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2021-174-Minutes for Meeting April 19,2021 Recorded 5/3/2021T E S C0-A ®CARD OF COMMISSIONERS 1300 NW Wall Street, Bend, Oregon (541 ) 388-6570 'its �i Y> y Recorded in Deschutes County CJ2021-174 Nancy Blankenship, County Clerk Commissioners' Journal 05/03/2021 1:26:57 PM 2021-174 FOR RECORDING STAMP ONLY Barnes Sawyer Rooms Live Streamed Video Present were Commissioners Patti Adair and Phil Chang. Commissioner DeBone was present at 1:14 p.m. Also present were Tom Anderson, County Administrator; David Doyle, County Counsel; and Sharon Keith, BOCC Executive Assistant (via Zoom conference call). Attendance was limited in response to Governor's Virus orders. CALL TO ORDER: Vice Chair Chang called the meeting to order at 1:00 p.m. PLEDGE OF ALLEGIANCE ACTION ITEMS: CONVENE AS THE GOVERNING BODY OF THE DESCHUTES COUNTY 911 SERVICE DISTRICT 1. Discussion of Reinstatement of a 5t" Operations Supervisor Position to the Deschutes County 911 Budget for FY 2021 911 Director Sara Crosswhite presented the request for staffing on the dispatch floor. Ms. Crosswhite reviewed the process for hiring for the department. The Board expressed support. County Administrator Anderson BOCC MEETING APRIL 19, 2021 PAGE 1 OF 4 reported on the financial implications and the position has been taken into account for the proposed budget within the existing tax rate. The Resolution relative to this request will be presented on the Board's agenda of Wednesday, April 21. ADAIR: Move approval of support CHANG: Second VOTE: ADAIR: Yes DEBONE: Absent/excused CHANG: Vice Chair votes yes. Motion Carried RECONVENE AS THE GOVERNING BODY OF DESCHUTES COUNTY 2. Deschutes County Public Health Advisory Board 2021 Priorities Presenting via Zoom conference call were Public Health Supervisor Tom Kuhn along with Advisory Board Members Keith Winsor, Rebeckah Berry, and Davidu. r.tl.,.. -rl— r,mmittn� r rocor�forl n lief of iAnnfifinA 7(171 nrinritioc of IlUI1lIC�/. 1 I IC l.Vl IIIIIItICC NI l ILcu a n.JL VI Iuci iuI IN..0 wc.. i Ni IVi v- the public health advisory board and asked the Commissioners for guidance. The committee members asked for support of the public health programs through Boost Oregon, AFIX, and Ask Anything Campaign. 3. Deschutes County Treasurer and Finance Report for March 312021 Chief Financial Officer Greg Munn presented via Zoom conference call. The report is attached to the record. 4. Discuss Board Assignment for the Facility Project Review Committee Deputy County Administrator Erik Kropp and Facilities Director Lee Randall along with Community Justice Department Ken Hales and Tanner Wark via Zoom conference call presented regarding the expansion of the Adult Parole and BOCC MEETING APRIL 19, 2021 PAGE 2 OF 4 Probation building complex. Commissioner Adair inquired on the cost estimate. Mr. Randall stated a cost analysis hasn't been completed as of yet. Commissioner Chang asked for identification of persons on the Facility Project Review Committee. Mr. Kropp responded there are 7 or 8 members with various backgrounds. Commissioner Adair feels the committee will present great feedback on the project given their fields of work. Commissioner Chang inquired if there was a landscape architect on the committee. No. Mr. Hales stated that the department continues to work both in the office and remotely due to the COVID pandemic. ADAIR: Move approval of letter to Facility Project Review Committee CHANG: Second VOTE: ADAIR: Yes CHANG: Yes DEBONE: Chair votes yes. Motion Carried Mr. Kropp invited the Commissioners to attend the meeting of the Facility Project Review Committee when it is scheduled and ensured the meeting would be publically noticed. OTHER ITEMS: • Commissioner Adair commented on the testimony process for the legislative session this year. • Commissioner Chang spoke on the COVID vaccine • Commissioner DeBone commented on the legislative session. Discussion held on accessory dwelling units. EXECUTIVE SESSION: At the time of 2:53 p.m., the Board went into Executive Session under ORS 192.660 (2) (a) Consideration of Employment. The Board came out of Executive Session at 3:33 p.m. BOCC MEETING APRIL 19, 2021 PAGE 3 OF 4 Being no further items to come before the Board, the meeting was adjourned at 3:33 p.m. ATTEST: RECORDING SECRETARY RA TI ADAIR, COMMISSIONER BOCC MEETING APRIL 19,2021 PAGE 4 OF 4 L�vI E S COG 41, ?-A Deschutes County Board of Commissioners 1300 NW Wall St, Bend, OR 97703 (541) 388-6570 - www.deschutes.org BOCC MEETING AGENDA DESCHUTES COUNTY BOARD OF COMMISSIONERS 1:00 PM, MONDAY, APRIL 19, 2021 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/meetings. 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. Item start times are estimated and subject to change without notice. CALL TO ORDER MEETING FORMAT In response to the COVID-19 public health emergency, Oregon Governor Kate Brown issued Executive Order 20-16 (later enacted as part of HB 4212) directing government entities to utilize virtual meetings whenever possible and to take necessary measures to facilitate public participation in these virtual meetings. Since May 4, 2020, meetings and hearings of the Deschutes County Board of Commissioners have been conducted primarily in a virtual format. Attendance/Participation options include: Live Stream Video: Members of the public may still view the BOCC meetings/hearings in real time via the Public Meeting Portal at www.deschutes.org/meetings. In Person Attendance: Limited due to Virus restrictions. Please contact Sharon Keith at sharon.keith@deschutes.org prior to the meeting to request in person attendance. Citizen Input: Citizen Input is invited in order to provide the public with an opportunity to comment on any meeting topic that is not on the current agenda. Citizen Input is provided by submitting an email to: citizeninput@deschutes.org or by leaving a voice message at 541-385-1734. Citizen input received before the start of the meeting will be included in the meeting record. Zoom Meeting Information: Staff and citizens that are presenting agenda items to the Board for consideration or who are planning to testify in a scheduled public hearing may participate via Zoom meeting. The Zoom meeting id and password will be included in either the public hearing materials or Board of Commissioners BOCC Meeting Agenda Monday, April 19, 2021 Pagel of 3 through a meeting invite once your agenda item has been included on the agenda. Upon entering the Zoom meeting, you will automatically be placed on hold and in the waiting room. Once you are ready to present your agenda item, you will be unmuted and placed in the spotlight for your presentation. If you are providing testimony during a hearing, you will be placed in the waiting room until the time of testimony, staff will announce your name and unmute your connection to be invited for testimony. Detailed instructions will be included in the public hearing materials and will be announced at the outset of the public hearing. PLEDGE OF ALLEGIANCE ACTION ITEMS CONVENE AS THE GOVERNING BODY OF DESCHUTES COUNTY 911 SERVICE DISTRICT Discussion of Reinstatement of a 5Th Operations Supervisor Position to the Deschutes County 9-1-1 Budget for FY 2021 - Sara Crosswhite, 9-1-1 Operations Director RECniyvENE AS THE GOVERNING BODY OF DESCHUTES COUNTY 2. Deschutes County Public Health Advisory Board 2021 Priorities - Thomas Kuhn, Health Services 3. Deschutes County Treasurer and Finance Report for March 31, 2021 - Greg Munn, Chief Financial Officer 4. Discuss Board Assignment for the Facility Project Review Committee -Erik Kropp, Deputy County Administrator 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. 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 Monday, April 19, 2021 Page 2 of 3 Executive sessions are closed to the public, however, with few exceptions and under specific guidelines, are open to the media. Executive Session under ORS 192.660 (2) (a) Consideration of Employment 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 www.deschutes.org/meetingcalendar (Please note: Meeting dates and times are subject to change. All meetings take place in the Board of Commissioners' meeting rooms at 1300 NW Wall St., Bend, unless otherwise indicated. If you have questions regarding a meeting, please call 388-6572.) Board of Commissioners BOCC Meeting Agenda Monday, April 19, 2021 Page 3 of 3 \)I,ES CO o c Deschutes County Board of Commissioners 1300 NW Wall St, Bend, OR 97703 (541) 388-6570 - Fax (541) 385-3202 - https://www.deschutes.org/ AGENDA REQUEST & STAFF REPORT For Board of Commissioners BOCC Monday Meeting of April 19, 2021 DATE: April 13, 2021 FROM: Sara Crosswhite, 9-1-1 Operations, 541-322-6111 TITLE OF AGENDA ITEM: Discussion of Reinstatement of a 5Th Operations Supervisor Position to the Deschutes County 9-1-1 Budget for FY 2021 RECOMMENDATION & ACTION REQUESTED: Staff request approval of to reinstate the 5th Operations Supervisor to support current operations on the dispatch floor as well as assist with future CAD updates and enhancements by a Resolution to be presented at the BOCC Meeting of April 21, 2021 BACKGROUND AND POLICY IMPLICATIONS: In 2014 a 5tn Operations Supervisor position was created and implemented as an Administrative Supervisor who supported policy review and edits to improve operations and maintain compliance with changing legislation and best practices, special projects such as the 9-1-1 Center Accreditation, and provided dispatch floor coverage while the other Operations supervisors were on vacation or leave. In 2018 the Supervisor filling that role moved into an acting Operations Manager and the vacant supervisor FTE was moved over to the Systems side of the house to account for growth with the new radio and Computer Aided Dispatch (CAD) system. With the loss of the 5tn supervisor position, we have realized the impact to the four operational supervisors remaining; as we work on compliance updates and special projects while maintaining enough supervision on the dispatch floor. During deployment of our CAD system we had to remove an operational supervisor from the dispatch floor to focus on developing, modifying, testing and assisting in training staff on the system. The CAD system has one to two upgrades a year and can be quite large. This requires the same detail and time from a supervisor to test on the system prior to release on the dispatch floor. The additional FTE on the supervisor team will allow the four supervisors to remain on the floor supervising while the fifth supervisor can support the team by focusing on administrative maintenance, CAD upgrade projects, special projects, as well as fill in for supervision holes when the other supervisors are on leave or vacation. FISCAL IMPLICATIONS: If approved, we do not anticipate an actual fiscal increase in FY21 due to the timing of the supervisor recruitment. The reason being, we would assign an existing supervisor to this new position while opening a recruitment to back fill the supervisor's move to the new position. Realistically, if we open a recruitment now, I don't anticipate we will get the new supervisor in place until July 2021. Essentially cascading vacancy savings will cover the cost impact in FY21. In FY22, however, there would be an increase of $124,015 to Personnel Cost in DC911 Fund 705. ATTENDANCE: Sara Crosswhite, Director and Chris Perry, Operations Manager �vTES CO o'-A Deschutes County Board of Commissioners 1300 NW Wall St, Bend, OR 97703 (541) 388-6570 - Fax (541) 385-3202 - https://www.deschutes.org/ AGENDA REQUEST & STAFF REPORT For Board of Commissioners BOCC Monday Meeting of April 19, 2021 DATE: April 13, 2021 FROM: Thomas Kuhn, Health Services, TITLE OF AGENDA ITEM: Deschutes County Public Health Advisory Board 2021 Priorities RECOMMENDATION & ACTION REQUESTED: The Public Health Advisory Board (PHAB) will provide an update to the Commissioners on current identified priorities and request guidance on how the PHAB can best take action in advocating for the priorities. BACKGROUND AND POLICY IMPLICATIONS: Annually, the PHAB develops priority topics for which they would like to advocate in conjunction with the Board of County Commissioners. The PHAB Chairs and Member, Dave Huntley, will share the developed priorities, share ways that action could be taken in these areas, seek approval for the priorities, and request guidance from the Commissioners on how best to proceed. In 2021, PHAB has given special priority to topics around COVID-19 and hope to be of service to Deschutes County as residents recover from the pandemic. FISCAL IMPLICATIONS: None ATTENDANCE: Tom Kuhn, Community Health Program Manager; Keith Winsor, PHAB Chair; Rebeckah Berry, PHAB Vice -Chair; David Huntley, PHAB Member -- Via Zoom �v1ES CO HEALTH SERVICES PUBLIC HEALTH FIVE ,M It i, 3 s' kR F rvb yvrtI ¢ 6 S i , a 1) COVID-19 Considerations A) Support CDC Guidelines — Dave Huntley 1. Emphasize the importance of wearing masks as COVID-19 vaccine rolls out 2. Emphasize that the public wear masks securely over nose and mouth B) Support COVID-19 Vaccinations — Keith Winsor C) Promote Health Screenings and Care during COVID-19 — Dave Huntley • Child wellness doctor visits and childhood vaccinations • Maternal and child health • Oral health • Preventive tests • Ongoing follow-up care for chronic conditions • Seek help for alcohol and drug dependencies • Mental health • Not delaying emergency concerns or conditions • Eye exams 2) Supporting Non-COVID Immunizations and Vaccinations— Keith Winsor Other topics for consideration if time allows or needs immediate attention: 3) Sexually Transmitted Disease/Infection — Rebeckah Berry 4) Teen Pregnancy/Reproductive Health Access — Rebeckah Berry �e\)I EIS CpG2 o Deschutes County Board of Commissioners 1300 NW Wall St, Bend, OR 97703 (541) 388-6570 - Fax (541) 385-3202 - https://www.deschutes.org/ AGENDA REQUEST & STAFF REPORT For Board of Commissioners BOCC Monday Meeting of April 19, 2021 DATE: April 14, 2021 FROM: Greg Munn, Finance, 541-388-6559 TITLE OF AGENDA ITEM: Deschutes County Treasurer and Finance Report for March 31, 2021 DATE: April 13, 2021 TO: Board of County Commissioners FROM: Greg Munn, Treasurer and Chief Financial Officer SUBJECT: Treasury and Finance Report - March 2021 Following is the unaudited monthly finance report for fiscal year to date March 31, 2021. Treasury and Investments • The portfolio balance at the end of March was $241 million, a decrease of $15 million from last month but an increase of $15 million from March 2020. • Net investment income for the month is $169,793, approximately $7,000 less than last month and $186,000 less than last March. YTD earnings are $1.5 million (44%) less than last year's amount. • All portfolio category balances are within policy limits. • The LGIP interest rate declined from 0.75% to 0.60% on March 1. One year ago marks the first reduction in the pool rate from 2.25% to 2.00% as a result of the economic impact of the pandemic. • Average portfolio yield is 0.88% down from 0.91% last month. • The portfolio's weighted average time to maturity is at 1.97 years (slightly longer than 1.9 last month). Portfolio Breakdown: Par Value by Investment Type Municipal Debt $ 38,520,000 16.0% Corporate Notes 56,903,000 23.6% Time Certificates - 0.0% U. S. Treasuries 10,000,000 4.2% Federal Agencies 82,385,000 34.2% LGIP 48,795,638 20.3% First Interstate Bank 4,204,997 1.7% Total Investments $ 240,808,635 100.0% Total Portfolio: By Investment Types LGIP 20.3% First Interstate I Municipal Debt Bank 1.7% Corporate Notes 23.6% U. S. Treasuries 4.2% Time Certificates 0.0% Portfolio by Broker $120 $111.8 o $100 $80 $60 $40 $18.6 $21.8 $22.8 $20 $3.9 $8.9 $_ .,.:.w. tl DA Moreton Robert W Great Piper Castle Davidson Capital Baird 8. Pacific Sandler Oak Markets Co Securities Investment Income Mar-21 Y-T-D Total Investment Income 174,793 1,913,429 Less Fee: $5,000 per month (5,000) 45,000 Investment Income - Net 169,793 1,868,429 Prior Year Comparison Mar-20 356,917 3,365,283 U.S. Treasuries 100% LGIP ($51,177,000) 100% Federal Agencies 100% Bankers Acceptances 25% Time Certificates 50% Municipal Debt 25% Coroorate Debt 25% Matu ' Years ax 4.605 Weighted Averaae 1.97 Yield Percentages Current Month Month FIB/ LGIP 0.60% _Prior 0.75% Investments 1.56% 1.56% Average 0.88% 0.91% Benchmarks 24 Month Treas. 