2020-113-Minutes for Meeting February 26,2020 Recorded 3/26/2020�0TES CO
BOARD OF
COMMISSIONERS
1300 NW Wall Street, Bend, Oregon
(541 ) 388-6570
Recorded in Deschutes County
Nancy Blankenship, County Clerk CJ2020-1 13
Commissioners' Journal 03/26/2020 3:20:14 PM
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Q 2020-113
FOR RECORDING STAMP ONLY
10:00 AM WEDNESDAY, EE6RUARY 26, 2020 BARNES & SAWYER ROOMS
Present were Commissioners Patti Adair and Phil Henderson, Commissioner DeBone was
absent/excused. Also present were Tom Anderson, County Administrator; Erik Kropp, Deputy County
Administrator; David Doyle, County Counsel; and Sharon Keith, Board Executive Assistant. Several
citizens and no identified representatives of the media were in attendance.
This meeting was audio and video recorded and can be accessed at the Deschutes County
Meeting Portal website http://deschutescountyor.igm2.com/Citizens/Default.aspx
CALL TO ORDER: Chair Adair called the meeting to order at 10:00 am
PLEDGE OF ALLEGIANCE:
CITIZEN INPUT:
Commissioner Adair stressed the importance of annual flu shots.
CONSENT AGENDA: Before the Board was Consideration of Approval of the
Consent Agenda.
BOCC MEETING FEBRUARY 26, 2020 PAGE 1 OF 8
HENDERSON: Move approval
ADAIR: Second
VOTE: HENDERSON: Yes
Absent, excused
Chair votes yes. Motion Carried
Consent Agenda Items:
1. Consideration of Board Signature of Resolution No. 2020-008, a Resolution to
Acquire Right of Way for Construction of Road Improvements on Old Bend
Redmond Hwy and Tumalo Road
2. Consideration of Board Signature of Resolution No. 2020-009, a Resolution to
Acquire Right of Way for Construction of Road Improvements on Tumalo
Road and Tumalo Place
3. Approval of Minutes of the February 3, 2020 BOCC Meeting
4. Approval of Minutes of the February 5, 2020 BOCC Meeting
ACTION ITEMS:
5. Consideration of Chair Signature of Document No. 2020-083, a Notice of
Intent to Award Contract for the Paving of Alfalfa Market Road: Powell
Butte Hwy to MP 4 Project to Knife River Corporation
County Engineer Cody Smith presented the document for consideration and
reported on the project. Four bids were received and Knife River
Corporation was the low qualified bidder.
HENDERSON: Move approval
ADAIR: Second
VOTE: HENDERSON: Yes
DEBONE: Absent, excused
ADAIR: Chair votes yes. Motion Carried
BOCC MEETING FEBRUARY 26, 2020 PAGE 2 OF 8
6. Consideration of Chair Signature of Document No. 2020-085, a Notice of
Intent to Award.Contract for the Slurry Seal - Bend Maintenance Zone
Project to Pave Northwest, Inc.
County Engineer Smith presented the document for consideration and
reported on the project. Four bids were received and Pave Northwest, Inc.
was the low qualified bidder.
HENDERSON: Move approval
ADAIR: Second
VOTE: HENDERSON: Yes
DEBONE: Absent, excused
ADAIR: Chair votes yes. Motion Carried
7. Consideration of Chair Signature of Document No. 2020-174, a Notice of
Intent to Award Contract for Negus Recycling and Transfer Facility
Design and Construction Management Services
Director of the Department of Solid Waste Timm Schimke presented the
document for consideration and reported on the project. Three bids were
received and Civil and Environmental Consultants, Inc. was the low qualified
bidder.
HENDERSON: Move approval
ADAIR: Second
VOTE: HENDERSON: Yes
DEBONE: Absent, excused
ADAIR: Chair votes yes. Motion Carried
BOCC MEETING FEBRUARY 26, 2020 PAGE 3 OF 8
8. Treasurer and Finance Report
Chief Financial Officer Greg Munn presented the recent treasurer and
finance report. A copy of the report is attached to the minutes. Mr. Munn
reviewed future PERS costs for Deschutes County. Mr. Munn introduced
Arielle Samuel, Health Services who presented the Health department's
process improvement plans.
9. CONSIDERATION OF SECOND READING: Ordinance No. 2020-002,
Redmond UGB Amendment
Community Development Department Planner Cynthia Smidt presented the
Ordinance in consideration of second reading. The first reading was
conducted by the Board on February 12.
HENDERSON: Move second reading of Ordinance No. 2020-002
by title only
ADAIR: Second
VOTE: HENDERSON: Yes
DEBONE: Absent, excused
ADAIR: Chair votes yes. Motion Carried
Commissioner Adair read the Ordinance by title only.
HENDERSON: Move adoption of Ordinance No. 2020-002
ADAIR: Second
VOTE: HENDERSON: Yes
DEBONE: Absent, excused
ADAIR: Chair votes yes. Motion Carried
This ordinance will be effective on May 26, 2020.
BOCC MEETING FEBRUARY 26, 2020 PAGE 4 OF 8
10.CONSIDERATION OF SECOND READING: Ordinance No. 2020-003, City of
Bend Plan Amendment for Sewer to Outback Facility
Community Development Department Planner Matt Martin presented the
Ordinance in consideration of second reading. The first reading was
conducted by the Board on February 12.
HENDERSON: Move second reading of Ordinance No. 2020-003
by title only
ADAIR: Second
VOTE: HENDERSON: Yes
DEBONE: Absent, excused
ADAIR: Chair votes yes. Motion Carried
Commissioner Adair read the Ordinance by title only.
HENDERSON: Move adoption of Ordinance No. 2020-003
ADAIR: Second
VOTE: HENDERSON: Yes
DEBONE: Absent, excused
ADAIR: Chair votes yes. Motion Carried
This ordinance will be effective on May 26, 2020.
RECESS: At the time of 11:32 a.m. the Board took a recess and reconvened in
the Allen Conference Room at 2:00 p.m.
EXECUTIVE SESSION:
At the time of 2:04 p.m. the Board went into Executive Session under ORS 192.660
BOCC_ MEETING FEBRUARY 26, 2020 PAGE 5 OF 8
(2) (e) Real Property Negotiations. The Board came out of Executive Session at 2:35
p.m.
At the time of 2:36 p.m., the Board went into Executive Session under ORS 192.660
(2) (h) Litigation. The Board came out of Executive Session at 3:02 p.m.
OTHER ITEMS:
• Commissioner Adair and Henderson identified a number of concerns
regarding operations of the Deschutes County Fairgrounds.
* Commissioner Adair inquired as to signage in the parking lot;
County Counsel Doyle will check and report back.
* Commissioner Adair stated that she is aware of complaints regarding
automated phone call answering; she feels that an actual person should
answer the phones.
* Commissioner Adair is curious as to metrics associated with
marketing efforts and fiscal outcomes.
* Commissioner Adair would like to know what efforts DCF&E staff
employed to retain the Columbia Circuit Rodeo; and what efforts are being
employed to retain current events.
* Commissioner Adair inquired as to operations by the maintenance
crew, and questioned why the arena fence has not been painted for a
number of years.
* Commissioner Adair feels that the food service at some of the events
needs to be improved.
* Commissioner Adair questions why the new Director is meeting with
the retired Director; feeling that the Fair needs to move ahead in a new
direction.
BOCC MEETING FEBRUARY 26, 2020 PAGE 6 OF 8
* Commissioner Adair noted her frustration with the apparent delay in
formulating a plan for traffic improvements; noting that this issue was
previously identified by the Board as a priority.
* Commissioner Adair noted that the financial reports indicate that
food and beverage projections are trending down.
* Commissioner Adair questioned whether the dedicated portion of
the 1 % TRT is resulting in an actual positive return on investment. Since it is
almost March, it is imperative to talk about this and more dynamic
programs should be brought in.
* Commissioner Adair noted that DCF&E staff need to focus more on
events that offer opportunities for children.
* Commissioner Henderson has many of the same concerns noted by
Commissioner Adair, and reminded all that he most recently discussed those
concerns at the BOCC Retreat in January.
* Commissioner Henderson is also concerned as to why the new
Director is meeting with the retired Director.
* Commissioner Henderson expressed concern with what appears to
be ongoing staffing conflicts and the lack of a traffic plan, noting that he has
been clear with County staff for quite some time that something needs to be
developed to address the traffic issues.
* Commissioner Henderson suggests an audit of costs associated with
operation of the Fair.
* Mr. Anderson assured the Board that he hears and understands
their concerns and that he will immediately consult with the new Director to
start addressing the stated concerns.
* Regarding why the new Director has had meetings with the retired
Director, Mr. Anderson noted that the retired Director is now employed by a
company that books large events into facilities such as the DCF&E, the
Riverhouse and other event venues.
BOCC MEETING FEBRUARY 26, 2020 PAGE 7 OF 8
• County Administrator Anderson reported that 35 applicants were received
for the Property Manager position and he has reviewed all resumes. Mr.
Anderson inquired whether the Board wants to participate in the interviews.
Commissioner Henderson asked to be included.
Being no further items to come before the Board, the meeting was adjourned at 3:18 p.m.
) for the Deschutes Count Board of
DATED this --F Day o � 2020 y
Commissioners. 1)
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ANTHONY EQ VICE CHAIR
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PHILIP G. HENDERSON, COMMISSIONER
BOCC MEETING FEBRUARY 26, 2020 PAGE 8 OF 8
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o < 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
10:00 AM, WEDNESDAY, FEBRUARY 26, 2020
Barnes Sawyer Rooms - Deschutes Services Center - 1300 NW Wall Street - Bend
This meeting is open to the public, usually streamed live online and video recorded. To watch it online, visit
www.deschutes org/meetjags. 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
PLEDGE OF ALLEGIANCE
CITIZEN INPUT
This is the time provided for individuals wishing to address the Board, at the Board's discretion, regarding issues
that are not already on the agenda. Please complete a sign-up card (provided), and give the card to the
Recording Secretary. Use the microphone and clearly state your name when the Board Chair calls on you to
speak. PLEASE NOTE: Citizen input regarding matters that are or have been the subject of a public hearing not
being conducted as a part of this meeting will NOT be included in the official record of that hearing.
If you offer or display to the Board any written documents, photographs or other printed matter as part of your
testimony during a public hearing, please be advised that staff is required to retain those documents as part of the
permanent record of that hearing.
CONSENT AGENDA
1. Consideration of Board Signature of Resolution No. 2020-008, a Resolution to
Acquire Right of Way for Construction of Road Improvements on Old Bend
Redmond Hwy and Tumalo Rd
Board of Commissioners BOCC Meeting Agenda Wednesday, February 26, 2020 Page 1
of 3
2. Consideration of Board Signature of Resolution No. 2020-009, a Resolution to
Acquire Right of Way for Construction of Road Improvements on Tumalo Rd and
Tumalo PI
3. Approval of Minutes of the February 3, 2020 BOCC Meeting
4. Approval of Minutes of February 5, 2020 BOCC Meeting
ACTION ITEMS
5. 10:05 AM Consideration of Chair Signature of Document No. 2020-083, a Notice
of Intent to Award Contract for the Paving of Alfalfa Market Rd: Powell
Butte Hwy to M.P. 4 Project to Knife River Corporation - Northwest. -
Cody Smith, County Engineer
6. 10:15 AM Consideration of Chair Signature of Document No. 2020-085, a Notice
of Intent to Award Contract for the Slurry Seal - Bend Maintenance
Zone Project to Pave Northwest, Inc. - Cody Smith, County Engineer
7. 10:25 AM Consideration of Chair Signature of Document No. 2020-174, Notice of
Intent to Award Contract for Negus Recycling and Transfer Facility
Design and Construction Management Services - Timm Schimke,
Director of Solid Waste
8. 10:35 AM Treasurer and Finance Report -Greg Munn, Chief Financial Officer
9. 11:05 AM CONSIDERATION OF SECOND READING: Ordinance No. 2020-002,
Redmond UGB Amendment - Cynthia Smidt, Associate Planner
10. 11:10 AM CONSIDERATION OF SECOND READING: Ordinance No. 2020-003 -City
of Bend Plan Amendment for Sewer to Outback Facility - Matthew
Martin, Associate Planner
LUNCH RECESS
EXECUTIVE SESSION
At any time during the meeting, an executive session could be called to address issues relating to ORS
192.660(2)(e), real property negotiations, ORS 192.660(2)(h), litigation, ORS 192.660(2)(d), labor
negotiations; ORS 192.660(2)(b), personnel issues, or other executive session categories.
Board of Commissioners BOCC Meeting Agenda Wednesday, February 26, 2020 Page 2
of 3
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
To watch this meeting on line, go to: www.deschutes.org/meetings
Please note that the video will not show up until recording begins. You can also view past
meetings on video by selecting the date shown on the website calendar.
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 wvvw.desch,utes.org/meetingcalendar
(Please note: Meeting dates and times are subject to change. All meetings take place in the Board of
Commissioners' meeting rooms at 1300 NW Wall St., Bend, unless otherwise indicated. If you have questions
regarding a meeting, please call 388-6572.)
Board of Commissioners BOCC Meeting Agenda Wednesday, February 26, 2020 Page 3
of 3
L�\)-� E S CMG
2
12 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 Wednesday Meeting of February 26, 2020
DATE: February 19, 2020
FROM: Greg Munn, Finance, 541-388-6559
TITLE OF AGENDA ITEM:
Treasurer and Finance Report
MEMORANDUM
DATE: February 24, 2020
TO:
Board of County Commissioners
FROM:
Greg Munn, Acting County Treasurer and Chief Financial Officer
SUBJECT:
Treasury and Finance Report
Following is the monthly finance report as of fiscal year to date January 31, 2020 (unaudited).
Treasury and Investments
• The portfolio balance at the end of January was $234M, a decrease of $7 million from the last month but an
increase of $26M (12%) from a year ago.
• Net investment income for the month is $392,195, $19,046 less than last month and $25,052 less than January
2019. While the year to date net interest income is 17% more than the prior year, this difference is expected to
narrow as the average portfolio return continues to decline.
• All portfolio category balances are within maximums except for the LGIP which was over the pool limit of $50.4M
due to payments received on the last day of the month. Due to the uncertainty of the timing of receipts in the
pool, state rules allow flexibility as long as there is a good faith effort to manage the balance within the limit.
• Average portfolio yield for the month is 2.26% - down from last month's 2.30% and reflecting lower return
opportunities in the securities market.
• The Local Government Investment Pool rate remains unchanged at 2.25%.
• The weighted average time to maturity is 0.85 years which is a decrease from last month's 0.92 average due to the
purchase of several new shorter than average term investments.
