2024-85-Minutes for Meeting February 26,2024 Recorded 4/2/2024Oy`'�vt E S coG2<
BOARD OF
i COMMISSIONERS
1300 NW Wall Street, Bend, Oregon
(541) 388-6570
Recorded in Deschutes County OJ2024-85
Steve Dennison, County Clerk
Commissioners' Journal 04/02/2024 9:18:57 AM
2024-85
BOCC MEETING MINUTES
1:00 PM MONDAY February 26, 2024 Barnes & Sawyer Room
Live Streamed Video
Present were Commissioners Patti Adair, Tony DeBone and Phil Chang. Also present were
County Administrator Nick Lelack; County Counsel David Doyle; Assistant Legal Counsel Kim Riley; and
BOCC Executive Assistant Brenda Fritsvold.
1 his meeting was audio and video recorded and can be accessed at the Deschutes County
Meeting Portal webpage www.deschutes.org/meetings.
CALL TO ORDER: Chair Adair called the meeting to order at 1:00 p.m.
CITIZEN INPUT:
• Dorinne Tye said one recent day when she and her family were outside in their yard,
they were harassed by private planes operating out of the Bend Municipal Airport.
Adding that her dog recently died of cancer as did a neighbor of hers, she said flight
schools are for the wealthy and their operations negatively affect others who live in
proximity to airports.
• Jeff Hubley shared his support for allowing recreational vehicles (RVs) as residential
dwellings, explaining his desire to live on a tiny house on rural land in Deschutes
County. Although the Planning Commission had concerns and voted to recommend
against implementing this proposal, he believed there are benefits that would be
realized. Hubley concluded that many people cannot afford the high cost of housing
in Bend.
BOCC MEETING FEBRUARY 26, 2024 PAGE 1 OF 4
Commissioner Chang said because the State authorizes leasing space on residential
property to RVs which are registered with the Department of Motor Vehicles, this
allowance may not extend to tiny homes such as the one owned by Hubley.
AGENDA ITEMS:
1. Memorandum of Understanding with COIC for the Coordinated Houseless
Response Office
Deputy County Administrator Erik Kropp said this item will return to the Board
for action at a future meeting.
The Board convened as the Governing Body of the Sunriver Service District.
2. Sunriver Service District Management Agreement Updates
Jim Fister, Board Chair of the Sunriver Service District (SSD), presented proposed
changes to the management agreement between the Governing Body of the SSD,
the SSD Managing Board ("SSD Board"), and the Sunriver Owners Association
(SROA). The proposed changes would affect who is eligible to serve on the SSD
Board, and would also stipulate that the SSD Board Position 1 member who
represents the Sunriver Owners Association cannot serve as an officer of the SSD
Board.
Fister reviewed the other proposed changes to the sections governing Board
terms and appointments, including a new requirement that any person
nominated to the SSD Board must undergo a criminal and conflict of interest
background investigation. In addition, it's proposed that membership on the SSD
Board be expanded beyond Sunriver property owners to allow representatives of
businesses in the District to serve on the Board.
Dave Doyle, County Counsel, confirmed there is no legal mandate that the SSD
Board have a position designated for a representative from SROA.
On another subject, Fister shared an update on the progress of the public safety
building which is on schedule to be completed in January of 2025.
The Board reconvened as the governing body of Deschutes County.
3. Treasury Report for January 2024
Bill Kuhn, County Treasurer, presented the Treasury Report for)anuary 2024,
including a high-level economic overview.
BOCC MEETING FEBRUARY 26, 2024 PAGE 2 OF 4
4. Finance Report for January 2024
Robert Tintle, Chief Financial Officer, presented the Finance Report for January
2024.
5. Deschutes County's Fiscal Year 2025 Goals and Objectives
Jen Patterson, Strategic Initiatives Manager, reviewed the Board's FY 2024 goals
and objectives, explaining that these are used to inform performance measures
and budget development. She asked if the Board wishes to change any of these
for 2025.
Saying that the language pertaining to the pandemic response seems dated,
Commissioner DeBone suggested asking Health Services how to revise this to be
more current. Commissioner Chang said the County should continue efforts to
be prepared for possible future health concerns that may arise.
The Board was in consensus to modify the language pertaining to recruitment
and retention initiatives.
Commissioner Adair said students need support and assistance towards gaining
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a solid education, io I, and s ude Il absentee I ee IJI 11 S 0u lu LJ%_ auUI G.)J Gad. ..;I IQ. auGdG U a IUL
a behavioral health facility is also needed.
Commissioner Chang spoke to inadequate childcare capacity in the region and
the large number of students who are homeless.
Patterson indicated she will bring back draft edits as discussed.
OTHER ITEMS:
Peter Gutowsky, Community Development Director, sought direction
regarding the current recruitment to fill the vacant at -large position on the
Planning Commission. The Commissioners decided to each select two
candidates to interview.
County Administrator Nick Lelack said the County will sponsor a table at the
annual REDI luncheon on April 111n
Commissioner DeBone referred to emails received regarding amendments to
HB 4002, which relates to Measure 110. Commissioner Adair reported that
District Attorney Stephen Gunnels has indicated his support for the
amendments as currently worded.
BOCC MEETING FEBRUARY 26, 2024 PAGE 3 OF 4
Commissioner Adair reported a meeting with Congressman Bentz last Friday
and homeowners in the China Hat area who are concerned about their lives
and property. Congressman Bentz agreed this situation presents a public
safety issue and requires efforts to increase safety.
A break was announced at 2:42 pm. The meeting resumed at 2:45 pm.
EXECUTIVE SESSION:
At 2:45 pm, the Board recessed into Executive Session under ORS 192.660 (2) (h) Litigation.
At 2:54 pm, the Board exited Executive Session with no action taken.
ADJOURN:
Being no further items to come before the Board, the meeting was adjourned at 2:54 pm.
DATED this day of aYC 2024 for the Deschutes County Board of
Commissioners.
PATTI ADAIR, CHAIR
ATTEST:
ANTHONY DEBONE, VICE CHAIR
RECORDING SECRETARY
PHIL CHANG, CO MISSIONER
BOCC MEETING FEBRUARY 26, 2024 PAGE 4 OF 4
�vIES C()
o� G2< BOARD OF
COMMISSIONERS
BOARD OF COUNTY COMMISSIONERS MEETING
1:00 PM, MONDAY, FEBRUARY 26, 2024
Barnes Sawyer Rooms - Deschutes Services Building - 1300 NW Wall Street - Bend
(541) 388-6570 1 www.deschutes.org
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
citizen input@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
allnMiar) via rmmni itar nhnna nr nthar virti i; l maanc
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.
OKI 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@ddeschutes.�.
Time estimates: The times listed on agenda items are estimates only. Generally, items will be heard in
sequential order and items, including public hearings, may be heard before or after their listed times.
CALL TO ORDER
CITIZEN INPUT: Citizen Input may be provided as comment on any topic that is not on the
agenda.
Note: In addition to the option of providing in -person comments at the meeting, citizen input comments
may be emailed to citizeninput@deschutes.org oryou may leave a brief voicemail at 541.385.1734.
AGENDA ITEMS
1.
1:00 PM
2.
1:10 PM
3.
1:35 PM
4.
1:50 PM
C,.
�: 1v Pi"vi
OTHER ITEMS
Memorandum of Understanding with COIC for the Coordinated Houseless
Response Office
Sunriver Service District Management Agreement Updates
Treasury Report for January 2024
Finance Report for January 2024
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Descl Iu es %Coul Ily s rlJla' 1 ea1 LVL.I L7VQIJ Q1-1 UA vujcCuvCs-
These can be any items not included on the agenda that the Commissioners wish to discuss as part of
the meeting, pursuant to ORS 192.640.
EXECUTIVE SESSION
At any time during the meeting, an executive session could be called to address issues relating to ORS
192.660(2)(e), real property negotiations; ORS 192.660(2)(h), litigation; ORS 192.660(2)(d), labor
negotiations, ORS 192.660(2)(b), personnel issues; or other executive session categories.
Executive sessions are closed to the public, however, with few exceptions and under specific guidelines,
are open to the media.
6. Executive Session under ORS 192.660 (2) (h) Litigation
ADJOURN
February 26, 2024 BOARD OF COUNTY COMMISSIONERS MEETING Page 2 of 2
T ES C0G2
BOARD OF
COMMISSIONERS
MEETING DATE: February 26, 2024
SUBJECT: Memorandum of Understanding with COIC for the Coordinated Houseless
Response Office
RECOMMENDED MOTION:
Move approval of County Administrator signature of Document No. 2024-182, a
Memorandum of Understanding with COIC to provide operational staffing for the
Coordinated Houseless Response Office.
BACKGROUND AND POLICY IMPLICATIONS:
The Board of County Commissioners and Coordinated Houseless Response Office (CHRO)
S innnrt mnxiina nnaratinnal nvarcivht of the C•HRn to the Central Oregon
Intergovernmental Council (COIC).
The attached MOU outlines COIC's role in providing this oversight as well as Deschutes
County's ongoing role with CHRO. Under the MOU, COIC will provide the staffing for CHRO
and Deschutes County will continue its role as grant recipient.
BUDGET IMPACTS:
N/A.
ATTENDANCE:
Erik Kropp, Deputy County Administrator
NATED HOUSELESS RESPONSE OFFICE
:MORANDUM OF UNDERSTANDING
Between
Deschutes County and COIC
t�eschutes County Document 2024-182)
This Memorandum of Understanding ("MOU") is entered into between Deschutes
County ("County') and the Central Oregon Intergovernmental Council ("COIC"), each
a "party' and referred to collectively as the "parties" in this MOU, for the purpose of
working jointly to support the Coordinated Houseless Response Office.
RECITALS
A. Deschutes County ("County") and the cities of Bend, La Pine, Redmond and
Sisters (collectively, the "Cities") entered into a Revised Intergovernmental
Agreement dated November 30, 2023 (the "IGA") to support a joint effort to
implement FIB 4123 and establish the Coordinated Houseless Response Office
("CHRO"). The IGA includes language that the County and Cities support the
structure of the Central Oregon Intergovernmental Council providing
operational staffing for the CHRO.
B. County and COIC enter into this MOU to memorialize their individual
commitments to support the CHRO.
AGREEMENT
A. Effective Date and Duration: this MOU is effective on the date signed by both
Parties. The MOU shall remain in effect until June 30, 2027, unless extended
by both Parties or terminated as provided in Section K.
B. COIC agrees to:
1. Provide operational staffing for the CHRO and assist with the execution
of the deliverables required by HB4123 and directed by the CHRO Board
to:
Provide high-level coordination, centralized communication, and
strategic visioning;
Identify opportunities to more effectively leverage existing funds
and access new resources; and,
Create a more equitable, accessible, and responsive system for
residents experiencing homelessness.
2. Hire the appropriate staff to deliver on roles and responsibilities outlined
in HB4123 and this MOU and expand capacity through hiring and
Page 9 of 5
Document # 2024-182
management of staff or the hiring of consultants with CHRO Board
approval.
3. Work with the County and Cities to align state, county, and city
resources to implement the Coordinated Houseless Response Office 5-
Year Strategic Plan (including sustainable funding for the CHRO beyond
the HB 4123 two-year grant fund).
4. Support community partners in strengthening and streamlining service
provision and affordable housing development and supports under a
shared set of principles, priorities, and strategies.
5. Continued support of the coordinated homeless response system that
consists of, at a minimum:
• An Oversight Board, also known as the Governing Board or
CHRO Board of Directors ("Board"), comprised of one elected
official from the County, one from each of the Cities and one non-
voting member appointed from Neighborimpact (representing the
Community Action Agency) and the Homeless Leadership
Coalition (representing the Continuum of Care);
• An Advisory Committee comprised of 12-16 members appointed
by the Board as outlined in CHRO Board By Laws (attachment to
AL_ Revised iGA);
• Plans for coordination with any local Continuum of Care (CoC)
receiving funding under 24 C.F.R. part 578; and,
• Point of contact for the office.
6. Provide staffing capacity and support to assist the CHRO Board with the
implementation of the CHRO's 5-Year Strategic Plan and support
continuous improvement of the plan to achieve its mission.
7. Provide Deschutes County and the CHRO Board a quarterly written
update on progress implementing the CHRO 5-Year Strategic Plan, and
meet with the CHRO Board by December 31 of each year to provide a
report addressing at minimum the following:
• Successes with COIC's role managing the CHRO;
Improvements needed with COIC's role managing the CHRO;
• Suggested adjustments and/or changes for COIC and/or CHRO;
and,
• Any difficulties or barriers preventing the successful achievement
of the outlined shared goals.
Page 2 of 5 Document # 2024-182
8. Quarterly, send an invoice to the County setting forth the fee and include
a detailed summary of the work performed during the quarter including
breakdown of internal services cost. County shall review all submitted
invoices promptly and shall pay all undisputed amounts within 30 days of
County's receipt of the invoice.
C. Deschutes County agrees to:
1. Continue being the grant recipient, maintaining its responsibility of
managing the $1 million allocated funding and additional state funding
for the program, if any, and reporting to the state. Deschutes County will
pay COIC its full cost of operating the CHRO until the $ 1 million of state
grant funds have been expended. Once the $ 1 million of state grant
funds have been fully expended, the Cities and County intend to ensure
that the office continues to be funded as required by HB4123 — a
minimum of five -years since the CHRO's inception on December 7,
2022.
2. On a quarterly basis, pay COIC for the full cost of operating the CHRO
and supporting the CHRO Board, Advisory Committee and any other
CHRO related directives. Expenses to be reimbursed will include
allocated wages, benefits and all associated payroll expenses for all
emploi,..,.,,,� #1,. + r#iron+' i Worlr nr► r Pr) nhiertives rdurinrn the nuarter
yees it taa un Vo%,Ll r 1 n Wig yr r w vw.� va....... wJ. .j ,
and the cost of the COIC internal services team such as
communications, data, and/or administrative staff assigned for services
listed in section B, along with all material and service costs incurred to
support CHRO an amount not to exceed $400,000 annually. if the cost
to support the CHRO exceeds $400,000 annually, COIC and Deschutes
County will meet to discuss budget updates before incurring
expenditures over $400,000 annually.
D. Under the terms of this agreement, COIC will not provide direct services such
as housing and/or perform public agency camp removal.
E. Retention of Records. All parties to this MOU shall maintain current financial
records in accordance with Generally Accepted Accounting Principles (GAAP).
Parties agree to maintain and retain all financial records, supporting
documents, statistical records and all other records pertinent to this MOU
during the term of this MOU and for a minimum of three (3) years after the
expiration or termination date of this MOU or until the resolution of all audit
questions, investigations or claims, whichever is longer, in accordance with
Oregon law.
Page 3 of 5 Document # 2024-182
F. Audits and Investigations. The County, either directly or through a designated
representative, may conduct financial and performance audits, investigations,
and/or review of the billings and products or services of CHRO at any time in
the course of the MOU and during the records retention period listed above.
Audits shall be conducted in accordance with generally accepted auditing
standards as promulgated in Government Auditing Standards by the
Comptroller General of the United States Government Accountability Office.
G. Access to Information. The County may examine, audit, investigate, review
and/or copy books, documents, papers, and records relating to CHRO at any
time during the records retention period listed above upon reasonable notice.
Copies of applicable records shall be made available upon request. The County
may also interview employees upon reasonable notice.
H. Public Records Requests. In the event of a public record request, COIC is
considered custodian of the public records of CHRO. To the extent more than
one public body is the custodian of a given record, those bodies shall consult to
determine whether the record may be exempt from disclosure.
Insurance. COIC shall maintain Commercial General Liability insurance with a
combined single limit of not less than $1 million per single claimant and incident
and $2 million for all claimants arising from a single limit. Commercial General
Liability insurance includes coverage for personal injury, bodily injury,
advertising injury, property damage, premises, operations, products, completed
operations and contractual liability. The insurance coverages provided for
herein must be endorsed as primary and non-contributory to any insurance or
self-insurance of County, its officers, employees or agents. Each such policy
obtained by COIC shall provide that the insurer shall defend any suit against
the named insured and the additional insureds, their officers, agents, or
employees, even if such suit is frivolous or fraudulent.
The Commercial General Liability policy shall be endorsed to name Deschutes
County, its officers, agents, employees and volunteers as an additional insured.
The additional insured endorsement shall not include declarations that reduce
any per occurrence or aggregate insurance limit. COIC shall provide additional
coverage based on any outstanding claim(s) made against policy limits to
ensure that minimum insurance limits required by the County are maintained.
The additional insurance protection shall extend equal protection to County as
to COIC or subcontractors and shall not be limited to vicarious liability only or
any similar limitation. To the extent any aspect of this Paragraph shall be
deemed unenforceable, then the additional insurance protection to County shall
be narrowed to the maximum amount of protection allowed by law.
COIC shall maintain automobile liability insurance with a combined single limit
of not less than $1 million.
COIC shall provide workers' compensation coverage for all subject workers.
Page 4 of 6 Document # 2024-182
Indemnification: To the fullest extent permitted under applicable law, each Party
will defend, indemnify, and hold the other Party and the other Party's
Representatives harmless for, from, and against all claims, actions,
proceedings, damages, liabilities, injuries, losses, and expenses of every kind,
whether known or unknown, including, without limitation, attorney fees and
costs, resulting from or arising out of the party's breach and/or failure to
perform the party's representations, warranties, covenants, and/or obligations
contained in this Agreement. Each party's indemnification obligations provided
under this Section will survive the termination of this Agreement.
