The URL can be used to link to this page

2021-330-Minutes for Meeting July 26,2021 Recorded 8/9/20214 �< BOARD OF COMMISSIONERS 1 00 1\1W VVaII S treet, Benc , 01,egori (5 1) 388-6 70 Recorded in Deschutes County CJ2021-330 Steve Dennison, County Clerk Commissioners' Journal 08/09/2021 4:32:21 PM q,�,` t f.5 COG�� 2021-330 FOR RECORDING STAMP ONLY i i i=lV K (stlr .,, i ` i , (; :I'; /-`:I'I ES 8v >/,\/\(YI 1, ROOMS VIR.i C+/ Il/I`=.0 l iN G r'f /` I l- ORIVi Present were Commissioners Patti Adair, Anthony DeBone, and Phil Chang. Also present were Tom Anderson, County Administrator; David Doyle, County Counsel; and Samantha Pepper, Administrative Assistant (via Zoom conference call). This meeting was audio and video recorded and can be accessed at the Deschutes County Meeting Portal website http://deschutescountyor.igm2.com/Citizens/Default.aspx CALL TO ORDER: Chair DeBone called the meeting to order at 1:02 p.m. PLEDGE OF ALLEGIANCE CONSENT AGENDA: Before the Board was Consideration of Approval of the Consent Agenda. ADAIR: Move approval of Consent Agenda CHANG: Second VOTE: ADAIR: Yes CHANG: Yes DEBONE: Chair votes yes. Motion Carried BOC:C: Per L; -ING ;Ui Y 26 2021 F'A(::':' F 1 OF 41 1. Consideration of Board Signature to Appoint Adrian Watt to the Lazy River Special Road District 2. Consideration of Board Signature to Appoint Greg Gettig to the Lazy River Special Road District ACTION ITEMS: 3. FY 21 Public Safety JAG Grant Application BOCC Request Administrator Anderson explains this grant process happens each year. These funds will be used towards GIS tag, track and locate technology at the Sheriff's Office. ADAIR: Move approval of FY 21 Public Safety JAG Application for Deschutes County Sheriff's Office CHANG: Second VOTE: ADAIR: Yes CHANG: Yes DEBONE: Chair votes yes. Motion Carried 4. Discussion of Request to Convert 14.5 FTE Stabilization Center Limited Duration Positions to Regular Positions, and Shift Differentials for Afterhours Positions Behavioral Health Deputy Director Janice Garceau and Program Manager Holly Harris explain the need for permanent FTE at the Stabilization Center. Ms. Garceau states that the night shift has been difficult to staff and is hopeful the pay differential incentive will keep staff and also encourage others to apply for open positions. Commissioner Adair asked if there are any bilingual team members in the program. Ms. Harris states that the stabilization center has an iPad that links 24/7) to an outside interpretation firm on contract with the County. Ms. Garceau mentions that she and her team are considering all incentive ideas because this work is tough. About 25% of clients are seen between the hours of 9pm-6am. Ms. Garceau mentions that more than 70% of people who have used the services are the general public, and not necessarily homeless. Health Services Business !30cc M I INC jULY 26, 2021 PAC; : 2 OF 4 Manager Cheryl Smallman mentions that the FTE conversion from limited duration to regular status will not require a Resolution as current funding is adequate for the current fiscal year. Commissioner Adair asked about the percentage of Bend residents at the stabilization center - Holly estimates nearly 70%. Discussion on current and possible future funding resources. CHANG: Move approval to convert 14.5 FTE from limited duration to regular duration and authorize 10% and 7.5% shift differential pay. ADAIR: Second Commissioner Adair asked staff to prepare a letter to send to St. Charles to start the funding conversation for the future. Commissioner Chang suggests expanding the reach of this letter. VOTE: CHANG: Yes ADAIR: Yes DEBONE: Chair votes yes. Motion Carried S. County Treasurer and Finance Report as of June 30, 2021 Chief Financial Officer and County Treasurer Greg Munn briefed Commissioners on year end fiscal financial report. Report attached to the Minutes. OTHER ITEMS: • Commissioner DeBone mentions interviewing last week for the open Planning Commission seat. Details to follow to a future meeting. EXECUTIVE SESSION: At the time of 2:00 p.m. the Board went into Executive Session under ORS 192.660 (2) (e) Real Property. The Board came out of Executive Session at 3:14 p.m. Staff to proceed as discussed. A D C? URIti{ Being no further items to come before the Board, the meeting was adjourned at 3:14 p.m. 130C C 11A E F 1 1G auL Y 26, 2021 PAG11113 of 4 DATED this Day of 2021 for the Deschutes County Board of Commissioners. ATTEST,. S RECORMIN'S 11-1-1-- al ANTIHONY DEBONE, CHAIR Mir Gll",AINIG, V11WE 0,411AIR A� 'N'TI., ADAIR,, z Ji B O'CC 1A [:,,I I,,-- I I I \1 G JULY 26, 20211 P A G, [" 4 OF 4 IEs C COMMISSIONERS BOARD OF COUNTY COMMISSIONERS MEETING 1:00 PM, MONDAY, JULY 26, 2021 Barnes Sawyer Rooms - Deschutes Services Bldg - 1300 NW Wall St - Bend (541) 388-6570 1 www.deschutes.or� 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. Effective June 30, 2021, COVID-based restrictions have been discontinued. Attendance/Participation options include: A) In Person Attendance and B) 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. 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 by 8:00 a.m. 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 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. For Public Hearings, the link to the Zoom meeting will be posted in the Public Hearing Notice as well as posted on the Deschutes County website at https://www.deschutes.org/bcc/page/public- hearing-notices. CALL TO ORDER PLEDGE OF ALLEGIANCE CONSENT AGENDA 1. Consideration of Board Signature to Appoint Adrian Watt to the Lazy River Special Road District 2. Consideration of Board Signature to Appoint Greg Gettig to the Lazy River Special Road District ACTION ITEMS 3. 1:05 PM FY 21 Public Safety JAG Grant Application BOCC Request 4. 1:15 PM Discussion of Request to Convert 14.5 FTE Stabilization Center Limited Duration Positions to Regular Positions, and Shift Differentials for Afterhours Positions 5. 2:00 PM County Treasurer and Finance Report as of June 30, 2021. 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. Executive sessions are closed to the public, however, with few exceptions and under specific guidelines, are open to the media. 6. Executive Session under ORS 192.660 (2) (e) Real Property ADJOURN Deschutes County encourages persons with disabilities to participate in all programs and activities. This event/location is accessible to people with disabilities. If you need accommodations to make participation possible, please call (541) 617-4747. July 26, 2021 BOARD OF COUNTY COMMISSIONERS MEETING Page 2 of 2 L�vI E SCOMMISSIONERS CpG 2�BOARD OF MEETING DATE: Monday, July 26, 2021 SUBJECT: Discussion of Request to Convert 14.5 FTE Stabilization Center Limited Duration Positions to Regular Positions, and Shift Differentials for Afterhours Positions RECOMMENDED MOTION: Move approval of converting 14.5 FTE limited duration positions to regular and adding a i v% differential to night Shift and a 7.5% differential to swing shift p +0 { Deschutes shift osiuCins iGr c�uiu�c� County Stabilization Center. BACKGROUND AND POLICY IMPLICATIONS: Deschutes County Stabilization Center (DCSC) serves children and adults who are in need of short-term, mental health crisis assessment and stabilization, but do not require the medical capabilities of an acute care hospital or longer -term residential care. DCSC welcomes individuals who walk in when they are experiencing a mental health crisis, or who are referred by local law enforcement or other community partners. Currently there is sustainable funding to support DCSC operations from lam to 9pm, Monday through Friday. Additional funding was sought through grants which will allow DCSC to operate 24/7 through June 30, 2022. Staffing alternative shifts outside of traditional business hours is challenging but even more so when there is uncertainty of their future. In addition, recruitment and retention for these positions has been extremely challenging in a time when the behavioral health workforce has been dramatically impacted by the pandemic. Converting positions from limited duration and including a 10% shift differential for DCSC night shift positions and a 7.5% shift differential for DCSC swing shift will help improve recruitment, retention, and the overall stability of the DCSC. BUDGET IMPACTS: No increase in appropriation to Fiscal Year 2022 is necessary; staff differentials will be absorbed with current resources due to vacancy savings. Fiscal Year 2023 and beyond will hold an unfunded liability that will be subject to the budget process, either identifying additional funds from external or County sources or be subject to a reduction in staffing. Please see the attached five year Cost Estimate. ATTENDANCE: Holly Harris, Crisis Services Program Manager Cheryl Smallman, Business Intelligence Officer Janice Garceau, Behavioral Health Director t!1 M n O O O u N r w O O to m W N O O I/1 to om n ti ti o v oo -t u"i o1 c o o- Lri o` l ti ra+ c n N m m rn N In v oo n m to m to 00 .-I m .� co oo to 00 C' Md' 00 00 n:M OO W W N N V R O c-I N ri ri ', ci ri ri ri ri N N a-1 N 00 O W M to ti 00 to M Ol 00 .-1 n M n 00 00 N to m m H N nn1 M M r -t to O n O N n L omi W o0 V w w l0 N m o m l3B o o of v m V r lri of N o w H H m m mm ao n n.N o o Inw .era am rn o w .� .� o t. OM � � � O � tat 00 O N W n M 0�0 to 01 l0 a0 W N ul 00 M 00 n to a a r-I ri N .--I n of N 4z w M WM .- .-i Vl n V K Ul n W o i m' o n n n N n N N N n n ID �-1 0l Ol o to o ff t N m m e-1 ri ri ri ri ri ri M N H Ol lD O 01 W n tD to w n O w M C' 00 1ft N u1 to O a 111 n V' a0 M 00 N d' o to m O N cr m w n T n') 00 n'1 n O N n N 0 liI d' ti l/1 N r-I t!1 N lc Ll al o w m n N n H o w w- M �-1' m' m N Q r w w d� N n to W O w w N m O O m *-I w m Of n tD d' n N w w M m m H N O n N M H O O m N V N to N L!1 n V n v m m <T N n to m o r-1 r-I w n CY l0 O t0 N tr d' N ti m v n to to O m N N La n ri tO t° a m m m o n o o o w two m O w W a a 000 . m .d N N N N N N N N N N N N N N N !0 t0 0 0 0 0 0 0 0 0 0 0 0 0 o 0 0 n 0 0 0> N N N N N N N N N N N N N N N N N 00 b0 m o o O O O O O o O O o .`-1 o O O O O it m m m m m m m m m m m m m m m m m l`o l\o w l�o loo lloo l\o w w w w N w w Ot loo ti K W an sn Z a a In an In O to v�i Q Q u Q u v Q u Q u Q Q u W Q u a o o a n O 0 0 O O¢ 0 0 0 u uo_ u u u_ u_ u_ m_ u u_ u o o o o a o o 0 o a o 0 0 0 0 0 0 0 In to In In (D lD lD U` Ya Ya Ya Ya Ya Ya Ya Ya � S a a 3 3 3 3 Z Z Z Z O O O O Z O Z O O O.O O.ln an In N Y Y O O O O Y Y Y O O Y Y O Y Y Y Y Y Y LLN a a Z Z Z Z a¢ a Z Z a a Z a a¢¢¢¢ O O W w w W 0 0 0 W W O O w 0 0 m M m M le Y Y ]L Y Y Y Y Y Y ]G Y Y Y Y NLu ]e ]e Y Y ]e W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W W LL C N L A o0 G) E -a O O O O O O O o o 0 o o o o o o 0 O i j O O O w to to O O O to ID 0 0 ul O O O M 1Y H H O O O - .-I a-1 O O .-f .-t o H H H V G C .� C ° a 'M C II O of to N M n V to N M- W 3 t, N c 00 n N 00 ri 00 n f, n N n to 00 r-1 N d' o H oo . n n n n n n n n n n n o n e ao eo 00 � p N N N N N N N N N N N N N N N N N V tr N m Q U no C U W V �v z Z n�rr 0 N 3 W . u U Z Z Z Z -- Z w O z ¢ a ¢¢ Q a z a 3 8 LL ? > u u u u a 0 a a u ¢ u U U Z Z Z Z la a Q Z Q > ' N w w w w — cZ cZ w ~ H ~ H V1 W c c t-" E In t/1 In In Ln N N N lA In 1n x x x x x x x x x W 0 0 2 x f o J� m= [o fYl mm m fYm m m fi7 m m m m m w m a¢ a 0] co m m N al L.0 w ; 00 00 00 r- I r� r� w 00 00 00 N N N N O 00 00 00 } LL lD l0 l0 a) Gn Cn N O O O O T M 00 ;t r-i m ro rl- I:t rf 06 r- Sri N LO O a) M rn CDal N T ti l0 O CD 00 00 Ol m 01 1--i co N f V 00 CD Ql O M � lzz _O�l N IH T ti V? N IN N Ln Ln Ln N Ql m N m M rn O T LL 41 v- > � ,v CD U V N O > N U a)c v a) H Q Q O L (u — a— 4- J m E N V) c 4i c L _ O coN co -O O 7) v a 41 c0 H O U c O -O Vf N 0A c0 U u t0 O Z @ N c LL W Lu U W V) cr O2 1 1 1 1 Oc c � M M ES C0 MEETING DATE: July 26, 2021 SUBJECT: County Treasurer and Finance Report as of June 30, 2021. RECOMMENDED MOTION: N/A. BACKGROUND AND POLICY IMPLICATIONS: See attached Treasury and Finance Report. BUDGET IMPACTS: N/A. ATTENDANCE: Greg Munn, County Treasurer and Chief Financial Officer DATE: July 22, 2021 TO: Board of County Commissioners FROM: Greg Munn, Treasurer and Chief Financial Officer SUBJECT: Treasury and Finance Report — June 2021 Following is the unaudited monthly finance report for fiscal year to date June 30, 2021. Treasury and Investments • The portfolio balance at the end of June was $249 million, a decrease of $6 million from May and an increase of $49 million from June 2020. • Net investment income for the month is $148,358 180,943, approximately $33,000 less than last month and $72,000 less than last June. YTD earnings are $2.4 million and $1.8 million (44%) less than last year's amount. • All portfolio category balances are within policy limits with the exception of the LGIP which includes the ARPA funds received in May. • The LGIP interest rate has remained at 0.60% since March 1. Benchmark rates for 24 and 36 month treasuries are up 9 and 16 basis points, respectively. • Average portfolio yield is 0.75% down from 0.78% last month. • The portfolio's weighted average time to maturity is at 1.74 years (down from 1.75 last mont11 Portfolio Breakdown: Par value b�Investment Type ___.. . _ f (—_ . .. 