1,180,000 7,204,397 1,202840 - - -_. 91159HGX2 U S BanBank-Corp Note CASTLE 3/26/2014 7!272015 360 A+ Al 2.450 0.500 1,573 000 1,605,514 1603.188 - - 315GDPR8 Federal National Mtg Assn CASTLE 10/9.'2013 10/9%2015 434 AA+ Asa 0.480 0.450 1,000.000 1000 460 1,000357 10/9/2014 Bank ank m N 064159BA3 B Nova Scotia CASTLE 4130014 10/9/2015 434 A+ .4a2 0 750 0.621 540,000 547 469 540.625 - 3134G4 HZ4 Federal Home Loan Mtg Corp CASTLE 10/28/2013 101232015 453 AA+ Aaa 0.500 0.500 2,00000 00 1,999.680 2,000.000 10/28/2014 36962G4T8 General Electric-Corporate N CASTLE 7/24/2014 11/9/2015 465 AA+ Al 2.250 0.500 2,000,000 2,041440 2,044,321 - - 742718055 .Procter&Gamble CASTLE 12/6/2013 11!1512015 471 AA- AA3 1.800 0.430 1,000,000 1,016.820 1,017,564 - 57510368 Royal Bank of Canada VINISP 3/27/2014 12/1512015 501 AA Aa3 2625 0.600 1,500,000 1,540,110 1,541,399 /2 Eli __. . __.. 532457AN8 Eli Lilly&Co. CASTLE 3/24/2014 1/1/2016 518 AA- A2 6.570 0.500 1,408,000 1,522,653 1 528,371 ir 084670602 Berkshire Hathaway Inc CASTLE 3132014 2.'11/2016 559 AA Aa2 0.800 0.500 1.000,000 1003,500 1.004,554 _ . 17275RAC6 Cisco Systems Inc CASTLE 2;270014 2/2122'20"6 570 AA Al 5500 0.550 1874,000 2,015,562 2017,567 - 06406HCG20 Bank of New York Mellon Corp CASTLE 4/4/2014 3/4/2016 581 A+ Al 0.700 0.681 1 000,000 1,000 400 1.000,299 2/3/2016 _.- , 9 3133734F6 Federal Home Loan Bank CASTLE 5212014 4.115!2016 623 qA+ Aaa 0.772 0.600 650,000 650,397 651,896 - 0101 Johnson__. 478160AY0 Johnson&Johnson CASTLE 1712014 5.11512016_ 653 AN, Aaa 2.150 0.620 1.529,000 1571,445 1.570,476 76 5 9497460U8 Wells Fargo Corporate Note VINISP 1120/2014 6.11512016 684 A+ A2 3 676 0.750 1.000,000 1,051920 1,054,203 -_. 686053CF4 Oregon School Boards Assoc CASTLE 3x7/2014 613012016 699 A+ Aa2 0.000 0.999 3 000,000 2.928 330 2,943436 01/2/2 - - 9128280X1 U.S.Treasury MBS 6/192014 7/31/2016 730 W+- Aaa 1.500 0.548 1,000,000 1.018,750 1,018,887 - - 313405686 Federal Home Loan Mtg Corp MBS 7/7/2014 8/26/2016 756 AA+ Aaa 0.560 0.629 2,000,000 1.995,140 1,997,966 11/26/2014 912828RF9 U.S.Treasury CASTLE 12/27/2013 8/3112016 761 AA+ Aaa 1.000 0.646 1,000,000 1,006,440 1,007.295 - - 0 0.812 01/2/2. -_ 31359YLS4 Federal 3133EAZ76 Federal Farm Credit National Mtg Assn CJ 123 2014 9/16/2016 787 AA+ Aaa 0 690 672.000 690,410 660,725 - - Farm C Bank CASTLE 5!23 2014 9/26/2016 787 AA+ Aaa 0.690 0.686 3,000.000 2.998,410 3,000 276 - - 3131A1CD8 Federal Home Loan Bank CASTLE 7/1712014 9/28/2016 789 AA+ Aaa 1.125 0.728 2,000.000 2,014,600 2,016,719 9/28/2015 3134G4HK7 Federal Home Loan Mtg Corp CASTLE 3/27/2014 10/24/2016 815 AA+ Ass 0.500 1,119 3,015.000 3,016,658 3,016,209 10124/2014 /201/2. 912828RM4 U.S Treasury CASTLE ^.2.127 2013 1013112016 822 AA+ Aaa 1.000 0.727 1000 000 1,006,950 1 006,057 _.. 1,996,360 3134G4K98 Federal Home Loan Mtg Corp CASTLE 2120/2014 11l7201fi 829 AA+ Aaa 0.800 0.800 2,000.000 1,996,360 2000,000 B/b'2014 01 01 --_ 1 Ofi050TLR1 Bank of America-Corporate CASTLE 5/13/2014 11/14/2016 836 A A2 1 725 1.050 1,900.000 1,899948 1,903,193 - - _... 00101 1/201 3133ECWV2 Federal Farm Credit Bank CASTLE 12/17 2013 17J7/2016 859 AA+ Aaa 0.875 0.722 2,106.300 2,107,787 Bank 064159DA1 Bank of Nova Scotia CASTLE 619/2014 12/1312016 865 A+ Aa2 0 910 1 804 662 1 807,973 _.. /2871 3136G1XP9 Federal National Mtg Assn PJ 316/2014 12/19/2016 971 AA+ Aaa 0.800 0.788 2,000,000 1,993,360 2,000,582 11/19/2014 New 0101 - 6 06406HCA5 Bank of New York Mellon Corp CASTLE 4/23/2014 1/17/2017 900 A+ Al qt 2 400 1067 2,000,000 3060,220 2,064,469 12116/2016 912828505 U.S Treasury CASTLE 1/16/2014 V3112017 914 AA+ Aaa 0.875 0.844 2,000,000 2003,600 2001,543 /2/201 .0101 - 0101 3130AOSM3 Federal Home Loan Bank VINISP 7121'2014 212112017 935 AA+ Aaa t 000 0.939 2 000,000 1997.880 2003,050 8/2112014 __. 2 6 064159DZ6 Bank of Nova Scotia CASTLE 511 2014 3/17/2017 959 A+ Aa2 0.800 0.906 1 000,000 996,710 997,261 3/1712016 912828SS0 U.S.Treasury WF 1/172014 4/30/2017 1003 AAA Aaa 0875 0.950 2,000,000 1,996,880 1,995,947 0 - 0101. __. 037833AM2 Apple Inc CASTLE 6124/2014 5/51207 1008 AA+ Ae1 1.050 1057 2,000,000 1 997,600 1.999,614 - - 89236TBH7 Toyota Mtr Creel-Corp N CASTLE 7/29/2014 5/16/2017 1019 AA- AA3 1.125 1.150 2,125,000 2,119,836 2.123,515 - - 3136FPYB7 Federal National Mtg Assn VINISP 2/7/20114 5/232017 1026 AA+ Aaa 2 050 0885 1,460,000 1,496,675 1.507,004 - - 31359MEL3 Federal National Mt;Assn CASTLE 12/232013 6/1/2017 1035 AA+ Aaa 1.061 1 115 1.000,000 967,290 969,486 - - 31359MEL37 Federal National Mtg Assn CASTLE 1/24/2014 6/1/2017 1035 AA Aaa 1.081 1.136 l 050,000 1,015,655 1,017,362 - - 01.r. - - 6 - 292700772 Bonneville Power Administrate CASTLE 4/24/2014 711/2017 1065 AA Aal 1197 1171 670000 668,566 670,509 - - _.. -_. 1 . 0001 __ __-- 84247PHS3 Southern CA Public Power AUtho CASTLE 6,'172014 7ry12017 1065 AA- 1.145 1,180 1000,000 992,900 998.992 - - 313383168 Federal Home Loan Bank VINISP 12126/2013 927'2017 1153 AA+ Aaa 1.000 1.250 7 000,000 993,730 992,315 - - _. .. 313600074 Federal National Mtg Assn VINISP 2/3%2014 9.122 72017 1153 AA+ Aaa 1 000 0 943 1,050,000 1042,073 1,051.852 91277/2015 3130A1ZK7 Federal Home Loan Bank MBS 5,'28/2014 11/28/2017 1215 AA+ Aaa 0 750 0 750 1,000,000 995,700 1 000 000 8/28/2014 _.. I _- _ 50 01_ 01 31300N71 Federal Home Loan Bank VINISP 412 2014 1130/2018 1278 AA+ Aaa 2.000 1.710 1,500,000 1 509,150 1 514.664 7130!2075 -_. 6 - . 3136G1AU3 Federal National Mtg Assn VINISP 12/23/2013 1!3012018 1278 AA+ 0.700 1 420 1,000,000 960 360 988,620 10130/2014 _. . _ .. 0101_ 3135GOVU4 Federal National Mtg Assn VINISP 124/2014 4/3/2018 1341 AA+ Aaa 1125 1 540 1,000,000 988 985,282 413/2015 3130A25R3 Federal Home Loan Bank MBS 6/1912014 5%19!2018 1418 AA+ Aaa 1 000 1 026 2,000.000 1 991,500 1,998,058 91192014 F nal __. __. 313601680 Federal National Mtg Assn VINISP 1/2112014 121272018 7609 AA+ Aaa 0.750 1.820 1000.000 980.610 973,906 9127/2014 S75100718 Local Govt Investment Pool 1 0.540 0.540 39,266418 39,266,418 39266.418 SVS30084 Bank of the Cascades 1 _ . . 0.540 0.540 4,237,043 4,237.043 4,237,043 _ 125,464,461 125.926,579 126,025 208 t r 4 Memorandum Date: August 12, 2014 To: Board of County Commissioners Tom Anderson, County Administrator From: Wayne Lowry, Finance Director RE: Monthly Financial Reports Attached please find May 2014 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), Fair & Expo Center (618), and Justice Court (123). Cc: All Department Heads GENERAL FUND Statement of Financial Operating Data FY 2014 (Preliminary as of 8/12/2014) FY 2013 FY 2014 FY 2015 % of Actual Final Budget Actual Variance($) Budget Budget Revenues Property Taxes-Current 20,734,019 21,031,062 21,906,239 875,177 104.2% 22,736,401 Property Taxes - Prior 1,108,377 720,000 704,120 (15,880) 97.8% 576,500 Other General Revenues 2,683,531 1,955,900 2,116,386 160,486 108.2% 2,247,299 Assessor 866,121 812,421 875,381 62,960 107.7% 876,137 County Clerk 1,710,900 1,415,487 1,276,019 (139,468) 90.1% 1,181,190 BOPTA 16,419 15,200 16,097 897 105.9% 16,117 District Attorney 174,794 184,194 226,973 42,779 123.2% 182,612 Tax Office 252,869 208,750 236,278 27,528 113.2% 222,199 Veterans 74,348 70,920 80,787 9,867 113.9% 101,986 Property Management 100,249 91,000 91,900 900 101.0% 25,000 Grant Projects 2,000 2,000 2,000 - 100.0% - Total Revenues 27,723,627 26,506,934 27,532,179 1,025,245 103.9% 28,165,441 Expenditures Assessor 3,439,127 3,687,131 3,559,750 127,381 96.5% 3,793,770 County Clerk 1,299,189 1,500,045 1,293,531 206,514 86.2% 1,536,210 BOPTA 58,401 76,901 59,895 17,007 77.9% 70,777 District Attorney 5,034,333 5,638,777 5,382,724 256,053 95.5% 5,712,168 Tax Office 779,725 848,733 796,232 52,501 93.8% 877,907 Veterans 250,880 299,163 292,608 6,555 97.8% 354,989 Property Management 275,329 258,807 248,054 10,753 95.8% 258,569 Grant Projects 122,139 130,751 130,054 697 99.5% - Non-Departmental 1,221,749 1,447,643 1,414,147 33,496 97.7% 1,139,696 Total Expenditures 12,480,872 13,887,951 13,176,996 710,955 94.9% 13,744,086 Transfers Out 13,930,307 16,340,578 16,327,584 12,994 99.9% 14,076,394 Total Exp&Transfers 26,411,179 30,228,529 29,504,580 723,949 97.6% 27,820,480 Change in Fund Balance 1,312,448 (3,721,595) (1,972,400) 1,749,195 344,961 Beginning Fund Balance 9,059,394 9,500,000 10,371,843 871,843 109.2% 7,692,433 Ending Fund Balance $ 10,371,843 $ 5,778,405 $8,399,442 $2,621,037 $8,037,394 Page 1 COMM JUSTICE-JUVENILE Statement of Financial Operating Data FY 2014 (Preliminary as of 8/12/2014) FY 2013 FY 2014 FY 2015 Actual Final Budget I Actual ( Variance ($) 1 % of Budget Budget - Revenues Federal Grants - 4,254 9,434 5,180 221.8% - State Grant 91,379 SB#1065-Court Assess. 