K. Severability: If any provision of this MOU is held illegal or unenforceable in any
respect, the remaining provisions remain in full force and effect to the extent
possible.
L. Termination: either party may terminate this agreement with 90 days prior
written notice to the other party. If this Agreement is terminated prior to the end
of the agreement period, COIC shall be reimbursed for all work completed
through the termination date.
M. Relationship. Each party is an independent contractor of the other Party. This
MOU does not create a joint venture and/or agency relationship between the
Parties. No Party has the authority to bind the other Party or represent to any
person that a Party is an agent of the other Party.
N. Applicable Law; Venue; Attorney Fees. This MOU will be construed, applied,
and enforced in accordance with the laws of the State of Oregon. Any action or
proceeding arising out of this MOU will be litigated in courts located in
Deschutes County, Oregon. Each Party consents and submits to the
jurisdiction of any local, state, or federal court located in Deschutes County,
Oregon. With respect to any dispute relating to this MOU, each party shall bear
its own costs and attorney fees.
DESCHUTES COUNTY CENTRAL OREGON INTER-
GOVERNMENTAL COUNCIL
By:
Title:
Date:
Page 5 of 5
By:
Title:
Date:
Document # 2024-182
E S COG2a
MEETING DATE: February26, 2024
SUBJECT: Sunriver Service District Management Agreement Updates
BACKGROUND AND POLICY IMPLICATIONS:
The Board of the Sunriver Service District (SSD) is proposing changes to the Management
Agreement between the Governing Body of the SSD, the SSD Managing Board, and the
Sunriver Owners Association as detailed in the attached materials.
The proposed changes would affect who is eligible to serve on the SSD Board, and would
also stipulate that the SSD Board member who represents the Sunriver Owners Association
cannot serve as an officer of the SSD Board. Other proposed changes are to the sections
governing Board terms and appointments, and other miscellaneous edits.
BUDGET IMPACTS:
None
ATTENDANCE:
Jim Fister, Board Chair, Sunriver Service District
Mindy Holliday, Board Administrator, Sunriver Service District
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As Amended by Document No. 2021-975
RESTATED SUNRIVER SERVICE DISTRICT MANAGEMENT AGREEMENT
Document No. 2018-695
PARTIES: The parties to this Restated Agreement are: (1) the Governing Body of the Sunriver
Service District, a duly formed county service district; (2) the Sunriver Service District Managing
Board, and (3) the Sunriver Owners Association.
1. Effective Date and Termination Date. The effective date of this agreement shall be
(agreed start date) or the date on which each party has signed this
Agreement, whichever is later. This agreement is a successor/replacement agreement to
the original Sunriver Service District Management Agreement, Document No. 2002-147,
as amended, and upon execution of this agreement, Document No. 2002-147, as
amended shall become void. Unless earlier terminated as provided below, this Agreement
shall automatically renew in the manner provided for in Section 13.
2. Purpose. The Sunriver Service District ("District") was formed on June 26, 2002, pursuant
to ORS 451.410, et sea, for the purpose of acquiring, constructing, maintaining and
operating services et out beio'vr. The District Shall continue to be managed and
operated by a Managing Board which shall have the authority and duties as set out in this
Agreement.
3. Debt Limitation. This agreement is expressly subject to the debt limitation of Oregon
counties set forth in Article XI, Section 10, of the Oregon Constitution, and is contingent
upon funds being appropriated. Therefore, any provisions herein, which would conflict
with law, are deemed inoperative to that extent. Additionally, the District Managing Board
shall not incur any debt unless authorized by this agreement or the District Governing
Body.
4. Structure. The District Governing Body is comprised of the Board of County
Commissioners of Deschutes County, Oregon ("BOCC"). The District Governing Body
has delegated, pursuant to a Memorandum of Understanding, the operation of the District
to the District Managing Board (hereinafter, the "District Managing Board"). The District
Managing Board, as agent for and acting on behalf of the District Governing Body, shall
have the duties and authority as set out in this Agreement.
5. District Managing Board.
Composition. The District shall be managed and operated by the District Managing
Board. The District Managing Board shall consist of seven members, as follows:
Page 1 of 12 - SUNRIVER SERVICE DISTRICT MANAGEMENT AGREEMENT —
DOCUMENT NO.2018-695
1) Official Positions
Position 1:
Current Sunriver Owners Association Board member or
board designee.
Position 2:
District property owner. registered district elector, or
business owner representative within the district bounds.
Position 3:
District progertv owner.
registered district elector, or business owner
representative within the district bounds.
Position 4:
Sunriver pFeperty owner. District property owner.
registered district elector, or business owner
representative within the district bounds.
Position 5:
District progertv owner.
registered district elector, or business owner
representative within the district bounds.
Position 6:
District property owner.
registered district elector, or business owner
representative within the district bounds.
Position 7:
District progertv owner.
registered district elector, or business owner
representative within the district bounds.
2) Sunriver Owners Association ("Association") board members shall not hold
a majority of the positions on the District Managing Board, nor shall any such
member serve in any officer positionasVGhaiFpf the District Managing Board.
3) Ex-Officio Position. In addition to the above -designated positions there may be
an ex-officio position held by a Deschutes County official. The ex-officio position shall
be appointed by and serve at the pleasure of the District Governing Body and shall
be a non -voting position.
4) Two members of the District Managing Board or the District Managing Board's
designee shall be members of the Deschutes County 911 User Board.
5) Officers. The Chair, Vice Chair and Treasurer of the District Managing Board
shall be selected in accordance with the District Bylaws.
6) A District Administrator may alse be designated and employed by the District
Managing Board.
Term. Each member of the District Managing Board shall serve for a term of three years.
Terms shall begin on September 1st and expire on August 31It of the ending year. A
member shall serve for no more than two consecutive full terms. Partial terms are not
counted as part of the two consecutive term limitation. Positions 1 and 2 members must
be current members of the Association's board at the time of their appointment to the
District Managing Board or otherwise assigned by the Association board as a
representative. If either such member's service on the Association's board terminates
prior to the expiration of their term on the District Managing Board, their term on the
District Managing Board shall terminate at the same time as the termination of their term
Page 2 of 12 - SUNRIVER SERVICE DISTRICT MANAGEMENT AGREEMENT —
DOCUMENT NO. 2018-695
Commented [11: Change to officer, they can be board
I members, but not hold ChairfVCrreasurer positions.
on the Association board unless otherwise voted by the Association board to continue.
Position 1 candidates will be referred to the District Managing Board for suitable
screening prior to the District Managing Board recommending their appointment to the
Governing Body
Appointments. The District Managing Board, except the ex-officio position, shall be
appointed by the District Governing Body after reviewing recommendations by the
Asseeiaiie+athe District Managing Board. When a vacancy on the District Managing
Board occurs, the managing board shall convene a group made up of no fewer than
three district property owners to recommend suitable candidates to the Managing Board.
The Managing Board will make recommendations to the Governing Body for approval.
Any nomination discussion shall include a criminal and conflict of interest background
investigation prior to approval. the GhaiF Of the District Managing Board and the president
foF the vaGaRt POSitieR(G). The AssOdatiGR president shall then GGRVey 66IGh information
for Gandidateg. The Mistrint will be advised of and allowed input in any proposed
d. Removal. Members of the District Managing Board shall serve at the pleasure of the
Governing Body and may be removed with or without cause by action of the Governing
body.
e. Compensation And Expenses. The District Managing Board members shall not be
entitled to receive any compensation attributable to service as amember of the District
Managing Board. A District Managing Board member may be reimbursed for any
expense which he or she incurs on behalf of the District Managing Board, provided such
expenditure is approved by the Chair of the District Managing Board and proper
voucher(s) supporting such expenditure is submitted to the Chair. All of the Chair's
expense reimbursement requests shall be submitted to the Vice Chair of the District
Managing Board.
f. Committees. The District Managing Board shall have the authority to appoint such
committees as in its discretion it deems necessary to assist the District Managing Board
and/or the District Administrator in the operation of District. The duties and powers of
such committees shall be determined by the District Managing Board.
g. Meetings. Each member of the District Managing Board, except ex-officio members, shall
have an equal vote in all District Managing Board decisions. The District Managing Board
shall hold regular meetings and may hold special meetings as necessary. A special
meeting may be called by the District Managing Board Chair or upon the request of any
three Board members. All meetings shall be held in accordance with the Bylaws of the
District and shall comply with applicable requirements set forth in ORS Chapter 192.
Administration. The District Managing Board is authorized to contract for administrative
services, leasing of District Facilities and employ an Administrator to manage the daily
operations of the District.
Page 3 of 12 - SUNRIVER SERVICE DISTRICT MANAGEMENT AGREEMENT —
DOCUMENT NO. 2018-695
Authority and Duties of Managing Board.
District Services. Upon the issuance of an order by the District Governing Body pursuant
to the provisions of ORS 451.485, and subsequent majority approval in a referendum
vote upon such an order pursuant to ORS 451.487, the District Managing Board may
acquire, construct, maintain, and operate any one or more of the following service
facilities:
Fire prevention and protection;
Security services provided by agreement;
Law enforcement services;
Emergency medical services, including ambulance services.
b. Association Recommendations. Nothing herein shall be construed so as to prevent either
the Association Managing Board, or any other owner of property or elector within the
District from initiating a recommendation to the District Governing Body either favoring
or opposing an order relating to the above listed services, and the District Governing
Body may by its own initiative request recommendations from the Association or other
members of the public
b. the ptilatiG;
Contracting.
The authority to create any of the above service facilities shall include the
authority to enter into agreements with necessary associations or public
agencies. Purchasing of facilities, materials and services shall be in compliance
with ORS Chapter 279, 279A, 279B, and 279C as applicable. All equipment,
facilities, and materials purchased with public funds shall remain public property
unless expended in the course of operation of the service facilities or disposed in
accordance with the applicable laws relating to the disposal of surplus property
of the district.
The District Managing Board shall have the authority to enter into agreements to
be completed within the respective fiscal year for financing in anticipation of tax
revenues or other funding sources.
Any lease, license, or other agreement with or sale or transfer ("agreement") to
the Association shall not be greater than the fair market value of the reasonable
cost for the agreement and must include an analysis by an independent third
party verifying the value and reasonableness of the agreement. The requirement
for a third -party analysis shall not, however, be required for any agreement
whereby: 1) the District provides services to the Association for the enforcement
of the homeowners' covenants, conditions and restrictions; or 2) the annual
amounts then being paid to or received by the District or Association are
increased or decreased by no more than ten (10) percent of the total of all
amounts paid pursuant to all agreements for the most recent fiscal year of the
District.
Financino Authority. The District Managing Board may obtain financing for any or all of
the service facilities by any method authorized by law including, but not limited to the
establishment of a tax base, the use of funds from a fund established under ORS 280.055
or ORS 451.540.
Page 4 of 12 - SUNRIVER SERVICE DISTRICT MANAGEMENT AGREEMENT
DOCUMENT NO. 2018-695
Formatted: Font color: Auto
Formatted: Justified, Indent: Left: 1.2", Hanging: 0.49",
Right: 0.89", Space Before: 0 pt, Line spacing: Multiple
0.96 li, Numbered + Level: 2 + Numbering Style: a, b, c,
. + Start at: 1 + Alignment: Left + Aligned at: 1.19" +
Indent at: 1.69"
e. Bylaws. The District Managing Board shall adopt Bylaws for the operation of the
District. The Bylaws shall be adopted by a two-thirds vote of the District Managing
Board.
f. Budgeting. The District Managing Board shall prepare a proposed fiscal year budget for
the District. The District Managing Board shall submit the proposed fiscal year budget
to the Deschutes County Budget Committee established pursuant to the requirements
of ORS 294.305 et seq.
g. Personnel. The District Managing Board may employ, evaluate and terminate
employees necessary for performing the services of each service facility. The District
Managing Board shall prepare and approve personnel standards and policies relating
to all employees. Further, the District Governing Board delegates the authority and
responsibility to the District Managing Board to establish personnel regulations for
employees of the District which shall substantially accomplish the general purposes of
ORS 242.702 to 242.824.
h. Purchasing. The District Managing Board may purchase, lease or otherwise contract
for equipment and supplies necessary for any service facility approved in the fiscal year
budget. The District Managing Board may enter into contracts to provide for financing
of needed equipment and supplies. The District Managing Board may not, however,
enter into any obligation to be performed under a subcontract unless such subcontract
provides for termination upon non -appropriation of funds by the District Governing
Body.
Liability Insurance. The District Managing Board shall maintain public liability insurance
coverage in an amount not less than the tort limits for public bodies as set out in
Oregon Tort Claims Act, ORS 30.260 et seq., naming the District, Governing Body, and
District Managing Board as insureds. If required pursuant to any agreement with the
Association, liability insurance purchased by the District Managing Board shall name
the Association as an additional insured. The District Managing Board shall also
maintain insurance covering the buildings, equipment and other tangible property,
either owned or leased, by District in an amount not less than replacement value.
Compliance with Budget and Public Records Laws. The financial transactions of the
District Managing Board shall be in compliance with the requirements of the local
budget laws and expenditure limitations contained in the laws of the State of Oregon.
As applicable and subject to lawful non -disclosure or redaction, records of the District
Managing Board shall be deemed public records in accordance with ORS Chapter 192.
k. Confidentiality. The District Managing Board shall not use, release or disclose any
information concerning any employee, client, applicant or person doing business with
the District for any purpose not directly connected with the administration of the District
Governing Body's or the District Managing Board's responsibilities under this
Agreement except upon written consent of the District Governing Body, and if
applicable, the employee, client, applicant or person. The District Managing Board
shall ensure that its agents, officers and subcontractors and District employees with
access to the District Governing Body and District Managing Board records understand
and comply with this confidentiality provision..
I. Drugs and Alcohol. The District Managing Board shall enforce a zero tolerance as to
dealing, possession, or use of drugs or alcohol by the District Managing Board or the
Page 5 of 12 - SUNRIVER SERVICE DISTRICT MANAGEMENT AGREEMENT —
DOCUMENT NO. 2018-695
District's employees, subcontractors and agents while performing work under this
agreement.
M. Expense Reimbursement. The District Managing Board shall enforce the Expense
Reimbursement Policies for each District Managing Board member, District employee
and contractor. Only expenses reasonably and necessarily incurred in the performance
of this agreement, an employee's employment or a contract shall be reimbursed.
Expenses reimbursed shall be at the actual cost incurred, including any taxes paid, and
shall not include any mark-up unless the mark-up on expenses is specifically agreed to
in the agreement. The cost of any contracted work approved in the agreement shall not
be marked up. The District Managing Board shall not pay for any time expended to
complete the documents necessary for reimbursement of expenses or for payment
under this agreement. The maximum amounts for certain reimbursable expenses are
set forth in Exhibit "1," attached hereto and by this reference incorporated herein.
n. Access to Records. The District Managing Board shall maintain fiscal records and all
other records pertinent to this Agreement.
All fiscal records shall be maintained pursuant to generally accepted accounting
standards, and other records shall be maintained to the extent necessary to
clearly reflect actions taken. All records shall be retained and kept accessible for
at least three years following the final payment made under the agreement or all
pending matters are closed, whichever is later. If an audit, litigation or other
action involving the agreement is started before the end of the three-year period,
the records shall be retained until all issues arising out of the action are resolved
or until the end of the three-year period, whichever is later.
2) The District Governing Body's authorized representatives shall have the right to
direct access to all of the District Managing Board's books, documents, papers
and records related to this Agreement for the purpose of conducting audits and
examinations and making copies, excerpts and transcripts. These records also
include licensed software and any records in electronic form, including but not
limited to computer hard drives, tape backups and other such storage devices.
The District Governing Body, the Secretary of State's Office of the State of
Oregon, the Federal Government, and their duly authorized representatives,
shall have license to enter upon the District Managing Board's premises to
access and inspect the books, documents, papers, computer software,
electronic files and any other records of the District Managing Board which are
directly pertinent to this Agreement for the purpose of making audits,
examinations, excerpts, copies and transcriptions.
The District Managing Board shall include this provision in any subcontracts.
Materials. At all times, the District Managing Board shall make reasonable efforts to use
recycled materials in the performance of work required under this agreement.
Compliance with provisions requirements of funding source and Federal and State laws
statutes rules regulations executive orders and policies. The District Administrator and
the District Managing Board shall comply with any requirements, conditions or limitations
arising under the terms of any grant funding source or required pursuant to any Federal
or State law, statute including all provisions in ORS 279, 279A, 279B, 279C, rule,
regulation, executive order and policy applicable to this agreement.
Page 6 of 12 - SUNRIVER SERVICE DISTRICT MANAGEMENT AGREEMENT —
DOCUMENT NO. 2018-695
Subcontractor. Any contracts that the District Administrator or District Managing Board
may authorize shall contain all pertinent requirements of this agreement; the District
Administrator and/or the District Managing Board shall be responsible for monitoring and
reviewing the performance of the contractor.
Authority and Duties of District Governing Body.
The District Governing Body shall provide, upon request of the District Managing Board,
the necessary auditing services for the service facilities at reasonable cost to the District
Managing Board.