1 vgstme_ ant Income Municipal Debt $ 38,640,000 15.5% Jun•21 Y T-D Corporate Notes 48,293,000 19.4%i Total investment Income 153,358 2.459A57 Time Certificates - 0.0%' ! Less Fee $5.000 per month (5,000) (60,000 U S Treasuries 5.000.000 2.0% Investment Income - Net 148,358 2,399,457 Federal Agencies 80.385,000 32.3% LGIP 67,209.480 27.0°l Prior Year Comparison Jun-20 220,067 4,227.974 First Interstate Bank 8.982,350 3.6%" Total Investments $ 248,509,829 100.0% Cate o Maxlrrtatms Yield Percents es Total Portfolio: By Investment Types 'u.S Treasuries 100%: Current Month Prior Month tlur ipet oaLn LGIP t551 177.0001 100% i FIB/ LGIP 0.60°l0 0.60°l0` Nfmk sv> 15 F' o —Federal Agencies 10010 investments � 0 1.30% 0 133/' a .. Bankers Acceptances 25% Average `-- 0.75% 0.78%, -- ' Time Certificates 50°l0 -- -- — - - Conointe Nnlcs municipal Debt 25% Benchmarks�� Corporate Debt 25% 24 Month Treasury 0.25%' r„nc LGIP Rate 0.60%', "s'1'Ili at"s Maturity (Years) ;, 36 Month Treasury 0.47% . R-krai r 3c—„s l0:- Max Weighted Averaae 4 356 ! 1.74 Term Minimum Actual 0 t inn 10°/ 33 9%i Portfolio by Broker 595 1 $100 ,n 2 $80 $r,0 $40 $19.8 $218 $22.8 $20 $3 9 $8.9 S. — t DA Moreton Robert W Great Piper Castle Davidson Capital Baird $ Pacific Sandler Oak Markets Co Secuilties o ays o . Under 1 Year 25% 47.0%1'. Under 5 Years 100% 100.0%,' Other Policy Actual Corp Issuer 5% 3.2%i Callable 25% 20.4%! Credit W/A AA2 AA111 Investment Activity Purchases in Month $ 170,000 Sales/Redemptions in Month $ 4,170,000 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,()00 50,000,000 24 Month Historic Investment Returns Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May.lune July Aug Sept Oct Nov Dec Jan Feb Mar Apr May.lune M 00 00 c0 OD w M M 0) C), Ol Ot M M 0, M 0 0 0 0 0 0 0 0 0 0 0 0 Up > C g :5 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 June 2020 Portfolio Management Purchases made In June 2021 Portfolio Details -Investments June 30, 2021 Purchase Maturity Days To Ratings Coupon Par Market Book Inv; - Inv T7 CUSIP Security Broke ' Data Date .I Maturr - Mood; ' S&P/Fi - Rate YTM 36 ' Value Value Value ' 10708 FAC 3133EKVC7 Federal Farm Credit Bank CASTLE 7/29/2019 7/19/2021 18 Aaa AA, 1.8750 1.8749 3,OOO,000 3,002,738 3,000,000 10721 TRC 9128287F1 U.S. Treasury CASTLE 10/31/2019 7/31/2021 30 Aaa 1.7500 1.6313 5,000,000 5,007,065 5,000,477 10705 MUN 797398DK7 SAN DIEGO CNN CALIF PENSIOI CASTLE 7/1/2019 8/15/2021 45 Aa2 AAA 5.8350 2.0005 2,000,000 2,014,280 2,009,129 10696 AFD 88059E4M3 Tennessee Valley Authority CASTLE 4/18/2019 9/15/2021 76 Aaa AA, 2.3733 2.5355 1,020,000 1,019,675 1,014,889 10648 MCI 45905UC36 International Bonds for Recons CASTLE 7/16/2018 9/28/2021 89 Aaa AAA 2.0000 2.9669 2,000,000 2,008,948 1,995,574 10731 MCI 94988J5TO Wells Fargo Corporate Note CASTLE 12/5/2019 10/22/2021 113 Aa2 A+ 3.6250 1.9498 2,000,000 2,015,062 2,010,090 10724 FAG 3130AHJYO Federal Home Loan Bank CASTLE 11/8/2019 11/19/2021 141 Aaa AA+ 1.6250 1.7109 3,000,000 3,018,574 2,999,032 10744 FAC 3130AHSR5 Federal Home Loan Bank CASTLE 12/20/2019 12/20/2021 172 Aaa AA, 1.6250 1.6801 3,000,000 3,022,084 2,999,240 10732 MCI 46625HJD3 JPMorgan Chase - Corporate N Pi 12/6/2019 1/24/2022 207 A2 A- 4.5000 2.0101 2,000,000 2,048,044 2,027,342 10654 MCI 695114CP1 Pacific Corp CASTLE 9/25/2018 2/1/2022 215 At A+ 2.9500 3,3202 700,000 706,323 698,578 10730 FAC 3133EKCYO Federal Farm Credit Bank CASTLE 11/29/2019 3'14/2022 256 Aaa AA+ 0.4500 0.6595 5,000,000 5,013,741 5:003,828 10726 FAG 3133EKCY0 Federal Farm Credit Bank CASTLE 11/21/2019 3/14/2022 256 Aaa AA+ 0.4500 0.6684 6,000,000 5,013,741 5,003,458 10750 MCI 90520EAPA MUFG Union Bank CASTLE 2/5/2020 4/1/2022 274 A3 A 3,1500 1.8114 1,000,000 1,019,437 1,009, 797 10720 MCI 90520EAH4 MUFG Union Bank CASTLE 10/25/2019 4/1/2022 274 A3 A 3.1500 2.0375 2,000,000 2,038,874 2,OI6,I94 10759 MCI 037833CP3 Apple Inc CASTLE 3/27/2020 6/11/2022 314 Aal AA+ 0.5099 1.7452 1,000,000 1,002,688 991,038 10733 MCI 084664BT7 Berkshire Hathaway Inc MORETN 12/6/2019 5/15/2022 318 Aa2 AA 3.0000 1.7400 2,000.000 2,047,301 2,02,,424 10652 MUN 686053BQ1 Oregon School Boards Assoc MORETN 9/14/2018 6/30/2022 364 Aa2 AA 5.4800 3.1200 925,000 972,369 945,367 10833 MUN 7578896R0 REDWOOD CITY CA SCH DIST DA DAV 2/24/2021 8/1/2022 396 AA 5.0000 0.8062 125,000 131,610 131,416 10748 FAC 3133EKJ56 Federal Farm Credit Bank CASTLE 1/31/2020 8/30/2022 425 Aaa AA+ 0.4000 0.3783 3,000,000 3,011,198 3.005869 10790 MUN 014365DO0 ALDERWOODWAWTR&WSTWIRWB 11/12/2020 12/1/2022 58A2AA� D4 20001) 2021, 52 - 04,690019 .87,116 2,03406 10727 MCI 0651 A2,000000 10813 MCI 740189AGO Precision Castparts Corp CASTLE 12/17/2020 1/15/2023 563 A2 AA- 2.5000 0.5548 2,772,000 2.848,665 2,854,385 10838 MUN 73473RDW2 MORROW PORT TRANS FAC R W B 4/1/2021 6/1/2023 700 A- 0,7000 0,7001 215,000 214,480 215,000 10835 MUN 010831DQ5 ALAMEDA GNTY CA JT PWRS AUCASTLE 2/24/2021 6/1/2023 700 Aal AA, 3.0950 0.3959 3,080,000 3,237,634 3,243,877 10839 MUN 984674JZ5 MCMINWILLE SCHOOL DIST YAAPS 6/15/2021 6/15/2023 714 Aal 0.2800 0.2800 170,000 169,748 170,000 10760 MUN 736746XU7 PORTLAND OR URBAN RENEWAL PS 7/14/2020 6/15/2023 714 Aal 4.0230 2,8950 830,000 831,544 847,418 10709 MUN 29270CNUS Bonneville Power Admmistratio CASTLE 7/30/2019 7/1/2023 730 Aa2 AA- 5.8030 2.1249 1,000,000 1,106,630 1,070,214 10713 MCI 361582AD1 Berkshire Hathaway Inc CASTLE 9/9/2019 7/15/2023 744 Aa3 AA 7.3500 2.0306 500,000 569,847 551,899 10832 MCI 06053FAA7 Bank of America Corp DA DAV 2/23/2021 7/24/2023 753 A2 A- 4.1000 02303 1,000,000 1,074.357 1079, 597 10769 FAC 3137EAEV7 Federal Home Loan Mtg Corp CASTLE 8/21/2020 8/24/2023 784 Aaa AA, 0.2500 0.2841 5,000,000 4,998,816 4:996,360 10768 MUN 67232TSM6 OAKLAND CA REDEV SUCCESSO PS 8/21/2020 9/1/2023 792 AA- 3.1250 0,6015 2,500.000 2,623,750 2,635,248 10780 MUN 476453GRO JEROME IDAHO SCHOOL DISTRh PS 10/13/2020 9/15/2023 806 Aaa 5.0000 0.4794 200,000 219,590 219,779 10819 MCI 3133EMLEO Federal Farm Credit Bank PS 12/30/2020 9122,2023 813 Aaa AA- 0.1900 0.1900 2,000,000 1,995,277 2,000,000 10794 FAC 3137FAEZB Federal Home Loan Mtg Corp CASTLE 11 /5/2020 11/6/2023 858 AA- 0.2500 0,2801 5,000,000 4,994,610 4,996,482 10802 MCI 459058JM6 International Bonds for Recons CASTLE 11/24/2020 11/24/2023 876 Aea AAA 0.2500 0.3204 2,000,000 1,993,405 1.996:564 10837 MUN 73473RDH5 MORROW PORT TRANS FAC R W B 4/1/2021 12/1/2023 883 A- 0.7000 0.7001 1,000,OD0 996,240 11000,000 10789 MUN 014365DR8 ALDERWOOD WA WTR & WSTWI R W B 11/12/2020 121112 023 883 Aa2 AA+ 1.0000 0.5501 270,000 272,597 272,907 10836 MCI 31422XBV3 Federal Agriculture Mtg Corp GPAC 3/15/2021 12/15/2023 897 0.2200 0.2149 2,000,000 1,993,726 2,000,000 10923 MCI 06051 GFBO Bank of America Corp CASTLE 1/12/2021 1/22/2024 935 A2 A- 4.1250 0.5217 2,000,000 2,177,709 2,182,679 10834 MCI 31331 MRZ7 Federal Farm Credit Bank CASTLE 2/26/2021 2/26/2024 970 Aaa AA+ 0,2500 0 2621 2:000:000 1:992:405 1,999,363 10829 MUN 68607VZ73 Oregon State Lottery PS 1/26/2021 4/1/2024 1005 Aa2 AAA 2.5050 0.3902 2, 350,000 2,469,662 2,485,689 10761 FAC 3134GV6P8 Federal Home Loan Mtg Corp CASTLE 7/30/2020 4/15/2024 1019 Aaa 0.5000 0.5000 2,465,000 2,4'5,006 2:465,000 10815 MUN 625517MG9 MULTNOMAH COUNTY OR SCHOI R W B 12/30/2020 6/15/2024 1080 Aal AA+ 2.0000 0,4053 2:750,000 2,861,870 2, 879:003 10809 MUN 736688MD1 Portland Community College PS 12/17/2020 6/15/2024 1080 Aal 0.5720 0.5720 11000,000 1,000,120 1,000,000 10807 MUN 179198JF4 CLACKAMAS SCHOOL DISTRICT DA DAV 12/3/2020 6/15/2024 1080 Aa1 0.8300 0.4802 300,000 302,652 303,072 10785 MUN 939307KV5 Washington County SD Municipa! PS 10/28/2020 6/15/2024 1080 Aa1 0.5900 0.5841 1,500,000 11495,725 1,500,000 10779 MUN 906429EE1 UNION CTY OR SCHOOL 61STRIC PS 10/8/2020 6/15/2024 1080 Aa1 0.6750 0,6750 490:000 419:103 191.000 10777 MUN 179093KQ1 CLACKAMAS SCHOOL DISTRICT PS 10/1/2020 6/15/2024 1080 Aa1 0.6130 0.6130 500,000 498,180 500,000 10776 MUN 568571CZ4 SILVER FALLS SO PS 9/17/2020 6/15/2024 1080 Apt 0.5500 0.5500 1,900,000 1,892,362 1,900,000 10771 MCI 66583RCT7 OR ST COMMUNITY COLLEGE DI R W B 8/27/2020 6/30/2024 1095 Aal AA+ 5.6600 0.6000 90,000 102,983 103,473 10782 MUN 58428SER1 MEDFORD OR REVENUE R W B 10/14/2020 7/15/2024 1110 AA- 2.0000 0.6 815,000 844,617 B47,972 10828 MCI 3133EMNK4 Federal Farm Credit Bank DA DAV 1/22/2021 7/22/2024 1117 Aaa AA- 0.3100 0.3100 2,000,000 1,988,254 2.000,000 10811 MUN 68608USW7 Oregon State Lottery R W B 12/17/2020 8/1/2024 1127 Aa1 AA+ 2,6770 0,9387 755,000 791,127 794,692 10812 MUN 68608USD9 Oregon State Lottery R W B 12/17/2020 .1112024 1127 Aa1 AA, 2.6770 0.9387 600,000 524,270 526,286 10805 MUN 68609TZR2 Oregon State Lottery R W B 12/1/2020 8/1/2024 1127 Aa1 AA+ 0.6380 0,4149 505,000 505,954 508,444 10786 MUN 835569GR9 SONOMA CCD Ps 10/21/2020 8/1/2024 1127 A. AA 2.0610 0.6002 1,200,000 1.252,824 1,253:358 10784 MUN 732098PE2 POMONA CALI UNI SCH DIST TAX PS 10/20/2020 8/1/2024 1127 Aa3 0.7700 0,6002 1,200,000 1,200,876 1,206,205 10816 MCI 30231GBC5 XTO Energy Inc GPAC 12/21/2020 8/16/2024 1142 Aal AA 2,0190 0.5432 2,000,000 2,083,650 2091198 10810 MUN 73474TAB6 MORROW PORT TRANS FAC R W B 12/14/2020 9/1/2024 1158 Aa2 3.2210 0.42032 1:750,000 1,894,988 1:903:840 10830 MCI 22546QAP2 CREDIT SUISSE NY CASTLE 2/1/2021 9/9/2024 1166 A83 3.6250 0.5718 2,950,000 3,205,695 3,233'869 10775 FAC 3134GWF84 Federal Home Loan Mtq Corp CASTLE 9/9/2020 91.12024 1166 Aaa 0.4800 0.4800 1,000,000 997,047 1,000,000 10781 MUN 476453GSB JEROME IDAHO SCHOOL DISTRIIPS 10/13/2020 9/15/2024 1172 Aaa 5.0000 0.7253 220,000 248,906 249:669 10778 MUN 4511527CO IDAHO ST BOND BANK AUTH REV PS 10/8/2020 9/15/2024 1172 Aal 5.0000 0.6103 1,000,000 1,140:260 1, 138,83D 10808 MUN 13034AL57 CALIFORNIA INFRASTRUCTURE SGPAC 12/17/2020 10/1/2024 I188 AAA 0,6450 0,6450 1,000,000 998,470 1,000,000 10783 FAC 3133EMCNO Federal Farm Credit Bank CASTLE 10/16/2020 10/15/2024 1202 Aaa AA- 0.4000 0.4402 2,000,000 1,988,899 1:917,384 10791 FAC 3134GW3W4 Federal Home Loan Mtg Corp CASTLE 10/30/2020 10/28/2024 1215 Aaa 0.4100 0.4163 2:000,000 1:987:034 1,999,584 10823 MCI 822582CG4 ROYAL DUTCH SHELL PLC CASTLE 1/7/2021 11/7/2024 1225 Aa2 AA- 2.0000 0.5429 1.708.000 1,776,109 1.790,394 10797 MCI 822582CC4 ROYAL DUTCH SHELL PLC GPAC 11/13/2020 11/7/2024 I225 Aa2 AA- 2.D000 0.7055 3,OOO,000 3,119,630 3,128,058 10799 FAG 3134GW7F7 Federal Home Loan Mtg Corp CASTLE 11/18/2020 11/18/2024 1236 Aaa 0.3750 0.3750 2,000,000 1.994,356 2,000,000 10788 MUN 014365DS6 ALDERWOOD WA WTR & WSTWIR W B 11/12/2020 12/1/2024 1249 Aa2 AA- 1.0000 0.6502 935,000 942,265 946,012 10814 MCI 931142DV2 WALMART GPAC 12/17/2020 12/15/2024 1263 A. AA 2.6500 0.5705 2,O00,000 2,130,779 2,141,892 10820 MCI 3133EMLP5 Federal Farm Credit Bank PS 12130,2020 12/23/2024 1271 Aaa AA+ 0.3200 0,3200 2,000,000 1,979,633 2,000.000 10806 MCI 037833DF4 Apple Inc GPAC 12/3/2020 1/13/2025 1292 Aa1 AA- 2.7500 0.6389 2,000,000 2, 138:770 2, 147,0D2 10821 MCI 3134GXKK9 Federal Home Loan Mtg Corp R W