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2023-402-Minutes for Meeting November 27,2023 Recorded 12/27/2023
St ES 0 { BOARD OF COMMISSIONERS 1300 NW Wall Street, Bend, Oregon (541) 388-6570 Recorded in Deschutes County CJ2023-402 Steve Dennison; County Clerk Commissioners' Journal 12/27/2023 10:32:16 AM FOR RECORDING STAMP ONLY BOCC MEETING MINUTES 1:00 PM MONDAY November 27, 2023 Allen Room Live Streamed Video Present were Commissioners Tony DeBone, Patti Adair and PH Chang. Also present were County Administrator Nick Lelack; Assistant Legal 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 webpage www.deschutes.org/meetings. CALL TO ORDER: Chair DeBone called the meeting to order at 1:00 p.m. CITIZEN INPUT: • Kevin Guadagno reported that last weekend, a person shot a gun at others who were riding ATVs in the China Hat area. Stating that he plans to move his family due to their lack of safety, Guadagno said efforts to address homelessness and drug addiction with services and resources negatively affect this area. • Dorinne Tye shared the conclusion of a recent study that 70% of all airborne lead pollution issues from aviation activities, saying this contributes to higher death rates, environmental degradation and increased economic costs. CONSENT AGENDA: Before the Board was Consideration of the Consent Agenda. 1. Authorize the County Administrator to sign Document No. 2023-980, amending the contract with Parametrix for Phase II services for the Terrebonne Wastewater System project BOCC MEETING NOVEMBER 27, 2023 PAGE 1 OF 6 2. Appoint Kristin Toney to the Audit Committee CHANG: Move approval of the Consent Agenda as presented ADAIR: Second VOTE: ADAIR: Yes CHANG: Yes DEBONE: Chair votes yes. Motion Carried AGENDA ITEMS: 3. Informational presentation on the Behavioral Health Division's Homeless Outreach Services Team (HOST) Kara Cronin, Behavioral Health Program Manager, said the Homeless Outreach Services Team (HOST) offers behavioral health and substance use disorder support to homeless persons with acute psychiatric conditions. Cronin reviewed HOST's staff, which currently total 9.0 FTE, and shared how each of the positions is funded. HOST teams serve La Pine/Sisters , Redmond and Bend; in addition, one behavioral health specialist provides case management services full-time at Bend's Navigation Center. Commissioner Adair noted that the Lighthouse Navigation Center is currently under construction. Colleen Thomas, HOST Supervisor, said until services can be resumed at that location, those have temporarily transitioned to the Blue Dog RV Park. Thomas explained the Homeless Response System, the purpose of which is to prevent, assist and solve homelessness by offering programs such as rental assistance, emergency shelter and rapid re -housing. Thomas shared a list of organizations which assist in addressing homelessness in Deschutes County through the provision of various services including long-term shelter, transitional housing, permanent supportive housing and affordable housing. Discussion ensued regarding the coordination of the providers and their services, and Thomas confirmed that DAWNS House will be added to the list of providers. Continuing, Thomas said the estimated number of homeless persons in Deschutes County is 1,467, of which 1, 076 are unsheltered. Thomas described the average day of a HOST staffer, which involves contacts with homeless persons and service providers and the documentation of activities. She added BOCC MEETING NOVEMBER 27, 2023 PAGE 2 OF 6 that many people encountered by HOST teams require crisis management due to the levels of hopelessness and despair being experienced. Cronin identified barriers and challenges to meeting the needs of homeless persons and moving them out of homelessness, one of which is the lack of affordable housing. Commissioner Adair noted that in many areas, people pay up to 45% of their income for housing. Cronin added that rental inventory is acutely low —less than 2%—which results in extreme competition for rentals. Commissioner Adair reported that of 64 churches in Bend, just four have agreed to offer safe parking on their properties —and one of those offers just two spots. She advocated for more safe parking opportunities as these can be highly effective. Janice Garceau, Health Services Director, said the HOST team focuses its efforts on homeless persons who display symptoms of psychosis or another debilitating mental illness. While the vast majority are not dangerous to others, they themselves are susceptible to being victimized by crime at a higher degree than the housed population. Garceau spoke to efforts by the Coordinated Houseless Response Office Board to identify sites that could be used to shelter homeless persons. Thomas verified that HOST has identified persons who are ready to transition to permanent supportive housing, but cannot proceed due to a lack of sufficient available spaces. 4. Work Session: Draft 2020-2040 Transportation System Plan Update Tarik Rawlings, Senior Transportation Planner, and Peter Russell, Senior Transportation Planner, reviewed that a public hearing has been scheduled on November 29th to receive input on the update of the County's Transportation System Plan (TSP). Russell explained that the TSP is an element of the Comprehensive Plan which prioritizes transportation projects over the next 20 years and estimates their costs. The TSP serves as a long-term vision of a county- wide system that allows people to travel via driving, flying, bicycling, walking and the use of public transit. Russell described the groups and organizations which contributed to the update, including ODOT and the County's Bicycle and Pedestrian Advisory Committee. He referred to a chart showing potential investments according to project type and possible priority rating of high, medium or low. He said the TSP will incorporate the County's Transportation Safety Action Plan. BOCC MEETING NOVEMBER 27, 2023 PAGE 3 OF 6 Rawlings shared that approximately 170 to 180 comments have thus far been received from members of the public. The Planning Commission held a public hearing on August 10th, after which it developed recommendations for the Board's consideration. Commissioner Chang asked if the County would be involved in approving the proposed multi -use path from Sisters to Black Butte Ranch, should that move forward. Noting that the location of the proposed path is on federal land, Russell said the question of whether County land use approval would be required is currently before the Hearings Officer for a declaratory ruling which will be heard on December 6th with specific application to the proposed Lava Butte trail. Russell said one reason to consider including a project in the TSP is for the purpose of assisting a third party in securing grant funding. Road Director Chris Doty confirmed that a project which is located on federal land or within the State's right-of-way does not have to be included in the County's TSP in order for it to proceed, although the Board could choose to include a general statement of support for multi -modal connections between communities. 5. Discussion and Consideration of Safe Parking Program in Rural Deschutes County Erik Kropp, Deputy County Administrator, introduced the topic of establishing a safe parking program in the unincorporated County by reviewing the safe parking programs implemented by the Cities of Bend and Redmond, noting that Bend's program has two levels: the first for overnight camping, and the second for transitional overnight parking accommodation. Community Development Director Peter Gutowsky added that beyond the Urban Growth Boundary, a safe parking program would be limited to non -resource lands (i.e., not allowed on farm or forest land) and vehicles only. Stephanie Marshall, Assistant Legal Counsel, clarified that safe parking is no longer restricted to public property or property owned by a religious entity. Kropp presented two draft orders for the Board's consideration and reviewed the proposed details of each. Because the orders were drafted to conform with the city's programs, and Bend allows tents or yurts in its safe parking program but Redmond does not, one of the orders would allow tents or yurts within Bend's UGB only —not in Redmond's UGB, and nowhere outside of a UGB. BOCC MEETING NOVEMBER 27, 2023 PAGE 4 OF 6 Kropp then presented a matrix of decision points to guide the Board's deliberations. Discussion ensued that if land is zoned EFU, it could not have safe parking in the absence of a change in State law to allow this use on resource lands. Alternatively, a property could be rezoned to something other than EFU in order that it be used to provide managed shelter. The Board was in consensus to hear the Treasury Report and Finance Report before resuming discussion of this subject (see later this page). 6. Treasury Report for October 2023 Bill Kuhn, County Treasurer, presented the Treasury Report for October 2023, including a high-level economic overview. 7. Finance Report for October 2023 Chief Financial Officer Robert Tintle provided an update on the bond sale for the courthouse expansion project, reporting that 17 bids were received with an aggregate rate of 3.86%--far below the 5.075% rate initially anticipated. Due to the favorable conditions, the County proceeded with refinancing the 2013 bond at a rate of 3.51 %; the rate for the courthouse expansion bond will be 3.93%. Tintle added that the debt savings from refunding the 2013 bonds will be about $27,000 per year. Tintle then presented the Finance Report for October 2023. A break was announced at 3:55 p.m.; the meeting reconvened at 4:00 p.m. 5. Discussion and Consideration of Safe Parking Program in Rural Deschutes County (continued) In response to questions, Deputy County Administrator Erik Kropp clarified how a vehicle would be defined by the program and confirmed that a property used for safe parking could either by owned or leased by a public entity. Commissioner Adair spoke to the success of safe parking programs and said when these include supervision or management, they aid people in receiving services and transitioning to a healthier lifestyle. Adding that these programs also enhance the safety of neighborhoods, she supported expanding safe parking in Bend. Commissioner DeBone commented that many homeless persons struggle with either serious mental health issues and/or a substance use disorder and referred BOCC MEETING NOVEMBER 27, 2023 PAGE 5 OF 6 to constraints imposed by State land use regulations which have thus far prevented the siting of a managed shelter outside of the urban growth boundary. Commissioner Chang said safe parking is a proven approach to moving people out of homelessness, particularly those who are employed yet can't afford rent. He believed that some churches are hesitant to offer space for safe parking due to a fear of homeless people. Following further discussion, the Board was in consensus to have the two orders, as drafted, brought back next week for formal action. OTHER ITEMS: None EXECUTIVE SESSION: None ADJOURN: Being no further items to come before the Board, the meeting was adjourned at 4:43 pm. DATED this day of ► _ _ 672023 for the Deschutes County Board of Commissioners. ATTEST: RECORDING SECRETARY BOCC MEETING A(3;/e._ ANTHONY DEBONE, CHAIR PATTI ADAIR, VICE CHAIR PHIL CHANG, C+MMISSIONER NOVEMBER 27, 2023 PAGE 6 OF 6 COMMISSIONERS BOARD OF COUNTY COMMISSIONERS MEETING 1:00 PM, MONDAY, NOVEMBER 27, 2023 Allen Room - Deschutes Services Building - 1300 NW Wall Street - Bend (541) 388-6570 I 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/3h3oqdD. • 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. • When it is your turn to provide testimony, you will be promoted from an attendee to a panelist. You may experience a brief pause as your meeting status changes. Once you have joined as a panelist, you will be able to turn on your camera, if you would like to. 11 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. CONSENT AGENDA 1. Authorize the County Administrator to sign Document No. 2023-980, amending the contract with Parametrix for Phase II services for the Terrebonne Wastewater System project 2. Appoint Kristin Toney to the Audit Committee AGENDA ITEMS 3. 1:05 PM Informational presentation on the Behavioral Health Division's Homeless n itrearh cervices Team (I -IC ZT) 4. 1:30 PM Work Session: Draft 2020-2040 Transportation System Plan Update 5. 1:50 PM Discussion and Consideration of Safe Parking Program in Rural Deschutes County 6. 2:15 PM Treasury Report for October 2023 7. 2:30 PM Finance Report for October 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. November 27, 2023 BOARD OF COUNTY COMMISSIONERS MEETING Page 2 of 3 Executive sessions are closed to the public; however, with few exceptions and under specific guidelines, are open to the media. ADJOURN November 27, 2023 BOARD OF COUNTY COMMISSIONERS MEETING Page 3 of 3 BOARD OF COMMISSIONERS' MEETING REQUEST TO SPEAK Citizen Input or Testimony Subject: Ci/#444' ./'/ Name .:1("1/1-1' A-o�' Address Z -J/ 44-tv D Date: Phone #s E-mail address /t1" A- Q,1� Q (-4 In Favor Neutral/Undecided Op osed Submitting written documents as part of testimony? Yes No If so, please give a copy to the Recording Secretary for the record. SUBMIT COMPLETED REQUEST TO RECORDING SECRETARY BEFORE MEETING BEGINS BOARD OF COMMISSIONERS AGENDA REQUEST & STAFF REPORT MEETING DATE: November 27, 2023 SUBJECT: Appoint Kristin Toney to the Audit Committee RECOMMENDED MOTION: Move to appoint Kristin Toney to the Audit Committee. BACKGROUND AND POLICY IMPLICATIONS: The Audit Committee currently has one vacant public member position. A notice soliciting applications was posted on the County's recruitment portal on October 10, 2023. One application was received from Kristin Toney. Ms. Toney lives in Bend and is currently the nHU.inist.d4:VC Services Director ,t the Bend Dc,rI. arid Recreation District. She has previous local government finance experience and was an internal auditor for the City and County of Denver. On November 14th a selection panel composed of Audit Committee Chair Daryl Parish, County Internal Auditor Elizabeth Pape and Performance Auditor Aaron Kay interviewed Ms. Toney. The panel recommends that the Board approve the appointment of Kristin Toney to the Audit Committee for a term scheduled to expire on June 30, 2025. If the Board concurs, an appointment letter will be presented for signature by the Commissioners. BUDGET IMPACTS: None ATTENDANCE: Elizabeth Pape, County Internal Auditor vT E S ,,r,� BOARD OF COMMISSIONERS AGENDA REQUEST & STAFF REPORT MEETING DATE: November 27, 2023 SUBJECT: Informational presentation on the Behavioral Health Division's Homeless Outreach Services Team (HOST) RECOMMENDED MOTION: None —presentation only. BACKGROUND AND POLICY IMPLICATIONS: The Deschutes County Health Services Department (DCHS) has provided homeless outreach services since 2011. This program initially stemmed from a successful federal grant application (PATH - Projects for Assistance in Transitioning from Homelessness). Prior to 2021, this 2.0 FTE team served houseless individuals primarily in the Bend area. In 2021, Health Services applied for and ed ARPA funding to expand homeless outreach I'1Cdllll dpfJ11CU and received ARPA funding l� homeless l lcica.� outreach i services to the communities of La Pine, Redmond, and Sisters. In 2022, as a result of Measure 110 and Senate Bill 755, DCHS received Behavioral Health Resource Network (BHRN) funding to further expand outreach services in the county. BUDGET IMPACTS: None. ATTENDANCE: Janice Garceau, Health Services Director Holly Harris, Behavioral Health Deputy Director Kara Cronin, Behavioral Health Program Manager Colleen Thomas, Behavioral Health HOST/ HRP Supervisor BOARD OF COMMISSIONERS AGENDA REQUEST & STAFF REPORT MEETING DATE: November 27, 2023 SUBJECT: Discussion and Consideration of Safe Parking Board Orders RECOMMENDED MOTION: Direct staff as appropriate. BACKGROUND AND POLICY IMPLICATIONS: The Cities of Bend and Redmond have implemented Safe Parking programs to allow for limited overnight parking for people experiencing homelessness. The Board of County Commissioners has directed staff to develop a draft safe parking program in the unincorporated County for consideration. City of Bend's Safe Parking Program The City of Bend's Safe Parking Program has two levels: overnight camping (up to three vehicles) and transitional overnight parking accommodation (up to 6 vehicles). Key elements of each level are listed below. • Overnight Camping o Property owner/lessee must provide access to sanitation, including a bathroom, hand washing facilities, and trash disposal. o No formal City authorization required. o Property must be leased or owned by a business, non-profit, or public entity. • Transitional Overnight Parking Accommodation o Property owner/lessee must provide a plan and provide access to sanitation, including a bathroom; hand washing facilities; trash disposal; supervision, and policies on who can stay, how long, and what hours. o Notice of an application to neighboring property owners. o Applicants need to accept liability and demonstrate insurance coverage acceptable to the City. o Individual residential property owners are not eligible to participate. o This program requires case management or supervision. o Applications are processed administratively, not through land use. o City Manager approves/denies applications. City of Redmond's Safe Parking Program The City of Redmond's program is limited to properties operated by a religious institution, non-profit, public, or commercial entity, and not currently used for residential use. Other key elements include the following: • The property owner/lessee applies for and receives approval from the Community Development Department. • The property owner/ lessee accepts liability and demonstrates insurance coverage. • Limited to up to six vehicles. • Property owner/lessee makes available on the premises sanitary facilities, including a restroom, handwashing facility, and trash disposal. • Reasonable policies that set out what supervision will be provided. Proposed Deschutes County Safe Parking/Overnight Camping Program Attached are two draft Board Orders to implement safe/parking/overnight parking program: one for land within the Urban Growth Boundary (Board Order 2023-052) and the other for lands within 1-mile of an Urban Growth Boundary (Board Order 2023-053). Under the proposed County program, the criteria will be generally consistent with each city's program. Attached is a decision matrix to help frame discussion with the Board on this topic. Also attached are the following documents: • Board PowerPoint presentation for November 27, 2023. • H B 2006 • City of Bend Municipal Code, Chapter 4.10, Safe Parking Programs • Code of the City of Redmond, Chapter 5.720, Safe Parking and Vehicle Camping Guidelines BUDGET IMPACTS: N/A ATTENDANCE: Erik Kropp, Deputy County Administrator REVIEWED LEGAL COUNSEL For Recording Stamp Only BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON An Order Implementing Portions of Oregon House Bill 2006 (2021) and Allowing for Individuals or Families to Reside Overnight in a Vehicle, Yurt, or Tent Within an UGB * * ORDER NO. 2023-052 * WHEREAS, Sections 5 and 6 of Oregon House Bill 2006 (2021), hereinafter "HB 2006," broadly allows a local government to authorize overnight camping in a vehicle, yurt, or tent on property owned or operated by any public or private entity, including any person, partnership, joint stock company, unincorporated association or society, or municipal or other corporation of any character whatsoever ("Entity"), inside an urban growth boundary, provided that Entity providing camping spaces under these Sections must also provide access to sanitary facilities, including toilet, handwashing and trash disposal facilities; and WHEREAS, Deschutes County recognizes the continuing need for options to address homelessness in Central Oregon; and WHEREAS, consistent with Sections 5 and 6 of HB 2006 and applicable public health, life and safety regulations, Deschutes County is prepared to authorize Entities to allow individuals or families to reside overnight in a vehicle on such Entity's property; now therefore, THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON, hereby ORDERS as follows: Section 1. Effective upon the date of this Order and continuing until June 30, 2028 (unless sooner extended or terminated by subsequent Board Order), within the City of Redmond Urban Growth Boundary, Entities are authorized to offer properties they own or lease (with written authorization from the property owner) for overnight camping by homeless individuals or families in a vehicle on designated property, subject to all applicable public health, life and safety Page 1 - ORDER NO. 2023--052 regulations, and additionally consistent with the Safe Parking and Vehicle Camping Guidelines contained in Code of the City of Redmond (Section 5.720). Section 2. Effective upon the date of this Order and continuing until June 30, 2028 (unless sooner extended or terminated by subsequent Board Order), within the City of Bend Urban Growth Boundary, Entities are authorized to offer properties they own or lease (with written authorization from the property owner) for overnight camping by homeless individuals or families in a vehicle on designated property, subject to all applicable public health, life and safety regulations, and additionally consistent with the Overnight Camping Guidelines contained in City of Bend Municipal Code Chapter 4.10. Section 3. Entities shall receive written approval from Deschutes County, County Administrotor's Office prior to allowing homeless individuals or families to reside overnight in a vehicle on designated Entity property inside the Bend or Redmond Urban Growth Boundary. The County Administrator or designee shall have the authority to revoke approval for overnight camping based on health and/or safety issues. Initial approval shall be for no more than two (2) years. Applications for extensions are allowed. Each extension is limited to two (2) years. There is no limit to the number of extensions. Section 4. County staff is directed to coordinate administration of this Order. There shall be no application fee to apply for this program. Section 5. This Order is effective upon signing. Dated this day of , 2023. THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON ANTHONY DEBONE, Chair PATTI ADAIR, Vice -Chair ATTEST: Recording Secretary PHIL CHANG, Commissioner Page 2 - ORDER NO. 2023--052 REVIEWED LEGAL COUNSEL For Recording Stamp Only BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON An Order Implementing Portions of Oregon House Bill 2006 (2021) and Allowing for Individuals or Families to Reside Overnight in a Vehicle Within One Mile of an UGB * * ORDER NO. 2023-053 * WHEREAS, Section 6 of Oregon House Bill 2006 (2021), hereinafter "HB 2006," broadly allows a local government to authorize overnight camping in a vehicle on property owned or operated by any public or private entity, including any person, partnership, joint stock company, unincorporated association or society, or municipal or other corporation of any character whatsoever ("Entity") outside an urban growth boundary, provided that Entity providing camping spaces under this Section must also provide access to sanitary facilities, including toilet, handwashing and trash disposal facilities; and WHEREAS, Deschutes County recognizes the continuing need for options to address homelessness in Central Oregon; and WHEREAS, consistent with Section 6 of HB 2006 and applicable public health, life and safety regulations, Deschutes County is prepared to authorize Entities to allow individuals or families to reside overnight in a vehicle on such Entity's property; now therefore, THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON, hereby ORDERS as follows: Section 1. Effective upon the date of this Order, within one mile of the City of Redmond Urban Growth Boundary, Entities are authorized to offer properties they own or lease (with written authorization from the property owner) for overnight camping by homeless individuals or families in a vehicle on designated property, subject to all applicable public health, life and safety regulations, and additionally consistent with the Safe Parking and Vehicle Camping Guidelines contained in Code of the City of Redmond (Section 5.720). To be eligible for overnight camping Page 1 - ORDER NO. 2023--053 under this Order, properties owned by an Entity shall meet the applicable requirements outlined in Sections 3 and 4. Section 2. Effective upon the date of this Order, within one mile of the City of Bend Urban Growth Boundary, Entities are authorized to offer properties they own or lease (with written authorization from the property owner) for overnight camping by homeless individuals or families in a motor vehicle on designated property, subject to all applicable public health, life and safety regulations, and additionally consistent with the Overnight Camping Guidelines contained in the City of Bend Municipal Code Chapter 4.10. To be eligible for overnight camping under this Order, properties owned by an Entity shall meet the applicable requirements outlined in Sections 3 and 4. Section 3. To be eligible for overnight camping, properties owned by an Entity within one mile of the Redmond Urban Growth Boundary must be designated by one of the following zones: MUA-10, Rural Industrial, and Rural Residential-10. To be eligible for overnight camping, properties owned by an Entity within one mile of the Bend Urban Growth Boundary must be designated by one of the following zones: Mixed Use Agricultural (MUA)-10, Public Facility, Rural Commercial, Rural Industrial, and Rural Residential-10. Section 4. Entities shall receive written approval from Deschutes County, County Administrator's Office, prior to allowing homeless individuals or families to reside overnight in a vehicle on designated Entity property or facilities within one mile of the Urban Growth Boundary. The County Administrator or designee shall have the authority to revoke approval for overnight camping based on health and/or safety issues. Initial approval shall be for no more than two (2) years. Applications for extensions are allowed. Each extension is limited to two (2) years. There 1J 11V 111111L to the 111,1111V1i1 V1 extensions. Section 5. County staff is directed to coordinate administration of this Order. There shall be no application fee to apply for this program. Section 6. This Order is effective upon signing. Dated this day of , 2023. THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON ANTHONY DEBONE, Chair PATTI ADAIR, Vice -Chair ATTEST: Recording Secretary PHIL CHANG, Commissioner Page 2 - ORDER NO. 2023--053 BOCC - Discussion/Decision Matrix N i w L 8 i t6 0 CO -a C i RS d w RS Vi Board Order 2023-052: within the Urban Growth Boundary Staff comments Tents, yurts, etc. are allowed within UGB, but not outside UGB Staff recommends County approval to ensure sanitation requirements are met and to ensure program integrity is maintained (used for homeless, not recreation) Deschutes County Draft Yes for Bend area No for Redmond area County approval required for Bend area County approval required for Redmond area City of Redmond O z 0 ro oc .., > N 'u O8 O \O Q ® co City of Bend Yes, for transitional overnight parking level 3 0 0_ vi Q ra o _, < 'u Topic/Issue Should tents, yurts, huts, fabric structures be included? Should safe parking for 3 or less vehicles be allowed without County approval? Ni Board Order 2023-053: Outside Urban Growth Boundary (within 1-mile of UGB) Staff comments Tents, yurts, etc. are allowed within UGB, but not outside UGB Staff recommends County approval to ensure sanitation requirements are met and to ensure program integrity is maintained (used for homeless, not recreation) State land use issues Deschutes County Draft No for Bend No for Redmond County approval required for Bend County approval required for Redmond Does not allow safe parking on resource land City of Redmond z 0 ro o c, > 0 u o v 0 0 © ro Q Z City of Bend to } 0 0 0_ 3 0_ ro O, Q 'v Q Z Topic/Issue Should tents, yurts, huts, fabric structures be included? Should safe parking for 3 or less vehicles be allowed without County approval? Should safe parking be allowed on resource lands, such as EFU? (Note: the Gales' property and Bend Parks and Rec site east of Bend are both EFU) N N1 General Discussion Items Staff comments Purpose of the program is to encourage safe parking sites, charging a fee may discourage applicants Charging a fee creates a barrier to safe parking; starts to look more like a campground vs emergency shelter Deschutes County Draft No fee Does not allow program participants to be charged vl 1 a) -O D u c +-, O O N aJ O 0 c O .0— •> O L O_ City of Redmond No fee Does not allow program participants to be charged Q z City of Bend No fee V) c o E Q -0 c co - Se U— a, ul " 0 O O N -O ra 6 StQ v 5....0 Z Topic/Issue Application fee? Should the County program allow the host to charge people to camp? HB 2006, Section 6 allows public entities or religious institutions to offer overnight camping to homeless on their property without restriction to inside/outside a UGB. Does the Board want to allow this anywhere in the unincorporated County? Ni rn m Ni O ,N bA i. 