2024-236-Minutes for Meeting June 26,2024 Recorded 8/19/2024�vtES CO
G BOARD OF
o� 2<
j COMMISSIONERS
1300 NW Wall Street, Bend, Oregon
(541) 388-6570
•
9:00 AM
Recorded in Deschutes County G J2024-236
Steve Dennison, County Clerk
Commissioners' Journal 08/19/2024 11:34:33 AM
4,
2024-236
WEDNESDAY June 26, 2024
Barnes Sawyer Rooms
Live Streamed Video
Present were Commissioners Patti Adair, Tony DeBone and Phil Chang. Also present were
County Administrator Nick Lelack, Senior Assistant Legal Counsel Kim Riley and
BOCC Executive Assistant Brenda Fritsvold.
This meeting was audio and video recorded and can be accessed at the Deschutes County
Meeting Portal webpage www.deschutes.org/meetinzs.
CALL TO ORDER: Chair Adair called the meeting to order at 9:00 a.m.
PLEDGE OF ALLEGIANCE
CITIZEN INPUT:
• Ron Boozell challenged the Commissioners and others to take care in how
they address each other with regard to political differences. He wanted to be
sure that elected officials are representing the citizens and not their
respective political party, and encouraged being clear with respect to
positions taken and their potential consequences. He urged listening to
citizens and said expanding the Board to five Commissioners would result in
better representation for citizens.
• Carl Shoemaker described an experience he had while serving in the Coast
Guard trying to reach someone by phone as an example of how not to do
things.
BOCC MEETING JUNE 26, 2024 PAGE 1 OF 10
• Dorinne Tye said low -flying planes associated with flight schools at Bend
Municipal Airport resulted in tree debris falling onto her house. She urged
investigation of the negative impacts of this use, including the expansion of
nearby roads to accommodate traffic to and from the airport.
CONSENT AGENDA: Before the Board was Consideration of the Consent Agenda.
Acceptance of a grant from Business Oregon for County Fair and Fairground
Operation Loss Support
2. Approval of Resolution No. 2024-034 to acquire right-of-way for the construction
of improvements on Hamehook Road
3. Approval of Order No. 2024-023 cancelling uncollectible personal property taxes
of $40,632.83
4. Approval of Board signature of Document No. 2024-550, an Oregon Criminal
Justice Commission IMPACTS Grant Amendment #6
S. Approval of Board Signature of Document No. 2024-573, a Deed of Dedication for
ten feet of right-of-way on Bear Creek Road
6. Approval of a Revocable License with Capitol Dental Care
7. Consideration of Board Signature on letter reappointing Lee Ferguson for service
on the Black Butte Ranch Service District Budget Committee
8. Consideration of Board Signature on letters appointing Jay Hamachek,
reappointing Caryl Gibson and thanking Stephen Buckley, for service on the Black
Butte Ranch Service District Managing Board
9. Approval of minutes of the BOCC May 1, 8, 13 and 15, 2024 meetings
DEBONE
CHANG:
VOTE:
Move approval of the Consent Agenda as presented
Second
CHANG:
Yes
DEBONE:
Yes
ADAIR:
Chair votes yes. Motion Carried
BOCC MEETING JUNE 26, 2024 PAGE 2 OF 10
ACTION ITEMS:
Added item: Delegation of Authority assigning an incident commander to the
Darlene 3 fire
County Administrator Nick Lelack presented a Delegation of Authority for the
Board's consideration to assign an incident commander to the Darlene 3 fire
response effort.
Commissioner Adair thanked Matthew Braun of Sisters View Ranch who
delivered hay to livestock owners affected by the fire.
Commissioner DeBone reported that the Red Cross has set up at La Pine High
School, and the rodeo grounds are being used for evacuated livestock. He said
the fire, which started at the edge of La Pine, has grown to more than 2400 acres.
Thus far, no structures in the city have been affected.
Commissioner Adair added the fire is now 30% contained, but high winds are
expected today. She said more resources are needed to extinguish the fire or at
least contain it within its current footprint.
Commissioner DeBone described the response from across the state and said a
Level 3 evacuation was issued last night.
Commissioner Chang expressed thanks to BLM and USFS for their rapid
response, and to Governor Kotek for issuing the emergency order which helped
marshal resources from around the state. He acknowledged the efforts of DCSO
Sergeant Nathan Garibay and the Red Cross and stressed the importance of fuels
reduction efforts.
Sergeant Garibay reported that although fire crews worked through the night
and made good progress, the wind is now beginning to pick up. The fire has thus
far burned in primarily undeveloped areas although some Level 3 evacuations
remain in effect.
CHANG: Move approval of Document No. 2024-593, a Delegation of Authority
assigning Ian Yocum as Deschutes County's Incident Commander for
the Darlene 3 fire
DEBONE: Second
VOTE: CHANG: Yes
DEBONE: Yes
ADAIR: Chair votes yes. Motion Carried
BOCC MEETING JUNE 26, 2024 PAGE 3 OF 10
10. Public Hearing and consideration of Order No. 2024-026 adjusting rates for
Wilderness Garbage and Recycling, Cascade Disposal, Bend Garbage and
Recycling, High Country Disposal and Deschutes Transfer Company
Tim Brownell, Director of the Solid Waste Department, reviewed Order No. 2024-
026 which would adjust rates for franchise haulers who serve the unincorporated
areas of the County. Brownell explained the proposed changes, as follows: a 3%
rate adjustment for residential, curbside waste and recyclables collection services
provided to residents in unincorporated Deschutes County by Wilderness
Garbage and Recycling, Cascade Disposal, Bend Garbage and Recycling, High
Country Disposal, for Republic Services commercial customers, and for
waste and recyclables transfer services provided to Deschutes County by
Deschutes Transfer Company; a 5% increase for Cascade Disposal Commercial
services; a 28% increase in Cascade Disposal backyard and walk-up services; and
a $20 per month service fee for Republic Services backyard and walk-up services.
Discussion ensued regarding the Sunriver HOA's prohibition on curbside pickup
and the cost of providing backyard and walk-up services in terms of increased
time and the higher risk of injuries to workers. Both Cascade Disposal and
Republic Services seek higher rates to help compensate for the higher cost of
providing backyard and walk-up services —each company waives these fees for
disabled persons who are unable to transport their bins to the curb.
The public hearing was opened at 9:43 am. There being no one who wished to speak,
the public hearing was closed at 9:43 am.
DEBONE: Move approval of Order No. 2024-026 adjusting rates for Wilderness
Garbage and Recycling, Cascade Disposal, Bend Garbage and
Recycling, High Country Disposal and Deschutes Transfer Company
CHANG: Second
VOTE: CHANG: Yes
DEBONE: Yes
ADAIR: Chair votes yes. Motion Carried
Commissioner Adair asked if emptied feed bags can be reused or utilized in
another manner. Brownell said next year, the County will be able to accept
additional plastic materials for recycling.
BOCC MEETING JUNE 26, 2024 PAGE 4 OF 10
11. Public Hearing and Order No. 2024-020 regarding the proposed Calande
annexation to Rural Fire Protection District #2
David Doyle, County Attorney, said Christian and Patti Calande filed a petition to
annex property into Deschutes County Rural Fire Protection District #2. The
District approved the petition, the Assessor's Office and County Clerk certified it,
and Community Development reviewed the petition for land use compatibility.
The public hearing was opened at 9:48 am. There being no one who wished to speak,
the public hearing was closed at 9:48 am.
In response to Commissioner Chang, Doyle confirmed that until now, the
property has had wildland fire protection through ODF. The landowners wish to
have structural protection through the Fire Protection District.
CHANG: Move approval of Order No. 2024-020 approving the Calande
annexation into Rural Fire Protection District #2
DEBONE: Second
VOTE: CHANG: Yes
DEBONE: Yes
ADAIR: Chair votes yes. Motion Carried
12. Second reading and adoption of Ordinance No. 2024-002, Redmond Airport
Master Plan
Tarik Rawlings, Senior Transportation Planner, reminded that these updates to
Deschutes County Code section 18.80.030 were proposed by the City of
Redmond and the Redmond Municipal Airport to conform to the updated
Redmond Airport Master Plan. Following an initial public hearing on January 31,
2024 and a continued public hearing on February 21, 2024, the Board voted to
adopt the legislative text amendments as proposed.
Commissioner DeBone added these changes have been incorporated into the
City of Redmond's Transportation Plan.
DEBONE: Move approval of second reading of Ordinance No. 2024-002 by
title only
CHANG: Second
VOTE: CHANG: Yes
DEBONE: Yes
ADAIR: Chair votes yes. Motion Carried
BOCC MEETING JUNE 26, 2024 PAGE 5 OF 10
Chair Adair read the title of the ordinance into the record.
CHANG: Move adoption of Ordinance No. 2024-002 amending Deschutes
County Code 18.80.030(A-F) to update the Airport Safety Combining
Zone Imaginary Surfaces and Noise Contour Boundaries for the
Redmond Airport
DEBONE: Second
VOTE: CHANG: Yes
DEBONE: Yes
ADAIR: Chair votes yes. Motion Carried
Rawlings said the changes will take effect on September 24, 2024.
13. Deschutes County Ambulance Service Area Committee recommendation to
support additional ambulance support for Oregon wildfire incidents
County Attorney Doyle presented a request that the Board issue a letter
supporting the licensing of Rapid Emergency Management (REM) for ambulance
services for Oregon wildfire incidents. In order for an ambulance service to be
licensed in Oregon, the county where the service is based must attest to a need
for the service. After meeting to consider REM's application to be licensed, the
County's Ambulance Service Area (ASA) Committee recommended that the Board
support REM's application to be licensed in Oregon, under certain conditions.
Commissioner DeBone said while he supported issuing the letter, he wanted to
know who would be responsible for dispatching these services. Doyle agreed to
have ASA Administrator Tom Kuhn provide that information.
CHANG: Move approval of Board Chair signature of a letter supporting the
licensing of Rapid Emergency Management as a wildfire incident
ambulance service in the State of Oregon
DEBONE: Second
VOTE: CHANG: Yes
DEBONE: Yes
ADAIR: Chair votes yes. Motion Carried
14. Oregon Department of Environmental Quality Grant Award Acceptance
Kristie Bollinger, Property Manager, presented a request to accept a Solid Waste
Orphan Site program grant from the Oregon Department of Environmental
BOCC MEETING JUNE 26, 2024 PAGE 6 OF 10
Quality for work to begin addressing a portion of the CORE3 project site where
solid waste materials were deposited, likely in the 1950s.
John Foxwell, a consultant with APEX, reviewed the history of this approximately
250-acre site, noting past uses include the Redmond Rod & Gun Club and a DCSO
shooting range. He used a map to point out the areas of the property that were
used for waste disposal, saying it is likely that some of the materials contain
asbestos, which when removed could produce contaminated dust. He explained
the work to be done to establish the amount of waste on the site and what
materials are present.
In response to Commissioner Adair, Foxwell said the property has a drinking well
which is not in use. The well water was tested and found to not be contaminated.
Responding to Commissioner DeBone, Foxwell said any contaminated material
on the site is expected to be non -soluble. All of the waste will be relocated and
covered by dirt to create a berm that will separate the property from two nearby
residential areas.
In response to Commissioner Chang, Bollinger said the County will contract with
APEX to do the needed surveys and investigative work. Property Management will
administer the grant.
DEBONE: Move to accept a Solid Waste Orphan Site program grant award and
authorize the Board Chair to sign Document No. 2024-090, an
Intergovernmental Agreement with the Oregon Department of
Environmental Quality
CHANG: Second
VOTE: CHANG: Yes
DEBONE: Yes
ADAIR: Chair votes yes. Motion Carried
15. Consideration of Chair Signature of Document No. 2024-029, a Notice of
Intent to Award Contract for Engineering Services for the S Century Dr:
Sunriver Corridor Intersections Improvement Project
Cody Smith, County Engineer and Assistant Road Director, explained that this
project will improve three different intersections at the following locations: South
Century Drive and Huntington Road; South Century Drive and Spring River Road;
and South Century Drive and Venture Lane. Smith said these improvements will
enhance safety and improve levels of service.
BOCC MEETING JUNE 26, 2024 PAGE 7 OF 10
A total of $10,291,000 has been budgeted for this project over four fiscal years.
Two proposals were received in response to the solicitation for engineering
services, with Parametrix selected as the top -ranked proposer. The not -to -exceed
amount of the engineering services contract is $1,531,477.
In response to questions, Smith confirmed that the project is intended to achieve
safety improvements for bicyclists and pedestrians as well as those in vehicles.
CHANG: Move approval of Chair Signature of Document No. 2024-029, a Notice
of Intent to Award Contract for Engineering Services for the S Century
Dr: Sunriver Corridor Intersections Improvement Project
DEBONE: Second
VOTE: CHANG: Yes
DEBONE: Yes
ADAIR: Chair votes yes. Motion Carried
16. Consideration of Document No. 2024-436, Amendment No. 1 to Contract for
Engineering Services for the NW Lower Bridge Way/NW 43rd Street
Intersection Improvement Project
County Engineer/Assistant Road Director Cody Smith presented information on
previous work done to plan improvements to this intersection, which receives a
high volume of traffic. He reviewed the analysis done on project alternatives and
summarized the results of the public outreach, which included a virtual open
house. Three concepts were presented for public input, as follows: 1. Right -turn
channelization; 2. Re -alignment of major approaches; 3. Roundabout.
Smith said the next steps are to refine the initial roundabout concept, select a
preferred concept for the final design, and conduct environmental assessment
for the needed right-of-way acquisitions. He anticipated that construction will
start later this year.
Commissioner Chang noted the many comments received from Jefferson County
residents and suggested sharing the project information and updates with
Jefferson County.
DEBONE: Move approval of Chair signature of Document No. 2024-436,
Amendment No. 1 to the contract for engineering services for the
NW Lower Bridge Way/NW 43rd Street Intersection Improvement
Project
CHANG: Second
BOCC MEETING JUNE 26, 2024 PAGE 8 OF 10
VOTE: CHANG:
DEBONE:
ADAI R:
OTHER ITEMS:
Yes
Yes
Chair votes yes. Motion Carried
Commissioner DeBone shared that he met yesterday with several people who are
interested in the camping feasibility study, He spoke to the opportunity to engage
members of the community on this topic.