The District Governing Body, acting as members of the Budget Committee required by
ORS 294.414, shall participate in the review and approval of the fiscal year budget, and
shall assume responsibility for compliance with all publication, notice and hearing
requirements for the budget process. The District Governing Body or its designee shall
also prepare and complete all necessary election filings and other requirements for any
tax base levy.
9. Accounting. The fiscal year of the District shall be the same as that established for Deschutes
County, Oregon.
10. Ownership of Work. All work of the District Managing Board that results from this Agreement
(the'Work Product") is the exclusive property of the District Governing Body.
11. Review. This Agreement shall be reviewed regularly (but not less than every three years) by
the District Managing Board and the District Governing Board. Modifications or amendments
to this Agreement may be proposed by the District Managing Board, electors of the District or
the District Governing Body. Such modifications or amendments will become effective only
upon the receipt of a two-thirds favorable vote by the District Governing Body.
12. The Managing Board shall provide the District Governing Body with periodic reports at
the frequency and with the information prescribed by the District Governing Body. Further, at
any time, the District Governing Body has the right to demand adequate assurances that the
services provided by the District Managing Board will be in accordance with this Agreement.
Such assurances provided by the District Managing Board shall be supported by
documentation from third parties.
13. Criminal and Conflict Background Investigations. The District Managing Board understands
that members of the District Managing Board and the District's employees are subject to periodic
criminal background investigations as well as conflict of interest discovery by the District
Governing Body and, if such investigations disclose criminal activity not disclosed by any
member, such non -disclosure shall constitute a material breach of this agreement and the District
Governing Body may terminate that District Managing Board member or employee effective upon
delivery of written notice to the Board Member or employee, or at such later date as may be
established by the District Governing Body. The District Managing Board shall include this
provision in each contract with District contractors.
14. Duration of Agreement. This Agreement shall be automatically extended from year to year on
the same terms and conditions, including modifications and amendments.
Page 7 of 12 - SUNRIVER SERVICE DISTRICT MANAGEMENT AGREEMENT
DOCUMENT NO. 2018-695
15. Early Termination. Notwithstanding Paragraph 14, this Agreement may be terminated as
follows:
a. Mutual Consent. District Governing Body and District Managing Board, by mutual
written agreement, may terminate this Agreement at any time.
b. Party's Convenience. District Governing Body or District Managing Board may terminate
this Agreement for any reason upon 30 days written notice to the other party.
C. For Cause. District Governing Body may also terminate this agreement effective upon
delivery of written notice to the District Managing Board, or at such later date as may be
established by the District Governing Body, if state laws, regulations or guidelines are
modified, changed or interpreted in such a way that the responsibilities may no longer be
delegated to the District Managing Board.
d. District Managing Board Default or Breach. The District Governing Body, by written notice
to the District Managing Board, may immediately terminate the whole or any part of this
agreement under any of the following conditions:
If the District Managing Board fails to provide services called for by this agreement
within the time specified or any extension thereof.
If the District Managing Board fails to perform any of the other requirements of
this agreement or so fails to pursue the work so as to endanger performance of
this agreement in accordance with its terms, and after receipt of written notice
from the District Governing Body specifying such failure, the District Managing
Board fails to correct such failure within 10 calendar days or such other period as
the District Governing Body may authorize.
16. Remedies. In the event of breach of this Agreement the parties shall have the following
remedies:
a. Termination under paragraphs 15 a. through c. above shall be without prejudice to any
obligations or liabilities of the District already reasonably incurred prior to such
termination. The District Managing Board may not incur obligations or liabilities after the
District Managing Board receives written notice of termination.
b. If terminated under 15 d. by the District Governing Body due to a breach by the District
Managing Board, the District Governing Body may pursue any remedies available at law
or in equity. Such remedies may include, but are not limited to, termination of this
agreement and declaration of ineligibility for the receipt of future agreement awards.
Additionally, District Governing Body may complete the work either itself, by agreement
with another contractor, or by a combination thereof.
C. In addition to the remedies in paragraph 15.b. for a breach by the District Managing
Board, the District Governing Body also shall be entitled to any other equitable and legal
remedies that are provided by law.
d. Neither the District Governing Body nor the District Managing Board shall be held
responsible for delay or default caused by fire, civil unrest, labor unrest, riot, acts of God,
or war where such cause was beyond reasonable control of District Governing Body or
the District Managing Board, respectively. The District Managing Board shall, however,
make all reasonable efforts to remove or eliminate such a cause of delay or default and
shall, upon the cessation of the cause, diligently pursue performance of its obligations
Page 8 of 12 - SUNRIVER SERVICE DISTRICT MANAGEMENT AGREEMENT —
DOCUMENT NO.2018-695
under this Agreement
e. The passage of the agreement expiration date (one year from the date of the signing of
this agreement) shall not extinguish or prejudice the District Governing Body's right to
enforce this agreement with respect to any default or defect in performance that has not
been cured.
17. District Managing Board's Tender upon Termination. Upon receiving a notice of termination
of this Agreement, the District Managing Board shall immediately cease all activities under this
Agreement, unless the District Governing Body expressly directs otherwise in such notice of
termination. Upon termination of this Agreement, the District Managing Board shall deliver to the
District Governing Body all documents, information, works -in -progress and other property that
are or would be deliverables had the agreement been completed. Upon the District Governing
Body's request, the District Managing Board shall surrender to anyone District Governing Body
designates, all documents, research, objects or other tangible things needed to complete the
work.
18. Waiver. The District Governing Body's delay in exercising, or failure to exercise any right,
power, or privilege under this agreement shall not operate as a waiver thereof, nor shall any
single or partial exercise or any right, power, or privilege under this agreement preclude any
other or further exercise thereof or the exercise of any other such right, power, or privilege. The
remedies provided herein are cumulative and not exclusive of any remedies provided by law.
19. Governing Law. This Agreement shall be governed by and construed in accordance with the
laws of the State of Oregon without regard to principles of conflicts of law. Any claim, action,
suit or proceeding (collectively, "Claim") between District Governing Body and the District
Managing Board members that arises from or relates to this Agreement shall be brought and
conducted solely and exclusively within the Circuit Court of Deschutes County for the State of
Oregon; provided, however, if a Claim must be brought in federal forum, then it shall be brought
and conducted solely and exclusively within the United States District Court for the District of
Oregon. The LIN Convention on international Sales of Goods will not apply.
pP�r•
20. Severability. If any term or provision of this Agreement is declared by a court of competent
jurisdiction to be illegal or in conflict with any law, the validity of the remaining terms and
provisions shall not be affected, -and the rights and obligations of the parties shall be construed
and enforced as if the Agreement did not contain the particular term or provision held invalid.
21. Anti -discrimination Clause. No person shall, on the grounds of race, color, creed, national
origin, sex, marital status, or age, suffer discrimination in the performance of this agreement
when employed by the District. The District Managing Board shall comply with Title VI of the
Civil Rights Act of 1964, with Section V of the Rehabilitation Act of 1973, and with all applicable
requirements of federal and state civil rights and rehabilitation statutes, rules and regulations.
Additionally, each party shall comply with the Americans with Disabilities Act of 1990 (Pub. L.
No. 101-336), ORS 659A.142, and all regulations and administrative rules established pursuant
to those laws. Further, District Managing Board shall not discriminate against minority -owned,
women -owned or emerging small businesses in awarding subcontracts.
22. Amendments. This agreement may not be waived, altered, modified, supplemented, or
amended in any manner except by written instrument signed by the District Governing Body
and the District Managing Board.
23. Merger Clause. The Memorandum of Understanding - Contract No. 2002-201, entered into in
2002 shall remain as a historic formation document, but is invalidated to the extent that any
provision in it conflicts with any provision in this Restated Agreement. Accordingly, and upon
Page 9 of 12 - SUNRIVER SERVICE DISTRICT MANAGEMENT AGREEMENT
DOCUMENT NO. 2018-695
signatures below, this Agreement constitutes the entire agreement between the parties. All
understandings and agreements between the parties and representations by either party
concerning this Agreement are contained in this Agreement. No waiver, consent, modification
or change in the terms of this Agreement shall bind the parties unless in writing signed by the
parties. Any written waiver, consent, modification or change shall be effective only in the
specific instance and for the specific purpose given.
24. Notice. Expect as otherwise expressly provided in this Agreement, any communications
between the parties hereto or notices to be given hereunder shall be given in writing by personal
delivery, facsimile, electronically, or mailing the same, postage prepaid, to District Managing
Board or District Governing Body at the address or number set forth below, or to such other
addresses or numbers as any party may hereafter indicate pursuant to this Section 23. Any
communication or notice so addressed and mailed shall be deemed delivered five (5) days after
mailing. Any communication or notice sent by facsimile shall be deemed delivered when the
transmitting machine generates receipt of the transmission. Any communication sent
electronically shall be deemed delivered, unless a notice to the sender indicating it was
undelivered. To be effective against District Governing Body, such facsimile transmission or
electronic transmittal must be confirmed by telephone notice to District Governing Body's
Administrator or Legal Counsel. Any communication or notice by personal delivery shall be
deemed delivered when actually given to the designated person or representative.
To District Governing BodV:
County Administrator
Deschutes County
1300 NW Wall St.
Bend, Oregon 97703
Courtesy copy to:
Sunriver Owners
Association
PO Box 3278
Sunriver, Oregon 97707
To District Managing Board:
PO Box 2108
Sunriver, Oregon 97707
Page 10 of 12 - SUNRIVER SERVICE DISTRICT MANAGEMENT AGREEMENT
DOCUMENT NO. 2018-695
25. Survival. All rights and obligations shall cease upon termination or expiration of this Agreement,
except for the rights and obligations set forth in Sections 7. k., n., o., p., 15-16, and 18-20.
Dates this of ,2018
BOARD OF COUNTY COMMISSIONERS
Acting as Governing Body for
Sunriver Service District
ANTHONY DeBONE, CHAIR
PHILIP. G. HENDERSON, VICE CHAIR
TAMMY BANEY, COMMISSIONER
ATTEST:
Recording Secretary
SUNRIVER SERVICE DISTRICT MANAGING BOARD
Chair Date
SUNRIVER OWNERS ASSOCIATION - Acknowledging Identified Status and
Designated Managing Board Positions
President
Uate
Page 11 of 12 - SUNRIVER SERVICE DISTRICT MANAGEMENT AGREEMENT —
DOCUMENT NO. 2018-695
EXHIBIT 1
SUNRIVER SERVICE DISTRICT MANAGEMENT AGREEMENT
Expense
Reimbursement
Travel and Other Expenses. (When travel and other expenses are reimbursed.)
a. The District Managing Board will reimburse Board members and employees for
expenses related to official business only. Reimbursement shall not exceed the current
government rates for mileage, meals, lodging and incidentals as per Deschutes County
policy.
b. Any exception to this reimbursement policy shall be approved by the District
Managing Board.
Page 12 of 12 - SUNRIVER SERVICE DISTRICT MANAGEMENT AGREEMENT —
DOCUMENT NO. 2018-695
BOARD OF
COMMISSIONERS
MEETING DATE: February 26, 2024
SUBJECT: Treasury Report for January 2024
ATTENDANCE:
Bill Kuhn, County Treasurer
DATE: February 26, 2024
TO: Board of County Commissioners
FROM: Bill Kuhn, Treasurer
SUBJECT: Treasury Report for January 2024
Following is the unaudited monthly treasury report for fiscal year to date (YTD) as of January 31, 2024.
Treasury and Investments
• The portfolio balance at the end of January was $328.9 million, a decrease of $6.7 million from December and a
increase of $10.6 million from last year (Jan 2023).
• Net investment income for January was $918.5K, approximately $38.7K less than last month and $357K greater
than January 2023. YTD earnings of $4,878,249 are $2,331,071 more than the YTD earnings last year.
• All portfolio category balances are within policy limits.
• The LGIP interest rate remained at 5.00% during the month of Janaury. Benchmark returns for 24-month and 36-
month treasuries are up from the prior month by 31 basis points and by 35 basis points respectively.
• The average portfolio yield is 3.32%, which improved over last month's average of 3.14%.
• The portfolio weighted average time to maturity is 1.05 years, down slightly from 1.10 in December 2023.
Portfolio Breakdown: Par VAJOe by Investment Type
Municipal Debt $
37,205,000
11.37/6
Corporate Notes
35,821,000
10.9%
Time Certificates
1,245,000
0.4%
U.S. Treasuries
114,300,000
34.7 %
Federal Agencies
90,600,000
27.5%
LGIP
10,827,030
3.3 %
First Interstate (Book Balance)
38,934,613
11.8%
Total Investments $
328,932,642
1HA
Total Portfolio: By Investment Type
First Interstate
Municipal Debt
Bank
11.3%
11.8%
Corporate Notes
10.9
LGIP
ime Certificates
3.3%
0.4 %
Federal Agencies
2755%
U. S. Treasuries
34.7 %
Portfolio by Broker
y $80
$60.3 $63.1
4 $60
$37.6 $39.0
$43.6
:E $40
$22.6
$20
$13.0
$-
Stifel
DA
Robert W Moreton
Piper Castle Oak Great
Capital
Davidson
Baird & Cc Capital
Sandler Pacific
Markets
Securities
Investment Income
Jan-24
Y-T-D
Total Investment Income
$
923,517
$ 4,913,249
Less Fee: $5,000 per month
(5,000)
35,000
Investment Income - Net
$
918,517
$ 4 878 249
Prior Year Comparison
Jan-23
561,437
2 547 178
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
3.49%
3.36%
Banker's Acceptances
26%
Average
3.32%
3.14%
Time Certificates
50%
Municipal Debt
25%
Benchmarks
Corporate Debt
25 %
24 Month Treasury
4.64%
LGIP Rate
5.00%Maturit,
_
Years
36 Month Treasury
4.44
Max Weighted Average
2.96 1.05
I
Minimum
Actual
ffUnderl
10%
17.3%
25%
48.9%
100%
100.0 %
Other Policy
Actual
Corp Issuer 5 %
2.0 %
Callable 25%
12.6%
Wei Mad Ave. AA2
AAA
Investment Activity
Purchases in Month $
Sales/Redemptions in Mnnth $
101000,OOn
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
Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan
® County Rate ® 2 Year Treasury Rate — Corporate Bond Rate — LGIP Rate
Three Year Portfolio Balance
Jan-21 Mar-21 May-21 Jul-21 Sep-21 Nov-21 Jan-22 Mar-22 May-22 Jul-22 Sep-22 Nov-22 Jan-23 Mar-23 May-23 Jul-23 Sep-23 Nov-23 Jan-24
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
Feb-24 May-24 Aug-24 Nov-24 Feb-25 May-25 Aug-25 Nov-25 Feb-26 May-26 Aug-26 Nov-26 Feb-27 May-27 Aug-27 Nov-27
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D
BOARD
MEETING DATE: February 26, 2024
SUBJECT: Finance Report for January 2024
ATTENDANCE:
Robert Tintle, Chief Financial Officer
DATE: February 26, 2024
TO: Board of County Commissioners
FROM: Robert Tintle, Chief Financial Officer
SUBJECT: Finance Report for January 2024
Following is the unaudited monthly finance report for fiscal year to date (YTD) as of January 31, 2024.
Budget to Actuals Report
General Fund
• Revenue YTD in the General Fund is $40.51VI or 91.0% of budget. By comparison, last year revenue YTD was
$38.7M and 88.4% of budget.
• Expenses YTD are $25.81VI and 55.7% of budget. By comparison, last year expenses YTD were $25.21VI and
55.7% of budget.
• Beginning Fund Balance is $14.01VI or 101.1% of the budgeted $13.81VI beginning fund balance.
County Wide Financial Dashboard 001 - General Fund 7 58.3%
Year Complete
Fund
Select all
(Blank)
001 -General Fund
010 - Assmt-Clerk...
020 - Code Abate...
030 - Community ...
040 - Court Techn...
050 - Economic D...
060 - General Cou...
070 - General Co....
090 - Project Dev...
120 - Law Library
130 - Park Acquisi...
132 - Park Develo...
Monthly GL Pen... -
0
7
$12.1M
(Blank)
All Maior Funds
Budget to Actuals
Requirements Resources Beginning Working Capital
$25.8M e$40N.5M f$14.OM%
,_..
55.7% 91.0% 101.1% ...
Monthly Expenditures
cpns —
a e
01Last Year ktu,ls •C.—ut Y,,r Actuals
Monthly Revenues����
h.,
_ t
®Last Year Actuals •Current Year A<Nals
55.8%
%of last vear budget
in
88.5%
% of last vear budget
,o
Budget to Actuals by Category
0 Actuals • Budget 0 Projection
&AIM
�e- 51 e- 0 -,
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 January 31, 2024.
Position Control Summary
Position Control Summary FY24
July - tune
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..
,30.63
:Unfilled
3.63
3.63 ,:
3.63.
3.63
5.26 `
4.26
4.64
11.62%
Clerk
"Filled
948
- 10.48 -=
10.48 --
9.90--1
9.90 .::
10.48
10.48--
Unfilled
1.00
-
0.58
0.58
-
2.95%
SOPTA
' Filled
0.52 :
0.52.