0.16% LGIP Rate 0.75% 36 Month Treasury 0,35% Term Minimum Actual 0 to 30 Days Under 1 Year Under 5 Years 10% 25% 100% 23.30: 44.2% 100.0% Other Policy Actual Corp Issuer Callable Credit W/A 5% 25% AA2 3.3% 23.6% AA1 Investment Activity Purchases in Month $ Sales/Redemptions in Month $ 2,000,000 4.00% 3.50% 3.00% 2.50% 2.00% 1.50% 1.00% 0.50% 0.00% 300,000,000 250,000,000 200,000,000 150, 000, 000 100, 000,000 50,000,000 24 Month Historic Investment Returns Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr MayJune July Aug Sept Oct Nov Dec Jan Feb Mar — C—ty Rate 2 year Treesury Rate Corporate Bond Rate --- - LGIP Rate Three Year Portfolio Balance co w w w w w w tb w M M M M Cn Cn M M M 0) M Cn 0 0 0 0 0 0 0 0 0 0 0 0 - - - i-{ > u c sa Q to O z Ov ra °' 4 ¢ 0 Z Cw) u Q ¢ 0 0 Q ti Fiore Year Maturity Distribution Schedule 20,000,000 18,000,000 16,000,000 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 Deschutes County Investments Purchases made In Mar 2020 Portfolio Management Purchases made In Mar 2021 Portfolio Details -Investments March 31, 2021 Purchase Maturity Days To Ratings Coupon Par Market Book Inv i - Inv T) - CUSIP - Security Broke - Date - Date -1 Motor[ • Mood! - 3&P/FI Rate - YTM 3( - Value - Value Value _ 10687 VR2 89236TEV3 Toyota Mir Grad - Corp N CASTLE 1/9/2019 4/13/2021 12 At A+ 0.50413 2.217545 2,000,000 2,000,753 1,999,821 10702 VR2 06051GFV6 Bank of America Corp CASTLE 5/31/2019 4/19/2021 18 A2 A- 1,63775 3.170248 1,050,000 1,052,033 1,050,574 10706 MUN 801577NR4 SANTA CLARA CNTY CALIF FI NG CASTLE 7/2/2019 5/1/2021 30 AA- 2.05 2.26338 1,095,000 1,097,759 1,094,985 10700 MCI 06051GEH8 Bank of America Corp CASTLE 5/9/2019 5/13/2021 42 A2 A- 5 2.700268 1,560,000 1,574,741 1,564.047 10757 MCI 09247XAH4 Federal Home Loan Mlg Corp CASTLE 3/25/2020 5/24/2021 53 Aa3 AA- 4.25 2.657668 2,000,000 2,019,028 2,004,579 10741 TRC 9128286V7 U.S. Treasury CASTLE 12/13/2019 5/31/2021 60 Asa 2.125 1.701717 6,000,000 5,025,425 5,003,417 10667 MCI 695114CM8 Pacific Corp CASTLE 11/29/2018 6/15/2021 75 At A+ 3.85 3.350218 1,170,000 1,173,091 1,171,142 10672 MCI 695114CM8 Pacific Corp CASTLE 12/6/2018 6/15/2021 75 At A+ 3.85 3.350911 830,000 832,193 830,809 10692 MCI 695114CM8 Pacific Corp CASTLE 2/22/2019 6/15/2021 75 At A+ 3.85 2.850325 2,000,000 2,005,284 2,003,536 10708 FAC 3133EKVC7 Federal Farm Credit Bank CASTLE 7/29/2019 7/19/2021 109 Aaa AA+ 1.875 1,874881 3,000,000 3,020,971 3,000,000 10721 TRC 9128287F1 U.S. Treasury CASTLE 10/31/2019 7/31/2021 121 Aaa 1.75 1.631274 5,000,000 5,035,545 5,001,923 10705 MUN 797398DK7 SAN DIEGO CNTY CALIF PENSIOICASTLE 7/1/2019 8/15/2021 136 Aa2 AAA 5,835 2.000454 2,000,000 2,050,220 2,027,803 10696 AFD 88059E4M3 Tennessee Valley Authority CASTLE 4/18/2019 9/15/2021 167 Aaa AA- 2.373344 2.635526 1,020,000 1,019,294 1,008,770 10648 MCI 45905UG36 International Bonds for Recons CASTLE 7/16/2018 9/28/2021 180 Aaa AAA 2 2.966882 2,000,000 2,021,240 1,990,996 10731 MCI 94988J5TO Wells Fargo Corporate Note CASTLE 12/5/2019 10/22/2021 204 Aa2 A+ 3.625 1.94977 2,000,000 2,037,191 2,018,271 10724 FAC 3130AHJY0 Federal Home Loan Bank CASTLE 11/8/2019 11/19/2021 232 Aaa AA+ 1.625 1,710932 3,000,000 3034326 2998400 10744 FAC 3130AHSR5 Federal Home Loan Bank CASTLE 12/20/2019 12/20/2021 263 Aaa AA- 1.625 1.680139 3,000,000 3:037:598 2:998:835 10732 MCI 46625WD3 JPMorgan Chase - Corporate N Pi 12/6/2019 1/24/2022 298 A2 A- 4.5 2,010053 2,000,000 2,076,070 2,039,463 10654 MCI 695114CP1 Pacific Corp CASTLE 9/25/2018 2/1/2022 306 Al A+ 2.95 3.320161 700,000 712,501 697,968 10726 FAC 3133EKCV0 Fetleral Farm Credit Bank CASTLE 11/21/2019 3/14/2022 347 Aaa AA + 0.45 0.668432 5,000,000 5,017,183 5,004,887 10730 FAC 3133EKCYO Federal Farm Credit Bank CASTLE 11/29/12019 3/14/2022 347 Aaa AA+ 0.45 0:484729 5,000,000 5,017,163 5,005,188 10720 MCI 90520EAH4 MUFG Union Bank CASTLE 10/25/12019 4/1/2022 365 A3 A 3.15 2.037548 2,000,000 2,055,810 2,021,592 10750 MCI 90520EAH4 MUFG Union Bank CASTLE 2/5/2020 4/1/2022 365 A3 A 3.15 1+81145 1,000,000 1,027,905 1,013,063 10759 MCI 037833CP3 Apple Inc CASTLE 3/27/2020 5/11/2022 405 Aal AA+ 0,6025 1.77722 1,000,000 1,004,687 988,419 10733 MCI 084664BT7 Berkshire Hathaway Inc MORETN 12/6/2019 5/15/2022 409 Aa2 AA 3 1.74 2,000,000 2,068,380 2,027,564 10652 MUN 686053BQ1 Oregon School Boards Assoc MORETN 9/14/2018 6/30/2022 455 Aa2 AA 5.48 3.12 925,000 985,514 950,473 10833 MUN 757889BRO REDWOOD CITY CA SCH DIST DA DAV 2/24/2021 8/1/2022 487 AA 5 0,806223 125,000 133,578 132,896 10748 FAC 3133EKJ56 Federal Farm Credit Bank CASTLE 1/31/2020 8/30/2022 516 Aaa AA- 0.4 0.378319 3,000,000 3,012,077 3,007,125 10790 MUN 014365DQO ALDERWOOD WA WTR & WSTWTR W B 11/12/2020 12/1/2022 609 Aa2 AA+ 1 0.500113 200,000 202,124 201,657 10727 MCI 06051GEU9 Bank of America Corp CASTLE 11/25/2019 1/11/2023 650 A2 A- 3.3 2.120076 2,000,000 2,111,162 2,040,367 10813 MCI 740189AGO Precision Caslparts Corp CASTLE 12/17/2020 1/15/2023 654 A2 AA- 2.5 0.554766 2,772,000 2,857,177 2,867,769 10835 MUN 010831 DQS ALAMEDA CNTY CA JT PWRS AIJICASTLE 2/24/2021 6/1/2023 791 Aal AA+ 3.095 0.395901 3,080,000 3,269,482 3,265,252 10760 MUN 736746XU7 PORTLAND OR URBAN RENEWAL PS 7/14/2020 6/15/2023 805 Aal 4.023 2.895 1.000,000 1,010,260 1,023,669 10709 MUN 29270CNU5 Bonneville Power Administratio CASTLE 7/30/2019 7/1/2023 821 Aa2 AA- 5.803 2.124916 1,000,000 1,123,340 1,078,991 10719 MC 361582AD1 Berkshire Hathaway Inc CASTLE 919/20I9 7/15/2023 635 Aa3 AA 7.35 2.03065 600,000 579,667 558,263 10832 MCI 06053FAA7 Bank of America Corp DA DAV 2/23/2021 7/24/2023 844 A2 A- 4.1 0.230289 1,000,000 1,087,584 1,089,239 10769 FAC 3137EAEV7 Federal Home Loan Mtg Corp CASTLE 8/21/2020 8/24/2023 875 Aaa AA+ 0.25 0.284075 5,000,000 5:003:845 4,995:936 10768 MUN 67232TBM6 OAKLAND CA REDEV SUCCESSOIPS 8/21/2020 9/1/2023 883 AA- 3. 125 0.601519 2:500,000 2,648,025 2,655.853 10780 MUN 476453GRO JEROME IDAHO SCHOOL DISTRIC PS 10/13/2020 9/15/2023 897 Aaa 5 0.479368 200,000 223,008 222.021 10819 MCI 3133EMLEO Fetleral Farm Credit Bank PS 12/30/2020 9/22/2023 904 Aaa AA+ 0.19 0.190004 2,000,000 1,998,930 2,000,000 10794 FAC 3137EAEZ8 Fetleral Home Loan Mtg Corp CASTLE 11/5/2020 11/6/2023 949 AA+ 0.25 0.280119 5,000,000 4:994:307 4.99B,108 10802 MCI 459058JM6 International Bonds for Recons CASTLE 11/24/2020 11/24/2023 967 Aaa AAA 0.25 0.32044 2,000,000 1'993,680 1,996,206 10789 MUN 014365DRS ALDERWOOD WA WTR & WSTWIR W B 11/12/2020 12/1/2023 974 Aa2 AA 1 0.549936 270,000 273,702 273,211 10836 MCI 31422XBV3 Federal Agriculture Mtg Corp GPAC 3/16/2021 12/15/2023 988 Aaa AA- 0.22 0:214876 2,000,000 2,000,000 2,000,000 10923 MCI 06051GFBO Bank of America Corp CASTLE 11,212021 1/22/2024 1026 A2 A- 4.125 0.521748 2,000,000 2,204:437 2:200:530 10834 MCI 3133EMRZ7 Federal Farm Credit Bank CASTLE 2/26/2021 2/26/2024 1061 Aaa AA- 0.25 0.262055 2,000,000 1,994,312 1, 999,303 10829 MUN 68607VZ73 Oregon State Lottery PS 1/26/2021 4/1/2024 1098 Aa2 AAA 2.505 0.390176 2,350:000 2:493,327 2,498.024 10761 FAC 3134GV6P8 Federal Home Loan Mtg Corp CASTLE 7/30/2020 4/15/2024 1110 Aaa a5 0.500014 2,465,000 2,465,908 2,465,000 10777 MUN 179093KQ1 CLACKAMAS SCHOOL DISTRICT PS 10/1/2020 6/15/2024 1171 As 0.613 0.613031 500:000 499,910 500:000 10807 MUN 179198JF4 CLACKAMAS SCHOOL DISTRICT DA DAV 12/3/2020 6/15/2024 1171 A U.63 UAUU219 3U0,000 3g4, 122 303,331 10815 MUN 625517MG9 MULTNOMAH COUNTY OR SCHOrR W B 12/30/2020 6/15/2024 1171 As AA, 2 0.405272 2,750,000 2,885,328 2,889,914 10809 MUN 735 88MD1 Portland Community College PS 12117/202" 6/15/2024 1171 Aa1 0.572 0.572001 1, 000,000 998,490 1,000,000 10776 MUN 568571 CZ4 SILVER FALLS SD PS 9/17/2020 6/15/2024 1171 Aa1 0.55 0.550025 1,900,000 1,898,860 1,900:000 10779 MUN 906429EE1 UNION CTY OR SCHOOL DISTRIC PS 10/8/2020 6/15/2024 1171 Aa1 0.675 0:675036 490,000 490,897 490,000 10785 MUN 939307KV5 Washington County ED Municipal PS 10/28/2020 6/15/2024 1171 Aa1 0.59 0.584084 1,500,000 1,501,050 1,500:000 10771 MCI 68583RCT7 OR ST COMMUNITY COLLEGE DI R W B 8/27/2020 6/30/2024 1185 Aal AA+ 5.66 0.600038 90,000 104,409 104,596 10782 MUN 584288ER1 MEDFORD OR REVENUE R W B 10/14/2020 7/15/2024 1201 AA- 2 0:650354 815, 000 851,178 850,684 10828 MCI 3133EMNK4 Federal Farm Credit Bank DA DAV 1/22/2021 7/22/2024 1201 Aaa AA, 0.31 0.31 2,000,000 1,991,372 2,000,000 10805 MUN 68609TZR2 Oregon State Lottery R W B 12/1/2020 8/1/2024 1218 Aa1 AA' 0.638 0.414877 505, 000 507:788 508,723 10811 MUN 68608USW7 Oregon State Lottery R W B 12/17/2020 11 112024 1218 Ael AA+ 2.677 0.93866 755,000 794,298 797,910 10812 MUN 68608USD9 Oregon State Lottery R W B 12/17/2020 e/1,2024 1218 Aa1 AA+ 2.677 0.938659 500,000 525,900 528,417 10784 MUN 732098PE2 POMONA CALI UNI SCH DIST TAX PS 10/20/2020 8/1/2024 1218 Aa3 0.77 0.600177 1,200,000 1,205,880 1, 206,708 10786 MUN 835569GR9 SONOMA CCD PS 10/21/2020 8/1/2024 1218 Aa2 AA 2.061 0.600206 1, 200,000 1.251,072 1,257,685 10816 MCI 30231GBC5 XTO Energy Inc GPAC 12/21/2020 8/16/2024 1233 Aal AA 2.019 0.54325 2,000,000 2,090,423 2,098,494 10810 MUN 73474TAB6 MORROW PORT TRANS FAC R W B 12/14/2020 9/1/2024 1249 Aa2 1221 0.42019 1, 750,000 1,911,508 1,915,986 10830 MCI 22546QAP2 CREDIT SUISSE NY CASTLE 2/1/2021 9/9/2024 1257 Aa3 3.625 0.57179 2,950,000 3,238, 107 3,256,124 10775 FAC 3134GWF84 Federal Home Loan Mtg Corp CASTLE 9/9/2020 9/9/2024 1257 Aaa 0.48 0Ali 1,000,000 996,686 1, 000,000 10778 MUN 4511527CO IDAHO ST BOND BANK AUTH REV PS 10/8/2020 9/15/2024 1263 Aa1 5 0.610349 1.000,000 1,152.510 1:149,658 10781 MUN 476453GS8 JEROME IDAHO SCHOOL DISTRIIPS 10/13/2021) 9/15/2024 1263 Aaa 5 0.725347 220,000 252'866 251:983 10808 MUN 13034AL57 CALIFORNIA INFRASTRUCTURE B,GPAC 12/17/2020 10/1/2024 1279 AAA 0.645 0:645034 1,000,000 1.001,920 1,000,000 10783 FAC 3133EMCNO Federal Farm Credit Bank CASTLE 10/16/2020 10/15/2024 1293 Aaa AA- 0.4 0.440172 2,000,000 1,991,732 1,997,185 10791 FAC 3134GW3W4 Federal Home Loan Mtg Corp CASTLE 10/30/2020 10/28/2024 1306 Aaa 0.41 0.416317 2,000,000 2,002,242 1,999,553 10797 MCI 822582CC4 ROYAL DUTCH SHELL PLC GPAC 11/13/2020 11/7/2024 1316 Aa2 AA- 2 0.705546 3,000,000 3,123,325 3,137,614 10823 MCI 822582CC4 ROYAL DUTCH SHELL PLC CASTLE 1/7/2021 11/7/2024 1316 Aa2 AA- 2 0.54293 1:708,001 1:771.213 1,796,543 10799 FAC 3134GW7F7 Federal Home Loan Mtg Corp CASTLE 11/18/2020 11/18/2024 1327 Aaa 0.375 0.376 2,000,000 1, 987,398 2,000,000 10788 MUN 014365DS6 ALDERWOOD WA WTR & WSTWIR W B 11/12/2020 12/1/2024 1340 Aa2 AA + 1 0.650122 935, 000 9495, 781 946,826 10814 MCI 931142DV2 WALMART GPAC 12/17/2020 12/15/2024 1354 Aa2 AA 2.65 0.570485 2, 000.000 2, 146,982 2, 152, 158 10820 MCI 3133EMLP5 Federal For Credit Bank PS 12/30/2020 12/23/2024 1362 Aaa AA+ 0.32 0.319999 2,000,000 1,982:742 2:000:000 10606 MCI 037833DF4 Apple Inc GPAC 12/3/2020 1/13/2025 1383 Ant AA+ 2.75 0.638929 2,000,000 2, 133,627 2, 167,403 10821 MCI 3134GXKK9 Federal Home Loan Mtg Corp R W B 1/15/2021 1/15/2025 1385 Aaa 0.35 0 2,000,000 1,969,718 2,000,000 10817 MCI 46625HKC3 JPMorgan Chase - CorporateN CASTLE 12/22/2020 1/23/2025 1393 A2 A- 3.125 0.806114 2,000:000 2.153:285 2:173,511 10826 MCI 46625HKC3 JPMorgan Chase- Corporate N CASTLE 1/11/2021 1/23/2025 1393 A2 A- 3.125 0,82725 2,000,000 2. 