Commissioner Chang envisioned that the Board will schedule a work session on this
matter, and suggested involving representatives from Visit Central Oregon and/or
Visit Bend to attest to the heavy use of and demand for campgrounds. He added it
would also be valuable to get more input from ECONorthwest with regard to the
economic model of campgrounds.
Commissioner DeBone said the meeting could take place in the afternoon or
evening, either on a day the Board regularly meets or on another day.
Commissioner Chang echoed the request that the meeting format allow for a
back -and -forth discussion between community members and the Commissioners.
Discussion ensued regarding scheduling a community meeting on this topic on July
30th.
Commissioner DeBone stressed the need to address uncontrolled dispersed
camping in proximity to cities, starting with what can be done in the next three to six
months.
Discussion ensued regarding negative impacts associated with encampments,
specific efforts to offer shelter and move people out of homelessness, and the fact
that the latest Point in Time count indicated that the number of homeless is
decreasing in Bend and Redmond.
Commissioner Adair announced that the Oregon Water Resources Board has made
$1 million available to low- and moderate -income households for private well
replacements.
Commissioner Adair reported on a visioning meeting in Sisters. She said last week
was hard for the Sisters community due to one person drowning, two high school
students fatally injured in a dirt bike accident, and a house rented by a family with
multiple children burning down.
Strategic Initiatives Manager jen Patterson presented a request from Embers
Wildfire Animal Sanctuary that the time period of its spay and neuter grant be
extended for six or twelve months. The Board was in consensus to grant the
BOCC MEETING JUNE 26, 2024 PAGE 9 OF 10
extension as requested. Commissioner DeBone asked that the sanctuary provide a
formal status report regarding its efforts to spay and neuter pet rabbits.
A break was announced at 11:27 am. The meeting resumed at 11:31 am.
EXECUTIVE SESSION:
At 11:31 am, the Board entered Executive Session under ORS 192.660 (2) (e) Real Property
Negotiations.
The Executive Session concluded at 11:51 am, after which the Board directed staff to
proceed as discussed.
ADJOURN:
Being no further items to come before the Board, the meeting was adjourned at 11:51 am.
DATED this day of �1�vi — 2024 for the Deschutes County Board of
Commissioners.
ATTEST:
cam• N IB
M
RECORDING SECRETARY
i
PATTI ADAIR, CHAIR
S
ANTHONY DEBONE, VICE CHAIR
PHIL CHANG, COM ISSIONER
BOCC MEETING JUNE 26, 2024 PAGE 10 OF 10
N�v1ES CO o� G�� BOARD OF
COMMISSIONERS
BOARD OF COUNTY COMMISSIONERS MEETING
1:00 PM, MONDAY, DUNE 24, 2024
Barnes Sawyer Rooms - Deschutes Services Building - 1300 NW Wall Street - Bend
(541) 388-6570 1 www.deschutes.org
AGENDA
MEETING FORMAT: In accordance with Oregon state law, this meeting is open to the public and
can be accessed and attended in person or remotely, with the exception of any executive session.
Members of the public may view the meeting in real time via YouTube using this link:
http://bit.ly/3mminzy. To attend the meeting virtually via Zoom, see below.
Citizen Input: The public may comment on any topic that is not on the current agenda.
Alternatively, comments may be submitted on any topic at any time by emailing
citizeninput@deschutes.org or leaving a voice message at 541-385-1734.
When in -person comment from the public is allowed at the meeting, public comment will also be
allowed via computer, phone or other virtual means.
Zoom Meeting Information: This meeting may be accessed via Zoom using a phone or computer.
To join the meeting via Zoom from a computer, use this link: http://bit.l /3y h3ogdD.
• To join by phone, call 253-215-8782 and enter webinar ID # 899 4635 9970 followed by the
passcode 013510.
• If joining by a browser, use the raise hand icon to indicate you would like to provide public
comment, if and when allowed. If using a phone, press *9 to indicate you would like to speak and
*6 to unmute yourself when you are called on.
• When it is your turn to provide testimony, you will be promoted from an attendee to a panelist.
You may experience a brief pause as your meeting status changes. Once you have joined as a
panelist, you will be able to turn on your camera, if you would like to.
Deschutes County encourages persons with disabilities to participate in all
programs and activities. This event/location is accessible to people with disabilities.
If you need accommodations to make participation possible, call (541) 388-6572 or
email brenda.fritsvold@deschutes.org.
Time estimates: The times listed on agenda items are estimates only. Generally, items will be heard in
sequential order and items, including public hearings, may be heard before or after their listed times.
CALL TO ORDER
PLEDGE OF ALLEGIANCE
CITIZEN INPUT: Citizen Input may be provided as comment on any topic that is not on the
agenda.
Note: In addition to the option of providing in -person comments at the meeting, citizen input comments
may be emailed to citizeninput@deschutes.org or you may leave a brief voicemail at 541.385.1734..
AGENDA ITEMS
CONVENE AS THE GOVERNING BODY OF THE SUNRIVER SERVICE DISTRICT
1. 1:00 PM Sunriver Service District Management Agreement Updates
CONVENE AS THE GOVERNING BODY OF THE COUNTY EXTENSION AND 4H SERVICE DISTRICT
2. 1:20 PM Public Hearing and consideration of Resolution No. 2024-017 adopting the FY
2024-25 Deschutes County Extension and 4H Service District Budget
CONVENE AS THE GOVERNING BODY OF THE DESCHUTES COUNTY 9-1-1 SERVICE DISTRICT
3. 1:25 PM Public Hearing and consideration of Resolution No. 2024-018 adopting the FY
2024-25 Deschutes County 9-1-1 Service District Budget
CONVENE AS THE GOVERNING BODY OF THE BLACK BUTTE RANCH SERVICE DISTRICT
4. 1:30 PM Public Hearing and consideration of Resolution No. 2024-019 adopting the
Black Butte Ranch Service District FY 2024-25 Budget
CONVENE AS THE GOVERNING BODY OF THE COUNTYWIDE LAW ENFORCEMENT DISTRICT
5. 1:35 PM Public Hearing and consideration of Resolution No. 2024-020 adopting the
Countywide Law Enforcement District (District #1) FY 2024-25 Budget
CONVENE AS THE GOVERNING BODY OF THE RURAL LAW ENFORCEMENT DISTRICT
6. 1:40 PM Public Hearing and consideration of Resolution No. 2024-021 adopting the
Rural Law Enforcement District (District #2) FY 2024-25 Budget
June 24, 2024 BOARD OF COUNTY COMMISSIONERS MEETING Page 2 of 3
CONVENE AS THE GOVERNING BODY OF THE SUNRIVER SERVICE DISTRICT
7. 1:45 PM Public Hearing and consideration of Resolution No. 2024-022 adopting the
Sunriver Service District FY 2024-25 Budget
CONVENE AS THE GOVERNING BODY OF THE DESCHUTES COUNTY ROAD AGENCY
8. 1:50 PM Public Hearing and consideration of Resolution No. 2024-023 adopting the
Deschutes County Road Agency FY 2024-25 Budget
RECONVENE AS THE GOVERNING BODY OF DESCHUTES COUNTY
9. 1:55 PM Public Hearing and consideration of Resolution No. 2024-016 adopting the
Deschutes County FY 2024-25 Budget
10. 2:00 PM Public Hearing and consideration of Resolution No. 2024-024 adopting a
supplemental budget and adjusting appropriations within the 2023-24
Deschutes County budget
11. 2:15 PM Consideration of a Memorandum of Understanding with Healthy Democracy
for a Citizens/Civic Assembly
12. 2:30 PM Treasury Report for May 2024
13. 2:45 PM Finance Report for May 2024
OTHER ITEMS
These can be any items not included on the agenda that the Commissioners wish to discuss as part of
the meeting, pursuant to ORS 192.640.
EXECUTIVE SESSION
At any time during the meeting, an executive session could be called to address issues relating to ORS
192.660(2)(e), real property negotiations, ORS 192.660(2)(h), litigation; ORS 192.660(2)(d), labor
negotiations, ORS 192.660(2)(b), personnel issues, or other executive session categories.
Executive sessions are closed to the public, however, with few exceptions and under specific guidelines,
are open to the media.
14. Executive Session under ORS 192.660 (2) (h) Litigation
ADJOURN
June 24, 2024 BOARD OF COUNTY COMMISSIONERS MEETING Page 3 of 3
:ViW
BAL COON F-
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DELEGATION OF AUTHORITY
Darlene 3
INCIDENT NAME
Ian Yocum is assigned as the Incident Commander (IC) for the Red Team located within the legal
jurisdiction of the following authority: Deschutes County Administrator. The IC will assume
command of this incident at 2300 hours on June 25, 2024.
The IC is delegated full authority and responsibility for managing the activities listed below on
these lands within the framework of law and the direction provided by the Oregon Office of
State Fire Marshal and by the jurisdiction administrator or their designee.
The IC's primary responsibility is to organize and direct assigned resources for safe, efficient, and
effective mitigation of this incident.
The IC is accountable to the State Fire Marshal and the jurisdiction administrator or their
designee.
Specific direction for the Darlene 3 fire is as follows:
1. Provide for the safety and welfare of all assigned personnel.
2. Establish unified command with other agencies who have — or have been granted — authority as it
relates to this incident.
3. Maintain interagency cooperation with all agencies participating in mitigation of this incident.
4. Document damage to structures and improvements caused by the incident by producing maps and
photographs of damage caused by incident.
5. Document damage caused by incident resources, which should include photographic
documentation.
6. Provide for situation reports to the affected jurisdietion(s).
7. Provide timely and accurate public information utilizing appropriate means such as public
meetings, social media, and community outreach.
8. Design and implement a method for the immediate transfer of information related to the need for
revision of evacuation levels. This method should also include a process for the jurisdiction(s) to
notify the team of possible threats to structures.
9. Provide a process for release of this delegation and transfer of command back to the appropriate
authority.
The jurisdiction administrator or their designee will:
1. Attend Cooperators Meetings and Planning Meetings.
2. Provide jurisdiction mapping products.
3. Provide appropriate available in -briefing documentation.
Authority Having Jurisdiction: Deschutes County
Erik Kropp Acting County Administrator 541-388-6584
JURISDICTION ADMINISTRATOR NAME TITLE
In the event that I am not immediately available, my designated representatives will be:
Nathan Garibay
19 DESIGNEE NAME
William Bailey
2ND DESIGNEE NAME
Emergency Manager
TITLE
Captain — S.O.
TITLE
CELL
541-410-3661
CELL
541-588-0406
CELL
By my signature, I hereby delegate full authority and responsibility for providing incident
management within the framework of law and the direction provided herein to the Oregon
Office of State Fire Marshal (OSFM).
Nathan Garibay on behalf of Erik Kropp
JURISDICTION ADMINISTRATOR NAME SIGNATURE
By my signature, I hereby accept the delegated authority as described herein.
Travis Medema
OSFM AGENCY ADMINISTRATOR NAME
Ian Yocum
INCIDENT COMMANDER NAME
SIGNATURE
SIGNATURE
MEETING DATE: June 24, 2024
SUBJECT: Treasury Report for May 2024
ATTENDANCE:
Bill Kuhn, County Treasurer
DATE: June 24, 2024
TO: Board of County Commissioners
FROM: Bill Kuhn, Treasurer
SUBJECT: Treasury Report for May 2024
Following is the unaudited monthly treasury report for fiscal year to date (YTD) as of May 31, 2024.
Treasury and Investments
• The portfolio balance at the end of May was $321.6 million, a decrease of $4.6 million from April and an increase
of $31.9 million from last year (May 2023).
• Net investment income for May was $901K, approximately $5.5K less than last month and $375K greater than
April 2023. YTD earnings of $8,489,142 are $3,799,499 more than the YTD earnings last year.
• All portfolio category balances are within policy limits.
• The LGIP interest rate remains at 5.20% during the month of May. Benchmark returns for 24-month treasuries
were down 3 basis points and 36-month treasuries are down 4 basis points from the prior month.
• The average portfolio yield is 3.45%, which was flat with last month's average%.
• The portfolio weighted average time to maturity is down slightly to .92 years.
Deschutes County •
2
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Portfolio Breakdown: Par value ti investment T pe
Municipal Debt $
34,355,000
10.7%
Corporate Notes
31,321,000
9.7%
Time Certificates
1,245,000
0.4%
U.S. Treasuries
105,900,000
32.9%
Federal Agencies
95,900,000
29.8%
LGIP
14,750,624
4.6%
First Interstate (Book Balance)
38,151,411
11.9%
Total investments $
321,623,035
100.0%
First Interstate Municipal Debt
Bank 10.7
11.9%
Corporate Notes
9.7%
l Time Cedific
d 0.4%
Federal Agencies
29.8 %
U. S. Treasuries
32.9%
Portfolio by Broker
$80
c
$57.0 $57.8
o $60
$36.5 $39.1 $41.2
$40
$20
$16.1
$21.1
$-
Stifel
DA Moreton Robert W Piper Great Castle Oak
Capital
Davidson Capital Baird & Co Sandler Pacific
Markets Securities
Total Investment Income
Less Fee: $5,000 per month
Investment Income - Net
Prior Year Comparison
.S. Treasuries
31P ($59,847,000)
aderal Agencies
anker's Acceptances
me Certificates
$ 905,909
(5,000)
$ 000,909
May-23 525,425
Yield Percentages
Current Month
Prior Month
FIB/ LGIP 5.20%
5.20%
Investments 3.11%
3.11%
Average 3.45%
3.45 %
Benchmarks
24 Month Treasury 4.82%
4.85%
LGIP Rate 5.20%
5.20%
Waturlt Years)
36 Month Treasury 4.62%
4.66%
Max Weighted Average
2.96 0.92
I
Term - Minimum
Actual
0 to 30 Days 10%
20.0
Under 1 Year 25%
57.0%
Under 5 Years 100 %
100.0%
Other Policy
Actual
Corp Issuer 5%
1.5%
Callable 25%
14.1%
Weighted Ave. AA2
AA1
investment Activity
Purchases in Month $
2,000,000
Sales/Redemptions in Month $
9,100,000
6.00%
5.50%
5.00 %
4.50%
4.00%
3.50%
3.00%
2,50%
2.00%
1,50%
1.00%
0.50%
0.00%
400,000,000
350,000,000
300,000,000
250,000,000
200,000,000
150,000,000
100,000,000
50,000,000
24 Month Historic Investment Returns
Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May
County Rate ® 2 Year Treasury Rate — Corporate Bond Rate — LGIP Rate
Three Year Portfolio Balance
Jun-21 Aug-21 Oct-21 Dec-21 Feb-22 Apr-22 Jun-22 Aug-22 Oct-22 Dec-22 Feb-23 Apr-23 Jun-23 Aug-23 Oct-23 Dec-23 Feb-24 Apr-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
Mar-24 Jul-24 Nov-24 Mar-25 Jul-25 Nov-25 Mar-26 Jul-26 Nov-26 Mar-27 Jul-27 Nov-27 Mar-28 Jul-28 Nov-28
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vT E S Co
BOARD OF
MEETING DATE: June 24, 2024
SUBJECT: Finance Report for May 2024
ATTENDANCE:
Robert Tintle, Chief Financial Officer
DATE: June 24, 2024
TO: Board of County Commissioners
FROM: Robert Tintle, Chief Financial Officer
SUBJECT: Finance Report for May 2024
Following is the unaudited monthly finance report for fiscal year to date (YTD) as of May 31, 2024.
