2024-49-Minutes for Meeting January 24,2024 Recorded 2/20/2024T ES COG2a
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Recorded in Deschutes County
Steve Dennison, County Clerk
Commissioners' Journal
I$
BOARD OF
COMMISSIONERS
1300 NW Wall Street, Bend, Oregon
(541) 388-6570
BOCC MEETING MINUTES
1:00 PM WEDNESDAY January 24, 2024
CJ2024-49
02/20/202
Barnes Sawyer Rooms
Live Streamed Video
Present were Commissioners Patti Adair, Tony DeBone and Phil Chang. Also present were
Deputy County Administrator Whitney Hale; 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/meet'DZS.
CALL TO ORDER: Chair Adair called the meeting to order at 1:02 p.m.
PLEDGE OF ALLEGIANCE
CITIZEN INPUT:
Bob Crain objected that the County's Planning Division has prohibited homes on
River Road in the Skyline subdivision from being built or remodeled due to the
condition and restricted load limit of Thunder Bridge which provides access across
Tumalo Creek. He outlined the three options contained in a report which was
commissioned by the County's Road Department following an inspection of the
bridge, and suggested a fourth alternative —that emergency vehicles continue to
access homes in this area via Bearwallow Road as they currently do.
Commissioner Chang noted that River Road is a privately -owned road with local
access only.
BOCC MEETING JANUARY 24, 2024 PAGE 1 OF 9
Judy Trego opposed the approval and operation of the facility on Wilson Avenue to
house male parolees who are subject to supervised probation. She shared her
personal experience of being sexually assaulted as a child and said that sexual
offenders assault persons they know, and/or persons to whom they are in close
proximity. She urged the County to not place male justice -involved individuals who
have a restriction on contact with minors or who are registered as a sex offender in
this neighborhood.
Ashley Schreiber stated her opposition to the Wilson Avenue transitional housing
program, saying that the outreach to those who live in the neighborhood was either
not performed as stated or was inadequate. Adding that the County acted in bad
faith by relying on Free On the Outside to conduct this outreach, she urged the
County to consider relocating this facility out of this neighborhood.
Ryan Rudnick said a growing group of concerned neighbors are opposed to the
Wilson Avenue shelter if it allows Level 2 and Level 3 sex offenders. Noting that sex
offenders are subject to a public notification system due to the risk that they may
continue to pose a danger to others, he said the County is prioritizing the housing of
such persons over families with children. He posed several questions regarding this
program, including if the County will take legal and financial responsibility for any
crimes which result from the establishment of the shelter.
CONSENT AGENDA: Before the Board was Consideration of the Consent Agenda.
Approval of Document No. 2024-086, a Dedication Deed for 78th Street south of
Arid Avenue within the Second Addition of the Whispering Pines subdivision
2. Approval of Document No. 2024-062, a Sewer Sampling Manhole Easement, and
Document No. 2024-063, a Public Utility Easement over a portion of County -
owned property north of Highway 126 in Redmond
3. Consideration of Board Signature on letter appointing Leslie Langenfeld for
service on the Two Rivers Special Road District
4. Approval of minutes of the January 12, 2024 Legislative Update meeting
5. Approval of minutes of the BOCC January 10, 2024 meeting
CHANG: Move approval of the Consent Agenda as presented
DEBONE: Second
VOTE: CHANG: Yes
DEBONE: Yes
ADAIR: Chair votes yes. Motion Carried
BOCC MEETING JANUARY 24, 2024 PAGE 2 OF 9
ACTION ITEMS:
6. Special Project Grant Status Update - Deschutes Basin Water Collaborative
Jen Patterson, Strategic Initiatives Manager, reviewed that last year, the Board
initiated three special project grants of $20,000 each, half of which was paid at
the outset of the awards with the second half to be initiated by completion of
mid -year status updates. One of the grants was awarded to the Deschutes Basin
Water Collaborative.
Patterson introduced Lisa Seales, program manager for the Deschutes Basin
Water Collaborative, who explained that purpose of the Collaborative is to
balance water use between human and ecological needs. Seales shared the list of
members of the Collaborative, which was formed in 1996, and explained that it
seeks to ensure healthy streams, thriving agriculture, and vibrant communities.
Listing key issues which remain to be addressed, including water quality,
increased water temperatures and water use inefficiency, she described priority
actions to support the organization's efforts, including development of a
comprehensive water management plan.
Responding to Commissioner DeBone, Seales said when the comprehensive
water management plan is completed, the Collaborative will ask that the State
Water Commission adopt it.
Commissioner DeBone asked to know the Collaborative's total budget. Seales
agreed to provide that information.
7. Special Project Grant Status Update - Deschutes Collaborative Forest
Project
Strategic Initiatives Manager jen Patterson introduced Jacob Fritz, program
coordinator for the Deschutes Collaborative Forest Project, who presented an
overview of the Collaborative and reviewed 2023 accomplishments, including the
work of the Prescribed Fire Subcommittee which strives to reduce severe
wildfires and promote benefits of low -severity wildfires. He shared initiatives
planned for 2024, including speaker events and public education efforts before
and during the prescribed fire season this spring.
Responding to Commissioner DeBone, Fritz confirmed that the County's grant to
the Collaborative provides matching funds to enable contributions from the
federal government.
BOCC MEETING JANUARY 24, 2024 PAGE 3 OF 9
8.
9.
Discussion ensued regarding whether the federal government will approve
energy credits for biomass projects.
Commissioner Adair noted that the potential for a fire to spread from China Hat
to nearby communities is high. Commissioner Chang said the Cabin Butte project
will be implemented over the next few years, at which time he expected the USFS
to move encampments out of the China Hat area.
Special Project Grant Status Update - Friends of the Children
Strategic Initiatives ManagerJen Patterson introduced Rachel Cardwell, executive
director of Friends of the Children of Central Oregon, which matches staff with
youth to assist and guide them in managing extremely challenging situations and
help them build critical life skills. Cardwell relayed the progress made to double
the number of children served by the local Friends of the Children by 2028. At the
same time, the program will enhance services such as educational interventions
and one-on-one mentoring as well as enter into a contract with a local mental
health clinic to provide services to clients and staff.
Approval of Document No. 2024-077, a Notice of Intent to Award a contract
for the Deschutes County Road Department HVAC Replacement Project
Lee Randall, Facilities Director, said one bid was received in response to the
solicitation of bids for the Road Department's HVAC replacement project. Staff
has determined the bid to be responsive and recommends proceeding with a
notice of intent to award the contract to Alliant Systems.
DEBONE: Move approval of Chair signature of Document No. 2024-077, a Notice
of Intent to Award a contract for the Deschutes County Road
Department HVAC Replacement Project
CHANG: Second
VOTE: CHANG: Yes
DEBONE: Yes
ADAIR: Chair votes yes. Motion Carried
10. Fair & Expo Center Grant Application for Business Oregon's County Fair and
Fairground Operation Loss Support
Geoff Hinds, Fair & Expo Center Director, sought the Board's authorization to
apply for Business Oregon's County Fair and Fairground Operation Loss Support
for the purpose of receiving funds to rebuild revenue loss between February 29,
2020 and June 30, 2023 due to the COVID-19 pandemic.
BOCC MEETING JANUARY 24, 2024 PAGE 4 OF 9
Hinds explained that last year, the State Legislature allocated $3 million for
grants to address the loss in revenue experienced by fairs across the State during
the pandemic. All Oregon fair operators are eligible for these grant awards if they
experienced a significant revenue loss between February 29, 2020 and June 30,
2023. Hinds said the County's application could result in a funding award of up to
$83,000, depending on the number of eligible applicants and the availability of
funds.
Responding to Commissioner Chang, Hinds said any grant award would be used
to restore the Fair's capital investment fund.
CHANG: Move to authorize the submittal of an application for Business
Oregon's County Fair and Fairground Operation Loss Support for
Deschutes County's Fair & Expo Center
DEBONE: Second
VOTE: CHANG: Yes
DEBONE: Yes
ADAIR: Chair votes yes. Motion Carried
11. 2023 Annual Report for the Prescribed Fire, Smoke and Public Health
Community Response Plan
Kevin Moriarty, County Forester, submitted the 2023 Annual Report for the
Prescribed Fire, Smoke and Public Health Community Response Plan for the
Board's consideration of approval. The report is required in order to maintain the
exemption from the State -imposed one -hour air quality threshold for the Bend
Smoke Sensitive Receptor Area. Moriarty said the report details various
prescribed fires which were conducted last year, including one with drones which
was a first for Deschutes County. He noted that none of the prescribed fires
affected the Bend sensitive smoke receptor area.
Commissioner Chang elaborated that in 2023 there were no intrusions in the
Bend sensitive smoke receptor area due to the fact that conditions did not permit
a prescribed fire in West Bend. Moriarty confirmed this and added that the State
allows intrusion into a sensitive smoke receptor area over a one -hour period,
while the West Bend pilot project will allow intrusion of high levels of particles up
to 24 hours. He emphasized that one of the reasons for the pilot project is to
burn more acres, understanding that this will likely result in higher levels of
smoke over a 24-hour period. In recognition of these expected impacts, the
County will propose to address those with targeted mitigation efforts.
BOCC MEETING JANUARY 24, 2024 PAGE 5 OF 9
Commissioner Chang supported having prescribed fire events which are
mitigated, noting this will necessitate significant public outreach and advance
communication.
Commissioner DeBone commented that a planned event to reduce fuels and
thereby reduce the chance of wildfire is preferable to risking a wildfire.
DEBONE: Move approval of Document No. 2024-089, the 2023 Annual Report
for the Prescribed Fire, Smoke and Public Health Community
Response Plan
CHANG: Second
VOTE: CHANG: Yes
DEBONE: Yes
ADAIR: Chair votes yes. Motion Carried
12. Update to County Finance Policy No. F-14 General Financial Policies
Robert Tintle, Chief Financial Officer, presented recommended revisions to
County Finance Policy No. F-14, General Financial Policies. Aside from minor
updates and housekeeping changes, the primary purpose of the revisions is to
incorporate a General Fund Reserve Policy as advised by the Government
Finance Officers Association (GFOA). Tintle explained that GFOA recommends
that governments establish a formal policy on the level of unrestricted fund
balance (reserves) that should be maintained in the general fund.
Tintle explained that, if approved, the revised policy will direct the establishment
of a General Fund reserve balance of fifteen percent (15%) of anticipated
property tax revenues. This reserve would be in addition to required operational
contingency amounts.
As recommended, the General Fund Reserve would have two components:
emergency funding and financial stability.
1. Emergency Reserve - Twenty percent of the reserve would be dedicated
to emergency funding to guarantee that the County has sufficient funds
available to respond to calamitous events which affect the provision of
public services.
2. Financial Stability - Eighty percent of the reserve would be dedicated to
financial and operational stability.
Tintle said a 15% General Fund reserve balance would amount to approximately
$6 million, and could be funded from unused ending fund balance(s) or
unanticipated revenues. Tintle did not recommend that this reserve be
BOCC MEETING JANUARY 24, 2024 PAGE 6 OF 9
established all at once, but rather that it be built up over the next five to ten
years. He added that the General Fund's contingency fund is for unplanned
expenditures, not necessarily emergencies. In the absence of a reserve fund,
however, any emergency need would have to be funded out of contingency.
Responding to Commissioner Adair, Tintle expected that establishing a General
Fund reserve would aid in the County receiving a higher credit rating.
CHANG: Move approval of County Administrator signature of revised County
Finance Policy No. F-14, General Financial Policies
DEBONE: Second
VOTE: CHANG: Yes
DEBONE: Yes
ADAIR: Chair votes yes. Motion Carried
13. Treasury Report for December 2023
Bill Kuhn, County Treasurer, presented the Treasury Report for December 2023,
including a high-level overview of recent economic conditions.
14. Finance Report for December 2023
Robert Tintle, Chief Financial Officer, presented the Finance Report for December
2023.
Commissioner Chang asked how the Sheriff's Office's optimal reserve levels
compare to its current reserve levels. Tintle reviewed these, noting that the
DCSO's projected fund balance at the end of the year is $10.6 million which is $3
million more than originally budgeted. This change is a result of vacancy savings
and other economies.
OTHER ITEMS:
• Strategic Initiatives Manager jen Patterson presented a proposed letter of support
requested from COIC for its application to Business Oregon for a Broadband
Technical Assistance Program grant.
CHANG:
DEBONE:
VOTE:
BOCC MEETING
Move approval of a letter supporting COIC's application to Business
Oregon for a Broadband Technical Assistance Program grant
Second
CHANG: Yes
JANUARY 24, 2024
PAGE 7 OF 9
DEBONE: Yes
ADAIR: Chair votes yes. Motion Carried
• Patterson presented a request from Heart of Oregon Corps for letters supporting its
request for $3 million in Congressionally -directed funding to help develop its new
campus and for $3 million from the Oregon State Legislature for the same project.
Commissioners Adair and DeBone did not support the request for Congressionally -
directed funding due to the large federal deficit.
Commissioner Chang indicated he would be open to working with Heart of Oregon
Corps on a Congressionally -directed funding ask.
The Board discussed the possibility that Mountain View Community Development
may seek $1.8 million from the State for its affordable housing project and the City
of Redmond may request $750,000 from the State for the CORE3 project. It was
agreed to take no action on the request from Heart of Oregon Corps for a letter of
support for State funding pending further discussion of all three funding requests.
Deputy County Administrator Whitney Hale presented a draft amendment to the
intergovernmental agreement with the Oregon Justice Department (OJD) for funding
contributions to the County's Courthouse expansion project. Hale said the language
of the amendment has been negotiated between OJD and the County, including the
wording that OJD will approve the construction documents, with the caveat that
such approval will not be unreasonably withheld. Hale confirmed that staff finds this
language along with the other proposed changes acceptable.
DEBONE: Move approval of Document No. 2024-117, Amendment #1 to the
intergovernmental agreement with the Oregon Justice Department for
funding contributions to the County's courthouse expansion project
CHANG: Second
VOTE: CHANG: Yes
DEBONE: Yes
ADAIR: Chair votes yes. Motion Carried
Commissioner Chang attended Monday's Cannabis Advisory Panel meeting which
included a mid -year status update on efforts to interdict illegal production facilities,
prevent unauthorized activities, and the like.
Commissioner DeBone attended Central Oregon Sports Complex kick-off meeting
for its multi -year project involving many partners which will result in multiple sports
fields.
BOCC MEETING JANUARY 24, 2024 PAGE 8 OF 9
Commissioner DeBone toured the Redmond wetlands project and Oasis Village and
also discussed the CORE3 project with Congresswoman Lori Chavez-DeRemer.
Commissioner Adair reported on last week's Coordinated Houseless Response
Office meeting where Oasis Village presented on its program.
Commissioner Adair reported on a recent meeting with Bend Mayor Melanie Kebler,
Bend City Manager Eric King and County Administrator Nick Lelack during which the
City indicated that First Presbyterian needs more help in offering a warming shelter.
EXECUTIVE SESSION:
At 4:12 pm the Board went into Executive Session under ORS 192.660 (2) (d) Labor
Negotiations.
The Board exited Executive Session at 4:24 pm to direct staff to proceed as directed.
ADJOURN:
Being no further items to come before the Board, the meeting was adjourned at 4:24 pm.
DATED this f 7 day of 2024 for the Deschutes County Board of
Commissioners.
ATTEST:
RECORDING SECRETARY
PATTI ADAIR, CHAIR
-JkA
ANTHONY DEBONE, VICE CHAIR
PHIL CHANG, COMMISSIONER
BOCC MEETING JANUARY 24, 2024 PAGE 9 OF 9
\)TES (
BOARD OF
BOARD OF COUNTY COMMISSIONERS MEETING
1:00 PM, WEDNESDAY, JANUARY 24, 2024
Barnes Sawyer Rooms - Deschutes Services Building - 1300 NW Wall Street - Bend
(541) 388-6570 1 www.deschutes.org
AGENDA
MEETING FORMAT: In accordance with Oregon state law, this meeting is open to the public and
can be accessed and attended in person or remotely, with the exception of any executive session.
Members of the public may view the meeting in real time via YouTube using this link:
http://bit.ly/3mminzy. To attend the meeting virtually via Zoom, see below.
Citizen Input: The public may comment on any topic that is not on the current agenda.
Alternatively, comments may be submitted on any topic at any time by emailing
citizeninput@deschutes.org or leaving a voice message at 541-385-1734.
When in -person comment from the public is allowed at the meeting, public comment will also be
allowed via computer, phone or other virtual means.
Zoom Meeting Information: This meeting may be accessed via Zoom using a phone or computer.
To join the meeting via Zoom from a computer, use this link: http://bit.ly/3h3ogdD.
• To join by phone, call 253-215-8782 and enter webinar ID # 899 4635 9970 followed by the
passcode 013510.
