2018-152-Minutes for Meeting March 19,2018 Recorded 4/30/2018•
BOARD OF
>
COMMISSIONER -24
1300 NW Wall Street, Bend, Oregon
(541) 388-6570
1:30 PM
Recorded in Deschutes County CJ2018-152
Nancy Blankenship, County Clerk
Commissioners' Journal 04/30/2018 4:12:58 PM
,..`',,r...... �'�'.... II I I I II I II'll II I I III I I I II I II III
2018-152
FOR RECORDING STAMP ONLY
r"i—IFIR 111 15 11
MONDAY MARCH 13, 2018 ALLEN CONFERENCE ROOM
Present were Commissioners Tammy Baney, Phil Henderson and Anthony DeBone. Also present were
Tom Anderson, County Administrator; Erik Kropp, Deputy County Administrator; David Doyle, County
Counsel; and Sharon Ross, Board Executive Assistant. No representatives of the media were in
attendance.
CALL TO ORDER: Chair DeBone called the meeting to order at 1:32 p.m.
ACTION ITEMS
1. February 2018 Treasurers Report and Financial Reports
Finance Director Wayne Lowry reviewed the treasurer's report and total
portfolio as of February 28. A few things to note in the investment income
column we are $320,000 higher than last year. A number of securities were
purchased in February. The advisory committee suggested longer maturity
dates. Staff vacancies at the end of February show 76.75 FTEs. Mr. Lowry
reviewed the schedules of financial operating data.
Mr. Lowry reviewed the Sheriff's fund, overtime and projections. Finance staff
met with the Sheriff's Office staff to update the statement and will have
monthly meetings to keep up to date information. The Health department
budget meetings reflect projections on the statement including revenues.
County Administrator Anderson commented related to Sheriff's Office and
Minutes of Board of Commissioners' Work Session March 19, 2018 Page 1 of 5
Health department with serious budget issues and both departments will
adopt policy choices from the Board at the budget hearings. The crisis
stabilization center is part of the reasoning of the budget concerns. For
Health, their personnel service budget has needed to increase to maintain
service levels. Mr. Anderson has asked Dr. Conway to prepare an outline of
service levels and staffing and a series of options to address the budget.
There is an update to the Board planned for Wednesday with the proposed
crisis stabilization center. There is a need in the community for this as a part
of the system but is Deschutes County able to afford it. Commissioner
Henderson looks for statistics of the numbers of people that can/will be
diverted and not just an estimate. County Administrator Anderson will ask
the Sheriffs Office for the specific data. Commissioner Baney stated the
money from WEBCO was identified for a respite center for mental health.
Discussion held on the crisis center services verses the sober station. These
are the questions we have of the Sheriffs Office and should be sent to the
Sheriff prior to Wednesday. County Administrator Anderson will draft the
questions and run them by the Board prior to sending to Sheriff Nelson.
CDD's projected revenue is 6.4% higher than last year. There are 7 vacant
positions at CDD. There are no changes to the schedule of operating data for
Road, Parole & Probation, Solid Waste, and 911.
Discussion held on risk management claims and Deputy County
Administrator Kropp noted it is a constant conversation with departments.
Mr. Lowry stated March is a good month for Fair and Expo with planned
events. The Justice Court has no changes to the financial operating data.
Room tax is up from this time last year. County Administrator Anderson
commented on information from the last COVA meeting, specifically that
there has been an increase in late winter bookings for lodging.
Commissioner Baney commented on finding a way to reach out to the Sisters
area with the economy regarding the room tax money to help that part of
the county in light of last year's impact of smoke and wildfires.
Discussion held on recording fees and clerk filing fee year to year
comparison. Mr. Lowry explained there has been a decrease which was
before the increase in recording fees and mortgage activity.
Minutes of Board of Commissioners' Work Session March 19, 2018 Page 2 of 5
Mr. Lowry noted in room tax there was a bill 4120 to define an intermediary
that is responsible for reporting state tax. Negotiations with Airbnb makes
them start recording tax startingjuly 1.
RECESS: At the time of 2:47 p.m., a short recess was taken and the meeting was
reconvened at 2:54 p.m.
OTHER ITEMS:
• Commissioner DeBone commented on the interesting article in today's paper
about Oregon public radio talks about housing.
• County Administrator Anderson and Administrative Intern Chris Ogren
attended the Crosswater Home Owner's Association meeting on Friday.
EXECUTIVE SESSION
At 2:57 p.m., the Board went into Executive Session at ORS 192.660 (2) (h) Litigation.
The Board came out of Executive Session at 4:19 p.m.
BAN EY: Move approval to direct staff as discussed in Executive Session
HENDERSON: Second
VOTE: BAN EY: Yes
HENDERSON: Yes
DEBONE: Chair votes yes. Motion Carried
At the time of 4:19 p.m., Commissioner Baney had to leave for another meeting.
Minutes of Board of Commissioners' Work Session March 19, 2018 Page 3 of 5
At 4:20 p.m., the Board went back into Executive Session under ORS 192.660 (2) (h)
Litigation. The Board came out of Executive Session at 4:22 p.m.
Present for the remainder of the meeting were Commissioners DeBone and
Henderson, Deputy County Administrator Kropp, Administrative Intern Chris Ogren,
and Board Executive Assistant Sharon Ross.
Commissioner Update:
• Commissioner Henderson went to the Basin Study Work Group. Meetings
are being held with the public to communicate how much impact will be on
water in Bend and Sunriver. Commissioner Henderson attended the
Deschutes Forest Collaborative meeting on Tuesday and the City Club event
on Thursday.
• Commissioner DeBone submitted the letter of support for smoke
management while in Washington DC for the NACO Legislative Conference.
• Commissioner DeBone attended the recent EDCO Board meeting in Prineville
and the COACT meeting in Redmond.
• The ERA of Megafires event is scheduled on Wednesday at the SHARC and
Commissioner DeBone will be attending. Commissioner Henderson noted
interest in attending the Tuesday event in Bend.
• Commissioner DeBone spoke on the Bend Transportation Steering
Committee that will meet quarterly.
• Commissioner Henderson asked for involvement in discussions with the law
enforcement efforts on marijuana.
Minutes of Board of Commissioners' Work Session March 19, 2018 Page 4 of 5
ADJOURN: Being no further discussion, the meeting adjourned at 4:39 p.m.
DATED this Day of aw J, 2018 for the Deschutes
County Board of Commissioners.
ATTEST:
Recording Secretary
Anthony DeBone, Qair r�
8
Philip G. nderson, Vice Chair
LII/hAA Z--�
Tammy Baney, missioner
Minutes of Board of Commissioners' Work Session March 19, 2018 Page 5 of 5
Deschutes County Board of Commissioners
1300 NW Wall St, Bend, OR 97703
(541) 388-6570 — Fax (541) 385-3202 — https://www.deschutes.org/
WORK SESSION AGENDA
DESCHUTES COUNTY BOARD OF COMMISSIONERS
1:30 PM, MONDAY, MARCH 19, 2018
Allen Conference Room - Deschutes Services Building, 2ND Floor — 1300 NW Wall Street — Bend
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.
CALL TO ORDER
ACTION ITEMS
1. February 2018 Treasurers Report and Financial Reports - Wayne Lowry, Finance
Director/Treasurer
COMMISSIONER'S UPDATES
EXECUTIVE SESSION
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.
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.
Board of Commissioners Work Session Agenda Monday, March 19, 2018 Page 1 of 2
ADJOURN
®®M® 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.
FUTURE MEETINGS:
Additional meeting dates available at www.deschutes.org/meetingcalendar
(Please note: Meeting dates and times are subject to change. All meetings take place 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.)
Board of Commissioners Work Session Agenda Monday, March 19, 2018 Page 2 of 2
Deschutes County Board of Commissioners
1300 NW Wall St, Bend, OR 97703
(541) 388-6570 — Fax (541) 385-3202 — https://www.deschutes.org/
AGENDA REQUEST & STAFF REPORT
For Board of Commissioners Work Session of March 19, 2018
DATE: March 14, 2018
FROM: Wayne Lowry, Finance, 541-388-6559
TITLE OF AGENDA ITEM:
February 2018 Treasurers Report and Financial Reports
RECOMMENDATION & ACTION REQUESTED:
Discussion of February 2018 Treasurer's Report and Financial Reports
ATTENDANCE: Wayne Lowry, Finance Director/Treasurer
SUMMARY: Monthly Report
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Portfolio Management
Portfolio Details • Inveatmanta
February 28,_ 2018
CU61P socurlty
-
_
Broker
Purchase
Date
Maturity
Date
Days To Ratings ,Coupon.
