2016-192-Minutes for Meeting April 25,2016 Recorded 5/13/2016DESCHUTES
NANCY BLANKENSHIP,FCOUNTY CLERK
DS CJ 2016'192
COMMISSIONERS' JOURNAL 05/13/2016 04:26:51 PM
11111111111111111111111136-1III
20
For Recording Stamp Only
Deschutes County Board of Commissioners
1300 NW Wall St., Bend, OR 97701-1960
(541) 388-6570 - Fax (541) 385-3202 - www.deschutes.orl;
MINUTES OF WORK SESSION
DESCHUTES COUNTY BOARD OF COMMISSIONERS
MONDAY, APRIL 25, 2016
Present were Commissioners Alan Unger and Anthony DeBone; Commissioner
Tammy Baney was out of the office. Also present were Tom Anderson, County
Administrator; Erik Kropp, Deputy County Administrator; and Dave Doyle,
County Counsel. Attending for a portion of the meeting were Wayne Lowry,
Finance; Judith Ure, Administration; and Danielle Fegley and Kathleen Hinman,
Human Resources; and media representative Ted Shorack and Richard Coe of The
Bulletin.
Chair Unger opened the meeting at 1:30 p.m.
1. Presentation of 2016 Personal Health Assessment Proposal.
Kathleen Hinman explained they are trying to rebrand this program. There
were 811 participants last year, which was a 20% increase over 2014. A
hydro -flask was an immediate reward in 2015. There has been feedback on the
incentive (one month waived insurance deduction), and they hope to increase
participation. The cost avoidance is calculated at $1,000 per participant, and as
participation increases, they will capture more risk areas that can be addressed
early. An example is high blood pressure, as some people may not even know
they have this problem. This will increase claims but in a more manageable
way with lower overall costs, and perhaps better quality of life.
Minutes of Board of Commissioners' Work Session
Monday, April 25, 2016 Page 1 of 5
Some issues identified in the program may be some that can be addressed
without incurring medical costs. The average savings per participant is based
on industry standards and Deschutes County 2013-14. Participation during the
first couple of years was much less than it is now. It is difficult to determine
true cost -benefit and value of the program, but it is always better to identify a
health risk early.
Danielle Fegley added that someone who uses this program as a motivator each
year may change behavior over that time, and there has been personal testimony
from employees on its value. More people are getting to that `ready to change'
point regarding eating habits, exercising and so on.
EBAC talked about this becoming the personal health assessment as a new
brand. The questionnaire will change as well. They want to increase
participation by 15%. EBAC wants to provide a greater incentive in 2017 by
increasing the healthcare coverage cost to those who do not participate. It could
be $90 a month for participants and $150 for non -participants.
Commissioner Unger said they talked about reducing the amount to participants
instead. Ms. Hinman replied that they could do either. They are just beginning
to discuss this. This year, the incentive would be the same: a hydro -flask type
item plus one month's insurance cost waived.
Commissioner DeBone stated that this is interesting but may not flow well for
some people. Chair Unger said that the salary study is forthcoming and there
may be several changes to human resources related issues in the future. He
noted that the health benefits trust fund is doing well.
Ms. Hinman stated that they are at the tipping point regarding appointments.
They may have events to help with this, to avoid adding too much staff. They
may also go to the employment centers to do what is needed. Commissioner
DeBone asked if this group is being compared with others. Ms. Hinman replied
that they are being compared nationally, but they are investigating looking at
this is a more regional way.
DEBONE: Support the same program as last year, with the associated extra
cost, and with its new name.
UNGER: Second.
VOTE: DEBONE: Yes.
UNGER: Chair votes yes.
Minutes of Board of Commissioners' Work Session Monday, April 25, 2016 Page 2 of 5
2. Finance/Tax Update.
Wayne Lowry said this covers the third quarter of the fiscal year.
The portfolio at $160 million, but will decline until the next tax collection
period. They are in compliance with all diversification requirements. The yield
is at 75 basis points, or 3/4%. This is overnight money and well invested in low
risk securities.
The investment portfolio went up from 101 to 102. The average is at 97. Each
basis point is worth about $15,000. The market value is higher than book value
at this time. Being near zero means that a point swing can have a big impact.
There are 43 vacancies, but started out at 75 last July. The general fund has not
changed much, but there is a policy level for ending fund balance. Some will
go into general fund reserves.
Pages 8 and 9, public and behavioral health, are being consolidated. This
changes the ending balance. Community Development revenue is about
$150,000 higher than what is shown on the report. Tom Anderson stated that
they have hired some, so that will offset some revenue. Mr. Lowry stated they
are still 19% higher than last year.
Solid Waste continues to be strong; 18% ahead of last year. They will be
opening on Sundays soon so this will be somewhat impacted. They are
building reserves for expanding and eventually replacing the landfill.
Risk Management tracks projections from the self-insured funds. Some are
lower than budgeted, but continually adjust. The overall experience this year so
far is good.
Health Benefits Trust has been better the last couple of years than expected.
Projections are adjusted each month, based on claims.
The Fair & Expo Center fund is doing well. They are on a slim margin for
ending fund balance. The Annual Fair itself is separate, but shows up as a line
item. Food and Beverage reflects staff doing an in-house program. In March,
the net income reflects it being break-even most of the time, except one month
when they netted $85,000 about when this program started. This amount is
about half of the food and beverage operation for the year, so it is doing much
better than break-even as in the past. Some of this might be due to the new
transient room tax allotment as well.
Minutes of Board of Commissioners' Work Session
Monday, April 25, 2016 Page 3 of 5
Justice Court is performing well, with a balance of about $160,000 by year-end,
which is the best year they have had. Mr. Anderson said that they are trying to
get Black Butte Ranch police to cite to this court, since Sunriver is doing so.
Citing into Redmond would be more convenient for the BBR officers.
Chair Unger appreciates these finance reviews, which keep them in touch with
what is going on financially.
3. Other Items.
Judith Ure said it is time to make the final payment to Public Affairs Counsel, to
send with a letter now in draft form. Commissioner Baney had some input for
the letter relating to future consulting. Commissioner DeBone said they could
drop the last couple of sentences. Ms. Ure noted they are in the middle of a
lobbyist selection process, so it might be awkward to include that language
anyway. Chair Unger said they should additionally call out Justin Rainey as
someone who has assisted.
DEBONE: Move approval of the letter with the changes as discussed.
UNGER: Second
VOTE: DEBONE: Yes.
UNGER: Chair votes yes.
Erik Kropp spoke about AOC dues and how to address them, with a couple of
options. Chair Unger noted that he is not sure about the alignment with eastern
Oregon counties. He supports the first two paragraphs of option #1. The
Commissioners would like all three Commissioners to sign. The letter will be re-
drafted for review.
4. Adjourn.
Being no further discussion, the meeting adjourned at 2:30 p.m.
Minutes of Board of Commissioners' Work Session Monday, April 25, 2016 Page 4 of 5
APPROVED this yo.,_ Day of -)14..6--1--
Deschutes County Board of Commissioners. 0
ATTEST:
61.k.e,_
Recording Secretary
Minutes of Board of Commissioners' Work Session
2016 for the
ai,t., Le„,
Alan Unger, Chair
(Au4d-)
Tammy Baney, Vi ` Chair
Anthony DeBone, Commissioner
Monday, April 25, 2016 Page 5 of 5
Deschutes County Board of Commissioners
1300 NW Wall St., Bend, OR 97703-1960
(541) 388-6570 - Fax (541) 385-3202 - www.deschutes.org
WORK SESSION AGENDA
DESCHUTES COUNTY BOARD OF COMMISSIONERS
1:30 P.M., MONDAY, APRIL 25, 2016
Pursuant to ORS 192.640, this agenda includes a list of the principal subjects
anticipated to be addressed at the meeting. This notice does not limit the ability
of the Board to address additional subjects. Meetings are subject to
cancellation without notice. This meeting is open to the public and interested
citizens are invited to attend.
Work Sessions allow the Board to discuss items in a less formal setting. Citizen
comment is not allowed, although it may be permitted at the Board's discretion.
If allowed, citizen comments regarding matters that are or have been the
subject of a public hearing process will NOT be included in the official record
of that hearing. Work Sessions are not normally video or audio recorded, but
written minutes are taken for the record.
1. Presentation of 2016 Personal Health Assessment Proposal — Kathy Hinman
2. Finance/Tax Update (delayed from April 18) — Wayne Lowry
3. Other Items
These can be any items not included on the agenda that the Commissioners
wish to discuss as part of the meeting, pursuant to ORS 192.640.
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. To request
this information in an alternate format, please call (541) 617-4747, or email ken.harmsadeschutes.orq.
Board of Commissioners' Work Session Agenda
Monday, April 25, 2016 Page 1 of 2
At any time during the 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; ORS
192.660(2)(b), personnel issues; or other executive session categories.
Executive sessions are closed to the public; however, with few exceptions and
under specific guidelines, are open to the media.
4. Adjourn
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. To request
this information in an alternate format, please call (541) 617-4747, or email ken.harms(adeschutes.ora.
Board of Commissioners' Work Session Agenda Monday, April 25, 2016 Page 2 of 2
TES
Human Resources Department
1300 NW Wall St, Suite 201
a , Bend, OR 97701-1960
541-388-6553
541-330-4626 fax
Interoffice memorandum
Date: April 25, 2016
To: Board of County Commissioners
From: Kathleen Hinman, Human Resources Analyst
Re: 2016 Personal Health Assessment Proposal
During the 2015 plan year there were 811 participants who completed the Health Risk Assessment
(HRA) and received an incentive. This is up 20% over 2014's participation, reaching our established goal.
The increase is participation has been attributed to the change in the incentive structure and the
improved process. The expense to the Health Benefit Trust Fund for the 2015 incentives was $60,000;
or about $74 per participant. This is a reduction in cost per participant over the previous year of
$108.55 per participant. The decrease in cost is due to the decrease cost of the blood draw process and
the incentives.
HRA Program Costs and Projected Cost Avoidance:
2013 2014 2015 2016
HRA Expenses
(799 HRAs) (676 HRAs) (811 HRAs) (930 HRAs*)
Blood Draws $11,768 $10,140 $10,543 $10,881
Additional Staff $6,835 $3,778 $4,000 $9,500
Incentive
$71,910 $73,380 $60,000 $76,000
Expense
Questionnaire
Other Expenses
Total
Cost
Avoidance**
Net Plan
Savings
$6,392 $5,408 $6,488 $11,160
$179 $500 $500 $600
$90,692 $93,206 $81,531 $108,141
$848,538 $717,912 $861,282 $987,660
$757,846 $624,706 $779,751 $879,519
*Projected HRA participation based on a goal of 15% increase over previous year. All eligible
participants include 1794 employees and spouses and 390 dependents over 18 years old.
The dependents are not included in the incentive expense.
**Cost avoidance is based on the average savings per participant multiplied by the number
of participants.
Blood draw costs down from $15 to $11.70 per person beginning in 2015.
HRA Participation for Eligible Deschutes County Health Plan Members:
Employees Spouses Dependents Total Total (w/out % year
HRAs (18-26) dependents) over year
# % # % # % # % # %
320 31% 48 7% 9 5% 377 20% 368 21% n/a
536 52% 45 7% 6 3% 587 28% 581 34% 58%
532 52% 265 37% 2 1% 799 38% 797 46% 37%
440 44% 233 33% 3 1% 676 32% 673 39% -16%
519 50% 290 39% 2 1% 811 37% 809 45% 20%
2011
2012
2013
2014
2015
2016
(Projected)
597 57% 334 45% 2 1% 933 43%
930 52% 15%
In review of the 2015 HRA data the following information was identified:
• "Overall Wellness Rating" of Excellent increased from 29.9% to 36.9%. The rating reflects the
presence or absence of health risks which in turn can lower healthcare costs.
