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2023-299-Minutes for Meeting August 21,2023 Recorded 9/25/2023USES co oG2< I BOARD OF COMMISSIONERS 1300 NW Wall Street, Bend, Oregon (541) 388-6570 1:00 PM Recorded in Deschutes County CJ2023-299 Steve Dennison, County Clerk Commissioners' Journai 09/25/2023 1:39:36 PM V</Z� III�I�IIII"��II�IIII'II� III ill 2023-299 FOR RECORDING STAMP ONLY BOCC MEETING MINUTES MONDAY August 21, 2023 Allen Room Live Streamed Video Present were Commissioners Anthony DeBone, Patti Adair and Phil Chang. Also present were Deputy County Administrator Erik Kropp; Deputy County Administrator Whitney Hale; Assistant County Counsel Kim Riley; and BOCC Executive Assistant Brenda Fritsvold. This meeting was audio and video recorded and can be accessed at the Deschutes County Meeting Portal website www.deschutes.org/meetings. CALL TO ORDER: Chair DeBone called the meeting to order at 1:00 p.m. CITIZEN INPUT: • Don Senecal suggested the use of C-17 Globemaster planes owned and operated by the US Coast Guard to combat wildfires, saying this could significantly reduce tragedies as well as costs incurred to contract for such services. AGENDA ITEMS: Upcoming Oregon Department of Forestry Wildfire Hazard Map Meeting Will Groves, Planning Manager, said the Oregon Department of Forestry (ODF) and the Association of Oregon Counties (AOC) have scheduled a meeting in Klamath Falls on September 215t to present and take comments on the draft Wildfire Hazard Maps, which are expected to be released two weeks beforehand. Groves reviewed the multi -year process to develop these maps, which will assign classifications of BOCC MEETING AUGUST 21, 2023 PAGE 1 OF 5 low, medium and high risk to all properties across the state based on weather, climate, topography, and vegetation. Commissioner Chang clarified that the areas designated as "high hazard" will identify a large risk of ignition, not necessarily that significant damage would be incurred post -ignition. He said development may not be curtailed if defensible space requirements are met, and supported these efforts as acceptable government intrusion to protect communities. Commissioner DeBone said less fuel and less understory would decrease the threat of fires. Commissioner Adair supported the removal of juniper, which is an invasive and easily ignitable species that consumes water while crowding out bitterbrush which is a food source for mule deer. Commissioner Chang shared the goal of restoring the sage steppe and the forests to make the landscape more fire resilient. Adding that houses, fences and accessory structures are also potential fuel for fire, he said the built environment must be addressed as well as the natural one, for example by requiring fire-resistant building materials under certain circumstances. County Forester Kevin Moriarty was hesitant to tie wildfire risk statuses to a map, noting the potential for inaccuracies. Commissioner Adair said the State must improve its fire insurance plan to protect property owners. Commissioner Chang questioned how property owners will be credited for work done to harden their properties against fire risk. Groves said staff will return on September 18th to update the Board on this matter prior to the meeting in Klamath Falls. 2. Update from Northwest Policy Advocates Doug Riggs, lobbyist from Northwest Policy Advocates, recapped the 2023 legislative session which left several large bills unaddressed. He said the short 35-day session scheduled to begin in February will be preceded by interim hearings in September, November and January. The 2024 session bill filing deadline is in November; each legislator will be limited to two bills. Riggs suggested that the County work to coordinate a summit next spring instead of this October. BOCC MEETING AUGUST 21, 2023 PAGE 2 OF 5 Responding to Commissioner DeBone and Community Development Director Peter Gutowsky, Riggs anticipated that more discussions will take place regarding the need to implement clear and objective housing development standards and procedures. In response to Commissioner Chang, Riggs agreed it would be beneficial to invite Representative Tawna Sanchez to tour St. Charles before February. Responding to Commissioner Adair, Riggs agreed to research how the State's homeowners insurance plan can be improved. Commissioner Adair also advocated for more funding to manage juniper and to establish, deepen or relocate wells. Other topics raised were: funding for housing infrastructure and for an outdoor, sanctioned and managed shelter; exempting bonuses from pay equity considerations; funding for the Terrebonne Water District; and the need to allocate more resources for Medical Examiner services. 3. Treasury Report for July 2023 Bill Kuhn, County Treasurer, provided the Treasury Report for July 2023, noting that inflationary pressures remain for many in regards to food and housing costs. 4. Finance Report for July 2023 Robert Tintle, Chief Financial Officer, provided the Finance Report for July 2023. Community Development Director (CDD) Peter Gutowsky provided an update on current permit volumes and how these are impacting the department's revenues. Gutowsky said although building permit activity in June was robust, in the last few weeks numbers have dropped to levels experienced in 2014-2016. He said while the department continues to have significant reserve funds, it cannot rely extensively on those. In response to Commissioner DeBone, Sherri Pinner, Senior Management Analyst, said commercial permits are down and the department has experienced a 30% decrease in single family permits year -over -year. As these numbers are continuing to decline, CDD will adjust its year-end projections accordingly. Gutowsky added that it appears this kind of volatility is occurring across the state. He emphasized that the department is committed to maintaining its operational integrity and is carefully monitoring permit volumes and revenue. BOCC MEETING AUGUST 21, 2023 PAGE 3 OF 5 Responding to Commissioner Adair, Gutowsky confirmed that CDD is not planning to fill its three -plus vacant positions at this time. Commissioner Chang said the department will need adequate capacity to provide pre -application services to persons interested in adding an ADU to their property. Gutowsky agreed that if and when the Board adopts an ordinance allowing ADUs, CDD will embark on a public outreach campaign and be ready to respond to inquiries. Commissioner Adair spoke to the potential marketing opportunity for vacant lots that become eligible to build both a primary residence and an ADU. OTHER ITEMS: Commissioner DeBone reported his attendance at last Thursday's Coordinated Houseless Response Office meeting where he shared a report that had been produced under contract by a consultant to the Deschutes County Sheriff's Office (DCSO) regarding homeless persons and encampments. Commissioner Chang said while he had not yet had a chance to read the report, he was concerned about a product that would result from the very limited scope of work described in the contract. He wished that the DCSO had coordinated with other entities before entering into this contract for services. Commissioner Adair said Anthony Broadman has stated his support for the proposal to utilize the privately -owned Gales property for a managed campground. She referred to an upcoming meeting on Wednesday, after which she expected to hear from the State as to the availability of any property it owns which may be suitable for this use. Deputy County Administrator Whitney Hale announced that County College will begin its new session a week from tomorrow; Stephanie Robinson will share information at the Board's meeting this Wednesday. EXECUTIVE SESSION: None ADJOURN: Being no further items to come before the Board, the meeting was adjourned at 3:24 p.m. DATED this Day of 2023 for the Deschutes County Board of Commissioners. BOCC MEETING AUGUST 21, 2023 PAGE 4 OF 5 ANTHONY DEBONE, CHAIR ATTEST: .,.1-/ PATTI ADAIR, VICE CHAIR RECORDING SECRETARY v� PHIL CHANG, COMMISSIONER BOCC MEETING AUGUST 21, 2023 PAGE 5 OF 5 Date: August 21, 2023 To: Deschutes County Commissioners When a situation reaches a critical point, traditional methods of addressing the danger must be changed to protect life and property. Wildfires throughout the United States and beyond reflect a national and global concern. It is my contention that such tragedies can be reduced significantly. Primary Asset: Consider the C-17 Globemaster: The C-17 measures 174 feet long with a wingspan of 169 feet. It is powered by four Pratt and Whitney F 117-PW-100 turbofan engines. The design characteristics give it the capability to operate out of short runways and austere airfields carrying large payloads. It can land and take off from runways as short as 3,500 feet and only 90 feet wide. It is operated by a crew of three (pilot, co-pilot loadmaster), reducing manpower requirements, risk exposure and long-term operating costs. Cargo is loaded onto the C- 17 through a large aft ramp and door system. These crews are trained to perform at the top of their abilities in all manner of weather and combat conditions. Flying "under fire" is an integral part of their training. Maximum payload of the C-17 is 170,900 pounds (20,491 gallons of water). It has an unrefeuled range of 2,400 miles at a cruising speed of 450 knots (571 miles per hour). u Current squadrons are located in Tacoma, Washington, New Jersey, and South Carolina and can be deployed to any appropriate facility with support capabilities. Five Globemasters with 106,250 gallons of water or fire suppressants could provide saturation of a fire front and cause significant, temporary reduction of wind flow allowing immediate close -in ground operations. They could also be utilized to ferry critical equipment and personnel to and from fire locations as well as provide quick evacuation support if necessary as well as provision of civilian relief efforts. Operation and control: The United States Coast Guard has been protecting the shores, surrounding seas, and inland assets of our nation since 1790. They have a long and honored history of facing the worst, possible conditions and emerging victorious. The extension of those responsibilities of protecting lives and assets of our citizens during fire storms is a logical and compelling extension of duty. Total operation of the air arm of the fire fighting efforts involving C-17s should be entirely in their control, not obligated to adhere to Federal Air Authority regulations that impact private contractors regarding flying weather and limitations. While always working in cooperation with other pertinent Federal agencies and local authorities, the consistent leadership and protocols must be established and maintained. How much would taxpayers pay for that service? The fact is that the money is already in the US military budget for the acquisition, training and maintenance of these planes and their crews. The cost of re -fitting and fuel and water would be a fraction of the costs now being expended on contract planes. Each state and Federal agency would designate a similar and consistent amount to help maintain, deploy and operate these assets. Smaller plane and helicopter support can and should be used for immediate and local response when appropriate. However, when lives and property are in jeopardy, it is