Portfolio Breakdown: Par Value b' Investment Type
s
Municipal Debt
$ 15,510,000
6.6%
Corporate Notes
56,090,000
24.0%
Time Certificates
-
0.0%
U. S. Treasuries
16,000,000
6.8%
Federal Agencies
88,000,000
37.6%
LGIP
50,683,043
21.7
First Interstate Bank
7,586,155
3.2%
Total Investments
$ 233,869,198
100.0%
Total Portfolio: By Investment Types
Investment Income
Jan-20 Y-T-D
Total Investment Income 412,837 2,787,927
Less Fee: 5% of Invest. Income (20,642) 139,396
Investment Income - Net 392,195 2,648,530
Prior Year Comparison Jan-19 417,247 2,257,258
Category Maximurns:
Yield Percentages
U.S. Treasuries
100%
Current Month
Prior Month
LGIP($50,400,000)
100%
FIB/LGIP
2.25%
2.25%
Federal Agencies
75%
Investments
2.21%
2.25%
Banker's Acceptance
25%
Average
2.26%
2.30%
Time Certificates
50%
_
Municipal Debt
25%
'. _
Benchmarks
Corporate Debt
25%
24 Month Treas.
�—
1.33%
LGIP Rate
2.25%
Wei hted_Ave Maturit
36 Month Treasury
1.30%
Max 3.54 Years
0.85
Term !
Minimum '
Actual
0 to 30 Days
10%
26.6%
Under 1 Year
25%
60.4%
Under 5 Years
100%
100.0%
Other Policy Actual
Corp Issuer 5% 4.3%
Callable 25% 14.7%
Credit W/A AA2 AA2
4.50%
4.00%
3.50%
3.00%
2.50%
2.00%
1.50%
1.00%
300,000,000
250,000,000
200,000,000
150,000,000
100,000,000
50,000,000
24 Month Historic Investment Returns
Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan
County Rate 2 Year Treasury Rate Corporate Bond Rate ° LGIP Rate
i U > o C .Q v Q ? C bA O. > U C _p > C t1A a V > ll C
a ro ro v OV o ns LL @ Q m_ Q z 0 @
Deschutes County Investments Purchases made in January 2019
PoMolie Management __..__.__ .lj Purchases made in January2020
Portfolio Details - Investments
January3l,2020
Purchase
Maturity
Days To
Ratings
Coupon
Par
Market
Book Gil
Inv #
a Inv Typ .
CUSIP '° Security
Broke -
Date
Date •t Matur v : Moot
'� SBPIRi
Rat . YTM 3 n
Value '•
Value
Value V GIIDati a
10707
FAC
3136GiC98 Federal National Mtg Assn
DA DAV
7/19/2019
2/6/2020
4 Aaa
AA+
1.42 2.08043
2,000,000
2,000.000
1.999.855 - -
10679
FAC
3130ACRP1 Federal Home Loan Bank
R W B
12/21/2018
2/7/2020
6 Aaa
AA+
1.68 2.6821
2,000,000
2,000,020
1,999,673 - -
10673
MCI
89236TCFO Toyota Mlr Cred - Corp N
CASTLE
12/12/2018
3/12/2020
40 Aa3
AA-
2.15 3.30067
2,000,000
2,001,000
1.997,449 - -
10698
FAC
880591EVO Tennessee Valley Authority
CASTLE
4/25/2019
3/15/2020
43 Aaa
2.25 2.47396
3,000,000
3,003,330
2,999,188 - -
10729
FAC
880591EVO Tennessee Valley Authority
CASTLE
11/29/2019
3/15/2020
43 Aaa
2.25 1.66043
5,000,000
5,005,550
5.003.798 - -
10655
TRC
91282BJ84 U.S. Treasury
DA DAV
9/28/2018
3/31/2020
59 Aaa
AA-
1.375 2.76
2,000,000
1,999,180
1,995,647 - -
10606
MUN
13063CSQ4 California St
VINISP
9/21/2017
4/l/2020
60 Aa3
AA-
1.8 1.79991
780,000
760,047
780,000 - -
10695
MCI
06051GFN4 Bank of America Corp
CASTLE
4/10/2019
4/21/2020
80 A2
A-
2.25 2.6737
1,500,000
1,501,620
1,498,615 - -
10639
FAC
3137EAEM7 Federal Home Loan Mtg Corp
CASTLE
4/19/2018
4/23/2020
82 Aaa
AA+
2 5 2.5112
2,000 000
2 004,140
1,999,950 - -
�10688
MCI
037633BE9 Apple Inc
CASTLE :.
1115/20194
5161202D
95 Aal
AA+
2.2046 2.40792
2,0DO,0D0
2,001,460
2,000,916 - -
10746
AFD
912833KZ2 U.S. Treasury
CASTLE
112412020
5/15/2020
104
1.%43 167183
4,0D0,000
'. 3,981,320
3,982,171 -
10597
FAC
3134GBNK4 Federal Home Loan Mtg Corp
CASTLE
7/13/2017
5/29/2020
118 Aaa
AA+
1.625 1.67124
3,000,000
3,000,480
3,000,000 - -
10664
MUN
736688LD2 Portland Community College
PJ
11/27/2018
6/1/2020
121 Aal
AA+
3,126 3.126
515,000
517,467
615,000 - -
10690
MCI
740189AL9 Precision Castpans Corp
CASTLE
2/19/2019
6/15/2020
135 A2
AA-
2.25 2.80011
1,000,000
1,001,610
997,998 5/16/2020
10479
MUN
686053DH9 Oregon School Boards Assoc
DA DAV
11/2/2015
6/30/2020
150 Aa2
AA
5,373 2.05005
875,000
888,099
886,419 - -
10523
MUN
686053DH9 Oregon School Boards Assoc
CASTLE
6/24/2016
6/30/2020
150 Aa2
AA
5,373 1.57009
600,000
507,485
507,598 - -
10580
ACB
686053CK3 Oregon School Boards Assoc
CASTLE
3/15/2017
6/30/2020
150 Aa2
A+
2.0626 2,14874
1,000,000
992,440
991,524 - -
10599
MUN
569203MA7 Salem-Keizer School District
CASTLE
7/26/2017
6/30/2020
150 Aa2
2.107 1.77835
2,310,000
2,314,227
2,313,030 - -
10715
AFD
76116FAD9 RFSCP STRIP PRIN
MORETN
10/3/2019
7/15/2020
165
1.8011 1.85283
3,000,000
2,976,600
2,957,075 - -
10572
MCI
94974BGM6 Wells Fargo Corporate Note
PJ
1/19/2017
7/2212020
172 A2
A-
2.6 2.35002
1,000,000
1,003,720
1,001,133 - -
10691
MCI
94974BGM6 Wells Fargo Corporate Note
CASTLE
2/22/2019
7/22/2020
172 A2
A-
2.6 2.9402
1,000,000
1,003,720
998,424 - -
10676
MCI
90331HNW9 U S Bank - Corp Note
CASTLE
12JI812018
7/24/2020
174 Al
AA-
2,0509 2.6509
1,500,000
1,501,215
1,498,937 6/24/2020
10680
FAC
3130A5Z77 Federal Home Loan Bank
MORETN
12/21/2018
7/29/2020
179 Aaa
AA,
1.83 2.69091
2,000,000
2,002.660
1,991,716 - -
10717
AFD
912803AU7 U.S. Treasury
CASTLE
10/18/2019
8/15/2020
196
1,6379 1,68377
4,000,000
3,966,920
3,945,040 - -
10742
MCI
89236TFK6 Toyota Mir Cred -CorpN
CASTLE
12/17/2019
8/21/2020
202 Aa3
AA-
2.0446 1,92219
3,000,000
3,001,050
3,002,016 - -
10656
TRC
9128284Y3 U.S. Treasury
MORETN
9/28/2018
8/31/2020
212 Aaa
AA+
2.625 2.81769
2,000,000
2,011,720
1,997,833 - -
10633
MCI
053015AD5 AUTOMATIC DATA
CASTLE
2/26/2018
9/16/2020
227 Aa3
AA
2.25 2,57022
2,710,000
2,718,482
2,704,802 8/15/2020
10653
TRC
9128281-65 U.S. Treasury
CASTLE
9/17/2018
9/30/2020
242 Aaa
AA+
1.375 2.75127
2,000,000
1,997,420
1,982,403 - -
10573
MUN
940093R25 Washington Univ Higher Ed
PJ
1/19/2017
10/1/2020
243 Aa3
A+
5.93 1.97016
400,000
410,496
410,133 - -
10629
MCI
45905U7J7 International Bonds for Recons
CASTLE
2/9/2018
10/5/2020
247 Aaa
AAA
2 2.47077
2,000,000
2,004,800
1,991,628 - -
10659
MCI
459051.17J7 IMemational Bonds for Recons
CASTLE
10/26/2018
10/5/2020
247 Aaa
AAA
2 3.07153
820,000
821,968
813,803 - -
10703
MCI
459051.17J7 IMemational Bonds for Recons
CASTLE
6/26/2019
10/5/2020
247 Aaa
AAA
2 1.99991
750,000
751,800
750,000 - -
10657
AFO
76116FAE7 RFSCP STRIP PRIN
CASTLE
10/4/2018
10/15/2020
257
2.764 2.95083
2,445,000
2,416,614
2,396,755 - -
10714
Mel
46625HHU7 JPMorgan Chase - Corporate N
CASTLE
9/20/2019
10/15/2020
257 A2
A-
4.25 2.05949
3,000,000
3,052,800
3 045,601 - -
10747
AFD
76116FAE7 RFSCP STRIP PRIN
CASTLE ,
1/2912020.
10/16/2020
257 ':
1.6269 1,68812
'. 5,000,0D0
4,941,950
4,941,928 - -
10548
MUN
492244DV7 Kem Community College
CASTLE
11/15/2016
11/1/2020
274
AA-
2,893 1,80006
500,000
503,965
503,938 - -
10689
MUN
544587C30 LOS ANGELES MUNI IMP
CASTLE
201/2019
l l/l/2020
274
AA-
3,146 2.87227
2,310,000
2,337,397
2,314,667 - -
10617
FAC
3134GBX56 Federal Home Loan Mtg Corp
CASTLE
12J13/2017
11/24/2020
297 Aaa
AA+
2.25 2.17233
3,000,000
3,015,870
3,000,000 - -
10719
MCI
06051GEE5 Bank of America Corp
CASTLE
10/22/2019
1/5/2021
339 A2
A-
5875 1,8832
2,000,000
2075,100
2072,847 - -
10745
MCI
94988J5M5 Wells Fargo Corporate Note `
CASTLE=,
1/9/2020.
1/15/2021
349 Aa2
A+
2,1413 ::1.9249
,.3,000,000 ''
3,005,430
3,007,036 - - -
10725
MUN
73209MAC1 POMONA CALIF REDEV AGY
PJ
11/22/2019
2JI12021
366
A+
3,406 1.80021
1,300,000
1,321,654
1,320,542 - -
10735
MCI
90331HPA5 US Bancorp
PJ
12/6/2019
2/4/2021
369 Al
AA-
3 1.85045
2,000,000
2,023,820
2,022,805 - -
10722
FAC
880591EL2 Tennessee Valley Authority
CASTLE
11/5/2019
2/15/2021
380 Aaa
AA-
3.875 1.64993
2,000,000
2,046,580
2,045,530 - -
10739
AFD
912833LC2 U.S. Treasury
CASTLE
12/11/2019
2/15/2021
380
1.6475 1.69748
3,000,000
2,955,960
2,940,690 - -
10740
AFD
912833LC2 U.S. Treasury
CASTLE
12/13/2019
2/15/2021
380
1.6476 1.69757
2,000,000
1,970,640
1,960,640 - -
10621
FAC
3134GBJH3 Federal Home Loan Mtg Corp
CASTLE
12/27/2017
2/17/2021
382 Aaa
AA+
2.5 1.91495
2,000,000
2,000,560
1,999,528 2/17/2020
10687
VR2
89236TEV3 Toyota Mir Cred-'CorpN :
CASTLE'-.
11912019'
4/13/2021
437Aa3
AA- ,.
2.1279 271704
:2,000,01D0 ':.