8,606 6,000 17,335 11,335 288.9% 6,000 Jail Funding HB#2712 101,659 36,568 36,311 (257) 99.3% 36,568 Discovery Fee 8,703 8,300 1,870 (6,430) 22.5% 3,800 Food Subsidy 24,650 24,000 23,988 (12) 99.9% 24,000 OYA Basic&Diversion 354,583 364,268 322,574 (41,694) 88.6% 359,149 Inmate/Prisoner Housing 113,760 125,000 47,550 (77,450) 38.0% 40,000 Contract Payments 90,765 120,000 7,415 (112,585) 6.2% 4,500 Interest on Investments 6,343 6,000 7,611 1,611 126.9% 7,000 CFC Interfund Grant 120,595 - 125,429 125,429 N/A Interfund Grant-Gen Fund 20,000 20,000 20,000 - 100.0% 20,000 Miscellaneous 3,719 3,100 6,109 3,009 197.1% 1,025 Total Revenues 853,383 717,490 625,626 (91,864) 87.2% 593,421 Expenditures Personnel Services 4,878,315 5,109,496 4,887,572 221,924 95.7% 5,146,491 Materials and Services 1,086,677 1,085,433 1,035,701 49,732 95.4% 1,021,392 Capital Outlay - 100 - 100 0.0% 1,100 Transfers Out 50,400 3,660 3,660 - 100.0% 3,660 Total Expenditures 6,015,391 6,198,689 5,926,933 271,756 95.6% 6,172,643 Revenues less Expenditures (5,162,008) (5,481,199) (5,301,306) (363,620) (5,579,222) Transfers In-General Fund 5,344,523 5,368,346 5,368,346 - 100.0% 5,368,346 Change in Fund Balance 182,515 (112,853) 67,040 179,893 (210,876) Beginning Fund Balance 995,051 1,125,000 1,177,566 52,566 104.7% 1,250,000 Ending Fund Balance $ 1,177,566 $ 1,012,147 $ 1,244,605 232,458 $1,039,124 Page 2 SHERIFF-Consolidated Statement of Financial Operating Data FY 2014 (Preliminary as of 8/12/2014) FY 2013 FY 2014 FY 2015 Actual Final Budget I Actual J Variance($) I % of Budget Budget Revenues (Funds 701 &702) Law Enf Dist Countywide 19,512,075 19,116,763 20,621,759 1,504,996 107.9% 20,365,842 Law Enf Dist Rural 12,228,468 12,125,008 12,386,974 261,966 102.2% 12,751,766 Total Revenues 31,740,543 31,241,771 33,008,733 1,766,962 105.7% 33,117,608 Expenditures (Fund 255) Sheriffs Services 2,263,061 2,386,512 2,308,182 78,330 96.7% 2,467,673 Civil/Special Units 723,704 1,215,101 1,132,029 83,072 93.2% 1,192,980 Automotive/Communications 1,837,849 1,743,040 1,701,586 41,454 97.6% 1,886,365 Investigations/Evidence 1,425,223 1,472,370 1,418,744 53,626 96.4% 1,627,803 Patrol 8,174,690 8,515,898 8,247,092 268,806 96.8% 8,705,700 Records 685,178 810,086 761,260 48,826 94.0% 798,805 Adult Jail 12,850,417 14,534,459 14,293,633 240,826 98.3% 15,144,157 Court Security 298,060 300,852 294,563 6,289 97.9% 302,867 Emergency Services 185,439 222,330 194,888 27,442 87.7% 177,852 Special Services 1,236,781 1,528,933 1,352,528 176,405 88.5% 1,655,424 Training 481,717 568,596 507,938 60,658 89.3% 551,318 Other Law Enforcement Svcs 667,913 834,314 801,895 32,419 96.1% 806,044 Non-Departmental 85,253 81,701 81,701 - 100.0% 72,813 Total Expenditures 30,915,283 34,214,192 33,096,040 1,118,152 96.7% 35,389,801 Revenues less Expenditures 825,260 (2,972,421) (87,307) 2,885,114 (2,272,193) DC Comm Syst Reserve 200,000 200,000 200,000 - 100.0% 200,000 Transfer to Reserve Funds 200,000 200,000 200,000 - 100.0% 200,000 Change in Fund Balance 425,260 (3,372,421) (487,307) 2,885,114 (2,672,193) Beginning Fund Balance 9,128,533 8,161,912 9,553,793 1,391,881 117.1% 7,658,937 Ending Fund Balance $9,553,793 $ 4,789,491 $ 9,066,486 $ 4,276,995 $ 4,986,744 Page 3-A SHERIFF-Fund 255 Statement of Financial Operating Data FY 2014 (Preliminary as of 8/12/2014) FY 2013 FY 2014 FY 2015 Actual Final Budget I Actual I Variance($) 1 % of Budget Budget Revenues (Fund 255) Law Enf Dist Countywide 18,708,928 24,478,462 20,817,324 (3,661,138) 85.0% 25,428,019 Law Enf Dist Rural 12,206,355 14,525,221 12,278,716 (2,246,505) 84.5% 14,948,526 Total Revenues 30,915,283 39,003,683 33,096,040 (5,907,643) 84.9% 40,376,545 Expenditures (Fund 255) Sheriffs Services 2,263,061 2,386,512 2,308,182 78,330 96.7% 2,467,673 Civil/Special Units 723,704 1,215,101 1,132,029 83,072 93.2% 1,192,980 Automotive/Communications 1,837,849 1,743,040 1,701,586 41,454 97.6% 1,886,365 Investigations/Evidence 1,425,223 1,472,370 1,418,744 53,626 96.4% 1,627,803 Patrol 8,174,690 8,515,898 8,247,092 268,806 96.8% 8,705,700 Records 685,178 810,086 761,260 48,826 94.0% 798,805 Adult Jail 12,850,417 14,534,459 14,293,633 240,826 98.3% 15,144,157 Court Security 298,060 300,852 294,563 6,289 97.9% 302,867 Emergency Services 185,439 222,330 194,888 27,442 87.7% 177,852 Special Services 1,236,781 1,528,933 1,352,528 176,405 88.5% 1,655,424 Training 481,717 568,596 507,938 60,658 89.3% 551,318 Other Law Enforcement Svcs 667,913 834,314 801,895 32,419 96.1% 806,044 Non-Departmental 85,253 81,701 81,701 - 100.0% 72,813 Total Expenditures 30,915,283 34,214,192 33,096,040 1,118,152 96.7% 35,389,801 Revenues less Expenditures $ - $4,789,491 $ - $ (4,789,491) $ 4,986,744 Page 3-B SHERIFF-Expenditure Detail Statement of Financial Operating Data FY 2014 (Preliminary as of 8/12/2014) FY 2013 FY 2014 r FY 2015 Actual Final Budget I Actual I Variance($) I %of Budget Budget Expenditures Sheriff's Services Personnel 1,311,042 1,396,494 1,342,795 53,699 96.2% 1,431,828 Materials&Services 952,019 989,918 965,387 24,531 97.5% 1,020,745 Capital Outlay 100 - 100 0.0% 15,100 Total Sheriffs Services 2,263,061 2,386,512 2,308,182 78,330 96.7% 2,467,673 Civil/Special Units Personnel 637,830 1,099,232 1,027,640 71,592 93.5% 1,073,870 Materials&Services 85,874 110,769 104,389 6,380 94.2% 119,010 Capital Outlay 5,100 - 5,100 0.0% 100 Total Civil/Special Units 723,704 1,215,101 1,132,029 83,072 93.2% 1,192,980 Automotive/Communications Personnel 413,153 413,535 400,169 13,366 96.8% 399,334 Materials&Services 1,406,033 1,292,505 1,265,667 26,838 97.9% 1,486,931 Capital Outlay 18,663 37,000 35,750 1,250 96.6% 100 Total Automotive/Communications 1,837,849 1,743,040 1,701,586 41,454 97.6% 1,886,365 Investigations/Evidence Personnel 1,283,221 1,323,285 1,277,983 45,302 96.6% 1,470,106 Materials&Services 142,001 148,985 140,761 8,224 94.5% 157,597 Capital Outlay 100 - 100 0.0% 100 Total Investigations/Evidence 1,425,223 1,472,370 1,418,744 53,626 96.4% 1,627,803 Patrol Personnel 7,325,801 7,694,405 7,450,178 244,227 96.8% 7,728,332 Materials&Services 613,033 563,921 547,640 16,281 97.1% 636,868 Capital Outlay 235,856 257,572 249,274 8,298 96.8% 340,500 Total Patrol 8,174,690 8,515,898 8,247,092 268,806 96.8% 8,705,700 Records Personnel 583,461 700,961 659,297 41,664 94.1% 692,244 Materials&Services 101,717 109,025 101,963 7,062 93.5% 106,461 Capital Outlay 100 - 100 0.0% 100 Total Records 685,178 810,086 761,260 48,826 94.0% 798,805 Adult Jail Personnel 10,934,201 12,060,079 11,899,534 160,545 98.7% 12,675,178 Materials&Services 1,879,643 2,097,790 2,086,170 11,620 99.4% 2,039,314 Capital Outlay 36,573 76,590 63,176 13,414 82.5% 20,900 Transfer Out-Jail Debt Service 300,000 244,752 55,248 81.6% 408,765 Total Adult Jail 12,850,417 14,534,459 14,293,633 240,826 98.3% 15,144,157 Court Security Personnel 285,997 285,966 284,173 1,793 99.4% 292,715 Materials&Services 12,063 14,786 10,390 4,396 70.3% 10,052 Capital Outlay 100 - 100 0.0% 100 Total Court Security 298,060 300,852 294,563 6,289 97.9% 302,867 Emergency Services Personnel 175,729 190,882 169,170 21,712 88.6% 147,942 Materials&Services 9,710 31,348 25,718 5,630 82.0% 29,810 Capital Outlay 100 - 100 0.0% 100 Total Emergency Services 185,439 222,330 194,888 27,442 87.7% 177,852 Special Services Personnel 1,024,967 1,281,831 1,152,258 129,573 89.9% 1,273,721 Materials&Services 175,717 211,502 183,769 27,733 86.9% 223,703 Capital Outlay 36,096 35,600 16,500 19,100 46.3% 158,000 Total Special Services 1,236,781 1,528,933 1,352,528 176,405 88.5% 1,655,424 Training Personnel 345,417 415,342 385,634 29,708 92.8% 416,955 Materials&Services 136,300 153,154 122,303 30,851 79.9% 134,263 Capital Outlay 100 100 0.0% 100 Total Training 481,717 568,596 507,938 60,658 89.3% 551,318 Other Law Enforcement Services Personnel 607,877 750,083 731,122 18,961 97.5% 717,594 Materials&Services 60,035 84,131 70,773 13,358 84.1% 81,310 Capital Outlay 100 - 100 0.0% 7,140 Total Other Law Enforcement Svcs 667,913 834,314 801,895 32,419 96.1% 806,044 Non-Departmental Materials&Services 85,253 81,701 81,701 - 100.0% 72,813 Total Non-Departmental 85 2, 53 81,701 81,701 - 100.0% 72,813 Total Expenditures $ 30,915,283 $ 34,214,192 $33,096,040 $ 1,118,152 96.7% $ 35,38,801 LED#1 -Countywide Statement of Financial Operating Data FY 2014 (Preliminary as of 8/12/2014) FY 2013 FY 2014 FY 2015 Actual Final BudgetT Actual I Variance($) I % of Budget Budget Revenues Tax Revenues-Current 15,812,544 16,103,377 16,698,199 594,822 103.7% 17,292,244 Tax Revenues-Prior 817,322 507,902 532,049 24,147 104.8% 360,700 Federal Grants 24,510 25,500 20,897 (4,603) 81.9% 20,000 State Grant 158,199 115,524 85,781 (29,743) 74.3% 85,370 Jail Funding HB 2712 101,659 46,143 36,311 (9,832) 78.7% 46,143 Jail Funding HB 3194 - - 107,806 107,806 N/A 107,806 Transp. of State Wards 3,289 5,000 4,226 (774) 84.5% 5,000 SB 1145 1,479,991 1,584,991 1,630,823 45,832 102.9% 1,628,947 Prisoner Housing 284,189 80,000 329,918 249,918 412.4% 80,000 Des. Cty Gen Fund Grant - 4,762 380,465 375,703 7989.6% Des. Cty Video Lottery Grant 5,000 5,000 5,000 - 100.0% 3,000 Grants 20,640 - - - N/A Des Cty Court Security 116,646 99,318 68,843 (30,475) 69.3% 45,632 Des Cty Juvenile Contract 12,051 10,000 18,594 8,594 185.9% 8,000 Title Ill Reimbursement 39,916 - - - N/A Inmate Commissary Fees 29,756 15,000 32,480 17,480 216.5% 25,000 Work Center Work Crews 53,237 50,000 69,723 19,723 139.4% 50,000 Concealed Handgun Classes 8,050 3,500 3,100 (400) 88.6% 2,500 Inmate Telephone Fee 97,403 80,000 82,547 2,547 103.2% 80,000 Soc Sec Incentive-Fed 14,600 5,000 15,800 10,800 316.0% 14,000 Medical Services Reimb 20,461 13,000 