B 1/15/2021 1/15/2025 1294 Aaa 0,3500 - 2,000,000 1,970,899 2,000,000 10826 MCI 46625HKC3 JPMorgan Chase - Corporate N CASTLE 1/11/2021 1/23/2025 1302 A2 A- 3.1250 0.8272 2,000,000 2.146,871 2.160,621 10817 MCI 46625HKC3 JPMorgan Chase- Corporate N CASTLE 12/22/2020 1/23/2025 1302 A2 A- 3.1250 0.8061 2,000,000 2,146,871 2,162,137 10792 FAC 3134GW5Q5 Federal Home Loan Mtg Corp CASTLE 10/30/2020 1/29/2025 1308 Aaa 0.4500 0 45024 2,500,000 2:464:967 2:499:789 10762 FAC 3136G4E74 Federal National Mtg Assn CASTLE 7/31/2020 1/29/2025 1308 Aaa AA- 0.5700 0.5700 1,400,000 1.379,477 1,400,000 10822 MCI 125720AGO CME GROUP GPAC 1/4/2021 3/15/2025 1353 Aa3 AA- 3.0000 0.6491 2,00'.000 2,142,452 2,171,592 10801 MCI 30231GBH4 XTO Energy Inc GPAC 11/19/2020 31 912025 1357 Aa1 AA 2.9920 0.8138 2,000,0.0 2,145,888 2, 158,764 10800 MUN 98459LAAl YALE UNIVERSITY GPAC 11/18/2020 4/15/2025 1384 Aaa AAA 0.8730 0.5784 2,000.000 2,012,764 2:022:006 10824 MCI 166764BW9 Chevron Corp CASTLE 1/7/2021 5/11/2025 1410 Aa2 AA 1.5540 0.6175 2,000,000 2,050,116 2.071,242 10818 MCI 1667648W9 Chevron Carp GPAC 12/28/2020 5/11/2025 1410 Aa2 AA 1.5540 0.6470 1,663,000 1,704,671 1,720,326 10825 MUN 625506PX2 MULTNOMAH CO-REF-TXBL GPAC 1/21/2021 6/1 /2025 1431 Aaa AAA 1.0000 0.5001 2, 165,000 2,185,416 2,206,882 10798 MUN 938429V61 Washington County SO Municipal PS 11/17/2020 6/15/2025 1445 Aa1 0.9120 0.6449 350,000 351,747 353,638 10831 MUN 799055QU5 SAN MATEO CA FOSTER CITY SODA DAV 2/16/2021 8l1/2025 1492 Aaa AA+ 1.5970 0.4701 500,000 512,515 522,742 10787 MUN 88675ABS4 TIGARD OR WTR SYS REVENUE PS 11/3/2020 8/1/2025 1492 Aa3 AA 2,0900 0.8504 350,000 364, 105 366,071 10766 FAC 3134GWND4 Federal Home Loan Mtg Corp CASTLE 8/14/2020 8/12/2025 1503 As 0.6000 0.6102 2,000,000 1,992,367 1,999,176 10763 FAC 3133EL3P7 Federal Farm Credit Bank R W B 8/12/2020 8/12/2025 1503 Aaa AA+ 0.5300 0.5300 3.000,000 2,964,256 3,000,000 10764 FAC 3133EL3H5 Federal Farm Credit Bank MORETN 8/12/2020 8/12/2025 1503 Aaa AA- 0.5700 0.5700 3,000,000 2,948,059 3:000:000 10767 FAC 3136G4L&4 Federal National Mtg Assn CASTLE 8/18/2020 8/18/2025 1509 Aaa AA+ 0.5700 0.5901 2,0D0,000 1,986,857 1,998,364 10774 FAC 3136G4N74 Federal National Mtg Assn R W B 9/3/2020 8/21/2025 1512 Asa AA+ 0,5600 0,5600 2,000,000 1,985,943 2,000,000 10772 FAC 3136G4N74 Federal National Mlg Assn R W B 8/27/2020 8/21/2025 1 51 2 Aaa AA+ 0.5600 0.5651 1, 000,000 992,972 999,792 10765 FAC 3136G41\174 Federal National Mtg Assn MORETN 8/21/2020 8/21/2025 1512 Aaa AA- 0.5600 0.5600 3,000,000 2,978,915 3,000,000 10770 FAC 3136G4X24 Federal National Mtg Assn PS 8/28/2020 8/29/2025 1520 Aaa AA+ 0.6000 0.6000 1,000,001 192,830 1,000,000 10773 FAC 3136G4X24 Fed al National Mtq Assn CASTLE 8/28/2020 8/29/2025 1520 Aaa AA + 0.6000 0,6000 1,000,000 992,830 1,000,000 10793 FAC 3135GA2N0 Federal National Mlg Assn R W B 11/4/2020 11/4/2025 1587 Aaa AA 0.5500 0,550D 2:000,000 1,978,147 2:000,000 10796 FAC 3135G06G3 Federal National Mtg Assn CASTLE 11/12/2020 11/7/2025 1590 Aaa AA+ 0.5000 0.5729 2,000,000 1,978,257 1,993,753 10078 RRP SVS 10078 Local Govt Investment Pool 7/1/2006 - - 1 0.6000 0.6000 67,209,480 67,209,480 67,209,480 10084 RR2 SVSI0084 First Interstate 7/1/2006 - - 1 0.6000 0.6000 8 982 350 8 982 350 8 982,350 248 509,829 251,587,813 251,980,257 Position Control Summary July -June Percent Org Jul Aug Sep Oct Nov Dec Jan Feb Mar April May June Unfilled Assessor Filled 33.26 33.26 33.26 33.26 33.26 33.26 33.26 33.26 33.26 33.26 32.26 33.26 Unfilled 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 3.00 2.00 5.91% Clerk Filled 8.48 8.48 8.48 8.48 8.48 8.48 9.48 9.48 9.48 9.48 9.48 9.48 Unfilled 1.00 1.00 1.00 1.00 1.00 1.00 - - - - - - 5.27% BOPTA Filled 0.52 0.52 0.52 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 52.70 51.70 51.70 Unfilled 1.00 0.40 1.40 2.40 1.80 3.00 2.00 2.00 1.00 1.50 2.50 2.50 3.31% Tax Filled S.SO 5.50 5.50 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 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 2.00 2.00 2.OD Unfilled - - - - - - - - - - - - 0.00% Total General Fund Filled 106.86 107.56 106.56 105.56 106.16 104.96 106.96 106.96 107.96 107.46 105.46 106.46 Unfilled 4.00 3.40 4.40 5.40 4.80 6.00 4.00 4.00 3.00 3.50 5.50 4.50 3.94% Justice Court Filled 4.60 4.60 4.60 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 46.90 45.40 44.90 Unfilled 1.00 1.00 2.00 2.00 2.00 2.00 3.00 3.00 - 1.00 1.50 2.00 3.58% Sheriff Filled 224.75 234.75 237.75 236,75 231.75 231.75 226.75 230.75 228.75 229.75 228.75 228.75 Unfilled 22.75 15.25 12.25 14,25 19.25 19.25 24.25 20.25 23.25 22.25 23.25 23.25 7.96% Health Srvcs Filled 304.55 312.25 319.78 323,98 318.21 316.18 310.98 327.98 330.28 327.78 328.78 326.78 Unfilled 38.25 31.55 24.02 17.82 23.89 31.92 37.12 29.12 27.92 30.42 31.22 33.22 8.48% CDD Filled 54.00 53.00 54.00 54.00 53.00 56.00 56.00 56.00 55.00 55.00 57.00 54.00 Unfilled 2.00 3.00 2.00 4.00 5.00 1.00 1.00 1.00 6.00 6.00 4,00 7.00 6.01% Road Filled 53.00 53.00 53.00 53.00 53.00 S3.O0 53.00 55.00 56.00 54.00 55.00 55.00 Unfilled 4.00 3.00 3.00 3.00 3.00 3.00 3.00 1.00 - 2.00 1.00 1.00 4.01% Adult P&P Filled 39.60 39.60 38.60 38.60 39.60 39.60 39.60 39.60 39.60 39.60 39.10 38.60 Unfilled 2.25 1.25 2.25 2.25 1.25 1.25 1.25 1.25 1.25 1.25 2.75 3.25 4_.36% Solid Waste Filled _ 22.00 23.00 23.00 23.00 23.00 23.00 23.00 23.00 23.00 23.00 21.00 21.00 Unfilled 2.00 - - - - - - - 1.00 1.00 3.00 3.00 3.56% 9-1-1 Filled 54.00 54.00 56.00 57.00 55.00 55.00 53.00 53.00 54.00 54.00 54.00 54.00 Unfilled 6.00 5.00 3.00 2.00 4.00 4.00 6.00 6.00 5.00 6.00 6.00 6.00 8.29% Victims Assistance Filled 8.00 8.00 8.00 8.00 8.00 8.00 7.00 7.00 7.00 7.00 7.00 7.00 Unfilled - - - - - - 1.00 1.00 1.00 1.00 1.00 1.00 6.25% GIs Dedicated Filled 2.30 2.30 2.30 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 10.00 10.00 10.00 Unfilled 0.09 0.09 0.09 0.09 0.09 0.09 0.09 0.09 - 1.00 1.00 1.00 2.82% Natural Resource Filled 2.00 2.00 MO 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 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 1.40 1.40 1.40 5.50% ISF -Admin Filled 7.75 7.75 7.75 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 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 8.00 9.00 9.00 Unfilled 1.00 1.00 - - - - - 1.00 2.00 2.00 1.00 1.00 7.96% ISF - Legal Filled 7.00 7.00 7.00 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 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 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 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 1,036.69 1,034.69 1,029.69 Unfilled 86.74 66.94 54.41 51.21 63.68 68.91 81.11 68.11 71.82 78.82 82.62 87.62 %Unfilled 7.95% 6.141Y. 4.99% 4.69% 5.83% 6.29% 7.40% 6.16% 6.44% 7.07% 7.39% 7.84% 6.52% Budget to Actuals Report General Fund: Revenue YTD in the General Fund is $47.3 million or 104% of budget, an increase of $10.2 million from last year which was also 104% 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 $46.5 million and 97% of budget compared to $36.2 million and 97% of budget last year. Most of the increase is due to CARES Act expenditures. tour S93M (Btankl S of last near budcaet of last year badnet I 1 r, i 4S 7N WAR 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 June 30, 2021. ,)I ES` Budget to Actuals - Countywide Summary All Departments FY21 YTD June 30, 2021 (unaudited) RESOURCES 001 - General Fund 030 - Juvenile 160/170 - TRT 200 -American Rescue Fund 220 - Justice Court 255 - Sheriff's 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 675 - Health Benefits 705 - 911 999 - Other 001 - General Fund 030 - Juvenile 160/170 - TRT 220 - Justice Court 255 - Sheriff's Office 100.0% Year Complete Fiscal Year 2020 Fiscal Year 2021 Budget Actuals % Budget Actuals % Projection 35,797,833 37,514,589 105% ; 45,149,632 47,013,115 104% ; 47,180,970 104% 856,930 826,150 96% ; 975,090 758,276 78% 959,508 98% ; 7,732,000 7,616,246 99% ; 10,669,865 11,229,510 105% ; ; 11,229,513 105% ; 578,000 41, 581,807 36,132,298 8,468,820 22,785,827 5,775,278 2,142,893 11,724,869 1,561,500 1,649,700 16,000 437,700 12,550 3,495,039 22,318,433 10,563,350 29,544,540 561,613 97% 43,677,825 105%: 32,892,266 91% ; 8,043,542 95% 22,495,570 99% ; 6,570,946 114% ; 2,145,706 100% ; 12,300,751 105% ; 990,522 63% 1,469,198 89% ; 21,189 132% 445;454 102% 3,801 30% 3,930,523 112% 22,490,985 101% 11,280,682 107% ; 37,220,505 126% ; 489,850 43,449,298 43,207,563 8,251,726 20,681,110 5,995,287 2,467,800 12,077,592 1,466,050 52,000 14,000 436,050 1,100 3,263,646 21,884,538 11,064,698 34,434,902 19,213,813 999% ; 19,213,813 999% ; 501,563 102% ; 44,744,453 103% 43,185,740 100% 9,709,746 118% ; 22,372,511 108% 6,040,170 101% ; 1,699,724 69% 13,463,285 111% 1,801,845 123% ; 145,566 280% ; 8,532 61% 607,062 139% 7,787 708% ; 3,239,580 99% 22,574,156 103%: 11,647,193 105% 34,281,171 100%; 243,175,367 252,498,065 104% ; 266,031,797 294,244,799 111% 4 501,564 102% 44,724,019 103% ; 48,602,244 112% 9,717,454 118% ; 23,472,632 113% `. 6,046,800 101% ; 1,752,560 71% ; 13,463,287 111% ; 1,807,657 123% ; 145,566 280% ; 8,533 61 % ; E 607,064 139% 7,788 708% 3,240,314 99% ; 22,574,157 103% 11,940,206 108% 34,373,254 100% ; 301,568,902 113% ; Fiscal Year 2020 1Fiscal Year 2021 Budget Actuals % Budget Actuals % Projection 18,517,987 17,416,654 94% 27,262,513 26,119,457 96% 26,153,504 96% 7,127,337 6,927,385 97% 7,390,349 7,004,656 95% ; 7,031,229 95% 2,274,140 2,260,020 99% ; 3,619,872 3,404,281 94% ; 3,637,931 100% ; 678,141 667,997 99% 683,508 650,391 95% 653,339 96% `. 44,685,809 44,783,763 100% ; 51,263,220 49,188,516 96% ; 51,091,352 100% Budget to Actuals - Countywide Summary All Departments FY21 YTD June 30, 2021 (unaudited) 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 675 - Health Benefits 705 - 911 999 - Other 47,589,309 7,905,639 14,573,336 6,669,491 13,835,913 8,384,039 2,464,787 1,504,700 1,362,775 540,373 100,000 4,132,295 24,115,011 12,250,336 70,540,907 42,265,238 89% ; 7,462,091 94% 13,094,764 90% F 6,428,151 96% 5,824,653 42% 7,518,563 90% ; 2,372,624 96% 1,615,288 107% 424,931 31 % ; 503,509 93% ; 8,335 8% ; 2,440,263 59% ; 22,953,057 95% ; 10,722,604 88% 52,841,578 75% 52,285,174 8,474,142 14,513,205 7,081,268 20,036,050 8,853,213 2,070,371 127,000 401,940 543,902 100,000 3,794,344 23,620,173 12,576,839 59,118,720 49,141,312 94% ; 8,077,712 95% ; 12,446,584 86% 6,325,818 89% 11,437,174 57% 7,681,141 87% 1,995,479 96% 186,183 147% ; 90,523 23% 511,573 94% - 0% t 2,308,997 61% , 21,855,618 93% 10,523,948 84% 30,678,013 52% 100.0% Year Complete 50,485,026 97% ^ 8,108,955 96% 13,410,208 92% 6,474,510 91 % ; 14,784,427 74% 8,095,637 91% 1,997,482 96% , 188,283 148% ; 92,000 23% 514,134 95% 0% 2,652,639 70% 22,290,701 94% 10,604,683 84% 58.670.925 99% TOTAL REQUIREMENTS 289,252,325 248,531,468 86% 303,815,803 249,627,375 82% 286,936,966 94% qe�o, IESc �< 0 Budget to Actuals - Countywide Summary All Departments 100.0% FY21 YTD June 30, 2021 (unaudited) Year Complete Fiscal Year 2020 Fiscal Year 2021 TRANSFERS Budget Actuals % Bridget Actuals % Projection % 001 - General Fund 030 - Juvenile 160/170 - TRT 220 - Justice Court 255 - Sheriff's Office 274 - Health Services 295 - CDD 325 - Road 355 - Adult P&P 465 - Road CIP 610 - Solid Waste 615 - Fair S 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 (19,023,310) (18,917,801) 99% ; (20,308,890) (20,131,818) 99% ; 5,874,465 5,874,465 100% ; 5,957,854 5,957,864 100%: (4,433,128) (4,430,732) 100% ; (5,278,036) (4,427,919) 84% ;. - - 107,235 107,235 100% 3,119,936 3,120,245 100% ; 3,119,077 3,119,830 100% `. 