2,005,320
1,993,471 -
10702
VR2
06051GFV6 Bank of America Corp
CASTLE
5/31/2019
4/19/2021
443 Aaa
A-
3.2391 3.33397
1,050,000
1,066,212
1,064,130 -
10706
MUN
801577NR4 SANTA CLARA CNTY CALIF FINC CASTLE
7/2/2019
5/1/2021
455
AA+
2.05 2,26338
1,095,000
1,099,073
1,094,776 - -
10700
MCI
06051GEHB Bank of America Corp
CASTLE
5/9/2019
5/13/2021
467 A2
A-
5 2.70027
1,560,000
1,625,551
1,604,517 - -
10741
TRC
9128286V7 U.S. Treasury
CASTLE
12/13/2019
5/31/2021
485
2.125 1.70172
5,000,000
5,044,550
6,027,621 - -
10728
MCI
46625HRT9 JPMorgan Chase- Corporate N
CASTLE
11/29/2019
6/7/2021
492 A2
A-
2.4 1.92038
3,000,000
3,028,170
3,018,039 5/7/2021
10738
MCI
46625HRT9 JPMorgan Chase- Corporate N
DA DAV
12/10/2019
6/7/2021
492 A2
A-
2.4 1.95567
2,000,000
2,018,780
2,011,765 5/7/2021
10667
MCI
695114CM8 Pacific Corp
CASTLE
11/29/2018
6/15/2021
500 Al
A+
3.85 3,35022
1,170,000
1,199,250
1,177,622 3/15/2021
10672
MCI
695114CM8 Pacific Corp
CASTLE
12/6/2018
6/15/2021
500 Al
A+
3.85 3,35091
830,000
850,750
835,404 3/15/2021
10692
MCI
695114CM8 Pacific Corp
CASTLE
2/22/2019
6/15/2021
500 Al
A+
3.85 2.85033
2,000,000
2,050,000
2,023,603 3/15/2021
10708
FAC
3133EKVC7 Federal Farm Credit Bank
CASTLE
7/29/2019
7/19/2021
534 Aaa
AA+
1.875 1.87488
3,000,000
3,022,320
3,000,000 - -
10721
TRC
9128287FI U.S. Treasury
CASTLE
10/31/2019
7/31/2021
546
1.75 1.63127
5,000,000
6,024,800
5,008,678 - -
10705
MUN
797398DK7 SAN DIEGO CNTY CALIF PENSIC
CASTLE
7/1/2019
8/15/2021
561 AA2
AAA
5.835 2.00D45
2,000,000
2,127,820
2,114,948 - -
10711
FAC
3134GT2Q5 Federal Home Loan Mtg Corp
CASTLE
8/16/2019
8/19/2021
565 Aaa
2 1.99996
3,000,000
3,000,600
3,000,000 2/19/2020
10743
FAC
3134GT2Q5 Federal Home Loan Mtg Corp
CASTLE
12/19/2019
8/19/2021
565 Aaa
2 1.97576
2,535,000
2,535,507
2,535,905 2/19/2020
10737
FAC
3130A94N8 Federal Home Loan Bank
CASTLE
12/9/2019
8/25/2021
571 Aaa
AA+
1.7 1.71436
5,000,000
5,000,500
4,998,856 2/25/2020
10696
AFD
8B059E4M3 Tennessee Valley Authority
CASTLE
4/18/2019
9/15/2021
592
2.3733 2.63553
1,020,000
992,827
980,191 - -
10648
MCI
45905UC36 International Bonds for Recons
CASTLE
7/16/2018
9/28/2021
605 Aaa
AAA
2 2.96688
2,000,000
1,941,400
1,969,632 - -
10731
MCI
94988J5TO Wells Fargo Corporate Note
CASTLE
12/5/2019
10/22/2021
629 Aa2
A+
3.625 1.94977
2,000,000
2,063,120
2,056,450 9/21/2021
10724
FAC
3130AHJYO Federal Home Loan Bank
CASTLE
11/8/2019
11/19/2021
657
1.625 1.71093
3,000,000
3,013,830
2,995,452 - -
10744
FAC
3130AHSR5 Federal Home Loan Bank
CASTLE
12/20/2019
12/20/2021
688
1.625 1,68014
3,000,000
3,013,050
2,996,945 - -
10732
MCI
466251-JD3 JPMorgan Chase- Corporate N
PJ
12/6/2019
1/24/2022
723 A2
A-
4.5 2.01005
2,000,000
2,106,960
2,096,032 - -
10654
MCI
695114CP1 Pacific Corp
CASTLE
9/25/2018
2/7/2022
731 Al
A+
2.95 3.32016
700,000
715,610
695,123 11/1/2021
10726
FAC
3133EKCYO Federal Farm Credit Bank
CASTLE
11/21/2019
3/14/2022
772 Aaa
AA+
1.95 1.84902
5,000,000
5,024,100
5,009,210 - -
10730
FAC
3133EKCYO Federal Fans Credit Bank
CASTLE
11/29/2019
3/14/2022
772 Aaa
AA,
1.95 1.83828
5,000,000
5,024,100
5,010,197 - -
10720
MCI
90520EAH4 MUFG Union Bank
CASTLE
10/25/2019
4/l/2022
790 Aaa
A
3.15 2.03755
2,000,000
2,055,820
2,046,782 - -
10733
MCI
064664BT7 Berkshire Hathaway Inc
MORETN
12/6/2019
5/15/2022
834 Aa2
AA
3 1.74
2,000,000
2,064,360
2,056,220 - -
10736
FAC
3133ELCH5 Federal Farm Credit Bank
PJ
12/5/2019
6/2/2022
852
1.7 1.71644
2,000,000
2,001,260
1,999,250 6/2/2020
10652
MUN
686053BOl Oregon School Boards Assoc
MORETN
9/14/2018
6/30/2022
880 Aa2
AA
5.48 3.12
925,000
1,008,028
974,300 - -
10710
FAC
3130AGUGB Federal Home Loan Bank
CASTLE
8/9/2019
8/5/2022
916 Aaa
AA+
2.25 2.08418
3,000 000
3,000,120
3,002,016 2/5/2020
10748
7FAC
3133EKJ56 Federal Farm Credit Bank
CASTLE :
1/31/2020.
6/30/2022
941 Aaa
AA+ ,-
1.9 1.30349
+.3,DDO,DDO "
3,011,460
3,012,994 - -
10727
MCI
06051GEU9 Bank of America Corp
CASTLE
11/25/2019
1/11/2023
1075 A2
A-1
3.3 2.12008
2,000,000
2,089,340
2,056,857 - -
10709
MUN
29270CNU5 BonneHlle Power Administratio
CASTLE
7/30/2019
7/1/2023
1246 Aal
AA-
5.803 2.12492
1,000,000
1,135,640
1,119,949 - -
10713
MCI
361582AD1 Berkshire Hathaway Inc
CASTLE
9/9/2019
7/15/2023
1260 Aa3
AA
7.35 2.03065
500,000
590,455
587,960 - -
10078
RRP
SYS10078 Local Gout Investment Pool
7/1/2006
- -
1
2.75 2.75
50,683,043
50,683.043
50,683,043 - -
10084
RR2
SYS10084 First Interstate
7/1/2006
- -
1
2.75 2.75
75B6155
7586,165
7,586,165 - -
233,869,198
235,160,167 234,540,276
Popular Annual Financial Report
The Government Finance Officers Association (GFOA)
established the Popular Annual Financial Reporting Awards
Program (PAFR Program) in 1991 to encourage and assist
state and local governments to extract information from
their comprehensive annual financial report to produce high
quality popular annual financial reports specifically designed
to be readily accessible and easily understandable to the
general public and other interested parties without a
background in public finance and then to recognize
individual governments that are successful in achieving that
goal.
Deschutes County recently produced its first PAFR, thanks to
James Wood, Cam Sparks and Whitney Hale, and have
submitted it to GFOA for review and award consideration.
Business Intelligence Tools
Over the last few months I've shared some of the financial
tools we've implemented and made available to
departments, from financial dashboards that give the reader
a quick overview of the status of a fund or department to
"drill down" capability that allow for further analysis and
access to the numbers below the graphics.
As part of the fiscal report this month I'll be sharing how one of our departments has used these tools to monitor and
improve every day processes. By creating new dashboards, new reports, and automating cash receipting, Health
Services will show how they were able to improve accounts payable turnaround times by 300% and decrease the time
spent on cash receipting by 94%, thus freeing up valuable employee time and resources to support the increased
needs of their department.
PERS Update
In 2019 the Oregon State Legislature passed and the Governor signed into law SB 1049 which includes a number of
changes intended to reduce Public Employee Retirement System (PERS) costs to employers. One of the provisions in
the Bill is matching funds available through a newly created Employer Incentive Fund (EIF).
The EIF provides that the state will match up to 25% of a PERS employer's lump sum cash deposit into a new side
account in the Oregon Public Employee's Retirement Fund (OPERF). In early December, the County applied for and
was awarded a 25% match from the EIF.
At the December 18, 2019 meeting, the Board of County Commissioners approved a $13,000,000 investment in a new
side account with the OPERF. The total amount to be credited to the new side account is $16,250,000 ($13,000,000
plus 25% match).
This investment plus other changes brought about by SB 1049 will significantly reduce and balance retirement costs to
the County over the next twenty years. I'll review this in more detail during my fiscal report to the BOCC but the key
impact of these changes lies in the difference between the black dashed and black solid lines in the graph on the
following page.
The black dashed line
represents the projected PERS
rates prior to SB 1049 and the
new side account investment.
The black solid line incorporates
both SB 1049, the County's
$13,000,000 investment, the
state's 25% OF match and use of
cost smoothing.
The difference between these
two lines will produce an
estimated cost savings or cost
deferral totaling approximately
$60 million over the next twenty
years. Almost half of this is
projected to come from the $13
million side account investment
and 25% match. This strategy
stabilizes the rates charged to
departments into the
foreseeable future and requires
no additional future General
Fund contributions.
Budget to Actuals Report
PERS Rate Forecast
Includes SB 1049 & $13M OF Investment
28%
$80,000,000
26%
►
$70,000,000
.�
' y
24%
$60,000,000
$50,000,000
N22%-=-0�
20%
$40,000,000
ff.
a 18%9Fp,,,
�
$30,000,000
3
a
E
16%rF.
$20,000,000
Q
14%
,*?{,
$10,000,000
12%
$0
2019-21 2021-23 2023-25 2025-27 2027-29 2029-31 2031-33 2033-35 2035-37
Accum savings from OF side account '-._..,_.. Accum deferred/saved from SB 1049
1. Original net average rates (PERS + debt service) 2. Original rates +$13M EIF+smoothing
3. Revised rates with SB 1049 changes== 4. Revised SB 1049 rates+ $13M EIF
�5. Revised rates smoothed
Revenue YTD in the General Fund is 91% of budget at $32.7 million, an increase of $2.3 million (7.7%) from last year
which was at 89% of budget for the same time period last year. Expenses YTD are 56% of budget at $20.9 million
compared to $19.5 million and 55% of budget last year. Expenses YTD are $1.4 million more (7.3%) than the same
time period last year.
Cour
$9.6M
dBlankl
4ty Wide Financial Dashboard 001 - General Fund
Budget to Actuals
B -.even• P,e-ou—s Begsni ng Cap Ul
13-3etm.ActualS b,, Czte4a?�
$20.9M t1327M fl,23P
er t
r ..
3
55.745 903ro 111.4%
_
•,,v.�
t9 nthlp E.l nc r,�re ., .,�. SF, ,_Ga j.—d Ending
'N-4;nq c-n.-I
<�..,.
A,pp .d F7E
- 1 ,ens, 1FJLv
107.76
.� ..
Monthly R—n—
m -
0
On the attached pages you will find the Budget to Actuals Report for the County's major funds with actual revenue
and expense data compared to budget through January 31, 2020.
Position Control Summary
July -June
Percent
Org
Jul
Aug
Sep
Oct
Nov
Dec
January
Unfilled
Assessor
Filled
34.26;
34.26
34.26
34.26
34.26
34.26
34.26
Unfilled
1.00
1.00 '
1.00
1.00
1.00
1.00
1.00
2.84%
Clerk
Filled
8.48 `
8.48
8.48
8.48
8.48
8.48
8.48
Unfilled
-
-
0.00%
BOPTA
Filled
0.52 <
0.52
0.52
0.52
0.52
0.52
0.52
Unfilled
-
-
-
0.00%
DA
Filled
49.95
49.95
49.95
51.95
50.95
51.75
51.75
Unfilled
2.00
2.00 `
2.00
-
1.00
1.00
1.45
2.58%
Tax
Filled
4.50
4.50
4.50
4.50
4.50
4.50
4.50
Unfilled
-
-
0.00%
Veterans'
Filled
4.00
4.00
4.00
4.00
4.00
4.00
4.00
Unfilled
-
-
-
0.00%
Property Mngt
Filled
1.80
1.80
1.80
1.80
1.80
1.80
1.80
Unfilled
-
-
-
0.00%
Total General Fund
Filled
103.51
103.51
103.51
105.51
104.51
105.31
105.31
Unfilled
3.00
3.00
3.00
1.00
2.00
2.00
2.45
2.20%
Justice Court
Filled
4.60
4.60
4.60
4.60
3.60
3.60
4.60
Unfilled
-
-
-
-
1.00
1.00
-
6.21%
Community Justice
Filled
46.90
47.20
47.20
47.90
47.90
47.90
47.90
Unfilled
1.00
0.70
0.70
-
-
-
0.72%
Sheriff
Filled
221.75
221.75
224.75
220.75
223.75
224.75
223.75
Unfilled
18.75
18.75
15.75
19.75
16.75
15.75
16.75
7.26%
Health Srvcs
Filled
284.55
286.65
291.20
293.95
291.95
293.30
294.10
Unfilled
20.35
18.25
18.70
16.95
18.75
17.40
17.05
5.89%
CDD
Filled
53.00
54.00
54.00
56.00
55.00
55.00
56.00
Unfilled
3.00
2.00
2.00
2.00
3.00
3.00
2.00
4.25%
Road
Filled
55.00
55.00
56.00
55.00
54.00
55.00
55.00
Unfilled
1.00
1.00
-
1.00
2.00
1.00
1.00
1.79%
Adult P&P
Filled
37.85
3&55
39.55
38.85
38.85
39.85
39.85
Unfilled
2.00
1.30
0.30
1.00
1.00
-
-
2.01%
Solid Waste
Filled
24.00
24.00
24.00
23.00
23.00
23.00
23.00
Unfilled
0.50
0.50
0.50
1.50
1.50
1.50
1.50
4.37%
9-1-1
Filled
55.52
53.53
56.53
56.53
56.53
55.53
53.00
Unfilled
4.48
6.48
3.48
3.48
3.48
4.48
7.00
7.83%
Victims Assistance
Filled
7.00
-7.00
7.00
8.00
8.00
8.00
8.00
Unfilled
1.00
1.00
1.00
-
-
-
-
5.36%
GIS Dedicated
Filled
1.30
1.30
1.30
2.30
2.30
2.30
2.30
Unfilled
1.00
1.00
1.00
-
-
-
-
18.63%
Fair&Expo
Filled
12.00
11.00
11.00
11.00
11.00
11.00
11.00
Unfilled
-
1.00
1.00
1.00
1.00
1.00
1.00
7.14%
Natural Resource
Filled
1.00
1.00
1.00
1.00
1.00
1.00
2.00
Unfilled
-
-
-
1.00
1.00
1.00
-
27.27%
ISF- Facilities
Pilled
19.00
19.00
19.00
19.00
19.00
20.00
20.00
Unfilled
6.00
6.00
6.00
6.00
6.00
5.00
5.00
22.86%
ISF -Admin
Filled
5.75
5.75
5.75
6.75
6.75
6.75
7.75
Unfilled
1.00
1.00
2.00
1.00
1.00
1.00
-
13.40%
ISF - BOCC
Filled
3.00
3.00
3.00
3.00
3.00
3.00
3.00
Unfilled
-
-
0.00%
ISF - Finance
Filled
10.00
10.00
10.00
10.00
10.00
10.00
9.00
Unfilled
-
-
-
-
-
-
1.00
1.43%
ISF - Legal
Filled
6.00
6.00
7.00
7.00
7.00
7.00
7.00
Unfilled
1.00
1.00
-
-
-
-
-
4.08%
ISF - HR
Filled
8.00
