2015-40-Minutes for Meeting January 14,2015 Recorded 2/9/2015 DESCHUTES COUNTY OFFICIAL RECORDS 'i 2015.40
NANCY BLANKENSHIP, COUNTY CLERK vu
COMMISSIONERS' JOURNAL 02/09/2015 08:45:02 AM
111.1 II- I
m'
Deschutes County Board of Commissioners
1300 NW Wall St., Bend, OR 97701-1960
(541) 388-6570 - Fax (541) 385-3202 - www.deschutes.org
MINUTES OF WORK SESSION
DESCHUTES COUNTY BOARD OF COMMISSIONERS
WEDNESDAY, JANUARY 14, 2015
Present were Commissioners Anthony DeBone and Alan Unger; Commissioner
Tammy Baney was out of the office. Also present were Torn Anderson, County
Administrator; Erik Kropp, Deputy County Administrator; Dave Doyle, County
Counsel; and,for a portion of the meeting, Wayne Lowry, Finance; and Ed Keith,
Forester. No representatives of the media or other citizens were in attendance.
Chair DeBone opened the meeting at 1:30 p.m.
1. Finance/Tax Update.
Wayne Lowry said the portfolio dropped some from last time, due to tax
payments and disbursements.
Some of the larger numbers relate to book value and par value of County
securities. Rates jumped in December to the highest level in years for the 1, 2
and 3-year investment plans. Market value normally is higher than book value,
but that was not the case at the end of December. Rates today are back to
where they were earlier last year, so it will swing back some.
There are 41 vacancies, typically in 911, Health and the Sheriffs Office.
It is expected revenue to be up $700,000, in part due to taxes but also because
of some grants and increased revenue for the Clerk's Office.
Minutes of Board of Commissioners' Work Session Wednesday, January 14, 2015
Page 1 of 6 Pages
In regard to the Solid Waste loan, last year the Board agreed to a proposal to
have this loan from Solid Waste for the capital expenditures — the jail project to
be repaid. Each one-third payment is for $1.1 million and the first has been
made. He would like to have the third payment handled in 2015 along with the
second payment to close out the loan. He would like to make this budget
adjustment soon. The Commissioners were supportive of closing out this loan.
Commissioner Unger asked about the Bethlehem Inn loan. Mr. Lowry stated
that this has already been rolled into the budget and is handled separately. Mr.
Anderson stated the group is working on a variety of ways to generate more
income, including possible CDGB or HUD grants. Dave Doyle reminded the
Board that a new appraisal will be required soon, and the deadlines need to be
observed.
Mr. Anderson stated that there is a smaller cushion for required reserves, and
the Board needs to consider building this up. Having the Solid Waste loan paid
off will put the County into a better position.
Regarding Behavioral Health, Mr. Lowry stated that their revenue projection is
almost $2 million less than budgeted. There are generally pass-through funds
that now go directly to providers due to changes in the State process.
There is a big change in the Road fund for capital outlay, budgeted at $8.8
million, to $6.8 million. The funds will be reappropriated for future projects
and will help to make sure there is funding available for those projects.
Solid Waste is mostly on track with budget, although they experienced a 20%
increase in tonnage late in 2014. Projections will be adjusted accordingly to
reflect increased revenue.
Commissioner Unger does not understand the food and beverage line in the Fair
& Expo fund. Mr. Lowry said in the restaurant business you have to show the
cost of the meal and the profit, as a percentage of revenue.
Mr. Anderson stated that Commissioner Baney questioned whether the Finance
update is necessary on a monthly basis. It has been tradition but there is no
requirement for this. Chair DeBone likes a monthly update, since occasionally
he has questions. Commissioner Unger prefers this be monthly so he is up to
date on County finances, but he is open to doing this less often and see how it
goes.
Minutes of Board of Commissioners' Work Session Wednesday, January 14, 2015
Page 2 of 6 Pages
Mr. Lowry said that it is not onerous for him to do, but he could give the Board
the reports and do updates in person every quarter. Commissioner Unger likes
the explanations that are offered in the meetings. Erik Kropp feels it is a good.
exercise each month to keep everyone on track. The conclusion is the monthly
updates will continue for now.
2. Other Items.
Mr. Anderson asked the Board to advise of any particular budget or department
updates they will want to hear at the budget meeting of January 28. The
Commissioners will be advised of any big-ticket items that may be coming up
for 2015-16.
Commissioner Unger asked about the Redmond Power Company. Ed Keith
said they have been exploring the possibility of utilizing biomass over the past
couple of years. They are seeking power agreements and will do a supply
study. They are applying to the U.S. Forest Service for a grant, with the idea of
the grant paying for a third-party validation of what they have found and the
viability of the program.
The gist is that they would want this type of material from various locations.
This is low quality material that may end up in the landfill because no one else
has a use for it.
Commissioner Unger showed a stack of letters from other agencies showing
their support. This would start out with a feasibility study, with no commitment
from the County at this point. He would like to have the Board support these
early efforts in writing. They are talking about creating ethanol, but it could be
another product if appropriate. The market will dictate this.
UNGER: Move Board signature of a letter of support for a feasibility study.
DEBONE: Second.
VOTE: UNGER: Yes.
DEBONE: Chair votes yes.
Minutes of Board of Commissioners' Work Session Wednesday, January 14, 2015
Page 3 of 6 Pages
Chair DeBone said he participated on an Eastern Oregon Counties Association
conference call yesterday, at which time the group discussed proposed issues
such as PILT, federal forest lands management, species listings, and more.
Much of this has to do with local eastern Oregon issues. Mr. Keith said that
some of this impacts Central Oregon, especially the federal agencies' plans.
Commissioner Unger likes to support groups like this, but they often want a
hefty contribution. Chair DeBone wants to be sure there is value in
participating. PILT and SRS are important to all.
Mr. Anderson stated that last year the group wanted 1.5% of each county's
PILT dollars, and it was a high number for Deschutes County, $26,000. They
revised this to $15,000. The Board decided that half of that was more
appropriate. This year they are asking for over $16,000. Chair DeBone stated
that there are a few things that impact Deschutes County, but much of it does
not. The County has not paid for this year, and they are requesting a
commitment.
Commissioner Unger would like to know if Commissioner Baney is supportive.
He feels this is a lot of money. Chair DeBone supports half of what they are
requesting, $8,169. Mr. Anderson stated it was paid out of the general fund
previously. PILT was reauthorized but SRS has not been yet. They total about
$2.8 million. Dues are paid out of the general fund and he feels this is
appropriate.
Commissioner Unger said that the County is already involved at the federal
level through the efforts of Joe Stutler and others. This will benefit all of
Oregon.
UNGER: Move payment of half the requested amount for dues to the Eastern
Oregon Counties Association.
DEBONE: Second.
VOTE: UNGER: Yes.
DEBONE: Chair votes yes.
Minutes of Board of Commissioners' Work Session Wednesday, January 14, 2015
Page 4 of 6 Pages
Chair DeBone said the Heart of Oregon Corps is asking for additional support
to be chosen as the named agency for the Gala at the Riverhouse. He realizes
that other nonprofits ask for assistance as well, since they might be competing
for the same event. He is not sure if this group has been supported financially
before. Commissioner Unger stated that Heart of Oregon might be doing future
work on fuels reduction. He supports their efforts to get youth involved in
something worthwhile for their future.
Chair DeBone stated if they are the featured nonprofit, they want part of the
funds for equipment purchases and maintenance. It was pointed out that others
may ask for a similar letter of support, which the Board has done in the past.
UNGER: Move a letter of support to the Heart of Oregon Corps effort.
DEBONE: Second.
VOTE: UNGER: Yes.
DEBONE: Chair votes yes.
Ed Keith said that there is a current recruitment for the Weed Board, due to a
couple of resignations. There is some interest. If there are more people than
positions, he asked if one of the Commissioners would like to participate in
deciding which people to appoint. Chair DeBone said he would be available if
needed, and Commissioner Unger will also support these efforts. The posting
closes the end of January.
Mr. Keith said he is seeking interviews for the inaugural blog post for the
National Forest, for an outreach group for the Deschutes Collaborative Forest
Project. Commissioner Unger stated that he is already engaged with this group,
but would like the other Commissioners more involved.
Being no other items discussed, the meeting was adjourned at 2:30 p.m.
Minutes of Board of Commissioners' Work Session Wednesday, January 14, 2015
Page 5 of 6 Pages
DATED this ark,
Day of 2015 for the
Deschutes County Board of Commissi ners.
a 7 rA/1
Anthony DeBone, Chair
Oa,
Alan Unger, Vice Chair
ATTEST: /1071/1
Tammy Baney, Corn CornLOsioner
Recording Secretary
Minutes of Board of Commissioners' Work Session Wednesday, January 14, 2015
Page 6 of 6 Pages
f ,, ti�
u�/ Deschutes County Board of Commissioners
1300 NW Wall St., Suite 200, Bend, OR 97701-1960
(541) 388-6570 - Fax (541) 385-3202 - www.dcschutes.org
WORK SESSION AGENDA
DESCHUTES COUNTY BOARD OF COMMISSIONERS
1:30 P.M., WEDNESDAY, JANUARY 14, 2015
1. Finance/Tax Update — Wayne Lowry
2. Other Items
PLEASE NOTE:At any time during this meeting,an executive session could be called to address issues relating to ORS 192.660(2)(e),real
property negotiations;ORS 192.660(2)(h),litigation;ORS 192.660(2)(d),labor negotiations;or ORS 192.660(2)(b),personnel issues;or other
issues under ORS 192.660(2),executive session.
Meeting dates,times and discussion items are subject to change. All meetings are conducted in the Board of Commissioners'meeting rooms at
1300 NW Wall St., Bend,unless otherwise indicated. If you have questions regarding a meeting,please call 388-6572.
Deschutes County encourages persons with disabilities to participate in all programs and activities. This event/location is
accessible to people with disabilities. If you need accommodations to make participation possible,please call(541)388-6571,or
send an e-mail to bonnie.baker(d dcschutes.org.
Monthly Meeting with Board of Commissioners
Finance Director/Treasurer
AGENDA
January 14, 2015
(1) Monthly Investment Report — December 2014
(2) December 2014 Financials
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Deschutes County Investments
Portfolio Management
Portfolio Details-Investments
December 31,2014 .. __.. .. _.