6,102,365 6,552,032 107% ; 8,026,313 5,728,134 71% (1,448,081) (1,111,631) 77% ; (55,480) (1,071,563) 999% (11,910,575) (11,910,575) 100% ; (6,683,218) (6,683,218) 100%: 223,189 223,189 100% ° 187,496 187,505 100% 12,014,914 11,431,979 95% ; 7,517,657 5,264,273 70% (3,296,192) (3,296,192) 100% ; (3,684,280) (3,684,280) 100% ; 1,022,863 1,475,467 144% ; 894,967 740,680 83% ; (145,000) - 0% _ 75,000 75,000 100% (13,313) (13,313) 100% ; 453,158 253,158 56% (307,000) (307,000) 100% ; (436,628) (130,814) 30% 502,000 502,000 100% 621,628 310,814 50% (6,918) (6,918) 100% (3,500) (3,500) 100% 11,123,785 10,814,785 97% ; 9,078,924 143388,619 158% ; (600,000) - 0 (410,723) - 0 (20,133,890) 99% 5,957,854 100%: (4,945,229) 94% ; 107,235 100% 3,119,949 100%: 6,977,869 87% (1,080,782) 1948%; F (6,683,218) 100%: 187,496 100% ; 7,146,576 95% ; (3,684,280) 100% 1,102,703 123% ; 75,000 100%' 408,316 90% ; (329,865) 76% ; 509,865 82% (3,500) 100% 11,267,901 124% - 0% ; OTs `°G{ Budget to Actuals - Countywide Summary All Departments 100.0% FY21 YTD June 30, 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% ; 9,678,629 14,291,354 ; 14,423,090 149% ; 030 - Juvenile 694,058 1,069,720 154% ; 616,595 781,204 955,852 155% ; 160/170 - TRT 3,324,732 3,490,749 105% ; 5,484,351 6,888,059 6,137,102 112% 200 - American Rescue - - - 19,213,813 19,213,813 999% Fund 220 - Justice Court 64,859 37,842 58% 57,804 (3,751) (6,698) -12% ; 255 - Sheriff's Office 14,732,933 18,832,967 128% 13,981,322 17,508,734 15,585,582 111% ; 274 - Health Services 4,766,157 7,817,166 164% ; 5,727,266 7,589,728 12,912,253 225% ; 295 - CDD 1,097,104 1,253,356 114% ; 734,798 1,813,827 1,781,073 242% ' 325 - Road 2,303,905 4,217,071 183% 2,180,473 7,459,780 7,596,277 348% 355 - Adult P&P 1,918,976 3,119,990 163% ; 1,816,329 3,021,846 2,879,776 159% ; 465 - Road CIP 15,938,430 25,512,586 160% ; 13,103,814 21,039,409 19,627,295 150% ; 610 - Solid Waste 644,638 2,285,566 355% ; 719,918 4,383,430 3,968,936 551% ; 615 - Fair & Expo 199,576 (1,199) -1% 655,550 545,847 911,679 139% ; 616 - Annual County Fair - (47,461) - (13,078) (15,178) 617 -Fair 8 Expo Capital - 726,169 999% 1,208,442 897,336 1,051,018 87% Reserve < 618 - RV Park 150,327 227,936 152% 43,512 192,611 (8,999) -21% ; 619 - RV Park Reserve 414,550 497,466 120% ; 1,012,728 816,067 1,015,119 100% ; 670 - Risk Management 5,455,826 8,676,750 159% ; 6,465,802 9,603,833 9,260,924 143% ; 675 - Health Benefits 14,309,716 16,101,833 113% ; 13,588,094 16,820,372 16,385,290 121% 705 -911 6,066,720 9,162,894 151% ; 6,829,277 10,286,140 10,498,418 154% ; 999 - Other 41,618,580 69,175,048 166% 50,123,088 87,204,326 56,982,067 114% TOTAL FUND BALANCE 123,047,623 185,685,964 151% 134,027,792 230,340,888 201,154,690 150% ; \\ 00 s o�1 EBudget to Actuals Report L General Fund - Fund 001 FY21 YTD June 30, 2021 (unaudited) 100.0% Year Complete Fiscal Year 2020 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Property Taxes - Current 29,046,840 29,310,769 101% 30,105,307 30,896,789 103% 30,896,790 103% 791,483: A Property Taxes - Prior o 391,000 976,355 250% 358,000 683,563 191% ! 683,563 191% t 325,563, I Other General Revenues 3,020,400 3,136,644 104% 10,450,871 10,238,561 98% 10,300,000 99% (150,871)� B Assessor F 837,283 E 942,562 113% = 836,713 i E 1,012,646 121% f = 1 1,013,646 121% = E 176,931 Clerk E 1,615,280 1 2,242,070 139% = 2,153,741 f f 3,046,380 141% ! 3,046,880 141% 893,139!t C t BOPTA t 12,220 13,659 112% 12,220 f t 14,768 121% I 14,968 122% 2,748= District Attorney I 383,806 k 333,772 87% 467,138 I k 426,613 91% I 426,613 91% t (40,524)= D Tax Office 195,390 257,219 132% , 419,927 452,793 108% 452,794 108% 32,867= E Veterans I 175,614 k 175,614 100%, 223,715 119,198 53% ( 223,715 100% ! F Property Management 120,000 125,925 105% = 122,000 121,804 100% t 122,000 100% G TOTAL RESOURCES 35,797,833 37,514,589 105%; 45,149,632 47,013,115 104% 47,180,970 104% ; 2,031,338; REQUIREMENTS Budget Actuals °% Budget Actuals °% Projection % $ Variance Assessor Clerk BOPTA District Attorney Medical Examiner Tax Office Veterans Property Management Non -Departmental TOTAL REQUIREMENTS 4,993,290 4,699,209 94% 5,237,507 4,874,104 93% s 4,874,871 93% 362,636 H 2,049,501 1,640,426 r 80% 2,051,015 1,876,775 92% _ 1,877,110 92% 173,905 I 77,950 72,369 t 93% 79,945 76,036 95% 76,229 95% t 3,716 7,873,159 7,606,702 97% 8,234,075 8,142,371 99% 8,142,371 99% = t 91,704 235,542 197,772 84% 236,358 191,923 81% 191,923 81% 44,435� 865,307 860,973 99% 1,016,608 983,421 It 97% E 984,363 I 97% 32,245 589,551 525,956 r 89% 687,678 593,689 86% 594,097 I 86% 93,581 4 306,985 301,829 98% = 332,533 312,537 94% 312,538 I 94% 19,995, 1,526,702 1,511,418 99% 9,386,794 9,068,600 97% _ 9,100,000 I 97% f 286,794� 18,517,987 17,416,654 94% 1 27,262,513 26,119,457 96% 26,153,504 96% ; 1,109,009; TRANSFERS {budget Actuals °% Budget Actuals % Projection % $ Variance Transfers In 260,000 260,000 100% 260,000 260,000 100% 260,000 100% J F Transfers Out (19,283,310) (19,177,801) 99% (20,568,890) ! t (20,391,818) 99% (20,393,890) f 99% = [ 175,000 K TOTAL TRANSFERS (19,023,310) (18,917,801) 99% (20,308,890) (20,131,818) 99% (20,133,890) 99% 175,000: 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% f 1,429,114= I f Resources over Requirements 17,279,846 20,097,935 17,887,119 20,893,659 21,027,466 f 3,140,34T I Net Transfers - In (Out) t (19,023,310) (18,917,801) (20,308,890) E (20,131,818) (20,133,890) 175,000, TOTAL FUND BALANCE $ 9,346,536 $ 13,529,514 145% ; $ 9,678,629 $ 14,291,354 148% ; ,` $ 14,423,090 149% ; $4,744,461; 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; includes CARES Fund reimbursements of $7.4M C FY21 Recording Fees up 41 % over FY20 D A vacancy in a grant funded position reduced revenue E Higher than expected Assessment and Taxation Grant revenue F Oregon Dept. of Veteran's Affairs grant reimbursed quarterly; final payment will be received in FY22 G Interfund land -sale management revenue recorded at year-end H Personnel savings based on FY21 average vacancy rate of 5.9% I Personnel savings based on FY21 average vacancy rate of 5.8% j Repayment to General Fund from Finance Reserves for ERP Implementation K $175K will not be transferred to CDD as it is not needed due to higher than anticipated revenue \)N E - S Budget to Actuals Report h 0 Juvenile - Fund 030 100.0% FY21 YTD June 30, 2021 (unaudited) Year Complete Fiscal Year 2020 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance OYA Basic & Diversion 442,601 387,814 88% 472,401 334,680 71% 472,401 100% ODE Juvenile Crime Prev 91,379 82,125 90% 109,000 81,394 75% 119,000 109% 10,000= A Inmate/Prisoner Housing 80,000 96,600 121% 90,000 60,900 68% 65,000 72% f (25,000)� B Gen Fund -Crime Prevention 20,000 20,000 100% 89,500 89,500 100% 89,500 100% - C Leases 86,400 97,061 112% 88,000 82,522 94% 88,000 100% < - DOC Unif Crime Fee/HB2712 35,000 49,339 141% 49,339 37,004 75% 49,339 100% OJD Court Fac/Sec SB 1065 26,000 20,404 78% 4 26,000 13,503 52% f 15,000 58% f (11,000)! D Interest on Investments 31,000 26,491 85% 17,300 13,796 80% 13,797 80% z (3,503)� Food Subsidy 16,000 13,448 84% 12,000 12,470 104% 12,470 104% 470! E Contract Payments 8,000 5,459 68% 8,000 1,768 22% 2,000 25% E (6,000), D Miscellaneous 14,050 22,672 161% 7,550 28,312 375% , 30,000 397% 22,450� F Case Supervision Fee 6,500 4,736 73% 6,000 2,427 40% t 3,000 50% t (3,000)� D TOTAL RESOURCES 856,930 826,150 96% 975,090 758,276 78% 959,508 98% (15,583)' REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 5,797,927 5,650,045 97% = 5,970,797 5,762,141 97% _ 5,762,141 97% 208,65& G Materials and Services 1,329,410 1,277,340 96% _ 1,372,016 1,200,522 88% t E 1,221,552 89% # 150,464 H Capital Outlay - - 47,536 41,992 88% 47,536 100% -_ TOTAL REQUIREMENTS 7,127,337 6,927,385 97% 7,390,349 7,004,655 95% 7,031,229 95% 359,120; TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers in- General Funds 5,961,465 5,961,465 100% 6,034,966 6,034,976 100% 6,034,966 100% Transfers Out-Veh Reserve (87,000) (87,000) 100% (77,112) (77,112) 100% (77,112) 100% TOTAL TRANSFERS 5,874,465 5,874,465 100% ; 5,957,854 5,957,864 100% ; 5,957,854 100% FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 1,090,000 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) _ (6,246,380) (6,071,721) 343,53T Net Transfers - In (Out) 5,874,465 5,874,465 5,957,854 5,957,864 5,957,854 TOTAL FUND BALANCE $ 694,058 $ 1,069,720 154% ; $ 616,595 $ 781,204 127% $ 955,852 155% $339,257; A Quarterly reimbursement of biennial award based on actuals. B COVID-19 impacted other Counties use of detention. C On -time annual transfer received D Received less than budgeted due to COVID-19 impacts E Higher than budgeted Food Subsidy reimbursement F Includes CARES Fund and State COVID related reimbursements G Personnel savings based on FY21 average vacancy rate of 3.5% H COVID-19 reduced M&S spending. 0Trs C 1 Budget to Actuals Report L� TRT - Fund 160/170 100.0% FY21 YTD June 30, 2021 (unaudited) Year Complete Fiscal Year 2020 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Room Taxes 7,670,000 7,527,492 98% 10,615,965 11,068,364 104% 11,068,365 104% = 452,400, A Interest 62,000 88,754 143% 53,900 61,146 113% 61,148 113% = 7,248! State Miscellaneous 100,000 100,000 100,000, B TOTAL RESOURCES 7,732,000 7,616,246 99% 10,669,865 11,229,510 105% ; 11,229,513 105% ; 559,648: REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance COVA 2,064,221 2,050,618 99% 3,038,805 2,815,672 93% 3,045,164 100% (6,359)� C Grants & Contributions 62,000 62,000 100% 404,000 414,000 102% 414,000 102% (10,000), Interfund Contract 79,160 79,160 100% 114,481 114,481 100% < 114,481 100%, E D Interfund Charges 37,309 37,309 100% a 35,861 35,861 100% c 35,861 100% - Software 10,350 - 0% 11,500 16,758 146% 20,000 174% (8,500)- E Auditing Services 14,500 19,200 132% 11,500 0% 0% 11,500 F Public Notices 1,600 1,694 106% 1,600 1,848 116% 1,848 116% (248)= Office Supplies 3,000 741 25% 1,275 35 3% 100 8% 1,175: Printing 2,000 642 32% 850 - 0% 850 100% Miscellaneous - - - 5,626 999% ; 5,627 999% t (5,627)= Refunds & Adjustments 8,657 999% - TOTAL REQUIREMENTS 2,274,140 2,260,020 99% 3,619,872 3,404,281 94% 3,6377931 100% ; (18,059); TRANSFERS Budget Actuals %, Budget Actuals % Projection % $ Variance Transfer Out - RV Park (35,000) (35,000) 100% (20,000) (20,000) 100% (20,000) 100% Transfer Out - Annual Fair (250,000) (250,000) 100% (75,000) (75,000) 100% E (75,000) 100% Transfer Out - F&E (as needed) (325,744) (323,348) 99% t (275,744) (25,748) 9% (25,744) 9% 250,0001 H Transfer Out - F&E Reserve (286,687) (286,687) 100% (453,158) (253,158) 56% _ { (408,316) 90% 44,84Z G Transfer Out -Health - - 406,646(406,646)E ( ) 100% 406,646 ( ) 100% I Transfer Out - F&E (383,910) (383,910) 100% _ (895,701) (495,701) 55% _ (857,736) 96% 37,965= Transfer Out - Sheriff (3,151,787) (3,151,787) 100% t (3,151,787) (3,151,666) 100% f (3,151,787) 100% TOTAL TRANSFERS ; (4,433,128) (4,430,732) 100% (5,278,036) (4,427,919) 84% (4,945,229) 94% 332,801 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 7,049,993 7,825,229 7,591,582 541,589� Net Transfers - In (Out) _ (4,433,128) (4,430,732) r (5,278,036) (4,427,919) ff (4,945,229) � 332,807- TOTAL FUND BALANCE $ 3,324,732 $ 3,490,749 105% ; $ 5,484,351 $ 6,888,059 126% $ 6,137,102 112% ; $652,751: A FY21 revenue was 47% higher than FY20 B Includes CARES Fund reimbursements C Payments to COVA based on a percent of TRT collections D Contracted services with the Finance Department for operating TRT program E Increase in cost due to purchase of new software F There will not be an audit in FY21 G The balance of the 1 % F&E TRT is transferred to F&E reserves and final transfer will be made during year-end close H $250K of budgeted transfers are to be transferred from unallocated TRT on an as needed basis, which were not needed for FY21 I Transfer to Health Services funded COVID re -opening positions I )TES IES Budget to Actuals Report Justice Court - Fund 220 FY21 YTD June 30, 2021 (unaudited) 100.0% Year Complete Fiscal Year 2020 1 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Court Fines & Fees 575,000 556,877 97% 488,750 500,818 102% 500,818 102% 12,068, A Interest on Investments 3,000 1,706 57% 1,100 9 1% 10 1% (1,090) Miscellaneous 3,030 - 736 737 737, TOTAL RESOURCES 578,000 561,613 97% 489,850 501,563 102%: 1 501,564 102% 11,714: REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 516,868 522,054 101% 531,006 519,650 98% 519,651 98% 11,355: Materials and Services 161,273 145,944 90% 152,502 130,740 86% 133,688 88% 18,814� B TOTAL REQUIREMENTS 678,141 667,997 99% 