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(0-0) L( 00 '- 0 rO CL u 0 ..,,, r.., ,--• -0 c a) 75 E a a° a) in o 0 0 (0.1) Z z 0 CL CL .0 Application fee'. a) 1^ a .S. ..a a) o a) 0 a, .4:, afr ,- ,-, 0 c.) 7 CI o• c 2 E l 1 ,_ a_ : .4-L. -- ., ,0 0 0.0 •::/: 0-0 8 aj .10. .1 'th... cl• aj 7,3.- r0 g "Cal o 0,' • 0 0- ',./•,' <-- 0. a, a) Li) c,--oco _c .1.. ,.. I a) o 0 ,7_,- en — F.- o 81st OREGON LEGISLATIVE ASSEMBLY--2021 Regular Session Enrolled House Bill 2006 Sponsored by Representative KOTEK; Representatives CAMPOS, DEXTER, EVANS, FAHEY, GRAYBER, HOLVEY, KROPF, LEIF, MARSH, MCLAIN, MEEK, MORGAN, NATHANSON, NERON, NOBLE, REARDON, SOLLMAN, WILDE, WILLIAMS, ZIKA, Senator PATTERSON CHAPTER AN ACT Relating to housing; creating new provisions; amending ORS 203.082, 446.265 and 458.650; and de- claring an emergency. Be It Enacted by the People of the State of Oregon: SECTION 1. Sections 2 and 3 of this 2021 Act are added to and made a part of ORS chapter 197. SECTION 2. (1) As used in this section, "emergency shelter" means a building or cluster of buildings that provides shelter on a temporary basis for individuals and families who lack permanent housing. (2) A building or cluster of buildings used as an emergency shelter under an approval granted under section 3 of this 2021 Act or section 11, chapter 12, Oregon Laws 2020 (first special session): (a) May resume its use as an emergency shelter after an interruption or abandonment of that use for two years or less, notwithstanding ORS 215.130 (7). (b) May not be used for any purpose other than as an emergency shelter except upon application for a permit demonstrating that the construction of the building and its use could be approved under current land use laws and local land use regulations. (3) An approval of an emergency shelter under section 3 of this 2021 Act or section 11, chapter 12, Oregon Laws 2020 (first special session) is void unless the shelter is operating within two years following the approval. SECTION 3. (1) A local government shall approve an application for the development or use of land for an emergency shelter, as defined in section 2 of this 2021 Act, on any prop- erty, notwithstanding ORS chapter 195, 197, 197A, 215 or 227 or any statewide plan, rule of the Land Conservation and Development Commission or local land use regulation, zoning ordinance, regional framework plan, functional plan or comprehensive plan, if the emergency shelter: (a) Includes sleeping and restroom facilities for clients; (b) Will comply with applicable building codes; (c) Is located inside an urban growth boundary or in an area zoned for rural residential use as defined in ORS 215.501; (d) Will not result in the development of a new building that is sited within an area designated under a statewide planning goal relating to natural disasters and hazards, in - Enrolled House Bill 2006 (HB 2006-A) Page 1 cluding flood plains or mapped environmental health hazards, unless the development com- plies with regulations directly related to the hazard; (e) Has adequate transportation access to commercial and medical services; and (f) Will not pose any unreasonable risk to public health or safety. (2) An emergency shelter allowed under this section must be operated by: (a) A local government as defined in ORS 174.116; (b) An organization with at least two years' experience operating an emergency shelter using best practices that is: (A) A local housing authority as defined in ORS 456.375; (B) A religious corporation as defined in ORS 65.001; or (C) A public benefit corporation, as defined in ORS 65.001, whose charitable purpose in- cludes the support of homeless individuals, that has been recognized as exempt from income tax under section 501(a) of the Internal Revenue Code on or before January 1, 2018; or (c) A nonprofit corporation partnering with any other entity described in this subsection. (3) An emergency shelter approved under this section: (a) May provide on -site for its clients and at no cost to the clients: (A) Showering or bathing; (B) Storage for personal property; (C) Laundry facilities; (D) Service of food prepared on -site or off -site; (E) Recreation areas for children and pets; (F) Case management services for housing, financial, vocational, educational or physical or behavioral health care services; or (G) Any other services incidental to shelter. (b) May include youth shelters, winter or warming shelters, day shelters and family vi- olence shelter homes as defined in ORS 409.290. (4) An emergency shelter approved under this section may also provide additional ser- vices not described in subsection (3) of this section to individuals who are transitioning from unsheltered homeless status. An organization providing services under this subsection may charge a fee of no more than $300 per month per client and only to clients who are finan- cially able to pay the fee and who request the services. (5) The approval of an emergency shelter under this section is not a land use decision and is subject to review only under ORS 34.010 to 34.100. SECTION 4. (1) Section 3 of this 2021 Act is repealed on July 1, 2022. (2) The repeal of section 3 of this 2021 Act by subsection (1) of this section does not affect an application for the development of land for an emergency shelter that was completed and submitted before the date of the repeal. SECTION 5. ORS 446.265 is amended to read: 446.265. (1) Inside an urban growth boundary, a local government may authorize the establish- ment of transitional housing accommodations used as individual living units by one or more indi- viduals. Use of transitional housing accommodations is limited to [persons] individuals who lack permanent or safe shelter and who cannot be placed in other low income housing. A local govern- ment may limit the maximum amount of time that an individual or a family may use the accommo- dations. (2) Transitional housing accommodations are intended to be used by individuals or families on a limited basis for seasonal, emergency or transitional housing purposes and may include yurts, huts, cabins, fabric structures, tents and similar accommodations, as well as areas in parking lots or facilities for individuals or families to reside overnight in a motor vehicle, without regard to whether the motor vehicle was designed for use as temporary living quarters. The transitional housing accommodations may provide parking facilities, walkways and access to water, toilet, shower, laundry, cooking, telephone or other services either through separate or shared facilities. Enrolled House Bill 2006 (HB 2006-A) Page 2 The Oregon Health Authority may develop public health best practices for shared health and sani- tation facilities for transitional housing accommodations. (3) Transitional housing accommodations are not subject to ORS chapter 90. (4) As used in this section, "yurt" means a round, domed tent of canvas or other weather re- sistant material, having a rigid framework, wooden floor, one or more windows or skylights and that may have plumbing, electrical service or heat. SECTION 6. ORS 203.082 is amended to read: 203.082. [(1) Any political subdivision in this state may allow churches, synagogues and similar religious institutions to offer overnight camping space on institution property to homeless persons living in vehicles.] [(2) In addition to any conditions or limitations imposed by a political subdivision, a religious in- stitution located within the political subdivision and offering camping space described under subsection (1) of this section must:] [(a) Limit camping space at the institution site to three or fewer vehicles at the same time; and] [(b) Provide campers with access to sanitary facilities, including but not limited to toilet, hand washing and trash disposal facilities.] (1) Any political subdivision may allow any public or private entity to allow overnight camping by homeless individuals living in vehicles on the property of the entity. (2) A political subdivision may impose reasonable conditions upon offering camping space under this section, including establishing a maximum number of vehicles allowed. (3) Entities providing camping spaces under this section must also provide access to sanitary facilities, including toilet, handwashing and trash disposal facilities. SECTION 7. ORS 458.650 is amended to read: 458.650. (1) The Emergency Housing Account [shall be] is administered by the Housing and Community Services Department to assist homeless [persons] individuals and those [persons] indi- viduals who are at risk of becoming homeless. An amount equal to 25 percent of moneys deposited in the account pursuant to ORS 294.187 is dedicated for expenditure for assistance to veterans who are homeless or at risk of becoming homeless. For purposes of this section, "account" means the Emergency Housing Account. (2) The Oregon Housing Stability Council, with the advice of the Community Action Partnership of Oregon, shall develop policy for awarding grants to organizations that shall use the funds: (a) To provide to low and very low income [persons] individuals, including but not limited to, [persons] individuals more than 65 years of age, persons with disabilities, farmworkers and Native Americans: (A) Emergency shelters and attendant services; (B) Transitional housing services designed to assist [persons] individuals to make the transition from homelessness to permanent housing and economic independence; (C) Supportive housing services to enable [persons] individuals to continue living in their own homes or to provide in -home services for such [persons] individuals for whom suitable programs do not exist in their geographic area; (D) Programs that provide emergency payment of home payments, rents or utilities; or (E) Some or all of the needs described in subparagraphs (A) to (D) of this paragraph. (b) To align with federal strategies and resources that are available to prevent and end homelessness. (3)(a) The council shall require as a condition of awarding a grant that the organization dem- onstrate to the satisfaction of the council that the organization has the capacity to deliver any service proposed by the organization. (b) Any funds granted under this section [shall] may not be used to replace existing funds. Funds granted under this section may be used to supplement existing funds. An organization may use funds to support existing programs or to establish new programs. (c) The council, by policy, shall give preference in granting funds to those organizations that receive grants from the Housing Development Grant Program established under ORS 458.625. Enrolled House Bill 2006 (HB 2006-A) Page 3 (4) The department may expend funds from the account for: (a) The administration of the account as provided for in the legislatively approved budget, as that term is defined in ORS 291.002, for the department. (b) The development of technical assistance and training resources for organizations de- veloping and operating emergency shelters as defined in section 2 of this 2021 Act and tran- sitional housing accommodations as described in ORS 446.265. SECTION 8. Section 9 of this 2021 Act is added to and made a part of ORS 458.600 to 458.665. SECTION 9. (1) As used in this section, "low -barrier emergency shelter" means an emergency shelter, as defined in section 2 of this 2021 Act, that follows established best practices to deliver shelter services that minimize barriers and increase access to individuals and families experiencing homelessness. (2) The Housing and Community Services Department shall award grants and provide technical assistance to organizations to fund: (a) The construction, purchase or lease of facilities to be used as low -barrier emergency shelters; (b) The operation, use or staffing of low -barrier emergency shelters, including the costs to provide clients with access to the shelters; (c) The development or use of amenities or facilities that provide no -cost services to in- dividuals and families who are homeless, including restroom and hygiene facilities, laundry facilities, dining facilities, storage for personal property, meeting or gathering spaces and facilities providing case management services; or (d) Rapid rehousing services and supports for individuals and families. (3) In awarding grants and providing technical assistance under this section, the depart- ment shall: (a) Ensure that funds are distributed among different regions of the state; and (b) Prioritize funding areas of highest need as identified in the August 2019 Oregon Statewide Shelter Study. (4) Grants under this section must be awarded: (a) Through a competitive process that emphasizes collaborative proposals; or (b) To one or more community action agencies. SECTION 10. (1) As used in this section, "navigation center" means a low -barrier emer- gency shelter, as defined in section 9 of this 2021 Act, that is open seven days per week and connects individuals and families with health services, permanent housing and public bene- fits. (2) The Oregon Department of Administrative Services may award grants to local gov- ernments to: (a) Plan the location, development or operations of a navigation center; (b) Construct, purchase or lease a building for use as a navigation center; (c) Operate a navigation center that has been constructed, purchased or leased under paragraph (b) of this subsection; or (d) Contract for the performance of activities in this subsection. (3) The department shall require that each local government receiving a grant under this section agree to return all moneys granted unless the local government has developed a navigation center that is operating on or before July 1, 2022. SECTION 11. Notwithstanding ORS 458.650 (2) and (3), the Housing and Community Ser- vices Department may expend funds from the Emergency Housing Account to award grants and provide technical assistance under section 9 of this 2021 Act. SECTION 12. Sections 9, 10 and 11 of this 2021 Act are repealed on January 2, 2024. SECTION 13. This 2021 Act being necessary for the immediate preservation of the public peace, health and safety, an emergency is declared to exist, and this 2021 Act takes effect on its passage. Enrolled House Bill 2006 (HB 2006-A) Page 4 Passed by House April 5, 2021 Received by Governor: Timothy G. Sekerak, Chief Clerk of House Tina Kotek, Speaker of House Passed by Senate May 3, 2021 Peter Courtney, President of Senate M., , 2021 Approved: M., , 2021 Kate Brown, Governor Filed in Office of Secretary of State: M., 2021 Shemia Fagan, Secretary of State Enrolled House Bill 2006 (HB 2006-A) Page 5 City of Bend Municipal Code — Chapter 4.10 Safe Parking Programs EXHIBIT A Chapter 5.70 SAFE PARKING PROGRAMS 5.70.005 Purpose and Scope A. Safe parking, provided through overnight camping and transitional overnight parking accommodations described in this chapter, is intended to be used by individuals, families, or households who lack permanent or safe shelter and who cannot obtain other low income housing on a limited basis for seasonal, emergency or transitional shelter purposes. B. For purposes of this chapter, the term "vehicle" includes a car, camper, trailer, or recreational vehicle, and "tent" includes fabric structures, hard -shelled huts (so-called Conestoga hut or similar), or similar movable structure. All vehicles must be operable and movable, either by their own power or towing if designed to be towed. 5.70.010 Overnight Camping. A. Notwithstanding any other provision of this code or the Bend Development Code up to three vehicles may be used by people who lack access to permanent or safe shelter and who cannot obtain other low income housing for overnight camping in a parking lot, or paved or gravel surface of a parcel of any size owned or leased by a religious institution, nonprofit, business or public entity, with permission of the property owner and lessee, if applicable. 8. A property owner or lessee who allows overnight camping on a property pursuant to this section shall: 1. Provide persons camping overnight with access to sanitary facilities, including but not limited to toilet, hand washing and trash disposal facilities at all times people are authorized to be present for overnight camping; and 2. Not require payment of any fee, rent or other monetary charge for overnight camping authorized by this section. C. A property owner who permits overnight camping pursuant to this section, may revoke that permission at any time and for any reason. Any person who has permission to sleep on that property as provided in this section shall leave the property immediately after permission has been revoked. D. The provisions of this section are not intended to limit or otherwise change any land uses that may be permitted on property under the Bend Development Code. 5.70.015 Transitional Overnight Parking Accommodations A. With authorization from the City, up to six (6) vehicles and/or tents may be used for overnight accommodation of people who lack permanent or safe shelter and who cannot obtain other EXHIBIT A low income housing in a parking lot, or paved or gravel surface of property owned or leased by a religious institution, nonprofit, business or public entity, with permission of the property owner and lessee, if applicable, as temporary transitional overnight parking accommodations. A public entity may allow more than six (6) vehicles and/or tents on property owned or leased by the public entity, with a plan approved by the City, based on the size of the parcel, supervision plan, and sanitation plan proposed by the public entity. Temporary transitional overnight parking accommodations must be located at least 150 feet from a child care facility or school, unless the parking accommodations are located on property owned or leased by a public entity or religious institution. 8. These temporary transitional overnight parking accommodations are intended to be used by individuals, families, or households on a limited basis for seasonal, emergency or transitional housing purposes. The transitional overnight parking accommodations may provide parking facilities, walkways and access to water, toilet, shower, laundry, cooking, telephone or other services either through separate or shared facilities. Any sanitation or other facilities added to the location for temporary transitional overnight parking accommodation must be temporary and removable. C. Temporary transitional overnight parking accommodations must, at a minimum: 1. Apply for and receive authorization for operation from the City Manager or designee, and agree to abide by all conditions, including acceptance of liability and demonstration of insurance coverage in amounts acceptable to the City. City authorization is not a land use decision; 2. Provide access to sanitary facilities, including but not limited to toilet, hand washing and trash disposal facilities at all hours people are authorized to be present for overnight parking, including the additional hours campers may stay at the site; 3. Provide supervision, case management, or supportive services. Supervision must include at a minimum nightly contact with each camper; 4. Develop policies that set out how individuals who may stay at the site will be selected, number of continuous days that someone may stay at the site, hours that overnight campers may stay at the site in addition to 9:00 p.m. to 7:00 a.m., what supervision will be provided, and what structures and other items may be placed on the site; 5. Not require payment of any fee, rent, or other monetary charge for temporary transitional housing accommodation; and 6. Prior to allowing any person to stay overnight as part of a temporary transitional overnight parking accommodation, provide notice of the intention to allow temporary transitional overnight parking to each property owner and occupant of each adjacent EXHIBIT A property, and, every night any person stays overnight, post a notice at a prominent location on the site. These notices must include the following information: a. The name of the property owner or lessee and person or entity providing site supervision, and a telephone number where the entity or individual providing supervision may be contacted; b. The number of approved vehicles and/or tents; and c. The hours that overnight campers may stay at the site in addition to 9:00 p.m. to 7:00 a.m. D. Property owners who allow temporary transitional overnight parking under this section may revoke permission for program operation at any time and for any reason. Any person who is on property for temporary transitional overnight parking accommodations under this section must leave the property immediately after permission has been revoked. E. The provisions of this section for temporary transitional overnight parking are not intended to limit or otherwise change any land uses that may be permitted on property under the Bend Development Code. 5.70.020 Enforcement A. Notwithstanding any other provision of this section, the City Manager or designee may: 1. Revoke authorization for temporary transitional overnight parking for violations of the requirements of this chapter; 2. Prohibit overnight camping or temporary transitional overnight parking on a property if the City finds that any activity related to the overnight camping or temporary transitional overnight parking on that property constitutes a nuisance or other threat to the public welfare; or 3. Revoke permission for a person to camp overnight, whether in a temporary transitional overnight parking accommodation or not, on City -owned property if the City has a reasonable suspicion that the person has violated any applicable law, ordinance, rule, guideline or agreement, or that the activity constitutes a nuisance or other threat to the public welfare. B. No activity associated with overnight camping or temporary transitional overnight parking is allowed to occur that constitutes a nuisance or other threat to the public welfare. C. Violation of the provisions of this chapter is a Class A infraction each day a violation occurs. D. The City Manager may adopt administrative rules in the manner provided in Section 1.30.005 of this code to implement this section. E. Nothing in this section of this code creates any duty on the part of the City or its agents to ensure the protection of persons or property with regard to permitted overnight camping or temporary transitional overnight parking accommodations. CODE OF THE CITY OF REDMOND Revised January, 2003 Continuous revision from this date forward. 2. Items that have no apparent value, utility or are in unsanitary condition may be immediately discarded. 3. Weapons, controlled substances other than prescription medication, and items that appear to be either stolen or evidence of a crime shall be retained and disposed of by the Police Department in accordance with applicable legal requirements for the property in question. 5. Notwithstanding the provisions of tis Section, the City Manager or designee may temporarily authorize camping or storage of personal property on public property by written order the specified the period of time and location: A. In the event of emergency circumstances; or B. in conjunction with a public assembly, special event or temporary use permit. [Section 5.710 added by Ord. #2021-09 passed October 5, 2021 (as Safe Parking and Vehicle Camping] [Section 5.710 amended by Ord. #2023-02 passed March 14, 2023] [Section 5.710 amended by Ord. #2023-04 passed May 9, 2023] 5.715 Penalties and Enforcement (Camping). 1. Violation of any provisions in Section 5.700 et al is a Class C violation pursuant to the City Code and may result in a violation of ORS Chapter 153. Each day that a violation occurs will considered a separate offense. 2. In addition to any other penalties that may be imposed, any campsite used for overnight sleeping in a manner not authorized by Section 5.710 or other provisions of the City Code shall constitute a public nuisance and may be abated as such and in accordance with State law. [Section 5.715 amended by Ord. #2023-02 passed March 14, 2023] 5.720 Safe Parking and Vehicle Camping Guidelines. Safe parking, provided through overnight camping and transitional overnight parking accommodations as described in this section, is intended to be used on a limited basis for emergency or transitional shelter purposes by individuals, families, or households who lack permanent or safe shelter. Vehicle -camping is hereby authorized, subject to the standards and requirements set forth below: 1. Vehicle -camping is limited to properties operated by a religious institution or place of worship, non-profit, public, or commercial entity, and not currently used for a residential use. Vehicle -camping is not allowed within the Downtown Overlay District (DOD) or on Limited Service Commercial (C-4) zoned properties without City Council approval. 