20,942 7,942 161.1% 20,000 Sheriff Fees 314,668 250,000 365,577 115,577 146.2% 210,000 Concealed Handgun Licenses - - - - N/A 150,000 Interest 44,629 32,000 50,563 18,563 158.0% 40,000 Donations-"Shop with a Cop" 31,717 51,897 38,361 (13,536) 73.9% 65,000 Miscellaneous 21,599 28,849 23,754 (5,095) 82.3% 26,500 Total Operating Revenues 19,512,075 19,116,763 20,621,759 1,504,996 107.9% 20,365,842 EXPENDITURES &TRANSFERS DC Sheriffs Office 18,708,928 24,478,462 20,817,324 3,661,138 85.0% 25,428,019 DC Comm Systems Reserve 80,000 80,000 80,000 - 100.0% 80,000 Transfer to Reserve Fund 100,000 100,000 100,000 - 100.0% 100,000 Total Expenditures 18,888,928 24,658,462 20,997,324 3,661,138 85.2% 25,608,019 Change in Fund Balance 623,147 (5,541,699) (375,565) 5,166,134 (5,242,177) Beginning Fund Balance 5,883,963 5,541,699 6,507,110 965,411 117.4% 5,242,177 Ending Fund Balance $ 6,507,110 $ - $ 6,131,545 $ 6,131,545 $ - Page 5 LED#2- Rural 702 Statement of Financial Operating Data FY 2014 (Preliminary as of 8/12/2014) FY 2013 FY 2014 FY 2015 Actual Final Budget Actual Variance($) % of Budget Budget Revenues Tax Revenues -Current 7,698,340 7,839,932 7,988,653 148,721 101.9% 8,272,852 Tax Revenues - Prior 404,894 263,858 262,232 (1,626) 99.4% 169,000 Federal Grants 53,818 14,500 46,607 32,107 321.4% 42,000 Federal Grants-BLM 20,881 25,000 16,213 (8,787) 64.9% 10,000 US Forest Service 78,750 76,500 101,375 24,875 132.5% 76,500 Bureau of Reclamation 40,580 26,000 17,007 (8,993) 65.4% 27,000 State Grant 274,465 169,000 89,914 (79,086) 53.2% 130,600 SB#1065 Court Assessment 8,606 55,000 17,435 (37,565) 31.7% 15,000 Marine Board License Fee 143,724 150,000 94,891 (55,109) 63.3% 169,000 Des Cty General Fund Grant 136,735 375,703 - (375,703) 0.0% - Des Cty Transient Room Tax 2,513,265 2,274,297 2,838,797 564,500 124.8% 2,920,654 Asset Forfeiture 11,760 - - - N/A - City of Sisters 468,060 486,678 486,678 - 100.0% 523,010 Des Cty CDD Contract 54,366 59,270 59,270 - 100.0% 60,075 Des Cty Solid Waste Contr 54,366 59,270 59,270 - 100.0% 60,075 School Districts 46,212 40,000 65,088 25,088 162.7% 55,000 Claims Reimbursement 860 - 108 108 N/A - Seat Belt Program 5,390 10,000 4,060 (5,940) 40.6% 7,000 Sheriff Fees 9,617 10,000 9,760 (240) 97.6% 10,000 Court Fines & Fees 120,247 125,000 135,023 10,023 108.0% 130,000 Interest 20,654 12,000 21,715 9,715 181.0% 21,000 Grants-Private 6,500 - 5,000 5,000 N/A - Donations 11,650 - 7,030 7,030 N/A - Miscellaneous 44,728 53,000 60,849 7,849 114.8% 53,000 Total Revenues 12,228,468 12,125,008 12,386,974 261,966 102.2% 12,751,766 EXPENDITURES &TRANSFERS DC Sheriff's Office 12,206,355 14,525,221 12,278,716 2,246,505 84.5% 14,948,526 DC Comm Systems Reserve 120,000 120,000 120,000 - 100.0% 120,000 Transfer to Reserve Fund 100,000 100,000 100,000 - 100.0% 100,000 Total Expenditures 12,426,355 14,745,221 12,498,716 2,246,505 84.8% 15,168,526 Change in Fund Balance (197,887) (2,620,213) (111,742) 2,508,471 (2,416,760) Beginning Fund Balance 3,244,571 2,620,213 3,046,683 426,470 116.3% 2,416,760 Ending Fund Balance 1 3,046,683 - 2,934,941 2,934,941 - Page 6 PUBLIC HEALTH • Statement of Financial Operating Data . FY 2014 (Preliminary as of 8/12/2014) FY 2013 FY 2014 FY 2015 Actual Final Budget "I Actual I Variance($) I % of Budget Budget Revenues Medicare Reimbursement 68 - - - N/A - Federal Grant& Fed Reimb 630 4,000 97,232 93,232 2430.8% 84,585 Federal Grant(ARRA) 212,500 85,000 72,250 (12,750) 85.0% 17,000 State Grant 2,795,249 3,021,360 2,747,569 (273,791) 90.9% 2,882,559 Child Dev& Rehab Center 38,154 39,609 46,708 7,099 117.9% 39,609 State Miscellaneous 248,176 163,310 176,472 13,162 108.1% 120,336 OMAP 578,042 612,400 812,441 200,041 132.7% 655,250 Family Planning Exp Proj 519,121 550,000 400,900 (149,100) 72.9% 550,000 Grants (Intergvt, Pvt, &Local) 40,214 176,513 130,405 (46,108) 73.9% 240,000 Contract Payments 174,624 151,316 92,565 (58,751) 61.2% 69,291 Patient Insurance Fees 214,544 184,200 232,968 48,768 126.5% 196,400 Health Dept/Patient Fees 95,108 119,400 80,653 (38,747) 67.5% 80,216 Vital Records-Birth 32,475 41,000 36,655 (4,345) 89.4% 41,000 Vital Records-Death 112,235 100,000 100,535 535 100.5% 100,000 Environmental Health-Lic Fac 755,693 753,750 767,248 13,498 N/A 779,250 Interest on Investments 6,262 6,000 9,077 3,077 151.3% 6,000 Grants &Donations 19,366 1,800 45,883 44,083 2549.0% 1,500 Interfund Grants &Contract 162,757 180,426 94,211 (86,215) 52.2% 398,057 Miscellaneous 3,425 1,400 11,033 9,633 N/A 3,000 Total Revenues 6,008,643 6,191,484 5,954,806 (236,679) 96.2% 6,264,053 Expenditures Personnel Services 6,344,766 7,136,985 6,457,193 679,792 90.5% 7,166,528 Materials and Services 2,036,535 2,139,075 2,009,318 129,757 93.9% 2,028,288 Capital Outlay - 100 - 100 0.0% 100 Transfers Out 157,200 157,320 157,320 - 100.0% 164,640 Total Expenditures 8,538,501 9,433,480 8,623,832 809,648 91.4% 9,359,556 Revenues less Expenditures (2,529,858) (3,241,996) (2,669,026) (1,046,327) (3,095,503) Transfers In-General Fund 2,349,357 2,701,475 2,701,475 - 100.0% 2,701,475 Transfers In-PH Res Fund 62,136 33,000 33,000 - 100.0% - Transfers In-Gen. Fund Other 65,100 65,100 65,100 - 100.0% 65,100 Total Transfers In 2,476,593 2,799,575 2,799,575 - 100.0% 2,766,575 Change in Fund Balance (53,265) (442,421) 130,549 572,970 (328,928) Beginning Fund Balance 1,327,199 1,385,592 1,273,934 (111,658) 91.9% 1,570,821 Ending Fund Balance $ 1,273,934 $ 943,171 $ 1,404,482 $ 461,311 $1,241,893 Page 7 BEHAVIORAL HEALTH Statement of Financial Operating Data FY 2014 (Preliminary as of 8/12/2014) FY 2013 FY 2014 FY 2015 Actual Final Budget! Actual I Variance($) I % of Budget Budget Revenues Marriage Licenses 5,650 6,500 6,540 40 100.6% 6,500 Divorce Filing Fees 122,971 140,600 129,788 (10,812) 92.3% 140,600 Federal Grants 252,331 252,349 184,980 (67,369) 73.3% 204,849 Federal Grant(ARRA) 63,750 25,500 63,750 38,250 250.0% 34,000 State Grants 7,552,648 8,533,166 7,934,680 (598,486) 93.0% 7,499,586 Justice Reinvestment - - 120,000 120,000 N/A State Miscellaneous 62,361 61,860 31,820 (30,040) 51.4% - Adult Mental Health Initiative 229,038 230,000 525,876 295,876 228.6% 390,000 Title 19 121,876 144,246 246,484 102,238 170.9% 180,300 Liquor Revenue 144,595 137,000 130,252 (6,748) 95.1% 151,000 Local Grants - - 79,483 79,483 N/A - School Districts 23,317 - 499 499 N/A 65,000 Patient Fees 110,491 158,082 219,846 61,764 139.1% 201,610 Interest on Investments 19,900 20,500 21,190 690 103.4% 19,500 Rentals 16,625 18,500 16,000 (2,500) 86.5% 18,800 Administrative Fee 5,224,877 8,318,643 8,260,932 (57,711) 99.3% 11,210,767 Interfund Contract-Gen Fund 127,000 127,000 127,000 - 100.0% 127,000 Miscellaneous 17,482 100 41,075 40,975 41075.1% 5,318 Total Revenues 14,094,911 18,174,046 18,140,195 (33,851) 99.8% 20,254,830 Expenditures Personnel Services 10,916,057 14,147,348 12,415,866 1,731,482 87.8% 14,762,595 Materials and Services 5,970,799 7,082,738 6,746,435 336,303 95.3% 6,989,403 Capital Outlay 26,965 10,000 - 10,000 0.0% 100 Transfers Out 204,000 204,900 204,900 - 100.0% 204,900 Total Expenditures 17,117,821 21,444,986 19,367,201 2,077,785 90.3% 21,956,998 Revenues less Expenditures _13,022,909) (3,270,940) (1,227,005) (2,043,935) 1,702,1681 Transfers In-General Fund 1,307,787 1,377,302 1,377,302 - 100.0% 1,377,302 Transfers In-OHP-CDO 484,494 - - - N/A Transfers In-Acute Care Svcs 264,631 293,593 293,593 - 100.0% 187,594 Transfers In-ABHA 524,039 - - - N/A Total Transfers In 2,580,951 1,670,895 1,670,895 100% 1,564,896 Change in Fund Balance (441,958) (1,600,045) 443,890 2,043,935 (137,272) Beginning Fund Balance 3,113,095 3,461,651 2,671,137 (790,514) 77.2% 3,313,248 Ending Fund Balance $2,671,137 $ 1,861,606 $ 3,115,026 $ 1,253,420 $ 3,175,976 Page 8 COMMUNITY DEVELOPMENT Statement of Financial Operating Data FY 2014 (Preliminary as of 8/12/2014) FY 2013 FY 2014 FY 2015 Actual Final Budget I Actual I Variance ($) I % of Budget Budget Revenues Admin-Operations 31,848 56,243 40,102 (16,141) 71.3% 51,225 Admin-GIS 778 1,500 2,944 1,444 196.3% 2,500 Admin-Code Enforcement 239,264 178,000 261,188 83,188 146.7% 273,000 Building Safety 1,563,938 1,247,359 1,748,911 501,552 140.2% 1,616,713 Electrical 336,210 283,073 408,194 125,121 144.2% 418,506 Contract Services 166,428 204,800 229,039 24,239 111.8% 211,500 Env Health-On Site Prog 340,564 288,484 448,367 159,883 155.4% 437,358 Planning-Current 798,221 634,602 916,569 281,967 144.4% 902,876 Planning-Long Range 348,545 274,527 481,502 206,975 175.4% 560,658 Total Revenues 3,825,796 3,168,588 4,536,816 1,368,228 143.2% 4,474,336 Expenditures Admin-Operations 1,311,935 1,725,930 1,589,998 135,932 92.1% 1,500,181 Admin-GIS 117,502 124,246 123,751 495 99.6% 129,011 Admin-Code Enforcement 208,357 275,515 275,521 (6) 100.0% 297,852 Building Safety 599,764 717,921 688,035 29,886 95.8% 822,664 Electrical 200,596 218,300 217,271 1,029 99.5% 234,152 Contract Services 163,822 241,036 220,779 20,257 91.6% 281,699 Env Health-On Site Pgm 160,291 171,529 181,831 (10,302) 106.0% 274,228 Planning-Current 581,155 665,901 666,180 (279) 100.0% 706,730 Planning-Long Range 356,807 451,485 425,323 26,162 94.2% 553,993 