time to use the most effective means available and that is the C-17. Respectfull , Don e cal 61345 Fairfield Dr. Bend, OR. 97702 541-633-0854 dons97702@gmail.com vS ES CO G2� Q MEETING DATE: August 21, 2023 SUBJECT: Update from NW Policy Advocates BACKGROUND AND POLICY IMPLICATIONS: NW Policy Advocates, the County's lobbyist, will provide the Board a legislative update and discuss potential legislative priorities for the 2024 legislative session. BUDGET IMPACTS: None ATTENDANCE: Doug Riggs, NW Policy Advocates Whitney Hale, Deputy County Administrator 0T ES Co s BOARD OF COMMISSIONERS MEETING DATE: August 21, 2023 SUBIECT: Upcoming Oregon Department of Forestry Wildfire Hazard Map Meeting / SB 80 RECOMMENDED MOTION: N/A BACKGROUND AND POLICY IMPLICATIONS: Staff seeks Board of County Commissioners (Board) direction as it pertains to preparing and offering technical input for the Oregon Department of Forestry (ODF) September 21, 2023, Wildfire Hazard Map meeting. Draft maps are expected to be released two weeks prior for review. A follow-up meeting with the Board on September 13 or 18 may be appropriate. In 2022, ODF and Oregon State University (OSU) developed administrative rules and a statewide wildfire risk map required under Senate Bill (SB) 762. The rules, adopted by the Board of Forestry, established the criteria by which the map was developed, updated, and maintained. The map also showed what properties in Oregon fall within the wildland-urban interface (WUI), as defined by the Board of Forestry in rule in 2021. On August 4, 2022, the wildfire risk map released two months earlier, was temporarily withdrawn for further refinement. SB 80, passed in the 2023 Oregon legislative session, outlines changes that ODF is required to make to the map before it goes public again. ODF and the Association of Oregon Counties (AOC) will be hosting a Wildfire Hazard Map meeting for District 2 which includes Deschutes County, immediately following the AOC Fall District Meeting at 2:00pm on Thursday, September 21 in Klamath Falls. ODF plans on bringing maps to serve as a starting place for the September 21 meeting. It is anticipated they will provide the County with copies two weeks prior for review and to identify areas of concern. It is also expected ODF will also come ready to discuss any comments raised previously by affected counties. BUDGET IMPACTS: N/A ATTENDANCE: Will Groves, Planning Manager Peter Gutowsky, AICP, Director Kevin Moriarty, Deschutes County Forester Kyle Collins, Associate Planner L�O-N ES coG -COMMUNITY DEVELOPMENT MEMORANDUM TO: Deschutes County Board of Commissioners FROM: Will Groves, Planning Manager Peter Gutowsky, AICP, Director Kevin Moriarty, Deschutes County Forester DATE: August 21, 2023 SUBJECT: Upcoming Oregon Department of Forestry Wildfire Hazard Map Meeting / SB 80 I. Direction Staff seeks Board of County Commissioners (Board) direction as it pertains to preparing and offering technical input for the Oregon Department of Forestry (ODF) September 21, 2023, Wildfire Hazard Map meeting. Draft maps are expected to be released two weeks prior for review. A follow-up meeting with the Board on September 13 or 18 may be appropriate. II. Background In 2022, ODF and Oregon State University (OSU) developed administrative rules and a statewide wildfire risk map required under Senate Bill (SB) 762. The rules, adopted by the Board of Forestry, established the criteria by which the map was developed, updated, and maintained. The rules also: • Implemented five statewide wildfire risk classes of extreme, high, moderate, low and no risk, based on weather, climate, topography, and vegetation. • Developed a process in which a property owner may appeal a designation of wildfire risk class. • Determined a process in which a property owner is notified of risk assignment of high or extreme. • Developed maintenance criteria for the map. The map also showed what properties in Oregon fall within the wildland-urban interface (WUI), as defined by the Board of Forestry in rule in 2021. OSU developed the map based on the rules adopted by the Board of Forestry and the best data available. The map showed the assigned risk classification for every tax lot in the state. Those properties that were both within the WUI and classified as high or extreme risk were to have received written notification from ODF and would have been subject to future changes to defensible space and residential building codes (R327 - fire hardening). There were also to have been changes to statewide land use planning programs, local plans, and zoning codes. On August 4, 2022, the wildfire risk map released two months earlier, was temporarily withdrawn for further refinement. These refinements were intended to incorporate feedback from more than 2,000 Oregonians received during the public engagement process. SB 80, passed in the 2023 Oregon legislative session, outlines changes that ODF is required to make to the map before it goes public again. The bill changed the name of the map from "Wildfire Risk Map" to "Wildfire Hazard Map." It also reduced the score categories from the original five to three: low, medium and high hazard and forbids insurance companies from using the map to set insurance rates. The new roll out of the map does not have a deadline for completion, however it is anticipated for spring 2024. ODF officials say they are still in planning phases and will be conducting extensive public hearings across the state to gather input. ODF and the Association of Oregon Counties (AOC) will be hosting a Wildfire Hazard Map meeting for District 2 which includes Deschutes County, immediately following the AOC Fall District Meeting at 2:OOpm on Thursday, September 21 in Klamath Falls.' SB 80 states in Section 1(12): ... to ensure that local characteristics in each area of this state are considered in the mapping process and before the draft map is released, the department shall meet with County Commissioners and the county commissioners' staff in eight in -person meetings throughout this state. Legislative Intent for "county commissioners' staff' included County Planning Directors, Emergency Managers, and County Administrators. SB 80 goes on to say that after ODF meets with county commissioners and staff, they will have public hearings and opportunities for Oregonians to comment on the map. Then counties will have one additional meeting with the Department after those public meetings occur to review the latest map iteration. ON plans on bringing maps to serve as a starting place for the September 21 meeting. It is anticipated they will provide the County with copies two weeks prior for review and to identify areas of concern. It is also expected ON will also come ready to discuss any comments raised previously by affected counties. District 2 includes Crook, Deschutes, Harney, Jefferson, Klamath, and Lake counties. -2- BOARD OF COMMISSIONERS MEETING DATE: August 21, 2023 SUB ECT: Treasury Report for July 2023 ATTENDANCE: Bill Kuhn, County Treasurer DATE: TO: FROM: SUBJECT: E S C,,o August 10, 2023 Board of County Commissioners Bill Kuhn, Treasurer Treasury Report for July 2023 MEMORANDUM Following is the unaudited monthly treasury report for fiscal year to date (YTD) as of July 31, 2023. Treasury and Investments • The portfolio balance at the end of July was $258.4 million, a decrease of $15.5 million from June and a decrease of $9.9 million from last year (July 2022). • Net investment income for July was $516,431 approximately $346K more than last month and $323.6K greater than July 2022. YTD earnings of $516,431 are $323,647 more than the YTD earnings last year. • All portfolio category balances are within policy limits. • The LGIP interest rate increased to 4.30% during the month of July. Benchmark returns for 24-month and 36- month treasuries are up from the prior month by 1 basis points and 2 basis points respectively. • Average portfolio yield is 2.38% which is higher than the prior month's average of 2.28%. • The portfolio weighted average time to maturity is 1.12 years, down slightly from 1.13 years in June. Deschutes County ,646llrwestm,eiitPo tfolioAs07/31/202 Portfolio Breakdown: Par Value by Investment Type `, Municipal Debt $ 42,675,000 16.5% Corporate Notes 37,821,000 14.6% Time Certificates 1,245,000 0.5% U.S. Treasuries 57,000,000 22.1 % Federal Agencies 93,795,000 36.3% LGIP 15,133,844 5.9 % First Interstate (Book Balancr 10,808,731 4.2% Total Investments $ 258,478,574 100.0% Total Portfolio: By Investment Type First hterstate Municipal Debt Bank 16.5 % zji022e1% Corporate Notes 14.6% Time Certifi0.5% S. Trasuries (Portfolio by Broker, $80 y $69.3 g $60 $39.7 $41.0 $43.7 $40 $20 $6.7 $32.2 DA Robert W Great Moreton Piper Castle Oak Davidson Baird & Cc Pacific Capital Sandler Securities Markets Investment Income Jui-23 Y-T-D Tota I Investment income $ 521,431 $ 521,431 Less Fee: $5,000 per month (5,000) (5,000) Investment Income - Net $ 516,431 $ 616,431 Prior Year Comparison Jul-22 192,784 $ 192,784 Gate o `Maximums: Yield Percentages U.S. Treasuries 100% Current Month Prior Month LGIP($56,763,000) 100% FIB/LGIP 4.30% 4.05% Federal Agencies 100% Investments 2.17% 2.03% Banker's Acceptances 25% Average 2.38% 2.28% Time Certificates 50% Municipal Debt 25% _ Benchmarks Corporate Debt 25% _ 24 Month Treasury 4.88% LGIP Rate 4.30% Maturity earl 36 Month Treasury 4.51 Max Weighted Average 3.29 1.12 I Term1 Minimum Actual 0 to 30 Days 10 % 14.5% Under 1 Year 25% 45.5% Under 5 Years 100% 100.0% Other Policy Actual Corp Issuer 5% 2.5% Callable 25% 18.1% Weighted Ave. AA2 AA1 Investment Activit �Purichasesin Month $ 5000ales/Redemptions in Month $ 9:500,000 5.501/ 5.00% 4.50% 4.00% 3.50% 3.00% 2.500/ 2.00o/ 1.50% 1.00% 0.50% 0.00% 400,000,000 350,000,000 300,000,000 250,000,000 200,000,000 150,000,000 100,000,000 50,000,000 24 Month Historic Investment Returns Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul — County Rate ® 2 Year Treasury Rate — Corporate Bond Rate LGIP Rate Three Year Portfolio Balance Jul-20 Sep-20 Nov-20 Jan-21 Mar-21 May-21 Jul-21 Sep-21 Nov-21 Jan-22 Mar-22 May-22 Jul-22 Sep-22 Nov-22 Jan-23 Mar-23 May-23 Jul-23 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 Five Year Maturity Distribution Schedule Jul-23 Oct-23 Jan-24 Apr-24 Jul-24 Oct-24 Jan-25 Apr-25 Jul-25 Oct-25 Jan-26 Apr-26 Jul-26 Oct-26 Jan-27 Apr-27 Jul-27 M M M M M M m m mm NN :N N. 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C N O m m m m m' m m m m io m m m m m m oaa aaaaaa aaaa,aaaa ._.. N o:rn rn r N.cV rn o _r rn rn -r O I� M M t0 O (O. V O N.M M tO.M w T R V V N N N w N N N N N T O O:O O O O'O O O O:O O O O.O O O O d N NN N N N:N N N NN N N N:N N N N. tO ❑ MM M ` W.� N `— W �.W a— .— � cA l9 cA a— : t0 tD d N N':N N N N.N N N N:N N N NN N N N:O O L �d„ N.N :N N N N.N N NN:.N NN.N N N N .N 1� N a `d z °mm' cam wmmU 2 � o m 0 � 000 3 >- co wU w w w � I- 2� m m U U.z z� aa. W:J J W p m OI LL LL U U W O J J'.O JO JO JO d' 2 ! d d !n cn a W � O � 0 U U U� U. o o z z o F- co 0 o o'a. d }}y}} cnUU��..0 N YScn<n �. Z z.z z mY'm 0.QD E E O O:Z I 11K 0) o.'