0.10
0,10 --
0.10
0.52
0.52
Unfilled
-
0.42
0.42
0.42
-
34.56%
DA
Filled
57.90
58.90
58.90
59.40
59.90 l
'59,10.
59.10
`.
Unfilled
3,20
2.20
2.20
1.70
1.20.
2.00
2.00
3.39%
Tax
' Filled
6.50
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
5.00
Unfilled
-
-
-
-
-
0.00%
Property Mgmt
Filled
2.00
2.00
2,00
3.00
3.00
3.00
3.00
Unfilled
1.00
1.00
1.00
-
-
-
-
14.29%
Total General Fund
Filled
113,03
115.03
114.61
115.53
114.40
115.60
115.23 - - - - -
Unfilled
&83
6.83
7.25
6.33
7.46
6.26
6.64
Justice Court
Filled
4.60
4.60
4.60
4.60
4.60
3.60
3.60
Unfilled
-
-
-
-
1.00
1.00
6.21%
Community Justice
Filled
45.00
43.00
45.00
45.00
46.00
48.00
48.00
Unfilled
4.00
6.00
4.00
4.00
3.00
1.00
1.00
6,71%
Sheriff
Filled
233.75
232.75
229.75
229.75
228.75
229.75
228.75
Unfilled
37.25
38.25
41.25
41.25
42.25
41.25
42.25
14.96%
Houseless Effort
Filled
1.00
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
1.00
50.00%
Health 5rvcs
Filled
381.55
376.95
378.75
383.40
384.40
386.40
390.33
Unfilled
33.25
37.85
37.05
32,60
34.60
32.60
30.68
8.17%
CDD
Filled
54.80
54.80
52.80
52.00
48.00
47,00
45.00
Unfilled
3.20
3.20
S.20
6.00
10.00
11.00
13.00
12.71%
Road
Filled
57.00
57.00
57.00
55.00
56.00
59.00
59.00
Unfilled
5.00
5.00
5.00
7.00
6.00
3.00
3.00
7.83%
Adult P&P
Filled
33.75
33.75
33.75
33.75
32.75
33.75
32.75
Unfilled
6.00
6.00
6.00
6.00
7.00
6.00
7.00
is.81%
Solid Waste
Filled
29.00
31.00
30.00
30.00
30.00
32.00
31.00
Unfilled
12.00
10.00
11.00
11.00
11.00
9.00
10.00
25.78%
Victims Assistance
Filled
6.50
7.50
7.50
9.50
9.50
9.50
9.50
Unfilled
3.00
2.00
2.00
-
-
-
-
10.53%
GIS Dedicated
Filled
2.00
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
11.50
Unfilled
5.75
5.75
5.75
635
6.75
6.00
6.00
35.19%
Natural Resource
Filled
2.00
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
23.75
Unfilled
3.00
4.00
4.00
4.00
4.00
3.00
3.00
13.35%
ISF -Admin
Filled
9.75
9.75
9.75
8.75
8.75
8.75
8.75
Unfilled
-
-
-
1.00
1.00
1.00
1.00
5.86%
ISF -BOCC
Filled
3.00
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
12.00
Unfilled
1.00
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
7.00
Unfilled
-
-
-
-
-
-
-
0.00%
ISF - HR
Filled
8.80
8.80
8.80
8.80
8.80
9.80
MID
Unfilled
1.20
1.20
1.20
1.20
1.20
0.20
0.20
9.14%
ISF - IT
Filled
17.00
17.00
17.00
17.00
17.00
17.00
17.00
Unfilled
-
-
-
-
-
1.00
1.00
1.65%
ISF-Risk
Filled
3.25
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
56.10
Unfilled
7.00
5.00
5.00
5.43
5.43
3.91
3.91
8.49%
Total.,
Filled
1,113.28
1,111.68
1,109.06
1,111.40
1,107.27
1,120.75
1,120.30 - - - - -
Unfilled
131.48
133.08
136.70
134.56
141.69
128.22
131.67 - - - - -
Total
1,244.76
1,244.76
1,245.76
1,245.96
1,248.96
1,248.96
A
1,251.96 - - - - -
% Unfilled
10.56%
10.69%
10.97%
10.80%
11.34%
10.27%
10.52%
10.74%
A 2.0 FTE increase in Health Services; 1.0 FTE increase in ISF - IT (December)
`�vT ES CMG
ti 2 Budget to Actuals -Total Personnel and Overtime Report
o < FY24 YTD January 31, 2024
Total Personnel Costs
Budgeted
Actual
Projected
Projection
Personnel
Personnel
Personnel
(Over) / Under
Fund
Costs
Costs
Costs
Budget
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
46S - 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 - All Other Funds
Total
I/,b/U,u`;5
4, J4z5V,1nu 2
10,70.5,01/ .v
/Vu,L/o
6,852,966
3,618,991
6,452,583
400,383
228,267
125,942
228,267
-
928,596
541,310
928,596
-
651,767
361,462
644,090
7,677
47,515,968
25,052,298
44,296,927
3,219,041
50,537,530
28,150,462
51,686,204 Q
(1,148,674)
8,219,303
4,145,188
7,466,850
752,453
8,406,468
4,618,993
8,078,129
328,339
5,907,511
2,984,798
5,178,183
729,328
4,108,983
2,033,418
4,108,983
-
1,896,951
856,608
1,468,659
428,292
276,531
99,504
227,432
49,099
91,328
51,208
93,047 Q
(1,719)
452,463
254,040
459,521 Q
(7,058)
9,032,045
4,801,774
8,477,752
554,293
16,315,342
8,331,800
16,260,042
55,300
$ 179,092,114
$ 95,408,548 $
173,019,082 $
6,073,032
Overtime
Budgeted OT
Actual
OT
(Over) /
Under Budget
$ 72,800 $
12,285 $
bU,515
50,000
61,049 Q
(11,049)
1,989,500
1,499,207
490,293
200
68,910 Q
(68,710)
38,000
7,068
30,932
100,000
126,504 Q
(26,504)
9,000
5,546
3,454
95,000
39,372
55,628
40,000
58,819 Q
(18,819)
-
900 Q
(900)
5,500
2,405
3,095
445,000
191,599
253,401
38,000
27,009
10,991
$ 2,883,000 $
2,100,675 $
782,325
uTES C
Budget to Actuals - Countywide Summary 5s.3°�°
All Departments Year Complete
FY24 YTD January 31, 2024 (unaudited)
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 - Sheriff's Office
274 - Health Services
295 - CDD
325 - Road
355 - Adult P&P
465 - Road CIP
610 - Solid Waste
615 - Fair & Expo
616 - Annual County Fair
617 - Fair & Expo Capital
Reserve
618 - RV Park
619 - RV Park Reserve
670 - Risk Management
675 - Health Benefits
705 - 911
999 - Other
43,472,708 43,034,834 99%
1,010,203 1,050,931 104%
13,631,282 12,748,688 94%
105,186 14,955,890 999%
525,032 518,001 99%
49,577,055 50,672,726 102%
57,787,985 55,638,108 96%
11,675,519 9,455,886 81%
24,889,063 25,698,009 103%
6,134,018 6,295,372 103%
1,943,063 782,549 40%
14,503,499 13,899,874 96%
1,738,534 2,260,708 130%
1,969,380 2,359,790 120%
7,414 317,269 999%
642,252 579,826 90%
6,298 21,589 343%
3,311,477 3,297,596 100%
23,658,700 25,492,341 108%
13,744,678 14,120,981 103%
62,651,873 65,511,028 105%
44,408,216
1,014,168
12, 751,790
14,458,597
525,540
58,558,288
60,022,483
10,460,840
26,673,711
5,535,606
2,179,426
15,995,411
2,343,500
2,324,117
64,800
530,800
34,300
3,364,344
30,654,045
14, 034, 323
81, 766, 214
40,459,785 91%
317,363 31 %
9,024,792 71%
14,289,896 99%
296,518 56%
53,341,951 91 %
39,159,656 65%
4,858,047 46%
16,409,382 62%
3,191,150
58%
2,169,163
100%
9,703,605
61 %
1,527,680
65%
2,468,439
106%
180,930
279%
295,776 56%
24,693 72%t
2,106,322 63%
17,474,132 57% `•.
11,783,334 84%
48,741,838 60%
TOTAL RESOURCES 332,985,219 348,711,997 105% ' 387,700,519 277,824,453 72%
45,357,193
102%
1,013,952
100%
12,431,430
97%
14,393,707
100%
526,550
100%
58,814,778
100%
59,136,481
99%
8,650,085
83%
26,814,667
101 %
5,533,178
100%
2,458, 507
113%
17,036,091
107%
2,552,771
109%
2,478,436
107%
212,889
329%
490,555 92%
40,900 119%
3,439,044 102%
32,091,892 105%
14,176,134 101%
81,746,697 100%
389,395,937 100%
V (ES C
°G�� Budget to Actuals - Countywide Summary 58.3%
All Departments Year Complete
FY24 YTD January 31, 2024 (unaudited)
Fiscal Year 2023 Fiscal Year 2024
REQUIREMENTS Budget Actuals % Budget Actuals % Projection %
001 - General Fund
030 - Juvenile
160/170 - TRT
200 - ARPA
220 - Justice Court
255 - Sheriff's Office
274 - Health Services
295 - CDD
325 - Road
355 - Adult P&P
465 - Road CIP
610 - Solid Waste
615 - Fair & Expo
616 - Annual County Fair
617 - Fair & Expo Capital
Reserve
618 - RV Park
619 - RV Park Reserve
670 - Risk Management
675 - Health Benefits
705 - 911
999 - Other
24,337,373
7,928,538
13,123,218
23,129,361
766,183
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
23,057,601 95%
7,497,365 95%
11,822,231 90% i
14,662,784 63% f
742,697 97%
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%
25,155,807
8,481,279
6,902,223
9,837,656
822,370
65,641,097
71,986,444
10,269,561
17,124,761
7,576,032
23,772,827
14,415,234
3,734,327
2,582,856
1,090,000
13,527,468
54%
4,489,434
53% f
5,498,588
80%
1,702,798
17%
469,598
57%
32,981,504
50%
36,171,059
50%
5,155,917
50%
8,078,650
47%
3,898,377
51%
15,008,765
63%
6,977,613
48%
1,984,843
53%
2,147,792
83%
231,203
21%
617,131 349,120 57%
174,000 6,565 4%
4,744,447 2,343,290 49%
32,587,213 16,166,438 50%
15,113,760 7,824,241 52%
93,802,865 29,017,101 31%
24,483,279
97%
8,032,814
95%
6,816,973
99%
9,753,207
99%
814,693
99%
62,423,056
95%
68,357,896
95%
9,270,958
90%
16,873,342
99%
6,836,477
90%
23,591,953
99%
14,415,234
100%
3,447,843
92%
2,332,390
90%
1,090,000
100%
544,209 88%
174,000 100%
4,510,027 95%
31,587,213 97%
14,559,467 96%
93,141,618 99%
TOTAL REQUIREMENTS 1 446,705,009 353,764,458 79% 416,431,890 194,030,363 47% 403,056,649 97%
iES C0& Budget to Actuals - Countywide Summary
All Departments
FY24 YTD January 31, 2024 (unaudited)
TRANSFERS
001 - General Fund
030 - Juvenile
160/170 - TRT
200 - ARPA
220 - Justice Court
255 - Sheriff's Office
274 - Health Services
295 - CDD
325 - Road
355 - Adult P&P
465 - Road CIP
610 - Solid Waste
615 - Fair & Expo
616 - Annual County Fair
617 - Fair & Expo Capital
Reserve
618 - RV Park
619 - RV Park Reserve
670 - Risk Management
705 - 911
999 - Other
TOTAL TRANSFERS
58.3%
Year Complete
Fiscal Year 2023
Fiscal Year 2024
Budget
Actuals
%
Budget
Actuals
%
Projection
%
(20,871,416)
(19,890,038)
95%
(20,963,314)
(12,184,262)
58%
(20,927,564)
100%
6,452,997
6,452,997
100%
6,678,013
3,921,750
59%
6,678,013
100%
(6,021,446)
(5,874,627)
98%
(8,575,254)
(4,117,577)
48%
(8,141,819)
95%
-
-
(5,022,145)
(5,022,145)
100%
(5,022,145)
100%
263,217
224,696
85%
364,688
212,730
58% ':.
364,688
100%
3,448,587
3,449,109
100%
3,377,587
1,968,932
58%
3,377,587
100%
8,007,942
5,850,465
73%
8,026,456
3,572,891
45%
8,446,207
105%
(911,585)
(835,505)
92% 1
466,530
(19,300)
-4%
288,456
62%
i (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
268,891
53%
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)
(1,308,141)
50%
(2,613,962)
100%
704,127
621,827
88%
875,681
510,811
58%
848,614
97%
(156,706)
(156,706)
100%
(34,503)
(20,125)
58%
(34,503)
100%
1,149,827
1,113,829
97% 1
824,187
522,429
63%
812,588
99%
(81,566)
(81,566)
100%
261,750
261,566
100%
(3,500)
(3,500)
100%
(59,900)
(59,900)
100%
10,959,373
12,205,258
111 %
128,436
141,583
110% 1
128,436
100%
51,564
30,079
58% 1
51,564
100%
(153,500)
(120,037)
78%
(153,500)
100%
16,258,586
14,341,490
88%
15,586,390
96%
o vTESC 0
�{ Budget to Actuals - Countywide Summary
C�
All Departments
FY24 YTD January 31, 2024 (unaudited)
58.3%
Year Complete
Fiscal Year 2023 Fiscal Year 2024
ENDING FUND BALANCE Budget Actuals % Budget Actuals Projection %
001 - General Fund
030 - Juvenile
160/170 - TRT
200 - ARPA
220 - Justice Court
255 - Sheriff's Office
274 - Health Services
295 - CDD
325 - Road
355 - Adult P&P
465 - Road CIP
610 - Solid Waste
615 - Fair & Expo
616 - Annual County Fair
617 - Fair & Expo Capital
Reserve
618 - RV Park
619 - RV Park Reserve
670 - Risk Management
675 - Health Benefits
705 - 911
999 - Other
11,239,637 13,984,329 124%
634,663 1,528,688 241%
4,000,000 4,527,362 113%
- 401,204 999%
22,066 - 0%
7,024,650 11,001,214 157%
6,045,519 12,519,113 207%
1,627,134 1,322,717 81%
2,262,898 7,351,679 325%
1,925,640 3,010,934 156%
12,334,484 23,347,907 189%
556,359 2,743,514 493%
315,960 547,764 173%
225,358 521,447 231%
1,587,183 2,757,229 174%
82,920 166,640 201%
1,340,766 1,469,559 110%
5,107, 351 9,323,307 183%
3,815,139 6,107,998 160%
8,926,080 13,393,950 150%
56, 596,539 109,244,434 193%
12,115,095 28,732,385
710,902 1,278, 368
1,801,675 3,935,989
- 7,966,156
67,858 39,650
7,295,992 33,330,593
7,480,011 19,080,601
1,975, 730 1,005,548
2,370,201 7,982,412
1,470,524 2,572,599
9,918,979 15,508,305
1,382,600 4,161,364
32,617 601,411
228,205 821,969
2,391,825 3,229,385
135,220 254,880
1,284,317 1,517,766
6,466,397 8,966,302
3,809,575 7,415,692
12,122, 906 17, 353, 044
105,027,103 142,960,678
13,930,680 115%
1,187,839 167%
2,000,000 111%
19,559 999%
76,545 113%
10,770,523 148%
11,743,906 157% `•.
990,300 50%
4,593,004 194%
2,218,585 151%
14,714,461 148%
2,750,409 199%
501,306 999%
632,990 277%
2,692,705 113%
241,422 179%
1,388,023 108%
8,098,824 125%
6,612,677 174%
13,010,617 107%
107,136,908 102%
TOTAL FUND BALANCE 125,670,346 225,270,989 179% 178,087,732 308,715,095 205,311,282 115%
1��1E5 `°G�� Budget to Actuals Report
General Fund -Fund 001
FY24 YTD January 31, 2024 (unaudited)
58.3%
Year Complete
Fiscal Year 2023
Fiscal Year 2024
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Property Taxes - Current
34,467,173
34,606,785
100%
37,400,000
35,736,876
96%
38,135,987 102%
735,987e A
Property Taxes - Prior
301,000
334,760
111% a
318,000
269,642
85% !
318,000 100%
-
Other General Revenues
3,591,874
4,310,996
120% 0
3,480,844
2,679,382
77%
3,693,834 106% -
212,990
Assessor
964,246
713,767
74% !
775,350
416,355
54%
775,350 100%
Clerk
2,298,566
1,451,801
63%
1,259,595
719,109
57%
1,259,595 100%
BOPTA
14,588
9,434
�
65 /o
10,200
5,526
54%
10,200 100%
District Attorney
1,183,942
1,089,499
92%
552,048
451,340
82% a
552,048 100%
Tax Office
221,483
120,714
55%
136,000
92,110
68%
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
40,833
19%
215,000 100%
8
C
TOTAL RESOURCES
43,472,708
43,034,834
99% ;
44,408,216
40,459,785
91%
45,357,193 102% ;
948,977:
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Assessor
5,910,478
5,399,847
91%
6,189,597
3,240,038
52%
�
5,740,134 93% E
449,463: D
Clerk
2,432,710
2,098,659
�
86/0
2,351,515
1,134,832
48/0 = =
2,296,076 98%
55,439- E
BOPTA
92,177
82,488
89% !
