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2015-336-Minutes for Meeting June 15,2015 Recorded 7/16/2015 DESCHUTES BLANKENSHIP, COUNTY CLERK yy ��U NANCY COMMISSIONERS' JOURNAL 0711612015 08;13;46 AM 111111111111111111 III -rs o -- <>‹,Z Deschutes County Board of Commissioners 1300 NW Wall St., Bend, OR 97701-1960 (541) 388-6570 - Fax (541) 385-3202 - www.deschutcs.org MINUTES OF WORK SESSION DESCHUTES COUNTY BOARD OF COMMISSIONERS MONDAY, JUNE 15, 2015 Present were Commissioners Tammy Baney and Alan Unger; Commissioner Anthony DeBone was out of the office. Also present were Tom Anderson, County Administrator; Erik Kropp, Deputy County Administrator; David Doyle, County Counsel; and,for a portion of the meeting, Judith Ure, Administration; Wayne Lowry, Finance; EDCO representative Roger Lee; and four other citizens. No media representatives were in attendance. Vice Chair Unger opened the meeting at 1:35 p.m. 1. Consider Approval of Business Loan Requests. Judith Ure explained that the fund has a balance of$135,000. The current requests total approximately $75,000. Robyn Sharp of EDCO, Bruce Barrett, Eric Stroebel of BBSI and Bill Kuhn of the Bank of the Cascades came before the Board. Ms. Sharp explained the business loan process. The due diligence committee members review the applications separately and return replies to her. She then sends the compiled responses to the company. When the company representatives respond, the committee meets with them, after which the due diligence committee makes a recommendation. They were unanimous on these two. Minutes of Board of Commissioners' Work Session Monday, June 15, 2015 Page 1 of 6 Pages There is always some risk involved, since these are businesses that may not have a lot of resources on their own. One of these is for expansion/growth and the other for relocation. The first company, Integrated 3D LLC, has strong leadership. They manufacture prototypes, mostly in metal. They were in The Dalles but were interested in Redmond. They are looking to add twelve employees. They are capital intensive due to the product line. BANEY: Move approval of the $24,000 forgivable loan. UNGER: Yes. VOTE: BANEY: Yes. UNGER: Vice Chair votes yes. Mr. Sharp said the second request is from Kollective Technologies, Inc. (FKA Kontiki), which started out in Sunnyvale, California. This is the kind of company they want here. The representatives like the idea of Central Oregon where some employees can even buy a home. They operate a cloud-based, real- time system. They committed to bringing in at least twenty-five people to Bend. It was explained that the company has more capitalization than the first one, but a move is very expensive overall and is a piece of the funding puzzle. They appreciate seeing some support at the local level. Commissioner Baney noted that assisting them shows they want this kind of business here. This is a piece of the bigger package, with the State and local entities being involved. This kind of support is appreciated, as it is very dog-eat-dog where they are now. It is nice for a company to actually pay to keep their people. It is a great addition to this kind of tech field here. They are now in Bend with other new companies, acting as kind of an anchor. Ms. Sharp stated that they are trying to create a tech district. Smaller companies have a hard time getting people and support. This gives them options. It was noted that these are very different applicants as to size and scale, but add diversity. The will have a six-figure average income. Minutes of Board of Commissioners' Work Session Monday, June 15, 2015 Page 2 of 6 Pages Commissioner Unger asked how the State engages in this process. Commissioner Baney said the risk to the County is minimal because the company has to pay it back if they do not add the required number of employees. BANEY: Move approval of the loan for $50,000. UNGER: Second. VOTE: BANEY: Yes. UNGER: Vice Chair votes yes. The Board was asked if testimonials from companies regarding how the loan has assisted them would help. Commissioner Baney indicated she would like to see Y those. She also asked for information on how or if the cities are supporting these efforts. 2. Finance Update. Wayne Lowry said that rates continue to rise; the pool that uses 50 cents as a basis point went up to 54 cents last week. Active investments are up to 86 basis points. The State has policies as to what they can do with it. Most was in the pool when he joined the County. They cannot get a decent return on investment in less than two years. The loans create cash flow when they mature. Over time they will have a better feel for cash flow. Some will come due and be year, might laced this but mi ht issue at a lower rate. p Y Mr. Lowry stated that the semi-annual Investment Advisory Committee meeting is this week. There are two new members. He said that the County has 37 vacant positions, mostly in health, 911 and the Sheriffs Office. There will probably always be 30 or more as some positions experience a high turnover. There are 16 major funds. They now have the 2016 approved budget columns completed. The budget still needs to be adopted, but was approved by the Budget Committee. The major funds all project an ending balance, which is equal to or higher than the 206 beginning balance. The general fund has had a good year. Collections are up. They are trying to get more exact with budget numbers and not under- estimate. Minutes of Board of Commissioners' Work Session Monday, June 15, 2015 Page 3 of 6 Pages Community Development continues to be robust compared to the past five years, and even compared to last year. Much of the ending fund balance will go into reserves, as that still needs to be built back up. Commissioner Baney asked if he is comfortable with the 7-cent increase in the Sheriffs Office fund, or if that is too aggressive. It is good if they plan to bank some reserves, but she did not hear whether this is the case. Mr. Lowry replied that the ending year balance is slightly above the anticipated amount. He feels they recognize the savings in the past. They did some work regarding the 7 cents and feels it is a better option that doing this long-term over five years. With this amount authorized, it should hold for a while, depending on inflation and growth. Mr. Kro pp noted that next year is the last year of the labor agreement as well. Commissioner Unger asked if they have the right people at the table to keep things going well. Jim Ross is retiring and so is the Sheriff. Mr. Anderson stated that he is nervous about the growth; they project an increase of 1% for each year. They did not expand the jail staff. There are concerns about capacity, tourism and County population growth. This will have some impact on staffing, but they are not proposing to grow in this way. The 7 cents may be gone sooner than they planned. They expect the new TRT amount is not meant to pay for basic operations. There are some moving parts that will play out over the next year. Commissioner Baney stated she does not want them making reactive hiring decisions, but they did ask for four jail deputies and some nursing assistants. Mr. Kropp said that the positions could be changed administratively. Mr. Lowry explained that the Road Department's motor vehicle revenue is coming in higher than anticipated, after being stagnant for a long time. They assume it will be flat next year, based on registrations and fuel purchases. Mr. Anderson noted that with population growth and more tourism, this should increase. Forest receipts were budgeted according to anticipated payments. PILT payments may not come in until fall as this is waiting Congressional authorization. Commissioner Unger said he is confused about the relationship of PILT and Rural Schools funding. Mr. Lowry noted that they do not know the amount yet or its basis. Minutes of Board of Commissioners' Work Session Monday, June 15, 2015 Page 4 of 6 Pages Mr. Lowry stated that there is robust activity at Solid Waste; it is higher than last year, perhaps up 9% in a year. They are looking at 5% additional operating expenses to hire another equipment operator and expand open days and hours. The Health Benefits Trust fund continues to perform well. The only striking thing is expenditures for some paid claims. The prescription projection is higher than anticipated —this is not the DOC pharmacy, but outside pharmacies. The Hep C drug is very expensive and cannot be offered in a cost-effective way through the DOC. They are adding $1.2 million to the ending balance in spite of this. The fund can change dramatically from year to year, as there are some random elements involved. They have received a few stop-loss checks as well. It has been a good year overall. 