> 0UooaOU �Uw OO N O m me 1 O�zrr_ c &Wcncn02n K�z>zz02 a0 ti w m O O O O O m a a 2i:2i m U F- m �'.J.w a v H'i > v w o LCLL m ='� rr w> o':w v N Z U U U> p_ Q U 'S U O C9 m w Y> O O L) O M M M r O) w w 7 Cl) �%O w w w 0 0 (O CO r r,� Ln O N r d' M w :fn w w w w w N:tO m m V.N w O N.cD c O w w eD'..w w w M'.:M M M M.10 w rn M:.w O m M"..j-:} w.m w w.w r'.r.r rrr Ln r w'..w rn rn rn':cncn d > z Zz Z Z zz Z z zz Z Z zz z z Z,d 'N > BOARD OF COMMISSIONERS MEETING DATE: August 21, 2023 SUBJECT: Finance Report for July 2023 ATTENDANCE: Robert Tintle, Chief Financial Officer L�01 E S CO MEMORANDUM DATE: August 21, 2023 TO: Board of County Commissioners FROM: Robert Tintle, Chief Financial Officer SUBJECT: Finance Report for July 2023 Following is the unaudited monthly finance report for fiscal year to date (YTD) as of July 31, 2023. Budget to Actuals Report General Fund • Revenue YTD in the General Fund is $683.5K or 1.5% of budget. By comparison, last year revenue YTD was $858.6K and 2.0% of budget. • Expenses YTD are $3.6M and 7.9% of budget. By comparison, last year expenses YTD were $3.3M and 7.6% of budget. • Beginning Fund Balance is $13.3M or 96.3% of the budgeted $13.8M beginning fund balance. JV 's c C o u r Fund Select all (Blank) 001 - General Fund 010 - Assmt-Clerk... 020 - Code Abate... 030 - Comnn Unity ... 040 - Court Techn... 050 - Economic D... 060 - General Co... 070 - General Co... 090 - Project Dev... 1 20- Law Library 130 - Park Acquisi... 132 - Park Develo... Monthly GL Peri... 0 1 $12.2 M (Blank) ,ty Wide Financial Dashboard 001 - General Fund 8.3% Year Complete Budget to Actuals Requirements Resources Beginning Working Capital Budget to Actuals by Category *Actuals •Budget OProjection ;zoo+ $3.6M $683.5K f$13.3M Sao,A 1151ht coO s"IA1 toots $130M 7.9% 1.5% 96.3% >or.+ han>f�r�0ut Personnel Capital Monthly Expenditures 7.9% Projected Ending Working Capital Approved FTE ga1,t % of last year budget SOM OM 121.86 o 2 a e s Iu Iz 0 Last Year Actuals *Current Year Actuals All Maior Funds Monthly Revenues 2.0% of last vear budqet 5 10 ®Last Year Actuals *Current Year Actuals $0111 slum *Budget O Projection VACANT 5()FILLED 90n, 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 July 31, 2023. Position Control Summary Position Control Summary FY24 July - June Percent Org Jul Aug Sep Oct Nov Dec Jan Feb Mar April May June Unfilled 'Assessor Filled 31,63 Unfilled 3,63 '.10.29% Clerk Filled 9,48 Unfilled 1.00 9.54% SOPTA Filled 0.52 Unfilled 0.00% DA Filled 57,90 Unfilled 3.20 5.24% Tax Filled 6.50 Unfilled 0.00% I Veterans' Filled 5.00 Unfilled - 0.00% Property Mgmt Filled 2.00 Unfilled 1.00 <33.33% Total General Fund Filled 113,03 Unfilled 8.83 - - - 7.25% Justice Court Filled 4,60 Unfilled 0.00% Community Justice Filled 45.00 Unfilled 4.00 8.16% Sheriff Filled ' 233.75 Unfilled '. 37.25 -13.75% Houseless Effort Filled 1.00 Unfilled 1.00 50.00% Health Srvcs Filled 381.55 Unfilled 33.25 8.02% CDD Filled 54.80 Unfilled 3.20 5.52% Road Filled 57.00 Unfilled 5.00 8.06% Adult P&P Filled 33.75 Unfilled 6.00 15.09% Solid Waste Filled a 29.00 Unfilled 12,00 Y29.27% Victims Assistance Filled 6.50 Unfilled 3.00 31.58% GIS Dedicated Filled 2,00 Unfilled - 0.00% Fair & Expo Filled 11.75 Unfilled 5.75 32.86% Natural Resource Filled 2.00 Unfilled 0.00% ISF- Facilities Filled 23.75 Unfilled 3.00 1121% ISF -Admin 'Filled 9,75 Unfilled - 0,00% ISF -BOCC Filled 3.00 Unfilled - 0.00% ISF - Finance Filled 12,00 Unfilled 1.00 '' 7.69% ISF - Legal Filled 7.00 Unfilled - 0.00% ISF -HR Filled 8.80 Unfilled 1.20 .12.00% ISF - IT Filled 17.00 Unfilled 0.00% ISF - Risk r Filled 3.25 Unfilled - 0.00% 911 Filled 53.00 Unfilled 7.00 11.67% Total: Filled 1,113.28 - - - - - - - - - - - Unfilled 131.48 - - - - - - - - - - - Total 1,244.76 - - - - - - - - - - - %Unfilled 10.56% 10.56% oy VIESC Budget to Actuals - Countywide Summary C�I_w All Departments FY24 YTD July 31, 2023 (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 TOTALRESOURCES REQUIREMENTS 001 - General Fund 030 - Juvenile 160/170 - TRT 200 -American Rescue Fund 220 - Justice Court 8.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals % Budget Actuals % Projection % 43,472,708 42,746,941 98% ; 44,029,037 675,360 2% ; 44,029,037 100% ; 1,010,203 995,585 99% ; 1,014,168 (539) 0% ; 1,014,168 100% ; 13,631,282 12,748,688 94% ; 12,751,790 1,474,120 12% ; ; 12,752,090 100% ; 105,186 26,783,955 999% ; 2,630,533 24,966 1% ; 2,630,533 100% ; 525,032 49,577,055 57,787,985 11,675,519 24,889,063 6,134,018 1,943,063 518,001 99% ; 50,489,897 102% ; 59,416,909 103% ; 9,455,469 81 % ; 25,609,987 103% ; 6,295,372 103% ; 782,549 40% ; 14,503,499 13,899,874 96% 1,738,534 2,260,708 130% 1,969,380 2,359,790 120% 7,414 317,269 999% 525,540 58,332,752 59,570,414 10,460,840 26,673,711 5,535,606 2,179,426 15,995,411 2,343,500 2,324,117 64,800 37,417 7% 512,984 1% 2,347,825 4% 664,259 6% 2,102,445 8% ; 1,195,143 22% ; 59,239 3% ; 1,720,499 11% ; 231,605 10% ; 299,074 13% ; 5,685 9% ; 642,252 579,826 90% ; 530,800 37,382 7% ; 6,298 21,589 343% ; 34,300 2,928 9% ; 3,311,477 3,297,596 100% ; 3,364,344 343,901 10% ; 23,658,700 25,338,703 107% ; 30,654,045 1,651,074 5% ; 13,744,678 13,621,258 99% 14,034,323 48,415 0% ; 62,651,873 64,855,140 104% ; 81,637,214 4,640,641 6% ; 332,985,219 362,395,107 109% ; 374,686,671 18,074,421 5% ; v 525,540 100% ; 58,332,752 100% ; 59,631,159 100% ; 9,771,230 93% ; 26,711,594 100% ; 5,535,606 100% ; 2,192,342 101% ; 15,995,411 100% ; 2,343,500 100% ; 2,348,867 101% ; 64,800 100% ; R 530,800 100% ; 34,300 100% ; 3,364,344 100% ; 30,654,045 100% ; 14,034,323 100% ; 81,437,214 100% ; 373,933,655 100% ; Fiscal Year 2023 Fiscal Year 2024 Budget Actuals % Budget Actuals % Projection % 24,337,373 22,739,766 93% ; 24,716,878 1,892,028 8% ; 24,716,878 100% ; 7,928,538 7,496,901 95% ; 8,481,279 481,158 6% ; 8,481,279 100% ; 13,123,218 11,822,974 90% ; 6,902,223 3,035,853 44% 6,902,223 100% ; 23,129,361 14,3929370 62% 12,326,272 64,661 1% ; ; 12,326,272 100% ; 766,183 742,670 97% ; 822,370 59,520 7% ; 822,370 100% ; OTESC0G;' Budget to Actuals - Countywide Summary All Departments FY24 YTD July 31, 2023 (unaudited) 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 60,415,533 70,979,127 11,233,304 16,188,996 7,575,910 28, 387,166 11,754,672 3,098,054 1,972,030 870,000 594,181 100,000 5,887,806 31,769,217 17,709,497 108,884,843 58,360,286 97% 65,642,097 62,226,387 88% 71,046,434 9,463,610 84% 10,269,561 13,820,320 85% 17,124,761 6,776,585 89% ; 7,526,032 16,897,136 60% 23,772,827 10,769,078 92% ; 14,355,234 3,336,832 108% ; 3,734,327 2,067,400 105% ; 2,582,856 461,107 53% 1,090,000 498,137 84% ; 617,131 5,532 6% 174,000 2,923,701 50% 4,744,447 29,822,172 94% 32,587,213 13,453,030 76% 15,113,760 63,430,437 58% 93,357,006 8.3 % Year Complete 3,820,162 6% ; 65,642,097 100% ; 3,842,483 5% ; 71,541,433 101% ; 602,037 6% ; ; 10,084,176 98% ; 1,169,653 7% `, 17,124,761 100% ; 431,911 6% ; 7,526,032 100% ; 11,064 0% ; ; 23,772,827 100% ; 362,719 3% ; ; 14,355,234 100% ; 196,171 5% ; 3,734,327 100% ; 702,629 27% ; 2,582,856 100% ; 22,700 2% ; 1,090,000 100% ; 17,283 3% s 617,131 100% ; - 0% ; 174,000 100% ; 906,533 19% 4,844,197 102% ; 184,553 1% ; 32,587,213 100% ; 1,113,641 7% ; 15,113,760 100% ; 884,609 1% ; 93,157,006 100% ; TOTAL REQUIREMENTS ; 446,705,009 351,506,433 79% ; 416,986,708 19,801,370 5% ; ; 417,196,072 100% ; \)TES`°G2� Budget to Actuals - Countywide Summary All Departments _ $ 3% FY24 YTD July 31, 2023 (unaudited) Year Complete Fiscal Year 2023 Fiscal Year 2024 TRANSFERS Budget Actuals % Budget Actuals % Projection % 001 - General Fund (20,871,416) (20,849,810) 100% ; (20,896,159) (1,691,646) 8% ; ; (20,896,159) 100% ; 030 - Juvenile 6,452,997 6,452,997 100% ; 6,678,013 560,250 8% 6,678,013 100% ; 160/170 - TRT (6,021,446) (5,913,876) 98% (8,575,254) (556,225) 6% ; (8,575,254) 100% ; 200 - American Rescue - - ; (5,022,145) (4,655,478) 93% ; (5,022,145) 100% ; Fund 220 - Justice Court 263,217 263,217 100% ; 364,688 30,390 8% 364,688 100% ; 255 - Sheriff's Office 3,448,587 3,449,109 100% ; 3,378,587 304,315 9% ; 3,378,587 100% ; 274 - Health Services 8,007,942 6,832,738 85% ; 7,796,456 570,689 7% 7,796,456 100% ; 295 - CDD (911,585) (835,505) 92% 466,530 (8,959) -2% ; 296,331 64% ; 325 - Road (12,330,136) (12,330,136) 100% ; (12,700,000) - 0% ; (12,700,000) 100% ; 355 - Adult P&P 267,532 267,532 100% ; 460,950 38,413 8% ; 460,950 100% ; 465 - Road CIP 14,230,313 12,238,662 86% ; 12,500,000 - 0% ; ; 12,500,000 100% ; 610 - Solid Waste (5,299,665) (3,453,962) 65% (2,613,962) (1,163) 0% ; ; (2,613,962) 100%: 615 - Fair & Expo 704,127 621,828 88% ; 875,681 72,973 8% ; 875,681 100% ; 616 - Annual County Fair (156,706) 1156,7061 100% ; 134,503) (2,8751 8% (34,503) 100% 617 - Fair & Expo Capital 1,149,827 1,114,557 97% ; 824,187 160,347 19% ; 824,187 100% ; Reserve s 1 i 1 618 - RV Park I (81,566) (81,750) 1 100% ; 128,436 (2,631) -2% ; 128,436 100% ; 619 - RV Park Reserve 261,750 261,750 100% ; 51,564 4,297 8% ; 51,564 100% 670 - Risk Management (3,500) (3,500) 100% ; (3,500) (291) 8% (3,500) 100% ; 705 - 911 (59,900) (59,900) 100%: - - - 999 - Other 10,959,373 12,182,756 111% ; 16,320,431 5,177,594 32% 16,490,630 101% ; TOTAL TRANSFERS 9,745 - 0 - - - \31ES`0G�� Budget to Actuals - Countywide Summary All Departments FY24 YTD July 31, 2023 (unaudited) ENDING FUND BALANCE 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 TOTAL FUND BALANCE 8.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals % Budget Actuals Projection % 11,239,637 13,005,192 116% ; 12,242,000 10,401,237 ; 12,242,000 100% ; 634,663 1,473,807 232% ; 710,902 1,704,440 836,789 118% ; 4,000,000 4,487,370 112% ; 1,999,500 2,375,339 1,999,800 100% ; - 12,499,682 999% ; - 7,832,221 - 22,066 38,548 175% ; 67,858 8,287 67,858 100% ; 7,024,650 10,741,005 153% ; 9,254,393 10,114,642 9,254,393 100% ; 6,045,519 17,965,909 297% ; 7,737,952 18,273,936 8,403,720 109% ; 1,627,134 1,325,310 81% ; 1,975,730 1,533,596 1,305,347 66% ; 2,262,898 7,265,887 321 % ; 2,370,201 8,384,761 4,338,803 183% ; 1,925,640 3,025,223 157% ; 1,470,524 3,922,657 1,591,536 108% ; 12,334,484 23,347,907 189% ; 9,918,979 23,396,081 14,267,422 144% ; 556,359 2,743,496 493% ; 1,442,600 4,215,832 1,885,430 131% ; 315,960 541,223 171% ; 238,854 772,789 238,854 100% ; 225,358 521,538 231% 1,587,183 2,780,159 175% 82,920 166,476 201 % 1,340,766 1,469,743 110% 5,107,351 9,315,333 182% 3,815,139 6,820,722 179% 8,926,080 12, 817, 032 144% 56, 596, 539 108,703, 855 192% 125,670,346 241,055,418 192% 245,910 119,880 270,660 110% 2,391,825 2,880,961 2,391,825 100% ; 135,220 186,889 9 1 211,526 B 156% ; 1,284,317 1,476,782 1,284,317 100% 6,616,397 8,763,755 7,843,325 119% ; 3,809,575 7,607,012 3,809,575 100% ; 12,122,906 11,964,955 12,122,906 100% ; 105,557,249 118,121,094 ; 107,678,133 102% ; 181,592,892 244,057,147 ; 192,044,218 106% ; \)IES c0G�< Budget to Actuals Report General Fund - Fund 001 FY24 YTD July 31, 2023 (unaudited) 8.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Property Taxes - Current 34,467,173 34,606,785 100% = 37,400,000 - 0% 37,400,000 100% a A Property Taxes - Prior 301,000 330,065 110% 318,000 53,382 17% _ 318,000 100% Other General Revenues 3,591,874 4,075,503 113% 3,180,844 512,188 16% 0 3,180,844 100% Assessor 964,246 713,692 74% 775,350 2,032 0% e a 775,350 100% a Clerk 2,298,566 1,396,276 61% 1,259,595 99,371 8% 1,259,595 100% BOPTA 14,588 9,434 65% 10,200 - 0% ! 10,200 100% District Attorney 1,183,942 1,097,395 93% ! 552,048 - 0% 552,048 100% Tax Office 221,483 120,714 55% 136,000 3,553 3% 136,000 100% Veterans 214,836 182,018 85% 182,000 - 0% 182,000 100% B Property Management 215,000 215,058 100% 215,000 5,833 3% ' 215,000 100% C TOTAL RESOURCES 43,472,708 42,746,941 98% 44,029,037 675,360 2% ; 44,029,037 100% ; REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Assessor 5,910,478 5,394,086 91% 6,189,597 495,913 8% a 6,189,597 100% Clerk ! 