Budget to Actuals Report
General Fund
• Revenue YTD in the General Fund is $44.5M or 100.0% of budget. By comparison, last year revenue YTD was
$42.OM and 96.0% of budget.
• Expenses YTD are $40.61VI and 87.9% of budget. By comparison, last year expenses YTD were $39.9M and
88.0% of budget.
• Beginning Fund Balance is $14.OM or 101.1% of the budgeted $13.8M beginning fund balance.
t>
County Wide Financial Dashboard 001 - General Fund „ 91%
Year Complete
Fund
Select all
(Blank)
0 001 - Genefal Fund
010 - Assmt-Clerk...
020 - Code Abate-
030 - Community ...
040 - Court Techn...
050 - Economic D.-
060 - General Cou-
070 - General Cou...
090 - Project Dev...
120 - La,v Library
130 - Park Acquisi...
132 - Park Devela..
Monthly GL Pa6
0
11
$12.1M
(Blank)
All Malor Funds
Budget to Actuals
Requirements Resources Beginning Working Capital Budget to Actuals by Category
&Actuals •Eudyet OProjection
Monthly Expenditures 88.2%
% of last vear budget
SIM
4 6 8 10 1
*La,t Year Artuals GC—a.t Year Actuals
Monthly Revenues 96.0%
i=ora %of last vear budoet
123M
6 8 10 12
e La,t Year Actuals *Current Year Actuals
_r rtf,0A naata,a C—tat
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 May 31, 2024.
Position Control Summary
Position Control Summary FY24
July -June
Percent
Org
Jul
Aug
Sep
Oct
Nov
Dec
Jan
Feb
Mar
April
May June
Unfilled
Assessor''
Filled
31.63
31.63
31.63
31.63
30.00
31,00
30.63
30.63
31.63
31.63
31.63
Unfilled
3.63
3.63 .
3.63..
3.63
5.26
4.26
` 4.64
4.64
3.64
3.64
3.64
- 11.40%
Clerk
Filled
9.48
10.48
10.48
9.90
9.90
10.48
10.48
10.48
10.48
10.48
10.48
Unfilled
' 1.00
-
0.58
0.58
-
-.
-.
-
-
-
1.88%
BOPTA :
Filled
0.52
0.52
0.10
-.0.10
0.10
0,52
: 0.52
0.52
0,52
0.52
'0.52
Unfilled
-
-
0.42
0.42
0.42
-
-
-
-
-
21,99%
DA
Filled
57.90
58.90
58.90
,59.40
59.90
59.10
59.10
58.10
59.10
58.10
59.10
Unfilled
3.20
2.20
2.20
1.70
1.20
2.00
2.00
3.00
2.00
3.00
2.00
3.65%
Tax
Filled
6.50
'6.50
6.50
6.50
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
5.00
4.00
4.00
4.00
Unfilled
-
-
-
-
-
-
-
-
1.00
1.00
1.00
5.45%
Property Mgmt
Filled
2.00
2.00
2.00
3.00
3.00
3.00
3.00
3.00
3.00
3.00
3.00
Unfilled
1.00
1.00
1.00
-
-
-
-
-
-
-
-
9,09%
Total General Fund
Filled
113.03
115.03
114,61
115.53
114.40
115.60
115.23
114.23
115.23
114.23
115.23 -
Unfilled
8.83
6.83
7.25
6.33
7.46
6.26
6.64
7.64
6.64
7.64
6.64 -
5.83%
Justice Court
Filled
4.60
4.60
4.60
4.60
4.60
3.60
3.60
3.60
3.60
4.60
4.60
Unfilled
-
-
-
-
1.00
1.00
1.00
1.00
-
-
7,91%
Community Justice
Filled
45.00
43.00
45.00
4S.00
46.00
48.00
48.00
47.00
46.00
44.00
43.00
Unfilled
4.00
6.00
4.00
4.00
3.00
1.00
1.00
2.00
3.00
5.00
6.00
7.24%
Sheriff
Filled
233.75
232.75
229.75
229.75
228.75
229.75
228.75
228.75
230.75
229.75
228.75
Unfilled
37.25
38.25
41.25
41.25
42.25
41.25
42.25
42.25
40.25
41.25
42.25
15.09%
Houseless Effort
Filled
1.00
1.00
1.00
1.00
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
1.00
1.00
1.00
1.00
50.00%
Health Srvcs
Filled
381.55
376.95
378.75
383.40
384.40
386.40
390.33
395.23
397.23
388.33
385.58
Unfilled
33.25
37.85
37.05
32.60
34.60
32.60
30.68
25.78
23.78
34.68
37.43
7.82%
CDD
Filled
54.80
54.80
52.80
52.00
48.00
47.00
45.00
44.00
42.00
47.00
47.00
Unfilled
3.20
3.20
5.20
6.00
10.00
11.00
13.00
14.00
16.00
11.00
11.00
16.24%
Road
Filled
57.00
57.00
57.00
55.00
56.00
59.00
59.00
60.00
60.00
60.00
60.00
Unfilled
5.00
5.00
5.00
7.00
6.00
3.00
3.00
2.00
2.00
2.00
2.00
6.16%
Adult P&P
Filled
33.75
33.75
33.75
33.75
32.75
33.75
32.75
32.75
32.75
32.75
32.00
Unfilled
6.00
6.00
6.00
6.00
7.00
6.00
7.00
7.00
7.00
7.00
7.75
16.64%
Solid Waste
Filled
29.00
31.00
30,00
30.00
30.00
32.00
31.00
36.00
38.00
38.00
38.00
Unfilled
12.00
10.00
11.00
11.00
11.00
9.00
10.00
5.00
3.00
3.00
3.00
19.51%
Victims Assistance
Filled
6.50
7.50
7.50
9.50
9.50
9.50
9.50
9.50
9.50
9.50
9.00
Unfilled
3.00
2.00
2.00
-
-
-
-
-
-
-
0.50
7.18%
GIS Dedicated
Filled
2.00
2.00
2.00
2.00
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
12.50
13.50
13.50
13.50
Unfilled
5.75
5.75
5.75
6.75
6.75
6.00
6.00
5.00
4.00
4.00
4.00
31.20%
Natural Resource
Filled
2.00
2.00
2.00
2.00
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
23.75
23.75
23.75
23.75
Unfilled
3.00
4.00
4.00
4.00
4.00
3.00
3.00
3.00
3.00
3.00
3.00
12.57%
ISF -Admin
Filled
9.75
9.75
9.75
8.75
8.75
8.75
8.75
8.75
9.75
9.75
9.75
Unfilled
-
-
-
1.00
1.00
1.00
1.00
1.00
-
-
-
4.66%
ISF -BOCC
Filled
3.00
3.00
3.00
3.00
3.00
3.00
3.00
3.00
3.00
3.00
3.00
Unfilled
-
-
-
-
-
-
-
-
-
-
-
0.00%
ISF- Finance
Filled
12.00
12.00
12.00
12.00
12.00
12.00
12.00
11.00
11.00
13.00
13.00
Unfilled
1.00
1.00
1.00
1.00
1.00
1.00
1.00
2.00
2.00
-
-
7.69%
ISF - Legal
Filled
7.00
7.00
7.00
7.00
7.00
7.00
7.00
7.00
7.00
7.00
7.00
Unfilled
-
-
-
-
-
-
-
-
-
-
-
0.00%
ISF - HR
Filled
8.80
8.80
8.80
8.80
8.80
9.80
9.80
8.80
8.80
8.80
9.80
Unfilled
1.20
1.20
1.20
1.20
1.20
0.20
0.20
1.20
1.20
1.20
0.20
9.27%
ISF - IT
Filled
17.00
17.00
17.00
17.00
17.00
17.00
17.00
17.00
17.00
18.00
18.00
Unfilled
-
-
-
-
1.00
1.00
1.00
1.00
-
-
2.07%
ISF - Risk
Filled
3.25
3.25
3.25
3.25
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
53.53
53.53
55.53
55.15
Unfilled
7.00
5.00
5.00
5.43
5.43
3.91
3.91
6.48
6.48
4.48
4.85
8.78%
Total:
Filled
1,113.28
1,111,68
1,109.06
1,111.40
1,107.27
1,120.75
1,120.30
1,124.63
1,130.63
1,128.73
1,124.35 -
Unfilled
131.48
133.08
136.70
134.56
141.69
128.22
131.67
127.34
121.34
125.24
129.61 -
Total
1,244.76
1,244.76
1,245.76
1,245.96
1,248.96
1,248.96
1,251.96
1,251.96
1,251,96
1,253.96
1,253.96 -
%Unfilled
10.S6%
10.69%
10.97%
10.80%
11,34%
10.27%
10.52%
10.17%
9.69%
9,99%
10.34%
10.48%
eJ'C E S C-0
Budget to Actuals -Total Personnel and Overtime Report
o < FY24 YTD May 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
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 - All Other Funds
Total
1/,6/U,U7S 1'
-17,U55,417 Y
ib,87/,7}} D
///,Io/
6,852,966
5,752,183
6,432,818
420,148
228,267
207,390
228,267
-
928,596
792,885
928,596
-
651,767
580,007
647,679
4,088
47,515,968
39,987,737
43,042,471
4,473,497
50,668,863
45,664,869
51,641,176 Q
(972,313)
8,219,303
6,448,491
7,184,271
1,035,032
8,406,468
7,518,996
8,393,090
13,378
5,807,511
4,668,459
5,148,960
658,551
4,108,983
3,465,800
3,977,608
131,375
1,896,951
1,393,257
1,500,493
396,458
276,531
164,747
192,827
83,704
91,328
79,807
90,296
1,032
452,463
409,186
459,801 Q
(7,338)
9,032,045
7,740,448
8,651,341
380,704
16,265,342
13,509,135
16,240,042
25,300
$ 179,073,447 $
153,438,817 $
171,657,669 $
7,415,778
Overtime
Budgeted OT
Actual
OT
(Over) /
Under Budget
$ 72,800
$ 15,608 $
57,192
50,000
81,562 Q
(31,562)
1,989,500
2,373,527 Q
(384,027)
200
98,590 Q
(98,390)
38,000
13,586
24,414
100,000
191,120 Q
(91,120)
9,000
7,415
1,585
95,000
71,813
23,187
40,000
79,970 Q
(39,970)
-
1,182 Q
(1,182)
5,500
2,673
2,827
445,000
265,622
179,378
38,000
38,400
(400)
$ 2,883,000
$ 3,241,069 $
(358,069)
VIES C
0
G2� Budget to Actuals - Countywide Summary 91.7%
All Departments Year Complete
FY24 YTD May 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
1,010,203
13,631,282
105,186
525,032
49,577,055
57,787,985
11,675,519
24,889,063
6,134,018
1,943,063
14,503,499
1,738,534
1,969,380
7,414
642,252
6,298
3,311,477
23,658,700
13,744,678
62,651,873
43,034,834 99%
1,050,931 104%
12,748,688 94%
14,955,890 999%
518,001 99%
50,672,726 102%
55,638,108 96%
9,455,886 81%
25,698,009 103%
6,295,372 103%
782,549 40%
13,899,874 96%
2,260,708 130%
2,359,790 120%
317,269 999%
579,826 90%
21,589 343%
3,297,596 100%
25,492,341 108%
14,120,981 103%
65,511,028 105%
44,408,216 44,425,350 100%
1,014,168 806,941 80%
12,751,790 11,659,123 91%
14,458,597 9,785,325 68%
525,540 489,069 93%
58,558,288 58,788,248 100%
60,343,687 60,154,100 100%
10,460,840 7,664,652 73%
26,673,711 23,578,957 88%
5,535,606 5,887,523 106%
2,179,426 2,520,811 116%
15,995,411 16,059,035 100%
2,343,500 2,485,902 106%
2,324,117 2,462,482 106%
64,800 216,375 334%
530,800 4 22,388 89%
34,300 41,413 121%
3,364,344 3,554,570 106%
30,654,045 28,048,896 92%
14,034,323 13,739,929 98%
81,766,214 63,529,559 78%
45,399,905
102%
1,033,882
102%
12,335,134
97%
9,790,352
68%
526,610
100%
59,199,295 101 %
60,691,196 101 %
8,471,532 81%
26,693,626 100%
5,919,085 107%
2,998,300 138%
17,634,401 110%
2,647,625 113%
2,464,318 106%
221,369 342%
482,425 91 %
43,960 128%
3,852,624 115%
31,188,835 102%
14,262,152 102%
80,023,453 98%
TOTAL RESOURCES 332,985,219 348,711,997 105% 388,021,723 356,370,649 92% 385,880,079 99%
01ESC0G2< Budget to Actuals - Countywide Summary
All Departments
FY24 YTD May 31, 2024 (unaudited)
REQUIREMENTS
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
Fiscal Year 2023
Budget
Actuals
%
24,337,373
23,057,601
95%
7,928,538
7,497,365
95%
13,123,218
11,822,231
90%
23,129,361
14,662,784
63%
766,183
742,697
97%
60,415,533
58,373,715
97%
70,979,127
62,912,108
89%
•. 11,233,304
9,466,620
84%
16,188,996
13,822,550
85%
7,575,910
6,790,874
90%
28,387,166
16,897,136
60%
11,754,672
10, 769, 061
92%
3,098,054
3,330,291
107%
1,972,030
2,067,492
105%
870,000
483,310
56%
594,181 498,157 84%
100,000 5,532 6%
5,887,806 2,915,728 50%
31,769,217 30,688,534 97%
17,709,497 13,390,020 76%
108,884,843 63,570,653 58%
77
Fiscal Year 21
Budget
Actuals
%
25,155,807
21,385,790
85%
8,481,279
7,088,637
84%
6,902,223
6,353,319
92%
9,837,656
3,515,338
36%
822,370
734,234
89%
65,641,097
52,585,592
80%
72,307,648
58,656,438
81%
10,269,561
7,967,878
78%
17,124,761
13,055,319
76%
7,576,032
6,304,490
83%
23,772,827
18,294,341
77%
'• 14,404,234
10,651,425
74%
3,734,327
3,288,311
88%
2,582,856
2,323,455
90%
1,090,000
433,392
40%
617,131 436,322 71%
174,000 45,252 26%
4,744,447 3,647,319 77%