3. Other Items. Judith Ure stated that the legislative conference call scheduled changed with the Board not able to participate in the last meeting, which was skipped. They will start these up again on June 23. She will find out if these can be scheduled weekly until the end of the session. She had a conversation with the manager of Bend Spay & Neuter. They used to do an annual report with the shelters, and she wants to talk about the use of spay and neuter grant funds and the benefit to the community. They are not happy that they did not get more or the entire grant. They want to talk about cost/benefit and how others use this type of money. The funds went to one of the partners of the Coalition and she did not know about it. They have a specialist visiting on June 20 and want her to meet with the Board. Commissioner Baney asked if the Board is in a position to answer this person's questions or what they might be. If it is a request for further investment by the County, the answer is probably no. She has met with them before, and is not sure this will help manage expectations. Ms. Ure explained that they want to air their ideas about spay and neuter, and funding. The criterion is not that narrowly defined to what BSNP handles, which is trap-neuter-release or helping some low-income people. The program includes education and helping animals that do not have owners. They wanted all of the grant funds. Minutes of Board of Commissioners' Work Session Monday, June 15, 2015 Page 5 of 6 Pages The review panel consists of Dog Board members, who assign points and make recommendations for funding based on the criteria and whether guidelines are followed. There is a formula and averages. Jeanine Faria of Finance helped with computing the numbers, and they had a big panel this year. The Dog Board was originally brought in to take the burden off the Commissioners. They do the best they can to be fair. Commissioner Baney said that the County already does a match. You do not see results right away in any case, so it is hard to quantify. Commissioner Unger noted that the shelters often import animals from outside the area, and he does not see that as a local benefit. Ms. Ure stated the Board might not want to get involved too much, as it is a lot of work for just the match portion of the $12,500. Mr. Kropp noted that the humane societies come in to see the Board about once a year to report, since they are county-funded. Brightside/Redmond also just hired a new director. He asked if BSNP should attend at the same time. Mr. Anderson said that they could perhaps talk about refining the process. Being no other items discussed, the meeting was adjourned at 3:00 p.m. DATED this Day of 2015 for the Deschutes County Board of Commissioner. Anthony DeBone, Chair aut._ Alan Unger, Vice Chair ATTEST: i ti .. Tammy Baney, Co issioner Recording Secretary Minutes of Board of Commissioners' Work Session Monday, June 15, 2015 Page 6 of 6 Pages f%)-rES c% esce Z Deschutes County Board of Commissioners 1300 NW Wall St., Suite 200, Bend, OR 97701-1960 (541) 388-6570 - Fax (541) 385-3202 - www.deschutes.org WORK SESSION AGENDA DESCHUTES COUNTY BOARD OF COMMISSIONERS 1:30 P.M., MONDAY, JUNE 15, 2015 1. Consider Approval of Business Loans —Judith Ure; Representative(s) of EDCO 2. Finance Update — Wayne Lowry 3. 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)(c),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 388-6.572. 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(wdeschutcs.org. 1 1 U I _ s 1 s CD 4 j�_ s c 1 o co 9 0 M - 1 I N 1" r O 1.. _ r U 1 1 I "),,,o, ..,.... V 1 -o Ov, $ . 4 r 3 1 1 r ./ g ,?.._; Q n q m _. I 1 co -N C,/- /4 __V ■ j j I v cn v co 0 --' ' V; 1 ED CO MOVE START GROW BRIEFING PAPER i3D MFG Request for: Deschutes County Economic Development Fund Company Name: Integrated 3D LLC, dba i31) MFG Company Request: $24,000 Committee Recommendation: $24,000 Proposed Job Creation at Application: 12 new employees by May 31, 2017 Average Pay for 12 new employees: $74.5K (Bend only) Average Pay across total company employment: $69.2K (Bend and The Dalles) Industry: Manufacturing— 3D production and prototyping Website: www.i3dmfg.com COMPANY BACKGROUND: i3D MFG located its manufacturing in The Dalles and began production and payroll in April 2014. The company initially considered Central Oregon for all operations and that idea remains on the table for future consideration. It is the first metal printing and finished goods, 31) manufacturing service bureau located in the Pacific Northwest. The company's headquarters (executive offices and sales group) is located at 1001 SW Disk Drive, Suite 110, Bend, 97702. T3D MFG offers cutting edge 3D metal manufacturing for rapid prototypes and production parts for aerospace, medical, firearms, energy, outdoor, automotive and UAV industries. APPLICANT REVIEW: The Due Diligence Committee of Bruce Barrett, Business Consultant; Bill Kuhn, Senior Vice President, Bank of the Cascades; Eric Strobel, Area Manager at BBSI and Robyn Sharp, Bend Area Manager at EDCO met with Erin Stone, CEO and Chad Cooper, CSO on May 14, 2015 to review the Economic Development Fund application, address questions and make a final recommendation concerning support of a loan to i3D MFG. The committee did a thorough review of the long term viability of i3D MFG. The inquiry focused on: executive leadership, principles' investment, financial history and projections, long-term customer base, competitors in the market and the company's ability to service the explosive demand in the 3D industry —projected at over$20 billion by 2018. The committee's assessment was that strengths included: a strong executive team with specific 3D experience, a diverse customer base, an impressive existing client list, industry leaders in the technology and key positioning in a high demand, rapidly changing industry. The company is in line to purchase 7 EOS DMLS (direct metal laser sintering) machines which are in high demand but limited supply. I3D MFG owns the full parameter site license of all of its DMLS machines allowing production of highly innovative products with new materials not currently available at other DMLS service bureaus. The company is currently growing their capacity in inventory of machines as opposed to investing in the purchase of a building. Strategically this will allow them to fulfill larger orders and multiple orders in Economic Development for Central Oregon 705 SW Bonnett Way,Suite I000 Bend,OR 97702 54 1.388.3236 www.edcoinfo.com EDCO MOVE START GROW service to their customers. Additionally it allows for the possibility of centrally locating the entire operation. The committee acknowledged the company's rapid growth model requires high capital investment but determined that the company leadership, industry specific expertise, multiple revenue streams (prototyping, production, 3D design and engineering), key client relationships and manufacturing expertise in a disruptive technology all point to long term success and profitability. There is strong reason to believe that i31) MFG will meet or exceed its hiring goals providing outstanding jobs in Bend. EDCO RECOMMENDATION Based on the complete applicant review by the Due Diligence committee, EDCO is recommending the Deschutes County Commissioners approve a $24,000 Economic Development loan to i3D MFG. The loan will support 12 new, full-time, permanent positions in Bend, for total employment of 15 to be reached by May 31, 2017 and thereafter maintained for four consecutive quarters. Conditions include: • Providing quarterly employment data and financial updates (upon request) from the award date through termination of the yet-to-be executed agreement with Deschutes County. • Failure to meet or maintain employment levels will result in either full or partial repayment of the loan. Economic Development for Central Oregon 705 SW Bonnett Way,Suite 1000 Bend, OR 97702 541.388.3236 www.edcoinfo.com ED a) MOVE START GROW BRIEFING PAPER Kollective Technologies Incorporated Request for: Deschutes County Economic IDevelopm.ent Fund Company Name: Kollective Technologies, Inc. FKA, Kontiki Company Request: $50,000 Committee Recommendation: $50,000 Proposed Job Creation at Application: 25 new employees by May 31, 2017 Average Pay for 12 new employees: $127K (Bend only) Average Pay across total company employment: $135K (Bend and Sunnyvale, CA) Industry: High Technology, SaaS (Software as a Service) Website: www.kollective.com COMPANY BACKGROUND: Kollective Technologies is a privately held venture-backed company relocating from Silicon Valley to Bend, Oregon. Over 50 employees are working in the United State and the UK. Kollective is the leading cloud-based provider of enterprise video solutions with over 70 Fortune 2000 customers. Kollective's video delivery software allows companies to accomplish corporation-wide reach and engagement. Currently there are 37 employees in the headquarters in Sunnyvale, CA, several of whom will relocate to Bend. The remaining positions are to be filled by local talent when possible. Bend has seen strong growth in the high tech sector and Kollective aims to become a key player in the local, emerging market by offering attractive career opportunities to strengthen the overall segment and workforce. The company plans to locate in the Bend Tech facility at 1001 Emkay in Bend. APPLICANT REVIEW: The Due Diligence Committee of Bruce Barrett, Business Consultant; Bill Kuhn, Senior Vice President, Bank of the Cascades; Eric Strobel, Area Manager at BBSI and Robyn Sharp, Bend Area Manager at EDCO met with Dan Vetras, CEO on May 14, 2015 to review the Economic Development Fund application, address questions and make a final recommendation concerning support of a loan to Kollective Technologies, Inc. The committee expressed initial concern with the heavy investment in sales and marketing and the projected time frame before profitability. Mr. Vetras explained that the company could be profitable sooner but the sales model changed and it will take 2-3 years to fully convert to the new model. With subscription based sales, 80% of customers are signing up for three years of service and 98% are renewing. The company currently has $15 million in bookings to capture through the fourth year operating as a subscription service. Relocating to Bend will mean approximately $300,000 in savings from their current costs in Silicon Valley. As a typical technology-based start-up, substantial investment is needed for scaling marketing and sales efforts to capture the market momentum. Kollective currently has over 80 customers who deploy the technology across their entire employee base. Economic Development for Central Oregon 705 SW Bennett Way,Suite 1000 Bend,OR 97702 541.388.3236 www.edcoinfo.com ME ED CO STAOVRT GROW Kollective has high employee costs due to market demand for software engineers. Moving to Bend will decrease compensation costs by 20% initially. The company plans to compete for talent by maintaining a competitive compensation package with benefits and stock options, and by becoming a contributing member of the Bend community supporting the quality of life assets that employees enjoy. EDCO RECOMMENDATION: Based on the complete applicant review by the Due Diligence Committee, EDCO is recommending the Deschutes County Commissioners approve a $50,000 Economic Development loan to Kollective Technologies, Inc. The loan will support 25 new, full-time, permanent positions in Bend to be reached 31, 2017 thereafter maintained for four consecutive quarters. In addition securing this level by May and therca to Y Y q g of employer in Central Oregon will be a key asset to growing the tech sector and bringing high-quality talent to the area. Conditions include: • Providing quarterly employment data and financial updates (upon request) from the award date through termination of the yet-to-be executed agreement with Deschutes County. • Failure to meet or maintain employment levels will result in either full or partial repayment of the loan. Economic Development for Central Oregon 705 SW Bonnett Way, Suite 1000 Bend, OR 97702 541 388 3236 www.edcoinfo.com Monthly Meeting with Board of Commissioners Finance Director/Treasurer AGENDA June 15, 2015 (1) Monthly Investment Report -- May 2015 (2) May 2015 Financials to to C) CO CO CO ti o .0 Q o d' o :3-9 0 ,-,-...