• If joining by a browser, use the raise hand icon to indicate you would like to provide public
comment, if and when allowed. If using a phone, press *9 to indicate you would like to
speak and *6 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.
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
PLEDGE OF ALLEGIANCE
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. Approval of Document No. 2024-086, a Dedication Deed for 78th Street south of Arid
Avenue within the Second Addition of the Whispering Pines subdivision
2. Approval of Document No. 2024-062, a Sewer Sampling Manhole Easement, and
Document No. 2024-063, a Public Utility Easement over a portion of County -owned
property north of Highway 126 in Redmond
3. Consideration of Board Signature on letter appointing Leslie Langenfeld for service on
the Two Rivers Special Road District
4. Approval of minutes of the January 12, 2024 Legislative Update meeting
5. Approval of minutes of the BOCC January 10, 2024 meeting
ACTION ITEMS
6. 1:05 PM Special Project Grant Status Update - Deschutes Basin Water Collaborative
7. 1:20 PM Special Project Grant Status Update - Deschutes Collaborative Forest Project
8. 1:35 PM Special Project Grant Status Update - Friends of the Children
9. 1:50 PM Approval of Document No. 2024-077, a Notice of Intent to Award a contract
for the Deschutes County Road Department HVAC Replacement Project
10. 1:55 PM Fair & Expo Center Grant Application for Business Oregon's County Fair and
Fairground Operation Loss Support
January 24, 2024 BOARD OF COUNTY COMMISSIONERS MEETING Page 2 of 3
11. 2:05 PM 2023 Annual Report for the Prescribed Fire, Smoke and Public Health
Community Response Plan
12. 2:20 PM Update to County Finance Policy No. F-14 General Financial Policies
13. 2:40 PM Treasury Report for December 2023
14. 3:00 PM Finance Report for December 2023
OTHER ITEMS
These can be any items not included on the agenda that the Commissioners wish to discuss as part of
the meeting, pursuant to ORS 192.640.
EXECUTIVE SESSION
At any time during the meeting, an executive session could be called to address issues relating to ORS
192.660(2)(e), real property negotiations, ORS 192.660(2)(h), litigation; ORS 192.660(2)(d), labor
negotiations, ORS 192.660(2)(b), personnel issues, or other executive session categories.
Executive sessions are closed to the public; however, with few exceptions and under specific guidelines,
are open to the media.
15. Executive Session under ORS 192.660 (2) (d) Labor Negotiations
ADJOURN
January 24, 2024 BOARD OF COUNTY COMMISSIONERS MEETING Page 3 of 3
4'
Sub
ject: �l' � "� ,Q-�` ` �Date: �� D
Name 0
Address V V� A
Phone #s
E-mail address t/ 5'Let i cL C
In Favor Neutral/Undecided Opposed
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
Deschutes County Commissioners
1 /24/2024
Thank you for the opportunity to speak. Please bear with me, I am not a very good public
speaker 1 tend to ramble on. I want to be clear, I do not speak for all property owners. I am
Bob Crain and I live on River Road in the Skyline subdivision at the west end of Skyliners Road.
Those of us that live there are a diverse group of people that have one thing in command, love
of living in a wild forest environment.
For some time our community has been in the cross hairs of the planning department. To
access many of our homes we must cross to the north side of Tumalo Creek. To do this we
drive across a flat car bridge that we call "Thunder Bridge". I am not sure how long ago
Thunder Bridge was in place. The subdivision was created by Greg Coyner in 1960 well before
land use planning in Oregon. I purchased my property in 1990 and the bridge was old then. As
a community it was unknown as to the load capacity of the bridge in question. Several years
ago I hired Oregon Bridge Engineers to do a bridge inspection. I met with the bridge
engineer and he explained that the flat car was designed to carry a load of 80,000 lbs. The
issue is that whoever placed the flat car supported it beyond the correct loading points, i.e. the
flat car was too short. If in fact if a longer flat car was installed it would have been capable of
supporting higher weight loads. I paid for the bridge inspection out of my own pocket. To do a
full load analysis of the bridge would have cost me an additional $2,500. Others in the
neighborhood were not interested in helping with the cost so it was never done. As a result of
my inspection the engineer suggested posting the load limit at 3 tons. This limits the traffic to
normal auto traffic and not mid duty or heavy duty truck traffic. When the USFS replaced their
bridge over Tumalo Creek I gave them a temporary permit to cross my property to access the
north side of Tumalo Creek. The USFS put a Bailey Bridge over Thunder Bridge to support the
heavy loads for the project.
I am not sure of the timing but several years ago the Planning Department began to tell property
owners that they would not grant conditional use permits to build or remodel homes. The
excuse they gave was that the county plan required that all bridges have at least a 50,000 Ibs
load limit. I attempted to talk to the planner at the time for clarification. The reason for the
minimum 50,000 Ibs load limit was so emergency equipment could access the homes. In fact
emergency equipment has for the past 60 years accessed the north end of River Road via
USFS road 4601 Bearwallow Road. Currently there are 4 driveways that cross from Bearwallow
Road to River Road. After this was brought to the planner's attention he changed his story.
Now it had to be a "Public Access" to permit property owners to build or remodel our homes.
The planning department is wearing blinders and dotting the I's and crossing the T's. They have
ignored the intent of the county's plan. Emergency equipment have and will continue to reach
these properties via Bearwallow road. In 2020 the Road Department hired an engineering firm
to do an inspection of Thunder Bridge and two other bridges in Deschutes County. After the
report was completed I asked for a copy of the report. The Road Department repeatedly denied
me a copy. Finally a few months ago one neighbor obtained a copy. The engineer report
suggested three options
1 Build a new Cadillac bridge at a cost of over $1,000,000.
2. Install a "temporary" Bailey Bridge at a cost of $440,000.
3 Build a new road from the east end of River Road to USFS road 4601 across USFS
lands.
I would like to offer a 4th alternative. Do nothing and be aware that emergency vehicles will
continue to access our homes via Bearwaliow Road.
I was the Douglas County Forester in the 1970's and 80's. At that time the Douglas County
Commissioners had considerable influence over the management of the departments.
Do the Deschutes County Commissioners have the same influence today? I would suggest
that the Planning Department resume issuing permits for properties on River Road as a special
condition. This should be due to the fact that the subdivision was created before land use
regulations. In addition the cost of any of the options made by the engineering report is way
beyond the means of 12 property owners. Again I do not speak for all. We love where we live.
Living on a dead end low volume single lane road is great. Because it is the traffic is reduced
to local use and the occasional person who can not read a map. If the Road Departments 3rd
option is done then the road will become a through fare. This will result in increased traffic. The
increased traffic will diminish the quality of life we have. I would also increase our cost of
maintaining River Road.
By the Planning Department denying property owners the right to remodel or build new homes
they have effectively taken our property rights. Several properties have been sold substantially
less than market value because of the Planning Department's decision. When a neighborhood
can not be maintained via remodeling or new construction the neighborhood is destined to
deteriorate. Is that the Policy the Deschutes County Commissioners wish to make? The
Skyline subdivision was created before Land Use Laws in Oregon. The Planning Department
is trying to put square pegs in round holes. They are more interested in following the rules and
not the intent of the rules.
Once again thank you for your time and attention.
Brenda Fritsvold
From: Ashley_ Schreiber <littlerivermermaid@gmail.
Sent: Tuesday, January 23, 2024 8:02 PM
To: citizeninput
Subject: Ashley Schreiber citizen input 1/24
iyY Some people who received this message don't often get email from littlerivermermaid@gmaii.com. Learn why this is important
[EXTERNAL EMAIL]
Good evening,
Please accept my citizen input submission in opposition of the 640 Wilson project, for the BOCC meeting
January 24 at 1 PM.
Excuse my informal approach this is the easiest way for me to read it..
Thankyou.
Ashley Schreiber
Hello, My name is Ashley Schreiber.
I want to speak up again in regards to my opposition of the 640 - 652 transitional housing program that is
already underway.
We have shared well over a hundred social media comments with you, dozens of community
statements, emails from adjacent neighbors, and provided 850 petition signatures.
We have asked you to reconsider the property many times. We feel it is the wrong location being in the
middle of a neighborhood saturated with families, children, parks and schools.
As stated in the frequently asked questions document released by the county on January 5th 2024.On
November 27th 2023 - 25 adjacent residents were visited by FOTO.
I had already spoken to many of those neighbors who I told you for weeks, hadn't actually been
contacted at all by FOTO.
I knew there were some discrepancies in that statement released by the county. When I brought it up, I
was reassured that the outreach was acceptable.
I'm hereto tell youth at it is not acceptable to us. I personally went door to door hoping to verify who had
been contacted by Mike Cross and who had not.
I visited the same 25 residents they did. I was able to verify 10 of those neighbors never heard or received
anything from FOTO. Only 4 confirmed who had. I will continue trying to verify the rest.
We believe the county acted in extremely bad faith relying on FOTO and not doing their own outreach to
our community.
Again, I askyou to reconsider the location for the FOTO transitional housing on Wilson Ave.
vT E S CpG2
�, , BOARD OF
MEETING DATE: January 24, 2024
SUBJECT: Approval of Document No. 2024-086, a Dedication Deed for 7811 Street south of
Arid Avenue within the Second Addition of the Whispering Pines subdivision
RECOMMENDED MOTION:
Move approval of Document No. 2024-086, a Dedication Deed for 781" Street across Lot 15,
Block 21, Second Addition to Whispering Pines Plat.
BACKGROUND AND POLICY IMPLICATIONS:
781" Street within the Second Addition to the Whispering Pines subdivision is a local access
road (a public road not maintained by the County) with an existing 60-foot wide right of
way dedicated to the public with the recording of the Second Addition to the Whispering
Pines subdivision plat in 1968. A portion of the as -travelled alignment of 78`h Street exists
outside of the dedicated public right of way and crosses Lot 15, Block 21 (Tax Lot No.
161215D001900), which is owned by Ralph M. and Laurie P. Nanzer. On behalf of the
Nanzers, Tye Engineering and Surveying inquired about the Nanzers dedicating additional
right of way to encompass the as -travelled 781" Street alignment across their property.
The Nanzers retained Tye Engineering and Surveying, Inc. to prepare a legal description
and map of the proposed dedication area, and Road Department staff prepared the
dedication deed form for the Nanzers' signatures.
The Board of County Commissioners' acceptance of Document No. 2024-086 will establish
a public right of way for the as -travelled alignment of 781" Street across the subject
property.
BUDGET IMPACTS:
None
ATTENDANCE:
Cody Smith, County Engineer/Assistant Road Department Director
Figure - 78th Street and Lot 15, Block 21 (Tax Lot 161215D001900), Second Addition to
Whispering Pines
BUDGET IMPACTS:
None.
ATTENDANCE:
Cody Smith, County Engineer/Assistant Road Department Director
�k,
I E S C
OG
BARD OF
MEETING DATE: January 24, 2024
SUBJECT: Special Project Grant Status Update - Deschutes Basin Water Collaborative
RECOMMENDED MOTION:
N/A
BACKGROUND AND POLICY IMPLICATIONS:
During the FY24 video lottery allocation discussion, the Board initiated three special project
grants. Deschutes Basin Water Collaborative, one of the grantees, will present at the
January 24 board meeting to provide the Board with a mid -year status update on their
projects and priorities.
BUDGET IMPACTS:
Special project grants are made available through the Video Lottery Fund, which is
supported by state lottery proceeds. These grants were budgeted for FY 2023-24. Three
grantees were awarded $20,000 each, half of which is paid upon signature of the
agreement, with the second half initiated by completion of the mid -year status update.
ATTENDANCE:
Jen Patterson, Strategic Initiatives Manager
Lisa Seales, Deschutes River Conservancy, Program Manager
Scott Aycock, COIC, Community and Economic Development Director
01 E S C-0G
.A.._. �-< 1 BOOR® OF
MEETING DATE: January 24, 2024
SUBJECT: Special Project Grant Status Update - Deschutes Collaborative Forest Project
RECOMMENDED MOTION:
N/A
BACKGROUND AND POLICY IMPLICATIONS:
During the FY24 video lottery allocation discussion, the Board initiated three special project
grants. Deschutes Collaborative Forest Project, one of the grantees, will present at the
January 24 board meeting to provide the Board with a mid -year status update on their
projects and priorities.
BUDGET IMPACTS:
Special project grants are made available through the Video Lottery Fund, which is
supported by state lottery proceeds. These grants were budgeted for FY 2023-24. Three
grantees were awarded $20,000 each, half of which is paid upon signature of the
agreement, with the second half initiated by completion of the mid -year status update.
ATTENDANCE:
Jen Patterson, Strategic Initiatives Manager
Jacob Fritz, Deschutes Collaborative Forest Project program coordinator
L�01 E S CMG
A.®.. �� BOARD OF
MEETING DATE: January 24, 2024
SUBJECT: Special Project Grant Status Update - Friends of the Children
RECOMMENDED MOTION:
N/A
BACKGROUND AND POLICY IMPLICATIONS:
During the FY24 video lottery allocation discussion, the Board initiated three special project
grants. Friends of the Children, one of the grantees, will present at the January 24 board
meeting to provide the Board with a mid -year status update on their projects and
priorities.
BUDGET IMPACTS:
Special project grants are made available through the Video Lottery Fund, which is
supported by state lottery proceeds. These grants were budgeted for FY 2023-24. Three
grantees were awarded $20,000 each, half of which is paid upon signature of the
agreement, with the second half initiated by completion of the mid -year status update.
ATTENDANCE:
Jen Patterson, Strategic Initiatives Manager
Rachel Cardwell, Friends of the Children, Executive Director
1�vIES CO
w�L GZ� 3
t BOARD OF
MEETING DATE: January 24, 2024
SUBJECT: Fair & Expo Center Grant Application for Business Oregon's County Fair and
Fairground Operation Loss Support
RECOMMENDED MOTION:
Move to authorize the submittal of an application for Business Oregon's County Fair and
Fairground Operation Loss Support for Deschutes County's Fair & Expo Center.
BACKGROUND AND POLICY IMPLICATIONS:
The Deschutes County Fair & Expo Center seeks Board authorization to apply for Business
Oregon's County Fair and Fairground Operation Loss Support for the purpose of receiving
funds to rebuild revenue loss between February 29, 2020, and June 30, 2023, due to the
COVID-19 pandemic.
In the 2023 legislative session, $3 million in lottery bond funding was allocated to Business
Oregon to provide grants to aid in county fair revenue losses due to statewide health
mandates that affected business during the COVID-19 pandemic. All Oregon fair operators
are eligible for these grant awards if they experienced a significant loss in revenue during
the time period between February 29, 2020, and June 30, 2023.
If granted, the funds would be used for rebuilding the Fair & Expo fund balances after
revenue loss due to Covid-19.
BUDGET IMPACTS:
If approved, the application could result in a funding award minimum of $50,000. The
funding awards are anticipated to be disbursed to recipients early spring of 2024. The grant
amounts will be determined based on the number of eligible applicants and the availability
of funds.
ATTENDANCE:
Geoff Hinds, Fair & Expo Center Director
tv���vT E S COG�..� 1
... BOARD OF
MEETING DATE: January 24, 2024
SUBJECT: Treasury Report for December 2023
ATTENDANCE:
Bill Kuhn, County Treasurer
DATE: January 17,2024
TO: Board of County Commissioners
FROM: Bill Kuhn, Treasurer
SUBJECT: Treasury Report for December 2023
Following is the unaudited monthly treasury report for fiscal year to date (YTD) as of December 31, 2023.
Treasury and Investments
• The portfolio balance at the end of December was $335.0 million, a decrease of $559 thousand from November
and an increase of $6.7 million from last year (Dec 2022).
• Net investment income for December was $957,259 which was $429,138 more than last month and $394,037
greater than December 2022. YTD earnings of $3,959,732 are $1,972,047 more than the YTD earnings last year.
• All portfolio category balances are within policy limits.
• The LGIP interest rate remained at 5.0% during the month of December. Benchmark returns for 24-month and 36-
month treasuries are down from the prior month by 25 basis points and down by 22 basis points respectively.
• Average portfolio yield is 3.14%, which is down from the prior month's 3.34% yield due to longer term investing,
• The portfolio weighted average time to maturity is 1.10 years, which is up from .86 years in November.