Transfers Out(D/S Fund) 179,155 179,035 179,035 - 100.0% 173,673 Total Expenditures 3,879,383 4,770,898 4,567,724 203,174 95.7% 4,974,183 Revenues less Expenditures (53,586) (1,602,310) (30,908) 1,571,402 (499,847) Transfers In/(Out) General Fund-Gen Ops 854,872 465,121 - (465,121) 0.0% - General Fund-L/R Planning 495,360 495,360 454,080 (41,280) 91.7% 166,770 A&T Reserve(D/S assistance) 89,577 89,518 - (89,518) 0.0% (90,360) Reserve Funds (687,470) Other - 100 - (100) 0.0% - Total Net Transfers 1,439,809 1,050,099 454,080 (596,019) 43.2% 611,060) Change in Fund Balance 1,386,223 (552,211) 423,172 975,383 (1,110,907) Beginning Fund Balance 192,482 696,290 1,578,705 882,415 226.7% 1,589,113 Ending Fund Balance $1,578,705 $ 144,079 $2,001,877 $ 1,857,798 $ 478,206 Page 9 ROAD Statement of Financial Operating Data FY 2014 (Preliminary as of 8/12/2014) FY 2013 FY 2014 FY 2015 Actual Final Budget I Actual I Variance($) I % of Budget Budget Revenues Federal Grant(ARRA) 7,335 - - - N/A Mineral Lease Royalties 140,591 140,000 206,097 66,097 147.2% 140,000 Forest Receipts 1,265,279 356,270 1,259,367 903,097 353.5% 1,140,950 Federal - PILT Payment - - 1,064,365 1,064,365 N/A 1,020,000 State Miscellaneous 542,290 773,452 588,197 (185,255) 76.0% 602,629 Motor Vehicle Revenue 10,495,426 10,554,500 11,300,058 745,558 107.1% 11,220,000 City of Bend 45,486 310,000 714,585 404,585 230.5% 601,500 City of Redmond 315,525 370,000 295,946 (74,054) 80.0% 192,700 City of Sisters 1,861 10,000 86,914 76,914 869.1% 10,000 City of La Pine 10,000 10,000 - (10,000) 0.0% Interest on Investments 32,342 18,000 49,562 31,562 275.3% 32,000 Interfund Contract 526,110 562,000 442,777 (119,223) 78.8% 604,800 Equipment Repairs 255,369 220,000 294,469 74,469 133.8% 220,000 Vehicle Repairs 82,542 90,000 65,228 (24,772) 72.5% 90,000 Vegetation Management 49,503 - - - N/A Forester 24,628 1,500 1,500 - 100.0% 25,000 Other Inter-fund Services 30,387 - 46,422 46,422 N/A 31,900 Inter-Fund Sales -Fuel 623,074 550,000 - (550,000) 0.0% Sale of Equip& Material 287,313 270,000 230,017 (39,983) 85.2% 271,000 Miscellaneous 35,018 - 132,126 132,126 N/A 251,340 Total Revenues 14,770,079 14,235,722 16,777,629 2,541,907 117.9% 16,453,819 Expenditures Personnel Services 5,303,241 5,385,717 5,313,126 72,591 98.7% 5,555,695 Materials and Services 7,277,398 10,306,609 8,051,744 2,254,865 78.1% 10,622,604 Debt Service 117,000 Capital Outlay 67,987 2,882,108 121,455 2,760,653 4.2% 8,875,507 Transfers Out 275,000 450,000 450,000 - 100.0% 600,000 Total Expenditures 12,923,627 19,024,434 13,936,325 5,088,109 73.3% 25,770,806 Revenues less Expenditures 1,846,452 (4,788,712) 2,841,304 7,630,016 (9,316,987) Trans In -Solid Waste 276,272 282,148 282,148 - 100.0% 298,156 Trans In -Transp SDC - 400,000 - (400,000) 0.0% 2,000,000 Trans In-Road Imp Res - 1,000 - (1,000) 0.0% 1,000 Total Transfers In 276,272 683,148 282,148 (401,000) 41.3% 2,299,156 Change in Fund Balance 2,122,724 (4,105,564) 3,123,452 7,229,016 (7,017,831) Beginning Fund Balance 4,723,852 6,014,368 6,846,576 832,208 113.8% 8,954,332 Ending Fund Balance $ 6,846,576 $1,908,804 $ 9,970,028 $ 8,061,224 $ 1,936,501 Page 10 ADULT PAROLE &PROBATION Statement of Financial Operating Data , FY 2014 (Preliminary as of 8/12/2014) FY 2013 FY 2014 FY 2015 Actual Final Budget I Actual I Variance($) I % of Budget Budget Revenues DOC Measure 57 219,240 219,240 220,788 1,548 100.7% 220,788 Justice Reinvest HB3194 - 458,143 458,143 - 100.0% - State Miscellaneous 4,301 4,301 4,142 (159) 96.3% 4,301 Alternate Incarceration - 15,000 17,725 2,725 118.2% 15,000 State Subsidy 22,329 13,826 14,677 851 106.2% 15,158 SB 1145 2,748,555 2,951,504 3,028,672 77,168 102.6% 3,025,187 Probation Work Crew Fees 14,136 13,376 9,137 (4,239) 68.3% 4,950 Claims Reimbursement - - 6,997 6,997 N/A - Miscellaneous 4,648 4,500 671 (3,829) 14.9% 500 Electronic Monitoring Fee 177,947 156,000 235,642 79,642 151.1% 220,000 Probation Superv. Fees 189,330 175,000 208,461 33,461 119.1% 190,000 Interest on Investments 5,743 6,000 7,807 1,807 130.1% 6,150 Leases - - 1,323 1,323 N/A 1,500 Interfund -Sheriff 50,000 50,000 50,000 - 100.0% 50,000 Sale of Equipment 250 - - - N/A - Crime Prevention Grant 50,000 50,000 50,000 - 100.0% 50,000 CFC-Domestic Violence 63,906 73,938 70,242 (3,696k 95.0% 47,996 Total Revenues 3,550,384 4,190,828 4,384,428 193,600 104.6% 3,851,530 Expenditures Personnel Services 2,956,034 3,385,157 3,343,789 41,368 98.8% 3,623,526 Materials and Services 912,384 1,176,980 1,107,140 69,840 94.1% 1,148,766 Capital Outlay - 100 - (100) 0.0% 100 Total Expenditures 3,868,418 4,562,237 4,450,929 111,108 97.6% 4,772,392 Revenues less Expenditures (318,034) (371,409) (66,501) 304,908 (920,862) Transfers In-General Fund 435,328 451,189 451,189 - 100.0% 451,189 Change in Fund Balance 117,294 79,780 384,688 304,908 (469,673) Beginning Fund Balance 630,226 707,953 747,520 39,567 105.6% 1,030,824 Ending Fund Balance $ 747,520 $ 787,733 $1,132,207 $ 344,474 $ 561,151 Page 11 EARLY LEARNING HUB Statement of Financial Operating Data FY 2014 (Preliminary as of 8/12/2014) FY 2013 FY 2014 FY 2015 Actual Final Budget I Actual I Variance($) I % of Budget Budget Revenues Federal Grants 252,020 402,044 258,463 (143,581) 64.3% 157,390 Title IV- Family Sup/Pres 39,533 21,994 21,994 - 100.0% 21,994 HealthyStart Medicaid 80,557 80,000 42,299 (37,701) 52.9% 60,000 Youth Investment 196,053 125,048 93,786 (31,262) 75.0% - State Grant - 55,185 55,185 - 100.0% - State Prevention Funds 65,270 - - - N/A - HealthyStart/R-S-G 219,950 254,322 249,125 (5,197) 98.0% 254,623 OCCF Grant 392,440 189,636 108,610 (81,027) 57.3% 39,499 Charges for Svcs-Mist 5,148 2,000 3,940 1,940 197.0% 2,000 Program Fees 5,645 5,600 4,710 (890) 84.1% - Court Fines& Fees 73,959 75,034 77,873 2,839 103.8% 77,086 Interest on Investments 3,659 1,000 2,868 1,868 286.8% 2,500 Donations 13 - 50 50 N/A - Private Grant - - 130 130 N/A - Sale of Assets - - 450 450 N/A - Interfund Grants 358,343 350,375 219,812 (130,563) 62.7% 7,260 Total Revenues 1,692,590 1,562,238 1,139,296 (422,942) (422,942) 622,352 Expenditures Personnel Services 570,985 539,665 501,770 37,895 93.0% 258,410 Materials and Services 1,424,002 1,530,796 1,160,190 370,606 75.8% 766,142 Total Expenditures 1,994,987 2,070,461 1,661,960 408,501 80.3% 1,024,552 Revenues less Expenditures (302,397) (508,223) (522,664) (14,441) (402,200) Transfers In General Fund 275,984 278,739 278,739 - 100.0% 252,288 General Fund-Other - 89,350 89,350 - 100.0% 89,350 Total Transfers In 275,984 368,089 368,089 - 100.0% 341,638 Change in Fund Balance (26,413) (140,134) (154,575) (14,441) (60,562) Beginning Fund Balance 574,985 375,704 548,572 172,868 146.0% 318,121 Ending Fund Balance $ 548,572 $ 235,570 $ 393,997 $ 158,427 $ 257,559 Page 12 SOLID WASTE Statement of Financial Operating Data „ FY 2014 (Preliminary as of 8/12/2014) FY 2013 FY 2014 FY 2015 Actual I Final Budget I Actual _I Variance($) f % of Budget Budget Operating Revenues Miscellaneous 19,127 22,000 21,508 (492) 97.8% 20,000 Franchise 3% Fees 209,076 200,000 210,053 10,053 105.0% 210,000 Commercial Disp. Fees 971,213 954,100 1,076,538 122,438 112.8% 1,082,144 Private Disposal Fees 1,376,005 1,309,350 1,518,056 208,706 115.9% 1,550,430 Franchise Disposal Fees 3,980,498 4,095,525 4,209,029 113,504 102.8% 4,413,809 Yard Debris 107,801 85,000 98,410 13,410 115.8% 92,000 Special Waste 73,568 25,000 40,873 15,873 163.5% 25,000 Interest 8,118 8,000 11,028 3,028 137.8% 10,000 Leases 10,801 10,801 10,801 - 100.0% 10,801 Recyclables 48,484 45,000 33,345 (11,655) 74.1% 45,000 Miscellaneous 1,680 - - - N/A Total Operating Revenues 6,806,370 6,754,776 7,229,641 474,865 107.0% 7,459,184 Operating Expenditures Personnel Services 1,651,419 1,868,124 1,777,663 90,461 95.2% 1,891,970 Materials and Services 2,808,337 3,311,993 3,213,875 98,118 97.0% 3,435,926 Debt Service 946,711 930,157 930,157 - 100.0% 929,794 Capital Outlay 76,335 55,000 25,895 29,105 47.1% 227,000 Total Operating Expenditures 5,482,802_ 6,165,274 5,947,591 217,683 96.5% 6,484,690 Operating Rev less Exp 1,323,569_ 589,502 1,282,050 257,182 974,494 Transfers Out Road 276,272 282,148 282,148 - 100.0% 298,156 SW Reserve Funds 630,000 545,000 545,000 - 100.0% 1,525,000 Total Transfers Out 906,272 827,148 827,148 - 100.0% 1,823,156 Change in Fund Balance 417,297 (237,646) 454,902 692,548 (848,662) Beginning Fund Balance 807,470 825,655 1,224,767 399,112 148.3% 1,428,003 Ending Fund Balance $1,224,767 $ 588,009 $1,679,669 $ 1,091,660 $ 579,341 Page 13 RISK MANAGEMENT Statement of Financial Operating Data FY 2014 (Preliminary as of 8/12/2014) 2 FY 2014 FY 2015 FY Actual 013 Final Budget Actual Variance($) % of Budget Budget Revenues Inter-fund Charges: General Liability 262,333 272,823 272,823 - 100.0% 379,793 Property Damage 313,480 326,526 326,526 - 100.0% 392,304 Vehicle 173,635 164,150 164,150 - 100.0% 177,550 Workers'Compensation 1,448,553 1,512,188 1,520,352 8,164 100.5% 1,561,804 Unemployment 254,165 310,203 318,566 8,363 102.7% 317,000 Claims Reimb-Gen Liab/Property 34,401 40,000 139,123 99,123 347.8% 20,000 Process Fee-Events/Parades 1,300 2,300 1,400 (900) 60.9% 1,300 