Purchase Maturity Days To Ratings Coupon Par Market Book Call
CUSIP Security Broker Data Date Maturity Moodys S&P Rate YTM 365 Value Value Value Date
8941748454 Sterling Savings Bank CD 7/1/2013 1/1/2015 0 0.200 0.203 2,000,000 2,000.000 2,000.000 - -
HFBCD Home Federal Bank CD 2/1/2013 1/31/2015 30 0.200 0,203 140,000 140,000 140,000 - -
4001154309 Columbia State Bank CD 4/1/2013 3/30/2015 88 0.150 0.152 100,000 100,000 100 000 -
273-150017-5 South Valley Bank CD 5/20/2013 5/20/2015 139 0.748 0.758 200,000 200,000 200,000
UMP972002570 Umpqua Bank 6/7/2014 6/7/2015 157 0.400 0.406 240,000 240.000 240,000 -
369235F7 General Electric-Corporate N CASTLE 9/17/2013 6/30/2015 180
AA+ Al 2.375 0.865 1,400000 1,413,580 1410,406 - -
36962G5F7 General Electric-Corporate N CASTLE 1/10/2014 6/30/2015 180 AA+ Al 2.375 0.501 545,000 550,287 550,054 - -
SYS10316 Umpqua Bank 7/9/2013 7/9/2015 189 0.500 0,507 2,000 000 2.000,000 2,000,000 - -
91159HGX2 US Bancorp CASTLE 4/2/2014 7/27/2015 207 A+ Al 2.450 0.501 1,180.000 1 193,582 1,193,101 -
91159HGX2 U S Bank-Corp Note CASTLE 3/26/2014 7/27/2015 207 A+ Al 2.450 0.500 1,573,000 1,591,105 1,590468 - -
45906KDG76 International Bonds for Recons CASTLE 12/19/2014 9/1/2015 243 AAA Aaa 0443 0.457 1,220,000 1,214,925 1,216,352 - -
86459DAB2 Morgan Hill Redev-B CASTLE 10/1/2014 9/1/2015 243 AA- 1.120 0.450 750,000 752,400 753,338 - -
064159BA3 Bank of Nova Scotia CASTLE 4/3/2014 10/9/2015 281 A+ Aa2 0.750 0.621 540,000 540,896 540,536 - -
88059EGU2 Tennessee Valley Authority CASTLE 12/4/2014 11/1(2015 304 0,434 0.447 418,000 415,860 416,469 - -
36962G4T8 General Electric-Corporate N CASTLE 7/24/2014 11/9/2015 312.AA+ Al 2.250 0,500 2,000,000 2,027440 2,029,805 - -
7427180S5 Procter&Gamble CASTLE 12/6/2013 11/15/2015 318 AA M3 1,800 0.430 1,000,000 1,011,400 1011,886
532457AN8 Eli Lilly&Co, CASTLE 3/24/2014 1/1/2016 365 AA- A2 6.570 0.500 1.408 000 1,490,115 1 492,96$
084670BG2 Berkshire Hathaway Inc CASTLE 3/3/2014 2/112016 406 AA Aa2 0.800 0.500 1,000 000 1,001,980 1,003,312 -
17275RAC6 Cisco Systems Inc CASTLE 2/27/2014 2!22/2016 417 AA Al 5,500 0.550 1.874.000 1,977,107 1,979,180
06406HCG20 Bank of New York Mellon Corp CASTLE 4/4/2014 3/4/2016 428 A+ Al 0.700 0,681 1,000.000 999 030. 1,000.221 2/3/2016
3133734F6 Federal Home Loan Bank CASTLE 5/2/2014 4/15/2016 470 AA+ Aaa 0.772 0,600 650,000 650,481 651,433
478160AY0 Johnson&Johnson CASTLE 1/7/2014 5/15/2016 500 AAA Aaa 2.150 0.620 1,5
3134G4WC85 Federal Home Loan Mtg A DAV 12/10/2014 5/27/2016 512 AA+ Aaa 0,500 0.521 2,000,000 0 000 1,540,170 1,999,161
78008K5V1 Royal Bank of Canada CASTLE 11/19/2014. 4/19/2016 474 AA- Aa3 2.875 0,650 1,5
120022332 Lewis&Clark Bank 12/8/2014 6/6/2016 524 1.000 1.014 240,000 1,560,360 1,240,010' - -
9 Corp� 2,000,420 1,999,5134 2/27/2015
240,000 240,000 240,000 - -
9497460U8 Wells Fargo Corporate Note VINISP 2/20/2014 6/152016 531 A+ A2 3.676 0.750 1,000,000 1,037,300 1,042,140—
9497460U8 •Wells Fargo Corporate Note CASTLE 10/2/2014 6/1512016 531 A+ A2 3,676 0.870 1.000,000 1,037,300' 1,044458'. - -
9497460U8 Wells Fargo Corporate Note CASTLE 12/122014 6/15/2016 531 A+ A2 3.676 0.860 1,000,000 1,037,300 1,040,637 - -
686053CF4 Oregon School Boards Assoc CASTLE 3/7/2014 6/30/2016 546 A+ Aa2 0.000 0.999 3,000,000 2,952,450 2,955,817' - -
31359YBY2 Federal National Mtg Assn CASTLE 10/16/2014 7/15/2016 561 0,354 0.365 1,693000 t671,973 1,683,673 -
88059EMP6 Tennessee Valley.Authority CASTLE 10/29/2014 7/15/2016 561 0.490 0.507 2,000000 1975,580 1,984,723 -
78008TLB8 'Royal Bank of Canada CASTLE 11/26/2014 7/20/2016 566 AA- Aa3 2,300 0.800 1.630,000 1,663,480 1,667,628 - -
94974BFL9 Wells Fargo Corporate Note DA DAV 12/9/2014 720/2016 566 A+ A2 1.250 0.834 1,000,000 1,003,320 1,006,408 - -
9128280X1 U.S.Treasury MBS 6/19/2014. 7/31/2016 577.AA- Aaa 1.500 0,548 1,000,000 1.015,310 1,014,929 - -
0846706B3 Berkshire Hathaway Inc CASTLE 12/9/2014 8/15/2016 592 AA Aa2 2.200 0.690 2.000,000 2,041.660 2,048,609 - -
3134G56B6 Federal Home Loan Mtg Corp MBS 7/7/2014 8/26/2016 603 AA+ Aaa 0.580' 0.629 2,000,000 1,997,100! 1,998,375' 2/26/2015
3134353E9 Federal Home Loan Mtg Corp CASTLE 12/2/2014 8/26/2016 603 AA+ Aaa 0.570 0.540 3.000,000 2,991,060 3,001,362 8/26/2015
■
31359YLS4 Federal National Mtg Assn PJ 3/5/2014. 9/15/2016 623 AA+ Aaa 0.778' 0.812 672,000 663,244 662,848'.
3133EAZ76 Federal Farm Credit Bank CASTLE 5/23/2014' 9/26/2016 634 AA+ Aaa 0.690, 0.686 3,000 000 2,989,800 3,000,222
3133EAZ76 'Federal Farm Credit Bank CASTLE 10/8/2014• 9/26/2016 634 AA+ Aaa 0.690 0.690 2,000,000 1,993,200; 2,000,000 -
3130A1CD8 Federal Home Loan Bank CASTLE 7/17/2014 9/28/2016 636 AA+ .Aaa 1.125 0.728 2,000,000 2,010,780 2,010,705 9/28/2015
3130A3B45 Federal Home me Loan Bank MBS 10/28/2014 10/28/2016 666 AA+ Aaa 750,000 0.659 750 000' 747,188: 750,501' 10/28/2015
912828RM4 U.S.Treasury CASTLE 12/27/2013 10/31/2016 669'AA Aaa 1.000 0727. 1,000,000 1.007,190 1,004,930
3133EEBU3 Federal Farm Credit Bank PJ 12/10/2014 11/142016 683 AA+ Aaa 0.600 0.648 2,000,000 1,993,260 1,998,216 - -
06050TLR1 Bank ofAmenca-Corporate CASTLE 5/13/2014 11/14!2016 683 A A2 1.125 1.050 1,900,000 L893,141 1,902,611 - -
3133ECVW2 Federal Farm Credit Bank CASTLE 12/17/2013 12/7/2016 706 AA+ Aaa 0.875 0.722 2.100 000 2,103,675 2,106,406.
Scotia 0 3136G1XP9 Federal NationalMt Assn PJ 3/6/2014 12/19/2016 718 A Aa2 1.100 0,718 1,800,000 1991540 2,800,480 -
064159DA1 Bank of Nova Scoria CASTLE 6/9/2014 12/13/2016 712
- - _ AA+ Aaa 0.800 0.788 2,000,000 1 996 540 2 000,480 2/19/2015
� g.-- A+ :Al 2.400 1.067 2,000 000 2,048,520 2,053,554 12/18/2016
— CASTLE 1/16/2014 1/31/2017 761 --- 000 _... 1,2 —... ..
91�28285C5 .U.S. reasury York Mellon Corp CASTLE 4/23/2014 1/17/2017 747 Aaa 0.875 0.844 2,000,000 2,005,780. 2,Otl1,284 -
742651 DN9 Private Ex t Fdg PJ 11/20/2014 2/15/2017 776 1,375 0.799 3,000 000 3,027 810 3,038,273
641 ....
064159026 Bank of Nova Scotia CASTLE 5/1/2014 3/17/2017 806 A+ Aa2 0,800 0.906 1.000,000. 1,002,620 997,695 3/172016
3134351(87 Federal Home Loan Mtg Corp PJ 12/10/2014 3/30/2017 819 AA+ Aaa 1.000 1.000 2.000,000 1,998.380 2,000,000 3/30/2015
3134G4Z76 Federal Home Loan Mtg Corp MBS 12/6/2014 4/7/2017 827 AA+ Aaa 1.000 1.001 2,000,000 1,999,140 1,999,992 1/7/2015
912828SS0 U.S.Treasury - WF 1/17/2014 4/30/2017 850 AAA Aaa 0.875 0.950 2,000000 2,002,340. 1,996,566. - -
037833AM2 Apple Inc_-- CASTLE 6/24/2014 5/5/2017 855 AA+ Aa1 1.050 1,057 2,00Q000 2,004,460. 1,999,673. -
3135GOZD8 Federal National Mtg Assn PJ 10/7/2014 5/16/2017 866 M+ Aaa 2000 1.127 3.000 000 3,055,770 3,057,374 5/16/2016
-o--r --...