° 0 0 o Je O4. ,- rn rn - gu-) cooti ttooLm C N } OGC? � 4CiQ �a. 0 d _� L1 ♦ ♦ Z 0 ^° DS__ __. of■ 0, co u) rn H n ti v nNi +° 4, E ai aCi 47 N N In N: )0 o n o p V ■ r O C7u t1) U MOCDF- 0 '' c r a1 ciacor- Cre C g a 0 0 Ys ' 000 2o. 2 '. — >- • • • N J M , ti h I a to rn a' U 4E' Crj Cvj J Ca) m c -- E co coo coo E U R 0 e} E ` z LL O CO Q to y 0> 0 c o o e o e v e e e 0 C a. O O It 10 0 10 10 0 1117 r O o CD D C Co 0 N N It) N N r N 0 r r a. in r., CO ZS 0 yi a) H m ,. 0 LL E o o C E — Na E 0wcl, In g y 0 C .�N (0 N 3 i 0 G to O Cl E ctf 0 CO 0 0 C To E.D. d - °' 0- m 2 -o } uo a) ~ CO • LI N CCII - .= 0 y c. C C 0 U D lL m i- U F• o D - / d T* CU e ° e 0 ° ° O 0 o" a rrl6.. o �' ap o N rte.+ N r to • • o N T r M y co a a- co 412 2 to N 8 a° 0 0000on N CD E=co _>N > oogoorn Cr) T ti0 o o c R C'7 ~ i6 m O - - CDCDOCI) C) ti C C)0N M N d' U Z N O �- co _ N y O L f» 44 c ) L° °' I,' 0 -° a)o ~, m '";" i 4.0 aO .o h, ' 4.,, -0 S! t ',14: 0 CD W it w 0 .n it -r) w Q ] © D- 0 0 `) Q0 C 1- dc'i O V OU ~ 0m �r� 0 Deschutes County Investments i Portfolio Management Portfolio Details-Investments May 31,2015 Purchase Maturity Days To Ratings Coupon Par Market Book Call CUSIP Security Broker Date Date Maturity Moodys S&P Rate YTM 365 Value Value Value Date UMP972002570 Umpqua Bank 6/7/2014 6/7/2015 6 0.4000 0.4056 240,000 240,000 240,000 3692G5F7 General Electric-Corporate N CASTLE 9/17/2013 6/30/2015 29 AA+ Al 2,3750 0.8650 1,400,000 1,402 310 1,401,686 36962G5F7 General Electric-Corporate N CASTLE 1/10/2014 6/30/2015 29 AA+ Al 2.3750 0.5005 545,000 545,899 545,819 - - SYS10316 Umpqua Bank 7/9/2013 7/9/2015 38 0.5000 0.5069 2,000,000 2,000,000 2,000,000 45906KDG76 International Bonds for Recons CASTLE 12/19/2014 9/1/2015 92 AAA Aaa 0.4430 0.4565 1,220,000 1,218,719 1,218,619 - - 86459DAB2 Morgan Hill Redev-B CASTLE 10/1/2014 9/1/2015 92 AA- 1.1200 0.4501 750,000 750,953 751,252 - - 064159BA3 'Bank of Nova Scotia CASTLE 4/3/2014 10/9/2015 130 A+ Aa2 0.7500 0.6206 540,000 540,599 540,247 - - 88059EGU2 Tennessee Valley Authority CASTLE 12/4/2014 11/1/2015 153 0.4337 0.4472 418,000 417,239 417,229 532457AN8 Eli Lilly&Co. CASTLE 3/24/2014 1/1/2016 214 kA- A2 6.5700 0.5005 1,408,000 1,456,998 1,457,565 - - 17275RAC6 Cisco Systems Inc CASTLE 2/27/2014 2/22/2016 266 AA- Al 5.5000 0.5501 1,874,000 1,941 127 1,940,793 - - e - ._.. Corp . ._... / /2 .._. ._ . . 1 .. 2/3/2016 06406HCG20 Bank of New York Mellon CASTLE 4/4/2014 3/4/2016 277 A+ Al 0.7000 x.6810 1,000,000 1,001 720 1,000,142 3133734F6 Federal Home Loan Bank CASTLE 5/2/2014 4/15/2016 319 AA+ Aaa 0,7720 0.5998 650,000 650,377 650.970 - - 478160AY0 Johnson&Johnson CASTLE 1/7/2014 5/15/2016 349 AAA Aaa 2.1500 0.6200 1,529,000 1,553,479 1,551,155 - - 120022332 Lewis&Clark Bank 12/8/2014 6/8/2016 373 1.0000 1.0139 240,000 240,000 240,000 949746QU8 Wells Fargo Corporate Note VINISP 2/20/2014 6/15/2016 380 A+ A2 3.6760 0.7504 1,000,000 1,030 560 1,030,077 - - 949746QU8 Wells Fargo Corporate Note CASTLE 10/2/2014 6/15/2016 380 A+ A2 3.6760 0.8701 1,000,000 1,030 560 1,028,877 - - 949746QU8 Wells Fargo Corporate Note CASTLE 12/12/2014 6/15/2016 380 A+ A2 3.6760 0.8600 1,000,000 1,030 560 1,029,004 686053CF4 Oregon School Boards Assoc CASTLE 3/7/2014 6/30/2016 395 A+ Aa2 0.0000 0,9993 3,000,000 2,974,650 2,968,036 31359YBY2 Federal National Mtg Assn CASTLE 10/16/2014 7/15/2016 410 0.3535 03650 1,693,000 1,681,758 1,686,184 88059EMP6 Tennessee Valley Authority CASTLE 10/29/2014 7/15/2016 410 0.4902 0.5068 2,000,000 1,986 320 1,988,835 - - 78008TLB8 Royal Bank of Canada CASTLE 11/26/2014 7/20/2016 415 AA- Aa3 2.3000 0.8002 1,630 000 1,659,536 1.657,531 - - 949748FL9 Wells Fargo Corporate Note DA DAV 12/9/2014 7/20/2016 415 A+ A2 1.2500 0.8335 1,000,000 1,003 610 1,004,688 9128280X1 U.S.Treasury MBS 6/19/2014 7/31/2016 426 AA- Aaa 1.5000 0.5480 1,000,000 1,013 130 1,011,022 -._ Hathaway / 520_... . 084670883 Berkshire Hathawa Inc Incg P CASTLE 12/9/2014 8/15/2016 441 AA Aa2 2.2000 0.6902 2,000,000 2,037 520 2,036,124- 8%26/2015 3134G5GE9 Federal Home Loan Mt Cor CASTLE 12/2/2014 8/26/2016 452 AA+ Aaa 0.5700 0.5403 3,000,000 3,000 240 3,000,493 '3133EDUM2 Federal Farm Credit Bank CAST LE 2/23/2015 9/9/2016 466 AA+ Aaa 0.6400 0.6400 2,000,000 2,002,600 2,000,000 9/9/2015 31359YLS4 Federal National Mtg Assn PJ 3/5/2014 9/15/2016 472 AA+ Aaa 0.7784 0.8120 672,000 667,242 665,142 90521APH5 MUFG Union Bank MBS 3/11/2015 9/26/2016 483 A+ A2 1.5000 1.1128 1,800,000 1,812,564 1,809.002 8/26/2016 90521APH5 MUFG Union Bank CASTLE 3/17/2015 9/26/2016 483 A+ A2 1.5000 1.0849 775,000 780,410 779,198 8/26/2016 3134G3K33 Federal Home Loan Mtg Corp CASTLE 4/14/2015 9/27/2016 484 AA+ Aaa 0.7000 0/000 1 000,000 999 790 1 000 000 6/27/2015 3130A1CD8 Federal Home Loan Bank CASTLE 7/17/2014 9/28/2016 485 AA+ Aaa 1.1250 0.7278 2,000,000 2,005,180 2,004,691 9/28/2015 89114QAE8 Toronto Dominion Bank CASTLE 5/8/2015 10/19/2016 506 AA- Aal 2.3750 0,8202 1,800,000 1,838,808 1,838,402 - - 3130A3B45 Federal Home Loan Bank MBS 10/28/2014 10/28/2016 515 AA+ Aaa 0.7000 0.6592 750,000 750,443 750,248 10/28/2015 912828RM4 U.S.Treasury CASTLE 12/27/2013 10/31/2016 518 AA+ Aaa 1.0000 0.7273 1,000,000 1,007 580 1,003,817 - - 3133EEBU3 Federal Farm Credit Bank PJ 12/10/2014 11/14/2016 532 AA+ Aaa 0.6000 0,6481 2,000,000 1,999,460 1,998,613 - - 06050TLR1 Bank of America Corporate CASTLE 5/13/2014 11/14/2016 532 A A2 1.1250 1.0503 1,000,000 1,001,100 1,001,068 - - 3133ECWV2 Federal Farm Credit Bank CASTLE 12/17/2013 12/7/2016 555 AA+ Aaa 0.8750 0.7219 2,100,000 2,110,416 2,105,026 - - 064159DA1 Bank of Nova Scotia CASTLE 6/9/2014 12/13/2016 561 A+ Aa2 1.1000 0.9102 1,800,000 1,803,870 1,805,166 - - 06406HCA5 Bank of New York Mellon Corp CASTLE 4/23/2014 1/17/2017 596 A+ Al 2.4000 1.0673 2,000,000 2,047,000 2,042,640 12/18/2016 912828SC5 U.S.Treasury CASTLE 1/16/2014 1/31/2017 610 AA+ Aaa 0.8750 0.8437 2,000,000 2,011 560 2,001,029 7426510N9 Private Expt Fdg PJ 11/20/2014 2/15/2017 625 1.3750 0.7989 3,000,000 3,029,400 3,029,152 - - 88059E4C5 Tennessee Valley Authority CASTLE 5/15/2015 3/15/2017 653 0.6840 0.7094 2,443,000 2,411,730 2,412,690 - - 064159DZ6 Bank of Nova Scotia CASTLE 5/1/2014 3/17/2017 655 A+ Aa2 0.8000 0.9058 1,000,000 999,070 998,129 3/17/2016 984135AB9 Berkshire Hathaway Inc CASTLE 4/10/2015 4/1/2017 670 AA Aa2 5.1500 1.0603 370,000 395,005 397,381 - 912828550 U.S.Treasury - WF 1/17/2014 4/30/2017 699 AAA Aaa 0.8750 0.9500 2,000,000 2,011,400 1 997 176 - 91159HHD5 US Bancorp CASTLE 4/23/2015 5/15/2017 714 A+ Al 1.6500 0.8820 1,000,000 1,012,400 1,014,815 4/15/2017 3135GOZD8 Federal National Mtg Assn PJ 10/7/2014 5/16/2017 715 AA+ Aaa 2.0000 1.1271 3,000,000 3,046 530 3,039,988 5/16/2016 961214CH4 Westpac CASTLE 4/7/2015 5/19/2017 718 AA- Aa2 1.2000 1.0609 2,000,000 2,005 680 2,005,389 WASH FED CD Washington Federal CD 5/20/2015 5/22/2017 721 0.9000 0.9125 200,000 200,000 200,000 - - g 2 1,460,000 1,497,361 1,493,070 3136FPY67 Federal National Mtg Assn -__VINISP 2/7/2014 5/23/2017 722 AA+ Aaa 2.0500 0.8853 Mtg 1,000,000 985,530 978,448 31359MEL3 Federal National Mt Assn CASTLE 12/23/2013 6/1/2017 731 AA+ Aaa 1,0614 1.1153 31359MEL37 Federal National Mtg Assn CASTLE 1/24/2014 6/1/2017 731 AA- Aaa 1.0812 1.1361 1,050,000 1,034,807 1,026,948 - - 31771CS97 FICO Strip CASTLE 12/9/2014 6/6/2017 736 Aaa 1.0191 1,0647 1,028,000 1,010,123 1,006,582 - - 29270CYZ2 Bonneville Power Administratio CASTLE 4/24/2014 7/1/2017 761 AA- Aal 1 1970 1.1705 670,000 669,685 670,364 - - 84247PHS3 Southern CA Public Power Autho CASTLE 6/17/2014 7/1/2017 761 AA- 1.1450 1.1803 1,000,000 996,830 999,280 - - 3137EADV8 Federal Home Loan Mtg Corp MBS 5/29/2015 7/14/2017 774 Aaa 0.7500 0.7870 1,000,000 999,220 999,222 - - 3135GOZF3 Federal National Mtg Assn VINISP 4/6/2015 7/28/2017 788 AA+ Aaa 1,0700 0.8649 2,000,000 2,010,080 2,008,269 7/28/2016 912828TM2 U.S.Treasury CASTLE 9/10/2014 8/31/2017 822 0.6250 1.0613 1,000,000 998,280 990,361 - 912828TM2 U.S.Treasury CASTLE 2/19/2015 8/31/2017 822 0.6250 0.9199 1,000,000 998,280 993,467 - - 313383J138 Federal Home Loan Bank VINISP 12/26/2013 9/27/2017 849 AA+ Aaa 1.0000 1.2502 1,000,000 1,003 620 994,344 - - _ Mtg ........... 0_.... 0.9429_....._..._. -_.._ .. .._51. 63... 9/27/2015 3136GOC74 Federal National Mt Assn VINISP 2/3/2014 9/27/2017 849 AA+ Aaa 1 0000 1,050,000 1.051 932 1 051 363 31771KAD90 FICO Strip DA DAV 12/10/2014 11/30/2017 913 Aaa 1.2053 1 2673 2,000,000 1,947,560 1,938,864 - - 88059FAZ4 Tennessee Valley Authority CASTLE 11/21/2014 12/15/2017 928 AA+ 1.2054 1.2681 1,059,000 1,021,638 1,026,095 9612145Z5 Westpac CASTLE 3/5/2015 1/12/2018 956 AA- Aa2 1.6000 1.4900 2,000,000 2,009 080 2,005,597 - - 31771 EAL5 FICO Strip CASTLE 2/24/2015 2/8/2018 983 1.2525 1 3180 1,260,000 1,224,821 1 216 909 - - 31771EAL5 FICO Strip CASTLE 2/25/2015 2/8/2018 983 1.2575 1.3234 740,000 719,339 714,591 - - 06050TLY6 Bank of America-Corporate CASTLE 5/14/2015 3/26/2018 1,029 A A2 1.6500 1.5696 2,000,000 2,000,420 2,004,406 - - 06050TLY6 Bank of America-Corporate CASTLE 5/21/2015 3/26/2018 1,029 A A2 16500 1.5400 1,000,000 1,000,210 1,003,016 - - 904121NC0 Umatilla School District PJ 5/7/2015 6/15/2018 1,110 AA+ 1.4300 1.4298 750,000 750,885 750,000 - - 3130A25R3 Federal Home Loan Bank MBS 6/19/2014 6/19/2018 1,114 AA+ Aaa 1.0000 1.0256 2,000,000 2,000,660 1,998,475 6/19/2015 939307HF4 Hillsboro SD Pension Bonds PJ 3/30/2015 6/30/2018 1,125 Aa3 1.7320 1.6496 985,000 995,106 987,399 - - 3134G6HA43 Federal Home Loan Mtg Corp CASTLE 5/29/2015 9/18/2018 1,205 AA+ Aaa 1.5000 1.4438 1,000,000 1,002,410 1,001,767 9/18/2015 3136G16B0 Federal National Mtg Assn VIN ISP 1/21/2014 12/27/2018 1,305 AA+ Aaa 0.7500 1.8200 1,000,000 1,000,360 978,842 6/27/2015 Local Govt Investment Pool 0,5000 0.5000 43,342,853 43,342 853 43,342,853 Bank of the Cascades 0.5000 0.5000 5,542,085 5,542,085 5,542,085 - - -_. 