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2014-586-Minutes for Meeting October 27,2014 Recorded 12/22/2014 DESCHUTES NANCY BLANKENSHIP,PCOUNTY CLERKS dU 2014,586 COMMISSIONERS' JOURNAL 1212212014 10:14:54 AM VIVJLIJIII 111111111 I I I III , ES e, p/ Deschutes County Board of Commissioners 1300 NW Wall St., Bend, OR 97701-1960 (541) 388-6570 - Fax (541) 385-3202 - www.dcschutes.org MINUTES OF WORK SESSION DESCHUTES COUNTY BOARD OF COMMISSIONERS MONDAY, OCTOBER 27, 2014. Present were Commissioners Tammy Baney, Anthony DeBone and Alan Unger. Also present were Tom Anderson, County Administrator; Erik Kropp, Deputy County Administrator; David Doyle and John Laherty, County Counsel; and,for a portion of the meeting, Steve Reinke, 911; Danielle Fegley, Personnel; Wayne Lowry, Finance; Timm Schimke, Solid Waste Department; Judith Ure, Administration; and David Givans, Internal Auditor. No representatives of the media or other citizens were present. Chair Baney opened the meeting at 1:35 p.m. 1. Tax/Finance Update. Wayne Lowry said the portfolio is on track and the basis points are increasing. They have complied with statute regarding the pool balance, at $32 million at this point. Revenue from property taxes is starting to come in, and about $240 million in the next few weeks is expected, much of which will be disbursed to the taxing districts on a weekly basis. They eliminated the `pay as you bank' option, with brochures provided to the banks to give to their customers. This will also help to show how many people are actually using this option. Minutes of Board of Commissioners' Work Session Monday, October 27, 2014 Page 1 of 11 Pages 1 There are 50.5 positions vacant at this time, many of which that are at 911 and the Sheriff's Office. The rural area values have gone up over 2%. The cities have gone up more. About 32% of the projected Community Development revenue has come in during 25% of the time. Mr. Anderson said that it is healthy and seems more sustainable now. The City of Bend is still at a break-neck pace which is worrisome. Solid Waste shows a 12% increase above what was experienced last year. 911's beginning balance was higher than estimated. The local option levy is the only one affected by compression. The schools experience this more than any other entity. Increased market value should correct this over time. The Health Benefits Trust Fund has a strong bottom line, based on the twelve- month rolling level of claims. They could be about $2 million under estimated costs. They may draw this down. Mr. Anderson stated the County would meet with consultants to discuss this further. Danielle Fegley said this might start happening as early as next week. Chair Baney explained that there needs to be a clear policy about this to alleviate misperceptions of how the fund should be used. Mr. Lowry stated that the County has done some things to hold down wide swings in this account. Commissioner Unger stated that Deschutes County spends a lot less per employee than most other places in the country. Regarding the Early Learning Hub, Commissioner Unger asked when this revenue will come in. Mr. Lowry stated they have gotten some grants for this, but there are also general fund transfers. He assumes payments will come in quarterly from the State. Chair Baney said that some of the funding will go from the State to WEBCO and then disbursed. In regard to capital projects, there is funding available to pay the jail contractor, but it is closing out. There was a shortage, which the Sheriff is covering. North County projects list the Unger building, the Design Center and the Antler building in the same fund. The Unger building is being remodeled and Justice Court will go into the Evergreen building once the City of Redmond has completed that project. The projects will show up in a budget adjustment. Minutes of Board of Commissioners' Work Session Monday, October 27, 2014 Page 2 of 11 Pages Chair Baney asked that the Redmond projects costs be watched carefully. The Design Center is now on the market. The Sister Health Clinic has about $90,000 left to pay out. PERS rates have come out, and the increase will cost the County about $750,000 more, or an 8% rate increase. The rates are generated by actuarial evaluation each year in October, effective in July. The new rates affect 201.5- 16. What is unknown is what PERS think will happen in the future. PERS has had a couple of good earnings years. Benefits were decreased by legislative session but those are being litigated now. The unfunded balance a few years ago was $44 million, and now it is more like $9 million. Earnings have everything to do with it. They assume 7.75% earnings, but it came in at about 12%. Regarding the business loan fund, Mr. Anderson said the next request will deplete the fund. The Board needs to decide whether to replenish it or do something else. Mr. Lowry said this would take a budget adjustment. Mr. Lowry stated they could appropriate the funds from the general fund, which has a higher balance than anticipated. It would be good for a one-time adjustment. There also is a project development fund that is not designated for a particular use, but is a reserve fund in anticipation of a future unknown situation. Part of this is being used for the Unger building. Funds could be sent to the business loan fund instead of this fund. Judith Ure said that EDCO supposedly has some funding ideas in the works but nothing has developed much thus far. Mr. Anderson asked the Commissioners if they want to replenish the fund. It could also be funded out of lottery allocations in the future. Either option could be appropriate for a one-time action. Commissioner DeBone supports $100,000 replenishing the fund but this is not something that should continue indefinitely into the future. Chair Baney said they should reflect on this and the need at some point. Commissioner Unger feels this is an important tool for economic development and the discussion should include others. Minutes of Board of Commissioners' Work Session Monday, October 27, 2014 Page 3 of 11 Pages Mr. Anderson stated he can discuss this with Mr. Lowry and come with a Resolution to make the appropriate transfer. Regarding the Finance/Human Resources system, he has been working on this for some time. What is proposed is a project with a timeline and cost for Finance and Human Resources. They budgeted $230,000 in Finance to begin the project, as built up over time in reserves for this project. He expects it to cost more than this. The City of Bend is doing something similar that is much more complicated and a lot more expensive, at over $2 million. Mr. Lowry said it could cost up to $1.2 million for the County. The real link between the two departments is payroll. He details the RFP process and the goals and objectives. He has been through this again, and it involves business practices changes, not necessarily just technology. Ms. Fegley has also been through this and it is to incorporate best practices and having people get used to utilizing it. Mr. Anderson stated that the departments seem supportive because of the potential time savings and efficiencies. Mr. Lowry confirmed that the departments are ready to get into this. Chair Baney asked if the workforce investment piece can handle the training and time needed. Mr. Lowry said that training is a big piece of this, and the key is keep everyone involved in the process. Ms. Fegley stated that the RFP will include details of what kind of training is needed, as well as an idea of time and. resources needed. Mr. Lowry stated that there are various teams building to represent departments and projects. This will have a lot to do with its success. They expect this to be implemented by December 2016. Under project organization, he is dedicating staff resources and will have a project manager. Teri Maerki will head this up, as she is very knowledgeable about budget and interacts with the departments. She wants to retire, so they will create a temporary position at her current pay for this project, four days a week. Part of their internal cost will be this committed resource. They are recruiting for her old position of budget manager. Mr. Anderson stated that the initial cost of the project will be paid out of a fund that has been built up and not charged back to the departments. The cost of the system will be more than this ultimately, so they will have to figure out how to charge the departments in the future, or allocate general funds towards it. They need to keep this in mind for when the system is ready to go. Minutes of Board of Commissioners' Work Session Monday, October 27, 2014 Page 4 of 11 Pages Chair Baney asked if they have done a cost-benefit analysis on more automated systems like this one. Mr. Lowry stated they anticipate a large savings, but does not have exact figures. It is like going from very old technology to the newest. In terms of efficiencies, accuracy and access to information, it will be miles ahead of what is being used now. It is possible that FTE's can change, or those people might be doing different work, perhaps more in the core functions of the departments. It may result in the same number of FTE's but fewer indirect charges. Mr. Lowry said that Human Resources is not nearly as automated as it should be. They are very reliant on paper. There are many potential changes that can be made there for efficiency. He said that part of the RFP is asking what people and resources will be needed. They will not be able to hire all the staff needed but the manager will be able to help allocate who can do what in each department. 2. Solid Waste Update. Tom Anderson said that the Juniper Ridge cleanup and homeless situation there has resulted in a meeting of various agencies. They cleaned up about 16 tons of trash. The immediate issue is the cost to dispose of this trash, which was mostly done by work crews, the Sheriff's Office and some city staff and. volunteers. A break in disposal fees to the city might be appropriate, at perhaps 50%. This might be a model for the future in working with other agencies to address a community problem. Mr. Schimke stated that it cost $986. He said they waive the fee for the roadside cleanup efforts, done by the County, cities or volunteers, and it comes in the yellow bags so they know what it is. They also waive fees for individuals who try to keep their neighborhoods clean. The Juniper Ridge issue was much larger than they usually see. He would like to see some effort towards keeping this under control all time so it does not get like this again. He feels the cities and County and other groups can come up with some kind of policy for this problem. Commissioner Unger supports the 50/50 split, but he is not sure who is paying for the work crew. Mr. Anderson said the Sheriff did not charge the city for the crew's work. Minutes of Board of Commissioners' Work Session Monday, October 27, 2014 Page 5 of 11 Pages Commissioner Unger said the bigger problem is where the people will end up. Chair Baney stated that they cannot all be housed and there are some other big underlying issues. The Board supports splitting the cost with the City of Bend. Mr. Schimke presented a spreadsheet regarding revenue and expenditures. There needs to be a discussion about adding back services or increasing some offerings. Contributions into the reserve funds were eliminated, and they closed. on Sundays. This got them through some hard times. They had $14 million in the fund at one point, and this needs to be replenished. He expects that the next cell will be needed in fiscal year 2019/20. It will cost between $4-5 million. He assumes a 3% annual cost increase, a 1% interest earnings and a 6% annual waste flow increase. He is not entirely comfortable with the 6% figure, as this is based primarily on population growth. Chair Baney asked about the Waste to Energy and Jefferson County projects. Mr. Schimke stated that these are not included. Jefferson County disposes of about 10,000 tons, which is about 10% of that of Deschutes County. Waste to Energy's success is yet to be known. Theoretically, there are no real world examples of how this will go, so he has not calculated it. If they do not raise rates, funds can be set aside to build the next