• 32% of 2015 Participants fall into the Pre -diabetes category. Pre -diabetes and pre -hypertension
are conditions not captured by claims data but are captured in the HRA.
• The annual HRA provides an opportunity to gather information, counsel employees to make
needed changes, empower employees to continue/create healthier lifestyles.
• The HRA is free and convenient to participants; which are both barriers to going to a provider
until there is a specific health concern.
The 2015 HRA uncovered indicators of the need for attention to wellness by employees:
• 70% get Tess than 5 days/week of physical activity.
• 91% practice nutrition habits that increase risk of heart disease, diabetes, and cancer.
• 42% have elevated blood pressure.
• 25% feel high levels of stress at work.
The good news is that the increase in "ready to change" numbers indicates support that the HRA, and
Wellness Program, are materializing into behavior changes.
• Improving eating habits — 52% in action phase (up 3% from Iast year)
• Increasing physical activity — 39% in action phase (same as last year)
• Actively maintaining or working to lose weight — 66% (down 1% from last year)
• Adapting habits to improve cholesterol numbers — 59% in action phase (up 10% from last year)
• Adapting habits to improve blood pressure — 60% in action phase (up 23% from last year)
Some of the feedback provided to Human Resources from EBAC, Wellness Task Force, DOC, and
employees regarding the 2015 HRA:
• The change in the incentive structure was more effective. The Hydroflasks and a one month
free health premium cost -share were positively received, resulting in increased participation.
• The finger stick was preferred over the lab blood draw.
• The overall process was quicker and the addition of the tablets in the DOC increased efficiency.
• Being able to meet with the Wellness Coordinator instead of a medical provider delivered better
value to those folks whose biometric screening was in the "normal" category.
• Increased HRA clinics would be preferred.
PHA Goals for 2016:
• Re -brand Health Risk Assessment (HRA) as Personal Health Assessment (PHA). A new
questionnaire will be used by Medcor with a greater focus on Personal Health.
• Increase participation by 15%.
• Increase the Overall Wellness Rating for Deschutes County.
• Continue same program incentives and processes from 2015.
EBAC met and discussed the PHA process and incentive options for 2016. EBAC supports Human
Resource's suggestions on goals and process improvements for the 2016 PHA. In addition to supporting
HR's goals and suggestions, EBAC has requested Administration and HR staff review options for a greater
incentive for employees. In particular, they recommend we review options to have a higher health
insurance cost -share for those who do not participate in the PHA annually. HR staff has committed to
review this option and continue the discussion at each EBAC meeting.
In response to the feedback received, HR staff recommends the following PHA program, which is the
same as the 2015 program. The program will begin in May and end in September with the financial
incentive to be awarded to participants in November and an immediate tangible incentive provided at
the finger stick appointment. The DOC will continue to use a Cardiocheck Plus Analyzer (a finger -stick
lipid/glucose machine) rather than a full blood draw and lab test for eligible participants. This will
reduce the wait time for participants, the costs for the County, and the administrative burden on the
DOC. Based on the results of the lipid panel, participants will be scheduled to complete their follow-up
visit with either a medical provider or the Wellness Coordinator. Again this will reduce the impact of the
process on available appointments at the DOC and make the follow-up visit more specific to the
participant's health goals and needs. The program is designed to increase the impact of the incentive,
create a more efficient use of resources, and produce a more meaningful PHA experience for
participants.
The 2016 PHA incentive recommendation from HR staff, supported by EBAC, is as follows:
Single employees would not pay a premium cost share in November if they participate in, and complete,
the PHA. Married employees would also not pay a premium cost share for November if both employee
and spouse participate in, and complete, the PHA. If only one of the married couple participates, the
employee will pay 50% of the monthly premium cost share. Additionally, an immediate "prize", possibly
a Hydro Flask or insulated food container, would be given at the time of the finger stick. The anticipated
cost for the 2016 PHA is about $107,000.
Bonnie Baker
From: Kathleen Hinman
Sent: Friday, April 22, 2016 3:01 PM
To: Bonnie Baker
Ce: DanieUeFeg|ey
Subject: RE: Agenda Item for BOCC Work Session 4/25/2016
Attachments: 2016 proposed HRA memo for BOCC.pdf
Hello Bonnie,
I just received information from Medcor that their calculations were off on the cost of blood draws, so I've corrected the
attached Memo for the Board as well as my summary below. (change highlighted in yellow below)
Thank you and sorry for the inconvenience this may cause you,
Kathleen Hinman
HR Analyst - Benefit & Leave Administration
Deschutes County Human Resources
(541) 385-3215
From: Kathleen Hinman
Sent: Thursday, April 21, 2016 4:23 PM
To: Bonnie Baker
Cc: Danielle Fegley
Subject: Agenda Item for BOCC Work Session 4/25/2016
Attached is the document I'd like to provide the Commissioners in preparation for the discussion at the work session on
4/25/16.
Agenda Item: 2016 Personal Heafth Assessment Proposal
Summary: An overview ofthe 2015 Health Risk Assessment goals, costs,and outcomes are provided in the
memo. Human Resource's staff, with recommendation from EBAC, is proposing the Commissioners review and approve
the 2016 Personal Health Assessment (PHA) program.
PHA Goals for 2016:
• Re -brand Health Risk Assessment (HRA) as Personal Health Assessment (PHA). A new questionnaire will be used
by Medcor with a greater focus on Personal Health.
• lncrease participation by 15%.
• lncrease the Overall Wellness Rating for Deschutes County.
• Continue same program incentives and processes from 2015.
• Keep costs at anticipated $108,000 total or $116 per participant.
Monthly Meeting with Board of Commissioners
Finance Director/Treasurer
AGENDA
April 18, 2016
(1) Monthly Investment Reports — March 2016
(2) March 2016 Financials
Memorandum
Date: April 12, 2016
To: Board of County Commissioners
Tom Anderson, County Administrator
From: Wayne Lowry, Finance Director kti
RE: Monthly Financial Reports
Attached please find March 2016 financial reports for the following funds: General
(001), Community Justice — Juvenile (230), Sheriffs (255, 701, 702), Early
Learning Hub (273), Public Health (274), Behavioral Health (275), Community
Development (295), Road (325), Community Justice — Adult (355), 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
Revenues
Property Taxes - Current
Property Taxes - Prior
Other General Revenues
Assessor
County Clerk
BOPTA
District Attorney
Tax Office
Veterans
Property Management
Total Revenues
Expenditures
Assessor
County Clerk
BOPTA
District Attorney
Tax Office
Veterans
Property Management
Non -Departmental
Total Expenditures
Transfers Out
Total Exp & Transfers
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
GENERAL FUND
Statement of Financial Operating Data
FY 2015
Actual
July 1, 2015 through
March 31, 2016 (75% of
Fiscal Year)
Actual
23,196, 345 23, 539, 943
647,334 395,401
2,324,928 1,954,024
819,454 704,475
1,650, 844 1,199, 398
13,342 10,135
299,095 93,024
219,175 164,775
104,568 49,081
90,113 11,250
29,365,198 28,121,504
3,697,588
1,372,852
60,320
5,375,308
778,075
330,582
264,768
1,130, 753
13,010,247
14,947,204
27,957,452
1,407,746
8,381,199
$ 9,788,945
2,879,606
1,029,722
48,747
4,301,361
583,157
238,918
216,616
794,645
10,092,773
11,674, 030
21,766,803
6,354,701
9,788,945
$ 16,143,647
Beginning Net Working Capital per FY 2017 Requested Budget
a) Projection based on collecting 94.5% of property tax levy
b) Budget includes $198,360 Transfer In from TRT (Fund 170). Transferred to Econ Development Fund instead
c) Three quarters of A&T Grant received through February 29, 2016
d) Received quarterly. Grant in excess of amount budgeted
e) Personnel expenditures Tess than budgeted due to unfilled positions through February
% of
Budget
98% a)
79%
77% b)
89% c)
78% c)
91% C)
51 %
86%
69% d)
15%
94%
70% e)
63%
74%
70% e)
67%
61% e)
74%
68%
69%
75%
72%
113%
Budget
FY 2016
Projected I Variance
24,090,700 24,402,534
500,000 500,000
2,552,960 2,354,600
795,202 795,202
1,534,420 1,686,000
11,154 11,154
182,612 182,612
192,379 192,379
70,900 122,681
75,000 75,000
30,005,327 30,322,162
4,125,299
1,624,716
65,634
6,146,851
865,513
388,779
293,574
1,163,643
14,674,009
15,537,408
30,211,417
(206,090)
8,630,800
$ 8,424,710
3,950,299
1,490,716
63,034
5,946,851
865,513
388,299
293,574
1,163,643
14,161,929
15,537,408
29,699,337
622,825
9,788,945
$ 10,411,770
10,411,770
311,834
(198,360)
151,580
51,781
316,835
175,000
134,000
2,600
200,000
25,000
536,600
536,600
853,435
1,158,145
$ 2,011,580
Page 1
Investments By County Function
eschutes ount
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Investment Income - Net
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Total Portfolio: By Investment Types
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(Deschutes County Investments
Portfolio Management
Portfolio Details - Investments
March 31, 2016
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13133734F6
1120022332
686053CF4
1686053CF4
31359YBY2
88059EMP6
912828QX1
46640PJ12
313370TW8
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13133EEBU3
191159HHB9
14947510/02
13133ECWV2
1064159DA1
1912828RX0
106406HCA5
912828SC5
106050TLT7
13130A7BY0
984135AB9
984135A89
1984135AB9
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13136FPYB7
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3133ECQT4
31359MEL3
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1771CS97
929903DT6
29270CYZ2
184247PHS3
i3137EADV8
3135GOZF3
3135GOZF3
198385XAL0
1005158VE7
13130A62S5
912828TM2
912828TM2
313383.1E38
912828PA2
31771JMR8
131771KAD90
4947510110
88059FAZ4
94988J5A1
92976WBH8
131771EAL5
131771EAL5
3130A77L3
0378338N9
313408M71
06050TLY6
106050TLY6
68607VG665
0846648E0
98385XAP1
1.904121 N C O
939307HF4
8059EMT8
!Security
Federal Home Loan Bank
Lewis & Clark Bank
Oregon School Boards Assoc
'Oregon School Boards Assoc
:Federal National Mtg Assn
;Tennessee Valley Authority
I U.S. Treasury
'JP Morgan Securities LLC
Federal Home Loan Bank
Federal National Mtg Assn
IMUFG Union Bank
IMUFG Union Bank
:Bay Area Water Supply
;Federal Home Loan Bank
Toronto Dominion Bank
Federal Farm Credit Bank
!US Bancorp
/King County Washington FPD
'Federal Farm Credit Bank
Bank of Nova Scotia
U.S. Treasury
;Bank of New York Mellon Corp
,U.S. Treasury
[Bank of America - Banker's Acc
,Federal Horne Loan Bank
:Berkshire Hathaway Inc
Berkshire Hathaway Inc
,Berkshire Hathaway Inc
1U.S. Treasury
IUS Bancorp
1 Westpac
'Washington Federal CD
Federal National Mtg Assn
:Federal Horne Loan Mtg Corp
:Federal Farm Credit Bank
Federal National Mtg Assn
Federal National Mtq Assn
;FICO Strip
!Wells Fargo Corporate Note
;Bonneville Power Administratio
j Southern CA Public Power Auth
Federal Home Loan Mtg Corp
Federal National Mtq Assn
!Federal National Mtg Assn
XTO Energy Inc
]Ada County SD
:Federal Home Loan Bank
1U.S. Treasury
U.S. Treasury
31.3'#li fait -Jim -two
iFederal Home Loan Bank
1U.S. Treasury
,FICO Strip
IFICO Strip
i King County Washington FPD
!Tennessee Valley Authority
Wells Fargo Corporate Note
:Wachovia Corp
;FICO Strip
FICO Strip
:Federal Home Loan Bank
'Apple Inc
1 Federal Home Loan Mtg Corp
Bank of America - Corporate
!Bank of America - Corporate
;Oregon State Lottery
Berkshire Hathaway Inc
'XTO Energy Inc
1 Umatilla School District
Hillsboro SD Pension Bonds
'Tennessee Valley Authorit
:Toyota Mtr Cred - Corp N
U.S. Treasury
[Microsoft Corp
:U.S. Treasury
California St
California St
j Federal National Mtg Assn
:Oregon School Boards Assoc
j Local Govt Investment Pool
'Bank of the Cascades
1 Total
9236TAY1
912828WD8
594918BF0
12828A75
3063CKL3
3063CKL36
1313586RC5
686053DH
1SYS10078
+SYS10084
Purchase
!Broker Date
CASTLE 5/2/2014
12/8/2014 6/8/2016
CASTLE 3/7/2014 6/30/2016
CASTLE 6/23/2015 6/30/2016
CASTLE 10/16/2014 7/15/2016,
CASTLE 110/29/2014 7/15/2016,
1MBS 1 6/19/2014 7/31/2016;
CASTLE ' 12/8/2015 9/1/2016
(CASTLE .12/11/2015 9/9/2016
.PJ 3/5/2014, 9/15/2016
MBS 3/11/2015: 9/26/2016
CASTLE , 3/17/2015 9/26/2016.