Maturity 58P `Moody's Rate YTM 365
Per
Value
Market
Value
-
Book Call
Value Date
68607VA96
State Lottery
DA DAV
6/13/2016
411/2018..
31 AAA
AA2
1.353.
0.970
200.000
199.750
200,063'.
68607VA96
.Oregon
State Lottery
DAV
11/27/2017-
4/1/2018
31,,AAA
:AA2
1.353
1.500-
250,000
249,688
249969, _
842Q4cb2
,Oregon
Southern CA Gas Co
,DA
CASTLE
4/1012017
411512018.
45,A+
As2
5.450
1-473'
1,00D,000
1,003,990
1,004.806, - -
912828XA3
U.S, Treasury
PJ
11/3012016_
5/15/2018
75,AA+
Asa
1.000;
1.000
2,000,000
1,997,500,
2.000,000,
084664BEO
Berkshire Hathaway Inc
CASTLE
1/12/2018
5/151`2018
75 AA
Aa2
5.400
1,801
2,229,000
2,242,887
2,245,37.0 - -
913366HS2
University of California
CASTLE
3/21/2017
511512018
75 AA.
Aa3
0.936
1.351
3,000,000
2,992,680
2,997,469 -
3135GOXD0
Federal NationalMtgAssn
CASTLE _
1/4/2017;
5/21/2018.
81.,4,4+
Aae
1.000_
1.250
500.000-
499.300
500,000, - -
—i
3130A6783
Federal Home Loan Bank
VINISP
12/6/2016,
5/30/2018
90 AA+
Asa
1.000
1.141
1,500,060
1,497,405
1,500,000_
06050TMC3
-Bank of America - Corporate N
CASTLE
5/9/2017
6/5/2016
96�A+
Al
1.750
1.540
1,000,000
999,350
1,000,541 - -
3132XOLR0
Fedaraf A9(iculturo Mtg Carp
PJ
12/812016
6/812018
99,
1.100,
1 100,
2,000.000
1,997,280.
2,000 000: - -
98365XAP1
XTO Energy Inc
CASTLE
8/4/2015
6/15/2018'
106 AAA
Ase
5.500,
1.500
1,000,000
1,009,380,
1,011,268. - -
904121NCO
Umatilla School District
PJ
5/7/2015
6/15/2018:
106.AA+
1.430
1.430
750,000
748,335
750,000 -
10592
Washington Federal CD
5/22/2017
6/22/2018
113
0.900
0913. ,
243,643
243,643
243,643 • -
166764AE0
Chevron Corp
CAS'IVE
4/15/2016,
6124/2018
115AA-
A92
1.718
1.19
2,000,000
1,997,360:
2,003,254, 5/24/2018
166764AEO
Chevron Corp
CASTLE
10/11/2016
6/24/2018
115 AA-
Aa2
- 1.718
1.259
1,000,000
998.680.
1,001,096, -..•...
939307HF4
Hillsboro SD Pension Bonds
3/3012015
6/30/2018
121,
Aa3
1,732
1650
985,000,
983.926
985.257 -
938429M46
Washington County SO Municipal
-PJ
PJ
9/612016
6/3D/2018
121
Aa3
1.585
0,999
250,000_
249,883
250,478,
84247PHT1
Southern CA Public Power Autho
CASTLE
12119/2017
711/2018
122:AA-
1.728
1.779_
2,510,000
2,507,540
2,509,576 - -
3135GOL43
Federal National Mlg Assn
,
12/13/2016
7/13/2018
134 AA+
Asa
0.850
1.221
1,000,000
996,550
1,000,000 4/13/2016
88059EMTB
Tennessee Valley Authority
_CASTLE
DA DAV
212212016•
7/15/2018
136 _
1,021
1.065.
500.000,
496.380
498,071 - -
3133EGNU5
Federal Farm Credit Bank
CASTLE
8/1/20161
7/27/2018
148 AA+
Asa
0.960
0.960
1,000,000
996,590
1,000,000 • -
3134G9Q67
Federal Home Loan Mtg Corp
CASTLE
7/27/2016
7/27/2018
148AA+
Asa
1050,
1,050'
3,000,000
2,992,320
3,000.000: 4/27/2018
934876AGO
Port of Newport OR Lease
DA DAV
3/27/2017
8/1/2018
153:AA
4.500_
1,450,
610,000
615,783-
617,645 -
842400FJ7
Southern Cal Edison
CASTLE
5/26/2017
8/15/2018
167..A
,Aa3
5.500
1.520.
2,000,000
2,029,980
2,035,774 • -
65371AU2
Oceanside California Pension
CASTLE
1/27/2017
8/15/2018:
167,AA
2,298
1.551.
1,650,000
1,852,202
1,856,198, - -
544351KMO
Los Angeles Calif Go Ref Bds
PJ
12/21/2016
911/2016.
184,
AA2
1.210'
1.209
1,000.000
995,658
1.000.000 -
3134GAKF0
Federal Home Loan Mtg Corp_,
CASTLE
10/18/2016
9/12/2018
195 -AA+
Asa
1..110
1.110
3,000,000,
2,987,520,
3.000,000 3/12/2016
3134G8UN7
Federal Home Loan Mtg CoQ__
3130/2016
9/28/2018
211 AA+
Asa
1 200
1.200
2,000.000
1,991,620
2,000,000 3/28/2018
3134G9YA9
Federal Home Loan Mtg Corp
.CASTLE
CASTLE
6/26/2016.
9/28/2018
211 AA+
Asa
1.D10
1.000
2.,520,000
2,506,720
2,520-000 312812.018
3134GAND3
Federal Home Loan Mtg Corp
CASTLE
9/28/20169/28/2018
211 AA+
Asa
1.050
L050
4,000,000
3.9'19.800
4,400,000 - -
3133EFJP3
Federal Farm Credit Bank
CASTLE
11/412016
10/15/2018
226'AA+
Asa
1.100,
1.100
5,000,000
4,972,500
5,000,000' - -
3136G2PZ4
National Mtg Assn
..CASTLE :
SQ212017.
10129/2018
242'AA+
Asa
1.190.
1,340,
5,000,000
4,973,550;
5,000,000 4/29/2018
912828WDS
_Federal
U.S. Treasury
JCASTLE ,
12/1/2015,
10/31/2018'
244,AAA
,Asa
1.250.
1223,
1.000,000.
995,230
1,000,179 - -
912828T83
U.S. Treasury
CASTLE
12/14/2016
10/31/2016
244 -AAA
Asa
0.750
1.155,
3,000,000
2.975,850
2,991,997. • -
31771KAJ6
FICO Strip
CASTLE
9/28/2017
11/2/2018
246
1.460
1.520,
5,000,000
4,931,500
4,950.114, - -
427542KX2
_Hermiston OR
DA DAV
9/21/2016_
12/112018
275 'AA-
3.000,
1.001
605,000
611,068
613,951 -
06050TME9
Bank ofAmerica- Corporate
CASTLE
5/16/2017
12/7/2018
281 A+
Al
2.050
1 700
3,180,000,
3,1'70,746
3,186370
31771EAN1
FICO Strip
CASTLE ;
11/312016
12/27/2018
301
0.984_
1.025
1,000.000
963.240
991.772, - -
91262BA75
U.S. Treasury
CASTLE
618/2015.
12/31/2018
305; AAA
Asa
1.500
1.324
1,000,000
995,350,
1,001.427; - -
3132XONJ6
_ -
.Federal Agriculture Mig Corp
CASTLE
5/112017
112312.019
328;
1.270.
1,400-
3,000,000
2.978.070'
2,996.552: -
912833KU3
U.S. Treasury
CASTLE
1/2912018
2115/2019
351
1.913
1,997
2,000,000
1,961,480
1,962,695
912828SH4
U,S.Treasury
CASTLE
2/22/2018
2/2812019
364
1 375
2.060
3,000,000
2,978.430
2,979,808 - -
20271RAF7
commonwealth BK Austr NY
CASTLE
9/18/20171
3/13/20191
377 AA-
Aa3
2.250
1.720
2,600,000
2,593,552
2,613,993 - -
88059E4G6
Tennessee Valley Authority
CASTLE
2/7/2018
3/15/2019
379
2.002
2.090
1,020,000
995,622
996,502 • -
68607VS71
Oregon State Lottery
CASTLE
4/5/2017
4/1/2019
396
Aa2
1.602
1.581
1,000,000
986,090
1,000,229
459D58FC2
International Bonds for Recons
CASTLE
1211512016.
4/26/2019
4211 AAA
:Asa
1.250!