97,522
37,619
39%
82,705 85%
14,817! F
District Attorney
10,979,839
10,906,691
99%
11,636,672
6,166,871
53%
11,462,925 99%
173,747! G
Medical Examiner
438,702
320,660
73%
461,224
178,091
39%
461,224 100%
Tax Office
905,262
834,177
92%
940,770
537,704
57%
927,241 99%
13,5291 H
Veterans
809,390
758,902
94%
919,283
486,893
53%
937,290 102%
(18,007)= 1
Property Management
508,359
418,433
82%
539,558
280,942
52%
6
522,268 97%
17,290: J
Non -Departmental
2,260,456
2,237,744
99%
2,019,666
1,498,229
74%
2,053,416 102%
(33,750)�
TOTAL REQUIREMENTS
24,337,373
23,057,601
95%
25,155,807
13,561,218
54%
24,483,279 97%
672,528:
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers In 260,000 260,439 100% 103,790 56,749 55% 103,790 100% _ K
Transfers Out (21,131,416) (20,150,477) 95% (21,067,104) (12,207,261) 58% (21,031,354) 100% 35,750!
TOTAL TRANSFERS (20,871,416) (19,890,038) 95% (20,963,314) (12,150,512) 58% ; (20,927,564) 100% ; 35,750:
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
19,252,409
26,898,567 20,873,914 1,621,505
Net Transfers - In (Out) (20,871,416)
(19,890,038)
(20,963,314)
(12,150,512) (20,927,564) 35,750
TOTAL FUND BALANCE ; $ 11,239,637
$ 13,984,330 124% ;
$ 12,115,095
$ 28,732,385 237% ; $ 13,930,680 115% , $1,815,585:
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
j Projected Personnel based on vacancy savings to date
K Final payment to the General Fund from Finance Reserves for ERP Implementation
31ES 0
Budget to Actuals Report
(�
Juvenile - Fund 030
FY24 YTD January 31, 2024 (unaudited)
RESOURCES
OYA Basic & Diversion
ODE Juvenile Crime Prev
Leases
Gen Fund -Crime Prevention
Inmate/Prisoner Housing
Miscellaneous
DOC Unif Crime Fee/HB2712
Interest on Investments
OJD Court Fac/Sec SB 1065
Food Subsidy
Contract Payments
TOTAL RESOURCES
58.3%
Year Complete
Fiscal Year 2023 1
Fiscal Year 2024
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
525,049
459,333 87%
476,611
113,067
24% a
477,422 100% =
811, A
123,000
107,720 88%
106,829
23,055
22%
112,772 106%
5,943= B
86,000
90,228 105%
90,228
54,740
61%
90,228 100%
s
89,500
89,500 100%
89,500
0%
89,500 100%
55,000
127,050 231%
75,000
28,260
38%
56,000 75%
(19,000): C
42,500
66,375 156%
56,500
27,220
48%
56,500 100%
49,339
50,462 102%
52,000
26,680
51%
52,000 100%
6,815
29,441 432%
37,500
29,495
79% a
49,530 132%
12,030
15,000
12,420 83%
15,000
7,247
48%
15,000 100%
10,000
13,116 131%
10,000
5,890
59%
10,000 100%
8,000
5,285 66%
5,000
1,709
34%
5,000 100%
1,010,203
1,050,931 104% ;
1,014,168
317,363
31%
1,013,952 100% ;
(216);
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Personnel Services
6,292,271
5,995,923
95%
6,852,966
3,618,991
53%
6,452,583 94%
400,383� D
Materials and Services
1,527,992
1,394,956
91%
1,599,048
841,178
53%
1,550,966 97%
48,082! E
Capital Outlay
108,275
106,487
98%
29,265
29,265
100%
29,265 100%
F
TOTAL REQUIREMENTS ;
7,928,538
7,497,365
95%
8,481,279
4,489,434
53%
8,032,814 95% ;
448,465;
TRANSFERS
Budget
Actuals %
Budget
Actuals
%
Projection % $ Variance
Transfers In- General Funds
6,529,064
6,529,064 100%
6,798,630
3,965,857
58%
6,798,630 100%
Transfers Out
-
-
(45,000)
0%
'
(45,000) 100%
Transfers Out-Veh Reserve
(76,067)
(76,067) 100%
(75,617)
(44,107)
58%
(75,617) 100%
TOTAL TRANSFERS
6,452,997
6,452,997 100% ;
6,678,013
3,921,750
59%
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)
(4,172,071)
(7,018,862) 448,249!
Net Transfers - In (Out)
6,452,997
6,452,997
6,678,013
3,921,750
6,678,013
TOTAL FUND BALANCE ;
$ 634,663
$ 1,528,688 241% ;
$ 710,902
$ 1,278,368 180% ;
$ 1,187,839 167% ; $476,937;
A Final State Grant allocation for 23-25 Biennium
8 Final State Grant allocation for 23-25 Biennium
C Out of county utlization is lower than anticipated. Flucuates depending on other County needs.
D Projected Personnel savings based on FY24 average vacancy rate of 7.5%
E Materials and services projections based on current spending trends.
F Detention security upgrade project. Additional technology and upgrade requirements.
ESC-0"- Budget to Actuals Report
TRT - Fund 160/170
FY24 YTD January 31, 2024 (unaudited)
58.3%
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
8,957,620 71%
12,320,000
98%
(310,000); A
Interest on Investments
50,408
95,656 190% !
121,790
66,989 55%
111,130
91%
(10,660)
Miscellaneous
-
161
-
183 a
300
300-
TOTAL RESOURCES
13,631,282
12,748,688 94%
12,751,790
9,024,792 71% ;
12,431,430
97%
(320,360);
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
COVA
3,675,886
3,417,576
93%
3,378,641
2,221,722
66%
3,293,391 97% 85,250- 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
129,774
49%
262,395 100%
Interfund Charges
3,574,573
3,574,573
100%
213,587
124,592
58%
E
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
5,498,588
80%
6,816,973 99% 85,250:
TRANSFERS
Budget Actuals % Budget Actuals %
Transfer Out - RV Park
(20,000)
(20,000)
100%
(20,000)
(11,662)
58%
Transfer Out - Annual Fair
(75,000)
(75,000)
100%
(75,000)
(43,750)
58%
Transfer Out - Justice Court
(263,217)
(224,696)
85%
(364,688)
(212,730)
58%
Transfer Out - Health
(418,417)
(418,417)
100%
(368,417)
(214,907)
58%
Transfer Out - F&E Reserve
(501,683)
(465,685)
93%
(462,119)
(269,563)
58%
Transfer Out - General County
-
(723,720)
(422,170)
58%
Reserve
Transfer Out - F&E
(1,091,342)
(1,019,042)
93 0/ /0
A AA I\f 71
(1,00-0 V�J�
(COO GOO\
JVV,JVV�
COO/
JV /O
Transfer Out - Courthouse Debt
-
(1,900,500)
(224,002)
12%
Service
Transfer Out - Sheriff
(3,651,787)
(3,651,787)
100%
(3,651,787)
(2,130,205)
58%
TOTAL TRANSFERS ;
(6,021,446)
(5,874,627)
98%
(8,575,254)
(4,117,577)
48% ;
Projection % $ Variance
(20,000) 100% °
(75,000)
100% o
(364,688)
100%
(368,417)
100%
(450,520)
97%
11,599! D
(1,471,451)
203%
(747,731) E
(0981,0956)
97%
27 067;
(758,000)
40%
1,142,500- F
(3,651,787)
100%
(8,141,819)
95%
433,435:
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
3,526,204
5,614,457
(235,110);
Net Transfers - In (Out)
(6,021,446)
(5,874,627)
(8,575,254)
(4,117,577)
(8,141,819)
433,435
TOTAL FUND BALANCE 1
$ 4,000,000
$ 4,527,362 113% ;
$ 1,801,675
$ 3,935,989 218% ; ;
$ 2,000,000 111% ;
$198,325;
A Room tax revenue down 2.4% from FY23
B Payments to COVA based on a percent of TRT collections
C Includes contributions of $2M to Sunriver Service District and $1M 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.
01ES C0 Budget to Actuals Report
ARPA — Fund 200
FY24 YTD January 31, 2024 (unaudited)
58.3%
Year Complete
Fiscal Year 2023 1
Fiscal Year 2024
RESOURCES
Budget Actuals %
Budget
Actuals %
Projection % $ Variance
State & Local Coronavirus Fiscal
- 14,662,784
9,516,992
9,516,992 100%
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% ;
319,460
150,759 47%
254,570 80% (64,890)°
TOTAL RESOURCES
105,186 14,955,890 999% ;
14,458,597
14,289,896 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 1,120,987 17% 6,538,263 100%
Impacted Communities
Administrative
4,317,328
144,531 3%
1,719,694
80,383
5% °
1,635,245 95% ° 84,449a
Infrastructure
1,634,710
860,474 53%
766,410
87,410
11%
766,410 100%
Public Health
882,922
997,337 113% -
560,926
264,018
47%
560,926 100% e
Negative Economic Impacts
899,577
927,155 103%
252,363
150,000
59%
252,363 100%
TOTAL REQUIREMENTS
23,129,361
14,662,784 63% ;
9,837,656
1,702,798
17%
9,753,207 99% ; 84,449:
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers Out
(5,022,145)
(5,022,145) 100% ;
(5,022,145) 100%
TOTAL TRANSFERS -
-
(5,022,145)
(5,022,145) 100% ;
(5,022,145) 100% ;
FUND BALANCE Budget
Actuals %
Budget
Actuals %
Projection % $ Variance
Beginning Fund Balance 23,024,175
108,098 0%
401,204
401,204 100%
401,204 100% 0a
Resources over Requirements (23,024,175)
293,106
4,620,941
12,587,098
4,640,500 19,559;
Net Transfers - In (Out)
-
(5,022,145)
(5,022,145)
(5,022,145)
TOTAL FUND BALANCE
$ 401,204 999% ;
-
$ 7,966,156 999% ; ;
$ 19,559 999% ; $19,559:
3T0
Es ` 2{ Budget to Actuals Report
C�
Justice Court -Fund 220 58.3%
FY24 YTD January 31, 2024 (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 525,000 295,580 56% 525,000 100%
Interest on Investments 32 513 999% 540 938 174% 1,550 287% 1,010
TOTAL RESOURCES 525,032 518,001 99% ; 525,540 296,518 56% ; 526,550 100% ; 1,010;
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Personnel Services
604,648
592,149
98%
651,767
361,462
55%
644,090 99%
7,677�
Materials and Services
161,535
150,549
93%
170,603
108,135
63%
170,603 100%
A
TOTAL REQUIREMENTS ;
766,183
742,697
97% ;
822,370
469,598
57%
814,693 99%
7,677;
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Transfers In - TRT
263,217
224,696
85%
364,688
212,730
58%
364,688 100%
TOTAL TRANSFERS
263,217
224,696
85%
364,688
212,730
58%
364,688 100% ;
Resources over Requirements
(241,151)
(224,696)
(296,830)
(173,080)
(288,143)
8,687:
Net Transfers - In (Out)
263,217
224,696
364,688
212,730
364,688
�
of
TOTAL,
$ 22,066
-
0%
$ 67,858
$ 39,650
58% ; _
$ 76,545 113% ;
$8,687:
A One time yearly software maintenance fee paid in July for entire fiscal year
\)IEs ` 2< 0
Budget to Actuals Report
(�
Sheriff's Office - Fund 255 58.3%
FY24 YTD January 31, 2024 (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
35,665,233
94%
38,006,062 100%
A
LED #2 Property Tax Current
13,400,541
13,405,210 100%
15,189,654
14,253,839
94% !
15,189,654 100% _
B
Sheriffs Office Revenues
I 5,307,630
6,093,977 115%
4,583,572
2,768,923
60%
4,747,602 104%
164,030!
LED #1 Property Tax Prior
330,000
277,442 84%
330,000
231,103
70%
330,000 100%
LED #1 Interest
1 89,119
283,971 319%
264,000
258,885
98%
347,480 132%
83,480=
LED #2 Property Tax Prior
145,000
114,469 79%
120,000
99,056
83%
120,000 100%
LED #2 Interest
1 22,716
73,353 323%
1
65,000
64,911
100%
73,980 114%
8,980!
TOTAL RESOURCES
49,577,055
50,672,726 102% ;
58,5585288
53,341,951
91%
58,814,778 100% ;
256,490:
REQUIREMENTS
Budget
Actuals %
Budget
Actuals
%
Projection
%
$ Variance
Digital Forensics
808,610
856,836 106%
1,221,145
729,730
60%
1,327,963
109%
(106,818);
Concealed Handgun Licenses
335,044
345,454 103%
624,277
242,096
39% !
455,702
73% !
168,575;
Rickard Ranch 1
264,871
278,671 105%
334,232
173,225
52%
352,379
105%
(18,147)
Sheriffs Services I
5,863,885
5,196,628 89%
5,771,949
2,956,480
51% !
5,387,158
93%
384,791�
Civil/Special Units
1,168,300
1,102,770 94%
1,019,021
651,981
64%
1,113,459
109%
(94,438)!
Automotive/Commun!cations I
3,765,888
3,635,006 97%
4,574,918
2,119,286
46%
4,495,341
98%
79,577-
Detective I
3,583,825
4,105,995 115%
4,773,538
2,463,517
52%
4,388,392
92%
385,146!
Patrol I
14,880,315
14,858,735 100%
16,270,641
8,460,910
52%
16,223,184
100%
47,457
Records 1
904,493
687,442 76%
855,590
395,128
46%
728,329
85%
127,2611
Adult Jail
22,809,320
20,842,708 91%
23,784,474
11,261,343
47% !
21,454,438
90%
2,330,036!
Court Security
424,769
598,098 141%
600,590
332,014
55%
585,794
98%
14,796!
Emergency Services
829,997
545,477 66%
808,931
400,578
50% 0
658,993
81%
149193&
Special Services
2,047,792
2,374,496 116%
2,779,458
1,555,603
56% a
2,797,026
101%
(17,568)°
Training
1,907,588
1,986,740 104%
1,537,498
712,534
46%
1,352,355
88%
185,143
Other Law Enforcement 1
820,836
958,658 117%
634,835
527,079
83%
1,052,543
166%
(417,708)
Non - Departmental
I
-
- 0%
1
50,000
-
0% _
50,000
100%
TOTAL REQUIREMENTS ;
60,415,533
58,373,715 97% ;
65,641,097
32,981,504
50% ;
62,423,056
95% ;
3,218,041:
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfer In -TRT
3,651,787
3,651,787 100%
3,651,787
2,130,205 58%
3,651,787 100%
Transfer In - General Fund
1 70,000
70,000 100%
-
-
Transfers Out
1 -
-
(6,500)
0%
I
(6,500) 100%
Transfers Out - Debt Service
I (273,200)
(272,678) 100%
(267,700)
(161,273) 60%
(267,700) 100%
TOTAL TRANSFERS
3,448,587
3,449,109 100% ;
3,377,587
1,968,932 58% ;
3,377,587 100% ;
FUND BALANCE Budget Actuals % Budget
Beginning Fund Balance
14,414,541
15,253,094 106%
11,001,214
Resources over Requirements
(10,838,478)
(7,700,989)
(7,082,809)
Net Transfers - In (Out)
I
3,448,587
3,449,109
1
3,377,587
TOTAL FUND BALANCE ;
$ 7,024,650
$ 11,001,214 157% ;
$ 7,295,992
A Current year taxes received primarily in November, February and May
B Current year taxes received primarily in November, February and May
Actuals % Projection % $ Variance
11,001,214 100% 11,001,214 100% 0�
1 1 I 1
20,360,447 (3,608,278) 3,474,531:
1 I I I
1,968,932 3,377,587
1 1 I I
$ 33,330,593 457% ; $ 10,770,523 148% ; $3,474,531:
uSES COG2< Budget to Actuals Report
Health Services - Fund 274 58.3%
FY24 YTD January 31, 2024 (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
REQUIREMENTS
22,223,536
18,578,578 84%
23,707,980
15,617,274
66%
12,882,624
12,088,181 94%
16,494,114
10,396,519
63% i
8,901,719
7,751,386 87%
5,521,715
3,144,970
57%
3,232,620
5,287,409 164%
4,947,581
2,833,284
57%
2,332,031
2,054,936 88%
1,567,894
2,191,945
140%
1,238,499
1,335,280 108%
1,478,906
1,210,853
82% °
2,615,634
2,390,105 91%
1,440,560
606,271
42% a
615,644
748,534 122%
1,087,790
486,801
45%
i P
1,169,317
1,976,339 169% a
1,061,371
855,468
81% • °
807,530
1,197,300 148%
1,034,491
535,779
52%
430,863
746,146 173%
431,000
435,351
101% o
300,000
354,158 118%
315,000
185,989
59%
97,750
390,781 400% =
262,007
392,909
150%
337,614
234,401 69%
209,500
135,287
65%
177,574
161,412 91%
177,574
85,667
48%
E 1
125,000
152,985 122%
158,000
45,288
29%
127,000
127,000 100%
127,000
-
0%
173,030
63,178 37%
-
-
°
57,787,985
55,638,108 96%
60,022,483
39,159,656
65%
Budget Actuals % Budget Actuals %
20,906,202 88% (2,801,778)a
17,322,057 105%
827,943!