sale. There is a payout from the Sheriff's Office due as well. If they go back to seven days a week and expand hours of operation on a daily basis, the cost will be about $400,000. Small businesses seem to want longer hours during the day. This will impact the capital reserve fund and the landfill closure fund. Mr. Schimke stated that per an engineer's estimate, it costs about $130,000 per acre. Therefore, there should be $600,000 per year set aside for this. It is desirable to be able to use the landfill for twenty years after it is closed for various purposes. There are closure requirements once they are no longer using the site. The next example eliminates the transfer to the Road Department. The fourth example includes this, plus the tipping fee would be increased. This is where they need to be but does require a rate increase. Minutes of Board of Commissioners' Work Session Monday, October 27, 2014 Page 6 of 11 Pages Chair Baney asked about franchise fee increases. Mr. Schimke said the growth being experienced is keeping the franchisees healthy. If there is an increase, they may pass this on to their customers. Mr. Schimke asked if the Board wants to see services increased or restored. Commissioner Unger asked if longer days are more cost-effective than adding Sundays. Mr. Schimke said they eliminated 4 FTE's when they eliminated Sundays. They would need to add three positions back for the expanded hours. He said even just having Knott Landfill open on Sundays is the most expensive way. Commissioner Unger asked if there could be a surcharge on Sundays. Mr. Schimke stated that the surcharge would have to be huge, per visit instead of per ton. Chair Baney stated that there is a fine balance between providing a service and. being an enterprise fund. It needs to be more than for the business person, since it is the peoples' landfill. Commissioner Unger asked if some kind of outreach could be done to determine the need. Chair Baney said they need to generate revenue so when they get to the end, they are ready. She asked where the service aspect comes in. Mr. Schimke said that the primary reason to raise rates is to rebuild the reserve funds. They need to build cells and have to be ready. Rates will need to be adjusted at some point in the near future. Commissioner Unger feels the transfer to Road could be discontinued. He supports raising rates at some time as well. Change needs to be gradual and predictable. Commissioner DeBone would like to keep the Road transfer intact until its funding is more stable. He is also concerned about overhead at the landfills. He wants to know who is asking for what. Mr. Schimke said that the Board had asked about restoring some services. Some adjustment to the revenue side would have to be done to do this. Growth could be higher but no one knows. Mr. Anderson feels that the Board should hear from the Road Department before deciding to eliminate the Road transfer. Mr. Schimke stated that this would be easier to the public instead of a rate increase. Chair Baney asked about the equipment portion of post-closure. Mr. Schimke stated that it will take about $3.5 million at the time of closure. He divided this up by the fifteen years expected. Minutes of Board of Commissioners' Work Session Monday, October 27, 2014 Page 7 of 11 Pages The critical one is the next cell and the next cell closure. They are not in dire straits, but waiting can end up costing more. He favors a higher service level. but wants to be reasonable, and be able to keep those services intact. There will be a down cycle at some point. Mr. Anderson stated that they could wait to see how the arrangement with Jefferson County goes, and get a better idea of revenue. Chair Baney supports this, and they could analyze transfers during the budget process. Mr. Lowry said the biggest concern he has is contributing to reserves. At some point they have to deal with this property, long after it closes. They need to plan this prudently to reduce liability. The only revenue source is rates. Chair Baney is not opposed to an increase within five years. There are a lot of variables that may or may not be successful. Commissioner Unger noted that increases are in partnership with haulers and separately with citizens. Mr. Schimke stated that the last time they increased rates to the haulers, it amounted. to about 50 cents on the average bill. It would add about $1 for the self-haulers. Mr. Anderson said they also would have to evaluate the recycling part of this as well. Mr. Schimke stated the recyclers get small fees for some items and sell a product to others. He does not know how going back to seven days a week would impact them. Chair Baney asked if they could offer being open one Sunday a month, to see how popular it is. Mr. Schimke stated that they would need to have all areas open at that time. 3. 911 Staffing Discussion. Steve Reinke reviewed his staff memo and the need for additional staffing to keep systems up to date. They are recruiting also for another critical position that was just vacated. He is in the process of identifying long-term needs but these positions should not wait. This is a pared-down request from the last analysis, which shows a need for 9,000 additional hours. This request is for a little over 3,000 hours. The projects do equate to more maintenance and there is no question in his mind that the additional staffing will be required into the future for this and for normal work. Minutes of Board of Commissioners' Work Session Monday, October 27, 2014 Page 8 of 11 Pages Commissioner DeBone asked if the technology support staff has indicated this need in the past. Mr. Reinke stated there were studies done years ago that identified a need for two more FTE's. This is not a new concern. The project itself will take at least three years. Most is related to I.T. and CAD, with some towards radio systems changes. Mr. Anderson said that 911 staffing concerns have been apparent for some time. One technical person was always included in this. A decision was put off until the new director was in place and familiar with the department. The strategic planning process for 911 has been in the works for a long time. This request is for the current needs of the department. Sustainability has been an issue and will be dealt with as part of strategic planning. Chair Baney said they do not want to burn out current staff and a shortfall is sustainable for only a brief time. The Board is supportive. Mr. Reinke presented an agreement between the Sheriff's Office and 911 that clarifies 911 's role of handling teletypes for the Sheriff's Office after hours. As the Governing Body of the 911 County Service District: DEBONE: Move approval of the 911 Director's signature of Document No. 2014-569. UNGER: Second. VOTE: DEBONE: Yes. UNGER: Yes. BANEY: Chair votes yes. 4. Discussion of Potential Adoption of a Hybrid Entity Status for HI PAA Purposes. John Laherty spoke about a hybrid entity status for HIPAA purposes. HIPAA applies to healthcare providers and insurers, and the County is both. Historically the entirety of the County government has been the covered entity for HIPAA purposes. As a result, every employee has to be trained and must follow the requirements. Anyone in the County could ask for information on another person under these guidelines. Minutes of Board of Commissioners' Work Session Monday, October 27, 2014 Page 9 of 11 Pages As a practical issue, the County does not treat protected information in that way. A hybrid entity means there are the health care components and the non health care components. Behavioral Health or Corrections would be health care components. The County would have to compile those departments that are covered and those that are not. Those that share information have to be trained accordingly. The others would not have to be trained but could not access protected information, either. There is a definite trend towards hybrid entity status in various government agencies. He spoke with Jane Smilie and she favors this. Multnomah County has gone this direction. Many departments would fall in the non health care category. Some are concerned about health information being in files in their departments that should not be shared. Mr. Anderson asked if there is some kind of training available for the non health care category departments. For instance, some people may apply for a hardship dwelling permit fee waiver at Community Development. It would be good for staff to know what to talk about and what to keep private. Commissioner Unger said that HIPAA can keep some people from doing their job adequately. They may not be able to stay safe or offer proper services. Mr. Laherty said that the Sheriff's Office feels that the only department that should be included is Corrections. Other situations, such as law enforcement activities, are covered under exceptions. Chair Baney suggested that department heads be asked if they see any problems with this scenario in case some situations are not being considered. Mr. Anderson stated that there is a department head meeting next week where this can be addressed. 5. Other Items. Commissioner Unger stated that the various federal agencies are trying to address the issue of smoke when prescribed burns are done. They seem to be struggling with this. It may take getting some legislators involved. Minutes of Board of Commissioners' Work Session Monday, October 27, 2014 Page 10 of 11 Pages Mr. Anderson stated that the Sisters City Council wants to talk about the Connect V grant and the EDCO manager at next week's joint meeting with them. They may also like an update on the newly opened health clinic. Erik Kropp asked about enhancing security for the Barnes/Sawyer Rooms. The Sheriff offered to do training to administrative staff and those who operate the A/V equipment. Cascade Mediation Services has suggested that the County go out for an RFP for mediation services. Behavioral Health provides some of these services through Circuit Court. Jeff Hall of the Court suggested that the Presiding Judge be asked if a change is appropriate or needed. Dave Doyle said that this is not mediation per se, but a parenting class. There is certain criterion that has to be met. The Court's rules show that they are to utilize Deschutes County, so it is not that simple. Mr. Kropp will suggest that Cascade Mediation contact the Court Administrator. Being no further items discussed, the meeting adjourned at 4:05 p.m. DATED this ("C1:1;) Day ofc.e/ �� 2014 for the y Deschutes County Board of Commissioners. Tammy Baney, Chair alf; / r6 Anthony DeBone, Vice Chair ATTEST: ,, Alan Unger, Commissioner '1 Recording Secretary Minutes of Board of Commissioners' Work Session Monday, October 27, 2014 Page 11 of 11 Pages f c0 Z p/f { Deschutes County Board of Commissioners 1300 NW Wall St., Suite 200, Bend, OR 97701-1960 141%111101 (541) 388-6570 - Fax (541) 385-3202 - www.deschutes.org WORK SESSION AGENDA DESCHUTES COUNTY BOARD OF COMMISSIONERS 1:30 P.M., MONDAY, OCTOBER 27, 2014 1. Tax/Finance Update— Wayne Lowry 2. Solid Waste Update — Timm Schimke 3. 911 Staffing Discussion —Steve Reinke 4. Discussion of Potential Adoption of a Hybrid Entity Status for HIPAA Purposes —John Laherty 5. Other Items PLEASE NOTE:At any time during this meeting,an executive session could be called to address issues relating to ORS 192.660(2)(e),real property negotiations;ORS 192.660(2)(h),litigation;ORS I92.660(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 October 27, 2014 (1) Monthly Investment Report — September 2014 (2) September 2014 Financials (3) Financial/Human Resources System Upgrade/Replacement (Wayne & Danielle) Lo cr) CO an N � CO PI Q' L!/ 1. O e c O O O o 0 0 p p E In O r O o Q O D IO O O - O N Nom' N Il) cof� IIIC1O CS CA '0 Cr) N r 2OC] Cd y00r r t! M 0 a oo CU A.• Y—64 "' N ti • A E E• R...... o p. vi vi N H O O a 0) ca d w N v 12 • LL 0)cri rn co M C 0 O I— I- C A 0 G) Cr) OD d 0 .._:..0. � � cu 0 �"' '"' CD cancOr+ Cix c C9 L L (n .o � OC] Q Ea 0 M 'i7 'C 3 4.1 C C 64 to 5: V. • . NJM 0 = M N N d to N N J c N N II) _ E 00'1 tr. r U U N Es 0 > 7 li 64 6H O Zi m E Q 4. c c c � c eeeeeee ese o a) d c OO in N u" (4 r N 0 o •■-• r H cca' E a � h E .� ' _ c o Q Q 0 a0 = -`o } L' O p ,. m 0 . 