8.00
8.00
8.00
8.00
8.00
8.00
Unfilled
-
-
-
-
-
-
-
0.00%
ISF -1T
Filled
14.70
14.70
14.70
14.70
15.70
15.70
15.70
Unfilled
1.00
1.00
1.00
1.00
-
-
3.64%
ISF - Risk
Filled
2.25
2.25
2.25
2.25
2.25
2.25
2.25
Unfilled
1.00
1.00
-
-
-
-
-
11.27%
Total:
Filled
976.68
977.79
991.34
995.09
993.09
998.24
998.51
Unfilled
66.08
64.98
56.43
56.68
58.48
54.13
54.75
%Unfilled
6.34%
6.23%
5.39%
5.39%
5.56%
5.14%
5.20%
5.60%
0�ES C-
de Summary
Countywi
Budget to Actuals
cz,
All Departments 58.3%
FY20 Y7D January 31, 2020 (unaudited) Year Complete
Fiscal Year 2019
1
Fiscal Year 2020
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection
%
001 - General Fund
33,938,668
34,900,450
103%
35,779,922
32,553,512
91%
37,042,260
104%
030 - Juvenile
786,286
842,485
107%
856,930
441,585
52%
899,319
105%
160/170 - TRT
7,282,600
7,682,623
105%
7,732,000
6,3343841
82%
8,425,000
109%
220 - Justice Court
552,000
608,275
110%
578,000
340,960
59%
603,000
104%
255 - Sheriffs Office
39,225,869
40,517,859
103%
41,581,807
38,335,755
92%
42,558,394
102%:
274 - Health Services
35,444,454
37,595,739
106%
35,498,170
19,102,263
54%
34,917,937
98%
295 - CDD
8,153,746
7,755,886
95%
8,468,820
4,539,450
54%
8,273,590
98%
325 - Road
22,876,423
23,035,209
101%
22,785,827
13,642,511
60%
23,345,618
102%:
355 - Adult P&P
6,360,818
6,463,769
102%
5,775,278
4,183,404
72%
6,300,300
109%
465 - Road CIP
959,104
261,131
27%
2,142,893
1,386,506
65%
2,827,922
132%
610 - Solid Waste
11,868,613
11,504,244
97%
11,724,869
7,095,756
61%
11,821,561
101%
615 - Fair & Expo
1,499,100
1,589,820
106%
1,561,500
621,489
40%
1,460,715
94%
618 - RV Park
358,600
488,620
136%
437,700
309,387
71%
498,182
114%
670 - Risk Management
3,569,944
3,477,056
97%
3,495,039
2,568,168
73%
3,887,039
111%
675 - Health Benefits
21,411,563
22,699,675
106%
22,318,433
12,750,075
57%
21,847,039
98%
705-911
10,260,013
10,514,313
102%
10,563,350
9,001,740
85%
10,836,898
103%
999 - Other
36,330,641
38,687,048
106%
31,222,790
21,384,592
68%
31,323,965
100%
TOTAL RESOURCES
240,878,442
248,624,202
103%
242,523,328
174,591,995
72%
246,868,738
102%
Fiscal Year 2019
1
Fiscal Year 2020
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
001 - General Fund
17,486,029
16,406,076
94%
18,283,076
9,994,124
55%
17,957,284
98%
030 - Juvenile
7,040,903
6,638,892
94%
7,127,337
4,016,530
56%
7,029,286
99%
160/170 - TRT
2,335,678
2,233,953
96%
2,212,140
1,645,176
74%
2,391,919
108%
220 - Justice Court
658,081
652,039
99%
678,141
401,681
59%
680,709
100%
255 - Sheriffs Office
42,853,022
41,553,897
97%
44,685,809
25,939,799
58%
44,939,609
101%
274 - Health Services
44,974,364
42,441,390
94%
47,434,470
23,500,487
50%
43,711,489
92%
295 - CDD
7,726,157
7,331,793
95%
7,905,639
4,331,852
55%
7,633,095
97%
325 - Road
14,689,753
12,158,904
83%
14,573,336
7,038,093
48%
13,912,658
95%
355 - Adult P&P
6,505,128
6,208,673
95%
6,589,491
3,685,959
56%
6,601,461
100%:
465 - Road CIP
8,309,501
5,484,366
66%
13,835,913
2,907,278
21%
13,447,343
97%
o Co Budget to Actuals Countywide Summary
All Departments
58.3%
FY20 YTD January 31, 2020 (unaudited)
Year Complete
610 - Solid Waste 8,310,720
7,643,635
92%
8,384,039
3,805,127
45%
8,235,467
98%
615 - Fair & Expo 2,688,885
2,789,095
104%
2,464,787
1,459,384
59%
2,614,766
106%
618 - RV Park 521,971
499,108
96%
540,373
337,753
63%
501,391
93%
670 - Risk Management 3,858,097
2,862,764
74%
4,132,295
1,715,826
42%
3,814,059
92%
675 - Health Benefits 23,144,255
21,211,086
92%
22,115,011
12,237,998
55%
23,272,932
105%
705-911 13,379,064
10,570,113
79%
12,250,336
6,373,158
52%
11,771,036
96%
999- Other 46,792,062
35,262,851
75%
60,808,382
20,422,475
34%
60,712,382
100%
TOTAL REQUIREMENTS 251,273,671
221,948,635
88%
274,020,575
129,812,699
47%
269,226,886
98%
Fiscal Year 2019
1
Fiscal Year 2020
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
001 - General Fund
(18,077,559)
(18,091,539)
100%
(19,023,310)
(10,809,750)
57%
(19,023,310)
100%
030 - Juvenile
5,744,015
5,744,015
100%
5,874,465
3,434,016
58%
5,874,465
100%
160/170 - TRT
(4,649,866)
(4,449,866)
96%
(4,133,128)
(2,331,347)
56%
(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
1,904,443
61%
3,119,936
100%
274 - Health Services
6,177,535
6,179,204
100%
6,102,365
3,255,796
53%
5,553,764
91%
295 - CDD
(1,152,624)
(1,170,172)
102%
(1,448,081)
(724,032)
50%
(1,448,081)
100%
325 - Road
(14,464,308)
(14,464,308)
100%
(11,910,575)
(6,612,088)
56%
(11,910,575)
100%
355 - Adult P&P
165,189
165,189
100%
223,189
135,355
61%
223,189
100%
465 - Road CIP
13,811,725
13,393,963
97%
12,014,914
5,298,487
44%
11,805,052
98%
610 - Solid Waste
(4,688,023)
(5,000,029)
107%
(3,296,192)
(1,616,182)
49%
(3,296,192)
100%
615 - Fair & Expo
1,220,994
1,164,996
95%
1,022,863
582,737
57%
877,863
86%
618 - RV Park
160,000
160,000
100%
(307,000)
(73,500)
24%
(307,000)
100%
670 - Risk Management
(3,168)
(3,168)
100%
(6,918)
(3,458)
50%
(6,918)
100%
705-911
-
-
999- Other
12,744,837
13,360,461
105%
11,767,472
7,559,523
64%
12,670,935
108%
TOTAL TRANSFERS
0'(Es C
Budget to
Actuals
- Countywide
Summary
All Departments
58.3%
FY20 YTD January 31, 2020 (unaudited)
Year Complete
Fiscal Year 2019
Fiscal Year 2020
ENDING FUND BALANCE
Budget
Actuals
%
Budget
Actuals
projection
%
001 - General Fund
9,265,080
12,349,379
133% ;
9,563,536
24,099,018
12,411,045
130% ;
030 - Juvenile
689,399
1,296,490
188% ;
694,058
1,155,561
1,040,988
150% ;
160/170 - TRT
2,261,401
2,565,255
113% ;
3,686,732
4,923,574
4,465,208
121% ;
220 - Justice Court
67,919
144,227
212% ;
64,859
83,505
66,518
103% ;
255 - Sheriff's Office
13,191,907
16,818,660
127% ;
14,732,933
31,119,059 ;
17,557,381
119% ;
274 - Health Services
3,850,339
10,638,105
276% ;
4,286,868
9,495,677
7,398,317
173% ;
295 - CDD
1,478,676
1,783,536
121% ;
1,097,104
1,267,102
975,950
89% ;
325 - Road
2,416,014
6,726,840
278% ;
2,303,905
6,719,170
4,249,225
184% ;
355 - Adult P&P
2,220,879
2,754,005
124% ;
1,998,976
3,386,805
2,676,033
134% ;
465 - Road CIP
14,148,365
17,759,555
126% ;
15,938,430
21,537,269
18,945,186
119% ;
610 - Solid Waste
600,000
799,570
133% ;
644,638
2,474,017
1,089,472
169% ;
615 - Fair & Expo
31,209
(94,564)
-303% ;
199,576
(349,722)
(370,752)
-186% ;
618 - RV Park
315,629
592,992
188% ;
150,327
491,126
282,783
188% ;
670 - Risk Management
5,308,679
7,193,407
136% ;
5,455,826
8,042,292
7,259,469
133% ;
675 - Health Benefits
14,318,894
16,563,905
116% ;
16,309,716
17,075,982
15,138,012
93% ;
705 - 911
5,505,949
8,604,816
156% ;
6,066,720
11,233,398
7,670,677
126% ;
999 - Other
58,869,933
75,223,189
128% ;
55,033,130
83,744,829 ;
58,505,706
106% ;
TOTAL FUND BALANCE
; 134,540,271
181,719,367
135% ;
138,227,334
226,498,663
159,361,219
115% ;
U��s`G Budget to Actuals Report
2 - -1,10
E o
General Fund - Fund 001
FY20 YTD January 31, 2020 (unaudited)
RESOURCES
Property Taxes - Current
Property Taxes - Prior
Other General Revenues
Assessor
Clerk
BOPTA
District Attorney
Tax Office
Veterans
Property Management
TOTAL RESOURCES
REQUIREMENTS
Assessor
Clerk
BOPTA
District Attorney
Medical Examiner
Tax Office
Veterans
Property Management
Non -Departmental
TOTAL REQUIREMENTS
TRANSFERS
Transfers In
Transfers Out
TOTAL TRANSFERS
58.3 %
Year Complete
Fiscal Year 2019 1
Fiscal Year 2020
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
27,318,385
i
27,774,133 102%
29,046,840
27,310,404
94%
29,256,769 101%
209,929� A
389,000
433,798 112%
391,000
846,730
217%
950,000 243%
559,000! B
E
2,685,500
3,272,354 122%
3,020,400
2,072,586
69%
3,161,400 105%
141,000! C
E 870,658
823,127 95%
837,283
674,769
81%
837,283 100%!
D
E 1,787,270
1,702,762 95%
1,597,369
1,220,174
76%
2,022,369 127% !
425,000! E
12,700
12,119 95%
12,220
10,420
85%
12,220 100%!
-! D
E 389,782
386,919 99%
383,806
170,970
45% i
E
311,215 81% !
(72,591)!
E 198,950
° �
206,292 104 /0
195,390
188,334
° �
96 /o
195,390 100%!
-� D
E 166,423
168,945 102%
175,614
46,154
26%
175,614 100%
F
120,000
120,000 100%
120,000
12,972
11%
120,000 100%
- G
33,938,668
34,900,450 103% ;
35,779,922
32,553,512
91% ;
37,042,260 104% ;
1,262,338:
Budget Actuals % Budget Actuals %
4,802,452
4,530,558
94%
4,993,290
2,759,168
55%
E 1,854,397
1,598,764
86%
2,031,590
886,043
44% F
i 73,125
i
69,565
95%
77,950
43,269
56% E
7,372,932
6,993,244
95%
7,873,159
4,385,896
56%
E 173,129
160,296
93%
235,542
102,559
44%
E 872,020
i
779,330
89%
846,307
522,382
62%
572,287
539,026
94%
589,551
303,117
51%
E 287,858
278,966
97%
281,985
170,533
60%
E 1,477,829
1,456,326
99%
1,353,702
821,156
61%
17,486,029
16,406,076
94%
18,283,076
9,994,124
55% ;
Projection
%
$ Variance
4,875,088
98%
118,202: H
1,975,864
97%
55,726! H
77,497
99%
453
7,687,166
98%
185,993, H
E
E
235,542
100%E
851,607
101%
(5,300)!
590,863
100%
(1,312)'
309,955
�
110%
t
(27,970);i 1
1,353,702 100%
17,957,284
98%
325,792:
Budget
Actuals
%
Budget
Actuals
%
Protection % $ Variance
326,122
289,065
89%
260,000
130,000
50%
260,000 100% J
(18,403,681)
(18,380,604)
100%
(19,283,310)
(10,939,750)
57%
(19,283,310) 100%
(18,077,559)
(18,091,539)
100% ;
(19,023,310)
(10,809,750)
57%
(19,023,310) 100% ;
FUND BALANCE
Budget
Actuals %
Budget
Actuals
% Projection
% $ Variance
Beginning Fund Balance
10,890,000
11,946,544 110%
11,090,000
12,349,379
111% 12,349,379
111% 1,259,37%
E
Resources over Requirements
16,452,639
18,494,374
17,496,846
22,559,388
19,084,976
1,588,13&
Net Transfers - In (Out)
(18,077,559)
(18,091,539)
(19,023,310)
(10,809,750)
' (19,023,310)
4 0:
TOTAL FUND BALANCE
$ 9,265,080
$ 12,349,379 133% ;
$ 9,563,536
$ 24,099,018
252% ; ; $ 12,411,045
130% ; $2,847,509'
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; however, collection rate is projected to be 95.8% versus 95% budgeted.
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 42% YTD compared to the prior year.
F Oregon Dept. of Veteran's Affairs grant reimbursed quarterly.
G Interfund land -sale management revenue recorded at year-end.
H Savings related to FTE vacancies YTD and forecasted vacancy rates consistent with YTD experience.
I Retirement payout not anticipated when the budget was developed
j Repayment to General Fund from Finance Reserves for ERP Implementation
\31`,�� Budget to Actuals Report
Juvenile - Fund 030
FY20 YTD January 31, 2020 (unaudited)
58.3 %
Year Complete
Fiscal Year 2019
1
Fiscal Year 2020
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
OYA Basic & Diversion
407,113
413,320
102%
442,601
189,167
43%
442,601
100%,
A
ODE Juvenile Crime Prev
91,379
92,492
101%
91,379
21,545
24%
91,379
100%,
- A
Leases
85,000
87,311
103%
86,400
52,049
60%
95,000
110%
8,600 B
Inmate/Prisoner Housing
70,000
97,200
139%
80,000
70,950
89%
110,000
138%
30,000! C
DOC Unif Crime Fee/HB2712
35,000
43,681
125%
35,000
49,339
141%
49,339
141%
14,339! D
Interest on Investments
25,000
31,318
125%
31,000
17,585
57%
30,000
97%
(1,000),
OJD Court Fac/Sec SB 1065
17,000
27,158
160%
26,000
13,366
51%
26,000
100%
Gen Fund -Crime Prevention
20,000
20,000
100%
20,000
10,000
50%
20,000
100%
A
Food Subsidy
18,744
12,052
64%
16,000
8,107
51%
12,000
75%
(4,000)! E
Miscellaneous
2,050
4,603
225%
14,050
3,172
23%
10,000
71%
(4,050)! F
Contract Payments
8,000
7,269
91%
8,000
3,315
41%
8,000
100%
G
Case Supervision Fee
7,000
6,081
87%
6,500
2,991
46%
5,000
77%
(1,500)! H
TOTAL RESOURCES
786,286
842,485
107% ;
856,930
441,585
52% ;
899,319
105% ;
42,389:
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Personnel Services
5,705,245
5,412,349
95%
5,797,927
3,282,500
57%
5,667,124 98%
130,8011
Materials and Services
1,327,658
1,218,976
92%
1,329,410
734,030
55%
1,362,162 102%
(32,752)! J
Capital Outlay
8,000
7,566
95%
-
TOTAL REQUIREMENTS
7,040,903
6,638,892
94% ;
7,127,337
4,016,530
56%
7,029,286 99%
98,051,
TRANSFERS
[budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Transfers In- General Funds
5,831,015
5,831,015
100%
5,961,465
3,477,516
58%
5,961,465 100%
Transfers Out-Veh Reserve
(87,000)
(87,000)
100%
(87,000)
(43,500)
50%
(87,000) 100%
TOTAL TRANSFERS
5,744,015
5,744,015
100% ;
5,874,465
3,434,016
58% ;
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)
(3,574,945)
(6,129,967)
140,440!