2,432,710 2,097,784 86% 2,351,515 102,239 4% a 2,351,515 100% BOPTA 92,177 82,482 89% 97,522 11,130 11% _ 97,522 100% District Attorney 10,979,839 10,595,707 97% a 11,630,172 983,288 8% 11,630,172 100% i Medical Examiner 438,702 320,660 73% 374,224 705 0% 374,224 100% Tax Office 905,262 834,047 92% 1 940,770 87,692 9% 940,770 100% Veterans 809,390 758,852 94% ! 840,104 45,012 5% 840,104 100% Property Management 508,359 418,403 82% 539,558 26,423 5% s 539,558 100% Non -Departmental 2,260,456 2,237,744 99% 1,753,416 139,626 8% a 1,753,416 100% -� TOTAL REQUIREMENTS ; 24,337,373 22,739,766 93% ; 24,716,878 1,892,028 8% 24,716,878 100% ; TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In 260,000 260,000 100% 97,290 8,107 8% 97,290 100% = D Transfer Out - General County (4,983,197) (4,983,197) 100% (4,430,707) (369,225) 8% a (4,430,707) 100% Reserve Transfers Out (16,148,219) (16,126,613) 100% (16,562,742) (1,330,528) 8% _ (16,562,742) 100% TOTAL TRANSFERS (20,871,416) (20,849,810) 100% ; (20,896,159) (1,691,646) 8% ; (20,896,159) 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 12,975,718 13,847,828 107% 13,826,000 13,309,552 96% _ 13,826,000 100% 0- E Resources over Requirements 19,135,335 20,007,175 19,312,159 (1,216,669) ' 19,312,159 0 Net Transfers - In (Out) (20,871,416) (20,849,810) (20,896,159) (1,691,646) a (20,896,159) TOTAL FUND BALANCE $ 11,239,637 $ 13,005,192 116% ; $ 12,242,000 $ 10,401,237 85% $ 12,242,000 100% ; $0; A Current year taxes received primarily in November, February and May B Oregon Dept. of Veteran's Affairs grant reimbursed quarterly C Interfund land -sale management revenue recorded at year-end D Final payment to the General Fund from Finance Reserves for ERP Implementation E Final Beginning Fund Balance will be determined after the final close of FY23 ESCpG�< Budget to Actuals Report Juvenile - Fund 030 8.3% FY24 YTD July 31, 2023 (unaudited) Year Complete Fiscal Year 2023 Fiscal Year 2024 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance OYA Basic & Diversion 525,049 407,250 78% m 476,611 - 0% _ ; 476,611 100% ODE Juvenile Crime Prev i 123,000 107,720 88% 106,829 - 0% a 106,829 100% Leases : 86,000 90,228 105% 90,228 7,820 9% _ 90,228 100% a Gen Fund -Crime Prevention 89,500 89,500 100% 89,500 0% a 89,500 100% m Inmate/Prisoner Housing 55,000 127,050 231% ; 75,000 0% 75,000 100% DOC Unif Crime Fee/HB2712 49,339 50,462 102% 52,000 (12,616) -24% = a 52,000 100% Miscellaneous 42,500 62,458 147% 46,500 125 0% 46,500 100% Interest on Investments 6,815 29,441 432% 37,500 3,031 8% a 37,500 100% OJD Court Fac/Sec SB 1065 15,000 13,074 87% 15,000 1,101 7% 15,000 100% Food Subsidy 10,000 13,116 131% 10,000 - 0% ! 10,000 100% Revenue Not Assigned 10,000 - 0% , 10,000 100% s Contract Payments 8,000 5,285 66% 5,000 - 0% 5,000 100% TOTAL RESOURCES 1,010,203 995,585 99% ; 1,014,168 (539) 0% ; 1,014,168 100% ; REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 6,292,271 5,995,923 95% 6,872,231 371,605 5% a 6,872,231 100% Materials and Services 1,527,992 1,394,492 91% ! 1,599,048 109,553 7% s 1,599,048 100% 8 Capital Outlay 108,275 106,487 98% 10,000 - 0% 10,000 100% TOTAL REQUIREMENTS 7,928,538 7,496,901 95% 8,481,279 481,158 6% 8,481,279 100% TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In- General Funds 6,529,064 6,529,064 100% 6,798,630 566,551 8% 6,798,630 100% Transfers Out - - (45,000) - 0% (45,000) 100% ' Transfers Out-Veh Reserve (76,067) (76,067) 100% _ (75,617) (6,301) 8% (75,617) 100% TOTAL TRANSFERS 6,452,997 6,452,997 100% ; 6,678,013 560,250 8% 6,678,013 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 1,100,001 1,522,125 138% 1,500,000 1,625,887 108% _ 1,625,887 108% 125,887= A Resources over Requirements (6,918,335) (6,501,316) (7,467,111) (481,697) (7,467,111) 0 Net Transfers - In (Out) 6,452,997 6,452,997 o 6,678,013 560,250 of 6,678,013 TOTAL FUND BALANCE $ 634,663 $ 1,473,807 232% ; $ 710,902 $ 1,704,440 240% $ 836,789 118% ; $125,887; A Final Beginning Fund Balance will be determined after the final close of FY23 �3'TES ` �� Budget to Actuals Report ..�,� TRT - Fund 160/170 g 3% FY24 YTD July 31, 2023 (unaudited) Year Complete Fiscal Year 2023 Fiscal Year 2024 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Room Taxes 13,580,874 12,652,871 93% 12,630,000 1,465,756 12% 12,630,000 100% ^A Interest on Investments 50,408 95,656 190% ! 121,790 8,183 7% 121,790 100% r Miscellaneous ' - 161 - 181 300 300e TOTAL RESOURCES 13,631,282 12,748,688 94% 12,751,790 1,474,120 12% 12,752,090 100% ; 300; REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance COVA 3,675,886 3,418,320 93% 3,378,641 - 0% 3,378,641 100% , B Grants & Contributions 5,600,000 4,600,000 82% ! 3,000,000 3,000,000 100% 3,000,000 100% C Administrative 225,508 183,956 82% 262,395 14,305 5% 262,395 100% Interfund Charges 3,574,573 3,574,573 100% f 213,587 17,799 8% s 213,587 100% Software 47,251 46,125 98% 47,600 3,750 8% 47,600 100% TOTAL REQUIREMENTS 13,123,218 11,822,974 90% 6,902,223 3,035,853 44% 6,902,223 100% ; TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfer Out - RV Park (20,000) (20,000) 100% (20,000) (1,666) 8% _ _ (20,000) 100% Transfer Out - Annual Fair (75,000) (75,000) 100% (75,000) (6,250) 8% (75,000) 100% a Transfer Out - Justice Court (263,217) (263,217) 100% (364,688) (30,390) 8% (364,688) 100% Transfer Out - Health (418,417) (418,417) 100% (368,417) (30,701) 8% (368,417) 100% Transfer Out - F&E Reserve (501,683) (466,413) 93% (462,119) (38,509) 8% (462,119) 100% a D Transfer Out - General County (723,720) (60,310) 8% a (723,720) 100% Reserve Transfer Out - F&E (1,091,342) (1,019,042) 93% (1,009,023) (84,084) 8% s a (1,009,023) 100% Transfer Out - Courthouse Debt - (1,900,500) - 0% ° (1,900,500) 100% Service Transfer Out - Sheriff (3,651,787) (3,651,787) 100% (3,651,787) (304,315) 8% a (3,651,787) 100% TOTAL TRANSFERS ; (6,021,446) (5,913,876) 98% ; (8,575,254) (556,225) 6% (8,575,254) 100% FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 9,513,382 9,475,532 100% 4,725,187 4,493,297 95% a 4,725,187 100% 0. E Resources over Requirements 508,064 925,714 5,849,567 (1,561,733) 5,849,867 300- Net Transfers - In (Out) (6,021,446) (5,913,876) (8,575,254) (556,225) , (8,575,254) TOTAL FUND BALANCE , $ 4,000,000 $ 4,487,370 112% ; $ 1,999,500 $ 2,375,339 119% ; ; $ 1,999,800 100% ; $300, A Trending lower than last year B Payments to COVA based on a percent of TRT collections C Includes contributions of $2M to Sunriver Service District and $1 M to Mt. Bachelor D The balance of the 1 % F&E TRT is transferred to F&E reserves E Final Beginning Fund Balance will be determined after the final close of FY23 o`�u1ES C-0&�' Budget to Actuals Report ARPA — Fund 200 FY24 YTD July 31, 2023 (unaudited) 8.3% Year Complete Fiscal Year 2023 1 Fiscal Year 2024 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Local Assistance & Tribal - 2,311,073 2,311,073 - 0% 2,311,073 100% Consistency a a e Interest on Investments 105,186 293,106 279% s 319,460 24,966 8% 319,460 100% , i s i i e State & Local Coronavirus Fiscal - 24,179,776 - - Recovery Funds TOTAL RESOURCES 105,186 26,783,955 999% ; 2,630,533 24,966 1% ; 2,630,533 100% ; REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Services to Disproportionately 15,394,824 11,535,828 75% 6,538,263 21,701 0% a 6,538,263 100% Impacted Communities Administrative 4,317,328 144,531 3% 4,208,310 8,157 0% _ 4,208,310 100% Infrastructure 1,634,710 787,519 48% 766,410 - 0% 766,410 100% Public Health 882,922 997,337 113% 560,926 34,803 6% 560,926 100% Negative Economic Impacts 899,577 927,155 103% ° 252,363 - 0% ' 252,363 100% TOTAL REQUIREMENTS ; 23,129,361 14,392,370 62% 12,326,272 64,661 1% 12,326,272 100% ; TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers Out - - (5,022,145) (4,655,478) 93% (5,022,145) 100% a TOTAL TRANSFERS - ; (5,022,145) (4,655,478) 93% ; (5,022,145) 100% ; FUND BALANCE Budget Actuals % Budget Beginning Fund Balance 23,024,175 108,098 0% 14,717,884 e i Resources over Requirements r (23,024,175) 12,391,584 (9,695,739) Net Transfers - In (Out) (5,022,145) TOTAL FUND BALANCE $ 12,499,682 999% ; A Final Beginning Fund Balance will be determined after the final close of FY23 Actuals % Projection % $ Variance 12,527,394 85% 14,717,884 100% 0� A (39,696) (9,695,739) 0. (4,655,478) ` (5,022,145) 6 8 1 I $ 7,832,221 999% ; $0; v(ESCpG2� Budget to Actuals Report Justice Court -Fund 220 FY24 YTD July 31, 2023 (unaudited) 8.3% Year Complete Fiscal Year 2023 1 Fiscal Year 2024 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Court Fines & Fees 525,000 517,489 99% 525,000 37,345 7% a 525,000 100% Interest on Investments 32 513 999% 540 72 13% g 540 100% s TOTAL RESOURCES 525,032 518,001 99% ; 525,540 37,417 7% ; 525,540 100% ; REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 604,648 592,149 98% 651,767 36,996 6% 651,767 100% Materials and Services 161,535 150,522 93% 170,603 22,524 13% 170,603 100% A TOTAL REQUIREMENTS 766,183 742,670 97% ; 822,370 59,520 7% ; 822,370 100% ; TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In - TRT 263,217 263,217 100% 364,688 30,390 8% 364,688 100% TOTAL TRANSFERS 263,217 263,217 100% ; 364,688 30,390 8% ; 364,688 100% ; Resources over Requirements P (241,151) (224,669) ' (296,830) (22,103) (296,830) s 0; Net Transfers - In (Out) 263,217 � 263,217 i 364,688 30,390 o c 364,688 o i TOTAL $ 22,066 $ 38,548 175% ; $ 67,858 $ 8,287 12% ; ; $ 67,858 100% ; $0; A One time yearly software maintenance fee paid in July for entire fiscal year B Final Beginning Fund Balance will be determined after the final close of FY23 Qy`�uTES COG2< Budget to Actuals Report Sheriff's Office - Fund 255 g 30�0 FY24 YTD July 31, 2023 (unaudited) Year Complete Fiscal Year 2023 Fiscal Year 2024 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance LED #1 Property Tax Current 30,282,049 30,451,623 101% 37,860,124 - 0% 37,860,124 100% A LED #2 Property Tax Current 13,400,541 13,403,306 100% 15,110,056 - 0% _ 15,110,056 100% : B Sheriffs Office Revenues 5,307,630 5,885,733 111% a 4,491,572 425,911 9% 4,491,572 100% LED #1 Property Tax Prior 330,000 277,442 84% 330,000 45,754 14% , 330,000 100% LED #1 Interest 89,119 283,971 319% ° 264,000 19,586 7% _ 264,000 100% a LED #2 Property Tax Prior 145,000 114,469 79% 120,000 19,637 16% 120,000 100% Revenue Not Assigned - - a 92,000 - 0% _ ' 92,000 100% LED #2 Interest 22,716 73,353 323% 65,000 2,095 3% 65,000 100% a TOTAL RESOURCES 49,577,055 50,489,897 102% ; 58,332,752 512,984 1% 58,332,752 100% ; REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Digital Forensics 808,610 856,829 106% 1,165,770 94,139 8% _ 1,165,770 100% c Concealed Handgun Licenses 335,044 345,454 103% 624,277 26,601 4% 624,277 100% Rickard Ranch 264,871 278,671 105% 334,232 8,272 2% 334,232 100% i Expenditures - 7 999% 287,193 - 0% a 287,193 100% e Sheriffs Services 5,863,885 5,194,784 89% 5,771,949 396,024 7% 5,771,949 100% e Civil/Special Units 1,168,300 1,102,770 94% 1,019,021 58,909 6% a 1,019,021 100% Automotive/Communications 3,765,888 3,633,432 96% 4,572,918 287,316 6% 4,572,918 100% Detective 3,583,825 4,104,380 115% 4,774,538 309,496 6% 4,774,538 100% = a Patrol 14,880,315 14,856,230 100% 16,120,641 905,958 6% 16,120,641 100% Records 904,493 687,442 76% 855,590 38,493 4% 855,590 100% Adult Jail 22,809,320 20,836,136 91% 23,784,474 1,182,433 5% 23,784,474 100% Court Security 424,769 598,879 141% 600,590 35,941 6% 600,590 100% Emergency Services 829,997 545,417 66% 808,931 25,405 3% 808,931 100% Special Services 2,047,792 2,374,489 116% 2,699,640 174,487 6% 2,699,640 100% Training 1,907,588 1,987,054 104% 1,537,498 115,186 7% 1,537,498 100% Other Law Enforcement 820,836 958,312 117% 634,835 161,502 25% ' 634,835 100% Non - Departmental - - 0% 50,000 - 0% 50,000 100% TOTAL REQUIREMENTS 60,415,533 58,360,286 97% 65,642,097 3,820,162 6% 65,642,097 100% ; TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfer In -TRT 3,651,787 3,651,787 100% 3,651,787 304,315 8% 3,651,787 100% Transfer In - General Fund 70,000 70,000 100% - _ e Transfers Out - Debt Service (273,200) (272,678) 100% (273,200) - 0% (273,200) 100% TOTAL TRANSFERS 3,448,587 3,449,109 100% ; 3,378,587 304,315 9% `. 