8923fiTBH7 Toyota Mtr Cred-Corp N CASTLE 7/29/2014 5/1612017 866 AA AA3 1.125 1.150 2,125,000 2,116,968 2,123,737 -
---Fe - --
3136FPY67 Federal National Mtg Assn VINISP 2(7/2014 5/23/2017 873 AA Aaa 2,050 0.885 1,480 000 1,491,653 1,500,037 - -
31359MEL3 _Federal National Mtg Assn CASTLE 12/23/2013 6/1/2017 882.AA+ Aaa 1.061 1.115 1.000,000 975,370 973,996. - -
31359MEL37 Federal National Mtg Assn CASTLE 1/24/2014 6/1/2017 882 AA- Aaa 1.081 1,136 1,050,000 1,024,139. 1,022,187 - -
31771CS97 FICO Strip CASTLE 12/9/2014 6/8/2017 887 Aaa 1.019 1.065 1,028,000 1,000,234 1,002,188 - -
29270CYZ2 Bonneville Power Administratio CASTLE 4/24/2014 7/1/2017 912 AA- Pal 1197 1.171 670,000 669,022 670,436 - -
84247PHS3 Southern CA Public Power Autho CASTLE 6/17/2014 7/1/2017 912 AA- 1.145 1,180 1,000 000 993,550 999,136' -
912828TM2 U.S.Treasury CASTLE 9/10/2014 8/31/2017 973 0.625 1.061 1,000.000 990,470 988,591 -
313383768 Federal Home Loan Bank VINISP 12/26/2013 9!27!2017 1000 AA+ Aaa 1,000 1.250 1,000,000 993,870 993,329
-
3136GOC74 Federal National Mtg Assn VINISP 2/3/2014 9/27/2017 1000 AA+ Aaa 1.000 0,943 1,050,000 1,052,008 1,051,607 9/27/2015
3130A1ZK7 Federal Home Loan Bank MBS 5/28/2014 11/28/2017 1062 AA+ Aaa 0.750 0.750 1,000,000 997,560 1,000,000 2/29/2015
31771KAD90 FICO Strip DA DAV 12/10/2014 11/30/2017 1064 Aaa 1,205 1.267 2,000,000 1,927,660 1,928,753 - -
88059FAZ4 Tennessee Valley Authority - CASTLE 11/21/2014 12/15/2017 1079 AA+ 1.205 1.268 1,059,000 1,016,036 1,020,741 - -
..—Home
31300N71 Federal Home Loan Bank VINISP 4/2/2014 1/30/2018 1125 AA+ Aaa 2.000 1.710 1,500,000 1,502 130 1,512,917 1/30/2015
3136G1AU3 Federal National Mtn Assn VINISP 12/23/2013 1/30/2018 1125 AA+ 0.700 1.420 1,000 000 985,520 989,976 1/30/2015
3135GOVU4 Federal National Mtg Assn VINISP 1/24/2014 4/3/2018 1188 AA+ Aaa 1,125 1.540 1,000 000 992 720 986,952 4/3/2015
3130A25R3 'Federal Home Loan Bank MBS 6!19/2014. 6/19/2018 1265 AA+ Aaa 1.000 1.028 2,000,000 1,995,360 1,998,287. 3/19/2015
912828A34 U.S.Treasury CASTLE 12/8/2014 11/30/2018 1429 Aaa 1.250 1.432 2,000,000 1,985,940 1,986,170 - -
-Mtg - .. -- 1 A ---0.750 1.820 44,007 000 44,989,350. 976,374 3/27/2015
313661680 Federal National Mt Assn VINISP 1/21/2014 12/27/2018 1456 AA+ Aaa 0.750 1.820 1,000 000 989,350 __-
LGIP 44,087,039
_.
Bank of the Cascades 1 0.500 0.500 4,655,571 4,655,571 4,655,571
Total 157,736 610 158,061,216 158,201,783
Memorandum
Date: January 7, 2015
To: Board of County Commissioners
Tom Anderson, County Administrator
From: Wayne Lowry, Finance Director
RE: Monthly Financial Reports
Attached please find December 2014 financial reports for the following funds: General
(001), Community Justice— Juvenile (230), Sheriffs (255, 701, 702), Public Health
(259), Behavioral Health (275), Community Development(295), Road (325),
Community Justice—Adult(355), Early Learning Hub (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
December 31, 2014
FY 2014 (50%of Fiscal Year) FY 2015
%of
Actual Actual Budget Budget Projection I, $ Variance
Revenues
Property Taxes-Current 21,906,239 21,092,663 93% a) 22,736,401 23,136,401 400,000
Property Taxes-Prior 704,120 413,306 72% 576,500 576,500 -
Other General Revenues 2,116,386 1,545,305 69% b) 2,247,299 2,247,299 -
Assessor 875,381 445,282 51% c) 876,137 876,137 -
County Clerk 1,276,019 732,794 62% 1,181,190 1,381,190 200,000
BOPTA 16,097 7,711 48% c) 16,117 16,117 -
District Attorney 226,973 124,762 68% d) 182,612 296,212 113,600
Tax Office 236,278 133,875 60% c) 222,199 222,199 -
Veterans 80,787 25,966 25% 101,986 101,986 -
Property Management 91,900 12,000 48% 25,000 25,000 -
Grant Projects 2,000 - n/a - - -
Total Revenues 27,532,179 24,533,664 87% 28,165,441 28,879,041 713,600
Expenditures
Assessor 3,559,750 1,839,941 48% 3,793,770 3,793,770 -
County Clerk 1,293,531 718,564 47% 1,536,210 1,536,210 -
BOPTA 59,895 30,839 44% 70,777 70,777 -
District Attorney 5,382,874 2,658,288 47% 5,712,168 5,562,168 150,000
Tax Office 796,232 427,756 49% 877,907 877,907 -
Veterans 292,672 156,099 44% 354,989 354,989 -
Property Management 248,054 129,714 50% 258,569 258,569 -
Grant Projects 130,054 - n/a - - -
Non-Departmental 1,432,177 501,324 44% 1,139,696 1,139,696 -
Total Expenditures 13,195,239 6,462,525 47% 13,744,086 13,594,086 150,000
Transfers Out 16,327,584 7,311,861 52% 14,076,394 14,076,394 -
Total Exp&Transfers 29,522,823 13,774,385 50% 27,820,480 27,670,480 150,000
Change in Fund Balance (1,990,644) 10,759,279 344,961 1,208,561 863,600
Beginning Fund Balance 10,371,843 8,381,199 109% 7,692,433 8,381,199 688,766
Ending Fund Balance $ 8,381,199 $19,140,478 $ 8,037,394 $ 9,589,760 $1,552,366
a)Current year taxes received beginning in October
b) PILT received in July-$500,000
c) YTD Actual includes two quarters of A&T Grant
d) Federal and State grant and Charges for Services in excess of amounts included in the budget
Page 1
COMM JUSTICE-JUVENILE
Statement of Financial Operating Data
•
July 1, 2014 through
December 31, 2014
FY 2014 (50%of Fiscal Year) FY 2015
%of
Actual Actual Budget Budget Projection $Variance
Revenues
OYA Basic&Diversion 322,574 92,410 26% a) 359,149 359,149 -
State Grant - 36,653 40% b) 91,379 121,002 29,623
Inmate/Prisoner Housing 47,550 52,050 130% c) 40,000 75,000 35,000
Jail Funding HB#2712 36,311 18,113 50% a) 36,568 36,568 -
Food Subsidy 23,988 6,308 26% d) 24,000 14,400 (9,600)
Interfund Grant-Gen Fund 20,000 5,000 25% a) 20,000 20,000 -
Interest on Investments 7,611 4,424 63% e) 7,000 8,700 1,700
Leases 5,200 4,700 n/a f) - 7,500 7,500
SB#1065-Court Assess. 17,335 11,932 199% g) 6,000 24,000 18,000
Contract Payments 7,415 4,770 106% h) 4,500 6,240 1,740
Discovery Fee 1,870 - 0% i) 3,800 - (3,800)
Case Supervision Fee - 2,847 n/a j) - 6,000 6,000
Federal Grants 9,434 1,205 n/a k) - 1,205 1,205
CFC lnterfund Grant 125,429 - n/a - - -
Miscellaneous 909 646 63% 1,025 1,025 -
Total Revenues 625,626 241,057 41% 593,421 680,789 87,368
1 Expenditures
Personnel Services 4,887,572 2,498,093 49% e) 5,146,491 5,092,377 54,114
Materials and Services 1,035,701 478,100 47% e) 1,021,392 960,000 61,392
Capital Outlay - - 0% 1,100 - 1,100
Transfers Out 3,660 1,830 50% 3,660 3,660 -
Total Expenditures 5,926,933 2,978,023 48% 6,172,643 6,056,037 116,606
Revenues less Expenditures (5,301,306) (2,736,965) (5,579,222) (5,375,248) 203,974
Transfers In-General Fund 5,368,346 2,684,172 50% 5,368,346 5,368,346 -
Change in Fund Balance 67,040 (52,793) (210,876) (6,902) 203,974
Beginning Fund Balance 1,177,566 1,244,605 100% 1,250,000 1,244,605 (5,395)
Ending Fund Balance $ 1,244,605 $ 1,191,812 $1,039,124 $1,237,704 $ 198,580
a) Payments received quarterly
b) Additional grant awards. Payments received quarterly
c) Increase in projection due to out-of-County detention revenue
d) Decrease in projection due to detention population numbers
e) Projection based on annualizing year to date
f) Sub-lease of space to Rim rock not included in FY 2015 budget
g) State payment will exceed the amount estimated for FY 2015 budget
h) Increased projection due to more than anticipated revenue for community service projects
i) Agreement with District Attorney's Office no longer in effect
j) Policy, requiring supervision fees, not anticipated at the time the FY 2015 budget was prepared. Projection
based on annualizing year to date
k) 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
December 31, 2014(50%
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 17,906,721 88% 20,365,842 21,039,189 673,347
Law Enf Dist Rural _ 12,526,331 10,457,175 82% 12,751,766 12,867,796 116,030
Total Revenues 33,150,413 28,363,896 86% 33,117,608 33,906,985 789,377
Expenditures (Fund 255)
Sheriffs Services 2,308,182 1,223,757 50% a) 2,467,673 2,446,673 21,000
Civil/Special Units 1,132,029 632,969 53% 1,192,980 1,192,880 100
Automotive/Communications 1,701,586 850,909 45% 1,886,365 1,886,265 100
Investigations/Evidence 1,418,744 788,178 48% b) 1,627,803 1,674,203 (46,400)
Patrol 8,247,222 4,214,861 48% c) 8,705,700 8,600,177 105,523
Records 761,260 345,703 43% a) 798,805 769,705 29,100
Adult Jail 14,277,113 7,595,975 50% d) 15,214,157 15,168,157 46,000
Court Security 294,563 154,032 51% 302,867 302,767 100
