2019-501-Minutes for Meeting December 02,2019 Recorded 12/31/2019:•A''M OF
COMMISSIONERS
1300 NW Wall Street, Bend, Oregon
(541 ) 3 88-65 70
1:00 PM
Recorded in Deschutes County CJ2019-501
Nancy Blankenship, County Clerk
Commissioners'Journal 12/31/2019 12:50:00 PM
X*�� �5 C°��
2019-101
FOR RECORDING STAMP ONLY
O DAY, December 2, 2019 ALLEN CONFERENCE ROOM
Present were Commissioners Patti Adair and Anthony DeBone, Commissioner Phil Henderson was
absent, excused. Also present were Tom Anderson, County Administrator; Erik Kropp, Deputy County
Administrator; Amy Heverly, Assistant Legal Counsel; and Sharon Keith, Board Executive Assistant.
Several citizens and several identified representatives of the media were in attendance.
CALL TO ORDER: Vice Chair Adair called the meeting to order at 1:00 p.m.
ACTION ITEMS
1. Monthly Treasury and Finance Report
Greg Munn reported on the portfolio balance from the October 31, 2019
report. Mr. Munn is continuing to work on the format of the reports that get
uploaded to the BOCC meeting agenda packet. Mr. Munn reported on this
year's property tax season and the payment processing. The position control
summary shows a 5.39% department staff vacancy. Mr. Munn reviewed the
budget to actuals for the county wide summary of all departments.
BOCC MEETING DECEMBER 2, 2019 PAGE 1 OF 4
2. PIERS Funding Strategy Update
Mr. Munn reported the Employer Incentive Fund application process period
opened today and Deschutes County was approved to proceed with a
maximum investment process. Mr. Munn reported that he has met
individually with each Commissioners and reviewed the budget
considerations. A copy of the details are attached for the record.
Commissioner DeBone suggested adding this conversation to the December
budget committee meeting as well as with the Employee Benefit Advisory
Committee. Human Resources Director Kathleen Hinman reported on the
PERS reserve fund and draft policy to allow maintenance of consistent
benefit levels.
3. Arts & Culture Grant Review
Communications Director Whitney Hale presented and reported $20,000 was
allocated for the Arts and Culture grant program. There were 17 applications
rereix/eri in recpnncto the 00 snlicitatinn with undinrect,ets totaline 22g sg
$68,371. The Board directed specific dollar awards.
4. Preparation for Deliberations: Religious Institution Text Amendments
Planning Manager Peter Gutowsky and Assistant Legal Counsel Adam Smith
presented the preparations for the scheduled deliberations on Wednesday,
December 4, 2019 to amend the zoning code. This portion of the meeting was
audio recorded. Mr. Gutowsky pointed out the options to consider for the
definition for religious institutions.
BOCC MEETING DECEMBER 2, 2019 PAGE 2 OF 4
COMMISSIONER UPDATES
• Commissioner DeBone reported he had responded to the media inquiry on
the Fire Adapted Communities Coordinator position that is in the recruitment
process. Commissioner DeBone explained that Deschutes County is
planning to take this position to the next level. The interviews are scheduled
this Friday, December 6. There were 54 applicants and County Administrator
Anderson provided a binder for the Commissioners to review.
Commissioner DeBone offered to participate in the interviews.
• Commissioner DeBone attended the Bend MPO meeting. He also met with
the new president of COCC. Commissioner DeBone commented on
accessory dwelling units in rural county.
• The Commissioners will attend the Audit Committee meeting on Thursday,
December 5.
OTHER ITEMS:
• County Administrator Anderson commented on the inquiry from Black Butte
Ranch Service District (police command staff) to investigate possiblyjoining
the County health benefits plan. HR Director Kathleen Hinman presented a
premium rate to consider. This item will be reviewed when Commissioner
Henderson is present.
EXECUTIVE SESSION: None presented
BOCC MEETING DECEMBER 2, 2019 PAGE 3 OF 4
WE=
Being no further items to come before the Board, the meeting was adjourned at 2:57 p.m.
DATED this Day of 2019 for the Deschutes County Board of
Commissioners.
ATTEST'
PHILIP G. HEM DERSON, CHAIR
PAS' 11 ADA�R, VICE CHAIR
ANTHONY DEBONE, COMMISSIONER
BOCC MEETING DECEMBER 2, 2019 PAGE 4 OF 4
Deschutes County Board of Commissioners
1300 NW Wall St, Bend, OR 97703
(541) 388-6570 - www.deschutes.org
BOCC MEETING AGENDA
DESCHUTES COUNTY BOARD OF COMMISSIONERS
1:00 PM, MONDAY, DECEMBER 2, 2019
Allen Conference Room - Deschutes Services Building, 2ND Floor - 1300 NW Wall Street - Bend
This meeting is open to the public, and allows the Board to gather information and give direction to staff. Public
comment is not normally accepted. Written minutes are taken for the record
Pursuant to ORS 192.640, this agenda includes a list of the main topics that are anticipated to be considered or
discussed. This notice does not limit the Board's ability to address other topics.
Meetings are subject to cancellation without notice.
Item start times are estimated and subject to change without notice.
CALL TO ORDER
ACTION ITEMS
1. 1:00 PM Monthly Treasury and Finance Report - Greg Munn, Chief Financial
Officer
2. 1:30 PM PERS Funding Strategy Update - Greg Munn, Chief Financial Officer
3. 2:15 PM Arts & Culture Grant Review - Whitney Hale, Communications Director
4. 3:00 PM Preparation for Deliberations: Religious Institution Text Amendments -
Peter Gutowsky, Planning Manager
COMMISSIONER'S UPDATES
EXECUTIVE SESSION
Board of Commissioners BOCC Meeting Agenda Monday, December 2, 2019 Page 1
of 2
At any time during the meeting, an executive session could be called to address issues relating to ORS
192.660(2)(e), real property negotiations; ORS 192.660(2)(h), litigation; ORS 192.660(2)(d), labor
negotiations; ORS 192.660(2)(b), personnel issues, or other executive session categories.
Executive sessions are closed to the public, however, with few exceptions and under specific guidelines,
are open to the media.
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.
ADJOURN
Deschutes County encourages persons with disabilities to participate in all programs
and activities. This event/location is accessible to people with disabilities. If you need
accommodations to make participation possible, please call (541) 617-4747.
FUTURE MEETINGS:
Additional meeting dates available at www.deschutes.org/meetingcalendar
Meeting dates and times are subject to change. If you have questions, please call (541) 388-6572.
Board of Commissioners BOCC Meeting Agenda Monday, December 2, 2019 Page 2
of 2
DES
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 BOCC Monday Meeting of December 2, 2019
DATE: November 14, 2019
FROM: Greg Munn, Finance, 541-388-6559
TITLE OF AGENDA ITEM:
Monthly Treasury and Finance Report
ATTENDANCE:
Greg Munn
DATE: November 13, 2019
TO: Board of County Commissioners
FROM: Greg Munn, Chief Financial Officer
SUBJECT: Treasury and Finance Report
Following is the monthly finance report as of fiscal year to date October 31, 2019 (unaudited).
Treasury and Investments
• The portfolio balance at the end of October was $226M, an increase of $47M (26%) from last month and an
increase of $30M (15%) from a year ago.
• Net investment income for the month is $329,829 which is $16,918 less than last month but $41,794 greater than
October 2018.
• All portfolio category balances are within maximums.
• Average portfolio yield for the month is 2.5% - no change from the prior month.
• The Local Government Investment Pool rate remains unchanged at 2.45% but decreases to 2.25% on Nov. 15.
• The weighted average time to maturity is 0.63 years which is a slight decline from last month (0.65) and represents
a shortening investment horizon and flat to inverted yield curve.
Portfolio Breakdown: Par Value by Investment Type
Municipal Debt
$ 14,210,000
6.3%
Corporate Notes
44,090,000
19.5%
Time Certificates
-
0.0%
U. S. Treasuries
13,000,000
5.7%
Federal Agencies
56,270,000
24.9%
LGIP
39,420,358
17.4%
First Interstate Bank
59,136,085
26.2%
Total Investments
$ 226,126,442 100.0%
Total Portfolio: By Investment Types
Municipal Debt
First Interstate
6.3 %
Bank
Corporate
26.2 %
Notes
r
19.5%
Time
Certificates
0.0 %
L
17.
U. S.
Treasuries
5.7 %
Federal
Agencies
24.9 %
Investment Income
Oct-19 Y-T-D
Total Investment Income 347,188 1,489,364
Less Fee: 5% of Imest. Income (17,359) 74,468
Investment Income - Net 329,829 1,414,896
Prior Year Comparison Oct-18 288,035 1,054,226
Yield Percentages
Category Maximums:
U.S. Treasuries
100%
Current Month
Prior Month
LGIP ($48,333,000)
100%
FIB/ LGIP
2.45%
2.45%
Federal Agencies
75%
Investments
2.35%
2.41%
Bankers Acceptan(
25%
Average
2.51%
2.50%
Time Certificates
50%
Municipal Debt
25%1
Benchmarks
Corporate Debt
25%
24 Month Treas.
1.52%
LGIP Rate
2.45%
Weighted Ave Maturity
36 Month Treasury
1.52%
Max 3.7 Years
0.63
Term
_
Minimum
Actual
0 to 30 Days
10%
44.5%
Under 1 Year
25%
75.9%
Under 5 Years
100%
100.0%
Other
Policy
Actual -
Corp Issuer
5%
2.5%
Callable
25%
12.9%
Credit W/A
AA2
AA1
4.50%
4.00%
3.50%
3.00%
2.50%
2.00%
1.50%
1.00%
250,000,000
200,000,000
150,000,000
100,000,000
50,000,000
24 Month Historic Investment Returns
Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct
—County Rate 2 Year Treasury Rate 11 Corporate Bond Rate
o �
O ¢ O ¢ o ¢ o a O a o ¢ U ¢ - o ¢ O a
Deschutes County Investments Purchases made in October 2018
Portfolio Management Purchases made in October 2019
Portfolio Details -Investments
October 31, 2019
Purchase
Maturity
Days To
Ratings
Coupon
Par
Market
Book call
Inv#
"f InvTyF'
InJtyp'
COSIP
Security
Broke',
Date
Dater' Matur,',Mooc'".SB.P/R
Rat-' YfM3;'.
Value ', `_
Value ,',
Value s"_- Cal[Dab
10602
MCI
Corp
961214BK8
Westpac
CASTLE
8/30/2017
11/19/2019
18 Aa3
AA-
4.875
1.826
2,000,000
2,002,490
2,002,974 - -
10697
MCI
Corp
66765RBF2
NORTHWEST NATURAL
CASTLE
4/25/2019
12/9/2019
38At
AA-
7.630
2.796
2,000,000
2,010,020
2,010,036 - -
10624
TRC
Trees
912828G95
U.S. Treasury
Pi
1/16/2018
12/31/2019
60 Aaa
1.625
2.000
2,000,000
1,999,360
1,998,796 - -
10625
MCI
Corp
94988J51-7
Wells Fargo Corporate Note
CASTLE
1/23/2018
1/15/2020
75 Aa2
A+
2.400
2.444
3,000,000
3,002,700
2,999,738 - -
10704
AFD
Agency
76116EFV7
RFSCP STRIP PRIN
CASTLE
6/27/2019
1/15/2020
75
2.222
2.311
1,225,000
1,220,602
1,219,328 - -
10677
FAC
Agency
3137EAEE5
Federal Home Loan Mtg Corp
CASTLE
12/19/2018
1/17/2020
77 Aaa
AA+
1.500
2.770
1,500,000
1,499,520
1,496,063 - -
10682
FAC
Agency
3135GOA78
Federal National Mtg Assn
Pi
12/21/2018
1/21/2020
81 Aaa
AA+
1.625
2,665
2,000,000
1,999,920
1,995,470 - -
10707
FAC
Agency
3136G1C98
Federal National Mtg Assn
DA DAV
7/19/2019
2/5/2020
96 Aaa
AA+
1.420
2.080
2,000,000
1,998,920
1,996,585 - -
10679
FAC
Agency
3130ACRPI
Federal Home Loan Bank
R W B
12/21/2018
2/7/2020
98 Aaa
AA+
1.680
2.682
2,000,000
1,999,760
1,994,765 - -
10528
MCI
Corp
59491BAY0
Microsoft Corp
CASTLE
8/8/2016
2/12/2020
103 Aaa
AAA
1.850
1.298
1,000,000
1,000,160
1,001,510 1/12/2020
10673
MCI
Corp
89236TCFO
Toyota MirCred -CorpN
CASTLE
12/12/2018
3/12/2020
132Aa3
AA-
2.150
3.301
2,000,000
2,001,980
1,991,849 - -
10698
FAC
Agency
880591EV0
Tennessee Valley Authority
CASTLE
4/25/2019
3/15/2020
135Aaa
AAA
2,250
2.474
3,000,000
3,005,940
2,997,526 - -
10655
TRC
Trees
912828J84
U.S. Treasury
DA DAV
9/28/2018
3/31/2020
151 Aaa
AA,
1.375
2.760
2,000,000
1,997,960
1,988,859 - -
10606
MUN
Muni
13063CSQ4
California St
VINISP
9/21/2017
4/l/2020
152 Aa3
AA-
1.800
1.800
780,000
780,172
780,000 - -
10695
MCI
Corp
06051GFN4
Bank ofAmerica Corp
CASTLE
4/10/2019
4/21/2020
172A2
A-
2.250
2.674
1,500,000
1,502,550
1,497,056 - -
10639
FAC
Agency
3137EAEM7
Federal Home Loan Mtg Corp
CASTLE
4/19/2018
4/23/2020
174 Aaa
AA+
2.500
2.511
2,000,000
2,008,640
1,999,895 - -
10688
MCI
Corp
037833BE9
Apple Inc
CASTLE
1/15/2019
5/6/2020
187 Aal
AA+
2.576
2.546
2,000,000
2,002,820
2,001,803 - -
lD650
MCI
Corp
961214CP6
Westpac
CASTLE
8/21/2018
5/26/20M
207 Aa3
AA-
2.300
3.015