Miscellaneous 76 80 14 (66) 17.5% 110 Skid Car Training 23,060 14,000 27,540 13,540 196.7% 24,000 Interest on Investments 12,226 12,050 15,567 3,517 129.2% 15,050 TOTAL REVENUES 2,523,228 2,654,320 2,786,061 131,741 105.0% 2,888,911 Direct Insurance Costs: GENERAL LIABILITY Settlement/Benefit 382,659 268,561 Defense 50,919 49,872 Professional Service 85,751 31,896 Insurance 148,035 161,994 Loss Prevention 8,790 4,659 Miscellaneous 3,290 5,619 Repair/Replacement 200 4,531 Total General Liability 679,645 550,000 527,131 22,869 95.8% 400,000 PROPERTY DAMAGE Insurance 159,171 166,668 Repair/Replacement 54,449 211,158 Total Property Damage 213,620 250,000 377,826 (127,826) 151.1% 250,000 VEHICLE Professional Service - 875 Insurance 366 205 Loss Prevention 16,030 22,021 Repair/Replacement 54,919 69,276 _ Total Vehicle 71,316 120,000 92,377 27,623 77.0% 120,000 WORKERS'COMPENSATION Settlement/Benefit 367,051 478,204 Professional Service - 5,000 Insurance 141,960 155,474 Loss Prevention 36,000 44,261 Miscellaneous 46,366 52,488 Total Workers'Compensation 591,376 800,000 735,427 64,573 91.9% 600,000 UNEMPLOYMENT-Settlement/Benefits 137,082 200,000 91,349 108,651 45.7% 200,000 Total Direct Insurance Costs 1,693,039 1,920,000 1,824,110 95,890 95.0% 1,570,000 Insurance Administration: Personnel Services 308,508 333,327 324,005 9,322 97.2% 330,406 Materials&Srvc, Capital Out. &Tranfs. 131,414 197,193 146,109 51,084 74.1% 199,140 Total Expenditures 2,132,961 2,450,520 2,294,224 156,296 93.6% 2,099,546 Change in Fund Balance 390,267 203,800 491,837 288,037 789,365 Beginning Fund Balance 2,240,791 2,517,479 2,631,057 113,578 104.5% 3,074,957 Ending Fund Balance $2,631,057 $2,721,279 3,122,894 401,615 $ 3,864,322 Page 14 DESCHUTES COUNTY 9-1-1 Statement of Financial Operating Data FY 2014 (Preliminary as of 8/12/2014) 2 FY 2014 FY 2015 FY Actual 013 Final Budget Actual � Variance($) I %of Budget Budget Revenues Property Taxes-Current 6,323,533 5,947,600 6,258,760 311,160 105.2% 6,482,015 Property Taxes- Prior 319,349 219,007 204,784 (14,223) 93.5% 138,000 Federal Grants 46,514 200,000 46,514 (153,486) 23.3% 150,000 State Reimbursement 35,066 36,000 41,813 5,813 116.1% 36,000 Telephone User Tax 767,453 750,000 756,775 6,775 100.9% 750,000 Data Network Reimb. 64,247 30,000 43,943 13,943 146.5% 30,000 Jefferson County 30,755 30,000 29,758 (242) 99.2% 30,000 User Fee 69,012 54,000 53,229 (771) 98.6% 45,000 Police RMS User Fees 229,103 256,791 236,717 (20,074) 92.2% 295,788 Contract Payments 11,885 137,000 39,075 (97,926) 28.5% 11,000 Miscellaneous 10,084 9,000 44,161 35,161 490.7% 9,000 Claims Reimbursement 46,760 - 29,627 29,627 N/A - Interest 54,324 60,600 40,303 (20,297) 66.5% 30,600 Total Revenues 8,008,083 7,729,998 7,825,460 95,462 101.2% 8,007,403 Expenditures Personnel Services 3,982,162 4,654,796 4,420,333 234,463 95.0% 5,521,419 Materials and Services 1,929,460 2,132,476 1,996,805 135,671 N/A 2,077,868 Capital Outlay 81,515 600,000 66,498 533,502 11.1% 350,000 Total Expenditures 5,993,138 7,387,272 6,483,636 903,636 87.8% 7,949,287 Revenues less Expenditures 2,014,945 342,726 1,341,824 999,098 58,116 Transfers Out- Reserve Fund 500,000 7,800,000 7,800,000 - 100.0% - Change in Fund Balance 1,514,945 (7,457,274) (6,458,176) 999,098 58,116 Beginning Fund Balance 8,883,086 9,800,000 10,398,030 598,030 106.1% 3,410,000 Ending Fund Balance $10,398,030 $ 2,342,726 $ 3,939,854 $ 1,597,128 $ 3,468,116 Page 15 Health Benefits Trust Statement of Financial Operating Data FY 2014 PRELIMINARY(AS OF 8/15/2014) FY 2013 FY 2014 FY 2015 Actual Budget Actual Variance Adopted Budget Revenues: Internal Premium Charges $ 12,874,815 $14,269,138 $ 14,485,502 $ 216,364 $ 15,517,000 Part-Time Employee Premium 30,280 40,000 16,955 (23,045) 20,000 Employee Monthly Co-Pay 643,918 980,000 813,125 (166,875) 810,000 COIC 1,405,518 1,592,750 1,595,847 3,097 1,670,000 Retiree/COBRA Co-Pay 963,987 958,333 1,061,986 103,653 1,260,000 Prescription Rebates 99,330 50,493 154,981 104,488 110,000 Claims Reimbursements 50,493 - 1,675 1,675 50,000 Miscellaneous 1,240 - 744 744 - Interest 70,959 60,000 67,057 7,057 72,000 Total Revenues 16,140,540 17,950,714 18,197,871 247,157 19,509,000 Expenditures: Personnel Services(all depts) 197,101 209,676 129,509 80,167 183,692 Materials&Services Admin&Wellness Claims Paid-Medical 11,879,332 12,321,732 11,633,134 688,598 12,165,208 Claims Paid-Prescription 1,059,923 1,064,841 657,550 407,291 1,085,430 Claims Paid-Dental/Vision 1,835,199 1,825,442 1,731,608 93,834 1,879,362 Claims Refunds (131,375) - (182,448) 182,448 - Stop Loss Insurance Premium 336,407 375,000 275,052 99,948 400,000 State Assessments 194,510 215,000 67,753 147,247 215,000 Administration Fee(EMBS) 334,141 330,000 333,188 (3,188) 343,000 Preferred Provider Fee 50,841 55,000 49,712 5,288 57,200 Health Impact 52,224 55,000 4,327 50,674 4,500 Other-Administration 101,616 60,162 38,643 21,519 40,142 Other-Wellness 49,996 76,739 117,754 (41,015) 195,970 Admin&Wellness 15,762,814 16,378,916 14,726,273 1,652,643 16,385,812 Deschutes On-site Clinic Contracted Services 804,311 915,000 850,209 64,791 943,500 Medical Supplies 33,155 10,000 54,806 (44,806) 35,000 Equipment 2,170 250 - 250 - Other 46,715 38,310 26,983 11,327 26,777 Total DOC 886,351 963,560 931,998 31,562 1,005,277 Deschutes On-site Pharmacy Contracted Services 367,193 289,004 314,801 (25,797) 306,000 Medication and Drugs 1,446,770 1,500,000 1,588,726 (88,726) 1,696,000 Other 63,518 11,876 13,228 (1,352) 13,321 Total Pharmacy 1,877,480 1,800,880 1,916,755 (115,875) 2,015,321 Total Expenditures 18,723,746 19,353,032 17,704,534 1,648,498 19,590,102 Change in Fund Balance (2,583,206) (1,402,318) 493,337 1,895,655 (81,102) Beginning Fund Balance 14,551,028 11,700,000 $ 11,967,822 267,821.53 11,585,710 Ending Fund Balance $ 11,967,822 $10,297,682 $ 12,461,158 $ 2,163,476 $ 11,504 608 %of Exp covered by Revenues 86.2% 92.8% 102.8% 99.6%1 Page 16 0 8/15/2014 FAIR AND EXPO CENTER Statement of Financial Operating Data • • FY 2014 (Preliminary as of 8/12/2014) FY 2013 FY 2014 FY 2015 Revised %of Actual Budget Actual Variance ($) Budget Budget Operating Revenues Events Revenues $ 383,339 $ 395,000 $ 458,147 $ 63,147 116.0% 625,000 Storage 35,283 54,000 35,590 (18,410) 65.9% 45,000 Camping at F & E 16,700 11,000 22,866 11,866 207.9% 16,000 Horse Stall Rental 48,036 30,000 52,084 22,084 173.6% 52,769 Concession % - Food 139,006 152,000 97,917 (54,083) 64.4% 175,000 Annual County Fair(net) 245,000 250,000 205,000 (45,000) 82.0% 200,000 Miscellaneous 6,757 8,900 6,648 (2,252) 74.7% 7,900 Interfund Contract 45,000 - - n/a - Total Operating Revenues 919,120 900,900 878,251 (22,649) 97.5% 1,121,669 Operating Expenditures: Personnel Services 821,293 896,593 895,582 1,011 99.9% 926,183 Materials and Services 580,396 685,733 657,882 27,851 95.9% 508,386 Total Operating Expenditures 1,401,689 1,582,326 1,553,464 28,862 98.2% 1,434,569 Results of Operations (482,569) (681,426) (675,213) (51,511) (312,900) Non-Operating Revenues Transfer-General Fund 320,000 374,186 374,186 - 100.0% 365,000 Transfer-Room Tax-(Fund 160/170) 108,544 214,900 262,900 48,000 122.3% 108,544 Transfer-Fair& Expo Reserve 50,000 100,000 100,000 - 100.0% - Interest 76 - 409 409 n/a - Grants - 180,000 176,289 (3,711) 97.9% - Rights &Signage 85,338 80,000 72,000 (8,000) 90.0% 80,000 Total Non-Operating Revenues 563,958 949,086 985,784 36,698 103.9% 553,544 Non-Operating Expenditures Debt Service 114,117 112,974 112,974 - 100.0% 112,213 Capital Outlay 9,000 180,100 176,289 3,811 97.9% 100 Total Non-Operating Expenditures 123,117 293,074 289,263 3,811 98.7% 112,313 TRT- 1%for Marketing Revenues(Fund 170) - - - 292,333 Less: Expenditures - 18,200 14,980 3,220 288,850 Net TRT 1%for Marketing - 18,200) 14,980 3,220 3,483 Change in Fund Balance (41,728) (43,614) 6,328 49,942 131,814 Beginning Fund Balance 35,055 48,827 (6,673) (55,500) 87,000 Ending Fund Balance 6,673 5,213 , (345) (5,558) 218,814 Page 17 JUSTICE COURT Statement of Financial Operating Data FY 2014 (Preliminary as of 8/12/2014) FY 2013 FY 2014 FY 2015 Actual Final Budget I Actual I Variance ($) I % of Budget Budget Revenues Court Fines & Fees a) 357,920 422,500 425,632 3,132 100.7% 450,000 State Miscellaneous - 600 - (600) 0.0% 600 Interest on Investments 796 900 653 (247) 72.6% 815 Total Revenues 358,716 424,000 426,285 2,285 100.5% 451,415 Expenditures Personnel Services 365,245 445,984 407,456 38,528 91.4% 416,045 Materials and Services 166,294 190,210 180,838 9,372 95.1% 166,093 Total Expenditures 531,539 636,194 588,295 47,899 92.5% 582,138 Revenues less Expenditures (172,823) (212,194) (162,009) 50,185 (130,723) Transfers In-General Fund a) 221,716 140,819 140,819 - 100.0% 74,398 Change in Fund Balance 48,893 (71,375) (21,190) 50,185 (56,325) Beginning Fund Balance 104,925 124,241 153,818 29,577 123.8% 107,621 Ending Fund Balance $ 153,818 $ 52,866 $ 132,627 $ 79,761 $ 51,296 Page 18 • Deschutes County and CSDs Comparison of Actual and Budgeted Beginning Net Working Capital July 1, 2014 PRELIMINARY As of 8/13/2014 Fund# Fund Name BUDGETED ACTUAL $ Difference Difference Comments OPERATING FUNDS 001 General Fund 7,69 2,433 8,399,442 707,009 92% Property taxes&Lower Exp 123 Justice Court 107,621 132,627 25,006 232% Strong Spring!