0_ 0 Y a' ,O O O a' m O ~ co • U' a' co .E O O a M c c O OD -/uL, mHaU I- O n n I� ct ° ° CD ° °� r ° CD CNI C7 C. C) N ' an C! {•9 C? 0 • c.i f! S . 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September 30,2014 Purchase Maturity Days To Ratings- Coupon Par Market Book Call CUSIP Security Broker Date Date Maturity Moodys S&P Rate YTM 366 Value Value Value Date --. _.. .... 140,000 140,000 - - 4001174329 Columbia State Bank CD 12/5/2013 12/5/2014 65 0.210 0.213 140,000 I 8941748454 Sterling Savings Bank CD 7/1/2013 1/1/2015 92 0.200 0.203 2,000,000', 2,000 000 2,000,000 - HFBCD Home Federal Bank CD 2/1/2013 1!31/2015 122 0.200 0.203 140,000 140,000 140,000 - - 4001154309 Columbia State Bank CD 4/1/2013 3/30/2015 180 0.150 0.152 100,000 100,000 100,000 273-150017-5 South Valley Bank CD 5/20/2013 5/20/2015 231 0.748 0.758 200,000 200,000 200,000 UMP972002570 Umpqua Bank 6/7/2014 6/7/2015 249 0.400 0 406 _240,000 240,000 240,000 - - P _. 6 3692G5F7 General Electric-Cor crate N CASTLE 9/17/2013 6/30/2015 272 AA+ Al 2 375 D 865 1,400,000 1,422,442 1 415 638 36962G5F7 General Electric-Corporate N CASTLE 1/10/2014 6/30/2015 272 AA+ Al 2.375 0.501 545,000 553 736 552,596' SYS10316 Umpqua Bank 7/9/2013 7/9/2015 281 0.500 0,507 2,000,000 2,000 000 2,000,000 - - 94985H5F7 Wells Fargo Corporate Note CASTLE 9/30/2013 7/20/2015 292 AA- AA3 0.750 0.541 1,000,000 1,003 150. 1,001,667 l --- E.... 2 7/27/ A+ 1 11-18 . ... k P Corp 2 A- 5------ 11,_.9 91159HGX2 U S Bank- Note CASTLE 3!26!2014 7/27/2015 299 A+ Al 2.450 0.500 1,573,000 1,599,584 1,598,100 y 10/9/2014 3135GDPR8 Federal National Mt Assn CASTLE 10/9/2013 10/9/2015 373 AA+ Aaa 0.480 0.450 1,000,000 1,000,080 1,000,307 91159HGX2 US Rancor CASTLE 4/2/2014 7/27/2015 + i - - 0 064159BA3 Bank of Nova Scotia CASTLE 4/3/2014 10/9/2015 373 A+ Aa2 0.0.750 0.621 540,000 541,6201 540,710 - - 3134G4HZ4 Federal Home Loan Mt Corp CASTLE 10/28/2013 10/28/2015 392 AA+ Aaa 0.500 0.500 2000,000 2,000 544 2,000,000 10/28/2014 36962G4T8 r p at 2- .. _... 2. 50 20._ .. .. ._.._ 2,035 200 2 038,514. 36962G4T8 General Electric-Cor orate N CASTLE 7/24/2014 11/912015 404 AA+ Al 2.250 0.500 2,000,000 742718DS5 Procter&Gamble CASTLE 12/6/2013 11/15/2015 410 AA- AA3 1.800 0.430 1,000,000 1,015,050 1,015,293 - - Bn -___.. 2.625 ,53- SYS10368 Royal Bank of Canada VINISP 3!27!2014 12/15/2015 4-40 AA- Aaa 0.600 1,50q,000 1,535 505 1,536,371 532457AN8 Eli Lilly&Co. CASTLE 3/24/2014 1/1/2016 457 AA- A2 6.570 0.500 1,408,000 1,511,615 1,514,210' _ . - - - 084670BG2 Berkshire Hathaway Inc CASTLE 3/3/2014 2/11/2016 498 AA Aa2 0.800 0.500 1,000,000 1,003,570 1,004,058 AC Cisco S._ .-/2- -- 5 - - - 17275RAC6 Cisco Systems Inc CASTLE 227/2014 2!22/2016 509 AA- Al 5.500 0.550 1,874,000 1,995,623 2,002,212.:_' 06406HCG20 Bank of New York Mellon Corp CASTLE 4/4/2014 3/4/2016 520 A+ Al 0.700 0.681 1,000,000 1,000,390 1,000,2681 2/3/2016 3133734F6 Federal Home Loan Bank CASTLE 5/2/2014 4/15/2016 562 AA+ Aaa 0,772 0.600 650,000 650,488 651,711 - - 7 1 . .... 2.150 0.-- 2.,.0 . ---T 1 9497460U8 Fargo Corporate ------ .._ -—.....686053CF4 Oregon School Boards Assoc CASTLE 23/7/2014 6/30/2016 638 A+ Aa2 0.000 0.750 478160AYD Johnson&Johnson _ CASTLE 1/7/2014 5/15/2016 592 AAA Aaa 2.150 1,000,000 1,045 480 _ 2,948,372�', _ - _._.. 1 049 377 9_.. 2,932,290_,_ 0.629 2,000,000 1,017 770 1,017,309 - - 31359YLS4 Federal National Mt Assn PJ MBS 63/5/2014 9/15/2016 7115 AA+ Aaa 0.778 0 812T 672,000 1,661 367 1,998,129 1l/26/2014 3134G56B6 Federal Home Loan Mtg Corp MBS 7/7/2014 8/26/2016 695 AA+ Aaa 0.580 A. 661 167' 661,611 3133EAZ76 Federal Farm Credit Bank CASTLE 5/23/2014 926/2016 726 AA+ Aaa 0.690 0.686 3131A1CD8 Federal Home Loan Bank CASTLE STLE 7/17/2014 9/28/2016 728 AA+ Aaa 1.125 0.728 3 014 313 -- 2,000,000, 2,011 560' 3,000,000 2, 2,014,313 9/28/2015 ._. _ _.—.._ _-. 000.... 3,015,422_:.. 2-.. 3134G4HK7 Federal Home Loan Mtg Corp CASTLE 3/27/2014 10/24/2016 754 AA+ Aaa 0.500 1.119. 3 015,000 3 015 335'10/24/2014 912828RM4 U.S.Treasury CASTLE 12/27/2013 10/31/2016 761 AA+ Aaa 1.000 0.727 1,000,000 1,007 110 1,005,608 - 3134G4K98 Federal Home Loan Mtg Corp CASTLE 2/20/2014 11/7/2016 768 AA+ Aaa 0.800 0.800 2,000,000 1,996 500 2,000,000 11/7/2014 06050TLR1 Bank of America-Corporate CASTLE 5/13/2014 11/14/2016 775 A A2 1.125 1.050 1,900,000 i 1,894,946' 1,902,961 - - 3133ECWV2 Federal Farm Credit Bank CASTLE 12/17/2013 12/7/2016 798 AA+ Aaa 0.875 0.722 2,100,000 2,103,843 2,107,2357 064159DA1 Bank of Nova Scotia CASTLE 6/9/2014 12/132016 804 A+ Aa2 1,100 0.910 1,800,000 1,803 006 1,807,412 I - - 06406HCA5 Bank of Nework Mellon Corp CASTLE 4/23/2014 1/17/2017 839 A+ Al -- 2.400 1 067 2,000,000 2,054 180 2,060,103 11/19/2014 ry 1... 1/ 912828505 U.S.Treasury CASTLE 1/16/2014 1/31/2017 853 A0+ Aaa 0.875 0.844 2,000,000 2,003,760 - 2,001,440 12/1812016 1,994 880__ 997,434 3!1.7/2016 3136G1XP9 Federal National Mt Assn PJ 3/6/2014 12/19/2016 810 AA+ Aaa 0.800 D 788 2,000,000 2,000,541 064159DZ6 Bank of Nova Scotia CASTLE E 5/1/2014 3/17/2017 898 A+ Aa2 0.800 0.906 1 000,000 997,640 997 4 912828SS0 U.S.Treasury WF 1/17/2014 4/30/2017 942 AAA Aaa_ 0.875 0.950 2,000,000 1,997,960 1,996,194 pl- ry_... - S .04 5/5/2 Aal 1.057- — 0 - _ . _ 3... 1 5 -16 2 123 604 037833AM2 Apple Inc Mtg Corp Assn CASTLE 6124/2014- S/5/2017 947 AA+ Aa1 1.050 2 OOO,OOD 1,993 200 1,504,2171 1 999 638 I 89236TBH7 Toyota Mtr Cred- N CASTLE 712912014 5116/2017 958 AA- AA3 1.125 1 150 2,125,000 2,116 861 _ 31359MEBL3 Federal National Mtn Assn CASTLE 12/23/2013 5/23/2017 6/1/2017 974 AA+ Aaa - 1.061 1.115 1,000,000 1,493,945 967,510 971,284', - - 8 ..._... ---._._ 1 019,2$6' - 29270CYZ2 Bonneville PowerAdministratio CASTLE 4/24/2014 7/1/2017 1,004 AA- Aal 1.197 1.171 1 670,000 1,665 734 31359MEL37 Federal National Mt Assn CASTLE 1/24/2014 6/1/2017 974 AA- Aaa 1.081 1 136 AA- 1.145 _.._ 670,000 668,734 999,050 - 3134G5FK6 Federal Home Loan Mtg Corp tho CASTLE 8/21/2014 8/21/2017 1,055 AA+ Aaa 1.250 1.250 2,000,000 1,996,1160, 2,000,000',11/21/2014 912828TM2 U.S.Treasury CASTLE 9/10/2014 8/31/2017 1,065 AAA Aaa 0.625 1.061 1,000,000 986,800 987,512 - - 313383J88 Federal Home Loan Bank VINISP 12/26/2013 9/27/2017 1,092 AA+ Aaa 1.000 1.250 1,000,000 994,140 ,000,000 992,720 - - 3136G0074 Federal National Mtg Assn VINISP 2/3/2014 9/27/2017 1,092 AA+ Asa 1.000 0.943 1,050,000 1,051,460 1,051,754 9/27/2015 3130A1ZK7 Federal 0.75 _.. ..7. ... 1,000,000 1.710 1,000,000 997,160'.---- 31300N71 Federal Home Loan Bank VINISP 4/2/2014 1/30/2018 1,217 AA+ Aaa 2.000 1.710 1,500,000 1,506,705 1,513,9.65 1/30/2015 Mtg 1/24/2014 4/3/2018 1 280 AA+ Aaa 1.125 1,000,000 989,400 989,163.10/30/2014 1540 ---... 3136G1AU3 Federal National M t Assn VINISP 12!2312013 1/30/2018 1,217 AA+ 0 700 985,950 4/32015 Home Loan Bank 3135G0VU4 Federal National Mtg Assn VINISP _ 31 Loan -._. 1,357 AA+ 1 026'.._ 2,000,000 1.,989,120' -_.1. .. 1,998,142,12/19/2014 g - - --_ i - 20. 313661660 Federal NatonalOMt BAs n VINISP 6/19/2014 12/27/2018 1,548 AA+ Aaa 0.07501 1 820, 6,000,0001 983 820 974,8931 121272014 SYS10078 Local Govt Investment Pool ' 0.540' 0.540 32,158,775 I 32,158,775' 32,158,775 I - - -- .._. ' 4, --... —.. 5YS10084 Bank of the Cascades 0.540 0.540 117,912,272 118,256,383 4 392,497.1 - 4,392,497 r r Memorandum Date: October 13, 2014 To: Board of County Commissioners Tom Anderson, County Administrator From: Wayne Lowry, Finance Director RE: Monthly Financial Reports Attached please find September 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), Solid Waste (610), Insurance Fund (670), 9-1-1 (705), Health Benefits Trust (675), Fair& Expo Center (618), and Justice Court (123). The projected information has been reviewed and updated, where appropriate, by the respective departments. Cc: All Department Heads GENERAL FUND Statement of Financial Operating Data July 1, 2014 through September 30, 2014 FY 2014 (25%of Fiscal Year) FY 2015 %of Actual Actual Budget Budget Projection I $Variance Revenues Property Taxes -Current 21,906,239 - 0% a) 22,736,401 22,736,401 - Property Taxes -Prior 704,120 228,599 40% 576,500 576,500 - Other General Revenues 2,116,386 1,147,409 51% b) 2,247,299 2,247,299 - Assessor 875,381 216,613 25% 876,137 876,137 - County Clerk 1,276,019 344,811 29% 1,181,190 1,181,190 - BOPTA 16,097 3,712 23% 16,117 16,117 - District Attorney 226,973 22,754 12% 182,612 182,612 - Tax Office 236,278 69,967 31% 222,199 222,199 - Veterans 80,787 5,931 6% 101,986 101,986 - Property Management 91,900 6,000 24% 25,000 25,000 - Grant Projects 2,000 - n/a - - - Total Revenues 27,532,179 2,045,795 7% 28,165,441 28,165,441 - Expenditures Assessor 3,559,750 908,067 24% 3,793,770 3,793,770 - County Clerk 1,293,531 294,593 19% 1,536,210 1,536,210 - BOPTA 59,895 17,841 25% 70,777 70,777 - District Attorney 5,382,874 1,289,881 23% 5,712,168 5,712,168 - Tax Office 796,232 223,467 25% 877,907 877,907 - Veterans 292,672 79,025 22% 354,989 354,989 - Property Management 248,054 63,873 25% 258,569 258,569 - Grant Projects 130,054 - n/a - - - Non-Departmental 1,432,177 202,018 18% 1,139,696 1,139,696 - Total Expenditures 13,195,239 3,078,765 22% 13,744,086 13,744,086 - Transfers Out 16,327,584 4,144,032 29% 14,076,394 14,076,394 - Total Exp&Transfers 29,522,823 7,222,796 26% 27,820,480 27,820,480 - Change in Fund Balance (1,990,644) (5,177,001) 344,961 344,961 - Beginning Fund Balance 10,371,843 8,381,199 109% 7,692,433 8,381,199 688,766 Ending Fund Balance $ 8,381,199 $ 3,204,198 $ 8,037,394 $ 8,726,160 $ 688,766 a) Current year taxes received beginning in October b) PILT received in July-$500,941 Page 1 COMM JUSTICE-JUVENILE , Statement of Financial Operating Data July 1, 2014 through September 30, 2014 FY 2014 (25% of Fiscal Year) FY 2015 %of Actual Actual Budget Budget Projection I $Variance Revenues OYA Basic&Diversion 322,574 - 0% a) 359,149 359,149 - State Grant - - 0% a) 91,379 91,379 - Inmate/Prisoner Housing 47,550 38,700 97% b) 40,000 75,000 35,000 Jail Funding HB#2712 36,311 9,057 25% a) 36,568 36,568 - Food Subsidy 23,988 - 0% c) 24,000 24,000 - Interfund Grant-Gen Fund 20,000 - 0% a) 20,000 20,000 - Interest on Investments 7,611 2,203 31% d) 7,000 8,000 1,000 Leases 5,200 2,400 n/a e) - 7,200 7,200 SB#1065-Court Assess. 17,335 5,948 99% f) 6,000 20,000 14,000 Contract Payments 7,415 1,844 41% 4,500 4,500 - Discovery Fee 1,870 - 0% g) 3,800 - (3,800) Case Supervision Fee - 1,012 n/a h) - 4,500 4,500 Federal Grants 9,434 1,205 n/a i) - 1,205 1,205 CFC Interfund Grant 125,429 - n/a - - - Miscellaneous 909 200 20% 1,025 1,025 - Total Revenues 625,626 62,569 11% 593,421 652,526 59,105 Expenditures Personnel Services 4,887,572 1,255,943 24% 5,146,491 5,146,491 - Materials and Services 1,035,701 234,728 23% 1,021,392 1,021,392 - Capital Outlay - - 0% 1,100 - 1,100 Transfers Out 3,660 915 25% 3,660 3,660 - Total Expenditures 5,926,933 1,491,586 24% 6,172,643 6,171,543 1,100 Revenues less Expenditures (5,301,306) (1,429,017) (5,579,222) (5,519,017) 60,205 Transfers In-General Fund 5,368,346 1,342,086 25% 5,368,346 5,368,346 - Change in Fund Balance 67,040 (86,931) (210,876) (150,671) 60,205 Beginning Fund Balance 1,177,566 1,244,605 100% 1,250,000 1,244,605 (5,395) Ending Fund Balance $ 1,244,605 $ 1,157,674 $1,039,124 $1,093,935 $ 54,811 a) Payments received quarterly b) Increase in projection due to out-of-County detention revenue c) Undergoing scheduled audit. Payment for Jul-Oct expected in December and then 60 days after service rendered beginning November d) Projection based on annualizing year to date e) Sub-lease of space to Rimrock not included in FY 2015 budget f) State payment will exceed the amount estimated for FY 2015 budget g) Agreement with District Attorney's Office no longer in effect h) Policy, requiring supervision fees, not anticipated at the time the FY 2015 budget was prepared. Projection based on annualizing year to date i) Increased projection due to receipt of FY 2014 funds in FY 2015 Page 2 SHERIFF-Consolidated Statement of Financial Operating Data July 1, 2014 through September 30, 2014(25% FY 2014 of Fiscal Year) FY 2015 Actual Actual I %of Budget Budget I Projection I $ Variance Revenues(Funds 701 &702) Law Enf Dist Countywide 20,624,082 508,594 2% 20,365,842 20,753,405 387,563 Law Enf Dist Rural 12,526,331 1,348,133 11% 12,751,766 12,748,796 (2,970) Total Revenues 33,150,413 