2018-37-Minutes for Meeting December 19,2017 Recorded 1/25/2018Recorded in Deschutes County
Nancy Blankenship, County Clerk
Commissioners' Journal
CJ2018-37
01/25/2018 7:40:15 AM
For Recording Stamp Only
Deschutes County Board of Commissioners
1300 NW Wall St., Bend, OR 97703-1960
(541) 388-6570 - Fax (541) 385-3202 - www.deschutes.oLg
MINUTES OF BUDGET COMMITTEE MEETING
DESCHUTES COUNTY BOARD OF COMMISSIONERS
Tuesday, December 19, 2017
Allen Conference Room - Administration Building - 1300 NW Wall St., Bend
Present were Commissioners Tammy Baney, Phil Henderson and Anthony DeBone. Also present
were Budget Committee Members Mike Maier, Bill Anderson, and Bruce Barrett; Tom
Anderson, County Administrator; Erik Kropp, Deputy County Administrator; Wayne Lowry,
Finance Director and Loni Burk; and Sharon Ross, Board Executive Secretary. No
representatives of the media were in attendance.
CALL TO ORDER: Chair Bruce Barrett called the meeting to order at 1:33 p.m.
Welcome to Bill Anderson, newest member of the Budget Committee. Introductions were made.
County Administrator Anderson noted this is a mid -year budget meeting to review
recommendations made during the budget hearings and prepare for the upcoming budget season
and form the initial assumptions.
Wayne Lowry, Finance Director presented the Financial Update and Treasurer's Report. The
Treasurer's Report is also posted on the Deschutes County website showing the county's
investment portfolio. Mr. Lowry reviewed the department schedule of financial operating data
report as of November 30, 2017. Discussion held on overtime in departments and staffing
Minutes of Budget Committee Meeting December 19, 2017 Page 1 of 3
coverages. Mr. Lowry gave the Budget Committee Update including assessed values and
property taxes. The Sheriff's Office is without a business manager at the moment and Mr.
Lowry has been assisting with budget plans. The intention of 911 service district is not to raise
a levy and if needing it would be near a penny. Discussion held on the Development Revenues
showing trends from the year 2001 to 2018. Community Development Department has a draft
policy proposing 9 months — 18 months for reserves for proposed use to cushion permits still in
process and cost of service. Room tax revenue figures were reviewed from the years 1999 to
2018. Federal forest receipts (payment in lieu of tax) PILT were reviewed from the years 2008
to 2018 the funding was used for general fund, Road and forestry programs. Deschutes County
was a largest recipient of PILT funding in the state. County Health Benefits Trust includes the
pharmacy, health risk assessment, and on-site clinic.
Mr. Lowry reviewed the status of the Finance/Human Resources software project. Deschutes
County went live July 1 this year on all of the financials. Mr. Lowry explained the process of the
new financial systems for vouchers and payments. The Human Resources and Payroll will move
from paper time sheets to an electronic system. The process began in October and is running the
paper time sheets and electronic system parallel until the system is working smoothly. This
phase has been delayed until possibly October 2018.
The 2018/2019 Budget Assumptions were reviewed including general fund transfers, general
fund department, cost of living adjustments, union contracts, health premiums to departments,
and assessed value increase. Internal Service Funds Allocations for fiscal year 2019 will see no
significant changes, other than a possible new payroll position in Finance.
PERS Employer rates for fiscal year 2018. A strategy is being considered to lower rising PERS
rates charges to departments. The estimated rate increases were projected for the next seven
years. PERS costs and contributions discussion was held. Mr. Lowry mentioned the possible
option of pension bonds or cash contributions to PERS allowing for potential higher earnings by
PERS. Pension bonds are taxable. This concept would provide relief to departments.
A ten minute recess was taken at 3:33 p.m.
Classification and Compensation Update: Kathleen Hinman, Human Resources Director
presented. The study was completed on 1,091 employees and impacted 682 employees in the
non -represented and AFSCME groups. Work was done with the steering committee, consulting
group, and the Board. Implementation of the plan will move each affected employee to a new
pay system without loss of pay effective January 1, 2018. If we wouldn't have implemented the
5% increase and would have done nothing with the plan, then in 2019 there may be a 2.5%
increase and 2020 there would be a 5% increase. Discussion on private sector and unable to
compare with our positions. Out of benchmark positions 44 met market average, 18 that were
above and 14 that were below. 5% above market is relation to the salaries. The article in the
paper doesn't explain the goal of the study. The study was to analyze the structure of
classification and job descriptions. Chair Barrett expresses the need to get that goal out to the
public to clarify the needs of the study as the article was unclear. Commissioner DeBone noted
this study took a while and advocates for the continuity of the organization and suggests in the
Minutes of Budget Committee Meeting December 19, 2017 Page 2 of 3
future let's try to get ahead of this. Possibly there needs to be a system to keep track. Job
descriptions will need routine review. Commissioner Henderson noted the importance of the
Budget Committee to know this and raising salaries seems to be a question and would hope for
more creativity for hiring. During union negotiations, there was an understanding of the study.
County Administrator Anderson reviewed the Department Budget Issues for fiscal year 2017-
2018. Unique issues for the following departments were reviewed: Sheriff's Office, District
Attorney's Office, County Clerk's Office, Veteran's Services, Health Services, Solid Waste, Fair
& Expo, Road Department, and Community Development.
Other areas reported on were OSU Extension requesting a business loan for a new building and
Mr. Kropp reported on the loan request; Cohesive Strategy Coordinator position request from
Senior Advisor Joe Stutler proposed to be shared with five counties and not have Deschutes
County as sole source; and Marijuana Tax Proceeds from the state based on number of
authorized marijuana production facilities which will need to be discussed.
The budget hearing will be held following Memorial Day for four days. Each department will
come in for presentations. To prepare for the discussions, Mr. Maier requested information on
the Sober Station plans. Commissioner Baney asks for staffing projections and how to manage
PERS. Commissioner Henderson requests information on road improvement projects and if
there are opportunities for improvement without state funding. Chair Barrett inquired on the
Solid Waste management plan and concerns of the future of the landfill.
Commissioner DeBone presented Bill Anderson with his appointment letter.
ADJOURN: There being no further discussion, the meeting was adjourned at 4:52 p.m.
DATED this Day
County Board of Commissioners.
ATTEST:
ecording Sec etary
20L&for the Deschutes
Tammy Bahl Chaif,3017
Anthony DeBone, Vice Chair, 2017
Philip G. He Verson, Commissioner
Minutes of Budget Committee Meeting December 19, 2017 Page 3 of 3
Deschutes County Budget Committee Meeting
December 19, 2017
1:30 p.m. — 4:00 p.m.
1) Opening Comments — Tom Anderson
2) County Financial Update — Wayne Lowry
a) A/V & Property Taxes
b) Development Activity
c) Room Tax
d) Forest/PILT
e) Health Benefits Trust
3) Financial Issue Status — Wayne Lowry
a) Finance HR Software Project
b) Refinancing Federal Changes
4) Budget Assumptions for 2018/19 — Wayne Lowry
a) General Fund Support
b) Cost of Living
c) Health Insurance Rates
d) Assessed Value — Countywide
e) PERS Rates and Reserve Strategy
f) Class and Comp
g) Internal Services
5) Status of Budget Issues by Department — Tom Anderson, Erik Kropp
6) Departmental Presentation Format
7) Budget Calendar
8) Other
r r �
001
eii�
FY 2017-18 BUDGET COMMITTEE MID -YEAR REPORT
Department Budget Issues
• Sheriff's Office
o Sober Station, Tax Rates, Overtime
• District Attorney
o Medical Examiner Resolution
• County Clerk—Affordable Housing Recording Proposal
• Veteran's Services — Additional State Funds $65,283 — Technology, Outreach and Advertising
• Health Services
o CCBHC — Certified Community Behavioral Health Clinic Grant Application, Public Health Modernization
o Federal Funding Health Provider Assessment—Jan 2018 Vote (Medicaid)
• Solid Waste
o Strategic Planning
• Fair & Expo Center
o Land Expansion/Long Range Visioning
• Road Department
o Revised Long Term Road CIP
• Community Development
o Reserve Policy, Marijuana Enforcement
• Other
o OSU Extension Building Loan
o Cohesive Strategy Coordinator
o Marijuana Tax Proceeds
No Significant Issues
A County Assessor's Office
➢ BOCC/Administrative Services
➢ Finance
➢ Human Resources
➢ Community Justice
➢ Facilities
➢ Justice Court
➢ Information Technology
➢ 911
➢ Legal
Deschutes County
Budget Committee Update
December 19, 2017
County Financial Update
• Financial Activity
• Status of Selected Financial Issues
• Budget Assumptions for 2018/19
• PERS Costs/Reserve Fund
Assessed Value
45,000,000 ----
40,000,000
35,000,000
30,000,000- - —--— ---
25,000,000
20,000,000
15,000,000---_-
10,000,000
5,000,000 -
0 - �-
07 08 09 10 11 12 13 14 15 16 17 18
Countywide —Sheriff Unincorp —Countywide Market Value
12/18/2017
1
Deschutes County Tax Levies
Levy
Authorized Levy Revenue
Rate
Rate Estimate
FY2018
Countywide Levies
County Permanent Rate
1.28
1.25 27,129,528
!County Library
.55
.55 11,913,8891
Countrywide Law E / ent
1.25
102 22,045,228
County Extension/4M
.022
.022 485,553
9-1-1
.425
.368 7,926,725
Total Countywide Levies
3.527
3.17 69,500,923
Additional Levies
Rural Law Enforcement — Sheriff
1 _55
1.40 9,916,642
5 e be fce0n I Polt d l
345
331 453/0161
-BI ck OtAre—RaI C t ct Pile
-_ i_ kB t ft hSe DI tktL IOpt n - k
} 1 05
55
It 05 T78_5 _ 3 _t'J
J
Total Addital Levre.