&Summer 212 Victims'Assistance 34,708 51,995 17,287 49.8% 215 Law Library 418,000 416,233 (1,767) -0.4% 230, Juvenile 1,250,000 1,244,605 (5,395) 4.4% 259 Public Health 1,570,821 1,404,482 (166,339) -10.6% June,State.palyment' 260 HealthyStart 223,066 223,640 574 0.3% 275 Behavioral Health 3,313,248 3,115,026 (198,222) 0% June State,payment 295 COD 1,589,113 2,001,877 412,764 26.0°, Strong!activity . 305 GIS Dedicated 23,300 20,887 (2,413) -10.4% 325 Road 8,954,332 9,970,028 1,015,696 11.3% Higher MV Rev&Lower Exp 326 Natural Res Protection 277,901 256,634 (21,267) -7.7% Accrue grants . ......... .. 350 Dog Control 140,000 245,432 105,432 75.3% 355 Adult P&P 1,030,824 1,132,207 101,383 9.8% 370 Comm on Child&Fam 318,121 393,997 75,876 23.9% Add balance in Fund 393 601 RV Park 24,000 36,781 12,781 53.3% Higher usage 610 Solid Waste 1,428,003 1,679,669 251,686 17.6% Lower Exp , 618 Fair&Expo Center 87,000 (345) (87,345) -100.4% 'Lower Revenue&Higher E p 619 Deschutes County Fair 25,000 76,358 51,358 205.4% 701 t-aw Enforcement-County 5,242,177 6,131,545 889,368 ; 17.9% Property taxes higher 702 Lew Enforcement-Rural; 2,416,760 2,934,941 518,181 1 4% Prep taxes higher . 705 Des Co 9-1-1 3,410,000 3,939,854 529,054 15.5% ' ' 720 Extension 4-H 191,000 180,479 (10,521) -5.5% 8/13/2014 r • Deschutes County and CSDs Comparison of Actual and Budgeted Beginning Net Working Capital July 1, 2014 PRELIMINARY As of 8/13/2014 Fund# Fund Name BUDGETED ACTUAL $ Difference Difference Comments INTERNAL SERVICE FUNDS__ 620 Building Services 420,000 497,263 77,263 18.4% 625 Administrative Services 240,000 283,432 43,432 18.1% 628 BOCC 46,000 30,738 (15,262) -33.2% 630 Finance 484,860 536,473 51,613 10.6% 640 Legal 50,000 90,189 40,189 80.4% 650 Personnel 290,000 324,012 34,012 11.7% 660 Information Tech 645,438 651,434 5,996 0.9% 670 Risk Management 3,074,957 3,122,894 47,937 1.6% 675 Health Benefits Trust 11,585,710 12,636,843 1,051,133 91% .June x to record. OTHER FUNDS 105 Business Loan 120,000 114,699 (5,301) -4.4% 125 La Pine Industrial 245,000 248,926 3,926 1.6% 130 Park Acquisition & Devel 5,000 19,885 14,885 297.7% 132 Park Development Fees 98,000 96,663 (1,337) -1.4% 142 General County Projects 1,630,000 1,782,574 152,574 9.4% 150 Special Transportation - 1,598 1,598 N/A 155 Taylor Grazing 22,840 26,143 3,303 14.5% 160 Transient Room Tax - 31,969 31,969 N/A 165 Video Lottery 11,476 11,476 N/A 170 Welcome Center - - - N/A 205 Land Sale Maintenance 50,000 112,302 62,302 124.6% 218 Clerk's Records 347,754 369,453 21,699 6.2% 245 DC Communication Sys 275,466 294,026 18,560 6.7% 270 ABHA 6,823,145 8,385,763 1,562,618 22.9% 276 Acute Care Services 1,080,018 1,171,305 91,287 8.5% 280 OHP-CDO 1,610,782 2,351,184 740,402 46.0% 290 Code Abatement 97,500 97,269 (231) -0.2% ....... ... 296 CDD-TDC 87,616 53,686 (33,930) -38.7% 297 Newberry Neighborhood 430,693 313,237 (117,456) -27.3% 327 Forest Title III 232,212 253,041 20,829 9.0% 328 Surveyor 24,093 92,726 68,633 284.9% 329 Public Land Corner 510,985 533,875 22,890 4.5% 330 Road Building & Equip 665,635 693,152 27,517 4.1% 340 Vehicle Maint& Res 933,988 977,615 43,627 4.7% 8/13/2014 f r Deschutes County and CSDs Comparison of Actual and Budgeted Beginning Net Working Capital July 1, 2014 PRELIMINARY As of 8/13/2014 % Fund# Fund Name BUD GETED ACTUAL $ Difference Difference Comments CAPITAL PROJECT&RESERVE FUNDS 111 Court Technology Res 95,933 98,515 2,582 2.7%, 114 'A&T Reserve 540,000 450,928 (89,072) -16.5% .,.. 135 PERS Reserve 10,165,000 10,170,287 5,287 0.1% 140 Project Development 2,320,000 2,315,959- ----... --- - -----. .. ---,. - (4,041) -0.2% 143 General Capital Res 638,500 639 641 1 141 0.2% -_ 256 Comm Syst Res 401,700 402,348 648 0.2% 261 Health Department Res 335,747 335,787 40 0.0%', 335 Road Improvement Res 12,306 12,325 19 0.2% 336 Countywide Trans SDC 1,586,292 1,801,600 215,308 13.6% No transfer to Road 430 Local Impr District 150,000 136,298 (13,702) -9.1% Timing of Expenditure g T._.. - o 462 North Co Svc Building 540,000 1 243,408 (1,747,180) -92.0% Purchase of Building Jail 3,000,000 ' 463 Campus Improvement 100,000 70,179 (29,821) -29.8% 464 Sisters Health Clinic 350,000 356,340 6,340 1.8% Timing of Expenditure 611 Landfill Closure 2, , , , _ _ __ - 2,010,396 2,147,759 137,363 -- ...6=8%%612 landfill Postclosure 518,186 518,398 212 0.0% 1 158,216 --. --- 613 Solid Waste Cap Pro 675,829 658,512 17,317 Equip Proj Y 407 500 410 413 -------- 617 Far Exsto Center Res 157,816 400 0.3% 0.7% 661 IT Reserve 604,128 627,215 23,087 3.8% 703 LED County Capital Res 525,100 525,708 60.8 0.1% 704 LED Rural Capital Res 1,374,000 1,375,786 1,786 0.1% 710 Des Co 911 -Equip Res 10,150,000 10,150,366 366 0.0% 721 Extension 4-H Bldg Res 216 0.1%355,700 -__-355,916 DEBT SERVICE FUNDS Bldg _._ .... ° 530 CDD DS 14,400 14,455 ' 55 0.4% 535 .. . .... ' ----..._ ,Full Faith & 2003 21,000 2 22 091 1,091 5.2%' 536 Full Faith &Credit 2005 4,100 3,857 (243) -5.9% 538 Full Faith &Credit 2007 181,925 190,233 8,308 4.6%i' --- .. 632 232 58.1%'-- --._..... 539 Full Faith &Credit 2008 - ... 400 58 540 HHS/BJCC DS 8,000 8,277 277 3.5% 541 Full Faith &Credit, 2010 215,000 2 16,951 216,951 1,951 0.9%. 556 Full Faith&Credit 2013 - 111 111 N/A, 575 PERS D/S 34,000 23,727 (10,273) -30.2% - - -. 590 Fairgrounds DS 31,598 31,598 N/A', 751 Sunriver Library DS 7,000 7,247 247 3.5% 8/13/2014 r (11111) ri eL) a) U CU 0 o U Pm a czt U ti Z r/1 • • • • Cas) Deschutes County Campus Improvement(Fund 463) Inception through August 15, 2014 Received and Committed or Expended Projected Total RESOURCES: Transfer in(Note A) $ 796,617 $ - $ 796,617 Transfer in-General Fund 150,000 - 150,000 Transfer in-General County Projects (142) 700,000 - 700,000 Oregon Judicial Dept Payment 20,000 - 20,000 Interest Revenue 8,634 400 9,034 Total Resources 1,675,251 400 1,675,651 EXPENDITURES: Basement Jail/Boiler Demolition JB1 168,109 - 168,109 Basement Public File View JB2 141,862 - 141,862 1st Floor Public File View JB3 117,980 - 117,980 1st Floor Restrooms/Haslinger Court JB4 401,231 - 401,231 1st Floor DeHoog/Bagley Court/Jury Room JB5 81,702 - 81,702 Accounting Area Open Workspace JB6 40,257 - 40,257 Courthouse DA Offices JB7 34,348 - 34,348 Hearing Room Justice Bldg 2/Basement Phases 1/2 JB8 279,113 402,851 681,964 "Stone Building" 720 - 720 Internal Service Fund Charges 7,477 - 7,477 Total Materials &Services 1,272,800 402,851 1,675,651 Revenues less Expenditures $ 402,451 $ (402,451) - Notes: A. Remaining proceeds from the FF&C borrowing for the OSP/911 Building. Completed Projects JRF 8/18/2014 ■ nr N 35 W Li- ce — O O) OC) 0U) r` O) C'1 QU7 � 0 O 10 CC.)) CO 0 0 CO CO — COOOO) NCOCO � COCal 00 Cr) N C 0) ' 0 ' ' 0 ' � ' CO CO u7 U) CO r — O O r 00 ' CO O N N CO') W � Y NC NcN) �� tiC Mi jr — N .. . . CO C) N tQ N U, CD MT cD 0) OC'70U) N- 0) CO 01000 r u7 r 0O) OON CO C) Cal C') 00 M NI -i.3. a) Y-'- ' 00000V 10 03 CO 10 Ul 01 - - 0) 1� CO CO00 ' M N •— O O O CO O C") r I` N C) 0 ti h r 1C) 1. N CQ Nil 117 Tr) o NNN .- 10 � CO 0)) � r Cam).) — t- NCO cl N (0 O d to o N Ely o U CO- r a) 0 co H + + 69 X N ail °) C u7 o 117 1• LC) LC) M e Q. 0 C N p —O -0 O O O Q Q. .,,_ Ch CV .may+ , to Co co) C'7 7+2 N N a) ' I I . I . 0)) co_ 1 0 CD m a) 117 _ CI) C7 tip r R (/) C - - ari E C CA a) EA cv y j O C) N _C 0 t] O v v CD 64 ,0. Q 1C7 00000) — (C) LC) NC) 0 -' N- 0) CO - — U) N I'-- CO, off `') pet M 0 0 0 0 C7 CO IC) CO ti co O 117 N CO co CO co co 0 m O 'a- 0 Cp 0)� CO 0 0 0 0 0) 0 Co N 117100 — . 0) N. CO CD ' — ' r C) v- CD tf) 7 .� �_ p OOO co- OM r c.-1 N-." CO 0i1� t- - 0) � vi N Cp O0 C — N - L U L = 0 N N N 10 CO 0 cy co CC9 f N CO1 C0) = CO k CF-- Qi_ N — CO r CO 6 - U O _CLL r .1Q 69 r r ' O U12 h C vim) O _ 0 -a a) a a) O c...1 N- 000 0) 0 CO 0 C) 00 00 0000 CO 0 W ❑ 0 � O LI 000 MO 0) 0 0 0000 0 0) 0 0) Em �0W p CA r 0 0 0 ' C D O O O ' ' ' O ' C7 0 t- 0 ' O C, O O ' N C - a 3 — CO 000 OO Iti 0 LC7 OOC') O U) C'7O ti N L ( O CO iv N Ou7u7 � 0 CO N C) r � C') C') N N- 0 CO ❑ c +. - y,, .«. r Ca N- 117 t 0 CO Cr) �_Cr) O 'C) 2 (� O .5 c N z — Co r 0) r C Y Co 0 C Ot. T. r COO C a 59 d) O N c U CO C 0) (0? 11+ N .-. CO r CD N °) N 69 (07 Z CD - c0 co CD co opZ .x . Nvv to u) Co _c QY = n +, v m rna ce w ° Lm °E) CD °5 °) 0 3 cd w U '- v 3 L 0 V co v co N .--.N E N V CA -t./•-�• N N N C 609 .- d' 0) I- CD — ]- N U -0 c= 7+ TC 131 CL Cr o �� a� _ v (� 3 E CQ Cn CL.c^. ,_ w -7 o CO .. Nab N C LL -a ._7� O X C 3 O rn � O I C U 17 C9 2 a vi 0 C 'D C7)W U O._ C O -0 0 0 0 . � v, � ca o ) c OQ os 0 1- Z 0)e ( E o m o o a o m .Q' a') S � � � E oy an U1 a) 0, . ? 