Des I chutl6s County
��uZES CMG
o <
e a ® 1
Investment Incomei -
Portfolio Breakdown: Par Value by Investment T
a
Municipal Debt $
Corporate Notes
Time Certificates
37,205,000
35,821,000
1,245,000
11.1%
10.7%
0.4%
Total Investment Income
Less Fee: $5,000 per month
Dec-23
$ 962,259
(5,000)
Y-T-D
$ 3,989,732
30,000
U.S. Treasuries
124,300,000
37.1 %
Investment Income - Net
$ 957,259
3 959 732
Federal Agencies
LGIP
90,600,000
10,202,108
27.0%
3.0%
Prior Year Comparison
Dec-22 563,222
1987685
First Interstate (Book Balance)
35,670,606
10.6 %
TotalInvestments $
335,043,715
100.0%
Total Portfolio: By Investment Type
First Interstate Municipal Debt
Bank 11.1
10.6% Corporate Notes
10.7
LGIP ime Certificates
3.0% 0A %
Federal Agencies
27.0%
U. S. Treasuries
37.1 %
Portfolio by Broker
$80
$62.3 $67.1
0 $60
$37.6 $41.0 $43.6
$40
$20
$15.0
$22.6
$-
Slifel
OA Robert W Moreton Piper Castle Oak Great
Capital
Davidson Baird & Co Capital Sandler Pacific
Markets Securities
Category Maximums:
Yield Percentages
U.S. Treasuries
100%
Current Month
Prior Month
LGIP($59,847,000)
100%
FIB/LGIP
5.00%
5.00%
Federal Agencies
100%
Investments
3.36%
2.35%
Banker's Acceptances
25%
Average
3.14 %
3.34 %
Time Certificates
50%
Municipal Debt
25%
:Benchmarks
Corporate Debt
25%
24 Month Treasury
4.33%
LGIP Rate
5.00%
_
Maturity ears
36 Month Treasury
4.09 %
Max Weighted Average
2.96 1.10
I
Term !!
Minimum
Actual
0 to 30Days
10%
16.7 %
Under 1 Year
205
46.3%
Under 5 Years
100%
100.0
Other'; Policy
Actual
Corplssuer 5%
1.9%
Callable 25%
12.4%
Weighted Ave. AA2
AAA
Investment Activity
Purchases in Month $
66445,000
Sales/Redemptions in Month $
8:110,000
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
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
— County Rate ® 2 Year Treasury Rate -- Corporate Bond Rate <m,_ LGIP Rate
Three Year Portfolio Balance
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 Dec-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
Jan-24 Apr-24 Jul-24 Oct-24 Jan-25 Apr-25 Jul-25 Oct-25 Jan-26 Apr-26 Jul-26 Oct-26 Jan-27 Apr-27 Jul-27 Oct-27
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C0G
2� BOAR® OF
MEETING DATE: January 24, 2024
SUB ECT: Finance Report for December 2023
ATTENDANCE:
Robert Tintle, Chief Financial Officer
DATE: January 24, 2024
TO: Board of County Commissioners
FROM: Robert Tintle, Chief Financial Officer
SUBJECT: Finance Report for December 2023
Following is the unaudited monthly finance report for fiscal year to date (YTD) as of December 31, 2023.
Budget to Actuals Report
General Fund
• Revenue YTD in the General Fund is $39.6M or 89.0% of budget. By comparison, last year revenue YTD was
$37.1M and 84.3% of budget.
• Expenses YTD are $21.8M and 47.2% of budget. By comparison, last year expenses YTD were $21.7M and
47.8% of budget.
• Beginning Fund Balance is $14.OM or 101.1% of the budgeted $13.8M beginning fund balance.
County Wide Financial Dashboard 001 -General Fund 50.0%
6 Year Complete
Fund
Select all
(Blank)
0 001 - General Fund
010 - Assmt-Clerk...
020 - Code Abate...
030 - Community ...
040 - Court Tech,-
050 - Economic D..,
060 - General Co...
070 - General Co...
090 - Project Dev..,
120 - Law Library
130 - Park Acquisi...
Park Develo.,.
Monthly GL Peri...
0
6
$12.1M
(Blank)
All Major Funds
Budget to Actuals
Requirements Resources Beginning Working Capital
s_c>a
$21.8M t$39.6%M fS14N.0M
47.2% 89.0%
Monthly Expenditures
C!,
n e
0 Last Year Actual, • Current Year Actuals
u..,.,�„��.d,�..,...�......._ Monthly Revenues��
S—,
®Last Year Actuals •Current Year Actuals
47.9%
% of last vear budget
ro
85.1%
% of last vear budqet
Budget to Actuals by Category
OAct-!, *Budget 6Prgection
Projected Ending Working Capital
Approved FTE
121.86
512.1lA
- *Budget
VACANT
5.14%
- YP„u 0N.Jection
tiny stow.
FILLED
94.86%
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 December 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
30.00
31.00
'Unfilled .
3.63
3.63
3.63
' 3.63
5.26
4.26
11.36%
Clerk
Filled
9.48
10.48
10.48
9.90
9.90
10.48
Unfilled
1.00
-
` 0.58
0.58
-
3.44%
BOPTA
Filled
,0.52
0.52
0.10
0.10
0.10
0.52
-
Unfilled
-
-
0.42.
0.42
0.42
-
40.32%
DA
Filled
57.90
58.90
58.90
59.40
59.90
59.10
.....:..Unfilled
3:20
- 2.20.....
2.20---
1.70.....
1.20....
---2.00
,..:_._3.41%
Tax
Filled
6.50
6.50
6.50
6.50
6.50
6,50
Unfilled
-
'.-
-
0.00%
Veterans'
Filled
5.00
5.00
5.00
5.00
5.00
5.00
Unfilled
-
-
-
0.00%
Property Mgmt
Filled
2.00
2.00
2.00
3.00
3.00
3.00
Unfilled
1.00
1.00
1.00
-
-
-
16.67%
Total General Fund
Filled
113.03
115.03
114.61
115.53
114.40
115.60 - - - - - -
Unfilled
8.83
6.83
7.25
6.33
7.46
6.26 - - - - - -
5.88%
Justice Court
Filled
4.60
4.60
4.60
4.60
4.60
3.60
Unfilled
-
-
-
-
-
1.00
3.62%
Community Justice
Filled
45.00
43.00
45.00
45.00
46.00
48.00
Unfilled
4.00
6.00
4.00
4.00
3.00
1.00
7.48%
Sheriff
Filled
233.75
232.75
229.75
229.75
228.75
229.75
Unfilled
37.25
38.25
41.25
41.25
42.25
41.25
14.85%
Houseless Effort
Filled
1.00
1.00
1.00
1.00
1.00
1.00
Unfilled
1.00
1.00
1.00
1.00
1.00
1.00
50.00%
Health Srvcs
Filled
381.55
376.95
378.75
383.40
384.40
386.40
Unfilled
33.25
37.85
37.05
32.60
34.60
32.60
8.32%
CDD
Filled
54.80
54.80
52.80
52.00
48.00
47.00
Unfilled
3.20
3.20
5.20
6.00
10.00
11.00
11.09%
Road
Filled
57.00
57.00
57.00
55.00
56.00
59.00
Unfilled
5.00
5,00
5.00
7.00
6.00
3.00
8.33%
Adult P&P
Filled
33.75
33.75
33.75
33.75
32.75
33.75
Unfilled
6.00
6.00
6.00
6.00
7.00
6.00
15.51%
Solid Waste
Filled
29.00
31.00
30.00
30.00
30.00
32.00
Unfilled
12.00
10.00
11.00
11,00
11.00
9.00
26.02%
Victims Assistance
Filled
6.50
7.50
7.50
9.50
9.50
9.50
Unfilled
3.00
2.00
2.00
-
-
-
12.28%
GIS Dedicated
Filled
2.00
2.00
2.00
2.00
2.00
2.00
Unfilled
-
-
-
-
-
-
0.00%
Fair&Expo
Filled
11.75
11.75
11.75
10.75
10.75
10.50
Unfilled
5.75
5.75
5.75
6.75
6.75
6.00
35.34%
Natural Resource
Filled
2.00
2.00
2.00
2.00
2.00
2.00
Unfilled
-
-
-
-
-
-
0.00%
ISF- Facilities
Filled
23.75
22.75
22.75
22.75
22.75
23.75
Unfilled
3.00
4.00
4.00
4.00
4.00
3.00
13.71%
ISF -Admin
Filled
9.75
9.75
9.75
8.75
8.75
8.75
Unfilled
-
-
-
1.00
1.00
1.00
5.13%
ISF -BOCC
Filled
3.00
3.00
3.00
3.00
3.00
3.00
Unfilled
-
-
-
-
-
-
0.00%
ISF-Finance
Filled
12.00
12.00
12.00
12.00
12.00
12.00
Unfilled
1.00
1.00
1.00
1.00
1.00
1.00
7.69%
ISF - Legal
Filled
7.00
7.00
7.00
7.00
7.00
7.00
Unfilled
-
-
-
-
-
-
0.00%
ISF - HR
Filled
8.80
8.80
8.80
8.80
8.80
9.80
Unfilled
1.20
1.20
1.20
1.20
1.20
0.20
10.33%
ISF - IT
Filled
17.00
17.00
17.00
17.00
17.00
17.00
Unfilled
-
-
-
-
-
1.00
0.97%
ISF - Risk
Filled
3.25
3.25
3.25
3.25
3.25
3.25
Unfilled
-
-
-
-
-
0.00%
911
Filled
53.00
55.00
55.00
54.57
54.57
56.10
Unfilled
7.00
5.00
5.00
5.43
5.43
3.91
8.82%
Total.,
Filled
1,113.28
1,111.68
1,109.06
1,111.40
1,107.27
1,120.75 - - - - - -
Unfilled
131.48
133.08
136.70
134.56
141.69
128.22 - - - - - -
Total
1,244.76
1,244.76
1,245.76
1,245.96
1,248.96
1,24&96 - - - - - -
%Unfilled
10.56%
10.69%
10.97%
10.80%
11.34%
10.27%
10.77%
vTES COG�< Budget to Actuals - Countywide Summary
All Departments 50.0%
FY24 YTD December 31, 2023 (unaudited)
Year Complete
Fiscal Year 2023 Fiscal Year 2024
RESOURCES Budget Actuals % Budget Actuals % Projection %
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
TOTALRESOURCES
REQUIREMENTS
001 - General Fund
030 - Juvenile
160/170 - TRT
200 - ARPA
220 - Justice Court
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
43,034,834
99%
1,050,931
104%
12,748,688
94%
14,955,890
999%
518,001
99%
50,672,726
102%
55,638,108
96%
9,455,886
81 %
25,698,009
103%
6,295,372
103%
782,549
40%
13,899,874
96%
44,408,216
39,568,504
89% ;
1,014,168
166,714
16% ;
12,751,790
8,298,709
65% ;
14,458,597
14,266,423
99% ;
525,540
259,657
49% ;
58,558,288 52,369,296 89%
60,022,483 33,603,251 56%
10,460,840 4,253,668 41%
26,673,711 14,132,136 53%
5,535,606 2,130,178 38%
2,179,426 1,241,562 57%
15,995,411 9,197, 371 58 %
1,738,534
2,260,708
130% ;
2,343,500
1,459,101
62% ;
1,969,380
2,359,790
120% ;
2,324,117
2,466,065
106% ;
7,414
317,269
999% ;
64,800
171,850
265% ;
642,252
579,826
90% ;
530,800
264,455
50% ;
6,298
21,589
343% ;
34,300
20,450
60% ;
3,311,477
3,297,596
100% ;
3,364,344
1,842,184
55% ;
23,658,700
25,492,341
108% ;
30,654,045
14,613,212
48% ;
13,744,678
14,120,981
103% ;
14,034,323
11,137,444
79% ;
62,651,873
65,511,028
105% ;
81,637,214
46,994,679
58% ;
332,985,219
348,711,997
105% ;
387,571,519
258,456,910
67% ;
45,357,193 102%
1,032,952 102%
12,471,430 98% ;
14,393,707 100% ;
526,550 100% ;
58,814,778 100% ;
58,513,581 97% ;
8,559,930 82% ;
26,896,243 101% ;
5,533,178 100% ;
2,384,377 109% ;
16,148,091 101% ;
2,581,326 110%
2,478,517 107% ;
212,889 329% ;
497,016 94%
40,900 119%
3,434,044 102%
30,868,915 101%
14,176,134 101%
81,746,697 100%
386,668,447 100% ;
Fiscal Year 2023
Fiscal Year 2024
Budget
Actuals
%
Budget
Actuals
%
Projection
%
-
(26,749)
-
(6,197)
24,337,373
23,057,601
95%
25,189,557
11,522,422
46% ;
24,483,279
97% ;
7,928,538
7,497,365
95%
; 8,481,279
3,813,893
45% ;
8,046,753
95% ;
13,123,218
11,822,231
90% ; 6,902,223
5,334,578
77%
6,827,973
99% ;
23,129,361
14,662,784
63% 9,837,656
935,566
10% ;
9,753,207
99% ;
766,183
742,697
97%
822,370
399,013
49% ;
814,693
99% ;
ES`oG�{ Budget to Actuals - Countywide Summary
All Departments
FY24 YTD December 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 97%
62,912,108 89%
9,466,620 84%
13,822,550 85%
6,790,874 90%
16,897,136 60%
10,769,061 92%
3,330,291 107%
2,067,492 105%
483,310 56%
498,157 84% ;
5,532 6% ;
2,915,728 50% ;
30,688,534 97% ;
13,390,020 76% ;
63,570,653 58% ;
65,641, 097
71,986,444
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
93,523,180
28,544,909 43%
30,318,956 42%
4,430,200 43%
7,025,320 41%
3,277,843 43%
14,589,691 61 %
5,876,058 41%
1,767,218 47%
2,095,807 81%
189,700 17%
337,194 55% ;
- 0%
2,149,535 45% ;
14,701,871 45% ;
6,648,459 44% ;
24,649,455 26% ;
TOTAL REQUIREMENTS ; 446,705,009 353,737,710 79% ; 416,125,955 168,601,491 41% ;
50.0%
Year CompletE
62,605,599 95% ;
69,658,606 97% ;
9,277,487 90% ;
16,696,422 97%
6,811,656 90%
23,591,953 99%
14,355,234 100%
3,486,963 93% ;
2,251,872 87% ;
1,090,000 100% ;
o
555,335
90% ;
174,000
100% ;
4,777,671
101% ;
32,587,213
100% ;
14,559,467
96% ;
93,141,618
100% ;
405,547,001
97% ;
Q`\\v"(ESC,0& Budget to Actuals - Countywide Summary
All Departments 50.0%
FY24 YTD December 31, 2023 (unaudited)
Year Complete
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
TOTAL TRANSFERS
Fiscal Year 2023
1Fiscal
Year 2024
Budget
Actuals
%
Budget
Actuals
%
Projection
%
(20,871,416)
(19,890,038)
95%
(20,927,564)
(10,243,805)
49% ;
(20,927,564)
100% ;
6,452,997
6,452,997
100% ;
6,678,013
3,361,500
50% ;
6,678,013
100% ;
(6,021,446)
(5,874,627)
98%
(8,575,254)
(3,337,350)
39%
(8,152,023)
95% ;
-
-
(5,022,145)
(5,022,145)
100% ;
(5,022,145)
100% ;
263,217
224,696
85% ;
364,688
182,340
50%
364,688
100% ;
3,448,587
3,449,109
100% ;
3,377,587
1,762,915
52%
3,377,587
100% ;
8,007,942
5,850,465
73%
8,026,456
2,982,085
37%
8,377,956
104% ;
(911,585)
(835,505)
92%
466,530
(130,429)
-28% ;
394,840
85% ;
(12,330,136)
(12,330,136)
100% ;
(12,700,000)
(7,700,000)
61% ; ;
(12,700,000)
100% ;
267,532
267,532
100% ;
510,950
230,478
45%
510,950
100% ;
14,230,313
12,238,662
86%
12,500,000
5,000,000
40%
12,500,000
100% ;
(5,299,665)
(3,453,962)
65%
(2,613,962)
(1,306,978)
50%
(2,613,962)
100% ;
704,127
621,827
88%
875,681
437,838
50% ;
852,114
97% ;
(156,706)
(156,706)
100% ;
(34,503)
(17,250)
50%
(34,503)
100% ;
1,149,827
1,113,829
97% ;
824,187
462,082
56%
814,088
99% ;
(81,566)
(81,566)
100% ;
128,436
144,214
112% ;
261,750
261,566
100% ;
51,564
25,782
50% ;
(3,500)
(3,500)
100% ;
(153,500)
(119,746)
78% ;
(59,900)
(59,900)
100% ;
-
-
;
10,959,373
12,205,258
111% ;
16,222,836
13,288,468
82% ;
9,745
-
0
-
-
128,436 100% ;
51,564 100% ;
(153,500) 100% ;
15,553,461 96% ;
ESCBudget to Actuals - Countywide Summary
All Departments 50.0%
FY24 YTD December 31, 2023 (unaudited)
Year Complete
Fiscal Year 2023 Fiscal Year 2024
ENDING FUND BALANCE Budget Actuals % Budget Actuals Projection %
-
26,749
999% ;
001 - General Fund
11,239,637
13,984,330
124% ;
030 - Juvenile
634,663
1,528,688
241% ;
1601170 - TRT
4,000,000
4,527,362
113% ;
200 - ARPA
-
401,204
999% ;
220 - Justice Court
22,066
-
0%
255 -Sheriff's Office
7,024,650
11,001,214
157% ;
274 - Health Services
6,045,519
12,519,113
207% ;
295 - CDD
1,627,134
1,322,717
81% ;
325 - Road
2,262,898
7,351,679
325% ;
355 - Adult P&P
1,925,640
3,010,934
156% ;
465 - Road CIP
12,334,484
23,347,907
189% ;
610 - Solid Waste
556,359
2,743,514
493% ;
615 - Fair & Expo
315,960
547,764
173% ;
616 - Annual County Fair
225,358
521,447
231% ;
617 - Fair & Expo Capital
1,587,183
2,757,229
174% ;
Reserve
618 - RV Park
82,920
166,640
201% ;
619 - RV Park Reserve
1,340,766
1,469,559
110% ;
670 - Risk Management
5,107,351
9,323,307
183% ;
675 - Health Benefits
3,815,139
6,107,998
160% ;
705 - 911
8,926,080
13,393,950
150% ;
999 - Other
56,596,539
109,244,434
193% ;
- 6,197
12,117,095 31,786,606
710,902 1,243,009
1,801,675 4,154,143
8,709,916
67,858 42,984
7,295,992 36,588,517
7,480,011 18,785,494
1,975,730 1,015,757
2,370,201 6,758,495
1,470,524 2,093,748
9,918,979 14,999,778
1,442,600 4,757,849
32,617 677,485
228,205 874,454
2,391,825 3,201,461
135,220
238,115
1,284, 317
1,515,791
6,466,397
8,896,210
3,809,575 6,019,338
12,122,906 17,882,935
104,967,098 144, 353,207
13,930,680 115% ;
1,192,900 168% ;
2,018,796 112% ;
19,559 999% ;
76,545 113% ;
10,587,980 145% ;
9,752,045 130%
1,000,000 51% ;
4,851,501 205% ;
2,243,406 153% ;
14,640,331 148% ;
1,922,409 133% ;
494,241 999% ;
713,589 313% ;
2,694,205 113% ;
236,757 175% ;
1,388,023 108% ;
7,826,180 121% ;
4,389,699 115%
13,010,617 107% ;
107,103,979 102% ;
TOTAL FUND BALANCE ; 125,670,346 225,297,737 179% ; 178,089,727 314,601,489 , ; 200,093,441 112% ;
o`'�u1ES C,0& Budget to Actuals Report
General Fund - Fund 001
FY24 YTD December 31, 2023 (unaudited)
50.0%
Year Complete
Fiscal Year 2023
Fiscal Year 2024
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Property Taxes - Current
34,467,173
34,606,785
100%
37,400,000
35,493,412
95% _
38,135,987 102%
735,987, A
Property Taxes - Prior
301,000
334,760
111%
318,000
251,239
79%
318,000 100% e
Other General Revenues
3,591,874
4,310,996
120%
3,480,844
2,470,139
71%
3,693,834 106%
212,990!