1,500,
2,000.000
1,977,300
2,000,000, -
90331HMY6
US Bancorp
CASTLE
12122/2017
4/26/2019
421AA-
Al
1,400
2.000
1,000,000
987,680
993,201 3126/2019
90520EAF8
MUFG Union Bank
CASTLE
12/6/2017
5/6/2019
431,A
A2
2.250
2,185
1,352,000
1,343,523
1,353,001 4/6/2019
06406HBMO
MBank of Now York Mellon Corp
;CASTLE
11/15/2017
5/1512019
440,A
Al
5.450
1,950
1,000,000
1,033,610
1,041.383, -
250351FJ7
Deschutes County Ore Sch Dist
,
PJ
8/16/2016
6/15/2019
477
AA1
1.360'
1 36
245,000
241,105
245,00D.
938429866
Washington County SD Municipal
PJ
5/11/2017
6/15/2019
471 AA+
Aat
1.488
1.488
400,000
395,828
400,000 -
3137EAB1
Federal Home Loan Mtg Corp
CASTLE ;
7/20/2016
7119/2019_
5051AA+
Asa
0.875;
0.957
1,000,000
981,950
998,8831 -
13034P702
CALIFORNIA ST HOUSING FINANCASTLE
11/212017
8/1/2019
518!AA-
IA1
1.9521
1 850
1,070,000
1,061,012
1,071.501 • -
3135GON33
Federal National Mtg Assn
CASTLE
8/18/2016
8/2/2019
519AA+
Asa
0.875
1.000
1,000,000
981,560
998,252 - -
8911408,16
Toronto Dominion Bank
CASTLE
215/2018
8/13/2019
530 AA-
As2
1.450
2.360
5,000,000
4,917,700
4,935,560 -
06406HCW 7
Bank of New York Mellon Carp
CASTLE
11/312016
9/11/2019
559;A
'Al
2,300
1.532
1,675,000
1.664,129,
1.693,642; 8/11/2019
48125LRJ3
JPMorgan Chase - Corporate N
CASTLE
4/1012017
9/23/2019
5_7_1 A+
Aa3
2.264
1,B66
3,000,000
3,019,200
3,013,896 8/23/2019
48125LRG9
�JPMorgan Chase- Corporate N_--
CASTLE
6/28/2017
9/2312019
571.,4+
Aa3
1.650
1.840
1,300,000
1,281,332
1,296.288 8/23/2019
313586RC5
Federal National Mlg Assn
CASTLE
12/4/2015
10/9/2019.
587 AA-
1.891,
2031.
1,400,000,
1,347,290
1,356.834 • -
313586RC5
Federal National M19 Assn
.CASTLE
3/17/2016
10/9/2019
587 AA-
1.665
1.774
600,000
577,410
583,711
313586RC5
Federal National Mtg Assn
CASTLE
8/8/2016
10/912019
587 AA-
1.252
1.318
400,000
384,940_
391,834 - -
313586RC5
Federal National Mtg Assn
CASTLE
11/22/2017
10/9/2019
587 AA-
1.928
2.030,
3,600,000
3,464,460
3,486,824... - -
76116FAA5
RFSCP STRIP PRIN
CASTLE
9/21/2017
10/15/2019
593
1.499
963,650
1.572,
1,000,000
975,313' - -
3135GOR39
Federal National Mig Assn
CASTLE
11/1012016
10/24/2019
602AA+
Asa
1.000
1.173
2.000,000
1,959,500
1,994,427
912828F62
U S. Treasury
CASTLE
10/11/2016
10/31/2019
609 AAA
Asa
1.500
1.008
2,000,000.
1,976,320
2,016,130 - -
9612148K8
Westpac
CASTLE
8130/2017
11/19/2019
628 AA•
Aa3
4.875
1.826
2,000,000
2.068.540
2,102.098
91282BG95
Uas
.S. Treury-
PJ
1/16/2018
12/31/2019
670
1.625
2.000
2.000.000
1,977,340
1.986,561 - -
9498BJ5L7
Wells Fargo Corporate Note
CASTLE
1/23/2018
1/1512020
685
Aa2
2.400'
2.444
3,000,000
2,976,840
2,997,614 -
594918AY0
Microsoft Corp
CASTLE
8/8/2016
2112/2020
713 AAA
.Asa
_ 1.850
1.298
1,000,000,
989,170,
1.010,482 1/12/2020
13063CSQ4
California St
,
VINISP
9/2112017,
4/1/2020
762 AA-
1.800
1.800
780,000,
770,172
780,000, -
3134G8NK4
Federal Home Loan Mlg Corp
CASTLE
7/1312017
5/29/2020
820
_Aa3
Asa
1.625' '1
671
3.000,000
2,953,080
2,997,415 5/2912019
686053CK3
Oregon School Boards Assoc
CASTLE
3/15/2017
6/3012020
862 AA-
Aa2
2.063
2,149
1.000,000
934,850
951,855
569203MA7
.Salem-KeizerSchool District
CASTLE
7/26/2017
6/30/2020
852
Aa2
' 2,107.
1.776
2,310,000
2,279,508
2,327,064 - -
686053DH9
Oregon School Boards Assoc
DA DAV
11/212015'
6/30/2020;
852AA
Aa2
5 373
2,050,
875,000,
927,080,
09,299 -
6860530H9
Oregon School Boards Assoc
CASTLE
6/24/2016
613012020,
852.AA
,Aa2
5 373
1.570'
500,000
52.9,760
542,783, -
949748GM6
Wells Fargo Corporate Note
PJ
1/19/2017
7/22/2020
874,4
A2
2.600
2.350
1,000,000
992,030
1,005,706 - -
053015AD5
AUTOMATIC DATA
CASTLE
2/26/2018
9/15/2020
929 AA
Aa3
2.250
2,570
2,710,000
2,681,952
2,668,788 8/15/2020
940093R25
Washington Univ Higher Ed
!Pi 1
1/19/20171
10/1/2020
945
Aa2
5.930;
1.9701
400,0001
432,0321
439,2671 - -
45905U7J7
international Bonds for Recons
CASTLE
2/9/2018
10/5/2020
949 AAA
Asa
1.625
2 474
2,000,000
1,998,660
1,967,955 415/2019
492244DV7
Kern Community College
CASTLE
11/15/2016,
1111/2020'
976,AA-
2893,
1.800
50000.5000.
502,210,
514,003. - -
3134GBX56
'Federal Home Loan Mig Corp
!CASTLE
1211312017.
11124/2020
999 AA+
,Asa
2.250
2.172
3,000,0001
2,982,240.
3,003,402 5/24/2018
3134GBJH3
Federal Home Loan Mtg Corp
CASTLE
12/27/2017
2/17/2021
1084
2.000
1.715
2,000,0001
1,991,960'
1,998,660 2/17/2019
3136G4NN9
'Federal National Mig Assn
_
CASTLE
110118t20117. ;
5/2412021
1180 AA+
Asa
2.000
2.000
1,080,0001
1,058,778
1,080,000 5124/2018
.Local Govt Investment Pool
.
1
-
1.850,
1.850
41,768,1361
41,768,136'...