CASTLE 6/22/2015 10/1/2016.
1VINISP 12/18/2015 10/19/2016
CASTLE 5/8/2015' 10/19/2016'
IPJ 112/10/201411/14/2016:
:CASTLE 1 211 5/201 51 11/15/20161
PJ ' 12/15/2015 12/1/20161
CASTLE 12/17/2013 12/7/2016
:CASTLE 6/9/201412/13/2016
CASTLE , 12/3/2015: 12/31/2016:
'CASTLE ' 4/23/2014 1/17/2017
'CASTLE 1/16/2014 1/31/2017
:CASTLE 12/1/2015 2/14/2017'
PJ 2/17/2016, 2/17/2017
!CASTLE 4/10/20151 4/1/2017,
CASTLE ' 6/26/2015: 4/1/2017"
CASTLE 1 8/7/2015 4/1/2017'
'VVF 1/17/2014 4/30/2017
CASTLE 4/23/2015; 5/15/2017
:CASTLE , 4/7/2015 5/19/2017
5/20/2015 5/22/2017
,VINISP : 2/7/2014, 5/23/2017
,CASTLE ,10/13/2015 5/26/2017'
(CASTLE 10/26/2015 5/30/2017'
,CASTLE 12/23/20131 6/1/2017 426,M+
'CASTLE 1/24/2014 6/1/2017 426'AA-
1CASTLE 12/9/2014 6/6/2017 431
(CASTLE 111/23/2015 6/15/2017' 440,A+
;CASTLE ; 4/24/2014 7/1/2017 456'AA-
o :CASTLE 1 6/17/2014 7/1/2017 4561AA-
Maturity Days To
Date ',Maturity ;S&P
4/15/2016 14 . AA+
68
90A+
90:AA-
105
105
121
153:A-1
161: AA+
167 AA+
1781A+
178:A+
183:AA
201:AA+
201 AA -
227 AA+
226'A+
2444AA+
250:AA+
256: A+
274,
291;A+
305]AA+
3191A+
322, AA
3651 AA
365:AA
365:AA
394, AAA
409'A+
413]AA-
416
417', AA+
420, AA+
424', AA+
1MBS 5/29/2015. 7/14/2017
,VINI5P 4/6/2015 7/28/2017
!CASTLE .12/21/201511 7/28/2017'
'CASTLE . 6/17/20151 8/1/2017
IPJ j 6/1/2015 8/15/2017
;CASTLE7/24/2015 8/28/2017'
(CASTLE I 9/10/2014 8/31/2017
'CASTLE 2/19/2015, 8/31/2017'
fit'^tee' s36'';
1VINISP :12/26/20131 9/27/2017,
:CASTLE ' 9/10/2015 9/30/2017'
,CASTLE , 10/22/20151 10/6/201i;
!DA DAV ' 12/10/20141 11/30/2017;
IPJ • 12/15/2015 12/1/2017
'CASTLE ;11/21/2014] 12/15/2017;
;CASTLE : 1/29/2016 1/22/2018'
;CASTLE 2/26/20161 2/1/20181
,CASTLE 1 2/24/2015: 2/8/2018;
!CASTLE ' 2/25/2015; 2/8/2018;
CASTLE 2/16/20161 2/16/2018;
'CASTLE . 2/23/2016. 2/23/2018'
'CASTLE 2/26/20161 2/26/2018!
;CASTLE 5/14/2015 3/26/2018.
;CASTLE 5/21/2015' 3/26/2018'
IDA DAV 6/12/2015, 4/1/2018,
. ?^410:61 -701B -7.4"440"'”i3 .,y. Tr-
469,
483: AA+
4831M+
4871 AAA
501 AA+
514,
517AAA
517;AAA
544M+ :As
547'AAA /Aaa
553'
608! I
609,AA+
6231M+
Ratings Coupon
Par
;Moody'*Rate 'YTM 365 Value
:Aaa ; 0.7720' 0.5998 650,000'
1.0000 1.0139 240,000
'Aa2 0.0000 0.9993 3,000,000.
Aa2 0.6047 0.6091 1,400,0001
0.3535 0.3650' 1,693,0001
0.4902 0.5068 2,000,000
:Asa 1.5000 0.5480' 1,000,000
P-1 1 0.910011 0.9434' 1,000,000'
Aaa , 2.0000 0.7430 2,000,0001
;Aaa 0.7784- 0.8120: 672,000.
1A2 1.5000 1.1128' 1,800,000
A2 , 1.5000, 1.0849' 775,000.
Aa2 , 0.8540 0.8001; 1,000,0001
.Aaa ' 5.1250 0.8000 1,000,000'
171a1 ' 2.3750' 0,8202 1,800,000'
]Aaa 1 0.6000, 0.6481, 2,000,000,
'Al ! 2.2000 1.1252 1,000,000'
0.86001 0.8600: 200,000:
Aaa 0.8750' 0.7219 2,100.000
Aa2 , 1.1000' 0.9102' 1,800,000!
;Aaa 0.8750, 0,7459 3,000,000'
Al 1 2.40001 1.06731 2,000,000,
,Aaa 0,8750: 0.8437' 2,000,000,
;Al 1.2500 1.16061 1, 000, 0001
,Aaa , 0.7200 0.7200 2,000,000,
1Aa2 5.1500' 1,0603, 370,000:
'Aa2 1 5.1500 1.2010 1,000,000;
Aa2 . 51500' 1.1004' 1,875,000
,Aaa 0.8750' 0.9500 2,000,000'
'Al , 1.6500' 0.8820; 1.000.000'
,Aa2 ; 1.20001 1.0609, 2,000,0001
0.9000' 0.9125 200,000'
]Aaa 2.0500' 0.8853, 1,460,000,
'Aaa :0.7200; 0.7000: 6,000,000'
:Aaa ; 0.75001 0.74991 2,662,000;
1Aaa 1.0614 1.1153' 1,000,000;
1Aaa 1.0812 1.1361 1,050,0001
as = B�0174)�6D9a.'-1t/-5.Q.P90'. 3o
,Aaa 1 1.0191, 1.06471 1,028,0001
A2 i 5.7500' 1.3204. 2,000,0001
Aat ' 1.1970; 1.1705' 670,000,
1.145011 1.180311 1,000,000'
0.7500, 0.7870' 1,000,000
1.0700' 0.8649' 2,000,000]
1.0700, 1.0699' 2,000,000'
6.2500, 1.1802: 2,000,000
1 3.0000' 0.9298' 1,000,0001
0.7500 0.8582, 1,000,0001
1 0.62501 1.06131 1, 000, 0001
0.6250 0.9199! 1,000,000
"500,5
1.2502: 1,000,000 1,003,4801
0.80311 2,000,0001 2,034,5401
0.7806' 2,000,000; 1,969,200,
1.2673; 2,000,0001 1,970,0001
1.2183' 230,000, 231,056,
1.26811 1,059,0001 1,039,927
.0.0tMgg fit ""'�E:''
1Aa2 1,6500 1.58001 1,000,0001 1,007,520!
15.7500! 1.6901' 1,000,000! 1,076,600
1.2525] 1.3180; 1,260,000' 1,239,7271
11.25751 1,32341 740,000 728,0931
,Aaa , 1.00001 1.0000] 3,000,0001 2,996,010
Aa1 ; 1.3000 1,32191 2,000,000! 2,015,520
1.0500' 1,0500' 3,000,000] 3,000,0901
'Al . 1.6500 1.5696: 2,000,000 1,997,6001
1A1 i 1.65001 1.54001 1,000,0001 998,800
Aa2 50000; 1.1203, 610,000; 661,9721
,Aa2 ' 5,40001 1.59021 1,107,0001 1,206,885
;Asa ' 5.5000' 1.50001 1,000,008 1,084,5701
1 4300• 1.4298' 750,000: 754,043,
l Aa3 1 1.73201 1.64961 985,000] 996,9581
1.0212; 1.0653; 500,0001 488,1251
lAa3 1 2.00001 1.7701' 784,0001 798,143!
'Asa ' 1.2500' 1.2225, 1,000,0001 1,010,8601
,Aaa ; 1.3000; 1.3341 2,000,0001 2,019,4401
Aaa 15000 1.3242. 1,000,000; 1,018,010
IAA3 2.25001 1.35011 1,000,000]
1AA3 ' 2.25001 1.34011 1,000,000'
1.89101 2.03061 1,400,0001
Market Book Call
Value Value Date
650,104 650,043' - -
240,000: 240,000' - -
2,996,1900 2,992,717 - -
1,398,222' 1,397,912 - -
1,691,222' 1,691,254 - -
1,994,960' 1,997,141 - -
1,003,750 1,003,131, - -
996,430' 996,133; - -
2,013,700: 2,010,977' - -
671,032 669,574, - -
1,802,934, 1,802,933, 8/26/2016
776,263: 776,546, 8/26/2016
1,001,1401 1,000,267 - -
1,025,040: 1,023,653 - -
1,815,300' 1,815,2681 - -
1,997,860: 1,999,409' - -
1,008,460: 1,006,632' 10/14/2016
200,196, 200,000' - -
2,103,276 2,102,264. - -
1,802,250' 1,802,358 - -
3,006,450 3,002,879' - -
2,022,160, 2,020,811 12/18/2015
2,004,460 2,000,515. - -
1,001,240 1,000,7661 - -
1,998,580: 2,000,000: 8/17/2016
384,511' 384,9351 - -
1,039,220 1,038,948: - -
1,948,538, 1,950,023, - -
2,004,760' 1,998,408, -
1,005,250, 1,008,221' 4/15/20171
1,997,980: 2,003,106 - -
200,000 200,000' - -
1,482,323 1,479,136 - -
6,000,000 6,001,367: 5/26/20161
2,662,0271 2,662,0001 - -
991,420 987,440 - -
1,040,991: 1,036,5661 - -
,Aaa
1Aaa
,Aaa
:Aaa
;Aal
,Aaa
Aaa
Aaa
1.0000;
1.87501
" 0.7512
1.2053:
1.2200;
1.2054'
661'
671 IA
6781
678'
686 AA+
693:M+
696;AA+
724;A
7241A
730 AAA
1,016,826:
2,104,660:
672,278'
1,002,0001
1,000,360'
1,999, 7401
1,999,7401
2,139,6401
1,028,2101
1,000,4401
998,7901
998,790''
347.54
1,015,4581 - -
2,105, 349; - -
670,218' - -
999, 5681
999, 528,
2,002,320; 7/28/2016_
2,000,000] 7/28/2016
2,133,1061 - -
1,028,041, - -
998,4941
993,9381
995,8911
3'-
96,374,
-96,374;
2,031,7521
1,976,921;
1,959,288!