Assessor
964,246
713,767
74%
775,350
245,115
32% E
775,350 100%
Clerk
21298,566
1,451,801
63%
1,259,595
556,380
44%
1,259,595 100%
BOPTA
14,588
9,434
65%
10,200
3,161
31%
10,200 100%
District Attorney
1,183,942
1,089,499
92%
552,048
399,698
72% !
552,048 100%
Tax Office
221,483
120,714
55%
136,000
65,748
48%
136,000 100%
Veterans
214,836
182,018
85%
261,179
48,612
19%
261,179 100%
B
Property Management
215,000
215,058 100%
215,000
35,000
16%
215,000 100%
C
TOTAL RESOURCES
43,472,708
43,034,834
99%
44,408,216
39,568,504
89%
45,357,193 102% ;
948,977:
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Assessor
5,910,478
5,399,847
91%
6,189,597
2,741,172
44%
5,740,134 93%
449,463, D
Clerk
2,432,710
2,098,659
86%
2,351,515
977,140
42%
2,296,076 98% !
55,439! E
BOPTA
92,177
82,488
89%
97,522
30,553
31%
82,705 85%
14,817- F
District Attorney
10,979,839
10,906,691
99%
11,636,672
5,214,811
45%
11,462,925 99%
173,747! G
Medical Examiner
438,702
320,660
73%
461,224
154,653
34%
461,224 100%
Tax Office
905,262
834,177
92%
940,770
477,391
51%
927,241 99%
13,529! H
Veterans
809,390
758,902
94%
919,283
411,822
45%
937,290 102% _
(18,007)l 1
Property Management
508,359
418,433
82%
539,558
237,155
44%
522,268 97% a
171290� J
Non -Departmental
2,260,456
2,237,744
99%
2,053,416
1,277,725
62%
2,053,416 100%
TOTAL REQUIREMENTS
24,337,373
23,057,601
95% ;
25,189,557
11,522,422
46%
24,483,279 97%
706,278,
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers In 260,000 260,439 100% 103,790 48,642 47% 103,790 100% K
Transfers Out (21,131,416) (20,150,477) 95% (21,031,354) (10,292,447) 49% (21,031,354) 100%
TOTAL TRANSFERS (20,871,416) (19,890,038) 95% (20,927,564) (10,243,805) 49% (20,927,564) 100% ;
FUND BALANCE
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
19,218,659
28,046,082
20,873,914 1,655,255
Net Transfers - In (Out)
(20,871,416)
(19,890,038)
(20,927,564)
(10,243,805)
(20,927,564)
TOTAL FUND BALANCE
$ 11,239,637
$ 13,984,330 124% ; $ 12,117,095
$ 31,786,606 262% ;
$ 13,930,680 115% ; $1,813,585:
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 FY24 average vacancy rate of 11.4%
E Projected Personnel savings based on FY24 average vacancy rate of 3.4%
F Projected Personnel based on vacancy savings to date
G Projected Personnel savings based on FY24 average vacancy rate of 3.4%
H Projected Personnel based on vacancy savings to date
I Projected Personnel based on overage to date
,I Projected Personnel based on vacancy savings to date
K Final payment to the General Fund from Finance Reserves for ERP Implementation
v(ESC-0 Budget to Actuals Report
Juvenile - Fund 030
FY24 YTD December 31, 2023 (unaudited)
50.0%
Year Complete
Fiscal Year 2023
Fiscal Year 2024
RESOURCES
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
OYA Basic & Diversion
525,049
459,333 87%
476,611
-
0%
477,422 100%
811, A
ODE Juvenile Crime Prev
123,000
107,720 88%
106,829
23,055
22%
112,772 106%
5,943! B
Leases
86,000
90,228 105%
90,228
46,920
52% _
90,228 100%
Gen Fund -Crime Prevention
89,500
89,500 100%
89,500
-
0%
89,500 100%
Inmate/Prisoner Housing
55,000
127,050 231%
75,000
21,780
29%
75,000 100%
Miscellaneous
42,500
66,375 156%
56,500
24,081
43% 0
56,500 100%
DOC Unif Crime Fee/HB2712
49,339
50,462 102%
52,000
13,340
26%
52,000 100%
Interest on Investments
6,815
29,441 432%
37,500
24,767
66%
49,530 132%
12,030:
OJD Court Fac/Sec SB 1065
15,000
12,420 83%
15,000
6,534
44%
15,000 100%
Food Subsidy
10,000
13,116 131%
10,000
5,005
50%
10,000 100%
Contract Payments
8,000
5,285 66%
5,000
1,232
25%
5,000 100%
TOTAL RESOURCES
1,010,203
1,050,931 104% ;
1,014,168
166,714
16%
1,032,952 102% ;
18,784:
REQUIREMENTS
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Personnel Services
6,292,271
5,995,923 95%
6,852,966
3,060,559
45%
6,452,583 94%
400,383- C
Materials and Services
1,527,992
1,394,956 91%
1,599,048
724,069
45%
1,564,905 98% a
34,143! D
Capital Outlay
108,275
106,487 98%
29,265
29,265 100%
29,265 100%
: E
TOTAL REQUIREMENTS
7,928,538
7,497,365 95%
8,481,279
3,813,893
45%
8,046,753 95%
434,526:
TRANSFERS
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Transfers In- General Funds
6,529,064
6,529,064 100%
6,798,630
3,399,306
50%
6,798,630 100%
Transfers Out
-
-
(45,000)
-
0%
(45,000) 100%
Transfers Out-Veh Reserve
(76,067)
(76,067) 100%
(75,617)
(37,806)
50% '
(75,617) 100%
TOTAL TRANSFERS
6,452,997
6,452,997 100% ;
6,678,013
3,361,500
50%
6,678,013 100% ;
FUND BALANCE
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Beginning Fund Balance
1,100,001
1,522,125 138%
1,500,000
1,528,688
102%
1,528,688 102%
28,688,
Resources over Requirements
(6,918,335)
(6,446,434)
(7,467,111)
(3,647,179)
(7,013,801)
453,310!
Net Transfers - In (Out)
6,452,997
6,452,997
6,678,013
3,361,500
6,678,013
TOTAL FUND BALANCE
$ 634,663
$ 1,528,688 241% ;
$ 710,902
$ 1,243,009 175% ;
$ 1,192,900 168% ;
$481,998;
A Final State Grant allocation for 23-25 Biennium
B Final State Grant allocation for 23-25 Biennium
C Projected Personnel savings based on FY24 average vacancy rate of 7.5%
D Materials and services projections based on current spending trends.
E Detention security upgrade project. Additional technology and upgrade requirements.
Q`'�3
1ESC0G5z Budget to Actuals Report
TRT - Fund 1601170
FY24 YTD December 31, 2023 (unaudited)
50.0%
Year Complete
Fiscal Year 2023 1
Fiscal Year 2024
RESOURCES
Budget
Actuals %
Budget
Actuals %
Projection
%
$ Variance
Room Taxes
13,580,874
12,652,871 93%
12,630,000
8,241,844 65%
12,360,000
98% _
(270,000); A
Interest on Investments
50,408
95,656 190%
121,790
56,682 47% a
111,130
91%
(10,660);
Miscellaneous
-
161 {
-
183 '
300
3008
TOTAL RESOURCES
13,631,282
12,748,688 94%
12,751,790
8,298,709 65% ;
12,471,430
98% ;
(280,360);
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
% $ Variance
COVA
3,675,886
3,417,576
93%
3,378,641
2,094,431
62%
3,304,391
98% 74,250: B
Grants & Contributions
5,600,000
4,600,000
82%
3,000,000
3,000,000
100% !
3,000,000
100% C
Administrative
225,508
183,956
82%
262,395
110,854
42%
262,395
100%
Interfund Charges
3,574,573
3,574,573
100%
213,587
106,793
50%
213,587
100%
Software
47,251
46,125
98%
47,600
22,500
47%
47,600
100%
TOTAL REQUIREMENTS
13,123,218
11,822,231
90%
6,902,223
5,334,578
77%
6,827,973
99% 74,250:
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
% $
Variance
Transfer Out - RV Park
(20,000)
(20,000)
100%
(20,000)
(9,996)
50%
(20,000)
100%
Transfer Out - Annual Fair
(75,000)
(75,000)
100%
(75,000)
(37,500)
50%
(75,000)
100%
Transfer Out - Justice Court
(263,217)
(224,696)
85%
(364,688)
(182,340)
50%
(364,688)
100%
Transfer Out - Health
(418,417)
(418,417)
100%
(368,417)
(184,206)
50%
(368,417)
100%
Transfer Out - F&E Reserve
(501,683)
(465,685)
93%
(462,119)
(231,054)
50%
(452,020)
98%
10,099D
Transfer Out - General County
(723,720)
(361,860)
50%
(1,476,655)
204%
(752,935); E
Reserve
Transfer Out - F&E
(1,091,342)
(1,019,042)
93%
(1,009,023)
(504,504)
50%
' (985,456)
98% a
23,567,
Transfer Out - Courthouse Debt
-
(1,900,500)
-
0%
(758,000)
40%
1,142,500! F
Service
Transfer Out - Sheriff
(3,651,787)
(3,651,787)
100%
(3,651,787)
(1,825,890)
50% _
(3,651,787)
100%
TOTAL TRANSFERS ;
(6,021,446)
(5,874,627)
98% ;
(8,575,254)
(3,337,350)
39% ;
; (8,152,023)
95%
423,231:
FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance
Beginning Fund Balance
9,513,382
9,475,532 100%
4,527,362
4,527,362 100%
4,527,362 100%
01
Resources over Requirements
508,064
926,457
5,849,567
2,964,131
5,643,457
(206,110)
Net Transfers - In (Out)
(6,021,446)
(5,874,627)
(8,575,254)
(3,337,350) _
(8,152,023)
423,231
TOTAL FUND BALANCE
$ 4,000,000
$ 4,527,362 113% ;
$ 1,801,675
$ 4,154,143 231% ;
$ 2,018,796 112% ;
$217,121:
A Room tax revenue down 2.1 % from FY23
B Payments to COVA based on a percent of TRT collections
C Includes contributions of $2M to Sunriver Service District and $1 M to Mt. Bachelor
D The balance of the 1 % F&E TRT is transferred to F&E reserves
E 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 lower than originally estimated during FY24 budget development.
\)1ES `oG2' Budget to Actuals Report
ARPA — Fund 200 50.0%
FY24 YTD December 31, 2023 (unaudited)
Year Complete
Fiscal Year 2023 Fiscal Year 2024
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
State & Local Coronavirus Fiscal:
14,662,784
9,516,992
9,516,992 100% e
9,516,992 100% -
Recovery Funds
;
Local Assistance & Tribal
- -
4,622,145
4,622,145 100%
4,622,145 100% ;
Consistency
;
Interest on Investments
105,186 293,106 279% a
319,460
127,287 40%
254,570 80% (64,890)
TOTAL RESOURCES
105,186 14,955,890 999% ;
14,458,597
14,266,423 99% ;
14,393,707 100% ; (64,890);
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Services to Disproportionately
15,394,824
11,733,287 76%
6,538,263
557,620
9%
6,538,263
100%
Impacted Communities
Administrative
4,317,328
144,531 3%
1,719,694
68,329
4%
1,635,245
95% 84,449:
Infrastructure I
1,634,710
860,474 53%
766,410
70,583
9%
766,410
100%
Public Health I
882,922
997,337 113%
560,926
239,034
43%
560,926
100%
Negative Economic Impacts I
899,577
927,155 103%
252,363
-
0%
252,363
100%
TOTAL REQUIREMENTS
23,129,361
14,662,784 63% ;
9,837,656
935,566
10%
9,753,207
99% 84,449.
TRANSFERS
Transfers Out
TOTAL TRANSFERS
FUND BALANCE
Beginning Fund Balance
Resources over Requirements
Net Transfers - In (Out)
TOTAL FUND BALANCE
Budget Actuals % Budget Actuals % Projection % $ Variance
(5,022,145) (5,022,145) 100% (5,022,145) 100%
(5,022,145) (5,022,145) 100% ; (5,022,145) 100% ;
Budget Actuals % Budget
23,024,175 108,098 0% 401,204
(23,024,175) 293,106 4,620,941
- (5,022,145)
i
$ 401,204 999% ;
Actuals % Projection % $ Variance
401,204 100% 401,204 100% 01
13,330,857 4,640,500 19,559;
(5,022,145) (5,022,145)
E 1 1 I
$ 8,709,916 999% ; ; $ 19,559 999% ; $19,559:
VTES C0Gk Budget to Actuals Report
Justice Court - Fund 220 50.0%
FY24 YTD December 31, 2023 (unaudited)
Year Complete
Fiscal Year 2023 Fiscal Year 2024
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
Court Fines & Fees 525,000 517,489 99% a 525,000 258,885 49% 525,000 100% : -
Interestonlnvestments 32 513 999% 540 773 143% 1,550 287% 1,010
TOTAL RESOURCES 525,032 518,001 99% 525,540 259,657 49% 526,550 100% ; 1,010;
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Personnel Services 604,648 592,149 98% 651,767 306,244 47% 644,090 99% a 7,677-
Materials and Services 161,535 150,549 93% 170,603 92,770 54% 170,603 100% e A
TOTAL REQUIREMENTS ; 766,183 742,697 97% 822,370 399,013 49% ; 814,693 99% ; 7,677;
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection % $ Variance
Transfers In - TRT
263,217
224,696
85%
364,688
182,340
50%
364,688 100% -
TOTAL TRANSFERS
263,217
224,696
85%
364,688
182,340
50%
364,688 100% ;
Resources over Requirements
(241,151)
(224,696)
(296,830)
(139,356)
(288,143) 8,687:
Net Transfers - In (Out)
�
263,217
224,696
o
364,688
182,340
sa
364,688
TOTAL !