Net Transfers - In (Out)
S
5,744,015
5,744,015
E
5,874,465
3,434,016
! F
5,874,465
1
0
k
TOTAL FUND BALANCE
$ 689,399
$ 1,296,490 188% ;
$ 694,058
$ 1,155,561 166% ;
$ 1,040,988
150% ;
$346,930:
A Quarterly Reimbursement
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 Annual payment received from State Dept. of Corrections based on new state formula higher than budgeted
E Projection based on YTD actuals. Less than anticipated qualifying juvenile detention meals.
F Anticipated grant revenue from youth substance abuse research study lower than budgeted due to project start-up delays.
G 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.
H Projection based on YTD actuals
I Projected Personnel savings based on YTD average vacancy rate of 0.7%
j Projected based on YTD actuals. Higher electricity costs are driving overage
o`'�31Es`°G��
Budget to Actuals Report
TRT - Fund 160/170
58.3%
FY20 YTD January 31, 2020 (unaudited)
Year Complete
Fiscal Year 2019
Fiscal Year 2020
RESOURCES Budget Actuals %
Budget
Actuals % Projection % $ Variance
Room Taxes
7,260,000 7,618,179 105%
7,670,000
6,278,297 82% 8,350,000 109% 680,000� A
Interest
22,600 64,444 285%
62,000
56,544 91% 75,000 121% 13,000 B
TOTAL
RESOURCES 7,282,600 7,682,623 105% ;
7,732,000
6,334,841 82% 8,425,000 109% ; 693,000:
REQUIREMENTS Budget Actuals % Budget Actuals
COVA
1,946,668
2,067,761
106%
2,064,221
1,565,845
76% '
Interfund Contract
59,121
59,121
100%
79,160
46,177
58%
Interfund Charges
39,087
39,087
100%
37,309
21,764
58%
i
Auditing Services
12,501
10,800
86% '
14,500
4,200
29% '
Software
60,000
51,533
86%
10,350
5,600
54%
Office Supplies
4,000
1,589
40%
3,000
512
17% '
Printing'
2,200
209
9%
2,000
-
0%
Public Notices
3,101
1,834
59%
1,600
1,078
67%
Sunriver Service Dist
i
200,000
0%
Temporary Help
9,000
2,020
22%
TOTAL REQUIREMENTS
2,335,678
2,233,953
96%
2,212,140
1,645,176
74% ;
TRANSFERS Budget Actuals % Budget Actuals
Transfer Out - RV Park
(35,000)
(17,500)
50% '
Transfer Out - Annual Fair
i
(150,000)
(150,000)
100%
(250,000)
(125,000)
50% '
Transfer Out - F&E Reserve
i
(830,083)
(630,083)
76%
(286,687)
(143,342)
50% '
Transfer Out - F&E
i
(517,996)
(517,996)
100%
(409,654)
(206,969)
51%
Transfer Out - Sheriff
(3,151,787)
(3,151,787)
100% '
(3,151,787)
(1,838,536)
58%
TOTAL TRANSFERS
(4,649,866)
(4,449,866)
96% ;
(4,133,128)
(2,331,347)
56% ;
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Beginning Fund Balance
1,964,345
1,566,452 80%
i
2,300,000
2,565,255 112%
i
Resources over Requirements
4,946,922
5,448,669
5,519,860
4,689,666
Net Transfers - In (Out)
(4,649,866)
(4,449,866)
(4,133,128)
(2,331,347)
TOTAL FUND BALANCE
$ 2,261,401
$ 2,565,255 113% ;
$ 3,686,732
$ 4,923,574 134% ;
A Prior year collections YTD was 77% of budget, compared to current year collections YTD of 82%.
B Includes interest payments from delinquent tax collections.
C COVA is estimated to receive -27.5% of TRT revenue collected above budgeted amounts
D Contracted services with the Finance Department for operating TRT program.
Projection % $ Variance
2,244,000 109% '
(179,779)� C
79,160 100%!
- D
37,309 100%!
14,500 100%
10,350 100%
3,000 100% '
2,000 100%
1,600 100%
F
F i
�
2,391,919 108% ;
(179,779);
Projection % $ Variance
(35,000) 100%,
(250,000) 100%
(286,687) 100%
(409,654) 100%!
(3,151,787) 100%
(4,133,128) 100% ;
Projection % $ Variance
2,565,255 112% 265,255;
6,033,081 513,221,
E
(4,133,128) 0' b i
$ 4,465,208 121% ; $778,476:
Budget to Actuals Report
Justice Court - Fund 220
58.3%
FY20 YTD January 31, 2020 (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
339,645 59%
600,000 104% 25,000;
i
Interest on Investments r 2,000 2,931 147%
3,000
1,315 44%
3,000 100%
TOTAL RESOURCES 552,000 608,275 110% ;
5789000
340,960 59%
603,000 104% ; 25,000:
REQUIREMENTS
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Personnel Services
508,650
508,098 100%
516,868
314,871
61%
519,436 100%
(2,568)' A
Materials and Services r
149,431
i
143,941 96%
161,273
86,810
54%
161,273 100%
TOTAL REQUIREMENTS
658,081
652,039 99%
678,141
401,681
59%
680,709 100% ;
(2,568);
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers In- General Fund 30,000 30,000 100%
TOTAL TRANSFERS 30,000 30,000 100% ;
FUND BALANCE
Budget
Actuals %
Budget
Actuals
% Projection %
$ Variance
Beginning Fund Balance
144,000
157,990 110%
r
165,000
144,227
87% 144,227 87%
(20,774):
r
Resources over Requirements
(106,081)
(43,764)
,
(100,141)
(60,721)
(77,709)
it r
22,432,
i
r
Net Transfers - In (Out)
r
30,000
30,000
r
rr r
0'
r
TOTAL FUND BALANCE
$ 67,919
$ 144,227 212% ;
$ 64,859
$ 83,505
129% ; $ 66,518 103% ;
$1,659:
A Projected Personnel overage attributed to payout for terminated employee. Position currently vacant
p� Q-4
O�ES` � Budget to Actuals Report
Sheriff sOffice -Fund 255
FY20 YTD January 31, 2020 (unaudited)
58.3 %
Year Complete
Fiscal Year 2019 1
Fiscal Year 2020
RESOURCES
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
LED #1 Property Tax Current
24,780,245
25,153,487 102%
26,293,470
24,713,238
94%
26,432,672 101%
139,202, A
LED #2 Property Tax Current
10,027,098
10,171,051 101%
10,632,014
9,976,679
94%
10,670,810 100%
38,796: A
Sheriff's Office Revenues
3,675,026
4,153,450 113%
3,922,323
2,443,652
62%
3,994,912 102%
72,589: B
LED #1 Property Tax Prior
312,000
326,275 105%
312,000
655,793
210%
738,000 237%
426,000- C
LED #2 Property Tax Prior
166,500
157,143 94%
148,000
285,940
193% -
330,000 223%
182,00& C
LED #1 Interest
145,000
288,269 199%
138,000
162,764
118%
250,000 181%
112,000! D
LED #2 Interest
120,000
193,301 161%
136,000
97,689
72%
142,000 104%
6,000, D
LED #1 Foreclosed Properties
53,322
-
-
LED #2 Foreclosed Properties
21,561
-
TOTAL RESOURCES
39,225,869
40,517,859 103% ;
41,581,807
38,335,755
92% ;
42,558,394 102% ;
9769587:
REQUIREMENTS
Sheriff's Services
Civil/Special Units
Automotive/Communications
Detective
Patrol
Records
Adult Jail
Court Security
Emergency Services
Special Services
Training
Crisis Stabilization Center
Other Law Enforcement
Non - Departmental
TOTAL REQUIREMENTS
TRANSFERS
Transfer In - TRT
Transfer in - General Fund
Transfers Out - Debt Service
TOTALTRANSFERS
FUND BALANCE
Beginning Fund Balance
Resources over Requirements
Net Transfers - In (Out)
TOTAL FUND BALANCE
Budget Actuals % Budget Actuals % Projection % $ Variance
2,997,984
3,068,683
102%:
3,105,057
1,690,126
54%
3,059,274 99%
45,783- E
1,181,695
1,149,677
97%
1,232,158
741,509
60%
1,221,138 99%
11,020
2,644,785
2,532,545
96%
2,858,337
1,641,094
57%
2,918,656 102%
(60,319)
2,033,077
2,044,686
101%
2,303,072
1,317,881
57%
2,257,422 98%
45,650
10,003,952
10,040,921
100% =
10,592,002
6,787,591
64%
11,222,584 106%
(630,582); F
881,182
892,837
101%
1,004,600
459,945
46%
890,183 89%
114,417
18,357,098
17,364,464
95%
18,379,998
10,406,195
57%
18,265,163 99%
114,835;
551,494
531,409
96%
556,740
264,966
48%
464,342 83%
92,398
328,581
341,586
104% ,
402,734
252,361
63%
441,090 110%
(38,356),
1,520,623
1,451,124
95%
1,601,871
1,029,663
64%
1,644,744 103%
(42,873)l
667,647
874,923
131%
743,334
507,969
68%
850,112 114%
(106,778)
559,308
82,308
15%
571,267
49,156
9%
358,205 63%
213,063
1,017,266
1,070,404
105%
1,330,214
688,763
52%
1,242,271 93%
87,943;
108,329
108,329
100%
4,425
102,581
999% <
104,425 999%
(100,000)
42,853,022
41,553,897
97% ;
44,685,809
25,939,799
58%
44,939,609 101% ;
(253,800);
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
3,151,787
3,151,787 100%
3,151,787
1,838,536
58%
3,151,787 100%
103,132
103,132 100%!
240,249
140,140
58% ! !
240,249 100%
(273,666)
(273,666) 100%
(272,100)
(74,233)
27%
(272,100) 100%
2,981,253
2,981,254 100% ;
3,119,936
1,904,443
61%
3,119,936 100%:
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
13,837,807
14,873,445 107%
14,716,999
16,818,660
114%
16,818,660 114% =
2,101,661:
(3,627,153)
(1,036,039)
(3,104,002)
12,395,957
(2,381,215)
722,787!
2,981,253
2,981,254 �
3,119,936
1,904,443
� �
3,119,936 �
0!
$ 13,191,907
$ 16,818,660 127% ; $
14,732,933
$ 31,119,059 211% ; ;
$ 17,557,381 119% ;
$2,824,448;
A While 19-20 TAV was 0.14% lower vs budget, the collection rate is estimated at 95.8% vs. 95.0% in the budget
B Projected to exceed budget due to additional SB 395 Prisoner Housing funds in Adult Jail
C TDS Baja deferred billing credits per ORS 305.286 in addition to settlement payment
D Interest projection based on current investment rate and anticipated cash balances
E Variances in most Divisions are from projections based on YTD personnel and positions that are unfilled or over -filled
F 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.
co
Budget to Actuals Report
C�
Health Services - Fund 274
FY20 YTD January 31, 2020 (unaudited)
RESOURCES
State Grant
OHP Capitation
Title 19
Federal Grants
Environmental Health Fees
State Miscellaneous
State - OMAP
Local Grants
Patient Fees
Other
Vital Records
Divorce Filing Fees
Interest on Investments
Liquor Revenue
Interfund Contract- Gen Fund
State Shared- Family Planning
CCBHC Grant
TOTALRESOURCES
58.3%
Year Complete
Fiscal Year 2019 1
Fiscal Year 2020
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
13,262,344
13,053,849 98%
14,080,644
7,396,773
53%
12,632,820 90%
(1,447,824);
E 8,652,200
8,142,094 94%
7,242,430
4,514,024
62%
7,713,331 107% '
470,901 ;
E 1,345,100
3,069,162 228%
4,862,726
2,291,904
47%
4,533,536 93%
(329,190)
E 990,189
1,311,567 132%
3,277,616
713,002
22%
3,204,785 98% !
(72,831)
i 1,169,600
1,076,036 92%
1,058,206
1,001,740
95%
1,173,000 111%
114,794
E 899,734
1,808,299 201%
1,040,153
221,385
21%
i
1,434,005 138%
393,852;
1,147,168
1,108,622 97 /o ° �
991,900
488,596
49%
749,661 76%
(242,239)�
E 1,208,623
1,025,508 85%
985,900
990,603
100%
1,195,566 121%
209,666
236,500
637,910 270%
564,750
398,949
71%
687,863 122% !
123,111
E 422,593
i
477,834 113%
432,015
320,173
74%
486,133 113%
54,118!
212,000
241,727 114%
220,000
147,449
67%
254,184 116%
34,184
i 157,603
157,603 100%
173,030
173,030
100%
173,030 100%
135,000
218,767 162%
171,000
151,146
88%
259,106 152%
88,106!
E 151,000
166,372 110%
150,800
71,161
47%
99,504 66%
(51,296)!
E 127,000
127,000 100%
127,000
112,343
88%
127,000 100%
-
168,007
120,000
109,984
92%
194,413 162%
74,411
E 5,327,800
4,805,382 90%
35,444,454
37,595,739 106% ;
35,498,170
19,102,263
54%
34,917,937 98%
(580,233);
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Administration Allocation I
-
'
Personnel Services E
31,702,065
29,780,257
94%
33,071,491
18,459,387 56%
32,086,533 97% 984,958!