63,285 2,171,897 10792 FAC 3134GW5Q5 Federal Home Loan Mtg Corp CASTLE 10/30/2020 1/29/2025 1399 Aaa 0.45 0.452394 2,500,000 2,463.511 2.499,775 10762 FAC 3136G4E74 Federal National Mtg Assn CASTLE 7/31/2020 1/29/2025 1399 Aaa AA+ 0.57 0:569999 1,400,000 1,378,497 1,400,000 10822 MCI 125720AGO CME GROUP GPAC 1/4/2021 3/15/2025 1444 Aa3 AA- 3 0.649082 2,000,000 2,154,810 2, 183,169 10801 MCI 30231 GBH4 XTO Energy Inc GPAC 11/19/2020 3/19/2025 1448 Aat AA 2.992 0.8I 3784 2,000,000 2,151,966 2, 169,443 '10800 MUN 98459LAAl YALE UNIVERSITY GPAC 11/18/2020 4/15/2025 1475 Aaa AAA 0.873 0.578444 2,000:000 2,003,051 2:023:458 10818 MCI 166764SW9 Chevron Corp GPAC 12/28/2020 5/11/2025 1501 Aa2 AA 1.554 0.64703 1,663,000 1, 700,607 1,724,03a 10824 MCI 166764BW9 Chevron Corp CASTLE 1/7/2021 5/11/2025 1501 Aa2 AA 1.554 0.617528 2:000:000 2, 045,228 2:075:856 10825 MUN 625506PX2 MULTNOMAH CO-REF-TXBL GPAC 1/21/2021 6/1/2025 1522 Aaa AAA 1 0.500095 2,165,000 2.197,280 2,209,555 10798 MUN 938429V61 Washington County SO Municipal PS 11/17/2020 6/15/2025 1536 Aal 0.912 0.64487 350,000 355,758 353,868 10831 MUN 799055QU5 SAN MATEO CA FOSTER CITY SC. DA DAV 2/16/2021 8/1/2025 1583 Aaa AA+ 1.597 0.470093 500,000 515,855 524:134 10787 MUN 88675ABS4 TIGARD OR WTR SYS REVENUE PS 11/3/2020 8/1/2025 1503 Aa3 AA 2 0:850415 350,000 366,265 367.055 10763 FAC 3133EL3P7 Federal Farm Credit Bank R W B 8/12/2020 8/12/2025 1594 Aaa AA+ 0.53 0.53 3,000,000 2.964,174 3,000,000 10764 FAC 3133EL3H5 Federal Farm Cretlit Bank MORETN 8/12/2020 8/12/2025 1594 Aaa AA+ 0.57 0.57 3,000,000 2,964 :729 3,000,000 10765 FAC 3134GWND4 Federal Home Loan Mtg Corp CASTLE 8/14/2020 8/12/2025 1594 Aaa 0.6 0.610179 2,000,000 1,976746 1,999:126 10767 FAC 3136G4L84 Federal National Mtg Assn CASTLE 8/18/2020 e/I8/2025 1600 Aaa AA, 0.57 0:590123 2,000,000 1,983'.781 1,998,265 10765 FAC 3136G4N74 FederalNational Mtg Assn MORETN 8/21/2020 8/21/2025 1603 Aaa AA, 0.56 0.56 3,000,000 2.974, 186 3,000,000 10772 FAC 3136G4N74 Federal National Mtg Assn R W B 8/27/2020 8/211/2025 1603 Aaa AA+ 0.56 0.565092 1,000,000 991.389 999,780 10774 FAC 3136G4N74 Federal National Mtg Assn R W B 9/3/2020 8/21/2025 1603 Aaa AA+ 0.56 0.559995 2,000,000 1,982,777 2,000,000 10770 FAC 3136G4X24 Fetleral National Mtg Assn PS 8/28/2020 8/29/2025 1611 Aaa AA- 0.6 0.600001 1:000,00. 992:971 1,000,000 10773 FAC 3138G4X24 Fetleral National Mtg Assn CASTLE 8/28/2020 8/29/2025 1611 Aaa AA+ 0.6 0.800001 I, 000,000 992,971 1,000,000 10793 FAC 3135GA2NO Federal National Mtg Assn R W B 11/4/2020 11/4/2025 1678 Aaa AA+ 0.55 0.55 2,000,000 1,977,835 2.000,000 10796 FAC 3135G06G3 Federal National Mtg Assn CASTLE 11/12/2020 11/7/2025 1681 Aaa AA+ 0.5 0.572935 2,000,000 1,975,187 1,993,394 10084 RR2 SYS, 0084 First Interstate 7/1/2006 - - I 0.6 0.6 4,214,997 4,204,997 4:214,997 10078 RRP SYS10078 Local Govt Investment Pool 7/1/2006 - - 1 0.6 0.6 48 795 638 8 795 638 ".:2 48 795,63. 240,808636 244618,806 244,643,205 Finance Update 1. American Rescue Plan — As a reminder, the $1.9 trillion ARP Act was enacted on March 11, 2021 and included a provision for $65 billion allocation to counties. Of this amount, Deschutes County will receive $38 million in two tranches of $19 million each; the first within 60 days of enactment (May 11) and the second one year later. While we haven't received eligibility rules yet from Treasury, we expect those by the time the first $19 million is received. In the meantime, we will be setting up a work session meeting with the BOCC to have a broad discussion on categories, priorities, limitations and procedures. 2. FEMA funding for the Mass Vaccination Center — We were advised recently that the state's health authority (OHA) is offering to facilitate the FEMA reimbursement process of local governments' vaccination center costs. We have reviewed this option and believe it will be advantageous in that it will reduce administrative time and allow costs that we would not be able to claim if we requested reimbursement directly through FEMA. 3. New Accounting Manager— Pleased to announce that Jana Cain will be joining Deschutes County as our next accounting manager on May 10. Jana is local and comes to the county with years of accounting and auditing experience. She is both a Certified Public Accountant and a Certified Internal Auditor and holds a Masters in Business Administration. 4. Room Tax Software — Excited to report that we've contracted with a new room tax software provider. Since 2019 we have struggled to adapt a module on our Tyler Munis software to work as room tax software. Staff researched several options and we settled on a highly rated, off -the -shelf room tax specific reportino and collection application that has been well -tested in other markets. We are working with the vendor now and expect the system to be up and running on July 1. The new software is expected to significantly reduce the amount of staff time to manage and improve our customer (taxpayer) experience. 5. Fiscal Year 2021-22 Budget — We recently finished reviews of departments' FY22 requested budgets and are in the process of finalizing and developing next year's proposed budget for Budget Committee review in early June. Budget to Actuals Report General Fund: Revenue YTD in the General Fund is approximately $43 million or 114% of budget, an increase of $8.4 million from last year which was at 96% of budget for the same time period. This increase in YTD revenue this year is due to property tax collections, unbudgeted CARES Act reimbursements and Clerk recording fees. Both the increase in property tax collections and Clerk recording fees are driven by low interest rates and refinances. There are approximately 1,500 (1.3%) more tax accounts than last year and 1,207 more accounts that were paid in full by the November due date. Expenses YTD are $35 million and 88% of budget compared to $27 million and 72% of budget last year. Most of the increase is due to CARES Act expenditures. Cour fund ..zle�t all F: ki ■ �, . stir., ... i0, ,+�_�-,.. 0, d,note.., o'0 < .. i Monthly Gl P... $9.7M (Blank) ity Wide Financial Dashboard 001 - General Fund 9 75o% Yea Cc:'nplete Budget to Actuals �.,llnrcn�enis Pecour<es e.erlin,ina1lolkingCrlpital etde�tto t 3 hpC. ecyory $35.2M f$4ff28.M % $13.5M Is 11— 88.4% 114.3% 111.8% Arrn.ithl} Exgel duhues 72.7 % F iected Endina W-I kinel Capital FTE of last year budget E 110.96 �c, 6 w 7M U9 Now E F aim C.Att,thl;'PIv-ntu'; f %of last veal budaetOi :_. I L i, All Major Funds: 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 March 31, 2021. Position Control Summary July - June Org Jul Aug Sep Oct Nov Dec Jan Feb Mar Percent Assessor Filled 33.26 33.26 33.26 33.26 33.26 33.26 33.26 33.26 33.26 Unfilled 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 5.67% Clerk Filled 8.48 8.48 8.48 8.48 8.48 8.48 9.48 9.48 9.48 Unfilled 1.00 1.00 1.00 1.00 1.00 1.00 - - - 7.03% BOPTA Filled 0.52 0.52 0.52 0.52 0.52 0.52 0.52 0.52 0.52 Unfilled - - - - - - - - - 0.00% DA Filled 53.10 53.80 52.80 51.80 52.40 51.20 52.20 52.20 53.20 Unfilled 1.00 0.40 1.40 2.40 1.80 3.00 2.00 2.00 1.00 3.08% Tax Filled 5.50 5.50 5.50 5.50 5.50 5.50 5.50 5.50 5.50 Unfilled - - - - - - - - - 0.00% Veterans' Filled 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 Unfilled - - - - - - - - - 0.00% Property Mngt Filled 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Unfilled - - - - - - - - - 0.00% Total General Fund Filled 106.86 107.56 106.56 105.56 106.16 104.96 106.96 106.96 107.96 Unfilled 4.00 3.40 4.40 5.40 4.80 6.00 4.00 4.00 3.00 3.91% Justice Court Filled 4.60 4.60 4.60 4.60 4.60 4.60 4.60 4.60 4.60 Unfilled - - - - - - - - - 0.00% Community Justice Filled 46.90 46.90 45.90 45.90 45.90 45.90 44.90 44.90 47.90 Unfilled 1.00 1.00 2.00 2.00 2.00 2.00 3.00 3.00 - 3.71% Sheriff Filled 224.75 234.75 237.75 236.75 231.75 231.75 226.75 230.75 228.75 Unfilled 22.75 15.25 12.25 14.25 19.25 19.25 24.25 20.25 23.25 7.57% Health Srvcs Filled 304.55 312.25 319.78 323.98 318.21 316.18 310.98 327.98 330.28 Unfilled 38.25 31.55 24.02 17.82 23.89 31.92 37.12 29.12 27.92 8.37% CDD Filled 54.00 53.00 54.00 54.00 53.00 56.00 56.00 56.00 55.00 Unfilled 2.00 3.00 2.00 4.00 5.00 1.00 1.00 1.00 6.00 4.84% Road Filled 53.00 53.00 53.00 53.00 53.00 53.00 53.00 55.00 56.00 Unfilled 4.00 3.00 3.00 3.00 3.00 3.00 3.00 1.00 - 4.55% Odu1t PR.P ^^ Filled 39.60 39.60 38.60 38.60 39.60 39.60 39.60 39.60 39.60 Unfilled 2.25 1.25 2.25 2.25 1.25 1.25 1.25 1.25 1.25 3.87% Solid Waste Filled 22.00 23.00 23.00 23.00 23.00 23.00 23.00 23.00 23.00 Unfilled 2.00 - - - - - - - 1.00 1.44% 9-1-1 Filled 54.00 54.00 56.00 57.00 55.00 55.00 53.00 53.00 54.00 Unfilled 6.00 5.00 3.00 2.00 4.00 4.00 6.00 6.00 5.00 7.71% Victims Assistance Filled 8.00 8.00 8.00 8.00 8.00 8.00 7.00 7.00 7.00 Unfilled - - - - - 1.00 1.00 1.00 4.17% GIS Dedicated Filled 2.30 2.30 2.30 2.30 2.30 2.30 2.30 2.30 2.30 Unfilled - - - - - - - - - 0.00% Fair & Expo Filled 10.91 10.91 10.91 10.91 10.91 10.91 10.91 10.91 11.00 Unfilled 0.09 0.09 0.09 0.09 0.09 0.09 0.09 0.09 - 0.73% Natural Resource Filled 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Unfilled - - - - - - - - - 0.00% ISF - Facilities Filled 19.60 19.60 20.60 21.60 21.60 21.60 21.60 21.60 21.60 Unfilled 3.40 2.40 1.40 0.40 0.40 0.40 0.40 0.40 1.40 5.30% ISF - Admin Filled 7.75 7.75 7.75 7.75 7.75 7.75 7.75 7.75 7.75 Unfilled - - - - - - - - - 0.00% ISF - BOCC Filled 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 Unfilled - - - - - - - - - 0.00% ISF - Finance Filled 8.00 8.00 9.00 9.00 9.00 9.00 9.00 9.00 8.00 Unfilled 1.00 1.00 - - - - - 1.00 2.00 6.02% ISF - Legal Filled 7.00 7.00 7.00 7.00 7.00 7.00 7.00 7.00 7.00 Unfilled - - - - - - - - - 0.00% ISF - HR Filled 8.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 Unfilled - - - - - - - - - 0.00% ISF - IT Filled 15.70 15.70 15.70 15.70 15.70 15.70 15.70 15.70 15.70 Unfilled - - - - - - - - - 0.00% ISF - Risk Filled 2.25 2.25 2.25 2.25 2.25 2.25 2.25 2.25 2.25 Unfilled - - - - - - - - - 0.00% Total: Filled 1,004.77 1,023.17 1,035.70 1,039.90 1,027.73 1,027.50 1,015.30 1,038.30 1,042.69 Unfilled 86.74 66.94 54.41 51.21 63.68 68.91 81.11 68.11 71.82 % Unfilled 7.95% 6.14% 4.99% 4.69% 5.83% 6.29% 7.40% 6.16% 6.44% 6.21% o� ��E0 S ` z� Budget to Actuals - Countywide Summary �� All Departments 75.0% FY21 YTD March 31, 2021 (unaudited) Year Complete Fiscal Year 2020 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % 001 - General Fund ; 35,797,833 37,514,589 105% ; 37,201,525 42,638,197 115% ; 44,957,009 121% ; 030 - Juvenile 856,930 826,150 96% ; 975,090 526,088 54% ; 918,940 94% ; 160/170 - TRT 7,732,000 7,616,246 99% 6,916,358 8,872,671 128% ; 10,663,800 154% ; 220 - Justice Court 578,000 561,613 97% 489,850 361,939 74% 489,587 100% ; 255 - Sheriffs Office 41,581,807 43,677,825 105%: 43,449,298 42,047,810 97% 44,102,162 102% ; 274 - Health Services 36,132,298 32,892,266 91% ; 43,207,563 33,520,466 78% ; ; 47,475,264 110% ; 295 - CDD 8,468,820 8,043,542 95% 8,251,726 6,626,966 80% 8,899,726 108% ; 325 - Road 22,785,827 22,495,570 99% ; 20,681,110 16,718,315 81% 22,737,874 110% ; 355 - Adult P&P 5,775,278 6,570,946 114% ; 5,995,287 4,802,071 80% ; 6,030,540 101% ; 465 - Road CIP 2,142,893 2,145,706 100% ; 2,467,800 872,615 35% ; 2,455,159 99% ; 610 - Solid Waste 11,724,869 12,300,751 105% ; 12,077,592 9,487,633 79% ; 12,915,691 107% ; 615 - Fair & Expo 1,561,500 990,222 63% ; 1,466,050 930,683 63% 1,782,977 122% ; 616 - Annual County Fair 1,649,700 1,469,198 89% 52,000 84,220 162% ; ; 90,592 174% ; 617 - Fair & Expo Capital 16,000 21,189 132% ; 14,000 6,881 49% ; ; 9,200 66% RP_SP_rVP_ 618 - RV Park 437,700 445,454 102% ; 436,050 305,266 70% 404,278 93% ; 619 - RV Park Reserve 12,550 3,801 30% ; 1,100 6,219 565% ; 8,300 755%® ; 670 - Risk Management 3,495,039 3,930,523 112% ; 3,263,646 2,497,896 77% 3,325,739 102% ; 675 - Health Benefits 22,318,433 22,490,985 101% ; 21,884,538 16,876,130 77% ; 21,921,337 100% ; 705 - 911 10,563,350 11,280,682 107% ; 11,064,698 10,659,482 96% 11,751,734 106% ; 999 - Other 29,544,540 37,220,505 126% ; 34,108,295 23,911,859 70% 34,365,561 101% ; TOTAL RESOURCES 243,175,367 252,497,765 104% ; 254,003,576 221,753,407 87% ; 275,305,469 108% ; Fiscal Year 2020 Fiscal Year 2021 REQUIREMENTS Budget Actuals % Budget Actuals % Projection % 001 - General Fund 18,517,987 17,416,654 94% ; 19,253,406 20,057,041 104% ; ; 24,923,936 129% ; 030 - Juvenile 7,127,337 6,927,385 97% ; 7,390,349 5,242,315 71% ; 6,978,496 94% ; 160/170 - TRT 2,274,140 2,260,020 99% ; 2,419,872 2,757,627 114% ; 3,420,197 141% ; 220 - Justice Court 678,141 667,997 99% ; 683,508 490,974 72% 675,224 99% ; 255 - Sheriffs Office 44,685,809 44,783,763 100% ; 50,263,220 35,677,682 71% ; 49,631,811 99% ; 274 - Health Services ; 47,589,309 42,265,238 89% ; 52,285,174 35,161,973 67% ; ; 50,707,867 97% ; 295 - CDD 7,905,639 7,462,091 94% ; 8,474,142 5,972,008 70% 8,112,986 96% ; Q vjEsQ `{ Budget to Actuals - Countywide Summary k-,-0- All Departments 75.0% FY21 YTD March 31, 2021 (unaudited) Year Complete 325 - Road 14,573,336 13,094,764 90% 14,513,205 8,343,664 57% ; ; 13,939,462 96% ; 355 - Adult P&P 6,669,491 6,428,151 96% ; 7,081,268 4,724,459 67% ; 6,580,830 93% ; 465 - Road CIP 13,835,913 5,824,653 42% 20,036,050 3,858,081 19% 14,783,776 74% 610 - Solid Waste 8,384,039 7,518,563 90% ; 8,853,213 5,136,816 58% ; 8,669,354 98% ; 615 - Fair & Expo 2,464,787 2,372,624 96% ; 2,070,371 1,381,985 67% ; 1,964,294 95% ; 616 - Annual County Fair 1,504,700 1,615,288 107% ; 127,000 117,412 92% ; ; 158,392 125% ; 617 - Fair & Expo Capital 1,362,775 424,931 31% ; 401,940 109,052 27% 401,940 100% ; Reserve 618 - RV Park 540,373 503,509 93% ; 543,902 368,249 68% 507,178 93% ; 619 - RV Park Reserve 100,000 8,335 8% ; 100,000 - 0% ; 20,000 20% ; 670 - Risk Management 4,132,295 2,440,263 59% ; 3,794,344 1,707,060 45% 3,347,404 88% ; 675 - Health Benefits 24,115,011 22,953,057 95% 23,620,173 15,094,281 64% 23,194,352 98% ; 705 - 911 12,250,336 10,722,604 88% ; 12,576,839 7,899,625 63% ; 12,220,637 97% ; 999 - Other 70,540,907 52,841,578 75% ; 58,409,868 20,167,565 35% ; 58,029,701 99% ; TOTAL REQUIREMENTS ; 289,252,325 248,531,468 86% 292,897,844 174,267,868 59% ; 288,267,837 98% ; Es `°��{ Budget to Actuals - Countywide Summary All Departments 75.0% FY21 YTD March 31, 2021 (unaudited) Year Complete TRANSFERS 001 - General Fund 030 - Juvenile 160/170 - TRT 220 - Justice Court 255 - Sheriffs Office 274 - Health Services 295 - CDD 325 - Road 355 - Adult P&P 465 - Road CIP 610 - Solid Waste 615 - Fair & Expo 616 - Annual County Fair 617 - Fair & Expo Capital Reserve 618 - RV Park 619 - RV Park Reserve 670 - Risk Management 705 - 911 999 - Other TOTAL TRANSFERS Fiscal Year 2020 Fiscal Year 2021 Budget Actuals % Budget Actuals % Projection % (19,023,310) (18,917,801) 99% (20,308,890) (14,968,090) 74% ; (20,308,890) 100% ; 5,874,465 5,874,465 100% ; 5,957,854 4,468,393 75% ; 5,957,854 100% ; (4,433,128) (4,430,732) 100% ; (4,678,036) (3,322,958) 71% ; ; (4,882,729) 104% ; 107,235 80,424 75% 107,235 100% ; 3,119,936 3,120,245 100% ; 6,102,365 6,552,032 107% ; (1,448,081) (1,111,631) 77% (11,910,575) (11,910,575) 100% ; 223,189 223,189 100% ; 12,014,914 11,431,979 95% ; (3,296,192) (3,296,192) 100%: 1,022,863 1,475,467 144% ; (145,000) - 0% ; (13,313) (13,313) 100% ; 3,119,077 2,474,214 797b ; 3,119,U// IUU% ; 8,026,313 4,211,753 52% 