00 x F- c� 0 � 3 0/) C C C '� r G N N O 7�7 C atl (� CD W W W — N C7 C °) °) CU t C° C rte+ (Z. 0 7 co 3 3 G) _N C C rrr ++ rO 0) a) rt cI- 'Uf/] � 03 H WQ W W 0100011 c 1; :ELL. LL. UU F• Z ZZZ , . • Deschutes County North County-Design Center(Hwy 97), Antler and Unger Inception through August 15, 2014 ACTUAL Received/ Encumbrances Project to Expended &Commitments Date RESOURCES: Loan Proceeds, net of issuance costs 150,000 - 150,000 Rentals 500 - 500 Resources from Fund 142 (FY 2011) 1,402,013 - 1,402,013 a) Resources from Fund 142(FY 2011) 25,000 - 25,000 b) Resources from Fund 142(FY 2012) 600,000 600,000 To be determined - 152,428 152,428 c) Interest Revenue 9,314 - 9,314 Total Resources 2,186,827 152,428 2,339,256 EXPENDITURES: Materials& Services Architecture/Design 51,735 - 51,735 b) Other Professional Services(Unger) 1,605 - 1,605 Interest&Taxes (Antler) 2,133 - 2,133 Internal Service Fund Charges 33,102 - 33,102 Repairs&Maintenance(Antler) 35,747 - 35,747 Repairs &Maintenance(Hwy 97) 2,254 - 2,254 Fees, Permits &SDCs 1,933 - 1,933 Utilities 21,567 5,200 26,767 Travel -Meals/Mileage Reimb 23 - 23 Total Materials&Services 150,098 5,200 155,298 Debt Service 2,072 152,428 154,500 c) Capital Outlay Land and Building- Hwy 97 1,402,013 - 1,402,013 a) Land and Building-Antler Bldg 601,050 601,050 d) Remodel - - - Total Capital Outlay 2,003,063 - 2,003,063 Contingency - - - Total Expenditures 2,155,233 157,628 2,312,861 Net 31,595 (5,200) 26,395 a) The"Design Center"on Hwy 97 was purchased in FY 2011 with resources from General County Projects (Fund 142)-$1,402,013. b) $25,000 was paid to the architect in FY 2011 with resources from General County Projects Fund (Fund 142) c) Resources to pay off note(issued to acquire Antler)to be provided from (1)sale building on Hwy 97 or(2)from Fund 140/142 d)Acquisition of real property on Antler in Redmond. JRF 8/18/2014 Deschutes County Sisters Health Clinic(Fund 464) Inception through August 15, 2014 ACTUAL Received/Accrued Encumbrances Project to and Expended &Commitments Date Projected RESOURCES: Beginning Net Working Capital Federal Grants 413,069 86,931 500,000 a) 500,000 Resources from Fund 142 50,381 - 50,381 b) 50,381 Transfer in (Fund 142) 255,000 - 255,000 c) 255,000 Transfer in (Fund 270) 50,000 - 50,000 d) 50,000 Interest Revenue 1,009 - 1,009 1,009 Total Resources 769,460 86,931 856,391 856,391 EXPENDITURES: Materials & Services Architecture/Design 66,691 10,000 76,691 b) 76,691 Engineering - 5,000 5,000 5,000 Planning 1,140 - 1,140 1,140 Surveying 2,029 2,000 4,029 4,029 Interfund Charges 3,677 - 3,677 3,677 Fees, Permits, Insurance&SDCs 67,640 1,120 68,760 68,760 Miscellaneous Project Costs 12,390 8,236 20,626 20,626 Miscellaneous Admin Costs 26 - 26 26 Total Materials&Services 153,592 26,356 179,948 179,948 Capital Outlay New Construction-CS Construction 273,243 403,200 676,442 e) 676,442 Total Capital Outlay 273,243 403,200 676,442 676,442 Total Expenditures 426,834 429,556 856,391 856,391 Net $ 342,625 $ (342,625) $ 0 - a) The County was awarded a$500,000 Federal Grant. To date, $40,000 has been received and $373,069 has been accrued. Project completion date has been extended to September 30, 2014. b) $50,381 paid in FY 2012 with resources from General County Projects Fund (Fund 142) c) FY 2013-$100,000; FY 2014-$155,000(Resolution No.2014-023 Feb 26, 2014) d) FY 2014-$50,000(Resolution No.2014-024 Feb 26, 2014) e) Original contract-$552,730, Change Order#1 -$123,712 JRF 8/18/2014 . 9 '. A S T t toil 414t ..-r .-- _ 1 .L i a).. c imc 4....0 := 4.. m 0 1._ i. 0 , 53 L illill o Iii■ o oi ikCI. E 0 now E L. ._ IA. p cu ,,— 1 73 co u , < c 1 a ..... w 14. E c N 10 . ......:..... ...., :‘,"••""„ . • •••„.„:,..„,.. . .:: ...„...„::::., • ., ,,,, a) . _ . • .. p ............,......:. . ..........:,.. ........,....... .. ,...... . - ' , Mx J . wpb '' 43,) E ,.0".,..":„4.:,.:„,t.„,„„„"".:....:......:. . ..::,..,,,..4:: ,:i:• ••,••••••,..d ., 0 CO) 0 .."" . . „:".. ..... „:„,„ " C» Cl) • ,".„:".„,,,,„„„, .. ,„ ":„... „„„ . ..„.„ . ",0 ...w....„,„„,„„:".„,;„,..",„"„„"•",":",":„,,,, . :„.„.:"..":"..,,..!1„:„:„,,„"„:„.",„:".„2„. ci 0.„:„...." :„.„,"".„ . ....„ , .„.„„r„.":„.„„:„.. ..„,„ .. ., .."...,„, „",„„„:„.„ :". , ":„„.....„.t... ..,... 7. . , >III NEM E t g .,:i..,:::„......!:: ft ,,...1,..... C ill ii0 „....,. .„...4". iii, . .,,.: ::ri.,,'".'''''....:....'..:''''''''...'.'''....;:'''':.,..,,r.,:•:•'':'.•I''''''''''''',,... ..'::''''.:•.:;:::'.':....''' '. ... .ii .I.I.:::'. ';«, + .. 0 4) law ; C.) ad „ic .: ",.....,...„....' " '" *"."'"CIII) vin. , ... .. . 0 mmaiiiii C Ci/ att (11) m IIIM Z an 4) (11) ° . SWIM in% L 3 4:: w :i 46.....0 •rrru U _..,..‘ ci) c.. mc: ■ E 0 c)- Ci) "ii" 64t% 4.1 }r E,I, o 01(01) t *141: .1mi 12 >+ -C3 (.0 111414 hi 1 (1)O � N C 13 L 0 CL) t3 0 c COI co 'oh rr ilie.,,,: 0 Y. N V) if i ic 2 E , 4 o 6 CD I M .�■ -0 1111.1 ;as o Ls (1)O CO II I b > ,e, _1' A CZ f' •V •■ 0 o -a > a = a� N n . �"' CD m 1N n C o Q C W - 1 N W 04= > n o_ '5 >, ..... 4-, E O -IL'iu) ID = co w aO o a) CD 73 2 E E H 0) E .-- 0 O I- a) E �- 0 � •c CP =I al 0 . ,,,... E .— S.- o (..6 0 0_, = 1:3 CO •..• a_ _o < E "E' 5 1 1 I a) -0 0 w 2 Cn Q w 0 4 ! 1- „... i LU h. 4, r. Fp' t i 1 i A R i i it J m (i) t + cr) 1 t a . - - 1 —1 0 _,-,. i Li i .fl I -r-f-- 4 1 L . ?1 1 i q■' ' Z -Li: LU . .v1,.7 1-----■-,01 I m g E I • 1 I ' 1 1-. i ill gi1 ci 3 , i n I • ----, i L I , 1 1 g t L i I t-' 2 ..k g t A - 'I i .. , (1) ;„ ; . ., I 1 f • : A •---:_I- I i ; . b • I 6 •,,.- i S e 1 i 1 t 0 x - ! I i 1 IM i . i‘ I line i t a ! ...,4. 1, 1 'n 2 ei 1 4 'IP i J = A j 0 „„...,. C'C Cl) ! a , 13 „I i (E e come Ila :.; ,2 ! .,;”' mE. ., c ,-.41 LI CD ''' "' g?..: t4E :g 0 0 e 0 (., ›,.IP :-, t\-:E?'-'r' 0 C ' > 0 .,1';` co co 01 C7) • .0 " ■ 0 1.0 C■I 0 Smm- .rr -,,,c, m 4 ' Et, liC --: iNPM15 -' ' A i s CD N '1' CO CD CLI ix ,60 0 0 CO CO CU Cl" 0-, ..1 e z E mmmg.), E22Fm 7gEN'Eggg -4-gZ ...._ .___ ggg',A ACg IIJ 4 -- . o o RC.i3)2. — n mg .e: -in o o o C) E 2 EYul !gula - .9i— Zo CD 1.0 0 .“..1131,11-e"217' NMI .,,... . ' - ' I I I 17) (D 0 -0 4) eu a, ,,L,•g.5• +.9.11.;,g.1 0 ''' ' . ‘,.. 1 N , 1 —I a 1 :1-----' 2 - cia) e) 2 cna) s_cn 114 , , mmmmmm 0cS aa : : ' 111111 0. . �, ass t ,mli;. az el ° ' :a;lime ;14, :) o id IS >�.� , o ;�+rt2ndS3 *II dGt 7:D�b • V y ; LlYIIV�. '* a L u) O ., w vlist Las i CD v 0 C m gn m I- m 'O Cl(6 co 0 4;h. CIE H Q � C c_, ._ a) C co 03 CO CO s_ > -in O V) '� a c a cn Q) . 0 V C N ca L . J co U im ID •v C_ L ci L � � � v � �to flu it Q � i -c L O .0 Q) O N cn C O V W C = L � J cn ? Uct ._. � Z _ QZ � • im '.: • • ■ (0 #00.1• Co W `J o c c P o 0 0-0 1 0 = 14_ co N . . a) In U) a o a) 00 71- — a CO CO Z 0)C 0 co _;_.• O 0_ u V c , a) u) U sp -0 ,,,, a3 !-;—; CO A—, C C D V 1 co C7 O 0 s. k ' ° E 0- D C4 I V -0 CO IN IMO= L 0 .4...l ._ E Qa a) 0 .s. a D o_ E Q Q w 4- 1 e d i t}i. O N c N ifl try Ziq w V ri M }iL .:0. .N Ln ) t/} E O) � al a N C LL O N H C PV to try_ CO\ /L/�. U E sC� a lfl /a •v, py 1. N 4) v! ID ' S 0) }f V a) ns 03 vs co en 61 0 el co — O 9. CO ) i/� t/} U L al L dam' M ■ Q i- } �vel _I tvi •-i t ^ O A) �..r L ti O: N Lc) O al -C L 0 N C t*1 ir* to 0 In C i--f C t- E ` $ W = LL 0�:: N LNiI ~ \ 0) �'.f v? t�l Q as O E co a to N 1.CD L N. M ■— a > O 0 LL.: N N O Lei ri LL C N �, U o to t/?inall E O > W co Q W N:. N.. ~ ti a ILI .0 .Q O W E 0 E i,� t„ CO NM co a 2 t _c a �-• n ° rn 3 ni 69 -t m v $ a) in t„ La Iy o ro 2 Q 0) 7, C C0 ``' to EL � 0 X 2 N o w G. CC m co Cl..>1 Cli) ,,,:, ., ia b y , 1 i,i ,i L CC W C� ; 'a s 0 0 ._ Ch O O CO C i,,. ....:„.,. 4- u) um). i. ,,,....„ .,..„,„,,..,:. ,••,, ..•' '''' ' ,^,Q ' ' .. ,-, ..4 '• .,„u L .to • .. ., . ... :„. . • • • .,•„..,: . . CCU ,t a) 0 >I w _,_, (...) M '''':::.1.::' .-...'',....,:.....,:.„:„.,.,.,,..„.... .......• '''')''N:"'' ' -'7"'"'"""''' t . ..... ...1.H.4----- . ...".;:::::;,':-.. .cciag: 11 t- I a) › O V I �M , ,ire r 5 ' w(Do cz .,. • . , ....,,„,,.,.....„.......„ ..,„:„, . ....,„,„ ‘,„ ...„. " ,,, ..... .." • •. ., :, q ,..,,,,y•••:::,„ • co ,„,,,,>% E -13 Ce c O N . . „ :,.,.. 11.1 co c13 -c co al L N ":„„:„„•,•• .......„..„. ••• ::,4,,, „,...• • • a.) O ` :,.::::„„.„„,„„,,,,,,:,,,,,,,,,. ,•,,,,,: tin > a Cl) .,.,'i.,',..,-„,..,„..: 10.00,•:. ,•„,, .. ,:„,,,,m,,,.., , .„,.: ine co O , O CD "--.. "-.). 7 ... rift, ,w , C \> ( a 1; w al O) o To— " r ♦ i 0 L _a o 01 cw � � ° V3 L a i. o •_ Z -) Q O a) 4 Cl) (• g _ -�. �+ = as > X C 6 CU 0 (1) CU C ° 2 a) 0) C E �, L _ r, o • u) i•ca 2 to E :is., L 0 CP CCI E w c c 2 in° o 2 aD s a) y �. I% >p E 0 22 L "v L 0 r - a O ._ a) co c;1 = E — cl a) C cu v —Tal r 7-2 a as Ws in = ca ._ .— a 0 u u /4 Date: August 18,2014 To: Board of County Commissioners From: Erik Kropp,Deputy County Administrator Re: Draft Update to Deschutes County Out of State Travel Policy F-1 Included on the Board's August 25, 2014 Work Session agenda is a draft update to the County's policy"Reimbursement for Miscellaneous Expense and Expenses Incurred While Traveling on County Business,F-1." The draft policy streamlines and changes the approval process for out-of-state travel. The current policy requires Board of Commissioner, County Administrator, and Department Head approval for out of state travel. The proposed draft policy(attached)changes the approval process for out- of-state travel to include only the Department Head. or`'J `c Deschutes County Finance Policy No.F-1 oi.