5,119,795 93% ;
(401,920);
4,832,777 98% `
(114,804);
2,068,325 132% •
500,431°
1,496,058 101% =
17,152!
e
1,291,940 90%
(148,620)i
834,482 77% ;
(253,308);
1,948,300 184% •
886,929•
978,478 95%
(56,013);
753,293 175% °
322,293•
318,838 101%
3,838!
651,590 249%
389,583
232,135 111%
22,635!
177,574 100%
77,637 49% ;
(80,363);
127,000 100% °
_
e
59,136,481 99% ; (886,002);
Projection % $ Variance
Administration Allocation
-
- 999%
a
-
Personnel Services
50,658,752
48,187,764
95%
50,537,530
28,150,462
56% ° •
51,598,148 1UN (1,UbU,b11J)•
Materials and Services
19,393,800
14,220,207
73%
21,101,414
7,922,540
38%
16,279,346 77% 4,822,068
Capital Outlay
926,575
504,137
54%
347,500
98,057
28%
480,402 138% (132,902);
TOTAL REQUIREMENTS
70,979,127
62,912,108
89%
71,986,444
36,1719059
50%
68,357,896 95% ; 3,628,548:
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Transfers In- General Fund
6,608,245
5,648,912
85%
6,780,140
3,955,014
58%
6,780,140 100%
Transfers In- OHP Mental Health
1,473,586
345,442
23%
2,210,573
140,817
6%
2,210,573 100%
Transfers In - TRT
418,417
418,417
100%
368,417
214,907
58%
368,417 100%
Transfers Out
(492,306)
(562,306)
114%
(1,332,674)
(737,847)
55%
(912,923) 69%
419,751!
TOTAL TRANSFERS
8,007,942
5,850,465
73%
8,026,456
3,572,891
45%
8,446,207 105% ;
419,751:
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)
2,988,597
(9,221,415)
2,742,546!
Net Transfers - In (Out)
8,007,942
5,850,465
8,026,456
3,572,891
8,446,207
419,751
TOTAL FUND BALANCE ;
$ 6,045,519
$ 12,519,113
207% ;
$ 7,480,011
$ 19,080,601
255% ;
$ 11,743,906 157% ;
$4,263,895:
V(ES COG2< Budget to Actuals Report
Health Services - Admin - Fund 274 58.3%
FY24 YTD January 31, 2024 (unaudited)
Year Complete
Fiscal Year 2023 Fiscal Year 2024
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
OHP Capitation
367,074
367,074 100% =
435,349
275,699 63% _
435,349 100%
Interest on Investments
97,750
390,781 400%
262,007
392,909 150%
651,590 249%
389,583!
State Grant
379,180
142,133 37%
160,000
207,433 130% !
160,000 100%
A
Other
160,495
33,725 21%
9,000
140,215 999%
147,849 999%
138,849, B
Federal Grants
454,405
592,179 130%
TOTAL RESOURCES
1,458,904
1,525,892 105% ;
866,356
1,016,257 117% ; ;
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
3,616,188 55%
6,572,760 101%
(53,247); C
Materials and Services
6,998,683
6,732,321
96%
7,546,752
4,315,584 57% !
7,599,269 101% ;
(52,517)
Capital Outlay
12,000
-
0%
43,750
- 0% a
43,750 100% a
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
7,931,772 528% ; ;
1,607,070 107% ;
(105,764);
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers In- OHP Mental Health 80,771 80,771 100% 81,250 - 0% 81,250 100% a
Transfers Out (230,635) (230,635) 100% (300,174) (175,098) 58% (300,174) 100%
TOTAL TRANSFERS (149,864) (149,864) 100% ; (218,924) (175,098) 80% (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% 121,299a
Resources over Requirements
(1,061,752)
(70,758)
(634,950)
(6,915,515)
(212,282) 422,668
Net Transfers - In (Out)
(149,864)
(149,864)
(218,924)
(175,098)
(218,924)
TOTAL FUND BALANCE
$ 2,672,716
$ 3,786,843 142% ;
$ 2,811,670
($ 3,303,770) -118%; ;
$ 3,355,637 119% ; $543,967,
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.
IESC,0 Budget to Actuals, Report
Health Services - Behavioral Health - Fund 274 58.3%
FY24 YTD January 31, 2024 (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% a
17,967,689
12,091,666
67% a
14,576,676 81% (3,391,013); A
OHP Capitation
12,515,550
11,721,107 94%
16,058,765
10,120,820
63% '
16,886,708 105%
827,943!
OHP Fee for Service
3,214,360
5,256,164 164% !
4,927,331
2,818,711
57%
4,807,813 98%
(119,518)!
State Miscellaneous
8,027,373
7,063,393 88% !
4,653,004
3,059,092
66% !
4,613,587 99%
(39,417)! B
Local Grants
1,475,139
1,262,473 86%
1,348,943
1,407,017
104%
1,419,541 105%
70,598! C
Federal Grants
2,0179169
1,636,693 81% !
1,285,560
553,949
43%
1,176,062 91%
(109,498)! D
Other
719,670
730,175 101%
631,245
420,566
67%
684,744 108%
53,499!
Patient Fees
519,344
607,872 117%
448,500
362,552
81%
621,498 139%
172,998!
Medicaid
430,863
746,146 173% !
431,000
435,351
101% ! !
753,293 175% !
322,293:
State - Medicare
337,614
234,401 69% !
2099500
135,287
65% ! !
232,135 111% !
22,635!
Liquor Revenue !
177,574
161,412 91% !
177,574
85,667
48% ! !
177,574 100%
Interfund Contract- Gen Fund
127,000
127,000 100% !
127,000
-
0% ! !
127,000 100%
Divorce Filing Fees
173,030
63,178 37%
TOTAL RESOURCES
45,453,529
42,270,797 93%
48,266,111
31,490,677
65%
46,076,631 95% ;
(2,189,480);
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
17,956,752
56% ! !
33,074,804
103% !
(935,352)! E
Materials and Services
9,948,652
5,531,099
56% !
11,275,204
2,691,089
24% ! !
6,440,278
57%
4,834,926! F
Capital Outlay
497,443
312,691
63% !
160,250
55,682
35% ! !
96,398
60% !
63,852!
TOTAL REQUIREMENTS
51,164,258
45,416,627
89%
53,096,437
20,703,523
39%
49,133,011
93% ;
3,963,426:
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfers In- General Fund
2,231,439
1,440,767
65%
2,231,439
1,301,636
58%
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% ! !
(562,749) 117% !
(81,749)! G
TOTAL TRANSFERS
3,471,333
1,508,517
43%
3,559,797
738,887
21%
3,478,048
98%
(81,749);
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) 10,787,155 ! ! (3,056,380) ! 1,773,946;
Net Transfers - In (Out) 3,471,333 1,508,517 ! 3,559,797 738,887 ! ! 3,478,048 ! (81,749);
TOTAL FUND BALANCE $ 2,549,399 $ 4,679,830 184% ; $ 2,719,060 $ 16,205,873 596% ; $ 5,101,498 188% ; $2,382,438:
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.
E5 C0 Budget to Actuals Report
Health Services - Public Health - Fund 274
FY24 YTD January 31, 2024 (unaudited)
RESOURCES
State Grant
Environmental Health Fees
State - Medicaid/Medicare
State Miscellaneous
Patient Fees
Other
Vital Records
Local Grants
State Shared- Family Planning
Federal Grants
OHP Fee for Service
TOTAL RESOURCES
58.3%
Year Complete
Fiscal Year 2023 1
Fiscal Year 2024
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
6,125,513
5,775,661 94%
5,580,291
3,318,175
59%
6,169,526 111%
589,235, A
! 1,238,499
1,335,280 108%
1,478,906
1,210,853
82% _
1,496,058 101%
17,152!
807,530
1,197,300 148%
1,034,491
535,779
52%
978,478 95%
(56,013)l B
874,346
687,993 79%
868,711
85,879
10%
506,208 58%
(362,503); C
96,300
140,662 146%
639,290
124,249
19% !
212,984 33%
(426,306); D
289,152
1,212,439 419% a
421,126
294,687
70%
1,115,707 265%
694,581� E
300,000
354,158 118%
315,000
185,989
59%
318,838 101% =
3,838!
856,892
792,463 92%
218,951
784,928
358%
648,784 296%
429,833! F
125,000
152,985 122%
158,000
45,288
29%
77,637 49%
(80,363);
144,060
161,233 112%
155,000
52,322
34%
'
115,878 75% a
(39,122)
18,260
31,245 171% a
20,250
14,574
72%
24,964 123%
4,714-
10,875,552
11,841,419 109% ;
10,890,016
6,652,722
61%
11,665,062 107% ;
775,046:
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Administration Allocation
2,963,714
2,963,714 100%
3,087,178
-
0%
3,0879178 100% -
I
Personnel Services
11,466,901
10,786,883
94%
11,878,565
6,577,522
55% !
11,950,584 101%
(72,019), G
Materials and Services
2,446,466
1,956,788
80%
2,279,458
915,867
40%
2,239,799 98%
39,659! H
Capital Outlay
417,132
191,446
46%
143,500
42,376
30%
340,254 237%
(196,754), 1
TOTAL REQUIREMENTS ;
17,294,213
15,898,830
92% ;
17,388,701
7,535,765
43%
17,617,815 101% ;
(229,114);
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers In- General Fund 4,376,806 4,208,145 96% 4,548,701 2,653,378 58% 4,548,701 100%
Transfers In - TRT 418,417
418,417 100% 368,417
214,907 58%
368,417 100%
Transfers In- OHP Mental Health -
319,965
140,817 44%
319,965 100%
Transfers Out (108,750)
(134,750) 124% (551,500)
- 0% ' !
(50,000) 9% ' 501,500, J
TOTAL TRANSFERS 4,686,473
4,491,812 96% ; 4,685,583
3,009,102 64% ;
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) (883,043) o (5,952,753) 545,932;
Net Transfers - In (Out) 4,686,473 4,491,812 4,685,583 3,009,102 5,187,083 501,500;
TOTAL FUND BALANCE $ 823,404 $ 4,052,440 492% ; $ 1,949,281 $ 6,178,499 317% ; ; $ 3,286,770 169% ; $1,337,489:
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.
TES COG2< Budget to Actuals Report
Q
Community Development -Fund 295
FY24 YTD January 31, 2024 (unaudited)
58.3%
Year Complete
Fiscal Year 2023
Fiscal Year 2024
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Admin -Operations
153,445
154,886
101%
157,300
77,072
49% _
147,200
94%
(10,100)=
Code Compliance
1,171,592
915,867
78%
1,124,181
488,380
43% a
803,452
71% !
(320,729); A
Building Safety
� 4,821,160
4,118,192
�
85/0
3,991,388
1,945,611
49/0
Q a
3,780,602
95% �
(210,786); A
Electrical
1,022,005
i
769,054
75%
902,175
463,980
51%
811,275
90%
(90,900); A
Onsite Wastewater
1,017,678
i
718,263
71%
923,880
516,330
56%
849,840
92%
(74,040); A
Current Planning
2,425,334
1,966,872
81%
2,304,562
908,885
39%
1,426,562
62%
(878,000); A
Long Range Planning
1,064,305
812,752
76%
1,057,354
457,789
43% ,
840,854
80%
(216,500)t A
TOTAL RESOURCES
11,675,519
9,455,886
81%
10,460,840
4,858,047
46% ;
8,659,785
83%
(1,801,055);
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Admin - Operations
3,432,980
3,085,363
90%
3,241,288
1,729,880
53%
3,017,911
93%
223,377- B
Code Compliance
805,614
714,049
89%
743,931
359,468
48% a
687,912
92%
56,019! B
Building Safety
2,538,721
1,866,742
74%
�
2,088,542
1,024,642
49%
P
1,957,534
94%
131,008° B
Electrical i
641,837
538,383
°
84/0
583,718
310,420
° �
53/0
569,280
98% �
14,438! B
Onsite Wastewater
753,369
754,829
100%
865,670
452,982
52%
751,915
87%
113,755! B
Current Planning
2,062,044
1,613,571
78%
1,857,735
846,848
46%
1,568,701
84%
289,034! B
Long Range Planning
998,739
893,682
89%
888,677
431,677
49%
717,705
81%
170,972! B
TOTAL REQUIREMENTS ;
11,233,304
9,466,620
84%
10,269,561
5,155,917
50%
9,270,958
90% ;
998,603:
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfers In - CDD Operating
-
-
510,105
101,072
20%
636,546
125%
126,441
Fund
Transfers in - General Fund
160,000
139,916
87%
100,000
32,228
32% a
100,000
100% -
C
Transfers In - CDD Electrical
-
108,670
86,721
28,941
33%
76,314
88%
(10,407)
Reserve
;
Transfers Out
(112,619)
(112,619)
100% o
(107,544)
(62,713)
58% _
(107,544)
100%
Transfers Out - CDD Reserve
(958,966)
(971,472)
101%
(122,752)
(118,828)
97%
(416,860)
340% 1
(294,108) D
TOTAL TRANSFERS
(911,585)
(835,505)
92%
466,530
(19,300)
-4% ;
288,456
62%
(178,074);
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
(297,870)
(611,173)
(802,452);
Net Transfers - In (Out)
(911,585)
(835,505)
466,530
(19,300)
288,456
(178,074)
i
TOTAL FUND BALANCE ,
$ 1,627,134
$ 1,322,717 81%
$ 1,975,730
$ 1,005,548 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'i�zEs coG�< Budget to Actuals Report
Road -Fund 325 58.3%
FY24 YTD January 31, 2024 (unaudited)
Year Complete
Fiscal Year 2023 Fiscal Year 2024
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
Motor Vehicle Revenue
Federal - PILT Payment
Other Inter -fund Services
Cities-Bend/Red/Sis/La Pine
Federal Reimbursements
Sale of Equip & Material
Interest on Investments
Miscellaneous
Mineral Lease Royalties
Assessment Payments (P&I)
Forest Receipts
State Miscellaneous
TOTAL RESOURCES
19,483,147
20,563,619
106%
20,648,483
12,479,615
60%
20,648,483
100%
I 2,200,000
2,239,616
102%
2,240,000
2,394,054
107% = a
2,394,054
107%
154,054= A
1,311,901
1,232,001
94%
1,450,015
421,150
29% a
1,368,439
94%
(81,576)'
1 403,731
969,028
240%
763,171
306,724
40%
827,620
108% ;
64,449,
1 -
7,641
I
689,703
342,290
50% 0
689,703
100%
426,000
385,036
90%
614,500
324,850
53%
614,500
100%
1 54,172
105,203
194% a
138,031
86,103
62% a
130,060
94%
(7,971)0
i 77,610
65,385
84%
73,808
31,063
42% a
73,808
100%
50,000
105,306
211%
50,000
13,193
26%
50,000
100%
1 -
5,175
I
6,000
10,341
172%
1 1
18,000
300%
1
12,000!
1
i
882,502
-
1
0%
1
-
-
I 1
1
1
I
-
20,000
-
-
-
24,889,063
25,698,009
103% ;
26,673,711
16,409,382
62% ;
26,814,667
101% ;
140,956:
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Personnel Services
7,802,271
7,346,958
94%
8,406,468
4,618,993
55%
8,078,129
96%
328,339: B
Materials and Services 1
8,246,700
6,385,588
77%
8,600,033
3,400,640
40%
1
8,689,108
101%
(89,075)!
Capital Outlay
1
140,025
90,004
64%
1
118,260
59,017
50%
106,105
90%
12,155!
TOTAL REQUIREMENTS ;
16,188,996
13,822,550
85% ;
17,124,761
8,078,650
47%
16,873,342
99% ;
251,419:
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfers Out
(12,330,136)
(12,330,136) 100%
(12,700,000)
(7,700,000)
61%
(12,700,000) 100%
TOTAL TRANSFERS ;
(12,330,136)
(12,330,136)
100% ;
(12,700,000)
(7,700,000)
61% ; ;
(12,700,000)
100% ;
FUND BALANCE Budget Actuals % Budget
Beginning Fund Balance
5,892,967
7,806,356 132%
5,521,251
Resources over Requirements
8,700,067
11,875,459
9,548,950
Net Transfers - In (Out)
1
(12,330,136)
(12,330,136)
1
(12,700,000)
TOTAL FUND BALANCE ;
$ 2,262,898
$ 7,351,679 325% ;
$ 2,370,201
A Actual payment higher than budget
B Projected Personnel savings based on FY24 average vacancy rate of 8.3%
Actuals % Projection % $ Variance
7,351,679 133% 7,351,679 133% 11830,428,
I I 1 8,330,732 9,941,325 392,375!I
(7,700,000) (12,700,000)
$ 7,982,412 337% ; $ 4,593,004 194% ; $2,222,803:
(ES CpG2< Budget to Actuals Report
Adult P&P - Fund 355
FY24 YTD January 31, 2024 (unaudited)
58.3%
Year Complete
F7777iscal
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% a
4,116,464
3,095,162
75% a e
4,143,986 101%
27,52Z A
CJC Justice Reinvestment
892,038
943,172 106%
943,172
-
0%
908,108 96%
(35,064); B
DOC Measure 57
244,606
271,606 111%
256,815
-
0%
259,307 101%
2,492 C
Interest on Investments
18,151
63,625 351%
75,230
47,818
64% a
80,750 107% !