41,768,136 -
Bank of the Cascades
1
1.850,
1.850
3,545,3731
3,545,373
3,545,373 • -
Tntals
187,813,152' 186,880,977 187,762,156'
General Fund
Schedule of Financial Operating Data
Year to Date July 1,
FY 2017 2017 through February
28, 2018 (67% of the
Revenues
Actual
Actual
Budget
Budget
Assessor
3,993,958
Property Taxes - Current
$ 25,816,331$
25,745,714
98%
a)
$ 26,296,000 $
Property Taxes - Prior
465,085
398,572
114%
1,800,344
350,000
Other General Revenues
2,499,968
2,416,449
103%
b)
2,345,822
Assessor
860,861
682,177
80%
c)
848,867
County Clerk
1,952,209
1,110,923
59%
84,635
1,896,945
BOPTA
12,546
10,052
81%
c)
12,480
District Attorney
253,480
27,953
15%
Veterans
187,400
Tax Office
196,203
160,698
82%
c)
196,200
Veterans
96,889
81,112
50%
276,097
162,223
Property Management
94,500
11,000
11%
1,328,089
97,000
Total Revenues
32,248,072
1 30,644,648
95%
61%
32,392,937
FY 2018
Projected I Variance
26,600,000 $
400,000
3,095,822
898,867
1,896,945
13,000
187,400
206,200
162,223
97,000
33,557,457
304,000
50,000
750,000
50,000
520
10,000
1,164,520
Expenditures
Assessor
3,993,958
2,771,643
65%
4,291,041
4,291,041
-
County Clerk
1,684,783
919,480
51% d)
1,820,344
1,800,344
20,000
BOPTA
65,175
43,208
63%
68,138
68,138
-
District Attorney
6,095,393
4,187,068
62% d)
6,701,724
6,651,724
50,000
Medical Examiner
146,817
84,635
49%
172,184
172,184
-
Tax Office
785,346
538,654
63%
849,312
849,312
-
Veterans
403,775
299,630
61%
492,630
492,630
-
Property Management
247,568
166,678
60%
276,097
276,097
-
Non -Departmental
1,268,363
815,866
61%
1,328,089
1,328,089
-
Total Expenditures
14,691,178
9,826,863
61%
15,999,559
15,929,559
70,000
Transfers Out
17,856,310
10,498,791
60%
17,445,890
17,445,890
-
Total Exp & Transfers
32,547,489
20,325,653
61%
33,445,449
33,375,449
70,000
Change in Fund Balance
(299,416)
10,318,995
(1,052,512)
182,008
1,234,520
Beginning Fund Balance
11,217,374
10,917,957
109%
10,000,000
10,917,957
917,957
Ending Fund Balance
$ 10,917,957
$ 21,236,952
$ 8,947,488 $
11,099,965 $
2,152,477
Personnel
9,965,553
6,936,041
64%
10,841,612
Material & Services
4,544,700
2,884,416
57%
5,030,152
Capital Outlay
180,925
6,406
64%
10,000
Total Expend by Category
$ 14,691,178
$ 9,826,863
62%
15,881,764
Beginning Net Working Capital per FY 2019 Department Budget $10,890,000
a) Historically, 92% of the current year taxes are received by the end of January.
b) Includes $500,000 Federal PILT. HB 3400 not incuded in budget. $365,655 received in October and $76,991 in December
Projected is YTD actual plus two more quarters at $76,991. Other revenues in excess of budget are: MH tax $70,000;
interest $45,000; tax on electrical co-ops $34,000; and property tax PILT $14,000.
c) A & T Grant received quarterly. Q1 received July; Q2 received October; Q3 in January; Q4 in April.
d) Projected to be less than budgeted due to YTD unfilled positions.
Page 1
Community Justice- Juvenile
Schedule of Financial Operating Data
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 _
Total Expenditures _
Transfers
Transfers In -General Fund
Transfers Out-Veh Reserve _
Total Transfers
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
355,586
Year to Date July 1,
61% a) $
2017 through
FY 2017
February 28, 2018
86,497
(67% of the year)
59% a)
71,982
% of
I
Actual
Actual
Budget
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 _
Total Expenditures _
Transfers
Transfers In -General Fund
Transfers Out-Veh Reserve _
Total Transfers
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
355,586
$ 209,454
61% a) $
346,046 $
407,113
$ 61,067
86,497
42,274
59% a)
71,982
91,379
19,397
84,121
57,502
68% b)
85,000
77,000
(8,000)
74,700
70,800
129% c)
55,000
85,000
30,000
36,045
17,747
48%
36,658
36,658
-
18,744
11,597
58%
20,000
20,000
20,000
10,000
50% d)
20,000
20,000
17,512
13,233
88% h)
15,000
20,000
5,000
18,438
12,611
74% c)
17,000
24,000
7,000
10,920
4,586
57%
8,000
8,000
5,964
4,073
68% c)
6,000
6,000
-
3,170
2,336
126% g)
1,850
3,500
1,650
731,697
456,214
67%
682,536
798,650
116,114
5,005,247
3,373,206
63% e)
5,313,863
5,260,000
53,863
1,204,317
785,297
65%
1,198,996
1,198,996
-
6,209,564 §
4,158,503
64%
6,512,859
6,458,996
53,863
5,464,591 M 3,731,762
5,420,591
(57,276)
1,415,374
1.358.098
(5,027)
1,358,098
1.353.071
67%
5,597,643
5,597,643
50% f)
69,000
69,000 -
67%
5,528,643
5,528,643 -
(301,680)
(131,703) 169,977
113%
1,200,000
1,358,098 158,098
898,320
1,226,395 328,075
Beginning Net Working Capital per FY 2019 Department Budget $ 1,200,000
a) Grant was increased by legislature subsequent to budget adoption.
b) Rimrock Trails no longer leasing space.
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. Includes expected Class/ Comp increase and a retirement leave payout
f) Transfer to Reserve includes $25,000 to cover estimated costs of vehicle repair and maintenance.
g) Projection increased due to additional actual revenue received related to community service projects, vehicle auction, etc.
h) Projection based on annualizing year to date.
Page 2
Sheriff's Office and LEDs
Schedule of Financial Operating Data
Revenues
Year to Date July 1, 2017
FY 2017
through February 28,
FY 2018
2018 (67% of the year)
Property Taxes
%of
Actual
Actual
I Budget
Budget I Projected I Variance
Revenues
LED #1 Countywide
Property Taxes
Current Year
$ 21,137,803
$ 21,571,917
98% a)
$ 22,045,228
$ 22,350,000 $
304,772
Prior Year
308,837
281,737
70%
400,000
300,000
(100,000)
Interest
110,368
94,827
119%
80,000
120,000
40,000
Total LED#1 Countywide
21,557,009
21,948,482
97%
22,525,228
22,770,000
244,772
LED #2 Rural
Property Taxes
Current Year
9,474,144
9,668,654
97% a)
9,916,642
10,014,000
97,358
Prior Year
141,704
127,562
69%
185,000
150,000
(35,000)
Interest
90.261
74,417
121%
61,300
100,000
38,700
Total LED #2 Rural
9,706,109
9,870,634
97%
10,162,942
10.264,000
101,058
Sheriffs Office Revenues
8,249,855
4.951,809
67% e) f)
7,386,585
7,212,477
(174,108)
Total Revenues
39,512,973
36,770,924
92%
40,074,755
40,246,477
171,722
Expenditures
Sheriffs Services
2,386,420
1,736,289
65% b)
2,689,023
2,748,297
(59,274)
Civil/Special Units
1,117,489
906,382
67% b) k)
1,352,886
1,413,163
(60,277)
Automotive/Communications
2,601,537
1,271,308
51% 1)
2,481,701
2,156,992
324,709
Detective
1,796,143
1,251,210
63%
1,995,351
1,919,934
75,417
Patrol
8,822,794
6,123,496
63% h)
9,724,673
9,592,374
132,299
Records
695,956
454,148
60% d)
761,258
721,823
39,435
Adult Jail
16,236,326
10,859,926
62% 1)
17,488,687
16,862,731
626,156
Court Security
270,173
319,644
78% c) k)
410,659
510,327
(99,668)
Emergency Services
284,009
220,271
58%e)
379,092
341,811
37,281
Special Services
1,500,791
1,104,105
72% f)
1,543,848
1,512,030
31,818
Training
590,962
476,556
73% g)
654,646
687,771
(33,125)
Other Law Enforcement Services
904,547
550,602
59% c)
935,144
856,520
78,624
Crisis Stabilization Center
38,916
7%
558,424
71,424
487,000
Non -Departmental
112,846
1,385
3% j)
52,077
52,423
(346)
Total Expenditures
37,319,993
25,314,238
62%
41,027,669
39,447,620
1,580,049
Revenue less Expenditures
2,192,980
11,456,686
(952,914)
798,857
1,751,771
Beginning Balance
11,225,692
13,418,672
121%
11,113,000
13,418,672
2,305,672
Ending Balance
$ 13,418,672 ES
24,875,358
$ 10,160,066
$ 14,217,529 $
4,0571443
a) Historically, 92% of the current year taxes are received by the end of January.
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 decreased in total due to decrease in Personnel (using Jan actuals as base line for remainder of the year),
increase in M&S (using 1st half of year as Indicator for remainder of the year including increased expenditures related to new K9) and
decrease in capital outlay (related to cost savings on web licensing) with adjustments for one time costs.
1) Projection decreased in total due to decrease in Personnel (using Jan actuals as base line for remainder of the year),
increase in M&S (using 1st half of year as indicator for remainder of the year including Increase in medical expenses for one inmate) and
decrease in capital outlay (using actual equipment expense and esitmated automobile encumberances ) with adjustments for one time costs.
J) Includes the $50,000 transferred from Fund 701/702 to Fund 256 Communication Reserve
k) Projection Increased due to increase in personnel (using Jan actuals as baseline for remainder of the year)
and/or increase in M&S (using 1 at half of year as indicator for remainder of the year) with adjustments for one time costs.
1) Projection decreased due to decrease in personnel (using Jan actuals as base line for remainder of the year)
and/or decrease in M&S (using 1 at half of year as indicator for remainder of the year) with adjustments for one time costs.