32,587,213 28,502,793 87%
15,113,760 12,190,003 81%
92,903,865 53,200,935 57%
91.7%
Year Complete
Projection
%
24,547,995
98%
7,964,707
94%
6,789,404
98%
9,753,207
99%
818,282
100%
61,168,600
93%
68,287,981
94%
8,933,573
87%
16,408,103
96%
6,957,720
92%
24,142,169
102%
14,160,297
98%
3,554,338
95%
2,363,441
92%
1,090,000
100%
523,989 85%
174,000 100%
4,510,329 95%
34,820,938 107%
14,733,056 97%
81,948,670 88%
TOTAL REQUIREMENTS 446,705,009 353,764,458 79% 415,843,094 310,660,580 75% 393,650,799 95%
VIES
°� C°G2� Budget to Actuals - Countywide Summery 91•7%
All Departments Year Complete
FY24 YTD May 31, 2024 (unaudited)
Fiscal Year 2023 Fiscal Year 2024
TRANSFERS 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
705 - 911
999 - Other
TOTAL TRANSFERS
(20,871,416) (19,890,038) 95%
6,452,997 6,452,997 100%
(6,021,446) (5,874,627) 98%
263,217
224,696
85%
3,448,587
3,449,109
100%
8,007,942
5,850,465
73%
(911,585)
(835,505)
92%
(12,330,136)
(12,330,136)
100%'
267,532
267,532
100%
14,230,313
12,238,662
86%
(5,299,665)
(3,453,962)
65%
704,127
621,827
88%
(156,706)
(156,706)
100%
1,149,827
1,113,829
97%
(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 %
(20,963,314)
(19,155,917)
91%
6,678,013
6,162,750
92%
(8,575,254)
(6,572,550)
77%
(5,022,145)
(400,000)
8%
364,688
334,290
92%
3,377,587
3,076,832
91%
8,026,456
5,921,114
74%
466,530
(12,934)
-3%
(12,700,000)
(12,700,000)
100%
510,950
422,543
83%
12,500,000
10,000,000
80%
(1,703,962)
(1,962,793)
115%
875,681
942,546
108%
(34,503)
(31,625)
92%
824,187
623,974
76%
128,436 131,059 102%
51,564 47,267 92%
(153,500) (121,201) 79%
15,348,586 13,294,645 87%
(20,053,234)
96%
6,678,013
100%
(8,073,092)
94%
(400,000)
8%
364,688
100%
3,377,587
100%
6,194,205
77%
139,324
30%
(12,700,000)
100%
510,950
100%
12,500,000
100%
(1,703,962)
100%
994,494
114%
(34,503)
100%
657,158
80%
128,436 100%
51,564 100%
(553,403) 361%
11,921,775 78%
Q`�v(ESC-00 Budget to Actuals s Countywide Summary
All Departments
FY24 YTD May 31, 2024 (unaudited)
91.7%
Year Complete
Fiscal Year 2023 Fiscal Year 2024
ENDING FUND BALANCE Budget Actuals % Budget Actuals Projection %
001 - General Fund
11,239,637
13,984,330
124% ;
12,115,095
17,867,973
14,783,006
122%
030 - Juvenile
634,663
1,528,688
241%
710,902
1,409,743
1,275,876
179%
160/170 - TRT
4,000,000
4,527,362
113%
1,801,675
3,260,616
2,000,000
111%
200 - ARPA
-
401,204
999%
-
6,271,191
38,349
999%
220 - Justice Court
22,066
-
0%
67,858
89,125
73,016
108%
255 - Sheriff's Office
7,024,650
11,001,214
157%
7,295,992
20,280,702
12,409,496
170%
274 - Health Services
6,045,519
12,519,113
207%
7,480,011
19,937,889
11,116,534
149%
295-CDD
1,627,134
1,322,717
81%
1,975,730
1,006,558
1,000,000
51%
325 - Road
2,262,898
7,351,679
325%
2,370,201
5,175,317
4,937,202
208%
355 - Adult P&P
1,925,640
3,010,934
156%
1,470,524
3,016,511
2,483,249
169%
465 - Road CIP
12,334,484
23,347,907
189%
9,918,979
17,574,377
14,704,038
148%
610 - Solid Waste
556,359
2,743,514
493%
2,303,600
6,188,331
4,513,656
196%
615 - Fair & Expo
315,960
547,764
173%
32,617
687,901
635,545
999%
616 -Annual County Fair
225,358
521,447
231%
228,205
628,848
587,821
258%
617 - Fair & Expo Capital
1,587,183
2,757,229
174% €
2,391,825
3,164,186
2,545,755
106%
Reserve
618 - RV Park
82,920
166,640
201%
135,220
333,766
253,512
187%
619 - RV Park Reserve
1,340,766
1,469,559
110%
1,284,317
1,512,987
1,391,083
108%
670 - Risk Management
5,107,351
9,323,307
183%
6,466,397
9,109,356
8,112,199
125%
675 - Health Benefits
3,815,139
6,107,998
160%
3,809,575
5,654,101
2,475,895
65%
705 - 911
8,926,080
13,393,950
150%
12,122,906
14,943,876
12,923,046
107%
999 -Other
56,596,539
109,244,434
193%:.
105,016,103
132,508,620
112,957,611
108%
TOTAL FUND BALANCE 125,670,346 225,270,989 179% 178,997,732 270,621,974 211,216,889 118%
o"i
uTES ` Budget to Actuals Report
�G
General Fund - Fund 001
FY24 YTD May 31, 2024 (unaudited)
91.7%
Year Complete
Fiscal Year 2023 1
Fiscal Year 2024
RESOURCES
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Property Taxes - Current
34,467,173
34,606,785 100%
37,400,000
38,071,283
102%
38,135,987 102% -
735,987- A
Property Taxes - Prior
301,000
334,760 111%
318,000
356,025
112%
358,932 113%
40,932!
Other General Revenues
3,591,874
4,310,996 120% -
3,480,844
3,438,374
99%
3,833,614 110% :
352,770-
Assessor
964,246
713,767 74%
775,350
582,911
75%
775,350 100%
Clerk
2,298,566
1,451,801 63%
1,259,595
1,122,669
89%
1,259,595 100%
BOPTA
14,588
9,434 65%
10,200
7,543
74%
10,200 100% e
District Attorney
1,183,942
1,089,499 92%
552,048
513,528
93%
552,048 100% a
Tax Office
221,483
120,714 55%
136,000
116,278
85%
136,000 100% ;
Veterans
214,836
182,018 85%
261,179
145,836
56% '
261,179 100%
B
Property Management
215,000
215,058 100%
215,000
64,167
30%
70,000 33%
(145,004 C
Non -Departmental
-
-
-
6,735
7,000
7,000!
TOTAL RESOURCES
43,472,708
43,034,834 99%
44,408,216
44,425,350
100% ;
45,399,905 102% ;
991,689:
REQUIREMENTS
Assessor
Clerk
BOPTA
District Attorney
Medical Examiner
Tax Office
Veterans
Property Management
Non -Departmental
TOTAL REQUIREMENTS
TRANSFERS
Transfers In
Transfers Out
TOTAL TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
5,910,478
5,399,847
91%
6,189,597
5,005,507
81%
2,432,710
2,098,659
86%
2,351,515
1,886,144
80%
92,177
82,488
89%
97,522
71,898
74%
10,979,839
10,906,691
99%
11,636,672
9,972,887
86%
438,702
320,660
73%
461,224
333,071
72%
905,262
834,177
92%
940,770
793,426
84%
809,390
758,902
94%
919,283
791,700
86%
508,359
418,433
82%
539,558
454,396
84%
2,260,456
2,237,744
99%
2,019,666
2,076,761
103%
24,337,373
23,057,601
95%
25,155,807
21,3859790
85% ;
Projection
%
$ Variance
5,714,966
92%
474,631 - D
2,275,004
97%
76,511! E
84,240
86%
13,282- F
11,474,842
99%
161,830! G
461,224
100%
907,644
e
96%
33,126: H
941,603
s
i
102%
i
(22,320)! 1
513,056
�
95%
�
26,502, J
2,175,416 108%
(155,750)
24,547,995
98%
607,812:
Budget
Actuals
% Budget
Actuals
%
Projection % $ Variance
260,000
260,439
100% 103,790
95,677
92%
103,790 100% ; K
(21,131,416)
(20,150,477)
95% (21,067,104)
(19,251,594)
91% �
(20,157,024) 96% 910,080- L
(20,871,416)
(19,890,038)
95% (20,963,314)
(19,155,917)
91% ;
(20,053,234) 96% 910,080:
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
23,039,560
20,851,910 1,599,501!
Net Transfers - In (Out) (20,871,416)
(19,890,038) (20,963,314)
(19,155,917)
(20,053,234) 910,080!
TOTAL FUND BALANCE ; $ 11,239,637
$ 13,984,330 124% ; $ 12,115,095
$ 17,867,973 147%
; $ 14,783,006 122% ; $2,667,911:
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 Due to the USSC Tyler v. Hennepin ruling on foreclosed property proceeds, Property Management will not receive the anticipated $145,000
D Projected Personnel savings based on FY24 average vacancy rate of 11.4%
E Projected Personnel based on vacancy savings to date
F Projected Personnel based on vacancy savings to date
G Projected Personnel savings based on FY24 average vacancy rate of 3.6%
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
L Estimating Behavioral Health will return approximately $850K of County General Funds in FY24.
IESC0 Budget to Actuals Report
Juvenile - Fund 030 91 7��0
FY24 YTD May 31, 2024 (unaudited)
Year Complete
Fiscal Year 2023 Fiscal Year 2024
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
OYA Basic & Diversion
525,049
459,333 87%
476,611
334,513
70%
477,422 100%
811: A
ODE Juvenile Crime Prev
123,000
107,720 88%
106,829
73,988
69%
112,772 106%
5,943 B
Leases
86,000
90,228 105%
90,228
86,020
95%
90,228 100%
Gen Fund -Crime Prevention
89,500
89,500 100%
89,500
89,500
100%
89,500 100%
Inmate/Prisoner Housing
55,000
127,050 231%
75,000
70,380
94%
75,000 100%
C
Miscellaneous
42,500
66,375 156%
56,500
41,121
73%
56,500 100%
DOC Unif Crime Fee/HB2712
49,339
50,462 102%
52,000
40,019
77%
52,000 100%
Interest on Investments
6,815
29,441 432%
37,500
49,170
131%
52,460 140%
14,960-
OJD Court Fac/Sec SB 1065
15,000
12,420 83%
15,000
10,458
70%
13,000 87%
(2,000)! D
Food Subsidy
10,000
13,116 131%
10,000
8,710
87%
10,000 100%
Contract Payments
8,000
5,285 66%
5,000
3,062
61%
5,000 100%
TOTAL RESOURCES
1,010,203
1,050,931 104% ;
1,014,168
806,941
80%
1,033,882 102% ;
19,714:
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Personnel Services
6,292,271
5,995,923
95%
6,852,966
5,752,183 84%
6,432,818 94%
420,148, E
Materials and Services
1,527,992
1,394,956
91%
1,599,048
1,307,188 82%
1,502,624 94%
96,424 F
Capital Outlay
108,275
106,487
98%
29,265
29,265 100%
29,265 100%
G
TOTAL REQUIREMENTS
7,928,538
7,497,365
95%
8,481,279
7,088,637 84%
7,964,707 94% ;
516,572:
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers In- General Funds 6,529,064
6,529,064 100% 6,798,630
6,232,061 92%
6,798,630 100% -
Transfers Out -
- (45,000)
- 0%
(45,000) 100%
Transfers Out-Veh Reserve (76,067)
(76,067) 100% (75,617)
(69,311) 92%
(75,617) 100%
TOTAL TRANSFERS 6,452,997
6,452,997 100% ; 6,678,013
6,162,750 92%
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)
(6,281,696)
(6,930,825)
536,286!
Net Transfers - In (Out)
6,452,997
6,452,997
6,678,013
6,162,750
6,678,013
TOTAL FUND BALANCE
$ 634,663
$ 1,528,688 241% ;
$ 710,902
$ 1,409,743 198% ;
$ 1,275,876 179% ;
$564,974:
A Final State Grant allocation for 23-25 Biennium
B Final State Grant allocation for 23-25 Biennium
C Out of county utlization icreased and likely on track with budgeted revenue. Flucuates depending on other County needs.
D Based on fees and current trends.
E Projected Personnel savings based on FY24 average vacancy rate of 7.2%
F Materials and services projections based on current spending trends.
G Detention security upgrade project. Additional technology and upgrade requirements.