1,856,727 6% 33,117,608 33,502,201 384,593 Expenditures (Fund 255) Sheriffs Services 2,308,182 620,234 25% 2,467,673 2,467,673 - Civil/Special Units 1,132,029 292,052 24% 1,192,980 1,192,880 100 Automotive/Communications 1,701,586 537,477 28% 1,886,365 1,886,265 100 Investigations/Evidence 1,418,744 405,882 25% 1,627,803 1,627,703 100 Patrol 8,247,222 2,007,472 23% 8,705,700 8,705,700 - Records 761,260 172,285 22% 798,805 798,705 100 Adult Jail 14,277,113 3,644,043 24% a) 15,144,157 15,135,157 9,000 Court Security 294,563 77,153 25% 302,867 302,767 100 Emergency Services 194,888 39,508 22% b) 177,852 385,315 (207,463) Special Services 1,352,528 359,240 22% 1,655,424 1,655,424 - Training 506,938 108,422 20% 551,318 551,218 100 Other Law Enforcement Svcs 801,895 197,401 24% 806,044 806,044 - Non-Departmental 81,701 18,201 25% 72,813 72,813 - Total Expenditures 33,078,650 8,479,370 24% 35,389,801 35,587,664 (197,863) Revenues less Expenditures 71,763 (6,622,642) (2,272,193) (2,085,463) 186,730 DC Comm Syst Reserve 200,000 - 0% 200,000 200,000 - Transfer to Reserve Funds 200,000 - 0% 200,000 200,000 - Change in Fund Balance (328,237) (6,622,642) (2,672,193) (2,485,463) 186,730 Beginning Fund Balance 9,553,793 9,225,556 120% 7,658,937 9,225,556 1,566,619 Ending Fund Balance $ 9,225,556 $ 2,602,914 $4,986,744 $6,740,093 $1,753,349 a) Due to unfilled positions, personnel expenses will be less than planned. Savings will be used for additional jail expansion and jail maintenance expenses not included in the budget b) Homeland Security Grant for Communications equipment was awarded in September. Expenses offset by grant revenue forecast in Fund 701 Page 3-A SHERIFF- Fund 255 Statement of Financial Operating Data July 1, 2014 through September 30, 2014 FY 2014 (25% of Fiscal Year) FY 2015 Actual Actual I Budget Budget I Projection 1 $ Variance Revenues (Fund 255) Law Enf Dist Countywide 20,817,324 5,369,141 21% 25,428,019 22,412,116 (3,015,903) Law Enf Dist Rural 12,278,716 3,110,229 21% 14,948,526 13,175,548 (1,772,978) Total Revenues 33,096,040 8,479,370 21% 40,376,545 35,587,664 (4,788,881) Expenditures(Fund 255) Sheriffs Services 2,308,182 620,234 25% 2,467,673 2,467,673 - Civil/Special Units 1,132,029 292,052 24% 1,192,980 1,192,880 100 Automotive/Communications 1,701,586 537,477 28% 1,886,365 1,886,265 100 Investigations/Evidence 1,418,744 405,882 25% 1,627,803 1,627,703 100 Patrol 8,247,222 2,007,472 23% 8,705,700 8,705,700 - Records 761,260 172,285 22% 798,805 798,705 100 Adult Jail 14,277,113 3,644,043 24% a) 15,144,157 15,135,157 9,000 Court Security 294,563 77,153 25% 302,867 302,767 100 Emergency Services 194,888 39,508 22% b) 177,852 385,315 (207,463) Special Services 1,352,528 359,240 22% 1,655,424 1,655,424 - Training 506,938 108,422 20% 551,318 551,218 100 Other Law Enforcement Svcs 801,895 197,401 24% 806,044 806,044 - Non-Departmental 81,701 18,201 25% 72,813 72,813 - Total Expenditures 33,078,650 8,479,370 24% 35,389,801 35,587,664 (197,863) Revenues less Expenditures $ 17,390 - $4,986,744 $ - $(4,986,744) a) Due to unfilled positions, personnel expenses will be less than planned. Savings will be used for additional jail expansion and jail maintenance expenses not included in the budget b) Homeland Security Grant for Communications equipment was awarded in September. Expenses offset by grant revenue forecast in Fund 701 Page 3-B SHERIFF-Expenditure Detail Statement of Financial Operating Data July 1,2014 through September 30,2014(25% FY 2014 of Fiscal Year) FY 2015 - Actual Actual I%of Budget Budget I Projection I $Variance Expenditures Sheriffs Services Personnel 1,342,795 337,406 24% 1,431,828 1,431,828 - Materials&Services 965,387 282,828 28% 1,020,745 1,020,745 - Capital Outlay - - 0% 15,100 15,100 - Total Sheriff's Services 2,308,182 620,234 25% 2,467,673 2,467,673 - Civil/Special Units Personnel 1,027,640 274,967 26% 1,073,870 1,073,870 - Materials&Services 104,389 17,085 14% 119,010 119,010 - Capital Outlay - - 0% 100 - 100 Total Civil/Special Units 1,132,029 292,052 24% 1,192,980 1,192,880 100 Automotive/Communications Personnel 400,169 98,598 25% 399,334 399,334 - Materials&Services 1,265,667 438,879 30% 1,486,931 1,486,931 - Capital Outlay 35,750 - 0% 100 - 100 Total Automotive/Communications 1,701,586 537,477 28% 1,886,365 1,886,265 100 Investigations/Evidence Personnel 1,277,983 352,172 24% 1,470,106 1,470,106 - Materials&Services 140,761 53,711 34% 157,597 157,597 Capital Outlay - - 0% 100 - 100 Total Investigations/Evidence 1,418,744 405,882 25% 1,627,803 1,627,703 100 Patrol Personnel 7,450,178 1,847,562 24% 7,728,332 7,728,332 - Materials&Services 547,770 144,845 23% 636,868 636,868 - Capital Outlay 249,274 15,065 4% 340,500 340,500 - Total Patrol 8,247,222 2,007,472 23% 8,705,700 8,705,700 - Records Personnel 659,297 163,225 24% 692,244 692,244 - Materials&Services 101,963 9,061 9% 106,461 106,461 - Capital Outlay - - 0% 100 - 100 Total Records 761,260 172,285 22% 798,805 798,705 100 Adult Jail Personnel 11,899,534 3,052,808 24% 12,675,178 12,563,178 112,000 Materials&Services 2,069,651 455,234 22% 2,039,314 2,047,314 (8,000) Capital Outlay 63,176 - 0% 20,900 47,900 (27,000) Transfer Out-Jail(D/S&Cap Proj) 244,752 136,000 33% 408,765 476,765 (68,000) Total Adult Jail 14,277,113 3,644,043 24% 15,144,157 15,135,157 9,000 Court Security Personnel 284,173 72,700 25% 292,715 292,715 - Materials&Services 10,390 4,453 44% 10,052 10,052 - Capital Outlay - - 0% 100 - 100 Total Court Security 294,563 77,153 25% 302,867 302,767 100 Emergency Services Personnel 169,170 35,480 24% 147,942 147,942 - Materials&Services 25,718 4,028 14% 29,810 237,373 (207,563) Capital Outlay - - 0% 100 - 100 Total Emergency Services 194,888 39,508 22% 177,852 385,315 (207,463) Special Services Personnel 1,152,258 317,511 25% 1,273,721 1,273,721 - Materials&Services 183,769 38,769 17% 223,703 223,703 - Capital Outlay 16,500 2,959 2% 158,000 158,000 - Total Special Services 1,352,528 359,240 22% 1,655,424 1,655,424 - Training Personnel 385,634 102,900 25% 416,955 416,955 - Materials&Services 121,303 5,521 4% 134,263 134,263 - Capital Outlay - - 0% 100 - 100 Total Training 506,938 108,422 20% 551,318 551,218 100 Other Law Enforcement Services Personnel 731,122 159,975 22% 717,594 717,594 - Materials&Services 70,773 30,578 38% 81,310 81,310 - Capital Outlay - 6,849 96% 7,140 7,140 Total Other Law Enforcement Svcs 801,895 197,401 24% 806,044 806,044 - Non-Departmental Materials&Services 81,701 18,201 25% 72,813 72,813 - Total Non-Departmental 81,701 18,201 25% 72,813 72,813 - Total Expenditures $ 33,078,650 $ 8,479,370 24% $35,389,801 $35,587,664 $ (197,863) -_ _ l'ayd 4 LED#1 -Countywide Statement of Financial Operating Data July 1, 2014 through September 30, 2014 (25% of FY 2014 Fiscal Year) FY 2015 Actual Actual I %of Budget Budget I Projection 1$Variance Revenues Tax Revenues-Current 16,698,208 - 0% a) 17,292,244 17,292,244 - Tax Revenues- Prior 532,040 164,440 46% 360,700 360,700 SB 1145 1,630,823 - 0% b) 1,628,947 1,628,947 - Sheriff Fees 365,577 92,716 44% c) 210,000 250,000 40,000 Concealed Handgun License - 41,696 28% 150,000 150,000 - Jail Funding HB 3194 107,806 107,805 100% 107,806 107,806 - Jail Funding HB 2712 36,311 9,057 20% 46,143 46,143 - State Grant 85,781 - 0% d) 85,370 292,933 207,563 Prisoner Housing 329,918 - 0% e) 80,000 220,000 140,000 Inmate Telephone Fee 83,297 8,555 11% 80,000 80,000 - Federal Grants 20,897 - 0% 20,000 20,000 - Work Center Work Crews 69,723 13,006 26% 50,000 50,000 - Contracts with Des County 475,815 19,734 33% 60,632 60,632 - Inmate Commissary Fees 32,480 5,064 20% 25,000 25,000 - Interest 50,563 6,703 17% 40,000 40,000 Donations-"Shop with a Cop" 38,361 29,968 46% 65,000 65,000 - Miscellaneous 66,441 9,850 15% 64,000 64,000 - Total Operating Revenues 20,624,082 508,594 2% 20,365,842 20,753,405 387,563 EXPENDITURES &TRANSFERS DC Sheriffs Office 20,817,324 5,369,141 21% 25,428,019 22,412,116 3,015,903 DC Comm Systems Reserve 80,000 - 0% 80,000 80,000 - Transfer to Reserve Fund 100,000 - 0% 100,000 100,000 - Total Expenditures 20,997,283 5,369,141 21% 25,608,019 22,592,116 3,015,903 Change in Fund Balance (373,200) (4,860,547) (5,242,177) (1,838,711) 3,403,466 Beginning Fund Balance 6,507,110 6,133,909 117% 5,242,177 6,133,909 891,732 Ending Fund Balance $ 6,133,909 $ 1,273,362 $ - $4,295,199 $4,295,199 a) Current year taxes received beginning in October b) 1st Qtr payment expected in October c) Fees from distressed property sales and civil papers projected to exceed budget due to continued higher volume d) Homeland Security Grant for communications equipment awarded in September e)SB 395 1st Qtr revenue of$66,125 will be received in October and actual is projected to exceed budget for the year Page 5 LED#2-Rural 702 Statement of Financial Operating Data July 1, 2014 through September 30, 2014 (25% FY 2014 of Fiscal Year) FY 2015 Actual Actual %of Budget Budget Projection I $Variance Revenues Tax Revenues -Current 7,988,657 - 0% a) 8,272,852 8,272,852 - Tax Revenues -Prior 262,227 79,805 47% 169,000 169,000 - Des Cty Transient Room Tax 2,838,797 1,050,549 36% 2,920,654 2,920,654 - City of Sisters 486,678 130,752 25% 523,010 523,010 - Marine Board License Fee 155,221 - 0% b) 169,000 169,000 - State Grant 124,246 - 0% b) 130,600 130,600 - Court Fines & Fees 135,023 31,170 24% 130,000 130,000 - Contracts with Des County 119,984 30,142 25% 121,650 121,650 - US Forest Service 101,375 - 0% b) 76,500 76,500 - School Districts 65,088 - 0% b) 55,000 55,000 - Federal Grants 84,285 2,861 7% 42,000 42,000 - Bureau of Reclamation 24,023 - 0% b) 27,000 27,000 - Interest 21,715 4,019 19% 21,000 21,000 - SB#1065 Court Assessment 17,435 5,948 40% 15,000 15,000 - Federal Grants-BLM 16,213 - 0% c) 10,000 - (10,000) Donations &Grants-Private 12,030 7,030 n/a - 7,030 7,030 Miscellaneous 73,333 5,857 9% 68,500 68,500 - Total Revenues 12,526,331 1,348,133 11% 12,751,766 12,748,796 (2,970) EXPENDITURES &TRANSFERS DC Sheriffs Office 12,278,716 3,110,229 21% 14,948,526 13,175,548 1,772,978 DC Comm Systems Reserve 120,000 - 0% 120,000 120,000 - Transfer to Reserve Fund 100,000 - 0% 100,000 100,000 - Total Expenditures 12,498,716 3,110,229 21% 15,168,526 13,395,548 1,772,978 Change in Fund Balance 27,614 (1,762,096) (2,416,760) (646,752) 1,770,008 Beginning Fund Balance 3,046,683 3,074,297 127% 2,416,760 3,074,297 657,537 Ending Fund Balance $ 3,074,297 $ 1,312,202 $ - $2,427,545 $2,427,545 a)Current year taxes received beginning in October b) Billing in arrears, payment for 1st Qtr services will be received in 2nd Qtr c)BLM notified DCSO that contract would not be renewed after FY 2015 Budget was adopted Page 6 PUBLIC HEALTH Statement of Financial Operating Data July 1, 2014 through September 30, 2014 FY 2014 (25% of Fiscal Year) FY 2015 %of Actual Actual Budget Budget Projection r$Variance Revenues State Grant 2,878,140 687,686 21% a) 3,202,798 3,370,141 167,343 Environmental Health-Lic Fac 767,248 55,677 7% 779,450 779,450 - OMAP 812,441 180,010 27% 655,250 625,250 (30,000) Family Planning Exp Proj 400,900 45,940 8% 550,000 550,000 - Interfund Grants &Contract 95,011 260,273 211% a) 123,618 363,024 239,406 Grants (Intergvt, Pvt, & Local) 139,171 6,496 2% 269,678 216,775 (52,903) Patient Insurance Fees 232,968 27,575 14% 196,400 196,400 - State Miscellaneous 229,520 - 0% a) 162,352 120,336 (42,016) Federal Payments 161,576 61,406 60% a) 101,585 213,507 111,922 Vital Records-Death 100,535 32,495 32% 100,000 100,000 - Health Dept/Patient Fees 80,653 13,577 17% 80,216 80,216 - Contract Payments 92,637 3,438 5% a) 69,291 3,438 (65,853) Vital Records-Birth 36,655 8,560 21% 41,000 41,000 - Child Dev & Rehab Center 52,433 - 0% 39,609 39,609 - Interest on Investments 9,077 3,271 55% 6,000 13,000 7,000 Grants & Donations 38,192 49,637 3309% a) 1,500 50,629 49,129 Miscellaneous 10,135 10,271 367% 2,800 10,271 7,471 Total Revenues 6,137,293 1,446,311 23% 6,381,547 6,773,046 391,499 Expenditures Personnel Services 6,457,193 1,665,300 24% 6,945,993 6,945,515 478 Materials and Services 2,043,710 480,337 23% b) 2,090,131 2,421,670 (331,539) Capital Outlay - 20,000 99% 20,200 20,000 200 Transfers Out 157,320 41,160 25% 164,640 164,640 - Total Expenditures 8,658,223 2,206,798 24% 9,220,964 9,551,825 (330,861) Revenues less