Emergency Services 194,888 290,037 163% e) 177,852 385,315 (207,463)
Special Services 1,352,528 774,965 47% 1,655,424 1,655,424
Training 506,938 234,354 43% 551,318 551,218 100
Other Law Enforcement Svcs 801,895 392,244 49% 806,044 795,207 10,837
Non-Departmental 81,701 36,402 50% 72,813 72,813 -
Total Expenditures 33,078,650 17,534,386 49% 35,459,801 35,500,804 (41,003)
Revenues less Expenditures 71,763 10,829,510 (2,342,193) (1,593,819) 748,374
DC Comm Syst Reserve 200,000 200,000 100% 200,000 200,000 -
Transfer to Reserve Funds 200,000 200,000 100% 200,000 200,000 - _
Change in Fund Balance (328,237) 10,429,510 (2,742,193) (1,993,819) 748,374
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 $ 19,655,066 $4,916,744 $7,231,737 $2,314,993
a) Due to unfilled positions, personnel expenditures will be less than budgeted
b) Position filled at higher step and investigative funds ("buy money")for Street Crimes Unit will be more than planned
c) Patrol personnel expenditures will be less than budgeted due to open positions; M&S will be less than budgeted
d) Due to unfilled positions, personnel expenditures will be less than budgeted. Savings will be used for additional jail
expansion and jail maintenance expenditures not included in the budget
e) Homeland Security Grant for Communications equipment was awarded in September. Expenditures offset by
grant revenue forecast in Fund 701
Page 3-A
SHERIFF- Fund 255
Statement of Financial Operating Data
July 1, 2014 through
December 31, 2014
J 2014 (50% of Fiscal Year) FY 2015
tual Actual I Budget Budget I Projection 11 $Variance
Revenues(Fund 255)
Law Enf Dist Countywide 17,324 11,265,053 44% 25,428,019 22,357,414 (3,070,605)
Law Enf Dist Rural 8,716 6,269,333 42% 14,948,526 13,143,390 (1,805,136)
Total Revenues 6,040 17,534,386 43% 40,376,545 35,500,804 (4,875,741)
Expenditures (Fund 255)
Sheriffs Services 8,182 1,223,757 50% a) 2,467,673 2,446,673 21,000
Civil/Special Units 32,029 632,969 53% 1,192,980 1,192,880 100
Automotive/Communications 1,586 850,909 45% 1,886,365 1,886,265 100
Investigations/Evidence 18,744 788,178 48% b) 1,627,803 1,674,203 (46,400)
Patrol 7,222 4,214861 48% c) 8,705,700 8,600,177 105,523
Records 1,260 345,703 43% a) 798,805 769,705 29,100
Adult Jail 77,113 7,595,975 50% d) 15,214,157 15,168,157 46,000
Court Security 4,563 154,032 51% 302,867 302,767 100
Emergency Services 4,888 290,037 163% e) 177,852 385,315 (207,463)
Special Services 52,528 774,965 47% 1,655,424 1,655,424 -
Training 6,938 234,354 43% 551,318 551,218 100
Other Law Enforcement Svcs 1,895 392,244 49% 806,044 795,207 10,837
Non-Departmental 1,701 36,402 50% 72,813 72,813 -
Total Expenditures 8,650 17,534,386 49% 35,459,801 35,500,804 (41,003)
Revenues less Expenditures 17,390 - $4,916,744 $ - $(4,916,744)
a) Due to unfilled positions, personnel expenditures will be less than budgeted
b) Position filled at higher step and investigative funds("buy money")for Street Crimes Unit will be more than planned
c) Patrol personnel expenditures will be less than budgeted due to open positions; MSS will be less than budgeted
d) Due to unfilled positions, personnel expenditures will be less than budgeted. Savings will be used for additional jail
expansion and jail maintenance expenditures not included in the budget
e) Homeland Security Grant for Communications equipment was awarded in September. Expenditures offset by
grant revenue forecast in Fund 701
Page 3-B
SHERIFF-Expenditure Detail
Statement of Financial Operating Data
July 1,2014 through
December 31,2014(50%
FY 2014 of Fiscal Year) FY 2015
Actual Actual I%of Budget Budget 1 Projection T $Variance
Expenditures
Sheriffs Services
Personnel 1,342,795 705,946 49% 1,431,828 1,410,828 21,000
Materials&Services 965,387 517,811 51% 1,020,745 1,020,745 -
Capital Outlay - - 0% 15,100 15,100 -
Total Sheriff's Services 2,308,182 1,223,757 50% 2,467,673 2,446,673 21,000
Civil/Special Units
Personnel 1,027,640 546,380 51% 1,073,870 1,073,870 -
Materials&Services 104,389 86,589 73% 119,010 119,010 -
Capital Outlay - - 0% 100 - 100
Total Civil/Special Units 1,132,029 632,969 53% 1,192,980 1,192,880 100
Automotive/Communications
Personnel 400,169 198,562 50% 399,334 399,334 -
Materials&Services 1,265,667 652,346 44% 1,486,931 1,486,931 -
Capital Outlay 35,750 - 0% 100 - 100
Total Automotive/Communications 1,701,586 850,909 45% 1,886,365 1,886,265 100
Investigations/Evidence
Personnel 1,277,983 712,030 48% 1,470,106 1,494,106 (24,000)
Materials&Services 140,761 76,148 48% 157,597 180,097 (22,500)
Capital Outlay - - 0% 100 - 100
Total Investigations/Evidence 1,418,744 788,178 48% 1,627,803 1,674,203 (46,400)
Patrol
Personnel 7,450,178 3,763,237 49% 7,728,332 7,657,809 70,523
Materials&Services 547,770 284,114 45% 636,868 601,868 35,000
Capital Outlay 249,274 167,510 49% 340,500 340,500 -
Total Patrol 8,247,222 4,214,861 48% 8,705,700 8,600,177 105,523
Records
Personnel 659,297 327,266 47% 692,244 667,244 25,000
Materials&Services 101,963 18,437 17% 106,461 102,461 4,000
Capital Outlay - - 0% 100 - 100
Total Records 761,260 345,703 43% 798,805 769,705 29,100
Adult Jail
Personnel 11,899,534 6,265,034 49% 12,675,178 12,563,178 112,000
Materials&Services 2,069,651 1,031,124 51% 2,039,314 2,078,314 (39,000)
Capital Outlay 63,176 33,434 160% 20,900 47,900 (27,000)
Transfer Out-Jail(D/S&Cap Proj) 244,752 266,383 56% 478,765 478,765 -
Total Adult Jail 14,277,113 7,595,975 50% 15,214,157 15,168,157 46,000
Court Security
Personnel 284,173 148,115 51% 292,715 292,715 -
Materials&Services 10,390 5,917 59% 10,052 10,052 -
Capital Outlay - - 0% 100 - 100
Total Court Security 294,563 154,032 51% 302,867 302,767 100
Emergency Services
Personnel 169,170 71,740 48% 147,942 147,942 -
Materials&Services 25,718 218,297 732% 29,810 237,373 (207,563)
Capital Outlay - - 0% 100 - 100
Total Emergency Services 194,888 290,037 163% 177,852 385,315 (207,463)
Special Services
Personnel 1,152,258 639,653 50% 1,273,721 1,273,721 -
Materials&Services 183,769 70,565 32% 223,703 223,703 -
Capital Outlay 16,500 64,747 41% 158,000 158,000 -
Total Special Services 1,352,528 774,965 47% 1,655,424 1,655,424 -
Training
Personnel 385,634 199,917 48% 416,955 416,955 -
Materials&Services 121,303 34,438 26% 134,263 134,263 -
Capital Outlay - - 0% 100 - 100
Total Training 506,938 234,354 43% 551,318 551,218 100
Other Law Enforcgrn_gnt services
Personnel 731,122 328,932 46% 717,594 701,594 16,000
Materials&Services 70,773 51,009 63% 81,310 81,310 -
Capital Outlay - 12,303 172% 7,140 12,303 (5,163)
Total Other Law Enforcement Svcs 801,895 392,244 49% 806,044 795,207 10,837
Non-Departmental
Materials&Services 81,701 36,402 50% 72,813 72,813 -
Total Non-Departmental 81,701 36,402 50% 72,813 72,813 -
• Total Expenditures $ 33,078,650 $17,534,386 49% $35,459,801 $35,500,804 $ (41,003)
Page 4
LED#1 -Countywide
Statement of Financial Operating Data
July 1, 2014 through
December 31, 2014(50% of
FY 2014 Fiscal Year) FY 2015
Actual Actual 1 %of Budget Budget I Projection 1 $Variance
Revenues
Tax Revenues-Current 16,698,208 16,084,726 93% a) 17,292,244 17,542,244 250,000
Tax Revenues - Prior 532,040 297,716 83% 360,700 360,700 -
SB 1145 1,630,823 814,508 50% b) 1,628,947 1,628,947 -
Sheriff Fees 365,577 190,520 91% c) 210,000 315,000 105,000
Concealed Handgun License - 80,126 53% 150,000 150,000 -
Jail Funding HB 3194 107,806 107,805 100% 107,806 107,806 -
Jail Funding HB 2712 36,311 18,113 39% 46,143 46,143 -
State Grant 85,781 19,250 23% d) 85,370 292,933 207,563
Prisoner Housing 329,918 66,125 83% e) 80,000 220,000 140,000
Inmate Telephone Fee 83,297 18,288 23% f) 80,000 35,000 (45,000)
Federal Grants 20,897 10,072 50% g) 20,000 10,072 (9,928)
Work Center Work Crews 69,723 23,937 48% 50,000 50,000 -
Contracts with Des County 475,815 45,445 75% h) 60,632 85,286 24,654
Inmate Commissary Fees 32,480 13,904 56% 25,000 25,000 -
Interest 50,563 21,334 53% 40,000 40,000 -
Donations-"Shop with a Cop" 38,361 66,058 102% 65,000 66,058 1,058
Miscellaneous 66,441 28,793 45% 64,000 64,000 -
Total Operating Revenues 20,624,082 17,906,721 88% 20,365,842 21,039,189 673,347
EXPENDITURES&TRANSFERS