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
Total Expenditures
Transfers
Transfers In -General Fund
Transfers Out
Total Transfers
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Health Services
Schedule of Financial Operations Data
FY 2018
Budget I Projected I Variance
$ 13,186,170
Year to Date July 1,
58% a) e)
2017 through
FY 2017
February 28, 2018
9,950,347
(67% of the year)
51% b)
-%
0
Actual
Actual
Budget
FY 2018
Budget I Projected I Variance
$ 13,186,170
$9,088,540
58% a) e)
$15,632,177
$18,169,668
$2,537,491
9,950,347
5,600,900
51% b)
11,044,000
8,834,900
(2,209,100)
1,143,411
862,100
67%
1,293,910
1,293,910
-
909,870
816,304
85%
964,397
965,296
899
938,760
724,187
70%
1,037,735
1,066,003
28,268
574,848
140,198
22%
650,866
548,134
(102,732)
335,616
379,171
104%
364,370
509,675
145,305
1,846,627
459,769
48% f)
957,457
1,435,356
477,899
510,428
-
N/A
-
-
-
602,998
842,661
279% c)
302,170
1,397,200
1,095,030
166,903
95,727
48%
200,000
202,500
2,500
206,999
265,906
28% e)
934,753
770,287
(164,466)
156,399
73,700
49%
151,000
151,000
-
157,603
131,745
84%
157,603
131,745
(25,858)
127,000
127,000
100%
127,000
127,000
-
260,545
126,302
64%
198,000
210,000
12,000
99,844
68,929
48%
145,000
99,800
(45,200)
386,400
317,928
77%
413,083
429,387
16,304
31,560,767
20,121,067
58%
34,573,521
36,341,861
1,768,340
24,133,045
18,024,231
62% d)
28,922,478
28,592,916
329,562
10,989,018
6,643,433
50%
13,270,073
12,957,690
312,383
135,653
135,921
12%
1,100,000
1,232,000
(132,000)
35,257,716
24,803,584
57%
43,292,551
42,782,606
509,945
4,684,193
3,056,129
67%
4,584,193
4,584,193
-
445,740
245,160
50%
490,320
490,320
-
4,238,453.00
2,810,969
69%
4,093,873
4,093,873
-
541,504
(1,871,548)
(4,625,157)
(2,346,872)
2,278,285
7,688,209
8,229,714
98%
8,434,473
8,229,714
(204,759)
$ 8,229,713''1
$6,358,166
$ 3,809,316
$ 5,882,842
$2,073,526
Beginning Net Working Capital per FY 2019 Department Budget $ 5,883,244
a) Collections from CCBHC have exceeded the amount forecasted for FY 18. Remaining months of FY 18
have been adjusted to reflect this trend.
b) Projection based on FY 2017 collections and anticipated withholdings for panel providers.
c) Title 19 revenue during the CCBHC demonstration project is projected to be reimbursed at a higher rate than previous years.
d) Projections based on YTD unfilled positions and forecasted unfilled positions during the remainder of the year.
e) 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.
f) Reclassification from State Grants to Local Grants for presentation purposes of approximately $412k.
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
Revenues
1,375,000
Year to Date July 1,
823,610
823,610
FY 2017
2017 through
February 28, 2018
FY 2018
Admin- Operations $
110,639
67% of the ear)
85%
$
7Varianco
126,190
$ 24,148
0 oevise
230
Actual
Actual
Budget
Budget I Projected
Revenues
1,375,000
411,805 50%
823,610
823,610
Net Transfers In/ Out
(1,375,000)
(411,805)
Admin- Operations $
110,639
$ 86,849
85%
$
102,042 $
126,190
$ 24,148
Admin- GIS
230
-
0%
Ending Fund Balance
150
150
-
Admin -Code Enforcement
451,837
349,685
62%
$ 2,203,711
565,544
571,544
6,000
Building Safety
2,903,075
1,878,498
64%
2,948,636
3,007,413
58,777
Electrical
745,810
479,191
64%
743,927
730,618
(13,309)
Env Health- On Site Prog
678,469
507,550
75%
c)
680,460
731,266
50,806
Planning -Current
1,530,513
1,164,834
72%
1,614,855
1,697,710
82,855
Planning- Long Range
577,420
358,942
53%
682,919
581,052
(101,867)
Total Revenues
6,997,993
4,825,548
66%
7,338,533
7,445,943
107,410
Expenditures (by division)
Admin -Operations
1,750,586
1,249,591
59%
a), b)
2,117,813
2,017,144
100,669
Admin -GIS
136,312
121,352
86%
a)
141,439
201,548
(60,109)
Admin -Code Enforcement
357,992
265,218
59%
a)
448,238
443,983
4,255
Building Safety
1,249,842
854,215
56%
a), b)
1,524,982
1,393,285
131,697
Electrical
320,568
211,951
53%
a)
398,758
359,341
39,417
Env Health -On Site Pgm
399,914
297,011
65%
456,234
461,894
(5,660)
Planning -Current
1,179,944
839,050
57%
1,479,295
1,335,095
144,200
Planning -Long Range
390,649
218,850
38%
569,088
374,011
195,077
Total Expenditures
5,785,807
4,057,238
57%
7,135,847
6,586,301
549,546
Transfer In/ Out
Out CDD Reserve Funds
1,375,000
411,805 50%
823,610
823,610
Net Transfers In/ Out
(1,375,000)
(411,805)
(823,610)
(823,610) -
Change in Fund Balance
(162,814)
356,505
(620,924)
36,032 656,956
Beginning Fund Balance
2,330,492
2,167,678 132%
1,640,386
2,167,678 527,292
Ending Fund Balance
$ 2,167,678
$ 2,524,183
$1,019,462
$ 2,203,710 $1,184,248
$ 2,203,711
Beginning Net Working Capital per FY 2019 Department Budget
a) Projection decreased due to year to date unfilled positions.
b) Includes estimates for new FTE approved on 1/10/18
c) Projection increased due to higher than expected number of septic systems permits (possibly related to warmer than average winter)
Page 5
Revenues
Motor Vehicle Revenue
Federal - PILT Payment
Other Inter -fund Services
Federal Reimbursements
Cities-Bend/Red/Sis/La Pine
State Miscellaneous
Forest Receipts
Sale of Equip & Material
Mineral Lease Royalties
Assessment Payments (P&I)
Interest on Investments
Miscellaneous
Total Revenues
Expenditures
Personnel Services
Materials and Services
Capital Outlay
Total Expenditures
Transfers
Payment from Solid Waste
Transfers Out
Total Transfers
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Road
Schedule of Financial Operating Data
$12,930,670
1,323,365
1,065,930
488,114
593,969
381,533
273,353
183,312
87,079
112,444
17,490,159
FY 2018
Budget I Projected I Variance
$ 9,074,417 68% a) $ 13,260,000 $14,300,000 $1,040,000
1,574,248
Year to Date July 1,
FY 2017
2017 through
1,574,248
February 28, 2018
356,249
(67% of the year)
c)
1,501,525
of
Actual
Actual
Budget
$12,930,670
1,323,365
1,065,930
488,114
593,969
381,533
273,353
183,312
87,079
112,444
17,490,159
FY 2018
Budget I Projected I Variance
$ 9,074,417 68% a) $ 13,260,000 $14,300,000 $1,040,000
1,574,248
97%
b)
1,623,000
1,574,248
(48,752)
356,249
24%
c)
1,501,525
1,474,525
(27,000)
-
0%
d)
955,549
591,549
(364,000)
92,141
13%
e)
710,000
534,837
(175,163)
708,482
109%
f)
651,213
728,482
77,269
-
0%9)
400,000
380,000
(20,000)
230,324
60%
h)
381,900
323,700
(58,200)
13,703
8%
175,000
175,000
-
69,451
79%
1)
88,000
80,000
(8,000)
69,156
77%
j)
90,000
107,281
17,281
47,834
116%
k)
41,092
60,000
18,908
12,236,005
62%
19,877,279
20,329,622
452,343
5,877,065
3,858,018
63% 1)
6,161,974
6,125,516
36,458
8,903,281
3,929,684
29% m)
13,715,873
8,074,042
5,641,831
68,721
17,666
8% n)
228,000
31,000
197,000
14,849,067
7,805,367
39%
20,105,847
14,230,558
5,875,289
362,453 1 -
9,067,643 1 6,000,000
(8,705,190) (6,000,000)
(6,064,098) (1,569,363)
14,840,939 1 8,776,841
$ 8,776,841 $ 7,207,478
100%
6,000,000
6,000,000 -
100%
(6,000,000)
(6,000,000) -
25%
(6,228,568)
99,064 6,327,632
101%
8,684,589
8,776,841 92,252
$ 2,456,021
$ 8,875,905 $ 6,419,884
Beginning Net Working Capital per FY 2019 Department Budget $ 8,693,653
a) HB 2017 increase for FY 18: $1.04M.