Expenditures (2,520,930) (760,487) (2,839,417) (2,778,779) 60,638 Transfers In-General Fund 2,701,475 675,369 25% 2,701,475 2,701,475 - Transfers In-PH Res Fund 33,000 - n/a - - - Transfers In-Gen. Fund Other 65,100 16,275 25% 65,100 65,100 - Total Transfers In 2,799,575 691,644 25% 2,766,575 2,766,575 - Change in Fund Balance 278,645 (68,843) (72,842) (12,204) 60,638 Beginning Fund Balance 1,273,934 1,552,578 99% 1,570,821 1,552,578 (18,243) Ending Fund Balance $ 1,552,578 $ 1,483,736 $ 1,497,979 $ 1,540,374 $ 42,395 a) Grants and contracts projected at amended contract amounts b) M &S increased to reflect amended grants and contracts Page 7 BEHAVIORAL HEALTH Statement of Financial Operating Data July 1, 2014 through September 30, 2014 FY 2014 (25% of Fiscal Year) FY 2015 %of Actual Actual Budget Budget Projection I $ Variance Revenues Administrative Fee 8,260,932 2,802,693 25% 11,210,767 11,210,767 - State Grants 7,801,239 1,795,429 19% a) 9,491,085 9,420,999 (70,086) OHP Capitation 469,069 - 0% 390,000 436,046 46,046 Federal Grants 184,980 - 0% 204,849 201,879 (2,970) Patient Fees 219,846 51,659 26% 201,610 201,610 - Title 19 246,484 75,318 42% 180,300 180,300 - Liquor Revenue 142,665 12,812 8% 151,000 151,000 - Divorce Filing Fees 129,788 32,119 23% 140,600 140,600 - Interfund Contract-Gen Fund 127,000 - 0% 127,000 127,000 - School Districts 6,952 - 0% 65,000 50,000 (15,000) Federal Grant(ARRA) 63,750 - 0% 34,000 34,000 - Interest on Investments 21,190 7,559 39% 19,500 19,500 - Rentals 16,000 750 4% 18,800 18,800 - Marriage Licenses 6,540 2,805 43% 6,500 6,500 - Local Grants 52,891 329,450 n/a b) - 329,450 329,450 Claims Reimbursement 12,918 - n/a - - - State Miscellaneous 31,820 9,100 n/a - 9,100 9,100 Justice Reinvestment HB3194 120,000 - n/a - - - Miscellaneous 28,157 1,430 27% 5,318 5,318 - Total Revenues 17,942,221 5,121,124 23% 22,246,329 22,542,869 296,540 Expenditures Personnel Services 12,415,866 3,457,921 23% 15,362,724 15,092,976 269,748 Materials and Services 6,738,744 1,285,846 14% c) 8,910,438 9,087,733 (177,295) Capital Outlay - - 0% 100 - 100 Transfers Out 204,900 51,225 25% 204,900 204,900 - Total Expenditures 19,359,510 4,794,993 20% _24,478,162 24,385,609 92,553 Revenues less Expenditures (1,417,289) 326,131 (2,231,833) (1,842,740) 389,093 Transfers In-General Fund 1,377,302 344,325 25% 1,377,302 1,377,302 - Transfers In-Acute Care Svcs _ 293,593 46,898 25% 187,594 187,594 - Total Transfers In 1,670,895 391,223 25% 1,564,896 1,564,896 - Change in Fund Balance 253,606 717,355 (666,937) (277,844) 389,093 Beginning Fund Balance 2,671,137 2,924,742 88% 3,313,248 2,924,742 (388,506) Ending Fund Balance $2,924,742 $3,642,097 $2,646,311 $2,646,898 $ 587 a) Oregon Health Authority grant projected at amended contract amount b)Grants payments received in FY 2014 will be reported as FY 2015 c) M &S increase related to Oregon Health Authority amended contract Page 8 COMMUNITY DEVELOPMENT Statement of Financial Operating Data July 1, 2014 through September 30, 2014 FY 2014 (25%of Fiscal Year) FY 2015 %of Actual Actual Budget Budget Projection $Variance Revenues Admin-Operations 40,102 11,659 23% 51,225 51,225 - Admin-GIS 2,944 60 2% 2,500 2,500 - Admin-Code Enforcement 261,188 88,693 32% 273,000 273,000 - Building Safety 1,748,911 593,339 37% 1,616,713 1,616,713 - Electrical 408,194 122,967 29% 418,506 418,506 - Contract Services 264,039 21,474 10% 211,500 211,500 - Env Health-On Site Prog 448,367 116,463 27% 437,358 437,358 - Planning-Current 917,674 342,056 38% 902,876 902,876 - Planning-Long Range 440,222 141,398 25% 560,658 560,658 - Total Revenues 4,531,641 1,438,109 32% 4,474,336 4,474,336 - Expenditures Admin-Operations 1,587,119 483,780 34% 1,416,868 1,416,868 - Admin-GIS 123,751 31,593 24% 129,011 129,011 - Admin-Code Enforcement 275,521 71,386 24% 297,852 297,852 - Building Safety 688,035 187,592 23% 822,664 822,664 - Electrical 217,271 56,694 24% 234,152 234,152 - Contract Services 220,779 68,710 24% 281,699 281,699 - Env Health-On Site Pgm 181,831 55,087 20% 274,228 274,228 - Planning-Current 666,180 188,101 27% 706,730 706,730 - Planning-Long Range 425,323 101,003 18% 553,993 553,993 - Transfers Out(D/S Fund) _ 179,035 - 0% 173,673 173,673 - Total Expenditures 4,564,845 1,243,946 25% 4,890,870 4,890,870 - Revenues less Expenditures (33,204) 194,163 (416,534) (416,534) - Transfers In/Out In:General Fund-L/R Planning 495,360 41,693 25% 166,770 166,770 - Out:CDD Reserve Funds 3,660 - 0% (861,143) (861,143) Total Transfers In/Out 491,700 41,693_ (694,373) (694,373) - Change in Fund Balance 458,496 235,855 (1,110,907) (1,110,907) - Beginning Fund Balance 1,578,705 2,037,201 128% 1,589,113 2,037,201 448,088 Ending Fund Balance $2,037,201 $2,273,056 $ 478,206 $ 926,294 $ 448,088 Page 9 ROAD Statement of Financial Operating Data July 1, 2014 through September 30, 2014 FY 2014 (25% of Fiscal Year) FY 2015 - %of Actual Actual Budget Budget Projection I $ Variance Revenues Motor Vehicle Revenue 11,300,058 2,707,491 24% 11,220,000 11,220,000 - Forest Receipts 1,259,367 130 0% a) 1,140,950 1,140,950 - Federal - PILT Payment 1,064,365 1,250,809 123% b) 1,020,000 1,250,809 230,809 Other Inter-fund Services 850,395 33,678 3% c) 971,700 971,700 - Cities-Bend/Redmond/Sisters 1,097,444 37 0% d) 804,200 804,200 - State Miscellaneous 595,804 - 0% e) 602,629 602,629 - Sale of Equip& Material 275,086 798 0% 271,000 271,000 - Assessment Payments(P&I) 15,058 38,681 17% 225,840 225,840 - Mineral Lease Royalties 206,097 9,321 7% 140,000 140,000 - Interest on Investments 49,562 17,634 55% 32,000 32,000 - Miscellaneous 117,069 10,088 40% 25,500 25,500 - Total Revenues 16,830,304 4,068,666 25% 16,453,819 16,684,628 230,809 Expenditures Personnel Services 5,313,126 1,382,585 25% 5,555,695 5,555,695 - Materials and Services 8,051,744 1,839,576 17% 10,622,604 10,622,604 - Debt Service - 106,578 91% f) 117,000 106,578 10,422 Capital Outlay 121,455 928,712 10% 8,875,507 8,875,507 - Transfers Out 450,000 - 0% 600,000 600,000 -_ Total Expenditures 13,936,325 4,257,450 17% 25,770,806 25,760,384 10,422 Revenues less Expenditures 2,893,978 (188,784) (9,316,987) (9,075,756) 241,231 Trans In -Solid Waste 282,148 74,539 25% g) 298,156 298,156 - Trans In -Transp SDC - - 0% h) 2,000,000 2,000,000 - Trans In-Road Imp Res - - 0% h) 1,000 - (1,000) Total Transfers In 282,148 74,539 3% 2,299,156 2,298,156 (1,000) Change in Fund Balance 3,176,126 (114,245) (7,017,831) (6,777,600) 240,231 Beginning Fund Balance 6,846,576 10,022,703 112% 8,954,332 10,022,703 1,068,371 Ending Fund Balance $ 10,022,703 $ 9,908,458 $ 1,936,501 $3,245,102 $1,308,601 a) Payment received annually in February b) PILT payment received July 2014 c) Inter-fund service billed at year end d) Billed and collected upon completion of work e) Payment requested in 3rd quarter f) Final payments of two LID loans made in July 2014 g)Transfers made quarterly h)Transfer In--June 2015 Page 10 ADULT PAROLE&PROBATION Statement of Financial Operating Data July 1, 2014 through September 30, 2014 FY 2014 (25% of Fiscal Year) FY 2015 %of Actual Actual Budget Budget Projection $Variance Revenues SB 1145 3,028,672 - 0% a) 3,025,187 3,025,187 - DOC Measure 57 220,788 217,845 99% b) 220,788 217,845 (2,943) Electronic Monitoring Fee 235,642 54,928 25% 220,000 220,000 - Probation Superv. Fees 208,461 49,951 26% 190,000 190,000 - Interfund -Sheriff 50,000 12,501 25% 50,000 50,000 - Crime Prevention Grant 50,000 - 0% c) 50,000 50,000 - CFC-Domestic Violence 70,242 - 0% c) 47,996 47,996 - State Subsidy 14,677 - 0% a) 15,158 15,158 - Alternate Incarceration 17,725 - 0% d) 15,000 15,000 - Interest on Investments 7,807 1,726 28% 6,150 6,150 - Probation Work Crew Fees 9,137 2,540 51% 4,950 4,950 - State Miscellaneous 4,142 - 0% e) 4,301 4,301 - Leases 1,323 - 0% 1,500 1,500 - Claims Reimbursement 6,997 - n/a - - - Justice Reinvest HB3194 458,143 - n/a - - - Miscellaneous _ 671 168 34% 500 500 - Total Revenues 4,384,428 339,659 9% 3,851,530 3,848,587 (2,943) Expenditures Personnel Services 3,343,789 876,349 24% 3,623,526 3,623,526 - Materials and Services 1,107,365 195,341 17% 1,148,766 1,148,766 - Capital Outlay - - 0% 100 - 100 Total Expenditures 4,451,154 1,071,690 22% 4,772,392 4,772,292 100 Revenues less Expenditures (66,726) (732,030) (920,862) (923,705) (2,843) Transfers In-General Fund 451,189 112,797 25% 451,189 451,189 - Change in Fund Balance 384,463 (619,233) (469,673) (472,516) (2,843) Beginning Fund Balance 747,520 1,131,982 110% 1,030,824 1,131,982 101,158 Ending Fund Balance $ 1,131,982 $ 512,749 $ 561,151 $ 659,466 $ 98,315 a) Contract with Dept of Corrections was delayed. Payment, expected in October, includes State Subsidy b)Annual payment received in July c) Payment received quarterly d) Invoiced quarterly e)Annual payment expected in February Page 11 EARLY LEARNING HUB Statement of Financial Operating Data July 1, 2014 through September 30, 2014 FY 2014 (25% of Fiscal Year) FY 2015 %of Actual Actual Budget Budget Projection I $Variance Revenues Federal Grants 258,463 - 0% 157,390 157,390 - Title IV- Family Sup/Pres 21,994 - 0% a) 21,994 - (21,994) HealthyStart Medicaid 60,561 - 0% 60,000 60,000 - Youth Investment 124,493 - n/a - - - State Grant 55,185 - n/a - - - HealthyStart/R-S-G 249,125 - 0% a) 254,623 292,086 37,463 OCCF Grant 132,326 - 0% a) 39,499 37,500 (1,999) Charges for Svcs-Misc 4,138 - n/a - - - Program Fees 4,710 - n/a - - - Miscellaneous - 0% 2,000 2,000 - Court Fines & Fees 77,873 19,272 25% 77,086 77,086 - Interest on Investments 2,868 660 26% 2,500 2,500 - Donations 50 - n/a - - - Private Grant 130 - n/a - - - Sale of Assets 450 - n/a - - - Interfund Grants 329,624 - 0% 7,260 7,260 - Total Revenues 1,321,991 19,932 3% 622,352 635,822 13,470 Expenditures Personnel Services 501,770 63,493 25% 258,410 258,410 - Materials and Services 1,402,021 31,972 4% b) 766,142 779,519 (13,377) Total Expenditures 1,903,791 95,465 9% 1,024,552 1,037,929 (13,377) Revenues less Expenditures (581,800) (75,533) (402,200) (402,107) 93 Transfers In General Fund 278,739 63,072 25% 252,288 252,288 - General Fund -Other 89,350 22,338 25% 89,350 89,350 - Total Transfers In 368,089 85,410 25% 341,638 341,638 - Change in Fund Balance (213,711) 9,877 (60,562) (60,469) 93 Beginning Fund Balance 548,572 334,861 105% 318,121 334,861 16,740 Ending Fund Balance $ 334,861 $ 344,738 * $ 257,559 $ 274,392 $ 16,833 a)Grants projected at amended contract amount b)M &S increase related to amended grant contracts Page 12 SOLID WASTE Statement of Financial Operating Data July 1, 2014 through September 30, 2014 FY 2014 (25% of Fiscal Year) FY 2015 %of Actual Actual Budget Budget Projection I $ Variance Operating Revenues Franchise Disposal Fees 4,209,029 1,227,207 28% 4,413,809 4,413,809 - Private Disposal Fees 1,518,056 464,528 30% 1,550,430 1,550,430 - Commercial Disp. Fees 1,076,538 346,102 32% 1,082,144 1,082,144 - Franchise 3% Fees 210,053 9,452 5% a) 210,000 210,000 - Yard Debris 98,410 36,879 40% 92,000 92,000 - Recyclables 33,345 13,228 29% 45,000 45,000 - Special Waste 40,873 1,844 7% b) 25,000 25,000 - Interest 11,028 4,082 41% 10,000 10,000 - Leases 10,801 2,700 25% 10,801 10,801 - Miscellaneous 21,508 7,095 35% 20,000 20,000 - Total Operating Revenues 7,229,641 2,113,116 28% 7,459,184 7,459,184 - Operating Expenditures Personnel Services 1,777,663 462,975 24% 1,936,555 1,936,555 - Materials and Services 3,214,375 565,762 16% 3,435,926 3,435,926 - Debt Service 930,157 - 0% c) 929,794 929,794 - Capital Outlay 25,895 - 0% 227,000 227,000 - Total Operating Expenditures 5,948,091 1,028,738 16% 6,529,275 6,529,275 - Operating Rev less Exp 1,281,550 1,084,378 _ 929,909 929,909 - Transfers Out Road 282,148 74,539 25% d) 298,156 298,156 - SW Capital & Equipment Reserve 545,000 - 0% e) 1,525,000 1,525,000 - Total Transfers Out 827,148 74,539 4% 1,823,156 1,823,156 - Change in Fund Balance 454,402 1,009,839 - (893,247) (893,247) - Beginning Fund Balance 1,224,767 1,679,169 118% 1,428,003 1,679,169 251,166 Ending Fund Balance $ 1,679,169 $2,689,009 $ 534,756 $ 785,922 $ 251,166 a) Payments due April 15th b) Unpredictable revenue c) Payments made November and May d)Transfer made quarterly e)Transfer made as resources required Page 13 RISK MANAGEMENT Statement of Financial Operating Data July 1, 2014 through September 30, 2014 FY 2014 (25%of Fiscal Year) FY 2015 Actual Actual %of Budget Budget Projection I $Variance Revenues Inter-fund Charges: General Liability 272,823 94,947 25% 379,793 379,793 - Property Damage 326,526 98,076 25% 392,304 392,304 - Vehicle 164,150 44,388 25% 177,550 177,550 - Workers'Compensation 1,520,352 390,435 25% 1,561,804 1,561,804 - Unemployment 318,566 80,502 25% 317,000 317,000 - Claims Reimb-Gen Liab/Property 139,123 6,762 34% 20,000 20,000 - Process Fee-Events/Parades 1,400 395 30% 1,300 1,300 - Miscellaneous 14 - 0% 110 110 - Skid Car Training 27,540 3,510 15% 24,000 24,000 - Interest on Investments 15,567 4,993 33% 15,050 15,050 - TOTAL REVENUES 2,786,061 724,007 25% 2,888,911 2,888,911 - Direct Insurance Costs: GENERAL LIABILITY Settlement/Benefit 268,561 37,078 Defense 49,872 638 Professional Service 33,139 2,926 Insurance 161,994 156,747 a) Loss Prevention 4,659 1,493 Miscellaneous 5,619 - Repair/Replacement 4,531 3,584 Total General Liability 528,374 202,466 51% 400,000 450,000 (50,000) PROPERTY DAMAGE Insurance 166,668 178,556 a) Repair/Replacement 211,158 830 Total Property Damage 377,826 179,386 72% 250,000 250,000 - VEHICLE Professional Service 875 - Insurance 205 19 Loss Prevention 22,021 666 Repair/Replacement 69,276 14,815 Total Vehicle 92,377 15,499 13% 120,000 120,000 - WORKERS'COMPENSATION Settlement/Benefit 478,204 93,747 Professional Service 5,000 - Insurance 155,474 103,790 a) Loss Prevention 44,261 9,567 Miscellaneous 52,488 - Total Workers'Compensation 735,427 207,103 35% 600,000 600,000 - UNEMPLOYMENT-Settlement/Benefits 102,324 - 0% b) 200,000 190,000 10,000 Total Direct Insurance Costs 1,836,329 604,455 39% 1,570,000 1,610,000 (40,000) Insurance Administration: Personnel Services 324,005 75,066 23% 330,406 330,406 - Materials&Srvc, Capital Out. &Tranfs. 