DC Sheriffs Office 20,817,324 11,265,053 44% 25,428,019 22,357,414 3,070,605
DC Comm Systems Reserve 80,000 80,000 100% 80,000 80,000 -
Transfer to Reserve Fund 100,000 100,000 100% 100,000 100,000 -
Total Expenditures 20,997,283 11,445,053 45% 25,608,019 22,537,414 3,070,605
Change in Fund Balance (373,200) 6,461,668 (5,242,177) (1,498,225) 3,743,952
Beginning Fund Balance 6,507,110 6,133,909 117% 5,242,177 6,133,909 891,732
Ending Fund Balance $ 6,133,909 $ 12,595,578 $ - $4,635,685 $4,635,685
a) Current year taxes received beginning in October
b) 1st Qtr&2nd quarter payments received 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 inmate reimbursement revenue is projected to exceed budget due to number of repeat DUI! inmates
f) Inmate telephone fees will be less due to changes in commission fees on interstate calls
g) Inmate State Criminal Alien Assistance Program (SCAAP)grant revenue received in Qtr 1 and was less than planned
h)Transfer from Fund 240 for Court Security will be higher than planned
Page 5
LED#2- Rural 702
Statement of Financial Operating Data
July 1, 2014 through
December 31, 2014(50%
FY 2014 of Fiscal Year) FY 2015
Actual Actual %of Budget Budget Projection l $Variance
Revenues
Tax Revenues -Current 7,988,657 7,667,879 93% a) 8,272,852 8,372,852 100,000
Tax Revenues - Prior 262,227 144,517 86% 169,000 169,000 -
Des Cty Transient Room Tax 2,838,797 2,071,958 71% 2,920,654 2,920,654 -
City of Sisters 486,678 261,504 50% 523,010 523,010 -
Marine Board License Fee 155,221 50,319 30% 169,000 169,000 -
State Grant 124,246 33,021 25% b) 130,600 130,600 -
Court Fines& Fees 135,023 60,445 46% 130,000 130,000 -
Contracts with Des County 119,984 61,134 50% 121,650 121,650 -
US Forest Service 101,375 22,625 30% 76,500 76,500 -
School Districts 65,088 2,241 4% c) 55,000 55,000 -
Federal Grants 84,285 15,334 37% d) 42,000 42,000 -
Bureau of Reclamation 24,023 - 0% c) 27,000 27,000 -
Interest 21,715 11,859 56% 21,000 21,000 -
SB#1065 Court Assessment 17,435 11,932 80% 15,000 24,000 9,000
Federal Grants-BLM 16,213 - 0% e) 10,000 - (10,000)
Donations &Grants-Private 12,030 17,030 n/a - 17,030 17,030
Miscellaneous 73,333 25,376 37% 68,500 68,500 -
Total Revenues 12,526,331 10,457,175 82% 12,751,766 12,867,796 116,030
EXPENDITURES &TRANSFERS
DC Sheriffs Office 12,278,716 6,269,333 42% 14,948,526 13,143,390 1,805,136
DC Comm Systems Reserve 120,000 120,000 100% 120,000 120,000 -
Transfer to Reserve Fund 100,000 100,000 100% 100,000 100,000 -
Total Expenditures 12,498,716 6,489,333 43% 15,168,526 13,363,390 1,805,136
Change in Fund Balance 27,614 3,967,842 (2,416,760) (495,594) 1,921,166
Beginning Fund Balance 3,046,683 3,074,297 127% 2,416,760 3,074,297 657,537
Ending Fund Balance $ 3,074,297 $ 7,042,139 $ - $2,578,703 $2,578,703
a)Current year taxes received beginning in October
b) DUll overtime grant reimbursements not yet received
c)Quarterly billing in arrears, service levels in future quarters will be higher
d)Justice Assistance Grant not yet received
e) 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 T, 2014 through ,
December 31, 2014
FY 2014 (50% of Fiscal Year) FY 2015
%of
Actual Actual Budget Budget Projection I $Variance
Revenues
State Grant 2,878,140 1,430,634 45% a) 3,202,798 3,330,846 128,048
Environmental Health-Lic Fac 767,248 460,051 59% b) 779,450 779,450 -
OMAP 812,441 509,134 78% 655,250 1,015,358 360,108
Family Planning Exp Proj 400,900 106,745 19% 550,000 230,000 (320,000)
Interfund Grants &Contract 95,011 476,578 386% a) 123,618 476,976 353,358
Grants(Intergvt, Pvt, &Local) 139,171 6,496 2% 269,678 97,696 (171,982)
Patient Insurance Fees 232,968 53,236 27% 196,400 152,462 (43,938)
State Miscellaneous 229,520 32,265 20% a)c) 162,352 150,336 (12,016)
Federal Payments 161,576 84,468 83% a) 101,585 171,491 69,906
Vital Records-Death 100,535 60,855 61% 100,000 100,000 -
Health Dept/Patient Fees 80,653 23,390 29% 80,216 49,150 (31,066)
Contract Payments 92,637 7,538 11% a) 69,291 8,000 (61,291)
Vital Records-Birth 36,655 17,910 44% 41,000 41,000 -
Child Dev& Rehab Center 52,433 613 2% c) 39,609 30,759 (8,850)
Interest on Investments 9,077 6,237 104% 6,000 13,000 7,000
Grants& Donations 38,192 49,893 3326% a) 1,500 50,000 48,500
Miscellaneous 10,135 19,181 685% 2,800 20,000 17,200
Total Revenues 6,137,293 3,345,224 52% 6,381,547 6,716,524 334,977
Expenditures
Personnel Services 6,457,193 3,300,830 48% 6,845,133 6,630,572 214,561
Materials and Services 2,043,710 948,263 45% d) 2,090,131 2,584,740 (494,609)
Capital Outlay - 20,000 99% 20,200 20,000 200
Transfers Out 157,320 82,320 50% 164,640 164,640 -
Total Expenditures 8,658,223 4,351,413 48% 9,120,104 9,399,952 279,848)
(2,520,930) 1 006 189 (2,738,557) 55 129
Revenues less Expenditures ( , ) ,
Transfers In-General Fund 2,701,475 1,350,738 50% 2,701,475 2,701,475 -
Transfers In-PH Res Fund 33,000 - n/a - - -
Transfers In-Gen. Fund Other 65,100 32,550 50% 65,100 65,100 -
Total Transfers In 2,799,575 1,383,288 50% 2,766,575 2,766,575 -
Change in Fund Balance 278,645 377,099 28,018 83,147 55,129
Beginning Fund Balance 1,273,934 1,552,578 99% 1,570,821 1,552,578 (18,243)
Ending Fund Balance $ 1,552,578 $ 1,929,677 $ 1,598,839 $ 1,635,725 $ 36,886
a) Grants and contracts projected at amended contract amounts
b) Majority of fees are due annually and collected in December&January
c) Received quarterly, in arrears
d) M &S increased to reflect amended grants and contracts. Appropriation will be increased as necessary
Page 7
BEHAVIORAL HEALTH
Statement of Financial Operating Data
July 1, 2014 through
December 31, 2014
FY 2014 (50% of Fiscal Year) FY 2015
%of
Actual Actual Budget Budget Projection I $Variance
Revenues
Administrative Fee 8,260,932 5,605,386 50% 11,210,767 11,210,767 -
State Grants 7,801,239 4,256,902 44% a) 9,589,680 7,706,176 (1,883,504)
OHP Capitation 469,069 116,401 30% 390,000 436,046 46,046
Federal Grants 184,980 71,664 35% 204,849 201,879 (2,970)
Patient Fees 219,846 96,712 48% 201,610 175,472 (26,138)
Title 19 246,484 138,863 77% 180,300 186,279 5,979
Liquor Revenue 142,665 49,664 33% 151,000 151,000 -
Divorce Filing Fees 129,788 64,239 46% 140,600 140,600 -
Interfund Contract-Gen Fund 127,000 36,412 29% 127,000 127,000 -
School Districts 6,952 - 0% b) 65,000 - (65,000)
Federal Grant(ARRA) 63,750 - 0% 34,000 - (34,000)
Interest on Investments 21,190 15,582 80% 19,500 31,200 11,700
Rentals 16,000 1,500 8% 18,800 18,800 -
Marriage Licenses 6,540 3,925 60% 6,500 7,800 1,300
Local Grants 52,891 721,889 n/a c) - 748,081 748,081
Claims Reimbursement 12,918 - n/a - - -
State Miscellaneous 31,820 13,600 n/a - 13,600 13,600
Justice Reinvestment HB3194 120,000 - n/a - - -
Miscellaneous 28,157 7,581 143% 5,318 7,600 2,282
Total Revenues 17,942,221 11,200,320 53% 22,344,924 21,162,300 (1,182,624)
Expenditures
Personnel Services 12,415,866 7,013,828 45% 15,467,644 14,067,656 1,399,988
Materials and Services 6,738,744 3,042,484 34% 8,938,569 7,394,499 1,544,070
Capital Outlay - - 0% 100 - 100
Transfers Out 204,900 102,450 50% 204,900 216,902 (12,002)
Total Expenditures 19,359,510 10,158,762 41% 24,611,213 21,679,057 2,932,156
Revenues less Expenditures (1,417,289) 1,041,558 (2,266,289) (516,757) 1,749,532
Transfers In-General Fund 1,377,302 688,650 50% 1,377,302 1,377,302 -
Transfers In-Acute Care Svcs 293,593 93,797 50% 187,594 187,594 -
Total Transfers In 1,670,895 782,447 50% 1,564,896 1,564,896 -
Change in Fund Balance 253,606 1,824,005 (701,393) 1,048,139 1,749,532
Beginning Fund Balance 2,671,137 2,924,742 88% 3,313,248 2,924,742 (388,506)
Ending Fund Balance $2,924,742 $4,748,748 $2,611,855 $3,972,881 $ 1,361,026
a)Oregon Health Authority grant projected at amended contract amount
b)Contract not executed
c)Grant payments received in FY 2014 will be reported as FY 2015 revenue
Page 8
COMMUNITY DEVELOPMENT
Statement of Financial Operating Data
July 1, 2014 through
December 31, 2014
FY 2014 (50%of Fiscal Year) FY 2015
%of
Actual Actual Budget Budget Projection J $Variance
Revenues
Admin-Operations 40,102 25,052 49% a) 51,225 48,206 (3,019)
Admin-GIS 2,944 520 21% 2,500 2,500 -
Admin-Code Enforcement 261,188 151,849 56% 273,000 309,859 36,859
Building Safety 1,748,911 1,014,746 63% 1,616,713 1,858,579 241,866