�G�4► � Effective Date: I118/04i DRAFT REIMBURSEMENT FOR MISCELLANEOUS EXPENSES AND EXPENSES INCURRED WHILE TRAVELING ON COUNTY BUSINESS STATEMENT OF POLICY It is the policy of Deschutes County to allow for reasonable and necessary travel(including lodging,meal and transportation)expenses and certain miscellaneous expenses shall be approved for reimbursement.It is preferable that payments are made directly to vendors for purchases;however,in some cases an employee may have to incur expenses on behalf of the County. APPLICABILITY This policy applies to all County personnel authorized to incur expenses while acting within the scope of employment with Deschutes County. POLICY AND PROCEDURE The following reimbursement guidelines will apply: 1. Request for reimbursement must be submitted on a DESCHUTES COUNTY EMPLOYEE REIMBURSEMENT FORM(see attached copy). The form must be completed in its entirety,signed by the employee and approved by the employee's department head or the department head's designee. A completed DESCHUTES COUNTY ACCOUNTS PAYABLE VOUCHER,with the approved employee reimbursement form attached,should be forwarded to the Finance Department for processing. 2. Generally,requests for reimbursement must be made within 60 days of the date the expense was incurred. If the reimbursement request is$10 or less,employees MAY be reimbursed through the department's petty cash fund,if such funds are available and if appropriate documentation is submitted to the department's petty cash custodian. 3Each reimbursement request for any out-of-state travel MUST be accompanied by a copy of the approved Out-of-State Travel Authorization Form(see attached copy). The form must be completed in its entirety and;approved authorized by the irtrtiatingdepartment head and appre+ed by the County Administrator and theBoard-ofCommissieaets-prior to the initiation of any travel arrangements. Out- of state travel that is diree4l-y-wttrk--related,benefits the county and requires no expense on the part-of the-county may he approved by the department head and the County Administrator. _ Formatted:Indent:Left: 0.25" �! 4-:3...Mileage will be reimbursed at the rate allowed by the IRS at the time the mileage was incurred. The rate is adjusted periodically,as announced by the IRS(normally each January). 5,4.When possible,employees shall use the County's existing accounts with vendors,local and non-local, or shall establish credit with vendors instead of using their personal funds for payment of expenditures incurred for the benefit of the County. It may be more convenient and expedient for an employee to incur expenses on behalf of the County;however,employees are encouraged to make these County- related expenditures only when necessary. Such purchases should be limited to the following items: Policy ttF-1,Travel and Miscellaneous Expense Reimbursements Page 1 of 3 a. Lodging and meals purchased while on County-related business. b. Public transportation(buses,subways,&taxis) c. Airfare,if Internet fare is less than that available through local travel agency. While not an all-inclusive list,the following are examples of items that employees should NOT purchase with their own funds: a. Furniture b. Equipment c. Office fixtures d. Computer hardware&software e. Professional services and other labor f. Subscriptions g. Rooks h. Office supplies I H.5.,Payment to vendors for lodging and conferences will be made in advance when appropriate supporting documentation(e.g.lodging reservation invoice,conference registration form)attached to an approved Accounts Payable Voucher is submitted to the Finance Department at least three weeks prior to the date the payment is required. _No cash advances for travel will be allowed. 8,7.Original receipts or invoices must be submitted with reimbursement requests,with the exception of reimbursement requests for the actual cost of meals incurred during employment-related travel(see #11.a.). Receipts and invoices are itemized listings of all charges. An exception may be granted if a written explanation is provided when a receipt or invoice is either unavailable or lost. I 9:8.1t is expected that the least expensive mode of transportation available will be used. I -l-9. Lodging expenses will be reimbursed at actual cost and generally should not exceed the maximum amounts established by the U.S.General Services Administration"GSA"(see#12).See exceptions to this maximum discussed in paragraph 13. I _}.1_.,1 0: Meal reimbursement. a. MEAL COST INCURRED DURING EMPLOYMENT-RELATED TRAVEL: Employees will be reimbursed for actual cost of meals incurred while on overnight employment- related travel outside of Deschutes County,up to the maximum amounts established by the GSA for employment-related travel. As the County cannot reimburse for alcoholic beverage purchases,such expenditures should not be included in the requested reimbursement. Receipts for meals incurred during employment-related travel are not required. Cities not listed or located in listed counties will be reimbursed at the standard CONUS rate noted on the Per Diem tables,as required by IRS regulations. b. OTHER MEAL COST: Employees will be reimbursed for actual cost of meals incurred while attending employment-related meetings,also referred to as business meetings. Receipts for such meals are required for reimbursement(See#8 for description of receipt.) In addition to the receipt,the business purpose of the meeting and the names of those attending the meeting should be noted on the reimbursement request. if names of those in attendance at the business meeting are not available,a description of the group and the number of people in the group should be noted. As the County cannot reimburse for alcoholic beverage purchases,such expenditures should not be included in the requested reimbursement. Policy F.I,Travel and Miscellaneous Expense Reimbursements Page 2 of',3 1 2.l I. Maximum rates for meal reimbursements incurred during employment-related travel are established by the GSA. Maximum rates are based on locality. In the event the employee is in more than one locality during employment-related travel,the maximum rate allowable(see#11.a.)is the locality in which the reimbursable expense was incurred. A link to GSA's website is on the County's intranet home page,(the first link listed under Finance)and can also be accessed directly at www.gsa.gov/perdiem. These rates,presented in the column labeled"M&IE rate"include taxes& gratuity. Please note:the M&IE rate includes an amount for incidental expenses("IE");therefore the maximum meal reimbursement is the M&IE rate less the incidental allowance stated on the GSA website. A copy of the per diem rate information from the website MUST be attached to the DESCHUTES COUNTY EMPLOYEE REIMBURSEMENT FORM. If request is for other than full day,(e.g.,lunch is provided at a workshop,therefore,reimbursement is limited to breakfast and dinner),reimbursements are based on the following percentages of the daily meal rate:Breakfast— 20%;Lunch—30%;Dinner—50%. Meals included in the cost of lodging,conference or workshop registration fees(as part of the base registration fee),airfare or if they are provided at no expense to the employee,should not be included as part of the employee reimbursement request,and will not be reimbursed to the employee. Additionally,when the cost of lodging,conference,workshop or airline ticket rate includes a meal,the employee will not be reimbursed for any additional cost incurred for an alternate meal. 13 l?:.............The following exceptions may be authorized if approved by the County Administrator: The cost of a meal in excess of maximum allowance included as part of a conference or seminar registration fee. Y The lowest priced room at a conference exceeds the maximum lodging reimbursement,or there are circumstances that do not allow the employee to secure lodging below the maximum level. An explanation must be included with the Employee Reimbursement Form. Y Internet purchases using personal credit cards. Note: Any request for reimbursement that does not meet the guidelines set in this policy will be returned to the department of origin. I Approved by the Deschutes County Board of Commissioners-November A,2046___ I Dave Kanner Tom Anderson County Administrator Policy#F-1,Travel and Miscellaneous Expense Reimbursements Page 3 of 3 OUT-OF-STATE TRAVEL AUTHORIZATION FORM Instructions: This form must be signed the Department Head prior to making arrangements for out-of- state travel. Please attach a copy of the conference and/or training event documentation. Employee: Department: Destination of Dates of Travel: Travel: Purpose and Benefit of Travel: Mode of Transportation: Estimated Budget Detail Transportation $ Lodging: $ Meals: $ Other: $ Total Travel Request $ Note: out-of-state travel shall be arranged by using the most cost-effective means of transportation. County vehicles may be reserved in advance through the Road Department or BOCC. Reference Policy No. F-2 "Traveling on County Business". Rental cars shall be arranged through Enterprise Rent-A-Car(1- 800-261-7331)or www.enterprise.com using Deschutes County Risk Management's corporate direct billing account#DB460R8. Enter account number, hit Search,then enter PIN#ORE. Employee Signature: Date: Department Head Date: Signature: Risk Management Date: Approval (if using a private vehicle or rental vehicle)