T 15,436,2201
Property Taxes
30,000,000
25,000,000
20,000,000
15,000,000
10,000,000
5,000,000
0
2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
—General —LED #1 —LED 92 —9-1-1
Development Revenues
3,500,000
3,000,000
2,500,000-_.. ...---._...---.....- -- - --- --_. ._----_--- ------
2,000,000 Ir- _. -- ---------------_-._ - -- _ -- -
1,500,000 It
1,000,000!--__.-----__-
500,000 -=-_.--. _._------ ----------- --- -- ___.
0 —
S S o 0
—Building —Planning —Electrical —Environmental N N ry
12/18/2017
4
12/18/2017
Room Tax
Room Tax Revenue
8000000
7000000.
6000000.
5000000._.
4000000._..
3000000
2000000
1000000
0 -
o
a
—Room Tax Revenue
Federal Forest Receipts
PILT
2,500,000
2,000,000':.-_-_-----_
1,500,000
—PILT
1,000,000
500,000
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
County Health Benefits Trust
20000000
18000000.
16000000
14000000
12000000
10000000
8000000 - --
6000000
4000000
2000000
0
2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
—Ending Balance --Claims
Finance/HR Software Project
• Tyler - Munis Financials (Phase 1)
- Project Completed for Financials including GL, AP,
AR, GB, Contracts, Purchasing, FA, Cash, Projects
- Remaining functions- Room Tax, Employee
Expense Reimbursement, CAM Builder
• HR Payroll (Phase 2)
—Tyler— MUNIS Payroll
— NOVAtime Timekeeping
— Project Timeline likely October 2018
2018/19 Budget Assumptions
• General Fund Transfers
--assume FY 2019 general fund transfer will be
similar to the FY 2018 transfer but no more than is
necessary to maintain current service levels.
• General Fund Departments
-...departments that rely on General Fund revenues
for their base funding should also assume that
available funding will be similar to the FY 2018
level recognizing that there will be roll up costs.
2018/19 Budget Assumptions
• COLA —12 mo through November 2017 2.2%
Starting with 2.2% in FY 2019 Budget
• Contracts to be Negotiated
— Road/Solid Waste — June 30, 2018
— FOPPO -June 30, 2018
• Health Premium to Depts $19,384 0% increase
— No charge for vacant positions/spouses
• Assessed Value Increase - preliminary 5.5%
12/18/2017
4
Internal Service Funds Allocations
for FY 2019
• Similar allocation methods to FY 2018
• No significant additions to costs anticipated.
• Projects being charged out to departments
— Finance H/R Software project funded by GF
charged back to departments over 7 years -
$1,800,000
— HR Class and Comp Study - $100,000
• FY 2019 will be year four.
PERS Employer Rates FY 2018
16.601. 19.91% 21.23% 24000 2S OW. 32.0^%
23.44% 23.18% 25.10% 29.48?6 11,11 31.485'x.
.. 14.52% 14.53% 15.85% 17.54% 21.51% 25.54%
Drawdown of PERS Reserve Fund
2017/18
14,528,538
2,000,000
1,043,000
14,SOS,833
2018/19
15,208,525
2,000,000
475,000
16,265,062
2019/20
19,015,925
1,500,000
2,890,000
15,165,178
2020/21
19,961,017
1,000,000
2,300,000
14,271,805
2021/22
24,316,293
500,000
4,980,000
10,246,760
2022/23
25,522,323
0
4,350,000
6,396,273
2023724
26,787,878
0
3,750,000
2,826,273
Total
145,340,499
7,000,000
19,608,000
12/18/2017
5
PERS Costs
Questions/Discussion
12/18/2017
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Deschutes County Investments
Portfolio Management
Portfolio Details - Investments',
November 30, 2017
'..
Purchase
Maturity
Days To
Ratings,
Coupon
Par
Market
Book Call
CUSIP
Security
-.Broker
Date
Date
Maturity S&P'Moody's
Rate
YTM 365
Value
Value
Value Date
427542KW4
Hermiston OR
DA DAV
9/21/2016
12/1/2017
OAA-
2.000
0.901
590,000
590,000'
590,000' - -
494751 DH0
King County Washington FPD
PJ
12/15/2015'
12/1/2017
0 AA+
1.220
1.2-18:_230.000
230,0001
230,000
3696045BC6
General Electric - Corporate N
,CASTLE
9/6/2016,
12/6/2017
5 AA+
Al
5.250
1.050
1,000,000
1,000,220,
1,000,578 - -
SYS10520
Lewis & Clark Bank
6/8/2016'..
12/8/2017..
7
1 000',
1.000
240,000,
240,000'
240,000 - -
880591CU4
-
Tennessee Valley Authority
CASTLE
12/1/2016;
-_
12/15/2017
14 AA+
6.250
1_.011
1,000,000+
1,001,940
-
1,002,021, - -
88059FAZ4
Tennessee Valley Authority
CASTLE
11/21/2014',
12/15/2017
14 AA+
1.205
1.268
1,059,000
1,058,396..
1058,504 - -
740189AK1
--
Precision Castparts Corp-
CASTLE
-
12/13/2016,
1/15/2018
- -
45 AA-
A2
1.250
1.318
,
1,250,000
1,249,700,
- ,
1 249,896 - -
949748FG0
Wells Fargo Corporate Note
CASTLE
12/9/2016'
1/16/2018
46.A
A2
1.500
1.601
2,000,000
1,999,700',
1,999,751 - -
94988J5A1
Wells Fargo Corporate Note
CASTLE
1129/2016'
1/22/2018
52
'Aa2
1.650'
1.580
1,000,000,
999,940
1,000,097 - -
92976WBH8
Wachovia Corp
CASTLE
2/26/2016
2/1/2018
621A
A2
5.750,
1.6901
1,000,000
1,006,510!
1,006,628' - -
31771EAL5
FICO Stri
CASTLE
2/24/2015.
2/8/2018,
69
1.252,
1.318
1,260,000
1,256,488
1,256,975
31771EAL5
FICO Strip
CASTLE
2/25/2015,
2/8/2018
69
1257
1.323
740,000
737,935
738,216 - -
3134G8M71
Federal Home Loan Mtq CorpCASTLE
2/26/2016'.
2/26/2018
87 AA+
1.050
1.050
3,000,000
2,998,050
3,000 000 - -
68607VA96
Oregon State Lottery
DA DAV
6/13/2016',
4/1/2018
121 AAA
AA2
1.353'
0.970
200,000'
199,888
200,252 - -
68607VA96
Oregon State Lottery
DA DAV
11/27/2017
4/1/2018
121 AAA
AA2
1.353
1.500
250,000
249,860
249,874 - -
842434CD2
Southern CA Gas Cc
CASTLE
4/10/2017,
4/15/2018'
135 A+
Aa2
5.450
1.473'
1,000,000
1,013,800
1,014,6371 -
913366HS2
University of California
CASTLE 1
3/21/2017
5/15/2018
165,AA-
,Aa3
0.936
1.351
3,000,000
2,991,060
2,994,391
912828XA3
_
U.S. Treasury
PJ
11/30/2016
5/15/2018
165 AA+
Aaa
1.000
1.000
2,000,000.
1,996,100,
2,000,000 - -
3135GOXD0
Federal National Mtg Assn
CASTLE
1/4/2017,
5/21/2018
171 AA+
Aaa
1.000
1.250
500,000.
498,740
500,000, 2/21/2018
3130A87B3
Federal Home Loan Bank
VINISP
12/6/2016'
5/30/2018
180 AA+
Aaa
1.000
1.141'
1,500,000,
1,496,0851
1,500,000' - -
06050TMC3
Bank of America - Corporate
CASTLE
5/9/2017
6/5/2018
186 A+
Al
1.750
1.540
1,000,000
1,000,100,
1,001,058 - -
3132XOLRO
Federal Agriculture Mtg Corp
PJ
12/8/2016:
6/8/2018
189
1.100
1.100
2,000,000
1,997,000
2,000,000 - -
904121 NCO
Umatilla School District
PJ
5/7/2015'
6/15/2018
196 AA+
1.430
1.430
750,000
747,848
750,000,
98385XAP1
XTO Energy Inc
CASTLE -
8/4/2015':
6/15/2018
196 AAA
Aaa
5.500
1.500
1,000,000
1,019,890
1,021,018 - -
10592
Washington Federal CD
5/22/2017'
6/22/2018',
203,
0.900
0.913',
243,6431
243,643'
243,643 - -
166764AE0
Chevron Corp
CASTLE
4115/2016,
6/24/2018
205 AA-
Aa2
1.718
1.191
2,000,000
2,000,360
2,005,846 5/24/2018
166764AEO
'Chevron Corp
CASTLE
10/11/2016',
6/24/2018
205 AA-
Aa2
1,718
1.259
1,000,000
1,000,180'
1,002,285 - -
939307HF4
Hillsboro SD Pension Bonds
PJ
3130/2015'
6/30/2018
211
Aa3
1.732
1.650
985,000
984,517
985,452 - -
938429M46
Washington County SD Municipal
PJ
9/6/2016
6/30/2018,
211
Aa3
1.585
0.999
250,000
249,795
250,839
3135GOL43
Federal National Mtg Assn
:CASTLE
12/13/2016
7/13/2018
224 AA+
Aaa
0.850
1.221_
1,000,000
995,130',
1,000,000 1/13/2018
88059EMT8
Tennessee Valley Authority
DA DAV
2/22/2016,
7/15/2018
226
1.021
1.065
500,000
494,525._
496,795 - - _
3133EGNU5
Federal Farm Credit Bank
CASTLE
8/1/2016
7/27/2018
238 AA+
Aaa
0.960.