Electrical 408,194 213,809 51% 418,506 418,506 -
Contract Services 264,039 162,719 77% 211,500 211,500 -
Env Health-On Site Prog 448,367 205,703 47% 437,358 437,358 -
Planning-Current 917,674 591,580 66% 902,876 1,060,999 158,123
a 7
Planning-Long Range _ 440,222 278,198 50% 560,658 572,451 11, 9 3
Total Revenues 4,531,641 2,644,177 59% 4,474,336 4,919,958 445,622
Expenditures
Admin-Operations 1,590,779 828,536 55% 1,500,181 1,500,181 -
Admin-GIS 123,751 61,467 48% 129,011 129,011 -
Admin-Code Enforcement 275,521 143,022 48% 297,852 297,852 -
Building Safety 688,035 400,779 49% b) 822,664 852,164 (29,500)
Electrical 217,271 119,475 51% 234,152 234,152 -
Contract Services 220,779 141,324 50% 281,699 281,699 -
Env Health-On Site Pgm 181,831 104,629 38% c) 274,228 279,228 (5,000)
Planning-Current 666,180 368,719 52% d) 706,730 738,230 (31,500)
Planning-Long Range 425,323 216,378 33% e) 646,018 663,993 (17,975)
Transfers Out(D/S Fund) 179,035 170,698 98% 173,673 173,673 -
Total Expenditures 4,568,505 2,555,026 50% 5,066,208 5,150,183 (83,975)
Revenues less Expenditures (36,864) 89,151 (591,872) (230,225) 529,597
Transfers In/Out
In: General Fund-L/R Planning 495,360 83,385 50% 166,770 166,770 -
Out:A&T Reserve (90,360) 100% (90,360) (90,360) -
Out: CDD Reserve Funds - - 0% (687,470) (687,470) -
Net Transfers In/Out 495,360 (6,975) (611,060) (611,060) -
Change in Fund Balance 458,496 82,176 (1,202,932) (841,285) 361,647
Beginning Fund Balance 1,578,705 2,037,201 128% 1,589,113 2,037,201 448,088
Ending Fund Balance $2,037,201 $2,119,377 $ 386,181 $1,195,916 $ 809,735
a) Reduction is due to vacant tenant space(projected at$20,000; no current tenant)
b)$22,000 for Building Division portion of Fee Study& Financial Plan and $7,500 for vehicle printers
c)$5,000 for Environmental Health portion of Fee Study& Financial Plan
d)$22,000 for Planning Division portion of Fee Study& Financial Plan and TML for retired staff
e)Senior Planner position and consulting fees
Note: Materials&Services appropriations for items b through e will be increased as necessary.
Page 9
ROAD
Statement of Financial Operating Data
July 1, 2014 through
December 31, 2014
FY 2014 (50% of Fiscal Year) FY 2015
%of
Actual Actual Budget Budget Projection I $Variance
Revenues
Motor Vehicle Revenue 11,300,058 5,734,093 51% a) 11,220,000 11,181,000 (39,000)
Forest Receipts 1,259,367 130 0% b) 1,140,950 1,140,950 -
Federal - PILT Payment 1,064,365 1,250,809 123% c) 1,020,000 1,250,809 230,809
Other Inter-fund Services 850,395 125,704 13% d) 971,700 971,700 -
Cities-Bend/Redmond/Sisters 1,097,444 83,423 10% e) 804,200 804,200 -
State Miscellaneous 595,804 602,629 100% 602,629 602,629 -
Sale of Equip& Material 275,086 72,719 27% 271,000 271,000 -
Assessment Payments(P&I) 15,058 97,571 43% 225,840 225,840 -
Mineral Lease Royalties 206,097 29,051 21% 140,000 140,000 -
Interest on Investments 49,562 33,715 105% 32,000 64,000 32,000
Miscellaneous 117,069 26,991 106% 25,500 45,000 19,500
Total Revenues 16,830,304 8,056,837 49% 16,453,819 16,697,128 243,309
Expenditures
Personnel Services 5,313,126 2,809,040 51% f) 5,555,695 5,630,775 (75,080)
Materials and Services 8,051,744 3,730,400 35% 10,622,604 10,622,604 -
Debt Service - 106,554 91% g) 117,000 106,554 10,446
Capital Outlay 121,455 1,204,984 14% h) 8,875,507 2,054,948 6,820,559
Transfers Out 450,000 600,000 100% 600,000 600,000 -
Total Expenditures 13,936,325 8,450,978 33% 25,770,806 19,014,881 6,755,925
Revenues less Expenditures 2,893,978 (394,141) (9,316,987) (2,317,753) 6,999,234
Trans In-Solid Waste 282,148 149,078 50% i) 298,156 298,156 -
Trans In -Transp SDC - - 0%j)k) 2,000,000 750,000 (1,250,000)
Trans In-Road Imp Res - - 0% j) 1,000 - (1,000)
Total Transfers In 282,148 149,078 6% 2,299,156 1,048,156 (1,251,000)
Change in Fund Balance 3,176,126 (245,063) (7,017,831) (1,269,597) 5,748,234
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 $9,777,639 $ 1,936,501 $8,753,106 $6,816,605
a) Per Year-to-date State Highway Fund Revenue Model
b) Payment received annually in February
c)PILT payment received July 2014
d) Inter-fund service billed at year end
e) Billed and collected upon completion of work
f) Projection includes expenditures for unforeseen/unbudgeted retirements
g) Final payments of two LID loans made in July 2014
h) Budget includes reserve funds for 5 year CIP
i)Transfers made quarterly
j)Transfer In -June 2015
k) Revised cash-flow estimate for CIP Projects extending into FY 16 Page 10
ADULT PAROLE &PROBATION
Statement of Financial Operating Data
July 1, 2014 through
December 31, 2014
FY 2014 (50%of Fiscal Year) FY 2015
%of
Actual Actual Budget Budget Projection $ Variance
Revenues
SB 1145 3,028,672 1,512,658 50% 3,025,187 3,025,187 -
DOC Measure 57 220,788 217,845 99% a) 220,788 217,845 (2,943)
Electronic Monitoring Fee 235,642 104,796 48% 220,000 209,000 (11,000)
Probation Superv. Fees 208,461 99,220 52% 190,000 198,000 8,000
Interfund -Sheriff 50,000 25,002 50% 50,000 50,000 -
Crime Prevention Grant 50,000 12,500 25% b) 50,000 50,000 -
CFC-Domestic Violence 70,242 17,560 37% b) 47,996 47,996 -
State Subsidy 14,677 7,480 49% 15,158 15,158 -
Alternate Incarceration 17,725 15,509 103% c) 15,000 20,000 5,000
Interest on Investments 7,807 4,173 68% 6,150 6,150 -
Probation Work Crew Fees 9,137 5,809 117% d) 4,950 6,000 1,050
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 1.1133194 458,143 - n/a - - -
Miscellaneous 671 220 44% 500 500 -
Total Revenues 4,384,428 2,022,773 53% 3,851,530 3,851,637 107
Expenditures
Personnel Services 3,343,789 1,760,171 49% 3,623,526 3,623,526 -
Materials and Services 1,107,365 476,683 41% 1,148,766 1,148,766 -
Capital Outlay - - 0% 100 - 100
Total Expenditures 4,451,154 2,236,854 47% 4,772,392 4,772,292 100
Revenues less Expenditures (66,726) (214,081) (920,862) (920,655) 207
Transfers In-General Fund 451,189 225,594 50% 451,189 451,189 -
Change in Fund Balance 384,463 11,513 (469,673) (469,466) 207
Beginning Fund Balance 747,520 1,131,982 110% 1,030,824 1,131,982 101,158
Ending Fund Balance $ 1,131,982 $ 1,143,496 $ 561,151 $ 662,516 $ 101,365
a)Annual payment received in July
b) Interfund grants. Received when invoiced
c) Invoiced quarterly. Greater utilization
d)One time payment from back-owing offender
e)Annual payment expected in February
Page 11
EARLY LEARNING HUB
Statement of Financial Operating Data
July 1, 2014 through
FY 2014 December 31, 2014
Note 1 (50%of Fiscal Year) FY 2015
%of
Actual Actual Budget Budget Projection I $Variance
Revenues
Federal Grants 258,463 67,119 25% 272,785 232,125 (40,660)
Title IV- Family Sup/Pres 21,994 - 0% a) 21,994 - (21,994)
HealthyStart Medicaid 60,561 23,223 39% 60,000 60,000 -
Youth Investment 124,493 - n/a - - -
State Grant 55,185 - n/a - - -
HealthyStart/R-S-G 249,125 84,591 33% 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 1,425 71% 2,000 2,000 -
Court Fines&Fees 77,873 38,543 50% 77,086 77,086 -
Interest on Investments 2,868 1,188 48% 2,500 2,500 -
Donations 50 - n/a - - -
Private Grant 130 - n/a - - -
Sale of Assets 450 - n/a - - -
Interfund Grants 329,624 7,260 100% 7,260 7,260 -
Total Revenues 1,321,991 223,350 30% 737,747 710,557 (27,190)
Expenditures
Personnel Services 501,770 128,339 50% 258,410 258,410 -
Materials and Services 1,402,021 264,432 30% b) 877,110 8.54,347 22,763
Total Expenditures 1,903,791 392,771 35% 1,135,520 1,112,757 22,763
Revenues less Expenditures (581,800) (169,421) (397,773) (402,200) (4,427)
Transfers In
General Fund 278,739 126,144 50% 252,288 252,288 -
General Fund -Other 89,350 44,675 50% 89,350 89,350 -
Total Transfers In 368,089 170,819 50% 341,638 341,638 -
Change in Fund Balance (213,711) 1,398 (56,135) (60,562) (4,427)
Beginning Fund Balance 548,572 334,861 105% 318,121 334,861 16,740
Ending Fund Balance $ 334,861 $ 336,259 $ 261,986 $ 274,299 $ 12,313
Note 1: Through June 30, 2014 activity included Children & Families Commission
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
December 31, 2014
FY 2014 (50%of Fiscal Year) FY 2015
%of
Actual Actual I Budget Budget Projection J $Variance
Operating Revenues
Franchise Disposal Fees 4,209,029 2,359,895 53% 4,413,809 4,413,809 -