1,000,000
1,002,110
996,058 - -
10597
FAC
Agency
3134GBNK4
Federal Home Loan Mtg Corp
CASTLE
7/13/2017
5/29/2020
210 Aaa
AA+
1.625
1.671
3,000,000
3,000,570
3,000,000 - -
10664
MUN
Muni
73W88LD2
Portland Community College
Pi
11/27/2018
6/l/2020
213 Aal
AA+
3.126
3.126
516,000
519,058
515,000 - -
10690
MCI
Corp
740189AL9
Precision Castparts Corp
CASTLE
2/19/2019
6/15/2020
227 A2
AA-
2,250
2.800
1,000,000
1,002,320
996,654 5/15/2020
10479
MUN
Muni
686053DF19
Oregon School Boards Assoc
DA DAV
11/2/2015
6/30/2020
242 Aa2
AA
5.373
2.050
875,000
896,114
893,317 - -
10523
MUN
Muni
686053DFO
Oregon School Boards Assoc
CASTLE
6/24/2016
6/30/2020
242 Aa2
AA
5.373
1.570
500,000
512,065
512,187 - -
10580
ACB
Corp
686053CK3
Oregon School Boards Assoc
CASTLE
3115/2017
6r30/2020
242 Aa2
A+
2.063
2,149
1,000,000
988,430
986,325 - -
10599
MUN
Muni
569203MA7
Salem-Keizer School District
CASTLE
7/26/2017
6r30/2020
242 Aa2
2.107
1.778
2,310,000
2,316,768
2,314,861 - -
10715
AFD
Agency
76116FAD9
RFSCP STRIP PRIN
MORETN,
C 10/3/2019
'' 7/15/2020
'; 257
1.801
1.853
3,0D0,000
2,964,3W
2.957,075 - -
10572
.MCI
Corp
94974BGM6
Wells Fargo Corporate Nate
Pi
1/19/2017
7/22/2020
264 A2
A-
2600
2.350
1,000,000
1,005,030
1,001,730 - -
10691
MC1
Corp
94974BGM6
Wells Fargo Corporate Note
CASTLE
2/22/2019
7/22/2020
264 A2
A-
2.600
2.940
1,000,000
1,005,030
997,595 - -
10674
FAC
Agency
3136G4PC1
Federal National Mtg Assn
MORETN
12/13/2018
7/24/2020
266 Aaa
AA,
1.750
2820
1,275,000
1,275,293
1,265,315 1/24/2020
10675
FAC
Agency
3136G4NP4
Federal National Mtg Assn
MORETN
12/13/2018
7/24/2020
266 Aaa
AA+
1.800
2.820
1,000,000
1,000,230
992,757 1/24/2020
10676
MCI
Corp
90331HNW9
US Bank - Corp Note
CASTLE
12/18/2018
7/24/2020
266 At
AA-
2.186
2.694
1,500,000
1,501,185
1,498,375 6/24/2020
10680
FAC
Agency
3130A5Z77
Federal Home Loan Bank
MORETN
12/21/2018
7/29/2020
271 Aaa
AA+
1.830
2.691
2,000,000
2,003,140
1,987,527 - -
10717
AFD
Agency
912803AU7
U.S. Treasury
CASTLE
10/18/2019
8/15/2020
` 288
1.638
1.684
4,000,000
3,948,480
3,945.040
10656
TRC
Trees
9128284Y3
U.S. Treasury
MORETN
9/28/2018
8/31/2020
3D4 Aaa
AA-
2.625
2,818
2,000,000
2,016,720
1,996,892 - -
10633
MCI
Coro
053015AD5
AUTOMATIC DATA
CASTLE
2/26/2018
9/15/2020
319 Aa3
AA
2.250
2.570
2,710,000
2,720,352
2,702,713 8/15/2020
10653
TRC
Trees
9128281-66
U.S. Treasury
CASTLE
9/17/2018
9/30/2020
334 Aaa
AA+
1.375
2.751
2,000,000
1,995,540
1,976,713 - -
10573
MUN
Muni
940093R25
Washington Univ Higher Ed
Pi
1/19/2017
10/1/2020
335Aa3
A+
5.930
1.970
400,000
414,420
413,933 - -
10629
MCI
Corp
459051.17J7
International Bonds for Recons
CASTLE
2/9/2018
10/5/2020
339 Aaa
AAA
2,000
2.471
2,000,000
2,003 400
1,988 541 - -
10659
MCI
Corp <
45905U7J7
International Bonds for Recons
: CASTLE
>10/26/2018
10/5/2020
339 Aaa
AAA
2.000
3,072
820,000
821,394
811,617 - -
10703
MCI
Corp
469051J7J7
International Bonds for Recons
CASTLE
6/26/2019
10/5/2020
339 Aaa
AAA
2 0D0
2.000
750,000
751,275
750,000 - -
10657
AFD
Agency
76116FAE7
RFSCP STRIP PRIN
CASTLE
10/4/2018
'10/15=0
349
2.764
2.951
2,445,00D
2,405,782
2,379,484 -
10714
MCI
Corp
46625HHU7
JPMorgan Chase - Corporate N
CASTLE
9/20/2019
10/15/2020
349 A2
A-
4.250
2.059
3,000,000
3,065,190
3,061,769 - -
10548
MUN
Muni
492244DV7
Kern Community College
CASTLE
11/15/2016
11/1/2020
366
AA-
2.893
1.800
500,000
506,050
505,251 - -
10689
MUN
Muni
544587C30
LOS ANGELES MUNI IMP
CASTLE
2/11/2019
11/1/2020
366 A+
AA-
3.146
2.872
2,310,000
2,342,294
2,316,089 - -
10617
FAC
Agency
3134GBX56
Federal Home Loan Mtg Corp
CASTLE
12/13/2017
11/24/2020
389 Aaa
AA+
2.25 2,17233
3,000,000
3,021,360
3,000,000 - -
10712
FAC
Agency
3133EHBC6
Federal Farm Credit Bank
CASTLE
8/28/2019
12/2/2020
397 Aaa
AA+
1.930
1.950
2,725,000
2,724,564
2,724,390 - -
10719
MCI
Corp
OW51GEE5
Bank ofAmencaCorp
CASTLE
10/22/2019
` 1/5/2021
- 431
5.875
1.883
2,000,000
2,091,720
2,092,477 - -
10621
FAC
Agency
3134GIUH3
Federal Home Loan Mtg Corp
CASTLE
12/27/2017
2/17/2021
474 Aaa
AA+
2.500
1.915
2,000,000
2,003,060
1,999,414 2/17/2020
10687
VR2
Corp
89236TEV3
ToyotaMtrCred -CorpN
CASTLE
1/9/2019
4/13/2021
529Aa3
AA-
2,281
2,784
2,000,000
2,002,360
1,992,096 - -
10702
VR2
Corp
06051GFV6
Bank ofAmericaCorp
CASTLE
5/31/2019
4/19/2021
535Aaa
A-
3.386
3.372
1,050,000
1,068,176
1,067,064 - -
10706
MUN
Muni
801577NR4
SANTA CLARA CNTY CALIF FINCCASTLE
7/2/2019
5/1/2021
547
AA-
2.050
2,263
1,095,000
1,098,318
1,094,731 - -
10700
MCI
Corp
06051GEH8
Bank of America Corp
CASTLE
5/9/2019
5/13/2021
559A2
A-
5.000
2,700
1,560,000
1,632,150
1,613,190 - -
10609
FAC
Agency
3136G4NW
Federal National Mtg Assn
CASTLE
10/18/2017
5/24/2021
570 Aaa
AA+
2.000
2.000
1,080,000
1,080,324
1,080,000 11/24/2019
10667
MCI
Corp
695114CM8
Pacific Corp
CASTLE
11/29/2018
6/15/2021
592 Al
A+
3.850
3.350
1,170,000
1,200,794
1,179,011 3/15/2021
10672
MCI
Corp
695114CM8
Pacific Corp
CASTLE
12/6/2018
6/15/2021
592 Al
A+
3.850
3.351
830,000
851,846
836,388 3/15/2021
10692
MCI
Corp
695114CM8
Pacific Corp
CASTLE
2/22/2019
6/15/2021
592 Al
A+
3.850
2.850
2,000,000
2,052,640
2,027,903 3/15/2021
10708
FAC
Agency
3133EKVC7
Federal Farm Credit Bank
CASTLE
7/29/2019
7/19/2021
626 Aaa
AA+
1.875
1.875
3,000,000
3,012,960
3,000,000 - -
'10721
TRC
Trees
91282871`1
U.S. Treasury
CASTLE '-
10131/2019,
7/31/2021
' 638
1,750
1.631
5,000,000
5,015,250
5,010,140 = -
10705
MUN
Muni
797398DK7
SAN DIEGO CNTY CALIF PENSIC
CASTLE
7/1/2019
8/15/2021
653AA2
AAA
5.835
2.000
2,000,000
2,140,140
2,133,622 - -
10711
FAC
Agency
3134G1205
Federal Home Loan Mtg Corp
CASTLE
8/16/2019
8/19/2021
657
2.000
2.000
3,000,000
3,001,260
3,000,000 2 I912020
10696
AFD
Agency
88059E4M3
Tennessee Valley Authority
CASTLE
4/18/2019
9/15/2021
6B4
2.373
2.536
1,020,000
986,044
974,D05 - -
10648
MCI
Corp
46905UC36
International Bonds for Recons
CASTLE
7/16/2018
9/28/2021
697 Aaa
AAA
2.000
2.967
2,000,000
1,941,400
1,965,054 - -
`10716
` FAC
Agency
3134000V6
Federal Home Loan Mtg Corp
CASTLE
10/16/2019
10/15/2021
-' 714
2.000
2.000
3,000,000
3,000.150
3,000,000 ' 1/15/2020
10654
MCI
Corp
695114CPI
Pacific Corp
CASTLE
9/25/2018
2/1/2022
823 Al
A+
2.950
3.320
700,000
716,064
694,513 ll/l/2021
10720
' MCI
Corp
90520EAH4
MUFG Union Bank
CASTLE '
`10/25/2019
4/1/2022
882 Aaa
` A
3.150
2.038
2,000,000
2,055,740
2,052,180 -'-
10652
MUN
Muni
68W53BQ1
Oregon School Boards Assoc
MORETN
9/14/2018
6/30/2022
972 Aa2
AA
5.480
3.120
925,000
1,012,061
979,406 - -
10710
FAC
Agency
3130AGUGB
Federal Home Loan Bank
CASTLE
8/9/2019
8/5/2022
1008 Aaa
AA+
2.250
2.084
3,000,000
3,002,760
3,002,217 2/5/2020
'10718
FAC
Agency
3134GWNI
Federal Home Loan Mtg Corp '
' CASTLE
10/21/2019
10/17/2022
1081 Aaa
2.100
' 2.096
4,OD0,000
4,001,680
4,OD0,396 1/17/2020
10709
MUN
Muni
29270CNU5
Bonneville Power Administratio
CASTLE
7/30/2019
7/1/2023
1338Aal
AA-
5.803
2.125
1,000,000
1,136,740
1,128,726 - -
10713
MCI
Corp
361582AD1
Berkshire Hathaway Inc
CASTLE
9/9/2019
7/15/2023
1352 Aa3
AA
7.350
2.031
500,000
595,030
594,323 - -
10078
RRP
Pool
SYS10078
Local Govt Investment Pool
7/1/2006
- -
1
2.750
2.750
39,420,358
39,420,358
39,420,358 - -
10084
RR2
FIB
SYS10084
First Interstate
7/l/2006
- -
1
2.75
2.75
59,136,085
59,136,085
59,136,085 - -
226,126,442 227,016,978 226,531,655
Budget to Actuals Report
On the attached pages you will find the Budget to Actuals Report with actual revenue and expense data compared to
budget through October 31, 2019.
General Fund Revenue
35,000,000
Actuals last year
100%
Actuals thisyear
30,000,000
% ofbudget last year
of budget this year
80%
to
25,000,000
Co
a
s
60%
o
>
20,000,000
a
cc
a
15,000,000
40%
y
Q
a
10,000,000
20%
Q
5,000,000
0%
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
General Fund Expenditures
35,000,000 Actuals last year
Actuals this year
30,000,000 %ofbudgetlast year
% of budget this year
v 25,000,000
z
A�
c 20,000,000
a
sa
x
w 15,000,000
10,000,000
5,000,000
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
100%
a
ao
80% m
0
60% ro
a
40% c
a
n.
x
w
20%
Q
0%
Property Tax Update
The tax office is in full swing this week and promises to get busier as we near the November 15 discount deadline. To
date, the county has received $242 million of the $398 million levy. Approximately 80% of this amount has been
distributed to taxing districts outside the county.
Position Control Summary
July -June Percent
July
August
September
October
Unfilled
Filled
34.26
34.26
34.26
34.26
Unfilled
1.00
1.00
1.00
1.00
2.84%
Filled
8.48
8.48
8.48
8.48
Unfilled
-
-
-
-
0.00%
Filled
0.52
0.52
0.52
0.52
Unfilled
-
-
-
-
0.00%
Filled
49.95
49.95
49.95
51.95
Unfilled
2.00
2.00
2.00
-
2.89%
Filled
4.50
4.50
4.50
4.50
Unfilled
-
-
-
-
0.00%
Filled
4.00
4.00
4.00
4.00
Unfilled
-
-
0.00%
Filled
1.80
1.80
1.80
1.80
Unfilled
-
-
-
-
0.00%
Filled
103.51
103.51
103.51
105.51
Unfilled
3.00
3.00
3.00
1.00
2.35%
Filled
4.60
4.60
4.60
4.60
Unfilled
-
-
-
-
0.00%
Filled
46.90
47.20
47.20
47.90
Unfilled
1.00
0.70
0.70
-
1.25%
Filled
221.75
221.75
224.75
220.75
Unfilled
18.75
18.75
15.75
19.75
7.59%
Filled
284.55
286.65
291.20
293.95
Unfilled
20.35
18.25
18.70
16.95
6.03%
Filled
53.00
54.00
54.00
56.00
Unfilled
3.00
2.00
2.00
2.00
3.98%
Filled
55.00
55.00
56.00
55.00
Unfilled
1.00
1.00
-
1.00
Filled
37.85
38.55
39.55
38.85
Unfilled
2.00
1.30
0.30
1.00
2.89%
Filled
24.00
24.00
24.00
23.00
Unfilled
0.50
0.50
0.50
1.50
3.06%
Filled
55.52
53.53
56.53
56.53
Unfilled
4.48
6.48
3.48
3.48
7.47%
Filled
7.00
7.00
7.00
8.00
Unfilled
1.00
1.00
1.00
-
9.38%
Filled
1.30
1.30
1.30
2.30
Unfilled
1.00
1.00
1.00
-
32.61%
Filled
12.00
11.00
11.00
11.00
Unfilled
-
1.00
1.00
1.00
6.25%
Filled
1.00
1.00
1.00
1.00
Unfilled
-
-
-
1.00
20.00%
Filled
19.00
19.00
19.00
19.00
Unfilled
6.00
6.00
6.00
6.00
24.00%
Filled
5.75
5.75
5.75
6.75
Unfilled
1.00
1.00
2.00
1.00
17.24%
Filled
3.00
3.00
3.00
3.00
Unfilled
-
-
-
0.00%
Filled
10.00
10.00
10.00
10.00
Unfilled
-
-
-
-
0.00%
Filled
6.00
6.00
7.00
7.00
Unfilled
1.00
1.00
-
-
7.14%
Filled
8.00
8.00
8.00
8.00
Unfilled
-
-
-
-
0.00%
Filled
14.70
14.70
14.70
14.70
Unfilled
1.00
1.00
1.00
1.00
6.37%
Filled
2.25
2.25
2.25
2.25
Unfilled
1.00
1.00
-
-
18.18%
July - June Percent
July
August
September
October
Unfilled
Filled
976.68
977.79
991.34
995.09
Unfilled
66.08
64.98
56.43
56.68
%Unfilled
6.34%
6.23%
5.39%
S.39%
5.83%
�zEs� Budget to Actuals - Countywide Summary
�L� 0
All Departments 33.3%
FY20 YTD October 31, 2019 (unaudited)
Year Complete
Fiscal Year 2019
Fiscal Year 2020
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection
%
001 - General Fund
33,938,668
34,900,450
103% ;
35,707,331
4,057,310
11% ;
36,399,886
102% ;
030 - Juvenile
786,286
842,485
107% ;
856,930
99,442
12% ;
868,980
101% ;
160/170 - TRT
7,282,600
7,682,623
105% ;
7,732,000
5,102,684
66% ;
8,358,000
108% ;
220 - Justice Court
552,000
608,275
110% ;
578,000
201,829
35% ;
578,000
100% ;
255 - Sheriff's Office
39,225,869
40,517,859
103% ;
41,390,080
2,956,274
7% ;
41,882,615
101% ;
274 - Health Services
35,444,454
37,595,739
106% ;
35,498,169
9,771,340
28% ; ;
33,354,021
94% ;
295 - CDD
8,153,746
7,755,886
95%
8,468,820
3,005,671
35% ;
8,442,290
100% ;
325 - Road
22,876,423
23,035,209
101% ;
22,785,827
8,220,303
36% ;
23,738,617
104% ;
355 - Adult P&P
6,360,818
6,463,769
102% ;
5,775,278
1,351,507
23% ;
6,192,673
107% ;
465 - Road CIP
959,104
261,131
27%
2,142,893
242,727
11% ;
2,204,893
103% ;
610 - Solid Waste
11,868,613
11,504,244
97%
11,724,869
4,054,303
35% ;
11,825,961
101% ;
615 - Fair & Expo
1,499,100
1,589,820
106% ;
1,561,500
360,523
23% ;
1,557,500
100% ;
618 - RV Park
358,600
488,620
136% ;
437,700
270,458
62% ;
498,767
114% ;
670 - Risk Management
3,569,944
3,477,056
97%
3,495,039
1,366,834
39% ;
3,521,039
101% ;
675 - Health Benefits
21,411,563
22,699,675
106% ;
22,318,433
7,205,301
32% ;
22,129,907
99 io ;
705 - 911
; 10,260,013
10,514,313
102% ;
10,563,350
514,564
5% ;
10,719,741
101% ;
999 - Other
36,330,641
38,687,048
106% ;
28,099,148
13,051,765
46% ; ;
28,098,948
100% ;
TOTALRESOURCES
; 240,878,442