0.960:
1,000,000..
996,070,
1,000,000 - -
3134G9Q67
Federal Home Loan Mtg Corp
CASTLE
7/27/2016,
7/27/2018
238 AA+
Aaa
1.050
1.050
3,000,000
2,987,580
_ 3,000,000 1/27/2018
934876AGO
Port of Newport OR Lease
DA DAV
3/27/2017'
8/1/2018'
243 AA
4.5001
1.450'
610,000,
620,291',
622,232 - -
842400FJ7
Southern Cal Edison
CASTLE
5126/2017
8/15/2018
257 A
Aa3
5.500
1.520
2,000,000
2,050,900
2,055,406 - -
65371AU2
Oceanside California Pension
CASTLE
1/27/2017'
8/15/2018
257 AA
2.298
1.551
1,850,000
1,857,086
1,859,600 - -
544351KM0
Los Angeles Calif Go Ref_Bds
PJ
12/21/2016;
9/1/2018
274
AA2
1.210
1.209
1,000,000
995,750 _-
1,OOQ000
3134GAKF0
Federal Home Loan Mtg Corp
CASTLE
10/18/2016
9/12/2018
285 AA+
Aaa
1.110
1.110
3,000,000
2,990,010
3,000,000 12/12/2017
3134G8UN7
Federal Home Loan Mtg Corp
CASTLE
3/30/2016!,
9/28/2018
301 AA+
Aaa
1.200
1.200
2,000,000
1,991,800
2,000,000 12/28/2017
3134G9YA9
Federal Home Loan Mtg Corp
CASTLE
6/28/2016
9/28/2018
301 AA+
Aaa
1.010
1.000
2,520,000
2,507,980
2,520,000 12/28/2017
3134GAND3
Federal Home Loan Mtg Corp
CASTLE
9/28/2018
301 AA+
Aaa
1.050
1.050
4,000,000
3,980,440
4,000,000 - -
3133EFJP3
Federal Farm Credit Bank
_
CASTLE
_9/28/2016
11/412016
10/15/2018
318 AA+
Aaa
1.100
1.100
5,000,000
4,971,250,
5,000,000 -
3136G2PZ4
Federal National Mlg Assn
CASTLE
5/22/2017:.
10/29/2018
332 AA+
Aaa
1.190
1.340
5,000,000
4,972,6501
5,000,000 1/29/2018
912828WD8
U.S. Treasury
-
;CASTLE
-
12/1/2015;
10/31/2018
_334 AAA
Aaa
1.250
1.223,
1,000,000
996,210,
1,000,245. - -
912828T83
-
U.S. Treasury
_
,CASTLE
12/14/2016'
10/31/2018
334 AAA
',Aaa
0.750
1.155
3,000,000
2,975,280,
2,989,045 - -
31771KAJ6
FICO Strip
CASTLE
9/28/2017
11/2/2018'
336
1.460,
1.520',
5,000,000,
4,919,9001
4,931,863 - -
427542KX2
7Hermiston OR
DA DAV
9121/2016'
12/1/2018
365 AA-
3.000',
1.001',
605,000'
614,136'
616,935 - -
06050TME9
BankofAmerica- Corporate
CASTLE
5/16/20171
12/7/2018
371.A+
'Al
2.050
1.700
3,180,000
3184,675'
3,191,099 - -
31771EAN1
FICO Strip
CASTLE
11/312016
12/27/2018
391
0.984
1.025
1,000,000
979,890'
989,312 - -
912828A75
U.S. Treasury
CASTLE
6/8/2015
12/31/2018
395 AAA
,Aaa
1.500
1.324
1,000,000
997,810
1,001,849 - -
3132XONJ6
Federal Agriculture Mtg Corp
CASTLE
5/1/2017'
1/23/2019
418
1.270.
1.400
3,000,000
2,988,480
2,995,589 - -
20271RAF7
Commonwealth BK Austr NY
CASTLE
9/18/2017
3/13/20191
467 AA-
'Aa3
2.250
1.720'
2,600,000
2,605,850
2,617,378 - -
68607VS71
Oregon State Lottery
CASTLE
4/5/2017'
4/1/2019
486
Aa2
1.602
1.581
1,000,000
995,800,
1,000,282 - -
459058FC2
International Bonds for Recons
CASTLE
12/15/2016'
4/26/2019
511 AAA
Aaa
1.250
1.500
2,000,000
1,983,540
2,000,000 - -
06406HBM0
Bank of New York Mellon Corp
CASTLE
11/15/2017
5/15/2019
530 A
Al
5.450
1.950
1,000,000
1,047,560
1,049,964 - -
250351FJ7
Deschutes County Ore Sch Dist
PJ
8/16/2016..
6/15/2019
561
AA1
1.360
1.360
245,000
241,808',
245,000 - -
938429R66
Washington County SO Municipal
PJ
5/11/2017,
6/15/2019
561 AA+
'Aal
1.488
1.488
400,000
397,404'--
400,000 - -
3137EAB1
Federal Home Loan Mtg Corp
CASTLE :
7/20/2016
7/19/2019'
595 AA+
Aaa
0.875'
0.957'
1,000,000'
984,860'
998,681' - -
13034PZD2
CALIFORNIA ST HOUSING FINAN CASTLE
11/2/2017
8/1/2019
608 AA-
Al
1.952
1.850
1,070,000
1,068,128
1,071,766 - -
3135GON33
Federal National Mtq Assn_
CASTLE
8/18/2016
8/212019
609 AA+
Aaa
0.875:__
1.000
1,000,000
984,620
997,944 - -
06406HCW7
Bank of New York Mellon Corp
CASTLE
11/3/2016
9/11/2019
649 A
Al
2.300
1.532
1,675,000,
1,680,343
1,696,868 8/11/2019
48125LRJ3
JPMorgan Chase - Corporate N
-
CASTLE
4/10/2017;
9/23/2019
661 A+
Aa3
1.918
1.6171
3,000 000
3,022,530
3,016,212 8/23/2019
48125LRG9
!JPMorganChase- CorporateN
CASTLE
6/28/2017
9/23/2019
661:A+
Aa3
1.650
1.840
1,300,000,
1,291,628..
1,295,660 8/23/2019
313586RC5
Federal National Mtg Assn
CASTLE
12/4/2015,
10/9/2019
677 AA-
1.891-':
2.031
1,400,000
1,347,948,
1,350,215 - -
313586RC5
i Federal National Mtg Assn
CASTLE
3/17/2016,
10/9/2019
677 AA-
1.665
1.774
600,000
577,692
581,214 - -
313586RC5
Federal National Mtg Assn
CASTLE
8/8/2016
10/9/2019
677 AA-
1.252'
1.318
400,000
385,128'
390,582 - -
313586RC5
Federal National Mtg Assn
CASTLE
11/22/2017
10/9/2019
677 AA-
1.928
2.030
3,600,000
3,466,152
3,469,471 - -
76116FAA5
RFSCP STRIP PRIN
CASTLE
9/21/2017
10/15/2019
683
1.499.
1.572
1,000,0001
965,190
971,566'1 -
3135GOR39
Federal National Mtg Assn
CASTLE
11/10/2016,
10/24/2019,
692 AA+
Aaa
1.000
1.173
2,000,000
1,968,220
1,993,581 - -
9128281`62
U.S. Treasury
;CASTLE
10/11/2016
10/31/2019
699 AAA
Aaa
1.500+
1.008
2,000,000
1,988900.
2,018,513 - -
961214BK8
Westpac
CASTLE
8/30/2017
11/19/2019
718 AA-
4.875
1.826
2,000,000
2,100,320._
2,116,966, - -
594918AY0
Microsoft Corp
CASTLE ,
818/2016.
2/12/2020
803 AAA
•'Aa3
Aaa
1.850
1_.298
1,000,000
996,010
1,011,827 1/12/2020
-
13063CSQ4
--
California St
VINISP
9/21/2017:
-
4/1/2020
852 AA-
Aa3
1.800,
1.800
-
780,000
775,414;
- -
780,000 - -
3134GBNK4
Federal Home Loan Mtg Corp
CASTLE
7/13/2017
5/29/2020.
910
!Aaa
1.625
1.671
3,000,000,
2,976,360,
2,996,896. 5/29/2019
569203MA7
Salem-Keizer School District
CASTLE -
7/26/2017.