147,783,937, 148,170,276 148,017,725 Memorandum Date: June 9, 2015 To: Board of County Commissioners Tom Anderson, County Administrator From: 1:\:C Wayne Lowry, Finance Director RE: Monthly Financial Reports Attached please find May 2015 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 May 31, 2015(92% of FY 2014 Fiscal Year) FY 2015 FY 2016 %of Actual Actual Budget Budget Projection I $Variance Approved Revenues Property Taxes-Current 21,906,239 23,112,826 102% a) 22,736,401 23,162,826 426,425 24,090,700 Property Taxes- Prior 704,120 598,373 104% 576,500 623,373 46,873 500,000 Other General Revenues 2,116,386 2,057,230 92% b) 2,247,299 2,247,299 - 2,552,960 Assessor 875,381 804,766 92% c) 876,137 876,137 - 795,202 County Clerk 1,276,019 1,370,056 116% 1,181,190 1,481,190 300,000 1,534,420 BOPTA 16,097 13,342 83% c) 16,117 16,117 - 11,154 District Attorney 226,973 185,858 102% d) 182,612 296,212 113,600 182,612 Tax Office 236,278 209,207 94% c) 222,199 222,199 - 192,379 Veterans 80,787 62,202 61% 101,986 101,986 - 70,900 Property Management 91,900 22,000 88% 25,000 25,000 - 75,000 Grant Projects 2,000 - n/a - - - - Total Revenues 27,532,179 28,435,861 101% 28,165,441 29,052,339 886,898 30,005,327 Expenditures Assessor 3,559,750 3,361,336 89% 3,793,770 3,753,770 40,000 4,125,299 County Clerk 1,293,531 1,279,182 83% 1,536,210 1,536,210 - 1,624,716 BOPTA 59,895 56,050 79% 70,777 70,777 - 65,634 District Attorney 5,382,874 4,814,204 83% 5,835,377 5,485,377 350,000 6,146,851 Tax Office 796,232 724,405 83% 877,907 857,907 20,000 865,513 Veterans 292,672 283,471 80% 354,989 354,989 - 388,779 Property Management 248,054 241,849 94% 258,569 258,569 - 293,574 Grant Projects 130,054 - n/a - - Non-Departmental 1,432,177 1,010,633 89% e) 1,139,696 1,039,696 100,000 1,163,643 Total Expenditures 13,195,239 11,771,130 85% 13,867,295 13,357,295 510,000 14,674,009 Transfers Out 16,327,584 13,909,795 92% 15,116,394 15,116,394 - 15,614,696 Total Exp&Transfers 29,522,823 25,680,925 89% 28,983,689 28,473,689 510,000 30,288,705 Change in Fund Balance (1,990,644) 2,754,936 (818,248) 578,650 1,396,898 (283,378) Beginning Fund Balance 10,371,843 8,381,199 109% 7,692,433 8,381,199 688,766 8,630,800 Ending Fund Balance $ 8,381,199 $ 11,136,135 $ 6,874,185 $ 8,959,849 $2,085,664 $8,347,422_ IFY 2016 Ending Balance as a percentage of FY 2016 tax revenues 33.9%1 a) Current year taxes received beginning in October b) PILT received in July-$500,000 c) YTD Actual includes four quarters of A&T Grant d) Federal and State grant and Charges for Services in excess of amounts included in the budget e) Transfer to Personnel ( Fund 650 )will not be required Page 1 COMM JUSTICE-JUVENILE Statement of Financial Operating Data , July 1, 2014 through May 31, 2015(92% of FY 2014 Fiscal Year) FY 2015 FY 2016 %of Actual Actual Budget Budget Projection I $Variance Approved Revenues OYA Basic& Diversion 322,574 282,108 79% a) 359,149 329,000 (30,149) 382,817 State Grant - 82,128 90% b) 91,379 112,000 20,621 91,379 Inmate/Prisoner Housing 47,550 78,300 196% c) 40,000 85,000 45,000 55,000 Jail Funding HB#2712 36,311 36,226 99% a) 36,568 36,568 - 36,568 Food Subsidy 23,988 15,002 63% d) 24,000 18,000 (6,000) 24,000 Interfund Grant- Gen Fund 20,000 15,000 75% a) 20,000 20,000 - 20,000 Interest on Investments 7,611 8,850 126% e) 7,000 8,700 1,700 7,000 Leases 5,200 6,879 n/a f) - 9,100 9,100 7,200 SB#1065-Court Assess. 17,335 22,172 370% g) 6,000 24,000 18,000 17,000 Contract Payments 7,415 7,719 172% h) 4,500 8,000 3,500 6,000 Discovery Fee 1,870 - 0% i) 3,800 - (3,800) - Case Supervision Fee - 7,226 n/a j) - 7,500 7,500 6,000 Federal Grants 9,434 1,205 n/a k) - 1,205 1,205 - CFC Interfund Grant 125,429 - n/a - - - - Miscellaneous 909 1,126 110% 1,025 1,025 - 950 Total Revenues 625,626 563,941 95% 593,421 660,098 66,677 653,914 Expenditures Personnel Services 4,887,572 4,592,742 89% e) 5,146,491 5,008,000 138,491 5,319,157 Materials and Services 1,035,701 926,515 91% e) 1,021,392 1,015,000 6,392 1,153,324 Capital Outlay - - 0% 1,100 - 1,100 100 Transfers Out-Veh Reserve 3,660 2,745 75% 3,660 3,660 - 3,660 Total Expenditures 5,926,933 5,522,003 89% 6,172,643 6,026,660 145,983 6,476,241 Revenues less Expenditures (5,301,306) (4,958,062) (5,579,222) (5,366,562) 212,660 (5,822,327) Transfers In-General Fund 5,368,346 4,920,982 92% 5,368,346 5,368,346 - 5,464,591 Change in Fund Balance 67,040 (37,080) (210,876) 1,784 212,660 (357,736) Beginning Fund Balance _ 1,177,566 1,244,605 100% 1,250,000 1,244,605 (5,395) 1,271,324 Ending Fund Balance $ 1,244,605 $ 1,207,526 $1,039,124 $1,246,390 $ 207,266 $ 913,588 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 14.1% a) Payments received quarterly. Decrease in projection due to inability to procure grant-specific service b) Additional grant awards. Payments received quarterly c) Increase in projection due to out-of-County detention revenue d) Based on detention population number trends e) Projection based on annualizing year to date f) Sub-lease of space to Rimrock 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 May 31, 2015(92% of FY 2014 Fiscal Year) FY 2015 FY 2016 %of Actual Actual Budget Budget Projection $Variance Approved Revenues(Funds 701 &702) Law Enf Dist Countywide 20,624,082 21,054,004 103% 20,365,842 21,270,236 904,394 23,138,385 Law Enf Dist Rural 12,526,331 12,517,767 98% 12,751,766 12,878,592 126,826 13,467,486 Total Revenues 33,150,413 33,571,771 101% 33,117,608 34,148,828 1,031,220 36,605,871 Expenditures(Fund 255) Sheriff's Services 2,308,182 2,300,806 91% 2,533,673 2,527,820 5,853 2,942,625 Civil/Special Units 1,132,029 1,120,608 94% 1,192,980 1,214,377 (21,397) 1,205,467 Automotive/Communications 1,701,586 1,583,261 84% 1,886,365 1,885,024 1,341 1,934,375 Investigations/Evidence 1,418,744 1,471,494 90% 1,627,803 1,608,437 19,366 1,751,548 Patrol 8,247,222 7,691,702 88% a) 8,712,500 8,399,695 312,805 8,814,658 Records 761,260 713,197 89% 798,805 771,024 27,781 775,751 Adult Jail 14,277,113 13,952,483 91% b) 15,397,472 15,305,145 92,327 16,035,619 Court Security 294,563 279,132 92% c) 302,867 339,815 (36,948) 311,175 Emergency Services 194,888 362,162 94% 387,102 379,037 8,065 220,485 Special Services 1,352,528 1,397,159 84% d) 1,655,424 1,597,146 58,278 1,590,250 Training 506,938 452,658 82% 551,318 551,210 108 576,528 Other Law Enforcement Svcs 801,895 701,487 86% e) 811,498 765,151 46,347 807,198 Non-Departmental 81,701 66,737 92% 72,813 72,813 - 93,312 Total Expenditures 33,078,650 32,092,887 89% 35,930,620 35,416,694 513,926 37,058,991 Revenues less Expenditures 71,763 1,478,884 (2,813,012) (1,267,867) 1,545,145 (453,120) DC Comm Syst Reserve 200,000 200,000 100% 200,000 200,000 - 200,000 Transfer to Reserve Funds 200,000 200,000 100% 200,000 200,000 - 200,000 Change in Fund Balance (328,237) 1,078,884 (3,213,012) (1,667,867) 1,545,145 (853,120) Beginning Fund Balance 9,553,793 9,225,556 120% 7,658,937 9,225,556 1,566,619 7,153,040 Ending Fund Balance $ 9,225,556 $ 10,304,440 $ 4,445,925 $ 7,557,689 $ 3,111,764 $6,299,920 a) Less than planned Personnel expenses due to unfilled positions and lower M & S expenses b) Less than planned Personnel expenses due to unfilled positions and decrease in capital purchases c) Unplanned employee cashout due to retirement d) Less than planned Personnel expenses for Marine Patrol e) Less than planned Personnel expenses due to unfilled position during the year Page 3-A SHERIFF -Fund 255 Statement of Financial Operating Data July 1, 2014 through May 31, 2015(92% of FY 2014 Fiscal Year) FY 2015 FY 2016 %of Actual Actual Budget Budget Projection $Variance Approved Revenues(Fund 255) Law Enf Dist Countywide 20,817,324 20,506,873 81% 25,428,019 22,304,444 (3,123,575) 27,574,824 Law Enf Dist Rural 12,278,716 11,586,014 78% 14,948,526 13,112,251 (1,836,275) 15,784,087 Total Revenues 33,096,040 32,092,887 79% 40,376,545 35,416,694 (4,959,851) 43,358,911 Expenditures(Fund 255) Sheriff's Services 2,308,182 2,300,806 91% 2,533,673 2,527,820 5,853 2,942,625 Civil/Special Units 1,132,029 1,120,608 94% 1,192,980 1,214,377 (21,397) 1,205,467 Automotive/Communications 1,701,586 1,583,261 84% 1,886,365 1,885,024 1,341 1,934,375 Investigations/Evidence 1,418,744 1,471,494 90% 1,627,803 1,608,437 19,366 1,751,548 Patrol 8,247,222 7,691,702 88% a) 8,712,500 8,399,695 312,805 8,814,658 Records 761,260 713,197 89% 798,805 771,024 27,781 775,751 Adult Jail 14,277,113 13,952,483 91% b) 15,397,472 15,305,145 92,327 16,035,619 Court Security 294,563 279,132 92% c) 302,867 339,815 (36,948) 311,175 Emergency Services 194,888 362,162 94% 387,102 379,037 8,065 220,485 Special Services 1,352,528 1,397,159 84% d) 1,655,424 1,597,146 58,278 1,590,250 Training 506,938 452,658 82% 551,318 551,210 108 576,528 Other Law Enforcement Svcs 801,895 701,487 86% e) 811,498 765,151 46,347 807,198 Non-Departmental 81,701 66,737 92% 72,813 72,813 - 93,312 Total Expenditures 33,078,650 32,092,887 89% 35,930,620 35,416,694 513,926 37,058,991 Revenues less Expenditures $ 17,390 ,. - $4,445,925 $ - $(4,445,925) $ 6,299,920 a) Less than planned Personnel expenses due to unfilled positions and lower M& S expenses b) Less than planned Personnel expenses due to unfilled positions and decrease in capital purchases c)Unplanned employee cashout due to retirement d) Less than planned Personnel expenses for Marine Patrol e)Less than planned Personnel expenses due to unfilled position during the year Page 3-B SHERIFF-Expenditure Detail Statement of Financial Operating Data July 1,2014 through May 31,2015(92% FY 2014 of Fiscal Year) FY 2015 FY 2016 %of Actual Actual Budget Budget Projection $Variance Approved Expenditures Sheriffs Services Personnel 1,342,795 1,305,461 91% 1,431,828 1,440,450 (8,622) 1,473,213 Materials&Services 965,387 995,345 92% 1,086,745 1,087,370 (625) 1,390,412 Capital Outlay - - 0% 15,100 - 15,100 79,000 Total Sheriffs Services 2,308,182 2,300,806 91% 2,533,673 2,527,820 5,853 2,942,625 Civil/Special Units Personnel 1,027,640 997,459 93% 1,073,870 1,086,953 (13,083) 1,089,450 Materials&Services 