3,378,587 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 14,414,541 15,162,285 105% 13,185,151 13,117,505 99% 13,185,151 100% 0� C Resources over Requirements (10,838,478) (7,870,388) (7,309,345) (3,307,178) (7,309,345) 0; Net Transfers - In (Out) 3,448,587 3,449,109 a 3,378,587 304,315 3,378,587 TOTAL FUND BALANCE $ 7,024,650 $ 10,741,005 153% ; $ 9,254,393 $ 10,114,642 109% ; ; $ 9,254,393 100% ; $0; A Current year taxes received primarily in November, February and May B Current year taxes received primarily in November, February and May C Final Beginning Fund Balance will be determined after the final close of FY23 Qli�uTES CQG�< Budget to Actuals Report Health Services - Fund 274 FY24 YTD July 31, 2023 (unaudited) RESOURCES State Grant OHP Capitation State Miscellaneous OHP Fee for Service Local Grants Environmental Health Fees Federal Grants Patient Fees Other State - Medicaid/Medicare Medicaid Vital Records Interest on Investments State - Medicare Liquor Revenue State Shared- Family Planning Interfund Contract- Gen Fund Revenue Not Assigned Divorce Filing Fees TOTAL RESOURCES 8.3% Year Complete Fiscal Year 2023 I Fiscal Year 2024 Budget Actuals % Budget Actuals % Projection % $ Variance 22,223,536 23,154,252 104% 22,510,241 - 0% 22,422,783 100% _ (87,458); 12,882,624 12,088,181 94% 16,494,114 1,430,312 9% a 16,494,114 100% 8,901,719 7,193,561 81% 6,207,385 486,890 8% _ 6,219,373 100% ; 11,988 3,232,620 5,153,804 159% 4,947,581 133,231 3% i 4,957,331 100% ! 9,7506 2,332,031 2,361,357 101% ! 1,567,894 27,225 2% _ 1,573,360 100% a 5,4660 i 1,238,499 1,323,280 107% ! 1,478,906 20,759 1% _ 1,478,906 100% s 2,615,634 2,090,230 80% ! 1,440,560 - 0% 1,440,560 100% a a 615,644 709,955 115% 1,087,790 43,543 4% 1,087,790 100% 1,169,317 2,033,986 174% 1,061,371 59,426 6% 1,182,370 111% 120,999! 807,530 1,159,738 144% 1,034,491 37,563 4% 1,034,491 100% 430,863 717,502 167% 431,000 28,643 7% 431,000 100% 300,000 354,918 118% 315,000 11,398 4% 315,000 100% 97,750 390,781 400% 262,007 49,363 19% 262,007 100% a 337,614 225,749 67% 209,500 8,652 4% 209,500 100% 177,574 134,751 76% 177,574 - 0% 177,574 100% 125,000 134,688 108% 158,000 10,820 7% 158,000 100% 127,000 127,000 100% ! 127,000 - 0% 127,000 100% - - 60,000 - 0% 60,000 ' 100% a 173,030 63,178 37% - - - 57,787,985 59,416,909 103% ; 59,570,414 2,347,825 4% ; 59,631,159 100% ; 60,745; REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Administration Allocation - - 999% - - - _ _ - -1 Personnel Services 50,658,752 48,159,209 95% 49,916,857 2,912,762 6% 49,916,857 100% Materials and Services 19,393,800 13,655,871 70% 20,793,077 897,435 4% 21,288,076 102% ; (494,999) Capital Outlay 926,575 411,307 44% 336,500 32,286 10% 336,500 100% ; TOTAL REQUIREMENTS ; 70,979,127 62,226,387 88% ; 71,046,434 3,842,483 5% 71,541,433 101% ; (494,999); TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In- General Fund 6,608,245 6,608,245 100% 6,780,140 565,002 8% _ 6,780,140 100% Transfers In- OHP Mental Health 1,473,586 368,382 25% 1,930,573 - 0% ! 1,930,573 100% Transfers In - TRT 418,417 418,417 100% 368,417 30,701 8% 368,417 100% Transfers Out (492,306) (562,306) 114% (1,282,674) (25,014) 2% (1,282,674) 100% ; TOTAL TRANSFERS 8,007,942 6,832,738 85% 7,796,456 570,689 7% ; 7,796,456 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 11,228,719 13,942,649 124% 11,417,516 19,197,906 168% 12,517,538 110% 1,100,022, Resources over Requirements (13,191,142) (2,809,477) (11,476,020) (1,494,658) (11,910,274) (434,254); Net Transfers - In (Out) 8,007,942 6,832,738 o 7,796,456 570,689 ae 7,796,456 e e TOTAL FUND BALANCE $ 6,045,519 $ 17,965,909 297% ; $ 7,737,952 $ 18,273,936 236% ; $ 8,403,720 109% ; $665,768: 01esC,0G�` Budget to Actuals Report Health Services - Admin -Fund 274 FY24 YTD July 31, 2023 (unaudited) 8.3% Year Complete Fiscal Year 2023 1 Fiscal Year 2024 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance OHP Capitation 367,074 367,074 100% 435,349 40,043 9% _ 435,349 100% Interest on Investments I 97,750 390,781 400% 262,007 49,363 19% 262,007 100% State Grant I 379,180 452,399 119% : 160,000 0% ' 160,000 100% ! Other 1 160,495 159,374 99% 9,000 6,740 75% _ ! 129,999 999% = 120,999� A Federal Grants I 454,405 1 604,449 133% - I I ! I - TOTAL RESOURCES 1,458,904 1,974,077 135% ; 866,356 96,146 11% 987,355 114% ; 120,999: REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 6,738,820 6,093,176 90% 6,519,513 394,300 6% 6,519,513 100% Materials and Services ! 6,998,683 6,732,867 96% 7,527,129 651,282 9% 7,648,128 102% (120,999); Capital Outlay 12,000 - 0% 43,750 - 0% a 43,750 100% Administration Allocation (1-1228,846) (10,620,586) 95% (12,589,086) - 0% (12,589,086) 100% TOTAL REQUIREMENTS 2,520,656 2,205,457 87% ; 1,501,306 1,045,582 70% 1,622,305 108% ; (120,999); TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In- OHP Mental Health 80,771 20,190 25% 81,250 - 0% 81,250 100% Transfers Out I (230,635) (230,635) 100% (300,174) (25,014) 8% 1 (300,174) 100% ° TOTAL TRANSFERS (149,864) (210,445) 140% ; (218,924) (25,014) 11% ; ; (218,924) 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 3,884,332 4,007,465 103% 3,665,544 3,729,592 102% d 3,735,298 102% 69,754, B Resources over Requirements (1,061,752) (231,381) (634,950) (949,436) (634,950) 01 Net Transfers - In (Out) a (149,864) (210,445) (218,924) (25,014) (218,924) TOTAL FUND BALANCE $ 2,672,716 $ 3,565,640 133% ; $ 2,811,670 $ 2,755,142 98% ; $ 2,881,424 102% ; $69,754: A Includes carryforward of $120,999 in unspent FY23 PacificSource Behavioral Health Workforce Diversity Grant. B Final Beginning Fund Balance will be determined after the final close of FY23 o TES` 2� 0 Budget to Actuals, Report L� ..�� Health Services -Behavioral Health -Fund 274 $ 3% FY24 YTD July 31, 2023 (unaudited) Year Complete Fiscal Year 2023 1 Fiscal Year 2024 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance State Grant 15,718,843 16,509,713 105% 17,043,491 - 0% 16,658,171 98% (385,320); A OHP Capitation 12,515,550 11,721,107 94% 16,058,765 1,390,269 9% 0 16,058,765 100% State Miscellaneous 8,027,373 6,675,601 83% 5,398,674 486,890 9% 5,410,662 100% 11,988- OHP Fee for Service 3,214,360 5,123,595 159% e 4,927,331 132,195 3% 4,927,331 100% e Local Grants 1,475,139 1,373,251 93% 1,348,943 - 0% 1,348,943 100% Federal Grants 2,017,169 1,377,646 68% 1,285,560 - 0% 1,285,560 100% Other 719,670 730,175 101% 631,245 52,561 8% 631,245 100% Patient Fees 519,344 574,629 111% 448,500 37,104 8% 448,500 100% s Medicaid 430,863 717,502 167% 431,000 28,643 7% 431,000 100% State - Medicare 337,614 225,749 67% 209,500 8,652 4% 209,500 100% Liquor Revenue 177,574 134,751 76% 177,574 - 0% a 177,574 100% Interfund Contract- Gen Fund 127,000 127,000 100% 127,000 - 0% a 127,000 100% Divorce Filing Fees 173,030 63,178 37% - - TOTAL RESOURCES 45,453,529 45,353,897 100% ; 48,087,583 2,136,315 4% 47,714,251 99% ; (373,332); REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Administration Allocation 8,265,132 7,868,174 95% 9,521,531 - 0% 9,521,531 100% ° Personnel Services 32,453,031 31,279,151 96% 31,872,043 1,881,186 6% 31,872,043 100% Materials and Services 9,948,652 5,059,888 51% 11,084,085 126,902 1% _ , 11,084,085 100% Capital Outlay 497,443 219,861 44% 160,250 26,398 16% 160,250 100% TOTAL REQUIREMENTS 51,164,258 44,427,074 87% 52,637,909 2,034,486 4% 52,637,909 100% ; TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In -General Fund 2,231,439 2,231,439 100% 2,231,439 185,948 8% 2,231,439 100% Transfers In- OHP Mental Health 1,392,815 348,192 25% 1,529,358 - 0% a 1,529,358 100% Transfers Out (152,921) (196,921) 129% (481,000) 0% (481,000) 100% s TOTAL TRANSFERS 3,471,333 2,382,710 69% 3,279,797 185,948 6% ; 3,279,797 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 4,788,795 6,317,144 132% 3,989,589 10,424,856 261% 4,708,995 118% 719,406, B Resources over Requirements (5,710,729) 926,823 (4,550,326) 101,829 (4,923,658) (373,332)! Net Transfers - In (Out) 3,471,333 2,382,710 3,279,797 185,948 3,279,797 TOTAL FUND BALANCE $ 2,549,399 $ 9,626,677 378% ; $ 2,719,060 $ 10,712,633 394% ; $ 3,065,134 113% ; $346,074, A Projections less than budgeted primarily related to Aid & Assist funding compared to previous year ($215K) and OHA contracting directly with provider for Crook and Jefferson counties for MCAT services rather than being a pass-thru entity ($72K). g Final Beginning Fund Balance will be determined after the final close of FY23 \31ES`oG�< Budget to Actuals Report Health Services - Public Health - Fund 274 FY24 YTD July 31, 2023 (unaudited) 8.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance State Grant 6,125,513 6,192,140 101% 5,306,750 - 0% a 5,604,612 106% 297,862, A Environmental Health Fees 1 1,238,499 1,323,280 107% 1,478,906 20,759 1% a 1,478,906 100% e State - Medicaid/Medicare i 807,530 1,159,738 144% : 1,034,491 37,563 4% _ 1,034,491 100% State Miscellaneous 1 874,346 517,960 59% 808,711 - 0% ' 808,711 100% Patient Fees 1 96,300 135,326 141% 639,290 6,439 1% _ 639,290 100% Other 1 289,152 1,144,437 396% 421,126 125 0% _ 421,126 100% Vital Records 1 300,000 354,918 118% 315,000 11,398 4% i 315,000 100% Local Grants i 856,892 988,106 115% 218,951 27,225 12% i 224,417 102% 5,466- State Shared- Family Planning 125,000 134,688 108% 158,000 10,820 7% 158,000 100% Federal Grants 1 144,060 108,134 75% 155,000 - 0% 155,000 100% Revenue Not Assigned - - 60,000 - 0% 60,000 100% OHP Fee for Service 1 18,260 30,209 165% 20,250 1,036 5% 1 30,000 148% 9,750, TOTAL RESOURCES 10,875,552 12,088,936 111% ; 10,616,475 115,364 1% ; 10,929,553 103% ; 313,078; REQUIREMENTS Administration Allocation Personnel Services Materials and Services 1 Capital Outlay e TOTAL REQUIREMENTS ; Budget Actuals % Budget 2,963,714 2,752,412 93% 3,067,555 11,466,901 10,786,883 94% 1 11,525,301 2,446,466 1,863,115 76% - 1 2,181,863 417,132 191,446 46% - 132,500 17,294,213 15,593,856 90% 16,907,219 Actuals % Projection % $ Variance - 0% 3,067,555 100% 637,276 6% 11,525,301 100% - f 119,251 5% - 2,555,863 117% - (374,000); B i I 1 I 5,888 4% - - 132,500 100% - 762,415 5% 17,281,219 102% ; (374,000); TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In- General Fund 4,376,806 4,376,806 100% - 4,548,701 379,054 8% _ - 4,548,701 100% - Transfers In - TRT 1 418,417 418,417 100% 368,417 30,701 8% 368,417 100% Transfers In- OHP Mental Health - 319,965 - 0% 1 319,965 100% i Transfers Out 1 (108,750) (134,750) 124% (501,500) - 0% 1 (501,500) 100% TOTAL TRANSFERS 4,686,473 4,660,473 99% 4,735,583 409,755 9% ; 4,735,583 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 2,555,592 3,618,039 142% 3,762,383 5,043,458 134% 4,073,245 108% 310,86Z C Resources over Requirements (6,418,661) (3,504,920) I (6,290,744) (647,051) 1 1 (6,351,666) I (60,922); I Net Transfers - In (Out) I 4,686,473 4,660,473 I 4,735,583 409,755 I I 4,735,583 I 1 TOTAL FUND BALANCE $ 823,404 $ 4,773,593 580% ; $ 2,207,222 $ 4,806,162 218% ; $ 2,457,162 111% ; $249,940: A Projections over budget primarily related to carryfonvard of OHA COVID funds to be expended by June 2024 B Expenditures above budget related to delayed renovations at the North County Campus ($374K). C Final Beginning Fund Balance will be determined after the final close of FY23 \31ES C0 Budget to Actuals Report Community Development - Fund! 295 FY24 YTD July 31, 2023 (unaudited) 8.3 % Year Complete Fiscal Year 2023 Fiscal Year 2024 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Admin - Operations 153,445 154,469 101% a 157,300 10,163 6% a 157,300 100% Code Compliance 1,171,592 915,867 78% ! 