248,624,202
103% ;
239,135,367
61,832,835
26% ;
240,371,837
101% ;
Fiscal Year 2019
Fiscal Year 2020
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
001 - General Fund
17,486,029
16,406,076
94%
18,210,485
5,571,856
31% ;
18,002,391
99% ;
030 - Juvenile
7,040,903
6,638,892
94% ;
7,127,337
2,278,721
32% ;
7,038,027
99% ;
160/170 - TRT
2,335,678
2,233,953
96%
2,212,140
1,224,024
55% ;
2,356,919
107% ;
220 - Justice Court
658,081
652,039
99%
678,141
235,163
35% ;
687,131
101% ;
255 - Sheriff's Office
42,853,022
41,553,897
97% ;
44,494,082
14,642,612
33% ;
44,824,204
101% ;
274 - Health Services
44,974,364
42,441,390
94%
47,397,003
12,902,134
27% ;
44,933,734
95% ;
295 - CDD
7,726,157
7,331,793
95%
7,905,639
2,494,542
32% ;
7,697,395
97% ;
325 - Road
14,689,753
12,158,904
83% ;
14,573,336
4,381,074
30% ;
14,389,228
99% ;
355 - Adult P&P
6,505,128
6,208,673
95%
6,589,491
2,048,153
31% ;
6,505,634
99% ;
465 - Road CIP
8,309,501
5,484,366
66% ;
13,835,913
1,520,523
11% ;
13,132,726
95% ;
01ES C-
Budget to Actuals - Countywide Summary
o
All Departments
33.3%
FY20 YTID October 31, 2019 (unaudited)
Year Complete
610 - Solid Waste 8,310,720
7,643,635
92%
8,384,039
1,950,662
23%
8,258,863
99%
615 - Fair & Expo 2,688,885
2,789,095
104%
2,464,787
809,920
33%
2,464,787
100%
618 - RV Park 521,971
499,108
96%
540,373
108,749
20%
540,373
100%
670 - Risk Management 3,858,097
2,862,764
74%
4,132,295
1,314,300
32%
4,190,117
101%
675 - Health Benefits 23,144,255
21,211,086
92%
22,115,011
5,918,786
27%
22,465,011
102%
705-911 13,379,064
10,570,113
79%
12,250,336
3,647,666
30%
11,695,525
95%
999- Other 46,792,062
35,262,851
75%
57,628,740
10,830,496
19%
57,628,740
100%
TOTAL 251,273,671
221,948,635
88%
270,539,148
71,879,382
27%
266,810,805
99%
REQUIREMENTS
Fiscal Year 2019
Fiscal Year 2020
TRANSFERS
Budget
Actuals
%
Budget
Actuats
%
Projection
%
001 - General Fund
(18,077,559)
(18,091,539)
100%
(19,023,310)
(5,494,748)
29%
(19,023,310)
100%
030 - Juvenile
5,744,015
5,744,015
100%
5,874,465
1,965,402
33%
5,874,465
100%
160/170 - TRT
(4,649,866)
(4,449,866)
96%
(4,133,128)
(1,295,925)
31%
(4,133,128)
100%
220 - Justice Court
30,000
30,000
100%
-
-
255 - Sheriffs Office
2,981,253
2,981,254
100%
3,119,936
1,130,672
36%
39119,936
100%
274 - Health Services
6,177,535
6,179,204
100%
6,102,365
1,867,361
31%
6,102,365
100%
295 - CIDID
(1,152,624)
(1,170,172)
102%
(1,448,081)
(362,016)
25%
(1,448,081)
100%
325 - Road
(14,464,308)
(14,464,308)
100%
(11,910,575)
(1,313,601)
11%
(11,910,575)
100%
355 - Adult P&P
165,189
165,189
100%
223,189
79,560
36%
223,189
100%
465 - Road CIP
13,811,725
13,393,963
97%
12,014,914
0%
12,014,914
100%
610 - Solid Waste
(4,688,023)
(5,000,029)
107%
(3,296,192)
(783,091)
24%
(3,296,192)
100%
615 - Fair & Expo
1,220,994
1,164,996
95%
1,022,863
475,774
47%
927,863
91%
618 - RV Park
160,000
160,000
100%
(307,000)
(242,250)
79%
(307,000)
100%
670 - Risk Management
(3,168)
(3,168)
100%
(6,918)
(1,729)
25%
(6,918)
100%
705-911
-
999%
-
-
999- Other
12,744,837
13,360,461
105%
11,767,472
3,974,591
34%
11,862,472
101%
TOTAL TRANSFERS
0%;
0%
0%
Budget to
Actuals
- Countywide
Summary
All Departments
33.3%
FY20 YTD October
31, 2019 (unaudited)
Year Complete
Fiscal Year 2019
Fiscal Year 2020
ENDING FUND BALANCE
Budget
Actcals
%
Budget
Actcals %
Projection
%
001 - General Fund
9,265,080
12,349,379
133% ;
9,563,536
5,340,087
11,723,564
123% ;
030 - Juvenile
689,399
1,296,490
188% ;
694,058
1,082,612
1,001,908
144% ;
160/170 - TRT
2,261,401
2,565,255
113% ;
3,686,732
5,147,990
4,433,208
120% ;
220 - Justice Court
67,919
144,227
212% ;
64,859
110,892
35,096
54% ;
255 - Sheriffs Office
13,191,907
16,818,660
127% ;
14,732,933
6,262,994 ;
16,997,007
115% ;
274 - Health Services
3,850,339
10,638,105
276% ;
4,324,334
9,374,673
5,160,757
119% ;
295 - CDD
1,478,676
1,783,536
121% ;
1,097,104
1,932,649
1,080,350
98% ;
325 - Road
2,416,014
6,726,840
278% ;
2,303,905
9,252,468
4,165,654
181% ;
355 - Adult P&P
2,220,879
2,754,005
124% ;
1,998,976
2,136,919
2,664,233
133% ;
465 - Road CIP
14,148,365
17,759,555
126% ;
15,938,430
16,481,758
18,846,636
118% ;
610 - Solid Waste
600,000
799,570
133% ;
644,638
2,120,120
1,070,476
166% ;
615 - Fair & Expo
31,209
(94,564)
-303% ;
199,576
(68,187)
(73,988)
-37% ;
618 - RV Park
315,629
592,992
188% ;
150,327
512,451
244,386
163% ;
670 - Risk Management
5,308,679
7,193,407
136% ;
5,455,826
7,244,213 ;
6,517,411
119% ;
675 - Health Benefits
14,318,894
16,563,905
116% ;
16,309,716
17,850,420
16,228,801
100% ;
7n15 - all
5.505.949
8,604.816
156% °
6,066,720
5,471,713
7,629,031
126% ;
999 - Other
58,869,933
75,223,189
128% ;
55,089,130
81,419,048
57,555,868
104% ;
TOTAL
134,540,271
181,719,367
135% ;
138,320,800
171,672,820 ;
155,280,397
112% ;
Budget to Actuals Report
General Fund - Fund 001
FY20 YTD October 31, 2019 (unaudited)
33.3%
Year Complete
Fiscal Year 2G19
1
Fiscal Year 2020
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Property Taxes - Current
27,318,385
27,774,133
102%
29,046,840
380,774
1%
29,012,542 100%
(34,298); A
Property Taxes - Prior
389,000
433,798
112%
391,000
705,645
180% k
826,853 211%
435,853, B
Other General Revenues
2,685,500
3,272,354
122%
3,020,400
1,609,895
53%
3,161,400 105%
141,000! C
Assessor
870,658
823,127
95%
837,283
459,489
55%
837,283 100%
-! D
Clerk
1,787,270
1,702,762
95%
1,597,369
701,550
44%
1,747,369 109%
150,000! E
BOPTA
12,700
12,119
95%
12,220
7,129
58%
12,220 100%!
D
District Attorney
389,782
386,919
99%
311,215
30,596
10%
311,215 100%
Tax Office
198,950
206,292
104% F
195,390
108,107
55%
195,390 100%
D
Veterans
166,423
168,945
102%
175,614
46,154
26%
175,614 100%
H
Property Management
120,000
120,000 100%
120,000
7,972
7%
120,000 100%
I
TOTALRESOURCES
33,938,668
34,900,450
103% ;
35,707,331
4,057,310
11%
36,399,886 102% ;
692,555;
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Assessor
4,802,452
4,530,558
94%
4,993,290
1,538,558
31%
4,888,018 98%
105,272, F
Clerk
1,854,397
1,598,764
86% E
2,031,590
481,915
24%
1,996,733 98%
34,857, F
BOPTA
73,125
69,565
95%
77,950
26,597
34%
77,581 100%
369
District Attorney
7,372,932
6,993,244
95%
7,800,568
2,480,601
32%
7,728,837 99%
71,731! F
Medical Examiner
173,129
160,296
93%
235,542
43,717
19%
235,542 100%
Tax Office
872,020
779,330
89%
846,307
296,509
35%
848,762 100%
(2,455)!
Veterans
572,287
539,026
94%
589,551
169,620
29%
590,774 100%
(1,223);
Property Management
287,858
278,966
97%
281,985
96,775
34%
282,442 100%
(457)
Non -Departmental
1,477,829
1,456,326
99%
1,353,702
437,563
32%
1,353,702 100%
E
TOTAL REQUIREMENTS
17,486,029
16,406,076
94% ;
18,210,485
5,571,856
31%
18,002,391 99% ;
208,094;
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection % $ Variance
Transfers In
326,122
289,065
89%
260,000
65,000
25%
260,000 100% G
Transfers Out
(18,403,681)
(18,380,604)
100%
(19,283,310)
(5,559,748)
29%
(19,283,310) 100%
TOTALTRANSFERS
(18,077,559)
(18,091,539)
100% ;
(19,023,310)
(5,494,748)
29% ;
(19,023,310) 100% ;
FUND BALANCE Budget Actuals % Budget Actuals %
Beginning Fund Balance
10,890,000
11,946,544 110%
11,090,000
12,349,379 111%
Resources over Requirements
16,452,639
18,494,374
17,496,846
(1,514,545)
Net Transfers - In (Out)
(18,077,559)
(18,091,539) k
(19,023,310)
(5,494,748) F
TOTAL FUND BALANCE
$ 9,265,080
$ 12,349,379 133%
$ 9,563,536
$ 5,340,087 56%
Projection % $ Variance
12,349,379 111% 1,259,379,
18,397,495 900,649�
(19,023,310) 0;
i � r
$ 11,723,564 123% $2,160,028,
A Current year taxes received primarily in November, February and May; actual 19-20 TAV is a 5.36% increase compared to FY 18-19 vs. 5.5%
budgeted. Actuals to date relatively low because of small district buy-out.
B TDS Baja deferred billing credits per ORS 305.286 in addition to settlement payment
C PILT payment of $500,000 received in July. Includes $112,566 of Marijuana tax YTD; interest projection based on current investment rate and
anticipated cash balances
D A & T Grant received quarterly. Q1 - July; Q2 - October; Q3 - January; Q4 - April.
E Recording fees are up 32% YTD 2019 compared to the prior year.
F Savings related to FTE vacancies YTD and forecasted vacancy rates consistent with YTD experience.
G Repayment to General Fund from Finance Reserves for ERP Implementation
H Oregon Dept of Veteran's Affairs grant reimbursed quarterly.
t Interfund land -sale management revenue recorded at year-end.
oy �'�ES` Budget to Actuals Report
OG
Juvenile - Fund 030
FY20 YTD October 31, 2019 (unaudited)
33.3%
Year Complete
Fiscal Year 2019
Fiscal Year 2020
RESOURCES
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
OYA Basic & Diversion
407,113
413,320 102%
442,601
0%
442,601 100%
A
ODE Juvenile Crime Prev
91,379
92,492 101%
91,379
0%
91,379 100%
A
Leases
k 85,000
87,311 103%
86,400
37,045
43%
90,000 104%
3,600! B
Inmate/Prisoner Housing
70,000
97,200 139% !
80,000
30,300
38%
100,000 125%
20,000! C
DOC Unif Crime Fee/HB2712
k 35,000
43,681 125%
35,000
-
0%
35,000 100%
-: D
Interest on Investments
25,000
31,318 125% =
31,000
10,661
34%
29,500 95%
(1,500)' E
OJD Court Fac/Sec SB 1065
k 17,000
27,158 160%
26,000
7,546
29% t
26,000 100%
Gen Fund -Crime Prevention
20,000
20,000 100%
20,000
5,000
25%
20,000 100%
A
Food Subsidy
18,744
12,052 64%
16,000
3,116
19%
11,000 69%
(5,000); F
Miscellaneous
k 2,050
4,603 225%
14,050
2,164
15%
10,000 71%
(4,050), G
Contract Payments
8,000
7,269 91%
8,000
1,835
23%
8,000 100%
-! H
Case Supervision Fee
i 7,000
6,081 87%
6,500
1,775
27%
5,500 85%
(1,000)! 1
TOTALRESOURCES
786,286
842,485 107% ;
856,930
99,442
12%
868,980 101% ;
12,050:
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Personnel Services
5,705,245
5,412,349
95%
5,797,927
1,873,402
32%
5,675,865 98%
122,06Z J
Materials and Services
1,327,658
1,218,976
92%
1,329,410
405,319
30%
1,362,162 102%
(32,752); K
Capital Outlay
k 8,000
7,566
95%
TOTAL REQUIREMENTS
7,040,903
6,638,892
94% ;
7,127,337
2,278,721
32%
7,038,027 99%
89,310:
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Transfers In- General Funds
5,831,u15
5,831,015
100%
5,961,465
1,987,152
33%
5,961,465 100%
Transfers Out-Veh Reserve
(87,000)
(87,000)
100%
(87,000)
(21,750)
25%
(87,000) 100%
TOTALTRANSFERS
5,744,015
5,744,015 100% ;
5,874,465
1,965,402
33%
5,874,465 100% ;
FUND BALANCE
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Beginning Fund Balance
1,200,000
1,348,881
112%
1,090,000
1,296,490
119%
1,296,490 119%
206,490:
Resources over Requirements
(6,254,617)
(5,796,407)
(6,270,407)
(2,179,280)
(6,169,047)
101,360,
Net Transfers - In (Out)
5,744,015
5,744,015
5,874,465
1,965,402
5,874,465
0
TOTAL FUND BALANCE
$ 689,399
$ 1,296,490 188%
$ 694,058
$ 1,082,612 156%
$ 1,001,908 144%
$307,850
A Quarterly Reimbursement. Q1 for OYA Basic and ODE Juvenile Crime Prev will be received in November 2019.
B Projection based on YTD actuals. Leased a second office to J Bar J Youth Service
C Out of county juvenile detention housing. Fluctuates in accordance with other county policy/usage. Current YTD trend higher than budgeted.
D Budgeted less than FY19 actual due to concerns of state funding source reduction. Quarterly payment pending from State Dept. of Corrections
E Interest projection based on current investment rate and anticipated cash balances
F Projection based on YTD actuals. Less than anticipated qualifying juvenile detention meals.
G Anticipated grant revenue from youth substance abuse research study lower than budgeted due to project start-up delays.
H Payments for community service crew projects. Fluctuates depending on community need/request. Current YTD trend lower than budgeted;
however, it is anticipated this revenue will be close to budget.
I Projection based on YTD actuals
j Projected Personnel savings based on FY19 and YTD average vacancy rate of 1.7%
K Overall increase to M&S primarily driven by higher electricity costs, Windows 7 replacement and new furniture that was not anticipated when the
budget was developed.