104,389 123,150 103% 119,010 127,424 (8,414) 109,469 Capital Outlay - - 0% 100 - 100 6,548 Total Civil/Special Units 1,132,029 1,120,608 94% 1,192,980 1,214,377 (21,397) 1,205,467 Automotive/Communications Personnel 400,169 370,711 93% 399,334 404,210 (4,876) 429,293 Materials&Services 1,265,667 1,212,551 82% 1,486,931 1,471,114 15,817 1,476,782 Capital Outlay 35,750 - 0% 100 9,700 (9,600) 28,300 Total Automotive/Communications 1,701,586 1,583,261 84% 1,886,365 1,885,024 1,341 1,934,375 Investigations/Evidence Personnel 1,277,983 1,320,891 90% 1,470,106 1,441,180 28,926 1,528,335 Materials&Services 140,761 150,603 96% 157,597 167,257 (9,660) 160,613 Capital Outlay - - 0% 100 - 100 62,600 Total Investigations/Evidence 1,418,744 1,471,494 90% 1,627,803 1,608,437 19,366 1,751,548 Patrol Personnel 7,450,178 6,856,456 89% 7,728,332 7,466,221 262,111 7,824,291 Materials&Services 547,770 498,185 78% 636,868 588,414 48,454 625,432 Capital Outlay 249,274 337,060 97% 347,300 345,060 2,240 364,935 Total Patrol 8,247,222 7,691,702 88% 8,712,500 8,399,695 312,805 8,814,658 Records Personnel 659,297 612,984 89% 692,244 667,128 25,116 663,829 Materials&Services 101,963 100,213 94% 106,461 103,896 2,565 111,922 Capital Outlay - - 0% 100 - 100 - Total Records 761,260 713,197 89% 798,805 771,024 27,781 775,751 Adult Jail Personnel 11,899,534 11,547,829 91% 12,675,178 12,658,483 16,695 13,363,913 Materials&Services 2,069,651 1,893,035 88% 2,149,314 2,128,454 20,860 2,227,142 Capital Outlay 63,176 56,588 60% 94,215 63,177 31,038 172,948 Transfer Out-Jail(D/S&Cap Proj) 244,752 455,031 95% 478,765 455,031 23,734 271,616 Total Adult Jail 14,277,113 13,952,483 91% 15,397,472 15,305,145 92,327 16,035,619 Court Security Personnel 284,173 270,715 92% 292,715 330,894 (38,179) 301,472 Materials&Services 10,390 8,417 84% 10,052 8,921 1,131 9,703 Capital Outlay - - 0% 100 - 100 - Total Court Security 294,563 279,132 92% 302,867 339,815 (36,948) 311,175 Emergency Services Personnel 169,170 132,434 90% 147,942 144,473 3,469 160,660 Materials&Services 25,718 229,728 96% 239,060 234,564 4,496 20,625 Capital Outlay - - 0% 100 - 100 39,200 Total Emergency Services 194,888 362,162 94% 387,102 379,037 8,065 220,485 Special Services Personnel 1,152,258 1,100,618 86% 1,273,721 1,226,000 47,721 1,235,676 Materials&Services 183,769 174,115 78% 223,703 213,358 10,345 246,074 Capital Outlay 16,500 122,426 77% 158,000 157,788 212 108,500 Total Special Services 1,352,528 1,397,159 84% 1,655,424 1,597,146 58,278 1,590,250 Training Personnel 385,634 377,189 90% 416,955 417,716 (761) 430,076 Materials&Services 121,303 75,469 56% 134,263 133,494 769 146,452 Capital Outlay - - 0% 100 - 100 Total Training 506,938 452,658 82% 551,318 551,210 108 576,528 Other Law Enforcement Services Personnel 731,122 619,930 86% 717,594 679,087 38,507 713,299 Materials&Services 70,773 69,254 85% 81,310 73,761 7,549 87,699 Capital Outlay - 12,303 98% 12,594 12,303 291 6,200 Total Other Law Enforcement Svcs 801,895 701,487 86% 811,498 765,151 46,347 807,198 Non-Departmental Materials&Services 81,701 66,737 92% 72,813 72,813 - 93,312 Total Non-Departmental 81,701 66,737 92% 72,813 72,813 93,312 Total Expenditures $ 33,078,650 $32,092,887 89% $35,930,620 $35,416,694 $ 513,926 $ 37,058,991 Page 4 LED#1 -Countywide Statement of Financial Operating Data July 1, 2014 through May 31, 2015(92% of FY 2014 Fiscal Year) FY 2015 FY 2016 %of Actual Actual Budget Budget Projection $Variance Approved Revenues Tax Revenues-Current 16,698,208 17,605,812 102% a) 17,292,244 17,645,812 353,568 19,688,313 Tax Revenues- Prior 532,040 430,717 119% 360,700 445,717 85,017 451,000 SB 1145 1,630,823 1,629,017 100% 1,628,947 1,629,017 70 1,733,117 Sheriff Fees 365,577 296,503 141% b) 210,000 320,000 110,000 250,000 Concealed Handgun License - 148,041 99% 150,000 160,000 10,000 150,000 Jail Funding HB 3194 107,806 107,805 100% 107,806 107,806 - 107,806 Jail Funding HB 2712 36,311 36,226 79% 46,143 36,226 (9,917) 36,224 State Grant 85,781 268,203 314% c) 85,370 292,933 207,563 85,370 Prisoner Housing 329,918 161,679 202% d) 80,000 220,000 140,000 220,000 Inmate Telephone Fee 83,297 37,089 46% e) 80,000 40,000 (40,000) 35,000 Federal Grants 20,897 10,072 50% f) 20,000 10,072 (9,928) - Work Center Work Crews 69,723 27,559 55% 50,000 45,000 (5,000) 50,000 Contracts with Des County 475,815 75,130 124% g) 60,632 85,286 24,654 118,225 Inmate Commissary Fees 32,480 34,016 136% h) 25,000 37,000 12,000 30,000 Interest 50,563 55,170 138% 40,000 60,000 20,000 40,000 Donations-"Shop with a Cop" 38,361 71,368 110% 65,000 71,368 6,368 66,058 Miscellaneous 66,441 59,597 93% 64,000 64,000 - 77,272 Total Operating Revenues 20,624,082 21,054,004 103% 20,365,842 21,270,236 904,394 23,138,385 EXPENDITURES &TRANSFERS DC Sheriffs Office 20,817,324 20,506,873 81% 25,207,970 22,304,444 2,903,526 27,574,824 DC Comm Systems Reserve 80,000 80,000 100% 80,000 80,000 - 80,000 Transfer to Reserve Fund 100,000 100,000 100% 100,000 100,000 - 100,000 Total Expenditures 20,997,283 20,686,873 81% 25,387,970 22,484,444 2,903,526 27,754,824 Change in Fund Balance (373,200) 367,131 (5,022,128) (1,214,208) 3,807,920 (4,616,439) Beginning Fund Balance 6,507,110 6,133,909 117% 5,242,177 6,133,909 891,732 4,616,439 Ending Fund Balance $ 6,133,909 $ 6,501,040 $ 220,049 $4,919,702 $4,699,653 $ - a)Current year taxes received beginning in October b) Fees from distressed property sales and civil papers projected to exceed budget due to continued higher volume c) Homeland Security Grant for communications equipment awarded in September d)SB 395 inmate reimbursement revenue is projected to exceed budget due to number of repeat DUll inmates e) Inmate telephone fees will be less due to changes in commission fees on interstate calls f) Inmate State Criminal Alien Assistance Program (SCAAP)grant revenue received in Qtr 1 and was less than planned g)Transfer from Fund 240 for Court Security will be higher than planned h) Higher than anticipated inmate population Page 5 LED#2-Rural 702 Statement of Financial Operating Data July 1, 2014 through May 31, 2015(92% FY 2014 of Fiscal Year) FY 2015 FY 2016 %of Actual Actual Budget Budget Projection $Variance Approved Revenues Tax Revenues- Current 7,988,657 8,393,009 101% a) 8,272,852 8,413,009 140,157 8,783,959 Tax Revenues- Prior 262,227 209,864 124% 169,000 217,864 48,864 216,000 Des Cty Transient Room Tax 2,838,797 2,791,278 96% 2,920,654 2,920,654 - 3,151,787 City of Sisters 486,678 479,424 92% 523,010 523,010 - 543,930 Marine Board License Fee 155,221 62,887 37% b) 169,000 110,000 (59,000) 130,000 State Grant 124,246 72,173 55% c) 130,600 108,600 (22,000) 108,000 Court Fines& Fees 135,023 125,269 96% 130,000 130,000 - 130,000 Contracts with Des County 119,984 111,197 91% 121,650 121,650 - 125,810 US Forest Service 101,375 62,080 81% 76,500 76,500 - 76,500 School Districts 65,088 48,401 88% d) 55,000 72,000 17,000 55,000 Federal Grants 84,285 49,775 119% e) 42,000 49,775 7,775 20,000 Bureau of Reclamation 24,023 5,541 21% f) 27,000 15,000 (12,000) 27,000 Interest 21,715 30,368 145% 21,000 33,000 12,000 21,000 SB#1065 Court Assessment 17,435 22,172 148% 15,000 24,000 9,000 24,000 Federal Grants-BLM 16,213 - 0% g) 10,000 - (10,000) - Donations&Grants- Private 12,030 17,030 n/a - 17,030 17,030 - Miscellaneous 73,333 37,301 54% h) 68,500 46,500 (22,000) 54,500 Total Revenues 12,526,331 12,517,767 98% 12,751,766 12,878,592 126,826 13,467,486 EXPENDITURES&TRANSFERS DC Sheriffs Office 12,278,716 11,586,014 78% 14,948,526 13,112,251 1,836,275 15,784,087 DC Comm Systems Reserve 120,000 120,000 100% 120,000 120,000 - 120,000 Transfer to Reserve Fund 100,000 100,000 100% 100,000 100,000 - 100,000 Total Expenditures _ 12,498,716 11,806,014 78% 15,168,526 13,332,251 1,836,275 16,004,087 Change in Fund Balance 27,614 711,754 (2,416,760) (453,659) 1,963,101 (2,536,601) Beginning Fund Balance 3,046,683 3,074,297 127% 2,416,760 3,074,297 657,537 2,536,601 Ending Fund Balance $ 3,074,297 $ 3,786,051 $ - $2,620,638 $2,620,638 $ - a)Current year taxes received beginning in October b) Marine patrol hours less than planned due to two less marine patrol deputies this year c) DUI' overtime grant reimbursements will be less than planned d)Quarterly billing in arrears. Bend/La Pine will exceed budget for the year e) HIDTA Grant overtime reimbursement will exceed planned amount for the year f)Quarterly billing in arrears and patrol hours will be less than planned for the year g) BLM notified DCSO that contract would not be renewed after FY 2015 Budget was adopted h) Restitution, records copy fees, and sale of scrap material will be less than planned Page 6 1 PUBLIC HEALTH Statement of Financial Operating Data July 1,2014 through May 31, 2015(92% of FY 2014 Fiscal Year) FY 2015 FY 2016 %of Actual Actual Budget Budget Projection $Variance Approved Revenues State Grant 2,878,140 3,054,790 95% a) 3,202,798 3,150,846 (51,952) 2,715,364 Environmental Health-Lic Fac 767,248 779,783 100% b) 779,450 800,000 20,550 802,450 OMAP 812,441 863,642 132% 655,250 975,000 319,750 1,023,650 Family Planning Exp Proj 400,900 181,122 33% 550,000 230,000 (320,000) 250,000 Interfund Grants&Contract 95,011 476,913 386% a) 123,618 645,557 521,939 64,000 Grants(Intergvt, Pvt, & Local) 139,171 73,396 27% 269,678 97,696 (171,982) - Patient Insurance Fees 232,968 124,163 63% 196,400 152,462 (43,938) 181,200 State Miscellaneous 229,520 70,046 43% a)c) 162,352 150,336 (12,016) 150,000 Federal Payments 161,576 129,337 86% a) 150,335 171,491 21,156 167,085 Vital Records-Death 100,535 116,375 116% 100,000 126,000 26,000 100,000 Health Dept/Patient Fees 80,653 42,721 53% 80,216 49,150 (31,066) 41,800 Contract Payments 92,637 7,538 11% a) 69,291 8,000 (61,291) - Vital Records-Birth 36,655 33,775 82% 41,000 41,000 - 40,000 Child Dev&Rehab Center 52,433 25,568 65% c) 39,609 30,759 (8,850) 30,759 Interest on Investments 9,077 13,950 233% 6,000 15,200 9,200 13,900 Grants& Donations 38,192 54,616 3641% a) 1,500 55,000 53,500 9,229 Miscellaneous 10,135 36,599 1307% 2,800 37,000 34,200 600 Total Revenues 6,137,293 6,084,334 95% 6,430,297 6,735,497 305,200 5,590,037 Expenditures Personnel Services 6,457,193 5,990,220 88% 6,794,032 6,550,000 244,032 6,833,680 Materials and Services 