7,257,091 90% ; (55,480) (386,107) 696% ; (514,830) 928% ; (6,683,218) (4,051,082) 61% ; (6,683,218) 100%: 187,496 140,625 75% ; 187,496 100%: 7,517,657 2,632,137 35% 7,146,576 95% ; (3,684,280) (2,761,565) 75% ; (3,684,280) 100%: 494,967 557,155 113% ; 1,058,953 214% ; 75,000 56,500 75% ; 75,000 100%: 253,158 189,866 75% ; ; 389,566 154% ; (307,000) (307,000) 100% ; (436,628) (135,750) r f 31% ; 502,000 502,000 100% ; 621,628 310,814 50% (6,918) (6,918) 100% ; (3,500) (2,621) 75% 11,123,785 10,814,785 97% ; 9,078,924 10,480,472 115% ; (600,000) - 0 (410,723) ; (125,036) 29% ; 305,036 49% ; (3,500) 100%: 10,598,599 117% - 0% ' VIES C Budget to Actuals - Countywide Summary All Departments 75.0% FY21 YTD March 31, 2021 (unaudited) Year Complete Fiscal Year 2020 Fiscal Year 2021 ENDING FUND BALANCE Budget Actuals % Budget Actuals Projection 001 - General Fund 9,346,536 13,529,514 145% ; 9,739,629 21,142,579 13,253,696 136% ; 030 - Juvenile 694,058 1,069,720 154% ; 616,595 821,886 968,018 157% ; 160/170 - TRT 3,324,732 3,490,749 105% ; 3,530,844 6,282,836 5,851,623 166% ; 220 - Justice Court 64,859 37,842 58% 57,804 (10,768) (40,560) -70% ; 255 - Sheriffs Office 14,732,933 18,832,967 128% ; 14,981,322 27,677,309 16,422,395 110% ; 274 - Health Services 4,766,157 7,817,166 164% ; 5,727,266 10,387,412 ; 11,841,654 207% ; 295 - CDD 1,097,104 1,253,356 114% ; 734,798 1,522,207 1,525,266 208% ; 325 - Road 2,303,905 4,217,071 183% ; 2,180,473 8,540,641 6,332,266 290% ; 355 - Adult P&P 1,918,976 3,119,990 163% ; 1,816,329 3,338,226 2,757,195 152% ; 465 - Road CIP 15,938,430 25,512,586 160% ; 13,103,814 25,159,257 ; 20,330,545 155% ; 610 - Solid Waste 644,638 2,285,566 355% ; 719,918 3,874,819 2,847,623 396% ; 615 - Fair & Expo 199,576 (1,499) -1% 255,550 104,654 876,437 343% ; 616 - Annual County Fair - (47,461) - (24,153) (40,261) ; 617 - Fair & Expo Capital - 726,169 999% ; 1,008,442 813,864 722,995 72% ; Reserve I 618 - RV Park 1 150,327 227,936 ( 152% ; 43,512 I E 29,203 - 0% ; 619 - RV Park Reserve 414,550 497,466 120% ; 1,012,728 814,499 790,802 78% ; 670 - Risk Management 5,455,826 8,676,750 159% ; 6,465,802 9,464,965 ; 8,651,585 134% ; 675 - Health Benefits 14,309,716 16,101,833 113% ; 13,588,094 17,883,682 14,828,818 109% ; 705 - 911 6,066,720 9,162,894 151% ; 6,829,277 11,922,751 ; 8,693,991 127% ; 999 - Other 41,618,580 69,175,048 166% ; 50,505,333 83,405,814 ; 56,946,296 113% ; TOTAL FUND BALANCE ; 123,047,623 185,685,664 151% ; 132,917,530 233,151,683 173,560,385 131% ; 01 ES Budget to Actuals Report General Fund - Fund 001 FY21 YTD March 31, 2021 (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 75.0% Year Complete Fiscal Year 2020 Fiscal Year 2021 Budget Actuals % Budget Actuals % Projection % $ Variance 29,046,840 29,310,769 101% 30,105,307 29,972,047 100% ; 30,267,217 101%, 161,910; A 391,000 976,355 250% 358,000 471,498 132% , 480,508 134% 122,508 f 3,020,400 3,136,644 104% 2,550,871 8,322,045 326% 8,841,937 347% , 6,291,065- B ! 837,283 942,662 113% 836,713 791,901 95% 836,713 100% ! 1,615,280 2,242,070 139% 2,153,741 2,336,716 108% 3,353,741 156% 1,200,000- C 12,220 13,659 112% 12,220 11,702 96% 12,220 100% € 383,806 333,772 87% i 467,138 312,256 67% 447,138 96% (20,000)! D ! 195,390 257,219 132% 419,927 323,765 77% 419,927 100% ! 175,614 175,614 100%! 175,608 79,466 45% 175,608 100%! E 120,000 125,925 105% 122,000 16,804 14% 122,000 100%, F 35,797,833 37,514,589 105% ; 37,201,525 42,638,197 115% 44,957,009 121% ; 7,755,484: Budget Actuals % Budget Actuals % 4,993,290 4,699,209 94% 5,237,507 3,697,482 71% 2,049,501 1,640,426 80% 2,051,015 1,402,661 68% ! 77,950 72,369 93% 79,945 59,237 74% ! 7,873,159 7,606,702 97% 8,234,075 6,060,036 74% f 235,542 197,772 84% 236,358 150,592 64% 865,307 860,973 99% 970,608 753,588 78% ! f 589,551 525,956 89% 639,571 422,324 66% ! 306,985 301,829 98% 317,533 232,694 73% ! 1,526,702 1,511,418 99% 1,486,794 7,278,426 490% 18,517,987 17,416,654 94% 19,253,406 20,057,041 104% ; Projection % $ Variance 4,929,289 94% 308,218: G i ! 2,004,250 98% 46,765!! H i 79,945 100% 8,310,985 101% (76,910); 1 236,358 100%! 990,417 102% (19,809), J ! f ! 634,141 99% 5,430� K 325,385 102% (7,852)! 1 7,413,166 499% (5,926,372), L 24,923,936 129% ; (5,670,530); TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In 260,000 260,000 100% 260,000 194,996 75% 260,000 100% M Transfers Out (19,283,310) (19,177,801) 99% (20,568,890) (15,163,086) 74% (20,568,890) 100% TOTAL TRANSFERS ; (19,023,310) (18,917,801) 99% (20,308,890) (14,968,090) 74% ; (20,308,890) 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 11,090,000 12,349,379 111% 12,100,400 13,529,514 112% < 13,529,514 112% 1,429,114 f Resources over Requirements 17,279,846 20,097,935 17,948,119 22,581,156 20,033,073 2,084,954- Net Transfers - In (Out) t (19,023,310) (18,917,801) G f (20,308,890) (14,968,090) € € (20,308,890) f € TOTAL FUND BALANCE $ 9,346,536 $13,529,514 145% ; $ 9,739,629 $ 21,142,579 217% ; ; $ 13,253,696 136% ; $3,514,067: A Current year taxes received primarily in November, February and May; actual 20-21 TAV is 5.40% compared to FY19-20 vs. 5.00% budgeted B PILT payment of $500,000 received in July 2020; interest projection based on current investment rate and anticipated cash balances; includes CARES Fund reimbursements C Projection based on YTD collections of Recording Fees D A vacancy in a grant funded position will reduce State Grant funds by $20K; Federal Grants cannot be drawn down until agency completes financial system upgrade which is estimated to be the end of November. E Oregon Dept. of Veteran's Affairs grant reimbursed quarterly F Interfund land -sale management revenue recorded at year-end G Projected Personnel savings based on FY21 average vacancy rate of 5.7% H Projected Personnel savings based on FY21 average vacancy rate of 7.0% 1 Projected Personnel overage based on FY21 spending to date j Projected Personnel overage based on FY21 spending to date plus estimate for a retirement payout K Projected Personnel savings based on FY21 savings to date L Budget adjustment for COVID-19 related contracts will be presented to the Board before June 30, 2021 M Repayment to General Fund from Finance Reserves for ERP Implementation 01ES ` 0 Budget to Actuals Report L� Juvenile - Fund 030 FY21 YTD March 31, 2021 (unaudited) 75.0% Year Complete Fiscal Year 2020 1 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance OYA Basic & Diversion 442,601 387,814 88% 472,401 206,930 44% 442,401 94% (30,000); A ODE Juvenile Crime Prev 91,379 82,125 90% 109,000 44,841 41% 109,000 100%, B Inmate/Prisoner Housing 80,000 96,600 121% 90,000 41,250 46% ! 65,000 72% (25,000)! C Gen Fund -Crime Prevention 20,000 20,000 100%, 89,500 89,500 100%, 89,500 100%, D Leases 86,400 97,061 112% 88,000 60,016 68% 88,000 100% DOC Unif Crime Fee/HB2712 35,000 49,339 141% 49,339 24,670 50% 49,339 100% OJD Court Fac/Sec SB 1065 26,000 20,404 78% 26,000 9,406 36% 15,000 58% (11,000) Interest on Investments 31,000 26,491 85% 17,300 11,380 66% 15,200 88% (2,100); E Food Subsidy 16,000 13,448 84% 12,000 8,453 70% 10,000 83% (2,000) Contract Payments 8,000 5,459 68% 8,000 1,076 13% 2,000 25% (6,000), F Miscellaneous 14,050 22,672 161% 7,550 26,290 348% 30,000 397% : 22,450! G Case Supervision Fee 6,500 4,736 73% 6,000 2,277 38% 3,500 58% (2,500)' H TOTAL RESOURCES 856,930 826,150 96% ; 975,090 526,088 54% 918,940 94% (56,150); REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 5,797,927 5,650,045 97% 5,970,797 4,305,153 72% 5,736,057 96% 234,740, 1 Materials and Services 1,329,410 1,277,340 96% t 1,387,552 907,275 65% 1,212,552 87% 175,000- J Capital Outlay 32,000 29,887 93% 29,887 93% 2,113! TOTAL REQUIREMENTS ; 7,127,337 6,927,385 97% 7,390,349 5,242,315 71% 6,978,496 94% ; 411,853: TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers in- General Funds 5,961,465 5,961,465 100% 6,034,966 4,526,227 75% o,u34,966 100% Transfers Out-Veh Reserve (87,000) (87,000) 100% (77,112) (57,834) 75% (77,112) 100% TOTAL TRANSFERS 5,874,465 5,874,465 100% ; 5,957,854 4,468,393 75% ; 5,957,854 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 11090,000 1,296,490 119% 1,074,000 1,069,720 100% 1,069,720 100% (4,280)� Resources over Requirements (6,270,407) (6,101,235) (6,415,259) (4,716,227) (6,059,556) 355,703! Net Transfers - In (Out) 5,874,465 5,874,465 5,957,854 4,468,393 5,957,854 TOTAL FUND BALANCE $ 694,058 $1,069,720 154% ; $ 616,595 $ 821,886 133% ; $ 968,018 157% ; $351,423: A Adjusted projection based on less than expected YTD youth contractor billing that drives reimbursement B Quarterly reimbursement based on actual expenses. Q1 payment has been submitted and approved by the State. c Adjusted projection based on YTD revenue. COVID-19 is impacting other Counties use of detention. D On -time annual transfer received E Interest projection based on current investment rate and anticipated cash balances F Adjusted projection based on YTD revenue. Receiving less than budgeted due to COVID-19 impacts G Includes CARES Fund and State COVID related reimbursements H Adjusted projection based on YTD revenue. Receiving less than budgeted due to COVID-19 impacts I Projected Personnel savings based on FY21 average vacancy rate of 3.7% J Adjusted projection based on YTD expenses. COVID-19 has reduced M&S spending. Budget to Actuals Report TRT - Fund 160/170 FY21 YTD March 31, 2021 (unaudited) RESOURCES Room Taxes Interest State Miscellaneous TOTALRESOURCES 75.0% Year Complete Fiscal Year 2020 1 Fiscal Year 2021 Budget Actuals % Budget Actuals % Projection % $ Variance 7,670,000 7,527,492 98% 6,862,458 8,724,178 127% 10,500,000 153% 3,637,542� A 62,000 88,754 143% 53,900 48,493 90% 63,800 118% 9,900! B I - ' - 100,000 I E 100,000 I 100,000. C 7,732,000 7,616,246 99% 6,916,358 8,872,671 128% ; ; 10,663,800 154% ; 3,747,442: REQUIREMENTS Budget Actuals % Budget Actuals % COVA � 2,064,221 2,050,618 99% 1,838,805 2,256,670 123% Grants & Contributions 62,000 I 62,000 100% 404,000 386,660 r 96% Interfund Contract 79,160 79,160 100% 114,481 85,861 75% I I Interfund Charges 37,309 1 37,309 100% I 35,861 26,896 75% 1 I Auditing Services 14,500 19,200 132% 11,500 - 0% I E Software i 10,350 t - 0% 11,500 - 0% I Public Notices i 1,600 E 1,694 106% , 1,600 1,540 96% I Office Supplies € 3,000 £ 741 25% 1 1,275 1 0% E Printing E 2,000 642 32% I 850 0% € Refunds & Adjustments - 8,657 999% TOTAL REQUIREMENTS 2,274,140 2,260,020 99% 2,419,872 2,757,627 114% ; TRANSFERS Budget Actuals % Budget Actuals % Transfer Out - RV Park (35,000) (35,000) 100% (20,000) (15,064) 75% Transfer Out - Annual Fair I (250,000) (250,000) 100% ! (75,000) (56,500) 75% 1 Transfer Out - F&E Reserve (286,687) (286,687) 100% (253,158) (189,866) 759/0 Transfer Out - F&E (as needed) (325,744) (323,348) 99% (275,744) (19,309) 7% Transfer Out - Health (406,646) (304,983) 75% F Transfer Out - F&E (383,910) (383,910) 100% (495,701) (373,426) 75% Transfer Out - Sheriff (3,151,787) (3,151,787) 100% (3,151,787) (2,363,810) 75% TOTAL TRANSFERS ; (4,433,128) (4,430,732) 100% ; (4,678,036) (3,322,958) 71% ; Projection % $ Variance i 2,839,130 154% I ; (1,000,325)� D € � 404,000 100%, I I 114,481 100% E t I I F 35,861 100% I I € 11,500 100% I I i 11,500 100% I � 1,600 100%I� 1,275 100%I I t I 850 100% I 4 I 3,420,197 141% ; (1,000,325); Projection % $ Variance (20,000) 100% (75,000) � 100% I 1 (589,566) 15470 (136,4F I (25,744) � I 9% I08); 250,000, G (406,646) 100%! ! I H t (813,986) 164% (318,285) (3,151,787) 100%, (4,882,729) 104% ; (204,693); FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 2,300,000 2,565,255 112% 3,712,394 3,490,749 94% 3,490,749 94% (221,645)� Resources over Requirements 5,457,860 5,356,226 4,496,486 6,115,044 7,243,603 2,747,117E Net Transfers - In (Out) 4 (4,433,128) (4,430,732) (4,678,036) (3,322,958) ! f (4,882,729) t (204,693); TOTAL FUND BALANCE $ 3,324,732 $ 3,490,749 105% ; $ 3,530,844 $ 6,282,836 178% ; ; $ 5,851,623 166% ; $2,320,779: A YTD 02.28.21 ahead of PY by 22%. Projection assumes a 1 % increase over PY for the remainder of the year 8 Interest projection based on current investment rate and anticipated cash balances C Includes CARES Fund reimbursements D Payments to COVA based on a percent of TRT collections E Contracted services with the Finance Department for operating TRT program F The balance of the 1 % F&E TRT is transferred to F&E reserves G $250K of budgeted transfers are to be transferred from unallocated TRT on an as needed basis H Transfer to Health Services is to fund COVID re -opening positions �IEs Budget to Actuals Report Justice Court - Fund 220 FY21 YTD March 31, 2021 (unaudited) 75.0% Year Complete Fiscal Year 2020 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Court Fines & Fees 575,000 556,877 97% 488,750 361,179 74% 488,750 100% A Interest on Investments 3,000 1,706 57% 1,100 24 2% 100 9% (1,000), B Miscellaneous 3,030 - 736 737 737! TOTAL RESOURCES 578,000 561,613 97% 489,850 361,939 74% 489,587 100% ; (263); REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 516,868 522,054 101% 531,006 389,927 73% 522,722 98% 8,284: C Materials and Services 161,273 145,944 90% 152,502 101,046 66% 152,502 100% -� D TOTAL REQUIREMENTS ; 678,141 667,997 99% 683,508 490,974 72% 675,224 99% 8,284; TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In- General Fund - - 107,235 80,424 75% 107,235 100% E TOTAL TRANSFERS 107,235 80,424 75% 107,235 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 165,000 144,227 87% 144,227 37,842 26% 37,842 26% (106,385): Resources over Requirements (100,141) (106,384) (193,658) (129,034) (185,637) 8,021- Net Transfers - In (Out) - - 107,235 80,424 107,235 TOTAL FUND BALANCE $ 64,859 $ 37,842 58% $ 57,804 ($ 10,768) -19% ; ($ 40,560) -70% ; ($98,364); A The FY21 budget reflects lower revenue compared to FY20 because of HB4210. Revenue may be reduced further, but the impact won't be known until late 2020. B Interest projection based on current investment rate and anticipated cash balances C Projected Personnel savings based on FY21 savings to date D One time yearly software maintenance fee of $9,169 paid in July for entire fiscal year E Additional transfers may be needed because of lower Court Fines and Fees revenue v'(ES COG2< Budget to Actuals Report Sheriff's Office - Fund 255 FY21 YTD March 31, 2021 (unaudited) 75.0% Year Complete Fiscal Year 2020 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance LED #1 Property Tax Current 26,293,470 26,496,529 101% 27,476,763 27,088,079 99% 27,761,421 101%, 284,65& A LED #2 Property Tax Current 10,632,014 10,696,589 101% 11,092,307 10,936,460 99% 11,208,313 101% 116,006! B Sheriffs Office Revenues r 3,922,323 4,914,406 125% 4,259,128 3,267,720 77% 4,269,228 100%, 10,100, C LED #1 Property Tax Prior 312,000 761,642 244% 280,000 396,177 141% 428,000 153% , 148,000 LED #2 Property Tax Prior 148,000 331,165 224% 120,000 163,808 137% 183,000 153% , 63,000 LED #2 Interest 136,000 160,208 118% 120,000 60,569 50% 78,300 65% (41,700)! C LED #1 Interest E 138,000 287,276 208% 101,100 134,998 134% 173,900 172% ! 