�'TES ` 2� Budget to Actuals Report
TRT - Fund 160/170
FY20 YTD October 31, 2019 (unaudited)
33.3%
Year Complete
Fiscal Year 2019 1
Fiscal Year 2020
RESOURCES Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Room Taxes 7,260,000
7,618,179 105%
7,670,000
5,070,101
66%
8,283,000 108%
613,000: A
Interest 22,600
64,444 285%
62,000
32,583
53%
75,000 121%
13,000! B
TOTALRESOURCES 7,282,600
7,682,623 105% ;
7,732,000
5,102,684
66%
8,358,000 108% ;
626,000;
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
COVA
1,946,668
2,067,761
106%
2,064,221
1,174,461
57%
2,209,000 107%
(144,779); C
Interfund Contract
59,121
59,121
100%
79,160
26,387
33%
79,160 100%
= D
Interfund Charges
39,087
39,087
100%
37,309
12,436
33%
37,309 100%
Auditing Services
12,501
10,800
86%
14,500
4,200
29%
14,500 100%
Software
60,000
51,533
86%
10,350
5,600
54%
10,350 100%
Office Supplies
4,000
1,589
40%
3,000
324
11%
3,000 100%
Printing
2,200
209
9%
2,000
-
0%
2,000 100%
Public Notices
3,101
1,834
59%
1,600
616
39%
1,600 100% t
Sunriver Service Dist
200,000
-
0%
-
-
Temporary Help
9,000
2,020
22%
TOTAL REQUIREMENTS
2,335,678
2,233,953
96%
2,212,140
1,224,024
55%
2,356,919 107% ;
(144,779);
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
projection %
$ Variance
Transfer Out - RV Park
(35,000)
(8,750)
25%
(35,000) 100%
Transfer Out - Annual Fair
(150,000)
(150,000)
100%
(250,000)
(62,500)
25%
(250,000) 100%
Transfer Out - F&E Reserve
(830,083)
(630,083)
76%
(286,687)
(71,671)
25%
(286,687) 100%
Transfer Out - F&E
(517,996)
(51-1,9196)
i0v o
(409,654)
(102,412)
25%
(409,654) 100%
Transfer Out - Sheriff
(3,151,787)
(3,151,787)
100%
(3,151,787)
(1,050,592)
33%
(3,151,787) 100%
TOTALTRANSFERS
74,649,866)
(4,449,866)
96%
(4,133,128)
(1,295,925)
31%
(4,133,128) 100% ;
FUND BALANCE
Budget
Actuals
%
Budget
Actuals
%
projection %
$ Variance
Beginning Fund Balance
1,964,345
1,566,452
80%
2,300,000
2,565,255
112%
2,565,255 112%
265,255,
Resources over Requirements
4,946,922
5,448,669
5,519,860
3,878,659
6,001,081
481,221
Net Transfers - in (Out)
(4,649,866)
(4,449,866)
(4,133,128)
(1,295,925)
(4,133,128)
0
TOTAL FUND BALANCE
$ 2,261,401
$ 2,565,255 113%
$ 3,686,732
$ 5,147,990 140%
$ 4,433,208 120% _
$746,476,
A Prior year collections YTD was 61% of budget,
compared to current year collections YTD of 66%.
B Includes interest payments from delinquent tax
collections.
C COVA is estimated to receive
-27.5% of TRT revenue above budgeted
amounts
D Contracted services with the Finance Department for operating TRT program.
�I ESO`�� Budget to Actuals Report
G
a
21Q.,pe
Justice Court - Fund 220
33.3%
FY20 YTD October 31, 2019 (unaudited)
Year Complete
Fiscal Year 2019
Fiscal Year 2020
RESOURCES Budget Actuals %
Budget
Actuals
%
Projection %
$ Variance
Court Fines & Fees 550,000 605,344 110%
575,000
200,924
35%
575,000 100%
Interest on Investments I 2,000 2,931 147%
3,000
904
30%
3,000 100%
TOTALRESOURCES 552,000 608,275 110% ;
578,000
201,829
35% ;
578,000 100% ;
REQUIREMENTS Budget Actuals %
Budget
Actuals
%
Projection %
$ Variance
Personnel Services 508,650 508,098 100%
516,868
181,107
35% _
525,858 102%
(8,990); A
Materials and Services t 149,431 143,941 96%
161,273
54,057
34%
161,273 100%
B
TOTAL REQUIREMENTS 658,081 652,039 99%
678,141
235,163
35% ;
687,131 101% ;
(8,990);
TRANSFERS Budget Actuals %
Budget
Actuals
%
Projection %
$ Variance
Transfers In- General Fund 30,000 30,000 100%
TOTALTRANSFERS 30,000 30,000 100% ;
FUND BALANCE €3udget. Actuals %
Budget
Actuals
%
Projection '%
$ Variance
Beginning Fund Balance 144,000 157,990 110%
165,000
144,227
87%
144,227 87%
(20,773);
Resources over Requirements (106,081) (43,764)
(100,141)
(33,335)
(109,131) '
(8,990),
Net Transfers - In (Out) 30,000 30,000
i I
i
-
i I
0!
I
TOTAL FUND BALANCE $ 67,919 $ 144,227 212%
$ 64,859
$ 110,892 171%
$ 35,096 54%
($29,763);
w Prnia furl Porennnol overage attriht it to tamn haln
B Annual software maintenance costs paid upfront in fiscal year.
ES C-, Budget to Actuals Report
Sheriffs Office - Fund 255
FY20 YTD October 31, 2019 (unaudited)
RESOURCES
LED #1 Property Tax Current
LED #2 Property Tax Current
Sheriff's Office Revenues
LED #1 Property Tax Prior
LED #2 Property Tax Prior
LED #1 Interest
LED #2 Interest
LED #1 Foreclosed Properties
LED #2 Foreclosed Properties
TOTALRESOURCES
33.3%
Year Complete
Fiscal Year 2019 1
Fiscal Year 2020
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
24,780,245
25,153,487 102%
26,293,470
686,432
3%
26,211,939 100%
(81,531); A
k 10,027,098
10,171,051 101%
10,632,014
277,111
3%
10,581,701 100%
(50,313), B
i 3,675,026
4,153,450 113%
3,730,596
1,121,590
30%
3,803,185 102%
72,589! C
i 312,000
326,275 105% i
312,000
539,816
173%
683,701 219%
371,701 ! D
k 166,500
157,143 94%
148,000
236,616
160%
306,089 207%
158,089! D
145,000
288,269 199%
138,000
52,272
38%
154,000 112%
16,000! E
120,000
193,301 161%
136,000
42,438
31%
142,000 104%
6,000! E
- i
53,322
21,561
39,225,869
40,517,859 103% ;
41,390,080
2,956,274
7%
41,882,615 101% ;
492,535:
REQUIREMENTS
Budget
Actuals %
Budget
Actuals
%
Sheriff's Services
2,997,984
3,068,683 102%
3,105,057
1,006,868
32%
Civil/Special Units
1,181,695
k
1,149,677 97%
k
1,232,158
387,074
31%
i
Automotive/Communications
Detective
Patrol
Records
Adult Jail
Court Security
Emergency Services
Special Services
Training
Crisis Stabilization Center
Other Law Enforcement
Non - Departmental
TOTAL REQUIREMENTS
2,644,785
2,532,545
96%
2,858,337
806,273
28%
2,033,077
2,044,686
101%
a
2,132,319
765,703
36%
10,003,952
10,040,921
100%
10,592,002
3,936,493
37%
881,182
892,837
101%
1,004,600
258,786
26%
18,357,098
17,364,464
i
95%
k
18,359,024
5,795,713
32%
551,494
531,409
96%
556,740
154,960
28%
328,581
341,586
104%
402,734
119,746
30%
1,520,623
1,451,124
95%
1,601,871
576,688
36%
667,647
874,923
i3i o �
743,334
0
337,09e
°
�F/
�.+io
559,308
82,308
15%
571,267
28,089
5%
k 1,017,266
1,070,404
105%
1,330,214
367,643
28%
108,329
108,329
100%
4,425
101,475
999%
42,853,022
41,553,897
97% ;
44,494,082
14,642,612
33% ;
Project€on. % $ Variance
3,074,669 99%
�
30,388, F
k
1,243,219 101%
(11,061);k
2,927,655 102%
(69,318)
2,287,030 107%
(154,711)
10,956,191 103%
(364,189); G
893,739 89%
110,861
18,117,835 99%
241,189!
478,652 86%
78,088
444,749 110%
(42,015)'
1,799,287 112%
� k
(197,416);
k
969,037 i3vOU ,
(225 703),
388,642 68%
i
182,625
�
k
1,139,074 86%
�
191,140!
i
k
104,425 999%
(100,00
44,824,204 101% ;
(330,122);
TRANSFERS Budget Actuais % Budget Actuals %
Projection % $ Variance
Transfer In - TRT 3,151,787 3,151,787 100% 3,151,787 1,050,592 33%
3,151,787 100%
Transfer In - General Fund k 103,132 103,132 100% 240,249 80,080 33%
240,249 100%
Transfers Out - Debt Service k (273,666) (273,666) 100% (272,100) 0%
(272,100) 100%
TOTALTRANSFERS 2,981,253 2,981,254 100% : 3,119,936 1,130,672 36%
3,119,936 100% ;
FUND BALANCE Budget Actuals % Budget Actuals %
Projection % $ Variance
Beginning Fund Balance 13,837,807 14,873,445 107% 14,716,999 16,818,660 114% <
16,818,660 114% 2,101,661,
Resources over Requirements (3,627,153) (1,036,039) (3,104,002) (11,686,338)
(2,941,589) 162,413
Net Transfers - In (Out) 2,981,253 2,981,254 3,119,936 1,130,672
1 t
3,119,936 0!
k I I
TOTAL FUND BALANCE $ 13,191,907 $ 16,818,660 127% < $ 14,732,933 $ 6,262,994 43%
$ 16,997,007 115% $2,264,074
A Actual 19-20 TAV is a 5.36% increase compared to FY 18-19 vs. 5.5% budgeted
B Actual 19-20 TAV is a 5.16% increase compared to FY 18-19 vs. 5.5% budgeted
C Projected to exceed budget due to additional SB 395 Prisoner Housing funds in Adult Jail
D TDS Baja deferred billing credits per ORS 305.286 in addition to settlement payment expected in October 2019
E Interest projection based on current investment rate and anticipated cash balances
F Variances in most Divisions are from projections based on YTD personnel and positions that are unfilled or over -filled
G Variance due to over hiring for open and soon -to -be open positions; up to 18-months of lead time is necessary for background and training. Though
temporary, the forecast assumes the trend continues for the remainder of the year.
N)�ES` �< Budget to Actuals Report
, C' 0
>
Health Services - Fund 274
FY20 YTD October 31, 2019 (unaudited)
33.3%
Year Complete
Fiscal Year 2019
Fiscal Year 2020
RESOURCES
Budget
Actuals %
Budget
Actuals
%
Projection %
$'variance
State Grant
13,262,344
13,053,849 98%
14,080,644
4,144,297
29%
12,377,095 88%
(1,703,549);
OHP Capitation
8,652,200
8,142,094 94%
7,242,430
2,561,148
35%
7,350,178 101%
107,748
Title 19
1,345,100
3,069,162 228%
4,862,726
1,200,520
25%
3,601,560 74%
(1,261,166)!
Federal Grants
990,189
1,311,567 132%
3,277,616
-
0%
3,277,616 100%
Environmental Health Fees
1,169,600
1,076,036 92%
1,058,205
95,686
9%
1,113,779 105%
55,574!
State Miscellaneous
899,734
1,808,299 201%
1,040,153
340
0%
1,520,966 146%
480,813!
State - OMAP
1,147,168
1,108,622 97%
991,900
281,020
28%
842,962 85%
(148,938)!
Local Grants
1,208,623
1,025,508 85%
985,900
576,278
58%
989,177 100%
3,277!
Patient Fees
236,500
637,910 270%
564,750
234,785
42%
596,064 106%
31,314!
Other
422,593
477,834 113%
432,015
228,274
53%
492,902 114%
60,887!
Vital Records
212,000
241,727 114%
220,000
75,065
34%
225,828 103%
5,828!
Divorce Filing Fees
157,603
157,603 100%
173,030
173,030
100%
173,030 100%
Interest on Investments
135,000
218,767 162%
171,000
89,905
53%
269,714 158%
98,714!
Liquor Revenue
151,000
166,372 110%
150,800
29,209
19%
150,800 100%
Interfund Contract- Gen Fund
127,000
127,000 100%
127,000
-
0%
127,000 100%
State Shared- Family Planning
-
168,007
120,000
81,783
68%
245,350 204%
125,3%
CCBHC Grant
5,327,800
4,805,382 90%
TOTALRESOURCES
35,444,454
37,595,739 106% ;
35,498,169
9,771,340
28%
33,354,021 94% ;
(2,144,148);
REQUIREMENTS
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Personnel Services
31,702,065
29,780,257 94%
33,068,491
10,517,774
32% f
32,273,878 98%
794,613!
Materials and Services
13,033,299
12,455,102 96 °
13,667,979
A 7L(\
2,38w,31^
A70/
�.
1A (1CA OLL ��0/
°
7�2 �23'
,
Capital Outlay
239,000
206,031 86%
660,533
0%
695,000 105%
(34,467)
TOTAL REQUIREMENTS
44,974,364
42,441,390 94%
47,397,003
12,902,134
27%
44,933,734 95%
2,463,269:
TRANSFERS
Budget
Actuals %
Budget
Actuals
%
Projection %
$Variance
Transfers In- General Fund
6,366,223
6,367,892 100%
5,747,090
1,915,692
33%
5,747,090 100%
Transfers In- OHP Mental Health
548,601
0%
548,601 100%
Transfers Out
(188,688)
(188,688) 100%
(193,326)
(48,331)
25%
(193,326) 100%
TOTALTRANSFERS
6,177,535
6,179,204 100% ;
6,102,365
1,867,361
31%
6,102,365 100% ;
FUND BALANCE
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Beginning Fund Balance
7,202,714
9,304,552 129%
10,120,803
10,638,105
105%
10,638,105 105%
517,302,
Resources over Requirements
(9,529,910)
(4,845,651)
(11,898,834)
(3,130,794)
(11,579,713)
319,121!
Net Transfers - In (Out)
k 6,177,535
6,179,204
6,102,365
1,867,361
6,102,365
0!
TOTAL FUND BALANCE
$ 3,850,339
$ 10,638,105 276%
$ 4,324,334
$ 9,374,673 217%
$ 5,160,757 119%
$836,423-
I ES
Budget to Actuals Report
Health Services - Admin - Fund 274
FY20 YTD October 31, 2019 (unaudited)
33.3%
Year Complete
Fiscal Year 2019 1
Fiscal Year 2020
RESOURCES
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Federal Grants
108,940
303,065 278%
726,657
-
0%
726,657 100%
A
Interest on Investments
135,000
I
218,767 162%
171,000
89,905
53%
269,714 158%
98,714, B
Other
9,000
16,192 180%
9,000
5,336
59%
15,948 177%
6,948!
CCBHC Grant
946,400
876,190 93%
-
-
TOTALRESOURCES
1,199,340
1,414,215 118%
906,657
95,240
11%
1,012,319 112%
105,662:
REQUIREMENTS
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Personnel Services
5,067,132
4,946,052 98%
5,241,272
1,682,361
32%
5,201,625 99%
39,647: C
Materials and Services
4,600,091
4,688,516 102%
4,971,179
1,589,102
32%
4,660,105 94%
311,074
Capital Outlay
5,000
- 0%
5,000
-
0%
5,000 100%
Administration Allocation
(8,327,487)
(8,295,196) 100%
(9,308,295)
-
0%
(9,289,585) 100%
(18,710)
TOTAL REQUIREMENTS
1,344,736
1,339,372 100%
909,156
3,271,462
360%
577,145 63%
332,011:
TRANSFERS
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Transfers In- General Fund
40,000
13,333
33%
40,000 100%
Transfers Out
(188,688)
(188,688) 100%
(193,326)
(48,331)
25%
(193,326) 100%
TOTALTRANSFERS
(188,688)
(188,688) 100%
(153,326)
(34,998)
23%
(153,326) 100%
FUND BALANCE
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Beginning Fund Balance
2,642,514
2,862,108 108%
2,660,832
2,748,263
103%
2,748,264 103%
87,432,
Resources over Requirements
(145,396)
74,843
(2,499)
(3,176,222)
435,174
437,6I3,
Net Transfers - In (Out)
(188,688)
(188,688)
(153,326)
(34,998)
(153,326)
0�
TOTALFUND BALANCE
$2,308,430
$2,748,263 119%
$2,505,007
($462,957) -18%
$3,030,112 121%
$525,105;
A CCBHC Expansion was originally budgeted in the "CCBHC" funding line; however, the grant through the US Department of Health and Human
Services is a traditional grant and more appropriately placed in the "Federal Grants" line.