$ 22,066
-
0% ;
$ 67,858
$ 42,984
63%
$ 76,545 113% ; $8,687;
A One time yearly software maintenance fee paid in July for entire fiscal year
o1i�c
��ES 0G2< Budget to Actuals Report
Sheriff's Office - Fund 255 50.0%
FY24 YTD December 31, 2023 (unaudited)
Year Complete
Fiscal Year 2023 Fiscal Year 2024
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
LED #1 Property Tax Current
30,282,049
30,424,303 100% =
38,006,062
35,425,557
93%
38,006,062
100%
A
LED #2 Property Tax Current
13,400,541
13,405,210 100% a
15,189,654
14,158,051
93%
15,189,654
100%
= B
Sheriff's Office Revenues
5,307,630
6,093,977 115%
4,583,572
2,251,839
49%
4,747,602
104% !
164,030!
LED #1 Property Tax Prior
330,000
277,442 84% !
330,000
215,060
65%
330,000
100%
LED #1 Interest
89,119
283,971 319%
264,000
185,083
70%
347,480
132%
83,480!
LED #2 Property Tax Prior
145,000
114,469 79%
120,000
92,178
77%
120,000
100%
LED #2 Interest
22,716
73,353 323% a
65,000
41,529
64% '
73,980
114% a
8,980!
TOTAL RESOURCES
49,577,055
50,672,726 102% ;
58,558,288
52,369,296
89% ;
58,814,778
100% ;
256,490:
REQUIREMENTS
Budget
Actuals %
Budget
Actuals
%
Projection
%
$ Variance
Digital Forensics
808,610
856,836 106%
1,221,145
633,561
52%
1,327,214
109%
(106,069);
Concealed Handgun Licenses
335,044
345,454 103%
624,277
207,449
33%
4579535
73%
166,742.
Rickard Ranch
264,871
278,671 105%
334,232
155,099
46%
342,531
102%
(8,299)!
Sheriff's Services
5,863,885
5,196,628 89%
5,771,949
2,548,890
44%
5,405,164
94%
366,785!
Civil/Special Units
1,168,300
1,102,770 94%
1,019,021
562,310
55% _
1,120,792
110%
(101,771)
Automotive/Communications
3,765,888
3,635,006 97% !
4,574,918
1,947,362
43%
4,502,771
98%
72,147
Detective
3,583,825
4,105,995 115%
4,773,538
2,092,532
44%
4,295,157
90%
478,381-
Patrol
14,880,315
14,858,735 100%
16,270,641
7,405,006
46%
16,455,722
101%
(185,081)
Records
904,493
687,442 76%
855,590
328,545
38%
708,019
83%
147,571
Adult Jail
22,809,320
20,842,708 91%
23,784,474
9,638,692
41%
21,428,581
90%
2,355,893!
Court Security
424,769
598,098 141%
600,590
284,020
47%
587,983
98%
12,607!
Emergency Services
829,997
545,477 66%
808,931
238,587
29%
646,181
80%
162,750!
Special Services
2,047,792
2,374,496 116%
2,779,458
1,368,520
49%
2,831,851
102%
(52,393)'
Training
1,907,588
1,986,740 104% -
1,537,498
624,407
41%
1,347,779
88%
189,719
Other Law Enforcement
820,836
958,658 117% =
634,835
5099929
80% !
1,098,319
173% !
(463,484)=
Non - Departmental
-
- 0%
50,000
-
0%
50,000
100%
TOTAL REQUIREMENTS
60,415,533
58,373,715 97%
65,641,097
28,544,909
43% ;
62,605,599
95% ;
3,035,498:
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfer In -TRT
3,651,787
3,651,787 100%
3,651,787
1,825,890 50%
3,651,787
100%
Transfer In -General Fund
70,000
70,000 100%
-
-
-
Transfers Out
(6,500)
- 0%
(6,500)
100%
Transfers Out - Debt Service
(273,200)
(272,678) 100%
(267,700)
(62,975) 24%
(267,700)
100%
TOTAL TRANSFERS
3,448,587
3,449,109 100% ;
3,377,587
1,762,915 52%
3,377,587
100% ;
FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance
Beginning Fund Balance 14,414,541 15,253,094 106% ; 11,001,214 11,001,214 100% ; 11,001,214 100% 01
Resources over Requirements (10,838,478) (7,700,989) (7,082,809) 23,824,387 (3,790,821) 3,291,988
Net Transfers - In (Out) 3,448,587 3,449,109 3,377,587 1,762,915 3,377,587
TOTAL FUND BALANCE $ 7,024,650 $ 11,001,214 157% ; $ 7,295,992 $ 36,588,517 501% ; $ 10,587,980 145% ; $3,291,988:
A Current year taxes received primarily in November, February and May
B Current year taxes received primarily in November, February and May
TES C0& Budget to Actuals Report
Health Services - Fund 274 50.0%
FY24 YTD December 31, 2023 (unaudited)
Year Complete
Fiscal Year 2023 Fiscal Year 2024
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
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
22,223,536
18,578,578 84%
23,707,980
13,279,891
56% a
12,882,624
12,088,181 94%
16,494,114
8,923,373
54%
8,901,719
7,751,386 87%
5,521,715
3,071,154
56%
3,232,620
5,287,409 164%
4,947,581
2,358,941
48%
2,332,031
2,054,936 88%
1,567,894
2,078,510
133%
1,238,499
1,335,280 108%
1,478,906
843,156
57%
2,615,634
2,390,105 91%
1,440,560
342,245
24%
615,644
748,534 122%
1,087,790
391,263
36% ,
1,169,317
1,976,339 169%
1,061,371
782,065
74%
807,530
1,197,300 148%
1,034,491
458,474
44%
430,863
746,146 173%
431,000
376,795
87%
300,000
354,158 118% !
315,000
152,792
49% a
97,750
390,781 400%
262,007
325,794
124%
337,614
234,401 69%
209,500
118,368
57%
177,574
161,412 91%
177,574
62,764
35%
125,000
152,985 122%
158,000
37,666
24%
127,000
127,000 100%
127,000
-
0%
173,030
63,178 37%
-
-
'
P
57,787,985
55,638,108 96%
60,022,483
33,603,251
56% ;
20,865,527
88% (2,842,453)i
17,322,057
105%
827,943!
5,152,118
93% o
(369,597)e
5,046,299
102% '
98,718:
2,029,471
129%
461,577!
1,475,129
100%
(3,777)!
1,323,718
92%
(116,842);
805,608
74%
(282,182);
1,354,711
128% =
293,340'
968,347
94%
(66,144)
661,197
153% '
230,197!
300,840
96%
(14,160)
651,590
249% '
389,583'
194,282
93%
(15,218)1
177,574
100%
58,113
37% i
(99,887)-
127,000
100%
58,513,581 97% ; (1,508,902);
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Administration Allocation 999%
Personnel Services
50,658,752
48,187,764
95%
50,537,530
23,853,471
47% '
51,810,099 103% ' (1,272,569);
Materials and Services
19,393,800
14,220,207
73%
21,101,414
6,396,813
30%
17,323,397 82% 3,778,017
Capital Outlay
926,575
504,137
54%
347,500
68,673
20% !
525,110 151% (177,610)�
TOTAL REQUIREMENTS
70,979,127
62,912,108
89%
71,986,444
30,318,956
42% ;
69,658,606 97% 2,327,838:
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers In- General Fund
6,608,245
5,648,912 85%
6,780,140
3,390,012
50%
6,780,140 100%
Transfers In- OHP Mental Health
1,473,586
345,442 23%
2,210,573
120,700
5%
2,210,573 100%
Transfers In - TRT
418,417
418,417 100%
368,417
184,206
50%
368,417 100%
Transfers Out
(492,306)
(562,306) 114%
(1,332,674)
(712,833)
53%
(981,174) 74% 351,500,
TOTAL TRANSFERS
8,007,942
5,850,465 73%
8,026,456
2,982,085
37%
8,377,956 104% ; 351,500;
FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance
Beginning Fund Balance 11,228,719 13,942,649 124% 11,417,516 12,519,113 110% 12,519,114 110% 1,101,598:
Resources over Requirements (13,191,142) (7,274,000) (11,963,961) 3,284,295 (11,145,025) 818,936!
Net Transfers - In (Out) 8,007,942 5,850,465 8,026,456 2,982,085 8,377,956 351,500!
o Ae 1
TOTAL FUND BALANCE $ 6,045,519 $ 12,519,113 207% ; $ 7,480,011 $ 18,785,494 251% ; $ 9,752,045 130% ; $2,272,034:
\)TEs ` 2< 0
Budget to Actuals Report
L�
Health Services - Admin -Fund 274
FY24 YTD December 31, 2023 (unaudited)
50.0%
Year Complete
Fiscal Year 2023
Fiscal Year 2024
RESOURCES
Budget
Actuals
%
Budget
Actuals %
Projection %
$ Variance
OHP Capitation
367,074
367,074
100% =
435,349
236,548 54% ;
435,349 100%
Interest on Investments
m 97,750
390,781
400%
262,007
325,794 124% _
651,590 249%
389,583,
State Grant
m 379,180
142,133
37%
160,000
207,433 130%
160,000 100%
® A
Other
m 160,495
33,725
21%
9,000
139,589 999%
147,849 999%
138,849e B
Federal Grants
m 454,405
592,179
130%
-
-
TOTAL RESOURCES
1,458,904
1,525,892
105% ;
866,356
909,364 105% , ;
1,394,788 161% ;
528,432;
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals %
Projection %
$ Variance
Personnel Services
6,738,820
6,093,176
90%
6,519,513
3,071,884 47%
6,736,196 103%
(216,683); C
Materials and Services m
6,998,683
6,732,321
96%
7,546,752
3,646,693 48%
7,577,904 100%
(31,152)
Capital Outlay
12,000
-
0%
43,750
- 0%
43,750 100%
Administration Allocation
(11,228,846)
(11,228,846)
100% !
(12,608,709)
- 0% ! !
(12,608,709) 100%
TOTAL REQUIREMENTS ;
2,520,656
1,596,650
63%
1,501,306
6,718,578 448% ;
1,749,141 117% ,
(247,835);
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers In- OHP Mental Health 80,771 80,771 100% 81,250 - 0% 81,250 100%
Transfers Out m (230,635) (230,635) 100% (300,174) (150,084) 50% m (300,174) 100%
TOTAL TRANSFERS (149,864) (149,864) 100% ; (218,924) (150,084) 69% (218,924) 100% ;
FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance
Beginning Fund Balance
3,884,332
4,007,465 103%
3,665,544
3,786,843 103%
3,786,843 103% = 121,299-
Resources over Requirements
(1,061,752)
(70,758)
t
(634,950)
(5,809,214)
m m
(354,353) 280,597-
m m
m
Net Transfers - In (Out)
(149,864)
(149,864)
(218,924)
(150,084)
(218,924) f
TOTAL FUND BALANCE
$ 2,672,716
$ 3,786,843 142% ;
$ 2,811,670
($ 2,172,454) -77% ; ;
$ 3,213,566 114% ; $401,896;
A Projection includes adjustment for anticipated unearned revenue. Amounts will be finalized at fiscal year-end.
B Includes carryforward of $125k in unspent FY23 PacificSource Behavioral Health Workforce Diversity Grant.
C Personnel projections include anticipated 3% vacancy.
Q�X\v(ES CpG2� Budget to Actuals Report
Health Services - Behavioral Health - Fund 274 50.0%
FY24 YTD December 31, 2023 (unaudited)
Year Complete
Fiscal Year 2023 Fiscal Year 2024
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
State Grant
15,718,843
12,660,784 81%
17,967,689
10,920,542
61%
OHP Capitation
12,515,550
11,721,107 94%
16,058,765
8,686,825
54% a
OHP Fee for Service
3,214,360
5,256,164 164%
4,927,331
2,345,702
48%
State Miscellaneous
8,027,373
7,063,393 88%
4,653,004
3,004,681
65%
Local Grants
1,475,139
1,262,473 86%
1,348,943
1,293,583
96%
Federal Grants
2,017,169
1,636,693 81%
1,285,560
298,466
23%
Other
719,670
730,175 101%
631,245
348,966
55%
Patient Fees
519,344
607,872 117%
448,500
299,423
67%
Medicaid
430,863
746,146 173%
431,000
376,795
87%
State - Medicare
337,614
234,401 69%
209,500
118,368
57%
Liquor Revenue
177,574
161,412 91% !
177,574
62,764
35%
Interfund Contract- Gen Fund
127,000
127,000 100% a
127,000
-
0%
Divorce Filing Fees
173,030
63,178 37%
-
-
TOTAL RESOURCES
45,453,529
42,270,797 93% ;
48,266,111
27,756,114
58% ;
14,235,559 79% (3,732,130): A
16,886,708 105% a
827,943!
5,021,814 102% =
94,483!
4,647,660 100%
(5,344)f B
1,380,123 102%
31,180- C
1,183,820 92%
(101,740); D
633,676 100%
2,431
575,087 128%
126,587�
661,197 153%
230,197a
194,282 93% f
(15,218);
177,574 100%
127,000 100%
45,724,500 95% (2,541,611);
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Administration Allocation
8,265,132
8,265,132 100%
9,521,531
-
0%
9,521,531
100% :
Personnel Services
32,453,031
31,307,705
96%
32,139,452
15,185,908
47%
32,999,424
103%
(859,972): E
Materials and Services
9,948,652
5,531,099
56%
11,275,204
2,070,106
18%
7,440,356
66%
3,834,848: F
Capital Outlay
497,443
312,691
63%
160,250
55,682
35%
135,000
84%
25,250!
TOTAL REQUIREMENTS ;
51,164,258
45,416,627
89%
53,096,437
17,311,696
33%
50,096,311
94% ;
3,000,126:
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfers In -General Fund
2,231,439
1,440,767
65%
2,231,439
1,115,688
50% _
2,231,439
100%
Transfers In-OHP Mental Health
1,392,815
264,671
19%
1,809,358
-
0%
1,809,358
100%
Transfers Out
(152,921)
(196,921)
129%
(481,000)
(562,749)
117% �
(631,000) 131%
(150,000)! G
TOTAL TRANSFERS
3,471,333
1,508,517
43%
3,559,797
552,939
16%
3,409,797
96% ;
(150,000);
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Projection %
$ Variance
Beginning Fund Balance
4,788,795
6,317,144 132%
3,989,589
4,679,830 117%
4,679,830 117%
690,241,
Resources over Requirements
(5,710,729)
(3,145,830)
(4,830,326)
10,444,418
(4,371,811)
458,515!
Net Transfers - In (Out)
3,471,333
1,508,517
3,559,797
552,939
3,409,797
(150,000)
TOTAL FUND BALANCE ;
$ 2,549,399
$ 4,679,830 184% ;
$ 2,719,060
$ 15,677,187 577% ;
$ 3,717,816 137% ;
$998,756:
A Includes $3.8M carried over from HB 5202 for BH Housing. 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 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 Personnel projections include anticipated 6% vacancy.
F $3.8 million originally budgeted for HB 5502 BH Housing Grant removed for FY24.
G Projections over budget includes $150K transfer for expenses of North County originally budgeted in FY23.
Q�,<\V'(ESC-0& Budget to Actuals Report
Health Services - Public Health - Fund 274 50.0%
FY24 YTD December 31, 2023 (unaudited)
Year Complete
Fiscal Year 2023 Fiscal Year 2024
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
State Grant
6,125,513
5,775,661 94%
5,580,291
2,151,917
39%
6,469,968 116%
889,677: A
Environmental Health Fees I
1,238,499
1,335,280 108%
1,478,906
843,156
57% I
1,475,129 100% a
(3,777)!
State - Medicaid/Medicare I
807,530
1,197,300 148% !
1,034,491
458,474
44% I
968,347 94% _
(66,144)a B
State Miscellaneous I
874,346
687,993 79%
868,711
66,473
8% I
504,458 58%
(364,253)< C
Patient Fees I
96,300
140,662 146%
639,290
91,840
14% P
230,521 36%
(408,769)= D
Other
289,152
1,212,439 419% =
421,126
293,511
70%
573,186 136% ,
152,060! E
Vital Records I
300,000
354,158 118%
315,000
152,792
49% ,
300,840 96%
(14,160)!
Local Grants I
856,892
792,463 92%
218,951
784,928
358%
649,348 297%
430,397= F
I
State Shared- Family Planning
I
125,000
B
152,985 122%
158,000
37,666
I I
24%
I
58,113 37%
I
(99,887);
Federal Grants
144,060
161,233 112%
155,000
43,779
28%
139,898 90%
(15,102);
1
OHP Fee for Service
18,260
31,245 171%
20,250
13,239
65%
24,485 121%
4,235-
TOTAL RESOURCES
10,875,552
11,841,419 109% ;
10,890,016
4,937,774
45%
11,394,293 105% ;
504,277:
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Administration Allocation
2,963,714
2,963,714
100%
3,087,178
-
0%
3,087,178 100%
Personnel Services I
11,466,901
10,786,883
94% !