b) PILT payment received in July was less than budgeted.
c) Weed spraying and vehicles repairs anticipated to be less than budgeted.
d) FLAP reimbursement based on projected completed projects.
e) Contracted work is anticipated to be less than budgeted.
f) ODOT allocation work anticipated to exceed budgeted revenue and additional $20k revenue from State TSAP grant was not budgeted.
g) Receipts are anticipated to be less than budgeted,
h) Sale of weed spray anticipated to be less than budgeted.
i) Assessment payments are trending less than budgeted.
k) $8k for Nash fire sign rental and $3.8k electric rebate unbudgeted
1) Projections based on YTD unfilled positions and forecasted unfilled positions during the remainder of the year.
m) $4.8 million, appropriated in FY 2018 for cost of overlays, will be expended in future periods. Road Striping Materials and
Aggregate anticipated to be $365k less than budgeted. Engineering, Contract Road Services and Temp Labor
anticipated to be $374k less than budgeted.
n) Right of way acquisition and traffic safety budgeted in Fund 325 will be expended from Fund 465 using available appropriation.
Approx. $90k of radios budgeted in capital will be expensed in M&S.
Page 6
Revenues
DOC Grant in Aid SB 1145
CJC Justice Reinvestment
DOC Measure 57
Electronic Monitoring Fee
Probation Superv. Fees
DOC -Family Sentence Alt
Interfund - Sheriff
Gen Fund/Crime Prevention
DOJ/Arrest Grant
Alternate Incarceration
State Subsidy
Interest on Investments
Probation Work Crew Fees
State Miscellaneous
Miscellaneous
Total Revenues
Expenditures
Personnel Services
Materials and Services
Capital Outlay
Total Expenditures
Transfers
Transfers In -General Fund
Transfer toVeh Maint
Total Transfers
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
Adult Parole Probation
Schedule of Financial Operating Data
Year to Date July 1,
FY 2017 2017 through
February 28, 2018
(67% of the year)
% of
Actual I Actual Budget
$ 3,650,168
$ 3,249,997
82%
a)
$ 3,940,708
$ 4,333,290
$ 392,582
845,836
844,831
121%
b)
699,506
844,831
145,325
240,315
233,900
100%
c)
234,315
233,900
(415)
133,292
83,482
49%
d)
170,000
140,000
(30,000)
209,708
117,152
56%
d)
210,000
200,000
(10,000)
110,797
114,683
-
a)
-
114,683
114,683
50,000
33,333
67%
50,000
50,000
-
50,000
25,000
50%
j)
50,000
50,000
-
46,736
11,684
106%
11,000
11,684
684
29,985
6,908
34%
1)
20,035
6,908
(13,127)
16,367
12,252
78%
a)
15,610
17,000
1,390
28,990
21,749
217%
f)
10,000
29,000
19,000
5,958
994
17%
d)
6,000
1,500
(4,500)
-
-
0%
k)
4,300
-
(4,300)
1,256
401
80%
500
500
-
5,419,408
4,756,366
88%
5,421,974
6,033,296
611,322
4,097,354
2,771,033
62%
e)
4,455,860
4,350,000
105,86C
1,509,684
943,785
51%
h)
1,843,865
1,500,000
343,865
15,986
28,434
-
g)
-
28,434
(28,434)
5,623,023
3,743,252
59%
6,299,725
5,878,434
421,291
451,189
300,793
67%
451,189
451,189
-
22,000
22,000
50%
44,000
44,000
-
429,189
278,793
68%
407,189
407,189
-
225,574
1,291,907
(470,562)
562,051
1,032,613
1,465,370
1,690,943
123%
1,375,000
1,690,943
315,943
$ 1,690,943
§ $ 2,982,850
$ 904,438
$ 2,252,994
$ 1,348,556
Beginning Net Working Capital per FY 2019 Department Budget $ 2,200,000
a) Projection increased due to additional revenue being granted by legislature after budget adoption.
b) Legislature increased grant subsequent to adoption of FY 2018 budget.
c) Annual payment received in 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 related to electronic monitoring, supervision, and work crew fees
e) Projected to be less than appropriated due to vacancies. Includes expected Class/Comp increase.
f) Projection based on trending.
g) Projection increased due to unanticipated purchases related to security.
h) Projection decreased due to less than anticipated expenditure related to offender treatment contract payments
and data dashboard.
i) State prison transition program elimated.
j) General Fund grant received quarterly
k) Reimbursement for offender services not expected to be utilized this fiscal year.
Page 7
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
Operating Expenditures
Personnel Services
Materials and Services
Capital Outlay
Debt Service
Total Operating Expenditures
Transfers Out
SW Capital & Equipment Reserve
Total Transfers Out
Change in Fund Balance
Beginning Fund Balance
Solid Waste
Schedule of Financial Operation Data
Year to Date July 1,
FY 2017 2017 through
February 28, 2018
(67% of the year)
Actual S Actual I Budget
FY 2018
Variance
5,459,396
4,120,767
64%
6,391,644
6,188,263
(203,381)
2,095,262
1,631,668
81% a)
2,012,522
2,532,121
519,599
1,729,096
1,243,174
71% a)
1,742,832
1,908,459
165,627
254,304
109,925
46% b)
240,000
255,000
15,000
171,470
125,973
75% a)
168,000
206,439
38,439
13,467
11,817
98% a)
12,000
17,887
5,887
18,590
-
-
-
-
-
28,812
7,836
31% a)
25,000
13,433
(11,567)
31,959
12,625
63%
20,000
20,000
-
10,801
7,201
67%
10,801
10,801
-
59,241
39,614
113%
35,000
56,264
21,264
9,872,398
7,310,600
69%
10,657,799
11,208,667
550,868
2,049,320
1,418,602
62%
2,278,466
2,248,967
29,499
4,334,705
2,678,809
55% d)
4,909,217
5,012,085
(102,868)
127,449
42,963
34%
125,000
108,631
16,369
858,512
310,982
36% c)
861,102
861,102
-
7,369,985
4,451,355
54%
8,173,785
8,230,785
(57,000)
3,075,000
2,565,000
99%
2,580,000
2,580,000
-
3,075,000
2,565,000
99%
2,580,000
2,580,000
-
(572,588)
294,245
(95,986)
397,882
493,868
1,810,265
1,237,677
201%
615,872
1,237,677
621,805
$ 1,237,677
$ 1,531,922
$ 519,886
$ 1,635,559
$ 1,115,673
Beginning Net Working Capital per FY 2019 Department Budget $ 1,730,130
a) Fees are seasonal and are lower during the winter months.
b) Franchise fee payment is due on May 15, 2018.
c) Debt Service payments are made in November and May.
d) Projection includes a contract for solid waste management plan. As the budget was adopted at the program
level for Funds 610-614 combined, unlikely that an additional appropriation will be required.
Page 8
Personnel Services
Risk
Management
68%
345,627
345,627
Materials & Srvc, Capital Out. & Tranfs.