72,800! C LED #2 Foreclosed Properties - 8,631 LED #1 Foreclosed Properties - 21,380 : TOTAL RESOURCES 41,581,807 43,677,825 105% ; 43,449,298 42,047,810 97% ; 44,102,162 102% ; 652,864: REQUIREMENTS Sheriffs 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 Budget Actuals % Budget Actuals % 3,105,057 3,092,171 100% ` 3,864,843 2,947,525 76% ' 1,232,158 1,171,260 95% 1,232,618 808,896 66% 2,858,337 2,915,540 102% ! 3,312,477 2,034,344 61% r 2,303,072 2,217,577 96% 2,515,536 1,859,087 74% 10592,002 11,446,211 108% 12,734,465 9,443,398 74% 1:004,600 833,934 83% 1,038,130 722,781 70% 18,379,998 17,929,047 98% 19,897,342 13,727,197 69% 556,740 458,541 82% 490,401 335,134 68% E 402,734 603,381 150% 543,565 698,345 128% 1,601,871 1,747,792 109% 2,052,586 1,312,598 64% f 743,334 916,4 I 1 123% ' 11 156,993 7 I0,806 67% 571,267 84,267 15% ; 1,330,214 1,261,716 95% 1,328,675 1,010,379 76% : 4,425 105,917 999%95,589 1,192 1% ' 44,685,809 44,783,763 100% ; 50,263,220 35,677,682 71% ; TRANSFERS Budget Actuals % Budget Actuals % Transfer In - TRT 3,151,787 3,151,787 100% 3,151,787 2,363,810 75% Transfer In - General Fund 240,249 240,249 100% 240,290 180,218 75% Transfers Out - Debt Service (272,100) (271,791) 100% (273,000) (69,814) 26% TOTAL TRANSFERS 3,119,936 3,120,245 100% ; 3,119,077 2,474,214 79% FUND BALANCE Budget Actuals % Budget Actuals % Beginning Fund Balance 14,716,999 16,818,660 114% 18,676,167 18,832,967 101% ; Resources over Requirements (3,104,002) (1,105,938) (6,813,922) 6,370,128 Net Transfers - In (Out) 3,119,936 E 3,120,245 3,119,077 E 2,474,214 E TOTAL FUND BALANCE $14,732,933 $ 18,832,967 128% ; $ 14,981,322 $ 27,677,309 185% ; Projection % $ Variance 3,818,179 99% 46,664: 1,127,261 91% 105,357! 3,135,928 95% 176,549! 2,532,610 101% (17,074)! 13,225,774 104% (491,309)' D 991,877 96% 461251 19,043,573 � 96% 853,769! E 463,203 : 94% 27,198'r 846,416 156% (302,851)! F 1,841,304 � 90% 211,282`r ` 1,155,797 : 100-0 r .,i96' r 1,354,300 102% (25,625)! 95,589 100%! -! G 49,631,811 99% ; 631,409: Projection % $ Variance 3,151,787 100%, i : 240,290 100%! E : (273,000) 100%! 3,119,077 100% ; Projection % $ Variance 18,832,967 101%, 156,8W : r (5,529,649) 1,284,273!: 3,119,077 6 4 $ 16,422,395 110% ; $1,441,073: A Current year taxes received primarily in November, February and May; actual 20-21 TAV is 5.40% compared to FYI 9-20 vs. 5.00% budgeted 8 Current year taxes received primarily in November, February and May; actual 20-21 TAV is 5.31% compared to FY19-20 vs. 5.00% budgeted c Interest projection based on current investment rate and anticipated cash balances D Patrol projected to be over budget due to overtime related to fires, delays in Academy due to COVID-19, and special projects E Adult Jail and Court Security savings related to reduced inmate population due to COVID-19 F Emergency Services projected to be over budget due to direct COVID-19 costs G Budgeted funds includes transfers from Funds 701 and 702 �zEs C 2� Budget to Actuals Report 0 Health Services - Fund 274 FY21 YTD March 31, 2021 (unaudited) RESOURCES State Grant OHP Capitation Federal Grants Local Grants OHP Fee for Service State Miscellaneous State - OMAP Environmental Health Fees Other Patient Fees Title 19 Vital Records Divorce Filing Fees State Shared- Family Planning Interest on Investments Interfund Contract- Gen Fund Liquor Revenue CCBHC Grant TOTAL RESOURCES 75.0% Year Complete Fiscal Year 2020 1 Fiscal Year 2021 Budget Actuals % Budget Actuals % Projection % $ Variance 14,080,644 11,212,405 80% 15,156,802 10,790,262 71% 17,244,784 114% , 2,087,982: 7,242,430 8,094,701 112% 8,279,406 7,477,636 90% 8,402,211 101% , 122,805 E 3,277,616 2,798,690 85% 4,833,096 1,589,425 33% 4,869,990 101% 36,894! 1,567,331 1,133,942 72% 3,639,059 3,962,398 109% 4,311,281 118% ± 672,222 - - 3,265,627 2,852,127 87% 3,806,129 117% 540,502! 1,040,153 1,387,132 133% 2,850,731 2,200,170 77% 3,138,448 110% 287,717 € 991,900 879,037 89% 1,162,507 800,876 69% 1,064,389 92% (98,118)! 1,058,206 1,104,825 104% 1,091,652 994,840 91% 1,037,901 95% E (53,751)l 484,712 476,047 98% 965,971 912,842 94% t 1,118,985 116% 153,014 € 564,750 600,412 106% 672,995 349,986 52% 459,348 68% (213,647), 4,862,726 4,071,759 84% 350,491 718,401 205% 957,869 273% 607,37& 220,000 259,029 118% 237,296 221,010 93% 4 295,213 124% 57,917 173,030 173,030 100%! 173,030 173,030 100%! 173,030 100%! -� 120,000 191,912 160% , 155,000 119,406 77% 143,174 92% (11,826) 171,000 233,116 136% ! 147,400 126,384 86% 168,512 114% 21,112! 127,000 127,000 100%! 127,000 127,000 100%! 127,000 100% 150,800 162,122 108% ! 99,500 104,674 105% 157,000 158% 57,500 € - (12,894) 999% 36,132,298 32,892,266 91% 43,207,563 33,520,466 78% 47,475,264 110% ; 4,267,701: REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 33,186,830 32,041,791 97% 37,928,893 26,574,497 70% 36,306,722 96% 1,622,171: Materials and Services 13,707,479 4 10,223,47 15% 14,L50,034 8,574,650 6V% 14,33V,324 IV 1 �o ' ii VI; k/3,69J' Capital Outlay 695,000 - 0% 99,667 12,820 13% 70,820 71% 28,84T Administration Allocation - - (20) - 0% 0% (20)! TOTAL REQUIREMENTS ; 47,589,309 42,265,238 89% 52,285,174 35,161,973 67% 50,707,867 97% 1,577,307: TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In- General Fund 5,747,090 5,747,090 100% 5,472,710 4,107,271 75% 5,472,710 100% Transfers In- OHP Mental Health 548,601 998,268 182% 2,379,865 - 0% 1,610,643 68% (769,222)! Transfers In - TRT - - 406,646 304,983 75% _ € 406,646 100% Transfers Out (193,326) (193,326) 100% (232,908) (200,502) 86% (232,908) 100% TOTAL TRANSFERS 6,102,365 6,552,032 107% ; 8,026,313 4,211,753 52% 7,257,091 90% (769,222); FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 10,120,803 10,638,105 105% , 6,778,564 7,817,166 115% < 7,817,166 115% , 1,038,60Z Resources over Requirements (11,457,011) (9,372,971) (9,077,611) (1,641,506) (3,232,603) 5,845,008' Net Transfers - In (Out) d 6,102,365 6,552,032 d 8,026,313 4,211,753 E k 7,257,091 [ (769,222) € TOTAL FUND BALANCE $ 4,766,157 $ 7,817,166 164% ; $ 5,727,266 $ 10,387,412 181% ; $ 11,841,654 207% ; $6,114,388: o VIES C 2� Budget to Actuals Report �G Health Services - Admin - Fund 274 FY21 YTD March 31, 2021 (unaudited) 75.0% Year Complete Fiscal Year 2020 1 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Federal Grants 726,655 565,906 78% 1,237,245 341,352 28% 1,794,697 145% 557,453, A Interest on Investments 171,000 233,116 136% 147,400 126,384 86% 168,512 114% 21,112, B Other f 9,000 8,718 97% 14,391 7,217 50% 9,300 65% (5,090)' State Miscellaneous - 171,881 - 151,727 t 203,932 203,932� C CCBHC Grant TOTAL RESOURCES 906,655 979,620 108% ; 1,399,036 626,680 45% ; 2,176,442 156% ; 777,406: REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 5,241,264 4,870,386 93% 5,914,729 3,830,024 65% 5,522,494 93% 392,235: D Materials and Services f 4,971,179 4,690,935 94% t 4,991,373 4,018,252 81% I f 5,858,722 117% ! I (867,349). E f f Capital Outlay 5,000 - 0% Administration Allocation (9,308,295) (9,306,000) 100% (9,645,763) (5,066,964) 53% ! (9,638,143) 100% (7,620) TOTAL REQUIREMENTS ; 909,148 255,321 28% 1,260,339 2,781,312 221% ; ; 1,743,074 138% ; (482,734); TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In- General Fund 40,000 39,997 100% Transfers Out (193,326) (193,326) 100% (232,908) (174,681) 75% (232,908) 100% TOTAL TRANSFERS (153,326) (153,329) 100% ; (232,908) (174,681) 75% (232,908) 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 2,660,832 2,748,263 103% 2,772,840 3,322,793 120% 3,322,793 120% 549,951 Resources over Requirements (2,493) 724,299 138,696 (2,154,632) 433,368 294,67Z Net Transfers - In (Out) (153,326) (153,329) (232,908) (174,681) T (232,908) TOTAL FUND BALANCE $ 2,505,013 $ 3,319,234 133% ; $ 2,678,628 $ 993,481 37% $ 3,523,253 132% ; $844,625: A Federal grants are reimbursed on a quarterly basis. Anticipated FEMA reimbursement for mass vaccination clinic expenses is included. B Interest projection based on current investment rate and anticipated cash balances C Includes CARES Fund reimbursements D Projected Personnel savings based on YTD Personnel expenditures E Expenditures over budget related to COVID-19 department and community expenses. CARES, FEMA and FY21 unspent funds will be used to cover expenditures. A budget adjustment will be prepared before June 30. �C�\)TEs Budget to Actuals Report Health Services - Behavioral Health - Fund 274 FY21 YTD March 31, 2021 (unaudited) RESOURCES State Grant OHP Capitation Federal Grants OHP Fee for Service Local Grants State Miscellaneous Other Patient Fees Title 19 State - OMAP Divorce Filing Fees Interfund Contract- Gen Fund Liquor Revenue CCBHC Grant TOTAL RESOURCES 75.0% Year Complete Fiscal Year 2020 1 Fiscal Year 2021 Budget Actuals % Budget Actuals % Projection % $ Variance 11,203,914 8,259,750 74% 10,348,047 6,989,739 68% 11,465,040 111% 1,116,993. A 7,242,430 8,094,701 112% 8,279,406 7,477,636 90% € 8,402,211 101% 122,80& B 2,168,961 1,823,950 84% 3,298,243 1,112,737 34% 2,767,850 84% (530,392)' 3,265,627 2,852,127 87% 3,806,129 117% 540,502, C 994,331 487,025 49% 1,897,762 1,942,512 102% 2,174,995 115% 277,233! 437,100 326,534 75% 1,544,455 741,647 48% 1,321,182 86% (223,273)! D 395,352 360,920 91% 927,605 892,561 96% 1,091,816 118% 164,211! E 443,450 465,851 105% 522,300 275,456 53% 361,161 69% (161,139), F 4,862,726 4,071,759 84% 350,491 718,401 205% : 957,869 273% 607,378! G 131,900 174,354 132% ? 210,287 134,004 64% ! 176,920 84% (33,367)! 173,030 173,030 100%! 173,030 173,030 100%! 173,030 100% 127,000 127,000 100%! 127,000 127,000 100%! 127,000 100% 150,800 162,122 108% ! 99,500 104,674 105% 157,000 158% 57,500 - (12,894) 999% ! - - 28,330,994 24,514,102 87% ; 31,043,753 23,541,525 76% ; 32,982,203 106% ; 1,938,450: REQUIREMENTS Budget Actuals % Budget Actuals % Administration Allocation 6,978,412 6,963,580 100% 7,434,938 3,962,412 53% Personnel Services 20,174,804 19,576,382 97% 23,360,066 16,570,874 71% Materials and Services 6,889,404 3,802,898 55% 5,724,417 2,443,931 43% Capital Outlay 690,000 - 0% i 99,667 - 0% TOTAL REQUIREMENTS 34,732,620 30,342,859 87% 36,619,088 22,977,218 63% ; TRANSFERS Budget Actuals % Budget Actuals % Transfers In- OHP Mental Health 548,601 998,268 182% � 2,298,179 - 0% Transfers In- General Fund 1,734,107 1,734,100 100%! 2,036,117 1,527,071 75% Transfers Out - - - (25,821) 999% TOTAL TRANSFERS 2,282,708 2,732,368 120% ; 4,334,296 1,501,250 35% ; Projection % $ Variance 7,427,338 100% < 7,600; 22,404,048 t 96% 956,018, H � 4,434,912 t � 77% 1,289,505! 58,000 � 58% 41,667!i 34,324,298 94% 2,294,790: Projection % $ Variance 1,528,957 67% (769,222); 1 � f i 2,036,117 100% � r - 0% J 3,565,074 82% (769,222); FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 6,122,347 6,673,256 109% 3,008,705 3,397,853 113% 3,397,853 113% 389,148, Resources over Requirements (6,401,626) (5,828,757) (5,575,335) 564,307 (1,342,095) E 4,233,240! Net Transfers - In (Out) � 2,282,708 2,732,368 4,334,296 1,501,250 3,565,074 (769,222) e TOTAL FUND BALANCE $ 2,003,429 $ 3,576,867 179% ; $1,767,666 $ 5,463,411 309% ; $ 5,620,832 318% ; $3,853,166 Footnotes on the following page A Includes $530K in carryforward State funds from FY20 for expenditure in second year of the biennium, $374K in new State grant funding for culturally -relevant behavioral health services needed for COVID-19, $325K from the Oregon Criminal Justice Commission grant above budget because of installment payments that will be carried forward into FY22, $360K in various other state funding (PIPBHC, increase to Aid and Assist). Reduction of $527K in December as part of participation in CCBHC demonstration. B Includes FY20 withhold payment of $93K. Additional capitation received in FY21 over budget will be transferred to Fund 270 - OHP Mental Health Reserves. C Oregon Health Authority reports OHP membership increase for Deschutes County, which may result in additional services. Projections also include revenue from underpaid services in FY20 from PacificSource that are being corrected in FY21. D Projected reduction in local match for I/DD program due to vacancies. Includes CARES Fund reimbursements. E Decrease of $234,000 from budgeted interfund payment, which was related to a contract that will be paid directly by PacificSource in FY21 instead of by DCHS. Also includes receipt of monies distributed to COHC from PacificSource as a function of the 2019 Joint Management Agreement, and distributed as part of community shared savings (DCHS 6.2%). F Fewer fees collected from insurance than budgeted, likely due to a decrease in patient private insurance plans and an increase in Oregon Health Plan (OHP) membership. G CCBHC enhanced rate for Title 19 approved through September 2023 H Projected Personnel savings based on YTD Personnel expenditures I Actual amount required for transfer -in will be determined at end of year. Current projection includes transfer to offset loss of funds as noted in Footnote A j Expenditure is for the purchase of a new vehicle which will be moved to Capital Outlay in April VTES coG2< Budget to Actuals Report Health Services - Public Health - Fund 274 FY21 YTD March 31, 2021 (unaudited) RESOURCES State Grant Local Grants State Miscellaneous Environmental Health Fees State - OMAP Federal Grants Vital Records State Shared- Family Planning Patient Fees Other TOTAL RESOURCES 75.0% Year Complete Fiscal Year 2020 Fiscal Year 2021 Budget Actuals % Budget Actuals % Projection % $ Variance 2,876,730 2,952,656 103% 4,808,755 3,800,522 79% 5,779,743 120% 970,98& A 573,000 646,917 113% 1,741,297 2,019,886 116% 2,136,286 123% 394,989! E 603,053 888,717 147% 1,306,276 1,306,796 100%! 