230,000;
1,036,910;
A2
1CASTLE 1 9/4/20151 5/15/20181
:CASTLE 1 8/4/20151 6/15/2018;
1PJ 577/20151 6/15/20181
PJ ; 3/30/20151 6/30/2018;
IDA DAV ; 2/22/20161 7/15/2018;
2018;
I CASTLE ' 1/5/20161 10/24/20181
:CASTLE . 12/1 /2015 10/31/2018'
'CASTLE , 11/3/2015: 11/3/2018;
;CASTLE ! 6/8/2015: 12/31/20181
774,AA+
805'; AAA
805 AA+
820
835:
1 DA DAV 10/23/20151 5/1/20191 11251AA-
IDA DAV :10/23/20151 5/1/2019± 11251AA-
1CASTLE 12/4/20151 10/9/20191 12861AA-
IDA DAV ; 11/2/20151 6/30/20201
i 1
1,018,5601
1,018,5601
1,330,112;
1,001,2421
1,072,9131
1,230,2791
722,475]
3,000,0001
1,999,185!
3,000,0001
2,003,104
1,002,125,
656,4621
1,194,249j
1,086,0231
750,000,
986,7501
488.157"
5/16/2016
5/26/2016
788, 4821
1,000,692;
1,998,2741
1,004,6991
1,027,0061 - -
1,027,312 - -
1,305,4311
1551;AA 1Aa2 1 5.3730] 2.05001 875,000 1,005,6991 992,1801 -
0.7500 0.7500; 35,950,9211 35,950,9211 35,950,921; -
' 0.7500' 0.7500' 3,385,623; 3,385,6231 3,385,6231 -
; 159,092,5441 /59,974,7041 159,755,4941
Revenues
OYA Basic & Diversion
ODE Juvenile Crime Prev
Inmate/Prisoner Housing
DOC Unif Crime Fee/HB2712
Food Subsidy
Gen Fund -Crime Prevention
Interest on Investments
Leases
OJD Court Fac/Sec SB 1065
Contract Payments
Case Supervision Fee
Federal Grants
Miscellaneous
Total Revenues
Expenditures
Personnel Services
Materials and Services
Capital Outlay
Transfers Out-Veh Reserve
Total Expenditures
Revenues less Expenditures
Transfers In -General Fund
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
COMM JUSTICE -JUVENILE
Statement of Financial Operating Data
FY 2015
Actual
364,153
109,588
89,850
36,226
18,394
20,000
9,751
7,694
24,768
9,032
8,192
1,205
1,434
700,288
4,994,826
1,007,504
3,660
6,005,990
(5,305,702)
5,368,346
62,644
1,244,605
$ 1,307,249
July 1, 2015 through
March 31, 2016 (75% of
Fiscal Year)
"/o of
Actual I Budget
238,150
42,662
48,750
27,079
14,755
10,000
9,190
22,364
14,524
6,027
4,763
1,024
439,288
3,692,919
828,080
2,745
4,523,744
(4,084,456)
4,098,447
13,991
1,307,249
$ 1,321,240
62% a)
47% a)
89% b)
74%
61% c)
50% a)
131% (1)
311% e)
85% d)
100% f)
79%
N/A
108%
67%
69% 9)
72%
0%
75%
70%.
75%
FY 2016
Budget Projected I Variance
382,817
91,379
55,000
36,568
24,000
20,000
7,000
7,200
17,000
6,000
6,000
950
653,914
5,319,157
1,153,324
100
3,660
6,476,241
(5,822,327)
5,464,591
(357,736)
103% 1,271,324
$ 913,588
Beginning Net Working Capital per FY 2017 Requested Budget
a) Payments received quarterly, reimbursing for actual expenditures
b) Projection increased due to YTD revenue and changes in other regional detention capacity
c) Projection decreased due to YTD detention population trends
d) Projection increased due to YTD revenue
e) Additional office space rented to Rimrock Trails ATS and detention facility space to J Bar J. Not included in FY 16 budget
f) More than anticipated number of contract payment community service projects
g) Based on YTD actuals and projected vacancies
382,817
91,379
65,000 10,000
36,568
20,000 (4,000)
20,000
11,500 4,500
25,595 18,395
20,000 3,000
8,000 2,000
6,000 -
1,024 74
687,883 33,969
4,950,000 369,157
1,153, 324
100
3,660
6,106,984 369,257
(5,419,101) 403,226
5,464,591
45,490 403,226
1,307,249 35,925
$ 1,352,739 $ 439,151
1,200,000
Page 2
Revenues (Funds 701 & 702)
Law Enf Dist Countywide
Law Enf Dist Rural
Total Revenues
Expenditures (Fund 255)
Personnel
Materials & Services
Capital Outlay
Transfers Out
Total Expenditures
Revenues Tess Expenditures
DC Comm Systems Reserve
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
SHERIFF - Consolidated
Statement of Financial Operating Data
FY 2015
Actual
21,416,299
13, 082, 018
34,498,317
27, 982,132
6,331,777
613,587
455,031
35,382,528
(884,211)
200,000
(1,084,211)
11,109,701
$ 10,025,490
July 1, 2015 through
March 31, 2016 (75%
of Fiscal Year)
FY 2016
% of
Actual Budget Budget Projected
21,812,886 94% 23,142,090 23,569,583
12,484,439 93% 13,476,564 13,653,683
34,297,325 94% 36,618,654 37,223,266
21,190,176 76% a) 29,213,507 28,856,945
4,623,448 74% b) 6,705,637 6,772,478
872,255 67% c) 1,059,944 1,044,671
79,252 78% 271,616 271,616
26,765,131 72% 37,250,704 36,945,710
7,532,194 (632,050) 277,556
200,000 100% 200,000 200,000
7,332,194 (832,050) 77,556
10,025,490 108% 9,267,317 10,025,490
$ 17,357,683 d) 8,435,267 10,103,046
Beginning Net Working Capital per FY 2017 Requested Budget
Reserved for future Capital Outlay
Available for current expenditures
a) Expenditures projected to be Tess than amount budgeted due to unfilled positions
b) Projected expenditures less than budget due primarily to savings in fuel costs
c) Unanticipated capital expenses are offset by savings from Jail HVAC project budgeted as
as Materials & Services
d) Ending balance reserved for future Capital Outlay
Ending fund balance available to current expenditures
2,094,060
7,800,877
9,894,937
Variance
427,493
177,119
604,612
356,562
(66,841)
15,273
304,994
909,606
909,606
758,173
1,667,779
capital but expensed
2,094,060
8,008,986
10,103,046
Page 3-A
Revenues (Fund 255)
Law Enf Dist Countywide
Law Enf Dist Rural
Total Revenues
Expenditures (Fund 255)
Sheriffs Services
Civil/Special Units
Automotive/Communications
Investigations/Evidence
Patrol
Records
Adult Jail
Court Security
Emergency Services
Special Services
Training
Other Law Enforcement Svcs
Non -Departmental
Total Expenditures
Revenues less Expenditures
SHERIFF - Fund 255
Statement of Financial Operating Data
FY 2015
Actual
22,630,194
12,752,334
35,382,528
2,528,782
1,216,848
1,857,297
1,604,049
8,409,091
770,148
15,338,956
356,041
373,205
1,587,532
501,561
766,206
72,813
35,382,528
$
July 1, 2015 through
March 31, 2016 (75%
of Fiscal Year)
% of
Actual I Budget
17,154,002
9,611,129
26,765,131
2,240,273
872,717
1,298,987
1,360,190
6,434,123
474,922
11,345,480
200,489
161,488
1,130,004
366,836
809,639
69,984
26,765,131
62%
61%
62%
Budget
27,574,824
15,784,087
43,358,911
76% a) 2,942,625
74% b) 1,178,116
67% c) 1,934,375
78% d) 1,751,548
72% :b) 8,920,649
61% b) 775,751
70% -'e) 16,148,692
64% f) 311,175
73% g) 220,485
71% 11) 1,590,250
64% 1) : 576,528
100% j) 807,198
75% 93,312
72% 37,250,704
$ 6,108,207
FY 2016
Projected
23,926,069
13,019,641
36,945,710
2,964,775
1,143,952
1,843,433
1,781,309
8,645,066
698,592
16,137,308
300,086
211,587
1,553,804
552,953
1,019,533
93,312
36,945,710
Variance
3,648,755
2,764,446
6,413,201
(22,150)
34,164
90,942
(29,761)
275,583
77,159
11,384
11,089
8,898
36,446
23,575
(212,335)
304,994
$ 6,108,207
a) Unanticipated Personnel expenses in Extra Help
b) Less than budgeted Personnel expenditures due to unfilled positions
c) Fuel costs are anticipated to be lower than budgeted
d) Time management payouts are expected to exceed anticipated budget
e) Savings in Materials & Services for roof repair and Professional Services. Part of these savings will be used to
offset additional Capital expenses
f) Personnel expenditures projected to be Tess than budgeted due to filling a position at a lower step
g) Budgeted capital expenditure will not be made
h) Budgeted purchase of radios will not happen. This will be part of the radio replacement project in FY 17
i) Unanticipated overtime for Special Operations Tactical Team
j) Positions filled at higher step than budgeted
Page 3-B
SHERIFF -Expenditure Detail
Statement of Financial Operating Data
FY 2015
July 1, 2015 through
March 31, 2016 (75%
of Fiscal Year)
FY 2016
% of
Actual Actual Budget Budget Projected Variance
Expenditures
Sheriffs Services
Personnel 1,444,896 1,137,468 77% 1,473,213 1,509,473 (36,260)
Materials & Services 1,083,885 1,042,773 75% 1,390,412 1,392,650 (2,238)
Capital Outlay - 60,031 76% 79,000 62,652 16,348
Total Sheriff's Services 2,528,782 2,240,273 76% 2,942,625 2,964,775 (22,150)
Civil/Soecial Units
Personnel 1,086,462 789,491 74% 1,062,099 1,043,459 18,640
Materials & Services 130,386 76,678 70% 109,469 93,945 15,524
Capital Outlay - 6,548 100% 6,548 6,548 -
Total Civil/Special Units 1,216,848 872,717 74% 1,178,116 1,143,952 34,164
Automotive/Communications
Personnel 404,038 318,794 74% 429,293 427,121 2,172
Materials & Services 1,445,359 951,917 64% 1,476,782 1,388,037 88,745
Capital Outlay 7,900 28,275 100% 28,300 28,275 25
Total Automotive/Communications 1,857,297 1,298,987 67% 1,934,375 1,843,433 90,942
Investiaations/Evidence
Personnel 1,441,261 1,174,249 77% 1,528,335 1,548,239 (19,904)
Materials & Services 162,788 124,271 77% 160,613 171,400 (10,787)
Capital Outlay 61,670 99% 62,600 61,670 930
Total Investigations/Evidence 1,604,049 1,360,190 78% 1,751,548 1,781,309 (29,761)
Patrol
Personnel 7,476,400 5,611,921 72% 7,824,291 7,553,763 270,528
Materials & Services 587,630 453,259 72% 625,432 616,368 9,064
Capital Outlay 345,060 368,944 78% 470,926 474,935 (4,009)
Total Patrol 8,409,091 6,434,123 72% 8,920,649 8,645,066 275,583
Records
Personnel 666,056 446,677 67% 663,829 590,925 72,904
Materials & Services 104,092 28,245 25% 111,922 107,667 4,255
Total Records 770,148 474,922 61% 775,751 698,592 77,159
Adult Jail
Personnel 12,681,941 9,670,919 72% 13,391,264 13,372,441 18,823
Materials & Services 2,138,807 1,403,995 63% 2,227,142 2,250,625 (23,483)
Capital Outlay 63,177 191,314 74% 258,670 242,626 16,044
Transfer Out - Jail (D/S & Cap Proj) 455,031 79,252 29% 271,616 271,616
Total Adult Jail 15,338,956 11,345,480 70% 16,148,692 16,137,308 11,384
Court Security
Personnel 318,888 190,237 63% 301,472 283,953 17,519
Materials & Services 8,989 10,252 106% 9,703 16,133 (6,430)