-2,310,000,-2,302,100
6/30/2020
942
Aa2
2.107
1.778
2,328,894 - -
686053DH9
Oregon School Boards Assoc
g
DA DAV
_ 11/2/2015
6/30/2020
942 AA
Aa2
_5.373
2.050
875,000
942,576
946,197 - -
686053DH9
Oregon School Boards Assoc
_
CASTLE
6/24/2016
6/30/2020
942 AA
;Aa2
5.373
1.570
500,000
-
538,615
547,372 - --
686053CK3
-- -
Oregon School Boards Assoc
-
CASTLE
_ -
3/15/20171
6/30/2020,
-
942 AA-
Aa2
2.063 --
-2.149
1,000,000
938,940
946,769
94974BGM6
Wells Fargo Corporate Note
PJ
1/1912017. ;
7/22/2020,
964:A
A2
2.600
2.350
1,000,000
1,006,460
1,006,302 - -
940093R25
Washington Univ Higher Ed
PJ
1/19/201
10/1/2020
1035,
:Aa2
5.930•
1_.970
400,000
440,300,
443,067
492244DV7
Kern Community College
CASTLE
11/1512016,
11/1/2020
1066 AA
2.893
1.800
500,000
509,030
515,316 - -
3136G4NN9
Federal National Mtg Assn
CASTLE
10/18/2017
5/24/2021
1270 AA+
Aaa
2.000.
2.000
-
1,080,000
-
1,073,758 _-
1,08Q000 2/24/2018
_ _
-
Local Govt Investment Pool
_
1.550
1.550
62,280,194
62,280,194,
62,280,194 - -
BankoftheCascades
1.550
1.550
6,662,195
6,662,1951
6,662,195 - -
-
192,990,0321
192 671 155'
193,188,825
GENERALFUND
Schedule of Financial Operating Data
a) Historically, 91 % of the current year taxes are received by the end of November.
b) Includes $500,000 PILT
c) A & T Grant received quarterly. Q1 received July; Q2 received October
d) Projected to be less than budgeted due to YTD unfilled positions.
Page 1
Year to Date July 1,
2017 through
FY 2017
November 30, 2017
FY 2018
(42% of the
year)
ofIIActual
Actual
Budget
Budget
Projected
Variance
Revenues
Property Taxes - Current
$ 25,816,331
$ 24,455,658
93%
a)
$ 26,296,000
26,296,000
-
Property Taxes - Prior
465,085
299,588
86%
350,000
350,000
-
Other General Revenues
2,499,968
1,942,590
83%
b)
2,345,822
2,345,822
-
Assessor
860,861
463,195
55%
c)
848,867
848,867
-
County Clerk
1,952,209
713,746
38%
1,896,945
1,896,945
-
BOPTA
12,546
7,139
57%
c)
12,480
12,480
-
District Attorney
253,480
1,223
1%
187,400
187,400
-
Tax Office
196,203
119,058
61%
c)
196,200
196,200
-
Veterans
96,889
40,556
25%
162,223
162,223
-
Property Management
94,500
7,250
7%
97,000
97,000
-
Total Revenues
32,248,072
28,050,002.17
87%
32,392,937
32,392,937
-
Expenditures
Assessor
3,993,958
1,722,083
40%
4,291,041
4,291,041
-
County Clerk
1,684,783
456,247
25%
1,820,344
1,795,344
25,000
BOPTA
65,175
28,786
42%
68,138
68,138
-
District Attorney
6,095,393
2,601,721
39%
d)
6,701,724
6,601,724
100,000
Medical Examiner
146,817
51,561
30%
172,184
172,184
-
Tax Office
785,346
345,841
41%
849,312
849,312
-
Veterans
403,775
176,239
36%
492,630
492,630
-
Property Management
247,568
103,237
37%
276,097
276,097
-
Non -Departmental
1,268,363
446,694
34%
1,328,089
1,328,089
-
Total Expenditures
14,691,178
5,932,410
37%
15,999,559
15,874,559
125,000
Transfers Out
17,856,310
6,269,886
36%
17,445,890
17,445,890
-
Total Exp & Transfers
32,547,489
12,202,296.08
36%
33,445,449
33,320,449
125,000
Change in Fund Balance
(299,416)
15,847,706
(1,052,512)
(927,512)
125,000
Beginning Fund Balance
11,217,374
10,917,957
109%
10,000,000
10,917,957
917,957
Ending Fund Balance
$ 10,917,957 1
$ 26,765,664
$ 8,947,488
$ 9,990,445
$1,042,957
a) Historically, 91 % of the current year taxes are received by the end of November.
b) Includes $500,000 PILT
c) A & T Grant received quarterly. Q1 received July; Q2 received October
d) Projected to be less than budgeted due to YTD unfilled positions.
Page 1
Revenues
OYA Basic & Diversion
ODE Juvenile Crime Prev
Leases
Inmate/Prisoner Housing
DOC Unif Crime Fee/HB2712
Food Subsidy
Gen Fund -Crime Prevention
Interest on Investments
OJD Court Fac/Sec SB 1065
Contract Payments
Case Supervision Fee
Miscellaneous
Total Revenues
Expenditures
Personnel Services
Materials and Services
Transfers Out-Veh Reserve
Total Expenditures
COMM JUSTICE -JUVENILE
Schedule of Financial Operating Data
355,586
86,497
84,121
74,700
36,045
18,744
20,000
17,512
18,438
10,920
5,964
3,170
731,697
5,005,247
1,204,317
44,000
6,253,564
FY 2018
Projected I Variance
$ -
Year to Date July 1,
a)
2017 through
FY 2017
$ 61,067
21,137
November 30, 2017
a)
(42% of the year)
91,379
19,397
% of
-Budget
Actual
Actual
85,000
355,586
86,497
84,121
74,700
36,045
18,744
20,000
17,512
18,438
10,920
5,964
3,170
731,697
5,005,247
1,204,317
44,000
6,253,564
FY 2018
Projected I Variance
$ -
0%
a)
$ 346,046
$ 407,113
$ 61,067
21,137
29%
a)
71,982
91,379
19,397
35,893
42%
b)
85,000
77,000
(8,000)
29,250
53%
c)
55,000
60,000
5,000
17,747
48%
d) Internal grant funded quarterly.
36,658
36,658
-
7,898
39%
20,000
20,000
-
5,000
25%
d)
20,000
20,000
-
7,862
52%
15,000
16,000
1,000
8,054
47%
c)
17,000
21,600
4,600
2,864
36%
8,000
8,000
-
2,592
43%
c)
6,000
7,000
1,000
2,155
117%
1,850
3,000
1,150
140,452
21%
682,536
767,750
85,214
2,130,478
40%
e)
5,313,863
5,100,000
213,863
485,612
41%
1,198, 996
1,198, 996
-
17,250
25%
f)
69,000
69,000
-
2,633,340
40%
6,581,859
6,367,996
213,863
Revenues less Expenditures (5,521,867) (2,492,888)
(5,899,323)
(5,600,246) 299,077
Transfers In -General Fund 5,464,591 2,332,351 42%
5,597,643
5,597,643 -
Change in Fund Balance (57,276) (160,537)
(301,680)
(2,603) 299,077
Beginning Fund Balance 1,415,374 1,358,098 113%
Ending Fund Balance $ 1,358,098 $1,197,561
1,200,000
1,358,098 158,098
$ 898,320
$ 1,355,495 $ 457,175 )
a) Reimbursement payment received quarterly. 1 st quarter received/requested.
Grant was increased by
legislature subsequent to budget adoption.
b) Less than budgeted lease revenue
c) Inmate housing trending at greater than budgeted.
d) Internal grant funded quarterly.
e) Projection decreased due to staff vacancies in Q1 and new hires who started at a lower salary
step range in beginning of fiscal year.
f) Includes vehicle repair and maintenance costs.
Page 2
Sheriffs Office and LEDs
Schedule of Financial Operating Data
FY 2018
Budget I Projected I Variance
REVENUES
Year to Date July 1,
2017 through
FY 2017
November 30, 2017
42% of the ear
LED #1 Countywide
Of
Actual
Actual
Bud et
FY 2018
Budget I Projected I Variance
REVENUES
LED #1 Countywide
Property Taxes
Current Year
$ 21,137,803
$ 20,500,654
93%
a)
$ 22,045,228
$ 22,045,228
$
Prior Year
308,837
215,041
54%
400,000
400,000
-
Interest
110,368
32,995
41%
80,000
80,000
-
Total LED #1 Countywide
21,557,009
20,748,690
92%
22,525,228
22,525,228
-
LED #2 Rural
Property Taxes
Current Year
9,474,144
9,183,208
93%
a)
9,916,642
9,916,642
-
Prior Year
141,704
97,532
53%
185,000
185,000
-
Interest
90,261
34,079
56%
61,300
61,300
-
Total LED #2 Rural
9,706,109
9,314,819
92%
10,162,942
10,162,942
-
Sheriff's Office Revenues
8,249,855
2,952,857
40%
e) f)
7,386,585
7,444,585
58,000
Total Revenues
39,512,973
33,016,366
82%
40,074,755
40,132,755
58,000
EXPENDITURES
Sheriffs Services
2,386,420
1,108,482
42%
b)
2,639,355
2,750,737
(111,382)
Civil/Special Units
1,117,489
590,046
42%
b)
1,402,554
1,303,939
98,615
Automotive/Communications
2,601,537
808,650
33%
2,481,701
2,481,701
-
Detective
1,796,143
813,203
41%
1,995,351
1,995,351
-
Patrol
8,822,794
3,903,568
40%
h)
9,724,673
9,715,876
8,797
Records
695,956
267,964
35%
d)
761,258
806,258
(45,000)
Adult Jail
16,236,326
6,976,083
40%
i)
17,488,887
17,644,400
(155,513)
Court Security
270,173
190,069
46%
c)
410,659
359,100
51,559
Emergency Services
284,009
152,438
40%
e)
379,092
387,092
(8,000)
Special Services
1,500,791
717,430
46%
f)
1,543,848
1,611,348
(67,500)
Training
590,962
305,556
47%
g)
654,646
667,246
(12,600)
Other Law Enforcement Services
904,547
342,033
37%
c)
935,144
928,544
6,600
Crisis Stabilization Center
-
20,160
4%
558,424
558,424
-
Non -Departmental
112,846
865
42%
2,077
2,077
-
Total Expenditures
37,319,993
16,196,546
40%
40,977,669
41,212,093
(234,424)
Revenues less Expenditures
2,192,980
16,819,820
(902,914)
(1,079,338)
(176,424)
Beginning Balance
11,225,692
13,418,672
121%
11,113,000
13,418,672
2,305,672
Ending Balance
$13,418,672
$ 30,238,493
$10,210,086
$12,339,334
$ 2,129,248
a) Historically, 91 % of the current year taxes are received by the end of November.