2. Notwithstanding any other provision of the Redmond City Code, persons may sleep overnight in a vehicle on a premises by an entity that owns or leases real property on which a structure and an associated parking lot are located, provided: A. That said persons have obtained the permission of the Person in Charge. B. The property owner has applied for and received approval for operation and registers the location with the City's Community Development Department. C. The property owner agrees to abide by all conditions, including acceptance of liability and demonstration of insurance coverage in amounts acceptable to the City. 3. A person in charge who allows a person or persons to sleep overnight in a vehicle on the premises pursuant to this section shall: A. Not grant permission for more than six (6) vehicles used for sleeping to utilize the parking lot at any one (1) time. B. Provide or make available on the premises sanitary facilities including, but not limited to, toilet, handwashing, and trash disposal facilities at all hours people are authorized to be present for overnight parking. C. Require all vehicles used for camping be licensed, and operable. D. Not require payment of any fee, rent, or other monetary charge for overnight sleeping in a vehicle as authorized by this section. E. Not allow open flames at the premises, or within vehicles unless contained in a Recreational Vehicle (RV) currently titled and registered with the State of Oregon Department of Motor Vehicles. F. Develop reasonable policies that set out: 1. How individuals who may stay on the premises will be selected. 2. How many continuous days someone may stay at the premise. 3. What supervision will be provided. 4. What structures or other items may be placed on the premises. 5. Any other safety or aesthetic requirements for staying on the premises. 4. A person in charge who permits overnight sleeping in a vehicle pursuant to this section may revoke that permission at any time and for any reason. Any person who receives permission to sleep on a premises as provided in this section shall leave the premises immediately after permission has been revoked. The owner -operator has the right to refuse entry or discontinue use for any individual. 5. Parking spaces used for vehicle camping, and storage and sanitary facilities are located at a minimum: A. No less than 10 feet from property lines of the premises/subject site. B. Storage and sanitary facilities are no Tess than 20 feet from property lines. C. Clear of pedestrian walkways, fire lanes, or other emergency access areas, or areas needed for corner vision or sight distance. D. Applicable siting standards are subject to specific site constraints. 6. Camping is prohibited within 500 feet of a Safe Parking and Vehicle Program site permitted by the City. [Section 5.710 amended by Ord. #2023-02 passed March 14, 2023] [Section renumbered from 5.710 to 5.720 amended by Ord. #2023-02 passed March 14, 2023] 5.725 Enforcement (Safe Parking and Vehicle Camping). 1. This section shall not be construed to abrogate or limit the jurisdiction or authority of the Redmond Police Department or any other law enforcement agency. 2. Notwithstanding any other provision of this section, the City Manager or designee may: A. Revoke authorization for safe parking programs and vehicle camping for violations of the requirements of this section. B. Prohibit safe parking programs and vehicle camping on a property if the City finds that any activity related to safe parking or vehicle camping on that property constitutes a nuisance or other threat to the public welfare. 3. Nothing in this section of this code creates any duty on the part of the City or its agents to ensure the protection of persons or property with regard to permitted safe parking programs and vehicle camping accommodations. [Section 5.715 added by Ord. #2021-09 passed October 5, 2021] [Section renumbered from 5.715 to 5.725 by Ord. #2023-02 passed March 14, 2023] BOARD OF COMMISSIONERS AGENDA REQUEST & STAFF REPORT MEETING DATE: November 27, 2023 SUBJECT: Treasury Report for October 2023 ATTENDANCE: Bill Kuhn, County Treasurer DATE: TO: FROM: SUBJECT: November 20, 2023 Board of County Commissioners Bill Kuhn, Treasurer Treasury Report for October 2023 MEMORANDUM Following is the unaudited monthly treasury report for fiscal year to date (YTD) as of October 31, 2023. Treasury and Investments • The portfolio balance at the end of October was $301.8 million, an increase of $52.8 million from September and a increase of $36.6 million from last year (Oct 2022). • Net investment income for October was $528K approximately $20K more than last month and $235K greater than October 2022. YTD earnings of $2,044,644 are $1,103,626 more than the YTD earnings last year. • All portfolio category balances are within policy limits. • The LGIP interest rate increased to 5.00% during the month of October. Benchmark returns for 24-month and 36- month treasuries are down from the prior month by 15 basis points and up by 22 basis points respectively. • The average portfolio yield is 3.06%, which matches the prior month's average of 3.06%. • The portfolio weighted average time to maturity is .81 years, down slightly from 1.05 years in September. Deschutes County Total Investment Portfolio As 010/31 /2023 Portfolio Breakdown: Par Value by investment Type Municipal Debt Corporate Notes lime Certificates U.S. Treasuries Federal Agencies LGIP First Interstate (Book ealance Total Investments $ 38,475,000 37,821,000 1,245,000 53,000,000 77,295,000 48,864,067 45,135,258 301,835,324 12.7% 12.5% 0.4% 17.6% 25.6% 16.2% 15.0% 100.0% .ft:lY3.1. i t.15 Par'f•�5 r.•c:a-1 t u::a r1 ■ I►j Municipal Debt 12.7% Corporate Notes 12.5% Time Certificates 0.4% Portfolio by Broker $60 $39.0 $41.7 $40 $31.7 $34.5 $20 $- $33..0 Stitel Capital $6.7 DA Robert W Piper Davidson Baird & Sandler Co $51.3 Moreton Great Castle Capital Pacific Oak Markets Securities nvestment Income Total investment Income Less Fee: $5,000 per month Investment Income - Net Prior Year Comparison Oct-22 Oct-23 $ 533,121 (5,000) $ 528,121 292,816 Y-T-D 2,064,644 (20,000) 2,044,644 941,018 Category Maxi U.S. Treasuries LGIP ($59,847,000) Federal Agencies Banker's Acceptances Time Certificates Municipal Debt Corporate Debt ms: 100% 100% 100% 25% 50% 25% 25% Maturity (Years Max 3.04 Weighted Average 0.81 FIB/ LGIP Investments Average Yield Percentages Current Month 5.00% 2.35% 3.06 % Prior Month 4.80% 2.24% 2.60% Benchmarks 24 Month Treasury LGIP Rate 36 Month Treasury 4.93% 5.00% 4.65% Term Minimum Actual 0 to 30 Days Under 1 Year Under 5 Years 10% 25% 100% 33.5% 60.5% 100.0% Other Policy Actual Corp Issuer Callable Weighted Ave. 5% 25% AA2 2.2% 14.4% AA1 Investment Activity Purchases in Month Sales/Redemptions in Month $ $ 6,000,000 6.00% 5.50% 5.00% 4.50% 4.00% 3.50% 3.00% 2.50% 2.00% 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 Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct County Rate 2 Year Treasury Rate Three Year Portfolio Balance Corporate Bond Rate LGIP Rate Oct-20 Dec-20 Feb-21 Apr-21 Jun-21 Aug-21 Oct-21 Dec-21 Feb-22 Apr-22 Jun-22 Aug-22 Oct-22 Dec-22 Feb-23 Apr-23 Jun-23 Aug-23 Oct-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 Nov-23 Feb-24 May-24 Aug-24 Nov-24 Feb-25 May-25 Aug-25 Nov-25 Feb-26 May-26 Aug-26 Nov-26 Feb-27 May-27 Aug-27 I l I I I ( I I C c .. c c c c I C ( ( I c C C C C l I I I I , , , C ( c ( C c c I I I • I I I , Purchase Maturity Days To Ratings Coupon Par Security Broker Date Date Maturity Moodys S&P/Fitch Rate YTM 365 Value IGPAC 7/30/2021 7/30/2024 272 0.55 0.55 249, GPAC 7/28/2021' 7/29/2024 271 0.55 0.55 249, GPAC 7/21/2021 7/22/2024 264 0.55', 0.55 249, GPAC 8/5/2021 8/5/2024 278 0.55 0.55 249. GPAC 8/11/2021 8/12/2024 285 0.55 0.536214 249. GPAC 3/15/2021 12/15/2023 44 Aaa AA+ 0.22 0.2148764 2,000 R W B 8/12/2020 8/12/2025 650 Aaa AA+ 0.53 0.53 3,000 MORETN 8/12/2020 8/12/2025 650 Aaa AA+ 0.57 0.57 3,000 CASTLE 10/16/2020 10/15/2024 349 Aaa AA+ 0.4 0.4401721 2,000 PS 12/30/2020 12/23/2024', 418 Aaa AA+ 0.32', 0.3199988 2,000 DA DAV 1/22/2021 7/22/2024 264 Aaa AA+ 0.31 0.31 2,000 R W B 7/19/2021 7/19/2024 261 Aaa AA+ 0.42 0.4283959', 1,000 CASTLE 9/26/2022', 9/26/2024' 330 Aaa AA+ 4.25 4.2542149 2,000 R W B 10/17/2024 351 Aaa AA+ 4.62 4.7128512 2,000 MORETN 2/14/2025 471 Aaa AA+ 1.75 4.5602179 1,700 CASTLE 11/30/2022 8/15/2024 288 Aaa AA+ 3.3 4.6146501! 2,000 CASTLE 7/6/2022 3/28/2024 148 Aaa AA+ 3.45 3.3909602 2,000 DA DAV sa: ,, 10/27/2025 726 Aaa AA+ 5 5.0181605', 1,855 R W B 11/18/2022 9/4/2025 673 Aaa AA+ 0.375 4.2631353 2,000 R W B 11/18/2022', 12/8/2023 37 Aaa AA+ 3.375 4.7972336 2,840 MORETN 11/30/2022 5/16/2025 562 Aaa AA+ 4 5.139245 2,000 PS 12/1/2022 3/8/2024 128 Aaa AA+ 4.75 4.7977307 2,000 CASTLE 8/14/2020 8/12/2025 650 Aaa 0.6 0.6101786 2,000 CASTLE 9/9/2020 9/9/2024 313 Aaa 0.48 0.48 1,000 CASTLE 10/30/2020 10/28/2024', 362 Aaa 0.41 0.4163167 2,000 CASTLE 10/30/2020 1/29/2025 455 Aaa 0.45 0.4523943 2,500 CASTLE 11/5/2020 11/6/2023 5 AA+ 0.25 0.2801193 5,000 CASTLE 11/18/2020', 11/18/2024 383 Aaa 0.375 0.375 2,000 R W B 1/15/2021 1/15/2025 441 Aaa 0.35 0 2,000 CASTLE 7/8/2022 10/22/2025 721 Aaa 0.65', 3.2000087 2,000 MORETN 11/30/2022 11/26/2025', 756 Aaa AA+ 5.3 5.3002699 2,000 MORETN 11/18/2022 9/23/2025 692 Aaa AA+ 0.375 4.2702845 2,000 ,CASTLE 11/30/2022 7/21/2025 628 Aaa AA+ 0.375 4.3133499 2,000 CASTLE 7/31/2020 1/29/2025 455 Aaa AA+ 0.57 0.569999 1,400 MORETN 8/21/2020 8/21/2025 659 Aaa AA+ 0.56 0.56 3,000 CASTLE 8/18/2020 8/18/2025 656 Aaa AA+ 0.57 0.5901227 2,000 PS 8/28/2020 8/29/2025 667 Aaa AA+ 0.6 0.6000006 1,000 R W B 8/27/2020 8/21/2025 659 Aaa AA+ 0.56 0.5650922 1,000 CASTLE 8/28/2020 8/29/2025 667 Aaa AA+ 0.6 0.6000006 1,000 R W B 9/3/2020 8/21/2025 659 Aaa AA+ 0.56 0.5599951', 2,000 R W B 11/4/2020 11/4/2025 734 Aaa AA+ 0.55 0.55 2,000 CASTLE 11/12/2020 11/7/2025 737 Aaa AA+ 0.5 0.5729346 2,00C R W B 11/30/2022 4/22/2025 538 Aaa AA+ 0.625 4.4293463 2,00C GPAC 6/28/2022 1/31/2024 91 Aaa 0.875 3.0200597 2,00C GPAC 6/28/2022 3/31/2024 151 Aaa 2.25 3.0493067 2,00C GPAC 6/28/2022 5/31/2024 212 Aaa 2.5 3.0809126', 2,00C MORETN 7/8/2022 4/15/2025 531 Aaa AA+ 2.625', 3.0804476 2,00C PS ar 's 3/15/2024 135 Aaa 0.25 4.282992 2,00C PS r a.;,..I.";;;;„...i4/30/2025 546 Aaa 0.375 4.2171846 2,00C .: :. 5/31/2025 577 Aaa 0.25 4.2325215', 2,00C MORETN , . r h.:. 4/15/2024 166 Aaa 0.375 4.6205671 2,00C MORETN :i 2^ 5/15/2024 196 Aaa 2.5 4.6315735 2,00C MORETN /s .' 1/31/2024 91 Aaa 2.25 4.5518203 2,00C MORETN vie 2/15/2025 472 Aaa 1.5 4.5042292 2,00C MORETN 11/4/2022 3/15/2025 500 Aaa 1.75 4.6405931 2,00( MORETN 11/4/2022 6/15/2025 592 Aaa 2.875 4.6510728 2,00C MORETN 11/4/2022', 7/15/2025 622 Aaa 3 4.660048 2,00C MORETN 11/18/2022 12/15/2024 410' Aaa 1 4.3929033', 2,00C , ) ) ) ) I , ) ) ) ) 10844 BCD ' 05580AB78 BMW 10847 ''BCD 38149MXG3 'GOLDIN, 10848 BCD 795451AA1 SALLIE 10849 BCD 89235MLF6 TOYOT/' 10850 NCB 90348JR85 UBS BA 10836 FAC 31422XBV3 (Federal, 10763 FAC 3133EL3P7 ',Federal 10764 FAC 3133EL3H5 Federal' 10783 FAC 3133EMCNO Federal 10820 FAC 3133EMLP5 Federal 10828 FAC 3133EMNK4 Federal 10842 FAC 3133EMT51 Federal 10916 FAC 3133ENP79 Federal 10926 FAC 3133ENS68 Federal' 10927 FAC 3133ENPG9 Federal 10954 FAC 3133ENG20 Federal 10903 FAC 3130ASLR8 Federal 10932 FAC 3130ATN52 Federal 10937 FAC 3130AK5E2 ',Federal 10938 FAC 3130A0F70 Federal 10947 FAC 3130ASR92 Federal 10957 FAC 3130ATUQ8 Federal 10766 FAC 3134GWND4 Federal 10775 FAC 3134GWF84 Federal 10791 FAC 3134GW3W4 Federal 10792 FAC 3134GW5Q5 Federal 10794 FAC 3137EAEZ8 Federal 10799 FAC 3134GW7F7 Federal 10821 FAC 3134GXKK9 Federal 10905 FAC 3134GWZV1 Federal 10939 FAC 3134GY4P4 Federal 10944 FAC 3137EAEX3 Federal 10955 FAC 3137EAEU9 Federal 10762 FAC 3136G4E74 (Federal 10765 FAC 3136G4N74 Federal 10767 FAC 3136G4L84 Federal 10770 FAC 3136G4X24 Federal 10772 FAC 3136G4N74 Federal 10773 FAC 3136G4X24 Federal 10774 FAC 3136G4N74 Federal 10793 FAC 3135GA2N0 Federal 10796 FAC 3135G06G3 Federal 10952 FAC 3135G03U5 Federal 10900 TRC 91282CDV0 'U.S. Tre 10901 TRC 91282CEG2 'U.S. Tre 10902 TRC 91282CER8 'U.S.Tre 10904 TRC 91282CEH0 ''U.S.Tre 10919 TRC 91282CBR1 U.S. Tre 10920 TRC 912828ZL7 U.S. Tre 10921 TRC 912828ZT0 U.S. Tre 10924 TRC 91282CBV2 U.S. Tre 10925 TRC 912828WJ5 U.S. Tre 10928 TRC 912828V80 U.S. Tre 10929 TRC 91282CDZ1 U.S. Tre 10934 TRC 91282CED9 U.S. Tr( 10935 TRC 91282CEU1 'U.S. Tre 10936 TRC 91282CEY3 U.S. Tr( 10942 TRC 91282CDN8 U.S. Tr( Purchase Maturity Days To Ratings Coupon Par Market Book Call ( ( ( ( ( ( , MORETN 11/18/2022 9/30/2025 699 Aaa 3 4.1910054 2,000,000 1,923,750 1,957,439 - - MORETN 11/18/2022 7/15/2025 622 Aaa 3 4.2514798 2,000,000 1,929,688 1,960,023 - - DA DAV 11/30/2022 5/15/2024 196 Aaa 2.5 4.6796779 2,000,000 1,968,281 1,977,600 - - GPAC 11/30/2022 7/31/2024 273 Aaa 1.75 4.6137515 2,000,000 1,945,234 1,959,200 - - CASTLE 11/30/2022 1/31/2024 91 Aaa 0.875', 4.732274 2,000,000 1,977,734 1,981,518 - - PS 11/30/2022 3/15/2024 135 Aaa 0.25', 4.7067273 2,000,000 1,962,031 1,968,380 - - PS 11/30/2022 7/15/2025 622 Aaa 3 4.2943472 2,000,000 1,929,688 1,958,655 - - PS 11/30/2022 6/15/2025 592 Aaa 2.875 4.2893605 2,000,000 1,928,281 1,956,978 - - STIFEL 9/29/2023', 7/15/2026 987', 4.5 4.8808615 3,000,000 2,966,953 2,971,261 - - GPAC 9/29/2023'', 3/28/2024 148 Aaa 5.3049998 5.60282483 2,000,000 1,956,224 1,956,381 - - GPAC 12/3/2020 1/13/2025 439 Aaa AA+ 2.75 0.6389292! 2,000,000 1,939,174 2,049,925 11/13/2024 GPAC 11/17/2021 2/9/2024 100 Aaa AA+ 3 0.9122019 2,000,000 1,985,142 2,011,225 12/9/2023 GPAC 11/18/2021 9/11/2026 1045', Aaa AA+ 2.05 1.4551529', 2,000,000 1,833,350 2,032,748 7/11/2026 GPAC 1/4/2021 3/15/2025 500 Aa3 AA- 3 0.6490818', 2,000,000 1,935,853 2,063,543 - - CASTLE 2/1/2021 9/9/2024 313 A3 A+ 3.625 0.57179 2,950,000 2,879,097 3,026,160 - - GPAC 12/28/2020 5/11/2025 557 Aa2 AA- 1.554 0.6470298 1,663,000 1,568,886 1,685,683 - - CASTLE 1/7/2021 5/11/2025 557 Aa2 AA- 1.554 0.6175284 2,000,000 1,886,815 2,028,189 - - CASTLE 11/24/2020 11/24/2023 23 Aaa AAA 0.25 0.3204397 2,000,000 1,993,583 1,999,908 - - CASTLE 12/22/2020 1/23/2025 449 Al A- 3.125 0.8061136 2,000,000 1,934,699 2,055,901 - - CASTLE 1/11/2021 1/23/2025 449 Al A- 3.125 0.8272497 2,000,000 1,934,699 2,055,378 - - CASTLE 11/18/2021 5/13/2024 194 Al A- 3.625 0.9770205 1,500,000 : 1,481,158 1,520,878', - - CASTLE 12/2/2021 2/1/2024 92 Al A- 3.875 0.9289607 1,000,000 995,091 1,007,274 - - GPAC 11/13/2020 11/7/2024 372 Aa2 A+ 2 0.7055457 3,000,000 2,894,731 3,038,863 10/7/2024 CASTLE 1/7/2021 11/7/2024 372 Aa2 A+ 2 0.5429301 1,708,000 1,648,067 1,733,005 10/7/2024 PS 10/29/2021 7/30/2024 272 A3 A 2.4 0.8420282 2,000,000 1,944,242 2,022,964 - - GPAC 12/17/2020 12/15/2024 410 Aa2 AA 2.65 0.570485 2,000,000 1,941,638 2,046,081 10/15/2024 GPAC 11/19/2020 3/19/2025 504 Aa2 AA- 2.992', 0.813784 2,000,000 1,934,220 2,059,091 - - GPAC 12/21/2020 8/16/2024 289 Aa2 AA- 2.019 0.5432498 2,000,000 1,945,003 2,023,103 7/16/2024 GPAC 11/18/2020 4/15/2025 531 Aaa AAA 0.873 0.5784436 2,000,000 1,873,499 2,008,454 - - R W B 11/12/2020 12/1/2024 396 Aa2 AA+ 1 0.6501532 935,000 891,420 938,492 - - R W B 11/12/2020 12/1/2023 30', Aa2 AA+ 1 0.550114 270,000 269,017 270,100 - - GPAC 12/17/2020 10/1/2024 335 AAA 0.645 0.6450337 1,000,000 956,700 1,000,000 - - GPAC 10/1/2025 700 Al 2.148 5.0003132 2,060,000 1,940,644 1,956,420 - - PS 10/1/2020 6/15/2024 227 Aa1 0.613, 0.6130311 500,000 485,255 500,000 - - DA DAV 12/3/2020 6/15/2024', 227 Aa1 0.83 0.480219 300,000 291,333 300,647 - - ,R W B 12/7/2021 6/15/2026 957 Aal 1.4 1.2301048 2,000,000 1,811,380 2,008,640 - - PS 10/8/2020 9/15/2024 319 Aal 5 0.6103486 1,000,000 995,330 1,037,775 - - PS 10/13/2020 9/15/2024 319 Aaa 5 0.7253469 220,000 218.449 228,073 - - PS 7/1/2021 6/15/2025 592 AA+ 0.86 0.8600191 400,000 371.116 400,000 - - PS 12/7/2021 6/15/2026 957 Aa1 1.438 1.2900015 2,000,000 1,809,100 2,007,515 - - R W B 10/14/2020 7/15/2024 257 AA- 2 0.6503538 815,000 794,918 822,655 - - GPAC 1/21/2021 6/1/2025 578 Aaa AAA 1 0.5000954', 2,165,000 2,028,605 2,181,931 - - R W B 12/30/2020 6/15/2024 227 Aal AA+ 2 0.4052718 2,750,000 2,691,783 2,777,158 - - CASTLE 7/15/2021 6/30/2025 607 Aa2 AA 0.95 0.6870868 1,255,000 1,166,886 1,260,407 - - R W B 12/8/2021 6/30/2026 972 AA2 AA 1.104 1.3861517 250,000 222,850 248,185 - - GPAC 12/1/2022 5/1/2025 547 Aal AA+ 0.895 4.7532126 500,000 467,595 474,639 - - R W B 12/1/2020 8/1/2024 274 Aa1 AA+ 0.638 0.4148774 505,000 487,012 505,838 - - R W B 12/17/2020 8/1/2024 274 Aa1 AA+ 2.677 0.9386601 755,000 739,198 764,655 - - PS 1/26/2021 4/1/2024 152 Aa2 AAA 2.505 0.3901753 2,350,000 2,321,213 2,370,559 - - R W B 12/2/2021 5/1/2024 182 Aal AA+ 0.795 0.7300606 500,000 488,450 500,161 - - R W B 8/27/2020 6/30/2024 242', Aa1 AA+ 5.66 0.6000375 90,000 90,015 92,984 - - PS 8/31/2021 6/30/2024 242 AA 0.583 0.5830334 1,000,000 968,060 1,000,000 - - IGPAC 11/18/2021 6/30/2026 972', Aa1 AA+ 5.68 1.4000014 210,000 212,201 233,105 - - IR W B 12/8/2021 11/15/2026 1110 Aal AAA 0.934 1.3661066 260,000 229,752 256,709 - - PS 10/20/2020 8/1/2024 274 Aa3 0.77 0.6001765 1,200,000 1,157,556 1,201,509 - - PS 12/17/2020 6/15/2024 227 Aa1 0.572 0.5720012 1,000,000 969,680 1,000,000 - - MORETN 7/23/2021 6/15/2026 957 Aa1 0.899', 0.8000224 1,250,000 1,115,575 1,253,174 - - R W B 12/14/2020 9/1/2024 305 Aa2 3.221 0.4201896 1,750,000 1,716,995 1,790,484 - - IR W B 4/1/2021 12/1/2023 30 A- 0.7 0.7000516 1,000,000 995,750 1,000,000 - - IGPAC 12/1/2022 9/1/2025 670 Aa2 AA 0.734 4.6299342 1,895,000 1,749,293 1,769,399 - - 'PS 9/17/2020 6/15/2024 227 Aal 0.55 0.5500254 1,900,000 1,840,701 1,900,000 - - DA DAV 2/16/2021 8/1/2025 639 Aaa AA+ 1.597 0.4700929', 500,000 468,540 509,746 - - PS 10/21/2020 8/1/2024 274I Aa2 AA 2.061', 0.600206', 1,200,000 1,169,136 1,212,979 - - .S. Treasury S. Treasury .S. Treasury .S. Treasury .S. Treasury .S. Treasury .S. Treasury .S. Treasury .S. Treasury .S. Treasury pple Inc pple Inc pple Inc ME GROUP REDIT SUISSE NY hevron Corp hevron Corp ternational Bonds for Recons Morgan Chase - Corporate N DMorgan Chase - Corporate N DMorgan Chase - Corporate N Morgan Chase - Corporate N OYAL DUTCH SHELL PLC OYAL DUTCH SHELL PLC S Bank /ALMART TO Energy Inc TO Energy Inc ALE UNIVERSITY LDERWOOD WA WTR & WSTWTR DIST LDERWOOD WA WTR & WSTWTR DIST ALIFORNIA INFRASTRUCTURE & EC A ST MUNI FIN AUTH REVENUE LACKAMAS SCHOOL DISTRICT LACKAMAS SCHOOL DISTRICT ESCHUTES CTY SCH DIST #1 )AHO ST BOND BANK AUTH REVENU EROME IDAHO SCHOOL DISTRICT LAMATH CNTY OR SCH DIST alem-Keizer School District IEDFORD OR REVENUE IULTNOMAH CO-REF-TXBL IULTNOMAH COUNTY OR SCHOOLS IULTNOMAH COUNTY OR SCHOOLS R EDU DISTS FF&C PENSION OBLI IREGON STATE rregon State Lottery wagon State Lottery wagon State Lottery rregon State Lottery rR ST COMMUNITY COLLEGE DIST rR ST COMMUNITY COLLEGE DIST rR ST COMMUNITY COLLEGE DIST rDOT HWY USER TAX REV OMONA CALI UNI SCH DISTTAXAB ortland Community College ortland Community College IORROW PORT TRANS FAC IORROW PORT TRANS FAC ANCHO SANTIAGO CA CMNTY CLG D ILVER FALLS SD AN MATEO CA FOSTER CITY SCHO .ONOMA CCD i : : : 1 • • : 1 I • , • Purchase Maturity Days To Ratings Coupon Par Market Book Call Broker Date Date Maturity Moodys S&P/Fitch Rate YTM 365 Value Value Value Date VENUE PS 11/3/2020'' 8/1/2025' 639 Aa3 AA 2' 0.8504149' 350,000 330,075 356,887 - - PS 10/8/2020' 6/15/2024' 227 Aa1 0.675', 0.6750364' 490,000 475,211 490,000 - - PS 10/28/2020' 6/15/2024' 227 Aa1 0.59' 0.5840838' 1,500,000 1,453,365 1,500 000 - - PS 11/17/2020' 6/15/2025' 592' Aa1 AA+ 0.912 0.6448704' 350,000 325.056 351,492 - - 7/1/2006 - - 1 5 5' 48,864,067 48,864,067 48,864,067 - - 7/1/2006' - - 1', 5' 5' 21,003,667 21,003,667 21,003,667 - - 40//1 X_23 - - 1' 5' 5', 24,131,591 24,131,591 24,131,591 - - TOTALS 301,835,324 293,355,332 300,666,730 , 10787 'MUN '88675ABS4 ITIGARDORWTRSYSRE 10779 MUN 906429EE1 UNION CTY OR SCHOOL C 10785 MUN 939307KV5 Washington County SD Mun 10798 MUN 938429V61 Washington County SD Mun 10078 RRP SYS10078 Local Govt Investment Pool 1nnP4 RR9 '.. SYS10084 : First Interstate Bank BOARD OF COMMISSIONERS AGENDA REQUEST & STAFF REPORT MEETING DATE: November 27, 2023 SUBJECT: Finance Report for October 2023 ATTENDANCE: Robert Tintle, Chief Financial Officer DATE: TO: FROM: SUBJECT: MEMORANDUM November 27, 2023 Board of County Commissioners Robert Tintle, Chief Financial Officer Finance Report for October 2023 Following is the unaudited monthly finance report for fiscal year to date (YTD) as of October 31, 2023. Budget to Actuals Report General Fund • Revenue YTD in the General Fund is $7.4M or 16.6% of budget. By comparison, last year revenue YTD was $6.2M and 14.2% of budget. • Expenses YTD are $14.5M and 31.3% of budget. By comparison, last year expenses YTD were $14.5M and 32.0% of budget. • Beginning Fund Balance is $14.OM or 101.1% of the budgeted $13.8M beginning fund balance. County Wide Financial Dashboard Fund Select all (Blank) 001 - General Fund 010 - Assmf Clerk... 020 - Code Abate... 030 - Community ... 040 - Court Techn... 050 - Economic D... 060 - General Co... 070 - General Co... 090 - Project Dev... 120 - Law Library ,o ova 130 - Park Acquisi... 31.3% 132 - Park Develo... Monthly GL Period 0 4 $12.1M (Blank) SSY1 50rn 0 Requirements 14.5 M zni Resources $7.4M 16.6% Monthly Expenditures Last Vear Actuals •Current Vear Actuals Monthly Revenues ▪ 6 •Last Year Actuals •Current Year Actuals 001 - General Fund Budget to Actuals Beginning Working Capital 32.0% % of last year budget 14.4% 96 of last year budget 10 101.1% Sass SON 4 33.3% Year Complete Budget to Actuals by Category Actuals •Budget 0 Projection Trawlers Our Perecnne, 1.1ete,is6 .6 Capirai _er_cc_ Services Curley Projected Ending Working Capital SICV 21t3 •Hudget €Projection Approved FTE 121.86 VACANT 6 02% FILLED 93.9815 All Major Funds On the attached pages you will find the Budget to Actuals Report for the County's major funds with actual revenue and expense data compared to budget through October 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 31.63 31.63- : 31.63 Unfilled - 3.63 - 3.63 3.63 3.63 - 10.29% Clerk Filled 9.48 - 10.48 10.48 9.90 Unfilled 1.00. - - 0.58 3.78% BOPTA Filled 0.52 0.52 0.10 0.10 Unfilled _ 0.42 0.42 40.32% DA Filled 57.90 58.90 58.90 59.40... Unfilled 3.20220 r 2.20 1.70 3.81% Tax Filled 6,50 6.50 6.50 6.50 Unfilled - - -, 0.00% Veterans' - Filled 5.00-_:.. 5.00 5.00 5.00 Unfilled - - -:. 0.00% Property Mgmt Filled - 2.00 - 2.00 2.00 - 3 00 Unfilled 1.00 1.00 1.00 - 25.00% Total General Fund Filled 113.03 115.03 114.61----115.53- - - - - - - - - Unfilled 8.83 6.83 7.25 6.33 - - - - - - 6.00% Justice Court Filled 4.60 4.60 4.60 4.60 unfilled - - - - 0.00% Community Justice Filled 45.00 43.00 45.00 45.00 Unfilled 4.00 6.00 4.00 4.00 9.18% Sheriff Filled 233.75 232.75 229.75 229.75 Unfilled 37.25 38.25 41.25 41.25 14.58% Houseless Effort Filled 1.00 1.00 1.00 1.00 Unfilled 1.00 1.00 1.00 1.00 50.00% Health Srvcs Filled 381.55 376.95 378.75 383.40 Unfilled 33.25 37.85 37.05 32.60 8.47% COD Filled 54.80 54.80 52.80 52.00 Unfilled 3.20 3.20 5.20 6.00 7.59% Road Filled 57.00 57.00 57.00 55.00 Unfilled 5.00 5.00 5.00 7,00 : 8.87% Adult P&P Filled 33.75 33.75 33.75 33.75 Unfilled 6.00 6.00 6.00 6.00 15.09% Solid Waste Filled 29.00 31.00 30.00. 30.00 Unfilled 12.00 10.00 11.00 11.00 26.83% Victims Assistance Filled 6.50 7.50 7.50 9.50 UnfillC4 yo.yt/0 GIS Dedicated Filled 2.00 2.00 2.00 2,00 Unfilled - - - - 0.00% Fair & Expo Filled 11.75 11.75 11.75 10.75 Unfilled 5.75 5.75 5.75 6.75 34.29% Natural Resource Filled 2.00 2.00 2.00 2.00 Unfilled - -. 0.00% ISF-Facilities Filled 23.75 22.75 22.75 22.75 Unfilled 3.00 4.00 4.00 4.00 14.02% ISF - Admin Filled 9.75 9.75 9.75 8.75 Unfilled - - - 1.00 2.56% ISF - BocC Filled 3.00 3.00 3.00 3.00 Unfilled - - - - 0.00% ISF - Finance Filled 12.00 12.00 12.00 12.00 Unfilled 1.00 1.00 1.00 1.00 7.69% ISF - Legal Filled 7.00 7.00 7.00 7.00 Unfilled - - - - 0.00% ISF .