A revised budget corrects this amount. Any continuation of
CCBHC through the state will come through as
a "CCBHC Grant" line item
B Interest projection based on current investment
rate and anticipated cash balances
C Projected Personnel savings based on YTD Personnel expenditures
o�, S Budget to Actuals Report
pG
Health Services - Behavioral Health - Fund 274 33.3°�°
FY20 YTD October 31, 2019 (unaudited)
Year Complete
Fiscal Year 2019 1
Fiscal Year 2020
RESOURCES
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
State Grant
10,187,361
9,796,391 96%
11,203,914
3,361,783
30%
9,311,514 83%
(1,892,400); A
OHP Capitation
8,652,200
8,142,094 94%
7,242,430
2,561,148
35%
7,350,178 101%
107,748-
Title 19 I
1,345,100
3,069,162 228%
4,862,726
1,200,520
25%
3,601,560 74%
(1,261,166); B
Federal Grants k
499,249
639,680 128%
2,168,959
-
0%
2,168,959 100%
-� C
Patient Fees I
236,500
515,196 218%
443,450
181,227
41%
459,240 104%
15,790! D
State Miscellaneous k
351,200
995,622 283%
437,100
-
0%
917,913 210%
480,813! E
Local Grants
412,987
424,012 103%
412,900
8,176
2%
412,900 100%
Other k
334,545
346,812 104%
342,655
129,403
38%
383,201 112%
40,546!
Divorce Filing Fees
157,603
157,603 100%
173,030
173,030
100%
173,030 100%
Liquor Revenue
151,000
166,372 110%
150,800
29,209
19%
150,800 100%
State - OMAP
131,900
270,591 205%
131,900
80,154
61%
240,961 183%
109,061!
Interfund Contract- Gen Fund k
127,000
127,000 100%
127,000
-
0%
127,000 100%
CCBHC Grant
4,381,400
3,929,191 90%
-
-
-`
TOTALRESOURCES
26,968,045
28,579,727 106% ;
27,696,864
7,724,651
28%
25,297,256 91% (2,399,608),
REQUIREMENTS
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Administration Allocation
6,253,121
6,248,556 100%
6,978,412
0%
6,978,412 100%
Personnel Services I
19,172,838
17,819,840 93%
20,056,467
6,442,165
32%
19,261,576 96%
794,891! F
Materials and Services
6,509,514
5,549,421 85%
6,849,904
514,253
8%
5,514,692 81%
1,335,212! G
Capital Outlay k
234,000
199,979 85%
655,533
-
0%
690,000 105%
(34,467)�
TOTAL REQUIREMENTS
32,169,473
29,817,796 93%
34,540,316
6,956,419
20%
32,444,680 94%
2,095,636:
TRANSFERS
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Transfers In- General Fund
2,282,708
2,282,580 100%
1,734,107
578,034
33%
1,734,107 100%
Transfers In- OHP Mental Health
k
548,601
0%
548,601 100%
TOTALTRANSFERS
2,282,708
2,282,580 100% ;
2,282,708
578,034 25% ;
2,282,708 100% ;
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Projection %
$ Variance
Beginning Fund Balance
3,976,398
5,628,746 142%
6,122,354
6,673,256 109%
6,673,256 109%
550,902:
Resources over Requirements
(5,201,428)
(1,238,069)
(6,843,452)
768,232
(7,147,424)
(303,972)
Net Transfers - In (Out)
2,282,708
1
2,282,580
k
2,282,708
578,034 i
d
2,282,708
i i
01
I
TOTAL FUND BALANCE
$ 1,057,678
$ 6,673,256 631%
$ 1,561,610
$ 8,019,522 514%
$ 1,8089540 116%
$246,930
A Budgeted funds was a pass -through from the Behavioral Health State IGA for residential treatment provides, which will be paid directly during an 18
-month contract.
B There is less in Title 19 fees collected relative to budgeted expectations.
C CCBHC Expansion was originally budgeted in the "CCBHC' funding line; however, the grant through the US Department of Health and Human
Services is a traditional grant and more appropriately placed in the "Federal Grants" line. A revised budget corrects this amount. Any continuation of
CCBHC through the state will come through as a "CCBHC Grant' line item.
D There is an uptick in patient insurance fees collected relative to budgeted expectations.
E Increased to be reflective of awarded Intellectual and Developmental Disabilities state base rate and FY20 estimate of state match amounts
F Projected Personnel savings based on YTD Personnel expenditures
G Reduction in Contracted Services related to footnote A
��ES`r�< Budget to Actuals Report
Health Services - Public Health - Fund 274
FY20 YTD October 31, 2019 (unaudited)
33.3%
Year Complete
Fiscal Year 2019
Fiscal Year 2020
RESOURCES
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
State Grant
3,074,983
3,257,457 106%
2,876,730
782,514
27%
3,065,581 107%
188,851: A
Environmental Health Fees
1,169,600
1,076,036 92%
1,058,205
95,686
9%
1,113,779 105%
55,574, B
State - OMAP
1,015,268
838,031 83%
860,000
200,867
23%
602,001 70%
(257,999)!
State Miscellaneous
i 548,534
812,677 148%
603,053
340
0%
603,053 100%
Local Grants
795,636
601,497 76%
573,000
568,102
99%
576,277 101%
3,277!
Federal Grants
382,000
368,821 97%
382,000
-
0%
382,000 100%
Vital Records
212,000
241,727 114%
220,000
75,065
34%
225,828 103%
5,828!
Patient Fees
122,714 !
121,300
53,558
44% !
! 136,824 113% !
15,524!
State Shared- Family Planning
! -
168,007 !
120,000
81,783
68% !
! 245,350 204% !
125,350!
Other
! 79,048
114,830 145% !
80,360
93,535
116% !
93,753 117% !
13,393!
TOTALRESOURCES
7,277,069
7,601,797 104% ;
6,894,648
1,951,450
28%
7,044,446 102% ;
149,798:
REQUIREMENTS
Budget
Actuals %
Budget
Actuals
%
Projection
%
$ Variance
Administration Allocation
2,074,366
2,046,640 99%
2,329,883
-
0%
2,311,173
99%
18,710,
Personnel Services
7,462,095
7,014,365 94% !
7,770,752
2,393,248
31% !
! 7,810,677
101% !
(39,925); C
Materials and Services
1,923,694
2,217,165 115% !
1,846,896
281,005
15% !
! 1,790,059
97% !
56,837!
Capital Outlay
6,051 999% !
TOTAL REQUIREMENTS
11,460,155
11,284,222 98%
11,947,531
2,674,253
22% ;
11,911,909 100% ;
35,622:
TRANSFERS
Budget
Actuals %
Budget
Actuals
%
Projection
%
t Variance
Transfers In- General Fund
4,083,515
4,085,312 100%
3,972,983
1,324,325
33%
3,972,983 100%
TOTALTRANSFERS
4,083,515
4,085,312 100% ;
3,972,983
1,324,325
33%
3,972,983
100% ;
FUND BALANCE
Budget
Actuals %
Budget
Actuals
%
Projection
%
$ Variance
Beginning Fund Balance
583,802
813,698 139%
1,337,617
1,216,586
91%
1,216,585
91%
(121,032);
Resources over Requirements
(4,183,086)
(3,682,425) !
(5,052,883)
(722,803)
!
! (4,867,463)
!
185,420,
Net Transfers - in (Out)
! 4,083,515
4,085,312 !
3,972,983
1,324,325
!
3,972,983
!
0!
i
TOTAL FUND BALANCE
$ 484,231
$ 1,216,586 251%
$ 257,717
$ 1,818,107 705%
$ 322,105
125%
$64,388,
A Public Health State IGA increased
funds for Regional and Local Public
Health Modernization
B Fees were budgeted at an increase of 3%, but were adopted at an 8.5%
rate increase
C Projected Personnel savings based on YTD Personnel expenditures
` 2� Budget to Actuals Report
oG
Community Development - Fund 295
FY20 YTD October 31, 2019 (unaudited)
33.3%
Year Complete
Fiscal Year 2019
Fiscal Year 2020
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Admin - Operations
114,500
152,827
133%
162,000
49,375
30%
150,000 93%
(12,000), A
Code Enforcement
! 664,291
635,453
96%
693,960
256,254
37%
693,960 100%
Building Safety
3,312,714
3,075,409
93%
3,433,780
1,214,600
35%
3,436,450 100%
2,670-
Electrical
! 804,849
738,580
92%
809,500
273,116
34%
809,500 100%
Environmental On -Site
! 782,984
819,608
105%
877,400
342,733
39%
877,400 100%
Current Planning
1,795,453
1,701,840
95%
1,807,176
604,790
33%
1,789,976 99%
(17,200); B
Long Range Planning
678,955
632,170
93%
685,004
264,803
39%
685,004 100%
TOTALRESOURCES
8,153,746
7,755,886
95%
8,468,820
3,005,671
35% ;
8,442,290 100% ;
(26,530);
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Admin - Operations
2,477,738
2,386,276
96%
2,492,316
834,783
33%
2,466,583 99%
25,733: C
Code Enforcement
! 456,162
445,254
98%
535,590
147,816
28%
502,351 94%
33,239! C
Building Safety
1,676,037
1,565,140
93%
1,743,298
528,701
30%
1,685,432 97%
57,867! D
Electrical
! 445,433
439,104
99%
462,183
149,882
32%
448,185 97%
13,998! D
Environmental On -Site
! 612,596
547,203
89%
616,279
182,983
30%
580,872 94%
35,407! D
Current Planning
1,554,847
1,456,128
94%
1,501,588
481,424
32%
1,469,588 98%
32,000! D
Long Range Planning
! 503,344
492,687
98%
554,385
168,954
30%
544,385 98%
10,000!
TOTAL REQUIREMENTS
7,726,157
7,331,793
95%
7,905,639
2,494,542
32% ;
7,697,395 97%
208,244;
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Transfers In - General Fund
300,000
289,193
96%
1009000
25,000
25%
100,000 100%
Transfers Out
(79,945)
(79,945)
100%
(85,695)
(21,422)
25%
(85,o95) 100%
Transfers Out - CDD Reserve
! (1,372,679)
(1,379,420)
100%
(1,462,386)
(365,594)
25%
(1,462,386) 100%
TOTALTRANSFERS
(1,152,624)
(1,170,172)
102% ;
(1,448,081)
(362,016)
25% ;
(1,448,081) 100% ;
FUND BALANCE
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Beginning Fund Balance
2,203,711
2,529,615
115%
1,982,004
1,783,536
90%
1,783,536 90%
(198,468);
Resources over Requirements
t 427,589
424,093
563,181
511,129
744,895
181,714,
Net Transfers - In (Out)
_ (1,152,624)
(1,170,172)
(1,448,081)
(362,016)
(1,448,081)
0!
TOTAL FUND BALANCE
$ 1,478,676
$ 1,783,536
121%
$ 1,097,104
$ 1,932,649 176%
$ 1,080,350 98%
($16,754):
Note: Requirements projection decreased across divisions to reflect credits from the PERS
Reserve
Fund
A Interest projection based on current investment
rate and anticipated
cash balances
B Change in accounting procedure for hearings officer deposits,
which are held as a liability
instead of
recognized
as revenue
C Overall, projection decreased
due to year to date unfilled positions and
increased to include
unbudgeted health
benefits trust
D Overall, projection decreased
due to year to date unfilled positions
of \)IES` Budget to Actuals Report
Road - Fund 325
FY20 YTD October 31, 2019 (unaudited)
33.3%
Year Complete
Fiscal Year 2019
Fiscal Year 2020
RESOURCES
budget
Actuals %
Budget
Actuals
%
projection %
$ Variance
Motor Vehicle Revenue
16,234,849
16,726,428 103%
17,609,539
5,708,853
32%
17,609,539 100%
Federal - PILT Payment
1,900,000
2,153,308 113%
1,510,450
2,310,002
153%
2,310,002 153%
799,552! A
Other Inter -fund Services
1,044,353
1,096,023 105%
1,156,581
50,831
4%
1,156,581 100%
Forest Receipts
k 963,410
801,125 83%
915,000
-
0%
915,000 100%
Cities-Bend/Red/Sis/La Pine
E 635,000
400,849 63%
660,000
2,997
0%
660,000 100%
Sale of Equip & Material
365,000
327,920 90%
358,000
29,285
8%
358,000 100%
Interest on Investments
150,000
220,062 147%
246,000
70,245
29%
213,000 87%
(33,000); B
Federal Reimbursements
E 544,000
363,910 67%
181,757
-
0%
363,514 200%
181,757, C
Mineral Lease Royalties
175,000
69,422 40%
60,000
1,674
3%
60,000 100%
Miscellaneous
k 45,000
118,699 264%
57,500
18,365
32%
57,500 100%
State Miscellaneous
739,811
735,114 99%
20,000
24,481
122%
24,481 122%
4,481!
Assessment Payments (P&I)
k 80,000
22,350 28%
11,000
3,570
32%
11,000 100%
TOTAL RESOURCES
22,876,423
23,035,209 101% ;
22,785,827
8,220,303
36%
23,738,617 104% ;
952,790;,
REQUIREMENTS
Budget
Actuals %
Budget
Actuals
%
projection %
$ Variance
Personnel Services
6,595,561
6,246,351 95%
6,447,671
2,112,796
33%
6,263,563 97%
184,10& D
Materials and Services
k 8,094,192
5,912,553 73%
8,094,165
2,268,278
28%
8,094,165 100%
Capital Outlay
k
31,500
0%
31,500 100%
TOTAL REQUIREMENTS
14,689,753
12,158,904 83% ;
14,573,336
4,381,074
30%
14,389,228 99% ;
184,108,
TRANSFERS
Budget
Actuals %
Budget
Actuals
%
projection %
$ Variance
Transfers Out
(14,4644,308)
(14,464,308) 100 o
(11,9i0,575)
ii,sis,n"ui)
li o
(ii,9i0,675) 100%
TOTALTRANSFERS
(14,464,308)
(14,464,308) 100% ;
(11,910,575)
(1,313,601)
11%
(11,910,575) 100% ;
FUND BALANCE
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Beginning Fund Balance
8,693,653
10,314,842 119% ,
6,001,989
6,726,840
112%
6,726,840 112%
724,851:
Resources over Requirements
8,186,670
10,876,306
8,212,491
3,839,229
9,349,389
1,136,898!
Net Transfers - In (Out)
(14,464,308)
k
(14,464,308)
k
(11,910,575)
(1,313,601)
E i
(11,910,575)
I
0;
I
TOTAL FUND BALANCE
$ 2,416,014
$ 6,726,840 278%
$ 2,303,905
$ 9,252,468 402%
$ 4,165,654 181% $1,861,749,
A PILT payment received in July. Exceeded amounts as budgeted due to
a decrease in Timber revenue.
B Interest projection based on
current investment rate and anticipated cash balances
C A two-year federal project was completed in one
year, so full amount of reimbursement
was requested in year one.
D Projected Personnel savings based on FY19 and YTD average vacancy rate of 3.1 %
or �I Es`� Budget to Actuals Report
Adult P&P - Fund 355
FY20 YTD October 31, 2019 (unaudited)
33.3%
Year Complete
Fiscal Year 2019
Fiscal Year 2020
RESOURCES
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
DOC Grant in Aid SB 1145
4,781,604
4,781,604 100%
4,353,626
1,195,401
27%
4,621,782 106%
268,156- A
CJC Justice Reinvestment
844,831
853,831 101%
712,530
-
0%
774,281 109%
61,751! A
DOC Measure 57
233,900
233,900 100%
236,142
-
0%
239,005 101%
2,863! B
Probation Supervision Fees
210,000
191,536 91%
160,000
65,293
41%
190,000 119%
30,000! C
DOC-Family Sentence Alt
114,683
114,683 100%
114,682
0%
111,873 98%
(2,809); D
Interest on Investments
40,000
77,778 194%
77,500
23,185
30%
76,000 98%
(1,500); E
Interfund- Sheriff
50,000
51,034 102%
50,000
18,333
37%
50,000 100%
Gen Fund/Crime Prevention
50,000
50,000 100%
50,000
12,500
25%
50,000 100%
State Subsidy
17,000
16,337 96%
16,298
4,084
25%
16,298 100%
Probation Work Crew Fees
4,000
2,800 70%
2,000
1,000
50%
2,000 100%
Electronic Monitoring Fee
10,000
84,165 842%
2,000
11,850
593%
12,500 625%
10,500, F
Miscellaneous
500
6,102 999%
500
3,207
642%
8,000 999%
7,500! G
Oregon BOPPPS
-
-
-
16,653
40,934
40,934! H
State Miscellaneous
4,300
- 0%
TOTALRESOURCES
6,360,818
6,463,769 102% ;
5,775,278
1,351,507
23% ;
6,192,673 107% ;
417,395;
REQUIREMENTS
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Personnel Services
4,656,363
4,522,266 97%
4,809,644
1,592,162
33%
4,725,787 98%
83,857� 1
Materials and Services
1,828,765
1,686,408 92%
1,764,847
455,991
26%
1,764,847 100% f
Capital Outlay
20,000
- 0%
15,000
0%
15,000 100%
TOTAL REQUIREMENTS
6,505,128
6,208,673 95% ;
6,589,491
2,048,153
31%
6,505,634 99%
83,857:
TRANSFERS
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Transfers In- General Funds
285,189
285,189 100%
285,189
95,060
33%
285,189 100%
Transfer to Vehicle Maint
(120,000)
(120,000) 100%
(62,000)
(15,500)
25%
(62,000) 100%
TOTALTRANSFERS
165,189
165,189 100% ;
223,189
79,560
36%
223,189 100% ;
FUND BALANCE
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Beginning Fund Balance
2,200,000
2,333,720 106%
2,590,000
2,754,005
106%
2,754,005 106%
164,00&
Resources over Requirements
(144,310)
255,096
(814,213)
(696,646)
(312,961)
501,252
Net Transfers - In (Out)
165,189
165,189
223,189
79,560
223,189
0!