683,508 650,390 95% 653,339 96% 30,169 TRANSFERS Budget Actuals % Budget Actuals % Projection 1% $ Variance Transfers In- General Fund 107,235 107,235 100% 107,235 100% C TOTAL TRANSFERS 107,235 107,235 100% 107,235 100% FUND BALANCE Budget Actuals % Budget Actuals 0/1s 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) (148,827) F (151,775) 41,883, Net Transfers - In (Out) 107,235 107,235 107,235 TOTAL FUND BALANCE 1 $64,859 $37,842 58% $57,804 ($3,750) -6% ($6,698) -12% ($64,502): A The FY21 budget reflects lower revenue compared to FY20 because of HB421 0 B M&S projected to come in lower than budget based on anticipated spending the remainder of FY21 C Additional transfer for negative ending working capital will be initiated after year-end close Es `°G? Budget to Actuals Report Sheriffs Office - Fund 255 FY21 YTD June 30, 2021 (unaudited) 100.0% 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 27,912,029 102% 27,912,030 102% 435,267, A LED #2 Property Tax Current 10,632,014 10,696,589 101% 11,092,307 11,269,119 102% 11,269,120 102% F 176,811 A Sheriffs Office Revenues 3,922,323 4,914,406 125% 4,259,128 4,462,006 105% < 4,479,016 105% 219,888� LED #1 Property Tax Prior 312,000 761,642 244% 280,000 579,513 207% < 579,514 207% 299,514! LED #2 Property Tax Prior 148,000 331,165 224% 120,000 194,726 162% 194,727 162% 74,727� LED #2 Interest 136,000 160,208 118% 120,000 72,488 60% 72,488 60% (47,512)! LED #1 Interest 138,000 287,276 208% 101,100 170,066 168% < 170,066 168% 68,966! LED #1 Foreclosed Properties - 21,380 - 33,522 33,522 33,52Z LED #2 Foreclosed Properties - 8,631 - 13,534 13,534 13,534! TOTAL RESOURCES 41,581,807 43,677,825 105% ; 43,449,298 44,707,003 103% ; 44,724,019 103% ; 1,274,721; REQUIREMENTS Budget Actuals `% Budget Actuals % Projection % $ Variance Sheriffs Services 3,105,057 3,092,171 100% _ 3,864,843 4,228,845 109% 4,634,739 120% (769,896)= B Civil/Special Units 1,232,158 1,171,260 95% 1,232,618 1,081,465 88% 1,122,833 91% t 109,785 Automotive/Communications 2,858,337 2,915,540 102% 3,312,477 3,147,747 95% 3,149,239 95% 163,238 Detective 2,303,072 2,217,577 96% 2,515,536 2,545,389 101% _ 2,651,953 105% _ (136,417); C Patrol 10,592,002 11,446,211 108% 13,284,465 13,282,362 100% t 13,676,780 103% (392,315), D Records 1,004,600 833,934 83% 1,038,130 954,498 92% 1,000,431 96% 37,699� Adult Jail 18,379,998 17,929,047 98% 4 20,347,342 18,394,143 90% 18,884,228 93% 1,463,14 E Court Security 556,740 458,541 82% 490,401 413,143 84% 420,520 86% 69,881 Emergency Services 402,734 603,381 150% 543,565 844,518 155% 1,124,823 207% (581,258); F Special Services 1,601,871 1,747,792 109% = 2,052,586 1,779,752 87% 1,832,960 89% 219,626, Training 743,334 916,411 123% = 1,156,993 1,184,484 102% € 1,230,532 106% , (73,539) Crisis Stabilization Center 571,267 84,267 15% Other Law Enforcement 1,330,214 1,261,716 95% 1,328,675 1,330,579 100% 1,360,725 102% (32,050) Non - Departmental 4,425 105,917 999% 95,589 1,589 2% 1,589 2% 94,0001 TOTAL REQUIREMENTS 44,685,809 44,783,763 100% „ 51,263,220 49,188,512 96% , 51,091,352 100% ; 171,868: TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfer In - TRT 3,151,787 3,151,787 100% 3,151,787 3,151,666 100% 3,151,787 100% Transfer In - General Fund 240,249 240,249 100% 240,290 240,292 100% 240,290 100% Transfers Out - Debt Service (272,100) (271,791) 100% (273,000) (272,128) 100% < (272,128) 100% 872 TOTAL TRANSFERS 3,119,936 3,120,245 100% ; 3,119,077 3,119,830 100% ; 3,119,949 100% ; 872; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 14,716,999 16,818,660 114% 18,676,167 18,832,967 101%: 18,832,967 101% 156,800: Resources over Requirements (3,104,002) (1,105,938) (7,813,922) (4,481,509) (6,367,333) 1,446,589 Net Transfers - In (Out) 3,119,936 i 3,120,245 3,119,077 c 3,119,830 t v 3,119,949 872 TOTAL FUND BALANCE $ 14,732,933 $ 18,832,967 128% ; $ 13,981,322 $ 17,471,288 125% ; E $ 15,585,582 111% ; $1,604,260: 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 Station 10 siding rehabilitation project C Detective Personnel is forecasted to be over -budget due to overtime 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 �A ES� 0 Budget to Actuals Report .s Health Services - Fund 274 FY21 YTD June 30, 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 100.0% 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 15,648,117 103% < 16,241,934 107% 1,085,132 7,242,430 8,094,701 112% 8,279,406 8,403,083 101% 8,403,083 101% 123,677; 3,277,616 2,798,690 85% 4,833,096 2,564,681 53% 5,721,310 118% 888,214 1,567,331 1,133,942 72% 3,639,059 4,177,011 115% E 4,378,975 120% 739,916; < 3,265,627 3,877,425 119% 3,948,547 121%, 682,920 1,040,153 1,387,132 133% 2,850,731 2,812,586 99% 4,166,208 146% 1,315,477 991,900 879,037 89% 1,162,507 1,057,773 91% 1,058,098 91% (104,409), 1,058,206 � 1,104,825 104% = 1,091,652 1,095,195 100% E< 1,095,195 100% < 3,543, 484,712 476,047 E 98% E 965,971 1,102,679 114% 1,124,383 116% 158,412: 564,750 600,412 106% 672,995 481,431 72% 485,835 72% _ (187,160)� 4,862,726 4,071,759 84% 350,491 922,854 263% t 922,854 263%, E 572,361 220,000 259,029 118% 237,296 294,094 124% 294,095 124% 56,799 E 173,030 173,030 100% = 173,030 173,030 100% E 173,030 100% 120,000 191,912 160% 155,000 146,074 94% a 151,269 98% (3,731), 171,000 233,116 136% 147,400 153,426 104% 153,427 104%, 6,027, 127,000 127,000 100% 127,000 127,000 100% 127,000 100% 150,800 � 162,122 108% € 99,500 149,283 150% r_ 157,000 158% , E 57,500 - (12,894) E 999% 36,132,298 32,892,266 91% 43,207,563 43,185,740 100% ; ;, 48,602,244 112% ; 5,394,681; REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Administration Allocation - - Personnel Services 33,186,830 32,041,791 97% 37,622,192 35,975,598 96% 36,003,208 96% 1,616,985 Materials and Services 13,707,479 10,223,447 75% 14,523,515 13,036,093 90% ? f 14,348,676 99% 174,838; E Capital Outlay 695,000 - 0% 139,467 129,272 93% 133,142 f 95% 6,3251 TOTAL REQUIREMENTS 47,589,309 42,265,238 89% 52,285,174 49,140,964 94% 50,485,026 97% 1,800,148: TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In- General Fund 5,747,090 5,747,090 100% 5,472,710 5,472,710 100% 5,472,710 100% Transfers In- OHP Mental Health 548,601 998,268 182% 2,379,865 81,686 3% 1,331,421 56% ± (1,048,444)= Transfers In - TRT - - 406,646 406,646 100% t 406,646 100% Transfers Out (193,326) (193,326) 100% i (232,908) (232,908) 100%, E 4 (232,908) 100% TOTAL TRANSFERS 6,102,365 6,552,032 107% 8,026,313 5,728,134 . 71% , 6,977,869 87% (1,048,444); 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) (5,955,223) , , (1,882,783) , 7,194,828 Net Transfers - In (Out) 6,102,365 6,552,032 k 8,026,313 5,728,134 , 6,977,869 , (1,048,444) TOTAL FUND BALANCE r $ 4,766,157 $ 7,817,166 164% $ 5,727,266 $ 7,590,077 133% $ 12,912,253 225% ; $7,184,987: 01ES (, 0 Budget to Actuals Report Health Services - Admin - Fund 274 FY21 YTD June 30, 2021 (unaudited) 100.0% Year Complete Fiscal Year 2020 1 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Federal Grants 726,655 565,906 78% 1,237,245 544,588 44% 2,670,790 216% 1,433,545, A Interest on Investments 171,000 233,116 136% 147,400 153,426 104% 153,427 104% 6,027� 13 Other 9,000 8,718 97% 14,391 8,643 60% 9,443 66% (4,948)� State Miscellaneous - 171,881 - 347,725 347,725 347,725, C CCBHC Grant TOTAL RESOURCES 906,655 979,620 108% 1,399,036 1,054,381 75% 3,181,384 227% 1,782,349: REQUIREMENTS Budget ACtUals % Budget Actuals % Projection % $ Variance Personnel Services 5,241,264 4,870,386 93% 5,914,729 5,664,406 96% 5,679,486 96% 235,241 D Materials and Services 4,971,179 4,690,935 94% 4,991,353 6,315,831 127% 6,373,845 128% (1,382,492), E Capital Outlay 5,000 - 0% - - Administration Allocation (9,308,295) (9,306,000) 100% (9,645,743) (7,282,552) 76% (9,645,743) 100% TOTAL REQUIREMENTS 909,148 255,321 28% 1,260,339 4,697,685 373% 2,407,588 191% (1,147,249)' 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) (232,908) 100% (232,908) 100% TOTAL TRANSFERS (153,326) (153,329) 100% (232,908) (232,908) 100% (232,908) 100% FUND BALANCE Budget ACftlak % 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 (3,643,304) 773,796 635,100, Net Transfers - In (Out) (153,326) (153,329) (232,908) (232,908) (232,908) TOTAL FUND BALANCE $2,505,013 $3,319,234 133% $2,678,628 ($553,418) -21% $3,863,681 144% $1,185,053' 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 Personnel savings from YTD average vacancy rate of 8.5% (fund -wide) E Expenditures over budget related to COVID-19 department and community expenses. CARES, FEMA and FY21 unspent funds will be used to cover expenditures. \31 ES `° Budget to Actuals Report Health Services - Behavioral Health - Fund 274 100.0% FY21 YTD June 30, 2021 (unaudited) Year Complete Fiscal Year 2020 1 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance State Grant 11,203,914 8,259,750 74% 10,348,047 10,922,113 106% 10,978,677 106% f 630,630, A OHP Capitation i 7,242,430 8,094,701 112% 8,279,406 8,403,083 101% 8,403,083 101%, 123,677, B Federal Grants 2,168,961 1,823,950 84% 3,298,243 1,815,917 55% _ 2,748,893 83% (549,350)! OHP Fee for Service - - 3,265,627 3,877,425 119% E 3,948,547 121% , 682,920; C Local Grants i 994,331 487,025 49% 1,897,762 2,157,125 114% _ 2,242,690 118% 344,928 State Miscellaneous 437,100 326,534 75% t 1,544,455 858,872 56% 2,094,543 136% 550,08& D Other 395,352 360,920 91% 927,605 1,076,144 116% 1,096,869 118% = 169,264; E Patient Fees 443,450 465,851 105% = 522,300 380,627 73% 3 383,272 73% (139,028)� F Title 19 4,862,726 4,071,759 84% 350,491 922,854 263% 922,854 263% 1 572,363� G State - OMAP i 131,900 174,354 132% = 210,287 212,197 101% 212,522 101%, 2,235; Divorce Filing Fees 173,030 173,030 100% = 173,030 173,030 100% t F 173,030 100%, Interfund Contract- Gen Fund 127,000 127,000 100% 127,000 127,000 100% 127,000 100% Liquor Revenue 150,800 162,122 108% = 99,500 149,283 150% i E 157,000 158% = E 57,500 CCBHC Grant i (12,894) 999% f TOTAL RESOURCES 28,330,994 24,514,102 87% ; 31,043,753 31,075,669 100% ; 33,488,979 108% ; 2,445,227: REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Administration Allocation 6,978,412 6,963,580 100% 7,434,938 5,549,899 75% 7,434,938 100% - Personnel Services 20,174,804 19,576,382 97% 23,060,066 22,152,231 96% 22,152,232 96% 907,834, H Materials and Services 6,889,404 3,802,898 55% 5,998,817 3,563,564 59% 4,385,830 73% 1,612,987; Capital Outlay 690,000 - 0% 125,267 106,122 85% 106,122 85% 19,14& TOTAL REQUIREMENTS 34,732,620 30,342,859 87% 36,619,088 31,371,815 86% 34,079,122 93% 2,539,966' TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In- OHP Mental Health 548,601 998,268 182% = 2,298,179 - 0% 1,249,735 54% (1,048,444) 1 Transfers In- General Fund 1,734,107 1,734,100 100% 2,036,117 2,036,117 100% 2,036,117 100% - Transfers Out - - - - 0% F - 0% ` TOTAL TRANSFERS 2,282,708 2,732,368 120% ; 4,334,296 2,036,117 47% 3,285,852 76% (1,048,444); 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% E 3,397,853 113% 389,148 Resources over Requirements (6,401,626) (5,828,757) (5,575,335) (296,147) {590,143} 4,985,192 Net Transfers - In (Out) 21282,708 2,732,368 4 4,334,296 2,036,117 # 3,285,852 (1,048,444) TOTAL FUND BALANCE $ 2,003,429 $ 3,576,867 179% $ 1,767,666 $ 5,137,823 291% ; $ 6,093,562 345% ; $4,325,896 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. Letter of agreement for funds approved by the Board on May 5, 2021. 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 Personnel savings from YTD average vacancy rate of 8.5% (fund -wide) 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 �,DES 0(/ 2{ Budget to Actuals Report L, Health Services - Public Health - Fund 274 FY21 YTD June 30, 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 100.0% Year Complete Fiscal Year 2020 Fiscal Year 2021 Budget Actuals % Budget Actuals % Projection % $ Variance 2,876,730 2,952,656 103% = 4,808,755 4,726,004 98% 5,263,256 109% E 454,501: A [ 573,000 646,917 t 113% = 1,741,297 2,019,886 4 ! 