b) $25,000 contribution to suicide/substance abuse hotline. Open Civil Tech position in
Civil/Special Units division reclassified as HR Analyst in Sheriff Services division
c) Unfilled FTE. Overtime is expected to exceed budget.
d) Open Records Admin Supervisor position will be converted to a Sergeant position.
e) Projection includes $8,000 reimbursement for Solar Eclipse expenditures.
f) Grant of $50,000 for purchase of $67,500 boat.
g) Projection increased due to an unbudgeted rifle purchase.
h) Projection includes unfilled FTE, increase in overtime, increased expenditures related to new K-9,
and cost savings on web licensing. Anticipated overtime makes up 56% of adjusted projection expenditures.
i) Projection includes unfilled FTE, increase in overtime, increase in medical expenses for one inmate,
and increase in miscellaneous M&S expenditures. Anticipated overtime makes up 79% of adjusted projection expenditures.
Page 3
Revenues
State Grants
OHP Capitation
Administrative Fee
Environmental Health Fees
State - OMAP
Federal Grants
Patient Fees
Local Grants
Local Government payments
Title 19
State Shared -Family Planning
State Miscellaneous
Liquor Revenue
Divorce Filing Fees
Interfund Contract -Gen Fund
Vital Records
Interest on Investments
Other
Total Revenues
Expenditures
Personnel Services
Materials and Services
Capital Outlay
Transfers Out
Total Expenditures
Revenues less Expenditures
Transfers In -General Fund
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
HEALTH SERVICES
Schedule of Financial Operating Data
$ 13,186,170
9,950,347
1,143,411
909,870
938,760
574,848
335,616
1,846,627
510,428
602,998
166,903
206,999
156,399
157,603
127,000
260,545
99,844
386,400
31,560,767
24,133,045
10,989,018
135,653
445,740
35,703,456
(4,142, 689)
4,684,193
541,504
7,688,209
$ 4,974,099
3,431,900
538,500
112,393
449,472
102,455
206,399
324,059
467,313
45,186
101,242
17,870
131,745
75,485
41,599
226,732
11,246,451
32% a) f)
31% b)
42%
12%
43%
13%
57%
47% c)
N/A
155% d)
23%
14% f)
12%
84%
0%
38%
29%
55%
33%
FY 2018
Variance
$ 15,473,337 $ 16,605,615 $ 1,132,278
11,044,000
Year to Date July 1, 2017
FY 2017
through November 30,
1,293,910
2017 (42% of the year)
964,397
965,081
% of
Actual
Actual
Budget
$ 13,186,170
9,950,347
1,143,411
909,870
938,760
574,848
335,616
1,846,627
510,428
602,998
166,903
206,999
156,399
157,603
127,000
260,545
99,844
386,400
31,560,767
24,133,045
10,989,018
135,653
445,740
35,703,456
(4,142, 689)
4,684,193
541,504
7,688,209
$ 4,974,099
3,431,900
538,500
112,393
449,472
102,455
206,399
324,059
467,313
45,186
101,242
17,870
131,745
75,485
41,599
226,732
11,246,451
32% a) f)
31% b)
42%
12%
43%
13%
57%
47% c)
N/A
155% d)
23%
14% f)
12%
84%
0%
38%
29%
55%
33%
FY 2018
Variance
$ 15,473,337 $ 16,605,615 $ 1,132,278
11,044,000
8,834,900
(2,209,100)
1,293,910
1,293,910
-
964,397
965,081
684
1,037,735
1,052,550
14,815
789,575
639,585
(149,990)
364,370
521,545
157,175
696,496
974,810
278,314
302,170
1,204,000
901,830
200,000
200,000
-
744,753
769,087
24,334
151,000
151,000
-
157,603
131,745
(25,858)
127,000
127,000
-
198,000
181,600
(16,400)
145,000
105,000
(40,000)
413,083
424,526
11,443
34,102,429 34,181,954 79,525
11,212,635
39% e)
28,611,936
28,172,242
439,694
3,887,319
29%
13,189,523
13,270,270
(80,747)
33,109
3%
1,020,000
1,170,000
(150,000)
122,580
25%
490,320
490,320
-
15,255,643
35%
43,311,779
43,102,832
208,947
(4,009,192)
(9,209,350)
(8,920,878)
288,472
1,910,080
42%
4,584,193
4,584,193
-
(2,099,112)
(4,625,157)
(4,336,685)
288,472
8,229,714
98%
8,434,473
8,229,714
(204,759)
6,130,602
$ 3,809,316 $
3,893,029 $
83,713
a) Collections from CCBHC exceeded the amount accrued at June 30, 2017. FY 17 revenue will be reported as FY 18 revenues.
b) Projection based on FY 2017 collections and anticipated withholdings for panel providers.
c) COHC grants - Diabetes Prevention and Prenatal Care. Not included in FY 2018 original budget. Supplemental budget pending.
d) Title 19 revenue during the CCBHC demonstration project is projected to be reimbursed at a higher rate than previous years.
e) Projections based on YTD unfilled positions and forecasted unfilled positions during the remainder of the year.
f) Reclassification from State Grants to State Miscellaneous for presentation purposes. State Grant projection increased due to
higher than anticipated receipts from CCBHC wraparound payment. This offsets the reclassification to State Miscellaneous.
NOTE: Year-end projections for Health Service Programs are updated monthly. Projection amounts will fluctuate from month to month.
Page 4
COMMUNITY DEVELOPMENT
Schedule of Financial Operating Data
Year to Date July 1,
FY 2017 2017 through
November 30, 2017
(42% of the year)
% Of
Actual Actual Budget
FY 2018
Bud et Projected Tyariance
Revenues
1,375,000
(162,814)
2,330,492
$2,167,678
zu5,wi
205,903
446,312
2,167,678
$ 2,613,990
132% 1,640,386
2,167,678 527,292
Admin -Operations
$ 110,639
$ 47,680
47%
$ 102,042 $
109,742
$ 7,700
Admin -GIS
230
-
0%
150
150
-
Admin -Code Enforcement
451,837
245,888
43%
565,544
571,544
6,000
Building Safety
2,903,075
1,253,374
43%
2,948,636
2,957,591
8,955
Electrical
745,810
326,897
44%
743,927
728,220
(15,707)
Env Health -On Site Prog
678,469
311,425
46%
680,460
685,384
4,924
Planning -Current
1,530,513
721,902
45%
1,614,855
1,614,855
-
Planning -Long Range
577,420
259,653
38%
682,919
682,919
-
Total Revenues
6,997,994
3,166,820
43%
7,338,533
7,350,405
11,872
Expenditures (by division)
Admin -Operations
1,750,586
804,658
39%
a)
2,051,239
1,969,477
81,762
Admin -GIS
136,312
66,375
47%
a)
141,439
137,038
4,401
Admin -Code Enforcement
357,992
163,550
36%
a)
448,238
438,028
10,210
Building Safety
1,249,842
497,399
35%
a)
1,433,852
1,370,931
62,921
Electrical
320,568
128,211
34%
a)
374,974
363,474
11,500
Env Health -On Site Pgm
399,914
185,849
41%
456,234
456,234
-
Planning -Current
1,179,944
541,899
39%
a)
1,375,541
1,336,491
39,050
Planning -Long Range
390,649
126,665
27%
a)
472,040
434,377
37,663
Total Expenditures
5,785,808
2,514,606
37%
6,753,557
6,506,050
247,507
Revenues less Expenditures 1,212,186 1 652,215
Transfers In/Out
Out: CDD Reserve Funds1,311,000
Net Transfers In/Out
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
1,375,000
(162,814)
2,330,492
$2,167,678
zu5,wi
205,903
446,312
2,167,678
$ 2,613,990
a) Projection decreased due to year to date unfilled positions
584,976 844,355 259,379
25% (823,610)
(823,610) -
(823,610)
(823,610) -
(238,634)
20,745 259,379
132% 1,640,386
2,167,678 527,292
$ 1,401,752 $
2,188,423 $786,671
Page 5
ROAD
Schedule of Financial Operating Data
FY 2018
Bud et Projected Variance
Revenues
Year to Date July 1,
2017 through
FY 2017
November 30, 2017
$ 12,930,670
(42% of the year)
43% b)
$13,260,000 $
of
Actual
Actual
Budget
FY 2018
Bud et Projected Variance
Revenues
Motor Vehicle Revenue
$ 12,930,670
$ 5,678,683
43% b)
$13,260,000 $
14,300,000
$ 1,040,000
Federal - PILT Payment
1,323,365
1,574,248
97% a)
1,623,000
1,574,248
(48,752)
Other Inter -fund Services
1,065,930
198,129
13%
1,501,525
1,501,525
-
Federal Reimbursements
-
-
0%
955,549
955,549
-
Cities-Bend/Red/Sis/La Pine
488,114
56,041
8%
710,000
710,000
-
State Miscellaneous
593,969
57,269
9%
651,213
651,213
-
Forest Receipts
381,533
-
0%
400,000
400,000
-
Sale of Equip & Material
273,353
192,949
51%
381,900
381,900
-
Mineral Lease Royalties
183,312
7,774
4%
175,000
175,000
-
Assessment Payments (P&I)
87,079
17,170
20%
88,000
88,000
-
Interest on Investments
112,444
45,756
51%
90,000
90,000
-
Miscellaneous
50,391
23,605
57%
41,092
41,092
-
Total Revenues
17,490,159
7,851,623
40%
19,877,279
20,868,527
991,248
Expenditures
Personnel Services
5,877,065
2,467,709
40%
6,161,974
6,133,974
28,000
Materials and Services
8,903,281
3,174,992
23% c)
13,715,873
10,715,873
3,000,000
Capital Outlay
68,721
3,160
1%
228,000
228,000
-
Total Expenditures
14,849,067
5,645,861
28%
20,105,847
17,077,847
3,028,000
Revenues less Expenditures
2,641,092
2,205,762
(228,568)
3,790,680
4,019,248
Payment from Solid Waste
362,453
-
-
-
-
-
Transfers Out
9,067,643
3,000,000
50%
(6,000,000)
(6,000,000)
-
Total Transfers
(8,705,190)
(3,000,000)
50%
(6,000,000)
(6,000,000)
-
Change in Fund Balance
(6,064,098)
(794,238)
(6,228,568)
(2,209,320)
4,019,248
Beginning Fund Balance
14,840,939
8,776,841
101%
8,684,589
8,776,841
92,252
Ending Fund Balance
$ 8,776,841
$ 7,982,603
$ 2,456,021 $
6,567,521
$ 4,111,500
a) PILT payment received in July.