1,124,181 60,449 5% a 895,181 80% (229,000); A Building Safety 4,821,160 4,118,192 85% 3,991,388 273,404 7% 4,010,538 100% ° 19,150, Electrical 1,022,005 769,054 75% : 902,175 63,714 7% 902,175 100% s Onsite Wastewater 1,017,678 718,263 71% 923,880 66,342 7% a 924,120 100% 240= Current Planning 2,425,334 1,966,872 81% 2,304,562 124,049 5% 2,012,562 87% ' (292,000)! A Long Range Planning 1,064,305 812,752 76% ! 1,057,354 66,138 6% 869,354 82% (188,000)! A TOTAL RESOURCES 11,675,519 9,455,469 81% 10,460,840 664,259 6% ; 9,771,230 93% ; (689,610); REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Admin - Operations 3,432,980 3,082,353 90% 3,241,288 240,470 7% 3,200,763 99% 40,525, B Code Compliance 805,614 714,049 89% 743,931 40,830 5% s 759,991 102% (16,060)! C Building Safety 2,538,721 1,866,742 74% a 2,088,542 100,339 5% 29130,186 102% (41,644); C Electrical 641,837 538,383 84% 583,718 30,674 5% 596,026 102% a (12,308); C Onsite Wastewater a 753,369 754,829 100% 865,670 45,651 5% 885,902 102% (20,232); C Current Planning 2,062,044 1,613,571 78% 1,857,735 96,182 5% 1,744,453 94% 113,282, B Long Range Planning 998,739 893,682 89% 888,677 47,892 5% 766,855 86% ' 121,822- B TOTAL REQUIREMENTS 11,233,304 9,463,610 84% 10,269,561 602,037 6% ; 10,084,176 98% 185,385: TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In - CDD Operating - - 510,105 0% 670,926 132% 160,821= Fund Transfers in - General Fund 160,000 139,916 87% 100,000 0% 100,000 100% _ D Transfers In - CDD Electrical 108,670 86,721 - 0% ! 29,661 34% (57,060)1 E Reserve Transfers Out (112,619) (112,619) 100% (107,544) (8,959) 8% (107,544) 100% Transfers Out - CDD Reserve (958,966) (971,472) 101% (122,752) - 0% (396,712) 323% 1 (273,960)< F TOTAL TRANSFERS (911,585) (835,505) 92% 466,530 (8,959) -2% 296,331 64% ; (170,199); FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 2,096,504 2,168,956 103% ; 1,317,921 1,480,333 112% ; 1,321,962 100% ; 4,041, G Resources over Requirements 442,215 (8,141) 191,279 62,222 (312,946) (504,225); Net Transfers - In (Out) (911,585) (835,505) 466,530 (8,959) 296,331 (170,199) TOTAL FUND BALANCE $ 1,627,134 $ 1,325,310 81% $ 1,975,730 $ 1,533,596 78% ; $ 1,305,347 66% ($670,383); A YTD revenue collection is lower than anticipated due to reduced permitting volumes resulting in reduced building valuations B Projections reflect unfilled positions and increased health benefits costs C Projections reflect increased health benefits costs D Quarterly transfer for hearings officer actual cost of service E Transfer in from reserves anticipated to balance the division F Transfer out projection increased due to reduced expenditures related to unfilled FTE G Final Beginning Fund Balance will be determined after the final close of FY23 Oy`�V(ES COG�< Budget to Actuals Report Road - Fund 325 FY24 YTD July 31, 2023 (unaudited) RESOURCES Motor Vehicle Revenue Federal - PILT Payment Other Inter -fund Services Cities-Bend/Red/Sis/La Pine Federal Reimbursements Sale of Equip & Material Interest on Investments Miscellaneous Mineral Lease Royalties Assessment Payments (P&I) Forest Receipts State Miscellaneous TOTAL RESOURCES 8.3% Year Complete Fiscal Year 2023 1 Fiscal Year 2024 Budget Actuals % Budget Actuals % Projection % $ Variance 19,483,147 20,563,619 106% 20,648,483 1,956,226 9% 20,648,483 100% 2,200,000 2,239,616 102% a 2,240,000 - 0% _ ! 2,240,000 100% 1,311,901 1,232,001 94% 1,450,015 0% 1,450,015 100% i 403,731 969,028 240% = 763,171 - 0% 763,171 100% a - 7,641 , 689,703 - 0% 689,703 100% = e 426,000 385,036 90% 614,500 40,020 7% 614,500 100% 54,172 105,203 194% 138,031 15,471 11% 138,031 100% 77,610 65,246 84% a 73,808 2,619 4% a 73,808 100% 50,000 17,422 35% ! 50,000 87,883 176% 87,883 176% 37,883! A - 5,175 ' 6,000 225 4% , f l 6,000 100% ° e B 9 i 882,502 � I - 0% ' - - - I 20,000 - - I I I I 24,889,063 25,609,987 103% ; 26,673,711 2,102,445 8% 26,711,594 100% ; 37,883: REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 7,802,271 7,346,958 94% 8,406,468 451,110 5% 8,406,468 100% ' Materials and Services I 8,246,700 6,370,098 77% 8,600,033 717,438 8% I 8,600,033 100% I I Capital Outlay I 140,025 103,264 74% 118,260 1,105 1% 118,260 100% TOTAL REQUIREMENTS ; 16,188,996 13,820,320 85% ; 17,124,761 1,169,653 7% ; 17,124,761 100% ; TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers Out (12,330,136) (12,330,136) 100% (12,700,000) - 0% (12,700,000) 100% ' TOTAL TRANSFERS (12,330,136) (12,330,136) 100% ; (12,700,000) 0% (12,700,000) 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 5,892,967 7,806,356 132% 5,521,251 7,451,969 135% 7,451,969 135% 1,930,71& B Resources over Requirements 8,700,067 11,789,666 a 9,548,950 932,792 9,586,833 37,883! Net Transfers - In (Out) (12,330,136) (12,330,136) { (12,700,000) - a 1 I (12,700,000) I 1 TOTAL FUND BALANCE $ 2,262,898 $ 7,265,887 321% ; $ 2,370,201 $ 8,384,761 354% ; $ 4,338,803 183% ; $1,968,602, A Actual payment higher than budget B Final Beginning Fund Balance will be determined after the final close of FY23 Oy`123 (ES COG2< Budget to Actuals Report Adult P&P - Fund 355 FY24 YTD July 31, 2023 (unaudited) 8.3 % Year Complete Fiscal Year 2023 Fiscal Year 2024 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance DOC Grant in Aid SB 1145 4,734,453 4,734,453 100% = 4,116,464 1,183,613 29% 4,116,464 100% ! CJC Justice Reinvestment I 892,038 943,172 106% 943,172 - 0% a 943,172 100% DOC Measure 57 I 244,606 271,606 111% a 256,815 - 0% _ 256,815 100% Interest on Investments I 18,151 63,625 351% 75,230 7,106 9% 75,230 100% Interfund-Sheriff I 50,000 50,000 100% 50,000 4,167 8% 50,000 100%' Gen Fund/Crime Prevention I 50,000 50,000 100% 50,000 - 0% 50,000 100% State Miscellaneous I 123,453 179,530 145% ` 22,607 - 0% ! 22,607 100% Oregon BOPPPS 20,318 - 0% 20,318 - 0% a 20,318 100% Electronic Monitoring Fee 500 889 178% 500 258 52% ! I 500 100% s Miscellaneous I 500 2,099 420% 500 - 0% 500 100% TOTAL RESOURCES 6,134,018 6,295,372 103% ; 5,535,606 1,195,143 22% 5,535,606 100% ; REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 5,683,822 5,028,731 88% 5,907,511 329,975 6% 5,907,511 100% Materials and Services € 1,883,614 1,739,379 92% 1,618,521 101,936 6% 1,618,521 100% a Capital Outlay 8,475 8,475 100% - - TOTAL REQUIREMENTS 7,575,910 6,776,585 89% 7,526,032 431,911 6% ; 7,526,032 100% ; TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In- General Funds 536,369 536,369 100% = 536,369 44,697 8% 536,369 100% Transfers Out I (199,560) (199,560) 100% ! - - Transfer to Vehicle Maint I (69,277) (69,277) 100% (75,419) (6,284) 8% _ / (75,419) 100% TOTAL TRANSFERS 267,532 267,532 100% ; 460,950 38,413 8% ; 460,950 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 3,100,000 3,238,905 104% E 3,000,000 3,121,012 104% 3,121,012 104% 121,012, A Resources over Requirements (1,441,892) (481,214) (1,990,426) 763,232 (1,990,426) 0! Net Transfers - In (Out) I 267,532 267,532 ! E 460,950 38,413 E I 460,950 a 1 I TOTAL FUND BALANCE $ 1,925,640 $ 3,025,223 157% ; $ 1,470,524 $ 3,922,657 267% ; ; $ 1,591,536 108% ; $121,012: A Final Beginning Fund Balance will be determined after the final close of FY23 Q'iv(ES COG�< Budget to Actuals Report Road CIP -Fund 465 FY24 YTD July 31, 2023 (unaudited) 8.3% Year Complete Fiscal Year 2023 1 Fiscal Year 2024 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance State Miscellaneous 1,818,500 127,458 7% 1,704,116 - 0% 1,704,116 100% ; Interest on Investments 124,563 337,583 271% ` 475,310 46,323 10% _ € 475,310 100% a a Miscellaneous - 317,508 e - 12,916 12,916 12,916= A TOTAL RESOURCES 1,943,063 782,549 40% ; 2,179,426 59,239 3% 2,192,342 101% ; 12,916: REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Materials and Services 127,640 127,640 100% 132,770 11,064 8% s 132,770 100% Capital Outlay 28,259,526 16,769,496 59% 23,640,057 - 0% 23,640,057 100% TOTAL REQUIREMENTS 28,387,166 16,897,136 60% 23,772,827 11,064 0% ; 23,772,827 100% ; TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In 14,230,313 129238,662 86% 12,500,000 - 0% 12,500,000 100% TOTAL TRANSFERS 14,230,313 12,238,662 86% ; 12,500,000 0% ; 12,500,000 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 24,548,274 27,223,832 111% 19,012,380 23,347,907 123% 23,347,907 123% 4,335,527� B Resources over Requirements (26,444,103) (16,114,587) (21,593,401) 48,174 a (21,580,485) 12,916! Net Transfers - In (Out) s 14,230,313 � 12,238,662 ! s 12,500,000 - Q ! 12,500,000 oo � o TOTAL FUND BALANCE $ 12,334,484 $ 23,347,907 189% ; $ 9,918,979 $ 23,396,081 236% ; ; $ 14,267,422 144% ; $4,348,443: A Actual payment higher than budget B Final Beginning Fund Balance will be determined after the final close of FY23 y�,,°TES`-0 Budget to Actuals Report �Q Road CIP (Fund 465) -Capital Outlay Summary by Project 8.33% FY24 YTD July 31, 2023 (unaudited) Year Completed Fiscal Year 2023 Fiscal Year 2024 Budget Actuals % Budget Actuals % Projection % $ Variance Terrebonne Refinement Plan $ 7,319,310 $ 2,200,000 $ 5,119,310 $ 0% ; $ 5,119,310 100% $ Hunnel Rd: Loco Rd to Tumalo Rd 4,265,216 2,562,129 60% 1,569,800 - 0% 1,569,800 100% - Gribbling Rd Bridge 818,500 141,509 17% 704,116 - 0% 704,116 100% - Smith Rock Way Bridge Replace 985,000 122,938 12% 1,417,429 - 0% 1,417,429 100 Deschutes Mkt Rd/Hamehook Round 1,663,000 750,822 45 % i 250,000 - 0% 250,000 100% i Powell Butte Hwy/Butler Market RB 785,000 250,902 32 % S 2,642,402 - 0% 2,642,402 100% E Wilcox Ave Bridge#2171-03 Replacement 160,000 0% 160,000 - 0% i 160,000 100% S - Hamehook Rd Bridge #16181 Rehabilitation 96,500 227 0% 595,000 0% E 595,000 100% i NW Lower Bridge Way: 43rd St to Holmes Rd 100,000 10,825 11 % 1,290,000 - 0% ': 1,290,000 100% [ Northwest Way: NWCoynerAve toNWAltmeterWy 815,000 - 0% 556,000 - 0% 556,000 100% Terrebonne Wastewater System Phase 1 1,000,000 - 0% 1,000,000 - 0% 1,000,000 100% Tumalo Reservoir Rd: OB Riley to Sisemore Rd 100,000 - 0% 300,000 - 0% `: 300,000 100 Local Road Pavement Preservation 200,000 - 0% 200,000 0% i 200,000 100% US20: Locust St - - 1,000,000 - 0% 1,000,000 100% Paving Buller Market - Hamehook to Powell Butte - 866 320,000 - 0% 320,000 100 Old Bend Rdm Hwy - US 20 to Tumalo - 1,210,000 - 0% 1,210,000 100% ' Paving Of Horse Butte Rd - - 460,000 - 0% 460,000 100% Paving Of Obr Hwy: Tumalo To Helmho 3,000,000 0% 3,000,000 100 Paving Of Spring River Rd: S Centur 510,000 - 0% 510,000 100% - Slurry Seal 2024 - 300,000 0 % ? 