2,043,710 1,804,248 82% d) 2,189,982 2,189,982 - 2,200,072 Capital Outlay - 23,301 78% 30,050 30,050 - 100 Transfers Out 157,320 123,480 75% 164,640 164,640 - 117,640 Total Expenditures 8,658,223 7,941,249 87% 9,178,704 8,934,672 244,032 9,151,492 Revenues less Expenditures (2,520,930) (1,856,915) (2,748,407) (2,199,175) 549,232 (3,561,455) Transfers In-General Fund 2,701,475 2,476,353 92% 2,701,475 2,701,475 - 2,701,475 Transfers In-PH Res Fund 33,000 - n/a - - - 58,723 Transfers In-Gen. Fund Other 65,100 48,825 75% 65,100 65,100 - 65,100 Total Transfers In 2,799,575 2,525,178 91% 2,766,575 2,766,575 - 2,825,298 Change in Fund Balance 278,645 668,263 18,168 567,400 549,232 (736,157) Beginning Fund Balance 1,273,934 1,552,578 99% 1,570,821 1,552,578 (18,243) 1,789,387 Ending Fund Balance $ 1,552,578 $ 2,220,841 $ 1,588,989 $2,119,978 $ 530,989 $1,053,230 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 11.5% 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 1 Page 7 _A BEHAVIORAL HEALTH Statement of Financial Operating Data July 1, 2014 through May 31, 2015(92% of FY 2014 Fiscal Year) FY 2015 FY 2016 of Actual Actual Budget Budget Projection $Variance Approved Revenues Administrative Fee 8,260,932 10,256,541 91% 11,210,767 11,210,767 - 2,005,307 State Grants 7,801,239 7,153,377 73% a) 9,783,430 7,706,176 (2,077,254) 7,523,964 OHP Capitation 469,069 356,282 91% b) 390,000 436,046 46,046 11,807,181 Federal Grants 184,980 146,510 72% b) 204,849 201,879 (2,970) 201,879 Patient Fees 219,846 177,990 88% 201,610 180,000 (21,610) 171,268 Title 19 246,484 279,188 155% 180,300 290,000 109,700 241,768 Liquor Revenue 142,665 108,580 72% 151,000 151,000 - 151,000 Divorce Filing Fees 129,788 117,771 84% 140,600 130,000 (10,600) 140,600 Interfund Contract-Gen Fund 127,000 112,468 89% b) 127,000 127,000 - 127,000 School Districts 6,952 - 0% c) 65,000 - (65,000) - Federal Grant(ARRA) 63,750 - 0% 34,000 - (34,000) - Interest on Investments 21,190 33,463 172% 19,500 36,500 17,000 30,000 Rentals 16,000 5,750 31% 18,800 18,800 - 18,800 Marriage Licenses 6,540 5,645 87% 6,500 6,500 - 6,500 Local Grants 52,891 754,507 n/a d) - 800,000 800,000 158,967 Claims Reimbursement 12,918 - n/a - - - - State Miscellaneous 31,820 31,300 n/a - 31,300 31,300 22,000 Justice Reinvestment HB3194 120,000 - n/a - - - - Miscellaneous 28,157 55,490 1043% 5,318 60,000 54,682 100 Total Revenues 17,942,221 19,594,861 92% 22,538,674 21,385,968 (1,152,706) 22,606,334 Expenditures Personnel Services 12,415,866 13,113,177 85% 15,467,644 14,310,000 1,157,644 16,484,443 Materials and Services 6,738,744 5,735,882 63% 9,121,319 7,394,499 1,726,820 8,296,177 Capital Outlay - 16,336 87% 18,850 16,336 2,514 100 Transfers Out 204,900 153,675 75% 204,900 216,902 (12,002) 328,100 Total Expenditures 19,359,510 19,019,070 77% 24,812,713 21,937,737 2,874,976 25,108,820 Revenues less Expenditures (1,417,289) 575,791 (2,274,039) (551,769) 1,722,270 (2,502,486) Transfers In-General Fund 1,377,302 1,262,525 92% 1,377,302 1,377,302 - 1,377,302 Transfers In-Acute Care Svcs 293,593 171,961 92% 187,594 187,594 - 168,864 Total Transfers In 1,670,895 1,434,486 92% 1,564,896 1,564,896 - 1,546,166 Change in Fund Balance 253,606 2,010,277 (709,143) 1,013,127 1,722,270 (956,320) Beginning Fund Balance 2,671,137 2,924,742 88% 3,313,248 2,924,742 (388,506) 3,893,237 Ending Fund Balance $2,924,742 $4,935,020- $2,604,105 $3,937,869 $ 1,333,764 $ 2,936,917 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 11.7%I a)Oregon Health Authority grant projected at amended contract amount b)Received quarterly, in arrears c)Contract not executed d)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 May 31, 2015(92% FY 2014 of Fiscal Year) FY 2015 FY 2016 %of Actual Actual Budget Budget Projection $Variance Approved Revenues Admin-Operations 40,102 50,702 99% 51,225 55,000 3,775 53,494 Admin-GIS 2,944 1,850 74% 2,500 2,500 - 2,500 Admin-Code Enforcement 261,188 268,751 98% 273,000 310,000 37,000 322,913 Building Safety 1,748,911 1,857,385 115% 1,616,713 2,053,685 436,972 2,152,073 Electrical 408,194 394,388 94% 418,506 429,000 10,494 467,770 Contract Services 264,039 288,481 136% 211,500 360,000 148,500 276,500 Env Health-On Site Prog 448,367 438,981 100% 437,358 477,000 39,642 475,170 Planning-Current 917,674 1,100,200 122% 902,876 1,160,050 257,174 1,069,975 Planning-Long Range 440,222 530,165 95% 560,658 610,000 49,342 694,249 Total Revenues 4,531,641 4,930,902 110% 4,474,336 5,457,235 982,899 5,514,644 Expenditures Admin-Operations 1,590,779 1,334,227 85% 1,569,490 1,569,490 - 1,638,933 Admin-GIS 123,751 115,487 90% 129,011 129,011 - 132,305 Admin-Code Enforcement 275,521 258,913 87% 297,852 297,852 - 319,679 Building Safety 688,035 703,246 84% 835,384 822,664 12,720 915,194 Electrical 217,271 205,398 88% 234,152 234,152 - 286,145 Contract Services 220,779 249,206 93% 268,979 275,000 (6,021) 326,249 Env Health-On Site Pgm 181,831 206,856 75% a) 274,228 250,879 23,349 338,956 Planning-Current 666,180 720,210 94% b) 766,687 780,500 (13,813) 949,095 Planning-Long Range 425,323 475,184 81% 586,061 585,500 561 596,343 Transfers Out(D/S Fund) 179,035 173,673 100% 173,673 170,698 2,975 164,225 Total Expenditures 4,568,505 4,442,399 87% 5,135,517 5,115,746 19,771 5,667,124 Revenues less Expenditures (36,864) 488,503 (661,181) 341,489 963,128 (152,480) Transfers In/Out In:General Fund-UR Planning 495,360 152,873 92% 166,770 166,770 - 99,039 Out:A&T Reserve (90,360) 100% (90,360) (90,360) - - Out: CDD Reserve Funds - (687,470) 100% (687,470) (687,470) - (1,037,652) Net Transfers In/Out 495,360 (624,958) (611,060) (611,060) - (938,613) Change in Fund Balance 458,496 (136,455) (1,272,241) (269,571) 1,002,670 (1,091,093) 1 Beginning Fund Balance 1,578,705 2,037,201 128% 1,589,113 2,037,201 448,088 1,600,000 Ending Fund Balance $2,037,201 $ 1,900,746 $ 316,872 $ 1,767,630 $ 1,450,758 $ 508,907 I FY 2016 Ending Balance as a percentage of FY 2016 operating budget 9.0%I a)$5,000 for Environmental Health portion of Fee Study&Financial Plan b) Payout for retiree, fee study, and filling vacant associate planner position Page 9 ROAD Statement of Financial Operating Data July 1, 2014 through May 31, 2015(92%of FY 2014 Fiscal Year) FY 2015 FY 2016 %of Actual Actual Budget Budget Projection $Variance Approved Revenues Motor Vehicle Revenue 11,300,058 10,660,004 95% a) 11,220,000 11,495,000 275,000 11,440,000 Forest Receipts 1,259,367 1,243,455 109% 1,140,950 1,243,455 102,505 1,250,000 Federal- PILT Payment 1,064,365 1,250,809 123% b) 1,020,000 1,250,809 230,809 1,250,000 Other Inter-fund Services 850,395 242,697 25% c) 971,700 897,745 (73,955) 947,925 Cities-Bend/Red/Sis/LaPine 1,097,444 83,423 10% d) 804,200 940,212 136,012 902,000 State Miscellaneous 595,804 602,237 100% 602,629 602,629 - 603,572 Sale of Equip&Material 275,086 251,381 93% 271,000 422,199 151,199 278,500 Assessment Payments(P&I) 15,058 156,091 69% 225,840 210,000 (15,840) 160,000 Mineral Lease Royalties 206,097 174,889 125% 140,000 206,097 66,097 200,000 Interest on Investments 49,562 69,392 217% 32,000 55,000 23,000 40,000 Miscellaneous _ 117,069 41,759 164% 25,500 46,177 20,677 36,500 Total Revenues 16,830,304 14,776,138 90% 16,453,819 17,369,323 915,504 17,108,497 Expenditures Personnel Services 5,313,126 5,063,565 91% e) 5,555,695 5,584,404 (28,709) 5,704,814 Materials and Services 8,051,744 5,617,646 53% 10,622,604 9,385,240 1,237,364 10,846,101 Debt Service - 106,554 91% f) 117,000 106,554 10,446 - Capital Outlay 121,455 1,648,830 19% g) 8,875,507 2,459,464 6,416,043 8,503,257 Transfers Out 450,000 600,000 100% 600,000 600,000 - 600,000 Total Expenditures 13,936,325 13,036,595 51% 25,770,806 18,135,662 7,635,144 25,654,172 Revenues less Expenditures 2,893,978 1,739,543 (9,316,987) (766,339) 8,550,648 (8,545,675) Trans In-Solid Waste 282,148 223,617 75% h) 298,156 298,156 - 326,539 Trans In-Transp SDC - - 0% i)j) 2,000,000 1,000,000 (1,000,000) 1,000,000 Trans In-Road Imp Res - 12,388 1239% k) 1,000 12,405 11,405 - Total Transfers In 282,148 236,005 10% 2,299,156 1,310,561 (988,595) 1,326,539 Change in Fund Balance 3,176,126 1,975,548 (7,017,831) 544,222 7,562,053 (7,219,136) Beginning Fund Balance 6,846,576 10,022,703 112% 8,954,332 10,022,703 1,068,371 9,298,470 Ending Fund Balance $ 10,022,703 $11,998,251 $ 1,936,501 $10,566,925 $8,630,424 $ 2,079,334 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 8.11% a) Per Year-to-date State Highway Fund Revenue Model b) PILT payment received July 2014 c) Inter-fund service billed at year end d)Billed and collected upon completion of work e) Projection includes expenditures for unforeseen/unbudgeted retirements f)Final payments of two LID loans made in July 2014 g)Budget includes reserve funds for 5 year CIP h)Transfers made quarterly i)Transfer In-June 2015 j)Revised cash-flow estimate for CIP Projects extending into FY 16 k)Closing out fund 335 Page 10 ADULT PAROLE & PROBATION Statement of Financial Operating Data July 1, 2014 through May 31, 2015(92% of FY 2014 Fiscal Year) FY 2015 FY 2016 %of Actual Actual Budget Budget Projection $Variance Approved Revenues SB 1145 3,028,672 3,025,316 100% 3,025,187 3,025,187 - 3,218,647 DOC Measure 57 220,788 217,845 99% a) 220,788 217,845 (2,943) 230,660 Electronic Monitoring Fee 235,642 193,269 88% 220,000 210,000 (10,000) 225,000 Probation Superv. Fees 208,461 197,264 104% 190,000 215,200 25,200 210,000 Interfund - Sheriff 50,000 45,837 92% 50,000 50,000 - 50,000 Crime Prevention Grant 50,000 25,000 50% b) 50,000 50,000 - 50,000 CFC-Domestic Violence 70,242 40,928 85% b) 47,996 47,996 - 46,736 State Subsidy 14,677 14,960 99% 15,158 15,158 - 15,610 Alternate Incarceration 17,725 15,509 103% c) 15,000 20,000 5,000 20,035 Interest on Investments 7,807 8,808 143% 6,150 8,000 1,850 7,000 Probation Work Crew Fees 9,137 9,101 184% d) 4,950 12,000 7,050 6,000 State Miscellaneous 4,142 4,142 96% 4,301 4,142 (159) 4,300 Leases 1,323 1,300 87% 1,500 1,500 - 1,500 Claims Reimbursement 6,997 - n/a - - - - Justice Reinvest HB3194 458,143 - n/a - - - 472,026 Miscellaneous 671 835 167% 500 900 400 500 Total Revenues 4,384,428 3,800,115 99% 3,851,530 3,877,928 26,398 4,558,014 Expenditures Personnel Services 3,343,789 3,292,578 91% 3,623,526 3,623,526 - 