TOTAL FUND BALANCE
$ 2,220,879
$ 2,754,005 124%
$ 1,998,976
$ 2,136,919
107%
$ 2,664,233 133%
$665,257;
A State Criminal Justice Commission received more funding for dispersal than anticipated at time of budgeting
B State Dept of Corrections received more funding for dispersal than anticipated at time of budgeting
C Projection based on YTD actuals
D State Dept of Corrections allocated less than anticipated at time of budgeting
E Interest projection based on current investment rate and anticipated cash balances
F Revenue from prior pretrial EM clients more than anticipated at time of budgeting due to account close-out offer made to clients in June -Aug 2019
G Revenue includes miscellaneous refunds, staff uniform overage fees and payment from participants attending a Nov 2019 training event hosted by
Adult P&P
H State makes one payment per biennium to conduct hearings for sanctioned offenders. Will receive both FYI and FY21 biennial payments in FY20.
I Projected Personnel savings based on FY19 and YTD average vacancy rate of 3.2% less anticipated retirement vacation payouts
\)-T ES` �� Budget
SC-
Budget to Actuals Report
Road CIP - Fund 465
FY20 YTD October 31, 2019 (unaudited)
33.3%
Year Complete
Fiscal Year 2019 1
Fiscal Year 2020
RESOURCES
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
State Miscellaneous
853,104
- 0%
1,944,893
0%
1,944,893 100%
Interest on Investments
106,000
261,131 246%
198,000
131,167
66%
260,000 131%
62,000� A
Interfund Payment
F
-
111,560
TOTALRESOURCES
959,104
261,131 27%
2,142,893
242,727
11%
2,204,893 103%
62,000:
REQUIREMENTS
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Materials and Services
73,153
73,153 100%
71,748
23,916
33%
71,748 100%
-
Capital Outlay
8,236,348
5,411,213 66%
13,764,165
1,496,607
11%
13,060,978 95%
703,187! B
TOTAL REQUIREMENTS
8,309,501
5,484,366 66%
13,835,913
1,520,523
11%
13,132,726 95%
703,187:
TRANSFERS
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Transfers In
13,811,725
13,393,963 97%
12,014,914
0%
12,014,914 100%
TOTALTRANSFERS
13,811,725
13,393,963 97%
12,014,914
0%
12,014,914 100%
FUND BALANCE
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Beginning Fund Balance
7,687,037
9,588,827 125%
15,616,536
17,759,555
114%
17,759,555 114%
2,143,0%
Resources over Requirements
(7,350,397)
(5,223,236)
(11,693,020)
(1,277,796)
(10,927,833)
765,187,
Net Transfers - In (Out)
13,811,725
13,393,963
12,014,914
-
12,014,914
0!
TOTAL FUND BALANCE
$14,148,365
$ 17,759,555 126%
$ 15,938,430
$ 16,481,758
103%
7$ 18,846,636 118%
$2,908,206,
A Interest projection based on current investment rate and anticipated cash balances
B Construction delays on the NE 17th St/Negus project will push some expenses to FY
21
Budget to Actuals Report
Road CIP (Fund 465) - Capital Outlay Summary by Project
FY20 YTD October 31, 2019 (unaudited)
33.3%
Year Complete
Fiscal Year 2019 Fiscal Year 2020
Budget Actuals % Budget Actuals % Projection $ Variance
Burgess Road / Day Road Intersection
900,106
658,203
73%u €
Deschutes Market / Dale Road Intersection
1,500,000
1,285,822
86% 1
Erickson Road Paving
468,544
Old Bend Redmond Highway Phase II
3rd Street Drainage Extension
300,000
112,655
38
US 20 at Tumalo
300,000
1,100,000
367% I
300,000
0% €
300,000
100%
Paving Knott Rd
850,286
495,978
58%
S. Canal / Helmholtz Way
714,937
141,751
20% '
800,000
22,085
3% €
685,726
86%
(114,274)
S. Canal - "Six" Corners
798,699
537,724
67% 1
900,000
326,202
36% 1 1
972,904
108%
72,904
Six Corners Irrigation
Tumalo Road /Tumalo Place
406,879
49,123
12 %
769,521
22,566
3 % €
740,579
96 %
1 (28,942)
Quail Road Improvements
100,000
100,000
100% s
La Pine Guardrail Repair
40,099
C Avenue: Hwy 97 to 6th St Improvement
180,746
35,351
20%
300,000
369,705
123%
369,705
123%
69,705
Solar Drive Bridge
160,000
70,334
44%
Old Bend Rdm/Tumalo Rd Inter
346,426
50,355
15% i
625,642
27,284
4% ':
570,150
91 %
(55,492)
Sisemore Bridge
220,000
100,596
46%
632,174
24,789
40/6
619,206
98%
(12,968)
Spring River Bridge Parking Imp
163,776
12,122
12,122
100%
12,122
100%
(0)
NE Negus and 17TH
360,000
221
0%
1,025,472
-
0%
180,000
18%
(845,472)
Paving Ward Road
339,810
681
0%
139,810
679,762
486%
703,244
503%
563,434
Hunnel Rd: Loco Rd to Tumalo Rd
275,000
236
0% 's 1
100,000
36%
1 (175,000)
Cascade Lakes Hwy Bike Facilities MP
39,856
11,856
30%
39,856
100%
Fyrear Rd US 20 to Stevens
300,000
0%
300,000
100
Alfalfa Mkt Rd: Powell Butte Hwy to MP 4
300,000
0% €
300,000
100%
Bend District Local Roads
558,459
0% €
City of LaPine Local Roads
500,600
0%
500,000
100%
US 97 Bend North Corridor
5,000,000
0%
5,000,000
100%
Tumalo Res Rd: OB Riley to Bailey Rd
247,342
0%
247,342
100%
US 20 Ward Rd to Hamby
500,000
0%
500,000
100%
Transportation System Plan Update
250,000
0%
250,000
100%
Gribbling Rd Bridge
60,000
0%,
60,000
100%
Slurry Seal 2020
150,000
150,000
100%
Paving of S. Century Dr
250,000
250,000
Sisemore Rd Canal Piping
46,450
50,000
3,550
Signage Improvements
100,000
0%
60,144
0%
60,144
100%
Guardrail Improvements
100,000
0% €
100,000
0%
100,000
100%
€
Unidentified Improvements
180,633
0%
0%
(180,633)
TOTAL CAPITAL OUTLAY
$ 8,236,348
$ 5,411,213
66%
$13,764,165
$1,496,607
11W I
$13,060,978
95%
($ 703,158)
Budget to Actuals Report
Solid Waste - Fund 610
FY20 YTD October 31, 2019 (unaudited)
33.3%
Year Complete
Fiscal Year 2019
1
Fiscal Year 2020
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Franchise Disposal Fees
6,497,676
6,356,636
98%
6,437,500
1,937,612
30%
6,437,500 100%
A
Private Disposal Fees
2,709,370
2,379,061
88%
2,419,046
921,021
38%
2,419,046 100%
Commercial Disp. Fee
2,042,050
2,060,523
101%
2,252,225
903,925
40%
2,252,225 100%
Franchise 3% Fees
265,000
291,340
110%
265,000
19,422
7%
265,000 100%
2 B
Yard Debris
216,761
268,830
124%
216,761
117,459
54%
216,761 100%
C
Interest
44,000
58,235
132%
59,000
14,132
24%
52,000 88%
(7,000)l D
Miscellaneous
49,955
57,067
114%
48,336
127,731
264%
156,428 324%
108,09Z E
Special Waste
15,000
21,487
143%
15,000
8,243
55%
15,000 100%
Recyclables
18,000
11,063
61%
12,000
4,758
40%
12,000 100%
F
Leases
10,801
1
0%
1
-
0%
1 100%
TOTALRESOURCES
11,868,613
11,504,244
97% ;
11,724,869
4,054,303
35%
11,825,961 101% ;
101,092:
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Personnel Services
2,504,623
2,331,135
93%
2,538,776
802,949
32%
2,413,600 95%
125,176: F
Materials and Services
4,772,159
4,341,881
91%
4,927,163
1,135,990
23%
4,927,163 100%
G
Capital Outlay
173,000
109,681
63%
56,000
11,724
21%
56,000 100%
H
Debt Service
860,938
860,937 100%
862,100
0%
862,100 100%
I
TOTAL REQUIREMENTS
8,310,720
7,643,635
92%
8,384,039
1,950,662
23%
8,258,863 99% ;
125,176;
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
projection %
$ Variance
SW Capital & Equipment Reserve
(4,688,023)
(5,000,029)
107%
(3,296,192)
(783,091)
24%
(3,296,192) 100%
TOTALTRANSFERS
(4,688,023)
(5,000,029)
107% ;
(3,296,192)
(783,091)
24%
(3,296,192) 100% ;
FUND BALANCE
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Beginning Fund Balance
1,730,130
1,938,991
112%
600,000
799,570
133%
799,570 133%
199,570:
Resources over Requirements
3,557,893
3,860,608
3,340,830
2,103,641
3,567,098
226,268!
Net Transfers - In (Out)
(4,688,023)
(5,000,029)
4
(3,296,192)
(783,091)
(3,296,192)
0;
TOTAL FUND BALANCE
$ 600,000
$ 799,570 133%
$ 644,638
$ 2,120,120 329%
$ 1,070,476 166%
$425,838�
A Payments of -$172K High Country Disposal and -$162K Bend Garbage & Recycling for the month of October were not received by closing
B Fees due April 15, 2020
C Revenue is seasonal with higher utilization in the summer months
D Interest projection based on current investment rate and anticipated cash balances
E Includes an unbudgeted sale of loader 7-279 for $95K, CEC LED light incentive and Taylor NW royalty payments
F Projected Personnel savings based on FY19 and YTD average vacancy rate of 4.8%
G Expecting to reach budget with a waste characterization study, seasonal items such as mulching from the Fire Free events, bird control, etc.
H FY19 extended the life of an existing vehicle and did not purchase a second pick-up; FY20 purchased the budgeted gas monitoring equipment
i Principal and interest payments due in Nov and May
,��l�s`�� Budget to Actuals Report
h`
Fair & Expo - Fund 615
FY20 YTD October 31, 2019 (unaudited)
33.3%
Year Complete
Fiscal year 2019
Fiscal Year 2020
RESOURCES
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Events Revenue
655,000
615,300 94%
687,000
171,001
25%
687,000 100%
A
Food & Beverage
540,000
629,875 117%
568,000
98,679
17%
568,000 100%
B
Rights & Signage
105,000
115,650 110%
120,000
19,600
16%
120,000 100%
Storage
83,100
76,735 92%
71,000
20,851
29%
71,000 100%
Horse Stall Rental
1 57,000
71,855 126%
62,000
36,296
59%
62,000 100%
Interfund Payment
30,000
54,573 182%
30,000
10,000
33%
30,000 100%
C
Camping Fee
18,200
19,975 110%
18,000
3,350
19%
18,000 100%
Miscellaneous
1 8,400
6,374 76%
3,500
2,082
59%
3,500 100%
Interest
2,400
(518) -22%
2,000
(1,337) -67%
(2,000) -100%
(4,000)
TOTALRESOURCES
1,499,100
1,589,820 106% ;
1,561,500
360,523
23%
1,557,500 100% ;
(4,000);
REQUIREMENTS
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Personnel Services
1,248,512
1,259,337 101%
1,000,199
385,415
39%
1,000,199 100%
D
Personnel Services - F&B
149,296
149,947 100%
157,430
50,283
32%
157,430 100%
B
Materials and Services
967,441
912,724 94%
795,788
289,456
36%
795,788 100%
D
Materials and Services - F&B
222,500
365,951 164%
410,570
84,766
21%
410,570 100% 1
B
Debt Service
101,136
101,136 100%
100,800
0%
100,800 100%
TOTAL REQUIREMENTS
2,688,885
2,789,095 104% ;
2,464,787
809,920
33%
2,464,787 100% ;
TRANSFERS
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Transfers In - Room Tax
517,996
517,996 100%
409,654
104,557
26%
409,654 100%
Transfers In -County Fair
472,998
49l,000 2fS76
saa,uuu
3UU,000
/b%
sVV,000 r0%o
tya,uuup r-
Transfers In - General Fund
200,000
200,000 100%
200,000
66,664
33%
200,000 100%
Transfers In - Park Fund
30,000
30,000 100%
30,000
7,500
25%
30,000 100%
Transfers Out
(11,791)
(2,947)
25%
(11,791) 100%
TOTALTRANSFERS
1,220,994
1,164,996 95% ;
1,022,863
475,774
47% ;
927,863 91%
(95,000);
FUND BALANCE
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Beginning Fund Balance
(60,285) 999%
80,000
(94,564)
-118%-
(94,564) -118%
(174,564); F
Resources over Requirements
(1,189,785)
(1,199,275)
(903,287)
(449,397)
(907,287)
(4,000)
Net Transfers - In (Out)
E 1,220,994
1,164,996
1,022,863
475,774
927,863
(95,000);
1
TOTAL FUND BALANCE
$ 31,209
($ 94,564) -303%,
$ 199,576
($ 68,187)
-34%
($ 73,988) -37%
($273,564):
A Current year receipts are 24% of budget YTD; prior
year receipts were 24% of budget at this point last year; projections will be developed for
November's report after Event Pro software upgrade completed
B Net earnings from F&B activities YTD are $(37,432).
Monthly fixed costs have a greater impact on earnings during off-season months. Projections
will be developed for November's report after Event Pro software upgrade completed.
C Reimbursement from RV Park for personnel expenditures recorded in F&E.
D Projections will be developed for November's report
E Net proceeds from the County Fair are recorded
in a separate fund and
transferred in at year-end (Current
estimate
of $300k).
F Prior year losses, relative to budget, are compounded into the beginning working capital to start the fiscal
year.
Budget to Actuals Report
RV Park - Fund 618
FY20 YTD October 31, 2019 (unaudited)
33.3%
Year Complete
Fiscal Year 2019 1
Fiscal Year 2020
RESOURCES
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
RV Park Fees < 31 Days
340,200
458,331 135%
405,200
261,732
65%
467,000 115%
61,800: A
Interest on Investments
4,400
12,255 279%
12,000
4,738
39%
13,925 116%
1,925!
Cancellation Fees
k 4,000
12,497 312%
5,000
4,186
84%
8,000 160%
3,000!
RV Park Fees > 30 Days
5,000
11,600 232%
5,000
-
0%
5,000 100%
Washer / Dryer
3,500
4,650 133%
4,000
3,493
87%
6,000 150%
2,000!
Vending Machines
1,500
1,716 114%
3,000
1,564
52%
3,000 100%
Miscellaneous
k -
2,231
2,000
1,504
75%
2,600 130%
600!
Good Sam Membership Fee
2,561
1,500
351
23%
351 23%
(1,149)! B
Good Sam Discounts
k -
(17,220) 999%
-
(7,109)
999% ?