-HR Filled 8.80 8.80 8.80 8.80 Unfilled 1.20 1.20 120 1.20 12.00% ISF - IT Filled 17.00 17.00 17.00 17.00 Unfilled - - - - 0.00%1 !SF -.Risk -Filled 3.25 3.25 3.25 3.25 Unfilled' - 0.00% 911 Filled 53.00 55.00 55.00 54.57 Unfilled 7.00 5.00 5.00 5.43 9.35% Total: Filled 1,113.28 1,111.68 1,109.06 1,111.40 - - - - - - - - Unfilled Total 131.48 133.08 1,244.76 1,244.76 136.70 134.56 A 1,245.76 1,245.96 - - - - - - - - - - - - - - - %Unfilled 10.56% 10.69% 10.97% 10.80% 10.76% A 0.2 FTE increase in Health Services uTES Budget to Actuals - Countywide Summary All Departments FY24 YTD October 31, 2023 (unaudited) 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 RESOURCES Budget 001 - General Fund 030 - Juvenile 160/170 - TRT 200 - ARPA 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 RESOURCES REQUIREMENTS 001 - General Fund 030 - Juvenile 160/170 - TRT 200 - ARPA 220 - Justice Court Actuals 0/0 Budget Actuals 43,472,708 43,034,834 99% 1,010,203 1,050,931 104% 13,631,282 12,748,688 94% 105,186 14,955,890 999% 525,032 518,001 99% 49,577,055 50,672,726 102% 57,787,985 55,638,108 96% 11,675,519 9,455,886 81% 24,889,063 25,698,009 103% 6,134,018 6,295,372 103% 1,943,063 782,549 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% 44,408,216 7,351,503 17% 1,014,168 91,252 9% 12,751,790 7,191,667 56% 2,630,533 14,216,308 540% 525,540 174,666 33% 58,332,752 8,147,889 14% 59,843,955 24,178,331 40% 10,460,840 2,860,688 27% 26,673,711 9,812,175 37% 5,535,606 1,227,290 22% 2,179,426 1,114,507 51% 15,995,411 6,157,966 38% 2,343,500 1,232,201 53% 2,324,117 2,382,521 103% 64,800 23,506 36% 642,252 579,826 90% 530,800 226,107 43% 6,298 21,589 343% ; 34,300 11,925 35% 3,311,477 3,297,596 100% ; 3,364,344 1,300,237 39% 23,658,700 25,492,341 108% ; 30,654,045 9,374,812 31% 13,744,678 14,120,981 103% ; 14,034,323 1,464,599 10% 62,651,873 65,511,028 105% ; 81,637,214 17,613,675 22% Projection 45,143,983 102% 1,027,772 101% 12,541,540 98% 14,374,148 546% 526,420 100% 58,526,528 100% 59,626,424 100% 8,655,530 83% 26,842,627 101% 5,537,148 100% 2,334,697 107% 16,037,811 100% 2,575,561 110% 2,450,726 105% 69,960 108% 505,690 95% 35,530 104% 3,396,394 101% 30,727,068 100% 14,080,224 100% 81,437,214 100% • ; 332,985,219 348,711,997 105% ; 375,339,391 116,153,825 31% ; ; 386,452,995 103% Fiscal Year 2023 1 Fiscal Year 2024 Budget Actuals OA Budget Actuals (26,749) 24,337,373 23,057,601 95% 7,928,538 7,497,365 95% 13,123,218 11,822,231 90% 23,129,361 14,662,784 63% 766,183 742,697 97% (6,197) 25,183,057 7,647,063 30% 8,481,279 2,537,609 30% 6,902,223 4,822,859 70% 12,326,272 641,713 5% 822,370 261,595 32% Projection 24,485,346 97% 8,137,645 96% 6,852,723 99% 9,753,207 79% 832,630 101% Budget to Actuals - Countywide Summary All Departments FY24 YTD October 31, 2023 (unaudited) 255 - Sheriffs Office 274 - Health Services 295 - COD 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 58,373,715 97% 70,979,127 62,912,108 89% 11,233,304 9,466,620 84% 16,188,996 13,822,550 85% 7,575,910 6,790,874 90% 28,387,166 16,897,136 60% 11,754,672 10, 769, 061 92% 3,098,054 3,330,291 107% 1,972,030 2,067,492 105% 870,000 483,310 56 ° 594,1R1 100,000 5,887,806 31, 769,217 17,709,497 108,884,843 49R157 5,532 2,915,728 30,688,534 13,390,020 63,570,653 84°, 6% 50% 97% 76% 58% 65,642,097 71,807,916 10,269,561 17,124, 761 7,576,032 23,772,827 14,355,234 3,734,327 2,582,856 i ,090,000 617;131 174,000 4,744,447 32,587,213 15,113,760 93,362,911 19,145,870 19,503,496 2,938,412 5,006,150 2,147,868 5,122,022 3,416,848 1,201,155 1,969,187 160,110 9R,719 1,793, 599 7,203,817 4,224,209 14,598,252 29% 27% 29% 29% 28% 22% 24% 32% 76% 15% 16% 0% 38% 22% 28% 16% 33.3% Year Complete 63,547,390 73,955,227 9,312,337 16,751,816 6,782,694 23,765,779 14,355,234 3,557,650 2,281, 756 1,090,000 533,23R 174,000 4,773,658 32,587,213 14,284,293 ; 93,157,006 97% 103% 91% 98% 90% 100% 100% 95% 88% 100% 86% 100% 101% 100% 95% 100% TOTAL REQUIREMENTS ; 446,705,009 353,737,710 79% 418,270,274 104,434,355 25% 410,970,842 98% ‘31 ES Budget to Actuals - Countywide Summary All Departments FY24 YTD October 31, 2023 (unaudited) TRANSFERS 001 - General Fund 030 - Juvenile 160/170 - TRT 200 - ARPA 220 - Justice Court 255 - Sheriffs Office 274 - Health Services 295 - CDD 325 - Road 355 - Adult P&P 465 - Road CIP 610 - Solid Waste 615 - Fair & Expo 616 - Annual County Fair 617 - Fair & Expo Capital Reserve 618 - RV Park 619 - RV Park Reserve 670 - Risk Management 705 - 911 999 - Other 263,217 • 3,448,587 8,007,942 • (911,585) (12,330,136) 267,532 • 14,230,313 (5,299,665) 704,127 (156,706) 1,149,827 • • (81,566) 261,750 (3,500) • (59,900) 10,959,373 33.3% Year Complete Fiscal Year 2023 1 Fiscal Year 2024 Budget Actuals Budget Actuals (20,871,416) (19,890,038) 95% (20,902,064) 6,452,997 6,452,997 100% ; 6,678,013 (6,021,446) (5,874,627) 98% ; (8,575,254) (5,022,145) 224,696 85% ; 364,688 3,449,109 100% ; 3,378,587 5,850,465 73% 8,026,456 (835,505) 92% 466,530 (12,330,136) 100% ; (12,700,000) 267,532 100% ; 510,950 12,238,662 86% 12,500,000 (3,453,962) 65% (2,613,962) 621,827 88% 875,681 (156,706) 100% ; (34,503) 1,113,829 97% ; 824,187 (81,566) 100% 261,566 100% (3,500) 100% (59,900) 100% 12,205,258 111% (6,789,304) 32% 2,241,000 34% (2,224,900) 26% (5,022,145) 100% 121,560 33% 1,217,260 36% 2,363,223 29% (189,740) -41% (7,700,000) 61% 153,652 30% 5,000,000 40% (654,652) 25% 291,892 33% (11,500) 33% 341,388 41% 128,436 (10,524) -8% 51,564 17,188 33% (3,500) (1,164) 33% 16,046,336 10,856,765 68% TOTAL TRANSFERS 9,745 0 Projection (20,902,064) 100% 6,678,013 100% (8,216,179) 96% (5,022,145) 100% 364,688 100% 3,378,587 100% 8,577,956 107% 334,089 72% (12,700,000) 100% 460,950 90% 12,500,000 100% (2,613,962) 100% 859,989 98% (34,503) 100% 817,463 99% 128,436 100% 51,564 100% (3,500) 100% 15,340,618 96% vTES , Budget to Actuals - Countywide Summary An Departments FY24 YTD October 31, 2023 (unaudited) ENDING FUND BALANCE 001 - General Fund 030 - Juvenile 160/170 - TRT 200 - ARPA 220 - Justice Court 255 - Sheriffs Office 274 - Health Services 295 - CDD 325 - Road 355 - Adult P&P 465 = Road CIP 610 - Solid Waste 615 - Fair & Expo 616 - Annual County Fair 617 - Fair & Expo Capital Reserve 618 - RV Park 619 = R`! Park Reserve 670 - Risk Management 675 - Health Benefits 705 - 911 999 - Other 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals 0/0 Budget Actuals 11,239,637 634,663 4,000,000 22,066 7,024,650 6,045,519 1,627,134 2,262,898 1,925,640 12,334,484 556,359 315,960 225,358 1,587,183 26,749 999% 13,984,330 124% 1,528,688 241% 4,527,362 113% 401,204 - 10769 73223 17580 00% 0% 11,001,214 157% 12,519,113 207% 1,322,717 81% 7,351,679 325% 3,010,934 156% 23,347,907 189% 2,743,514 493% 547,764 173% 521,447 231% 2,757,229 174% 12,149,095 710,902 1,999,500 67,858 9,254,393 7,480,011 1,975,730 2,370,201 1,470,524 9,918,979 1,442,600 238,854 245,910 2,391,825 6,197 6,899,466 1,323,332 4,671,271 8,953,655 34,631 1,220,492 19, 557,170 1,055,254 4,457,705 2,244,008 24,340,392 4,829,980 870,703 923,281 2,962,012 82,920 166,640 201% ; 135,220 283,504 1 /dfl 7RR 5,107, 351 3,815, 139 8,926,080 56,596,539 1,d6Q,559 11 fto/ 9,323,307 6,10 7 ,998 13,393,950 109,244,434 1 'Rd 117 1 dQR R79 183% ; 6,616,397 8,828,781 160% ; 3,809,575 8,278,992 150% ; 12,122,906 10,634,341 193% ; 105,277,249 123,923,917 Projection 13,740,903 113% 1,096,828 154% 2,000,000 100% 58,478 86% 9,358,939 101% 6,768,266 90% 999,999 51% 4,742,491 200% 2,226,338 151% 14,416,824 145% 1,812,129 126% 425,664 178% 655,914 267% 2,554,652 107% 267,528 198% 3R9 R53 111R% 7,942,543 120% 4,247,853 112% 13,189, 881 109% 106, 528,121 101% TOTAL FUND BALANCE ; 125,670,346 225,297,737 179% ; 180,962,046 237,797,753 ; 194,416,002 107% Budget to Actuals Report General Fund - Fund 001 FY24 YTD October 31, 2023 (unaudited) RESOURCES Property Taxes - Current Property Taxes - Prior Other General Revenues Assessor Clerk BOPTA District Attorney Tax Office Veterans Property Management 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals % Budget Actuals 34,467,173 34,606,785 100% : 37,400,000 4,009,986 11% 301,000 334,760 111% ; 318,000 165,269 52% 3,591,874 4,310,996 120% 3,480,844 2,050,356 59% 964,246 713,767 74% . 775,350 238,377 31% 2,298,566 1,451,801 63% : 1,259,595 403,767 32% 14,588 9,434 65% ; 10,200 3,161 31% 1,183,942 1,089,499 92% . 552,048 394,566 71% 221,483 120,714 55% , : 136,000 62,688 46% 214,836 182,018 85% ; 261,179 0% 215,000 215,058 100% . 215,000 23,333 11% TOTAL RESOURCES 43,472,708 43,034,834 99% ; 44,408,216 7,351,503 17% REQUIREMENTS Expenditures Assessor Clerk BOPTA District Attorney Medical Examiner Tax Office Veterans Property Management Non -Departmental TOTAL REQUIREMENTS Budget Actuals 0/0 Budget Actuals 5,910,478 5,399,847 91% 6,189,597 1,840,750 30% 2,432,710 2,098,659 86% 2,351,515 656,161 28% 92,177 82,488 89% 97,522 24,424 25% 10,979,839 10,906,691 99% 11,630,172 3,453,151 30% 438,702 320,660 73% 461,224 92,395 20% 905,262 834,177 92% 940,770 308,403 33% 809,390 758,902 94% 919,283 250,599 27% 508,359 418,433 82% 539,558 147,564 27% 2,260,456 2,237,744 99% 2,053,416 873,615 43% 24,337,373 23,057,601 95% : 25,183,057 7,647,063 30% Projection $ Variance 38,135,987 102% ' 735,987: A 318,000 100% 3,480,624 100% (220) 775,350 100% 1,259,595 100% 10,200 100% ; 552,048 100% 136,000 100% : - 261,179 100% . B 215,000 100% : C , 45,143,983 102% ; 735,767: Projection % $ Variance of 5,810,927 94% 378,670, D 2,313,341 98% 38,174: E 85,566 88% 11,956! F 11,491,359 99% 138,813! G 461,224 100% i 929,066 99% 11,704. H 924,051 101% (4,768) 416,396 77% 123,162; I 2,053,416 100% , 24,485,346 97% : 697,711: TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In 260,000 260,439 100% : 97,290 32,428 33% : : 97,290 100% : : Transfers Out (21,131,416) (20,150,477) 95% (20,999,354) (6,821,732) 32% (20,999,354) 100% TOTAL TRANSFERS : (20,871,416) (19,890,038) 95% : (20,902,064) (6,789,304) 32% : : (20,902,064) 100% : -: FUND BALANCE Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) A 8 C D E F 6 H 1 TOTAL FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance 12,975,718 13,897,135 107% : 13,826,000 13,984,330 101% : 13,984,330 101% : 158,330: 19,135,335 19,977,233 19,225,159 (295,560) 20,658,637 1,433,478 (20,871,416) (19,890,038) (20,902,064) (6,789,304) (20,902,064) $ 11,239,637 $ 13,984,330 124% ; $ 12,149,095 $ 6,899,466 57% ; ; $ 13,740,903 113% ; $1,591,808; Current year taxes received primarily in November, February and May; actual FY23-24 TAV is 5.59% over FY22-23 vs. 4.90% budgeted. Oregon Dept. of Veteran's Affairs grant reimbursed quarterly Interfund land -sale management revenue recorded at year-end Projected Personnel savings based on FY23/FY24 average vacancy rate of 9.6% Projected Personnel savings based on FY23/FY24 average vacancy rate of 4.0% Projected Personnel savings based on FY23/FY24 average vacancy rate of 13.4% Projected Personnel savings based on FY23/FY24 average vacancy rate of 3.8% Projected Personnel savings based on FY23/FY24 average vacancy rate of 3.2% Projected Personnel savings based on FY23/FY24 average vacancy rate of 29.2% Final payment to the General Fund from Finance Reserves for ERP Implementation su1ES Budget to Actuals Report Juvenile - Fund 030 FY24 YTD October 31, 2023 (unaudited) RESOURCES OYA Basic & Diversion ODE Juvenile Crime Prev Leases Gen Fund -Crime Prevention Inmate/Prisoner Housing Miscellaneous DOC Unif Crime Fee/HB2712 Interest on Investments OJD Court Fac/Sec SB 1065 Food Subsidy Contract Payments TOTAL RESOURCES REQUIREMENTS 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals 0/0 Projection 525,049 123,000 86,000 89,500 55,000 42,500 49,339 6,815 15,000 10,000 8,000 459,333 107,720 90,228 89,500 127,050 66,375 50,462 29,441 12,420 13,116 5,285 87% 88% 105% 100% 231% 156% 102% 432% 83% 131% 66% 476,611 106,829 90,228 89,500 75,000 56,500 52,000 37,500 15,000 10,000 5,000 31,280 15,840 7,370 13,340 14,829 4,769 2,592 1,232 0% 0% 35% 0% 21% 13% 26% 40% 32% 26% 25% 1,010,203 1,050,931 104% 1,014,168 91,252 9% % $ Variance 477,422 112,772 90,228 89,500 75,000 56,500 52,000 44,350 15,000 10,000 5,000 100%= 811A 106% = 5,943, B 100% 100% 100% a a 100% , - 1 100% , - i 118% 6,850; i 100% 100% 100% 1,027,772 101% ; 13,604: Budget Actuals % Budget Actuals Personnel Services Materials and Services Capital Outlay TOTAL REQUIREMENTS TRANSFERS Transfers In- General Funds Transfers Out Transfers Out-Veh Reserve TOTAL TRANSFERS FUND BALANCE Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) TOTAL FUND BALANCE 6,292,271 1,527,992 108,275 5,995,923 95% 1,394,956 91% 106,487 98% 6,852,966 1,599,048 29,265 Projection % $ Variance 2,016,221 29% 1 � 492,122 31% I i 29,265 100% i 6,527,005 95% 1,581,375 99% 1 29,265 100% 325,961 { C 17,673. D E 7,928,538 7,497,365 95% ; 8,481,279 2,537,609 30% ; , 8,137,645 96% ; 343,634: Budget Actuals % Budget Actuals 6,529,064 (76,067) 6,452,997 6,529,064 100% (76,067) 100% 6,452,997 100% 6,798,630 (45,000) (75,617) 6,678,013 Projection % $ Variance 2,266,204 33% 1 1 0% , 1 9 (25,204) 33% ; ; 2,241,000 34% Budget Actuals % Budget Actuals 1,100,001 (6,918,335) 6,452,997 1,522,125 138% (6,446,434) 6,452,997 1,500,000 (7,467,111) 6,678,013 1,528,688 102% (2,446,357) 2,241,000 6,798,630 100% (45,000) 100% (75,617) 100% 7 6,678,013 100% Projection % $ Variance 1,528,688 102% : 28,688: (7,109,873) 357,238: 6,678,013 $ 634,663 $ 1,528,688 241° 0, $ 710,902 $ 1,323,332 186/, $ 1,096,828 154% pV5,926: Final State Grant allocation for ')1_')5 Biennium A i �i,u, State Grant allocation for cv-cv Biennium B Final State Grant allocation for 23-25 Biennium c Projected Personnel savings based on FY23/FY24 average vacancy rate of 7.8% D Materials and services projections based on current spending trends. E Detention security upgrade project. Additional technology and upgrade requirements. �uTES �p2� Budget to Actuals Report ` TRT - Fund 160/170 FY24 YTD October 31, 2023 (unaudited) RESOURCES Room Taxes Interest on Investments Miscellaneous TOTAL RESOURCES REQUIREMENTS 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals OA Budget Actuals • 13,580,874 50,408 12,652,871 93% 95,656 190% 161 12,630,000 121,790 t e 13,631,282 12,748,688 94% : 12,751,790 7,158,534 32,953 181 Projection % $ Variance 12,450,000 91,240 300 99% ; (180,000); A 75% s (30,550); 300. 7,191,667 56% : , 12,541,540 98% : (210,250): Budget Actuals Budget Actuals 0/0 COVA 3,675,886 Grants & Contributions 5,600,000 Administrative 225,508 Interfund Charges 3,574,573 Software 47,251 3,417,576 93% 4,600,000 82% 183,956 82% 3,574,573 100% 0 46,125 98% TOTAL REQUIREMENTS ; 13,123,218 11,822,231 90% TRANSFERS Transfer Out - RV Park Transfer Out - Annual Fair Transfer Out - Justice Court Transfer Out - Health Transfer Out - F&E Reserve Transfer Out - General County Reserve Transfer Out - F&E Transfer Out - Courthouse Debt Service Transfer Out - Sheriff TOTAL TRANSFERS FUND BALANCE Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) TOTAL FUND BALANCE Projection % $ Variance 3,378,641 1,660,237 49% ; . 3,329,141 3,000,000 3,000,000 100% . , 3,000,000 262,395 72,676 28% ! : 262,395 ei 213,587 71,196 33% o ; 213,587 47,600 18,750 39% : i 47,600 6,902,223 4,822,859 70% ; , 6,852,723 Budget Actuals Budget Actuals (20,000) (75,000) (263,217) (418,417) (501,683) (20,000) 100% (75,000) 100% (224,696) 85% (418,417) 100% (465,685) 93% (20,000) (6,664) 33% (75,000) (25,000) 33% (364,688) (121,560) 33% (368,417) (122,804) 33% (462,119) (154,036) (723,720) (241,240) 33% 33% (1,091,342) (1,019,042) 93% (1,009,023) (336,336) 33% (1,900,500) - 0% (3,651,787) (3,651,787) 100% (6,021,446) (5,874,627) 98% (3,651,787) (1,217,260) 33% (8,575,254) (2,224,900) 26% 99% ° 100% . 100% 0 100% o 100% 0 99% ; 49,500: B �C 49,500: Projection % $ Variance (20,000) (75,000) (364,688) (368,417) (455,395) (1,529,561) 100% 100% 100% 100% 99% 211% -i 6,724. D (805,841)! E (993,331) 98% ' 15,692 (758,000) 40% 1,142,500! F (3,651,787) 100% (8,216,179) 96% ; 359,075: Budget Actuals Budget Actuals 9,513,382 508,064 (6,021,446) 9,475,532 100% 926,457 (5,874,627) 4,725,187 5,849,567 (8,575,254) Projection % $ Variance 4,527,362 96% 2,368,808 (2,224,900) ; ; $ 4,000,000 $ 4,527,362 113% 4,527,362 5,688,817 (8,216,179) $ 1,999,500 $ 4,671,271 234% ; ; $ 2,000,000 96% 100% (197,825); e (160,750); 359,075; $500: A Room tax revenue down 1.5% from FY23 g 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 Includes the amount from the reduction in first year debt service and reserved for future debt payments, less adjustment for the decrease in revenues. F First year debt service and bond issuance costs are less than originally estimated during FY24 budget development. 0 VT ES Budget to Actuals Report �•'n� ARPA — Fund 200 FY24 YTD October 31, 2023 (unaudited) RESOURCES Local Assistance & Tribal Consistency Interest on Investments State & Local Coronavirus Fiscal Recovery Funds TOTAL RESOURCES REQUIREMENTS Services to Disproportionately Impacted Communities Administrative Infrastructure Public Health Negative Economic Impacts TOTAL REQUIREMENTS TRANSFERS Transfers Out TOTAL TRANSFERS FUND BALANCE Beginning Fund Balance Resources over Requirements Net Transfers - in (Out) TOTAL FUND BALANCE 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals 105,186 293,106 279% - 14,662,784 2,311,073 4,622,145 200% 319,460 77,172 24% 9,516,992 105,186 14,955,890 999% 2,630,533 14,216,308 540% Budget Actuals % Budget Actuals 15,394,824 11,733,287 76% 4,317,328 1,634,710 882,922 899,577 144,531 3% 860,474 53% 997,337 113% 927,155 103% 6,538,263 416,916 6% 4,208,310 766,410 560,926 252,363 44,223 1% 19,134 2% 161,439 29% - 0% 23,129,361 14,662,784 63% 12,326,272 641,713 5% Projection % $ Variance 4,622,146 200% 235,010 74% 9,516,992 2,311,073 (84,450) 9,516,992 14,374,148 546% 11,743,615: Projection % $ Variance 6,538,263 100% 1,635,245 39% 766,410 100% 560,926 100% 252,363 100% 2,573,065 9,753,207 79% ; 2,573,065; Budget Actuals Budget Actuals Projection % $ Variance (5,022,145) (5,022,145) 100% e :I (5,022,145) 100% s (5,022,145) (5,022,145) 100% ; ; (5,022,145) 100% Budget Actuals Budget Actuals OA 23,024,175 108,098 0% (23,024,175) 293,106 14,717,884 401,204 3% (9,695,739) 13,574,596 (5,022, 145) (5,022, 145) - $ 401,204 999% Projection % $ Variance 401,204 3% 4,620,941 (5,022,145) (14,316,680) 14,316,680 - $ 8,953,655 999% $0; Budget to Actuals Report Justice Court - Fund 220 FY24 YTD October 31, 2023 (unaudited) RESOURCES Court Fines & Fees Interest on Investments TOTAL RESOURCES 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals 525,000 517,489 99% 32 513 999% 525,032 525,000 540 518,001 99% ; 525,540 Projection % $ Variance 174,208 33% 525,000 100% as � 457 85% 1,420 263% ! 880! 6 1 I 7 174,666 33% ; , 526,420 100% : 880: REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 604,648 592,149 98% ; 651,767 198,530 30% , ; 662,027 102% : (10,260): Materials and Services 161,535 150,549 93% , 170,603 63,065 37% , , 170,603 100% , A s i �s 1 e TOTAL REQUIREMENTS : 766,183 742,697 97% : 822,370 261,595 32% ; : 832,630 101% : (10,260): TRANSFERS Transfers In - TRT TOTAL TRANSFERS Resources over Requirements Net Transfers - In (Out) TOTAL Budget Actuals Budget Actuals % Projection % $ Variance 263,217 224,696 85% 263,217 224,696 85% 364,688 121,560 33% 364,688 100% 364,688 121,560 33% ; , 364,688 100% (241,151) (224,696) (296,830) (86,929) 263,217 224,696 364,688 121,560 II I $ 22,066 - 0% $ 67,858 $ 34,631 51% A One time yearly software maintenance fee paid in July for entire fiscal year (306,210) , (9,380) 364,688 $ 58,478 86% ; ($9,380): Budget to Actuals Report Sheriff's Office - Fund 255 FY24 YTD October 31, 2023 (unaudited) RESOURCES LED #1 Property Tax Current LED #2 Property Tax Current Sheriff's Office Revenues LED #1 Property Tax Prior LED #1 Interest LED #2 Property Tax Prior LED #2 Interest TOTAL RESOURCES RE(3t1IREMENTS Digital Forensics Concealed Handgun Licenses Rickard Ranch Sheriffs Services Civil/Special Units Automotive/Communications Detective Patrol Records Adult Jail Court Security Emergency Services Special Services Training Other Law Enforcement Non - Departmental TOTAL REQUIREMENTS TRANSFERS Transfer In -TRT Transfer In - General Fund Transfers Out - Debt Service TOTAL TRANSFERS 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals OA Budget Actuals 30,282,049 13,400,541 5,307,630 330,000 89,119 145,000 22,716 30,424,303 13,405,210 6,093,977 277,442 283,971 114,469 73,353 100% 100% 115% 84% 319% 79% 323% 37,860,124 15,110,056 4,583,572 330,000 264,000 120,000 65,000 4,430,338 12% 1,770,613 12% 1,710,818 37% 142,009 43% 37,507 14% 60,955 51% (4,352) -7% 49,577,055 50,672,726 102% 58,332,752 8,147,889 14% Projection % $ Variance ! 9 � Budget Actuals 38,006,062 100% 15,189,654 101% a 4,730,632 103% 330,000 100% 148,370 56% ! 120,000 100% ! . 1,810 3% i 58,526,528 100% 145,938: A 79,598! B 147,060: a (115,630); ! (63,190); ! 193,776: Budget Actuals % Projection 808,610 335;044 264,871 5,863,885 1,168,300 3,765,888 3,583,825 14,880,315 904,493 22,809,320 424,769 829,997 2,047,792 1,907, 588 820,836 856,836 106% 345;454 103% 278,671 105% 5,196,628 89% 1,102,770 94% 3,635,006 97% 4,105,995 115% 14,858,735 100% 687,442 76% 20,842,708 91% 598,098 141% 545,477 66% 2,374,496 116% 1,986,740 104% 958,658 117% 1,221,145 624,277 334,232 5,771,949 1,019,021 4,574,918 4,774,538 16,270,641 855,590 23,784,474 600,590 808,931 2,779,458 1,537,498 634,835 50,000 440,798 136;365 113,916 1,863,632 307,563 1,300,357 1,471,069 5,017,120 214,907 6,199,203 184,337 159,201 883,316 488,095 365,992 36% 22% 34% 32% 30% 28% 31% 31% 25% 26% 31% 20% 32% 32% 58% n% % $ Variance 1 3 o, ! ie 60,415,533 58,373,715 97% 65,642,097 19,145,870 29% 1,323,609 446;526 339,848 5,992,278 1,095,629 4,482,766 4,434,554 16,715,449 700,208 21,461,930 577,824 567,787 2,951,144 1,488,003 919,835 50,000 108% : (102,464)i 1 72% 177,751. 102% (5,616): 104% (220,329); 108% , (76,608); 98% ' 92,1529 93% 339,984! 103% (444,808): 82% : 155,382: 90% 2,322,544! 96% 22,766! 70% 241,144; 106% (171,686) 97% , 49,495, 145% s (285,000): tnn% , ., 63,547,390 97% 2,094,707: Budget Actuals Budget Actuals 3,651,787 70,000 (273,200) 3,448,587 3,651,787 100% 70,000 100% (272,678) 100% 3,449,109 100% 3,651,787 1,217,260 33% (273,200) - 0% Projection % $ Variance 11 ei 3,378,587 1,217,260 36% 3,651,787 100% , ! (273,200) 100% 3,378,587 100% FUND BALANCE Budget Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) Actuals Budget Actuals 14,414,541 (10,838,478) 3,448,587 15,253,094 106% (7,700,989) 3,449,109 Projection $ Variance 13,185,151 11,001,214 83% ! (7,309,345) (10,997,982) ; 3,378,587 1,217,260 1 1 ! TOTAL FUND BALANCE : $ 02e $50 $ 11,001,214 157%L $ 9,254,393 $ 1,220,492 1'2°/ 11,001,214 83% : (2,183,937): (5,020,862) 2,288,483; 3,378,587 $ 9,358,939 1 n1 a/_ ' $104 548: A Current year taxes received primarily in November, February and May g Current year taxes received primarily in November, February and May Budget to Actuals Report Health Services - Fund 274 FY24 YTD October 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 Divorce Filing Fees TOTAL RESOURCES REQUIREMENTS 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals % Budget Actuals • Projection 22,223,536 12,882,624 8,901,719 3,232,620 2,332,031 1,238,499 2,615,634 615,644 1,169,317 807,530 430,863 300,000 97,750 337,614 177,574 125,000 127,000 173,030 18,578,578 12,088,181 7,751,386 5,287,409 2,054,936 1,335,280 2,390,105 748,534 1,976,339 1,197,300 746,146 354,158 390,781 234,401 161,412 152,985 127,000 63,178 84% 94% 87% 164% 88% 108% 91% 122% 169% 148% 173% 118% 400% 69% 91% 122% 100% 37% 22,783,782 16,494,114 6,267,385 4,947,581 1,567,894 1,478,906 1,440,560 1,087,790 1,061,371 1,034,491 431,000 315,000 262,007 209,500 177,574 158,000 127,000 10,494,111 5,989,655 2,838,536 1,433,990 1,342,794 83,002 332,245 247,148 501,390 287,304 213,466 92,029 190,406 76,405 31,637 24,214 46% 36% 45% 29% 86% 6% 23% 23% 47% 28% 50% 29% 73% 36% 18% 15% 0% % $ Variance II I I II II is II II 57,787,985 55,638,108 96% 59,843,955 24,178,331 40% 23,866,762 16,494,114 5,565,251 4,144,349 1,747,996 1,478,906 1,500,861 658,298 1,367,379 762,561 496,128 274,050 562,030 300,560 177,574 102,605 127,000 105% 100% 89% 84% 111% 100% 104% 61% 129% 74% 115% 87% 215% 143% 100% 65% 100% 1,082,980: (702,134)! (803,232) 180,102 60,301 (429,492) 306,008; (271,930) 65,128; (40,950); 300,023' 91,060! (55,395); 59,626,424 100% (217,531): Budget Actuals Budget Actuals 0/0 Projection % $ Variance Administration Allocation Personnel Services Materials and Services Capital Outlay TOTAL REQUIREMENTS TRANSFERS Transfers In- General Fund Transfers In- OHP Mental Health Transfers In - TRT Transfers Out TOTAL TRANSFERS FUND BALANCE Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) 50,658,752 19,393,800 926,575 70,979,127 48,187,764 95% . 50,270,121 15,437,318 31% . . 51,920,601 103% ; (1,650,480); 14,220,207 73% 21,190,295 4,033,892 19% 21,509,516 102% ; (319,221) 504,137 54% 347,500 32,286 9% 525,110 151% ! (177,610); 1 1 1 1 1 62,912,108 89% ; 71,807,916 19,503,496 27% ; , 73,955,227 103% ; (2,147,311); Budget Actuals Budget Actuals • Projection % $ Variance 6,608,245 1,473, 586 418,417 (492,306) 8,007,942 5,648,912 345,442 418,417 (562,306) 5,850,465 85% 23% 100% 114% 1 73% 6,780,140 2,210,573 368,417 (1,332,674) 8,026,456 2,260,008 80,467 122,804 (100,056) 2,363,223 33% 4% 33% 8% I I 29%, 6,780,140 100% 2,210,573 100% 368,417 100% (781,174) 59% I 8,577,956 107% 551,500! 551,500: Budget Actuals OA Budget Actuals • Projection % $ Variance 11,228,719 (13,191,142) 8,007,942 13,942,649 124% : 11,417,516 (7,274,000) ; (11,963,961) 5,850,465 ; 8,026,456 12,519,113 110% : 12,519,113 110% : 1,101,597: I I 1 4,674,834 ; (14,328,803) ; (2,364,842); 2,363,223 8,577,956 551,500 1 1 I I TOTAL FUND BALANCE ; $ 6,045,519 $ 12,519,113 207% ; $ 7,480,011 $ 19,557,170 261% ; $ 6,768,266 90% ($711,745): -k Budget to Actuals Report Health Services - Admin - Fund 274 FY24 YTD October 31, 2023 (unaudited) RESOURCES 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals OA Budget Actuals Projection % $ Variance OHP Capitation 367,074 367,074 100% : 435,349 158,505 36% : 435,349 100% 1 Interest on Investments 97,750 390,781 400% = 262,007 190,406 73% i = 562,030 215% i = 300,023; 1 9 State Grant 379,180 142,133 37% . 160,000 207,433 130% _ = 160,000 100% _ - 1 ! Other 160,495 33,725 21% = 9,000 132,655 999% 161,977 999% = 152,977=A Federal Grants 454,405 592,179 130%' - - i - , 3 9 1 9 9 TOTAL RESOURCES 1,458,904 1,525,892 105% : 866,356 689,000 80% ; : 1,319,356 152% : 453,000: REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 6,738,820 6,093,176 90% = 6,519,513 2,025,352 31% . 6,874,956 105% : (355,443); B Materials and Services 6,998,683 6,732,321 96% ; 7,534,229 2,432,768 32% , 7,704,988 102% : (170,759)a Capital Outlay i 12,000 - 0% = 43,750 - 0% = i 43,750 100% = , i i i i 1 1 Administration Allocation = (11,228,846) (11,228,846) 100(y ' (12,596,186) - 0% _ _ (12,596,186' 100% _ - i _ _ _ _ i _ _ i i _ _ _! 9 TOTAL REQUIREMENTS : 2,520,656 1,596,650 63% : 1,501,306 4,458,120 297% : : 2,027,508 135% : (526,202): TRANSFERS Budget Actuals % Budget Actuals Projection % $ Variance Transfers In- OHP Mental Health : 80,771 80,771 100% : 81,250 - 0% 81,250 100% i 1 9 i i Transfers Out (230,635) (230,635) 100% _ (300,174) (100,056) 33% _ _ (300,174) 100% TOTAL TRANSFERS (149,864) (149,864) 100% ; (218,924) (100,056) 46% ; (218,924) 100% FUND BALANCE Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) TOTAL FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance 3,884,332 (1,061,752) (149,864) 4,007,465 103% ; (70,758) (149,864) 3,665,544 (634,950) (218,924) 3,786,843 103% (3,769,121) (100,056) 3,786,843 103% ; 121,299: (708,152) (73,202); (218,924) $ 2,672,716 $ 3,786,843 142% ; $ 2,811,670 ($ 82,333) -3% $ 2,859,767 102% ; $48,097: A Includes carryforward of $125k in unspent FY23 PacificSource Behavioral Health Workforce Diversity Grant. B Personnel projections include anticipated 3% vacancy. 0 �u1ES `oG2a Budget to Actuals Report Health Services - Behavioral Health - Fund 274 FY24 YTD October 31, 2023 (unaudited) RESOURCES State Grant OHP Capitation State Miscellaneous OHP Fee for Service Local Grants Federal Grants Other Patient Fees Medicaid State - Medicare Liquor Revenue Interfund Contract- Gen Fund Divorce Filing Fees TOTAL RESOURCES REQUIREMENTS 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals 15,718,843 12,515,550 8,027,373 3,214,360 1,475,139 2,017,169 719,670 519,344 430,863 337,614 177,574 127,000 173,030 12,660,784 11,721,107 7,063,393 5,256,164 1,262,473 1,636,693 730,175 607,872 746,146 234,401 161,412 127,000 63,178 81% 94% 88% 164% 86% 81% 101% 117% 173% 69% 91% 100% 37% 17,043,491 16,058,765 5,398,674 4,927,331 1,348,943 1,285,560 631,245 448,500 431,000 209,500 177,574 127,000 9,055,787 5,831,150 2,837,169 1,425,526 834,104 298,466 213,848 187,635 213,466 76,405 31,637 53% 36% 53% 29% 62% 23% 34% 42% 50% 36% 18% 0% Projection % $ Variance 17,593,013 16,058,765 4,691,539 4,123,841 1,098,648 1,335,125 632,216 473,587 496,128 300,560 177,574 127,000 103% 100% e , 87% , 84% e 81% 104% , 100% 106% 115% 143% 100% , 100% , 549,522: A (707,135): B (803,490) (250,295): C 49,565: D 971 25,087 65,128 91,060: E 45,453,529 42,270,797 93% ; 48,087,583 21,005,191 44% ; , 47,107,996 98% ; (979,587); Budget Actuals % Budget Actuals Administration Allocation 8,265,132 Personnel Services 32,453,031 Materials and Services 9,948,652 , Capital Outlay 497,443 TOTAL REQUIREMENTS ; 51,164,258 TRANSFERS Transfers In- General Fund Transfers In- OHP Mental Health Transfers Out TOTAL TRANSFERS 8,265,132 31,307,705 5,531,099 312,691 45,416,627 100% 96% 56% 63% 89% 9,521,531 31,872,043 11,364,085 160,250 52,917,909 9,803,896 1,189,573 26,398 11,019,867 Budget Actuals % Budget Actuals 2,231,439 1,392,815 (152,921) 3,471,333 1,440,767 65% 264,671 19% (196,921) 129% 1,508,517 43% ; 2,231,439 1,809,358 (481,000) 3,559,797 743,792 33% - 0% - 0% 743,792 21% FUND BALANCE Budget Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) TOTAL FUND BALANCE Actuals OA Projection % $ Variance 9,521,531 100% : 32,921,518 103% . (1,049,475)! F 11,556,069 102% ! (191,984) 135,000 84% ; 9 25,250; , 54,134,118 102% ; (1,216,209); Projection % $ Variance • 2,231,439 100% 1,809,358 100% , (481,000) 100% , 3,559,797 100% ; Budget Actuals % Projection 4,788,795 (5,710,729) 3,471,333 6,317,144 (3,145,830) 1,508,517 132% 3,989,589 (4,830,326) 3,559,797 4,679,830 9,985,324 743,792 117% : $ 2,549,399 $ 4,679,830 184% $ Variance 4,679,830 117% : 690,241: (7,026,122) (2,195,796); 3,559,797 $ 2,719,060 $ 1,213,505 45% :($1,505,555); A Projections over budget. Projections include estimated adjustments for anticipated unearned revenue. Exact amounts will be finalized at fiscal year- end. B Projection less than budget primarily related to lower I/DD match anticipated than originally budgeted. Projections include estimated adjustments for anticipated unearned revenue. Exact amounts will be finalized at fiscal year-end. c Grant funds will be reconciled at end of year. COHC Older Adults projected under budget by ($211 K), and City of Bend MCAT ($68K). Projections include estimated adjustments for anticipated unearned revenue. Exact amounts wit be finalized at fiscal year-end. D Projections include estimated adjustments for anticipated unearned revenue. Exact amounts will be finalized at fiscal year-end. E Medicare trending higher than budgeted. F Personnel projections include anticipated 6% vacancy. $ 15,408,946 567% a uTES C Budget to Actuals Report Health Services - Public Health - Fund 274 FY24 YTD October 31, 2023 (unaudited) RESOURCES State Grant Environmental Health Fees State - Medicaid/Medicare State Miscellaneous Patient Fees Other Vital Records Local Grants State Shared- Family Planning Federal Grants OHP Fee for Service TOTAL RESOURCES REQUIREMENTS Administration Allocation Personnel Services Materials and Services Capital Outlay TOTAL REQUIREMENTS TRANSFERS Transfers In- General Fund Transfers in - TRT Transfers In- OHP Mental Health Tr^ncfcrc nut TOTAL TRANSFERS FIINr1 RAIANCF Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) TOTAL FUND BALANCE 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals 6,125,513 1,238,499 807,530 874,346 96,300 289,152 300,000 856,892 125,000 144,060 18,260 5,775,661 1,335,280 1,197,300 687,993 140,662 1,212,439 354,158 792,463 152,985 161,233 31,245 94% 108% ! 