Q`' uAES C-0 Budget to Actuals Report
151-41
TRT - Fund 160/170
FY24 YTD May 31, 2024 (unaudited)
91.7%
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
11,554,109
91%
12,220,000 97%
(410,000); A
Interest on Investments
50,408
95,656 190%
121,790
104,464
86%
114,583 94%
(7,207)
Miscellaneous
161
-
550
551
551-
TOTAL RESOURCES
13,631,282
12,748,688 94%
12,751,790
11,659,123
91%
12,335,134 97%
(416,656);
REQUIREMENTS
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
COVA
3,675,886
3,417,576 93%
3,378,641
2,914,221
86%
3,265,822 97%
112,819- 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
213,310
81%
262,395 100%
Interfund Charges
3,574,573
3,574,573 100%
213,587
195,788
92%
213,587 100%
Software
47,251
46,125 98%
47,600
30,000
63%
47,600 100%
TOTAL REQUIREMENTS
13,123,218
11,822,231 90%
6,902,223
6,353,319
92%
6,789,404 98%
112,819;
TRANSFERS
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Transfer Out - RV Park
(20,000)
(20,000) 100%
(20,000)
(18,326)
92%
(20,000) 100%
Transfer Out - Annual Fair
(75,000)
(75,000) 100% -
(75,000)
(68,750)
92%
(75,000) 100%
Transfer Out - Justice Court
(263,217)
(224,696) 85%
(364,688)
(334,290)
92%
(364,688) 100%
Transfer Out - Health
(418,417)
(418,417) 100%
(368,417)
(337,711)
92%
(368,417) 100%
Transfer Out - F&E Reserve
(501,683)
(465,685) 93%
(462,119)
(423,599)
92% _
(447,655) 97%
14,464- D
Transfer Out - General County
-
(723,720)
(663,410)
92%
(1,716,198) 237%
(992,478) E
Reserve
Transfer Out -F&E
(1,091,342)
(1,019,042) 93%
(1,009,023)
(924,924)
92%
(975,271) 97%
33,752:
Transfer Out - Courthouse Debt
-
-
(1,900,500)
(454,075)
24%
(454,076) 24% -
1,446,424- F
Service
Transfer Out - Sheriff
(3,651,787)
(3,651,787) 100%
(3,651,787)
(3,347,465)
92%
(3,651,787) 100%,
TOTAL TRANSFERS ;
(6,021,446)
(5,874,627) 98%
(8,575,254)
(6,572,550)
77%
(8,073,092) 94%
502,162:
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
5,305,804
5,545,730
(303,837);
Net Transfers - In (Out)
(6,021,446)
(5,874,627)
(8,575,254)
(6,572,550)
(8,073,092)
502,162-
TOTAL FUND BALANCE ,
$ 4,000,000
$ 4,527,362 113% ;
$ 1,801,675
$ 3,260,616 181% ;
$ 2,000,000 111% ;
$198,325.
A Room tax revenue down 2.7% from FY23
B Payments to COVA based on a percent of TRT collections
C Includes contributions of $2M to Sunriver Service District and $1 M to Mt. Bachelor
D The balance of the 1 % F&E TRT is transferred to F&E reserves
E Includes the amount from the reduction in first year debt service and reserved for future debt payments, less adjustment for the decrease in
revenues.
F First year debt service and bond issuance costs are lower than originally estimated during FY24 budget development.
�1ES ` Budget to Actuals Report
ARPA — Fund 200
FY24 YTD May 31, 2024 (unaudited)
91.7%
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
- 0%
- 0% (4,622,145):
Consistency
;
Interest on Investments
105,186 293,106 279%
319,460
268,333 84%
273,360 86% (46,100),
TOTAL RESOURCES
105,186 14,955,890 999% ;
14,458,597
9,785,325 68%
9,790,352 68% (4,668,245);
REQUIREMENTS
Services to Disproportionately
Impacted Communities
Administrative
Infrastructure
Public Health
Negative Economic Impacts
TOTAL REQUIREMENTS
Budget Actuals % Budget Actuals %
15,394,824
11,733,287
76%
6,538,263
2,075,045
32%
4,317,328
144,531
3%
1,719,694
128,661
7%
1,634,710
860,474
53%
766,410
806,219
105%
882,922
997,337
113%
560,926
355,413
63%
899,577
927,155
103% =
252,363
150,000
59%
23,129,361
14,662,784
63%
9,837,656
3,515,338
36% ;
Projection % $ Variance
6,538,263 100%
1,635,245 95% 84,449:
766,410 100%
560,926 100%
252,363 100%
9,753,207 99% ; 84,449:
TRANSFERS
Budget
Actuals %
Budget
Actuals
%
Projection
% $ Variance
Transfers Out
-
-
(5,022,145)
(400,000)
8%
(400,000)
8% 4,622,145-
TOTAL TRANSFERS
- ;
(5,022,145)
(400,000)
8%
(400,000)
8% 4,622,145:
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% 01
Resources over Requirements
(23,024,175)
293,106
4,620,941
6,269,987
37,145
(4,583,796)
et Tran F (
Nc� seers -!n Out) �
_
-
�
(5 022,145)
�.-,
(400,000)
� �
� �
400,000)
('
4,622,145
� �
TOTAL FUND BALANCE ;
_
$ 401,204 999% ;
-
$ 6,271,191
999% ;
$ 38,349 999% ; $38,349:
Q`\)'TESC-0 Budget to Actuals Report
Justice Court - Fund 220 91.7%
FY24 YTD May 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% 525,000 487,433 93% 525,000 100%
Interest on Investments 32 513 999% 540 1,637 303% 1,610 298% 1,070m
TOTAL RESOURCES 525,032 518,001 99% ; 525,540 489,069 93% 526,610 100% ; 1,070;
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Personnel Services 604,648 592,149 98% 651,767 580,007 89% 647,679 99% 4,08&
Materials and Services 161,535 150,549 93% 170,603 154,227 90% 170,603 100% A
TOTAL REQUIREMENTS 766,183 742,697 97% ; 822,370 734,234 89% 818,282 100% ; 4,088:
TRANSFERS
Budget
Actuals
%
Budget
Actuals %
Projection % $ Variance
Transfers In - TRT
263,217
224,696
85%
364,688
334,290 92%
364,688 100%
TOTAL TRANSFERS
263,217
224,696
85%
364,688
334,290 92%
364,688 100% ;
Resources over Requirements
(241,151)
(224,696)
(296,830)
(245,165)
(291,672) 5,158:
Net Transfers - In (Out)
263,217
224,696
364,688
334,290
364,688
TOTAL '':
$ 22,066
-
0%
$ 67,858
$ 89,125 131% ;
$ 73,016 108% ; $5,158:
A One time yearly software maintenance fee paid in July for entire fiscal year
u1E5 C-0 Budget to Actuals Deport
Sheriff's Office - Fund 255
FY24 YTD May 31, 2024 (unaudited)
91.7%
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
37,963,319 100%
38,110,562 100%
104,500- A
LED #2 Property Tax Current
13,400,541
13,405,210 100%
15,189,654
15,172,284 100%
15,231,154 100%
41,500! B
Sheriffs Office Revenues
1 5,307,630
6,093,977 115%
4,583,572
4,599,149 100%!
4,754,752 104%
171,180!
LED #1 Property Tax Prior
330,000
277,442 84%
330,000
306,781 93%
330,000 100%
LED #1 Interest
1 89,119
283,971 319% 0
264,000
478,786 181%
498,159 189%
234,159!
LED #2 Property Tax Prior
145,000
114,469 79%
120,000
130,909 109%
131,100 109%
11,100!I
LED #2 Interest
22,716
73,353 323%
65,000
137,019 211%
143,568 221%
78,568!
TOTAL RESOURCES
49,577,055
50,672,726 102% ;
58,558,288
58,788,248 100% ;
59,199,295 101% ;
641,007:
REQUIREMENTS
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Digital Forensics
808,610
856,836 106%
1,221,145
1,129,842
93%
1,333,895 109%
(112,750):
Concealed Handgun Licenses
335,044
345,454 103%
624,277
394,979
63%
463,496 74%
160,781!
Rickard Ranch 1
264,871
278,671 105%
334,232
278,558
83%
387,055 116%
(52,823)
Sheriffs Services
5,863,885
5,196,628 89%
5,771,949
4,762,057
83%
5,340,863 93%
1
431,086,
Civil/Special Units
1
1,168,300
1,102,770 94%
1,019,021
967,003
95%
I
1,077,376 106%
(58,355);
Automotive/Communications
3,765,888
3,635,006 97%
4,574,918
3,582,191
78%
4,492,281 98%
82,637-
Detective
3,583,825
4,105,995 115%
4,773,538
3,737,166
78%
4,283,807 90%
489,731!1
Patrol
14,880,315
14,858,735 100%
16,270,641
12,892,385
79%
15,837,610 97%
433,031,
Records
904,493
687,442 76%
855,590
616,183
72%
710,403 83%
145,187�
Adult Jail
o
22,809,320
20,842,708 91%
23,784,474
18,625,989
78%
c
20,562,118 86%
3,222,356!1
Court Security
424,769
598,098 141%
600,590
527,822
c
88%
1
580,920 97%
c
191670�
Emergency Services
829,997
545,477 66%
808,931
581,558
72%
712,922 88%
96,009!
Special Services
2,047,792
2,374,496 116%
2,779,458
2,625,253
94%
2,857,618 103%
(78,160)!
Training
1,907,588
1,986,740 104%
1,537,498
1,102,446
72%
1,394,231 91%
143,267
Other Law Enforcement
820,836
958,658 117% s
634,835
762,160
120% ,
1,084,005 171%
(449,170);
1
Non - Departmental
-
I
- 0%
50,000
-
I
0%
50,000 100%
TOTAL REQUIREMENTS ;
60,415,533
58,373,715 97%
65,641,097
52,585,592
80%
61,168,600 93%
4,472,497:
TRANSFERS
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Transfer In - TRT
3,651,787
3,651,787 100%
3,651,787
3,347,465
92%
3,651,787 100%
Transfer In - General Fund
70,000
70,000 100% -
1
Transfers Out
i
(6,500)
(6,500)
I I
100%
I
(6,500) 100%
I
-
�
Transfers Out - Debt Service
(273,200)
(272,678) 100%
(267,700)
(264,133)
99%
(267,700) 100%
-
TOTAL TRANSFERS
3,448,587
3,449,109 100% ;
3,377,587
3,076,832
91% ;
3,377,587 100% ;
FUND BALANCE
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Beginning Fund Balance
14,414,541
15,253,094 106%
11,001,214
11,001,214
100%
11,001,214 100%
0.
Resources over Requirements
(10,838,478)
(7,700,989)
(7,082,809)
6,202,656
(1,969,305)
5,113,504-
Net Transfers - In (Out)
3,448,587
3,449,109
3,377,587
3,076,832
3,377,587
I
I
I I
I
I
TOTAL FUND BALANCE ;
$ 7,024,650
$ 11,001,214 157% ;
$ 7,295,992
$ 20,280,702 278% ; $ 12,409,496 170% ;
$5,113,504.
A Current year taxes received primarily in November, February and May
B Current year taxes received primarily in November, February and May
Q`�v'(ES Budget to Actuals Report
Health Services - Fund 274
FY24 YTD May 31, 2024 (unaudited)
91.7%
Year Complete
Fiscal Year 2023 1
Fiscal Year 2024
RESOURCES
Budget
Actuals %
Budget
Actuals %
Projection %
$ Variance
State Grant
22,223,536
18,578,578 84%
23,757,820
23,548,921 99%
20,785,817 87%
(2,972,003):
OHP Capitation
12,882,624
12,088,181 94%
16,494,114
16,236,494 98%
17,416,057 106%
921,9430
State Miscellaneous
8,901,719
7,751,386 87%
5,793,079
4,419,960 76%
5,326,827 92%
(466,252)
OHP Fee for Service
3,232,620
5,287,409 164%
4,947,581
5,017,924 101 %
5,316,230 107%
368,649!
Local Grants
2,332,031
2,054,936 88%
1,567,894
2,217,821 141% -
2,074,226 132%
506,332-
Environmental Health Fees
1,238,499
1,335,280 108%
1,478,906
1,420,262 96%
1,517,060 103%
38,154
Federal Grants
1
2,615,634
2,390,105 91%
1,440,560
952,286 66%
1,353,559 94%
(87,001)'
Patient Fees
615,644
748,534 122% -
1,087,790
777,497 71% 0
839,259 77%
(248,531)
Other
1,169,317
1,976,339 169%
1,061,371
2,115,266 199%
2,294,741 216%
1,233,370,
State - Medicaid/Medicare
807,530
1,197,300 148%
1,034,491
1,013,839 98%
1,142,602 110%
108,111!
Medicaid
430,863
746,146 173%
431,000
1,004,311 233%
1,000,818 232% -
569,818
Vital Records
300,000
354,158 118%
315,000
293,921 93%
3349388 106% =
19,388
Interest on Investments
97,750
390,781 400%
262,007
668,929 255%
651,590 249%
389,583!
State - Medicare
337,614
234,401 69%
209,500
254,317 121 %
266,394 127%
56,894
Liquor Revenue
177,574
161,412 91%
177,574
143,311 81%
177,574 100%
State Shared- Family.
125,000
152,985 122%
158,000
69,042 44%
67,054 42%
(90,946)'
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
57,787,985
55,638,108 96%
60,343,687
60,154,100 100% ;
60,691,196 101% ;
347,509:
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Administration Allocation
-
-
4,984
-
0%
-
0%
4,984
Personnel Services
50,658,752
48,187,764
95%
50,668,863
45,664,869
90%
51,641,176
102%
(972,313);
Materials and Services
19,393,800
14,220,207
73%
21,286,301
12,822,819
60%
16,437,107
77%
4,849,194
Capital Outlay
926,575
504,137
54%
347,500
168,600
49%
209,698
60%
137,802!
TOTAL REQUIREMENTS ;
70,979,127
62,912,108
89%
72,307,648
58,656,288
81%
68,287,981
94%
4,019,667:
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
% $ Variance
Transfers In- General Fund
6,608,245
5,648,912
85%
6,780,140
6,215,022
92%
5,923,314
87% (856,826);
Transfers In- OHP Mental Health
1,473,586
345,442
23%
2,210,573
221,283
10%
830,397
38% (1,380,176)
Transfers In - TRT
418,417
418,417
100%
368,417
337,711
92%
368,417
100%
Transfers Out
(492,306)
(562,306)
114%
(1,332,674)
(852,903)
64%
(927,923)
70% 404,751-
TOTAL TRANSFERS
8,007,942
5,850,465
73%
8,026,456
5,921,114
74%
6,194,205
77% (1,832,251).
FUND BALANCE
Beginning Fund Balance
Resources over Requirements
Net Transfers - In (Out)
TOTAL FUND BALANCE
Budget
Actuals %
Budget
11,228,719
13,942,649 124%
11,417,516
(13,191,142)
(7,274,000)
(11,963,961)
8,007,942
5,850,465
8,026,456
$ 6,045,519
$ 12,519,113 207% ;
$ 7,480,011
Actuals % Projection % $ Variance
12,519,113 110% 12,519,114 110% 1,101,598-
1,497,812 (7,596,785) 4,367,176!