5,520!
Interfund- Sheriff
50,000
50,000 100%
50,000
29,167
58%
50,000 100%
a
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
18,747
83%
19,709 87% !
(2,898). D
Oregon BOPPPS
20,318
- 0%
20,318
-
0%
20,318 100%
Electronic Monitoring Fee
500
889 178%
500
258
52% a
'
500 100%
Miscellaneous
500
2,099 420%
500
-
0%
500 100%
TOTAL RESOURCES
6,134,018
6,295,372 103% ;
5,535,606
3,191,150
58%
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
2,984,798
51% _
5,178,183 88%
729,328, E
Materials and Services
1,883,614
1,739,432 92%
1,668,521
913,579
55%
1,658,294 99%
10,227! F
Capital Outlay
8,475
8,475 100%
TOTAL REQUIREMENTS ;
7,575,910
6,790,874 90% ;
7,576,032
3,898,377
51%
6,836,477 90% ;
739,555:
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection % $ Variance
Transfers In- General Funds
536,369
536,369
100%
536,369
312,879
58%
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%
(75,419)
(43,988)
58%
(75,419) 100%
TOTAL TRANSFERS
267,532
267,532
100% ;
510,950
268,891
53% ;
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% 10,934s
Resources over Requirements
(1,441,892)
(495,502)
(2,040,426)
(707,226)
(1,303,299) 737,127!
Net Transfers - In (Out)
267,532
267,532
510,950
268,891
510,950
TOTAL FUND BALANCE
$ 1,925,640
$ 3,010,934 156% ;
$ 1,470,524
$ 2,572,599 175% ;
$ 2,218,585 151% ; $748,061:
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.
1E5C0
G2< Budget to Actuals Report
Road CIP - Fund 465
FY24 YTD January 31, 2024 (unaudited)
58.3%
Year Complete
Fiscal Year 2023
1
Fiscal Year 2024
RESOURCES
Budget
Actuals
%
Budget
Actuals %
Projection %
$ Variance
State Miscellaneous
1,818,500
127,458
7%
1,704,116
1,778,246 104%
1,778,246 104%
74,130�
Interest on Investments 1
124,563
337,583
271%
475,310
371,676 78%
661,020 139%
185,710! A
Miscellaneous 1
-
317,508
1
-
19,241 1 1
19,241 1
19,241 A
TOTAL RESOURCES
1,943,063
782,549
40%
2,179,426
2,169,163 100% ; ;
2,458,507 113% ;
279,081;
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Materials and Services 127,640 127,640 100% 132,770 77,449 58% _ 132,770 100%
Capital Outlay 1 28,259,526 16,769,496 59% 23,640,057 14,931,315 63% 1 23,459,183 99% 180,874
TOTAL REQUIREMENTS 28,387,166 16,897,136 60% ; 23,772,827 15,008,765 63% ; 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% = 4,335,52T
Resources over Requirements (26,444,103)
(16,114,587) _
(21,593,401)
(12,839,602) (21,133,446) 459,955-
Net Transfers - In (Out) 14,230,313
1
12,238,662
1
12,500,000
5,000,000 12,500,000
I I 1 1
TOTAL FUND BALANCE $ 12,334,484
$ 23,347,907 189% ;
$ 9,918,979
$ 15,508,305 156% ; ; $ 14,714,461 148% ; $4,795,482;
A Actual payment higher than budget
C0Gya Budget to Actuals Report
g4IP31ES
Road CIP (Fund 465) - Capital Outlay Summary
by Project
58.33%
FY24 YTD January 31, 2024
Year Completed
Fiscal Year 2023
Fiscal Year 2024
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Terrebonne Refinement Plan : $
7,319,310 $
2,200,000
i $
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
993,111
63%
2,528,634
161 % i
(958,834)
Transportation System Plan Update
-
51,980
16,064
27,256
(27,256):
Gribbling Rd Bridge
818,500
141,509
17% i
704,116
73,849
10%
566,312
80% ?
137,804:
Smith Rock Way Bridge Replace
985,000
122,938
12%
1,417,429
56,883
4%
1,030,758
73%
386,671:
Deschutes Mkt Rd/Hamehook Round
1,663,000
750,822
45% i
250,000
1,146,597
459%
1,170,000
468%
(920,000)
Powell Butte Hwy/Butler Market RB
785,000
250,902
32 % i
2,642,402
287,682
11 %
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
96,500
227
0%
595,000
155,771
26%
350,000
59%
245,000
NW Lower Bridge Way: 43rd St to Holmes Rd
100,000
10,825
11% i
1,290,000
59,251
5%
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%
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% i
300,000
100
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 %
2,120,000:
Paving Of Spring River Rd: S Centur
-
510,000
0% :
510,000
100
Slurry Seal 2024
300,000
-
0%
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
166
0%
177,000
100
S Century Or / 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
30,907
100%
30,907
100%
FY 23 Guardrail Improvements
-
-
150,000
-
0% i
-
0% i
150,000:
Signage Improvements
7,156
119,093
-
0%
100,000
84%
19 093:
TOTAL CAPITAL OUTLAY
$ 28,259,526
$ 16,491,988
58%
$ 23,640,057
14,931,315
63W
$ 23,459,183
99%
$ 180,874
01ES`0G2� Budget to Actuals Report
Solid Waste -Fund 610 58.3%
FY24 YTD January 31, 2024 (unaudited)
Year Complete
Fiscal Year 2023 Fiscal Year 2024
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
Franchise Disposal Fees
7,210,000
7,006,324 97%
8,000,000
Private Disposal Fees
3,337,000
2,944,356 88%
3,450,000
Commercial Disp. Fee
3,234,000
3,026,577 94%
3,310,000
Franchise 5% Fees I
305,000
363,105 119%
565,000
Yard Debris I
290,000
305,516 105%
400,000
Miscellaneous I
70,000
140,837 201%
173,000
Interest on Investments I
30,498
43,342 142%
60,410
Special Waste
15,000
62,756 418%
30,000
Recyclables
I
12,000
7,060 59% '
7,000
Leases
1
1 100%
1
TOTAL RESOURCES
14,503,499
13,899,874 96%
15,995,411
4,438,535
55% ;
8,700,000 109%
700,000: A
1,875,134
54%
3,000,000 87%
(450,000); A
2,491,726
75% I
3,900,000 118%
590,000� A
282,552
50% '
I
565,000 100%
B
I
274,535
1
69%
1
400,000 100%
C
162,339
94%
221,000 128%
48,000=D
76,722
127%
128,090 212%
67,680! E
97,267
324%
115,000 383% !
I
85,000. F
I
4,780
1 I
68%
7,000 100%
I
1
-
I 1
0%
1 100%
9,703,591
61% ;
17,036,091 107% ;
1,040,680:
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Personnel Services
3,277,684
3,139,678
96%
4,108,983
2,033,418
49%
4,108,983 100%
Materials and Services I
6,473,358
5,716,762
88% !
7,683,911
3,955,049
51%
7,723,911 101% (40,000); G
Capital Outlay
264,000
181,603
69%
320,000
225,617
71%
280,000 88% 40,000, G
Debt Service I
1,739,630
1,731,017 100%
2,302,340
763,514
33% I
2,302,340 100%
TOTAL REQUIREMENTS
11,754,672
10,769,061
92% ;
14,415,234
6,977,599
48% ;
14,415,234 100% ;
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
SW Capital & Equipment (5,299,665) (3,453,962) 65% (2,613,962) (1,308,141) 50% _ (2,613,962) 100% -
Reserve
TOTAL TRANSFERS (5,299,665) (3,453,962) 65% ; (2,6135962) (1,308,141) 50% ; (256135962) 100% ;
FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance
Beginning Fund Balance 3,107,198 3,066,662 99% 2,416,385 2,743,514 114% 2,743,514 114% 327,129-
Resources over Requirements 2,748,827 3,130,814 1,580,177 2,725,992 2,620,857 1,040,680!
Net Transfers - In (Out) (5,299,665) (3,453,962) (2,613,962) (1,308,141) (2,613,962)
I I I I I I
TOTAL FUND BALANCE $ 556,359 $ 2,743,514 493% ; $ 1,382,600 $ 4,161,364 301% ; ; $ 2,750,409 199% ; $1,367,809:
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 1 % lower than last year-to-date vs. a budgeted 3% reduction. July Commercial revenue includes
payment for the prior Hwy 97 bypass disposal charges. Franchise disposal fee payments of $702K were not received from Republic Services (Bend
Garbage, High Country, Wilderness) and Cascade Disposal by closing.
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 4% higher than last year-to-date
D Miscellaneous revenue exceeds expectation for rock, restitution, fire reimbursement and other revenue
E Investment Income projected to come in higher than budget
F 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.)
G Backhoe and grader equipment originally budgeted as capital, but processed as M&S Road Dept. transfer
o`��1ES c�G2< Budget to Actuals Report
Fair & Expo - Fund 615
FY24 YTD January 31, 2024 (unaudited)
58.3%
Year Complete
Fiscal Year 2023 1
Fiscal Year 2024
RESOURCES
Budget
Actuals %
Budget
Actuals
%
Projection
%
$ Variance
Events Revenue
745,759
948,145 127% =
1,050,000
516,933
49%
855,148
81%
(194,852); A
Food & Beverage
745,000
1,048,507 141%
991,000
834,953
84%
1,444,555
146%
453,555, B
Rights & Signage
105,000
97,159 93%
105,000
62,616
60% a
83,616
80%
(21,384);
Horse Stall Rental
49,000
78,825 161%
100,000
51,300
51%
67,030
67%
(32,970)
Storage
65,000
45,551 70%
50,000
27,948
56%
39,410
79%
(10,590)
Camping Fee
20,000
23,500 118%
22,500
17,027
76%
37,052
165%
14,552-
Interest on Investments
5,221
15,485 297%
22,000
13,247
60%
22,100
100%
100!
Miscellaneous
3,554
3,536 99%
3,000
3,656 122%
3,860
129%
860!
TOTAL RESOURCES
1,738,534
2,260,708 130% ;
2,343,500
1,527,680
65%
2,552,771
109% ;
209,271:
REQUIREMENTS
Budget
Actuals %
Budget
Actuals
%
Projection
%
$ Variance
Personnel Services
1,256,902
1,313,682 105% ;
1,748,441
826,475
47%
1,368,559
78%
379,882, C
Personnel Services - F&B
170,247
85,623 50%
148,510
30,134
20%
100,100
67%
48,410! D
Materials and Services
965,684
1,168,404 121%
1,222,986
647,612
53%
1,205,744
99%
17,242:
Materials and Services - F&B
603,950
661,314 109%
514,200
424,504
83%
673,250
131%
(159,050)! E
Debt Service
101,270
101,267 100%
100,190
56,119
56%
100,190
100%
TOTAL REQUIREMENTS
3,098,054
3,330,291 107% ;
3,734,327
1,984,843
53%
3,447,843
92%
286,484:
TRANSFERS
Budget
Actuals %
Budget
Actuals
%
Projection
%
$ Variance
Transfers In - Room Tax
1,101,342
1,019,042 93%
1,009,023
588,588
58%
981,956
97%
(27,067);
Transfers In - Park Fund
30,000
30,000 100%
30,000
17,500
58%
�o
30,000
100%
o
�
Transfers Out
(427,215)
(427,215) 100%
(163,342)
(95,277)
58%
(163,342)
100%
TOTAL TRANSFERS
704,127
621,827 88%
875,681
510,811
58%
848,614
97%
(27,067).
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 a
(1,359,520)
(1,069,583) !
(1,390,827)
(457,163)
(895,072)
495,755!
Net Transfers - In (Out) !
704,127
621,827
875,681
510,811
848,614
(27,067);
TOTAL FUND BALANCE
$ 315,960
$ 547,764 173% ;
$ 32,617
$ 601,411
999% ; ;
$ 501,306
999% ;
$468,689:
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.
8 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
0"�ES ` 0
Budget to Actuals Report
L�
Annual County Fair - Fund 616
FY24 YTD January 31, 2024 (unaudited)
58.3%
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% :
430,000
245,809 57%
245,809
57%
(184,191)
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%
86,717
94%
(5,783)
State Grant
53,167
53,167 100%
53,167
53,167 100%
53,167
100%
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%
14,199-
Interest on Investments
2,713
13,169 485%
13,500
14,744 109%
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
2,468,439 106% ;
2,478,436
107% ;
154,319;
REQUIREMENTS
Budget
Actuals %
Budget
Actuals
%
Projection
%
$ Variance
Personnel Services
169,445
185,165 109%
276,531
99,504
36%
227,432
82%
49,099, A
Materials and Services
1,802,585
1,882,326 104%
2,306,325
2,048,288
89%
2,104,958
91%
201,367!
TOTAL REQUIREMENTS
1,972,030
2,067,492 105% ;
2,582,856
2,147,792
83% ;
2,332,390
90% ;
250,466:
TRANSFERS
Budget
Actuals %
Budget
Actuals
%
Projection
%
$ Variance
Transfer In -TRT 1%
75,000
75,000 100%
75,000
43,750
58%
75,000
100%
Transfers Out
(231,706)
o
(231,706) 100%
(109,503)
(63,875)
io
58%
i
(109,503) 100%
TOTAL TRANSFERS
(156,706)
(156,706) 100% ;
(34,503)
(20,125)
58%
(34,503)
100% ;
FUND BALANCE
Budget
Actuals %
Budget
Actuals
%
Projection
%
$ Variance
Beginning Fund Balance
384,715
385,854 100%
521,447
521,447
100%
521,447
100%
0.
Resources over Requirements
(2,650)
292,298
(258,739)
320,647
146,046
404,785!
Net Transfers - In (Out)
(156,706)
(156,706)
(34,503)
(20,125)
(34,503)
TOTAL FUND BALANCE
$ 225,358
$ 521,447 231% ;
$ 228,205
$ 821,969 360% ;
$ 632,990
277% ;
$404,785,
A Projected Personnel based on
vacancy savings to date
� o'TES` Budget to Actuals Report
w`'`Gya
` Annual County Fair - Fund 616
CY24 YTD January 31, 2024 (unaudited)
Fair 2024
Actuals to
2024
Fair 2023
Date
Projection
RESOURCES
Gate Receipts
$ 1,042 896 $
- $ 1,095,041
Carnival
245,809
- 258,099
Commercial Exhibitors
436,160 1h1 }
- 457,968
Livestock Entry Fees
1,940 ��,
- 2,037
RN Camping/Horse Stall Rental
31,449 il,51` i
- 33,021
Merchandise Sales
1,899 190
- 1,993
Concessions and Catering
512,899 s)
- 538,544
Fair Sponsorship
117,183 {'
- 68,381
TOTAL FAIR REVENUES
01
$ 2,390,235 7 $
- $ 2,455,085
OTHER RESOURCES
! tvr
State Grant
53,167 ;4fiv3
- 53,167
Interest
19,504 a
- 22,000
Miscellaneous
114
- 114
TOTAL RESOURCES
$ 2,463 020 $
- $ 2,530,366
z�
REQUIREMENTS
r:
Personnel
175,531
15,291 173,004
Materials &Services
2,124,162
33,473 2,230,370
TOTAL REQUIREMENTS
$ 2,299,693 $
48,764 $ 2,403,374
TRANSFERS
Transfer In - TRT 1 %
Transfer Out - F&E Reserve
Transfer Out - Fair & Expo
TOTAL TRANSFERS
Net Fair
Beginning Fund Balance on Jan 1
75,000„ 6,250 75,000
�E
(170,608) (9,125) (109,500)
-
$ (95,608) A $ (2,875) $ (34,500)
$ 67,719 $ (51,639) $ 92,492
$ 952,421 3c $ 1,020,140 $ 1,020,140
Ending Balance $ 1,020,140E $ 968,501 $ 1,112,632
Q�`�uTCpGES2� Budget to Actuals Report
Fair & Expo Capital Reserve - Fund 617
FY24 YTD January 31, 2024 (unaudited)
58.3%
Year Complete
Fiscal Year 2023
Fiscal Year 2024
RESOURCES
Budget Actuals % Budget
Actuals % Projection %
$ Variance
Interest on Investments
�
7,414 39,492 533% a 64,800
50,122 77% 82,080 127% =
17,280a
Miscellaneous
I
- - -
130,809 a ! 130,809 a
130,809!
I
Local Government Payments
!
- 277,777 -
! ! f
- -
I
-
TOTAL RESOURCES
7,414 317,269 999% ; 64,800
180,930 279% ; ; 212,889 329% ;
148,089:
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Materials and Services
495,000
100,309
20%
343,555
75,546
22% _
343,555 100%
-
Capital Outlay I
375,000
383,000
102% a
746,445
155,658
21% !
746,445 100%
a A
TOTAL REQUIREMENTS ;
870,000
483,310
56% ;
1,090,000
231,203
21%
1,090,000 100% ;
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Transfers In - TRT 1%
501,683
465,685
93%
462,119
269,563
58%
450,520 97% _
(11,599),
Transfers In - Fair & Expo
416,437
416,438
100% a
152,565
88,991
58%
152,565 100%
Transfers In -Annual County Fair
231,706
231,706
100%
109,503
63,875
58%
109,503 100% !