b) Includes 4 -months of HB 2017 Revenue
c) Projection decreased due to intention to hold $3.0 million in overlay reserve for future expenditures
Page 6
ADULT PAROLE & PROBATION
Schedule of Financial Operating Data
Revenues
Year to Date July 1,
1,768,583
2017 through
FY 2017
November 30, 2017
105,860
(42% of the year)
DOC Grant in Aid SB 1145
$ 3,650,168
% of
Actual
Actual
Budget
Revenues
4,097,354
1,768,583
40% e)
4,455,860
4,350,000
105,860
Materials and Services
DOC Grant in Aid SB 1145
$ 3,650,168
$2,166,664
55%
a)
$3,940,708
$ 4,333,290
$ 392,582
CJC Justice Reinvestment
845,836
-
0%
b)
699,506
757,735
58,229
DOC Measure 57
240,315
-
0%
c)
234,315
233,900
(415)
Electronic Monitoring Fee
133,292
53,990
32%
(225,615)
170,000
155,000
(15,000)
Probation Superv. Fees
209,708
76,962
37%
187,995
210,000
210,000
-
DOC -Family Sentence Alt
110,797
114,683
N/A
a)
-
115,683
115,683
Interfund - Sheriff
50,000
20,833
42%
1,375,000
50,000
50,000
-
Gen Fund/Crime Prevention
50,000
12,500
25%
$ 2,090,567
50,000
50,000
-
DOJ/Arrest Grant
46,736
11,684
106%
11,000
11,684
684
Alternate Incarceration
29,985
6,908
34%
i)
20,035
6,908
(13,127)
State Subsidy
16,367
8,168
52%
a)
15,610
16,337
727
Interest on Investments
28,990
10,937
109%
f)
10,000
20,000
10,000
Probation Work Crew Fees
5,958
668
11%
d)
6,000
2,000
(4,000)
State Miscellaneous
-
-
0%
4,300
4,300
-
Miscellaneous
1,256
-
0%
500
500
-
Total Revenues
5,419,408 1
2,483,998
46%
5,421,974
5,967,337
545,363
Expenditures
Personnel Services
4,097,354
1,768,583
40% e)
4,455,860
4,350,000
105,860
Materials and Services
1,509,684
513,924
28% h)
1,843,865
1,600,000
243,865
Transfer to Veh Maint
22,000
11,000
25%
44,000
44,000
-
CapitalOutlay
15,986
-
N/A g)
-
24,902
(24,902)
Total Expenditures
5,645,023
2,293,507
36%
6,343,725
6,018,902
324,823
Revenues less Expenditures
(225,615)
190,491
(921,751)
(51,565)
870,186
Transfers In -General Fund
451,189
187,995
42%
451,189
451,189
-
Change in Fund Balance
225,574
378,486
(470,562)
399,624
870,186
Beginning Fund Balance
1,465,370
1,690,943
123%
1,375,000
1,690,943
315,943
Ending Fund Balance
$ 1,690,943
$ 2,069,430
$ 904,438
$ 2,090,567
$1,186,129
a) Projection increased due to additional revenue being granted by legislature after budget adoption.
b) Annual payment expected to be received in January 2018. Projection increased due to additional revenue
granted by legislature after budget adoption.
c) Annual payment expected January 2018. Projection decreased due to less than anticipated revenue
granted by legislature after budget adoption.
d) Projection decreased due to less than anticipated revenue.
e) Projection decreased due to several staff vacancies through November 2017.
f) Projection based on trending.
g) Projection increased due to unanticipated capital outlay requirement.
h) Projection decreased due to less than anticipated expenditure Page 7
i) Project decreased due to less than anticipated revenue after budget adoption.
SOLID WASTE
Schedule of Financial Operating Data
FY 2018
Budget Projected Variance
Operating Revenues
Year to Date July
1,757,500 68%
1, 2017 through
FY 2017
Total Transfers Out
3,075,000
November 30, 2017
$5,459,396
(42% of the year)
41%
(572,588)
1
%F of
Actual
Actual
Bud et
FY 2018
Budget Projected Variance
Operating Revenues
3,075,000
1,757,500 68%
2,580,000
2,580,000 -
Total Transfers Out
3,075,000
Franchise Disposal Fees
$5,459,396
$2,615,759
41%
(572,588)
1
$6,391,644
$ 6,391,644 $ -
Private Disposal Fees
2,095,262
1,166,644
58%
a)
2,012,522
2,012,522 -
Commercial Disp. Fees
1,729,096
856,709
49%
a)
1,742,832
1,742,832 -
Franchise 3% Fees
254,304
21,364
9%
b)
240,000
240,000 -
Yard Debris
171,470
104,495
62%
a)
168,000
168,000 -
Recyclables
13,467
8,310
69%
a)
12,000
12,000 -
Equip & Material
18,590
-
N/A
-
- -
Special Waste
28,812
7,576
30%
a)
25,000
25,000 -
Interest
31,959
8,521
43%
20,000
20,000 -
Leases
10,801
5,400
50%
10,801
10,801 -
Miscellaneous
59,241
28,102
80%
35,000
35,000 -
Total Operating Revenues
9,872,398
4,822,880
45%
10,657,799
10,657,799 -
Operating Expenditures
Personnel Services
2,049,320
895,741
39%
2,278,466
2,258,466 20,000
Materials and Services
4,334,705
1,630,749
33%
4,909,217
4,909,217 -
CapitalOutlay
127,449
31,107
25%
125,000
125,000 -
Debt Service
858,512
310,982
36%
c)
861,102
861,102 -
Total Operating Expenditures
7,369,985
2,868,579
35%
8,173,785
8,153,785 20,000
Operating Rev less Exp
2,502,412
1,954,301
2,484,014
2,504,014 20,000
Transfers Out
SW Capital & Equipment Reserve
3,075,000
1,757,500 68%
2,580,000
2,580,000 -
Total Transfers Out
3,075,000
1,757,500 68%
2,580,000
2,580,000 -
Change in Fund Balance
(572,588)
1
196,801
(95,986)
(75,986) 20,000
Beginning Fund Balance
1,810,265
1,237,677 201%
615,872
1,237,677 621,805
Ending Fund Balance
$1,237,677 1
$1,434,478
$ 519,886 $
1,161,691 $ 641,805
a) Disposal fees will slow down during winter months
b) Franchise fee payment is due on May 15, 2018.
c) Debt Service payments are made in November and May.