1,613,334 124% ! 307,058! B E 1,058,206 1,104,825 104% 1,091,652 994,840 91% 1,037,901 95% (53,751)! E 860,000 704,683 82% 952,220 666,872 70% 887,469 93% (64,751)[ 382,000 408,834 107% 297,609 135,336 45% 307,443 103% 9,834� E 220,000 259,029 118% 237,296 221,010 93% 295,213 124% ! 57,917! 120,000 191,912 160% 155,000 119,406 77% 143,174 92% (11,826)! 121,300 134,562 111% 150,695 74,529 49% 98,188 65% (52,507)' E 80,360 106,409 132% 23,975 13,064 54% 17,869 75% (6,106), 6,894,649 7,398,544 107% ; 10,764,775 9,352,261 87% 12,316,619 114% ; 1,551,844: REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Administration Allocation 2,329,883 2,342,420 101% 2,210,805 1,104,552 50% 2,210,805 100% Personnel Services I 7,770,762 7,595,023 98% 8,654,098 6,173,598 71% 8,380,180 97% 3 273,918, C Materials and Services I 1,846,896 1,729,614 94% 3,540,844 2,112,472 60% 4,036,690 114% (495,846)! Capital Outlay E - - - 12,820 999% 12,820 999% , (12,820)� D TOTAL REQUIREMENTS 11,947,541 11,667,057 98% ; 14,405,747 9,403,443 65% 14,640,495 102% ; (234,748); TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In- General Fund 3,972,983 3,972,993 100% 3,436,593 2,580,200 75% 3,436,593 100% Transfers In - TRT - - 406,646 su4,98s 75% 406,646 i00"lo Transfers In- OHP Mental Health 81,686 0% 81,686 100% TOTAL TRANSFERS 3,972,983 3,972,993 100% ; 3,924,925 2,885,183 74% ; 3,924,925 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 1,337,624 1,216,586 91% 997,019 1,096,520 110% 1,096,520 110% 99,501 Resources over Requirements (5,052,892) (4,268,513) (3,640,972) (51,182) (2,323,876) 1,317,096 Net Transfers - In (Out) 3,972,983 3,972,993 E E 3,924,925 2,885,183 I ! 3,924,925 f TOTAL FUND BALANCE $ 257,715 $ 921,065 357% ; $ 1,280,972 $ 3,930,521 307% ; $ 2,697,568 211% ; $1,416,597: A Includes increase in state funding for COVID related expenses, including $755K in forthcoming OHA funding. Contract amendment expected in April. Corresponding estimated expenses included in M&S. 8 Includes projected CARES Fund reimbursements C Projected Personnel Services based on YTD Personnel expenditures D Purchase of specialized refrigerator and equipment to store vaccines vTES C l- Budget to Actuals Report =4M,Community Development - Fund 295 FY21 YTD March 31, 2021 (unaudited) 75.0% Year Complete Fiscal Year 2020 1 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Code Compliance 693,960 664,545 96% 722,028 544,812 75% 725,028 100%, 3,000, A Admin - Operations 162,000 156,476 97% 137,450 101,573 74% € 132,250 96% (5,200)! B Building Safety 3,433,780 3,179,771 93% 3,362,450 2,650,080 79% 3,616,450 108% ! 254,000! A Electrical 809,500 797,458 99% 720,600 646,281 90% 871,400 121% 150,800, A Environmental On -Site f 877,400 905,165 103% ! 867,700 762,871 88% 984,100 113% 116,400, A Current Planning 1,807,176 1,696,355 94% 1,738,304 1,388,486 80% 1,837,304 106% 99,0W A Long Range Planning 685,004 643,772 94% 703,194 532,862 76% 733,194 104% , 30,000, A TOTAL RESOURCES 8,468,820 8,043,542 95% 8,251,726 6,626,966 80% ; 8,899,726 108% ; 648,000: REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Code Compliance 535,590 458,293 86% 568,320 394,509 69% 531,067 93% 37,253: C Admin - Operations 2,492,316 2,527,439 101% 2,818,748 2,076,123 74% 2,772,668 98% 46,08& C Building Safety 1,743,298 1,584,784 91% 1,867,662 1,296,532 69% 1,786,093 96% 81,569! C Electrical f 462,183 452,842 98% 524,979 361,748 69% 501,779 96% t 23,200 C Environmental On -Site f 616,279 566,975 92% 634,452 467,616 74% 632,827 100%! 1,625! Current Planning 1,501,588 1,415,434 94% 1,479,294 1,070,542 72% 1,442,746 98% 36,548! C Long Range Planning r 554,385 456,323 82% � 580,687 304,939 53% 445,806 77% 134,881! C TOTAL REQUIREMENTS ; 7,905,639 7,462,091 94% 8,474,142 5,972,008 70% 8,112,986 96% ; 361,156: TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In - General Fund 100,000 100,000 100% 100,000 131,248 131% 175,000 175% { 75,00& D f Transfers in - CDD Eiectricai f 93,264 I E 0% n0/ .,/o /n4 7CA1! C �,�r�.a,, E Reserve ; Transfers Out (85,695) (85,695) 100% (100,518) (75,368) 75% (100,518) 100% Transfers Out - CDD Reserve (1,462,386) (1,125,936) 77% (148,226) (441,988) 298% < (589,312) 398% (441,086)' F TOTAL TRANSFERS (1,448,081) (1,111,631) 77% ; (55,480) (386,107) 696% ; (514,830) 928% ; (459,350); FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 1,982,004 1,783,536 90% 1,012,694 1,253,356 124% < 1,253,356 124% 240,662; Resources over Requirements 563,181 581,451 (222,416) 654,957 i 786,740 1,009,156 Net Transfers - In (Out) (1,448,081) (1,111,631) (55,480) (386,107) (514,830) (459,350); TOTAL FUND BALANCE $1,097,104 $ 1,253,356 114% ; $ 734,798 $1,522,207 207% ; ; $ 1,525,266 208% ; $790,468 A Revenue collection is higher than anticipated B Interest projection based on current investment rate and anticipated cash balances C Projection reflects unfilled FTE D Transfer appropriated in the General Fund is $175K E Transfer no longer needed as revenues higher than anticipated F Transfer out projection increased as Building Safety and Electrical revenues are anticipated to be higher than budget �I ES Budget to Actuals Report Road - Fund 325 75.0% FY21 YTD March 31, 2021 (unaudited) Year Complete Fiscal Year 2020 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Motor Vehicle Revenue 17,609,539 16,795,577 95% 14,810,507 12,600,024 85% 16,497,235 111% 1,686,7zu; H Federal - PILT Payment 1,510,450 2,310,002 153% 1,690,574 2,061,977 122% 2,061,977 122% , 371,401 B Federal Reimbursements 181,757 372,623 205% 1,325,874 1,093,866 83% 1,102,975 83% (222,899)" C Other Inter -fund Services 1,156,581 1,070,000 93% 1,114,070 375,645 34% 1,128,970 101% 14,900 D Forest Receipts 915,000 709,742 78% 723,085 0% 723,085 100% Sale of Equip & Material 358,000 465,999 130% 396,000 291,578 74% 433,410 109% , 37,410 E Cities-Bend/Red/Sis/La Pine 660,000 421,344 64% 385,000 107,720 28% 563,967 146% 178,967! F Interest on Investments 246,000 174,141 71% 114,000 50,890 45% 67,900 60% (46,100), G Mineral Lease Royalties 60,000 54,184 90% 60,000 49,378 82% 60,000 100% Miscellaneous 57,500 76,388 133% , 54,000 59,614 110% , 68,140 126% , 14,140� H Assessment Payments (P&I) 11,000 19,766 180% 8,000 21,408 268% 24,000 300% 16,000. H State Miscellaneous 20,000 25,805 129% - 6,215 6,215 6,215! 1 TOTAL RESOURCES 22,785,827 22,495,570 99% 20,681,110 16,718,315 81% ; 22,737,874 110% ; 2,056,764: REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 6,447,671 6,284,546 97% 6,709,180 4,793,805 71% 6,465,739 96% 243,441 J Materials and Services 8,092,165 6,782,513 84% 7,753,525 3,543,853 46% 7,453,717 96% 299,808, K Capital Outlay 33,500 27,706 83% 50,500 6,006 12% 20,006 40% 30,494 L TOTAL REQUIREMENTS 14,573,336 13,094,764 90% ; 14,513,205 8,343,664 57% 13,939,462 96% 573,743: TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers Out (11,910,575) (11,910,575) 100% (6,683,2 18) (4,05 i,082) 6 i% (6,683,218) 100% TOTAL TRANSFERS ; (11,910,575) (11,910,575) 100% ; (6,683,218) (4,051,082) 61% ; ; (6,683,218) 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 6,001,989 6,726,840 112% 2,695,786 4,217,071 156% 4,217,071 156% , 1,521,28& Resources over Requirements E 8,212,491 9,400,806 6,167,905 8,374,652 8,798,413 2,630,508! Net Transfers - In (Out) (11,910,575) (11,910,575) (6,683,218) (4,051,082) (6,683,218) TOTAL FUND BALANCE $ 2,303,905 $ 4,217,071 183% ; $ 2,180,473 $ 8,540,641 392% ; $ 6,332,266 290% ; $4,151,793: A Assumes 11.4% increase over budgeted revenue per mid -year trend 8 Updated based on most recent information from the State C Actual cost of Cascade Lakes Highway Chip Seal project D Vehicle repairs are trending higher than anticipated E Updated based on actual revenue from equipment auction F Unbudgeted request for road work by City of Redmond G Interest projection based on current investment rate and anticipated cash balances H Updated based on YTD actuals I COVID FMLA reimbursement j Projected Personnel savings based on FY21 average vacancy rate of 4.6% K Anticipated savings in travel and fuel due to COVID restrictions I. Software purchase will be made in FY22 ,)IES ` 2{ Budget to Actuals Report Adult P&P - Fund 355 FY21 YTD March 31, 2021 (unaudited) 75.0% Year Complete Fiscal Year 2020 1 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance DOC Grant in Aid SB 1145 4,353,626 4,621,782 106% , 4,621,780 3,466,336 75% 4,621,780 100% A CJC Justice Reinvestment 712,530 1,014,690 142% 797,504 783,504 98% t 797,504 100% DOC Measure 57 236,142 239,005 101% 239,005 264,005 110% = 264,005 110%, 25,001, B Probation Supervision Fees 160,000 183,688 115% 170,000 139,047 82% 175,000 103% 5,000! Interfund- Sheriff 50,000 55,000 110% 50,000 41,250 82% 50,000 100% Gen Fund/Crime Prevention 50,000 50,000 100%! 50,000 50,000 100%! 50,000 100%: C Interest on Investments 77,500 64,896 84% 37,700 36,001 95% 48,000 127% , 10,300 D State Subsidy 16,298 16,703 102% , 16,298 - 0% - 0% (16,298), E Electronic Monitoring Fee 2,000 20,182 999% 10,000 2,746 27% 3,500 35% (6,500)' F Probation Work Crew Fees 2,000 1,923 96% 2,000 560 28% 750 38% (1,250), G Miscellaneous 500 15,412 999% 1,000 634 63% _ 1,000 100% State Miscellaneous - 22,986 - 17,988 19,000 19,000 H DOC-Family Sentence Alt 114,682 223,746 195% - Oregon BOPPPS - 40,933 - - TOTAL RESOURCES 5,775,278 6,570,946 114% ; 5,995,287 4,802,071 80% 6,030,540 101% ; 35,253: REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 4,809,644 4,753,486 99% 5,157,473 3,677,573 71% 5,007,035 97% 150,43& 1 Materials and Services 1,844,847 1,663,665 90% 1,923,795 1,046,886 54% 1,573,795 82% 350,000, J Capital Outlay 15,000 11,000 73% TOTAL REQUIREMENTS T 6,669,491 6,428,151 96% ; 7,081,268 4,724,459 67% 6,580,830 93% ; 500,438: TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In- General Funds 285,189 285,189 100% 285,189 213,894 75% 285,189 100% Transfer to Vehicle Maint (62,000) (62,000) 100% (97,693) (73,269) 75% (97,693) 100% TOTAL TRANSFERS 223,189 223,189 100% ; 187,496 140,625 75% ; 187,496 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 2,590,000 2,754,005 106% = 2,714,814 3,119,990 115% _ 3,119,990 115% 405 17& Resources over Requirements (894,213) 142,795 (1,085,981) 77,611 (550,290) 535,691! Net Transfers - In (Out) e 223,189 223,189 i 187,496 140,625 t E 187,496 o s TOTAL FUND BALANCE $1,918,976 $ 3,119,990 163% ; $ 1,816,329 $ 3,338,226 184% ; ; $ 2,757,195 152% ; $940,866: A State Dept. of Corrections Grant in Aid received quarterly B Received additional funding from state M57 fund to provide client housing and staff training C One-time annual transfer received D Interest projection based on current investment rate and anticipated cash balances E State Dept of Corrections gave notice that these funds have been eliminated for FY21 F Adjusted projection based on YTD revenue. In FY20 a contractor began providing EM directly; however, payments and garnishments from clients in which the County provided service directly continue to be recorded but it is anticipated that these will taper off. G Increased projection based on YTD revenue / receipt of probation supervision and community service fees H Includes CARES Fund and State COVID related reimbursements I Projected Personnel savings based on FY21 average vacancy rate of 3.9% J Adjusted projection based on YTD expenses. COVID-19 has reduced M&S spending. 01 ES Budget to Actuals Report Road CIP - Fund 465 FY21 YTD March 31, 2021 (unaudited) 75.0% Year Complete Fiscal Year 2020 1 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance State Miscellaneous 1,944,893 1,668,168 86% 2,258,100 648,618 29% ; 2,156,459 95% (101,641), A Interest on Investments t 198,000 366,198 185% i 209,700 223,997 107% t t 298,700 142% I 89,00& B k Interfund Payment t - 111,340 t - - TOTAL RESOURCES 2,142,893 2,145,706 100% ; 2,467,800 872,615 35% ; 2,455,159 99% (12,641); REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Materials and Services 71,748 71,748 100% 158,465 118,849 75% 158,465 100% , Capital Outlay € 13,764,165 5,752,905 42% 19,877,585 3,739,232 19% f 14,625,311 74% 5,252,274 TOTAL REQUIREMENTS ; 13,835,913 5,824,653 42% ; 20,036,050 3,858,081 19% 14,783,776 74% ; 5,252,274: TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In 12,014,914 11,431,979 95% 7,517,657 2,632,137 35% 7,146,576 95% (371,081): TOTAL TRANSFERS 12,014,914 11,431,979 95% 7,517,657 2,632,137 35% 7,146,576 95% (371,081); FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 15,616,536 17,759,555 114% 23,154,407 25,512,586 110% 25,512,586 110% 2,358,179: Resources over Requirements (11,693,020) (3,678,947) (17,568,250) (2,985,466) (12,328,618) 5,239,632! Net Transfers - In (Out) 12,014,914 11,431,979 7,517,657 2,632,137 7,146,576 (371,081) i TOTAL FUND BALANCE $15,938,430 $ 25,512,586 160% ; $ 13,103,814 $ 25,159,257 192% ; ; $ 20,330,545 155% ; $7,226,731: A Updated based on anticipated completion of eligible projects B Interest projection based on current investment rate and anticipated cash balances C Updated based on anticipated completion of projects in FY21 coming in under budget or delayed to FY22. $5M contribution to Terrebonne Refinement Plan is being pushed to FY22. s G Budget to Actuals Report Road CIP (Fund 465) - Capital Outlay Summary by Project 75.0% FY21 YTD March 31, 2021 (unaudited) Year Completed Fiscal Year 2020 Fiscal Year 2021 Budget Actuals % Budget Actuals % Projection % $ Variance Tumalo Res Rd: OB Riley to Bailey Rd 247,342 - 0% Sisemore Bridge E 632,174 181,118 29% = 404,245 598,081 148%= _ $ 598,082 148% ARTS Project 180,746 - 0% - (66,618) ($ 66,618) Terrebonne Refinement Plan - - 5,000,000 - 0% = - 0% US 20 at Tumalo = 300,000 - 0% S. Canal - "Six" Corners 900,000 E 1,008,108 112% - - - C Avenue: Hwy 97 to 6th St Impry = 300,000 369,705 123% Paving Ward Road 598,269 715,504 120%I - - S. Canal / Helmholtz Way 800,000 852,853 107%I - 7,376 $ 7,376 Tumalo Road /Tumalo Place 769,521 245,995 32% 1 1,517,345 587,646 39% E I _ $ 1,231,735 81% j Old Bend Rdm/Tumalo Rd Inter 625,642 344,429 55% 1,350,782 1,193,727 88% i E $ 1,208,243 89% Spring River Bridge Parking Imp f - 12,122 NE Negus and 17TH 1,025,472 109,111 11% 788,684 210,991 27% _ $ 871,028 110% Runnel Rd: Loco Rd to Tumalo Rd 275,000 193,732 70% 794,229 188,008 24% i $ 402,880 