Capital Outlay 28,165 - N/A -
Total Court Security 356,041 200,489 64% 311,175 300,086 11,089
Emeraencv Services
Personnel 144,725 116,069 72% 160,660 160,152 508
Materials & Services 228,481 14,032 68% 20,625 20,048 577
Capital Outlay - 31,387 80% 39,200 31,387 7,813
Total Emergency Services 373,205 161,488 73% 220,485 211,587 8,898
Special Services
Personnel 1,223,523 879,430 71% 1,235,676 1,227,283 8,393
Materials & Services 207,027 132,127 54% 246,074 195,581 50,493
Capital Outlay 156,982 118,447 109% 108,500 130,940 (22,440)
Total Special Services 1,587,532 1,130,004 71% 1,590,250 1,553,804 36,446
Training
Personnel 418,013 305,600 71% 430,076 410,490 19,586
Materials & Services 83,548 61,236 42% 146,452 142,463 3,989
Total Training 501,561 366,836 64% 576,528 552,953 23,575
Other Law Enforcement Services
Personnel 675,931 549,321 77% 713,299 729,646 (16,347)
Materials & Services 77,972 254,680 290% 87,699 284,249 (196,550)
Capital Outlay 12,303 5,638 91% 6,200 5,638 562
Total Other Law Enforcement Svcs 766,206 809,639 100% 807,198 1,019,533 (212,335)
Non-Deoartmental
Materials & Services 72,813 69,984 75% 93,312 93,312
Total Non -Departmental 72,813 69,984 75% 93,312 93,312 -
Total Expenditures $ 35,382,528 $ 26,765,131 72% $ 37,250,704 $ 36,945,710 $ 304,994
r boo 4
Revenues
Tax Revenues - Current
Tax Revenues - Prior
SB 1145
Sheriff Fees
Concealed Handgun License
Jail Funding HB 3194
Jail Funding HB 2712
State Grant
Prisoner Housing
Inmate Telephone Fee
Federal Grants
Work Center Work Crews
Contracts with Des County
Inmate Commissary Fees
Interest
Donations -"Shop with a Cop"
Miscellaneous
Total Operating Revenues
EXPENDITURES & TRANSFERS
DC Sheriffs Office
DC Comm Systems Reserve
Total Expenditures
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
LED #1 - Countywide
Statement of Financial Operating Data
FY 2015
Actual
17,663,115
482,620
1,629,017
324,105
160,721
107,805
36,226
308,843
292,157
45,803
10,072
42,049
98,466
40,159
64,584
43,417
67,140
21,416,299
22,630,194
80,000
22,710,194
(1,293,895)
6,659,617
$ 5,365,722
July 1, 2015 through
March 31, 2016 (75% of
Fiscal Year)
Ot
Actual I Budget
19,255,853
291,973
1,474,123
136,279
129,130
27,079
57,502
95,196
27,979
12,008
26,381
105,341
29,831
53,031
36,816
54,363
21,812,886
17,154,002 61%
80,000 100%
98%
65%
85%
55%
86%
0%
75%
67%
43%
80%
N/A
53%
89%
99%
121%
56%
70%
94%
17,234,002
4,578,884
5,365,722
$ 9,944,606
61%
102%
Budget
a) 19,688,313
451,000
b) 1,733,117
c) 250,000
150,000
d) 107,806
36,224
b) 85,370
220,000
35,000
e)
0
9)
50,000
118,225
30,000
h) 43,705
66,058
i) 77,272
23,142,090
28,307,942
80,000
28,387,942
(5,245,852)
5,245,852
Beginning Net Working Capital per FY 2017 Requested Budget
a) Projection based on collecting 94.5% of property tax levy
b) Grant award amount exceeds budgeted amount
c) Revenue for civil processing is lower than anticipated
d) State eliminated funding
e) Revenue budgeted 100% in Fund 702, receipted as split revenue between 701 and 702
f) Increase in funding from State for Court Security
g) Actual receipts are higher than budgeted
h) Based on actuals
i) Decreased due to Social Security revenue based on YTD actual
FY 2016
Projected
19,937,058
451,000
1,965,474
182,000
150,000
36,224
110,023
220,000
35,000
12,008
50,000
178,025
39,000
67,000
66,058
70,713
23,569,583
23,926,069
80,000
24,006,069
(436,486)
5,365,722
$ 4,929,237
4,816,720
Variance
248,745
232,357
(68,000)
(107,806)
24,653
12,008
59,800
9,000
23,295
(6,559)
427,493
4,381,873
4,381,873
4,809,366
119,870
$ 4,929,237
Page 5
Revenues
Tax Revenues - Current
Tax Revenues - Prior
Des Cty Transient Room Tax
City of Sisters
Marine Board License Fee
State Grant
Court Fines & Fees
Contracts with Des County
US Forest Service
School Districts
Federal Grants
Bureau of Reclamation
Interest
SB #1065 Court Assessment
Federal Grants-BLM
Donations & Grants - Private
Miscellaneous
Total Revenues
EXPENDITURES & TRANSFERS
DC Sheriffs Office
DC Comm Systems Reserve
Total Expenditures
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
LED #2 - Rural 702
Statement of Financial Operating Data
FY 2015
Actual
8,420,326
235,019
3,071,719
523,010
112,383
113,239
140,939
121,772
78,910
70,028
54,497
10,365
42,000
24,768
770
17,030
45,242
13,082,018
12,752,334
120,000
12,872,334
209,684
4,450,084
$ 4,659,768
I July 1, 2015 through
March 31, 2016 (75% of
Fiscal Year)
I7o OT
Budget
Actual
Budget
8,538,841 97% a) 8,783,959
140,339 65% 216,000
2,833,759 90% 3,151,787
407,948 75% 543,930
76,273 59% b) 130,000
71,058 66% b) 108,000
77,716 60% 130,000
93,240 74% 125,810
38,660 51% 76,500
40,038 73% c) 55,000
17,315 87% b) 20,000
19,711 73% d) 27,000
43,770 146% e) 30,078
14,524 61% 24,000
1,679 N/A
10,932 N/A f)
58,636 108% g) 54,500
12,484,439 93% 13,476,564
9,611,129 55% 17,378,029
120,000 100% 120,000
9,731,129 56%
2,753,310
4,659,768 116%
$ 7,413,077
Beginning Net Working Capital per FY 2017 Requested Budget
a) Projection based on collecting 94.5% of property tax levy
b) Grant awards exceed budgeted amount
c) School district contracted for additional hours for School Resource Deputy
d) Patrols for this grant are not expected to continue
e) Revised estimate based on actuals
f) Unanticipated donation from snowmobile association
g) Sale of snowmobile, unbudgeted restitution payment of $19,000 in March
17,498,029
(4,021,465)
4,021,465
FY 2016
Projected
8,842,486
216,000
3,151,787
543,930
146,189
129,156
130,000
125,810
76,500
80,000
26,698
19,711
47,500
24,000
1,679
11,000
81,237
13,653,683
13,019,641
120,000
13,139,641
514,042
4,659,768
$ 5,173,810
5,078,217
Variance
58,527
16,189
21,156
1
25,000
6,698
(7,289)
17,422
1,679
11,000
26,737
177,119
4,358,388
4,358,388
4,535,507
638,303
$ 5,173,810
Page 6
Revenues
Federal Grants
HealthyStart Medicaid
State Grant
HealthyStart /R -S -G
Miscellaneous
Court Fines & Fees
Interest on Investments
Private Grant
Interfund Grants
Total Revenues
Expenditures
Personnel Services
Materials and Services
Total Expenditures
Revenues less Expenditures
Transfers In
General Fund
General Fund - Other
Total Transfers In
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
a) Grant awarded subsequent
a supplemental budget
EARLY LEARNING HUB
Statement of Financial Operating Data
FY 2015
July 1, 2015
through March 31,
2016 (75% of Fiscal
Year)
% of Revised
Actual Actual Budget Budget ( Projected Variance
FY 2016
224,752 103,546 49% 213,382 233,525 20,143
66,759 46,807 109% a) 42,863 46,807 3,944
105,326 70,217 67% 105,326 140,334 35,008
296,573 138,242 100% a) 138,243 138,243
5,291 2,526 126% 2,000 2,526 526
77,086 79,014 103% 77,086 79,014 1,928
2,487 2,382 99% 2,400 3,200 800
715 3,285 N/A 3,285 3,285
7,260 N/A -
786,249 446,020 77% 581,300 646,934 65,634
263,621
849,478
1,113,099
(326,850)
252,288
89,350
341,638
14,788
334,861
$ 349,649
i
1
201,754
436,989
638,742
(192,723)
131,247
67,013
198,260
5,537
349,649
$ 355,186
66%
88% a
80%
304,598
494,118
798,716
(217,416)
274,146 30,452
682,740 (188,622)
956,886 (158,170)
(309,952) (92,536)
75% 175,000 175,000 -
75% : 89,350 89,350
75% 264,350 264,350
46,934 (45,602) (92,536)
127% 274,299 349,649 75,350
$ 321,233 $ 304,047 $ (17,186)
to adoption of FY 2016 Budget. Additional resources will be appropriated with
Page 7
Revenues
State Grant
Environmental Health-Lic Fac
OMAP
Family Planning Exp Proj
Interfund Grants & Contract
Grants (Intergvt, Pvt, & Local)
Patient Insurance Fees
State Miscellaneous
Federal Payments
Vital Records -Death
Health Dept/Patient Fees
Contract Payments
Vital Records -Birth
Child Dev & Rehab Center
Interest on Investments
Grants & Donations
Miscellaneous
Total Revenues
PUBLIC HEALTH
Statement of Financial Operating Data
FY 2015
Actual
3,373,900
818,627
945,490
236,714
64,233
264,205
138,130
163,008
141,606
132,975
46,588
16,629
37,520
31,720
15,422
36,035
32,519
6,495,321
Expenditures
Personnel Services 6,541,186
Materials and Services 2,279,520
Capital Outlay 49,701
Transfers Out 164,640
Total Expenditures 9,035,047
Revenues less Expenditures (2,539,726)
Transfers In -General Fund 2,701,475
Transfers In -PH Res Fund
Transfers In -Gen. Fund Other 65,100
Total Transfers In 2,766,575
Change in Fund Balance 226,849
Beginning Fund Balance 1,552,578
Ending Fund Balance $ 1,779,427
a) Revenue carried over from FY 2015
b) Received quarterly, in arrears
July 1, 2015 through March
31, 2016 (75% of Fiscal Year)
Actual I % of Budget
2,227,725
782,227
654,576
131,684
266,627
16,300
116,249
107,915
94,036
87,735
29,665
3,909
37,830
16,405
13,141
20,071
1,726
4,607,820
4,894,211
1,327,668
3,469
88,230
6,313,578
(1,705,758)
2,026,107
44,042
48,825
2,118,974
413,216
1,779,427
2,192,644
78%
97%
64%
53%
417% a)
N/A
64%
72% :.b)
32% b)
88%
71%
N/A
95%
53% b)
95%
217%
288%
79%
70%
58%
107%
75%
67%
75%
75%
75%
75%
99%
c)
d)
Budget
2,865,932
802,450
1,023,650
250,000
64,000
181,200
150,000
292,085
100,000
41,800
40,000
30,759
13,900
9,229
600
5,865,605
6,994,211
2,279,054
3,240
117,640
9,394,145
(3,528,540)
2,701,475
58,723
65,100
2,825,298
(703,242)
1,789,387
$ 1,086,145
FY 2016
IProjected I
2,666,370
802,450
803,318
200,000
266,627
16,300
159,804
123,160
191,836
98,150
37,218
3,909
47,150
30,759
16,124
20,071
1,726
5,484,973
6,413,332
2,071,392
3,469
117,640
8,605,833
(3,120,860)
2,701,475
58,723
65,100
2,825,298
(295,562)
1,779,427
$ 1,483,865
Variance
(199,562)
(220,332)
(50,000)
202,627
16,300
(21,396)
(26,840)
(100,249)
(1,850)
(4,582)
3,909
7,150
2,224
10,842