Transfers In - Fund 165 I
-
-
I
100,000
100,000 100%
100,000 100%
TOTAL TRANSFERS
1,149,827
1,113,829
97%
824,187
522,429
63%
812,588 99%
(11,599).
FUND BALANCE
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Beginning Fund Balance
1,299,942
1,809,440
139%
29592,838
2,757,229
106%
I
2,757,229 106%
I
164,391
I
Resources over Requirements (862,586) (166,040) a (1,025,200) (50,273) (877,112) 148,089:
Net Transfers - In (Out) 1,149,827 1,113,829 824,187 522,429 812,588 (11,599);
! I I I 8 I
TOTAL FUND BALANCE $ 1,587,183 $ 2,757,229 174% ; $ 2,391,825 $ 3,229,385 135% ; ; $ 2,692,705 113% ; $300,880:
A Capital Outlay appropriations are a placeholder should viable projects be recommended and approved for construction
Qe\)IES (-0 Budget to Actuals Report
RV Park -Fund 618 58.3%
FY24 YTD January 31, 2024 (unaudited)
Year Complete
Fiscal Year 2023 Fiscal Year 2024
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
RV Park Fees < 31 Days
605,000
548,219
91%
500,000
264,460
53%
451,722 90%
(48,278):
RV Park Fees > 30 Days
13,000
10,249
79% a
12,500
13,348
107% !
14,673 117%
2,173!
Cancellation Fees
14,000
8,636
62% s
7,000
6,885
98%
7,300 104%
300!
Washer / Dryer
4,200
5,560
132%
5,000
2,740
55%
4,240 85%
(760)!
Miscellaneous
3,750
2,907
78%
2,500
2,976
119%
3,875 155%
1,375�
Interest on Investments
552
2,764
501%
2,300
4,424
192% !
7,460 324% :
5,160=
Vending Machines
1,750
1,492
85% a
1,500
944
63%
1,285 86%
(215)=
TOTAL RESOURCES
642,252
579,826
90%
530,800
295,776
56%
490,555 92%
(40,245);
REQUIREMENTS
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Personnel Services
111,153
82,265 74%
91,328
51,208
56%
93,047 102%
(1,719);
Materials and Services
259,755
192,620 74%
303,173
131,601
43%
228,532 75% !
74,641-
Debt Service
223,273
223,272 100%
222,630
166,310
75%
222,630 100% a
o
TOTAL REQUIREMENTS
594,181
498,157 84%
617,131
349,120
57%
544,209 88%
72,922;
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
11,662
58%
20,000 100%
Transfer Out - RV Reserve
(261,566)
(261,566) 100%
(51,564)
(30,079)
58%
(51,564) 100%
TOTAL TRANSFERS
(81,566)
(81,566) 100% ;
128,436
141,583
110% ;
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)
(53,343)
(53,654)
32,677�
Net Transfers - In (Out)
(81,566)
(81,566)
128,436
141,583
128,436
TOTAL FUND BALANCE
$ 82,920
$ 166,640 201% ;
$ 135,220
$ 254,880
188% ;
$ 241,422 179% ;
$106,202:
IESC0G2< Budget to Actuals Report
RV Park Reserve - Fund 619
FY24 YTD January 31, 2024 (unaudited)
58.3%
Year Complete
Fiscal Year 2023 Fiscal Year 2024
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
Interest on Investments 6,298 21,589 343% = 34,300 24,693 72% 40,900 119% 6,600=
TOTAL RESOURCES 6,298 21,589 343% ; 34,300 24,693 72% ; 40,900 119% ; 6,600;
REQUIREMENTS
Budget
Actuals %
Budget
Actuals
%
Projection % $ Variance
Materials and Services
-
- a
100,000
-
0%
100,000 100%
Capital Outlay
100,000
5,532 6% a
74,000
6,565
9%
74,000 100% A
TOTAL REQUIREMENTS
100,000
5,532 6%
174,000
6,565
4%
174,000 100% ;
TRANSFERS
Budget
Actuals %
Budget
Actuals
%
Projection % $ Variance
Transfer In - RV Park Ops
261,750
261,566 100%
51,564
30,079
58%
51,564 100%
TOTAL TRANSFERS
261,750
261,566 100% ;
51,564
30,079
58% ;
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)
18,128
(133,100) 6,6W
Net Transfers - In (Out) p
261,750
261,566
51,564
30,079
51,564
TOTAL FUND BALANCE
$ 1,340,766
$ 1,469,559 110% ;
$ 1,284,317
$ 1,517,766 118% ;
$ 1,388,023 108% ; $103,706;
A Capital Outlay appropriations are a placeholder
Q`�uTCOGES �< Budget to Actuals Report
Risk Management -Fund 670 58.3%
FY24 YTD January 31, 2024 (unaudited)
Year Complete
Fiscal Year 2023 Fiscal Year 2024
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
Workers' Compensation
1,234,761
1,226,486 99%
1,111,585
675,566
61%
1,111,585 100% ;
General Liability
892,681
892,681 100%
935,832
545,902
58%
935,832 100%
Unemployment
430,179
344,950 80%
439,989
328,412
75% i
439,989 100%
A
Property Damage
419,566
419,566 100%
418,028
243,850
58%
418,028 100%
Vehicle
248,764
248,764 100%
226,710
132,248
58%
226,710 100%
Interest on Investments
49,346
148,514 301%
200,000
148,725
74%
246,700 123% :
46,700!
Claims Reimbursement
25,000
6,476 26%
20,000
-
0%
25,000 125%
5,000
Skid Car Training
10,000
8,899 89%
10,000
30,960
310% _
33,000 330% ;
23,000!
Process Fee- Events/ Parades
1,000
1,260 126%
2,000
660
33%
a
2,000 100%
Miscellaneous
180
- 0%
200
-
0%
200 100%
TOTAL RESOURCES
3,311,477
3,297,596 100% ;
3,364,344
2,106,322
63% ,
3,439,044 102% ;
74,700:
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Workers' Compensation
1,580,000
1,493,702
95%
1,880,000
932,715
50%
1,756,604
93%
123,396-
General Liability
3,000,000
470,875
16%
1,200,000
456,329
38%
1,051,035
88%
148,965
Insurance Administration
607,558
602,676
99%
714,197
386,695
54% 6
713,370
100%
827!
Vehicle
200,000
194,089
97%
400,000
108,111
27%
389,015
97%
10,985!
Property Damage
300,248
99,913
33%
300,250
376,339
125%
,
475,003
158%
(174,753);
Unemployment
200,000
54,473
27%
250,000
83,102
33%
125,000
50%
125,000
TOTAL REQUIREMENTS
5,887,806
2,915,728
50% ;
4,744,447
2,343,290
49% ;
4,510,027
95% ;
234,420;
TRANSFERS
Budget Actuals % Budget
Actuals
%
Proi nfinn
0/ $ Variance
Transfers Out - Vehicle
(3,500) (3,500) 100% (3,500)
(2,037)
58%
(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)
(120,037)
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-
(236,968) (1,070,983) 309,120!
(120,037) (153,500)
$ 8,966,302 139% ; $ 8,098,824 125% ; $1,632,427:
o`�v(ES COG2< Budget to Actuals Report
Health Benefits - Fund 675
FY24 YTD January 31, 2024 (unaudited)
58.3%
Year Complete
Fiscal Year 2023 1
Fiscal Year 2024
RESOURCES
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Internal Premium Charges
19,908,221
20,496,601 103%
25,899,034
14,540,996
56%
26,389,572 102%
490,538- A
COIC Premiums 1
1,547,778
1,951,365 126%
1,963,363
949,909
48% r
2,396,184 122%
432,821 A
Employee Co -Pay
1,282,015
1,247,607 97%
1,247,416
759,805
61%
1,301,274 104%
53,85& B
Retiree / COBRA Premiums 1
595,000
982,424 165% a
1,019,288
568,227
56%
1,206,022 118%
186,734 A
Prescription Rebates
175,000
528,990 302% =
280,000
267,230
95%
280,000 100%
; C
Claims Reimbursement & Other
55,000
109,282 199%
124,944
268,034
215%
317,060 254% 0
192,116!
Interest on Investments 1
95,686
176,071 184%
120,000
119,931
100%
201,780 168% s
81,780!
TOTAL RESOURCES
23,658,700
25,492,341 108% ;
30,654,045
17,474,132
57%
32,091,892 105% ;
1,437,847:
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Health Benefits
26,597,563
25,514,122
96%
26,697,663
12,796,808
48%
25,697,663 96%
1,000,000, D
Deschutes On -Site Pharmacy 1
3,779,608
3,807,986
101%
4,287,997
2,604,153
61%
4,287,997 100%
! E
Deschutes On -Site Clinic 1
1,212,497
1,205,226
99%
1,415,279
693,751
49% a
1
1,415,279 100%
E
Wellness 1
179,549
161,200
90%
1
186,274
71,725
39% o
.
186,274 100% _
E
,
TOTAL REQUIREMENTS ;
31,769,217
30,688,534
97% ;
32,587,213
16,166,438
50% ;
31,587,213 97%
1,000,000:
FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance
Beginning Fund Balance
11,925,656
11,304,191 95%
1
5,742,743 6,107,998 106% 6,107,998 106% = 365,255;
I I i I
Resources over Requirements
(8,110,517)
(5,196,193)
1
(1,933,168) 1,307,694 504,679 -2.437,1947r
-
I f I 1
Net Transfers - In (Out)
TOTAL FUND BALANCE
$ 3,815,139
$ 6,107,998 160% ;
$ 3,809,575 $ 7,415,692 195% ; ; $ 6,612,677 174% ; $2,803,102:
A Health Insurance costs were budgeted at an 11 % increase, but the actual increase is 29.35%
g The Employee Co -Pay rates increased on January 1, 2024
C Budget estimate is based on claims which are difficult to predict
D YTD actuals are trending lower than budget
E Amounts are paid 1 month in arrears
-(ES
C0 Budget to Actuals Report
911 -Fund 705 and 710 58.3%
FY24 YTD January 31, 2024 (unaudited)
Year Complete
Fiscal Year 2023 Fiscal Year 2024
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
Property Taxes - Current Yr
Telephone User Tax
Interest on Investments
Police RMS User Fees
Contract Payments
User Fee
Data Network Reimbursement
State Reimbursement
Property Taxes - Prior Yr
Property Taxes - Jefferson Co.
Miscellaneous
TOTAL RESOURCES
10,402,834
10,493,711 101% <
10,932,000
10,324,004
94%
11,001,603 101%
69,603a A
1,668,000
1,881,374 113%
1,827,530
987,551
54%
1,827,530 100%
2B
67,515
237,842 352% !
312,321
243,455
78%
384,529 123%
72,208!
237,221
244,437 103% =
244,435
-
0%
244,435 100%
° C
153,292
167,764 109%
167,765
36,500
22%
167,765 100%
140,445
146,863 105%
148,820
8,450
6% _
148,820 100%
120,874
158,228 131%
145,852
531
0%
145,852 100%
e
810,000
622,177 77% a
93,000
48,000
52% a
93,000 100%
D
80,000
90,291 113% :
90,000
75,917
84%
90,000 100%
39,497
38,104 96%
40,500
38,629
95%
40,500 100%
25,000
40,191 161%
32,100
20,298
63%
32,100 100%
13,744,678
14,120,981 103% ;
14,034,323
11,783,334
84%
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
4,801,774
53%
8,477,752 94%
554,293, E
Materials and Services
4,088,201
3,151,149
77%
4,250,715
2,169,815
51%
4,230,715 100%
20,000:
Capital Outlay
5,015,100
2,347,522
47%
a
1,831,000
852,652
47%
1,851,000 101%
(20,000)�
TOTAL REQUIREMENTS
17,709,497
13,390,020
76% ;
15,113,760
7,824,241
52%
14,559,467 96%
554,29T
TRANSFERS
Transfers In
Transfers Out
TOTAL TRANSFERS
FUND BALANCE
Budget Actuals % Budget Actuals % Projection % $ Variance
1,750,000 1,750,000 100% 0 1,950,000 - 0% 1,950,000 100%
(1,809,900) (1,809,900) 100% (1,950,000) - 0% , (1,950,000) 100%
(59,900) (59,900) 100%
Budget Actuals % Budget
Beginning Fund Balance 12,950,799 12,722,890 98% 13,202,343
Resources over Requirements (3,964,819) 730,961 (1,079,437)
Net Transfers - In (Out) (59,900) (59,900)
TOTAL FUND BALANCE _ $ 8,926,080 $ 13,393,950 150% ! $ 12,122,906
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%
Actuals % Projection % $ Variance
13,393,950 101% 13,393,950 101% 191,607:
3,959,094 (383,333) 696,104!
ea � o
$ 17,353,044 143% ; $ 13,010,617 107% ; $887,711:
vT E S "6-
BOARD OF
i
II
MEETING DATE: February 26, 2024
SUBJECT: Deschutes County's Fiscal Year 2025 Goals and Objectives
BACKGROUND AND POLICY IMPLICATIONS:
Each year, the Board of Commissioners establishes annual County Goals and Objectives
which are used to guide the development of the County budget and to set each
department's Performance Measures. Attached are the current annual Goals and
Objectives for consideration in setting FY 2025 Goals and Objectives.
BUDGET IMPACTS:
None anticipated.
ATTENDANCE:
jen Patterson, -Strategic initiatives Manager
FY 2024 Goals and Objectives
Mission Statement: Enhancing the lives of citizens by delivering quality services in a cost-effective
manner.
Safe Communities: Protect the community through planning, preparedness, and delivery of
coordinated services.
• Provide safe and secure communities through coordinated public safety and crisis management
services.
• Reduce crime and recidivism and support victim restoration and well-being through equitable
engagement, prevention, reparation of harm, intervention, supervision andenforcement.
• Collaborate with partners to prepare for and respond to emergencies, natural hazards and
disasters.
Healthy People: Enhance and protect the health and well-being of communities and their
residents.
• Support and advance the health and safety of all Deschutes County's residents.
• Promote well-being through behavioral health and community support programs.
• Help to sustain natural resources and air and water quality in balance with other community
needs.
• Continue to support pandemic response and community recovery, examining lessons learnedto
ensure we are prepared for future events.
A Resilient County: Promote policies and actions that sustain and stimulate economic resilience
and a strong regional workforce.
• UDdate Countv land use plans and policies to promote livability, economic opportunity, disaster
preparedness, and a healthy environment.
• Maintain a safe, efficient and economically sustainable transportation system.
• Manage County assets and enhance partnerships that grow and sustain businesses, tourism, and
recreation.
Housing Stability and Supply: Support actions to increase housing production and achieve stability
• Expand opportunities for residential development on appropriate County -owned properties.
• Support actions to increase housing supply.
• Collaborate with partner organizations to provide an adequate supply of short-term and
permanent housing and services to address housing insecurity.
Service Delivery: Provide solution -oriented service that is cost-effective and efficient.
• Ensure quality service delivery through the use of innovative technology and systems.
• Support and promote Deschutes County Customer Service "Every Time" standards.
• Continue to enhance community participation and proactively welcome residents to engagewith
County programs, services and policy deliberations.
• Preserve, expand and enhance capital assets, to ensure sufficient space for operational needs.
• Maintain strong fiscal practices to support short and long-term county needs.
• Provide collaborative internal support for County operations with a focus on recruitment and
retention initiatives.
Brenda Fritsvold
From: Mary Knight <mary@edcoinfo.com>
Sent: Friday, February 23, 2024 9:56 AM
To: Phil Chang; Steve Curley
Cc: Brenda Fritsvold; Nick Lelack
Subject: RE: REDI luncheon - table sponsorship
Attachments: Luncheon Sponsor Packages w Keynote Steve Brown -The Bald Futurist.pdf
Some people who received this message don't often get email from mary@edcoinfo.com. Learn why this is important
[EXTERNAL EMAIL]
Good morning, Phil.
Thank you for reaching out about sponsoring a table at the REDI Annual Luncheon this year. I have attached a sponsor
brochure with various sponsor opportunities available. We are super excited to be bringing back Steve Brown, The Bald
Futurist to share his expertise on Al and Augmented Reality and how it will impact the future of work.
Regarding a corporate table sponsorship, participation is $800. Each table seats eight comfortably.
Holler if you have any questions. We would be so grateful for your support in bringing the Central Oregon community
together.
Best regards,
Mary Knight
REDI Admin Assistant, Marketing & Events Coordinator
Email: mary(a)edcoinfo.com
Office: 541.923.5223 x101
Mobile :503.869.2414
1
LED
From: Phil Chang <Phil.Chang@deschutes.org>
Sent: Thursday, February 22, 2024 10:54 AM
To: Steve Curley <steve@edcoinfo.com>; Mary Knight <mary@edcoinfo.com>
Cc: Brenda Fritsvold <Brenda.Fritsvold @deschutes.org>; Nick Lelack <Nick.Lelack@deschutes.org>
Subject: REDI luncheon - table sponsorship
Steve and Mary,
The Board of County Commissioners will discuss doing a table sponsorship for the REDI luncheon on Monday. Can you
send details about the cost, number of seats, etc? Thanks.