(7,109) 999%
(7,109)� B
TOTALRESOURCES
358,600
488,620 136% ;
437,700
270,458
62% ;
498,767 114% ;
61,067:
REQUIREMENTS
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Materials and Services
298,870
276,007 92%
318,273
108,749
34%
318,273 100%
Debt Service
k 223,101
223,101 100% E
222,100
-
0%
222,100 100%
TOTAL REQUIREMENTS
521,971
499,108 96% ;
540,373
108,749
20% ;
540,373 100% ;
TRANSFERS
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Transfers In - Park Fund
160,000
160,000 100%
160,000
-
0%
160,000 100%
Transfers In - TRT Fund
35,000
8,750
25%
35,000 100%
Transfer Out - RV Reserve
(502,000)
(251,000)
50%
(502,000) 100%
TOTALTRANSFERS
160,000
160,000 100% ;
(307,000)
(242,250)
79%
(307,000) 100% ;
FUND BALANCE
Budget;
Actuals %
Budget
Actuals %
Projection %
$ Variance
Beginning Fund Balance
319,000
443,480 139%
560,000
592,992 106%
592,992 106%
32,992,
Resources over Requirements
(163,371)
(10,488)
(102,673)
161,709
(41,606)
61,067-
Net Transfers - In (Out)
160,000
p
160,000
k
(307,000)
(242,250)
! E
(307,000)
I
01
k
TOTAL FUND BALANCE
$ 315,629
$ 592,992 188%
$ 150,327
$ 512,451 341%
$ 244,386 163%
$94,059,
A 7,473 RV spaces, 57.32% utilization YTD. Prior
year comparable was 7,321
RV spaces, 56.15% utilization YTD.
B The Good Sam incentive program was discontinued during Fail 2019.
o ES� �< Budget to Actuals Report
�-Q%020 ,o
Risk Management - Fund 670
FY20 YTD October 31, 2019 (unaudited)
33.3%
Year Complete
Fiscal Year 2019
Fiscal Year 2020
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Workers' Compensation
1,247,279
1,273,816
102%
1,255,108
436,822
35%
1,255,108 100%
General Liability
1,063,675
1,063,675
100%
1,072,326
351,829
33%
1,072,326 100%
Property Damage
394,291
394,291
100%
392,923
131,974
34%
392,923 100%
Unemployment
280,921
297,540
106%
323,572
250,063
77%
323,572 100%
A
Vehicle
1 195,250
195,250
100%
195,580
67,668
35%
195,580 100%
Interest on Investments
85,000
148,890
175%
137,000
53,773
39%
163,000 119%
26,000, B
Claims Reimbursement
1 269,198
57,073
21%
82,000
68,176
83%
82,000 100%
Skid Car Training
32,000
44,910
140%
34,000
6,030
18%
34,000 100%
Process Fee- Events/ Parades
1 1,800
1,575
88%
2,000
495
25%
2,000 100%
Miscellaneous
500
5
1 %
500
5
1 %
500 100%
Loss Prevention
1 30
30 100%
30
.
0%
30 100%
TOTALRESOURCES
3,569,944
3,477,056
97%
3,495,039
1,366,834
39%
3,521,039 101% ;
26,000:
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Workers' Compensation
1,360,000
1,013,256
75%
1,460,000
309,854
21%
1,460,000 100%
General Liability
900,000
633,248
70%
1,400,000
188,426
13%
1,100,000 79%
300,000! C
Insurance Administration
599,459
529,833
88%
592,059
153,709
26%
570,117 96%
21,942! D
Property Damage
728,638
548,796
75%
400,236
587,957
147%
800,000 200%
(399,764); E
Vehicle
120,000
100,150
83%
150,000
65,580
44%
150,000 100%
Unemployment
1 150,000
37,481
25%
130,000
8,774
7%
110,000 85%
20,000, F
TOTAL REQUIREMENTS
3,858,097
2,862,764
74% ;
4,132,295
1,314,300
32%
4,190,117 101% ;
(57,822);
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Transfers Out - Vehicle Replace
(3,168)
(3,168)
100%
(6,918)
(1,729)
25%
(6,918) 100%
TOTALTRANSFERS
(3,168)
(3,168)
100% ;
(6,918)
(1,729)
25%
(6,918) 100% ;
FUND BALANCE
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Beginning Fund Balance
5,600,000
6,582,283
118%
6,100,000
7,193,407
118%
7,193,407 118% -
1,093,407,
Resources over Requirements
(288,153)
614,292
(637,256)
52,534
(669,078)
(31,822)
Net Transfers - In (Out)
(3,168)
1
(3,168)
d
(6,918)
(1,729)
!
(6,918)
t t
0;
I
TOTAL FUND BALANCE
$ 5,308,679
$ 7,193,407 136%
$ 5,455,826
$ 7,244,213
133%
76,517,411 119%
$1,061,585
A Unemployment collected on first $25K of employee's salary in fiscal year
B Interest projection based on current investment rate and anticipated cash balances
C Claims are difficult to project, but General Liability claims are trending less than budget
D Projected Personnel savings based on 1.00 vacant FTE in July and August, which has been transferred to Administrative Services
E Majority of Fair/Expo roof replacement costs were expected in FY19, but are being incurred in FY20.
F Fewer unemployment claims than anticipated.
Budget to Actuals Report
Health Benefits - Fund 675
FY20 YTD October 31, 2019 (unaudited)
33.3%
Year Complete
Fiscal Year 2019
Fiscal Year 2020
RESOURCES
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Internal Premium Charges
17,054,563
18,051,440 106%
17,411,292
5,841,674
34%
17,525,023 101%
113,731:
COIC Premiums
1,834,000
1,794,789 98%
1,967,021
547,858
28%
1,800,000 92%
(167,021)!
Retiree / COBRA Premiums
1,280,000
1,144,088 89%
1,433,000
277,937
19%
1,200,000 84%
(233,000)
Employee Co -Pay
963,000
1,016,748 106%
1,041,120
358,295
34%
1,074,884 103%
33,764�
Interest
220,000
366,207 166%
346,000
133,397
39%
410,000 118%
64,000!
Prescription Rebates
60,000
148,847 248%
75,000
45,389
61%
75,000 100%
Claims Reimbursement & Other
177,557
45,000
750
2%
45,000 100%
TOTAL RESOURCES
21,411,563
22,699,675 106% ;
22,318,433
7,205,301
32%
22,129,907 99%
(188,526);
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Health Benefits
19,559,777
17,493,075
89%
18,550,836
4,801,804
26%
18,900,836 102%
(350,000): A
Deschutes On -Site Pharmacy
2,284,744
2,514,038
110%
2,242,104
741,768
33%
2,242,104 100%
A
Deschutes On -Site Clinic
1,114,864
1,045,588
94%
1,141,691
3113342
27%
1,141,691 100%
A
Wellness
184,870
158,384
86%
180,380
63,872
35%
180,380 100%
A
TOTAL REQUIREMENTS
23,144,255
21,211,086
92% ;
22,115,011
5,918,786
27%
22,465,011 102% ;
(350,000);
FUND BALANCE
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Beginning Fund Balance
16,051,586
15,075,316
94%
16,106,294
16,563,905
103% -
16,563,905 103%
457,611,
Resources over Requirements
(1,732,692)
1,488,590
203,422
1,286,515
(335,104)
(538,526)'
Net Transfers - In (Out)
-
-
-
-
-
0.,
TOTAL FUND BALANCE : $ 14,318,894 $ 16,563,905 116% $ 16,309,716 $ 17,850,420 109% ; $ 16,228,801 100% ($80,915):
A Amounts are paid 1 month in arrears; projection compared to historical costs for reasonableness
\31ES` Budget to Actuals Report
911 - Fund 705
FY20 YTD October 31, 2019 (unaudited)
33.3%
Year Complete
Fiscal Year 2019 1
Fiscal Year 2020
RESOURCES
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Property Taxes - Current Yr
8,311,833
8,426,089 101%
8,809,419
229,998
3%
8,782,719 100%
(26,700): A
Telephone User Tax
890,000
955,187 107%
900,000
-
0%
900,000 100%
B
Police RMS User Fees
300,680
335,192 111%
250,000
36,770
15%
250,000 100%
C
Interest
200,000
205,570 103%
157,000
52,657
34%
212,000 135%
55,000, D
State Reimbursement
125,000
162,900 130%
125,000
0%
125,000 100%
E
Property Taxes - Prior Yr
110,000
108,419 99%
100,000
188,868
189%
228,091 228%
128,091 F
Data Network Reimbursement
50,000
106,592 213%
55,000
0%
55,000 100%
Contract Payments
51,300
175 0%
51,300
0%
51,300 100%
C
User Fee
180,000
141,980 79%
73,680
2,156
3%
73,680 100%
C
Property Taxes - Jefferson Co.
30,000
33,453 112%
30,000
388
1%
30,000 100%
Miscellaneous
11,200
38,757 346%
11,951
3,728
31%
11,951 100%
TOTALRESOURCES
10,260,013
10,514,313 102% ;
10,563,350
514,564
5%
10,719,741 101% ;
156,391:
REQUIREMENTS Budget Actuais %
Budget
Actuals
%
Projection % $ Variance
Personnel Services 7,646,307 6,743,116 88%
7,462,575
2,349,971
31%
6,907,764 93% 554,811 G
Materials and Services 3,370,357 3,297,619 98%
3,387,761
1,211,088
36%
3,387,761 100%
Capital Outlay 2,362,400 529,377 22%
1,400,000
86,608
6%
1,400,000 100%
TOTAL REQUIREMENTS 13,379,064 10,570,113 79%
12,250,336
3,647,666
30% `.
11,695,525 95% 554,811:
FUND BALANCE Budget Actuals %
Budget
Actuals
%
Projection % $ Variance
Beginning Fund Balance 8,625,000 8,660,615 100%
7,753,706
8,604,816
l l%
81604,015 i i 1% 851,1091
Resources over Requirements (3,119,051) (55,800)
(1,686,986)
(3,133,102)
(975,784) 711,202
Net Transfers - In (Out)
0'
TOTAL FUND BALANCE $ 5,505,949 $ 8,604,816 156%
$ 6,066,720
$ 5,471,713
90%
$ 7,629,031 126% $1,562,311:
Actual 19-20 TAV is a 5.36% increase compared to FY 18-19 vs. 5.5% budgeted
A Telephone maintenance reimbursements are received in a lump sum by
early spring
B Billings sent at the end of March, revenue expected in early May
C Interest projection based on current investment rate and anticipated cash balances
D State GIS reimbursements are received quarterly
F TDS Baja deferred billing credits per ORS 305.286 in addition to settlement
payment expected in October 2019
G Projected Personnel savings based on FY19 and YTD average vacancy
rate of 8.2%%
a 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 BOCC Monday Meeting of December 2, 2019
DATE: November 21, 2019
FROM: Greg Munn, Finance, 541-388-6559
TITLE OF AGENDA ITEM:
PERS Funding Strategy Update
BACKGROUND AND POLICY IMPLICATIONS:
This is an update to the Board on strategies to fund future PERS costs following the work
session presentation on November 12, 2019. Materials will be presented at the time of the
work session.
FISCAL IMPLICATIONS:
Ncn
ATTENDANCE:
Greg Munn, CFO.
PERS Side Account and Employer Incentive Fund Update 12.02.19
EIF Application
• Application opened at 10 am on 12/2/19, completed and submitted at 10:01 am and approved at 10:30
am.
• $83.5M of $100M funds remaining.
• Applied for $4,991,132 (maximum) in 25% matching funds.
• County deposit required to achieve maximum EIF match = $19,964,526.
PERS Reserve
• Uncommitted reserves = $15.3M.
• FY20 budget is buying down rates by 4% at a cost of $3.3M to reserves. (1.43% in FY18, 0.65% in FY19)
• General Fund has contributed $2M annually per year last several years.
Health Insurance Reserve
• Projected FY20 ending fund balance = $16.3M.
• Legal claims reserve per actuary = $2.1M. Includes 20% margin for DOC services.
• Contingency reserve policy considering two times legal reserve.
• Side account returns credited back to departments/programs through reduced PERS rates charged
against payroll projected at 0.65% per year and $10.8M over 20 years on $5M investment and 25% state
match.
• Since returns on Health reserve funds can create reduction in costs to department associated with the
self -insured program, the language in ORS 731.036 can't be read to prohibit investing excess reserve
funds from the County's self -insured health insurance program into a PERS side account.
County Investment Portfolio
Side Account Rate Credit
• Maximum side account contribution of $25M projected to create 2.62% rate credit over 20 year
amortization period.
• Rate credit can start 07.01.20 with actuarial valuation otherwise 07.01.21.
• Actual side account amount can be different from applied for estimated amount.
Budget Considerations
• If rate offset to begin in either 2020 or 2021 then FY20 budget supplemental and public hearing
required.
• If rate offset to begin in 2022 then no FY20 budget action required (the transfer appropriation will be
included in the FY21 budget).
E S c�G
z
t` 2
o' 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 BOCC Monday Meeting of December 2, 2019
DATE: November 22, 2019
FROM: Whitney Hale, Administrative Services, 541-330-4640
TITLE OF AGENDA ITEM:
Arts & Culture Grant Review
RECOMMENDATION & ACTION REQUESTED:
Award 2020 Arts & Culture program grants.
BACKGROUND AND POLICY IMPLICATIONS:
During the FY 2020 Video Lottery Fund allocation process, the Board of Commissioners
set aside $20,000 to fund the grant program dedicated to supporting art and cultural
initiatives in Deschutes County.
Through this program, grants are offered to local non-profit organizations that 1) seek to
increase arts and culture opportunities in Deschutes County; 2) make arts and culture
education available to Deschutes County residents; and/or 3) contribute to the local
economy.
17 applications were submitted in response to the 2020 solicitation and all funding
requests total $68,371.
During the December 2 board meeting, staff will provide an assessment of the
applications and the Board will evaluate the requests and determine awards.
ATTENDANCE: Whitney Hale, Communications Director
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o� 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 BOCC Monday Meeting of December 2, 2019
DATE: November 22, 2019
FROM: Peter Gutowsky, Community Development, 541-385-1709
TITLE OF AGENDA ITEM:
Preparation for Deliberations: Religious Institution Text Amendments
BACKGROUND AND POLICY IMPLICATIONS:
The Board conducted a public hearing on November 13, 2019 to consider several amendments to
Deschutes County Code (DCC) Title 18, County Zoning, Title 19, Bend Urban Area Zoning, and Title
23, Comprehensive Plan through file numbers 247-19-000512-PA/513-TA. The purpose of the
amendments is to address potential conflicts with the Religious Land Use and Institutionalized
Persons Act (RLUIPA). The current county code was determined to be noncompliant with RLUIPA in
the most -recent Shepherdsfield Church Land Use Board of Appeals (LUBA) decision and requires an
amendment to correct the issue. The Board will deliberate on this issue on December 2, 2019.
FISCAL IMPLICATIONS: None.
ATTENDANCE: Peter Gutowsky, Planning Manager, Adam Smith, Assistant Legal Counsel
REVIEWED
LE AL COUNSEL
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
An Ordinance Amending Deschutes County Code
Title 18, Deschutes County Zoning, Title 19, Bend
Urban Area Zoning Ordinance, and Title 23, the
Deschutes County Comprehensive Plan, to ensure
equal treatment of religious institutions per the
Religious Land Use and Institutionalized Persons Act
(RLUIPA) of 2000.
* ORDINANCE NO. 2019-018
WHEREAS, the Deschutes County Community Development Department (CDD) initiated amendments
(Planning Division File No. 247-19-000512-PA/513-TA) to the Deschutes County Comprehensive Plan, and to
the Deschutes County Code (DCC) Title 18, 19, and 23 to ensure equal treatment of religious institutions and
assemblies per the Religious Land Use and Institutionalized Persons Act of 2000 (RLUIPA); and
WHEREAS, the Deschutes County Planning Commission considered this matter after a duly noticed
public hearing on August 8, 2019, with continuations to August 22, 2019, and September 12, 2019 and reviewed
the proposed changes on October 10, 2019, and forwarded to the Deschutes County Board of County
Commissioners ("Board"), with no formal recommendation; and
WHEREAS, the Board considered this matter after a duly noticed public hearing on November 13,
2019, and concluded that the public will benefit from the proposed changes to the Deschutes County
Comprehensive Plan, and Deschutes County Code ("DCC") Titles 18, 19, and 23;
NOW, THEREFORE,
THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON, ORDAINS
as follows:
Section 1. AMENDMENT. DCC 18.04. Title, Purpose, and Definitions, is amended to read as
described in Exhibit "A", attached hereto and by this reference incorporated herein, with new language
underlined and language to be deleted in strike' Meet•'
Section 2. AMENDMENT. DCC 18.08. Basic Provisions, is amended to read as described in Exhibit
"B", attached hereto and by this reference incorporated herein, with new language underlined and language to be
deleted in stfiketh f,.,,g .