116% 2,136,286 f 123% < t 394,989' 1 603,053 888,717 t 147% 1,306,276 1,605,989 4 F 123% 1,723,940 f 132% = i 417,664 B t 1,058,206 i 1,104,825 € 104% 1,091,652 1,095,195 t F 100% 1,095,195 t 100%! E 3,543E 860,000 704,683 € 82% = 952,220 845,576 if 89% 845,576 t 89% _ (106,644),! I 382,000 408,834 4 107% 297,609 204,177 f h 69% F 301,628 1 101% € 4,019: 220,000 259,029 118% = 237,296 294,094 124% = 294,095 124% = 56,799; I 120,000 191,912 f 160% 155,000 146,074 E 94% r 151,269 98% I (3,731) 121,300 134,562 111% 150,695 100,804 67% 102,563 68% (48,132)� 80,360 106,409 132% 23,975 17,892 75% = 18,071 75% _ (5,904)� 6,894,649 7,398,544 107% ; 10,764,775 11,055,690 103% ; 11,931,880 111% ; 1,167,105; REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Administration Allocation � 2,329,883 2,342,420 101% 2,210,805 1,732,653 78% _ 2,210,805 100% Personnel Services i 7,770,762 E 7,595,023 98% 8,647,397 8,158,961 €f 94% 8,171,489 94% 475,908, C Materials and Services E 1,846,896 E 1,729,614 94% 3,533,345 3,156,698 f� 89% E 3,589,001 102% , i (55,656) Capital Outlay - � - 14,200 E. 23,150 163% 27,020 190% (12,820)! D TOTAL REQUIREMENTS 11,947,541 11,667,057 98% 14,405,747 13,071,463 91% 13,998,316 97% 407,431, TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In- General Fund o 3,972,983 3,972,993 100% 3,436,593 3,436,593 100% 3,436,593 100% Transfers in -TRT - E - 406,646 406,646 100% , 406,646 100% Transfers In- OHP Mental Health = 81,686 81,686 100% 81,686 100% TOTAL TRANSFERS 3,972,983 3,972,993 100% ; 3,924,925 3,924,925 100% 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% s 1,096,520 110% 99,501: Resources over Requirements (5,052,892) (4,268,513) (3,640,972) (2,015,773) (2,066,436) , 11574,53T Net Transfers - In (Out) 3,972,983 3,972,993 3,924,925 3,924,925 r 3,924,925 t TOTAL FUND BALANCE $ 257,715 $ 921,065 357% ; $ 1,280,972 $ 3,005,672 235% ; $ 2,955,009 231% ; $1,674,037 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. B Includes projected CARES Fund reimbursements C Personnel savings from YTD average vacancy rate of 8.5% (fund -wide) D Purchase of specialized refrigerator and equipment to store vaccines ��ES Budget to Actuals Report L� OL Community Development - Fund 295 FY21 YTD June 30, 2021 (unaudited) 100.0% Year Complete Fiscal Year 2020 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Admin - Operations 162,000 156,476 97% 137,450 152,325 111% 154,150 112% 16,700: Code Compliance 693,960 664,545 96% = 722,028 783,094 108% _ = 786,028 109% = 64,000=t A Building Safety 1 3,433,780 3,179,771 f 93% 3,362,450 l[ 3,921,591 117% _ t 3,922,255 117% 559,805=4 A Electrical 809,500 797,458 99% = 720,600 915,357 127% 915,800 127% = 195,200, A Environmental On -Site 1 877,400 905,165 k 103% = 867,700 6 4 1,118,994 129% _ = t 1,119,663 129% = 251,963= A Current Planning i 1,807,176 1,696,355 f 94% = 1,738,304 t F 2,054,192 118% f = f 2,055,264 118% = E 316,960> A Long Range Planning 685,004 643,772 94% 703,194 764,193 109% _ = 764,294 109% = 61,100, A TOTAL RESOURCES 8,468,820 8,043,542 95% 8,251,726 9,709>746 118% 9,717,454 118% ; 1,465,728: REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Code Compliance t 535,590 458,293 86% 568,320 539,315 95% s 539,475 95% 28,845 B s Admin - Operations 2,492,316 2,527,439 t 101 % 2,818,748 2,738,089 k 97% _ 2,754,202 98% 64,546= B F Building Safety 1,743,298 1,584,784 ! 91% = V 1,867,662 1,766,610 95% 1,772,689 95% = f 94,973, B E Electrical � 462,183 452,842 98% = 524,979 486,460 93% 487,271 93% 37,708, B Environmental On -Site 616,279 566,975 t 92% 634,452 638,121 k� 101%F = 638,493 101%, (4,041)� f Current Planning � 1,501,588 1,415,434 ( 94% = 1,479,294 1,462,256 [ f 99% 1,464,584 ( 99% _ f 14,710= B Long Range Planning 554,385 456,323 t 82% = 580,687 446,860 t, 77% _ = 452,241 78% 128144& B TOTAL REQUIREMENTS ;, 7,905,639 7,462,091 94% 8,474,142 8,077,712 95% 8,108,955 96% 365,18T; TRANSFERS Budget Actuals I% Budget Actuals % Projection % $ Variance Transfers In - General Fund 100,000 100,000 100% 100,000 0% _ 0% _ (100,000), C Transfers In - CDD Electrical E - - 93,264 I f 0% t 0% _ (93,264)=I C Reserve Transfers Out (85,695) � (85,695) 100% (100,518) (100,518) 100% (100,519) 100%, Mi Transfers Out - CDD Reserve (1,462,386) (1,125,936) 77% _ (148,226) 1 (971,045) 655% , _ (980,263) 661% (832,037); D TOTAL TRANSFERS (1,$4$,081) (1,111,631) 77% (55,480) (1,071,563) 999% ; ; (1,080,782) 999% ; (1,025,302); 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) 1,632,034 t 1,608,499 1,830,915= Net Transfers - In (Out) (1,448,081) i (1,111,631) (55,480) { , (1,071,563) _ � (1,080,782) (1,025,302) i t TOTAL FUND BALANCE $ 1,097,104 $ 1,253,356 114% ; $ 734,798 $ 1,813,827 247% ; $ 1,781,073 242% ; $1,046,275; A Revenue collection is higher than anticipated B Projection reflects unfilled FTE C Transfer no longer needed as revenues higher than anticipated D Transfer out increased as Building Safety and Electrical revenues are higher than budget ES`�� O Budget to Actuals Report Road - Fund 325 FY21 YTD June 30, 2021 (unaudited) 100.0% 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 17,342,054 117% 17,342,055 117% 2,531,548: A Federal - PILT Payment 1,510,450 2,310,002 i 153% 1,690,574 2,061,977 if 122% < 2,061,977 i 122% i 371,403, B Federal Reimbursements 181,757 372,623 205% = 1,325,874 1,093,866 83% 1,093,866 83% (232,008), C Other Inter -fund Services 1,156,581 1,070,000 93% 1,114,070 546,898 49% 1,209,606 109% = 95,536=f D E Forest Receipts i 915,000 709,742 t 78% = 723,085 660,298 t E 91% s 660,298 f 91% i (62,787), E Sale of Equip & Material 358,000 465,999 i 130% 396,000 321,889 i 81% = 325,984 s 82% i (70,016)� F E Cities-Bend/Red/Sis/La Pine 660,000 421,344 64% 385,000 123,606 S E 32% 556,853 145% 171,853: G Interest on Investments 246,000 174,141 71% 114,000 65,094 57% 65,095 57% f (48,905), F Mineral Lease Royalties 60,000 54,184 90% 60,000 51,642 t t 86% r 51,642 F 86% t (8,358); E f Miscellaneous i 57,500 76,388 I 133% = 54,000 73,562 t! 136% 73,630 4 136% 19,630, E Assessment Payments (P&I) 11,000 19,766 f 180% = 8,000 24,578 Ff 307% _ _ 24,578 t 307% , € 16,578; E State Miscellaneous 20,000 25,805 129% _ - 7,048 7,048 7,04& H TOTAL RESOURCES 22,785,827 22,495,570 99% 20,681,110 22,372,511 108% ; 23,472,632 113% 2,791,521 REQUIREMENTS Budget ActualS % Budget Actuals % Projection % $ Variance Personnel Services 6,447,671 6,284,546 97% 6,709,180 6,422,847 96% 6,423,117 96% 286,0611 k Materials and Services 8,092,165 6,782,513 84% 7,753,525 6,005,794 77% 6,967,085 t 90% ! 786,440� J F Capital Outlay 33,500 27,706 I 83% 50,500 17,944 4 36% E 20,006 40% 30,494, K TOTAL REQUIREMENTS 14,573,336 13,094,764 90% 14,513,205 12,446,584 86% 13,410,208 92% 1,102,997, TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers Out (11,910,575) (11,910,575) 100% (6,683,218) (6,683,218) 100% (6,683,218) 100% TOTAL TRANSFERS (11,910,575) (11,910,575) 100% ; (6,683,218) (6,683,218) 100% (6,683,218) 100% FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance r 6,001,989 6,726,840 112% 2,695,786 4,217,071 156% 4,217,071 156% 1,521,285= Resources over Requirements 81212,491 i 9,400,806 6,167,905 s 9,925,927 F 10,062,424 3,894,54 ( Net Transfers - In (Out) (11,910,575) t (11,910,575) (6,683,218) (6,683,218) Y (6,683,218) TOTAL FUND BALANCE $ 2,303,905 $ 4,217,071 183% ; $ 2,180,473 $ 7,459,780 342% ; $ 7,596,277 348% ; $5,415,804; A Assumes 11.4% increase over budgeted revenue per mid -year trend B 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 YTD actuals F Updated based on actual revenue from equipment auction G Unbudgeted request for road work by City of Redmond H COVID FMLA reimbursement I Personnel savings based on FY21 average vacancy rate of 4.2% j Anticipated savings in on -call engineering and in travel and fuel due to COVID restrictions K Software purchase will be made in FY22 \)jIs `, Budget to Actuals Report Adult P&P - Fund 355 100.0% FY21 YTD June 30, 2021 (unaudited) Year Complete Fiscal Year 2020 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 4,621,782 100%: 4,621,782 100%: Z A CJC Justice Reinvestment 712,530 � 1,014,690 142% = 797,504 ff 793,044 99% E 797,504 100% , DOC Measure 57 I 236,142 239,005 101% 239,005 I 264,005 110% _ 4 264,005 110% = f 25,001= B Probation Supervision Fees 160,000 ! 183,688 115% = 170,000 189,458 111% 189,459 111% = 19,459, Interfund- Sheriff 50,000 t 55,000 110% = 50,000 f P 55,000 110% _ = 55,000 110% _ I 5,000=4 C Gen Fund/Crime Prevention E � 50,000 50,000 100% 50,000 f f 50,000 100% > F 50,000 100% _ -= D Interest on Investments 77,500 f 64,896 84% _ 37,700 �E 43,276 115% _ E 43,300 115% = E 5,600= State Subsidy E 16,298 i 16,703 102% _ 16,298 t 4 0% f 0% _ t (16,298), E Electronic Monitoring Fee 2,000 20,182 999% = 10,000 3,973 40% _ - E t 4,500 45% _ [ (5,500)� F f Probation Work Crew Fees f 2,000 1,923 96% 2,000 600 30% = 750 38% _ (1,250); Miscellaneous I 500 f 15,412 999% 1,000 i E 1,044 104% _ = 1,500 150% I 500, G State Miscellaneous f - I 22,986 - I E 17,988 [ 19,000 f 19,000= H DOC-Family Sentence Alt f 114,682 i 223,746 195% E f t I Oregon BOPPPS 40,933 - TOTAL RESOURCES 5,775,278 6,570,946 114% ; 5,995,287 6,040,170 101% ; 6,046,800 101% 51,513; REQUIREMENTS Budget. Actuals % Budget Actuals % Projection % $ Variance Personnel Services 4,809,644 4,753,486 99% = 5,157,473 4,950,715 96% 4,950,715 96% = 206,758= Materials and Services � 1,844,847 1,663,665 90% 1,923,795 I 1,375,100 71% = 1,523,795 79% = 400,000' J t I Capital Outlay 15,000 11,000 73% - � - TOTAL REQUIREMENTS 6,669,491 6,428,151 96% 7,081,268 6,325,815 89% 6,474,510 91% 606,758' TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In- General Funds 285,189 285,189 100% _ 2851189 285,198 100% _ = 285,189 100% f Transfer to Vehicle Maint (62,000) (62,000) 100% _ (97,693) (97,693) 100% S (97,693) 100% TOTAL TRANSFERS 223,189 223,189 100% ; 187,496 187,505 100% ; 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% < fE 3,119,990 115% = 405,176; � Resources over Requirements (894,213) 142,795 (1,085,981) (285,645) (427,710) 658,271= E Net Transfers - In (Out) 223,189 _ 223,189 f 187,496 .f 187,505 187,496 TOTAL FUND BALANCE $ 1,91$,97fi $ 3,119,990 163% ` $ 1,816,329 $ 3,021,849 166% ; $ 2,879,776 159% $1,063,447 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 DCSO supports Drug Court EM activity in addition to $50,000 budgeted amount D One-time annual transfer received E State Dept of Corrections gave notice that these funds have been eliminated for FY21 F 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 Includes client refund for housing subsidy. H Includes CARES Fund and State COVID related reimbursements I Personnel savings based on FY21 average vacancy rate of 4.0% J COVID-19 reduced M&S spending. OA ES Budget to Actuals Report Road CIP - Fund 465 FY21 YTD June 30, 2021 (unaudited) 100.0% 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 1,427,893 63% 1,480,728 66% (777,372)� A Interest on Investments i 198,000 366,198 185% 209,700 271,831 130% f 271,832 130% 62,132� Interfund Payment - r 111,340 - EE t - E TOTAL RESOURCES 2,142,893 2,145,706 100% ; 2,467,800 1,699,724 69% , 1,752,560 71% (715,240); REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Materials and Services 71,748 71,748 100% 158,465 158,465 100% < 158,466 100% (1), E Capital Outlay 13,764,165 5,752,905 42% 19,877,585 E 11,278,709 57% t 14,625,961 74% 5,251,624 B TOTAL REQUIREMENTS 13,835,913 5,824,653 42% 20,036,050 11,437,174 57% 14,784,427 74% ', 5,251,623„ TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In 12,014,914 11,431,979 95% 7,517,657 5,264,273 70% 7,146,576 95% (371,081)� C TOTAL TRANSFERS 12,014,914 11,431,979 95% 7,517,657 5,264,273 70% 7,146,576 95% (371,081), FUND BALANCE Budget Actuals % Budget ACtUak % Projection % $ Variance Beginning Fund Balance 15,616,536 17,759,555 114% 23,154,407 r 25,512,586 110% € 25,512,586 110% 2,358,179, Resources over Requirements (11,693,020) (3,678,947) (17,568,250) (9,737,450) (13,031,867) 4,536,383, Net Transfers - In(Out) 12,014,914 11,431,979 7,517,657 r 5,264,273 7,146,576 (371,081)F TOTAL FUND BALANCE $ 15,938,430 $ 25,512,586 160% $ 13,103,814 $ 21,039,409 161% $ 19,627,295 150% $6,523,481 A Updated based on anticipated completion of eligible projects B 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. e Final transfer will be completed during year-end close Budget to Actuals Report Road CIP (Fund 465) - Capital Outlay Summary by Project 100.0% FY21 YTD June 30, 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 $ Sisemore Bridge 632,174 ARTS Project = 180,746 Terrebonne Refinement Plan US 20 at Tumalo _ 300,000 S. Canal - "Six" Corners 900,000 C Avenue: Hwy 97 to 6th St Impry 300,000 Paving Ward Road _ 598,269 S. Canal / Helmholtz Way 800,000 Tumalo Road / Tumalo Place 769,521 Old Bend Rdm/Tumalo Rd Inter 625,642 Spring River Bridge Parking Imp NE Negus and 17TH 1,025,472 Hunnel Rd: Loco Rd to Tumalo Rd 275,000 Cascade Lakes Hwy Bike Facilities _ 39,856 Transportation System Plan Update = 250,000 Slurry Seal 2020 " US 20 Ward Rd to Hamby 500,000 US 97 Bend North Corridor _ 5,000,000 Gribbling Rd Bridge = 60,000 Alfalfa Mkt Rd: Powell Butte Hwy 300,000 Paving Fyrear Rd 300,000 Paving of S. Century Dr = " Terrebonne Wastewater Feasibility St. - Rickard Rd: Groff Rd to US 20 Paving Powell Butte Hwy Smith Rock Way Bridge Replace Deschutes Mkt Rd/Hamehook Round " US 97: S. Century Dr to USFS Boundry Johnson Rd Curve Warning Signs " Speed Feedback Sign Installation = " Slurry Seal 2021 Guardrail Improvements 100,000 Bend District Local Roads City of LaPine Local Roads 500,000 Sidewalk Ramp Improvements - Signage Improvements 60,144 TOTAL $ 13,764,165 - 0% $ - $ 181,118 29% 404,245 598,081 148% 598,082 148% _ (193,837)( - 0% s - (66,618) (66,618) 66,618 - 5,000,000 - 0% € - 0% _ 5,000,0M - 0%- 1,008,108 112%_ - - 369,705 123% _ - 715,504120%? - - - 852,853107%_ - 7,376 7,376 (7,376)` 245,995 32% _ 1,517,345 1,069,669 70% _ 1,231,735 81% 285,610'-. 