1,126
(380,632)
580,879
207,662
(229)
788,312
407,680
407,680
(9,960)
$ 397,720
c) Materials & Services increased to reflect amended grants and contracts. Appropriation will be increased as necessary
d) Appropriation will be increased before year end
Page 8
Revenues
Administrative Fee
State Grants
OHP Capitation
Federal Grants
Patient Fees
Title 19
Liquor Revenue
Divorce Filing Fees
Interfund Contract -Gen Fund
Interest on Investments
Rentals
Marriage Licenses
Local Grants
State Miscellaneous
Medicare Reimbursement
Seizure/Forfeiture
Miscellaneous
Total Revenues
Expenditures
Personnel Services
Materials and Services
Capital Outlay
Transfers Out
Total Expenditures
Revenues less Expenditures
Transfers In -General Fund
Transfers In -Acute Care Svcs
Total Transfers In
Change in Fund Balance
Beginning Fund Balance
BH Ending Fund Balance
BEHAVIORAL HEALTH
Statement of Financial Operating Data
FY 2015
Actual
11,294,979
7,730,968
488,538
195,048
211,392
333,886
145,536
128,477
127,000
37,054
11,612
6,385
504,926
32,200
60,534
21,308,536
14,366,806
7,007,968
181,976
204,900
21,761,651
(453,115)
1,377,302
187,594
1,564,896
1,111,781
2,924,742
$ 4,036,523
JUIy 1, 2Ulb through
March 31, 2016 (75% of
Fiscal Year)
% of
Actual Budget
920,156
6,157,186
5,274,563
100,542
113,911
129,514
77,827
131,689
76,987
26,542
5,125
4,975
233,476
104,197
18,661
4,629
2,741
13,382,719
11,830,759
4,502,651
202,519
246,075
16,782,004
(3,399,285)
1,032,975
126,648
1,159,623
(2,239,662)
4,036,523
$ 1,796,862
Public Health Ending Fund Balance
Early Learning Hub Ending Fund Balance
Projected Ending Fund Balance - Health Services
Beginning Net Working Capital per FY 2017 Requested Budget
FY 2016
Budget I Projected I Variance
46% 2,005,307
74% 8,313,630
45% a) 11,807,181
50% b) 201,879
67% 171,268
54% 241,768
52% 151,000
94% c) 140,600
61% b) 127,000
88% 30,000
27% 18,800
77% 6,500
147% 158,967
474% 22,000
N/A
N/A
2741% 100
57% 23,396,000
69% d)
54% e)
98%
75%
64%
75%
75%
75%
104%
17,254,720
8,291,472
207,500
328,100
26,081,792
(2,685,792)
1,377,302
168,864
1,546,166
(1,139,626)
3,893,237
$ 2,753,611
2,005,307
8,511,281
10,061,660
201,697
169,520
257,432
127,867
131,689
127,000
36,116
18,800
8,120
316,859
104,197
18,661
4,629
26,031
22,126,866
15,494,234
7,507,384
210,000
328,100
23,539,718
a) OHP capitated revenues are lower than anticipated
b) Received quarterly, in arrears
c) Annual payment received in August
d) Year end projection reflects anticipated underspending related to unfilled positions
e) Year end projection reflects anticipated underspending on therapist, contracts and program expense
197,651
(1,745,521)
(182)
(1,748)
15,664
(23,133)
(8,911)
6,116
1,620
157,892
82,197
18,661
4,629
25,931
(1,269,134)
1,760,486
784,088
(2,500)
2,542,074
(1,412,852) 1,272,940
1,377,302
168,864
1,546,166
133,314
4,036,523
4,169,837
1,483,865
304,047
5,957,750
5,827,329
1,272,940
143,286
$ 1,416,226
Page 9
Revenues
Admin -Operations
Admin -GIS
Admin -Code Enforcement
Building Safety
Electrical
Contract Services
Env Health -On Site Prog
Planning -Current
Planning -Long Range
Total Revenues
Expenditures
Admin -Operations
Admin -GIS
Admin -Code Enforcement
Building Safety
Electrical
Contract Services
Env Health -On Site Pgm
Planning -Current
Planning -Long Range
Transfers Out (D/S Fund)
Total Expenditures
Revenues less Expenditures
Transfers In/Out
In: General Fund - L/R Planning
Out: A & T Reserve
Out: CDD Reserve Funds
Net Transfers In/Out
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
COMMUNITY DEVELOPMENT
Statement of Financial Operating Data
FY 2015
Actual
59,024
2,110
306,480
2,122,894
447,721
358,815
497,039
1,230,486
604,808
5,629,377
1,461,189
125,463
286,288
777,738
225,462
270,206
233,477
792,256
557,991
173,673
4,903,745
725,633
166,770
(90,360)
(687,470)
(611,060)
114,573
2,037,201
$ 2,151,773
July 1, 2015
through March 31,
2016 (75% of Fiscal
Year)
% of
Actual Budget
61,141
772
255,455
1,671,803
410,463
317,963
405,169
949,320
490,049
4,562,134
114%
31%
79%
78%
88%
115%
85%
89%
71%
83%
1,203,724 73%
97,918 74%
220,596 69%
606,656 66%
216,470 76%
239,743
244,448 72%
744,196
383,324 64%
163,940 100%
4,121,014 72%
73%
75%
441,120
74,277 75%
N/A
(1,037,652) 100%
(963,375) 103%
(522,255)
2,151,773 134%
$ 1,629,519
Beginning Net Working Capital per FY 2017 Requested Budget
FY 2016
Budget Projected
53,494
2,500
322,913
2,152,073
467,770
276,500
475,170
1,069,975
694,249
5,514,644
1,638,933
132,305
319,679
915,194
286,145
326,249
338,956
997,851
596,343
164,225
5,715,880
(201,236)
99,039
(1,037,652)
(938,613)
(1,139,849)
1,600,000
$ 460,151
80,604
1,000
342,700
2,278,764
571,000
326,912
534,142
1,200,100
728,458
6,063,680
1,661,000
131,987
313,906
958,917
294,280
333,519
342,003
1,049,251
463,130
163,940
5,711,933
351,747
99,039
(1,037,652)
(938,613)
(586,866)
2,151,773
$ 1,564,907
1,578,206
Variance
27,110
(1,500)
19,787
126,691
103,230
50,412
58,972
130,125
34,209
549,036
(22,067)
318
5,773
(43,723)
(8,135)
(7,270)
(3,047)
(51,400)
133,213
285
3,947
552,983
552,983
551,773
$ 1,104,756
Page 10
Revenues
Motor Vehicle Revenue
Forest Receipts
Federal - PILT Payment
Other Inter -fund Services
Cities-Bend/Red/Sis/La Pine
State Miscellaneous
Sale of Equip & Material
Assessment Payments (P&I)
Mineral Lease Royalties
Federal Reimbursement
Interest on Investments
Miscellaneous
Total Revenues
Expenditures
Personnel Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Total Expenditures
Revenues less Expenditures
Trans In - Solid Waste
Trans In - Transp SDC
Trans In -Road Imp Res
Total Transfers In
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
ROAD
Statement of Financial Operating Data
FY 2015
Actual
11,526,928
1,215,021
1,250,809
911,160
664,062
602,237
312,452
159,692
174,922
77,547
55,109
16,949,938
5,539,866
8,565,242
106,554
1,764,850
600,000
16,576,513
373,426
298,156
1,000,000
12,388
1,310,544
1,683,970
10,022,703
$ 11,706,673
July 1, 2015 through
March 31, 2016 (75% of
Fiscal Year)
Actual I % of Budget
9,301,113
1,067,643
1,203,216
216,446
98,068
603,572
258,125
66,520
130,547
290,000
84,212
46,084
13,365,546
4,220,718
4,896,530
550,607
600,000
10,267,855
3,097,691
FY 2016
Revised I
Budget
81% a) 11,440,000
85% b) 1,250,000
96% c) 1,250,000
23% 947,925
11% d) 902,000
100% 603,572
93% 278,500
42% 160,000
65% 200,000
N/A e)
211% f) 40,000
126% 36,500
78% 17,108,497
73% 5,764,308
45% g) 10,846,101
N/A
6% h) 8,503,257
100% 600,000
40% 25,713,666
(8,605,169)
244,904 75%
0%
N/A
244,904 18%
3,342,595
11,706,673
$15,049,268
Beginning Net Working Capital per FY 2017 Requested Budget
326,539
1,000,000
1,326,539
(7,278,630)
126% 9,298,470
$ 2,019,840
Projected
Variance
12,347,228 907,228
1,067,643 (182,357)
1,203,216 (46,784)
947,925
902,000
603,572
278,500
160,000
200,000
290,000 290,000
100,000 60,000
46,084 9,584
18,146,168 1,037,671
5,756,294 8,014
9,346,101 1,500,000
2,600,000 5,903,257
600,000
18,302,395 7,411,271
(156,227) 8,448,942
326,539
1,000,000
1,326,539
1,170,312
11,706,673
$ 12,876,985
11,481,958
a) Revenue projection per ODOT (increased fuel sales/economy related)
b) Payment approved in last SRS reauthorization
c) Annual payment received in July
d) Billed -will include Spring 2016 chip seal
e) Federal Lands Access Program funds for Cascade Lakes Highway not anticipated during budget preparation
f) Projection based on annualized YTD
g) Overlay reserve, $1.5 million, not projected to be expended in FY 2016
h) Budget includes $5.9 million of CIP reserves. Will not be expended in FY 2016
8,448,942
2,408,203
$10,857,145
Page 11
Revenues
DOC Grant in Aid SB 1145
DOC Measure 57
Electronic Monitoring Fee
Probation Superv. Fees
DOC -Family Sentence Alt
Interfund - Sheriff
Gen Fund/Crime Prevention
DOJ/Arrest Grant
State Subsidy
Alternate Incarceration
Interest on Investments
Probation Work Crew Fees
State Miscellaneous
Leases
CJC Justice Reinvestment
Miscellaneous
Total Revenues
Expenditures
Personnel Services
Materials and Services
Transfer to Veh Maint
Capital Outlay
Total Expenditures
ADULT PAROLE & PROBATION
Statement of Financial Operating Data
FY 2015
Actual
3,025,316
217,845
212,894
220,081
50,000
50,000
52,612
14,960
31,775
9,550
10,191
4,142
1,600
8,931
3,909,897
3,581,700
1,047,720
July 1, 2015
through March 31,
2016 (75% of Fiscal
Year)
Actual
2,737,658
234,316
126,357
151,485
110,797
37,503
25,000
23,368
12,225
10,413
9,185
8,157
11,623
845,836
342
4,344,266
2,765,776
1,042,999
31,104
4,629,420 i 3,839,879
Revenues Tess Expenditures (719,522)1 504,387
Transfers In -General Fund 451,189 338,391
Change in Fund Balance (268,333) 842,778
Beginning Fund Balance 1,131,982 863,649
Ending Fund Balance $ 863,649 $ 1,706,427
FY 2016
I% of I Revised
Budget Budget Projected Variance
75%
100%
56%
72%
100%
75%
50%
50%
78%
52%
131%
136%
270%
0%
100%
68%
79%
3,650,168
a) 234,316
b) 225,000
210,000
c) 110,796
50,000
d) 50,000
d) 46,736
15,610
d) 20,035
e) 7,000
e) 6,000
f) 4,300
g) 1,500
c) 845,807
500
5,477,768
69% h) 4,013,941
67% h) 1,551,315
75% 41,472
0% i) 68,100
68% 5,674,828
3,650,168
234,316
170,000 (55,000)
210,000
110,796
50,000
50,000
46,736
15,610
20,035
9,185
9,400
11,623
845,836
500
5,434,205
2,185
3,400
7,323
(1,500)
29
(43,563)
3,900,000 113,941
1,450,000 101,315
41,472
68,100
5,459,572 215,256
(197,060) (25,367) 171,693
75% 451,189 451,189
254,129 425,822 171,693
130% 662,516 863,649 201,133
$ 916,645 $ 1,289,471 $ 372,826
Beginning Net Working Capital per FY 2017 Requested Budget