148% ! 79% 146% 419% 118% 92% 122% 3 112% , 171% a 5,580,291 1,478,906 1,034,491 868,711 639,290 421,126 315,000 218,951 158,000 155,000 20,250 1,230,891 22% 83,002 6% 287,304 28% 1,367 0% 59,513 9% 154,887 37% 92,029 29% 508,690 232% 24,214 15% 33,779 22% 8,464 42% 10,875,552 11,841,419 109% ; 10,890,016 2,484,140 23% Projection % $ Variance { 3 ! of Budget Actuals % Budget Actuals 2,963,714 11,466,901 2,446,466 417,132 17,294,213 2,963,714 100% 10,786,883 94% 1,956,788 80% 1 191,446 46% 15,898,830 92% 3,074,655 11,878,565 2,291,981 143,500 17,388,701 3,608,070 411,551 5,888 4,025,509 0% 30% 18% 4% 23% 6,113,749 1,478,906 762,561 873,712 184,711 573,186 274,050 649,348 102,605 165,736 20,508 110% 100% 74% 101% 29% 136% 87% 297% 65% 107% 101% 533,458: A (271,930)i B 5,001! (454,579) C 152,060. (40,950) 430,397; D (55,395) 10,736 258! 11,199,072 103% 309,056: Projection % $ Variance I I a I 3,074,655 100% 12,124,127 102% 1 , 2,248,459 98% I 346,360 241% 17,793,601 102% (245,562). I 43,522! E (202,860): F (404,900): Budget Actuals % Budget Actuals 4,376,806 418,417 t1na,750) 4,686,473 4,208,145 96% 418,417 100% (1'4750) 194% . 4,491,812 96% ; 4,548,701 368,417 319,965 (551,500) 4,685,583 Projection % $ Variance 1,516,216 33% I t 122,804 33% . 80,467 25% ; ! 3 1,719,487 37% 4,548,701 100% 368,417 100% 319,965 100% 0% 551,500! 61 5,237,083 112% ; 551,500: Budget Actuals % Budget Actuals % Projection % $ Variance 2,555,592 (6,418,661) (4,057,412) 4,686,473 4,491,812 3,618,039 142% 3,762,383 (6,498,685) 4,685,583 4,052,440 108% (1,541,369) 1,719,487 $ 823,404 $ 4,052,-A.40 4920/ $ 1,949,281 $ 4,230,558 V17% 4,052,440 108% (6,594,529) 5,237,083 290,057: (95, 844): 551,500: I $ 2,694,994 138°4 : $745 713: A Projections over budget primarily related to carryforward of OHA COVID funds to be expended by June 2024. Projections include estimated adjustments for anticipated unearned revenue. Exact amounts will be finalized at fiscal year-end. g Medicaid trending lower than budgeted. c Patient Insurance Fees trending lower than budgeted. D Funds from Central Oregon Health Council quality incentive metrics anticipated ($267K). C.........diture....h...... h...d..r.1 related to de I.,..,...d renovations at the North County C,am.. . ($37AV) E Expenditures , .u, above yam, related �,uy� u. u. ,. North County �u „Nv� \w ,. F Includes remodel and furniture expenses originally budgeted in FY23 for North County Campus that were delayed into FY24. G Courtney remodel project delayed into FY25 or FY26. Budget to Actuals Report Community Development - Fund 295 FY24 YTD October 31, 2023 (unaudited) RESOURCES Admin - Operations Code Compliance Building Safety Electrical Onsite Wastewater Current Planning Long Range Planning 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals OA Budget Actuals 153,445 1,171,592 4,821,160 1,022,005 1,017,678 2,425,334 1,064,305 154,886 101% 915,867 78% 4,118,192 85% 769,054 75% 718,263 71% 1,966,872 81% 812,752 76% 157,300 1,124,181 3,991,388 902,175 923,880 2,304,562 1,057,354 45,240 264,051 1,175,159 277,444 273,702 520,889 304,204 29% 23% 29% 31% 30% 23% 29% TOTAL RESOURCES , 11,675,519 9,455,886 81% ; 10,460,840 REQUIREMENTS Admin - Operations Code Compliance Building Safety Electrical Onsite Wastewater Current Planning Long Range Planning TOTAL REQUIREMENTS TRANSFERS Transfers In - CDD Operating Fund Transfers in - General Fund Transfers In - CDD Electrical Reserve Transfers Out Transfers Out - CDD Reserve TOTAL TRANSFERS FUND BALANCE Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) TOTAL FUND BALANCE 2,860,688 27% Projection % $ Variance 157,300 100% 770,181 69% 3,732,038 94% 810,175 90% 898,420 97% 1,446,562 63% 840,854 80% (354,000); A B (259,350); A I (92,000); A (25,460); A (858,000); A (216,500); A 8,655,530 83% ; (1,805,310); Budget Actuals Budget Actuals 3,432,980 805,614 2,538,721 641,837 753,369 2,062,044 998,739 11,233,304 3,085,363 714,049 1,866,742 538,383 754,829 1,613,571 893,682 9,466,620 90% 89% 74% 84% 100% 78% 89% 84% `. 3,241,288 743,931 2,088,542 583,718 865,670 1,857,735 888,677 10,269,561 978,939 209,366 555,973 168,302 249,586 515,181 261,064 2,938,412 30% 28% 27% 29% 29% 28% 29% 29% Budget Actuals Budget Actuals 510,105 160,000 139,916 87% 100,000 - 108,670 86,721 (112,619) (958,966) (911,585) (112,619) 100% (971,472) 101% (835,505) 92% (107,544) (122,752) 466,530 - 0% 16,815 17% 6,060 7% (35,836) 33% (176,778) 144% (189,740) -41% Projection % $ Variance 3,025,961 666,791 1,972,784 568,230 755,315 1,596,401 726,855 9,312,337 93% 90% 94% 97% 87% 86% 82% 91% `. 215,327: B 77,140. B 115,758! B 15,488! B 110,355. B 261,334! B 161,822! B 957,224: Projection % $ Variance 621,971 122% 100,000 100% 75,690 87% (107,544) 100% (356,028) 290% (233,276); D I 334,089 72% ; (132,441); Budget Actuals Budget Actuals OA 2,096, 504 442,215 (911,585) 2,168,956 103% (10,734) (835,505) 1,317,921 191,279 466,530 Projection % $ Variance 1,322,717 100% I I (77,724) (189,740) $ 1,627,134 $ 1,322,717 81% ; $ 1,975,730 1,322,717 100% : 4,796: (656,807) ; (848,086) 334,089 i (132,441) $ 1,055,254 53% ; ; $ 999,999 51% ; ($975,731): A YTD revenue collection is lower than anticipated due to reduced permitting volumes g Projections reflect unfilled positions and increased health benefits costs c Quarterly transfer for hearings officer actual cost of service D Transfer to reserves per ORS 455.210 and ORS 479.845 S3 ES c Budget to Actuals Report Road - Fund 325 FY24 YTD October 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 REQUIREMENTS Personnel Services Materials and Services Capital Outlay TOTAL REQUIREMENTS TRANSFERS 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals Projection % $ Variance 19,483,147 20,563,619 106% 20,648,483 6,979,086 34% 20,648,483 100% - 2,200,000 2,239,616 102% a 2,240,000 2,394,054 107% e a = , 2,394,054 107% a 154,054: A 1,311,901 1,232,001 94% , 1,450,015 148,307 10% 9 3 1,450,015 100% ! i 8 403,731 969,028 240% = 763,171 143,228 19% = 763,171 100% - l i 9 ! 7,641 689,703 0% 1 1 689,703 100% -, B 8 d 426,000 385,036 90% 9 , 614,500 84,857 14% , 614,500 100% _ - 0 54,172 105,203 194% , 138,031 34,312 25% , 103,010 75% (35,021), i 77,610 65,385 84% , 73,808 15,326 21% , 73,808 100% 50,000 105,306 211% : 50,000 2,980 6% 1 . 87,883 176% , 37,883, A 1 3 5,175 i I 6,000 10,026 167% , 18,000 300% , 12,000: A I 9 1 882,502 0% : _ - , , - ,- 20,000 24,889,063 25,698,009 103% ; 26,673,711 9,812,175 37% 26,842,627 101% ; 168,916: Budget Actuals % Budget Actuals Projection % $ Variance 7,802,271 7,346,958 94% : 8,406,468 2,518,360 30% : : 8,033,523 96% , 372,945: B 8,246,700 6,385,588 77% ; 8,600,033 2,483,665 29% ; = 8,612,188 100% : (12,155) 140,025 90,004 64% , 118,260 4,125 3% , i 106,105 90% ' 12,155, 16,188,996 13,822,550 85% ; 17,124,761 5,006,150 29% : : 16,751,816 98% ; 372,945: Budget Actuals % Budget Actuals % Projection % $ Variance Transfers Out :1 (12,330,136) (12,330,136) 100% (12,700,000) (7,700,000) 61% : ; (12,700,000) 100% TOTAL TRANSFERS ; (12,330,136) (12,330,136) 100% ; (12,700,000) (7,700,000) 61% ; ; (12,700,000) 100% FUND BALANCE Budget Actuals % Budget Actuals Projection % $ Variance Beginning Fund Balance 1 5,892,967 7,806,356 132% : 5,521,251 7,351,679 133% : ; 7,351,679 133% : 1,830,428: Resources over Requirements ! ! i 8,700,067 11,875,459 : 9,548,950 4,806,025 10,090,811 541,861 Net Transfers - In (Out) TOTAL FUND BALANCE $ 2,262,898 $ 7,351,679 325% ; $ 2,370,201 $ 4,457,705 188% ; ; $ 4,742,491 200% ; $2,372,290: A Actual payment higher than budget g Projected Peleur,llel savirigS based oil F Y 23%FY24 dVerage Vtll dilly rate of 7 .4% Budget to Actuals Report `". Adult P&P - Fund 355 FY24 YTD October 31, 2023 (unaudited) RESOURCES DOC Grant in Aid SB 1145 CJC Justice Reinvestment DOC Measure 57 Interest on Investments Interfund- Sheriff Gen Fund/Crime Prevention State Miscellaneous Oregon BOPPPS Electronic Monitoring Fee Miscellaneous TOTAL RESOURCES Fiscal Year 2023 Budget Actuals 33.3% Year Complete Fiscal Year 2024 Budget Actuals • Projection 4,734,453 892,038 244,606 18,151 50,000 50,000 123,453 20,318 500 500 4,734,453 943,172 271,606 63,625 50,000 50,000 179,530 889 2,099 100% 106% 111% 351% 100% 100% 145% 0% 178% 420% 4,116,464 943,172 256,815 75,230 50,000 50,000 22,607 20,318 500 500 1,183,613 29% 0% - 0% 26,753 36% 16,667 33% - 0% - 0% - 0% 258 52% 0% 6,134,018 $ Variance 4,143,986 908,108 259,307 84,720 50,000 50,000 19,709 20,318 500 500 101% 96% 101% 113% 100% 100% 87% 100% 100% 100% 27,522: A (35,064); B 2,492. C a 9,490! (2,898); D 6,295,372 103% ; 5,535,606 1,227,290 22% ; , 5,537,148 100% ; 1,542: REQUIREMENTS Budget Personnel Services Materials and Services Capital Outlay TOTAL REQUIREMENTS Actuals OA Budget Actuals • Projection % $ Variance 5,683,822 1,883,614 8,475 5,042,967 89% 1,739,432 92% 8,475 100% 5,907,511 1,628,973 28% 1,668,521 518,896 31% 7,575,910 5,174,443 88% 1,608,251 96% 733,068: E 60,270; F 6,790,874 90% ; 7,576,032 2,147,868 28% ; 6,782,694 90% ; 793,338: TRANSFERS Budget Transfers In -General Funds Transfers In- Health Services Transfers Out Transfer to Vehicle Maint TOTAL TRANSFERS Actuals Ok Budget Actuals • Projection % $ Variance 536,369 (199,560) (69,277) 267,532 • 536,369 100% : 536,369 (199,560) 100% (69,277) 100% (75,419) (25,136) 33% 267,532 100% ; 510,950 153,652 30% 50,000 178,788 33% - 0% • 536,369 100% o � - 0% (50,004. (75,419) 100% P 460,950 90% ; (50,000): FUND BALANCE Budget Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) TOTAL FUND BALANCE Actuals Budget Actuals • Projection % $ Variance 3,100,000 (1,441,892) 267,532 $ 1,925,640 3,238,905 104% : 3,000,000 3,010,934 100% (495,502) (2,040,426) (920,578) 267,532 510,950 153,652 $ 3,010,934 156% ; $ 1,470,524 $ 2,244,008 153% ; A Final State Grant allocation for 23-25 Biennium g Final State Grant allocation for 23-25 Biennium c Final State Grant allocation for 23-25 Biennium D Final State Grant allocation for 23-25 Biennium E Projected Personnel savings based on FY23/FY24 average vacancy rate of 14.9% F Materials and services projections based on current spending trends. 3,010,934 100% : 10,934: (1,245,546) 794,880; 460,950 ; (50,000); $ 2,226,338 151% ; $755,814: u1ES 4 Actuals Report Budget to Road CIP - Fund 465 FY24 YTD October 31, 2023 (unaudited) RESOURCES State Miscellaneous interest on investments Miscellaneous TOTAL RESOURCES REQUIREMENTS 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals 1,818,500 124,563 127,458 7% ; 1,704,116 337,583 271% 1 317,508 Projection % $ Variance 891,811 52% I 1 475,310 203,455 43% 1 9 19,241 1,704,116 100% 611,340 129% 1 19,241 136,030. A 1 19,241! A 1,943,063 782,549 40% ; 2,179,426 1,114,507 51% ; 2,334,697 107% ; 155,271: Budget Actuals 010 Budget Actuals Materials and Services Capital Outlay TOTAL REQUIREMENTS TRANSFERS Transfers In TOTAL TRANSFERS FUND BALANCE Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) TOTAL FUND BALANCE 127,640 28,259,526 28,387,166 127,640 100% 16,769,496 59% 16,897,136 60% 132,770 23,640,057 23,772,827 Projection % $ Variance 44,257 33% :1 5,077,765 21% Ir 5,122,022 22% 132,770 100% 23,633,009 100% 23,765,779 100% 7,048; 7,048: Budget Actuals Budget Actuals 14,230,313 12,238,662 86% 12,500,000 14,230,313 12,238,662 86% ; 12,500,000 Projection % $ Variance 5,000,000 40% : 12,500,000 100% 1 9 5,000,000 40% ; ; 12,500,000 100% Budget Actuals % Budget Actuals Projection % $ Variance 24,548,274 27,223,832 111% : 19,012,380 23,347,907 123% 23,347,907 123% : 4,335,527: 1 1 1 (26,444,103) (16,114,587) ! (21,593,401) (4,007,515) . : (21,431,082) 162,319; 14,230,313 12,238,662 12,500,000 5,000,000 : : 12,500,000 1 9 1 1 1 9 $ 12,334,484 $ 23,347,907 189% ; $ 9,918,979 $ 24,340,392 245% ; : $ 14,416,824 145% : $4,497,845: A Actual payment higher than budget Budget to Actuals Report Road CIP (Fund 465) - Capital Outlay Summary by Project FY24 YTD October 31, 2023 33.33% Year Completed Fiscal Year 2023 Fiscal Year 2024 Terrebonne Refinement Plan Hunnel Rd: Loco Rd to Tumalo Rd Transportation System Plan Update Gribbling Rd Bridge Smith Rock Way Bridge Replace Deschutes Mkt Rd/Hamehook Round Powell Butte Hwy/Butler Market RB Wilcox Ave Bridge #2171-03 Replacement Paving of Rosland Rd: US 20 to Draf Hamehook Rd Bridge #16181 Rehabilitation NW Lower Bridge Way: 43rd St to Holmes Rd Northwest Way: NW Coyner Ave to NW Altmeter Wy Slurry Seal 2023 Terrebonne Wastewater System Phase 1 Tumalo Reservoir Rd: OB Riley to Sisemore Rd Local Road Pavement Preservation US20: Locust St Paving Butler Market - Hamehook to Powell Butte Old Bend Rdm Hwy - US 20 to Tumalo Paving Of Horse Butte Rd Paving Of Obr Hwy: Tumalo To Helmho Paving Of Spring River Rd: S Centur Slurry Seal 2024 La Pine Uic Stormwater Improvements S Century Dr / Spring River Rd Roun S Century Dr / Huntington Rd Rounda Local Access Road Bridges FY 23 Guardrail Improvements Signage Improvements TOTAL CAPITAL OUTLAY Budget Actuals Budget Actuals 70 Projection $ Variance $ 7,319,310 $ 2,200,000 4,265,216 2,562,129 60% 51,980 818,500 141,509 17% 985,000 122,938 12% 1,663,000 750,822 45% 785,000 250,902 32% 160,000 - 0% 380,000 260,811 69% 96,500 227 0% 100,000 10,825 11% 815,000 - 0% 300,000 1,165 0% 1,000,000 - 0% 100,000 0% 200,000 0% 150,000 866 97,156 $ 5,119,310 $ 1,569,800 - 0% 324,503 21% 11,677 704,116 12,949 2% 1,417,429 47,227 3% 250,000 1,122,872 449% 2,642,402 86,909 3% 160,000 - 0% 386,480 595,000 1,290,000 556,000 0% 0% 0% 357,325 1,000,000 - 0% 300,000 377 0% 200,000 - 0% 1,000,000 - 0% 320,000 1,454,940 455% 1,210,000 1,272,506 105% 460,000 0% 3,000,000 0% 510,000 0% 300,000 0% 240,000 - 0% 177,000 0% 169,000 - 0 150,000 - 0% 150,000 0 150,000 0 $ 5,119,310 100% 2,518,373 160% 27,256 692,000 98% 1,417,429 100% 1,170,000 468% 2,642,402 100% 160,000 100% 386,480 350,000 59% 320,000 25% 556,000 100% 357,325 1,000,000 100% 300,000 100% 200,000 100% 1,000,000 100% 1,494,879 467% 1,295,556 107% 460,000 100% 880,000 29% 280,000 55% 120,000 40% 240,000 100% 177,000 100% 169,000 100% 150,000 100% 0% 150,000 100% (948,573) (27,256) 12,116 (920,000) (386,480) 245,000 970,000 (357,325) (1,174,879) (85,556) 2,120,000 230,000 180,000 150,000 $ 28,259,526 $ 16,491,988 58% $ 23,640,057 5,077,765 21%. $ 23,633,009 100 $ 7,048 VTES��/ ..dw.wj to Actuals Report Solid Waste - Fund 610 FY24 YTD October 31, 2023 (unaudited) RESOURCES 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals Franchise Disposal Fees 7,210,000 7,006,324 97% I ; 8,000,000 2,730,863 34% Private Disposal Fees 3,337,000 2,944,356 88% a ; 3,450,000 1,245,292 36% Commercial Disp. Fee 3,234,000 3,026,577 94% , 3,310,000 1,666,024 50% Franchise 3% Fees 305,000 363,105 119% 1 ! 565,000 158,144 28% Yard Debris 290,000 305,516 105% 1 , 400,000 199,468 50% Miscellaneous 70,000 140,837 201% ! 173,000 97,092 56% Interest on Investments 30,498 43,342 142% 9 ! 60,410 35,676 59% I 3i Special Waste 15,000 62,756 418% , 30,000 22,950 76% Recyclables 12,000 7,060 59% = 7,000 2,458 35% i Leases 1 1 100% . 1 - 0% TOTAL RESOURCES 14,503,499 13,899,874 96% 15,995,411 6,157,966 38% REQUIREMENTS Personnel Services Materials and Services Capital Outlay Debt Service TOTAL REQUIREMENTS TRANSFERS SW Capital & Equipment Reserve TOTAL TRANSFERS FUND BALANCE Projection $ Variance 8,000,000 100% : A 3,450,000 100% ! A 3,310,000 100% A 1 565,000 100% B 400,000 100% ; C 173,000 100% 102,810 170% 42,400! D 30,000 100% E 7,000 100% -I 1 100% -; 16,037,811 100% ; 42,4001 Budget Actuals Budget Actuals Projection % $ Variance 3,277,684 3,139,678 96% : 4,108,983 1,099,926 27% : 4,108,983 100% i 3 i i 6,473,358 5,716,762 88% 7,683,911 2,124,732 28% 7,683,911 100% 264,000 181,603 69% i 260,000 192,190 74% ! ! 260,000 100% 1,739,630 1,731,017 100% 2,302,340 - 0% 2,302,340 100% ! 11,754,672 10,769,061 92% ; 14,355,234 3,416,848 24% ; ; 14,355,234 100% ; Budget Actuals % Budget Actuals % Projection % $ Variance (5,299,665) (3,453,962) 65% (2,613,962) (654,652) 25% (5,299,665) (3,453,962) 65% ; (2,613,962) (654,652) 25% ; (2,613,962) 100% (2,613,962) 100% Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 3,107,198 3,066,662 99% 1 2,416,385 2,743,514 114% 1 3 2,743,514 114% 1 327,129: i 1 i d i I Resources over Requirements 2,748,827 3,130,814 1,640,177 2,741,118 1,682,577 42,400; Net Transfers - In (Out) (5,299,665) (3,453,962) (2,613,962) (654,652) (2,613,962) TOTAL FUND BALANCE $ 556,359 $ 2,743,514 493% ; $ 1,442,600 $ 4,829,980 335% ; ; $ 1,812,129 126% ; $369,529: 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. Franchise disposal fee payment of $217K was not received from Cascade Disposal by closing. g Annual fees due April 15, 2024; received year-to-date monthly installments from Republic c Yard Debris revenue is seasonal with higher utilization in summer months; fiscal YTD volumes are running 3% higher than last year-to-date D Investment Income projected to come in higher than budget E Special Waste revenue source is unpredictable and dependent on special clean-up projects of contaminated soil and asbestos (i.e. stormwater control sediment and debris) Budget to Actuals Report Fair & Expo - Fund 615 FY24 YTD October 31, 2023 (unaudited) RESOURCES 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals Projection % $ Variance Events Revenue 745,759 948,145 127% 1,050,000 353,726 34% 831,024 79% a (218,976)i A Food & Beverage 745,000 1,048,507 141% e 991,000 721,174 73% : : 1,489,140 150% . 498,140; B Rights & Signage 105,000 97,159 93% . 105,000 62,616 60% , 95,616 91% : (9,384); Horse Stall Rental 49,000 78,825 161% : 100,000 51,300 51% 61,040 61% , (38,960). Storage 65,000 45,551 70% : 50,000 16,943 34% 40,143 80% : (9,857); Camping Fee 20,000 23,500 118% : 22,500 17,027 76% ; 37,052 165% , 14,552 Interest on Investments 5,221 15,485 297% 22,000 5,928 27% 17,630 80% : (4,370) Miscellaneous 3,554 3,536 99% : 3,000 3,488 116% 3,916 131% ' 916 i ' e o 0 TOTAL RESOURCES 1,738,534 2,260,708 130% : 2,343,500 1,232,201 53% : , 2,575,561 110% ; 232,061: REQUIREMENTS Budget Actuals Budget Actuals % Projection % $ Variance Personnel Services 1,256,902 1,313,682 105% : 1,748,441 488,187 28% : : 1,392,507 80% : 355,934; C Personnel Services - F&B 170,247 85,623 50% . 148,510 13,066 9% . . 115,102 78% : 33,408: D Materials and Services 965,684 1,168,404 121% ' 1,222,986 352,955 29% a 1,234,221 101% . (11,235) Materials and Services - F&B 603,950 661,314 109% . 514,200 346,946 67% ' : 715,630 139% . (201,430). E Debt Service 101,270 101,267 100% 100,190 - 0% .100,190 100% ; > > TOTAL REQUIREMENTS : 3,098,054 3,330,291 107% : 3,734,327 1,201,155 32% : : 3,557,650 95% : 176,677: TRANSFERS Transfers In - Room Tax Transfers In - Park Fund Transfers Out TOTAL TRANSFERS FUND BALANCE Budget Actuals Budget Actuals Projection % $ Variance 1,101,342 1,019,042 93% : 1,009,023 336,336 33% : : 993,331 98% : (15,692)i 30,000 30,000 100% . 30,000 10,000 33% . , 30,000 100% , (427,215) (427,215) 100% ;. (163,342) (54,444) 33% :1 : (163,342) 100% 704,127 621,827 88% : 875,681 291,892 33% : : 859,989 98% : (15,692): Budget Actuals Budget Actuals Projection % $ Variance Beginning Fund Balance 971,352 995,519 102% ; 754,000 547,764 73% ; , 547,764 73% ; (206,236): Resources over Requirements , (1,359,520) (1,069,583) (1,390,827) 31,047 (982,089) 408,738; Net Transfers - In (Out) 704,127 621,827 875,681 291,892 ' . 859,989 (15,692); TOTAL FUND BALANCE $ 315,960 $ 547,764 173% ; $ 238,854 $ 870,703 365% ; ; $ 425,664 178% ; $186,810: A Confirmed Contracted Revenue, may continue to grow as additional events are contracted through the end of FY. Some revenue budgeted in Event category earned in F&B category. g Increase due to large events such as FairWell Festival, Cascade Equinox. Some revenue budgeted for Event revenue earned in this category. c Projected Personnel savings based on FY23/FY24 average vacancy rate of 26.0% D Projected Personnel based on vacancy savings to date E F&B Expenses largely align with F&B revenue, due to the cost of good, labor and supplies required to generate revenues Budget to Actuals Report Annual County Fair - Fund 616 FY24 YTD October 31, 2023 (unaudited) RESOURCES Concessions and Catering Gate Receipts Carnival Commercial Exhibitors Fair Sponsorship State Grant Rodeo Sponsorship RN Camping/Horse Stall Rental Interest on Investments Merchandise Sales Livestock Entry Fees Miscellaneous TOTAL RESOURCES REQUIREMENTS Personnel Services Materials and Services TOTAL REQUIREMENTS TRANSFERS Transfer In -TRT 1% Transfers Out TOTAL TRANSFERS FUND BALANCE Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) TOTAL FUND BALANCE A Projected Personnel based 33.3% Year Complete Fiscal Year 2023 1 Fiscal Year 2024 Budget Actuals Budget Actuals • Projection 625,000 710,000 385,000 80,000 61,000 53,167 24,000 20,000 2,713 3,500 5,000 815,458 782,364 433,682 117,100 99,655 53,167 22,430 17,520 13,169 3,245 1,925 75 130% : 790,000 110% ! = 775,000 113% i , 430,000 146% ! = 118,200 163% ! 92,500 100% d 53,167 93% = 30,000 88% a 17,250 485% s 13,500 93% 0 2,500 39°/ , 2,000 834,968 1,036,146 245,809 114,091 68,397 40,351 31,449 7,432 1,899 1,940 39 106% e 134% 1 _ 57% i 97% 74% 0% 135% 182% 55% 76% 97% 1,969,380 2,359,790 120% ; 2,324,117 % $ Variance 834,968 1,036,146 245,809 114,091 68,397 53,167 40,351 31,449 22,470 1,899 1,940 39 106% 134% 57% 97% 74% 100% 135% 182% 166% 76% 97% 44,968: 261,146! i (184,191); ! (4,109); (24,103); i 9 10,351! 14,199: 8,970 (601); (60). 39= 2,382,521 103% ; ; 2,450,726 105% ; 126,609: Budget Actuals Budget Actuals 0/0 169,445 1,802,585 1,972,030 185,165 109% 1,882,326 104% 2,067,492 105% Projection % $ Variance 276,531 55,883 20%i1 254,586 92% : 21,945. A 3 2,306,325 1,913,304 83% is 1 2,027,170 88% = 279,155: 2,582,856 1,969,187 76% : , 2,281,756 88% ; 301,100: Budget Actuals • Budget Actuals 75,000 (231,706) (156,706) 75,000 100% (231,706) 100% (156,706) 100% 75,000 (109,503) (34,503) Projection % $ Variance 25,000 33% i i (36,500) 33% ; P (11,500) 33% 75,000 100% (109,503) 100% 1i (34,503) 100% Budget Actuals • Budget Actuals • Projection % $ Variance 384,715 (2,650) (156,706) 385,854 100% 292,298 (156,706) 539,152 (258,739) (34,503) 521,447 97% _ 413,334 (11,500) 521,447 97% 168,970 (34,503) (17,705)i 427,709 $ 225,358 $ 521,447 231% ; $ 245,910 $ 923,281 375% ; ; $ 655,914 267% ; $410,004: on vacancy savings to date Budget to Actuals Report Annual County Fair - Fund 616 CY23 YTD October 31, 2023 (unaudited) RESOURCES Gate Receipts Carnival Commercial Exhibitors Livestock Entry Fees RN Camping/Horse Stall Rental Merchandise Sales Concessions and Catering Fair Sponsorship TOTAL FAIR REVENUES OTHER RESOURCES State Grant Interest Miscellaneous T/1TAI OG Q/1110/+CQ 1 V 1Ifl INCJ%J JIWI_ REQUIREMENTS Personnel Materials & Services TOTAL REQUIREMENTS TRANSFERS Transfer In - TRT 1% Transfer Out - F&E Reserve Transfer Out - Fair & Expo TOTAL TRANSFERS Net Fair Beginning Fund Balance on Jan 1 Ending Balance st Fair 2023 Actuals to 2023 Fair 2022 Date Projection $ 782,364 433,682 436,292 1,925 17,392 3,245 497,366 126,300 1,036,146 245,809 436,160 1,940 31,449 1,899 512,899 98,493 $ 2,298,566 $ 2,364,794 53,167 5,794 t 102,763 1,722,703 1,825,466 68,750 (96,540) $ (27,790) $ 504,270 $ 448,151 $ 1,036,146 245,809 436,160 1,940 31,449 1,899 512,899 98,493 $ 2,364,794 12,752 16,752 114 114 $ 2,377,660 $ 2,381,660 147,200 173,959 2,013,117 2,051,482 $ 2,160,317 $ 2,225,440 62,500 (152,358) 75,000 (170,608) (89,858) $ (95,608) 127,485 $ 60,612 952,421 $ 952,421 $ 1,079,906 $ 1,013,033 Budget to Actuals Report Fair & Expo Capital Reserve - Fund 617 FY24 YTD October 31, 2023 (unaudited) RESOURCES Interest on Investments Local Government Payments 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals 7,414 39,492 533% 277,777 Projection % $ Variance 64,800 23,506 36% : 69,960 108% : 5,160: 9 i 1 a TOTAL RESOURCES 7,414 317,269 999% ; 64,800 23,506 36% ; 69,960 108% ; 5,160: REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Materials and Services 495,000 100,309 20% : a 343,555 32,056 9% : 343,555 100% a i i a Capital Outlay 375,000 383,000 102% 746,445 128,054 17% 746,445 100% A I a i i e a TOTAL REQUIREMENTS ; 870,000 483,310 56% ; 1,090,000 160,110 15% ; , 1,090,000 100% TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Trancr,'erg In -TRT 1°, Transfers In - Fair & Expo Transfers In - Annual County Fair; Transfers In - Fund 165 } TOTAL TRANSFERS FUND BALANCE 501,683 465,685 93 : 462,119 154,036 33% o 455,395 99% 416,437 416,438 100% : 152,565 50,852 33% ' , 152,565 100% 231,706 231,706 100% ! 