344,429 55% _ 1,350,782 1,199,062 89% _ 1,208,243 89% 1 142,539` 12,122- 109,111 11% _ 788,684 337,926 43% 871,028 110% (82,344) 193,732 70% _ 794,229 216,731 27% 402,880 51% _ 391,349 11,856 30% _ - 32,740 32,740 (32,740) 253 0% 170,000 79,191 47% 133,510 79% 36,490 284,432 - - - 500,000 100%- - - - - 0% 5,000,000 5,000,000 100%- 5,000,000 100% - 0% 222,000 - 0% _ - 0% _ 222,000 919,940 307% - - - 0% 1,564,000 1,606,007 103%€ 1,806,970 116% _ (242,970)': 2,673 100,000 447,416 447% 447,416 447% (347,416); 858 50,000 63,646 127% € 63,646 127% (13,646)' 217 605,300 149,170 25% 761,310 126% _ (156,010),' - 651,000 1,978 0% 490,908 75% _ 160,092 - _ 85,000 - 0% _ - 0% 85,000' - 150,000 227 0% _ 100,227 67% _ 49,773! - _ - 70,090 = 70,090 (70,090) - 100,000 59,710 60% _ 59,710 60% - 40,290: - 50,000 76,314 153% _ 76,314 153%- (26,314) 246,628 246,628 (246,628)' - 0% 100,000 83,367 83% € 83,766 84% _ 16,234 - 500,000 - 0% 500,000 100% - 0% 500,000 - 0% 500,000 100% a 75,000 0% _ - 0% 75,000 - 0% _ 100,000 - 0% _ - 0% 100,000' 5,752,905 42%_ $ 19,877,585 11,278,709 57%_ $ 14,625,961 74%- $ 5,251,624 ye )jLS°°� Budget to Actuals Report Solid Waste - Fund 610 100.0% FY21 YTD June 30, 2021 (unaudited) Year Complete Fiscal Year 2020 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Franchise Disposal Fees 6,437,500 6,444,136 100% = 6,630,625 Private Disposal Fees E 2,419,046 2,556,619 106% 2,491,617 Commercial Disp. Fee E 2,252,225 2,429,879 V 108% = 2,319,792 Franchise 3% Fees 265,000 297,352 112% 280,000 Yard Debris F 216,761 290,794 134% = 216,761 Miscellaneous E � 48,336 191,720 t 397% = 88,096 Interest 59,000 49,256 E 83% = 23,700 Special Waste E 15,000 28,830 192% E 15,000 Recyclables E 12,000 12,163 101% = 12,000 Leases 1 � 1 100% 1 Equip & Material - - E - TOTAL RESOURCES 11,724,869 12,300,751 105% 12,077,592 6,764,888 102% : 6,764,888 102% : 134,263: A 2,985,124 120% 2,985,124 120% , 493,507, A 2,830,984 122% 2,830,984 122% = 511,19Z A 389,402 139% 389,402 139% 109,402, B 301,824 139%, 301,824 139% 85,063; C 102,595 116% 102,596 116% 14,500, D 42,794 181% 42,795 181% 19,095 E 34,292 229% € 34,292 229% F 19,292! F 11,180 93% s 11,180 93% t (820)� i 1 S E 100%, 1 100%, i 200 EE 200 i 200, 13,463,285 111% ; 13,463,287 111% ; 1,385,695: REQUIREMENTS budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 2,538,776 2,393,257 94% 2,518,594 2,511,183 100% _ = 2,511,183 100% = 7,411= Materials and Services 4,927,163 4,251,937 86% 5,227,119 4,281,812 82% 4,695,600 90% 531,519 G Capital Outlay 56,000 11,724 21% 162,500 26,792 16% r t 27,500 17% 135,000H Debt Service 862,100 861,644 100%! 945,000 861,354 91% 861,354 91% 83,646:1 TOTAL REQUIREMENTS 8,384,039 7,518,563 90% 8,853,213 7,681,141 87% ; 8,095,637 91% ; 757,576' TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance SW Capital & Equipment (3,296,192) (3,296,192) 100% _ (3,684,280) (3,684,280) 100% (3,684,280) 100% Reserve TOTAL TRANSFERS ; (3,296,192) (3,296,192) 100% ; (3,684,280) (3,684,280) 100% ; (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:J Resources over Requirements 3,340,830 4,782,188 3,224,379 5,782,144 5,367,650 2,143,271; Net Transfers - In (Out) (3,296,192) (3,296,192) (3,684,280) (3,684,280) t (3,684,280) TOTAL FUND BALANCE $ 644,638 $ 2,285,566 355% ; $ 719,918 $ 4,383,430 609%; ; $ 3,968,936 551% ; $3,249,018; A Volumes are up 10% when comparing this fiscal YTD to the prior -year-to-date. B Received annual fees due April 15, 2021; Republic moved to monthly payments and Solid Waste received 1.5 years of payments during this fiscal year. C Revenue is seasonal with higher utilization in the summer months. Volumes are up 4% 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 Projecting to spend less than anticipated due to delays and reduced spending in materials and services such as paving, planning initiatives, environmental, daily cover material, and general repair & maintenance costs. H The new 1 ton service truck and 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 went into service at the end of the fiscal year. I 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). j An influx of disposal volume and postponement of costs in FY20, such as the waste characterization study, positively impacted the beginning fund balance. zES°G Budget to Actuals Report Fair & Expo - Fund 615 FY21 YTD June 30, 2021 (unaudited) 100.0% Year Complete Fiscal Year 2020 1 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Events Revenue 687,000 328,219 48% 625,000 1,204,998 193% < 1,205,000 193% 580,000� A Food & Beverage 568,000 280,874 49% 548,500 209,010 38% 212,500 39% (336,000)! B Rights & Signage 120,000 114,100 95% 125,000 62,500 50% _ 63,000 50% _ (62,000), C Storage 71,000 83,158 117% 75,000 77,897 104% < 78,000 104% 3,000 Horse Stall Rental 62,000 37,386 60% 52,000 11,378 22% 12,000 23% f (40,000)� D Interfund Payment 30,000 143,956 480% 30,000 226,786 756% 226,789 756% 196,789! E Camping Fee 18,000 5,600 31% 12,500 5,630 45% 6,000 48% (61500)! D Miscellaneous 3,500 2,236 64% 250 2,596 999% 3,316 999% 3,066: Interest 2,000 (5,006) -250% (2,200) 1,051 -48% 1,052 -48% 3,252E TOTAL RESOURCES 1,561,500 990,522 63% 1,466,050 1,801,845 123% ; 1,807,657 123% ; 341,607; REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 1,176,169 1,108,608 94% 840,704 1,031,160 123% • 1,031,161 123% (190,457)� F Personnel Services - F&B 157,430 158,556 101 % 165,518 165,801 100% _ 165,802 100% - (284), F Materials and Services 795,788 787,884 99% 702,149 572,376 82% 574,000 82% 128,149� G Materials and Services - F&B 234,600 217,425 93% 257,600 122,623 48% _ 123,000 48% 134,600; G Debt Service 100,800 100,151 99% 104,400 103,519 99% 103,519 99% 881 TOTAL REQUIREMENTS ;' 2,464,787 2,372,624 96% 2,070,371 1,995,479 96% 1,997,482 96% 72,889: TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In - Room Tax 383,910 383,910 100% , 650,000 495,701 76% _ 857,736 132% 207,736, H Transfers In - General Fund 200,000 200,000 100% = 200,000 200,008 100% 200,000 100% Transfers In - Park Fund 30,000 30,000 100% r 30,000 30,000 100% _ 30,000 100%, Transfers In -Room Tax (as 25,744 323,348 999% 25,744 25,748 100% F 25,744 100% , needed) Transfers In - County Fair 395,000 250,000 63% f 4 Transfers In - F&E Capital � - 300,000 Reserve Transfers Out (11,791) (11,791) 100% (10,777) (10,777) 100%_ (10,777) 100% TOTAL TRANSFERS 1,022,863 1,475,467 144% ; 894,967 740,680 83% 1,102,703 123% 207,736 FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 80,000 (94,564) -118% 364,904 (1,199) 0% (1,199) 0% (366,103), Resources over Requirements (903,287) (1,382,102) (604,321) (193,634) (189,825) 414,496; Net Transfers - In (Out) 1,022,863 1,475,467 894,967 740,680 1,102,703 207,736; t t f f I TOTAL FUND BALANCE $ 199,576 ($ 1,199) -1% $ 655,550 $ 545,847 83% $ 911,679 139% $256,129: A Significant increase 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 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 Temporary reduction of employee hours through 02.28.21 to reduce expense; reassignment of employees to Roads being offset by Interfund Payments G Reduction from budget planned to offset event revenue loss H Room tax transfers higher than expected due to increased revenue in the TRT fund; final transfer will be made during year-end close O�Es C- "0 & Budget to Actuals Report Annual County Fair - Fund 616 FY21 YTD June 30, 2021 (unaudited) 100.0% Year Complete Fiscal Year 2020 Fiscal Year 2021 1 RESOURCES Budget Actuals % Budget ACtUals % Projection 'y' $ Variance State Grant 52,000 53,167 102% 52,000 53,167 102% 53,167 102% 1,16T Commercial Exhibitors 122,000 12,600 10% - 52,725 52,725 52,725; A Concessions and Catering 425,000 466,503 110% - 10,350 F 10,350 10,3% A RN Camping/Horse Stall Rental 26,000 625 2% - 16,054 16,054 16,054� Rodeo 25,000 5,650 23% - 10,650 10,650 10,650, Fair Sponsorship 37,500 19,108 51% - 2,750 E 2,750 217501 Interest on Investments 200 (166) -83% (129) 999% (130) 999% (130), Merchandise Sales 5,000 5,246 105% Gate Receipts 560,000 561,460 100% Concert 50,000 12,000 24% f Carnival 340,000 328,274 97% Livestock Entry Fees 7,000 4,731 68% TOTAL RESOURCES 1,649,700 1,469,198 89% 52,000 145,566 280% 145,566 280% 93,566, REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 164,638 157,448 96% f 110,000 163,282 148% 163,283 148% (53,283): B i Materials and Services 1,340,062 1,457,840 109% 17,000 22,901 135% 25,000 147% (8,00q TOTAL REQUIREMENTS 1,504,700 1,615,288 107% 127,000 186,183 147% 188,283 148% (61,283): TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfer In - TRT 11% 250,000 250,000 100% 75,000 75,000 100% E 75,000 100% Transfer Out - Fair & Expo (395,000) (250,000) 63% TOTAL TRANSFERS (145,000) - 0% 75,000 75,000 100% 75,000 100% FUND BALANCE Budget Actuals IV. Budget Actuals % Projection % $ Variance Beginning Fund Balance - 98,629 (47,461) r (47,461) (47,461). Resources over Requirements 145,000 (146,090) (75,000) (40,617) (42,717) 32,283, Net Transfers - In (Out) (145,000) 75,000 75,000 75,000 TOTAL FUND BALANCE - ($ 47,461) - ($13,078) ($15,178) A Advanced deposits for Fair 2021 B Personnel actuals include the full furlough of one employee in December, January & February "FS Budget to Actuals Report " Annual County Fair - Fund 616 CY21 YTD June 30, 2021 (unaudited) Fair 2021 Actuals to 2021 Fair 2020 Date Projection RESOURCES Gate Receipts $ - $ - $ - Carnival - - - Commercial Exhibitors (5,800) _ _ 62,050 62,050 Livestock Entry Fees - - - R/V Camping/Horse Stall Rental - 14,649 14,649 Merchandise Sales - - - Concessions and Catering - - - Fair Sponsorship (22,250) 13,400 13,400 TOTAL FAIR REVENUES $ (28,050) $ 90,099 $ 90,099 OTHER RESOURCES State Grant 53,167 - 53,167 Interest 11 (48) (95) Miscellaneous - - - TOTAL RESOURCES $ 25,127 $ 90,051 $ 143,170 REQUIREMENTS Personnel 154,640 89,902 167,882 Materials & Services 85,216 1,353 48,182 TOTAL REQUIREMENTS $ 239,856 ,, $ 91,255 $ 216,063 TRANSFERS Transfer In - TRT 1 % 162,750 37,250 74,750 Transfer Out - Fair & Expo - - (75,000) TOTAL TRANSFERS $ 162,750 $ 37,250 $ (250) Net Fair $ (51,979) $ 36,046 $ (73,143) Beginning Fund Balance on Jan 1 $ 3,285 $ (48,694) $ (48,694) Ending Balance $ (48,694) $ (12,648) $ (121,836) A Personnel reflects furlough plan that was in place in Jan 2021 qC°G{ Budget to Actuals Report Fair & Expo Capital Reserve - Fund 617 100.0% FY21 YTD June 30, 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 8,532 61% 8,533 61% (5,467): TOTAL RESOURCES 16,000 21,189 132% 14,000 8,532 61% 8,533 61% ; (5,467); REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Materials and Services 345,000 243,985 71% 235,000 16,910 7% 17,000 7% 218,000� Capital Outlay 1,017,775 180,946 18% 166,940 73,613 44% 75,000 45% 91,940� TOTAL REQUIREMENTS 1,362,775 424,931 31% 401,940 90,523 23% , 92,000 23% 309,940; TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In -TRT 1% 286,687 286,687 100% = 453,158 253,158 56% 408,316 90% (44,842)� A k t F f Transfers Out (300,000) (300,000) 100% - - TOTAL TRANSFERS (13,313) (13,313) 100% 453,158 253,158 56% ; ', 408,316 90% ; (44,842)' 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) (81,991) (83,467) 304,473, Net Transfers - In (Out) (13,313) (13,313) 453,158 253,158 �F 408,316 (44,842)� TOTAL FUND BALANCE $ 726,169 999% ; $ 1,208,442 $ 897,336 74% $ 1,051,018 87% ($157,424); A The balance of the 1 % F&E TRT is transferred to F&E reserves; the final transfer will be completed during year-end close ��`�� Budget to Actuals Report - o RV Park - Fund 618 FY21 YTD June 30, 2021 (unaudited) 100.0% Year Complete Fiscal Year 2020 Fiscal Year 2021 RESOURCES Budget Actuals % Budget AGtUals % Projection % $ Variance RV Park Fees < 31 Days 405,200 412,954 102% F t 400,200 576,889 144% 576,889 144% 176,689� A RV Park Fees > 30 Days ! 