Private Disposal Fees 1,518,056 805,774 52% 1,550,430 1,550,430 -
Commercial Disp. Fees 1,076,538 667,466 62% 1,082,144 1,082,144 -
Franchise 3% Fees 210,053 18,967 9% a) 210,000 210,000 -
Yard Debris 98,410 63,651 69% 92,000 92,000 -
Recyclables 33,345 21,828 49% 45,000 45,000 -
Special Waste 40,873 7,250 29% b) 25,000 25,000 -
Interest 11,028 8,329 83% 10,000 10,000 -
Leases 10,801 5,400 50% 10,801 10,801 -
Miscellaneous 21,508 13,452 67% 20,000 20,000 -
Total Operating Revenues 7,229,641 3,972,011 53% c) 7,459,184 7,459,184 -
Operating Expenditures
Personnel Services 1,777,663 923,344 48% 1,936,555 1,936,555 -
Materials and Services 3,214,375 1,356,994 39% 3,435,926 3,435,926 -
Debt Service 930,157 381,624 41% d) 929,794 929,794 -
Capital Outlay 25,895 70,471 31% 227,000 227,000 -
Total Operating Expenditures 5,948,091 2,732,433 42% 6,529,275 6,529,275 -
Operating Rev less Exp 1,281,550 1,239,578 929,909 929,909 -
Transfers Out
Road 282,148 149,078 50% e) 298,156 298,156 -
SW Capital & Equipment Reserve 545,000 550,000 36% f) 1,525,000 1,525,000 -
Total Transfers Out 827,148 699,078 38% 1,823,156 1,823,156 -
Change in Fund Balance 454,402 540,500 (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 $2,219,670 $ 534,756 $ 785,922 $ 251,166
a) Payments due April 15th
b) Unpredictable revenue
c) Revenues fluctuate with the weather/seasons
d) Payments made November and May
e)Transfer made quarterly
f)Transfer made as resources required
Page 13
RISK MANAGEMENT
Statement of Financial Operating Data
July 1, 2014 through
December 31, 2014(50%
FY 2014 of Fiscal Year) FY 2015
Actual Actual %of Budget Budget Projection I $Variance
Revenues
Inter-fund Charges:
General Liability 272,823 189,894 50% 379,793 379,793 -
Property Damage 326,526 196,152 50% 392,304 392,304 -
Vehicle 164,150 88,776 50% 177,550 177,550 -
Workers'Compensation 1,520,352 780,870 50% 1,561,804 1,561,804 -
Unemployment 318,566 161,004 51% 317,000 317,000 -
Claims Reimb-Gen Liab/Property 139,123 23,550 118% 20,000 27,000 7,000
Process Fee-Events/Parades 1,400 395 30% 1,300 1,300 -
Miscellaneous 14 - 0% 110 110 -
Skid Car Training 27,540 15,480 65% 24,000 24,000 -
Interest on Investments 15,567 10,368 69% 15,050 15,050 -
TOTAL REVENUES 2,786,061 1,466,489 51% 2,888,911 2,895,911 7,000
Direct Insurance Costs:
GENERAL LIABILITY
Settlement/Benefit 268,561 37,078
Defense 49,872 2,529
Professional Service 33,139 8,220
Insurance 161,994 165,361 a)
Loss Prevention 4,659 10,554
Miscellaneous 5,619 64
Repair/Replacement 4,531 4,974
Total General Liability 528,374 228,781 57% 400,000 440,000 (40,000)
PROPERTY DAMAGE
Insurance 166,668 178,556 a)
Repair/Replacement 211,158 2,451
Total Property Damage 377,826 181,007 72% 250,000 250,000 -
VEHICLE
Professional Service 875 236
Insurance 205 19
Loss Prevention 22,021 8,239
Repair/Replacement 69,276 32,620
Total Vehicle 92,377 41,114 34% 120,000 110,000 10,000
WORKERS'COMPENSATION
Settlement/Benefit 478,204 272,620
Professional Service 5,000 5,000
Insurance 155,474 105,645 a)
Loss Prevention 44,261 13,941
Miscellaneous 52,488 13,131
Total Workers'Compensation 735,427 410,338 68% 600,000 850,000 (250,000)
UNEMPLOYMENT-Settlement/Benefits 102,324 25,920 13% b) 200,000 180,000 20,000
Total Direct Insurance Costs 1,836,329 887,160 57% 1,570,000 1,830,000 (260,000)
Insurance Administration:
Personnel Services 324,005 149,757 45% 330,406 330,406 -
Materials&Srvc, Capital Out. &Tranfs. 146,109 67,201 34% 199,140 199,140 -
Total Expenditures 2,306,443 1,104,118 53% 2,099,546 2,359,546 (260,000)
Change in Fund Balance 479,618 362,371 789,365 536,365 (253,000)
Beginning Fund Balance 2,631,057 3,110,676 101% 3,074,957 3,110,676 35,719
Ending Fund Balance $3,110,676 $3,473,047 * $ 3,864,322 $ 3,647,041 $ (217,281)
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
December 31, 2014
FY 2014 (50%of Fiscal Year) FY 2015
%of
Actual Actual Budget Budget Projection I $Variance_
Revenues
Property Taxes-Current 6,258,760 6,086,431 94% a) 6,482,015 6,612,015 130,000
Property Taxes-Prior 203,163 111,524 81% 138,000 138,000 -
Federal Grants 46,514 - 0% b) 150,000 150,000 -
State Reimbursement 41,813 22,602 63% 36,000 36,000 -
Telephone User Tax 756,775 194,794 26% c) 750,000 750,000 -
Data Network Reim b. 43,943 - 0% d) 30,000 30,000 -
Jefferson County 29,758 27,181 91% 30,000 30,000 -
User Fee 53,229 48,067 107% d) 45,000 48,067 3,067
Police RMS User Fees 236,717 20,158 7% d) 295,788 295,788 -
Contract Payments 39,075 - 0% d) 11,000 11,000 -
Miscellaneous 45,553 8,489 94% 9,000 9,000 -
Claims Reimbursement 29,857 - n/a - - -
Interest 40,303 13,332 44% 30,600 30,600 -
Total Revenues 7,825,460 6,532,578 82% 8,007,403 8,140,470 133,067
Expenditures
Personnel Services 4,420,333 2,311,772 42% 5,521,419 5,521,419 -
Materials and Services 1,996,805 1,123,005 54% 2,077,868 2,077,868 -
Capital Outlay 66,498 230,161 66% e) 350,000 350,000 -
Total Expenditures 6,483,636 3,664,938 46% 7,949,287 7,949,287 -
Revenues less Expenditures 1,341,824 2,867,640 58,116 191,183 133,067
Transfers Out- Reserve Fund 7,800,000 - n/a - - -
Change in Fund Balance (6,458,176) 2,867,640 58,116 191,183 133,067
Beginning Fund Balance 10,398,030 3,939,854 116% 3,410,000 3,939,854 529,854
Ending Fund Balance $ 3,939,854 $ 6,807,494 $ 3,468,116 $4,131,037 $ 662,921
a)Current year taxes received beginning in October
b) Reimbursement grant. No eligible expenditures made yet in FY 2015
c)Quarterly payments
d)Annual billing in December
e) Parking lot progress payment
Page 15
Health Benefits Trust
Statement of Financial Operating Data
FY 2014 FY 2015
July 1,2014
Actual through December %of FY 2015 FY 2015 $Variance
31,2014(50%of Budget Budget Projection
Fiscal Year)
Revenues:
Internal Premium Charges $ 14,485,502 $ 7,982,589 51% a) $15,517,000 $15,966,200 $ 449,200
Part-Time Employee Premium 16,955 9,467 47% b) 20,000 18,934 (1,066)
Employee Monthly Co-Pay 813,125 431,720 53% b) 810,000 863,440 53,440
COIC 1,595,847 911,671 55% b) 1,670,000 1,823,343 153,343
Retiree/COBRA Co-Pay 1,061,986 548,612 44% b) 1,260,000 1,097,224 (162,776)
Prescription Rebates 154,981 94,328 86% 110,000 110,000 -
Claims Reimbursements&Misc 2,419 169 0% 50,000 50,000 -
Interest 67,057 41,416 58% 72,000 82,500 10,500
Total Revenues 18,197,871 10,019,972 51% 19,509,000 20,011,640 502,640
Expenditures:
Personnel Services(all depts) 129,509 61,494 42% 144,917 144,917 -
Materials&Services
Admin&Wellness
Claims Paid-Medical 11,633,134 6,434,330 51% c) 12,552,108 12,661,684 (109,577)
Claims Paid-Prescription 657,550 433,724 61% c) 709,494 786,003 (76,508)
Claims Paid-DentalNision 1,731,608 886,243 47% c) 1,868,398 1,782,179 86,219
Claims Refunds (182,448) (250,005) n/a - (250,005) 250,005
Stop Loss Insurance Premium 275,052 160,058 40% 400,000 350,000 50,000
State Assessments 67,753 - 0% 215,000 215,000 -
Administration Fee(EMBS) 333,188 202,320 59% 343,000 410,000 (67,000)
Preferred Provider Fee 49,712 19,859 35% 57,200 40,000 17,200
Other-Administration 42,969 22,707 51% 44,642 44,642 -
Other-Wellness 117,775 82,168 42% 195,970 195,970 -
Admin&Wellness 14,726,294 7,991,405 49% 16,385,812 16,235,473 150,339
Deschutes On-site Clinic
Contracted Services 850,209 372,707 40% 943,500 943,500 -
Medical Supplies 54,806 32,395 93% 35,000 70,000 (35,000)
Other 27,016 9,989 37% 26,777 26,777 -
Total DOC 932,031 415,091 41% 1,005,277 1,040,277 (35,000)
Deschutes On-site Pharmacy
Contracted Services 314,801 123,233 40% 306,000 306,000 -
Prescriptions 1,588,726 524,472 31% d) 1,696,000 1,573,417 122,583
Other 13,250 6,647 50% 13,321 13,321 -
Total Pharmacy 1,916,777 654,352 32% 2,015,321 1,892,738 122,583
Total Expenditures 17,704,610 9,122,342 47% 19,551,327 19,313,404 237,923
Change in Fund Balance 493,261 897,630 (42,327) 698,236 740,563
Beginning Fund Balance 11,967,822 $ 12,461,082 108% 11,585,710 12,461,082 875,372
Ending Fund Balance $ 12,461,082 ' $ 13,35$,712 $11,543,383 $13,159,318 $1,615,935
I %of Exp covered by Revenues 102.8% 109.8% 99.8% 103.6%1
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 Page 16
d) YTD Actual-Jul,Aug,Sep&Oct. Projection is YTD Annualized
FAIR AND EXPO CENTER
Statement of Financial Operating Data .