Materials and Services
13,033,299
12,455,102
96%
13,667,979
5,040,967 37%
10,929,956 80% 2,738,023
E
Capital Outlay
239,000
206,031
86%
695,000
0%
695,000 100%
TOTAL REQUIREMENTS
44,974,364
42,441,390
94%
47,434,470
23,500,354 50% ;
43,711,489 92% 3,722,981:
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers In- General Fund 6,366,223
6,367,892 100%
5,747,090
3,352,458 58%
5,747,090 100% ,
Transfers in- OHP Mental Health
548,601
0%
- 0% (548,601)
E
Transfers Out (188,688)
(188,688) 100%
(193,326)
(96,662) 50%
(193,326) 100%
TOTAL TRANSFERS 6,177,535
6,179,204 100% ;
6,102,365
3,255,796 53%
5,553,764 91% ; (548,601);
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)
(11,936,300)
(4,398,091)
(8,793,552)
3,142,748
Net Transfers - in (Out)
I
6,177,535
6,179,204
1
6,102,365
3,255,796
i d
5,553,764
(548,601);
E I
TOTAL FUND BALANCE
$ 3,850,339
$ 10,638,105 276% ;
$ 4,286,868
$ 9,495,811 222% ;
$ 7,398,317
173% ; $3,111,449:
5� ` Budget to Actuals Report
oy ?<
Health Services - Admin - Fund 274
FY20 YTD January 31, 2020 (unaudited)
58.3%
Year Complete
Fiscal Year 2019
1
Fiscal Year 2020
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Federal Grants
108,940
303,065
278%
726,655
202,057
28%
693,202 95%
(33,453)- A
Interest on Investments
135,000
218,767
162%
171,000
151,146
88%
259,106 152%
88,106! B
Other
i
9,000
16,192
180% �
9,000
7,312
81% � �
13,378 149% ,
4,378,
CCBHC Grant
946,400
876,190
93%
TOTAL RESOURCES
1,199,340
1,414,215
118% ;
906,655
360,515
40%
965,686 107% ;
59,031:
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Personnel Services
5,067,132
4,946,052 98%
5,241,264
2,860,872
55%
5,069,331
97%
171,933, C
Materials and Services
4,600,091
4,688,516 102%
4,971,179
2,764,811
56%
4,649,789
94%
321,39&
Capital Outlay
5,000
- 0%
5,000
0%
5,000
100%
Administration Allocation
(8,327,487)
(8,295,196) 100%
(9,308,295)
(5,428,500)
58%
(9,289,585)
100%
(18,710);
TOTAL REQUIREMENTS
1,344,736
1,339,372 100% ;
909,148
197,183
22% ;
434,535
48%
474,613:
TRANSFERS
Budget Actuals % Budget
Actuals
% Projection
% $ Variance
Transfers In- General Fund
- 40,000
23,329
58% 40,000
100%
Transfers Out
188,688 188,688 100% 193,326
( ) ( ) l )
96,662
( )
50% 193,326
( )
100%
TOTAL TRANSFERS
(188,688) (188,688) 100% ; (153,326)
(73,333)
48% ; (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% 2,748,263 103% 87,431:
Resources over Requirements (145,396) 74,843 (2,493) 163,332 531,151 533,644
Net Transfers - In (Out) (188,688) (188,688) (153,326) (73,333) E (153,326) r 0:
TOTAL FUND BALANCE $ 2,308,430 $ 2,748,263 119% ; $ 2,505,013 $ 2,838,263 113% ; $ 3,126,088 125% ; $621,075:
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� �cesc 2< Budget to Actuals Report
Health Services - Behavioral Health - Fund 274 58.3%
FY20 YTD January 31, 2020 (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
5,715,540
51%
9,380,100
84%
(1,823,814); A
OHP Capitation
8,652,200
8,142,094 94%
7,242,430
4,514,024
62%
7,713,331
107%
470,901
Title 19 !
1,345,100
3,069,162 228%
4,862,726
2,291,904
47%
4,533,536
93%
(329,190)! B
Federal Grants !
499,249
639,680 128%
2,168,961
376,121
17%
2,059,635
95%
(109,326)l C
Patient Fees
236,500
515,196 218%
443,450
309,790
70%
538,405
121%
94,955, D
State Miscellaneous
351,200
995,622 283%
437,100
904
0%
710,167
162%
273,067! E
Local Grants !
412,987
424,012 103%
412,900
176,758
43%
381,701
92%
(31,199)!
Other !
334,545
346,812 104%
342,655
212,659
62%
365,119
107%
22,464
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
71,161
47%
99,504
66%
(51,296);
State - OMAP !
131,900
270,591 205%
131,900
127,196
96%
217,489
165%
85,589�
Interfund Contract- Gen Fund !
127,000
127,000 100%
127,000
112,343
88%
127,000
100%
CCBHC Grant !
4,381,400
3,929,191 90% i
TOTAL RESOURCES
26,968,045
28,579,727 106% ;
27,696,866
14,081,431
51%
26,299,017
95%
(1,397,849);
REQUIREMENTS
Budget
Actuals %
Budget
Actuals
%
Projection
%
$ Variance
Administration Allocation
6,253,121
6,248,556 100%
6,978,412
4,069,870
58%
6,978,412
100%
Personnel Services
19,172,838
17,819,840 93%
20,059,465
11,337,599
57%
19,506,943
97%
552,522, F
Materials and Services !
6,509,514
5,549,421 85%
6,849,904
1,393,593
20% !
4,508,416
66% i
2,341,488, G
Capital Outlay
234,000
199,979 85%
690,000
-
0%
690,000 100%
TOTAL REQUIREMENTS ;
32,169,473
29,817,796 93% ;
34,577,781
16,801,062
49% ;
31,683,771
92%
2,894,010:
TRANSFERS
Budget Actuals % Budget
Actuals %
Projection % $ Variance
Transfers In- General Fund
2,282,708 2,282,580 100% 1,734,107
1,011,551 58%
1,734,107 100%
Transfers In- OHP Mental Health
548,601
- 0%
0% (548,601)� H
TOTAL TRANSFERS
2,282,708 2,282,580 100% ; 2,282,708
1,011,551 44%
1,734,107 76% (548,601);
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Projection %
$Variance
Beginning Fund Balance
3,976,398
5,628,746 142%
6,122,347
6,673,256 109%
6,673,256 109%
550,909,
Resources over Requirements
(5,201,428)
(1,238,069)
(6,880,915)
(2,719,630)
(5,384,754)
1,496,161;
Net Transfers - In (Out)
2,282,708
2,282,580
2,282,708
1,011,551
1,734,107
(548,601)
TOTAL FUND BALANCE
$ 1,057,678
$ 6,673,256 631% ;
$ 1,524,140
$ 4,965,177 326% ;
$ 3,022,609 198% ;
$1,498,469:
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 Projection increased to be reflective of estimated Intellectual and Developmental Disabilities (I/DD) FY20 match amounts; actuals occur at year end
F Projected Personnel savings based on YTD Personnel expenditures
G Reduction in Contracted Services related to footnote A
H Transfer in of Mental Health Reserve funds to be determined at year end
01ESC�G2{ Budget to Actuals Report
Health Services - Public Health - Fund 274
FY20 YTD January 31, 2020 (unaudited)
58.3%
Year Complete
Fiscal Year 2019
1
Fiscal Year 2020
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
State Grant
3,074,983
3,257,457
106%
2,876,730
1,681,233
58%
3,252,720 113%
375,990, A
Environmental Health Fees
1,169,600
1,076,036
92%
1,058,206
1,001,740
95%
1,173,000 111%
114,794 B
State - OMAP
1,015,268
838,031
83%
860,000
361,400
42%
532,172 62%
(327,828)!
State Miscellaneous
i
548,534
812,677
148%
603,053
220,481
37%
723,838 120%
120,785! C
Local Grants
795,636
601,497
76%
573,000
813,845
142%
813,865 142%
240,865! D
Federal Grants
382,000
368,821
97%
382,000
134,824
35%
451,948 118%
69,948!
Vital Records
212,000
241,727
114%
220,000
147,449
67%
254,184 116%
34,184
Patient Fees
122,714
121,300
89,159
74%
149,458 123% !
28,158!
State Shared- Family Planning
168,007
120,000
109,984
92%
194,413 162%
74,413
Other
79,048
114,830 145% F
80,360
100,202 125%
107,636 134%
27,276
TOTAL RESOURCES
7,277,069
7,601,797
104% ;
6,894,649
4,660,317
68% ;
7,653,234 111% ;
758,585:
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Administration Allocation
2,074,366
2,046,640
99%
2,329,883
1,358,630
58%
2,311,173
99%
18,710:
Personnel Services
7,462,095
7,014,365
94%
7,770,762
4,260,916
55%
7,510,259
97%
260,503! E
Materials and Services
1,923,694
2,217,165
115%
1,846,896
882,563
48%
1,771,751
96%
75,145!
Capital Outlay
-
6,051
999%
TOTAL REQUIREMENTS
11,460,155
11,284,222
98%
11,947,541
6,502,109
54%
11,593,183
97%
354,358:
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfers In- General Fund
4,083,515
4,085,312
100%
3,972,983
2,317,578
58%
3,972,983 100%
TOTAL TRANSFERS
4,083,515
4,085,312
100% ;
3,972,983
2,317,578
58% ;
3,972,983
100% ;
FUND BALANCE
Budget
Actuals %
Budget
Actuals
% Projection
% $ Variance
Beginning Fund Balance
583,802
813,698 139%
1,337,624
1,216,586
91% 1,216,586
91% (121,038);
Resources over Requirements
(4,183,086)
(3,682,425)
(5,052,892)
(1,841,792)
(3,939,949)
1,112,941
Net Transfers - In (Out)
4,083,515
4,085,312
3,972,983
2,317,578
3,972,983
0!
TOTAL FUND BALANCE
$ 484,231
$ 1,216,586 251% ;
$ 257,715
$ 1,692,371
657% ; ; $ 1,249,620
485% ; $991,905;
A Public Health State IGA increased funds for Regional and Local Public Health Modernization
8 Fees were budgeted at an increase of 3%, but were adopted at an 8.5% rate increase
C Payments are reimbursed on a quarterly basis, and include the Medicaid Administrative Claims payment for which is currently outstanding
D Funds include the Diabetes Prevention Program, which was awarded for the calendar year 2020
E Projected Personnel savings based on YTD Personnel expenditures
VIES C
Budget to Actuals Report
ww_
FY20 YTD January 31, 2020 (unaudited)
58.3%
Year Complete
Fiscal Year 2019
1
Fiscal Year 2020
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Admin - Operations
114,500
152,827
133%
i
162,000
83,593
52%
144,500 89%
(17,500): A
Code Enforcement
664,291
635,453
96%
693,960
373,133
54%
693,960 100%
Building Safety
3,312,714
3,075,409
93%
3,433,780
1,796,157
52%
3,358,950 98%
(74,830): B
Electrical
804,849
i
738,580
92%
809,500
428,055
53%
808,000 100%
(1,500): B
Environmental On -Site
782,984
819,608
105%
877,400
522,985
60%
877,400 100%
Current Planning
1,795,453
1,701,840
95%
1,807,176
966,197
53%
1,713,776 95%
(93,400); C
Long Range Planning
678,955
632,170
93%
685,004
369,331
54%
677,004 99%
(8100R D
TOTAL RESOURCES
8,153,746
7,755,886
95%
8,468,820
4,539,450
54%
8,273,590 98%
(195,230);
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Admin - Operations
2,477,738
2,386,276
96%
2,492,316
1,454,659
58%
2,466,583
99%
25,733: E
Code Enforcement
456,162
445,254
98%
535,590
268,578
50%
486,151
91%
49,439! E
Building Safety
1,676,037
1,565,140
93%
1,743,298
911,963
52%
1,635,432
94%
107,867; F
Electrical
445,433
439,104
99%
462,183
260,610
56%
448,185
97%
13,998, F
Environmental On -Site �
612,596
547,203
89/0 °
616,279
323,913
53%
580,872
94%
35,407! F
Current Planning
1,554,847
1,456,128
94%
1,501,588
833,157
55%
1,467,588
98%
34,000-
Long Range Planning
503,344
492,687
98%
554,385
278,972
50%
548,285
99%
6,100, G
TOTAL REQUIREMENTS ;
7,726,157
7,331,793
95%
7,905,639
4,331,852
55%
7,633,095
97% ;
272,544;
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfers In - General Fund
300,000
289,193
96%
100,000
50,000
50%
100,000
100%
Transfers Out
(79,945)
(79,945)
100%
(85,695)
(42,844)
50% !
(85,695)
100%
Transfers Out - CDD Reserve �
(1,372,679)
(1,379,420) 100%
(1,462,386)
(731,188)
50%
(1,462,386)
100%
TOTAL TRANSFERS
(1,152,624)
(1,170,172)
102% ;
(1,448,081)
(724,032)
50%
(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
427,589
424,093
563,181
207,598
640,495
77,314,
Net Transfers - In (Out)
(1,152,624)
(1,170,172)
(1,448,081)
(724,032)
(1,448,081)
0;
TOTAL FUND BALANCE
$ 1,478,676
$ 1,783,536 121% ;
$ 1,097,104
$ 1,267,102 115% ;
$ 975,950
89% ($121,154);
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; projection decreased due to lower than expected volume
B Projection decreased due to lower than expected volume
C Change in accounting procedure for hearings officer deposits, which are held as a liability instead of recognized as revenue. Projection decreased
due to lower than expected volume.
D CLG Grant decreased to reflect anticipated actual amount
E Overall, projection decreased due to year to date unfilled positions and increased to include unbudgeted health benefits trust
F Overall, projection decreased due to year to date unfilled positions
G Projection increased due to time management leave payout; CLG Grant decreased to reflect anticipated actual amount
O'A'A@" S�pG2� Budget to Actuals Report
Road - Fund 325
FY20 YTD January 31, 2020 (unaudited)
RESOURCES
Motor Vehicle Revenue
Federal - PILT Payment
Other Inter -fund Services
Forest Receipts
Cities-Bend/Red/Sis/La Pine
Sale of Equip & Material
Interest on Investments
Federal Reimbursements
Mineral Lease Royalties
Miscellaneous
State Miscellaneous
Assessment Payments (P&I)
TOTALRESOURCES
58.3%
Year Complete
Fiscal Year 2019
1
Fiscal Year 2020
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
16,234,849
16,726,428
103%
17,609,539
10,227,271
58%
17,609,539
100%:
-'
1,900,000
2,153,308
113% �
1,510,450
2,310,002
153% � �
2,310,002
153% �
799,552! A
1,044,353
1,096,023
105%
1,156,581
213,747
18%
1,156,581
100%
963,410
801,125
°
83/0 �
915,000
-
0%
i
761,069
83%
�
(153,931) B
i
635,000
400,849
63%
660,000
128,557
19%
404,553
61%
(255,447)' C
365,000
327,920
90%
358,000
179,498
50%
357,535
100%
(465)! D
150,000
220,062
147%
246,000
117,521
48% !
203,000
83%
(43,000)! E
544,000
363,910
67%
181,757
363,514
200%
363,514
200%
181,757! F
175,000
i
69,422
40%
60,000
7,648
13%
60,000
100%
45,000
118,699
264% �
57,500
54,562
95% � �
74,500
130% ,
17,000, G
739,811
735,114
99%
20,000
34,325
172% ,
34,325
172% ,
14,325- H
80,000
22,350
28%
11,000
5,866
53%
11,000
100%
22,876,423
23,035,209
101% ;
22,785,827
13,642,511
60% ;
23,345,618
102% ;
559,791;
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Personnel Services
i
6,595,561
6,246,351
95%
6,447,671
3,692,260
57%
6,312,162
98%
135,509� 1
Materials and Services
8,094,192
5,912,553
73%
8,092,165
3,334,375
41%
7,568,996
94%
523,169, J
Capital Outlay
33,500
11,458
34%
31,500
94%
2,000= K
TOTAL REQUIREMENTS
14,689,753
12,158,904
83%
14,573,336
7,038,093
48%
13,912,658
95%
660,678;
TRANSFERS
Budget
Actuals %
Budget
Actuals %
Projection %
$ Variance
Transfers Out
(14,464,308)
(14,464,308) 100%
(11,910,575)
(6,612,088) 56%
(11,910,575) 100%
TOTAL TRANSFERS
(14,464,308)
(14,464,308) 100% ;
(11,910,575)
(6,612,088) 56% ;
(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,
i
Resources over Requirements
8,186,670
10,876,306
8,212,491
6,604,418
9,432,960
1,220,469,
Net Transfers - In (Out) t
(14,464,308)
(14,464,308)
(11,910,575)
(6,612,088)
(11,910,575)
0!