11,878,565
5,595,678
47% I
12,074,479 102%
(195,914)! G
Materials and Services I
�
2,446,466
1,956,788
80%
2,279,458
680,013
30% I
l
2,305,137 101%
(25,679); H
Capital Outlay
417,132
191,446
1
46%
143,500
12,991
f
9%
I
346,360 241%
1
(202,860)- 1
TOTAL REQUIREMENTS ;
17,294,213
15,898,830
92%
17,388,701
6,288,683
36%
17,813,154 102% ;
(424,453);
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection % $ Variance
Transfers In -General Fund
4,376,806
4,208,145
96%
4,548,701
2,274,324
50%
4,548,701 100%
Transfers In - TRT I
418,417
418,417
100%
368,417
184,206
50% I
368,417 100% a
I
Transfers In- OHP Mental Health
-
-
P
!
319,965
120,700
1 1
38%
l
1 1
319,965 100%
�
1
Transfers Out
(108,750)
(134,750)
124%
(551,500)
-
f
0%
1
(50,000) 9% 501,5W J
TOTAL TRANSFERS
4,686,473
4,491,812
96%
4,685,583
2,579,230
55%
5,187,083 111% ; 501,500;
FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance
Beginning Fund Balance
2,555,592
3,618,039 142%
3,762,383
4,052,440 108%
4,052,440 108%
290,057-
Resources over Requirements
(6,418,661)
(4,057,412)
(6,498,685)
(1,350,909)
(6,418,861)
79,824
Net Transfers - In (Out)
1
4,686,473
4,491,812
I
4,685,583
2,579,230
I I
5,187,083
I
501,500
1
TOTAL FUND BALANCE
$ 823,404
$ 4,052,440 492% ;
$ 1,949,281
$ 5,280,761 271% ;
$ 2,820,662 145% ;
$871,381;
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.
B Medicaid trending lower than budgeted.
C EISO Grant ($369K) budgeted as state miscellaneous, but converted to a program element (PE73). Funding coming through state grant line item.
D Patient Insurance Fees trending lower than budgeted.
E Projections include Opioid Settlement Payments ($679K).
F Includes funds from Central Oregon Health Council quality incentive metrics ($267K). Projection includes adjustment for anticipated unearned
revenue. Amounts will be finalized at fiscal year-end.
G Personnel projections include anticipated 3% vacancy.
H Expenditures above budget related to delayed renovations at the North County Campus ($374K).
I Includes remodel and furniture expenses originally budgeted in FY23 for North County Campus that were delayed into FY24.
j Courtney remodel project delayed into FY25 or FY26.
Q`�u5E5 ('�G�� Budget to Actuals Report
Community Development -Fund 295 50.0%
FY24 YTD December 31, 2023 (unaudited)
Year Complete
Fiscal Year 2023 Fiscal Year 2024
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
Admin- Operations
153,445
154,886 101%
157,300
61,537
39% _
148,100
94% _
(9,200);
Code Compliance
1,171,592
915,867
78%
1,124,181
426,924
38% a
770,181
69%
(354,000); A
Building Safety
4,821,160
4,118,192
85% a
3,991,388
1,744,386
44%
6
3,732,038
94% a
(259,350)a A
Electrical 1
1,022,005
769,054
75%
902,175
420,639
47%
810,775
90%
(91,400); A
Onsite Wastewater I
1,017,678
718,263
71%
923,880
387,530
42% a
831,420
90%
(92,460); A
Current Planning
2,425,334
1,966,872
81%
2,304,562
796,440
35%
1,426,562
62%
(878,000); A
Long Range Planning 1
1,064,305
812,752
76% !
1,057,354
416,211
39% 1
840,854
80%
(216,500), A
TOTAL RESOURCES
11,675,519
9,455,886
81%
10,460,840
4,253,668
41%
8,559,930
82% (1,900,910);
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Admin - Operations
3,432,980
3,085,363
90%
3,241,288
1,465,007
45%
3,025,161
93%
216,127, B
Code Compliance
805,614
714,049
89%
743,931
305,061
41%
664,191
89%
79,740: B
Building Safety
2,538,721
1,866,742
74%
2,088,542
868,326
42%
1,963,984
94%
124,558- B
Electrical 1
641,837
538,383
84%
583,718
264,004
45%
569,530
98%
14,188! B
Onsite Wastewater 1
753,369
754,829
100%
865,670
402,648
47%
757,315
87%
108,355� B
Current Planning
2,062,044
1,613,571
78%
1,857,735
745,255
40%
I
1,577,101
85%
280,634! B
Long Range Planning 1
998,739
893,682
89%
888,677
379,898
43%
720,205
81%
168,472, B
TOTAL REQUIREMENTS ;
11,233,304
9,466,620
84%
10,269,561
4,430,200
43% ;
9,277,487
90%
992,074:
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers In - CDD Operating
-
-
510,105
91,412
18%
683,515 134%
173,410-
Fund
Transfers in - General Fund
160,000
139,916 87%
100,000
25,050
25%
1
100,000 100% -
C
Transfers In - CDD Electrical 1
-
108,670
86,721
-
0%
77,737 90%
(8,984)!
Reserve
Transfers Out
(112,619)
(112,619) 100%
(107,544)
(53,754)
50%
(107,544) 100%
Transfers Out - CDD Reserve I
(958,966)
(971,472) 101%
(122,752)
(193,136)
157% -
(358,868) 292%
(236,116) D
TOTAL TRANSFERS
(911,585)
(835,505) 92%
466,530
(130,429)
-28% ;
394,840 85%
(71,690);
FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance
Beginning Fund Balance
2,096,504
2,168,956 103%
1,317,921
1,322,717 100%
1,322,717 100%
4,796:
Resources over Requirements
442,215
(10,734)
191,279
(176,532)
(717,557)
(908,836)
Net Transfers - In (Out)
1
(911,585)
(835,505)
1
466,530
(130,429)
1 1
394,840
1
(71,690)
I
TOTAL FUND BALANCE .
$ 1,627,134
$ 1,322,717 81%
$ 1,975,730
$ 1,015,757 51% ;
$ 1,000,000 51%
($975,730);
A YTD revenue collection is lower than anticipated due to reduced permitting volumes
B 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
o`�uTES C-0 Budget to Actuals Report
Road - Fund 325
FY24 YTD December 31, 2023 (unaudited)
50.0%
Year Complete
Fiscal Year 2023
Fiscal Year 2024
RESOURCES
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Motor Vehicle Revenue
19,483,147
20,563,619 106%
20,648,483
10,498,050
51%
20,648,483 100%
Federal - PILT Payment
2,200,000
2,239,616 102%
2,240,000
2,394,054
107%
2,394,054 107%
154,054 A
Other Inter -fund Services
1,311,901
1,232,001 94%
1,450,015
246,339
17%
1,450,015 100%
Cities-Bend/Red/Sis/La Pine
403,731
969,028 240%
763,171
306,724
40%
827,620 108%
64,449=
Federal Reimbursements
-
7,641
689,703
342,290
50% a
689,703 100% a
Sale of Equip & Material
426,000
385,036 90%
614,500
239,366
39%
614,500 100%
Interest on Investments
54,172
105,203 194%
138,031
65,030
47% '
130,060 94%
(7,971)!
Miscellaneous
77,610
65,385 84%
73,808
25,707
35%
73,808 100%
Mineral Lease Royalties
50,000
105,306 211%
50,000
4,261
9%
50,000 100%
Assessment Payments (P&I)
-
5,175
6,000
10,316
172%
18,000 300%
12,000!
Forest Receipts
882,502
- 0%
-
-
State Miscellaneous
-
20,000
-
-
-
TOTAL RESOURCES
24,889,063
25,698,009 103% ;
26,673,711
14,132,136
53% ;
26,896,243 101% ;
222,532:
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Personnel Services
7,802,271
7,346,958
94%
8,406,468
3,844,214
46% a
7,978,129 95%
428,339° B
Materials and Services
8,246,700
6,385,588
77%
8,600,033
3,122,254
36%
'
8,612,188 100%
(12,155)
Capital Outlay
140,025
90,004
64%
118,260
58,852
50%
106,105 90%
12,155
TOTAL REQUIREMENTS
16,188,996
13,822,550
85%
17,124,761
7,025,320
41%
16,696,422 97%
428,339:
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers Out
(12,330,136)
(12,330,136) 100%
(12,700,000)
(7,700,000) 61% a
(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
5,892,967
7,806,356 132%
5,521,251
7,351,679 133%
7,351,679
133% 1,830,428-
Resources over Requirements
8,700,067
11,875,459
9,548,950
7,106,816
10,199,821
650,871,
Net Transfers - In (Out)
(12,330,136)
(12,330,136)
(12,700,000)
(7,700,000)
(12,700,000)
TOTAL FUND BALANCE
$ 2,262,898
$ 7,351,679 325% ;
$ 2,370,201
$ 6,758,495 285% ;
$ 4,851,501
205% ; $2,481,3001
A Actual payment higher than budget
B Projected Personnel savings based on FY24 average vacancy rate of 8.3%
\)IESC,0 Budget to Actuals Report
Adult P&P - Fund 355
FY24 YTD December 31, 2023 (unaudited)
50.0%
Year Complete
Fiscal Year 2023
1
Fiscal Year 2024
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
DOC Grant in Aid SB 1145
4,734,453
4,734,453
100% =
4,116,464
2,047,127
50%
4,143,986 101% '=
27,522- A
CJC Justice Reinvestment
892,038
943,172
106% e
943,172
-
0% a
908,108 96% _
(35,064); B
DOC Measure 57
244,606
271,606
111% a
256,815
-
0% a
259,307 101%
2,492- C
Interest on Investments
18,151
63,625
351%
75,230
40,373
54% a
80,750 107%
5,520!
Interfund- Sheriff
50,000
50,000
100%
50,000
25,000
50%
50,000 100%
Gen Fund/Crime Prevention
50,000
50,000
100% -
50,000
-
0% _
50,000 100% a
State Miscellaneous
123,453
179,530
145%
22,607
17,420
77%
19,709 87% a
(2,898)l D
Oregon BOPPPS
20,318
-
0%
20,318
-
0%
20,318 100%
Electronic Monitoring Fee
500
889
178%
500
258
52%
500 100%
Miscellaneous
500
2,099 420% !
500
-
0%
500 100%
TOTAL RESOURCES
6,134,018
6,295,372
103% ;
5,535,606
2,130,178
38%
5,533,178 100% ;
(2,428);
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Personnel Services 5,683,822 5,042,967 89% 5,907,511 2,509,679 42% 5,178,183 88% 729,328, E
Materials and Services 1,883,614 1,739,432 92% 1,668,521 768,163 46% 1,633,473 98% 35,048, F
Capital Outlay 8,475 8,475 100% - - -
TOTAL REQUIREMENTS 7,575,910 6,790,874 90% 7,576,032 3,277,843 43% 6,811,656 90% 764,376;
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Transfers In- General Funds
536,369
536,369
100%
536,369
268,182
50%
536,369 100%
Transfers In- Health Services
-
-
50,000
-
0%
50,000 100%
Transfers Out
(199,560)
(199,560)
100%
-
Transfer to Vehicle Maint
(69,277)
(69,277)
100% a
(75,419)
(37,704)
50% '
(75,419) 100%
TOTAL TRANSFERS
267,532
267,532
100% ;
510,950
230,478
45%
510,950 100% ;
FUND BALANCE
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Beginning Fund Balance
3,100,000
3,238,905
104%
3,000,000
3,010,934
100%
3,010,934 100%
10,934,
Resources over Requirements
(1,441,892)
(495,502)
(2,040,426)
(1,147,665)
(1,278,478) a
761,948!
Net Transfers - In (Out)
267,532
267,532
510,950
230,478
510,950
TOTAL FUND BALANCE
$ 1,925,640
$ 3,010,934 156% ;
$ 1,470,524
$ 2,093,748
142% ;
$ 2,243,406 153% ;
$772,882;
A Final State Grant allocation for 23-25 Biennium
B 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 FY24 average vacancy rate of 15.5%
F Materials and services projections based on current spending trends.
Q`�v(ES coG2< Budget to Actuals Report
Road CIP - Fund 465
FY24 YTD December 31, 2023 (unaudited)
50.0%
Year Complete
Fiscal Year 2023 1
Fiscal Year 2024
RESOURCES
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
State Miscellaneous
1,818,500
127,458 7%
1,704,116
891,811
52%
1,704,116 100% a
Interest on Investments
124,563
337,583 271%
475,310
330,510
70%
661,020 139%
185,710- A
Miscellaneous
317,508 p
-
19,241
a
19,241
19,241! A
TOTAL RESOURCES
1,943,063
782,549 40% ;
2,179,426
1,241,562
57%
2,384,377 109% ;
204,951;
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Materials and Services 127,640 127,640 100% 132,770 66,385 50% 132,770 100%
Capital Outlay 28,259,526 16,769,496 59% 23,640,057 14,523,306 61% a , 23,459,183 99% 180,874
TOTAL REQUIREMENTS 28,387,166 16,897,136 60% ; 23,772,827 14,589,691 61% ; 23,591,953 99% ; 180,874:
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection % $ Variance
Transfers In
14,230,313
12,238,662
86%
12,500,000
5,000,000
40%
12,500,000 100%
TOTAL TRANSFERS
14,230,313
12,238,662
86% ;
12,500,000
5,000,000
40%
12,500,000 100% ;
FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance
Beginning Fund Balance
24,548,274
27,223,832 111%
19,012,380
23,347,907 123%
23,347,907 123% 4,335,527,
Resources over Requirements
(26,444,103)
(16,114,587)
(21,593,401)
(13,348,129)
(21,207,576) 385,825!
Net Transfers - In (Out)
a
14,230,313
12,238,662
o
12,500,000
5,000,000
s e
12,500,000
i e
TOTAL FUND BALANCE e
$ 12,334,484
$ 23,347,907 189% ;
$ 9,918,979
$ 14,999,778 151% ; ;
$ 14,640,331 148% ; $4,721,352:
A Actual payment higher than budget
cOG2a Budget to Actuals Report
Wy`aVT7=5
Q50.00%
` Road CIP (Fund 465) - Capital Outlay Summary
by Project
FY24 YTD December 31, 2023
Year Completed
Fiscal Year 2023
Fiscal Year
2024
Budget ActuaIs
%
Budget
Actuals
%
Projection
%
$ Variance
Terrebonne Refinement Plan i $
7,319,310 $ 2,200,000
$
5,119,310 $
6,639,405
130% i $
6,639,405
130% $
(1,520,095)
Hunnel Rd: Loco Rd to Tumalo Rd
4,265,216 2,562,129
60% i
1,569,800
864,294
55%
2,528,634
161%
(958,834):
Transportation System Plan Update
- 51,980
13,325
27,256
(27,256):
Gribbling Rd Bridge
818,500 141,509
17% i
704,116
13,461
2% i
566,312 -
80%
137,804:
Smith Rock Way Bridge Replace
985,000 122,938
12%
1,417,429
54,283
4%
1,030,758
73%
386,671:
Deschutes Mkt Rd/Hamehook Round
1,663,000 750,822
45%
250,000
1,146,597
459%
1,170,000
468%
(920,000)
Powell Butte Hwy/Butler Market RB
785,000 250,902
32 %
2,642,402
177,834
7 %
2,415,671
91 %
226,731
Wilcox Ave Bridge#2171-03 Replacement
160,000 -
0%
160,000
-
0%
-
0%
160,000:
Paving of Rosland Rd: US 20 to Draf
380,000 260,811
69 %
386,480
386,480
(386,480):
Hamehook Rd Bridge #16181 Rehabilitation
98,500 227
0%
595,000
83,227
14%
350,000
59%
245,000i
NW Lower Bridge Way: 43rd St to Holmes Rd
100,000 10,825
11 % i
1,290,000
59,251
5% i
320,000
25%
970,000:
Northwest Way: NW Coyner Ave to NW Altmeter Wy:815,000
-
0%
556,000
-
0%
-
0%
556,000
Slurry Seal 2023
300,000 1,165
0%
357,325
357,325
(357,325)
Terrebonne Wastewater System Phase 1
1,000,000 -
0% i
1,000,000
1,000,000
100%
1,000,000
100%
Tumalo Reservoir Rd: OB Riley to Sisemore Rd
100,000 -
0 %
300,000
377
0%
300,000
100% i
Local Road Pavement Preservation
200,000 -
0%
200,000
-
0%
200,000
100%
US20: Locust St
-
1,000,000
1,000,000
100%
1,000,000
100%
Paving Butler Market - Hamehook to Powell Butte
- 866
320,000
1,454,940
455 %
1,494,879
467 %
(1,174,879)
Old Bend Rdm Hwy - US 20 to Tumalo
-
1,210,000
1,272,506
105 %
1,295,556
107 %
(85,556)
Paving Of Horse Butte Rd
- -
460,000
-
0%
-
0%
460,000
Paving Of Obr Hwy: Tumalo To Helmho
- -
3,000,000
0%
880,000
29 % i
2,120,000:
Paving Of Spring River Rd: S Centur
510,000
-
0%
510,000
100% i
Slurry Seal 2024
-
300,000
-
0% i
120,000
40 %
180,000:
La Pine Uic Stormwater Improvements
-
240,000
-
0%
240,000
100%
S Century Dr / Spring River Rd Roun
- -
177,000
-
0%
177,000
100
S Century Dr / Huntington Rd Rounda
-
169,000
-
0%
169,000
100
Local Access Road Bridges
150,000
150,000
-
0%
150,000
100%
Radar Speed Sign Replacements
-
30,907
-
0%
30,907
100%
FY 23 Guardrail Improvements
-
150,000
0%
-
0%
150,000
Signage Improvements
- 97,156
119,093
-
0%
100,000
84%
19,093:
TOTAL CAPITAL OUTLAY
$ 28,259,526 $ 16,491,988
581/
$ 23,640,057
14,523,306
61%;
$ 23,459,183
99%;
$ 180,874
i
VTES C,0&< Budget to Actuals Report
Solid Waste - Fund 610
FY24 YTD December 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
TOTALRESOURCES
REQUIREMENTS
50.0%
Year Complete
Fiscal Year 2023 1
Fiscal Year 2024
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
7,210,000
7,006,324 97%
8,000,000
4,438,535
55%
8,000,000 100%
A
3,337,000
2,944,356 88%
3,450,000
1,684,551
49%
3,450,000 100%
A
3,234,000
3,026,577 94%
3,310,000
2,265,253
68%
3,310,000 100%
A
305,000
363,105 119%
565,000
242,707
43% _
565,000 100%
B
290,000
305,516 105% =
400,000
265,155
66%
400,000 100% ;
C
70,000
140,837 201%
173,000
151,906
88%
173,000 100%
30,498
43,342 142%
60,410
64,044
106%
128,090 212% !