a) Annual payment received in October
b) Fees trending under budget due to overestimating offenders ability to pay
c) Annual payment received in January
d) Payments received quarterly
e) Projections increased due to YTD revenue
f) Projection increased due to increased reimbursement for special population/services
g) Per -use lease agreement with Portland State University. Space is no longer available due to dept expand age12
h) Based on YTD actual and projected expenses
i) All expenses to be incurred second half of fiscal year
1,162,000
Operating Revenues
Franchise Disposal Fees
Private Disposal Fees
Commercial Disp. Fees
Franchise 3% Fees
Yard Debris
Recyclables
Equip & Material
Special Waste
Interest
Leases
Miscellaneous
Total Operating Revenues
SOLID WASTE
Statement of Financial Operating Data
FY 2015
Actual
July 1, 2015
through March 31,
2016 (75% of Fiscal
Year)
% of
Actual I Budget
4,575,673 3,705,670 77%
1,680,543 1,299,781 79%
1,336,173 1,060,486 84%
223,323 100,947 46% a)
126,468 105,382 101% b)
28,066 15,704 54% ; c)
720 16,490 N/A
16,382 21,116 84% : d)
17,164 13,529 135%
10,801 8,101 75%
58,001 28,663 115%
8,073,313 6,375,868 78%
Operating Expenditures
Personnel Services 1,856,302 1,462,726
Materials and Services 3,112,683 2,267,264
Debt Service 929,793 377,985
Capital Outlay 166,655 58,055
Total Operating Expenditures 6,065,434 4,166,030
Operating Rev Tess Exp 2,007,879 2,209,839
Transfers Out
Road 298,156 244,904
SW Capital & Equipment Reserve 2,225,000 800,000
Total Transfers Out 2,523,156 1,044,904
Change in Fund Balance (515,277) 1,164,934
Beginning Fund Balance 1,679,169 1,163,893
Ending Fund Balance $ 1,163,893 $ 2,328,827
Beginning Net Working Capital per FY 2017 Requested Budget
70%
65%
41% e
50%
63%
75%
57%
61%
180%
g)
a) Payments due April 15th
b) Revenues fluctuate with the weather/seasons
c) Down market for recyclables
d) Unpredictable revenue source; usually involves DEQ clean-ups
e) Payments made November and May
f) Transfer made quarterly
g) Additional resources generated by operations are required in the reserve funds
FY 2016
Budget Projected ( Variance
4,830,000 4,948,380 118,380
1,648,500 1,716,067 67,567
1,260,000 1,415,767 155,767
220,000 230,000 10,000
104,000 145,000 41,000
29,000 21,000 (8,000)
21,490 21,490
25,000 35,000 10,000
10,000 18,000 8,000
10,801 10,801
25,000 32,500 7,500
8,162,301 8,594,005 431,704
2,084,433 1,950,359
3,501,756 3,563,301
932,916 932,916
116,450 93,158
6,635,555 6,539,734
1,526,746 2,054,271
326,539 326,539
1,400,000 2,291,625
1,726,539 2,618,164
(199,793) (563,893)
646,922 1,163,893
$ 447,129 $ 600,000
600,000
134,074
(61,545)
23,292
95,821
527,525
(891,625)
(891,625)
(364,100)
516,971
$ 152,871
Page 13
RISK MANAGEMENT
Statement of Financial Operating Data
July 1, 2015 through
March 31, 2016 (75%
FY 2015 of Fiscal Year) FY 2016
% of
Actual Actual ( Budget Budget Projected Variance
Revenues
Inter -fund Charges:
General Liability 379,793 644,400 75% 859,198 859,198
Property Damage 392,304 297,716 76% 394,092 394,092
Vehicle 177,550 134,892 75% 179,850 179,850
Workers' Compensation 1,563,836 850,005 75% 1,137,484 1,137,484
Unemployment 324,829 247,221 77% 320,000 320,000
Claims Reimb-Gen Liab/Property 43,921 9,224 46% 20,000 12,000 (8,000)
Process Fee-Events/Parades 1,835 910 65% 1,400 1,400
Miscellaneous 0 - 0% 80 80
Skid Car Training 34,020 27,810 103% 27,000 29,000 2,000
Transfer In -Fund 340 - 95,000 100% 95,000 95,000 -
Interest on Investments 24,331 26,635 107% 25,000 27,000 2,000
TOTAL REVENUES 2,942,419 2,333,813 76% 3,059,104 3,055,104 (4,000)
Direct Insurance Costs:
GENERAL LIABILITY
Settlement / Benefit 166,363 150,514
Defense 19,031 26,753
Professional Service 24,849 6,304
Insurance 176,537 194,634
Loss Prevention 19,465 5,049
Miscellaneous 126 -
Repair / Replacement 6,346 20,710
Total General Liability 412,716 403,963 52% 780,429 600,000 180,429
PROPERTY DAMAGE
Insurance 178,556 166,978
Repair / Replacement 35,583 14,553
Total Property Damage 214,139 181,531 42% 429,719 300,000 129,719
VEHICLE
Professional Service 236
Insurance 21,300
Loss Prevention 19,307 16,950
Repair / Replacement 51,823 79,996
Total Vehicle 92,666 96,947 109% 89,213 180,000 (90,787)
WORKERS' COMPENSATION
Settlement / Benefit 687,001 286,590
Professional Service 5,000 7,450
Insurance 124,195 120,277
Loss Prevention 45,934 33,985
Miscellaneous 54,299 27,578
Total Workers' Compensation 916,429 475,880 48% 984,626 675,000 309,626
UNEMPLOYMENT-Settlement/Benefits 104,383 37,727 25% 151,486 100,000 51,486
Total Direct Insurance Costs 1,740,333 1,196,048 49% 2,435,473 1,855,000 580,473
Insurance Administration:
Personnel Services 309,175 226,140 67% 339,585 339,585
Materials & Srvc, Capital Out. & Tranfs. 133,868 114,257 51% 225,363 225,363
Total Expenditures 2,183,376 1,536,445 51% 3,000,421 2,419,948 580,473
Change in Fund Balance 759,043 797,368 58,683 635,156 576,473
Beginning Fund Balance 3,110,676 3,869,719 121% 3,200,000 3,869,719 669,719
Ending Fund Balance $ 3,869,719 $ 4,667,087 * $ 3,258,683 $ 4,504,875 $1,246,192
Beginning Net Working Capital per FY 2017 Requested Budget 4,000,000
* Ending Fund Balance includes $2,900,000 restricted for Workers' Comp Loss Reserve
Page 14
Revenues
Property Taxes - Current
Property Taxes - Prior
State Reimbursement
Telephone User Tax
Data Network Reimb.
Jefferson County
User Fee
Police RMS User Fees
Contract Payments
Miscellaneous
Interest
Total Revenues
Expenditures
Personnel Services
Materials and Services
Capital Outlay
Total Expenditures
DESCHUTES COUNTY 9-1-1
Statement of Financial Operating Data
FY 2015
Actual
July 1, 2015 through
March 31, 2016 (75% of
Fiscal Year)
Actual
6,683,234 6,802,686
174,000 108,542
54,389 38,285
760,914 400,822
41,803 12,868
30,686 30,293
54,536 2,156
287,880 62,535
38,466 13,885
36,785 - 39,696
8,162,693 7,511,768
4,885,484 3,566,932
1,987,159 1,601,869
234,798 39,320
7,107,441 1 5,208,120
Revenues less Expenditures 1,055,252
Beginning Fund Balance 3,939,854
Ending Fund Balance $ 4,995,106
2,303,648
4,995,106
$ 7,298,754
% of 1
Budget
98% a)
109%
106%
53% . b)
43%
101%
5%
21% c)
0%
139% d)
99%
91%
59% e)
71%
20% f)
61%
Budget
6,940,000
100,000
36,000
750,000
30,000
30,000
45,000
295,788
11,000
10,000
40,000
8,287,788
6,008,790
2,264,097
200,000
8,472,887
FY 2016
Projected ( Variance
7,043,318 103,318
108,542 8,542
38,285 2,285
750,000
30,000
30,293 293
45,000
295,788
11,000
13,885 3,885
55,000 15,000
8,421,112 133,324
5,108,790 900,000
2,264,097
150,000 50,000
7,522,887 950,000
(185,099) 898,225 1,083,324
107% 4,650,000 4,995,106 345,106
$ 4,464,901 $ 5,893,331 $ 1,428,430
Beginning Net Working Capital per FY 2017 Requested Budget 5,900,000
a) Projection based on collecting 94.5% of property tax levy
b) Tax received quarterly. The 3rd quarter payment is expected in May
c) Recently billed after the RMS Ops Board negotiated a new maintenance contract with New World Systems
d) YTD includes a reimbursement from Bend Police Department for software licenses ($4,253)
e) Variance due to open positions
f) Phase II of parking lot deferred to FY 2017
Page 15
Revenues:
Internal Premium Charges
Part -Time Employee Premium
Employee Monthly Co -Pay
COIL
Retiree / COBRA Co -Pay
Prescription Rebates
Claims Reimbursements & Misc
Interest
Total Revenues
Expenditures:
Personnel Services (all depts)
Materials & Services
Admin & Wellness
Claims Paid -Medical
Claims Paid -Prescription
Claims Paid-DentalNision
Stop Loss Insurance Premium
State Assessments
Administration Fee (EMBS)
Preferred Provider Fee
Other - Administration
Other - Wellness
Admin & Wellness
Deschutes On-site Clinic
Contracted Services
Medical Supplies
Other
Total DOC
Deschutes On-site Pharmacy
Contracted Services
Prescriptions
Other
Total Pharmacy
Total Expenditures
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Health Benefits Trust
Statement of Financial Operating Data
FY 2015
Actual
$ 16,001,138
15,680
866,646
1,870,995
1,089,975
145,422
242,601
92,213
20,324,668
121,638
11,366,449
1,245,249
1,832,508
326,435
227,597
419,304
38,804
45,335
162,582
15,664,262
818,418
79,616
23,726
921,761
304,556
1,552,760
13,250
1,870,566
18,578,227
1,746,441
12,461,082
$ 14,207,523
July 1, 2015
through March 31, % of
2016 (75% of Budget
Fiscal Year)
$ 11,727,108 73%
7,230 NIA
662,085 77%
1,555,986 82%
873,069 65%
33,277 26%
175,923 NIA
84,063 75%
15,118,741 74%
77,029 65%
9,994,341 81%
708,154 51%
1,469,944 72%
267,756 74%
119,231 50%
363,364 87%
113,605 247%
72,561 69%
129,111 87%
13,238,066 77%
583,088 72%
52,187 83%
26,561 97%
661,836 73%
233,983
1,099,632
15,566
1,349,181
15,326,113
(207,372)
14,207,523
14,000,151
% of Exp covered by Revenues 109.4%
Beginning Net Working Capital per FY 2017 Requested Budget
98.6%
a) Projection - Nine months annualized
b) YTD Actual is July through February. Projection - YTD annualized
FY 2016
Approved
Budget
a) $ 16,153,000 $
a)
a) 865,000
a) 1,900,000
a) 1,336,000
130,000
a)
a)
a)
112,000
20,496,000
117,753
12,335,775
1,392,307
2,048,918
360,000
240,000
420,000
46,000
104,417
149,000
17,096,417
810,000
63,000
27,470
900,470
81% 287,700
69% b) 1,600,000
71% 22,007
71% 1,909,707
77% 20,024,347
471,653
108% 13,190,000
$ 13,661,653
102.4%I
FY 2016
Projection
15,636,144
9,641
882,780
2,074,648
1,164,092
130,000
175,923
110,000
20,183,228
117,753
$ Variance
$ (516,856)
9,641
17,780
174,648
(171,908)
175,923
(2,000)
(312,772)
13,363,558 (1,027,783)
944,205 448,102
1,959,925 88,994