5,921,114 6,194,205 (1,832,251)
$ 19,938,039 267% ; $ 11,116,534 149% ; $3,636,523:
u1ES c0G�< Budget to Actuals Report
Health Services - Admin - Fund 274
FY24 YTD May 31, 2024 (unaudited)
91.7%
Year Complete
Fiscal Year 2023
Fiscal Year 2024
RESOURCES
Budget
Actuals %
Budget
Actuals %
Projection %
$ Variance
OHP Capitation
367,074
367,074 100%
435,349
429,323 99%
435,349 100%
Interest on Investments
97,750
390,781 400%
262,007
668,929 255%
651,590 249%
389,583-
State Grant
379,180
142,133 37%
160,000
337,634 211% -
145,279 91%
(14,721)a A
Other
160,495
33,725 21%
9,000
140,941 999% a
141,613 999% 0
132,613- B
Federal Grants
454,405
592,179 130%
-
TOTAL RESOURCES
1,458,904
1,525,892 105% ;
866,356
1,576,827 182% ;
1,373,831 159% ;
507,475:
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Personnel Services
6,738,820
6,093,176
90%
6,519,513
5,806,164
89%
6,657,527 102%
(138,014); C
Materials and Services
6,998,683
6,732,321
96%
7,571,421
6,939,775
92%
7,612,530 101%
(41,109);
Capital Outlay
12,000
-
0%
43,750
120
0%
21,670 50%
22,080,
Administration Allocation
(11,228,846)
(11,228,846)
100%
(12,633,378)
-
0%
(12,633,378) 100%
TOTAL REQUIREMENTS
2,520,656
1,596,650
63%
1,501,306
12,746,058 849% ; ;
1,658,349 110% ;
(157,043);
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Transfers In- OHP Mental Health
80,771
80,771
100%
81,250
-
0%
81,250 100%
Transfers Out
(230,635)
(230,635)
100%
(300,174)
(290,154)
97%
(315,174) 105%
(15,000)
TOTAL TRANSFERS
(149,864)
(149,864)
100% ;
(218,924)
(290,154)
133% ;
(233,924) 107% ;
(15,000);
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%
3,786,844 103%
121,300,
Resources over Requirements
(1,061,752)
(70,758)
(634,950)
(11,169,231)
(284,518)
350,432
Net Transfers - In (Out)
0
(149,864)
(149,864)
(218,924)
(290,154)
(233,924)
(15,000)-
TOTAL FUND BALANCE ;
$ 2,672,716
$ 3,786,843 142% ;
$ 2,811,670
($ 7,672,542) -273%; ;
$ 3,268,402 116% ;
$456,732,
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 over budget due to increased health and benefit charges. Budget adjustment to move contingency to personnel services
expected at fiscal year-end. Projections include anticipated 3% vacancy.
oye01ESC-0 Budget to Actuals Report
Health Services - Behavioral Health - Fund 274 91 7��0
FY2.4 YTD May 31, 2024 (unaudited)
Year Complete
Fiscal Year 2023
1
Fiscal Year 2024
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
State Grant
15,718,843
12,660,784
81%
17,967,689
17,977,474
100% -
14,642,992 81%
(3,324,697)= A
OHP Capitation
12,515,550
11,721,107
94%
16,058,765
15,747,622
98% _
16,886,708 105% =
827,943! B
OHP Fee for Service
3,214,360
5,256,164
164%
4,927,331
4,990,325
101%
5,286,364 107%
359,033!
State Miscellaneous i
8,027,373
7,063,393
88%
4,924,368
4,105,333
83%
i
4,806,795 98%
(117,573); C
Local Grants
1,475,139
1,262,473
o
86%
1,348,943
1,570,198
e
116% ,
e
1,417,285 105% -
68,34Z D
Federal Grants
2,017,169
1,636,693
81%
1,285,560
860,103
67% _
1,213,292 94%
(72,268); E
Other
719,670
730,175
101% -
631,245
626,695
99%
6795167 108%
47,9220
Patient Fees
519,344
607,872
117% -
448,500
588,702
131% -
637,574 142%
189,074 F
Medicaid
430,863
746,146
173%
431,000
1,004,311
233% -
1,000,818 232%
569,818- G
State - Medicare
337,614
234,401
69%
209,500
254,317
121 %
266,394 127% -
56,894-
Liquor Revenue
177,574
161,412
91%
177,574
143,311
81%
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% ;
48,537,475
47,868,391
99%
47,141,963 97%
(1,395,512);
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Administration Allocation
8,265,132
8,265,132
100%
9,546,200
-
0%
9,546,200 100%
Personnel Services
32,453,031
31,307,705
96%
32,270,785
29,234,682
91%
33,089,180 103%
(818,395)! H
Materials and Services
9,948,652
5,531,099
56%
11,390,566
4,204,868
37%
6,501,744 57%
4,888,822! 1
Capital Outlay
497,443
312,691
63%
160,250
126,659
79%
119,290 74%
40,960e
TOTAL REQUIREMENTS
51,164,258
45,416,627
89%
53,367,801
33,566,209
63%
49,256,414 92%
4,111,387;
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfers In- General Fund
2,231,439
1,440,767
65%
2,231,439
2,045,428
92%
1,374,613
62%
(856,826) J
Transfers In- OHP Mental Health
1,392,815
264,671
19%
1,809,358
-
0%
429,182
24%
(1,380,176), K
Transfers Out
(152,921)
(196,921)
129%
(481,000)
(562,749)
117%
(562,749)
117%
(81,749)! L
TOTALTRANSFERS
3,471,333
1,508,517
43%
3,559,797
1,482,679
42% ;
1,241,046
35%
(2,318,751);
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)
14,302,182
(2,114,451)
2,715,875
Net Transfers - In (Out)
3,471,333
1,508,517
3,559,797
1,482,679
1,241,046
(2,318,751)
TOTAL FUND BALANCE
$ 2,549,399
$ 4,679,830
184% ;
$ 2,719,060
$ 20,464,691
753% ; ;
$ 3,806,425
140% ;
$1,087,365:
A Projections include estimated adjustments for anticipated unearned revenue. Exact amounts will be finalized at fiscal year-end.
B Capitation coming in higher than budgeted. OHP enrollment redetermination budgeted at 13%, and revised estimates projected to be 8.9%.
C 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.
D Additional funds received for COHC QIM ($387K). Grant funds will be reconciled at end of year, and projections include estimated adjustments for
anticipated unearned revenue, including: COHC Older Adults projected under budget by ($211 K) and City of Bend MCAT ($68K). Exact amounts
will be finalized at fiscal year-end.
E Projections include estimated adjustments for anticipated unearned revenue. Exact amounts will be finalized at fiscal year-end.
F Patient fees trending higher than budgeted.
G CCBHC rebased rates increasing revenue above budgeted amounts.
H Personnel projections over budget due to increased health and benefit charges, lower than budgeted vacancy rates, and workforce stipends.
Budget adjustment to move contingency to personnel services expected at fiscal year-end.
1 $3.8 million originally budgeted for HB 5502 BH Housing Grant removed for FY24.
j An estimated $856,826 of County General Fund allocated to Behavioral Health is anticipated to be returned. Final amounts will be calculated in
July after all local match payments are solidified.
K Only $165K of originally -budgeted $1.4M for La Pine Community Health Clinic anticipated in FY24. Remainder expected to be incurred during
FY25.
L Projections over budget includes $150K transfer for expenses of North County originally budgeted in FY23.
ES coG2< Budget to Actuals Deport
Health Services - Public Health - Fund 274
FY24 YTD May 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
OHP Capitation
TOTAL RESOURCES
REQUIREMENTS
91.7%
Year Complete
Fiscal Year 2023
Fiscal Year 2024
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
6,125,513
5,775,661 94%
5,630,131
5,233,812
93%
5,997,546 107%
367,415- A
1,238,499
1,335,280 108%
1,478,906
1,420,262
96%
1,517,060 103%
38,154!
807,530
1,197,300 148%
1,034,491
1,013,839
98%
1,142,602 110%
108,111- B
874,346
687,993 79%
868,711
314,627
36%
520,032 60%
(348,679)! C
96,300
140,662 146%
639,290
188,795
30%
201,685 32%
(437,605)! D
289,152
1,212,439 419%
421,126
1,347,631
320%
1,473,961 350%
1,052,835! E
300,000
354,158 118%
315,000
293,921
93%
334,388 106%
19,388!
856,892
792,463 92%
218,951
647,624
296%
656,941 300%
437,990! F
125,000
152,985 122%
158,000
69,042
44%
67,054 42%
(90,946);
144,060
161,233 112%
155,000
92,184
59%
140,267 90%
(14,733)
18,260
31,245 171%
20,250
27,598
136% -
29,866 147% -
9,616-
-
-
-
59,549
94,000
94,000- G
10,875,552
11,841,419 109% ;
10,939,856
10,708,882
98%
12,175,402 111% ;
1,235,546:
Budget Actuals % Budget Actuals % Projection % $ Variance
Administration Allocation
2,963,714
2,963,714 100%
3,092,162
-
0%
3,087,178 100%
4,984:
Personnel Services
11,466,901
10,786,883
94%
11,878,565
10,624,023
89%
11,894,469 100%
(15,904): H
Materials and Services
2,446,466
1,956,788
80%
2,324,314
1,678,176
72%
2,322,833 100%
1,481:
Capital Outlay
417,132
191,446
46%
143,500
41,821
29%
68,738 48%
74,762:
TOTAL REQUIREMENTS
17,294,213
15,898,830
92%
17,438,541
12,344,020
71% ,
17,373,218 100% ;
65,323:
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection % $ Variance
Transfers In -General Fund
4,376,806
4,208,145
96%
4,548,701
4,169,594
92%
4,548,701 100%
Transfers In - TRT
418,417
418,417
100%
368,417
337,711
92%
368,417 100%
Transfers In- OHP Mental Health
-
_
319,965
221,283
o�
69%
319,965 100% -
Transfers Out
(108,750)
(134,750)
124%
(551,500)
-
0%
(50,000) 9% 501,500- 1
TOTAL TRANSFERS
4,686,473
4,491,812
96%
4,685,583
4,728,588 101% ;
5,187,083 111% ; 501,500;
FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance
Beginning Fund Balance 2,555,592 3,618,039 142% 3,762,383 4,052,440 108% 4,052,440 108% 290,057.
Resources over Requirements (6,418,661) (4,057,412) (6,498,685) (1,635,138) (5,197,816) 1,300,869
Net Transfers - In (Out) 4,686,473 4,491,812 4,685,583 4,728,588 5,187,083 501,500
TOTAL FUND BALANCE $ 823,404 $ 4,052,440 492% ; $ 1,949,281 $ 7,145,890 367% ; $ 4,041,707 207% ; $2,092,426:
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, primarily in the new Family Connects Oregon program.
E Projections include Opioid Settlement Payments.
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 As of April 2024, Health Services will receive a new Medicaid per member per month payment for perinatal care continuum (PCC) program.
H Projections include anticipated 3% vacancy.
I Courtney remodel project delayed into FY25 or FY26.
O�`�V'(ES COG2< Budget to Actuals Report
Community Development - Fund 295
FY24 YTD May 31, 2024 (unaudited)
91.7%
Year Complete
Fiscal Year 2023
1
Fiscal Year 2024
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Admin - Operations
153,445
154,886
101% =
157,300
120,467
77%
141,200
90%
(16,100);
Code Compliance
1,171,592
915,867
78%
1,124,181
755,630
67%
844,452
75%
(279,729)1 A
Building Safety
4,821,160
4,118,192
85% a
3,991,388
3,069,526
77% d
3,440,742
86%
(550,646)- A
Electrical
1,022,005
769,054
75%
902,175
724,788
80%
789,675
88%
(112,500); A
Onsite Wastewater
1,017,678
718,263
71%
923,880
817,816
89%
906,740
98%
(17,140); A
Current Planning
2,425,334
1,966,872
81%
2,304,562
1,489,897
65%
1,595,415
69%
(709,147); A
Long Range Planning
1,064,305
812,752
76%
1,057,354
686,528
65%
753,308
71%
(304,046)- A
TOTAL RESOURCES
11,675,519
9,455,886
81%
10,460,840
7,664,652
73%
8,471,532
81%
(1,989,308);
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Admin - Operations
3,432,980
3,085,363
90%
3,241,288
2,664,805
82%
2,954,251
91%
287,037. B
Code Compliance
805,614
714,049
89%
743,931
575,492
77%
649,912
87%
94,019! B
Building Safety
2,538,721
1,866,742
74%
2,088,542
1,647,835
79% _
a
1,840,484
88%
248,058- B
Electrical
641,837
538,383
84%
583,718
496,444
85%
559,355
96%
24,363, B
Onsite Wastewater
753,369
754,829
100% -
865,670
663,098
77%
742,215
86%
123,455. B
Current Planning
2,062,044
1,613,571
78%
1,857,735
1,276,664
69%
1,468,101
79%
389,634- B
Long Range Planning
998,739
893,682
89%
888,677
643,539
72%
719,255
81%
169,422! B
TOTAL REQUIREMENTS
11,233,304
9,466,620
84%
10,269,561
7,967,878
78%
8,933,573
87% ;
1,335,988;
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfers In - CDD Operating
-
-
510,105
174,282
34%
286,084
56%
(224,021):
Fund
Transfers in - General Fund
160,000
139,916
87%
100,000
40,103
40%
100,000
100%
C
Transfers In - CDD Electrical
-
108,670
86,721
53,519
62%
81,877
94%
(4,844);
Reserve
Transfers Out
(112,619)
(112,619)
100%
(107,544)
(98,549)
92%
(107,544)
100% i
Transfers Out - CDD Reserve
(958,966)
(971,472) 101%
(122,752)
(182,289) 149%
(221,093)
180%
(98,341), D
TOTAL TRANSFERS
(911,585)
(835,505)
92%
466,530
(12,934)
-3%
139,324
30%
(327,206);
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
(303,226)
(462,041)
(653,320)
Net Transfers - In (Out)
(911,585)
(835,505)
466,530
(12,934)
139,324
(327,206)
TOTAL FUND BALANCE .