146,109 33,292 17% 199,140 199,140 - Total Expenditures 2,306,443 712,814 34% 2,099,546 2,139,546 (40,000) Change in Fund Balance 479,618 11,194 789,365 749,365 (40,000) Beginning Fund Balance 2,631,057 3,110,676 101% 3,074,957 3,110,676 35,719 Ending Fund Balance $3,110,676 $3,121,869 * $ 3,864,322 $ 3,860,041 $ (4,281) a)Annual premiums paid in July b)Payments made quarterly Page 14 DESCHUTES COUNTY 9-1-1 , Statement of Financial Operating Data July 1, 2014 through September 30, 2014 FY 2014 (25% of Fiscal Year) FY 2015 %of Actual Actual Budget Budget Projection I $Variance Revenues Property Taxes-Current 6,258,760 - 0% a) 6,482,015 6,482,015 - Property Taxes - Prior 203,163 61,712 45% 138,000 138,000 - Federal Grants 46,514 - 0% b) 150,000 150,000 - State Reimbursement 41,813 9,436 26% 36,000 36,000 - Telephone User Tax 756,775 - 0% c) 750,000 750,000 - Data Network Reimb. 43,943 - 0% 30,000 30,000 - Jefferson County 29,758 540 2% 30,000 30,000 - User Fee 53,229 - 0% 45,000 45,000 - Police RMS User Fees 236,717 7,096 2% d) 295,788 295,788 - Contract Payments 39,075 - 0% 11,000 11,000 - Miscellaneous 45,553 4,441 49% 9,000 9,000 - Claims Reimbursement 29,857 - n/a - - - Interest 40,303 5,286 17% 30,600 30,600 - Total Revenues 7,825,460 88,512 1% 8,007,403 8,007,403 - Expenditures Personnel Services 4,420,333 1,163,499 21% 5,521,419 5,521,419 - Materials and Services 1,996,805 539,742 26% 2,077,868 2,077,868 - Capital Outlay 66,498 4,384 1% 350,000 350,000 - Total Expenditures 6,483,636 1,707,625 21% 7,949,287 7,949,287 - Revenues less Expenditures 1,341,824 (1,619,113) 58,116 58,116 - Transfers Out- Reserve Fund 7,800,000 - n/a - - - Change in Fund Balance (6,458,176) (1,619,113) 58,116 58,116 - Beginning Fund Balance 10,398,030 3,939,854 116% 3,410,000 3,939,854 529,854 Ending Fund Balance $ 3,939,854 $ 2,320,741 $ 3,468,116 $3,997,970 $ 529,854 a)Current year taxes received beginning in October b) Reimbursement grant. No expenditures made yet in FY 2015 c)Quarterly payments d)Annual billing in December Page 15 Health Benefits Trust Statement of Financial Operating Data FY 2014 FY 2015 July 1,2014 through Actual September 30, %of FY 2015 FY 2015 $Variance 2014(25%of Budget Budget Projection Fiscal Year) Revenues: Internal Premium Charges $ 14,485,502 $ 3,990,070 26% a) $15,517,000 $15,966,200 $ 449,200 Part-Time Employee Premium 16,955 6,952 35% b) 20,000 27,809 7,809 Employee Monthly Co-Pay 813,125 214,770 27% b) 810,000 859,080 49,080 COIC 1,595,847 447,032 27% b) 1,670,000 1,788,127 118,127 Retiree/COBRA Co-Pay 1,061,986 266,694 21% b) 1,260,000 1,066,777 (193,223) Prescription Rebates 154,981 - 0% 110,000 110,000 - Claims Reimbursements&Misc 2,419 - 0% 50,000 50,000 - Interest 67,057 20,627 29% 72,000 80,000 8,000 Total Revenues 18,197,871 4,946,146 25% 19,509,000 19,947,993 438,993 Expenditures: Personnel Services(all depts) 129,509 31,135 21% 144,917 144,917 - Materials&Services Admin&Wellness Claims Paid-Medical 11,633,134 2,639,907 21% c) 12,552,108 11,039,409 1,512,699 Claims Paid-Prescription 657,550 150,885 21% c) 709,494 593,761 115,733 Claims Paid-DentalNision 1,731,608 411,154 22% c) 1,868,398 1,682,223 186,175 Claims Refunds (182,448) (112,443) n/a - (112,443) 112,443 Stop Loss Insurance Premium 275,052 77,336 19% 400,000 400,000 - State Assessments 67,753 - 0% 215,000 215,000 - Administration Fee(EMBS) 333,188 94,361 28% 343,000 343,000 - Preferred Provider Fee 49,712 10,473 18% 57,200 57,200 - Other-Administration 42,969 13,354 30% 44,642 44,642 - Other-Wellness 117,775 44,398 23% 195,970 195,970 - Admin&Wellness 14,726,294 3,329,426 20% 16,385,812 14,458,762 1,927,050 Deschutes On-site Clinic Contracted Services 850,209 174,912 19% 943,500 943,500 - Medical Supplies 54,806 7,415 21% 35,000 35,000 - Other _ 27,016 4,090 15% 26,777 26,777 - Total DOC 932,031 186,417 19% 1,005,277 1,005,277 - Deschutes On-site Pharmacy Contracted Services 314,801 45,929 15% 306,000 306,000 - Prescriptions 1,588,726 264,460 16% d) 1,696,000 1,587,000 109,000 Other 13,250 3,208 24% 13,321 13,321 - Total Pharmacy 1,916,777 313,597 16% 2,015,321 1,906,321 109,000 Total Expenditures 17,704,610 3,860,575 20% 19,551,327 17,515,277 2,036,050 Change in Fund Balance 493,261 1,085,571 (42,327) 2,432,716 2,475,043 Beginning Fund Balance 11,967,822 $ 12,461,082 108% 11,585,710 12,461,082 875,372 Ending Fund Balance $ 12,461,082 $ 13,546,653 $11,543,383 $14,893,798 $3,350,415 1 %of Exp covered by Revenues 102.8% 128.1% 99.8% 113.9%I a) Projection is amount budgeted as Health/Dental Insurance expenditures in the operating funds. b) Year to Date annualized. c) Average of YTD annualized and 12 month rolling average. d) Invoice for August 2014 was paid in October-$139,793. If this is a representative amount,FY 2015 projection=$1,587,000 Page 16 FAIR AND EXPO CENTER , Statement of Financial Operating Data Through September 30, 2014 FY 2015-Year to Date FY 2014 (25% of Year _ FY 2015 Actual Actual I %of Budget Budget [ Projection L $Variance Operating Revenues Events Revenues $ 458,147 $ 165,605 26.5% $ 625,000 $ 625,000 $ - Storage 35,590 - 0.0% 45,000 45,000 - Camping at F& E 22,866 215 1.3% 16,000 16,000 - Horse Stall Rental 52,084 3,030 5.7% 52,769 52,769 - Food & Beverage Activities, net 3,554 2.2% 163,589 163,589 - Concession % - Food 97,917 11,411 100.0% 11,411 11,411 - Annual County Fair(net) 205,000 200,000 100.0% a) 200,000 245,000 45,000 Miscellaneous 6,648 5,506 69.7% 7,900 7,900 - Total Operating Revenues 878,251 389,320 34.7% 1,121,669 1,166,669 45,000 Operating Expenditures: General F &E Activities Personnel Services 895,582 228,249 24.6% 926,183 926,183 - Materials and Services 657,882 164,812 32.4% 508,386 508,386 - Total Operating Expenditures 1,553,464 393,062 27.4% 1,434,569 1,434,569 - I Results of Operations (675,213) (3,741) (312,900) (267,900) 45,000 J Non-Operating Revenues Transfer-General Fund 374,186 91,251 25.0% 365,000 365,000 - Transfer-Room Tax-(Fund 160) 262,900 29,361 27.0% 108,544 108,544 - Transfer-Fair& Expo Reserve 100,000 - n/a - - - Interest 409 156 n/a - 156 156 Grants 176,289 280 n/a - 280 280 Rights&Signage 72,000 18,900 23.6% 80,000 80,000 - Total Non-Operating Revenues 985,784 139,948 25.3% 553,544 553,980 436 Non-Operating Expenditures Debt Service 112,974 - 0.0% 112,213 112,213 - Capital Outlay 176,289 - 0.0% 100 - 100 Total Non-Operating Expenditures 289,263 - 0.0% 112,313 112,213 100 TRT-1%for Marketing Revenues(Fund 170) - - 0.0% 292,333 292,333 - Less: Expenditures 14,980 12,228 4.2% 288,850 288,850 - Net TRT 1%for Marketing (14,980) (12,228) 3,483 3,483 - Change in Fund Balance 6,328 123,979 131,814 177,350 45,536 Beginning Fund Balance (6,673) (345) -0.4% 87,000 (345) (87,345) Ending Fund Balance $ (345) $ 123,634 $ 218,814 $ 177,005 $ (41,809) separate fund and the available I a) Revenues and Expenses for the annual fair recorded in a se p net income is transferred to the Fair&Expo Center Fund Page 17 JUSTICE COURT Statement of Financial Operating Data July 1, 2014 through September 30, 2014 FY 2014 (25%of Fiscal Year) FY 2015 %of Actual Actual Budget Budget Projection I $Variance Revenues Court Fines & Fees 425,632 73,487 16% a) 450,000 443,838 (6,162) State Miscellaneous - - 0% 600 600 - Interest on Investments 653 148 18% 815 815 - Total Revenues 426,285 73,635 16% 451,415 445,253 (6,162) Expenditures Personnel Services 407,456 102,400 25% 416,045 416,045 - Materials and Services 183,148 54,245 33% b) 166,093 140,177 25,916 Total Expenditures 590,605 156,645 27% 582,138 556,222 25,916 Revenues less Expenditures (164,319) (83,010) (130,723) (110,969) 19,754 Transfers In-General Fund 140,819 18,600 25% 74,398 74,398 - Change in Fund Balance (23,500) (64,410) (56,325) (36,571) 19,754 Beginning Fund Balance 153,818 130,317 121% 107,621 130,317 22,696 Ending Fund Balance $ 130,317 $ 65,907 $ 51,296 $ 93,746 $ 42,450 a)$36,669 was received in Oct for Sept revenue b)$25,000 in software maintenance paid out in July Page 18 V1 s=1 U U C) 0 o, a, - 1. o Cr) Deschutes County Campus Improvement(Fund 463) Inception through September 30, 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 9,071 400 9,471 Total Resources 1,675,687 400 1,676,087 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 331,844 350,556 682,401 "Stone Building" 720 - 720 Internal Service Fund Charges 7,477 - 7,477 Total Materials &Services 1,325,531 350,556 1,676,087 Revenues less Expenditures $ 350,156 $ (350,156) - Notes: A. Remaining proceeds from the FF&C borrowing for the OSP/911 Building. Completed Projects ., JRF 10/14/2014 O- N O LL ce m )- 0 n U) tel M O O I,- a) N O M N O O O U C) a) aD C) N Cn a) 0 N CO (D N- O d• C) 0 0) C C) ' O ' ' CD ' 't O CDOOO e- 000 e- 0) c0 O CU O O O co O co N- Tr a) N- N CC O e- O CO O in N - n co r co N N M N 0) N- 0 C) + + Tr co Q co n C) e- r O M O e- N 0) CO O C7 N O e'" 0 N- O O O 0) M CO 0) N � 0) O O N a0 C7 N C? Q 17) 3 a Q ' O O O CD a) 1- a- Tr co O O O r r a) ti CT e- C3)Q ' r Tr- CN 0 0 0 O O CO. N M n 6. 6 N N- e- a) co CV N r () p i Tr V O O N- 1- 0 0 CO M r M 1- C) ti 10 0 Cl) O NNNrO � a) C') CO Cl) Na) .- aD r a) r C 0 6N9 Li oa a) c) th a) .. 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N �tC,) ° • co C O a) 0 1, .. m CO e- O C) n "E N v 1:2_ - a) C N a) L co , EnaOLL ° 3 o - `mU -C) Ea a) o � Um inQ a10Z _e wQ NCn n °5 Cl) E L c � ui �� C N wCOL m EEA v) m In f0 rn 7 0 a 3 v0i N r o 3 co _@ E E U a) i (D Q co co N '(`1 E H U •N ( ( 0 C 6Q9 � ' 0) 0) aCe O } rn ❑ C 'E >' >' N � H ,- Cr � U) 2_, 7 E u] m 0 C) m cO a) N o 6>' 0 M N C En W '° >, aJ x C = E _ 0 Al "= (a co U o N C U N 0 CO 2 !