109,503 36,500 33% ' ' 109,503 100% - - 100,000 100,000 100% 100,000 100% i i (R 7241 817,463 99 /° (6,724); 1,149,827 1,113,829 97% ; 824,187 341,388 41% ; ° 1 Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 1,299,942 1,809,440 139% : 2,592,838 2,757,229 106% ; ; 2,757,229 106% : 164,391: Resources over Requirements (862,586) (166,040) (1,025,200) (136,604) (1,020,040) 5,160 Net Transfers - In (Out) 3 1,149,827 1,113,829 824,187 341,388 817,463 (6,724)� I 3 i I I TOTAL FUND BALANCE $ 1,587,183 $ 2,757,229 174% ; $ 2,391,825 $ 2,962,012 124% ; ; $ 2,554,652 107% ; $162,827: A Capital Outlay appropriations are a placeholder should viable projects be recommended and approved for construction Budget to Actuals Report RV Park - Fund 618 FY24 YTD October 31, 2023 (unaudited) RESOURCES RV Park Fees < 31 Days RV Park Fees > 30 Days Cancellation Fees Washer / Dryer Miscellaneous Interest on Investments Vending Machines TOTAL RESOURCES 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals 605,000 13,000 14,000 4,200 3,750 552 1,750 548,219 91% 10,249 79% 8,636 62% 5,560 132% 2,907 78% 2,764 501% 1,492 85% 500,000 12,500 7,000 5,000 2,500 2,300 1,500 206,157 41% 4,481 36% 6,184 88% 2,465 49% 4,144 166% 1,734 75% 942 63% 642,252 579,826 90% ; 530,800 226,107 43% ; Projection % $ Variance 467,542 94% 14,811 118% 7,134 102% 4,630 93% 5,375 215% 4,870 212% 1,328 89% 505,690 95% (32,458): 2,311 134! (370)! 2,875 2,570 (172); (25,110); REQUIREMENTS Budget Personnel Services Materials and Services Debt Service TOTAL REQUIREMENTS Actuals % Budget Actuals % Projection % $ Variance 111,153 259,755 223,273 82,265 74% : 192,620 74% 223,272 100% 91,328 303,173 222,630 594,181 498,157 84% ; 617,131 31,139 34% 67,581 22% - 0% 1 96,037 105% 214,571 71% 222,630 100% (4,709): 88,602 98,719 16% ; , 533,238 86% ; 83,893; TRANSFERS Budget Transfers In - Park Fund Transfers In - TRT Fund Transfer Out - RV Reserve TOTAL TRANSFERS Actuals Budget Actuals % Projection % $ Variance 160,000 20,000 (261,566) (81,566) 160,000 100% 20,000 100% (261,566) 100% (81,566) 100% ; 160,000 20,000 (51,564) 128,436 - 0% : 6,664 33% (17,188) 33% (10,524) -8% ; FUND BALANCE Budget Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) TOTAL FUND BALANCE Actuals Budget Actuals 116,415 48,071 (81,566) 166,536 143% 81,669 (81, 566) 1 93,115 (86,331) 128,436 160,000 100% 20,000 100% (51,564) 100% 128,436 100% ; Projection % $ Variance 166,640 179% : of 127,388 ec (10,524) 166,640 179% : 73,525: (27,548) 58,783; 128,436 $ 82,920 $ 166,640 201% ; $ 135,220 $ 283,504 210% ; ; $ 267,528 198% ; $132,308; Budget to Actuals Report RV Park Reserve - Fund 619 FY24 YTD October 31, 2023 (unaudited) RESOURCES Interest on Investments TOTAL RESOURCES REQUIREMENTS Materials and Services Capital Outlay 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals Projection % $ Variance 6,298 21,589 343%: 34,300 11,925 35% : 35,530 104% : 1,230: 1 1 1 ! ! 6,298 21,589 343% ; 34,300 11,925 35% 35,530 104% ; 1,230: Budget Actuals Budget Actuals % Projection % $ Variance 100,000 5,532 6% 100,000 74,000 - 0% - 0% TOTAL REQUIREMENTS : 100,000 TRANSFERS Transfer In - RV Park Ops 100,000 100% 74,000 100% 5,532 6% : 174,000 - 0% , 174,000 100% Budget Actuals Budget Actuals o� 261,750 261,566 100% Projection % $ Variance 51,564 17,188 33% : 51,564 100% TOTAL TRANSFERS LO ,IJV LV ,JVV IVV/51,564 17,188 330//0 , 51,564 1000 FUND BALANCE Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) TOTAL FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance 1,172,718 1,191,937 102% : 1,372,453 1,469,559 107% : : 1,469,559 107% : 97,106; (93,702) 16,056 (139,700) 11,925 (138,470) 1,230; 261,750 261,566 a 51,564 17,188 51,564 i 1 I 9 $ 1,340,766 $ 1,469,559 110% : $ 1,284,317 $ 1,498,672 117% ; ; $ 1,382,653 108% ; $98,336: A Capital Outlay appropriations are a placeholder A Budget to Actuals Report Risk Management - Fund 670 FY24 YTD October 31, 2023 (unaudited) RESOURCES Workers' Compensation General Liability Unemployment Property Damage Vehicle Interest on Investments Claims Reimbursement Skid Car Training Process Fee- Events/ Parades Miscellaneous TOTAL RESOURCES REQUIREMENTS 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals 1,234,761 1,226,486 99% : 1,111,585 385,987 35% 892,681 892,681 100% 935,832 311,944 33% 430,179 344,950 80% 439,989 297,671 68% 419,566 419,566 100% ; 418,028 139,343 33% I 248,764 248,764 100% = 226,710 75,570 33% 1 II 49,346 148,514 301% 200,000 72,567 36% 25,000 6,476 26% : 20,000 - 0% 10,000 8,899 89% : 10,000 16,660 167% 1,000 1,260 126% 2,000 495 25% I 180 - 0% : 200 - 0% I Projection $ Variance 1,111,585 100% 935,832 100% 439,989 100% I 418,028 100% I 226,710 100% 1 217,050 109% 20,000 100% 25,000 250% I 2,000 100% 200 100% �A 17,050' I 15,000: 3,311,477 3,297,596 100% ; 3,364,344 1,300,237 39% ; , 3,396,394 101% ; 32,050: Budget Actuals Budget Actuals % Projection % $ Variance Workers' Compensation 1,580,000 1,493,702 95% : 1,880,000 738,582 39% :: 1,880,000 100% General Liability 3,000,000 470,875 16% : 1,200,000 393,486 33°A° 1 1,100,000 92% 100,000 Insurance Administration 607,558 602,676 99% ; 714,197 226,856 32% 1 723,658 101% ! (9,461) Vehicle 200,000 194,089 97% ! 400,000 69,841 17% ' I 400,000 100% Property Damage 300,248 99,913 33% ! 300,250 333,993 111% 420,000 140% : (119,750): Unemployment 200,000 54,473 27% ! 250,000 30,842 12% 250,000 100% i l ! I TOTAL REQUIREMENTS : 5,887,806 2,915,728 50% : 4,744,447 1,793,599 38% : : 4,773,658 101% : (29,211): TRANSFERS Transfers Out - Vehicle Replacement TOTAL TRANSFERS FUND BALANCE DUU,CL Actuals °u Bud^yc^t Actuals % Projection % $ Variance (3,500) (3,500) 100% (3,500) (1,164) 33% (3,500) (3,500) 100% (3,500) (1,164) 33% (3,500) 100% (3,500) 100% Budget Actuals % Budget Actuals Projection % $ Variance Beginning Fund Balance 7,687,180 8,944,938 116% : 8,000,000 9,323,307 117% : 9,323,307 117% ! 1,323,307: Resources over Requirements ; (2,576,329) 381,869 , (1,380,103) (493,362) ! ; (1,377,264) 2,839; Net Transfers - In (Out) ; (3,500) (3,500) ! (3,500) (1,164) ; (3,500) TOTAL FUND BALANCE : $ 5,107,351 $ 9,323,307 183% ; $ 6,616,397 $ 8,828,781 133% ; ; $ 7,942,543 120% ; $1,326,146: A Unemployment collected on first $25K of employee's salary in fiscal year \)TE��i. ..i.li+.wt 4w Actuals Report Health Benefits - Fund 675 FY24 YTD October 31, 2023 (unaudited) RESOURCES 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals Projection % $ Variance Internal Premium Charges 19,908,221 20,496,601 103% a 25,899,034 7,993,519 31% 25,899,034 100% COIC Premiums 1,547,778 1,951,365 126% = 1,963,363 447,672 23% 1,963,363 100% o 3 ! 4 3 Employee Co -Pay 1,282,015 1,247,607 97% 1,247,416 404,160 32% _ 1,247,416 100% d _ -_ 3 3 3 ! 3 Retiree / COBRA Premiums 595,000 982,424 165% 1,019,288 176,240 17% 1,019,288 100% ! - 3 3 1 3 Prescription Rebates 175,000 528,990 302% = 280,000 155,160 55% 280,000 100% ! A 3 3 4 Claims Reimbursement & Other 55,000 109,282 199% , 124,944 137,756 110% 137,757 110% ! 12,813; Interest on Investments 95,686 176,071 184% , 120,000 60,305 50% ; ! 180,210 150% : 60,210= 3 1 3 , 3 TOTAL RESOURCES 23,658,700 25,492,341 108% ; 30,654,045 9,374,812 31% ; : 30,727,068 100% ; 73,023: RFQLIIRFMFNTS Budget Actas �% Budget Actuals% Projection % $ Variance Health Benefits 26,597,563 25,514,122 96% = 26,697,663 5,736,670 21% . 26,697,663 100% : B 3 3 3 3 Dac chuutes On -Site! pharmacy 3,779,608 3,807;996 101% = 4,287,997 1;2_33,141 29% . 4,287,997 100% B 3 -' 3 i Deschutes On -Site Clinic 1,212,497 1,205,226 99% , 1,415,279 214,356 15% 1,415,279 100% ! B 3 Wellness 179,549 161,200 90% ; 186,274 19,650 11% . 186,274 100% ! B 3 a 3 3 TOTAL REQUIREMENTS ; 31,769,217 30,688,534 97% : 32,587,213 7,203,817 22% : : 32,587,213 100% ; -, FUND BALANCE Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) TOTAL FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance 11,925,656 11,304,191 95% : 5,742,743 6,107,998 106% : ' 6,107,998 106% : 365,255: (8,110,517) (5,196,193) (1,933,168) 2,170,994 (1,860,145) 73,023; H 3 3 3 3 H 1 $ 3,815,139 $ 6,107,998 160% ; $ 3,809,575 $ 8,278,992 217% ; $ 4,247,853 112% ; $438,278: A Budget estimate is based on claims which are difficult to predict B Amounts are paid 1 month in arrears Budget to Actuals Report 911 - Fund 705 and 710 FY24 YTD October 31, 2023 (unaudited) RESOURCES Property Taxes - Current Yr Telephone User Tax Interest on Investments Police RMS User Fees Contract Payments User Fee Data Network Reimbursement State Reimbursement Property Taxes - Prior Yr Property Taxes - Jefferson Co. Miscellaneous TOTAL RESOURCES 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals 10,402,834 10,493,711 101% aB 10,932,000 1,282,449 12% 1,668,000 1,881,374 113% , 1,827,530 - 0% 67,515 237,842 352% ; 312,321 92,621 30% 237,221 244,437 103%. 244,435 - 0% 153,292 167,764 109% 0 167,765 14,250 8% 140,445 146,863 105% c : 148,820 5,325 4% 120,874 158,228 131% 0 0 145,852 531 0% 810,000 622,177 77% 0 = 93,000 15,000 16% 80,000 90,291 113% , 90,000 46,786 52% 39,497 38,104 96% : 40,500 645 2% 25,000 40,191 161% . 32,100 6,994 22% 13,744,678 14,120,981 103% ; 14,034,323 1,464,599 10% Projection % $ Variance 11,001,603 101% 1,827,530 100% 288,619 92% 244,435 100% 167,765 100% 148,820 100% 145,852 100% 93,000 100% 90,000 100% 40,500 100% 32,100 100% 69,603: A s e -;B (23,702); s s o s i e -o D o � i c 14,080,224 100% ; 45,901; REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 8,606,196 7,891,350 92% ; 9,032,045 2,606,878 29% 8,202,578 91% : 829,467: E Materials and Services . 4,088,201 3,151,149 77% ; 4,250,715 978,489 23% . . 4,230,715 100% ! 20,000. Capital Outlay 5,015,100 2,347,522 47% . 1,831,000 638,842 35% : : 1,851,000 101% : (20,000) TOTAL REQUIREMENTS ; 17,709,497 13,390,020 76% ; 15,113,760 4,224,209 28% ; , 14,284,293 95% ; 829,467; TRANSFERS Budget Actuals Budget Actuals Transfers In 1,750,000 1,750,000 100% : 1,950,000 Transfers Out (1,809,900) (1,809,900) 100% ; (1,950,000) TOTAL TRANSFERS (59,900) (59,900) 100% ; FUND BALANCE Projection % $ Variance - 0% ' 1,950,000 100% - 0% (1,950,000) 100% I I Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 12,950,799 12,722,890 98% : 13,202,343 13,393,950 101% ; = 13,393,950 101% : 191,607: Resources over Requirements . (3,964,819) 730,961 (1,079,437) (2,759,609) (204,069) 875,368 Net Transfers - In (Out) (59,900) (59,900) , , e $ 8,926,080 $ 13,393,950 150% ; $ 12,122,906 $ 10,634,341 88% ; ; $ 13,189,881 109% ; $1,066,975; TOTAL FUND BALANCE A Current year taxes received primarily in November, February and May g Telephone tax payments are received quarterly c Invoices are mailed in the Spring D State GIS reimbursements are received quarterly E Projected Personnel savings based on FY23/FY24 average vacancy rate of 11.9% DATE: TO: FROM: SUBJECT: MEMORANDUM November 27, 2023 Board of County Commissioners Robert Tintle, Chief Financial Officer Finance Report for October 2023 Following is the unaudited monthly finance report for fiscal year to date (YTD) as of October 31, 2023. Budget to Actuals Report General Fund • Revenue YTD in the General Fund is $7.4M or 16.6% of budget. By comparison, last year revenue YTD was $6.2M and 14.2% of budget. • Expenses YTD are $14.5M and 31.3% of budget. By comparison, last year expenses YTD were $14.5M and 32.0% of budget. • Beginning Fund Balance is $14.OM or 101.1% of the budgeted $13.8M beginning fund balance. County Wide Financial Dashboard Fund Select all (Blank) 001 - General Fund 010 - Assmt-Clerk... 020 - Code Abate... 030 - Community ... 040 - Court Techn... 050 - Economic D... 060 - General Co... 070 - General Co... 090 - Project Dev... 120 - Law library 130 - Park Acquisi... 132 - Park Develo... Monthly GL Period 0 4 $12.1M (Blank) 001 - General Fund Budget to Actuals Requirements Resources Beginning Working Capital $14.5M ort zu 15 .! 31.3% $7.4M 16.6% Monthly Expenditures 32.0% % of last year budget Last Year Actuals • Current Year Actuals Monthly Revenues 14.4% % of last year budget 'Las: Year Actuals •Current fear Actuals 101.1% 4 33.3% Year Complete Budget to Actuals by Category �Actuals •Budget 66Projection Projected Ending Working Capital SCSI Dom 12IM Budget ' f Projection All Major Funds On the attached pages you will find the Budget to Actuals Report for the County's major funds with actual revenue and expense data compared to budget through October 31, 2023. Position Control Summary Position Control Summary FY24 Org Jul Aug Sep Oct Nov Dec Jan Feb Mar April May June July - June Percent Unfilled Assessor - Filled 31.63 31.63 31.63 31.63 Unfilled 3.63 3.63 3.63 3.63 10.29% Clerk Filled 9.48 10.48 10.48 9.90 Unfilled 1.00 - - 0.58 3.78% BOPTA Filled 0.52 0.52 0.10 0.10 Unfilled - - 0.42 0.42 40.32% DA Filled 57.90 58.90 58.90 59.40 Unfilled 3.20 2.20 2.20 1.70 3.81% Tax Filled 6.50 6.50 6.50 6.50 Unfilled - - - - 0.00% Veterans' Filled 5.00 5.00 5.00 5.00 Unfilled - - - - 0.00% Property Mgmt Filled 2.00 2.00 2.00 3.00 Unfilled 1.00 1.00 1.00 - 25.00% Total General Fund Filled 113.03 115.03 114.61 115.53 - - - - - - - - Unfilled 8.83 6.83 7.25 6.33 - - - - - - - - 6.00% Justice Court Filled 4.60 4.60 4.60 4.60 Unfilled - - - - 0.00% Community Justice Filled 45.00 43.00 45.00 45.00 Unfilled 4.00 6.00 4.00 4.00 9.18% Sheriff Filled 233.75 232.75 229.75 229.75 Unfilled 37.25 38.25 41.25 41.25 14.58% Houseless Effort Filled 1.00 1.00 1.00 1.00 Unfilled 1.00 1.00 1.00 1.00 50.00% Health Srvcs Filled 381.55 376.95 378.75 383.40 Unfilled 33.25 37.85 37.05 32.60 8.47% CDD Filled 54.80 54.80 52.80 52.00 Unfilled 3.20 3.20 5.20 6.00 7.59% Road Filled 57.00 57.00 57.00 55.00 Unfilled 5.00 5.00 5.00 7.00 8.87% Adult P&P Filled 33.75 33.75 33.75 33.75 Unfilled 6.00 6.00 6.00 6.00 15.09% Solid Waste Filled 29.00 31.00 30.00 30.00 Unfilled 12.00 10.00 11.00 11.00 26.83% Victims Assistance Filled 6.50 7.50 7.50 9.50 Unfilled 3.00 2.00 2.00 - 18.42% GIS Dedicated Filled 2.00 2.00 2.00 2.00 Unfilled - - - - 0.00% Fair & Expo Filled 11.75 11.75 11.75 10.75 Unfilled 5.75 5.75 5.75 6.75 34.29% Natural Resource Filled 2.00 2.00 2.00 2.00 Unfilled - - - - 0.00% ISF-Facilities Filled 23.75 22.75 22.75 22.75 Unfilled 3.00 4.00 4.00 4.00 14.02% ISF - Admin Filled 9.75 9.75 9.75 8.75 Unfilled - - - 1.00 2.56% ISF - BOCC Filled 3.00 3.00 3.00 3.00 Unfilled - - - - 0.00% ISF - Finance Filled 12.00 12.00 12.00 12.00 Unfilled 1.00 1.00 1.00 1.00 7.69% ISF - Legal filled 7.00 7.00 7.00 7.00 Unfilled - - - - 0.00% ISF - HR Filled 8.80 8.80 8.80 8.80 Unfilled 1.20 1.20 1.20 1.20 12.00% ISF - IT Filled 17.00 17.00 17.00 17.00 Unfilled - - - - 0.00% ISF - Risk Filled 3.25 3.25 3.25 3.25 Unfilled - - - - 0.00% 911 Filled 53.00 55.00 55.00 54.57 Unfilled 7.00 5.00 5.00 5.43 9.35% Total: Filled 1,113.28 1,111.68 1,109.06 1,111.40 - - - - - - - - Unfilled 131.48 133.08 136.70 134.56 A - - - - - - - - Total 1,244.76 1,244.76 1,245.76 1,245.96 - - - - - - - - %Unfilled 10.56% 10.69% 10.97% 10.80% 10.76% A 0.2 FTE increase in Health Services Budget to Actuals - Countywide Summary All Departments FY24 YTD October 31, 2023 (unaudited) RESOURCES 001 - General Fund 030 - Juvenile 160/170 -TRT 200 - ARPA 220 - Justice Court 255 - Sheriffs Office 274 - Health Services 295 - CDD 325 - Road 355 - Adult P&P 465 - Road CIP 610 - Solid Waste 615 - Fair & Expo 616 - Annual County Fair 617 - Fair & Expo Capital Reserve 618 - RV Park 619 - RV Park Reserve 670 - Risk Management 675 - Health Benefits 705 - 911 999 - Other TOTAL RESOURCES REQUIREMENTS 001 - General Fund 030 - Juvenile 160/170 - TRT 200 - ARPA 220 - Justice Court 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals % 43,472,708 1,010,203 13,631,282 105,186 525,032 49,577,055 57,787,985 11,675,519 24,889,063 6,134, 018 1,943, 063 14,503,499 1,738,534 1,969, 380 7,414 642,252 6,298 3,311,477 23,658,700 13,744,678 62,651, 873 43,034,834 1,050,931 12,748,688 14,955,890 518,001 50,672,726 55,638,108 9,455,886 25,698,009 6,295,372 782,549 13,899,874 2,260,708 2,359,790 317,269 579,826 21,589 3,297,596 25,492,341 14,120,981 65,511,028 99% 104% 94% 999% 99% 102% 96% 81% 103% 103% 40% 96% 130% 120% 999% 90% 343% 100% 108% 103% 105% 44,408,216 1,014,168 12,751,790 2,630,533 525,540 58,332,752 59,843,955 10,460,840 26,673,711 5,535,606 2,179,426 15,995,411 2,343,500 2,324,117 64,800 530,800 34,300 3,364,344 30,654,045 14,034,323 81,637,214 7,351,503 17% 91,252 7,191,667 56% 14,216,308 540% 174,666 8,147,889 14% 24,178,331 40% 2,860,688 27% 9,812,175 1,227,290 22% 1,114,507 51% 6,157,966 38% 1,232,201 53% 2,382,521 103% 23,506 36% 9% 33% 37% 226,107 43% 11,925 1,300,237 9,374,812 31% 1,464, 599 10% 17,613,675 22% 35% 39% 332,985,219 348,711,997 105% Projection 45,143,983 102% 1,027,772 101% 12,541,540 98% 14,374,148 546% 526,420 100% 58,526,528 100% 59,626,424 100% 8,655,530 83% 26,842,627 101% 5,537,148 100% 2,334,697 107% 16,037,811 100% 2,575,561 110% 2,450,726 105% 69,960 108% 505,690 95% 35,530 104% 3,396,394 101% 30,727,068 100% 14,080,224 100% 81,437,214 100% 375,339,391 116,153,825 31% ; 386,452,995 103% Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals 24,337,373 7,928,538 13,123,218 23,129,361 766,183 (26,749) 23,057,601 7,497,365 11,822,231 14,662,784 742,697 95% 95% 90% 63% 97% 25,183,057 8,481,279 6,902,223 12,326,272 822,370 (6,197) 7,647,063 2,537,609 4,822,859 641,713 261,595 Projection 30% ; ; 24,485,346 97% 30% 8,137,645 96% 70% 6,852,723 99% 5% ; 9,753,207 79% 32% ; 832,630 101% Budget to Actuals - Countywide Summary All Departments FY24 YTD October 31, 2023 (unaudited) 255 - Sheriffs Office 274 - Health Services 295 - CDD 325 - Road 355 - Adult P&P 465 - Road CIP 610 - Solid Waste 615 - Fair & Expo 616 - Annual County Fair 617 - Fair & Expo Capital Reserve 618 - RV Park 619 - RV Park Reserve 670 - Risk Management 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 58,373,715 62,912,108 9,466,620 13,822,550 6,790,874 16, 897,136 10,769,061 3,330,291 2,067,492 483,310 498,157 5,532 2,915,728 30, 688, 534 13,390,020 63,570,653 97% 89% 84% 85% 90% 60% 92% 107% 105% 56% 84% 6% 50% 97% 76% 58% 65,642,097 71,807,916 10,269,561 17,124,761 7,576,032 23,772,827 14,355,234 3,734,327 2,582,856 1,090,000 617,131 174,000 4,744,447 32,587,213 15,113, 760 93,362,911 19,145,870 19,503,496 2,938,412 5,006,150 2,147,868 5,122,022 3,416,848 1,201,155 1,969,187 160,110 29% 27% 29% 29% 28% 22% 24% 32% 76% 15% 98,719 16% 0% 1,793,599 38% 7,203,817 22% 4,224,209 28% 14,598,252 16% TOTAL REQUIREMENTS 446,705,009 353,737,710 79% 33.3% Year Complete 63,547,390 73,955,227 9,312,337 16,751,816 6,782,694 23,765,779 14,355,234 3,557,650 2,281, 756 1,090,000 533,238 174,000 4,773,658 32,587,213 14,284,293 93,157,006 97% 103% 91% 98% 90% 100% 100% 95% 88% 100% 86% 100% ; 101% 100% 95% 100% ; 418,270,274 104,434,355 25% ; 410,970,842 98% \TES Budget to Actuals - Countywide Summary All Departments FY24 YTD October 31, 2023 (unaudited) TRANSFERS 001 - General Fund 030 - Juvenile 160/170 - TRT 200 - ARPA 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 705 - 911 999 - Other 33.3% Year Complete Fiscal Year 2023 1 Fiscal Year 2024 Budget Actuals Budget Actuals (20,871,416) (19,890,038) 95% 6,452,997 6,452,997 100% (6,021,446) (5,874,627) 98% 263,217 224,696 3,448,587 3,449,109 8,007,942 5,850,465 (911,585) (835,505) (12,330,136) (12,330,136) 267,532 267,532 14, 230, 313 12,238,662 (5,299,665) (3,453,962) 704,127 621,827 (156,706) (156,706) 1,149,827 1,113,829 85% ; 100% 73% 92% 100% 100% 86% 65% 88% 100% ; 97% (20,902,064) 6,678,013 (8,575,254) (5,022,145) 364,688 3,378,587 8,026,456 466,530 (12,700,000) 510,950 12,500,000 (2,613,962) 875,681 (34,503) 824,187 (6,789,304) 32% 2,241,000 34% (2,224,900) 26% (5,022,145) 100% 121,560 33% 1,217,260 36% 2,363,223 29% (189,740) -41% (7,700,000) 61% 153,652 30% 5,000,000 40% (654,652) 25% 291,892 33% (11,500) 33% 341,388 41% (81,566) (81,566) 100% ; 128,436 (10,524) -8% 261,750 261,566 100% ; 51,564 17,188 33% (3,500) (3,500) 100% ; (3,500) (1,164) 33% (59,900) (59,900) 100% 10,959,373 12,205,258 111% ; 16,046,336 10,856,765 68% TOTAL TRANSFERS 9,745 - 0 Projection (20,902,064) 100% 6,678,013 100% (8,216,179) 96% (5,022,145) 100% 364,688 100% ; 3,378,587 100% ; 8,577,956 107% 334,089 72% (12,700,000) 100% ; 460,950 90% 12,500,000 100% (2,613,962) 100% 859,989 98% (34,503) 100% ; 817,463 99% 128,436 100% 51,564 100% (3,500) 100% 15,340,618 96% ; 01ES Budget to Actuals - Countywide Summary All Departments FY24 YTD October 31, 2023 (unaudited) 33.3% Year Complete Fiscal Year 2023 1 Fiscal Year 2024 ENDING FUND BALANCE Budget 001 - General Fund 030 - Juvenile 160/170 - TRT 200 - ARPA 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 Actuals Budget Actuals 26,749 11,239,637 13,984, 330 634,663 1,528,688 4,000,000 4,527,362 999% 124% 241% 113% 401,204 - 10769 73223 17580 00% 22,066 0% 7,024,650 6,045,519 1,627,134 2,262,898 1,925,640 12,334,484 556,359 315,960 225,358 1,587,183 11,001,214 157% 12,519,113 207% 1,322,717 81% 7,351,679 325% 3,010,934 156% 23,347,907 189% 2,743,514 493% CA19CA A900/ JNI,IO'# 1IJ/O 521,447 231% 2,757,229 174% 12,149,095 710,902 1,999,500 6,197 6,899,466 1,323, 332 4,671,271 8,953,655 Projection % 13,740,903 113% 1,096,828 154% 2,000,000 100% 67,858 34,631 58,478 86% 9,254,393 1,220,492 9,358,939 101% 7,480,011 19,557,170 6,768,266 90% 1,975,730 1,055,254 999,999 51% 2,370,201 4,457,705 4,742,491 200% 1,470,524 2,244,008 2,226,338 151% 9,918,979 24,340,392 ; 14,416,824 145% 1,442,600 4,829,980 1,812,129 126% 38 OCA 0711 .7f17 A' ff CCA A900/ L JO,OJY OI O, I OJ 4LJ,OON 1 / 0 /0 245,910 923,281 655,914 267% 2,391,825 2,962,012 2,554,652 107% 1 1 ! 1 82,920 166,640 201% ; 135,220 283,504 267,528 198% 1,340,766 1,469,559 110% ; 1,284,317 1,498,672 1,382,653 108% 5,107,351 9,323,307 183% ; 6,616,397 8,828,781 7,942,543 120% 3,815,139 6,107,998 160% ; 3,809,575 8,278,992 4,247,853 112% 8,926,080 13,393,950 150% ; 12,122,906 10,634,341 13,189,881 109% 56,596,539 109,244,434 193% ; 105,277,249 123,923,917 106,528,121 101% TOTAL FUND BALANCE ; 125,670,346 225,297,737 179% ; 180,962,046 237,797,753 ; 194,416,002 107% Budget to Actuals Report General Fund - Fund 001 FY24 YTD October 31, 2023 (unaudited) RESOURCES Property Taxes - Current Property Taxes - Prior Other General Revenues Assessor Clerk BOPTA District Attorney Tax Office Veterans Property Management TOTAL RESOURCES REQUIREMENTS 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals 34,467,173 34,606,785 100% : 37,400,000 4,009,986 11% 301,000 334,760 111% , 318,000 165,269 52% 3,591,874 4,310,996 120% : 3,480,844 2,050,356 59% 964,246 713,767 74% 1 , 775,350 238,377 31% 2,298,566 1,451,801 63% 1 a 1,259,595 403,767 32% 14,588 9,434 65% ; 10,200 3,161 31% 1,183,942 1,089,499 92% , 552,048 394,566 71% 221,483 120,714 55% f , 136,000 62,688 46% 214,836 182,018 85% 1 , 261,179 0% 215,000 215,058 100% E : 215,000 23,333 11% 43,472,708 43,034,834 99% ; 44,408,216 7,351,503 17% Projection % $ Variance 38,135,987 102% : 735,987: A 1 1 318,000 100% , 3,480,624 100% 1 : (220) 775,350 100% 1 : 1,259,595 100% 1 : - 1 10,200 100% ; 552,048 100% 136,000 100% E : - i 261,179 100% : -= B 215,000 100% ! C 45,143,983 102% ; 735,767: Budget Actuals % Budget Actuals % Projection % $ Variance Expenditures - Assessor 5,910,478 5,399,847 91% Clerk 2,432,710 2,098,659 86% BOPTA 92,177 82,488 89% District Attorney 10,979,839 10,906,691 99% Medical Examiner 438,702 320,660 73% Tax Office 905,262 834,177 92% Veterans 809,390 758,902 94% Property Management 508,359 418,433 82% Non -Departmental 2,260,456 2,237,744 99% TOTAL REQUIREMENTS 24,337,373 23,057,601 95% TRANSFERS Transfers In Transfers Out TOTAL TRANSFERS FUND BALANCE 6,189,597 1,840,750 30% 2,351,515 656,161 28% 97,522 24,424 25% 11,630,172 3,453,151 30% 461,224 92,395 20% 940,770 308,403 33% 919,283 250,599 27% 539,558 147,564 27% 2,053,416 873,615 43% 25,183,057 7,647,063 30% 1 I 1 0 � I 1 1 B Budget Actuals % Budget Actuals 5,810,927 94% 2,313,341 98% 85,566 88% 11,491,359 99% 461,224 100% 929,066 99% 924,051 101% 416,396 77% 2,053,416 100% 378,670: D 38,174; E 11,956, F 138,813: G i 11,704. H (4,768). 123,162; I 24,485,346 97% 697,711: Projection % $ Variance 260,000 260,439 100% : 97,290 32,428 33% _ : 97,290 100% : ; (21,131,416) (20,150,477) 95% (20,999,354) (6,821,732) 32% ; ; (20,999,354) 100% 1 1 I i 1 1 (20,871,416) (19,890,038) 95% ; (20,902,064) (6,789,304) 32% ; ; (20,902,064) 100% Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 12,975,718 13,897,135 107% : 13,826,000 13,984,330 101% : : 13,984,330 101% : 158,330: Resources over Requirements ; 19,135,335 19,977,233 19,225,159 (295,560) ; 20,658,637 , 1,433,478; Net Transfers - In (Out) (20,871,416) (19,890,038) f ; 1 (20,902,064) (6,789,304) ; (20,902,064) e ; 1 1 TOTAL FUND BALANCE $ 11,239,637 $ 13,984,330 124% ; $ 12,149,095 $ 6,899,466 57% ; ; $ 13,740,903 113% ; $1,591,808: A Current year taxes received primarily in November, February and May; actual FY23-24 TAV is 5.59% over FY22-23 vs. 4.90% budgeted. B Oregon Dept. of Veteran's Affairs grant reimbursed quarterly c Interfund land -sale management revenue recorded at year-end D Projected Personnel savings based on FY23/FY24 average vacancy rate of 9.6% E Projected Personnel savings based on FY23/FY24 average vacancy rate of 4.0% F Projected Personnel savings based on FY23/FY24 average vacancy rate of 13.4% G Projected Personnel savings based on FY23/FY24 average vacancy rate of 3.8% H Projected Personnel savings based on FY23/FY24 average vacancy rate of 3.2% I Projected Personnel savings based on FY23/FY24 average vacancy rate of 29.2% ,j Final payment to the General Fund from Finance Reserves for ERP Implementation Budget to Actuals Report Juvenile - Fund 030 FY24 YTD October 31, 2023 (unaudited) RESOURCES OYA Basic & Diversion ODE Juvenile Crime Prev Leases Gen Fund -Crime Prevention Inmate/Prisoner Housing Miscellaneous DOC Unif Crime Fee/HB2712 Interest on Investments OJD Court Fac/Sec SB 1065 Food Subsidy Contract Payments TOTAL RESOURCES REQUIREMENTS 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals 525,049 123,000 86,000 89,500 55,000 42,500 49,339 6,815 15,000 10,000 8,000 459,333 107,720 90,228 89,500 127,050 66,375 50,462 29,441 12,420 13,116 5,285 87% 88% 105% 100% 231% 156% 102% 432% 83% 131% 66% 476,611 106,829 90,228 89,500 75,000 56,500 52,000 37,500 15,000 10,000 5,000 0% - 0% 31,280 - 0% 15,840 21% 7,370 13% 13,340 26% 14,829 40% 4,769 32% 2,592 26% 1,232 25% 35% 1,010,203 1,050,931 104% 1,014,168 91,252 9% Budget Actuals Budget Actuals Projection 0/0 $ Variance 477,422 112,772 90,228 89,500 75,000 56,500 52,000 44,350 15,000 10,000 5,000 100% ; 106% 100% 100% 100% 100% 1 100% • 118% 6,850 100% 100% 100% 811: A 5,943; B 1 1,027,772 101% ; 13,604: • Projection % $ Variance Personnel Services Materials and Services Capital Outlay TOTAL REQUIREMENTS TRANSFERS Transfers In- General Funds Transfers Out Transfers Out-Veh Reserve TOTAL TRANSFERS FUND BALANCE Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) TOTAL FUND BALANCE 6,292,271 1,527,992 108,275 7,928,538 5,995,923 95% o 1,394,956 91% 106,487 98% 1 7,497,365 95% 6,852,966 2,016,221 29% _ : 6,527,005 95% I 1 :1 325,961: C 1,599,048 492,122 31% 1,581,375 99% : 17,673•9 D 29,265 29,265 100% 1 • • 29,265 100% I • -•I E 1 1 1 I 8,481,279 2,537,609 30% ; • 8,137,645 96% : 343,634: Budget Actuals OA Budget Actuals • Projection % $ Variance 6,529,064 (76,067) 6,452,997 6,529,064 100% (76,067) 100% 6,452,997 100% 6,798,630 (45,000) (75,617) 6,678,013 2,266,204 33% : 6,798,630 100% - 0% (45,000) 100% li (25,204) 33% • (75,617) 100% I I I I 2,241,000 34% ; ; 6,678,013 100% Budget Actuals Budget Actuals 1,100,001 (6,918,335) 6,452,997 1,522,125 (6,446,434) 6,452,997 138% 1,500,000 (7,467,111) 6,678,013 1,528,688 (2,446,357) 2,241,000 Projection % $ Variance 102% : 1 $ 634,663 $ 1,528,688 1,528,688 102% : 28,688: (7,109,873) 357,238; 6,678,013-; 241% ; $ 710,902 $ 1,323,332 186% ; ; $ 1,096,828 154% ; $385,926: A Final State Grant allocation for 23-25 Biennium g Final State Grant allocation for 23-25 Biennium c Projected Personnel savings based on FY23/FY24 average vacancy rate of 7.8% D Materials and services projections based on current spending trends. E Detention security upgrade project. Additional technology and upgrade requirements. Budget to Actuals Report TRT - Fund 160/170 FY24 YTD October 31, 2023 (unaudited) RESOURCES Room Taxes Interest on Investments Miscellaneous TOTAL RESOURCES REQUIREMENTS 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals % Budget Actuals 13,580,874 50,408 12,652,871 93% 95,656 190% 161 12,630,000 121,790 7,158,534 32,953 181 Projection % $ Variance 12,450,000 99% 91,240 75% 300 (180,000): A (30,550) 300. 