51% Cascade Lakes Hwy Bike Facilities 39,856 11,856 30% _ - 32,740 E _ $ 32,740 Transportation System Plan Update 250,000 253 0% 170,000 48,046 28% _ $ 133,510 79% Slurry Seal 2020 _ - 284,432 US 20 Ward Rd to Hamby 500,000 500,000 100% US 97 Bend North Corridor s 5,000,000 - 0% _ 5,000,000 - 0% $ 5,000,000 100% Gribbling Rd Bridge 60,000 - 0% 222,000 - 0% $ 50,000 23% Alfalfa Mkt Rd: Powell Butte Hwy 300,000 919,940 307%; - - F - Paving Fyrear Rd 300,000 - 0% 1,564,000 2,184 0% € $ 1,806,970 116% Paving of S. Century Dr - 2,673 100,000 447,416 447%__. $ 447,416 447% Terrebonne Wastewater Feasibility St. - 858 50,000 50,184 100%_ _ $ 50,000 100% Rickard Rd: Groff Rd to US 20 - 217 € 605,300 149,041 25% _ $ 761,310 126% Paving Powell Butte Hwy - - 651,000 704 0% € $ 620,760 95% Smith Rock Way Bridge Replace - - = 85,000 - 0% _ $ 30,000 35% Deschutes Mkt Rd/Hamehook Round - - 150,000 227 0% = _ $ 75,000 50% US 97: S. Century Dr to USFS Boundry - - - 70,090 $ 70,090 Johnson Rd Curve Warning Signs - - _ 100,000 59,710 60% _ $ 59,710 60% Speed Feedback Sign Installation - - 50,000 76,314 153%_ $ 76,313 153% Guardrail Improvements 100,000 - 0% 100,000 83,367 83% E $ 83,766 84% Bend District Local Roads - - 500,000 - 0% $ 500,000 100% City of LaPine Local Roads 500,000 - 0% 500,000 - 0% I t $ 500,000 100% Sidewalk Ramp Improvements 3 - - 75,000 - 0% $ 75,000 100% Signage Improvements = 60,144 - 0% 100,000 - 0% _ _ - 0% TOTAL $ 13,764,165 $ 5,752,905 42%e $ 19,877,585 3,739,232 19%1 € $ 14,625,311 740M (193,837) 66,618 5,000,000 (7,376) 285,610 142,539 (82,344) 391,349 (32,740) 36,490 172,000 (242,970) (347,416), (156,010) 30,240 55,000 75,000 (70,090) 40,290 (26,313) 1 \)I ES Budget to Actuals Report Solid Waste - Fund 610 FY21 YTD March 31, 2021 (unaudited) 75.0% Year Complete Fiscal Year 2020 1 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Franchise Disposal Fees 6,437,500 6,444,136 100% 6,630,625 4,985,846 75% 6,850,000 103% 219,375: A Private Disposal Fees 2,419,046 2,556,619 106% 2,491,617 2,116,786 85% 2,718,000 109% 226,383! A Commercial Disp. Fee 21252,225 2,429,879 108% 2,319,792 1,888,670 81% 2,583,000 111% 263,208: A Franchise 3% Fees 265,000 297,352 112% 280,000 131,176 47% 280,000 100%! B Yard Debris I 216,761 290,794 134% , 216,761 208,180 96% 297,000 137% , 80,239, C Miscellaneous I 48,336 191,720 397% , 88,096 82,650 94% 96,490 110% 8,394� D Interest 59,000 49,256 83% 23,700 33,896 143% 45,200 191% 21,500, E Special Waste 15,000 I 28,830 192% 1 15,000 32,269 215% , ( E 34,000 227% 19,000, F I Recyclables 12,000 12,163 101% 12,000 8,160 68% 12,000 100%1 Leases 1 1 100%, 1 0% 1 100% TOTAL RESOURCES 11,724,869 12,300,751 105% ; 12,077,592 9,487,633 79% 12,915,691 107% ; 838,099: REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 2,538,776 2,393,257 94% 2,518,594 1,813,629 72% 2,482,167 99% - 36,42T G Materials and Services 4,927,163 4,251,937 86% 5,227,119 2,998,601 57% 5,227,119 100%! -! H Capital Outlay 56,000 11,724 21% 162,500 14,715i 9% 95,068 59% 67,432! 1 Debt Service I 862,100 861,644 100%! 945,000 309,871 33% 865,000 92% 80,000! J TOTAL REQUIREMENTS 8,384,039 7,518,563 90% 8,853,213 5,136,816 58% 8,669,354 98% ; 183,859: TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance SW Capital & Equipment (3,296,192) (3,296,192) 100% (3,684,280) (2,761,565) 75% (3,684,280) 100% R TOTAL TRANSFERS (3,296,192) (3,296,192) 100% ; (3,684,280) (2,761,565) 75% ; (3,684,280) 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 600,000 799,570 133% 1,179,819 2,285,566 194% < 2,285,566 194% 1,105,747: K Resources over Requirements 3,340,830 4,782,188 3,224,379 4,350,817 4,246,337 1,021,958! Net Transfers - In (Out) (3,296,192) (3,296,192) (3,684,280) (2,761,565) (3,684,280) TOTAL FUND BALANCE $ 644,638 $ 2,285,566 355% ; $ 719,918 $ 3,874,819 538% ; $ 2,847,623 396% ; $2,127,705; A Total disposal fee projections reflect management's best estimate of revenues to be collected. Volumes are up 7% when comparing this fiscal YTD to the prior -year-to-date. B Annual fees due April 15, 2021; received the Wilderness Garbage monthly installments and the Cascade Disposal annual fee C Revenue is seasonal with higher utilization in the summer months. Volumes are up 5% when comparing this fiscal YTD to the prior -year-to-date. D FY20 includes the unbudgeted sale of a loader and 2 trailers, LED light incentives and royalty payments. FY21 projections include the sale of 2 trailers and 2 mule trucks for-$32.8K. E Interest projection based on current investment rate and anticipated cash balances F Revenue source is unpredictable and dependent on special clean-up projects; recent large contaminated soil projects from cleaning up a power substation, decant facility and traffic incidents G Personnel savings based on FY21 YTD average vacancy rate of 1.44% with factors for the recently filled open position (timing and rate); budget and projection includes a Time Management payout estimate for the Director's retirement. H M&S activities are expected to meet budget with pending services and repairs and delayed invoices I The new 1 ton service truck was received, but the service box will be rolled into next FY due to delayed availability. The new perimeter fencing will be postponed until FY22 due to increased material costs. The Negus Transfer Station security system build is underway. J Principal and interest payments due in Nov and May for existing debt; budget includes an interest estimate for funding the Negus Transfer Station which was removed from the projection (construction now expected in FY22). K An influx of disposal volume and postponement of costs in FY20, such as the waste characterization study, positively impacted the beginning fund balance. °�ES` 0 Budget to Actuals Report L� Fair & Expo - Fund 615 FY21 YTD March 31, 2021 (unaudited) RESOURCES Events Revenue Food & Beverage Rights & Signage Storage Horse Stall Rental Interfund Payment Camping Fee Miscellaneous Interest TOTAL RESOURCES REQUIREMENTS Personnel Services Personnel Services - F&B Materials and Services Materials and Services - F&B Debt Service TOTAL REQUIREMENTS TRANSFERS Transfers In - Room Tax Transfers in - General Fund Transfers In - Park Fund Transfers In - Room Tax (as needed) Transfers In - County Fair Transfers In - F&E Capital Reserve Transfers Out TOTAL TRANSFERS FUND BALANCE Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) TOTAL FUND BALANCE 75.0% Year Complete Fiscal Year 2020 1 Fiscal Year 2021 Budget Actuals % Budget Actuals % Projection % $ Variance 687,000 327,919 48% 625,000 506,930 81% 1,129,000 181% 504,000: A ! 568,000 280,874 49% 548,500 129,174 24% 229,000 42% (319,500)! B ! 120,000 114,100 95% 125,000 19,500 16% 93,000 74% (32,000)� C ! 71,000 83,158 117% 75,000 57,311 76% 65,000 87% (10,000)i 62,000 37,386 60% 52,000 665 1% 39,000 75% (13,000)� D ! 30,000 143,956 480% 30,000 214,286 714% _ 220,000 733% 190,00& E E 18,000 5,600 31% 12,500 0% 5,000 40% (7,500)! D ! 3,500 2,236 64% 250 2,476 990% , 2,477 991% , 2,227 2,000 (5,006) -250% < (2,200) 342 -16% 500 -23% 2,70& F 1,561,500 990,222 63% 1,466,050 930,683 63% ; 1,782,977 122% ; 316,927: Budget Actuals % Budget Actuals % 1,176,169 1,108,608 94% 840,704 757,070 90% 157,430 158,556 101% 165,518 120,412 73% E 795,788 787,884 99% 702,149 390,136 56% ! 234,600 217,425 93% 257,600 55,398 22% 100,800 100,151 99% 104,400 58,969 56% 2,464,787 2,372,624 96% 2,070,371 1,381,985 67% ; Budget Actuals % Budget Actuals % 383,910 383,910 100% 250,000 373,426 149% ! 2UU,000 2UU,000 1UU/0 zuu,uuu 15U,Uuz 75% 30,000 30,000 100% 30,000 22,500 75% ! 25,744 323,348 999% 25,744 19,309 75% 395,000 250,000 63% - 300,000 (11,791) (11,791) 100%: (10,777) (8,082) 75% 1,022,863 1,475,467 144% ; 494,967 557,155 113% ; Budget Actuals % Budget Actuals % 80,000 (94,564) -118%, 364,904 (1,199) 0% (903,287) (1,382,402) (604,321) (451,302) 1,022,863 ! 1,475,467 E 494,967 557,155 3 $199,576 ($ 1,499) -1% $ 255,550 $ 104,654 41% ; A Significant increase expected due to Court and Vaccination Clinic rental B F&B revenues severely impacted by gathering size limitations c Expected to be under budget due to COVID19 impacts D Reduced due to cancellations Projection % $ Variance 1,014,023 121% (173,319), G 160,871 97% 4,647! G 582,000 83% 120,149! H 103,000 40% 154,600! H 104,400 100% 1,964,294 95% ; 106,077: Projection % $ Variance 813,986 326% 563,986,1 20U,000 IUU% - 30,000 100% 25,744 100%! J (10,777) 100%, 1,058,953 214% ; 563,986: Projection % $ Variance (1,199) 0% (366,103)' (181,317) 423,004- 1,058,953 I ! 563,986! E $ 876,437 343% ; $620,887: E Reimbursement from RV Park for personnel expenditures recorded in F&E. Includes interfund payment for 3.0 FTE whose cost will be absorbed by Roads through 02.28.21, with 2.00 being absorbed through 03.15.21 F Interest projection based on current investment rate and anticipated cash balances G Temporary reduction of employee hours through 02.28.21 to reduce expense; reassignment of employees to Roads being offset by Interfund Payments H Reduction from budget planned to offset event revenue loss I Room tax transfers higher than expected due to increased revenue in the TRT fund j $250K of budgeted transfers in TRT are to be transferred on an as needed basis �I ES ` ��- Budget to Actuals Report Annual County Fair - Fund 616 FY21 YTD March 31, 2021 (unaudited) 75.0% Year Complete Fiscal Year 2020 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance State Grant 52,000 53,167 102% 52,000 53,167 102%: 53,167 102% 1,167: Commercial Exhibitors 122,000 12,600 10% - 25,400 29,575 29,575. A Concessions and Catering 425,000 466,503 110% 5,750 8,050 8,050 A Interest on Investments 1 200 (166) -83% (97) 999% ! 1 4 (200) 999% I (200)! B 1 I Fair Sponsorship 1 37,500 ( 19,108 51% I - f l 1 ! Merchandise Sales 51000 5,246 105% 1 1 1 1 1 Concert � 50,000 i 12,000 24% Gate Receipts 560,000 561,460 100% I! I I 1 Carnival 340,000 I 328,274 97% Livestock Entry Fees I 7,000 4,731 68% ! 3 1 ( 1 R/V Camping/Horse Stall Rental 1 26,000 625 2% t 1! I I Rodeo 25,000 5,650 23% TOTAL RESOURCES 1,649,700 1,469,198 89% ; 52,000 84,220 162% ; ; 90,592 174% ; 38,592; REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 164,638 157,448 96% 110,000 99,640 91% 140,392 128% (30,392), C Materials and Services 1,340,062 1,457,840 109% 17,000 17,772 105% 18,000 106% (1,000)! TOTAL REQUIREMENTS 1,504,700 1,615,288 107% ; 127,000 117,412 92% ; 158,392 125% ; (31,392); TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfer In - TRT 1% 250,000 250,000 100% 75,000 56,500 75% 75,000 100% I i i t i i Transfer Out - Fair & Expo (395,00u) (25u,uuu) b3 ° - - TOTAL TRANSFERS (145,000) - 0% 75,000 56,500 75% 75,000 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 98,629 (47,461) (47,461) (47,461); Resources over Requirements 145,000 (146,090) (75,000) (33,193) (67,800) 7,200- I 1 1 4 1 I Net Transfers - In (Out) (145,000) 75,000 56,500 75,000 TOTAL FUND BALANCE ($ 47,461) ($ 24,153) ; ($ 40,261) ($40,261); A Advanced deposits for Fair 2021 Interest projection based on current investment rate and anticipated cash balances Personnel projection includes the full furlough of one employee in December, January & February I Budget to Actuals Report r Annual County Fair - Fund 616 CY21 YTD March 31, 2021 (unaudited) Fair 2021 Actuals to 2021 Fair 2020 Date Projection RESOURCES Gate Receipts $ - $ - $ - Carnival - - - Commercial Exhibitors (5,800)'' 32,100 36,600 Livestock Entry Fees - - - R/V Camping/Horse Stall Rental - - - Merchandise Sales - - - Concessions and Catering - - - Fair Sponsorship (22,250) - - TOTAL FAIR REVENUES $ (28,050) $ 32,100 $ 36,600 OTHER RESOURCES State Grant 53,167 - 53,167 Interest 11 (10) (10) Miscellaneous - - - TOTAL RESOURCES $ 25,127 $ 32,090 $ 89,757 REQUIREMENTS Personnel 154,640 26,260 152,408 Materials & Services 85,216 33 33 TOTAL REQUIREMENTS $ 239,856 $ 26,293 $ 152,441 TRANSFERS Transfer In - TRT 1 % 162,750 18,750 75,000 Transfer Out - Fair & Expo - - - TOTAL TRANSFERS $ 162,750 $ 18,750 $ 75,000 Net Fair $ (51,979) $ 24,547 $ 12,316 Beginning Fund Balance on Jan 1 $ 3,285 $ (48,694) $ (48,694) Ending Balance $ 48,694 $ (24,147) $ (36,378) A Personnel reflects furlough plan that was in place in Jan 2021 ,)�ES Budget to Actuals Report - Q Fair & Expo Capital Reserve - Fund 617 75.0% FY21 YTD March 31, 2021 (unaudited) Year Complete Fiscal Year 2020 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Interest on Investments 16,000 21,189 132% 14,000 6,881 49% 9,200 66% (4,800), A TOTAL RESOURCES 16,000 21,189 132% ; 14,000 6,881 49% ; 9,200 66% (4,800); REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Materials and Services 345,000 243,985 71% 235,000 16,722 7% 235,000 100% < B Capital Outlay 1,017,775 180,946 18% 166,940 92,330 55% 166,940 100% TOTAL REQUIREMENTS ; 1,362,775 424,931 31% ; 401,940 109,052 27% 401,940 100% ; TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In - TRT 1% 286,687 286,687 100% 253,158 189,866 75% 389,566 154% 136,40& C f 1 Transfers Out I (300,000) 1 (300,000) 100% E t TOTAL TRANSFERS (13,313) (13,313) 100% ; 253,158 189,866 75% ; 389,566 154% 136,408: FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 1,360,088 1,143,224 84% 1,143,224 726,169 64% 726,169 64% (417,055), Resources over Requirements (1,346,775) (403,742) (387,940) (102,171) (392,740) (4,800)! Net Transfers - In (Out) (13,313) { (13,313) ! 253,158 189,866 E f 389,566 136,408! I 6 TOTAL FUND BALANCE $ 726,169 999% ; $ 1,008,442 $ 813,864 81% $ 722,995 72% ; ($285,447); A Interact nmiectinn haCari on. current investment rate and antidMted cash balances 8 Projection will be adjusted after information is received from Energy Trust regarding rebates r The balance of the 1 % F&E TRT is transferred to F&E reserves ,31 E S Budget to Actuals Report RV Park - Fund 618 FY21 YTD March 31, 2021 (unaudited) 75.0% Year Complete Fiscal Year 2020 1 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance RV Park Fees < 31 Days 405,200 412,954 102% , 400,200 285,486 71% 382,789 96% (17,411), A RV Park Fees > 30 Days 5,000 13,050 261% ! 