300,000 100 La Pine Uic Stormwater Improvements - 240,000 - 0% 240,000 100% i S Century Dr / Spring River Rd Roun - 177,000 - 0% 177,000 100 S Century Dr / Huntington Rd Rounda - 169,000 - 0% 169,000 100 Local Access Road Bridges 150,000 - 150,000 0% 150,000 100% - 150,000 - 0% ! 150,000 100% - FY 23 Guardrail Improvements - 97,156 150,000 - 0% 150,000 100% i Signage Improvements TOTAL CAPITAL OUTLAY $ 28,259,526 $ 16,491,988 58% $ 23,640,057 - 0%' $ 23,640,057 100% - oy`�3"TES C,oG�{ Budget to Actuals Report Solid Waste - Fund 610 FY24 YTD July 31, 2023 (unaudited) 8.3% Year Complete Fiscal Year 2023 1 Fiscal Year 2024 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Franchise Disposal Fees 7,210,000 7,006,324 97% 8,000,000 624,690 8% 8,000,000 100% A Private Disposal Fees 3,337,000 2,944,356 88% ! 3,450,000 320,378 9% 0 3,450,000 100% a A Commercial Disp. Fee 3,234,000 3,026,577 94% 3,310,000 650,995 20% ' 3,310,000 100% ; A Franchise 3% Fees ! 305,000 363,105 119% 565,000 24,241 4% 565,000 100% B Yard Debris I 290,000 305,516 105% 400,000 53,432 13% a 400,000 100% Miscellaneous ! 70,000 140,837 201% 173,000 34,781 20% 173,000 100% e Interest on Investments ! 30,498 43,342 142% 60,410 7,253 12% ! 60,410 100% a Special Waste 15,000 62,756 418% 30,000 4,162 14% 30,000 100% Recyclables 12,000 7,060 59% 7,000 567 8% a ! 7,000 100% Leases I 1 1 100% 1 - 0% 1 100% TOTAL RESOURCES 14,503,499 13,899,874 96% 15,995,411 1,720,499 11% 15,995,411 100% ; REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 3,277,684 3,139,678 96% 4,108,983 192,134 5% 4,108,983 100% Materials and Services I 6,473,358 5,716,780 88% 7,683,911 130,584 2% 7,683,911 100% Capital Outlay 264,000 181,603 69% 260,000 40,000 15% 260,000 100% Debt Service ! 1,739,630 1,731,017 100% ; 2,302,340 - 0% ! 2,302,340 100% TOTAL REQUIREMENTS 11,754,672 10,769,078 92% 14,355,234 362,719 3% 14,355,234 100% ; TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance SW Capital & Equipment (5,299,665) (3,453,962) 65% (2,613,962) (1,163) 0% _ (2,613,962) 100% Reserve TOTAL TRANSFERS (5,299,665) (3,453,962) 65% ; (2,613,962) (1,163) 0% ; ; (2,613,962) 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 3,107,198 3,066,662 99% 2,416,385 2,859,215 118% 2,859,215 118% 442,830- C Resources over Requirements 2,748,827 3,130,796 ! 1,640,177 1,357,781 1,640,177 0 Net Transfers - In (Out) (5,299,665) (3,453,962) (2,613,962) (1,163) a (2,613,962) TOTAL FUND BALANCE $ 556,359 $ 2,743,496 493% ; $ 1,442,600 $ 4,215,832 292% ; ; $ 1,885,430 131% ; $442,830, A Total disposal fee projections reflect management's best estimate of revenues to be collected; disposal tons are typically higher in the summer with reductions in winter. July Commercial revenue includes payment for the prior Hwy 97 bypass disposal charges. B Annual fees due April 15, 2024; received monthly installment from Republic C Final Beginning Fund Balance will be determined after the final close of FY23 o`�ES `oGZ' Budget to Actuals Report Fair & Expo - Fund 615 FY24 YTD July 31, 2023 (unaudited) 8.3% Year Complete Fiscal Year 2023 1 Fiscal Year 2024 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Events Revenue 745,759 948,145 127% 1,050,000 84,554 8% 1,050,000 100% Food & Beverage 745,000 1,048,507 141% 991,000 98,765 10% a a 991,000 100% Rights & Signage 105,000 97,159 93% 105,000 44,316 42% 105,000 100% Horse Stall Rental a 49,000 78,825 161% 100,000 - 0% a p 100,000 100% Storage 65,000 45,551 70% 50,000 - 0% 50,000 100% Camping Fee 20,000 23,500 118% 22,500 809 4% 1 22,500 100% Interest on Investments 1 5,221 15,485 297% 22,000 1,644 7% 22,000 100% Miscellaneous 1 3,554 3,536 99% 3,000 1,517 51% 1 3,000 100% TOTAL RESOURCES 1,738,534 2,260,708 130% ; 2,343,500 231,605 10% 2,343,500 100% ; REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Expenditures - - 1,000 - 0% 1,000 100% Personnel Services 1 1,256,902 1,313,682 105% 1,748,441 93,456 5% a 1,748,441 100% Personnel Services - F&B 1 170,247 85,623 50% 148,510 2,573 2% 1 148,510 100% Materials and Services 1 965,684 1,190,373 123% 1,221,986 59,488 5% 1 1,221,986 100% Materials and Services - F&B 1 603,950 645,886 107% 514,200 40,654 8% s 514,200 100% ' 1 Debt Service 1 101,270 101,267 100% 100,190 - 0% 100,190 100% TOTAL REQUIREMENTS 3,098,054 3,336,832 108% ; 3,734,327 196,171 5% ; 3,734,327 100% ; TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In - Room Tax 1,101,342 1,019,042 93% 1,009,023 84,084 8% _ 1,009,023 100% Transfers In - Park Fund 30,000 30,000 100% 30,000 2,500 8% 30,000 100% ' Transfers Out 1 (427,215) (427,214) 100% (163,342) (13,611) 8% _ (163,342) 100% TOTAL TRANSFERS 704,127 621,828 88% ; 875,681 72,973 8% 875,681 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 971,352 995,519 102% 754,000 664,383 88% 754,000 100% 0- A Resources over Requirements (1,359,520) (1,076,124) 1 (1,390,827) 35,433 ! 1 1 (1,390,827) 0! I 1 1 Net Transfers - In (Out) p 704,127 621,828 875,681 72,973 k t 875,681 TOTAL FUND BALANCE $ 315,960 $ 541,223 171% ; $ 238,854 $ 772,789 324% ; $ 238,854 100% ; $0; A Final Beginning Fund Balance will be determined after the final close of FY23 0(ESC0G2{ Budget to Actuals Report Annual County Fair -Fund 616 FY24 YTD July 31, 2023 (unaudited) 8.3 % Year Complete Fiscal Year 2023 Fiscal Year 2024 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Concessions and Catering 625,000 815,458 130% 790,000 13,800 2% _ 790,000 100% Gate Receipts 710,000 782,364 110% 775,000 45,226 6% e 775,000 100% s Carnival I 385,000 433,682 113% 430,000 27,337 6% _ 430,000 100% Commercial Exhibitors I 80,000 117,100 146% 118,200 107,576 91% 118,200 100% Fair Sponsorship 61,000 99,655 163% 92,500 34,607 37% ! 92,500 100% State Grant I 53,167 53,167 100% 53,167 - 0% 53,167 100% = a Rodeo Sponsorship 24,000 22,430 93% 30,000 40,351 135% 42,000 140% 12,000! R/V Camping/Horse Stall Rental I 20,000 17,520 88% 17,250 28,143 163% 30,000 174% 12,750! Interest on Investments 2,713 13,169 485% ( 13,500 779 6% 13,500 100% a Merchandise Sales I 3,500 3,245 93% 2,500 - 0% 2,500 100% Livestock Entry Fees I 5,000 1,925 39% I 2,000 1,256 63% 1 1 2,000 100% 1 I Revenue Not Assigned - 75 - - TOTAL RESOURCES 1,969,380 2,359,790 120% ; 2,324,117 299,074 13% 2,348,867 101% ; 24,750: REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 169,445 185,165 109% 276,531 11,194 4% 276,531 100% Materials and Services I 1,802,585 1,882,235 104% 2,306,325 691,434 30% , 2,306,325 100% TOTAL REQUIREMENTS 1,972,030 2,067,400 105% ; 2,582,856 702,629 27% 2,582,856 100% ; TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfer In - TRT 1% 75,000 75,000 100% 75,000 6,250 8% e I 75,000 100% Transfers Out I (231,706) (231,706) 100% (109,503) (9,125) 8% (109,503) 100% TOTAL TRANSFERS (156,706) (156,706) 100% ; (34,503) (2,875) 8% ; (34,503) 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 384,715 385,854 100% 539,152 526,310 98% 539,152 100% = 0- B Resources over Requirements (2,650) 292,390 (258,739) (403,555) (233,989) 24,750! Net Transfers - In (Out) f (156,706) (156,706) (34,503) (2,875) (34,503) TOTAL FUND BALANCE $ 225,358 $ 521,538 231% ; $ 245,910 $ 119,880 49% ; $ 270,660 110% ; $24,750; B Final Beginning Fund Balance will be determined after the final close of FY23 IES Budget to ActuaUs Report - - Annual County Fair . Fund 616 Fair 2023 Fair 2022 Date Projection RESOURCES Gate Receipts $ /82.364 $ 45.226 $ l.uxx.uu/ Carnival 433.682 27.337 245.809 Commercial Exhibitors 438.292 121.376 428.551 Livestock Entry Fees 1.025 1.258 1.898 R8/Camping/Horse Stall Rental 17.302 28.234 30.800 Merchandise Sales 3.245 ' 230 Concessions and Catering 407.308 ' 512.000 Fair Sponsorship 128300 64783 189,528 TOTAL FAIR REVENUES $ 2,298,566 OTHER RESOURCES State Grant 53.167 Interest 5.704 7'915 12.915 Miscellaneous' 75 75 TOTAL RESOURCES $_296,110��94,837 REQUIREMENTS Personnel 102.763 97.750 164.646 Materials &Services 1722703 803,268 2,000,744 TOTAL REQUIREMENTS TRANSFERS Transfer |n-TRT1% 68.750 43.750 75,000 Transfer Out 'F&EReserve (96.540) (124.973) (170.588) Transfer Out ' Fair &Expo TOTAL TRANSFERS $__(g5,59� Net Fair $ 504.270 11, $ �8B�130) $ 43��0 Beginning Fund Balance mnJan 1 Ending Balance Es `°G2< Budget to Actuals Report Fair & Expo Capital Reserve -Fund 617 8 3% FY24 YTD July 31, 2023 (unaudited) Year Complete Fiscal Year 2023 Fiscal Year 2024 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Interest on Investments 7,414 39,492 533% 64,800 5,685 9% 64,800 100% Local Government Payments - 277,777 - - - TOTAL RESOURCES 7,414 317,269 999% ; 64,800 5,685 9% ; 64,800 100% ; REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Materials and Services a 495,000 100,309 20% 343,555 22,700 7% 343,555 100% Capital Outlay 1 375,000 360,797 96% 746,445 - 0% , 746,445 100% = A TOTAL REQUIREMENTS ; 870,000 461,107 53% ; 1,090,000 22,700 2% ; 1,090,000 100% ; TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In - TRT 1% 501,683 466,413 93% 462,119 38,509 8% 462,119 100% Transfers In - Fair & Expo ! 416,437 416,437 100% 152,565 12,713 8% 152,565 100% Transfers In -Annual County Fair: 231,706 231,706 100% 109,503 9,125 8% 109,503 100% a Transfers In - Fund 165 1 - - 100,000 100,000 100% a 100,000 100% ! TOTAL TRANSFERS 1,149,827 1,114,557 97% ; 824,187 160,347 19% 824,187 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 1,299,942 1,809,440 139% 2,592,838 2,737,630 106% 2,592,838 100% 0: B Resources over Requirements (862,586) (143,838) I (1,025,200) (17,015) 1 1 (1,025,200) 0= ! ! E Net Transfers - In (Out) 1 1,149,827 1,114,557 1 824,187 160,347 P I 824,187 i 1 TOTAL FUND BALANCE $ 1,587,183 $ 2,780,159 175% ; $ 2,391,825 $ 2,880,961 120% ; ; $ 2,391,825 100% ; $0; A Capital Outlay appropriations are a placeholder should viable projects be recommended and approved for construction B Final Beginning Fund Balance will be determined after the final close of FY23 VTES COG�< Budget to Actuals Report RV Park - Fund 618 FY24 YTD July 31, 2023 (unaudited) 8.3% Year Complete Fiscal Year 2023 1 Fiscal Year 2024 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance RV Park Fees < 31 Days 605,000 548,219 91% 500,000 35,487 7% _ 500,000 100% RV Park Fees > 30 Days 13,000 10,249 79% 12,500 - 0% ' 12,500 100% a Cancellation Fees 14,000 8,636 62% ! 