$ 1,627,134
$ 1,322,717 81%
$ 1,975,730
$ 1,006,558 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
\)IESC-0 Budget to Actuals Report
Road - Fund 325
FY24 YTD May 31, 2024 (unaudited)
91.7%
Year Complete
Fiscal Year 2023
Fiscal Year 2024
RESOURCES
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Motor Vehicle Revenue
19,483,147
20,563,619 106%
20,648,483
19,209,254
93%
20,648,483 100%
Federal - PILT Payment
2,200,000
2,239,616 102%
2,240,000
2,394,054
107% ,
2,394,054 107%
154,054- A
Other Inter -fund Services
1,311,901
1,232,001 94%
1,450,015
628,862
43%
1,410,112 97%
(39,903)-
Cities-Bend/Red/Sis/La Pine
403,731
969,028 240%
763,171
306,724
40%
1,002,906 131%
239,735-
Federal Reimbursements
-
7,641
689,703
342,290
50%
367,290 53%
(322,413)
Sale of Equip & Material
426,000
385,036 90%
614,500
332,245
54%
476,000 77%
(138,500);
Interest on Investments
54,172
105,203 194%
138,031
181,851
132%
201,000 146%
62,969,
Miscellaneous
77,610
65,385 84%
73,808
43,517
59%
46,948 64%
(26,860)
Mineral Lease Royalties
50,000
105,306 211%
50,000
128,833
258%
128,833 258%
78,833
Assessment Payments (P&I)
-
5,175
6,000
11,326
189%
18,000 300%
12,000
Forest Receipts
i
882,502
�
- 0%
-
-
is
�
�
State Miscellaneous
-
20,000
-
-
TOTAL RESOURCES
24,889,063
25,698,009 103% ;
26,673,711
23,578,957
88%
26,693,626 100% ;
19,915:
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Personnel Services
7,802,271
7,346,958
94%
8,406,468
7,518,996
89%
8,393,090 100%
13,37& B
Materials and Services
8,246,700
6,385,588
77%
8,600,033
5,482,733
64%
7,948,168 92%
651,865!
Capital Outlay
140,025
90,004
64% 0
118,260
53,591
45% '
66,845 57%
51,415!
TOTAL REQUIREMENTS
16,188,996
13,822,550
85%
17,124,761
13,055,319
76% ;
16,408,103 96%
716,658:
TRANSFERS
Budget
Actuals %
Budget
Actuals %
Projection %
$ Variance
Transfers Out
(12,330,136)
(12,330,136) 100%
(12,700,000)
(12,700,000) 100%
(12,700,000) 100%
TOTAL TRANSFERS
(12,330,136)
(12,330,136) 100% ;
(12,700,000)
(12,700,000) 100% ;
(12,700,000) 100% ;
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Projection %
$ Variance
Beginning Fund Balance
5,892,967
7,806,356 132%
5,521,251
79351,679 133%
7,351,679 133%
1,830,428-
Resources over Requirements
8,700,067
11,875,459
9,548,950
10,5239638
10,285,523
736,573-
Net Transfers - In (Out)
(12,330,136)
(12,330,136)
(12,700,000)
(12,700,000)
(12,700,000)
TOTAL FUND BALANCE ;
$ 2,262,898
$ 7,351,679 325% ;
$ 2,370,201
$ 5,175,317 218% ;
$ 4,937,202 208% ;
$2,567,001;
A Actual payment higher than budget
B Projected Personnel savings based on FY24 average vacancy rate of 6.2%
Q"lESC,0 Budget to Actuals Report
Adult P&P - Fund 355
Zoe' I
FY24 YTD May 31, 2024 (unaudited)
91.7%
Year Complete
Fiscal Year 2023 1
Fiscal Year 2024
RESOURCES
Budget
Actuals %
Budget
Actuals %
Projection %
$ Variance
DOC Grant in Aid SB 1145
4,734,453
4,734,453 100%
4,116,464
4,143,196 101%
4,143,986 101%
27,522, A
CJC Justice Reinvestment
892,038
943,172 106%
943,172
1,196,648 127%
1,196,648 127%
253,476! B
DOC Measure 57
244,606
271,606 111%
256,815
259,307 101% -
259,307 101%
2,492 C
Interest on Investments
18,151
63,625 351%
75,230
79,546 106%
81,560 108%
6,330,
Gen Fund/Crime Prevention
50,000
50,000 100%
50,000
50,000 100%
50,000 100%
Interfund- Sheriff
50,000
50,000 100% !
50,000
45,833 92%
50,000 100%
State Miscellaneous
123,453
179,530 145%
22,607
111,969 495% -
116,000 513%
93,393- D
Oregon BOPPPS
20,318
- 0%
20,318
- 0%
20,318 100%
Miscellaneous
500
2,099 420%
500
766 153%
766 153% -
266- E
Electronic Monitoring Fee
500
889 178%
500
258 52%
500 100%
TOTAL RESOURCES
6,134,018
6,295,372 103% ;
5,535,606
5,887,523 106% ;
5,919,085 107% ;
383,479;
REQUIREMENTS
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Personnel Services
5,683,822
5,042,967 89%
5,807,511
4,668,459
80%
5,148,960 89%
658,551, F
Materials and Services
1,883,614
1,739,432 92%
1,768,521
1,636,031
93%
1,808,760 102%
(40,239); G
Capital Outlay
8,475
8,475 100%
-
-
TOTAL REQUIREMENTS
7,575,910
6,790,874 90% ;
7,576,032
6,304,490
83%
6,957,720 92%
618,312;
TRANSFERS
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Transfers In- General Funds
536,369
536,369 100%
536,369
491,667
92%
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)
(69,124)
92%
(75,419) 100%
TOTAL TRANSFERS
267,532
267,532 100% ;
510,950
422,543
83%
510,950 100% ;
FUND BALANCE
Beginning Fund Balance
i
Resources over Requirements
Net Transfers - In (Out)
TOTAL FUND BALANCE
Budget
Actuals %
Budget
3,100,000
3,238,905 104%
3,000,000
(1,441,892)
(495,502)
(2,040,426)
267,532
267,532
510,950
$ 1,925,640
$ 3,010,934 156% ;
$ 1,470,524
Actuals % Projection % $ Variance
3,010,934 100% 3,010,934 100% 10,934,
(416,966) (1,038,635) 1,001,791!
422,543 510,950
$ 3,016,511 205% ; $ 2,483,249 169% ; $1,012,725.
A Final State Grant allocation for 23-25 Biennium
B Final State Grant allocation for 23-25 Biennium. We received competitive grant funds on top of formula allocation.
C Final State Grant allocation for 23-25 Biennium
D Final State Grant allocation for 23-25 Biennium. We received grant funding for house through contracted provider.
E Credit for firearm buyback from supplier and old restitution payment.
F Projected Personnel savings based on FY24 average vacancy rate of 16.6%
G Materials and services projections based on current spending trends.
O`�v1ES c0G�< Budget to Actuals Report
Road CIP - Fund 465
FY24 YTD May 31, 2024 (unaudited)
91.7%
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%
2,374,169 139%
670,053�
Interest on Investments
124,563
337,583 271 %
475,310
538,060 113%
604,890 127%
129,580! A
Miscellaneous
-
317,508
-
19,241
19,241 '
19,241! A
TOTAL RESOURCES
1,943,063
782,549 40% ;
2,179,426
2,335,547 107% ;
2,998,300 138% ;
818,874:
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Materials and Services
127,640
127,640
100%
132,770
121,706
92%
132,770 100%
Capital Outlay
28,259,526
16,769,496
59%
23,640,057
18,172,635
77%
24,009,399 102%
(369,342)' B
TOTAL REQUIREMENTS
28,387,166
16,897,136
60%
23,772,827
18,294,341
77%
24,142,169 102% ;
(369,342);
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Transfers In
14,230,313
12,238,662
86%
12,500,000
10,000,000
80%
12,500,000 100%
-
TOTAL TRANSFERS
14,230,313
12,238,662
86% ;
12,500,000
10,000,000
80% ;
12,500,000 100% ;
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Projection % $ Variance
Beginning Fund Balance
24,548,274
27,223,832 111%
19,012,380
23,347,907 123% _
23,347,907 123% 4,335,527,
Resources over Requirements
(26,444,103)
(16,114,587)
(21,593,401)
(15,958,794)
(21,143,869) 449,532-
Net Transfers - In (Out)
14,230,313
12,238,662
12,500,000
10,000,000
12,500,000
TOTAL FUND BALANCE
, $ 12,334,484
$ 23,347,907 189% ;
$ 9,918,979
$ 17,389,113 175% ; ; $ 14,704,038 148% ; $4,785,059:
A Actual payment higher than budget
B End of year budget adjustment will be done to move appropriation from contingency.
Vt ESC- Budget to Actuals Report
Ck', ` Road CIP (Fund 465) - Capital Outlay Summary
by Project
91.67%
FY24 YTD May 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 % : $
6,639,405
130% i $
(1,520,095)
Hunnel Rd: Loco Rd to Tumalo Rd
4,265,216
2,562,129
60%
1,569,800
2,313,913
147%
2,693,318
172% i
(1,123,518):
Transportation System Plan Update
51,980
20,450
20,460
(20,450):
Gribbling Rd Bridge
818,500
141,509
17 %
704,116
539,539
77 % i
555,000
79 % i
149,116:
Smith Rock Way Bridge Replace
985,000
122,938
12 %
1,417,429
751,155
53 % i
1,020,900
72 % i
396,529:
Deschutes Mkt Rd/Hamehook Round
1,663,000
750,822
45%
250,000
1,157,696
463%
1,157,696
463%
(907,696)
Powell Butte Hwy/Butler MarketRB
785,000
250,902
32% i
2,642,402
726,343
27% i
1,950,000
74% i
692,402:
Wilcox Ave Bridge #2171-03 Replacement
160,000
0%
160,000
-
0% i
-
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
323,233
54 %
380,000
64 %
215,000
NW Lower Bridge Way: 43rd St to Holmes Rd
100,000
10,825
11 %
1,290,000
75,371
6%
159,140
12% i
1,130,860:
Northwest Way: NW Coyner Ave to NW Altmeter Wy::815,000
-
0%
556,000
-
0%
0%
556,000
Slurry Seal2023
300,000
1,165
0% i
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
117,533
39 %
180,000
60 %
120,000:
Local Road Pavement Preservation
200,000
-
0%
200,000
-
0%
-
0%
200,000
US20:Locust St
1,000,000
1,000,000
100% i
1,000,000
100%
Paving Butler Market - Hamehook to Powell Butte
-
866
320,000
1,454,940
455 %
1,454,940
455 %
(1,134,940)
Old Bend Rdm Hwy - US 20 to Tumalo
-
-
1,210,000
1,272,506
105%
1,272,506
105%
(62,506):
Paving Of Horse Butte Rd
-
-
460,000
-
0%
-
0%
460,000:
Paving Of Obr Hwy: Tumalo To Helmho
-
3,000,000
3,050
0%
2,600,000
87 % !
400,000:
Paving Of Spring River Rd: S Centur
-
510,000
1,702
0%
901,332
177 %
(391,332)
Slurry Seal 2024
-
300,000
843
0%
240,000
80%
60,000:
La Pine Uic Stormwater Improvements
-
-
240,000
-
0%
-
0%
240,000
S Century Dr / Spring River Rd Roun
-
177,000
244
0%
10,000
6 %
167,000:
S Century Dr / Huntington Rd Rounda
-
-
169,000
0%
-
0%
169,000
Local Access Road Bridges
150,000
150,000
-
0%
0%
150,000:
Radar Speed Sign Replacements
-
30,907
30,907
100% ':
30,907
100
FY23GuardrailImprovements
-
-
150,000
-
0%
-
0% i
150,000
Signage Improvements
-
97,156
119,093
0%
-
0%
119,093
TOTAL CAPITAL OUTLAY
$ 28,259,526
$ 16,491,988
58%
$ 23,640,057
18,172,635
77%
$ 24,009,399
102 %
($ 369,342)
�y�\31ES `,0G2 Budget to Actuals Report
0-15,01 Solid Waste a Fund 610 91 7��0
FY24 YTD May 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
8,048,353 101%
8,859,000 111%
859,000: A
Private Disposal Fees
3,337,000
2,944,356 88%
3,450,000
2,896,464 84%
3,200,000 93%
(250,000)! A
Commercial Disp. Fee
3,234,000
3,026,577 94%
3,310,000
3,615,715 109%
3,950,000 119%
640,000! A
Franchise 5% Fees 1
305,000
363,105 119%
565,000
602,389 107%
645,000 114%
80,000! B
Yard Debris
290,000
305,516 105%
400,000
415,725 104%
465,000 116%
65,000!I C
1
Miscellaneous
70,000
1
140,837 201%
173,000
I I
240,135 139%
I
260,000 150%
87,000!1 D
Interest on Investments
30,498
43,342 142% =
60,410
133,719 221%
148,000 245%
87,590!I E
Special Waste
15,000
62,756 418%
30,000
99,716 332%
100,000 333%
70,000!1 F
Recyclables
1
12,000
7,060 59%
7,000
6,817 97%
7,400 106% :
400!
Leases
1
1 100%
1
1 100%!
1 100%
TOTAL RESOURCES
14,503,499
13,899,874 96% ;
15,995,411
16,059,035 100%:
17,634,401 110% ;
1,638,990;
REQUIREMENTS
Budget
Actuals %
Budget
Actuals %
Projection %
$ Variance
Personnel Services
3,277,684
3,139,678 96%
4,108,983
3,465,800 84%
3,977,608 97%
131,375, G
Materials and Services
6,473,358
5,716,762 88%
7,683,911
6,164,170 80%
7,615,966 99%
67,945- H
Capital Outlay
1
264,000
181,603 69%
309,000
257,940 83%
1
264,383 86%
44,617- H
Debt Service
1,739,630
1,731,017 100%
2,302,340
763,514 33%
2,302,340 100%
TOTAL REQUIREMENTS
11,754,672
10,769,061 92%
14,404,234
10,651,425 74%
14,160,297 98%
243,937;
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers In - SW Capital & - - 910,000 - 0% 910,000 100%
Equipment Reserve
Transfers Out - SW Capital & (5,299,665) (3,453,962) 65% (2,613,962) (1,962,793) 75% (2,613,962) 100%
Equipment Reserve
TOTAL TRANSFERS (5,299,665) (3,453,962) 65% (1,703,962) (11,962,793) ii5%; (1,703,962) 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
1,591,177
5,407,610
3,474,104 1,882,927
Net Transfers - In (Out)
(5,299,665)
(3,453,962)
(1,703,962)
(1,962,793)
(1,703,962)
I
1
I I
1 I
TOTAL FUND BALANCE
$ 556,359
$ 2,743,514 493% ;
$ 2,303,600
$ 6,188,331 269% ;
$ 4,513,656 196% ; $2,210,056.