3,890,276 Materials and Services 1,107,365 910,688 79% 1,148,766 1,148,766 - 1,304,248 Transfer to Veh Maint - - - - - 20,736 Capital Outlay - - 0% 100 - 100 100 Total Expenditures 4,451,154 4,203,267 88% 4,772,392 4,772,292 100 5,215,360 Revenues less Expenditures (66,726) (403,152) (920,862) (894,364) 26,498 (657,346) Transfers In-General Fund 451,189 413,589 92% 451,189 451,189 - 451,189 Change in Fund Balance 384,463 10,437 (469,673) (443,175) 26,498 (206,157) Beginning Fund Balance 747,520 1,131,982 110% 1,030,824 1,131,982 101,158 662,516 Ending Fund Balance $ 1,131,982 $ 1,142,420 $ 561,151 $ 688,807 $ 127,656 $ 456,359 I FY 2016 Ending Balance as a percentage of FY 2016 operating budget 8.8%1 a)Annual payment received in July b) Interfund grants. Received when invoiced. Still waiting for response on Crime Prevention Grant c) Invoiced quarterly_ Greater utilization d) One time payment from back-owing offender Page 11 EARLY LEARNING HUB Statement of Financial Operating Data July 1, 2014 through FY 2014 May 31, 2015 (92% of Note 1 Fiscal Year) FY 2015 FY 2016 of Actual Actual Budget Budget Projection $Variance Approved Revenues Federal Grants 258,463 179,052 77% 232,218 232,125 (93) 213,382 Title IV- Family Sup/Pres 21,994 - 0% a) 21,994 - (21,994) - HealthyStart Medicaid 60,561 41,421 69% 60,000 60,000 - - Youth Investment 124,493 - n/a - - - - State Grant 55,185 58,514 n/a a) - 105,326 105,326 105,326 HealthyStart/R-S-G 249,125 150,420 51% a) 295,190 292,086 (3,104) - OCCF Grant 132,326 - 0% a) 39,499 - (39,499) - Charges for Svcs-Misc 4,138 - n/a - - - - Program Fees 4,710 - n/a - - - - Miscellaneous - 4,777 239% 2,000 5,000 3,000 2,000 Court Fines & Fees 77,873 70,663 92% 77,086 77,086 - 77,086 Interest on Investments 2,868 2,273 91% 2,500 2,500 - 2,400 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 1,321,991 514,380 70% 737,747 781,383 43,636 400,194 Expenditures Personnel Services 501,770 242,057 91% 265,160 263,600 1,560 304,598 Materials and Services 1,402,021 660,892 75% b) 877,110 854,347 22,763 494,118 Total Expenditures 1,903,791 902,949 79% 1,142,270 1,117,947 24,323 798,716 Revenues less Expenditures (581,800) (388,569) (404,523) (336,564) 67,959 (398,522) Transfers In General Fund 278,739 231,264 92% 252,288 252,288 - 175,000 General Fund -Other 89,350 67,013 75% 89,350 89,350 - 89,350 Total Transfers In 368,089 298,277 87% 341,638 341,638 - 264,350 Change in Fund Balance (213,711) (90,293) (62,885) 5,074 67,959 (134,172) Beginning Fund Balance 548,572 334,861 105% 318,121 334,861 16,740 274,299 Ending Fund Balance $ 334,861 $ 244,568 $ 255,236 $ 339,935 $ 84,699 $ 140,127 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 17.5% 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 May 31, 2015(92% FY 2014 of Fiscal Year) FY 2015 FY 2016 %of Actual Actual Budget Budget Projection $Variance Approved Operating Revenues Franchise Disposal Fees 4,209,029 4,189,686 95% 4,413,809 4,600,000 186,191 4,830,000 Private Disposal Fees 1,518,056 1,500,334 97% 1,550,430 1,570,000 1 9,570 1,648,500 Commercial Disp. Fees 1,076,538 1,208,252 112% 1,082,144 1,290,000 207,856 1,260,000 Franchise 3% Fees 210,053 220,270 105% 210,000 223,500 13,500 220,000 Yard Debris 98,410 110,226 120% 92,000 120,000 28,000 104,000 Recyclables 33,345 26,802 60% a) 45,000 30,000 (15,000) 29,000 Special Waste 40,873 16,282 65% b) 25,000 20,000 (5,000) 25,000 Interest 11,028 15,998 160% 10,000 16,500 6,500 10,000 Leases 10,801 9,901 92% 10,801 10,801 10,801 Miscellaneous 21,508 25,862 129% 20,000 30,000 10,000 25,000 Total Operating Revenues 7,229,641 7,323,613 98% 7,459,184 7,910,801 451,617 8,162,301 Operating Expenditures Personnel Services 1,777,663 1,698,825 88% 1,936,555 1,887,195 49,360 2,084,433 Materials and Services 3,214,375 2,615,902 76% 3,435,926 3,283,101 152,825 3,501,756 Debt Service 930,157 929,793 100% 929,794 929,794 - 932,916 Capital Outlay 25,895 131,135 58% c) 227,000 224,523 2,477 116,450 Total Operating Expenditures 5,948,091 5,375,656 82% 6,529,275 6,324,613 204,662 6,635,555 Operating Rev less Exp 1,281,550 1,947,957 929,909 1,586,188 656,279 1,526,746 Transfers Out Appropriation Transfer (165,244) - 165,244 Road 282,148 223,617 75% 298,156 298,156 - 326,539 SW Capital& Equipment Reserve 545,000 1,250,000 56% d) 2,225,000 2,225,000 - 1,400,000 Total Transfers Out 827,148 1,473,617 62% 2,357,912 2,523,156 (165,244) 1,726,539 Change in Fund Balance 454,402 474,340 (1,428,003) (936,968) 491,035 (199,793) Beginning Fund Balance 1,224,767 1,679,169 118% 1,428,003 1,679,169 251,166 646,922 Ending Fund Balance $ 1,679,169 $2,153,510 $ - $ 742,201 $ 742,201 $ 447,129 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 6.7%1 a)Recycling market prices are low and unpredictable at this time b)Unpredictable revenue source c)Capital purchases are in process d)Transfer made as resources required in reserve funds Page 13 RISK MANAGEMENT Statement of Financial Operating Data July 1,2014 through May 31, 2015(92%of Fiscal FY 2014 Year) FY 2015 FY 2016 %ot ' Actual Actual Budget Budget Projection $Variance Approved Revenues Inter-fund Charges: General Liability 272,823 348,139 92% 379,793 379,793 - 859,198 Property Damage 326,526 359,612 92% 392,304 392,304 - 394,092 Vehicle 164,150 162,756 92% 177,550 177,550 - 179,850 Workers'Compensation 1,520,352 1,431,595 92% 1,561,804 1,561,804 - 1,137,484 Unemployment 318,566 295,174 93% 317,000 317,000 - 320,000 Claims Reimb-Gen Liab/Property 139,123 38,165 191% 20,000 40,000 20,000 20,000 1 Process Fee-Events/Parades 1,400 1,610 124% 1,300 1,700 400 1,400 Miscellaneous 14 - 0% 110 110 - 80 Skid Car Training 27,540 33,120 138% 24,000 34,000 10,000 27,000 Transfer fn-Fund 340 - - n/a - - - 95,000 Interest on Investments 15,567 21,854 145% 15,050 22,500 7,450 25,000 TOTAL REVENUES 2,786,061 2,692,025 93% 2,888,911 2,926,761 37,850 3,059,104 Direct Insurance Costs: GENERAL LIABILITY Settlement/Benefit 268,561 153,863 Defense 49,872 19,344 Professional Service 33,139 24,849 Insurance 161,994 176,537 a) Loss Prevention 4,659 19,521 Miscellaneous 5,619 132 Repair/Replacement 4,531 4,974 Total General Liability 528,374 399,219 57% 700,000 500,000 200,000 780,429 PROPERTY DAMAGE Insurance 166,668 178,556 a) Repair/Replacement 211,158 28,324 Total Property Damage 377,826 206,880 83% 250,000 250,000 - 429,719 VEHICLE Professional Service 875 236 Insurance 205 21,300 Loss Prevention 22,021 18,968 Repair/Replacement 69,276 49,054 Total Vehicle 92,377 89,558 75% 120,000 100,000 20,000 89,213 WORKERS'COMPENSATION Settlement/Benefit 478,204 652,387 Professional Service 5,000 5,000 Insurance 155,474 124,149 a) Loss Prevention 44,261 45,159 Miscellaneous 52,488 40,449 Total Workers'Compensation 735,427 867,143 81% 1,075,000 975,000 100,000 984,626 UNEMPLOYMENT-Settlement/Benefits 102,324 93,218 47% b) 200,000 125,000 75,000 151,486 Total Direct Insurance Costs 1,836,329 1,656,019 71% 2,345,000 1,950,000 395,000 2,435,473 Insurance Administration: Personnel Services 324,005 283,484 86% 330,406 330,406 - 339,585 Materials&Srvc, Capital Out. &Tranfs. 146,109 120,843 61% 199,140 199,140 - 225,363 Total Expenditures 2,306,443 2,060,346 72%c) 2,874,546 2,479,546 395,000 3,000,421 Change in Fund Balance 479,618 631,679 14,365 447,215 432,850 58,683 Beginning Fund Balance 2,631,057 3,110,676 101% 3,074,957 3,110,676 35,719 3,200,000 Ending Fund Balance $3,110,676 $3,742,355 $ 3,089,322 $ 3,557,891 $ 468,569 $3,258,683 [FY 2016 Ending Balance as a percentage of FY 2016 operating budget 109% a)Annual premiums paid in July b)Payments made quarterly c) Appropriation for Materials&Services will be increased when required Page 14 DESCHUTES COUNTY 9-1-1 Statement of Financial Operating Data July 1,2014 through May 31,2015(92%of FY 2014 Fiscal Year) FY 2015 FY 2016 %of Actual Actual Budget Budget Projection $Variance Approved Revenues Property Taxes-Current 6,258,760 6,661,649 103% a) 6,482,015 6,676,649 194,634 6,940,000 Property Taxes-Prior 203,163 160,991 117% 138,000 166,991 28,991 100,000 Federal Grants 46,514 - 0% b) 150,000 50,000 (100,000) - State Reimbursement 41,813 41,304 115% 36,000 36,000 - 36,000 Telephone User Tax 756,775 568,121 76% c) 750,000 750,000 - 750,000 Data Network Reimb. 43,943 41,803 139% 30,000 30,000 - 30,000 Jefferson County 29,758 29,501 98% 30,000 30,000 - 30,000 User Fee 53,229 52,380 116% 45,000 64,000 19,000 45,000 Police RMS User Fees 236,717 273,183 92% 295,788 295,788 - 295,788 Contract Payments 39,075 - 0% d) 11,000 - (11,000) 11,000 Miscellaneous 45,553 14,500 161% 9,000 14,500 5,500 10,000 Claims Reimbursement 29,857 - n/a - - - Interest 40,303 33,416 109% 30,600 30,600 - 40,000 Total Revenues 7,825,460 7,876,847 98% 8,007,403 8,144,527 137,124 8,287,788 Expenditures Personnel Services 4,420,333 4,466,886 79% 5,683,538 5,016,373 618,065 6,076,736 Materials and Services 1,996,805 1,877,751 90% 2,077,868 2,077,868 - 2,019,097 Capital Outlay 66,498 234,798 67% b) 350,000 250,000 100,000 200,000 Total Expenditures 6,483,636 6,579,436 81% 8,111,406 7,344,241 718,065 8,295,833 Revenues less Expenditures 1,341,824 1,297,411 (104,003) 800,286 855,189 (8,045) Transfers Out- Reserve Fund 7,800,000 - n/a - - - Change in Fund Balance (6,458,176) 1,297,411 (104,003) 800,286 855,189 (8,045) Beginning Fund Balance 10,398,030 3,939,854 116% 3,410,000 3,939,854 529,854 4,650,000 Ending Fund Balance $ 3,939,854 $ 5,237,264 $ 3,305,997 $4,740,140 $ 1,385,043 $4,641,955 IFY 2016 Ending Balance as a percentage of FY 2016 tax revenues 65.9 1 a)Current year taxes received beginning in October b) $100,000 of the budgeted CAD to CAD is a pass through between ODOT and Hood River County. Neither the revenue nor the expenditure will be reported as DC 9-1-1 FY 2015 activity c)Received quarterly, in arrears d)Payments are recorded under user fees Page 15 Health Benefits Trust Statement of Financial Operating Data FY 2014 FY 2015 FY 2016 July 1,2014 through May 31, %of FY 2015 FY 2015 Approved Actual 2015(92%of Budget Budget Projection $variance Budget Fiscal Year) Revenues: . Internal Premium Charges $ 14,485,502 $ 14,666,658 95% a) $ 15,517,000 $16,002,146 $ 485,146 16,153,000 Part-Time Employee Premium 16,955 14,644 73% b) 20,000 15,975 (4,025) - Employee Monthly Co-Pay 813,125 795,001 98% b) 