5,000 13,050 261% 12,000 13,886 116% < 13,886 116% 1,886 Interest on Investments 12,000 10,746 90% 7,600 1,636 22% 1,636 22% (5,964), Cancellation Fees 1 5,000 i 5,271 105% = 5,500 E 5,731 104% , I 5,731 104% 4 231 Washer / Dryer 4,000 5,913 148% 4,000 5,295 132% , _ 5,295 132% , 1,295� Vending Machines 3,000 1,821 61% 3,000 1,187 40% _ 1,187 40% (1,813)! B Miscellaneous 2,000 2,332 117% 2,250 2,438 108% _ = 2,438 108% = 188: Good Sam Membership Fee 1,500 476 32% 1,500 - 0% - 0% (1,500); C Good Sam Discounts - (7,109) 999% _ - - - C TOTAL RESOURCES 437,700 445,454 102% ; 436,050 607,062 139% ; 607,064 139% ; 171,014; REQUIREMENTS Budget ACtUals % Budget Actuals % Projection % $ Variance Materials and Services 318,273 281,699 89% 321,402 289,700 90% _ 292,260 91% 29,142 D Debt Service 222,100 221,810 100% = 222,500 221,874 100% _ 221,874 100% 626, TOTAL REQUIREMENTS 540,373 503,509 93% 543,902 511,573 94% ,' 514,134 95% 29,768' 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 20,000 80% f 20,000 80% (5,000)- E Transfer Out - RV Reserve (502,000) (502,000) 100% (621,628) (310,814) 50% r (509,865) 82% 111,763 F TOTAL TRANSFERS (307,000) (307,000) 100% ; (436,628) (130,814) 30% (329,865) 76% 106,763; FUND BALANCE Budget Actuals % Budget Actuals % Projection I% $ Variance Beginning Fund Balance c 560,000 592,992 106% 587,992 227,936 39% _ 227,936 39% ! (360,056)= Resources over Requirements (102,673) (58,056) (107,852) 95,489 92,930 200,782; ! Net Transfers - In (Out) (307,000) (307,000) c (436,628) rE (130,814) (329,865) 106,763 TOTAL FUND BALANCE $ 150,327 $ 227,936 152% ; $ 43,512 $ 192,611 443% ; ($ 8,999) -21% ; ($52,511); A 16,866 RV spaces, 43.59% utilization YTD. Prior year comparable was 11,974 RV spaces, 30.95% utilization YTD B Reduced due to reduction in space utilization C The Good Sam incentive program was discontinued during Fall 2019, D Budget reductions planned to offset projected revenue reductions. E Budgeted Transfer appropriations in the TRT Fund are less than the Transfer -In budget in the RV Park Fund F Projected transfer reduced due to actual Beg Working Capital coming in lower than budget; final transfer will be made during year-end close. AEs Budget to Actuals Report RV Park Reserve - Fund 619 FY21 YTD June 30, 2021 (unaudited) 100.0% 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 7,787 708% s 7,788 708% 6,68& TOTAL RESOURCES 12,550 3,801 30% ; 1,100 7,787 708% ; 7,788 708% ; 6,688; REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Materials and Services - 6,641 999% - Capital Outlay 100,000 1,694 2% A 100,000 0% .E 0% 100100& A TOTAL REQUIREMENTS ; 100,000 8,335 8% 100,000 0% 0% ; 100,000; TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfer In - RV Park Ops 502,000 502,000 100% 621,628 310,814 50% 509,865 82% (111,763), B TOTAL TRANSFERS 502,000 502,000 100% ; 621,628 310,814 50% ; 509,865 82% ; (111,763); FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance - 490,000 497,466 102% , � f 497,466 102% k 7,466 Resources over Requirements (87,450) (4,534) (98,900) 7,787 € 7,788 € 106,688<t Net Transfers - In (Out) 502,000 502,000 621,628 v 310,814 e € 509,865 r (111,763)� TOTAL FUND BALANCE $ 414,550 $ 497,466 120% ; $ 1,012,728 $ 816,067 81% ; $ 1,015,119 100% �. $2,391: A There were no capital purchases in FY21 g Projected transfer reduced due to actual Beg Working Capital coming in lower than budget; final transfer will be made during year-end close ES� 0G Budget to Actuals Report Risk Management - Fund 670 100.0% FY21 YTD June 30, 2021 (unaudited) Year Complete Fiscal Year 2020 Fiscal Year 2021 RESOURCES Budget Actuals % Budget ACtUals % Projection % $ Variance Workers' Compensation General Liability Property Damage Unemployment Vehicle Interest on Investments Claims Reimbursement Skid Car Training Process Fee- Events/ Parades Loss Prevention Miscellaneous TOTAL RESOURCES REQUIREMENTS Workers' Compensation General Liability Insurance Administration Property Damage Unemployment Vehicle TOTAL REQUIREMENTS 1,255,108 1,311,863 105% 1,188,848 1,224,408 103% : _ 1,224,408 103% _ 35,560� 1,072,326 1,055,486 98% 990,628 963,201 97% 963,201 97% i (27,427)� f i 392,923 395,921 t 101% = 373,698 14 373,548 100%, = 373,698 100% 323,572 304,607 94% s 323,572 315,619 98% 315,619 98% (7,953)� A 195,580 203,005 104% 218,185 222,266 102% 222,266 102% 4,081! I 137,000 150,197 110% = 87,200 100,030 115% < 100,030 115% f 12,830 82,000 460,881 562% 50,000 39,428 79% 40,000 80% (101000)! 34,000 34,830 102% 30,000 270 1% 270 1% (29,730)! 2,000 765 38% 1,500 810 54% s 810 54% t (690)= E 30 - 0% = 10 f £ - 0% 10 100% 500 12,967 999% 5 - 0% I - 0% (5)� B 3,495,039 3,930,523 112% 3,263,646 3,239,580 99% = 3,240,314 99% (23,332) Budget Actuals % Budget Actuals % Projection % $ Variance 1,460,000 713,047 49% 1,560,000 890,561 57% 900,000 58% 660,000, f 1,400,000 311,666 22% 1,100,000 413,528 fr 38% 600,000 � 55% 500,000; C 592,059 470,972 4 80% 584,104 408,320 70% 512,639 [ 88% 71,465; 400,236 701,454 175% 200,240 326,015 t K 163% 350,000 [ 175% _ f (149,760), D 130,000 63,289 49% 200,000 98,978 49% 110,000 55% 90,000! 150,000 f 179,835 120% 150,000 f 171,584 114% 180,000 120% _ (30,000) 4,132,295 2,440,263 59% 3,794,344 2,308,985 61% 2,652,639 70% 1,141,705` TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers Out - Vehicle Replace (6,918) (6,918) 100% (3,500) (3,500) 100% (3,500) 100% t TOTAL TRANSFERS (6,918) (6,918) 100% (3,500) (3,500) 100% ; (3,500) 100% FUND BALANCE Beginning Fund Balance E Resources over Requirements Net Transfers - In (Out) TOTAL FUND BALANCE Budget Actuals % Budget 6,100,000 7,193,407 118% r 7,000,000 (637,256) 1,490,260 (530,698) (6,918) (6,918) (3,500) $ 5,455,826 $ 8,676,750 159% ° $ 6,465,802 A Unemployment collected on first $25K of employee's salary in fiscal year B FY20 includes $12,962 in State reimbursements for COVID related costs. C General Liability claims are difficult to budget and predict D YTD actuals includes Property Insurance Premium, which is an annual expenditure Actuals % Projection % $ Variance 8,676,750 124% 8,676,750 124% 1,676,750- < 930,595 587,675 f 1,118,371 (3,500) t ;I (3,500) f - $ 9,603,845 149% $ 9,260,924 143% $2,795,122; I ES Budget to Actuals Report Health Benefits - Fund 675 FY21 YTD June 30, 2021 (unaudited) 100.0% Year Complete Fiscal Year 2020 Fiscal Year 2021 RESOURCES budget Actuals % Budget Actuals % Projection % $ Variance Internal Premium Charges 17,411,292 17,841,713 102% 17,831,938 18,580,799 104% < 18,580,799 104% = 748,861; COIC Premiums 1,967,021 1,670,202 85% 1,600,000 1,499,360 94% 1,499,360 94% E (100,640), Retiree / COBRA Premiums < 1,433,000 1,023,556 71% 1,035,000 958,664 93% 958,664 93% (76,336); Employee Co -Pay 1,041,120 1,060,127 102% 1,031,400 E� 1,205,713 117% , r E 1,205,713 117% = E 174,313, Interest 346,000 334,654 97% 216,200 193,598 90% 193,598 90% (22,602), Prescription Rebates 75,000 174,148 232% = 90,000 134,950 150% 134,950 150% 44,95& Claims Reimbursement & Other 45,000 386,585 859% 80,000 1,073 1% 1,073 1% (78,927)� TOTAL RESOURCES 22,318,433 22,490,985 101% 21,884,538 22,574,156 103% ; 22,574,157 103% ; 689,619 REQUIREMENTS Budget Actuals % Budget Actuals % projection 1% $; Variance Health Benefits 20,550,836 18,763,095 91% 19,937,274 18,021,210 90% 18,094,142 91% 1,843,132, A Deschutes On -Site Pharmacy 2,242,104 2,952,787 132% = 2,417,092 2,666,755 110% E 2,933,777 121% _ (516,685)� A Deschutes On -Site Clinic 1,141,691 1,084,574 95% 1,101,467 1,018,442 92% 1,098,442 100% 3,025! A Wellness 180,380 152,600 85% 164,340 149,120 91% 164,340 100% A TOTAL REQUIREMENTS 24,115,011 22,953,057 95% 23,620,173 21,855,528 93% 22,290,701 94% 1,329,472: FUND BALANCE budget Actuals % Budget Actuals % projection % $ Variance Beginning Fund Balance 16,106,294 16,563,905 103% r 15,323,729 16,101,833 105% , 16,101,833 105% 778,104 r t t Resources over Requirements (1,796,578) (462,072) (1,735,635) 718,629 283,456 2,019,091, f F E > Net Transfers - In (Out) - TOTAL FUND BALANCE t $ 14,309,716 $ 16,101,833 113% ; $ 13,588,094 $ 16,820,462 124% ; F $ 16,385,290 121% $2,797,196: A Amounts are paid 1 month in arrears Es `,° Budget to Actuals Report 911 - Fund 705 and 710 100.0% FY21 YTD June 30, 2021 (unaudited) Year Complete Fiscal Year 2020 Fiscal Year 2021 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Property Taxes - Current Yr Telephone User Tax Police RMS User Fees Contract Payments Interest Property Taxes - Prior Yr State Reimbursement User Fee Data Network Reimbursement Property Taxes - Jefferson Co. Miscellaneous TOTAL RESOURCES REQUIREMENTS 8,809,419 8,876,513 101% 9,113,459 9,350,147 103% _ 9,350,148 103% 236,689: A 900,000 � 1,053,847 117% = 1,106,750 1,023,131 92% 1,306,750 118% 200,0W B 250,000 386,751 r 155% 250,000 390,879 1� 156% 400,000 � 160% 150,000= 51,300 71,929 140% 157,252 136,638 87% 136,638 87% (20,614)� 157,000 184,668 118% 90,400 110,233 122% , 110,236 122% 19,836! 100,000 262,105 262% 90,000 152,893 170% E 152,893 170% F 62,893� 125,000 107,881 86% 83,000 116,881 141% , 116,881 141% , 33,881, C 73,680 135,243 184% 73,000 110,978 152% , 111,000 152% , 38,000; 55,000 96,232 175% 55,000 96,896 176% , t 97,000 176% , I 42,000 30,000 34,547 115% 33,637 36,598 109% , f 36,599 109% 2,96Z 11,951 70,966 594% 12,200 121,920 999% 1 122,061 999% 109,861 10,563,350 11,280,682 107% ; 11,064,698 11,647,193 105% ; 11,940,206 108% ; 875,508: Personnel Services Materials and Services 1 Capital Outlay TOTAL REQUIREMENTS Budget Actuals % Budget 7,462,575 6,980,012 94% 7,620,458 3,387,761 3,072,800 91% 3,476,381 1,400,000 669,792 48% 1,480,000 12,250,336 10,722,604 88% 12,576,839 Actuals % Projection % $ Variance 7,190,545 94% 7,190,546 94% 429,912 D 2,901,442 IF 83% 2,959,554 85% I 516,827; E 431,457 29% 454,583 31% 1,025,417, F 10,523,445 84% `. 10,604,683 84% 1,972,156: FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance � 7,753,706 8,604,816 111% - 8,341,418 9,162,894 110% 9,162,894 110% 821,476 1 Resources over Requirements (1,686,986) 558,079 (1,512,141) 1,123,748 1,335,523 2,847,664� I 1 Net Transfers - In (Out) - - f f TOTAL FUND BALANCE $ 6,066,720 $ 9,162,894 151% $ 6,829,277 $ 10,286,643 151% ; $10,498,418 154% $3,669,141; 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 Anticipating an increase in telephone tax from the State that was not budgeted; payment for Apr -June not received yet C State GIS reimbursements are received quarterly D Personnel savings from YTD average vacancy rate of 8.3% E Projection based on anticipated spending the remainder of FY21 F Several Capital projects are being carried over into FY22