7,000 197 3% 7,000 100% Washer / Dryer 4,200 5,560 132% 5,000 905 18% 5,000 100% Miscellaneous 3,750 2,907 78% 2,500 - 0% 6 ' 2,500 100% Interest on Investments 552 2,764 501% a 2,300 379 16% ' 2,300 100% s s Vending Machines 1,750 1,492 85% a 1,500 414 28% a 1,500 100% TOTAL RESOURCES 642,252 579,826 90% ; 530,800 37,382 7% 530,800 100% ; REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 111,153 82,265 74% 91,328 6,457 7% 91,328 100% Materials and Services 259,755 192,600 74% s 303,173 10,826 4% 303,173 100% Debt Service 223,273 223,272 100% 222,630 - 0% i 222,630 100% TOTAL REQUIREMENTS 594,181 498,137 84% ; 617,131 17,283 3% 617,131 100% ; TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In - Park Fund 160,000 160,000 100% < 160,000 - 0% 160,000 100% Transfers In -TRT Fund 20,000 20,000 100% ° 20,000 1,666 8% 20,000 100% Transfer Out - RV Reserve (261,566) (261,750) 100% (51,564) (4,297) 8% _ (51,564) 100% TOTAL TRANSFERS (81,566) (81,750) 100% ; 128,436 (2,631) -2% 128,436 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 116,415 166,536 143% = 93,115 169,421 182% 1699421 182% 76,306� A Resources over Requirements � 48,071 81,689 E (86,331) 20,099 is (86,331) e 0� o Net Transfers - In (Out) (81,566) (81,750) s 128,436 (2,631) i 128,436 i TOTAL FUND BALANCE $ 82,920 $ 166,476 201% ; $ 135,220 $ 186,889 138% ; ; $ 211,526 156% ; $76,306: A Final Beginning Fund Balance will be determined after the final close of FY23 \31ESC0GZ� Budget to Actuals Report RV Park Reserve -Fund 619 $ 30�0 FY24 YTD July 31, 2023 (unaudited) Year Complete Fiscal Year 2023 Fiscal Year 2024 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Interest on Investments 6,298 21,589 343% ; 34,300 2,928 9% ; 34,300 100% a TOTAL RESOURCES 6,298 21,589 343% ; 34,300 2,928 9% ; 34,300 100% ; REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Materials and Services - - 100,000 - 0% 100,000 100% Capital Outlay ' 100,000 5,532 6% a 74,000 - 0% i 74,000 100% ; A TOTAL REQUIREMENTS ; 100,000 5,532 6% 174,000 - 0% 174,000 100% ; TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfer In - RV Park Ops 261,750 261,750 100% 51,564 4,297 8% 51,564 100% TOTAL TRANSFERS 261,750 261,750 100% ; 51,564 4,297 8% 51,564 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 1,172,718 1,191,937 102% 1,372,453 1,469,557 107% _ 1,372,453 100% 0� B Resources over Requirements o (93,702) 16,056 (139,700) 2,928 ! (139,700) 01 Net Transfers - In (Out) c 261,750 261,750 o 51,564 4,297 s A 51,564 A i TOTAL FUND BALANCE $ 1,340,766 $ 1,469,743 110% ; $ 1,284,317 $ 1,476,782 115% ; ; $ 1,284,317 100% ; $0; A Capital Outlay appropriations are a placeholder B Final Beginning Fund Balance will be determined after the final close of FY23 oy`,��3"TES C,oG�' Budget to Actuals Report Risk Management - Fund 670 FY24 YTD July 31, 2023 (unaudited) 8.3 % Year Complete Fiscal Year 2023 1 Fiscal Year 2024 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Workers' Compensation 1,234,761 1,226,486 99% 1,111,585 96,436 9% _ 1,111,585 100% General Liability 892,681 892,681 100% 935,832 77,986 8% 935,832 100% Unemployment 430,179 344,950 80% 439,989 96,047 22% _ 439,989 100% ; A Property Damage 419,566 419,566 100% 418,028 34,836 8% I 418,028 100% m e Vehicle @ 248,764 248,764 100% 226,710 18,893 8% 226,710 100% Interest on Investments 49,346 148,514 301% 200,000 18,324 9% 200,000 100% ° Claims Reimbursement 25,000 6,476 26% 20,000 - 0% 20,000 100% Skid Car Training 1 10,000 E 8,899 89% 10,000 1,160 @ E 12% @ E @ 10,000 100% Process Fee- Events/ Parades 1 1,000 1,260 126% 2,000 220 11% 2,000 100% Miscellaneous I 180 I - 0% 200 - I E 0% ° s @ 1 200 100% TOTAL RESOURCES 3,311,477 3,297,596 100% ; 3,364,344 343,901 10% ; 3,364,344 100% ; REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Workers' Compensation 1,580,000 1,493,702 95% 1,880,000 87,360 5% 1,880,000 100% General Liability I 3,000,000 508,296 17% 1,200,000 322,221 27% @ 1,200,000 100% 1 Insurance Administration 607,558 602,653 99% 714,197 188,660 26% _ 714,197 100% I Vehicle 200,000 194,089 i 97% 400,000 - I E 0% f 400,000 100% 1 Property Damage 300,248 99,913 33% 300,250 308,293 103% 400,000 133% (99,750); Unemployment 1 200,000 25,047 13% 250,000 - 0% ' 250,000 100% a TOTAL REQUIREMENTS 5,887,806 2,923,701 50% ; 4,744,447 906,533 19% ; 4,844,197 102% ; (99,750); TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers Out -Vehicle (3,500) (3,500) 100% (3,500) (291) 8% (3,500) 100% Replacement TOTAL TRANSFERS (3,500) (3,500) 100% ; (3,500) (291) 8% ; (3,500) 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 7,687,180 8,944,938 116% 8,000,000 9,326,678 117% _ 9,326,678 117% 1,326,678� B Resources over Requirements (2,576,329) 373,895 (1,380,103) (562,632) (1,479,853) (99,750) Net Transfers - In (Out) (3,500) (3,500) (3,500) (291) (3,500) TOTAL FUND BALANCE 1 $ 5,107,351 $ 9,315,333 182% ; $ 6,616,397 $ 8,763,755 132% ; ; $ 7,843,325 119% ; $1,226,928, A Unemployment collected on first $25K of employee's salary in fiscal year B Final Beginning Fund Balance will be determined after the final close of FY23 vTESC0G2_ Budget to Actuals Report O`� Health Benefits - Fund 675 FY24 YTD July 31, 2023 (unaudited) RESOURCES Internal Premium Charges COIC Premiums Employee Co -Pay Retiree / COBRA Premiums Prescription Rebates Claims Reimbursement & Other Interest on Investments TOTAL RESOURCES REQUIREMENTS Health Benefits Deschutes On -Site Pharmacy Deschutes On -Site Clinic Wellness TOTAL REQUIREMENTS 8.3 % Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals % Budget Actuals % Projection % $ Variance 19,908,221 20,496,601 103% 25,899,034 1,489,651 6% 25,899,034 100% f 1,547,778 1,797,727 116% 1,963,363 - 0% ! 1,963,363 100% 1,282,015 1,247,607 97% 1,247,416 99,446 8% 1,247,416 100% 595,000 9 982,424 165% 1,019,288 47,080 i t 5% 1 1 1,019,288 100% 1 175,000 1 528,990 302% 280,000 - I ! 0% ! 1 280,000 100% - A 1 55,000 1 109,282 199% 124,944 - I! 0% 1 1 124,944 100% 95,686 176,071 184% 120,000 14,896 12% 120,000 100% , 23,658,700 25,338,703 107% ; 30,654,045 1,651,074 5% 30,654,045 100% ; Budget Actuals % Budget Actuals % Projection % $ Variance 26,597,563 24,647,760 93% 26,697,663 177,576 1% 26,697,663 100% _ - B I 3,779,608 � 3,807,986 1 101% , 4,287,997 3,656 0% 1 1 I 4,287,997 100% _ ! 1 B 1,212,497 1,205,226 1 99% 1,415,279 3,219 0% I ! 1,415,279 100% _ 1 B i 179,549 161,200 90% 186,274 103 0% ! 186,274 100% B 31,769,217 29,822,172 94% ; 32,587,213 184,553 1% 32,587,213 100% ; FUND BALANCE Budget Actuals % Budget Actuals % Beginning Fund Balance 11,925,656 11,304,191 95% t 5,742,743 6,140,491 107% i Resources over Requirements (8,110,517) (4,483,469) (1,933,168) 1,466,521 Net Transfers - In (Out) - 1 i ! TOTAL FUND BALANCE $ 3,815,139 $ 6,820,722 179% ; $ 3,809,575 $ 7,607,012 200% ; A Budget estimate is based on claims which are difficult to predict B Amounts are paid 1 month in arrears C Final Beginning Fund Balance will be determined after the final close of FY23 Projection % $ Variance 5,742,743 100% = 0= C 1 i i (1,933,168) 0= 1 ! I ! ! I $ 3,809,575 100% ; $0; o`�VTESC-0& Budget to Actuals Report 911 - Fund 705 and 710 FY24 YTD July 31, 2023 (unaudited) 8.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Property Taxes - Current Yr 10,402,834 10,492,810 101% = 10,932,000 - 0% 10,932,000 100% A Telephone User Tax 1,668,000 1,382,552 83% 1,827,530 - 0% m 1,827,530 100% ; ' B Interest on Investments m 67,515 237,842 352% ! 312,321 25,575 8% 312,321 100% Police RMS User Fees m 237,221 244,437 103% m 244,435 - 0% a m 244,435 100% a C Contract Payments 153,292 167,764 109% 167,765 4,000 2% m 167,765 100% B User Fee m 140,445 146,863 105% a 148,820 2,200 1% 148,820 100% Data Network Reimbursement m 120,874 158,228 131% ; 145,852 367 0% m 145,852 100% State Reimbursement m 810,000 622,177 77% 93,000 - 0% m 93,000 100% _ D Property Taxes - Prior Yr 80,000 90,291 113% m 90,000 15,085 17% _ 90,000 100% Property Taxes - Jefferson Co. 39,497 38,104 96% a 40,500 187 0% m 40,500 100% Miscellaneous m 25,000 40,191 161% 32,100 1,001 3% 32,100 100% TOTAL RESOURCES 13,744,678 13,621,258 99% 14,034,323 48,415 0% ; 14,034,323 100% ; REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 8,606,196 7,891,350 92% 9,032,045 497,345 6% 9,032,045 100% Materials and Services m 4,088,201 3,214,159 79% 4,230,715 378,267 9% 4,230,715 100% Capital Outlay m 5,015,100 2,347,522 47% 1,851,000 238,029 13% m 1,851,000 100% TOTAL REQUIREMENTS 17,709,497 13,453,030 76% 15,113,760 1,113,641 7% ; 15,113,760 100% ; TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In 1,750,000 1,750,000 100% a 1,950,000 - 0% ; ; 1,950,000 100% Transfers Out m (1,809,900) (1,809,900) 100% (1,950,000) - 0% _ ' (1,950,000) 100% TOTAL TRANSFERS (59,900) (59,900) 100% FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 12,950,799 12,708,705 98% 13,202,343 13,030,181 99% _ 13,202,343 100% 01 Resources over Requirements (3,964,819) 168,228 (1,079,437) (1,065,226) (1,079,437) a 0 Net Transfers - In (Out) (59,900) (59,900) _ _ m m m m m m TOTAL FUND BALANCE $ 8,926,080 $ 12,817,032 144% ; $ 12,122,906 $ 11,964,955 99% ; $ 12,122,906 100% ; $0; A Current year taxes received primarily in November, February and May B Telephone tax payments are received quarterly C Invoices are mailed in the Spring D State GIS reimbursements are received quarterly E Final Beginning Fund Balance will be determined after the final close of FY23 NvCO1ES G�-A BOARD OF COMMISSIONERS BOARD OF COUNTY COMMISSIONERS MEETING 1:00 PM, MONDAY, AUGUST 21, 2023 Allen Room - Deschutes Services Building - 1300 NW Wall Street - Bend (541) 388-6570 1 www.deschutes.org AGENDA MEETING FORMAT: In accordance with Oregon state law, this meeting is open to the public and can be accessed and attended in person or remotely, with the exception of any executive session. Members of the public may view the meeting in real time via YouTube using this link: http://bit.ly/3mminzy. To view the meeting via Zoom, see below. Citizen Input: The public may comment on any topic that is not on the current agenda. Alternatively, comments may be submitted on any topic at any time by emailing citizeninput@deschutes.org or leaving a voice message at 541-385-1734. When in -person comment from the public is allowed at the meeting, public comment will also be allowed via computer, phone or other virtual means. Zoom Meeting Information: This meeting may be accessed via Zoom using a phone or computer. • To join the meeting via Zoom from a computer, use this link: http://bit.ly/3h3ogdD. • To join by phone, call 253-215-8782 and enter webinar ID # 899 4635 9970 followed by the passcode 013510. • If joining by a browser, use the raise hand icon to indicate you would like to provide public comment, if and when allowed. If using a phone, press *6 to indicate you would like to speak and *9 to unmute yourself when you are called on. 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, call (541) 388-6572 or email brenda.fritsvold@deschutes.org. Time estimates: The times listed on agenda items are estimates only. Generally, items will be heard in sequential order and items, including public hearings, may be heard before or after their listed times. CALL TO ORDER CITIZEN INPUT: Citizen Input may be provided as comment on any topic that is not on the agenda. Note: In addition to the option of providing in -person comments at the meeting, citizen input comments may be emailed to citizeninput@deschutes.org or you may leave a brief voicemail at 541.385.1734. ACTION ITEMS 1:00 PM Upcoming Oregon Department of Forestry Wildfire Hazard Map Meeting 2. 1:30 PM Update from Northwest Policy Advocates 3. 2:00 PM Treasury Report for July 2023 4. 2:15 PM Finance Report for July 2023 OTHER ITEMS These can be any items not included on the agenda that the Commissioners wish to discuss as part of the meeting, pursuant to ORS 192.640. EXECUTIVE SESSION At any time during the meeting, an executive session could be called to address issues relating to ORS 192.660(2)(e), real property negotiations, ORS 192.660(2)(h), litigation; ORS 192.660(2)(d), labor negotiations, ORS 192.660(2)(b), personnel issues, or other executive session categories. Executive sessions are closed to the public, however, with few exceptions and under specific guidelines, are open to the media. ADJOURN August 21, 2023 BOARD OF COUNTY COMMISSIONERS MEETING Page 2 of 2