TOTAL FUND BALANCE
$ 2,416,014
$ 6,726,840 278% ;
$ 2,303,905
$ 6,719,170 292% ;
$ 4,249,225 184% ;
$1,945,320:
A PILT payment received in July. Exceeded amounts as budgeted due to a decrease in Timber revenue.
B Revised projection based on federal legislation and projections from AOC
C Contracted work for City of Redmond will be completed in FY 21 instead of FY 20
D Anticipated decrease in sale of signs
E Interest projection based on current investment rate and anticipated cash balances
F A two-year federal project was completed in one year, so full amount of reimbursement was requested in year one.
G Restitution receipts are higher than anticipated
H Updated based on actual receipts
i Projected Personnel savings based on YTD average vacancy rate of 1.8%
j Contracted road services and on -call engineering anticipated to be less than budgeted due to lack of snow and emergency work. Aggregate &
Asphalt anticipated to be less than budgeted due to City of Redmond work being pushed to FY 21.
K Updated based on revised estimate
IES�oG�� Budget to Actuals Report
Adult P&P - Fund 355
FY20 YTD January 31, 2020 (unaudited)
RESOURCES
DOC Grant in Aid SB 1145
CJC Justice Reinvestment
DOC Measure 57
Probation Supervision Fees
DOC-Family Sentence Alt
Interest on Investments
Interfund- Sheriff
Gen Fund/Crime Prevention
State Subsidy
Probation Work Crew Fees
Electronic Monitoring Fee
Miscellaneous
Oregon BOPPPS
State Miscellaneous
TOTALRESOURCES
58.3 %
Year Complete
Fiscal Year 2019
Fiscal Year 2020
Budget
Actuals
%
Budget
Actuals
%
Projection
% $
Variance
4,781,604
4,781,604
100%
4,353,626
3,466,336
80%
4,621,782
106%,
268,156- A
i 844,831
853,831
101%
712,530
0%
774,281
109%
61,751 A
i 233,900
233,900
100%
236,142
239,005
101%
239,005
101%
2,863! A
€ 210,000
191,536
91%
160,000
106,717
67%
180,000
113%
20,000! B
€ 114,683
114,683
100%
114,682
223,746
195%
230,000
201% ,
115,31& C
40,000
77,778
194%
77,500
39,135
50%
70,000
90%
(7,500)! D
50,000
51,034
102% �
50,000
32,083
64% _ �
50,000
100% -
-'
€ 50,000
50,000
100%
50,000
25,000
50%
50,000
100%
17,000
16,337
96%
16,298
12,527
77%
16,298
100%
i 4,000
i
2,800
70%
2,000
1,440
72%
2,000
100%
10,000
843165
842% '
2,000
14,510
725% '
18,000
900% '
16,000, E
500
6,102
999%
500
6,252
999%
8,000
999%
7,500� F
16,653
40,934
40,934! G
4,300
-
0% '
6,360,818
63463,769
102% ;
5,775,278
4,183,404
72%
6,300,300
109% ;
525,022:
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Personnel Services
4,656,363
4,522,266
97%
4,809,644
2,775,790
58%
4,762,614 99%
47,030 H
Materials and Services €
1,828,765
1,686,408
92%
1,764,847
910,169
52%
1,823,847 103%
(59,000)! 1
Capital Outlay €
20,000
-
0%
15,000
-
0%
15,000 100%
-'
TOTAL REQUIREMENTS ;
6,505,128
6,208,673
95%
6,589,491
3,685,959
56% ;
6,601,461 100% ;
(11,970);
TRANSFERS
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Transfers in- General Funds
285,189
285,189 100%
285,189
166,355
58%
285,189 100%
€
Transfer to Vehicle Maint
(120,000)
(120,000) 100%
(62,000)
(31,000)
50%
(62,000) 100%
TOTAL TRANSFERS
165,189
165,189 100% ;
223,189
135,355
61% ;
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%
164,005:
Resources over Requirements
(144,310)
255,096
(814,213)
497,445
(301,161)
513,052!
i
Net Transfers - In (Out)
165,189
165,189
223,189
135,355
223,189
0'
TOTAL FUND BALANCE
$ 2,220,879
$ 2,754,005 124% ;
$ 1,998,976
$ 3,386,805
169% ; ;
$ 2,676,033 134% ;
$677,057:
A State Dept. of Corrections and Criminal Justice Commission received more funding for dispersal than anticipated at time of budgeting
B Projection based on YTD actuals
C State Dept. of Corrections under allocated resources at the time of budgeting
D Interest projection based on current investment rate and anticipated cash balances
E Revenue from prior pretrial EM clients more than anticipated at time of budgeting due to account close-out offer in June -Aug 2019 and Dept.
Revenue fees from closed/previous accounts.
F Revenue includes miscellaneous refunds, staff uniform overage fees and payment from participants attending a Nov 2019 training event hosted by
Adult P&P
G State makes one payment per biennium to conduct hearings for sanctioned offenders. Will receive both FY19 and FY21 biennial payments in FY20.
H Projected Personnel savings based on YTD average vacancy rate of 2.0% less anticipated retirement vacation payouts
I Projection based on YTD actuals. Higher than anticipated pass -through grant contributions (JRI), and emergency and transitional housing costs
ESC�G�� Budget to Actuals Report
Road CIP - Fund 465
FY20 YTD January 31, 2020 (unaudited)
58.3 %
Year Complete
Fiscal Year 2019
1
Fiscal Year 2020
RESOURCES
Budget Actuals
%
Budget
Actuals %
Projection %
$ Variance
State Miscellaneous
853,104 -
0%
1,944,893
1,058,217 54%
2,456,362 126%
511,469, A
Interest on Investments
106,000 261,131
246%
198,000
216,728 109%
260,000 131%
62,000. B
Interfund Payment
- -
'
111,560
111,560
111,560',C
TOTAL RESOURCES
959,104 261,131
27%
2,142,893
1,386,506 65%
2,827,922 132% ;
685,029;
REQUIREMENTS
Budget
Actuals %
Budget
Actuals
%
Projection % $ Variance
Materials and Services
73,153
73,153 100%
71,748
41,853
58%
71,748 100%
Capital Outlay
8,236,348
5,411,213 66%
13,764,165
2,865,425
21% i
13,375,595 97% 388,570 D
r
TOTAL REQUIREMENTS ;
8,309,501
5,484,366 66% ;
13,835,913
2,907,278
21%
13,447,343 97% 388,570:
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfers In
13,811,725
13,393,963
97%
12,014,914
5,298,487
44%
11,805,052
98%
(209,862)i E
TOTAL TRANSFERS
13,811,725
13,393,963
97%
12,014,914
5,298,487
44% ;
11,805,052
98% ;
(209,862);
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%
2,143,019:
Resources over Requirements
(7,350,397)
(5,223,236)
(11,693,020)
(1,520,773)
F F (10,619,421)
' 1,073,599;
Net Transfers - in (Out)
13,811,725
13,393,963
12,014,914
5,298,487
11,805,052
(209,862);
TOTAL FUND BALANCE
$ 14,148,365
$ 17,759,555 126% ; $ 15,938,430
$ 21,537,269 135%
; $ 189945,186 119%
; $3,006,756:
A Updated based on reimbursable projects planned to be completed this fiscal year
B Interest projection based on current investment rate and anticipated cash balances
C Unbudgeted revenue to offset expenses for Spring River Road Improvements
D Variance due to unanticipated project delays projected to advance FY 20 budgeted CIP project costs into FY 21
E Revised estimate based on SDC eligible projects anticipated to be completed in fiscal year
-;, Budget to Actuals
Report
Road CIP (Fund
465) - Capital
Outlay
Summary by Project
58.3%
FY20 YTD January 31, 2020 (unaudited)
Year Completed
Fiscal Year 2019
Fiscal Year 2020
Budget
Actuals
%
Budget
Actuals %
Projection %
$ Variance
Burgess Road / Day Road Inter.
900,106
658,203
73% €
-
Deschutes Market/ Dale Road Inter.
1,500,000
1,285,822
86%
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%
300,000
- 0%
0% €
300,000s
Paving Knott Rd
850,286
495,978
58%
S. Canal /Helmholtz Way
714,937
141,751
20%
800,000
32,257 4% €
1
842,226 105%
(429226)
S. Canal - "Six" Corners
798,699
537,724
67% i
900,000
1,001,308 111%`
1,007,432 112%€
(107,432)
Six Corners Irrigation
Tumalo Road /Tumalo Place
406,879
49,123
12% `
769,521
76,262 10%
759,788 99% `
9,733
Quail Road Improvements
= 100,000
100,000
100%
-
La Pine Guardrail Repair
40,099
C Avenue: Hwy 97 to 6th St Impry
180,746
35,351
20% 1
300,000
369,705 123%1
369,705 123%1
(69,705)
Solar Drive Bridge
160,000
70,334
44%
-
Old Bend Rdm/Tumalo Rd Inter
346,426
50,355
15%
625,642
76,042 12% 1
682,150 109%1
(56,508)
Sisemore Bridge
_ 220,000
100,596
46%
632,174
68,349 11%
801,109 127%
(168,935)
Spring River Bridge Parking Imp
-
163,776
12,122 _
_
12,122
(12,122),
NE Negus and 17TH
360,000
221
0% €
1,025,472
0% €
180,000 18% €
845,472'
Paving Ward Road
_ 339,810
681
0%
598,269
715,504 120%
715,504 120%
(117,235)'
Hunnel Rd: Loco Rd to Tumalo Rd
=
275,000
236 0% 1
100,000 36%
175,000'
Cascade Lakes Hwy Bike Facilities
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
300,000
0% €
_
450,000 150%
(150,000)
Bend District Local Roads
558,459
0%
City of LaPine Local Roads
-
-
500,000
- 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% €
0%
247,342
US 20 Ward Rd to Hamby
500,000
500,000 100%
500,000 100%
Transportation System Plan Update
-
-
2509000
0% 1
80,000 32%
170,000
Gribbling Rd Bridge
-
-
60,000
0%
60,000 100%€
-
-
-
150,000
(150,000)
Slurry Seal 2020
=
Paving of S. Century Or
1,568
484,813
(484,813)
Sisemore Rd Canal Piping
Terrebonne Wastewater Feasibility St.
217
Signage Improvements
100,000
0%
609144
0%
60,144 100%`
-
Guardrail Improvements
100,000
0%
100,000
0% €
100,000 100%
-
-
180,746
- 0% €
180,746 100%
ARTS Project
TOTAL CAPITAL OUTLAY
$ 8,236,348
$ 5,411,213
66%€
$ 13,764,165
$ 2,865,426 21%s
$ 13,375,595 97%'
$ 388,570
o� VTESC Budget to Actuals Report
Solid Waste - Fund 610
FY20 YTD January 31, 2020 (unaudited)
58.3%
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
3,870,181
60%
6,437,500 100%,
Private Disposal Fees
2,709,370
2,379,061
88%
2,419,046
1,386,113
57%
2,419,046 100%
Commercial Disp. Fee
2,042,050
2,060,523
101%
2,252,225
1,451,905
64%
2,252,225 100%
Franchise 3% Fees
i
265,000
291,340
110%
265,000
33,214
13%
265,000 100%!
A
Yard Debris
216,761
268,830
124%
216,761
170,778
79%
216,761 100%
B
Interest
44,000
58,235
132%
59,000
25,326
43%
47,600 81%
(11,400)! C
Miscellaneous
49,955
57,067
114%
48,336
138,807
287%
156,428 324%
108,092 D
Special Waste'
15,000
21,487
143%
15,000
12,343
82%
15,000 100%
Recyclables
18,000
11,063
61%
12,000
7,090
59%
12,000 100%
Leases
i
10,801
1
0%
1
-
0%
1 100%
TOTAL RESOURCES
11,868,613
11,504,244
97%
11,724,869
7,095,756
61% ;
11,821,561 101% ;
96,692:
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Personnel Services
i
2,504,623
2,331,135
93%
2,538,776
1,383,117
54%
2,390,204
94%
148,572: E
Materials and Services
4,772,159
4,341,881
91%
4,927,163
2,100,691
43%
4,927,163
100%
F
Capital Outlay
173,000
109,681
63%
56,000
11,724
21%
�
56,000
100%
G
'
Debt Service
860,938
860,937
100% �
862,100
309,595
36%
862,100 100%
H
TOTAL REQUIREMENTS
8,310,720
7,643,635
92%
8,384,039
33805,127
45% 1
8,235,467
98%
148,572:
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
SW Capital & Equipment
(4,688,023)
(5,000,029)
107% :
(3,296,192)
(1,616,182)
49%
(33296,192)
100%,
,
Reserve
TOTAL TRANSFERS
(4,688,023)
(5,000,029)
107% ;
(3,296,192)
(1,616,182)
49%
(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
3,290,629
3,586,094
245,264,
r
Net Transfers - In (Out) !
(4,688,023)
(5,000,029)
`
(3,296,192)
(1,616,182)
k
(3,296,192)
0'
TOTAL FUND BALANCE
$ 600,000
$ 799,570 133% ;
$ 644,638
$ 2,474,017
384% ;
$ 1,089,472
169% ;
$444,834:
A Fees due April 15, 2020
B Revenue is seasonal with higher utilization in the summer months
C Interest projection based on current investment rate and anticipated cash balances
D Includes an unbudgeted sale of loader 7-279 for $95K, CEC LED light incentive and Taylor NW royalty payments
E Projected Personnel savings based on YTD average vacancy rate of 4.4%
F Expecting to reach budget with a waste characterization study, seasonal items such as mulching from the Fire Free events, bird control, etc.
G FY19 extended the life of an existing vehicle and did not purchase a second pick-up; FY20 purchased the budgeted gas monitoring equipment
H Principal and interest payments due in Nov and May
r�I ES�{ Budget to Actuals Report
C� 0
Fair & Expo - Fund 615
FY20 YTD January 31, 2020 (unaudited)
58.3%
Year Complete
Fiscal Year 2019
Fiscal Year 2020
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Events Revenue
655,000
615,300
94%
687,000
264,006
38%
600,840 87%
(86,160)� A
Food & Beverage
540,000
629,875
117%
568,000
184,777
33%
531,235 94%
(36,765)t B
Rights & Signage
105,000
115,650
110%
120,000
81,100
68%
146,100 122%
26,100-
Storage
83,100
76,735
92%
71,000
34,368
48%
75,939 107%
4,939!