360,000
240,000
420,000
157,202 (111,202)
104,417
149,000
17,698,307 (601,890)
wv
810,000
63,000
27,470
900,470
287,700
1,649,448
22,007
1,959,155
20,675,685
(492,457)
14,207,523
$ 13,715,066 $
97.6%1
14,327,000
(49,448)
(49,448)
(651,338)
(964,110)
1,017,523
53,413
Page 16
Operating Revenues
Events Revenues
Storage
Camping at F & E
Horse Stall Rental
AMMO 4
Concession % - Food
Annual County Fair (net)
Interfund Contract
TRT - 1% for Marketing
Miscellaneous
Total Operating Revenues
Operating Expenditures:
General F & E Activities
Personnel Services
Materials and Services
Total Operating Expenditures
Other:
Park Acq/Dev (Fund 130)
Grants
Rights & Signage
Interest
Total Other
"
FAIR AND EXPO CENTER
Statement of Financial Operating Data
Through March 31, 2016
FY 2015
Actual
$ 528,377
45,794
14,505
37,698
11,411
244,000
85,111
116,670
11,092
1,184,232
909,177
655,566
1,564,743
29,000
280
98,538
678
128,496
I Results of Operations (252,016)
Transfers In / Out
Transfer In -General Fund
Transfer In -Room Tax - (Fund 160)
Trans In(Out)-Fair & Expo Reserve
Total Transfers In
Non -Operating Expenditures
Debt Service
Capital Outlay
Total Non -Operating Expenditures
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
365,000
110,770
475,770
112,213
52,473
164,686
59,068
(345)
$ 58,723
Year to Date (75% of the
year)
Actual I% of Budget
341,604 73.8%
36,852 73.7%
3,515 17.6%
4,960 9.9%
- N/A
283,000 96.0% b)
36,105 42.8% c)
177,252 46.3%
5,364 49.2%
984,128 69.0%
672,349
512,726
1,185,075
22,500
92,830
713
116,043
(84,904)
225,000
19,305
244,305
70.7%
61.9%
66.6%
75.0%
N/A
80.7%
237.7%
80%
75.0%
75.0%
0.0%
92.9%
68,868 59.0%
- N/A
68,868 59.0%
90,532
58,723
$ 149,255
Beginning Net Working Capital per FY 2017 Requested Budget
58.7%
Budget
463,000 $
50,000
20,000
50,000
294,835
84,422
382,641
10,900
1,427,101
951,266
828,351
1,779,617
30,000
115,000
300
145,300
(207,216)
300,000
25,744
(62,740)
263,004
116,709
116,709
(60,921)
100,000
39,079 $
a) See "Food & Beverage Activities Schedule"
b) 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
c) Reimbursement from RV Park for personnel expenditures recorded in F&E
FY 2016
Projection
535,231 $
42,852
23,515
48,960
283,000
43,605
222,500
5,364
1,323,793
879,949
717,358
1,597,307
37,500
100,630
1,013
139,143
(134,372)
300,000
25,744
(62,740)
263,004
113,296
113,296
15,336
58,723
74,059 $
39,277
$ Variance
72,231
(7,148)
3,515
(1,040)
(11,835)
(40,817)
(160,141)
(5,536)
(103,308)
71,317
110,993
182,310
7,500
(14,370)
713
(6,157)
72,844
3,413
3,413
76,257
(41,277)
34,980
Page 17
Year to Date - Through March 31, 2016
Year to Date
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Total Direct Costs
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44
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N
Income - Food & Beverages Activities
Revenues
Court Fines & Fees
Interest on Investments
Total Revenues
Expenditures
Personnel Services
Materials and Services
Total Expenditures
Revenues less Expenditures
Transfers In -General Fund
Change in Fund Balance
Beginning Fund Balance
End Fund Bal (Contingency)
JUSTICE COURT
Statement of Financial Operating Data
July 1, 2015
through March 31,
2016 (75% of Fiscal
FY 2015 Year)
% of
Actual Actual I Budget
459,548 351,446
456 522
460,004 351,968
423,791 326,109
162,205 124,619
585,996 450,728
(125,992) (98,760)
74,398 109,314
(51,594) 10,554
130,317 78,723
$ 78,723 $ 89,276
78% a
99%
78%.
FY 2016
Budget Projected Variance
450,000
527
450,527
75% 436,236
72% b) 173,942
74% 610,178
75%
131%
(159,651)
145,747
(13,904)
60,000
$ 46,096 $
Beginning Net Working Capital per FY 2017 Requested Budget
a) Monthly revenue recorded in arrears. $47,904 received in April for March activity
Projection is YTD annualized ($351,446 + $47,904) / 9 x 12 = $532,467
b) One time software maintenance fee of $24,421 paid in September. Remaining 50% of year projected at $69,000
532,467 82,467
527
532,994 82,467
436,236
157,964 15,978
594,200 15,978
(61,206) 98,445
145,747
84,541 98,445
78,723 18,723
163,264 $ 117,168
145,608
Page 19
CAPITAL PROJECTS
■ General County Projects
Revenues
Property Taxes, Current
Property Taxes, Prior
Miscellaneous
Inter -fund Charges
OHP-Alcohol/Drug (280)
OHP -Mental Health (270)
Road Department (325)
Interest
Total Revenues
Expenditures
General
ADA Projects
General
Remodel Projects M & S
Health Services File Room
Total General Projects
Remodel Projects
Courthouse - District Attorney
Courthouse -sidewalk
P&P Stairs
P&P Programs Building
Road Dept Meeting Room
South County
Wall Street Services Building
Total Remodel Projects
Total Projects
Internal Charges-ISF & Insurance
Tech Improvements
Total Expenditures
Revenues Tess Expenditures
Transfers In/(Out)
Campus Improvement (463)
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Deschutes County
General County Projects (Fund 142)
Through March 31, 2016
FY 2016 - Year to
Date (75% of Year)
of
Actual Budget
$ 738,262
12,215
16,442
Budget
FY 2016
Projection 1 Variance
98% $ 750,000 $ 754,718 $ 4,718
61% 20,000 15,000 (5,000)
n/a 16,442 16,442
0%
338,029 64%
0%
7,199 65%
1,112,147 56%
31,745
247,725
80,704
154
360,327
a)
a)
a)
525,000
525,000
150,000
11,000
1,981,000
525,000 -
525,000 -
150,000
11,000
1,997,159 16,159
431,475 431,475
75,495 100,000
103,699 103,699
36,440 36,440
13,416 13,416
32,529 250,000
133,439 133,439
503,525 916,561
898,543 1,553,555
1,258,870 63% 1,985,030
45,702 75% 60,906
115,758 129% 90,000
1,420,330 2,135,936
(308,183) (154,936)
100,000
103,699
36,440
13,416
250,000
133,439
716,561
1,353,555
1,785,030
60,906
115,758
1,961,694
35,465
(120,000) 100% (120,000) (120,000)
(428,183) (274,936) (84,535)
1,373,675 94% 1,460,000 1,373,675
$ 945,493 $ 1,185,064 $ 1,289,141 $
Beginning Net Working Capital per FY 2017 Requested Budget
1,280,000
a) Contribution for remodels of Wall Street Services Building, South County and Road Department
200,000
200,000
200,000
(25,758)
174,242
190,401
190,401
(86,325)
104,077
jrf 4/6/2016
1!4: fin7i
•
April 25, 2016
J.L. Wilson
Public Affairs Counsel
PO Box 12945
Salem OR 97309
Dear Mr. Wilson:
Board of County Commissioners
PO Box 6005, Bend, OR 97708-6005
1300 NW Wall Street, Suite 206, Bend, OR 97701-1960
TEL (541) 388-6570 • FAX (541) 385-3202
www.deschutes.ora
board@co.deschutes.or.us
Alan Unger
Tammy Baney
Anthony DeBone
On behalf of the Board of Commissioners, 1 would like to thank you for the service that Public
Affairs Counsel has provided to Deschutes County since 2003. Over the years, the County and
its citizens have benefited greatly from PAC's expertise in legislative and governmental affairs.
We have experienced many successes in passing good laws and preventing bad laws with the
assistance of Bill Linden, Mark Nelson, you, and your staff.
We regret that this relationship is now coming to an end. The enclosed check for $3,300
represents the final payment under the current agreement between Deschutes County and PAC.
As you know, we issued a Request for Proposals for legislative services late last year.
Depending upon the outcome of that process, we may wish to contact you at a later date to
discuss the County's legislative needs. We hope that you would welcome such an opportunity.
Best wishes,
Alan Unger
Chair
Deschutes County Board of Commissioners
AOC Dues Communication
**Draft**
4-25-16
AOC Dues:
• 2011 AOC dues: invoice was for $43,547.65; paid $40,455.65 (didn't pay for PERS).
• 2016 AOC dues: $49,083, a 21% increase.
Option 1
The Deschutes County Board of Commissioners is concerned about the rate at which AOC dues have
increased over the past five years and about the sustainability of using "voluntary dues" to fund advocacy
efforts for specific issues. For Deschutes County, there has been a 21% for AOC dues over the past five
years (Deschutes County AOC dues for 2011 compared to 2016). We have decided to pay dues in the
amount of $45,000 for 2016; it is up to AOC decide how to apply these funds.
In addition to AOC dues, Deschutes County supports Eastern Oregon Counties through in-kind staff
efforts associated with work on the sage -grouse habitat protection issue, implementing the National
Cohesive Wildland Fire Management Strategy, and general wildfire prevention efforts through the
Deschutes County Forester position and Project Wildfire.
We believe the time has arrived for a comprehensive review and discussion with Oregon counties over the
AOC funding structure and dues. We, as Deschutes County Commissioners, plan to start this conversation
during the 2017 AOC budget process.
Option 2
The Deschutes County Board of Commissioners is concerned about the rate at which AOC dues have
increased over the past five years and the increased reliance on "voluntary dues" to fund advocacy efforts
for specific issues. For Deschutes County, there has been a 21% for AOC dues over the past five years
(Deschutes County AOC dues for 2011 compared to 2016).
We have decided to pay dues in the amount of $45,000 for 2016; it is up to AOC decide how to apply
these funds. In addition to AOC dues, Deschutes County supports Eastern Oregon Counties through in-
kind staff efforts associated with work on the sage -grouse habitat protection issue, implementing the
National Cohesive Wildland Fire Management Strategy, and general wildfire prevention efforts through
the Deschutes County Forester position and Project Wildfire.
We believe AOC should better align its priorities with Eastern Oregon Counties and