67,680! D
15,000
62,756 418%
30,000
81,070
270% a
115,000 383%
85,000: E
12,000
7,060 59%
7,000
4,150
59%
7,000 100%
1
1 100%
1
-
0%
1 100%
14,503,499
13,899,874 96% ;
15,995,411
9,197,371
58%
16,148,091 101% ;
152,680:
Budget Actuals % Budget Actuals % Projection % $ Variance
Personnel Services
3,277,684
3,139,678
96%
4,108,983
1,703,240
41%
4,108,983 100%
Materials and Services
6,473,358
5,716,762
88% F
7,683,911
3,186,961
41%
7,683,911 100% a
Capital Outlay
264,000
181,603
69%
260,000
222,343
86% !
260,000 100%
Debt Service
1,739,630
1,731,017
100%
2,302,340
763,514
33%
2,302,340 100%
TOTAL REQUIREMENTS
11,754,672
10,769,061
92%
14,355,234
5,876,058
41%
14,355,234 100% ;
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection % $ Variance
SW Capital & Equipment
(5,299,665)
(3,453,962)
65%
(2,613,962)
(1,306,978)
50%
(2,613,962) 100%
Reserve
TOTAL TRANSFERS ;
(5,299,665)
(3,453,962)
65% ;
(2,613,962)
(1,306,978)
50% ;
(2,613,962) 100% ;
FUND BALANCE Budget Actuals %
Beginning Fund Balance 3,107,198 3,066,662 99%
� o
Resources over Requirements 2,748,827 3,130,814
e �
Net Transfers - In (Out) (5,299,665) (3,453,962)
TOTAL FUND BALANCE $ 556,359 $ 2,743,514 493% ;
Budget Actuals % Projection % $ Variance
2,416,385 2,743,514 114% _ 2,743,514 114% 327,129a
e a
1,640,177 3,321,313 1,792,857 152,680;
(2,613,962) (1,306,978) (2,613,962)
$ 1,442,600 $ 4,757,849 330% ; ; $ 1,922,409 133% ; $479,809:
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; fiscal YTD tons are running 0.8% higher than last year-to-date. July Commercial revenue includes payment for the prior Hwy
97 bypass disposal charges.
B 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 9% 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, remediation of tanker truck accident, Hwy 97 bypass asbestos, etc.)
�1ES ` OG z� Budget to Actuals Report
Fair & Expo - Fund 615
FY24 YTD December 31, 2023 (unaudited)
RESOURCES
Events Revenue
Food & Beverage
Rights & Signage
Horse Stall Rental
Storage
Camping Fee
Interest on Investments
Miscellaneous
TOTAL RESOURCES
REQUIREMENTS
50.0%
Year Complete
Fiscal Year 2023 1
Fiscal Year 2024
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
745,759
948,145 127% a
1,050,000
476,530
45%
835,876 80% _
(214,124); A
745,000
1,048,507 141%
991,000
810,694
82%
1,484,086 150% =
493,086, B
105,000
97,159 93% !
105,000
62,616
60% !
87,616 83%
(17,384)!
49,000
78,825 161% !
100,000
51,300
51%
67,030 67%
(32,970);
65,000
45,551 70%
50,000
26,226
52% !
43,626 87% !
(6,374)!
20,000
23,500 118%
22,500
17,027
76%
37,052 165%
14,552!
5,221
15,485 297% !
22,000
11,051
50% ! !
22,100 100% !
100!
3,554
3,536 99%
3,000
3,656 122% ! !
3,940 131% !
940!
1,738,534
2,260,708 130% ;
2,343,500
1,459,101
62%
2,581,326 110% ;
237,826:
Budget Actuals % Budget Actuals %
Personnel Services
1,256,902
1,313,682 105%
1,748,441
704,862
40%
Personnel Services - F&B
170,247
85,623 50% !
148,510
24,697
17%
Materials and Services
965,684
1,168,404 121% !
1,222,986
576,211
47%
Materials and Services - F&B
603,950
661,314 109% !
514,200
405,328
79%
Debt Service
101,270
101,267 100% !
100,190
56,119
56%
r
TOTAL REQUIREMENTS
3,098,054
3,330,291 107% ;
3,734,327
1,767,218
47%
Projection %
$ Variance
1,368,559 78%
379,882: C
100,100 67% !
48,410! D
1,244,884 102%
(21,898)
673,230 131% ;
(159,030); E
100,190 100%
3,486,963 93% ;
247,364:
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers In - Room Tax
1,101,342
1,019,042 93%
1,009,023
504,504
50%
985,456 98% _ (23,567);
Transfers In - Park Fund
30,000
30,000 100% !
30,000
15,000
50% ! !
30,000 100%
Transfers Out
(427,215)
(427,215) 100% !
(163,342)
(81,666)
50% ! f
(163,342) 100%
TOTAL TRANSFERS
704,127
621,827 88%
875,681
437,838
50%
852,114 97% (23,567);
FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance
Beginning Fund Balance
971,352
995,519 102%
547,763
547,764 100%
547,764 100% -
1-
Resources over Requirements
(1,359,520)
(1,069,583)
(1,390,827)
(308,117)
(905,637)
485,190!
Net Transfers - In (Out)
704,127
621,827
875,681
437,838
852,114
(23,567);
TOTAL FUND BALANCE
$ 315,960
$ 547,764 173% ;
$ 32,617
$ 677,485 999% ;
$ 494,241 999% ;
$461,624:
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.
B 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 27.2%
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
o`��TES `°G�{ Budget to Actuals Report
Annual County Fair - Fund 616 50.0%
FY24 YTD December 31, 2023 (unaudited)
Year Complete
Fiscal Year 2023 1
Fiscal Year 2024
RESOURCES
Budget
Actuals %
Budget
Actuals %
Projection %
$ Variance
Concessions and Catering
625,000
815,458 130%
790,000
834,968 106% _
834,968 106% =
44,968�
Gate Receipts
710,000
782,364 110%
775,000
1,042,896 135%
1,042,896 135%
267,896!
Carnival
385,000
433,682 113% a
430,000
245,809 57%
245,809 57%
(184,191)1
Commercial Exhibitors
80,000
117,100 146%
118,200
114,091 97% !
114,091 97%
(4,109);
Fair Sponsorship
61,000
99,655 163%
92,500
86,717 94%
86,798 94%
(5,702)-
State Grant
53,167
53,167 100% ;
53,167
53,167 100%
53,167 100%
1
Rodeo Sponsorship
24,000
22,430 93% !
30,000
40,721 136%
40,721 136% °
10,721
R/V Camping/Horse Stall Rental
20,000
17,520 88%
17,250
31,449 182% -
31,449 182%
14,199a
Interest on Investments
2,713
13,169 485% =
13,500
12,369 92% a
24,740 183%
11,240!
Merchandise Sales
3,500
3,245 93%
2,500
1,899 76%
1,899 76%
(601)
Livestock Entry Fees
5,000
1,925 39%
2,000
1,940 97%
1,940 97%
'
(60)-
Miscellaneous
-
75
-
39
39
39!
TOTAL RESOURCES
1,969,380
2,359,790 120% ;
2,324,117
2,466,065 106% ; ;
2,478,517 107% ;
154,400:
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Personnel Services 169,445 185,165 109% 276,531 84,214 30% 227,432 82% 49,099� A
Materials and Services 1,802,585 1,882,326 104% 2,306,325 2,011,593 87% 2,024,440 88% 281,885!
r e
TOTAL REQUIREMENTS 1,972,030 2,067,492 105% ; 2,582,856 2,095,807 81% 2,251,872 87% ; 330,984:
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfer In -TRT 1% 75,000 75,000 100% 75,000 37,500 50% 75,000 100%
Transfers Out (231,706) (231,706) 100% (109,503) (54,750) 50% (109,503) 100%
TOTAL TRANSFERS (156,706) (156,706) 100% ; (34,503) (17,250) 50% (34,503) 100% ;
FUND BALANCE Budget Actuals % Budget Actuais % Projection % $ Variance
Beginning Fund Balance 384,715 385,854 100%
Resources over Requirements (2,650) 292,298
s i
Net Transfers - In (Out) (156,706) (156,706)
TOTAL FUND BALANCE $ 225,358 $ 521,447 231% ;
A Projected Personnel based on vacancy savings to date
521,447 521,447 100% 521,447 100% 0:
1
(258,739) 370,258 226,645 485,384�
(34,503) (17,250) (34,503)
$ 228,205 $ 874,454 383% ; ; $ 713,589 313% ; $485,384:
Budget to Actuals Report
Annual County Fair - Fund 616
Fair 2023
Fair 2022
Date
Projection
RESOURCES
Gate Receipts
$ /82.364
$ 1.042.890
$ 1.042.896
Carnival
433.882
245.808
245.808
Commercial Exhibitors
436.202
438.160
438.108
Livestock Entry Fees
1.925
1.940
1.040
R8/Camping/HnmU Camping/Horse
17.302
31.440
31.440
Merchandise Sales
3.245
1.800
1.890
Concessions and Catering
407.386
512'898
512.809
Fair Sponsorship
126300
117,183
117183
TOTAL FAIR REVENUES
$ 2,298,566
OTHER RESOURCES
Interest 5.704 10.504 10.504
Miscellaneous ' 114 114
TOTAL RESOURCES $ 2,357,526
REQUIREMENTS
Personnel 102.783 175.531 175.531
Materials &Services 1,722,703 2,123,518 2,123,518
TOTAL REQUIREMENTS
TRANSFERS
Transfer |n'TRT 1Y4
Transfer Out 'F&EReserve
Transfer Out ' Fair &Expo
TOTAL TRANSFERS
Net Fair
Beginning Fund Balance on Jan I
Ending Balance
88.750 75.000 75.000
(96.540) (170.608) (170.608)
' - -
Lqj
$ 604.370 m 68'363 $ 68'363
o`�vTESC0 Budget to Actuals Report
Fair & Expo Capital Reserve - Fund 617
FY24 YTD December 31, 2023 (unaudited)
50.0%
Year Complete
Fiscal Year 2023 1
Fiscal Year 2024
RESOURCES
Budget Actuals %
Budget Actuals % Projection %
$ Variance
Interest on Investments
7,414 39,492 533% =
64,800 41,042 63% _ 82,080 127%
17,280-
Miscellaneous 1
- - '
1
- 130,809 1 1 130,809 1
I I 1
130,809
1
Local Government Payments
- 277,777
- - -
TOTAL RESOURCES
7,414 317,269 999% ;
64,800 171,850 265% ; 212,889 329% ,
148,089:
REQUIREMENTS
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Materials and Services
495,000
100,309 20%
343,555
38,576
11%
343,555 100% e
Capital Outlay 1
375,000
383,000 102%
746,445
151,124
20% 1
746,445 100% !
A
TOTAL REQUIREMENTS ;
870,000
483,310 56% ;
1,090,000
189,700
17% ;
1,090,000 100% ;
TRANSFERS
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Transfers In -TRT 1%
501,683
465,685 93%
462,119
231,054
50%
452,020 98%
(10,099)<
Transfers In - Fair & Expo
416,437
416,438 100%
152,565
76,278
50%
152,565 100%
Transfers In -Annual County Fair
231,706
231,706 100%
1
109,503
54,750
50% a
109,503 100%
e
Transfers In - Fund 165 1
-
-
100,000
100,000 100%
100,000 100%
TOTAL TRANSFERS ;
1,149,827
1,113,829 97%
824,187
462,082
56%
814,088 99%
(10,099);
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)
(1,025,200)
(17,850)
(877,112)
148,089-
Net Transfers - In (Out)
1,149,827
1,113,829
824,187
462,082
814,088
(10,099)
I
TOTAL FUND BALANCE
$ 1,587,183
$ 2,757,229 174% ;
$ 2,391,825
$ 3,201,461 134% ; ;
$ 2,694,205 113% ;
$302,380:
A Capital Outlay appropriations are a placeholder should viable projects be recommended and approved for construction
Qi��3 -Vc
ES 0G�< Budget to Actuals Report
RV Park - Fund 618
FY24 YTD December 31, 2023 (unaudited)
50.0%
Year Complete
Fiscal Year 2023
1
Fiscal Year 2024
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
RV Park Fees < 31 Days
605,000
548,219
91%
500,000
237,676
48%
460,536 92%
(39,464);
RV Park Fees > 30 Days
13,000
10,249
79%
12,500
10,765
86%
12,895 103%
395-
Cancellation Fees
1 14,000
8,636
62%
7,000
5,961
85% 1
6,561 94%
(439)a
Washer / Dryer
4,200
5,560
132% °
5,000
2,740
55%
4,475 90% !
(525)1
Miscellaneous
3,750
2,907
78%
2,500
2,639
106%
3,804 152% ,
1,304
Interest on Investments
1 552
2,764
501%
2,300
3,730
162%
7,460 324%
5,160!
Vending Machines
1 1,750
1,492
85%
1,500
944
63% 1
1,285 86% a
(215).
TOTAL RESOURCES
642,252
579,826
90% ;
530,800
264,455
50% ;
497,016 94% ;
(33,784);
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Personnel Services
111,153
82,265 74%
91,328
44,505
49%
93,047 102% (1,719);
1
Materials and Services
�
259,755
I
192,620 74%
303,173
126,378
1!
42%
1
I 1
239,658 79% 63,515-
Debt Service
223,273
1
223,272 100%
222,630
166,310
1
75%
1 1
222,630 100%
TOTAL REQUIREMENTS
594,181
498,157 84% ;
617,131
337,194
55%
555,335 90% ; 61,796;
TRANSFERS
Budget
Actuals %
Budget
Actuals %
Projection %
$ Variance
Transfers In - Park Fund
160,000
160,000 100%
160,000
160,000 100%
160,000 100%
Transfers In - TRT Fund
20,000
20,000 100%
20,000
9,996 50%
20,000 100%
Transfer Out - RV Reserve 1
(261,566)
(261,566) 100%
(51,564)
(25,782) 50% a 1
(51,564) 100%
TOTAL TRANSFERS
(81,566)
(81,566) 100% ;
128,436
144,214 112% ;
128,436 100% ;
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Projection %
$ Variance
Beginning Fund Balance
!
116,415
166,536 143% =
93,115
166,640 179%
166,640 179% =
73,525�
Resources over Requirements
48,071
81,669
(86,331)
(72,739)
(58,319)
28,012!
Net Transfers - In (Out)
1
(81,566)
(81,566)
I
128,436
144,214
! 1
128,436
1
!