Through December 31, 2014
FY 2015-Year to Date(50%
FY 2014 of Year FY 2015
Actual Actual %of Budget Budget I Projection I $Variance
Operating Revenues
Events Revenues $ 458,147 $ 233,873 37.4% $ 625,000 $ 547,555 $ (77,446)
Storage 35,590 18,224 40.5% 45,000 47,224 2,224
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 - 3,177 4.7% a) 67,831 43,876 (23,956)
Concession % -Food 97,917 11,411 100.0% b) 11,411 11,411 -
Annual County Fair(net) 205,000 200,000 100.0% c) 200,000 245,000 45,000
Miscellaneous 6,648 8,937 113.1% 7,900 10,136 2,236
Total Operating Revenues 878,251 478,866 46.7% 1,025,911 973,970 (51,941)
Operating Expenditures:
General F&E Activities
Personnel Services 895,582 462,497 49.9% 926,183 922,896 3,287
Materials and Services 657,882 277,393 54.6% 508,386 559,115 (50,729)
Total Operating Expenditures 1,553,464 739,890 51.6% 1,434,569 1,482,012 (47,443)
I Results of Operations (675,213) (261,024) (408,658) (508,042) (99,384)1
Non-Operating Revenues
Transfer-General Fund 374,186 182,502 50.0% 365,000 365,000 -
Transfer-Room Tax-(Fund 160) 262,900 56,496 52.0% 108,544 110,770 2,226
Transfer-Fair&Expo Reserve 100,000 - n/a - - -
Interest 409 332 n/a - 331 331
Grants 176,289 280 n/a - 280 280
Rights&Signage 72,000 20,765 26.0% 80,000 104,765 24,765
Total Non-Operating Revenues 985,784 260,375 47.0% 553,544 581,146 27,602
Non-Operating Expenditures
Debt Service 112,974 68,281 60.8% 112,213 112,213 -
Capital Outlay 176,289 - 0.0% 100 - 100
Total Non-Operating Expenditures 289,263 68,281 60.8% 112,313 112,213 100
TRT-1%for Marketing
Revenues(Fund 170) - 21,798 7.5% 292,333 288,850 (3,483)
Less: Expenditures 14,980 21,798 7.5% 288,850 288,850 -
Net TRT 1%for Marketing (14,980) - 3,483 - (3,483)
Change in Fund Balance 6,328 (68,930) 36,056 (39,108) (75,164)
Beginning Fund Balance (6,673) (345) -0.4% 87,000 (345) (87,345)
Ending Fund Balance $ (345) $ (69,276) $ 123,056 $ (39,453) $ (162,510)
a) See Food & Beverage Activities Schedule
b) July and August Contract with Premier Services
c) Revenues and Expenses for the annual fair recorded in a separate fund and the available
net income is transferred to the Fair& Expo Center Fund
Page 17
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JUSTICE COURT
Statement of Financial Operating Data .
July 1, 2014 through
December 31, 2014
FY 2014 (50% of Fiscal Year) FY 2015
%of
Actual Actual Budget Budget Projection I $Variance
Revenues
Court Fines &Fees 425,632 174,030 39% a) 450,000 443,838 (6,162)
State Miscellaneous - - 0% 600 600 -
Interest on Investments 653 272 33% 815 815 -
Total Revenues 426,285 174,302 39% 451,415 445,253 (6,162)
Expenditures
Personnel Services 407,456 210,404 51% 416,045 416,045 -
Materials and Services 183,148 _ 88,264 53% b) 166,093 140,177 25,916
Total Expenditures 590,605 298,668 51% 582,138 556,222 25,916
Revenues less Expenditures (164,319) (124,365) (130,723) (110,969) 19,754
Transfers In-General Fund 140,819 37,200 50% 74,398 74,398 -
Change in Fund Balance (23,500) (87,165) (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 $ 43,152 $ 51,296 $ 93,746 $ 42,450
a) Historically, largest portion of revenue collected in Spring months
b)$25,000 in software maintenance paid out in July
Page 19
CAPITAL PROJECTS
• Campus Improvement
• North County Campus
Deschutes County
Campus Improvement(Fund 463)
Inception through December 31, 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 9,437 400 9,837
Total Resources 1,676,053 400 1,676,453
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 346,380 336,387 682,767
"Stone Building" 720 - 720
Internal Service Fund Charges 7,477 - 7,477
Total Materials &Services 1,340,066 336,387 1,676,453
Revenues less Expenditures $ 335,987 $ (335,987) -
Notes:
A. Remaining proceeds from the FF&C borrowing for the OSP/911 Building.
Completed Projects
JRF 12/31/2014
r- Deschutes County
North County Services Building
Inception through December 31,2014
ACTUAL
Received and Encumbrances Project to
Expended &Commitments Date Projected
RESOURCES:
Rental 500 - 500 500
Expended from Fund 142 for Design Center 1,427,013 - 1,427,013 a) 1,427,013
Transfers in:
Fund 140 for Unger Remodel 36,169 712,011 748,180 b) 748,180
Fund 142(FY 2012) 600,000 - 600,000 600,000
Fund 140 for Antler Building (P&I) - 151,736 151,736 151,736
Interest Revenue 9,377 - 9,377 9,377
Total Resources $ 2,073,059 $ 863,747 $ 2,936,806 $ 2,936,806
EXPENDITURES:
Design Center-Hwy 97
Land&Building 1,402,013 - 1,402,013 1,402,013
Architecture/Design 47,092 - 47,092 47,092
Utilities 25,037 1,000 26,037 26,037
Fees, Permits&SDCs 323 - 323 323
Other 3,723 - 3,723 3,723
Total Design Center 1,478,187 1,000 1,479,187 1,479,187
Antler Building
Land&Building 601,050 - 601,050 601,050
Building Improvements 42,364 - 42,364 42,364
Personal Property 27,016 - 27,016 27,016
Interest 2,981 - 2,981 2,981
Other 928 - 928 _ 928
Total Antler Building 674,339 - 674,339 674,339
Unger Building Remodel
Remodel Contstruction - 600,000 600,000 600,000
Architecture/Design 39,385 19,000 58,385 58,385
Relocation Costs 7,000 9,200 16,200 16,200
Fees&Permits - 20,000 20,000 20,000
Furniture, Fixtures&Equipment 5,657 44,343 50,000 50,000
Other 1,790 - 1,790 1,790
Total Unger Building Remodel 53,832 692,543 746,375 746,375
Other
Internal Service Fund Charges 33,102 - 33,102 33,102
Evergreen School 3,803 - 3,803 3,803
Total Expenditures 2,243,263 693,543 2,936,806 2,936,806
Net $ (170,203) $ 170,203 - $ -
a)The property was purchased in FY 2011 with resources from Fund 142-General County Projects. Also,$25,000
was paid to the architect from Fund 142 in FY 2011.
b) The resources for the Unger remodel will be providced by Fund 140.
c) The costs incurred through June 30,20015 for alternate facilities for Justice Court and Parole&Probation
will paid paid from Fund 462.
EASTERN OREGON COUNTY ASSOCIATION
Conference Call
January 13, 2015
10 a.m.
Please call 888-693-8686 and enter conference #8151350
Agenda
1. Call Meeting to Order
2. Discussion of Workplan
3. Dues Structure
4. Other Items
5. Adjourn
EOCA Work Plan FY 2014-15
Federal Regulation & Land Management Issues
Including but not limited to:
a. PILT/SRS
b. Blue Mt. Forest Plan Revision
c. Federal Forest Lands Management
d. B2H Siting
i. Threatened & Endangered Species listings, i.e. Sage Grouse, etc.
e. Naval Bombing Range
f. Waters of the U.S.
g. Columbia River Treaty
h. Wild horses
County PILT Base Payment Program Revenue _ Total
Baker $784,574 $10,000.00 $6,317 $16,317.00
Gilliam $85,876 $5,000.00 $6,317 $11,317.00
Grant $630,591 $5,000.00 $6,317 $11,317.00
Harney $1,072,835 $10,000.00 $6,317 $16,317.00
Malheur $2,472,317 $10,000.00 $6,317 $16,317.00
Morrow $247,146 $5,000.00 $6,317 $11,317.00
Sherman $135,929 $5,000.00 $6,317 $11,317.00
Umatilla $1,004,676 $10,000.00 $6,317 $16,317.00
Union $907,532 $10,000.00 $6,317 $16,317.00
Wallowa $420,578 $5,000.00 $6,317 $11,317.00
Deschutes $1,753,135 $10,000.00 $6,317 $16,317.00
Total $85,000 $69,487 $154,487