Horse Stall Rental
57,000
71,855
126%
62,000
36,296
59%
61,200 99%
(800)!
Interfund Payment
30,000
54,573
182%
30,000
17,500
58%
30,000 100%
C
Camping Fee
18,200
19,975
110%
18,000
3,350
19%
15,500 86%
(2,500)!
Miscellaneous
8,400
6,374
76%
3,500
2,236
64% ! !
2,901 83%
(599y
Interest
2,400
(518) -22%
2,000
(2,145) -107%! !
(3,000) -150%!
(5,000)!
TOTAL RESOURCES
1,499,100
1,589,820
106% ;
1,561,500
621,489
40% ;
1,460,715 94% ;
(100,785);
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Personnel Services
1,248,512
1,259,337
101%
1,176,169
645,855
55%
1,100,998 94%
75,171, D
Personnel Services - F&B
149,296
149,947
100%!
157,430
88,964
57%
147,180 93%
10,250, E
Materials and Services
967,441
912,724
94%
795,788
529,007
66%
930,188 117%
(134,400)! F
Materials and Services - F&B
222,500
365,951
164%
234,600
140,267
60% !
335,600 143%
(101,000); B
Debt Service
101,136
101,136
100%
100,800
55,290
55% !
100,800 100%
TOTAL REQUIREMENTS
2,688,885
2,789,095
104% ;
2,464,787
1,459,384
59% ;
2,614,766 106% ;
(149,979);
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers In - Room Tax
517,996
517,996
100%
409,654
206,969
51%
409,654 100%
Transfers In - County Fair
! 472,998
417,000
88%
395,000
250,000
63% !
250,000 63% (145,000); G
Transfers In - General Fund
200,000
200,000
100%
200,000
116,662
58%
200,000 100%
Transfers In - Park Fund
30,000
30,000
100%
30,000
15,000
50%
30,000 100%
Transfers Out
(11,791)
(5,894)
50%
(11,791) 100%
TOTAL TRANSFERS
1,220,994
1,164,996
95%
1,022,863
582,737
57% ;
877,863 86% ; (145,000);
FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance
Beginning Fund Balance (60,285) 999% 80,000 (94,564) -118%; (94,564) -118%, (174,564); H
Resources over Requirements (1,189,785) (1,199,275) (903,287) (837,895) (1,154,051) (250,764);
Net Transfers - In (Out) ! 1,220,994 1,164,996 1,022,863 582,737 ! 877,863 (145,000);
TOTAL FUND BALANCE $ 31,209 ($ 94,564) -303%: $ 199,576 ($ 349,722) -175%; ($ 370,752) -186%; ($570,328);
A Current year receipts are 38% of budget YTD; prior year receipts were 40% of budget at this point last year. Revenue projections down due to loss
of/postponement of Endurocross and other events.
B Net earnings from F&B activities YTD are $(44,454). Monthly fixed costs have a greater impact on earnings during off-season months.
C Reimbursement from RV Park for personnel expenditures recorded in F&E.
D Projected Personnel savings based on YTD average vacancy rate of 7.1%
E Net earnings from F&B activities YTD are $(44,454). Monthly fixed costs have a greater impact on earnings during off-season months. Projected
Personnel savings based on YTD average vacancy rate of 7.1 %
F Projected increase primarily driven by Utilities, R&M and Advertising
G Net proceeds from the County Fair are recorded in a separate fund and transferred in at year-end (Final estimate of $250k)
H Prior year losses, relative to budget, are compounded into the beginning working capital to start the fiscal year.
01ES ` Budget to Actuals Report
RV Park - Fund 618
FY20 YTD January 31, 2020 (unaudited)
RESOURCES
RV Park Fees < 31 Days
Interest on Investments
RV Park Fees > 30 Days
Cancellation Fees
Washer / Dryer
Vending Machines
Miscellaneous
Good Sam Membership Fee
Good Sam Discounts
TOTALRESOURCES
58.3%
Year Complete
Fiscal Year 2019
1
Fiscal Year 2020
Ll
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
340,200
458,331
135%
405,200
288,402
71%
463,372
114% ,
58,172, A
4,400
i
12,255
279% �
12,000
7,468
62% � �
13,000
108% �
1,000! B
5,000
11,600
232%
5,000
8,700
174%
13,450
269%
8,450t
4,000
12,497
312%
5,000
4,371
87%
5,626
113% ,
62&
i
3,500
i
4,650
133% �
4,000
3,936
98% � �
5,063
127% �
1,063!
1,500
1,716
114% �
3,000
1,602
53%
2,073
69% �
(927):
-
2,231
2,000
1,666
83%
2,356
118%
356!
i
-
2,561
�
1,500
351
23% � �
351
23%
(1,149), C
(17,220)
999%
(7,109) 999%,
(7,109)
999%
(7,109) C
358,600
488,620
136% ;
437,700
309,387
71%
498,182
114% ;
60,482:
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection % $ Variance
Materials and Services
i
298,870
276,007
92%
318,273
176,225
55%
279,291 88% 38,982:
Debt Service
223,101
223,101
100%
222,100
161,528
73%
222,100 100%
TOTAL REQUIREMENTS
521,971
499,108
96% ;
540,373
337,753
63% ;
501,391 93% ; 38,982:
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers In - Park Fund
160,000 160,000 100% 160,000
160,000 100%
160,000 100%
Transfers In - TRT Fund
35,000
17,500 50%
35,000 100%
Transfer Out - RV Reserve
502,000
- - ( )
251,000 50%
( )
502,000 100%
( ) -
TOTAL TRANSFERS
160,000 160,000 100% ; (307,000)
(73,500) 24% ;
(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)
(28,366)
(3,209)
99,464;
i
Net Transfers - In (Out)
160,000
160,000
(307,000)
(73,500)
(307,000)
0;
TOTAL FUND BALANCE
$ 315,629
$ 592,992 188% ;
$ 150,327
$ 491,126 327% ;
$ 282,783 188% ;
$132,456:
A 8,489 RV spaces, 37.25% utilization YTD. Prior year comparable was 7,942 RV spaces, 34.85% utilization YTD
Interest projection based on current investment rate and anticipated cash balances
The Good Sam incentive program was discontinued during Fall 2019.
,� ��`o
���� Budget to Actuals Report
�C•
Risk Management - Fund 670
FY20 YTD January 31, 2020 (unaudited)
58.3 %
Year Complete
Fiscal Year 2019
1
Fiscal Year 2020
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Workers' Compensation
1,247,279
1,273,816
102%
1,255,108
764,666
61%
1,255,108 100%
f
General Liability
1,063,675
1,063,675
100%
1,072,326
615,700
57%
1,072,326 100%
Property Damage
i
394,291
394,291
100%
392,923
230,954
59%
392,923 100%
Unemployment
� 280,921
297,540
106/o °
323,572
289,104
89%
323,572 100%,
A
Vehicle
195,250
195,250
100%!
195,580
118,420
61%
195,580 100%
Interest on Investments
85,000
148,890
175%
137,000
91,394
67%
161,000 118%
24,000! B
Claims Reimbursement
269,198
57,073
21%
82,000
430,071
524%
450,000 549% ,
368,000,
Skid Car Training
i
32,000
44,910
140%
34,000
27,090
80%
34,000 100%
Process Fee- Events/ Parades
1,800
1,575
88%
2,000
765
38%
2,000 100%
Miscellaneous
i
500
5
1%
500
5
1%
500 100%
Loss Prevention
30
30 100%!
30
-
0%
30 100%
TOTAL RESOURCES
3,569,944
3,477,056
97% ;
3,495,039
2,568,168
73% ;
3,887,039 111% ;
392,000;
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Workers' Compensation
1,360,000
1,013,256
75%
1,460,000
486,400
33%
1,200,000
82%
260,000:
General Liability
900,000
633,248
i
70%
1,400,000
208,689
15%
850,000
61%
550,000! C
i
Insurance Administration
599,459
529,833
88%
592,059
274,971
46%
524,059
89%
68,000! D
Property Damage
728,638
548,796
75%
400,236
638,716
160%
900,000
225%
(499,764)! E
Vehicle
120,000
100,150
83%
150,000
81,438
54%
250,000
167%
(100,000)!
Unemployment
150,000
37,481
25%
130,000
25,612
20%
90,000
69%
40,000, F
TOTAL REQUIREMENTS
3,858,097
2,862,764
74%
4,132,295
1,715,826
42% ;
3,814,059
92%
318,236;
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfers Out - Vehicle Replace
(3,168)
(3,168)
100%
(6,918)
(3,458)
50% _
(6,918)
100%
TOTAL TRANSFERS
(3,168)
(3,168)
100% ;
(6,918)
(3,458)
50%
(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% 1,093,40T
Resources over Requirements
(288,153)
614,292
(637,256)
852,342
72,980 710,236
i
Net Transfers - In (Out)
(3,168)
(3,168)
(6,918)
(3,458) €
(6,918) 01
TOTAL FUND BALANCE
$ 5,308,679
$ 7,193,407 136% ;
$ 5,455,826
$ 8,042,292 147% ; ;
$ 7,259,469 133% ; $1,803,643;
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 Part of 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 significant portion incurred in FY20.
F Fewer unemployment claims than anticipated.
o� �I ES`� Budget to Actuals Report
L� �G
Health Benefits - Fund 675
FY20 YTD January 31, 2020 (unaudited)
RESOURCES
Internal Premium Charges
COIC Premiums
Retiree / COBRA Premiums
Employee Co -Pay
Interest
Prescription Rebates
Claims Reimbursement & Other
TOTAL RESOURCES
REQUIREMENTS
Health Benefits
Deschutes On -Site Pharmacy
Deschutes On -Site Clinic
Wellness
TOTAL REQUIREMENTS
58.3%
Year Complete
Fiscal Year 2019 1
Fiscal Year 2020
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
17,054,563
18,051,440 106%
17,411,292
10,311,521
59%
17,674,925 102% :
263,633:
i 1,834,000
1,794,789 98%
1,967,021
962,104
49%
1,620,000 82%
(347,021)� A
1,280,000
1,144,088 89%
1,433,000
577,398
40%
1,000,000 70%
(433,000)!
963,000
1,016,748 106%
1,041,120
591,366
57%
1,026,114 99%
(15,006)
i 220,000
366,207 166%
346,000
218,046
63%
391,000 113%
45,000
i 60,000
148,847 248%
75,000
88,890
119%
90,000 120%
15,000
177,557
45,000
750
2%
45,000 100%
21,411,563
22,699,675 106% ;
22,318,433
12,750,075
57% ;
21,847,039 98%
(471,394);
Budget Actuals % Budget Actuals % Projection % $ Variance
19,559,777
17,493,075
89%
18,550,836
10,138,512
55%
19,127,836
103%
(577,000)� B
2,284,744
2,514,038
110%
2,242,104
1,437,687
64%
2,823,025
126%
(580,921)' B
i
1,114,864
i
1,045,588
94% �
1,141,691
560,260
49% � �
t
1,141,691
100% �
B
184,870
158,384
86%
180,380
101,539
56% �
180,380
100% �
� B
23,144,255
21,211,086
92% ;
22,115,011
12,237,998
55% ;
23,272,932
105% ;
(1,157,921);
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) 1,488,590 203,422 512,077 (1,425,893) (1,629,315)
i I
Net Transfers - In (Out) - - - - 0'
TOTAL FUND BALANCE $ 14,318,894 $ 16,563,905 116% $ 16,309,716 $ 17,075,982 105% $ 15,138,012 93% ($1,171,704
A Prior year monthly average was $149K, whereas YTD monthly average is $137K; COIC rates reduced by 5% at start of fiscal year
Amounts are paid 1 month in arrears; projection compared to historical costs for reasonableness
Budget to Actuals Report
911 - Fund 705
FY20 YTD January 31, 2020 (unaudited)
58.3%
Year Complete
Fiscal Year 2019
Fiscal Year 2020
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Property Taxes - Current Yr
8,311,833
8,426,089
101%
8,809,419
8,280,105
94%
8,856,617 101%
47,198, A
Telephone User Tax
890,000
955,187
107%
900,000
232,660
26%
900,000 100%
B
Police RMS User Fees
300,680
335,192
111%
250,000
78,685
31%
250,000 100%
C
Interest
200,000
205,570
103%
157,000
111,528
71%
202,000 129%
45,000: D
State Reimbursement
125,000
162,900
130%
125,000
15,000
12%
125,000 100%,
- E
Property Taxes - Prior Yr
110,000
108,419
99%
100,000
227,276
227%
255,000 255%
155,000, F
Data Network Reimbursement
50,000
106,592
213%
55,000
-
0%
55,000 100%
Contract Payments
51,300
175
0%
51,300
10,083
20%
75,000 146%
23,700! C
User Fee
180,000
141,980
79%
73,680
4,313
6%
73,680 100%,
C
Property Taxes - Jefferson Co.
30,000
33,453
112%
30,000
32,302
108%
32,650 109%
2,650!
Miscellaneous
11,200
38,757 346%
11,951
9,789
82%
11,951 100%
TOTAL RESOURCES
10,260,013
10,514,313
102% ;
10,563,350
9,001,740
85%
10,836,898 103% ;
273,548:
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Personnel Services
7,646,307
6,743,116
88%
7,462,575
4,132,151
55%
6,983,275
94%
479,300: G
Materials and Services
3,370,357
3,297,619
98%
3,387,761
2,073,976
61%
3,387,761
100%
Capital Outlay
2,362,400
529,377
22%
1,400,000
167,030
12%
1,400,000 100%
TOTAL REQUIREMENTS ;
13,379,064
10,570,113
79%
12,250,336
6,373,158
52%
11,771,036
96%
479,300,
FUND BALANCE
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Beginning Fund Balance
8,625,000
8,660,615
100%
7,753,706
8,604,816
111%
8,604,816
111%
851,109:
Resources over Requirements
(3,119,051)
(55,800)
(1,686,986)
2,628,583
I I
(934,138)
i
752,848!
I
�
Net Transfers - In (Out)
i
-
0'
TOTAL FUND BALANCE
$ 5,505,949
$ 8,604,816
156% ;
$ 6,066,720
$ 11,233,398
185% ; ;
$ 7,670,677
126% ;
$1,6033957:
A Actual 19-20 TAV is a 5.36% increase compared to FY 18-19 vs. 5.5% budgeted; however collection rate is projected to be 95.8% versus 95%
B Telephone maintenance reimbursements are received in a lump sum by early spring
C Majority of billings sent at the end of March, revenue expected in early May
D Interest projection based on current investment rate and anticipated cash balances
E State GIS reimbursements are received quarterly
F TDS Baja deferred billing credits per ORS 305.286 in addition to settlement payment
G Projected Personnel savings based on YTD average vacancy rate of 7.8%
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