13,631,282 12,748,688 94% ; 12,751,790 7,191,667 56% ; , 12,541,540 98% (210,250): Budget Actuals Budget Actuals • Projection % $ Variance COVA Grants & Contributions Administrative Interfund Charges Software TOTAL REQUIREMENTS TRANSFERS Transfer Out - RV Park Transfer Out - Annual Fair Transfer Out - Justice Court Transfer Out - Health Transfer Out - F&E Reserve Transfer Out - General County Reserve Transfer Out - F&E Transfer Out - Courthouse Debt Service Transfer Out - Sheriff TOTAL TRANSFERS FUND BALANCE Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) TOTAL FUND BALANCE 3,675,886 5,600,000 225,508 3,574,573 47,251 3,417,576 93% : 3,378,641 4,600,000 82% 3,000,000 183,956 82% ! 262,395 3,574,573 100% ! 213,587 46,125 98% ! 47,600 1,660,237 3,000,000 72,676 71,196 18,750 49% 100% 28% 33% 39% 4 P P 8 P 0e 13,123,218 11,822,231 90% ; 6,902,223 4,822,859 70% 3,329,141 99% 3,000,000 100% 262,395 100% 213,587 100% 47,600 100% 49,500: B 1 C I _o 6,852,723 99% 49,500: Budget Actuals Ok Budget Actuals • Projection % $ Variance (20,000) (75,000) (263,217) (418,417) (501,683) (20,000) 100% (75,000) 100% (224,696) 85% (418,417) 100% (465,685) 93% (20,000) (75,000) (364,688) (368,417) (462,119) (723,720) (6,664) 33% (25,000) 33% P ! (121,560) (122,804) 33% (154,036) 33% (241,240) 33% 33% (20,000) (75,000) (364,688) (368,417) (455,395) (1,529, 561) 100% 100% 100% P 100% 99% 211% (1,091,342) (1,019,042) 93% (1,009,023) (336,336) 33% (993,331) 98% (1,900,500) - 0% (758,000) 40% (3,651,787) (3,651,787) 100% (6,021,446) (5,874,627) 98% ; (8,575,254) (2,224,900) 26% Budget Actuals % Budget Actuals (3,651,787) (1,217,260) 33% (3,651,787) 100% 6,724 D (805,841)! E 15,692 1,142,500! F (8,216,179) 96% 359,075; • Projection % $ Variance 9,513,382 508,064 (6,021,446) 9,475,532 100% 926,457 (5,874,627) 4,725,187 5,849,567 (8,575,254) 4,527,362 96% f I 2,368,808 (2,224,900) f f a; $ 4,000,000 4,527,362 96% 5,688,817 (8,216,179) (197,825): (160,750) 359,075; $ 4,527,362 113% ; $ 1,999,500 $ 4,671,271 234% ; ; $ 2,000,000 100% $500: A Room tax revenue down 1.5% from FY23 g 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 Includes the amount from the reduction in first year debt service and reserved for future debt payments, less adjustment for the decrease in revenues. F First year debt service and bond issuance costs are less than originally estimated during FY24 budget development. Budget to Actuals Report ARPA — Fund 200 FY24 YTD October 31, 2023 (unaudited) RESOURCES Local Assistance & Tribal Consistency Interest on Investments State & Local Coronavirus Fiscal Recovery Funds TOTAL RESOURCES REQUIREMENTS 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals 0/0 105,186 293,106 279% - 14,662,784 2,311,073 4,622,145 200% 319,460 77,172 24% 9,516,992 105,186 14,955,890 999% 2,630,533 14,216,308 540% Projection $ Variance 4,622,146 200% 235,010 74% 9,516,992 2,311,073 (84,450) 9,516,992 14,374,148 546% 11,743,615: Budget Actuals % Budget Actuals Services to Disproportionately Impacted Communities Administrative Infrastructure Public Health Negative Economic Impacts TOTAL REQUIREMENTS TRANSFERS Transfers Out TOTAL TRANSFERS FUND BALANCE Beginning Fund Balance 15,394,824 11,733,287 76% 4,317,328 1,634,710 882,922 899,577 144,531 3% 860,474 53% 997,337 113% 927,155 103% 6,538,263 416,916 6% 4,208,310 44,223 1% 766,410 19,134 2% 560,926 161,439 29% 252,363 - 0% Projection % $ Variance 6,538,263 100% 1,635,245 39% 766,410 100% 560,926 100% 252,363 100% 2,573,065 23,129,361 14,662,784 63% ; 12,326,272 641,713 5% ; , 9,753,207 79% ; 2,573,065: Budget Actuals % Budget Actuals % Projection % $ Variance (5,022,145) (5,022,145) 100% :1 (5,022,145) 100% (5,022,145) (5,022,145) 100% ; ; (5,022,145) 100% Budget Actuals % Budget Actuals 0/0 Resources over Requirements Net Transfers - In (Out) TOTAL FUND BALANCE 23,024,175 108,098 0% (23,024,175) 293,106 14,717,884 401,204 3% (9,695,739) 13,574,596 (5,022,145) (5,022,145) Projection % $ Variance 401,204 3% 4,620,941 (5,022,145) (14,316,680) 14,316,680 $ 401,204 999% ; - $ 8,953,655 999% $0: Budget to Actuals Report Justice Court - Fund 220 FY24 YTD October 31, 2023 (unaudited) RESOURCES Court Fines & Fees Interest on Investments TOTAL RESOURCES REQUIREMENTS 33.3% Year Complete l Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals Projection % $ Variance 525,000 517,489 99% : 525,000 174,208 33% a a 525,000 100% 32 513 999% ! 540 457 85% 1,420 263% 880, 525,032 518,001 99% 525,540 174,666 33% ; , 526,420 100% ; 880: Budget Actuals % Budget Actuals Projection % $ Variance Personnel Services 604,648 592,149 98% a 651,767 198,530 30% 662,027 102% (10,260): Materials and Services 161,535 150,549 93% 170,603 63,065 37% 170,603 100% , A TOTAL REQUIREMENTS : 766,183 742,697 97% ; 822,370 261,595 32% ; , 832,630 101% ; (10,260); TRANSFERS Transfers In - TRT TOTAL TRANSFERS Resources over Requirements Net Transfers - In (Out) TOTAL Budget Actuals % Budget Actuals Projection % $ Variance 263,217 224,696 85% : 364,688 121,560 33% 364,688 100% 263,217 224,696 85% ; 364,688 121,560 33% ; , 364,688 100% (241,151) (224,696) (296,830) (86,929) (306,210) (9,380) 263,217 224,696 364,688 121,560 364,688 tt $ 22,066 - 0% ; $ 67,858 $ 34,631 51% ; , $ 58,478 86% ; ($9,380): A One time yearly software maintenance fee paid in July for entire fiscal year \)TES c • Sheriff's Office - Fund 255 FY24 YTD October 31, 2023 (unaudited) Budget to Actuals Report RESOURCES LED #1 Property Tax Current LED #2 Property Tax Current Sheriff's Office Revenues LED #1 Property Tax Prior LED #1 Interest LED #2 Property Tax Prior LED #2 Interest TOTAL RESOURCES REQUIREMENTS Digital Forensics Concealed Handgun Licenses Rickard Ranch Sheriff's Services Civil/Special Units Automotive/Communications Detective Patrol Records Adult Jail Court Security Emergency Services Special Services Training Other Law Enforcement Non - Departmental TOTAL REQUIREMENTS TRANSFERS Transfer In - TRT Transfer In -General Fund Transfers Out - Debt Service TOTAL TRANSFERS FUND BALANCE Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals 30,282,049 13,400,541 5,307,630 330,000 89,119 145,000 22,716 30,424,303 100% 13,405,210 100% 6,093,977 115% 277,442 84% 283,971 319% 114,469 73,353 323% _ 9 79% _ 1 49,577,055 50,672,726 102% 37,860,124 15,110,056 4,583,572 330,000 264,000 120,000 65,000 4,430,338 1,770,613 1,710,818 142,009 37,507 60,955 (4,352) 12% 12% 37% 43% 14% 51% -7% 58,332,752 8,147,889 14% Projection % $ Variance ie ai E @ / 1 E a 9 38,006,062 100% 15,189,654 101 4,730,632 103% 330,000 100% 148,370 56% s 120,000 100% 1,810 3% 58,526,528 100% ; 145,938: A 79,598; B 147,060 1 (115,630) (63,190) 193,776: Budget Actuals Budget Actuals • Projection % $ Variance 808,610 335,044 264,871 5,863,885 1,168, 300 3,765,888 3,583,825 14,880,315 904,493 22,809,320 424,769 829,997 2,047,792 1,907,588 820,836 856,836 345,454 278,671 5,196,628 1,102,770 3,635,006 4,105,995 14,858,735 687,442 20,842,708 598,098 545,477 2,374,496 1,986,740 958,658 106% _ 0 103% 105% 89% 94% 97% 115% 100% 76% 91% 141% 66% 116% 104% 117% 0% 1,221,145 624,277 334,232 5,771,949 1,019,021 4,574,918 4,774,538 16,270,641 855,590 23,784,474 600,590 808,931 2,779,458 1,537,498 634,835 50,000 440,798 136,365 113,916 1,863,632 307,563 1,300,357 1,471,069 5,017,120 214,907 6,199,203 184,337 159,201 883,316 488,095 365,992 36% 22% 34% 32% 30% 28% 31% 31% 25% 26% 31% 20% 32% 32% 58% 0% 60,415,533 58,373,715 97% 65,642,097 19,145,870 29% 1,323,609 446,526 339,848 5,992,278 1,095,629 4,482,766 4,434,554 16,715,449 700,208 21,461,930 577,824 567,787 2,951,144 1,488,003 919,835 50,000 108% 72% 102% 104% 108% 98% 93% 103% 82% 90% 96% 70% 106% 97% 145% 100% (102,464):1 177,751; (5,616); (220,329) (76,608); 92,152, 339,984 (444,808); 155,382; 2,322,544 22,766 241,144 (171,686) 49,495 (285,000); 63,547,390 97% ; 2,094,707: Budget Actuals Budget Actuals • Projection % $ Variance 3,651,787 70,000 (273,200) 3,448, 587 3,651,787 100% 70,000 100% (272,678) 100% 3,449,109 100% 3,651,787 (273,200) 3,378,587 1,217,260 33% 0% 1,217,260 36% 3,651,787 100% (273,200) 100% 3,378,587 100% Budget Actuals Budget Actuals 14,414,541 (10,838,478) 1 3,448, 587 15,253,094 106% (7,700,989) 3,449,109 13,185,151 (7,309,345) 3,378,587 11,001,214 (10,997,982) 1,217,260 Projection % $ Variance 83% 1 1 11 TOTAL FUND BALANCE ; $ 7,024,650 $ 11,001,214 157% $ 9,254,393 11,001,214 83% o (2,183,937): (5,020,862) ; 2,288,483; 3,378,587 $ 1,220,492 13% ; $ 9,358,939 101% ; $104,546: A Current year taxes received primarily in November, February and May g Current year taxes received primarily in November, February and May ®EsG�� Budget to Actuals Report Health Services - Fund 274 FY24 YTD October 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 Divorce Filing Fees TOTAL RESOURCES REQUIREMENTS Administration Allocation Personnel Services Materials and Services Capital Outlay TOTAL REQUIREMENTS TRANSFERS Transfers In- General Fund Transfers In- OHP Mental Health Transfers In - TRT Transfers Out TOTAL TRANSFERS FUND BALANCE Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals 22,223,536 12,882,624 8,901,719 3,232,620 2,332,031 1,238,499 2,615,634 615,644 1,169,317 807,530 430,863 300,000 97,750 337,614 177,574 125,000 127,000 173,030 18,578,578 12,088,181 7,751,386 5,287,409 2,054,936 1,335,280 2,390,105 748,534 1,976,339 1,197,300 746,146 354,158 390,781 234,401 161,412 152,985 127,000 63,178 84% 22,783,782 94% 16,494,114 87% 6,267,385 164% 4,947,581 88% 1,567,894 108% 1,478,906 91% 1,440,560 1,087,790 1,061,371 1,034,491 431,000 315,000 262,007 209,500 177,574 158,000 127,000 122% 169% 148% 173% 118% 400% 69% 91% 122% 100% 37% 10,494,111 5,989,655 2,838,536 1,433,990 1,342,794 83,002 332,245 247,148 501,390 287,304 213,466 92,029 190,406 76,405 31,637 24,214 46% 36% 45% 29% 86% 6% 23% 23% 47% 28% 50% 29% 73% 36% 18% 15% 0% Projection % $ Variance a a 57,787,985 55,638,108 96% 59,843,955 24,178,331 40% Budget Actuals Budget Actuals 50,658,752 19,393,800 926,575 70,979,127 48,187,764 14,220,207 504,137 62,912,108 95% 73% 54% 89% 50,270,121 21,190,295 347,500 71,807,916 15,437,318 4,033,892 32,286 19, 503,496 23,866,762 16,494,114 5,565,251 4,144,349 1,747,996 1,478,906 1,500,861 658,298 1,367,379 762,561 496,128 274,050 562,030 300,560 177,574 102,605 127,000 105% 100% 89% 84% 111% 100% 104% 61% 129% 74% 115% 87% 215% 143% 100% 65% 100% 1,082,980: (702,134); (803,232) 180,102; a 60,301 (429,492) a 306,008; 1 (271,930); 65,128 (40,950) 300,023, 91,060! (55,395); I 59,626,424 100% ; (217,531); Projection % $ Variance 31% 1 t a 1 51,920,601 103% ; (1,650,480); 19% 21,509,516 102% 1 ; (319,221); ( 9% = 525,110 151% ; (177,610); f 1 f 9 27% ; , 73,955,227 103% ; (2,147,311); Budget Actuals Budget Actuals 6,608,245 1,473, 586 418,417 (492,306) 8,007,942 5,648,912 85% 345,442 23% 418,417 100% , (562,306) 114% 5,850,465 73% 6,780,140 2,210,573 368,417 (1,332,674) 8,026,456 2,260,008 80,467 122,804 (100,056) 2,363,223 33% 4% 33% 8% 1 29% ; Projection % $ Variance 6,780,140 100% 2,210,573 100% 368,417 100% (781,174) 59% a 8,577,956 107% 551,500! 551,500: Budget Actuals Budget Actuals 11,228,719 (13,191,142) 1 8,007,942 a 13,942,649 124% : 11,417,516 (7,274,000) 1 (11,963,961) 5,850,465 8,026,456 Projection % $ Variance 12,519,113 110% :: 12,519,113 110% : 1,101,597: 4,674,834 ; ; (14,328,803) ; (2,364,842) 2,363,223 1 1 8,577,956 a 551,500 eo � a TOTAL FUND BALANCE ; $ 6,045,519 $ 12,519,113 207% ; $ 7,480,011 $ 19,557,170 261% ; ; $ 6,768,266 90% ; ($711,745): `�v(ES Budget to Actuals Report :.` Health Services - Admin - Fund 274 FY24 YTD October 31, 2023 (unaudited) RESOURCES OHP Capitation Interest on Investments State Grant Other Federal Grants TOTAL RESOURCES REQUIREMENTS 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals OA Budget Actuals 367,074 97,750 379,180 160,495 454,405 367,074 100% o 390,781 400% 1 142,133 37% 33,725 21% 592,179 130% 435,349 262,007 160,000 9,000 Projection % $ Variance 158,505 36% 190,406 73% 207,433 130% 132,655 999% E t I 435,349 100% 562,030 215% 160,000 100% i 161,977 999% P 300,023: 152,977! A 1,458,904 1,525,892 105% ; 866,356 689,000 80% : , 1,319,356 152% ; 453,000; Budget Actuals % Budget Actuals Personnel Services 6,738,820 Materials and Services 6,998,683 Capital Outlay 12,000 Administration Allocation (11,228,846) TOTAL REQUIREMENTS ; 2,520,656 TRANSFERS Transfers In- OHP Mental Health Transfers Out TOTAL TRANSFERS FUND BALANCE 6,093,176 90% 6,519,513 6,732,321 96% ; 7,534,229 - 0% ; 43,750 (11,228,846) 100% ! (12,596,186) 1,596,650 63% ; 1,501,306 2,025,352 2,432,768 4,458,120 Projection % $ Variance 31% 6,874,956 105% : (355,443): B 32% ; ; 7,704,988 102% ; (170,759); 11 � 1 0% ; ; 43,750 100% ; 0% ; ; (12,596,186) 100% 7 7 1 297% : : 2,027,508 135% ; (526,202): Budget Actuals Budget Actuals 80,771 (230,635) (149,864) 80,771 100% (230,635) 100% (149,864) 100% 81,250 (300,174) (218,924) Projection % $ Variance - 0% 81,250 100% � (100,056) 33% ; ; (300,174) 100% 1 (100,056) 46% ; , (218,924) 100% Budget Actuals Budget Actuals Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) TOTAL FUND BALANCE o 3,884,332 (1,061,752) (149,864) 4,007,465 103% (70,758) (149,864) 3,665,544 (634,950) (218,924) 3,786,843 103% : (3,769,121) (100,056) Projection % $ Variance 3,786,843 103% : 121,299: 1 (708,152) (73,202); (218,924) $ 2,672,716 $ 3,786,843 142% ; $ 2,811,670 ($ 82,333) -3% ; ; $ 2,859,767 102% ; $48,097; A Includes carryforward of $125k in unspent FY23 PacificSource Behavioral Health Workforce Diversity Grant. g Personnel projections include anticipated 3% vacancy. „Esc Budget to Actuals Report Health Services - Behavioral Health - Fund 274 FY24 YTD October 31, 2023 (unaudited) RESOURCES State Grant OHP Capitation State Miscellaneous OHP Fee for Service Local Grants Federal Grants Other Patient Fees Medicaid State - Medicare Liquor Revenue Interfund Contract- Gen Fund Divorce Filing Fees TOTAL RESOURCES 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals OA Budget Actuals 1 5,718,843 2,515,550 8,027,373 3,214,360 1,475,139 2,017,169 719,670 519,344 430,863 337,614 177,574 127,000 173,030 12,660,784 11,721,107 7,063,393 5,256,164 1,262,473 1,636,693 730,175 607,872 746,146 234,401 161,412 127,000 63,178 81% 94% 88% 164% 86% 81% 101% 117% 173% 69% 91% 100% 37% 17,043,491 16,058,765 5,398,674 4,927,331 1,348,943 1,285,560 631,245 448,500 431,000 209,500 177,574 127,000 9,055,787 5,831,150 36% 2,837,169 1,425,526 29% 834,104 62% 298,466 23% 213,848 34% 187,635 42% 213,466 50% 76,405 36% 31,637 18% 53% 53% Projection % $ Variance 17,593,013 16,058,765 4,691,539 4,123,841 1,098,648 1,335,125 632,216 473,587 496,128 300,560 177,574 127,000 103% 549,522: A 100% . 87% (707,135)! B 84% (803,490); 1 81% _ (250,295);1 C 104% 49,565; D I 100% = 971; E 106% 25,087; I 115% 65,128. 1 143% 91,060! E E I 100% 100% 45,453,529 42,270,797 93% ; 48,087,583 21,005,191 44% ; , 47,107,996 98% ; (979,587): REQUIREMENTS Budget Administration Allocation Personnel Services Materials and Services Capital Outlay TOTAL REQUIREMENTS Actuals Budget Actuals • Projection % $ Variance 8,265,132 32,453,031 9,948,652 497,443 51,164,258 8,265,132 100% 31,307,705 96% 5,531,099 56% 312,691 63% 45,416,627 89% 9,521,531 31,872,043 11,364,085 160,250 52,917,909 9,803,896 1,189,573 26,398 11,019,867 9,521,531 32,921,518 11,556,069 135,000 54,134,118 100% 1 � 103% (1,049,475)! F 1 102% (191,984); 1 84% 25,250; 7 102% ; (1,216,209); TRANSFERS Budget Actuals % Budget Actuals Transfers In- General Fund Transfers In- OHP Mental Health Transfers Out TOTAL TRANSFERS 2,231,439 1,392,815 (152,921) 3,471,333 1,440,767 65% 264,671 19% (196,921) 129% 1,508,517 43% Projection % $ Variance 2,231,439 743,792 33% 2,231,439 100% 1,809,358 - 0% P I 1,809,358 100% 1 i e 1 (481,000) - 0% I 7 , o (481,000) 100% 3,559,797 743,792 21% : : 3,559,797 100% ; FUND BALANCE Budget Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) TOTAL FUND BALANCE Actuals Budget Actuals • Projection % $ Variance 4,788,795 (5,710,729) 3,471,333 6,317,144 132% : 3,989,589 (3,145,830) (4,830,326) 1,508,517 3,559,797 4,679,830 117% : F I 9,985,324 743,792 E E � 1 • 4,679,830 117% : 690,241: (7,026,122) (2,195,796); 3,559,797 1 1 $ 2,549,399 $ 4,679,830 184% $ 2,719,060 $ 15,408,946 567% : $ 1,213,505 45% :($1,505,555): A Projections over budget. Projections include estimated adjustments for anticipated unearned revenue. Exact amounts will be finalized at fiscal year- end. g Projection less than budget primarily related to lower I/DD match anticipated than originally budgeted. Projections include estimated adjustments for anticipated unearned revenue. Exact amounts will be finalized at fiscal year-end. c Grant funds will be reconciled at end of year. COHC Older Adults projected under budget by ($211 K), and City of Bend MCAT ($68K). Projections include estimated adjustments for anticipated unearned revenue. Exact amounts will be finalized at fiscal year-end. D Projections include estimated adjustments for anticipated unearned revenue. Exact amounts will be finalized at fiscal year-end. E Medicare trending higher than budgeted. F Personnel projections include anticipated 6% vacancy. Budget to Actuals Report a�'' f` Health Services - Public Health - Fund 274 FY24 YTD October 31, 2023 (unaudited) RESOURCES State Grant Environmental Health Fees State - Medicaid/Medicare State Miscellaneous Patient Fees Other Vital Records Local Grants State Shared- Family Planning Federal Grants OHP Fee for Service TOTAL RESOURCES REQUIREMENTS Administration Allocation Personnel Services Materials and Services Capital Outlay TOTAL REQUIREMENTS TRANSFERS 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals OA Budget Actuals • Projection 6,125,513 1,238,499 807,530 874,346 96,300 289,152 300,000 856,892 125,000 144,060 18,260 5,775,661 1,335,280 1,197,300 687,993 140,662 1,212,439 354,158 792,463 152,985 161,233 31,245 94% 108% 148% 79% 146% 419% 118% 92% 122% 112% 171% 5,580,291 1,478,906 1,034,491 868,711 639,290 421,126 315,000 218,951 158,000 155,000 20,250 1,230,891 83,002 287,304 1,367 59,513 154,887 92,029 508,690 24,214 33,779 8,464 22% 6% 28% 0% 9% 37% 29% 232% 15% 22% 42% 10,875,552 11,841,419 109% ; 10,890,016 $ Variance 6,113,749 1,478,906 762,561 873,712 184,711 573,186 274,050 649,348 102,605 165,736 20,508 110% 100% 74% 101% 29% 136% 87% 297% 65% 107% 101% 533,458: A (271,930); B 5,001! E (454,579); C E 152,060; E (40,950)! E 430,397! D (55,395)! 10,736! 258. 2,484,140 23% ; , 11,199,072 103% ; 309,056: Budget Actuals Budget Actuals • Projection % $ Variance 2,963,714 11,466,901 2,446,466 417,132 2,963,714 100% 10,786,883 94% 1,956,788 80% 191,446 46% 3,074,655 11,878,565 2,291,981 143,500 - 0% , 3,608,070 30% E E E 411,551 18% E E 5,888 4% 17,294,213 15,898,830 92% 17,388,701 4,025,509 23% 3,074,655 100% 12,124,127 102% ! (245,562); 2,248,459 98% ! 43,522. E 346,360 241% ! (202,860)!E F 17,793,601 102% ; (404,900): Budget Actuals OA Budget Actuals • Projection % $ Variance Transfers In- General Fund Transfers In - TRT Transfers In- OHP Mental Health Transfers Out E TOTAL TRANSFERS FUND BALANCE 4,376,806 4,208,145 96% 418,417 418,417 100% _ E (108,750) (134,750) 124% 4,686,473 4,491,812 96% 4,548,701 368,417 319,965 (551,500) 4,685,583 1,516,216 33% 122,804 33% 80,467 25% - 0% 1,719,487 37% ; • 4,548,701 100% 368,417 100% 319,965 100% - 0% 551,500! G 5,237,083 112% ; 551,500: Budget Actuals Budget Actuals • Projection % $ Variance Beginning Fund Balance Resources over Requirements ! Net Transfers - In (Out) ; TOTAL FUND BALANCE 2,555,592 (6,418,661) 4,686,473 3,618,039 142% (4,057,412) 4,491,812 3,762,383 (6,498,685) 4,685,583 4,052,440 108% I 1 (1,541,369) ; ; 1,719,487 4,052,440 108% (6,594,529) 5,237,083 290,057: (95,844); 551,500; $ 823,404 $ 4,052,440 492% ; $ 1,949,281 $ 4,230,558 217% $ 2,694,994 138% ; $745,713; A Projections over budget primarily related to carryforward of OHA COVID funds to be expended by June 2024. Projections include estimated adjustments for anticipated unearned revenue. Exact amounts will be finalized at fiscal year-end. g Medicaid trending lower than budgeted. c Patient Insurance Fees trending lower than budgeted. D Funds from Central Oregon Health Council quality incentive metrics anticipated ($267K). E Expenditures above budget related to delayed renovations at the North County Campus ($374K). F Includes remodel and furniture expenses originally budgeted in FY23 for North County Campus that were delayed into FY24. G Courtney remodel project delayed into FY25 or FY26. , ES 0 Budget to Actuals Report Community Development - Fund 295 FY24 YTD October 31, 2023 (unaudited) RESOURCES 33.3% Year Complete Fiscal Year 2023 1 Fiscal Year 2024 Budget Actuals Budget Actuals % Projection % $ Variance Admin - Operations 153,445 154,886 101 % : 157,300 45,240 29% : ; 157,300 100% ; Code Compliance 1,171,592 915,867 78% 1,124,181 264,051 23% ' 770,181 69% a (354,000), A Building Safety 4,821,160 4,118,192 85% 3,991,388 1,175,159 29% a 3,732,038 94% a (259,350)! A Electrical 1,022,005 769,054 75% 902,175 277,444 31% 810,175 90% (92,000) A Onsite Wastewater 1,017,678 718,263 71% 923,880 273,702 30% 898,420 97% a (25,460); A Current Planning i 2,425,334 1,966,872 81% 2,304,562 520,889 23% a 1,446,562 63% ! (858,000); A Long Range Planning 1,064,305 812,752 76% 1,057,354 304,204 29% 840,854 80% , (216,500)i ;A ii TOTAL RESOURCES 11,675,519 9,455,886 81% : 10,460,840 2,860,688 27% ; , 8,655,530 83% : (1,805,310); REQUIREMENTS Admin - Operations Code Compliance Building Safety Electrical Onsite Wastewater Current Planning Long Range Planning TOTAL REQUIREMENTS TRANSFERS Transfers In - CDD Operating Fund Transfers in -General Fund Transfers In - CDD Electrical Reserve Transfers Out Transfers Out - CDD Reserve TOTAL TRANSFERS FUND BALANCE Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) TOTAL FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance 3,432,980 3,085,363 90% ; 3,241,288 978,939 30% 805,614 714,049 89% 743,931 209,366 28% 2,538,721 1,866,742 74% 2,088,542 555,973 27% 641,837 538,383 84% 583,718 168,302 29% 753,369 754,829 100% 865,670 249,586 29% 2,062,044 1,613,571 78% 1,857,735 515,181 28% 998,739 893,682 89% 888,677 261,064 29% 11,233,304 9,466,620 84% ; 10,269,561 2,938,412 29% o, 00 6 i B i 3,025,961 93% ' 215,327; B 666,791 90% 77,140, B 1,972,784 94% 115,758! B 568,230 97% 15,488; B 755,315 87% 110,355, B 1,596,401 86% 261,334 B 726,855 82% , 161,822! B L S 9,312,337 91% ; 957,224: Budget Actuals % Budget Actuals % Projection % $ Variance 160,000 139,916 87% 108,670 510,105 - 0% 100,000 86,721 16,815 17% 6,060 7% 621,971 122% 100,000 100% 75,690 87% 111,866 (11,031) (112,619) (112,619) 100% (107,544) (35,836) 33% (107,544) 100% ; (958,966) (971,472) 101% (122,752) (176,778) 144% ; i (356,028) 290% (233,276)� D (911,585) (835,505) 92% 466,530 (189,740) -41% : : 334,089 72% ; (132,441), Budget Actuals % Budget Actuals Projection % $ Variance 2,096,504 2,168,956 103%; 1,317,921 1,322,717 100% ; ; 1,322,717 100% ; 4,796, I I 1 1 1 i 442,215 (10,734) , 191,279 (77,724) , , (656,807) , (848,086); (911,585) (835,505) , 466,530 (189,740) , , 334,089 ; (132,441); $ 1,627,134 $ 1,322,717 81% $ 1,975,730 $ 1,055,254 53% ; , $ 999,999 51% ; ($975,731): q YTD revenue collection is lower than anticipated due to reduced permitting volumes g Projections reflect unfilled positions and increased health benefits costs c Quarterly transfer for hearings officer actual cost of service D Transfer to reserves per ORS 455.210 and ORS 479.845 VSESi�G�< Budget to Actuals Report Road - Fund 325 FY24 YTD October 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 REQUIREMENTS 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals Projection $ Variance 19,483,147 20,563,619 106% : 20,648,483 6,979,086 34% : ; 20,648,483 100% 2,200,000 2,239,616 102% 1 : 2,240,000 2,394,054 107% I : 2,394,054 107% 1,311,901 1,232,001 94% i 1,450,015 148,307 10% a 1,450,015 100% 403,731 969,028 240% ; E 763,171 143,228 19% a 763,171 100% 7,641 o 689,703 0% 1 689,703 100% 426,000 385,036 90% : 614,500 84,857 14% E: 614,500 100% 1 1 54,172 105,203 194% 1 : 138,031 34,312 25% . 103,010 75% 1 1 E 77,610 65,385 84% 73,808 15,326 21% , 73,808 100% 50,000 105,306 211% 50,000 2,980 6% : 87,883 176% 5,175 6,000 10,026 167% ; t 18,000 300% � I 882,502 - 0% - - , _ - I 20,000 e 154,054: A (35,021); 37,883: A 12,000: A 24,889,063 25,698,009 103% ; 26,673,711 9,812,175 37% ; , 26,842,627 101% ; 168,916: Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 7,802,271 7,346,958 94% . 8,406,468 2,518,360 30% :: 8,033,523 96% : 372,945: B Materials and Services 8,246,700 6,385,588 77% : 8,600,033 2,483,665 29% a : 8,612,188 100% : (12,155); Capital Outlay 140,025 90,004 64% : 118,260 4,125 3% : : 106,105 90%: 12,155; 1 E 1 1 1 TOTAL REQUIREMENTS : 16,188,996 13,822,550 85% : 17,124,761 5,006,150 29% : : 16,751,816 98% : 372,945: TRANSFERS Transfers Out Budget Actuals OA Budget Actuals % Projection % $ Variance 1 ; (12,330,136) (12,330,136) 100% (12,700,000) (7,700,000) 61% (12,700,000) 100% 1 ; 1 ; 1 f a TOTAL TRANSFERS ; (12,330,136) (12,330,136) 100% ; (12,700,000) (7,700,000) 61% ; ; (12,700,000) 100% FUND BALANCE Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) TOTAL FUND BALANCE Budget Actuals Budget Actuals 5,892,967 8,700,067 (12,330,136) 7,806,356 132% : 5,521,251 11,875,459 1 9,548,950 (12,330,136) (12,700,000) Projection % $ Variance 7,351,679 133% : : 7,351,679 133% : 1,830,428: 4,806,025 10,090,811 541,861 i 1 ! 