Schedule of Financial
Operating Data
40%
226,699
226,699
Total Insurance Administration
Year to Date July 1,
327,697
57%
FY 2017
2017 through
FY 2018
2,733,620
1,627,256
59% c)
February 28, 2018
3,046,525
(309,199)
(67% of the year)
431,299
934,177
634,205
636,576
2,371
% 0
4,928,271
5,359,570
109%
4,897,636
Actual
Actual
Budget
Budget
Projected
Variance
Revenues
$ 5,996,146
$ 464,305
Inter -fund Charges:
Beginning Net Working Capital per FY 2019 Department Budget
General Liability
$ 931,319
$ 700,856
67%
$ 1,051,283
$ 1,051,283
$
Property Damage
389,101
261,028
67%
391,542
391,542
Vehicle
197,155
130,057
67%
195,085
195,085
Workers' Compensation
1,228,053
827,812
67%
1,241,718
1,241,718
Unemployment
280,921
237,019
67%
354,609
354,609
Claims Reimb-Gen Liab/Property
33,863
318,418
1061% a)
30,000
325,000
295,000
Process Fee-Events/Parades
1,980
1,035
58%
1,800
1,800
Miscellaneous
30
1,500
5000%
30
1,600
1,570
Skid Car Training
43,853
32,362
101%
32,000
34,000
2,000
Interest on Investments
58,644
51,349
70%
73,464
73,464
-
TOTAL REVENUES
3,164,919
2,561,436
76°%
3,371,531
3,670,101
298,570
Direct Insurance Costs:
GENERAL LIABILITY
Settlement / Benefit
711,705
55,410
Defense
27,039
20,913
Professional Service
6,250
6,622
Insurance
339,723
208,085
Loss Prevention
1,347
Miscellaneous
171
Repair / Replacement
33,673
932
Total General Liability
1,119,908
291,962
36%
800,000
650,000
150,000
PROPERTY DAMAGE
Property Damage Charges
157
Insurance
5,101
173,873
Loss Prevention
12,000
-
Repair / Replacement
122,074
10,371
Total Property Damage
139,175
184,400
86% b)
215,000
504,199
(289,199)
VEHICLE
Professional Service
781
Insurance
5,101
Loss Prevention
25,397
981
Miscellaneous
6,985
Repair/ Replacement
102,994
43,287
Total Vehicle
136,157
49,369
49%
100,000
120,000
(20,000)
WORKERS' COMPENSATION
Settlement / Benefit
539,792
524,800
Professional Service
6,250
28,735
Insurance
159,212
11 B,900
Loss Prevention
49,683
45,182
Miscellaneous
52,937
25.254
Total Workers' Compensation
807,875
742,871
83%
900,000
1,100,000
(200,000)
UNEMPLOYMENT - Settlement/Benefits
56,497
30,960
21%
1501000
100,000
50,000
Total Direct Insurance Costs
2,259,612
1,299,562
60%
2,165,000
2,474,199
(309,199)
Insurance Administration:
Personnel Services
327,505
235,979
68%
345,627
345,627
Materials & Srvc, Capital Out. & Tranfs.
146,503
91,718
40%
226,699
226,699
Total Insurance Administration
474,008
327,697
57%
572,326
572,326
Total Expenditures
2,733,620
1,627,256
59% c)
2,737,326
3,046,525
(309,199)
Change in Fund Balance
431,299
934,177
634,205
636,576
2,371
Beginning Fund Balance
4,928,271
5,359,570
109%
4,897,636
5,359,570
461,934
Ending Fund Balance
$ 5,359,570
$ 6,293,747
$ 5,531,841
$ 5,996,146
$ 464,305
Beginning Net Working Capital per FY 2019 Department Budget
$ 51600,000
a) Claims reimbursement includes insurance payment of $254,199 for Fair/Expo roof damage.
b) Projection includes expenditure is for the Fair/Expo roof replacement.
c) An appropriation transfer may be required.
Page 9
DC 9-1-1 (Funds 705 and 707)
Schedule of Financial Operating Data
Year to Date July 1,
FY 2017 2017 through
February 28, 2018
(67% of the year)
Actual 0 Actual I Budget
Revenues
Property Taxes - Current
$ 7,496,065
$ 7,649,303
97% a)
$ 7,926,725
$ 7,926,725
$ -
Property Taxes - Prior
109,702
98,953
116%
85,000
99,000
14,000
Property Taxes - Jefferson County
32,518
29,810
90% a)
33,000
33,000
-
State Reimbursement
869,734
15,000
14% b)
110,000
15,000
(95,000)
State Grant
276,510
-
N/A
-
-
-
Telephone User Tax
865,111
445,421
51% c)
880,000
880,000
Data Network Reimb.
86,263
-
0%
55,000
55,000
-
UserFee
58,981
54,786
61%
90,000
90,000
-
Police RMS User Fees
326,030
54,953
22%
250,119
250,119
-
Contract Payments
130,756
-
0%
193,000
193,000
-
Miscellaneous
3,562
10,974
41%
27,000
27,000
-
Interest
105,258
60,911
95%
64,000
64,000
-
Total Revenues
10,360,491
8,420,111
87%
9,713,844
9,632,844
(81,000)
Expenditures
Personnel Services
5,867,156
4,483,806
63%
7,070,919
7,004,919
66,000
Material and Services
3,254,372
2,270,672
75% b)
3,047,724
2,937,724
110,000
Capital Outlay
4,941,447
1,362,791
62%
2,210,000
2,210,000
-
Total Expenditures
14,062,974
8,117,269
66%
12,328,643
12,152,643
176,000
Transfers
Transfers In
400,000
-
0%
1,300,000
806,137
(493,863)
Transfers Out
-
-
N/A
493,863
-
493,863
Total Transfers
400,000
-
0%
806,137
806,137
-
Change in Fund Balance
(3,302,483)
302,842
(1,808,662)
(1,713,662)
(257,000)
Beginning Fund Balance
10,563,485
7,261,002
110%
6,600,000
7,261,001
661,001
Ending Fund 705 & 707 Balance
7,261,002
$ 7,563,844
$ 4,791,338
$ 5,547,339
$ 756,001
Ending Bal. DC Reserve (710)
3,394,078
3,424,843
2,433,863
2,634,583
200,720
8,181,922
Fund 705 & 707 Beginning Net Working Capital per FY 2019 Department Budget $ 5,500,000
Fund 710 Beginning Net Working Capital per FY 2019 Department Budget $ 2,625,000
a) Historically, 92% of the current year taxes are received by the end of December.
b) Four workstations will not be purchased as the State will not be providing the resources.
c) Q3 payment expected by the end of May.
Page 10
Health Benefits Fund
Statement of Financial Operating Data
FY 2018 July 1, 2017 through February 28, 2018
%of Exp covered by Revenues 1 104.3%11 102.7% ai.yio lu.r"/o
Beginning Net Working Capital per FY 2019 Department Budget 16,051,586
a) Year to Date Annualized
b) 12 -Month rolling average with 8% increase over prior year
c) Projection: year to date actual plus encumbrances.
d) $20,000 Pacific Source for "Wellness/Implement Grant", $22,792 Aetna PPO Rebate, $130 EBMS Rebate
Page 11
irf 3/112018
FY 2017
Actual
FY 2018
Actual % of Budget Projection
$ Variance
Bud et
Revenues:
Internal Premium Charges
$ 16,955,229
$ 11,704,967
69%
a)
16,865,000
17,557,451
692,451
Part -Time Employee Premium
2,585
1,657
N/A
a)
-
2,485
2,485
Employee Monthly Co -Pay
923,805
627,255
68%
a)
925,000
961,255
36,255
COIC
2,165,312
1,226,288
55%
a)
2,224,000
1,839,432
(384,568)
Retiree / COBRA Co -Pay
1,202,895
846,821
70%
a)
1,211,803
1,270,231
58,428
Prescription Rebates
52,995
48,655
N/A
-
48,655
48,655
Claims Reimbursements & Mise
82,361
42,922
29%
d)
150,000
100,000
(50,000)
Interest
168,140
137,000
65%
a)
210,000
205,500
(4,500)
Total Revenues
21,553,322
14,635,565
68%
21,585,803
21,985,009
399,206
Expenditures:
Materials & Services
Admin & Wellness
Claims Paid -Medical
13,016,901
9,173,835
65%
b)
14,088,936
13,722,328
366,608
Claims Paid -Prescription
977,260
912,149
85%
b)
1,069,006
1,270,275
(201,269)
Claims Paid-Dental/Vision
2,141,054
1,251,141
53%
b)
2,342,057
2,027,121
314,936
Stop Loss Insurance Premium
366,633
328,968
77%
c)
425,000
446,950
(21,950)
State Assessments
6,269
-
0%
6,600
6,600
Administration Fee (TPA)
461,375
434,177
93%
c)
465,000
612,897
(147,897)
Preferred Provider Fee
91,904
62,063
95%
c)
65,000
83,017
(18,017)
Other -Administration
221,307
109,331
51%
214,431
214,431
-
Other - Wellness
174,028
109,267
61%
178,900
178,900
Admin & Wellness
17,456,731
12,380,932
66%
18,854,931
18,562,520
292,411
Deschutes On-site Clinic
Contracted Services
953,281
564,883
58%
975,000
975,000
-
Medical Supplies
72,219
47,659
56%
85,000
85,000
Other
45,308
19,857
43%
45,943
45,943
Total DOC
1,070,808
632,399
57%
1,105,943
1,105,943
-
Deschutes On-site Pharmacy
Contracted Services
382,900
156,995
50%
c)
312,000
268,186
43,814
Prescriptions
1,728,845
1,023,187
60%
c)
1,700,000
1,618,086
81,914
Other
34,083
55,205
84%
65,418
65,418
-
Total Pharmacy
2,145,828
1,235,387
59%
2,077,418
1,951,690
125,728
Total Expenditures
20,673,366
14,248,718
65%
22,038,292
21,620,153
418,139
Change in Fund Balance
879,955
386,847
(452,489)
364,856
817,345
Beginning Fund Balance
14,502,622
15,382,578
103%
15,000,000
15,382,578
382,578
Ending Fund Balance
$ 15,382,578
$ 15,769,424
$ 14,547,511
$15,747,434
$ 1,199,923
%of Exp covered by Revenues 1 104.3%11 102.7% ai.yio lu.r"/o
Beginning Net Working Capital per FY 2019 Department Budget 16,051,586
a) Year to Date Annualized
b) 12 -Month rolling average with 8% increase over prior year
c) Projection: year to date actual plus encumbrances.