12,000 12,578 105% 12,578 105% 578! Interest on Investments 12,000 10,746 90% 7,600 1,411 19% E 1,900 25% (5,700)! B Cancellation Fees 5,000 5,271 105% 5,500 245 4% 245 4% (5,255)! C Washer / Dryer 4,000 5,913 148% 4,000 3,547 89% 4,636 116% 636! D Vending Machines 3,000 1,821 61% 3,000 585 20% 716 24% (2,284) D Miscellaneous 2,000 2,332 117% 2,250 1,414 _ 63% 1,414 63% (836)� Good Sam Membership Fee 11500 476 32% 1,500 - 0% - 0% (1,500)! E Good Sam Discounts - (7,109) 999% - - E E TOTAL RESOURCES 437,700 445,454 102% ; 436,050 305,266 70% ; 404,278 93% (31,772); REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Materials and Services 318,273 281,699 89% 321,402 205,444 64% 284,678 89% 36,724� F Debt Service 222,100 221,810 100%! 222,500 162,805 73% 222,500 100% TOTAL REQUIREMENTS 540,373 503,509 93% 543,902 368,249 68% ; 507,178 93% ; 36,724: 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 35,000 100%! 25,000 15,064 60% ? 20,000 80% (5,000)� G Transfer Out - RV Reserve (502,000) (502,000) 100% (621,628) (310,814) 50% (305,036) 49% 316,592! H TOTAL TRANSFERS (307,000) (307,000) 100% ; (436,628) (135,750) 31% ; (125,036) 29% ; 311,592; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 560,000 592,992 106% , 587,992 227,936 39% 227,936 39% (360,056), Resources over Requirements (102,673) (58,056) (107,852) (62,983) (102,900) 4,952! Net Transfers - In (Out) (307,000) (307,000) f (436,628) (135,750) s (125,036) t 311,59Z TOTAL FUND BALANCE $ 150,327 $ 227,936 152% ; $ 43,512 $ 29,203 67% 0% ($43,512); A 7,953 RV spaces, 30.88% utilization YTD. Prior year comparable was 9,286 RV spaces, 31.97% utilization YTD B Interest projection based on current investment rate and anticipated cash balances C Cancellation Fees waived for FY21 due to COVID D Reduced due to reduction in space utilization E The Good Sam incentive program was discontinued during Fall 2019. F YTD expenses are higher than prior year due to earlier than usual marketing expense. Budget reductions planned to offset projected revenue reductions. G Budgeted Transfer appropriations in the TRT Fund are less than the Transfer -In budget in the RV Park Fund H Projected transfer reduced due to actual Beg Working Capital coming in lower than budget, as well as projected revenue reductions �I ES - Budget to Actuals Report RV Park Reserve - Fund 619 75 0% FY21 YTD March 31, 2021 (unaudited) Year Complete Fiscal Year 2020 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Interest on Investments 12,550 3,801 30% 1,100 6,219 565% 8,300 755% 7,20& A TOTAL RESOURCES 12,550 3,801 30% 1,100 6,219 565% ; 8,300 755% ; 7,200; REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Materials and Services - 6,641 999% Capital Outlay 100,000 1,694 2% 100,000 0% 20,000 20% 80,000 B TOTAL REQUIREMENTS 100,000 8,335 8% 100,000 0% 20,000 20% 80,000: TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfer In - RV Park Ops 502,000 502,000 100% 621,628 310,814 50% 305,036 49% (316,592): C TOTAL TRANSFERS 502,000 502,000 100% ; 621,628 310,814 50% 305,036 49% (316,592); FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 490,000 497,466 102% < 497,466 102% 7,466. Resources over Requirements (87,450) (4,534) (98,900) 6,219 (11,700) 87,20& Net Transfers - In (Out) 502,000 502,000 621,628 310,814 305,036 (316,592) TOTAL FUND BALANCE $ 414,550 $ 497,466 120% ; $1,012,728 $ 814,499 80% ; $ 790,802 78% ($221,926); A Interest projection based on current investment rate and anticipated cash balances g it iS anticipatedthat thefullbudgeted amount will no,, be SFen'.. C Projected transfer reduced due to actual Beg Working Capital coming in lower than budget, as well as projected revenue reductions in the RV Fund 01ES �� Budget to Actuals Report � . o� Risk Management - Fund 670 FY21 YTD March 31, 2021 (unaudited) 75.0% Year Complete Fiscal Year 2020 1 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Workers' Compensation 1,255,108 1,311,863 105% 1,188,848 918,321 77% 1,188,848 100% General Liability 1,072,326 1,055,486 98% 990,628 722,400 73% 990,628 100% Property Damage 392,923 395,921 101% , 373,698 280,161 75% 373,698 100% Unemployment 323,572 304,607 94% 323,572 304,991 94% 400,000 124%! 76,428; A Vehicle 195,580 203,005 104% 218,185 166,700 76% 218,185 100% Interest on Investments 137,000 150,197 110% 87,200 81,428 93% 108,600 125% 21,40& B Claims Reimbursement 82,000 460,881 562% f 50,000 23,220 46% 30,000 60% (20,000)! Skid Car Training 34,000 34,830 102% 30,000 270 1% 270 1% (29,730)' Process Fee- Events/ Parades 2,000 765 38% 1,500 405 27% 500 33% (1,000)' Loss Prevention 30 - 0% i 10 0% 10 100% Miscellaneous 500 12,967 999% 5 0% 15,000 999% ! 14,995 C TOTAL RESOURCES 3,495,039 3,930,523 112% ; 3,263,646 2,497,896 77% ; 3,325,739 102% ; 62,093: REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Workers' Compensation 1,460,000 713,047 49% 1,560,000 612,567 39% 1,100,000 71% 460,000, General Liability 1,400,000 311,666 22% 1,100,000 281,600 26% 900,000 82% 200,000! D Insurance Administration 592,059 470,972 80% 584,104 293,555 50% 527,404 90% 56,700! E Property Damage 400,236 701,454 175% 200,240 315,700 158% 450,000 225% (249,760)! F Unemployment 130,000 63,289 49% 200,000 65,218 33% 190,000 95% 10,000! Vehicle 150,000 179,835 120% 150,000 138,420 92% ? 180,000 120% : (30,000) TOTAL REQUIREMENTS ; 4,132,295 2,440,263 59% 3,794,344 1,707,060 45% ; 3,347,404 88% ; 446,940: TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers Out - Vehicle Replace (6,918) (6,918) 100% (3,500) (2,621) 75% (3,500) 100% TOTAL TRANSFERS (6,918) (6,918) 100% ; (3,500) (2,621) 75% ; ; (3,500) 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 6,100,000 7,193,407 118% 7,000,000 8,676,750 124% 8,676,750 124% 1,676,750 Resources over Requirements (637,256) 1,490,260 (530,698) 790,836 (21,665) 509,033, Net Transfers - In (Out) (6,918) (6,918) p (3,500) (2,621) _ i 4 (3,500) 4 4 TOTAL FUND BALANCE $ 5,455,826 $ 8,676,750 159% ; $ 6,465,802 $ 9,464,965 146% ; ; $ 8,651,585 134% ; $2,185,783: 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 FY20 includes $12,962 in State reimbursements for COVID related costs. D General Liability claims are difficult to budget and predict E Projected Personnel savings based on FY21 savings to date F YTD actuals includes Property Insurance Premium, which is an annual expenditure Budget to Actuals Report 0 Health Benefits - Fund 675 FY21 YTD March 31, 2021 (unaudited) 75.0% Year Complete Fiscal Year 2020 1 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Internal Premium Charges 17,411,292 17,841,713 102% 17,831,938 13,939,757 78% 17,831,938 100% COIC Premiums 1,967,021 1,670,202 85% 1,600,000 1,067,537 67% 1,574,688 98% (25,312)! Retiree / COBRA Premiums 1,433,000 1,023,556 71% f 1,035,000 730,249 71% 1,000,000 97% (35,000) Employee Co -Pay 1,041,120 1,060,127 102% , 1,031,400 886,808 86% 1,182,411 115% 151,011 Interest 346,000 334,654 97% 216,200 159,218 74% 212,300 98% (3,900); A Prescription Rebates 75,000 174,148 232% 90,000 91,487 102% ? 100,000 111% ! 10,00& Claims Reimbursement & Other 45,000 386,585 859% , 80,000 1,073 1% 20,000 25% (60,000)! TOTAL RESOURCES 22,318,433 22,490,985 101% ; 21,884,538 16,876,130 77% 21,921,337 100% ; 36,799: REQUIREMENTS Budget Actuals % Budget Actuals % Projection %' $ Variance Health Benefits 20,550,836 18,763,095 91% 19,937,274 12,550,579 63% 19,511,453 98% � 425,821. B Deschutes On -Site Pharmacy 2,242,104 2,952,787 132% 2,417,092 1,660,429 69% 2,417,092 100%! B Deschutes On -Site Clinic 1,141,691 1,084,574 95% 1,101,467 760,292 69% 1,101,467 100%! B Wellness 180,380 152,600 85% 164,340 122,981 75% 164,340 100%! B TOTAL REQUIREMENTS 24,115,011 22,953,057 95% 23,620,173 15,094,281 64% 23,194,352 98% 425,821: FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 16,106,294 16,563,905 103% = 15,323,729 16,101,833 105% 16,101,833 105% , 778,104; Resnurres nver Requirements (1.796.5781 (462,072) (1,735,635) 1,781,849 (1,273,015) 462,62& , Net Transfers - In (Out) k E t E I I TOTAL FUND BALANCE $14,309,716 $16,101,833 113% ; $ 13,588,094 $ 17,883,682 132% ; $ 14,828,818 109% $1,240,724: A Interest projection based on current investment rate and anticipated cash balances B Amounts are paid 1 month in arrears; projection compared to historical costs for reasonableness; 4, 6 and 12 month rolling averages trending upward ���Es °�� Budget to Actuals Report �� 911 - Fund 705 and 710 FY21 YTD March 31, 2021 (unaudited) 75.0% Year Complete Fiscal Year 2020 1 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Property Taxes - Current Yr 8,809,419 8,876,513 101% 9,113,459 9,074,756 100%, 9,155,214 100%, 41,75& A Telephone User Tax 900,000 1,053,847 117% 1,106,750 672,379 61% E 1,306,750 118% , 200,000, B Police RMS User Fees 250,000 386,751 155% 250,000 404,442 162% , 550,000 220% , 300,000 Contract Payments 51,300 71,929 140% 157,252 32,500 21% 157,252 100% Interest 157,000 184,668 118% 90,400 88,448 98% 115,900 128% 25,500, C Property Taxes - Prior Yr 100,000 262,105 262% 90,000 129,345 144% 132,980 148% 42,980, State Reimbursement 125,000 107,881 86% 83,000 18,000 22% 83,000 100%! D User Fee 73,680 135,243 184% 73,000 64,422 88% 73,000 100% Data Network Reimbursement I 55,000 96,232 175% ; 55,000 116,638 212% 116,638 212% 61,638 Property Taxes - Jefferson Co. 30,000 34,547 115% 33,637 35,253 105% 36,000 107% ! 2,363! Miscellaneous 11,951 70,966 594% t 12,200 23,300 191% 25,000 205% 12,800 I TOTAL RESOURCES 10,563,350 11,280,682 107% ; 11,064,698 10,659,482 96% ; 11,751,734 106% ; 687,036: REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 7,462,575 6,980,012 94% 7,620,458 5,366,126 70% 7,264,256 95% 356,202: E Materials and Services I 3,387,761 3,072,800 91% 3,476,381 2,269,644 65% 3,476,381 100% Capital Outlay I 1,400,000 669,792 48% i 1,480,000 263,855 18% 1,480,000 100% TOTAL REQUIREMENTS 12,250,336 10,722,604 88% 12,576,839 7,899,625 63% ; 12,220,637 97% 356,202: FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance � 7,753,706 8,604,8i6 i i i"-l° ' 6,341,418 9,162,894 ' ii^v% � � 9,162,0�onA � 11�1�10 .o 079 476! Resources over Requirements I (1,686,986) 558,079 I (1,512,141) 2,759,857 I I (468,903) I 1,043,238, I Net Transfers - In (Out) i - I - o f I F TOTAL FUND BALANCE $ 6,066,720 $ 9,162,894 151% ; $ 6,829,277 $ 11,922,751 175% ; $ 8,693,991 127% ; $1,864,714; A Current year taxes received primarily in November, February and May; actual 20-21 TAV is 5.40% compared to FY19-20 vs. 5.00% budgeted 8 Telephone maintenance reimbursements are received in a lump sum by early spring; anticipating an increase in telephone tax from the State that was not budgeted C Interest projection based on current investment rate and anticipated cash balances D State GIS reimbursements are received quarterly E Personnel savings based on FY21 YTD average vacancy rate of 7.7% 0-ES -E S CMG o Deschutes County Board of Commissioners 1300 NW Wall St, Bend, OR 97703 (541) 388-6570 - Fax (541) 385-3202 - https://www.deschutes.org/ AGENDA REQUEST & STAFF REPORT For Board of Commissioners BOCC Monday Meeting of April 19, 2021 DATE: April 14, 2021 FROM: Erik Kropp, Administrative Services, 541-388-6584 TITLE OF AGENDA ITEM: Discuss Board Assignment for the Facility Project Review Committee RECOMMENDATION & ACTION REQUESTED: Board discuss draft letter to the Facility Project Review Committee and provide changes. BACKGROUND AND POLICY IMPLICATIONS: Recently, the Board approved moving forward with the expansion of the Adult Parole and Probation Building. The Board also asked staff to look for opportunities for the Facility Project Review Committee to provide input to the Board on the project. The Board asked that the 1 p0lauuiiun Jexpansionproject continue iIUViiig iVivvaivaiiu a tatiIuL iiViii u is VVIIIIIIiLLVV VV I "parallel track" (so as to not slow down the project). Attached is a draft letter from the Board to the Facility Project Review Committee outlining elements of the project for Committee input. FISCAL IMPLICATIONS: None. ATTENDANCE: Deputy County Administrator Erik Kropp, Facilities Director Lee Randall, Community Justice Director Ken Hales, Community Justice Deputy Director Tanner Wark **DRAFT** April 15, 2021 Facility Project Review Committee members: Thank you for serving on the Facility Project Review Committee. The Board has identified a capital project for your input. The project is the Community Justice — Adult Parole and Probation building expansion. At your first committee meeting, you were briefly introduced to this project during the overview of the public safety campus master plan. Project Constructed in 1997, the Adult Parole and Probation (P&P) building houses P&P on the second floor and the Sheriff's Office Work Center on the first floor. Using the Construction Manager/General Contractor (CM/GC) project delivery model, the County hired BLRB Architects and Skanska USA Building to expand the building. In February 2021, the Board approved moving forward with a two-story addition design. The project involves constructing a two-story structure adjacent to the front of and to the south of the current Duilding. The design includes remodeling a portion of Llle exlstlllg /,oJo squwlz leeL 011 the sel:ollu 11001 allu adding an 8,440 square foot two-story addition. Staff will schedule a meeting for the Facility Project Review Committee to provide more details about the project and solicit input on the items noted below. The design and construction team have prepared a detailed analysis of each item for the committee's review. Input Requested of the Committee 1. What type of exterior finish does the committee recommend? Factors to consider include cost, durability, aesthetics, maintenance, and life expectancy of the finish. 2. Second floor area above multipurpose room — shell out or finish now? 3. Generator — currently listed as an "add alternative," should this be added in now or considered in the future? Factors to consider include business/operational need for a generator, cost now versus the future (if deemed necessary). 4. Storm water drainage design — should the project include a retention pond or drywell? Thank you and we look forward to hearing back from the Committee on this project. Anthony DeBone Phil Chang Patti Adair Chair Vice Chair Commissioner 1300 NW Wall Street Bend, Oregon 97703 'I (541) 388-6571 @ board@deschutes .org 0 www.deschutes.org 0 r � F; N L1 A Ul F c. t, Egg . . . . . . :;. \ / ____ ._.. _ _.Y.. .y:.v_:.:.�__ f�� #- i ._ _i_ s > »`± .....2. ».. .j...\ . A 75 . � :- - - - - - - - \§ � ..��� . . . cHUp: } . y!. / ..% \ § MAL