Page 8
RISK MANAGEMENT
Schedule of Financial Operating Data
FY 2018
Budget I Projected I Variance
Revenues
Year to Date July 1, 2017
FY 2017
through November 30,
2017 (42% of the year)
Inter -fund Charges:
% of
Actual
Actual
Budget
FY 2018
Budget I Projected I Variance
Revenues
Inter -fund Charges:
General Liability
$ 931,319
$ 438,035
42%
$1,051,283
$1,051,283
$ -
Property Damage
389,101
163,143
42%
391,542
391,542
-
Vehicle
197,155
81,285
42%
195,085
195,085
-
Workers' Compensation
1,228,053
517,383
42%
1,241,718
1,241,718
-
Unemployment
280,921
148,137
42%
354,609
354,609
-
Claims Reimb-Gen Liab/Property
33,863
58,592
195%
30,000
62,000
32,000
Process Fee-Events/Parades
1,980
680
38%
1,800
1,800
-
Miscellaneous
30
1,500
5000%
30
1,500
1,470
Skid Car Training
43,853
14,182
44%
32,000
32,000
-
Interest on Investments
58,644
29,358
40%
73,464
73,464
-
TOTAL REVENUES
3,164,919
1,452,294
43%
3,371,531
3,405,001
33,470
Direct Insurance Costs:
GENERAL LIABILITY
Settlement / Benefit
711,705
9,040
Defense
27,039
5,335
Professional Service
6,250
6,622
Insurance
339,723
207,262
Loss Prevention
1,347
-
Miscellaneous
171
-
Repair / Replacement
33,673
582
Total General Liability
1,119,908
228,840
29%
800,000
700,000
(100,000)
PROPERTY DAMAGE
Property Damage Charges
-
98
Settlement / Benefit
-
-
Insurance
5,101
173,873
Loss Prevention
12,000
-
Repair / Replacement
122,074
582
Total Property Damage
139,175
174,553
81%
215,000
215,000
-
VEHICLE
Professional Service
781
-
Insurance
-
5,101
Loss Prevention
25,397
635
Miscellaneous
6,985
-
Repair / Replacement
102,994
36,472
Total Vehicle
136,157
42,207
42%
100,000
100,000
-
WORKERS' COMPENSATION
Settlement / Benefit
539,792
294,389
Professional Service
6,250
18,077
Insurance
159,212
111,730
Loss Prevention
49,683
30,361
Miscellaneous
52,937
12,316
Total Workers' Compensation
807,875
466,874
52%
900,000
1,050,000
150,000
UNEMPLOYMENT - Settlement/Benefits
56,497
30,960
21%
150,000
100,000
(50,000)
Total Direct Insurance Costs
2,259,612
943,434
44%
2,165,000
2,165,000
-
Insurance Administration:
Personnel Services
327,505
140,694
41%
345,627
345,627
-
Materials & Srvc, Capital Out. & Tranfs.
146,503
57,928
26%
226,699
226,699
-
Total Expenditures
2,733,620
1,142,056
42%
2,737,326
2,737,326
-
Change in Fund Balance
431,299
310,238
634,205
667,675
33,470
Beginning Fund Balance
4,928,271
5,359,570
109%
4,897,636
5,359,570
461,934
Ending Fund Balance
$ 5,359,570
$ 5,669,808
$ 5,531,841
6,027,245
495,404
Page 9
DC 9-1-1 (Funds 705 and 707)
Schedule of Financial Operating Data
FY 2018
Bud et Projected Variance
Revenues
Year to Date July 1,
2017 through
FY 2017
November 30, 2017
Property Taxes - Current
(42% of the year)
7,271,865
92%
Of
Actual
Actual
Bud et
FY 2018
Bud et Projected Variance
Revenues
Property Taxes - Current
$ 7,496,065
7,271,865
92%
a)
$7,926,725 $
7,926,725
$ -
Property Taxes - Prior
109,702
75,620
89%
85,000
85,000
-
Property Taxes - Jefferson County
32,518
29,232
89%
a)
33,000
33,000
-
State Reimbursement
869,734
15,000
14%
b)
110,000
-
(110,000)
State Grant
276,510
-
N/A
-
-
-
Telephone User Tax
865,111
223,749
25%
c)
880,000
880,000
-
Data Network Reimb.
86,263
-
0%
55,000
55,000
-
User Fee
58,981
2,156
2%
90,000
90,000
-
Police RMS User Fees
326,030
31,202
12%
250,119
250,119
-
Contract Payments
130,756
-
0%
193,000
193,000
-
Miscellaneous
3,562
3,519
13%
27,000
27,000
-
Interest
105,258
30,123
47%
64,000
64,000
-
Total Revenues
10,360,491
7,682,466
79%
9,713,844
9,603,844
(110,000)
Expenditures
Personnel Services
5,867,156
2,870,567
41%
7,070,919
7,004,919
66,000
Materials and Services
3,254,372
1,768,120
58%
b)
3,047,724
2,937,724
110,000
Capital Outlay
4,941,447
1,202,645
54%
d)
2,210,000
2,210,000
-
Total Expenditures
14,062,974
5,841,333
12,328,643
12,152,643
176,000
Transfer In - Fund 710
400,000
-
0%
806,137
806,137
-
Revenues less Expenditures
(3,302,483)
1,841,133
(1,808,662)
(1,742,662)
66,000
Beginning Fund Balance
10,563,485
7,261,001
110%
6,600,000
7,261,001
661,001
Ending Fund Balance
$ 7,261,001
$ 9,102,135
$4,791,338 $
5,518,339
$727,001
a) Historically, 91 % of the current year taxes are received by the end of November.
b) Four workstations will not be purchased as the State will not be providing the resources
c) Q2 payment expected by the end of January.
d) Several capital project expenditures made during Q1.
Page 10
Revenues:
Internal Premium Charges
Part -Time Employee Premium
Employee Monthly Co -Pay
COIC
Retiree / COBRA Co -Pay
Prescription Rebates
Claims Reimbursements & Misc
Interest
Total Revenues
Expenditures:
Materials & Services
Admin & Wellness
Claims Paid -Medical \\9.
Claims Paid -Prescription
Claims Paid-Dental/Vision
Stop Loss Insurance Premium
State Assessments
Administration Fee (TPA)
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
382,900
1,728,845
34,083
96,367
595,084
37,720
Health Benefits Fund
729,172
20,673,366
8,153,678
879,955
14, 502, 622
915,677
15, 382, 578
Statement
of Financial Operating
Data
-
35%
2,077,418
2,162,670
FY 2018 July 1, 2017 through November 30, 2017
37%
22,038,292
21,334,421
703,871
FY 2017
(452,489)
596,384
1,048,873
FY 2018
15,000,000
15,382,578
382,578
Actual
Actual
% of
$1,431,450
Budget TProjection
1 97.9%1
$ Variance
Bud et
$
16,955,229
$ 7,306,585
43%
a)
16,865,000
17,535,804
670,804
2,585
1,172
N/A
a)
-
2,814
2,814
923,805
376,965
41%
a)
925,000
943,965
18,965
2,165,312
771,253
35%
a)
2,224,000
1,851,007
(372,993)
1,202,895
513,338
42%
a)
1,211,803
1,232,011
20,208
52,995
17,784
N/A
-
17,784
17,784
82,361
-
0%
150,000
150,000
-
168,140
82,259
39%
a)
210,000
197,421
(12,579)
21,553,322
9,069,356
42%
21,585,803
21,930,805
345,002
13,016,901
5,239,844
37%
b)
14,088,936
13,196,234
892,703
977,260
533,163
50%
b)
1,069,006
1,262,496,.