d) $20,000 Pacific Source for "Wellness/Implement Grant", $22,792 Aetna PPO Rebate, $130 EBMS Rebate
Page 11
irf 3/112018
FAIR AND EXPO CENTER
Schedule of Financial Operating Data
Year to Date July 1, 2017 through February 28, 2018 (67% of the year)
Operating Revenues
30,000
116,130
1,789
147,919
15,000
76,599
242
91,841
50%
65%
24%
62%
Results of Operations
Events Revenues $
Year to Date July 1, 2017
$
202,670
FY 2017
through February 28, 2018
66,879
Transfer In -General Fund
38,306
(67% of the year)
Camping at F & E
21,148
25,744
5,825
29%
% of
34,953
Actual
Actual
Budget
Food & Beverage Activities, net
Operating Revenues
30,000
116,130
1,789
147,919
15,000
76,599
242
91,841
50%
65%
24%
62%
Results of Operations
Events Revenues $
538,512
$
202,670
37%
Storage
66,879
Transfer In -General Fund
38,306
59%
Camping at F & E
21,148
25,744
5,825
29%
Horse Stall Rental
34,953
-
10,869
27%
Food & Beverage Activities, net
119,129
7,500
(1,944)
-2% a)
Annual County Fair (net)
440,000
Debt Service
287,452
67% b)
Interfund Contract
30,000
102,536
20,000
67% c)
Miscellaneous
14,198
(635,070)
3,417
46%
Total Operating Revenues
1,264,818
15,000
566,595
45%
Operating Expenditures, net of TRT:
30,000
30,000
118,000
General F & E Activities
(7,801)
1,000
242
758
Personnel Services
940,667
(8,559)
643,962
61% d)
TRT Grant
(188,255)
200,000
(138,219)
69%
Materials and Services
812,908
105,452
639,296
52%
TRT Grant
(167,827)
105,452
(167,787)
26%
Capital Outlay
101,824
101,824
-
0%
Total Operating Exp, net of TRT
1,397,493
225,000
977,252
67%
Other:
Park Acq/Dev (Fund 130)
Rights & Signage
Interest
Total Other
30,000
116,130
1,789
147,919
15,000
76,599
242
91,841
50%
65%
24%
62%
Results of Operations
15,244
(318,816)
$ 500,171
Transfers In / Out
65,000
78,306
13,306
Transfer In -General Fund
250,000
133,333
67%
Transfer In -Room Tax - (Fund 160)
25,744
17,163
67%
Trans In(Out)-Fair & Expo Reserve
55,000
-
0%
Total Transfers in
220,744
150,496
7,500
Non -Operating Rev & Exp
2,417
1,258,821
1,100,007
Debt Service
102,536
56,660
56%
Total Non -Operating Expenditures
102,536
56,660
56%
Change in Fund Balance
FY 2018
(224,979)
Budget
ProF---iected
Variance
544,000
$ 500,171
$ (43,829)
65,000
78,306
13,306
20,000
25,325
5,325
41,000
41,869
869
120,695
126,967
6,272
430,626
287,452
(143,174)
30,000
30,000
-
7,500
9,917
2,417
1,258,821
1,100,007
(158,814)
1,050,695
982,605
68,090
(200,000)
(226,719)
26,719
1,223,563
985,296
238,267
(635,070)
(236,587)
(398,483)
15,000
-
15,000
1,454,188
1,504,595
(50,407)
30,000
30,000
118,000
110,199
(7,801)
1,000
242
758
149,000
140,441
(8,559)
(46,367)
(264,147)
(217,780)
200,000
200,000
25,744
25,744
-
105,452
-
105,452
120,292
225,744
105,452
101,824
101,824
-
101,824
101,824
-
(27,899)
(140,227)
(112,328)
225,000
180,735
44,265
$ 197,101
$ 40,509
$ 156,592
Change in Fund Balance
133,452
(224,979)
Beginning Fund Balance
47,283
180,735
80%
Ending Fund Balance
180,735
$ 44,244
Beginning et Working Capitalper
Department Budget
-
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 projection based on February actual
Page 12
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Justice Court
Schedule of Financial Operating Data
Revenues
Year to Date July
1, 2017 through
FY2017
February 28, 2018
(67% of the year)
I
$ 545,628
$ 370,849
% of
Actual
Actual
Budget
Revenues
Court Fines & Fees
$ 545,628
$ 370,849
70% a) $
530,000 $
552,696
$ 22,696
Interest on Investments
1,348
750
50%
1,500
1,500
-
Total Revenues
546,976
371,599
70%
531,500
554,196
22,696
Expenditures
Personnel Services
467,419
305,042
63% b)
486,471
471,877
14,594
Materials and Services
153,817
95,387
67% c)
142,392
139,811
2,581
Total Expenditures
621,236
400,429
64%
628,863
611,688
17,175
Net from Operations
(74,260)
(28,831)
(97,363)
(57,492)
39,871
Transfers
Transfers In- General Fund
25,000
46,667
67%
70,000
70,000
-
Total Transfers
25,000
46,667
67%
70,000
70,000
-
Change in Fund Balance
(49,260)
17,836
(27,363)
12,508
39,871
Beginning Fund Balance
161,702
112,442
132%
85,000
112,442
27,442
Ending Fund Balance
$ 112,442
$ 130,278
$
57,637 $
124,950
$ 67,313
Beginning Net Working Capital per FY 2019 Department Budget
$
144,000
a) Year to date annualized.
b) Based on projected payroll in
budget central
c) Projected based on outstanding obligations related to rent, utilities, and internal services.
Page 14
Deschutes County
Room Taxes (Funds 160 and 170)
Budget and Actual - FY 2018
YTD February 2018
Fund 160 - 7% of TRT ■ Fund 170 - 1% of TRT ■ Combined - 8% TRT
Page 15
Budget
Actual
Budget
Actual
Budget
Actual
%of Budget
REVENUES
Room Taxes
$ 5,880,000 $
4,894,290
$ 840,000 $
699,188
$ 6,720,000 $
5,593,478
83.2%
Interest
10,000
14,719
7,000
5,510
17,000
20,229
119.0%
Total Revenues
5,890,000
4,909,009
847,000
704,698
6,737,000
5,613,707
83.3%
EXPENDITURES
Administrative
Auditing Services
10,937
1,563
12,500
-
Temporary Help
7,064
847
-
113
7,064
960
Interfund Contract
48,238
32,159
9,048
5,359
57,286
37,518
ISF
32,287
21,525
15,305
10,203
47,592
31,728
Public Notices
2,669
980
381
140
3,050
1,120
Printing
1,881
1,212
269
173
2,150
1,385
Office Supplies
897
-
128
-
1,025
-
Postage
2,647
396
378
57
3,025
453
Total Administrative
106,620
57,119
27,072
16,045
133,692
73,164
Current Distributions
Sheriff's Office
3,151,787
2,101,191
-
-
3,151,787
2,101,191
Sunriver Service Dist
200,000
-
200,000
-
COVA (20% of the 6%)
982,256
778,876
982,256
778,876
COVA (100% of the 1%)
820,164
654,624
-
820,164
654,624
G ra nts
Third Party Grants
-
8,000
8,000
Inter -fund Grants
F&E Center
839,242
306,006
839,242
306,006
Annual County Fair
70,000
107,080
70,000
107,080
RV Park
70,000
27,163
70,000
27,163
Inter -fund Transfers
ME Center
25,744
17,163
-
25,744
17,163
ME Reserve Fund
-
-
245,978
122,989
245,978
122,989
Total Distributions
5,179,951
3,551,854
1,225,220
571,238
6,405,171
4,123,092
Total Expenditures
5,286,571
3,608,973
1,252,292
587,283
6,538,863
4,196,256
Change in Balance
603,429
1,300,036
(405,292)
117,415
198,137
1,417,451
Beginning Balance
407,000
449,923
405,292
467,133
812,292
917,056
Ending Balance
$ 1,010,429 $
1,749,959
$ - $
584,548
$ 1,010,429 $
2,334,507
Page 15
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