-' U N = I`0 W O 'O C1 N E O -° 0 w cOU1iO < 2 a - z a) C C7 E o a°i ° C C CC) a) •°)c o °' m �Oiv ion o y '� ' E C3) min c � N 1—W0 gcc4 = u) w c C c N 0' C o ' 3 C_ (O W W L W 1 ("Ni M CD C N N L CEC C +�+ 0.4) L C N 7 h °� °� C C r - a; d GHUUUm m H W < W W CDUmli E E IiLLUU - Z ZZZ Z r Deschutes County North County- Design Center(Hwy 97), Antler and Unger Inception through September 30, 2014 ACTUAL Received/ Encumbrances Project to Expended &Commitments , Date RESOURCES: Loan Proceeds, net of issuance costs 150,000 - 150,000 c) 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 Sale of Design Center/Fund 140 721,366 721,366 To Be Determined - 154,500 154,500 c) Interest Revenue 9,382 - 9,382 Total Resources 2,186,895 875,866 3,062,761 EXPENDITURES: Materials& Services Design Center- Hwy 97 Architect 47,092 - 47,092 b) Utilities 24,180 2,844 27,024 d) Other 3,107 - 3,107 Total Design Center-Hwy 97 74,378 2,844 77,222 Unger Building Architect 12,455 20,125 32,580 Engineering - 24,670 24,670 Environmental 1,605 - 1,605 Fees &Permits - 20,000 20,000 Furniture,Fixtures& Equipment - 50,000 50,000 Relocation Costs 15,000 15,000 e) Remodel Construction - 600,000 600,000 Total Unger Building 14,060 729,795 743,855 Antler Building 44,109 - 44,109 Evergreen School site(Architect Fees) 3,803 - 3,803 Internal Service Fund Charges 33,102 - 33,102 Total Materials&Services 169,452 732,639 902,091 Debt Service 3,108 154,500 157,608 c) Capital Outlay Land/Building-Design Center Hwy 97 1,402,013 - 1,402,013 a) Land/Building-Antler 601,050 - 601,050 c) Total Capital Outlay 2,003,063 - 2,003,063 Total Expenditures 2,175,622 887,139_ 3,062,761 Net 11,273 (11,273) - 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) Antler Building acquired for Cash and Note. The Resources to pay off note to be provided from (1)sale of building on Hwy 97 or(2)from Fund 140/142 d) Commitment is six months of Water&Sewer and Electricity. e) The costs incurred through June 30, 2015 for alternate facilities for Justice Court and Parole &Probation will paid from Fund 462 through June 30, 2015 JRF 10/14/2014 Deschutes County Sisters Health Clinic(Fund 464) Inception through September 30, 2014 ACTUAL. Received/Accrued Encumbrances Project to and Expended &Commitments Date RESOURCES: Beginning Net Working Capital Federal Grants 500,000 - 500,000 a) Donations (St, Charles &OR Comm Dental) 23,261 23,261 Resources from Fund 142 50,381 - 50,381 b) Transfer in (Fund 142) 255,000 - 255,000 c) Transfer in (Fund 270) 50,000 21,477 71,477 d) Interest Revenue 1,020 - 1,020 Total Resources 879,662 21,477 901,139 EXPENDITURES: Materials& Services Architecture/Design 67,651 67,651 b) Engineering - - Planning 3,325 3,325 Surveying 2,029 2,029 Interfund Charges 3,677 3,677 Fees, Permits, Insurance&SDCs 68,321 300 68,621 Miscellaneous Project Costs 16,537 16,537 Miscellaneous Admin Costs 45 - 45 Total Materials &Services 161,584 300 161,884 Capital Outlay New Construction -CS Construction 641,939 97,317 739,256 e) Total Capital Outlay 641,939 97,317 739,256 Total Expenditures 803,523 97,617 901,139 Net $ 76,140 $ (76,140) - a) Federal Grant. Balance received September 10, 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). Resources required to close the project will be proviced by Fund 270. e) Original contract-$552,730, Change Order#1-8 = 180,249.09 • JRF 10/14/2014 • Deschutes County, Oregon Financial/Human Resources System Upgrade/Replacement Project Time Line and Work Plan The Finance Department implemented HTE software in 2000. Although the software continues to be supported by HTE and there are relatively few issues with its ability to function and meet the needs of the County, it is outdated and lacks many of the capabilities of modern financial and human resources software packages. These include the ability to search for invoices and other supporting documents online,the ability to easily query the system for information related to past transactions,the ability to automate and track employment and benefit information, the ability to offer real time self services and the ability of managers to use the system on a daily basis. The current software solution results in most County business processes to be extremely reliant on paper documents, manual entry and batch processing of data. The weekly accounts payable process, as an example, results in the production of a stack of documents sometimes two feet high. Those documents are sorted alphabetically by vendor and must be filed in the Finance records room each week. If questions arise in the future regarding a payment to a vendor,the requestor must first determine which check run included the payment before being able to retrieve the documents related to it. A new system will greatly enhance our ability to store data in the system and to easily access it. Payroll is another example. A few departments enter their own time sheets and the balance of time is entered by the payroll specialist in Finance. Monthly entry for all time worked is taken from paper time sheets. Each department's admin staff prepares a time summary document that summarizes all types of time entry for a department for the month. Finance staff check time sheets with the summary to ensure that they balance, enter the time and then again reconcile the time entered report to the corrected payroll summaries. The process is time intensive, paper oriented and does not allow for easy access to payroll data after payroll has been completed. Limited human resources functionality was implemented in 2000. All personnel transactions are manually entered,there is no logic between fields, and no connections or interfaces between service providers exist so manual entry is duplicated by Personnel to update the service records again. In order to verify an employee's hire date, Personnel must go to each and every personnel file and pull it. In newer,fully functional human resource applications, records are maintained in a single system as the source of record. This aims to provide a fast, immediate and accurate view of human resource related activities including recruitment, payroll, benefits, performance management,training, compensation, time management and real time analytics. RFP Process for Software Selection The process of procurement will be governed by ORS 279B.060. It will entail a Request for Proposal (RFP). The RFP will briefly describe the functions needed but will not include detailed specifications for each module or functional area. Instead it will identify the various modules or functional areas the County wishes to explore and will include only those essential functions that the County feels are critically important. Proposals will be evaluated by a selection team. The evaluation will include review of the proposals, observations of scripted demonstrations of functionality for each finalist, reference checks and site visits. The final step in the selection process will include the negotiation of a contract for implementation. Desired Functions Finance Human Resources Accounting/Financial Reporting Time and Attendance Budgeting Payroll and Benefits Purchasing Salary Administration Point of Sale/Receivables Employee Performance Mgmt Payables Training Mgmt Recruitment In addition, the County would like to explore a number of self service functions that would allow certain information to be updated by employees and managers. These might include mailing addresses, phone numbers,withholding allowances, and benefit selections. This would also give employees access to historical W-2 information, pay stubs and benefit information. Another important feature is the ability to route documents to authorized approvers electronically to avoid moving paper records around the County for approval. Known as work flow,this feature would greatly streamline many of our business processes and reduce the time and cost from initiation to completion of many transactions. Obiectives for New System Implementation 1. Involve key staff from departments to help design best business practices for all financial and human resource functions across the County. 2. Assess current business practices and refine those practices to gain efficiencies and maintain or enhance internal controls. 3. Work with departments to explore "point-of-sale" related transaction processing, accounting, banking advances and upgrades to address customer convenience and efficiencies. 4. Enhance staffs ability to easily access financial and human resource information and to see real time results. 5. Train department staff in applicable system functions and ensure that users understand how to transact County business using the new tools. 6. Improve the reporting features so that departments can inquire or produce their own reports customized to their needs. 7. Facilitate the creation of the budget document and the CAFR. 8. Maintain compliance with human resource regulations and government reporting requirements including the ADA, FMLA, FLSA, DOL, IRS and EEOC. 9. Ability to track the life cycle of an employee. 10. Improve automation to personnel and benefit information , including maintenance, updates, and standard built-in reporting capabilities. Project Organization Both Finance and Human Resources will dedicate staff resources to the completion of this project. As part of the cost of the project,the Finance Department will establish a position for the life of the project as the joint Project Manager. In addition, Human Resources will commit additional resources for the term of the project. Any positions created to facilitate the implementation will be temporary and will cease once the project is complete. The project will be organized into four teams. These include the Steering Committee,the RFP/Selection Team,the Implementation Team and a Group of Subject Matter Experts. Each Team's purpose and constitution is described below: Steering Committee The Steering committee is made up of the Human Resources Director,the Finance Director,the Director of IT and the County Administrator. The purpose of the Steering committee is to provide the necessary resources to complete the project,to provide higher level guidance to the project, set the direction and tone of the project and to make decisions as necessary related to key elements of the project. RIP/Selection Team The RFP/Selection Team will be a group of County staff that will be responsible for evaluating the responses to the RFP and any other processes that help to determine which vendor is the best for the County. The Selection team will consist of no more than 8 staff members and should be representative of the various user departments and the various functions, both financial and human resources related, that will be performed with the new system. The participants on the selection team will be appointed by the Steering Committee. Implementation Team The Implementation team will include staff members from Finance, Human Resources, IT and user departments to ensure that all the knowledge,skills and abilities are available to carryout the implementation process. Members of the implementation team will work with each other and with members of the vendor's team to move through the implementation phase of the project. Implementation team members will be expected to contribute significant time and effort to the implementation process and must have the approval of their department heads to participate. Implementation team members will be appointed by the steering committee. Subject Matter Experts The Steering committee will appoint certain individuals as subject matter experts to advise the various teams on each applicable functional area as needed. Subject matter experts may also be active on the implementation and the selection team. Implementation • The implementation team will provide support to the vendor and to users throughout the implementation process by providing departmental insights, advice on business process decisions, perform testing and validation and receive and provide training. • Implement a transition plan to move information(data)to the new system. Data scrubbing is essential to ensure the new system's data integrity. This can be a manual, intensive process if data is not available or is unreliable to map to the new system. • Each functional area will be thoroughly tested prior to implementation. • Room in the schedule will be made to provide training to County staff prior to going live to ensure that all users are capable of using the new system efficiently and effectively. • Regular communication with users will be established throughout the implementation process to ensure that issues are addressed as they arise and users are well informed of the progress of the project. • Project status will be regularly communicated to County Administration, Department Heads and the Board of County Commissioners. Proposed Schedule The draft initial implementation schedule is estimated as follows: Initial Work plan developed and approved by County Administration November 1, 2014 RFP developed and issued February 1, 2015 Proposals reviewed and selection made June 1, 2015 Contract with vendor in place June 30, 2015 Implementation completed -all phases December 31, 2016 66 It 6k 46 Ct CA V aw I-N 0) CO 0M) M 0) c0 r O p P co V co O 0) 0 O 0 0 M M cc') O 0) CO 0 0 _ OV N h O Co CNO N- n 0 0 rn N Y -f0 Co V f0 O 1f) N co f0 O 47 d' N N p c} Co N CO CO 00)) N N V M 0 n CV O n r N- r N- Co 4 cD V <`7 Vim' t00 } N M A ar0 c� r CV 0 1n O ,- O+ co- 6i co N CO V 03 CO N CO m 0 aD Q 0) Co_ O Co 0) CO O U) N 0 U) O C V V co 0 M O V - O N or co V 1.