810,000 867,274 57,274 865,000 COIC 1,595,847 1,700,767 102% b) 1,670,000 1,855,382 185,382 1,900,000 Retiree/COBRA Co-Pay 1,061,986 1,001,513 79% b) 1,260,000 1,092,560 (167,440) 1,336,000 Prescription Rebates 154,981 128,052 116% 110,000 128,052 18,052 130,000 Claims Reimbursements&Misc 2,419 306 1% 50,000 306 (49,694) - Interest 67,057 83,400 116% 72,000 92,000 20,000 112,000 Total Revenues 18,197,871 18,390,341 94% 19,509,000 20,053,695 544,695 20,496,000 Expenditures: Personnel Services(all depts) 129,509 111,485 77% 144,917 122,329 22,588 117,753 Materials&Services Admin&Wellness Claims Paid-Medical 11,450,686 10,521,559 84% c) 12,518,124 11,473,789 1,044,335 12,989,042 Claims Paid-Prescription 657,550 1,175,427 164% c) 718,847 1,246,998 (528,151) 767,309 Claims Paid-DentalNision 1,731,608 1,700,861 90% c) 1,893,029 1,841,666 51,364 2,020,649 Stop Loss Insurance Premium 275,052 298,835 75% 400,000 330,000 70,000 360,000 State Assessments 67,753 227,597 106% 215,000 227,597 (12,597) 240,000 Administration Fee(EMBS) 333,188 382,491 112% 343,000 420,000 (77,000) 420,000 Preferred Provider Fee 49,712 35,660 62% 57,200 40,000 17,200 46,000 Other-Administration 42,969 42,328 95% 44,642 44,642 - 104,417 Other-Wellness 117,775 160,283 82% 195,970 195,970 - 149,000 Admin&Wellness 14,726,294 14,545,041 89% 16,385,812 15,820,662 565,150 17,096,417 Deschutes On-site Clinic Contracted Services 850,209 722,184 77% 943,500 943,500 - 810,000 Medical Supplies 54,806 74,544 213% 35,000 100,000 (65,000) 63,000 Other 27,016 19,358 72% 26,777 26,777 - 27,470 Total DOC 932,031 816,086 81% 1,005,277 1,070,277 (65,000) 900,470 Deschutes On-site Pharmacy Contracted Services 314,801 218,356 71% 306,000 306,000 - 287,700 Prescriptions 1,588,726 1,148,054 68% d) 1,696,000 1,530,738 165,262 1,600,000 Other 13,250 12,062 91% 13,321 15,000 (1,679) 22,007 Total Pharmacy 1,916,777 1,378,471 68% 2,015,321 1,851,738 163,583 1,909,707 Total Expenditures 17,704,610 16,851,084 86% 19,551,327 18,865,006 686,321 20,024,347 Change in Fund Balance 493,261 1,539,258 (42,327) 1,188,689 1,231,016 471,653 Beginning Fund Balance 11,967,822 12,461,082 108% 11,585,710 12,461,082 875,372 13,190,000 Ending Fund Balance $ 12,461,082 $ 14,000,340 $ 11,543,383 $13,649,771 $ 2,106,388 $ 13,661,653 %of Exp covered by Revenues 102.8% 109.1% 99.8% 106.3% 102.4% 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) YTD Actual-July through March. Projection is YTD Annualized Page 16 FAIR AND EXPO CENTER Statement of Financial Operating Data . Through May 31,2015 FY 2015-Year to Date(92% FY 2014 of Year FY 2015 FY 2016 Actual Actual 1%of Budget Budget I Projection 1 $Variance Approved Operating Revenues Events Revenues $ 458,147 $ 461,471 73.8% $ 625,000 $ 518,930 $ (106,071) $ 463,000 Storage 35,590 45,794 101.8% 45,000 45,794 794 50,000 Camping at F&E 22,866 6,115 38.2% 16,000 6,115 (9,885) 20,000 Horse Stall Rental 52,084 7,890 15.0% 52,769 32,890 (19,879) 50,000 :'Food.'&E3evera a Adtivities,net ' 91,475 134,9% 'a) '67,831 94,675 26,844 71,303 Concession%-Food 97,917 11,411 100.0% b) 11,411 11,411 - - Annual County Fair(net) 205,000 244,000 122.0% c) 200,000 244,000 44,000 294,835 Interfund Contract - 63,278 n/a d) - 84,460 84,460 84,422 TRT- 1%for Marketing - 114,320 39.1% 292,333 119,320 (173,013) 382,641 Miscellaneous 6,648 10,722 135.7% 7,900 10,922 3,022 10,900 Total Operating Revenues 878,251 1,056,475 80.1% 1,318,244 1,168,515 (149,729) 1,427,101 Operating Expenditures: General F&E Activities Personnel Services 895,582 838,522 90.5% 926,183 909,073 17,110 951,266 1 Materials and Services 672,862 572,449 71.8% 797,236 642,347 154,889 825,027 Total Operating Expenditures 1,568,444 1,410,971 81.9% 1,723,419 1,551,420 171,999 1,776,293 Other: Park Acq/Dev(Fund 130) 29,000 n/a e) - 29,000 29,000 30,000 Grants 176,289 280 n/a - 280 280 - Rights&Signage 72,000 98,238 122.8% 80,000 110,238 30,238 115,000 Interest 409 615 n/a - 615 615 300 Total Other 248,698 128,133 80,000 140,133 60,133 145,300 I Results of Operations (441,495) (226,364) (325,175) (242,772) 82,403 (203,892) Transfers In/Out Transfer In-General Fund 374,186 334,587 91.7% 365,000 365,000 - 300,000 Transfer In-Room Tax-(Fund 160) 262,900 101,721 93.7% 108,544 11 0,770 2,226 25,744 Trans In(Out)-Fair&Expo Reserve 100,000 - n/a - - - (62,740) Total Transfers In 737,086 436,308 92.1% 473,544 475,770 2,226 263,004 Non-Operating Expenditures Debt Service 112,974 112,213 100.0% 112,213 112,213 - 116,709 Capital Outlay 176,289 52,473 91.1% 57,600 57,473 127 - Total Non-Operating Expenditures 289,263 164,686 97.0% 169,813 169,686 127 116,709 Change in Fund Balance 6,328 45,258 (21,444) 63,312 84,756 (57,597) Beginning Fund Balance (6,673) (345) -0.4% 87,000 (345) (87,345) 100,000 Ending Fund Balance $ (345) $ 44,913 $ 65,556 $ 62,967 $ (2,589) $ 42,403 Beginning NWC per FY 2016 Requested Budget 5 100,000 a) See"Food&Beverage Activities Schedule" b) July and August Contract with Premier Services c) Revenues and Expenses for the annual County Fair are recorded in a separate fund and the available net income is transferred to the Fair&Expo Center Fund d) Reimbursement from RV Park for personnel expenditures recorded in F&E e) Budgeted transfer from Fund 130 for Fund 601 transferred to Fund 618 instead for maintenance of Center Circle Park Page 17 N c o o e e co Co co 7 (O Q c 0) w- C) _ N N CO CNO c6) U O 7 Ii N N a ta 1`f) CO 0O N. O N CO 07 N Cam' 0 0 N N C7i O r ' O f+ N C7 O - CO co vi <D r C 47 f+ N- M N N N U) O) 47 C7 N O C0 'C7 Q) 117 CO 0_ ' 47 O C) N N N C) ti lf) CC co CC C7 C) N T C() O N f+ co 0 > 6!i .-r r" CA a 0) co a) 47 N 0) to in o N N N N R CO CO O f+ Q) C) N r CO C' Is- w' 0) A 1+ R M .-- CO N 41 03 N ' F N 07 N C0 C) C/) C) C) sm C) CO CD N OO ' '' 2 4, by CA to co co a) C) CO 0 N- N v N O N 4)1 CD 0) CO O CO Cp N CC) CO U) CO r' CO O O O f, 0) s- f+ C) x- O) NI. N CO f• r CO '! O M Q1' CO C'O) C) CO N CC 47 Cb N i N N Q 64 CO M 4, CD ICJ CO C) 47 ti 47 CD a N m . N C) N GD C) C) O N U) C) N CO 40 N' •c- CD Nr CO CD 47 Cc 0 f+ r N w. CO CO f+ 0) CD CO Y ` N CO.1- CO' V 1- N u) n N N c0 v 2 6o 4, C9 to CD 4] NC CD 0 N r 10 e N f+ O) CD O 4) L'to ti co a a co R CD C) co ti Qom) CCDD CC CD 1�f)•D CO CD CO CO CP CO CD CI co- C) C) CD ,, to r N a) 117 u_ K to K C? to N N C) 113 47 0) N. N V o N N N a0 N co CD CD N 47 CD O CO 4) O Ct V- V CO a) CD = cK) 47 ti 0) N- N- 47 N. 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N NJ' to to v7 w _N f6 co U C) L • co co II a Er H Q O m o_ co co 7 N a�+ Gf R m N a7 es CO U a et O N O 0 ] U co c D z' U O CCC5 CO x m y c aO C LL N - N °a N °� E W N lL 0) G CO U C N C) "O d 0 C) D a °u a it u 4 M —c NN � V CL o C U. x d CV NI' W UW g O w C m 0 C ° ''' C p L O $ C 2 x N D d V mod - W J V) ai d r p 0 05 dap O O 2 co K0. O i- c 1L O re O H O (7 W JUSTICE COURT Statement of Financial Operating Data , July 1, 2014 through May 31, 2015(92% FY 2014 of Fiscal Year) FY 2015 FY 2016 %of Actual Actual 1 Budget Budget Projection $Variance Approved Revenues Court Fines& Fees 425,632 377,354 84% 450,000 450,000 - 450,000 State Miscellaneous - - 0% a) 600 - (600) - Interest on Investments 653 416 51% 815 555 (260) 527 Total Revenues 426,285 377,771 84% 451,415 450,555 (860) 450,527 Expenditures Personnel Services 407,456 389,117 90% 432,045 425,000 7,045 436,236 Materials and Services 183,148 141,244 82% 173,093 160,000 13,093 173,942 Total Expenditures 590,605 530,362 88% 605,138 585,000 20,138 610,178 Revenues less Expenditures (164,319) (152,591) (153,723) (134,445) 19,278 (159,651) Transfers In-General Fund 140,819 68,200 92% 74,398 74,398 - 145,747 Change in Fund Balance (23,500) (84,391) (79,325) (60,047) 19,278 (13,904) Beginning Fund Balance 153,818 130,317 121% 107,621 130,317 22,696 60,000 End Fund Bal (Contingency) $ 130,317 $ 45,927 $ 28,296 $ 70,271 $ 41,975 $ 46,096 FY 2016 Ending Balance as a percentage of FY 2016 operating budget 7.6% a) State phased out this payment in FY 2012 Page 19 CAPITAL PROJECTS • Campus Improvement • North County Campus Deschutes County Campus Improvement(Fund 463) Inception through May 31, 2015 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) (Note B) 700,000 120,000 820,000 Oregon Judicial Dept Payment 20,000 - 20,000 Interest Revenue 10,513 - 10,513 Total Resources 1,677,130 120,000 1,797,130 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 481,434 322,010 803,443 "Stone Building" 720 - 720 Internal Service Fund Charges 7,477 - 7,477 Total Materials &Services 1,475,120 322,010 1,797,130 Revenues less Expenditures $ 202,010 $ (202,010) - Notes: A. Remaining proceeds of the OSP portion of the FF&C borrowing for the OSP/911 Building. B. FY 2016 Approved Budget includes a $120,000 Transfer In from Fund 142. Completed Projects JRF 6/5/2015 Deschutes County North County Services Building Inception through May 31, 2015 ACTUAL Received and Encumbrances I-roject 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 302,461 528,068 830,529 b) 830,529 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 9,445 - 9,445 9,445 Total Resources $ 2,491,155 $ 528,068 $ 3,019,223 $3,019,223 EXPENDITURES: Design Center-Hwy 97 Land & Building 1,402,013 - 1,402,013 1,402,013 Architecture/Design 51,192 - 51,192 51,192 Utilities 26,415 1,000 27,415 27,415 Fees, Permits&SDCs 520 - 520 520 Other 4,489 - 4,489 4,489 Total Design Center 1,484,629 1,000 1,485,629 1,485,629 Antler Building Land & Building 601,200 - 601,200 601,200 Building Improvements 42,364 - 42,364 42,364 Personal Property 27,016 - 27,016 27,016 Interest 2,827 - 2,827 2,827 Other 928 - 928 928 Total Antler Building 674,334 - 674,334 674,334 Unger Building Remodel Remodel Construction-Griffen Constr. 201,011 429,723 630,734 630,734 Architecture/Design 49,299 19,000 68,299 68,299 Relocation Costs 26,700 9,200 35,900 35,900 Fees& Permits 4,316 15,684 20,000 20,000 Utilities 2,158 842 3,000 3,000 Furniture, Fixtures& Equipment 6,404 43,596 50,000 50,000 Other 14,421 - 14,421 14,421 Total Unger Building Remodel 304,310 518,045 822,355 822,355 Other Internal Service Fund Charges 33,102 - 33,102 33,102 Evergreen School 3,803 - 3,803 3,803 Total Expenditures 2,500,179 519,045 3,019,223 3,019,223 Net $ (9,023) $ 9,023 - - 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.