(193,490)
2,141,054
763,274
33%
b)
2,342,057
2,252,1471
89,910
366,633
179,532
42%
425,000
425,000
-
6,269
-
0%
6,600
6,600
-
461,375
196,792
42%
465,000
465,000
-
91,904
(3,294)
-5%
65,000
65,000
-
221,307
59,877
28%
214,431
214,431
-
174,028
63,099
35%
178,900
178,900
-
17,456,731
7,032,287
37%
18,854,931
18,065,808
789,123
953,281
345,331
35%
975,000
975,000
-
72,219
34,565
41%
85,000
85,000
-
45,308
12,324
27%
45,943
45,943
-
1,070,808
392,220
35%
1,105,943
1,105,943
-
382,900
1,728,845
34,083
96,367
595,084
37,720
2,145,828
1
729,172
20,673,366
8,153,678
879,955
14, 502, 622
915,677
15, 382, 578
$ 15.382,578 0
$ 16,298,255
% of Exp covered by Revenues 1 104.3% 1 111.2%
a) Year to Date Annualized
b) 12 -Month rolling average with 8% increase over prior year
31%
312,000
312,000
-
35% a)
1,700,000
1,785,252
(85,252)
58%
65,418
65,418
-
35%
2,077,418
2,162,670
(85,252)
37%
22,038,292
21,334,421
703,871
(452,489)
596,384
1,048,873
103%
15,000,000
15,382,578
382,578
$ 14,547,511
$15,978,961
$1,431,450
1 97.9%1
102.8%
Page 11
jrf 12/1/2017
FAIR AND EXPO CENTER
Schedule of Financial Operating Data
Year to Date July 1, 2017 through November 30, 2017 (42% of the year)
Operating Revenues
FY 2018
Bud et
Projected
Events Revenues
Year to Date July 1, 2017
$
134,432
FY 2017
through November 30, 2017
66,879
20,000
33,116
(42% of the year)
Camping at F & E
21,148
-
4,150
21%
of
34,953
Actual
Actual
Budget
Food & Beverage Activities, net
Operating Revenues
FY 2018
Bud et
Projected
Events Revenues
$ 538,512
$
134,432
25%
Storage
66,879
20,000
33,116
51%
Camping at F & E
21,148
-
4,150
21%
Horse Stall Rental
34,953
1
9,993
24%
Food & Beverage Activities, net
119,129 '
7,500
(22,702)
-19% a
Annual County Fair (net)
440,000
(145,174)
245,452
57% b
Interfund Contract
30,000
(200,000)
12,500
42% c;
Miscellaneous
14,198
(635,070)
2,119
28%
Total Operating Revenues
1,264,818
1
419,060
33%
Operating Expenditures, net of TRT:
FY 2018
Bud et
Projected
General F & E Activities
544,000 $
544,000
$
65,000
Personnel Services
940,667
20,000
403,750
38% d'
TRT Grant
(188,255)
-
(87,684)
44%
Materials and Services
812,908
285,452
408,978
33%
TRT Grant
(167,827)
7,500
(105,729)
17%
Capital Outlay
-
(145,174)
-
0%
Total Operating Exp, net of TRT
1,397,493
(200,000)
619,315
43%
Other:
-
(635,070)
(635,070)
-
Park Acq/Dev (Fund 130)
30,000
-
7,500
25%
Rights & Signage
116,130
30,000
10,600
9%
Interest
1,789
1,000
458
46%
Total Other
147,919
(10,360--)
18,558
12%
Results of Operations
15,244
200,000
(181,697)
25,744
Transfers In / Out
105,452
105,452
Transfer In -General Fund
250,000
-
83,333
42%
Transfer In -Room Tax - (Fund 160)
25,744
101,824
10,727
42%
Trans In(Out)-Fair & Expo Reserve
55,000
225,000
105,452
100%
Total Transfers In
220,744
$ 169,739
(11,392)
Non -Operating Rev & Exp
Debt Service
102,536
56,660
56%
Total Non -Operating Expenditures
102,536
56,660
56%
Change in Fund Balance
133,452
(249,748)
Beginning Fund Balance
47,283
180,735
80%
Ending Fund Balance $
180,735
$
(69.013)
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
d) Personnel projected to be less than budgeted due to open positions through November 30, 2017
Page 12
FY 2018
Bud et
Projected
I Variance
544,000 $
544,000
$
65,000
65,000
-
20,000
20,000
-
41,000
41,000
-
120,695
120,695
-
430,626
285,452
(145,174)
30,000
30,000
7,500
7,500
1,258,821
1,113,647
(145,174)
1,050,695
1,020,695
30,000
(200,000)
(200,000)
-
1,223,563
1,223,563
-
(635,070)
(635,070)
-
15,000
15,000
-
1,454,188
1,424,188
30,000
30,000
30,000
-
118,000
107,700
(10,300)
1,000
1,000
149,000
138,700
(10,360--)
(46,367)
(171,841)
(125,474)
200,000
200,000
25,744
25,744
105,452
105,452
120,292
120,292
-
101,824
101,824
-
101,824
101,824
-
(27,899)
(153,373)
(125,474)
225,000
180,735
44,265
$ 197,101 $
27,362
$ 169,739
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
d) Personnel projected to be less than budgeted due to open positions through November 30, 2017
Page 12
Deschutes County
Fair and Expo Center
Food and Beverage Activity
Total Expenses 135,723 11,216 11,267 11,953 11,740 15,156 1 61,331 1 149,505
Income (Loss) F&B Activity $ 119,129$ 1( 1,989) $ 14 $ (1,577) $ (13,510) $ 4,361 $ (22,702) $ 120,695
Page 13
FY 17 Actual
July
August I
September I
October I
November
Year to Date
FY 18 Budget
Revenues
$ 473,489
$ 4,698
$ 33,117
$ 19,711
$ 15,086
$ 32,621
$ 105,233
$ 412,000
Direct Costs
Beginning Inventory
24,921
25,933
25,779
35,014
33,385
29,246
25,933
-
Purchases
121,019
848
19,053
2,817
2,823
8,159
33,699
102,000
Ending Inventory
(25,933)
25,779
35,014
(33,385)
(29,246)
2( 9,918)
(29,918)
-
Cost of Food & Beverage
120,007
1,002
9,818
4,446
6,961
7,487
29,714
102,000
Cost of F&B Percentage
25.35%
21.32%
29.65%
22.56%
46.14%
22.95%
28.24%
24.76%
Event Expenses
23,802
1,186
4,124
1,940
2,559
2,875
12,684
6,000
Labor
105,325
3,666
7,990
3,847
7,336
4,826
27,665
57,800
Total Direct Costs
249,135
5,854
21,933
10,234
16,856
15,187
70,063
165,800
Gross Profit
224,355
1,156)
11,184
9,477
(1,770)
17,434
35,170
246,200
Gross Profit Percentage
47.4%
-24.6%
33.8%
48.1%
-11.7%
53.4%
33.4%
59.8%
Other Revenues
Catering/3rd Party
10,461
383
96
899
-
-
1,377
10,000
Concessions/3rd Party
20,036
-
-
-
-
2,083
2,083
14,000
Total Other Revenues
30,497
383
96
899
-
2,083
3,460
24,000
Expenses
Personnel
125,509
10,762
10,793
11,250
11,250
11,257
55,310
135,755
Other Materials & Services
10,214
454
474
703
491
3,899
6,021
13,750
Total Expenses 135,723 11,216 11,267 11,953 11,740 15,156 1 61,331 1 149,505
Income (Loss) F&B Activity $ 119,129$ 1( 1,989) $ 14 $ (1,577) $ (13,510) $ 4,361 $ (22,702) $ 120,695
Page 13
Revenues
Court Fines & Fees
Interest on Investments
Total Revenues
Expenditures
Personnel Services
Materials and Services
Total Expenditures
JUSTICE COURT
Schedule of Financial Operating Data
FY 2018
Budget I Projected I Variance
$ 545,628
Year to Date July 1,
37% a)
2017 through
FY 2017
1,348
324
November 30, 2017
1,500
(42% of the year)
546,976
1
194,303
of
Actual
Actual
I Budget'
FY 2018
Budget I Projected I Variance
$ 545,628
193,979
37% a)
$ 530,000
$ 581,937 $ 51,937
1,348
324
22%
1,500
1,500 -
546,976
1
194,303
37%
531,500
583,437 51,937
467,419
195,813
40%
486,471
486,471 -
153,817
63,322
44%
142,392
142,392 -
621,236 1
259,135
41%
628,863
628,863 -
Revenues less Expenditures
(74,260)
(64,832)
(97,363)
(45,426)
51,937
Transfers In -General Fund
25,000
29,167 42%
70,000
70,000
-
Change in Fund Balance
(49,260)
1
(35,665)
(27,363)
24,574
51,937
Beginning Fund Balance
161,702
112,442 132%
85,000
112,442
27,442
Ending Fund Balance
$112,442
$ 76,777
$ 57,637
$137,016 $
79,379
a) Year to date annualized.
Page 14
Deschutes County
Room Taxes (Funds 160 and 170)
Budget and Actual - FY 2018
YTD November 2017
Fund 160 - 7% of TRT 0 Fund 170 - 1% of TRT 0 Combined - 8% TRT
Page 15
% of
Budget
Actual
Budget
Actual
Budget
Actual
Budget
REVENUES
Room Taxes
$ 5,880,000 $
4,015,980
$ 840,000 $
573,714
$ 6,720,000 $
4,589,694
68.3%
Interest
10,000
8,180
7,000
3,273
17,000
11,453
67.4%
Total Revenues
5,890,000
4,024,160
847,000
576,987
6,737,000
4,601,147
68.3%
EXPENDITURES
Administrative
Auditing Services
10,937
-
1,563
-
12,500
-
Temporary Help
7,064
847
-
113
7,064
960
Interfund Contract
48,238
20,099
9,048
3,350
57,286
23,449
ISF
32,287
13,453
15,305
6,377
47,592
19,830
Public Notices
2,669
613
381
88
3,050
700
Printing
1,881
-
269
-
2,150
-
Office Supplies
897
128
-
1,025
-
Postage
2,647
-
378
-
3,025
-
Total Administrative
106,620
35,012
27,072
9,927
133,692
44,939
Current Distributions
Sheriff's Office
3,151,787
1,313,245
-
-
3,151,787
1,313,245
Sunriver Service Dist
200,000
-
-
-
200,000
-
COVA - 6%
982,256
621,779
-
-
982,256
621,779
COVA - 1%
820,164
521,275
-
-
820,164
521,275
Grants
Third Party Grants
-
-
-
8,000
-
8,000
Inter -fund Grants
ME Center
-
-
839,242
193,413
839,242
193,413
Annual County Fair
-
-
70,000
91,421
70,000
91,421
RV Park
-
-
70,000
26,027
70,000
26,027
Inter -fund Transfers
ME Center
25,744
10,727
-
-
25,744
10,727
ME Reserve Fund
-
-
245,978
61,495
245,978
61,495
Total Distributions
5,179,951
2,467,025
1,225,220
380,355
6,405,171
2,847,381
Total Expenditures
5,286,571
2,502,037
1,252,292
390,282
6,538,863
2,892,320
Change in Balance
603,429
1,522,123
(405,292)
186,704
198,137
1,708,827
Beginning Balance
407,000
449,923
405,292
467,133
812,292
917,056
Ending Balance
$ 1,010,429 $
1,972,045
$ - $
653,838
$ 1,010,429 $
2,625,883
Page 15