PAGE 1 OF 4 - ORDINANCE NO.2019-018
Section 3. AMENDMENT. DCC 18.16. Exclusive Farm Use Zone, is amended to read as described in
Exhibit "C", attached hereto and by this reference incorporated herein, with new language underlined and
language to be deleted in stfikethf000.
Section 4. AMENDMENT. DCC 18.32. Multiple Use Agricultural Zone, is amended to read as
described in Exhibit "D", attached hereto and by this reference incorporated herein, with new language
underlined and language to be deleted in strike' ottgh
Section 5. AMENDMENT. DCC 18.60. Rural Residential Zone, is amended to read as described in
Exhibit "E", attached hereto and by this reference incorporated herein, with new language underlined and
language to be deleted in stfikeAffeiigh.
Section 6. AMENDMENT. DCC 18.65. Rural Service Center Zone, is amended to read as described in
Exhibit "F", attached hereto and by this reference incorporated herein, with new language underlined and
language to be deleted in st+ikethfe gh.
Section 7. AMENDMENT. DCC 18.66. Terrebonne Rural Community Zoning Districts, is amended to
read as described in Exhibit "G", attached hereto and by this reference incorporated herein, with new language
underlined and language to be deleted in s*r-ik@t Feat".
Section 8. AMENDMENT. DCC 18.67. Tumalo Rural Community Zoning Districts, is amended to
read as described in Exhibit "H", attached hereto and by this reference incorporated herein, with new language
underlined and language to be deleted in stFik@thfe g-h
Section 9. AMENDMENT. DCC 18.74. Rural Commercial Zone, is amended to read as described in
Exhibit "I", attached hereto and by this reference incorporated herein, with new language underlined and
l ang'uage lV Ue Uell�leU - .TCri through.
Section 10. AMENDMENT. DCC 18.80. Airport Safety Combining Zone, is amended to read as
described in Exhibit "J", attached hereto and by this reference incorporated herein, with new language
underlined and language to be deleted in str4 ethfoicigh
Section 11. AMENDMENT. DCC 18.88. Wildlife Area Combining Zone, is amended to read as
described in Exhibit "K", attached hereto and by this reference incorporated herein, with new language
underlined and language to be deleted in strike r .-eiig>
Section 12. AMENDMENT. DCC 18.108. Urban Unincorporated Community Zone - Sunriver, is
amended to read as described in Exhibit "L", attached hereto and by this reference incorporated herein, with
new language underlined and language to be deleted in stfi L4>,,.,.ug .
Section 13. AMENDMENT. DCC 18.110. Resort Community Zone - Sunriver, is amended to read as
described in Exhibit "M", attached hereto and by this reference incorporated herein, with new language
underlined and language to be deleted in sti4ke*r,,.,,,,g
Section 14. AMENDMENT. DCC 18.116. Supplementary Provisions, is amended to read as described
in Exhibit "N", attached hereto and by this reference incorporated herein, with new language underlined and
language to be deleted in st-ikL41ffe,,,,r>1
Section 15. AMENDMENT. DCC 18.124. Site Plan Review, is amended to read as described in
Exhibit "O", attached hereto and by this reference incorporated herein, with new language underlined and
language to be deleted in st -iket i foi,g .
PAGE 2 OF 4 - ORDINANCE NO.2019-018
Section 16. AMENDMENT. DCC 18.128. Conditional Use is amended to read as described in Exhibit
"P", attached hereto and by this reference incorporated herein, with new language underlined and language to be
deleted in str-iket4e g-h
Section 17. AMENDMENT. DCC 19.04. Title, Compliance, Applicability, and Definitions, is
amended to read as described in Exhibit "Q", attached hereto and by this reference incorporated herein, with
new language underlined and language to be deleted in st ikethEet gh
Section 18. AMENDMENT. DCC 19.08. Establishment of Zones and Zoning Maps, is amended to
read as described in Exhibit "R", attached hereto and by this reference incorporated herein, with new language
underlined and language to be deleted in striket' feug-h.
Section 19. AMENDMENT. DCC 19.12. Urban Area Reserve Zone, is amended to read as described
in Exhibit "S", attached hereto and by this reference incorporated herein, with new language underlined and
language to be deleted in str4ketIffe gh
Section 20. AMENDMENT. DCC 19.20. Suburban Low Density Residential Zone, is amended to read
as described in Exhibit "T", attached hereto and by this reference incorporated herein, with new language
underlined and language to be deleted in striket' atigh.
Section 21. AMENDMENT. DCC 19.22. Westside Transect Zone, is amended to read as described in
Exhibit "U", attached hereto and by this reference incorporated herein, with new language underlined and
language to be deleted in str-iketlffe gh.
Section 22. AMENDMENT. DCC 19.28. Urban Standard Residential Zone, is amended to read as
described in Exhibit "V", attached hereto and by this reference incorporated herein, with new language
,µnderl:ned and lan lg., age to be deleted in sst,-ikeetiffo l
.�gw gib__.
Section 23. AMENDMENT. DCC 19.80. Off -Street Parking and Loading, is amended to read as
described in Exhibit "W", attached hereto and by this reference incorporated herein, with new language
underlined and language to be deleted in str ket' hough
Section 24. AMENDMENT. DCC 19.88. Provisions Applying to Special Use Standards, is amended to
read as described in Exhibit "X", attached hereto and by this reference incorporated herein, with new language
underlined and language to be deleted in stµket' foug .
Section 25. AMENDMENT. DCC 19.92. Interpretations and Exceptions, is amended to read as
described in Exhibit "Y", attached hereto and by this reference incorporated herein, with new language
underlined and language to be deleted in strikethfei g .
Section 26. AMENDMENT. DCC Title 23.01.010, Introduction, is amended to read as described in
Exhibit "Z", attached hereto and by this reference incorporated herein, with new language underlined and
language to be deleted in str-ike4lffough.
Section 27. AMENDMENT. Deschutes County Comprehensive Plan Chapter 2, Resource
Management, is amended to read as described in Exhibit "AA", attached hereto and by this reference
incorporated herein, with new language underlined and language to be deleted in str4keth hough
Section 28. AMENDMENT. Deschutes County Comprehensive Plan Chapter 3, Rural Growth
Management, is amended to read as described in Exhibit "BB", attached hereto and by this reference
incorporated herein, with new language underlined and language to be deleted in str-iketlffeogh.
PAGE 3 OF 4 - ORDINANCE NO.2019-018
Section 29. AMENDMENT. Deschutes County Comprehensive Plan Chapter 5, Supplemental
Sections, is amended to read as described in Exhibit "CC", attached hereto and by this reference incorporated
herein, with new language underlined and language to be deleted in str4ket ,.o gh
Section 30. AMENDMENT. Deschutes County Comprehensive Plan Chapter 5.12, Supplementary
Section — Legislative History, is amended to read as described in Exhibit "DD", attached hereto and by this
reference incorporated herein, with new language underlined and language to be deleted in strivh
Section 31. FINDINGS. The Board adopts as its findings in support of this decision, Exhibit "EE",
attached and incorporated by reference herein.
Dated this of , 2019 BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
ATTEST:
Recording Secretary
Date of 1st Reading
Date of 2nd Reading:
PHILIP G. HENDERSON, Chair
PATTI ADAIR, Vice Chair
ANTHONY DeBONE, Commissioner
day of , 2019.
day of , 2019.
Record of Adoption Vote:
Commissioner Yes No Abstained Excused
Philip G. Henderson
Patti Adair
Anthony DeBone
Effective date: day of , 2019.
PAGE 4 OF 4 - ORDINANCE NO.2019-018
A
MEMORANDUM
TO: Deschutes County Board of County Commissioners ('Board")
FROM: Peter Gutowsky, Plannng Manager
DATE: November 22, 2019
SUBJECT: Religious Institution Amendments - Deliberations
\r i .r ei !i r;rl i'
The Board conducted a public hearing on November 13, 2019 to consider several
amendments to Deschutes County Code (DCC) Title 18, County Zoning, Title 19, Bend Urban
Area Zoning, and Title 23, Comprehensive Plan through file numbers 247-19-000512-PA/513-
TA. The purpose of the amendments is to address potential conflicts with the Religious Land
Use and Institutionalized Persons Act (RLUIPA). The current county code was determined to
be noncompliant with RLUIPA in the most -recent Shepherdsfield Church Land Use Board of
Appeals (LUBA) decision and requires an amendment to correct the issue.'
I. HEARING TESTIMONY
The Board received testimony from John and Ben Schimmoller, who asked the Board to allow
religious institutions in Deschutes County in the broadest scope possible. They also
requested the Board consider removing limitations on religious institutions in the Wildlife
Area Combining Zone - Bend/La Pine Deer Migration Range. Religious institutions are
currently allowed in those subzone, although there are very specific siting requirements in
place.
Staff recommends the Board consider this request in a subsequent amendment. The current
scope of the amendments is targeted toward ensuring equal treatment of religious and
secular uses. This additional request would require staff to analyze the County Code for
substantial burden requirements, which requires substantive changes to the findings and
ESEEZ, and would likely warrant re -notice to DLCD. Following their testimony, the Board
1 Central Oregon LandWatch v. Deschutes County and Shepherd. LUBA Decision No. 2018-095.
https://www.oregon.gov/LUBA/docs/Opinions/2018/12-18/18095.pdf
2 Economic, Social, Environmental, Energy Analysis per State Land Use Goal 5.
11 7 NW Lafayette Avenue, Bend, Oregon 97703 1 P.O. Box 6005, Bend, OR 97708-6005
(541) 388 6575 cdd@desc lutes .org wwvv.deschutes.org/cd
chose to close the oral and the written record. The Board is scheduled to deliberate on the
proposed text amendment on December 2, 2019.
II. ISSUES FOR BOARD INTERPRETATION
Staff seeks direction on two interpretive issues: definitional options for "Religious Assembly
or Institution" and adding conditions of approval language for religious and secular
assemblies in the Wildlife Area Combining Zone.
1. Definitional Options for "Religious Assembly or Institution"
There are four options to consider. Option 1 is the most expansive.
o Option 1 - Exhibit A(1) and Q(1) in Ordinance:
"Religious Institution or Assembly" means, so long as having public charity status as a
religious assembly or institution established with the Internal Revenue Service, either
(consistent with ORS 215.441(1)) a church, synagogue, temple, mosque, chapel,
meeting house, or other nonresidential place of worship, or (consistent with 42 USCA §
2000cc-5(7)(B)) the use, building, or conversion of real property for the purpose of
religious exercise.
o Vption 2 - Exhibit At2) aid Q(2) in Or dii�ai�%e
"Religious Institution or Assembly" means the use, building, or conversion of real
property for the purpose of religious exercise, as consistent with ORS 215.441(1)).
o Option 3 - Exhibit A(3) and Q(3) in Ordinance:
"Religious Institution orAssembly"means church, synagogue, temple, mosque, chapel,
meeting house or other nonresidential place of worship" consistent with ORS
215.441(1)).
o Option 4 - Exhibit A(4) and Q(4) in Ordinance:
"Religious Institution or Assembly" means institutions that have nonprofit status as
religious institutions established with the Internal Revenue Service that primarily
provide meeting areas for religious assemblies. Examples include churches, temples,
synagogues, and mosques.
2. Additional Language Regarding Conditions of Approval
The Board has discretion to include conditions of approval that limit any religious and
secular assembly's operation located in the Wildlife Area Combining Zone. For
File No 247-19-000512-PA/513-TA RLUIPA Amendments Page 2 of 4
context, the Board applied conditions limiting the number of wedding events at
Shepherdsfield Church due to infrastructure limitations. As noted in the underlined
text below in Option 1, draft language can explicitly state the County's ability to
implement conditions in order to reduce impacts to wildlife habitat associated with
light, noise, and traffic, while treating all assemblies equally as required by RLUIPA.
o Option 1 - Exhibit K(1) in Ordinance
DCC 18.88.040(A). Except as provided in DCC 18.88.040(8), in a zone with which the WA
Zone is combined, the conditional uses permitted shall be those permitted
conditionally by the underlying zone subject to the provision of the Comprehensive
Plan, DCC 18.128 and other applicable sections of this title. To minimize impacts to
wildlife habitat the County may include conditions of approval limiting the
duration frequency, seasonality, and total number of all outdoor
assemblies occurring_ in the WA Zone whether or not such outdoor
assemblies are public or private secular or religious.
o Option 2 - Exhibit K(2) in Ordinance:
No additional language added.
111111. NEXT STEPS
At the conclusion of the meeting, the Board can choose one of the following options:
• Deliberate on the proposed amendments, provide recommendations on issues for
interpretation, and propose a first reading on November 25, 2019.
• Other action as determined by the Board.
ATTACHMENTS
Draft Ordinance 2019-018
Exhibit A(1): Chapter 18.04 Title, Purpose, and Definitions
Exhibit A(2): Chapter 18.04 Title, Purpose, and Definitions
Exhibit A(3): Chapter 18.04 Title, Purpose, and Definitions
Exhibit A(4): Chapter 18.04 Title, Purpose, and Definitions
Exhibit B: Chapter 18.08 Basic Provisions
Exhibit C: Chapter 18.16 Exclusive Farm Use Zone
Exhibit D: Chapter 18.32 Multiple Use Agricultural Zone
Exhibit E: Chapter 18.60 Rural Residential Zone
Exhibit F: Chapter 18.65 Rural Service Center - Urban Unincorporated Community Zone
File No 247-19-000512-PA/513-TA RLUIPA Amendments Page 3 of 4
Exhibit G: Chapter 18.66 Terrebonne Rural Community Zoning Districts
Exhibit H: Chapter 18.67 Tumalo Rural Community Zoning Districts
Exhibit I: Chapter 18.74 Rural Commercial Zone
Exhibit J: Chapter 18.80 Airport Safety Combining Zone
Exhibit K(1): Chapter 18.88 Wildlife Area Combining Zone
Exhibit K(2): Chapter 18.88 Wildlife Area Combining Zone
Exhibit L: Chapter 18.108 Urban Unincorporated Community Zone - Sunriver
Exhibit M: Chapter 18.110 Resort Community Zone
Exhibit N: Chapter 18.116 Supplementary Provisions
Exhibit O: Chapter 18.124 Site Plan
Exhibit P: Chapter 18.128 Conditional Uses
Exhibit Q(1): Title 19, Bend Urban Area Definitions
Exhibit Q(2): Title 19, Bend Urban Area Definitions
Exhibit Q(3): Title 19, Bend Urban Area Definitions
Exhibit Q(4): Title 19, Bend Urban Area Definitions
Exhibit R: Chapter 19.08 Establishment of Zones
Exhibit S: Chapter 19.12 Urban Area Reserve Zone
Exhibit T: Chapter 19.20 Suburban Low Density Residential Zone
Exhibit U: Chapter 19.22 Westside Transect Zone
Exhibit V: Chapter 19.28 Urban Standard Residential Zone
Exhibit W: Chapter 19.80 Off Street Parking and Loading
Exhibit X: Chapter 19.88 Provisions Applying to Special Use Standards
C.. tom; k;4- V. ('L.- pter 1 [� 02 In+erp,-+-i+inns- -ink Cvi-nn+innc
Lnl Ilull i 1.1IQ t.lL I L; II IICI LJI cIQUVI IJ QI IU L/I,CNII VI IJ
Exhibit Z: Title 23, Chapter 23.01
Exhibit AA: Comprehensive Plan Chapter 2.6 Wildlife
Exhibit BB: Comprehensive Plan Chapter 3.5 Natural Hazards
Exhibit CC: Comprehensive Plan Chapter 5.2 Glossary
Exhibit DD: Comprehensive Plan Ch. 5.12 Amendment Summary
Exhibit EE: Staff Findings and ESEE
File No 247-19-000512-PA/513-TA RLUIPA Amendments Page 4 of 4