1 (7,700,000) 1 i ; ! (12,700,000) ! -� $ 2,262,898 $ 7,351,679 325% ; $ 2,370,201 $ 4,457,705 188% ; ; $ 4,742,491 200% ; $2,372,290: A Actual payment higher than budget g Projected Personnel savings based on FY23/FY24 average vacancy rate of 7.4% v1ES Budget to Actuals Report Adult P&P - Fund 355 FY24 YTD October 31, 2023 (unaudited) RESOURCES DOC Grant in Aid SB 1145 CJC Justice Reinvestment DOC Measure 57 Interest on Investments Interfund- Sheriff Gen Fund/Crime Prevention State Miscellaneous Oregon BOPPPS Electronic Monitoring Fee Miscellaneous TOTAL RESOURCES REQUIREMENTS 33.3% Year Complete Fiscal Year 2023 1 Fiscal Year 2024 Budget Actuals Budget Actuals 4,734,453 4,734,453 100% • 4,116,464 1,183,613 29% 892,038 943,172 106% ° 943,172 - 0% 244,606 271,606 111% 256,815 0% 18,151 63,625 351% 75,230 26,753 36% 50,000 50,000 100% a 50,000 16,667 33% 50,000 50,000 100% 50,000 - 0% 123,453 179,530 145% 22,607 - 0% 20,318 0% 20,318 - 0% 500 889 178°A, = 500 258 52% 500 2,099 420% 500 0% 6,134,018 6,295,372 103°A° : 5,535,606 1,227,290 22% Budget Actuals Budget Actuals Projection % $ Variance 4,143,986 101% 908,108 96% 259,307 101% 84,720 113% 50,000 100% 50,000 100% 19,709 87% 20,318 100% 500 100% 500 100% 27,522: A (35,064); B 1 2,492a C 9,490•1 (2,898); D 5,537,148 100% ; 1,542: Projection % $ Variance Personnel Services 5,683,822 5,042,967 89% ; 5,907,511 1,628,973 28% : : 5,174,443 88% ; 733,068: E Materials and Services 1,883,614 1,739,432 92% : 1 1,668,521 518,896 31% 1 ` 1,608,251 96% ' 60,270; F 1 Capital Outlay 8,475 8,475 100% ! - , , - TOTAL REQUIREMENTS : 7,575,910 6,790,874 90% : 7,576,032 2,147,868 28% : : 6,782,694 90°A, : 793,338: TRANSFERS Budget Actuals % Budget Actuals °A° Projection % $ Variance Transfers In- General Funds 536,369 536,369 100% : 536,369 178,788 33% : : 536,369 100% Transfers In- Health Services 50,000 - 0% e ' - 0% a (50,000)! 16 i I Transfers Out (199,560) (199,560) 100% _ - - Transfer to Vehicle Maint (69,277) (69,277) 100% : (75,419) (25,136) 33% ; ; (75,419) 100% i 1 1 9 7 TOTAL TRANSFERS 267,532 267,532 100% : 510,950 153,652 30% : : 460,950 90% : (50,000); FUND BALANCE Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) TOTAL FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance 3,100,000 3,238,905 104% : 3,000,000 3,010,934 100% : : 3,010,934 100% : 10,934: (1,441,892) (495,502) (2,040,426) (920,578) (1,245,546) 794,880; 267,532 267,532 510,950 153,652 460,950 (50,000) 1 1 1 $ 1,925,640 $ 3,010,934 156% ; $ 1,470,524 $ 2,244,008 153% ; ; $ 2,226,338 151% ; $755,814: A Final State Grant allocation for 23-25 Biennium g Final State Grant allocation for 23-25 Biennium c Final State Grant allocation for 23-25 Biennium D Final State Grant allocation for 23-25 Biennium E Projected Personnel savings based on FY23/FY24 average vacancy rate of 14.9% F Materials and services projections based on current spending trends. Budget to Actuals Report Road CIP - Fund 465 FY24 YTD October 31, 2023 (unaudited) RESOURCES State Miscellaneous Interest on Investments Miscellaneous TOTAL RESOURCES REQUIREMENTS 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals OA Budget Actuals 1,818,500 124,563 127,458 7% 337,583 271% 317,508 1,704,116 475,310 891,811 52% I 203,455 43% , 19,241 1,943,063 782,549 40% : 2,179,426 1,114,507 51% Projection % $ Variance 1,704,116 100% 611,340 129% 19,241 136,030! A 19,241, A 2,334,697 107% : 155,271: Budget Actuals % Budget Actuals Materials and Services Capital Outlay TOTAL REQUIREMENTS TRANSFERS Transfers In TOTAL TRANSFERS FUND BALANCE Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) TOTAL FUND BALANCE A Actual payment higher than 127,640 28,259,526 28,387,166 127,640 100% = 132,770 16,769,496 59% ° 23,640,057 16,897,136 60% ; 23,772,827 Projection % $ Variance 44,257 33% l a 132,770 100% 5,077,765 21% ; = 23,633,009 100% I t 5,122,022 22% ; , 23,765,779 100% 7,048! 7,048: Budget Actuals Budget Actuals Projection % $ Variance 14,230,313 12,238,662 86% ! 12,500,000 5,000,000 40% : : 12,500,000 100% I o I I 14,230,313 12,238,662 86% ; 12,500,000 5,000,000 40% ; , 12,500,000 100% Budget Actuals Budget Actuals 24,548,274 (26,444,103) 0 14,230,313 27,223,832 111% = 19,012,380 (16,114,587) ! (21,593,401) 12,238,662 1 12,500,000 Projection % $ Variance 23,347,907 123% : a 23,347,907 (4,007,515) (21,431,082) 5,000,000 I I 12, 500, 000 ie 123% 4,335,527: 162,319; i $ 12,334,484 $ 23,347,907 189% ; $ 9,918,979 $ 24,340,392 245% : ; $ 14,416,824 145% ; $4,497,845: budget Budget to Actuals Report Road CIP (Fund 465) - Capital Outlay Summary by Project FY24 YTD October 31, 2023 Terrebonne Refinement Plan Hunnel Rd: Loco Rd to Tumalo Rd Transportation System Plan Update Gribbling Rd Bridge Smith Rock Way Bridge Replace Deschutes Mkt Rd/Hamehook Round Powell Butte Hwy/Butler Market RB Wilcox Ave Bridge #2171-03 Replacement Paving of Rosland Rd: US 20 to Draf Hamehook Rd Bridge #16181 Rehabilitation NW Lower Bridge Way: 43rd St to Holmes Rd Northwest Way: NW Coyner Ave to NW Altmeter Wy Slurry Seal 2023 Terrebonne Wastewater System Phase 1 Tumalo Reservoir Rd: OB Riley to Sisemore Rd Local Road Pavement Preservation US20: Locust St Paving Butler Market - Hamehook to Powell Butte Old Bend Rdm Hwy - US 20 to Tumalo Paving Of Horse Butte Rd Paving Of Obr Hwy: Tumalo To Helmho Paving Of Spring River Rd: S Centur Slurry Seal 2024 La Pine Uic Stormwater Improvements S Century Dr / Spring River Rd Roun S Century Dr/ Huntington Rd Rounda Local Access Road Bridges FY 23 Guardrail Improvements Signage Improvements TOTAL CAPITAL OUTLAY 33.33% Year Completed Fiscal Year 2023 Fiscal Year 2024 Budget Actua is Budget Actuals Projection $ Variance $ 7,319,310 $ 2,200,000 $ 5,119,310 $ 4,265,216 2,562,129 60% 1,569,800 51,980 818,500 141,509 17% 704,116 985,000 122,938 12% 1,417,429 1,663,000 750,822 45% 250,000 785,000 250,902 32% 2,642,402 160,000 - 0% 160,000 380,000 260,811 69% 96,500 227 0% 595,000 100,000 10,825 11% 1,290,000 815,000 - 0% 556,000 300,000 1,165 0% 1,000,000 - 0% 1,000,000 100,000 - 0% 300,000 200,000 - 0% 200,000 1,000,000 866 320,000 1,210,000 460,000 3,000,000 510,000 300,000 240,000 177,000 169,000 150,000 150,000 150,000 97,156 150,000 - 0% 324,503 21% 11,677 12,949 2% 47,227 3% 1,122,872 449% 86,909 3% 0% 386,480 0% 0% 0% 357,325 0% 377 0% 0% 0% 1,454,940 455% 1,272,506 105% • 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% $ 5,119,310 100% 2,518,373 160% 27,256 692,000 98% 1,417,429 100% 1,170,000 468% 2,642,402 100% 160,000 100% 386,480 350,000 59% 320,000 25% 556,000 100% 357,325 1,000,000 100% 300,000 100% 200,000 100% 1,000,000 100% 1,494,879 467% 1,295,556 107% 460,000 100% 880,000 29% 280,000 55% 120,000 40% 240,000 100% 177,000 100% 169,000 100% 150,000 100% 0% 150,000 100% (948,573) (27,256) 12,116 (920,000) (386,480) 245,000 970,000 (357,325) (1,174,879) (85,556) 2,120,000 230,000 180,000 150,000 $ 28,259,526 $ 16,491,988 58%. $ 23,640,05Vi 5,077,765 21 % $ 23,633,009 100%. $ 7,048 Budget to Actuals Report `-` Solid Waste - Fund 610 FY24 YTD October 31, 2023 (unaudited) RESOURCES Franchise Disposal Fees Private Disposal Fees Commercial Disp. Fee Franchise 3% Fees Yard Debris Miscellaneous Interest on Investments Special Waste Recyclables Leases 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals • Projection 7,210,000 3,337,000 3,234,000 305,000 290,000 70,000 30,498 15,000 12,000 1 7,006,324 2,944,356 3,026,577 363,105 305,516 140,837 43,342 62,756 7,060 1 97% 88% 94% 119% 105% 201% 142% 418% 59% 100% 8,000,000 3,450,000 3,310,000 565,000 400,000 173,000 60,410 30,000 7,000 1 2,730,863 1,245,292 1,666,024 158,144 199,468 97,092 35,676 22,950 2,458 34% 36% 50% 28% 50% 56% 59% 76% 35% 0% TOTAL RESOURCES 14,503,499 13,899,874 96% ; 15,995,411 6,157,966 38% REQUIREMENTS Personnel Services Materials and Services Capital Outlay Debt Service TOTAL REQUIREMENTS TRANSFERS SW Capital & Equipment Reserve TOTAL TRANSFERS FUND BALANCE Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) TOTAL FUND BALANCE Budget Actuals Budget Actuals % $ Variance 8,000,000 3,450,000 3,310,000 565,000 400,000 173,000 102,810 30,000 7,000 1 16,037,811 100% 100% 100% 100% 100% 100% 170% 100% 100% 100% 100% ;A P A °A P B C 42,400v D 42,400: • Projection % $ Variance 3,277,684 6,473,358 264,000 1,739,630 3,139,678 96% 5,716,762 88% 181,603 69% P 1,731,017 100% 4,108,983 7,683,911 260,000 2,302,340 1,099,926 2,124,732 192,190 27% 28% P 74% 0% 11,754,672 10,769,061 92% ; 14,355,234 3,416,848 24% Budget Actuals Budget Actuals 4,108,983 100% 7,683,911 100% 260,000 100% 2,302,340 100% 14,355,234 100% • Projection % $ Variance (5,299,665) (3,453,962) 65% (2,613,962) (654,652) 25% (5,299,665) (3,453,962) 65% ; (2,613,962) (654,652) 25% (2,613,962) 100% (2,613,962) 100% Budget Actuals Budget Actuals • Projection % $ Variance 3,107,198 2,748,827 (5,299,665) 3,066,662 99% 3,130,814 (3,453,962) 2,416,385 1,640,177 (2,613,962) 2,743,514 114% : 2,741,118 . (654,652) 1 2,743,514 114% : 327,129: 1,682,577 P 42,400; (2,613,962) $ 556,359 $ 2,743,514 493% ; $ 1,442,600 $ 4,829,980 335% $ 1,812,129 126% ; $369,529: E 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. Franchise disposal fee payment of $217K was not received from Cascade Disposal by closing. g Annual fees due April 15, 2024; received year-to-date monthly installments from Republic c Yard Debris revenue is seasonal with higher utilization in summer months; fiscal YTD volumes are running 3% higher than last year-to-date D Investment Income projected to come in higher than budget E Special Waste revenue source is unpredictable and dependent on special clean-up projects of contaminated soil and asbestos (i.e. stormwater control sediment and debris) USES 2� Budget to Actuals Report Fair & Expo - Fund 615 FY24 YTD October 31, 2023 (unaudited) RESOURCES 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals OA Projection % $ Variance Events Revenue 745,759 948,145 127% = 1,050,000 353,726 34% ; e 831,024 79% ; (218,976); A Food & Beverage 745,000 1,048,507 141% a 991,000 721,174 73% a 1,489,140 150% 498,140; B Rights & Signage 105,000 97,159 93% = 105,000 62,616 60% 6 95,616 91% (9,384) Horse Stall Rental 49,000 78,825 161% 100,000 51,300 51% a 61,040 61% (38,960) Storage 65,000 45,551 70% ; 50,000 16,943 34% _ 40,143 80% a (9,857); Camping Fee 20,000 23,500 118% ; 22,500 17,027 76% 37,052 165% a 14,552; Interest on Investments 5,221 15,485 297% 22,000 5,928 27% ' 17,630 80% (4,370) Miscellaneous 3,554 3,536 99% 3,000 e 3,488 116% 3,916 131% 916< TOTAL RESOURCES 1,738,534 2,260,708 130% : 2,343,500 1,232,201 53% ; : 2,575,561 110% ; 232,061: REQUIREMENTS Budget Actuals % Budget Actuals Projection % $ Variance Personnel Services a 1,256,902 1,313,682 105% ; 1,748,441 488,187 28% ; n 1,392,507 80% ; 355,934; C Personnel Services - F&B 170,247 85,623 50% ; 148,510 13,066 9% ; 115,102 78% ; 33,408; D Materials and Services 965,684 1,168,404 121% ; 1,222,986 352,955 29% ' ' 1,234,221 101% _ (11,235)' Materials and Services - F&B 603,950 661,314 109% ' 514,200 346,946 67% ' 715,630 139% a (201,430); E Debt Service 101,270 101,267 100% 100,190 0% 100,190 100% 1 S I 9 i TOTAL REQUIREMENTS : 3,098,054 3,330,291 107% : 3,734,327 1,201,155 32% : : 3,557,650 95% : 176,677: TRANSFERS Transfers In - Room Tax Transfers In - Park Fund Transfers Out TOTAL TRANSFERS FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance • 1,101,342 1,019,042 93% : 1,009,023 336,336 33% _ ; 993,331 98% ; (15,692)i 30,000 30,000 100% : 30,000 10,000 33% ! ' 30,000 100% (427,215) (427,215) 100% ;t (163,342) (54,444) 33% a ; (163,342) 100% ; -i 704,127 621,827 88% : 875,681 291,892 33% : : 859,989 98% : (15,692): Budget Actuals Budget Actuals 0/0 Projection % $ Variance Beginning Fund Balance 971,352 995,519 102% 754,000 547,764 73% ; ; 547,764 73% : (206,236): Resources over Requirements ' (1,359,520) (1,069,583) ; (1,390,827) 31,047 (982,089) 408,738; Net Transfers - In (Out) 704,127 621,827 875,681 291,892 859,989 (15,692); TOTAL FUND BALANCE $ 315,960 $ 547,764 173% ; $ 238,854 $ 870,703 365% ; ; $ 425,664 178% ; $186,810: A Confirmed Contracted Revenue, may continue to grow as additional events are contracted through the end of FY. Some revenue budgeted in Event category earned in F&B category. g Increase due to large events such as FairWell Festival, Cascade Equinox. Some revenue budgeted for Event revenue earned in this category. c Projected Personnel savings based on FY23/FY24 average vacancy rate of 26.0% D Projected Personnel based on vacancy savings to date E F&B Expenses largely align with F&B revenue, due to the cost of good, labor and supplies required to generate revenues \.)TEs oG�� Budget to Actuals Report ▪ Annual County Fair - Fund 616 FY24 YTD October 31, 2023 (unaudited) RESOURCES Concessions and Catering Gate Receipts Carnival Commercial Exhibitors Fair Sponsorship State Grant Rodeo Sponsorship RN Camping/Horse Stall Rental Interest on Investments Merchandise Sales Livestock Entry Fees Miscellaneous TOTAL RESOURCES REQUIREMENTS Personnel Services Materials and Services TOTAL REQUIREMENTS TRANSFERS Transfer In - TRT 1 % Transfers Out TOTAL TRANSFERS FUND BALANCE Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) TOTAL FUND BALANCE A Projected Personnel based 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals • Projection 625,000 710,000 385,000 80,000 61,000 53,167 24,000 20,000 2,713 3,500 5,000 815,458 782,364 433,682 117,100 99,655 53,167 22,430 17,520 13,169 3,245 1,925 75 130% 110% 113% 146% 163% 100% 93% 88% 485% 93% 39% 790,000 775,000 430,000 118,200 92,500 53,167 30,000 17,250 13,500 2,500 2,000 834,968 1,036,146 245,809 114,091 68,397 40,351 31,449 7,432 1,899 1,940 39 106% 134% 57% 97% 74% 0% 135% 182% 55% 76% 97% $ Variance 834,968 1,036,146 245,809 114,091 68,397 53,167 40,351 31,449 22,470 1,899 1,940 39 106% 44,968: 134% ' 261,146; ! 57% (184,191); ! 97% ' (4,109); 74% P 1 (24,103); 100% _ -' 135% : 10,351 1 182% ' 14,199: 1 166% ! = 8,970: ! 76% (601); (60); 39; 7 97% 1,969,380 2,359,790 120% ; 2,324,117 2,382,521 103% : ; 2,450,726 105% ; 126,609: Budget Actuals Budget Actuals 169,445 1,802, 585 185,165 109% : 276,531 1,882,326 104% : 2,306,325 Projection % $ Variance 55,883 20% 1,913,304 83% ' 254,586 92% : 21,945: A 2,027,170 88% 279,155 1,972,030 2,067,492 105% ; 2,582,856 1,969,187 76% ; ; 2,281,756 88% ; 301,100; Budget Actuals Budget Actuals 75,000 (231,706) (156,706) 75,000 100% (231,706) 100% (156,706) 100% ; 75,000 (109,503) (34,503) Projection % $ Variance 25,000 33% ' (36,500) 33% t (11,500) 33% ; ; 75,000 100% (109,503) 100% (34,503) 100% ; Budget Actuals Budget Actuals • Projection % $ Variance 384,715 (2,650) (156,706) 385,854 100% 292,298 (156,706) 539,152 (258,739) (34,503) 521,447 97% 413,334 1 ! ! (11,500) 1 ! 521,447 97% : (17,705)0 168,970 427,709; i (34,503) $ 225,358 $ 521,447 231% ; $ 245,910 $ 923,281 375% ; ; $ 655,914 267% ; $410,004; on vacancy savings to date Budget to Actuals Report Annual County Fair - Fund 616 CY23 YTD October 31, 2023 (unaudited) RESOURCES Gate Receipts Carnival Commercial Exhibitors Livestock Entry Fees RN Camping/Horse Stall Rental Merchandise Sales Concessions and Catering Fair Sponsorship TOTAL FAIR REVENUES OTHER RESOURCES State Grant Interest Miscellaneous TATAI OCQAIIIDf'CQ IV 1/'1L 1\LVV I�v1..v REQUIREMENTS Personnel Materials & Services TOTAL REQUIREMENTS TRANSFERS Transfer In - TRT 1 Transfer Out - F&E Reserve Transfer Out - Fair & Expo TOTAL TRANSFERS Net Fair Beginning Fund Balance on Jan 1 Ending Balance Fair 2023 Actuals to 2023 Fair 2022 Date Projection $ 782,364 433,682 436,292 1,925 17,392 3,245 497,366 126,300 1,036,146 245,809 436,160 1,940 31,449 1,899 512,899 98,493 $ 2,298,566 ) $ 2,364,794 53,167 5,794 $ 2,357,596 12,752 114 $ 9,377,660 $ 1,036,146 245,809 436,160 1,940 31,449 1,899 512,899 98,493 $ 2,364,794 16,752 114 $ ' 3Ql Ran 102,763 147,200 173,959 1,722,703 2,013,117 2,051,482 $ 1,825,466 ;;; $ 2,160,317 $ 2,225,440 68,750 (96,540) 62,500 (152,358) 75,000 (170,608) $ (27,790) = $ (89,858) $ (95,608) $ 504,270 I $ 127,485 $ 60,612 $ 448,151 $ 952,421 $ 952,421 $ 952,421 $ 1,079,906 $ 1,013,033 o`��1E5 oG< Budget to Actuals Report Fair & Expo Capital Reserve - Fund 617 FY24 YTD October 31, 2023 (unaudited) RESOURCES Interest on Investments Local Government Payments TOTAL RESOURCES REQUIREMENTS 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals Projection % $ Variance 7,414 39,492 533% : 64,800 23,506 36% I I 69,960 108% : 5,160: 277,777 - 7,414 317,269 999% ; 64,800 23,506 36% Budget Actuals % Budget Actuals 69,960 108% ; 5,160: Projection % $ Variance Materials and Services 495,000 100,309 20% 343,555 32,056 9% , 343,555 100% Capital Outlay 375,000 383,000 102% 746,445 128,054 17% 746,445 100% TOTAL REQUIREMENTS ; 870,000 483,310 56% 1,090,000 160,110 15% ; 1,090,000 100% TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In -TRT 1% 501,683 465,685 93% : 462,119 154,036 33% : 455,395 99% : (6,724)i Transfers In - Fair & Expo 416,437 416,438 100% 1 1 1 152,565 50,852 33% 152,565 100% I Transfers In -Annual County Fair 231,706 231,706 100% 109,503 36,500 33% 109,503 100% Transfers In - Fund 165 - , 100,000 100,000 100% 1 : 100,000 100% a 1 1 1 TOTAL TRANSFERS 1,149,827 1,113,829 97% : 824,187 341,388 41% : : 817,463 99% : (6,724): FUND BALANCE Budget Actuals Budget Actuals % Projection % $ Variance Beginning Fund Balance 1,299,942 1,809,440 139% = 2,592,838 2,757,229 106% : : 2,757,229 106% : 164,391: Resources over Requirements (862,586) (166,040) 1 (1,025,200) (136,604) (1,020,040) 5,160; Net Transfers - In (Out) f 1,149,827 1,113,829 824,187 341,388 817,463 , (6,724) 1 1 TOTAL FUND BALANCE $ 1,587,183 $ 2,757,229 174% ; $ 2,391,825 $ 2,962,012 124% ; ; $ 2,554,652 107% ; $162,827: A Capital Outlay appropriations are a placeholder should viable projects be recommended and approved for construction A 0 ‘)(ES V Budget to Actuals Report RV Park - Fund 618 FY24 YTD October 31, 2023 (unaudited) RESOURCES RV Park Fees < 31 Days RV Park Fees > 30 Days Cancellation Fees Washer / Dryer Miscellaneous Interest on Investments Vending Machines TOTAL RESOURCES REQUIREMENTS 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals 605,000 13,000 14,000 4,200 3,750 552 1,750 548,219 91% 10,249 79% 8,636 62% 5,560 132% 2,907 78% 2,764 501% 1,492 85% 500,000 12,500 7,000 5,000 2,500 2,300 1,500 206,157 41% 4,481 36% 6,184 88% 2,465 49% 4,144 166% 1,734 942 63% 75% 642,252 579,826 90% 530,800 226,107 43% Projection $ Variance 467,542 14,811 7,134 4,630 5,375 4,870 1,328 94% o 118% • 102% B 93% r 215% 212% • 89% (32,458)= 6 2,311; , 134. 1 (370)a 2,875. 2,570 0 (172); , 505,690 95% ; (25,110): Budget Actuals Budget Actuals % Projection % $ Variance Personnel Services • Materials and Services Debt Service• TOTAL REQUIREMENTS TRANSFERS Transfers In - Park Fund Transfers In -TRT Fund Transfer Out - RV Reserve TOTAL TRANSFERS FUND BALANCE Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) TOTAL FUND BALANCE 111,153 259,755 223,273 82,265 74% 192,620 74% 223,272 100% 91,328 303,173 222,630 31,139 34% , o 67,581 22% - 0% 594,181 498,157 84% ; 617,131 96,037 105% 214,571 71% 222,630 100% (4,709): 88,602; , 98,719 16% ; , 533,238 86% ; 83,893: Budget Actuals Budget Actuals % Projection % $ Variance 160,000 20,000 (261,566) (81,566) 160,000 100% 20,000 100% (261,566) 100% , (81,566) 100% 160,000 20,000 (51,564) 128,436 - 0% I B 6,664 33% (17,188) 33% (10,524) -8% ; 160,000 100% 20,000 100% (51,564) 100% 128,436 100% Budget Actuals OA Budget Actuals 116,415 48,071 (81,566) 166,536 143% 81,669 • (81,566) 93,115 (86,331) 128,436 166,640 179% ; 127,388 (10,524) Projection % $ Variance 166,640 179% (27,548) 128,436 • , 73,525: 58,783; $ 82,920 $ 166,640 201% ; $ 135,220 $ 283,504 210% ; ; $ 267,528 198% ; $132,308: 0:` RV Park Reserve - Fund 619 FY24 YTD October 31, 2023 (unaudited) ES Budget to Actuals Report RESOURCES Interest on Investments TOTAL RESOURCES REQUIREMENTS 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals Projection % $ Variance 6,298 21,589 343% : 34,300 11,925 35% : 35,530 104% : 1,230: 6,298 21,589 343% ; 34,300 11,925 35% ; 35,530 104% ; 1,230: Budget Actuals % Budget Actuals Projection % $ Variance Materials and Services - 100,000 - 0% a 100,000 100% Capital Outlay 100,000 5,532 6% 74,000 - 0% B 74,000 100% ; A P P C 0 1 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 261,750 261,566 100% 51,564 17,188 33% 51,564 100% TOTAL TRANSFERS 261,750 261,566 100% ; 51,564 17,188 33% ; ; 51,564 100% FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 1,172,718 1,191,937 102% : 1,372,453 1,469,559 107% : : 1,469,559 107% : 97,106: I Resources over Requirements ; (93,702) 16,056 , (139,700) 11,925 . o (138,470) : 1,230; Net Transfers - In (Out) 261,750 261,566 51,564 17,188 o P 51,564 P PP P TOTAL FUND BALANCE $ 1,340,766 $ 1,469,559 110% ; $ 1,284,317 $ 1,498,672 117% ; ; $ 1,382,653 108% ; $98,336: A Capital Outlay appropriations are a placeholder Budget to Actuals Report Risk Management - Fund 670 FY24 YTD October 31, 2023 (unaudited) RESOURCES Workers' Compensation General Liability Unemployment Property Damage Vehicle Interest on Investments Claims Reimbursement Skid Car Training Process Fee- Events/ Parades Miscellaneous TOTAL RESOURCES REQUIREMENTS 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals 1,234,761 1,226,486 99% ' 1,111,585 385,987 35% 892,681 892,681 100% 935,832 311,944 33% 430,179 344,950 80% 439,989 297,671 68% 419,566 419,566 100% 418,028 139,343 33% 248,764 248,764 100% 226,710 75,570 33% 49,346 148,514 301% ! 200,000 72,567 36% 25,000 6,476 26% 20,000 0% ° 10,000 8,899 89% 10,000 16,660 167% 1,000 1,260 126% 2,000 495 25% 180 - 0% . 200 - 0% 3,311,477 3,297,596 100% ; 3,364,344 Projection % $ Variance 1,111,585 100% 935,832 100% 439,989 100% 418,028 100% 226,710 100% 217,050 109% 20,000 100% 25,000 250% 2,000 100% 200 100% -;P A .i 17,050! 6 I 15,000! 1,300,237 39% ; ' 3,396,394 101% ; 32,050: Budget Actuals OA Budget Actuals Projection % $ Variance Workers' Compensation 1,580,000 1,493,702 95% : 1,880,000 738,582 39% _ : 1,880,000 100% e General Liability 3,000,000 470,875 16% ' 1,200,000 393,486 33% ' ' 1,100,000 92% ! 100,000. Insurance Administration ° 607,558 602,676 99% . 714,197 226,856 32% ' 723,658 101% ' (9,461): Vehicle 200,000 194,089 97% ' 400,000 69,841 17% 400,000 100% ' Property Damage 300,248 99,913 33% = 300,250 333,993 111% 420,000 140% ! (119,750): Unemployment 200,000 54,473 27% , 250,000 30,842 12% 250,000 100% TOTAL REQUIREMENTS : 5,887,806 2,915,728 50% : 4,744,447 1,793,599 38% ; : 4,773,658 101% : (29,211): TRANSFERS Transfers Out - Vehicle Replacement TOTAL TRANSFERS FUND BALANCE R udgat Arf°iais °/ Budget Actuals °/ Projection °/ $ Variance (3,500) (3,500) 100% (3,500) (1,164) 33% (3,500) (3,500) 100% (3,500) (1,164) 33% (3,500) 100% (3,500) 100% Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 7,687,180 8,944,938 116% : 8,000,000 9,323,307 117% ; ; 9,323,307 117% : 1,323,307: Resources over Requirements (2,576,329) 381,869 (1,380,103) (493,362) . (1,377,264) 2,839� Net Transfers - In (Out) ! (3,500) (3,500) (3,500) (1,164) ° ° (3,500) TOTAL FUND BALANCE : $ 5,107,351 $ 9,323,307 183% ; $ 6,616,397 $ 8,828,781 133% ; : $ 7,942,543 120% ; $1,326,146: A Unemployment collected on first $25K of employee's salary in fiscal year Budget to Actuals Report o wvww. < Health Benefits - Fund 675 FY24 YTD October 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 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals Projection 0/0 $ Variance 19,908,221 20,496,601 103% : 25,899,034 7,993,519 31% : 25,899,034 100% e 1 B B 1 1,547,778 1,951,365 126% 1 • 1,963,363 447,672 23% • 1,963,363 100% E [ 1 I 1,282,015 1,247,607 97% 1 • 1,247,416 404,160 32% • • 1,247,416 100% E P 595,000 982,424 165% • 1,019,288 176,240 17% € i 1,019,288 100% h l 1 1 175,000 528,990 302% 1 • 280,000 155,160 55% • • 280,000 100% -• A 55,000 109,282 199% ; 124,944 137,756 110% _ : 137,757 110% 12,813! 95,686 176,071 184% • 120,000 60,305 50% 1 e 180,210 150% • 60,210: a 1 : 1 23,658,700 25,492,341 108% ; 30,654,045 9,374,812 31% 30,727,068 100% 0 73,023: Budget Actuals % Budget Actuals % Projection % $ Variance Health Benefits 26,597,563 25,514,122 96% 26,697,663 5,736,670 21% • 1 1 26,697,663 100% -1 B I i 1 Deschutes On -Site Pharmacy 3,779,608 3,807,986 101% • 4,287,997 1,233,141 29% 4,287,997 100% • -• B 1 1 f € Deschutes On -Site Clinic 1,212,497 1,205,226 99% : 1,415,279 214,356 15% • • 1,415,279 100% : -• B Wellness 179,549 161,200 90% 1 1 i • 186,274 19,650 11% • 186,274 100% , -•1 B 1 1 1 1 1 TOTAL REQUIREMENTS : 31,769,217 30,688,534 97% : 32,587,213 7,203,817 22% : : 32,587,213 100% ; FUND BALANCE Beginning Fund Balance Racnlirres near RAWAirements Net Transfers - In (Out) TOTAL FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance 11,925,656 11,304,191 95% : 5,742,743 6,107,998 106% _ : 6,107,998 106% : 365,255: 1 (R910517) (5,196;193) ! (1,933,1RR1 2.170;994 , , (1_R60,145) 73023; `, --,- , `_,___, __, ,_,___, __, , _. _,__ 1 1 , ,___, ._, 1-_,___1 1 1 1 1 $ 3,815,139 $ 6,107,998 160% : $ 3,809,575 $ 8,278,992 217% ; : $ 4,247,853 112% : $438,278: A Budget estimate is based on claims which are difficult to predict g Amounts are paid 1 month in arrears V(ES • 911 - Fund 705 and 710 FY24 YTD October 31, 2023 (unaudited) Budget to Actuals Report RESOURCES Property Taxes - Current Yr Telephone User Tax Interest on Investments Police RMS User Fees Contract Payments User Fee Data Network Reimbursement State Reimbursement Property Taxes - Prior Yr Property Taxes - Jefferson Co. Miscellaneous TOTAL RESOURCES REQUIREMENTS 33.3% Year Complete Fiscal Year 2023 Fiscal Year 2024 Budget Actuals Budget Actuals 10,402,834 1,668,000 67,515 237,221 153,292 140,445 120,874 810,000 80,000 39,497 25,000 10,493,711 101% 1,881,374 113% 237,842 352% 244,437 103% 167,764 109% 146,863 105% 158,228 131% 622,177 90,291 113% 38,104 96% 40,191 161% 77% 10,932,000 1,827,530 312,321 244,435 167,765 148,820 145,852 93,000 90,000 40,500 32,100 1,282,449 92,621 14,250 5,325 531 15,000 46,786 645 6,994 12% 0% 30% 0% 8% 4% 0% 16% 52% 2% 22% 13,744,678 14,120,981 103% ; 14,034,323 1,464,599 10% Projection 0/0 $ Variance 11,001,603 101% 1,827,530 100% 288,619 92% 244,435 100% 167,765 100% 148,820 100% 145,852 100% 93,000 100% 90,000 100% 40,500 100% 32,100 100% 69,603: A B (23,702) v C 1 D 14,080,224 100% ; 45,901: Budget Actuals Budget Actuals • Projection % $ Variance Personnel Services 8,606,196 Materials and Services 4,088,201 Capital Outlay 5,015,100 TOTAL REQUIREMENTS ; 17,709,497 TRANSFERS 7,891,350 92% 3,151,149 77% 2,347,522 47% 9,032,045 4,250,715 1,831,000 2,606,878 29% P I 978,489 23% P P 638,842 35% 1 v P 8,202,578 91% 4,230,715 100% 1,851,000 101% 829,467: E 20,000 (20,000) P 13,390,020 76% ; 15,113,760 4,224,209 28% ; ; 14,284,293 95% 829,467: Budget Actuals Budget Actuals Transfers In 1,750,000 Transfers Out (1,809,900) TOTAL TRANSFERS (59,900) FUND BALANCE Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) TOTAL FUND BALANCE 1,750,000 100% (1,809,900) 100% (59,900) 100% 1,950,000 (1,950,000) - 0% - 0% Projection % $ Variance a v 1,950,000 100% (1,950,000) 100% Budget Actuals Budget Actuals • Projection % $ Variance 12,950,799 (3,964,819) (59,900) 12,722,890 98% 730,961 (59,900) 13,202,343 (1,079,437) 13,393,950 101% : (2,759,609) P P 1 P I e 13,393,950 101% : 191,607: (204,069) 875,368 $ 8,926,080 $ 13,393,950 150% ; $ 12,122,906 $ 10,634,341 88% ; $ 13,189,881 109% ; $1,066,975; A Current year taxes received primarily in November, February and May g Telephone tax payments are received quarterly C Invoices are mailed in the Spring D State GIS reimbursements are received quarterly E Projected Personnel savings based on FY23/FY24 average vacancy rate of 11.9%