- CO 0' M In co N o5 co- 47 O co O CO N CO-cD Co n n N N 0 W M N r N r O co O N O N 00 O O C O Ca N M C D N Co r V N' N ..0 N N = al 47 COO M V V 00 rN- Co O } N C') A r r C' .- CO r Cp CA CO N LL O ti 0 CM O C Co M 0 CO N u0 0 0 O 0 Co If)CO O M f0 n Co 0 O (0 V 0 •O UCo 1 U) O M U) Co Co [ 0) Co O r .- N N V O 0)N 0 CD N CO'Cr N Co O Co Co Co 0 V N-n 100) ,-CV CO O In u O O O V u) co- O N N co O c22 T� N co V O V 8 N N Co h O 0 Co Co g 0 M Co w M 0 O r 0) C N'>- CV O F r r r Co N CO o] LL } o 0 4 O V O O N O 0 4 N am � 0 0 N O N N N N M N CD 0)O CO C) Co M O CO Co 1 r W 0) ]r O 0) O co"O COO N 1n c0 co co- OD V M N n N V N Ap N N' Co O CO CV Co Co( N 0 Co o Oa, co 1n CO O CO r O Co r N_ V R O C CO M CO r r r t+ 1L pp § ,- O pp p CO OS N r W Co W 0, QnI O c0 O O O to p�f CVO 0 O 0 O CCDD O C7 O co O co co E Co Co C- U) O M COO 0) W M M ❑ r N CO co n N O O u0 u]p V co 4•i c CO c t) r uj r pj 4 O M 0) N N CO p O (0 0 Co c0 N O CO N N 0)N h Co N .-Co r CD u') .V- C? 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A W y LL OC• CO ~ 7 2 uj O� CFz > wLK ~¢ z () (O Lu a�� `i�O i U �+ w U . ° 6 Z wC ft -1 c~iW Et LU wcW7 GC C� m fa Q ;a U w e� w iz a.. z CU .— (OA n OC W H O. co o = F- U 0- o f a H �a p w w a O � aL� omLaa W W a Z.; o. 0 qo v, 5 a •S W cn re -Z p d Q = Le —I = 0 0 (3 G: ¢ a W LL a2IXpU o r4 0 CO U CO a a w COW w > o-< LL � O1— '- ZO -J z Cl) F w 7 U O w ce -Nel,r0 (0 NOD C)OrN Mek 4)(DNOD CO NNN 0) NNNN. OD ('')) 47 CDINO0C) Q *-ter. T-.1.-T-T-r.- M M MM 01 ('7 Tr d• ATE r'�j o { Deschutes County 9-1-1 Service District - -� Staff Report - DATE: October 17, 2014 TO: Board of County Commissioners FROM: Steve Reinke, Director THROUGH: Tom Anderson, County Administrator SUBJECT: Technical Services Workload Analysis/Request for One FTE ISSUE:An increase in a Department's employee count requires Board approval. BACKGROUND: Early in my tenure with Deschutes 9-1-1, I noted there were a considerable number of stalled and incomplete projects in our Technical Services Division. I asked Technical Services Manager Rick Silbaugh to prepare information detailing his Division's responsibilities, and to compare them with the staff resources available to respond to internal and external demands for service. DISCUSSION: Rick's analysis concluded the Division's two current employees (Rick and Barry Allen) are available for work 3,184 hours a year,yet the Division's day to day maintenance and operations require 6,561 annual hours.The shortfall is equivalent to two full-time employees. Of note is the shortfall of available staff hours does not address a number of outstanding projects, nor does it accommodate Next Generation (NG) 9-1-1 enhancements nor the planning, design and implementation of a new radio system. Staff intends to utilize an upcoming strategic planning process to identify those needs as well as the District's other capital and operational requirements as part of a long term strategy. Public Safety Systems Specialist Barry Allen will retire on May 31, 2015. This year's budget included funding to hire his replacement on July 1, 2014 so there would be several months of overlap to help an orderly transition of duties.The anticipated hire date for the position is late November, 2014. This request for this new position is being made now due to the immediate need for assistance with critical infrastructure maintenance. RECOMMENDATION: Using the current recruitment, hire one Public Safety Systems Specialist in addition to hiring Barry's replacement. ACTION REQUESTED: Consider authorizing an increase from 49.5 to 50.5 FTEs for the Deschutes County 9-1-1 Service District. { 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 AGENDA REQUEST & STAFF REPORT For Board Bus ness-Meeting of October 21,2014 wdre IC S S5wv�J DATE: 10/16/14 FROM: John Laher ‘-'" Legal Department (541)330-4645 TITLE OF AGENDA ITEM: Discussion of County's potential adoption of hybrid entity statuts for HPAA purposes. PUBLIC HEARING ON THIS DATE? No BACKGROUND AND POLICY IMPLICATIONS: Currently,the entirety of Deschutes County government is a HIPAA"Covered Entity." This means that all County employees,whether they regularly use protected health information or not,must be HIPAA trained and must comply with HIPAA privacy and security rules. In order to reduce the number of County employees that are subject to HIPAA privacy and security rules, County's Legal Dept.recommends that the County adopt "Hybrid Entity" status under HIPAA. If the County becomes a Hybrid Entity,only those County departments/divisions that regularly use protected health information(i.e.,Health Services, Community Justice,Legal, etc.)would be subject to HIPAA privacy and security rules. Other departments (i.e., Road Dept., Solid Waste, Community Development,etc.)would not be subject to those rules. It is anticipated that adopting Hybrid Entity status would make it easier for the County to(a)comply with HIPAA training requirements, (b)satisfy HIPAA rules relating to the privacy and security of protected health information,and(c)reduce the possibility of HIPAA breaches by County employees who do not regularly use protected health information and are,therefore,not familiar with HIPAA rules governing that information. FISCAL IMPLICATIONS: It is anticipated that adoption of Hybrid Entity status would reduce the County's HIPAA training costs. RECOMMENDATION&ACTION REQUESTED: Advise the Legal Dept. whether to move forward in process of adopting Hybrid Entity status-- specifically,by briefing affected department heads and drafting necessary documents. ATTENDANCE: John Laherty DISTRIBUTION OF DOCUMENTS: BOCC;Administration. crES r, %A-4r-% pfd.101:k DESCHUTES COUNTY LEGAL COUNSEL JOHN E.LAHERTY Assistant Legal Counsel W541-330-4645 TO: Board of County Commissioners DATE: October 16,2014 RE: County Adoption of Hybrid Entity Status for HIPAA Purposes This memo addresses the possibility of Deschutes County adopting"hybrid entity"status for HIPAA purposes. I. What is"Hybrid Entity" Status Under HIPAA and Why Should Deschutes County Consider Adopting It? Over the past twenty-five years,many health-care providers and insurance companies have adopted a system of storing,maintaining and sharing patients' protected health information ("PHI")in an electronic format. As this practice has increased, so have concerns over patient privacy. In response to these concerns, Congress enacted the Health Insurance Portability and Accountability Act("HIPAA")in 1996. "Covered entities"--consisting of health plans,health care providers, and other entities(i.e.,medical billing services)that transmit PHI electronically, must comply with HIPAA's provisions. HIPAA places restrictions on how, and under what circumstances, a Covered Entity may disclose a person's PHI,and establishes standards for how Covered Entities must store,maintain and access PHI. Ordinarily,if any part of an entity qualifies for Covered Entity status,then the entire entity is considered a Covered Entity for HIPAA purposes. By way of example,because certain Deschutes County departments(i.e.,the Health Department)provide health-care services and transmit PHI electronically,the entire County government is likely a Covered Entity. Therefore, any County employee who comes into possession of PHI must comply with HIPAA rules, regardless of whether he or she performs any health-care related function. Board of County Commissioners Re:Hybrid Entity for HIPAA Purposes October 16,2014,Page 2 In order to avoid the entire County government---and all County employees--being subject to HIPAA,the law allows the County to adopt"Hybrid Entity"status. A Hybrid Entity is one in which certain agencies or departments are designated as"Health Care Components"and others as"Non-Health Care Components." In a Hybrid Entity,only the Health Care Components must comply with HIPAA's provisions--Non-Health Care Components are exempt from the law's requirements. As a practical matter,the County's adoption of Hybrid Entity status would reduce the number of County departments and employees subject to HIPAA. This in turn would likely reduce the chance of HIPAA violations within County government. In particular, adoption of Hybrid Entity status would insulate the County from HIPAA liability for the actions of County employees who do not perform health-care related services---i.e.,the employees least likely to be familiar with HIPAA's requirements and,therefore,the most likely to inadvertently violate HTPAA. Adoption of Hybrid Entity status would also reduce employee training,since only those County employees working for a"Health Care Component"would need to be HIPAA-trained. II. How Would Deschutes County Adopt Hybrid Entity Status? Adoption of Hybrid Entity Status would involve several steps. Specifically: (1) The Board of County Commissioners would need to adopt a resolution declaring the County a Hybrid Entity and designating each department(or other subdivision)of County government as either a Health Care Component or a Non-Health Care Component; (2) The County would need to appoint a"security official"responsible for developing and implementing HIPAA-compliant policies and procedures regarding the Health-Care Components' handling, storage and maintenance of PHI; (3) The County would need to appoint a"privacy official"responsible for developing and implementing HIPAA-compliant policies and procedures regarding the Health-Care Component's disclosure of PHI; (4) The County would need to adopt HIPAA-compliant security and privacy policies; and (5) The County would need to provide HIPAA training to County employees working for a Health-Care Component. It should be noted that if the County does not adopt Hybrid Entity status,HIPAA still requires the County to perform items 2 through 5, above(with the required policies,procedures and training applicable to all of County government,rather than just the Health-Care Components). So,these items do not impose any additional burden on the County as a result of electing Hybrid Entity status. Board of County Commissioners Re:Hybrid Entity for HIPAA Purposes October 16,2014,Page 3 III. What Are the Possible Drawbacks to Adopting Hybrid Entity Status? Aside from the resources involved in performing the necessary steps to become a valid Hybrid Entity,the main issue is how Hybrid Entity status will affect the County's ability to share PHI internally. Currently,because the Covered Entity consists of all of County government,separate departments can share PHI openly. For instance, if the County personnel department requests an individual's medical records from the County health department,the health department can provide that PHI without any HIPAA issues being raised. However,if the County were to adopt Hybrid Entity status,Health Care Components of County government would only be able to share information with Non-Health Care Components in accordance with HIPAA restrictions and requirements(in most circumstances,upon a court order,execution of a Business Associate Agreement or with the patient's consent). This could reduce the efficiency of County operations in those situations where a Non-Health Care Component needs to access PHI in order to perform a function. This drawback could be significantly reduced,if not entirely eliminated,by making the Health- Care Component designation broad enough to encompass any County department that may reasonably be expected to handle PHI in the future. Of course,the broader the Health-Care Component designation, the more County employees that are subject to HIPAA, and the weaker the benefits of electing Hybrid Entity status become. For this reason,it is important that the designation of a County department as a Health Care Component or Non-Health Care Components be performed after careful consideration of the frequency in which the department p p may need to access PHI.