TOTAL FUND BALANCE $ 82,920 $ 166,640 201% ; $ 135,220 $ 238,115 176% ; $ 236,757 175% ; $101,537:
IESC,0 Budget to Actuals Report
RV Park Reserve - Fund 619 50.0%
FY24 YTD December 31, 2023 (unaudited)
Year Complete
F7777iscal Year 2023 Fiscal Year 2024
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
Interest on Investments 6,298 21,589 343% : 34,300 20,450 60% 40,900 119% ; 6,600,
TOTAL RESOURCES 6,298 21,589 343% ; 34,300 20,450 60% ; 40,900 119% ; 6,600;
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Materials and Services
-
-
100,000
0%
100,000 100%
Capital Outlay
100,000
5,532
6%
74,000
0%
74,000 100% ; A
TOTAL REQUIREMENTS
100,000
5,532
6%
174,000
0%
174,000 100% ;
TRANSFERS
Budget
Actuals
%
Budget
Actuals %
Projection % $ Variance
Transfer In - RV Park Ops
261,750
261,566 100%
51,564
25,782 50%
51,564 100% -
TOTAL TRANSFERS
261,750
261,566
100% ;
51,564
25,782 50%
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,
Resources over Requirements
(93,702)
16,056
(139,700)
20,450 !
(133,100) 6,600
Net Transfers - In (Out)
261,750
261,566
51,564
25,782
51,564
TOTAL FUND BALANCE .
$ 1,340,766
$ 1,469,559 110% ;
$ 1,284,317
$ 1,515,791 118% ;
$ 1,388,023 108% ; $103,706:
A Capital Outlay appropriations are a placeholder
o�\\VTES COG2< Budget to Actuals Report
Risk Management - Fund 670
FY24 YTD December 31, 2023 (unaudited)
50.0%
Year Complete
Fiscal Year 2023 1
Fiscal Year 2024
RESOURCES
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Workers' Compensation
1,234,761
1,226,486 99%
1,111,585
579,097
52%
1,111,585 100%
General Liability
892,681
892,681 100%
935,832
467,916
50%
935,832 100%
Unemployment
430,179
344,950 80% !
439,989
323,488
74%
439,989 100%
A
Property Damage
419,566
419,566 100%
418,028
209,014
50%
418,028 100%
Vehicle I
248,764
248,764 100%
226,710
113,355
50% fi
226,710 100%
Interest on Investments
49,346
148,514 301% =
200,000
123,350
62%
I
246,700 123%
46,700-
I
Claims Reimbursement
25,000
I
6,476 26% a
20,000
-
I
0%
I
25,000 125% 0
1
5,000.
i
Skid Car Training
10,000
I
8,899 89%
10,000
25,360
I fi
254% ,
I
28,000 280%
I
18,000.
Process Fee- Events/Parades
1,000
1,260 126% =
2,000
605
30% I
2,000 100%
1
Miscellaneous
180
I
- 0%
200
-
I I
0%
i
200 100%
1
TOTAL RESOURCES
3,311,477
3,297,596 100% ;
3,364,344
1,842,184
55% ; ,
3,434,044 102% ;
69,700:
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Workers' Compensation
1,580,000
1,493,702
95%
1,880,000
854,641
45%
1,951,662 104%
(71,662);
General Liability
3,000,000
470,875
16%
1,200,000
453,577
38%
fi
1,051,035 88%
148,965
Insurance Administration I
607,558
602,676
99%
714,197
333,240
47%
713,370 100%
827!
Vehicle
200,000
194,089
97%
400,000
101,464
25%
389,015 97%
10,985,
Property Damage
I
300,248
99,913
33%
300,250
375,771
125%
475,003 158%
(174,753);
Unemployment
200,000
54,473
27%
250,000
30,842
12%
197,586 79%
52,414
TOTAL REQUIREMENTS
5,887,806
2,915,728
50%
4,744,447
2,149,535
45%
4,777,671 101% ;
(33,224);
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers Out - Vehicle (3,500) (3,500) 100% (3,500) (1,746) 50% (3,500) 100%
Replacement
Transfers Out - IT - _ (32,000) - 0% (32,000) 100% B
Transfers Out - IT Reserve - (118,000) (118,000) 100% (118,000) 100% B
TOTAL TRANSFERS (3,500) (3,500) 100% ; (153,500) (119,746) 78% ; ; (153,500) 100% ;
FUND BALANCE
Beginning Fund Balance
Resources over Requirements
Net Transfers - In (Out)
TOTAL FUND BALANCE
Budget
Actuals %
Budget
7,687,180
8,944,938 116%
8,000,000
(2,576,329)
381,869
(1,380,103)
(3,500)
(3,500)
(153,500)
$ 5,107,351
$ 9,323,307 183% ;
$ 6,466,397
A Unemployment collected on first $25K of employee's salary in fiscal year
B Transfer out to IT to support cyber-security work
Actuals % Projection % $ Variance
9,323,307 117% 9,323,307 117% 1,323,307,
(307,351) (1,343,627) 36,476
I I i I
(119,746) (153,500)
1 I 1 1
$ 8,896,210 138% ; $ 7,826,180 121% ; $1,359,783,
TESC0&2 Budget to Actuals Report
Health Benefits - Fund 675
FY24 YTD December 31, 2023 (unaudited)
RESOURCES
Internal Premium Charges
COIC Premiums
Employee Co -Pay
Retiree I COBRA Premiums
Prescription Rebates
Claims Reimbursement & Other
Interest on Investments
TOTAL RESOURCES
REQUIREMENTS
Health Benefits
Deschutes On -Site Pharmacy
Deschutes On -Site Clinic
Wellness
TOTAL REQUIREMENTS
FUND BALANCE
50.0%
Year Complete
Fiscal Year 2023 1
Fiscal Year 2024
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
19,908,221
20,496,601 103% :
I
25,899,034
12,340,330
48%
I I
25,899,034 100%
I
1
1,547,778
1,951,365 126% •
1,963,363
752,811
38%
1,963,363 100% °
1,282,015
1,247,607 97%
1,247,416
631,265
51% a I
1,247,416 100%
s
595,000
982,424 165%
1,019,288
262,654
26% I
1,019,288 100%
175,000
528,990 302% =
280,000
267,230
95% I
280,000 100%
a A
55,000
109,282 199%
124,944
258,034
207%
I
258,034 207% °
133,090!
95,686
176,071 184%
120,000
100,888
84%
201,780 168%
81,780!
23,658,700
25,492,341 108% ;
30,654,045
14,613,212
48%
30,868,915 101% ;
214,870:
Budget Actuals % Budget Actuals %
26,597,563 25,514,122 96% 26,697,663 12,144,905 45%
3,779,608 3,807,986 101% 4,287,997 2,042,113 48%
1,212,497 1,205,226 99% 1,415,279 467,665 33%
� I 1
179,549 161,200 90% • 186,274 47,189 25%
31,769,217 30,688,534 97% 32,587,213 14,701,871 45% ;
Budget Actuals % Budget Actuals %
Beginning Fund Balance 11,925,656 11,304,191 95% 5,742,743 6,107,998 106%
I
Resources over Requirements (8,110,517) (5,196,193) (1,933,168) (88,660)
I I I
Net Transfers - In (Out) - -
I I i
TOTAL FUND BALANCE $ 3,815,139 $ 6,107,998 160% ; $ 3,809,575 $ 6,019,338 158% ;
A Budget estimate is based on claims which are difficult to predict
B Amounts are paid 1 month in arrears
Projection % $ Variance
26,697,663 100% B
4,287,997 100% B
I I 1
o
1,415,279 100% B , I
186,274 100% ° B
32,587,213 100% ;
Projection % $ Variance
6,107,998 106% 365,255�
I I I
�
(1,718,298) 214,870� I I
e � e
$ 4,389,699 115% ; $580,124:
o`'�3
SESC0& Budget to Actuals Report
911 - Fund 705 and 710 50.0%
FY24 YTD December 31, 2023 (unaudited)
Year Complete
Fiscal Year 2023 1
Fiscal Year 2024
RESOURCES
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Property Taxes - Current Yr
10,402,834
10,493,711 101% a
10,932,000
10,254,624
94% _
11,001,603 101% =
69,603: A
Telephone User Tax
1,668,000
1,881,374 113% i
1,827,530
503,662
28%
1,827,530 100% s
B
Interest on Investments
67,515
237,842 352% s
312,321
194,110
62% a
384,529 123%
72,208
Police RMS User Fees
237,221
244,437 103%
244,435
-
0% a
244,435 100%
C
Contract Payments
153,292
167,764 109% a
167,765
30,250
18%
167,765 100%
User Fee
140,445
146,863 105% m
148,820
5,325
4%
148,820 100%
Data Network Reimbursement
120,874
158,228 131% I
145,852
531
0% !
145,852 100%
State Reimbursement
810,000
622,177 77% a
93,000
31,500
34%
93,000 100%
D
Property Taxes - Prior Yr
80,000
90,291 113%
90,000
70,661
79%
90,000 100%
Property Taxes - Jefferson Co.
39,497
38,104 96%
40,500
38,352
95%
40,500 100%
Miscellaneous
25,000
40,191 161% ;
32,100
8,429
26%
32,100 100%
TOTAL RESOURCES
13,744,678
14,120,981 103% ;
14,034,323
11,137,444
79% ;
14,176,134 101% ;
141,811:
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Personnel Services
8,606,196
7,891,350
92%
9,032,045
4,066,926
45%
8,477,752 94%
554,293, E
Materials and Services
4,088,201
3,151,149
77% '
4,250,715
1,834,911
43%
4,230,715 100%
20,000!
Capital Outlay
5,015,100
2,347,522
47%
1,831,000
746,622
41%
1,851,000 101%
(20,000)
TOTAL REQUIREMENTS
17,709,497
13,390,020
76% ;
15,113,760
6,648,459
44%
14,559,467 96% ;
554,293:
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers In 1,750,000 1,750,000 100% 1,950,000 - 0% 1,950,000 100%
Transfers Out (1,809,900) (1,809,900) 100% (1,950,000) - 0% (1,950,000) 100%
TOTAL TRANSFERS (59,900) (59,900) 100%
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Projection
%
$ Variance
Beginning Fund Balance
12,950,799
12,722,890 98%
13,202,343
13,393,950 101%
13,393,950
101%
191,607-
Resources over Requirements
i
(3,964,819)
730,961
o
(1,079,437)
4,488,985
is
(383,333)
696,104
Net Transfers - In (Out)
(59,900)
(59,900)
-
-
TOTAL FUND BALANCE
$ 8,926,080
$ 13,393,950 150% ;
$ 12,122,906
$ 17,882,935 148% ;
$ 13,010,617
107% ;
$887,711:
A Current year taxes received primarily in November, February and May
B Telephone tax payments are received quarterly
C Invoices are mailed in the Spring
D State GIS reimbursements are received quarterly
E Projected Personnel savings based on FY24 average vacancy rate of 8.8%
Brenda Fritsvold
From: _ Jen Patterson
Sent: Monday, January 22, 2024 3:44 PM
To: Nick Lelack; Whitney Hale; Erik Kropp
Cc: Brenda Fritsvold; Tania Mahood
Subject: Letters of Support for Board Consideration
Attachments: Deschutes County - Letter of Support - COIC Application To Business Oregon for
BTAP.docx; Deschutes County Comissioners - HOC CDS Support Letter to
Congressional Delegation.pdf; Deschutes County Comissioners - HOC CDS Support
Letter to State Legislature.pdf
Bcc BOCC
Good Afternoon,
On Wednesday, January 24, 1 will be bringing three letters of support to the Board under "Other Items",
for Board consideration. I have attached the letters for your review and highlighted below each request.
1. COIC application to Business Oregon's Broadband Technical Assistance Program (BTAP) Grant
a. Each county is eligible to apply for up to $150,000 -pending final budget review COIC
expects to request most or all of that amount on behalf of Deschutes County
b. The Board approved COIC to apply for this grant request in July, it took longer than
expected for the grant application process to open
2. Heart of Oregon Corps is requesting $3 million in Congressionally Directed funding in support of
their new campus under development
3. Heart of Oregon Corps is requesting $3 million from the State Legislature in support of their new
campus under development
Thanks,
Jen
Jen Patterson I Strategic Initiatives Manager
Pronouns: She/Her
Tel: (541) 388-6654
January 24, 2024
RE: Support for COIC's application to Business Oregon's Broadband Technical Assistance Program Grant
Attn: Oregon Broadband Office
To Whom it May Concern,
Deschutes County has authorized and strongly supports COIC applying to the Broadband Technical
Assistance Program (BTAP) on the County's behalf as part of a shared region -wide application for
Central Oregon. This project will provide the necessary planning for broadband service infrastructure.
As a region with a large swath of rural areas, access to reliable and affordable broadband is critical to
ensuring that our residents and businesses have access to critical services to help our community
thrive. Many homes lack connectivity and broadband helps to contribute to our community well-being
and economic growth. This application will help prepare the County and our partners to tap into
infrastructure funding by providing the necessary planning and technical assistance required to secure
broadband dollars.
The County recognizes the need to prepare and increase our capacity to be competitive for future
capital funding opportunities aimed at increasing broadband service to unserved and underserved
areas of our County and across the region. This program will support the County in leveraging the work
accomplished in the County's Broadband Needs Assessment and Strategic Plan, which was completed
in June 2023. Unfortunately, implementation of that work had to stop due to a lack of funding. It is
critical to restart and expand on this work to close the digital divide in our region. With funding, we will
be able to continue to implement our strategic planning and support our regional Internet Service
Providers to conduct preliminary engineering and secure grant funding to close the digital divide.
The County is committed to providing staff time to coordinate with COIC and other key stakeholders
and partners across the region to move this project forward. With COIC and our partners, we share the
goal of developing reliable broadband infrastructure for creating a prosperous and resilient Oregon.
Thank you for your consideration of our application.
The Deschutes County Board of Commissioners
Patti Adair Anthony Debone Phil Chang
Chair Vice Chair Commissioner
1300 NW Wall Street Bend, Oregon 97703
(541) 388-6572 board@deschutes.org (i) www.deschutes.org
C.X\ S c0
4v
4 BOARD OF COUNTY COMMISSIONERS
January 24, 2024
RE: Support for Heart of Oregon Corps Campus Campaign's Congressionally Directed Spending Request
Dear Senators Wyden and Merkley and Representatives Chavez-DeRemer and Bentz,
We are writing in support of the Heart of Oregon Corps Campus Campaign request for a $3 million
Federal Congressional Directed Spending Allocation.
Heart of Oregon Corps has been a vital part of the Central Oregon Community for over 20 years,
providing vocational training and continuing education to young adults ages 16-24. Through their
WORK, EARN, LEARN model of their six programs, they strive to create pathways out of poverty for
youth and encourage their self-sufficiency.
Their new campus under development in Redmond, Oregon will not only enhance Heart of Oregon
Corps operations as an organization, but it will also greatly increase the breadth and richness of the
workforce development programs offered to youth in our community. Consolidating Heart of Oregon
Corps resources into a centralized hub will create a youth centered campus that not only meets the
needs of the program, but it will also provide a connective campus atmosphere for youth on a
workforce trajectory, similar to their counterparts who go into higher education.
We support this Congressional Directed Spending request and strongly encourage your support of this
important project.
Thank you for your consideration,
The Deschutes County Board of Commissioners
Patti Adair Anthony DeBone Phil Chang
Chair Vice Chair Commissioner
1300 NW Wall Street Bend, Oregon 97703
�� (5,11) 388-6572 board@deschutes.org ®www deschutes.org
January 24, 2024
RE: Support for Heart of Oregon Corps Campus Campaign State Legislature Request
Dear Senator Knopp, and Representatives Kropf, Levy, and Breese -Iverson,
We are writing in support of the Heart of Oregon Corps Campus Campaign request for $3 million from
the Oregon State Legislature.
Heart of Oregon Corps has been a vital part of the Central Oregon Community for over 20 years,
providing vocational training and continuing education to young adults ages 16-24. Through their
WORK, EARN, LEARN model of their six programs, they strive to create pathways out of poverty for
youth and encourage their self-sufficiency.
Their new campus under development in Redmond, Oregon will not only enhance Heart of Oregon
Corps operations as an organization, but it will also greatly increase the breadth and richness of the
workforce development programs offered to youth in our community. Consolidating Heart of Oregon
Corps resources into a centralized hub will create a youth centered campus that not only meets the
needs of the program, but it will also provide a connective campus atmosphere for youth on a
workforce trajectory, similar to their counterparts who go into higher education.
We support this request and strongly encourage your support of this important project.
Thank you for your consideration,
The Deschutes County Board of Commissioners
Patti Adair Anthony DeBone Phil Chang
Chair Vice Chair Commissioner
1300 NW Wall Street Bend, Oregon 97703
Q` (541) 388-6572 board@deschutes.org ®wwwdeschutes.org