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 actual is running higher than the budgeted 3% reduction. July Commercial revenue includes payment for the prior
Hwy 97 bypass disposal charges.
B Annual fees due April 15, 2024; received year-to-date monthly installments from Republic and the annual payment from Cascade Disposal
C Yard Debris revenue is seasonal with higher utilization in summer months; fiscal YTD volumes are running in line with 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 Delayed hiring of new positions and change from Personnel On Call to M&S Temp Labor for Sr. Advisor services positively impacted projection
H Backhoe and grader equipment originally budgeted as capital, but processed as M&S Road Dept. transfer
Q`�uTESC-01' Budget to Actuals Report
Fair & Expo - Fund 615
FY24 YTD May 31, 2024 (unaudited)
91.7%
Year Complete
Fiscal Year 2023
Fiscal Year 2024
RESOURCES
Budget
Actuals %
Budget
Actuals %
Projection %
$ Variance
Events Revenue
745,759
948,145 127%
1,050,000
890,322 85%
1,001,720 95%
(48,280) A
Food & Beverage
745,000
1,048,507 141% a
991,000
1,355,113 137%
1,386,422 140%
395,422- B
Rights & Signage
105,000
97,159 93%
105,000
91,416 87%
96,416 92%
(8,584)1
Horse Stall Rental
49,000
78,825 161%
100,000
51,300 51%
63,075 63%
(36,925)
Storage
65,000
45,551 70%
50,000
51,099 102%
51,099 102%
1,0W
Camping Fee
20,000
23,500 118%
22,500
18,287 81%
22,608 100%
108!
Interest on Investments
5,221
15,485 297% a
22,000
22,521 102%
20,391 93%
(1,609)a
Miscellaneous
3,554
3,536 99%
3,000
5,843 195%
5,893 196%
2,893,
TOTAL RESOURCES
1,738,534
2,260,708 130% ;
2,343,500
2,485,902 106% ;
2,647,625 113% ;
304,125:
REQUIREMENTS
Budget
Actuals %
Budget
Actuals
%
Projection
%
$ Variance
Personnel Services
1,256,902
1,313,682 105%
1,748,441
1,319,723
75%
1,413,436
81%
335,005- C
Personnel Services - F&B
170,247
85,623 50%
148,510
73,534
50%
87,057
59%
61,453: D
Materials and Services
965,684
1,168,404 121%
1,222,986
1,088,177
89%
1,190,052
97%
32,934
Materials and Services - F&B
603,950
661,314 109% -
514,200
750,758
146% ,
763,603
149%
(2499403); 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
3,288,311
88%
3,554,338
95%
179,989,
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers In - Room Tax
1,101,342
1,019,042
93%
1,009,023
924,924 92%
975,271 97%
(33,752);
Transfers In - Park Fund
30,000
30,000
100%
30,000
27,500 92%
30,000 100%
Transfers Out
(427,215)
(427,215)
100%
(163,342)
(9,878) 6%
(10,777) 7%
152,565
TOTAL TRANSFERS
704,127
621,827
88%
875,681
942,546 108% ;
994,494 114% ;
118,813:
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Projection %
$ Variance
Beginning Fund Balance
971,352
995,519 102% -
547,763
547,764 100%
547,764 100% -
1.
Resources over Requirements
(1,359,520)
(1,069,583)
(1,390,827)
(802,409)
(906,713)
484,114
Net Transfers - In (Out)
704,127
621,827
875,681
942,546
994,494
118,813-
TOTAL FUND BALANCE
$ 315,960
$ 547,764 173% ;
$ 32,617
$ 687,901 999% ; ;
$ 635,545 999% ,
$602,928'
A Confirmed Contracted Revenue, may continue to grow as additional events are contracted through the end of FY. Some revenue budgeted in
Event category earned in F&B category.
B Increase due to large events such as FairWell Festival, Cascade Equinox. Some revenue budgeted for Event revenue earned in this category.
C Projected Personnel savings based on FY23/FY24 average vacancy rate of 25.2%
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
1ES C0 Budget to Actuals Report
Annual County Fair - Fund 616 91 7��0
FY24 YTD May 31, 2024 (unaudited)
Year Complete
Fiscal Year 2023 Fiscal Year 2024
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
Concessions and Catering
625,000
815,458 130% =
790,000
834,968 106% 0
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)1
Commercial Exhibitors
80,000
117,100 146% -
118,200
114,091 97%
114,091 97%
(4,109);
Fair Sponsorship
61,000
99,655 163%
92,500
76,527 83%
76,527 83%
(15,973)
State Grant
53,167
53,167 100%
53,167
53,167 100%,
53,167 100%
Rodeo Sponsorship
24,000
22,430 93%
30,000
36,092 120%
36,092 120%
6,092!
RfV 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
23,605 175%
25,440 188%
11,940!
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
2,462,482 106% ;
2,464,318 106% ;
140,201,
REQUIREMENTS
Budget
Actuals %
Budget
Actuals %
Projection %
$ Variance
Personnel Services
169,445
185,165 109%
276,531
164,747 60%
192,827 70%
83,704, A
Materials and Services
1,802,585
1,882,326 104%
2,306,325
2,158,708 94% o
2,170,614 94%
135,711
TOTAL REQUIREMENTS ;
1,972,030
2,067,492 105% ;
2,582,856
2,323,455 90%
2,363,441 92%
219,415:
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfer In -TRT 1% 75,000 75,000 100% 75,000 68,750 92% 75,000 100%
Transfers Out (231,706) (231,706) 100% (109,503) (100,375) 92% i (109,503) 100%
TOTAL TRANSFERS (156,706) (156,706) 100% ; (34,503) (31,625) 92% ; ; (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)
139,027
100,877
359,616
Net Transfers - In (Out)
(156,706)
(156,706)
(34,503)
(31,625)
(34,503)
TOTAL FUND BALANCE
$ 225,358
$ 521,447 231% ;
$ 228,205
$ 628,848 276% ;
$ 587,821 258% ;
$359,616,
A Projected Personnel based on
vacancy savings to date
�zES` Budget to Actuals Report
QL� oGy<
Annual County Fair - Fund 616
CY24 YTD May 31, 2024 (unaudited)
Fair 2024
F
Actuals to
2024
Fair 2023
Date
Projection
RESOURCES
Gate Receipts
$ 1,042,896
$ -
$ 780,000
Carnival
245,809
-
430,000
Commercial Exhibitors
436,160
-
430,000
Livestock Entry Fees
IN
1,940 1111
-
2,000
R/V Camping/Horse Stall Rental
31,449
-
18,500
Merchandise Sales
1,899 10�
-
2,500
Concessions and Catering
512,899
-
482,500
Fair Sponsorship
117,183
(13,098)
115,902
TOTAL FAIR REVENUES
$ 2,390,235
$ (13,098)
$ 2,261,402
OTHER RESOURCES z.
State Grant 53,167 - 53,167
Interest 19,504r, £ 11,236 25,236
Miscellaneous 114
TOTAL RESOURCES $ 2,463,020$ (1,863) $ 2,339,804
REQUIREMENTS "a,,1
Personnel 175,531 ,1 80,617 196,874
Materials & Services 2,124,162 122,223 2,458,227
TOTAL REQUIREMENTS $ 2,299,693 <Ni $ 202-840 $ 2,655,101
TRANSFERS
Transfer In - TRT 1%
G
75,000 S
31,250
75,000
Transfer Out - F&E Reserve
(170,608) i,
(45,625)
(109,500)
Transfer Out - Fair & Expo
TOTAL TRANSFERS
$ (95,608) $ (14,375)
$ (34,500)
Net Fair
$ 67,719 81 $
(219,078)
$ (349,797)
Beginning Fund Balance on Jan 1
$ 952,421>'vN; $
1,020,140
$ 1,020,140
tvti9
Ending Balance
�3
$ 1,020,140 $
«..
801,063
$ 670,343
Qy`�v(ES COG�< Budget to Actuals Report
Fair & Expo Capital Reserve - Fund 617
FY24 YTD May 31, 2024 (unaudited)
91.7%
Year Complete
Fiscal Year 2023 1
Fiscal Year 2024
RESOURCES
Budget Actuals % Budget
Actuals % Projection %
$ Variance
Interest on Investments
7,414 39,492 533% 64,800
85,567 132% 90,560 140%
25,760;
Miscellaneous
- - -
130,809 0 130,809
130,809,
Local Government Payments
- 277,777 -
- -
-
TOTAL RESOURCES
7,414 317,269 999% ; 64,800
216,375 334% 221,369 342% ;
156,569;
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Materials and Services
495,000
100,309
20% ;
343,555
266,290
78% ;
343,555 100% ;
Capital Outlay
375,000
383,000
102%
746,445
167,101
22%
746,445 100%
A
TOTAL REQUIREMENTS
870,000
483,310
56% ;
1,090,000
433,392
40%
1,090,000 100% ;
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Transfers In -TRT 1%
501,683
465,685
93% ;
462,119
423,599
92% ;
447,655 97% ;
(14,464);
Transfers In - Fair & Expo
416,437
416,438
100%
152,565
-
0% a
- 0%
(152,565);
Transfers In -Annual County Fair
231,706
231,706
100%
109,503
100,375
92%
109,503 100%
Transfers In - Fund 165
-
100,000
100,000 100%
100,000 100%
TOTAL TRANSFERS
1,149,827
1,113,829
97%
824,187
623,974
76%
657,158 80%
(167,029);
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Projection %
$ Variance
Beginning Fund Balance ;
1,299,942
1,809,440 139%;
2,592,838
2,757,229 106%; ;
2,757,229 106%;
164,391;
Resources over Requirements
(862,586)
(166,040)
(1,025,200)
(217,016)
(868,632)
156,569-
Net Transfers - In (Out)
1,149,827
1,113,829
824,187
623,974
657,158
(167,029)
TOTAL FUND BALANCE ;
$ 1,587,183
$ 2,757,229 174% ;
$ 2,391,825
$ 3,164,186 132% ;
$ 2,545,755 106% ;
$153,930:
A Capital Outlay appropriations are a placeholder should viable projects be recommended and approved for construction
o��01ES C0 Budget to Actuals Report
RV Park - Fund 618
FY24 YTD May 31, 2024 (unaudited) 91.7%
Year Complete
Fiscal Year 2023 Fiscal Year 2024
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
RV Park Fees < 31 Days
1
605,000
548,219
91%
500,000
423,244 85%
431,944 86%
(68,056):
RV Park Fees > 30 Days
13,000
10,249
79%
12,500
21,682 173%
21,682 173%
9,182!
I
Cancellation Fees
14,000
8,636
I
62%
7,000
I I
10,727 153%
I
10,827 155%
I
3,827:
I
Washer / Dryer
4,200
5,560
I
132%
5,000
I I
4,229 85%
1
4,979 100% _
(21):1
Miscellaneous I
3,750
2,907
78%
2,500
3,801 152%
4,161 166%
1,661!
Interest on Investments
552
2,764
501%
2,300
7,627 332%
7,534 328%
5,234!1
Vending Machines
1,750
1,492
85%
1,500
1,078 72%
1,298 87% _
(202)I
TOTAL RESOURCES
642,252
579,826
90% ;
530,800
472,388 89%
482,425 91% ;
(48,375);
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Personnel Services
111,153
82,265 74%
91,328
79,807
87%
90,296 99% 1,032,
Materials and Services
259,755
192,620 74%
303,173
190,204
63%
2115063 70% 92,110!I
Debt Service
223,273
223,272 100%
222,630
166,310
75%
222,630 100% -
TOTAL REQUIREMENTS ;
594,181
498,157 84% ;
617,131
436,322
71% ;
523,989 85% ; 93,142:
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
18,326 92%
20,000 100%
-
Transfer Out - RV Reserve
(261,566)
(261,566) 100%
(51,564)
(47,267) 92%
(51,564) 100%
-
TOTAL TRANSFERS
(81,566)
(81,566) 100% ;
128,436
131,059 102% ;
128,436 100% ;
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Projection %
$ Variance
Beginning Fund Balance
i
116,415
166,536 143%
93,115
166,640 179%
I
166,640 179%
73,525:
Resources over Requirements
48,071
81,669
(86,331)
.
36,067
(41,564)
44,767-
Net Transfers - In (Out)
(81,566)
(81,566)
128,436
131,059
128,436
1
I
i t
I
I
TOTAL FUND BALANCE ;
$ 82,920
$ 166,640 201% ;
$ 135,220
$ 333,766 247% ;
$ 253,512 187% ;
$118,292:
o`�VTESC'0& Budget to Actuals Report
RV Park Reserve - Fund 619 91 7��0
FY24 YTD May 31, 2024 (unaudited)
Year Complete
Fiscal Year 2023 Fiscal Year 2024
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
Interest on Investments 6,298 21,589 343% 34,300 41,413 121% 43,960 128% = 9,660:
TOTAL RESOURCES 6,298 21,589 343% ; 34,300 41,413 121% ; 43,960 128% ; 9,660;
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Materials and Services - - 100,000 18,610 19% 100,000 100%
Capital Outlay 100,000 5,532 6% 74,000 26,642 36% 74,000 100% A
TOTAL REQUIREMENTS 100,000 5,532 6% 174,000 45,252 26% 174,000 100% ;
TRANSFERS
Budget
Actuals %
Budget
Actuals
%
Projection % $ Variance
Transfer In - RV Park Ops
261,750
261,566 100%
51,564
47,267
92%
51,564 100%
TOTAL TRANSFERS
261,750
261,566 100% ;
51,564
47,267
92% ;
51,564 100% ;
FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance
Beginning Fund Balance 11172,718 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) (3,839) (130,040) 9,660-
Net Transfers - In (Out) 261,750 261,566 51,564 47,267 51,564
TOTAL FUND BALANCE $ 1,340,766 $ 1,469,559 110% ; $ 1,284,317 $ 1,512,987 118% ; ; $ 1,391,083 108% ; $106,766.
A Capital Outlay appropriations are a placeholder
1E5 `°G�{ Budget to Actuals Report
Risk Management - Fund 670
FY24 YTD May 31, 2024 (unaudited)
91.7%
Year Complete
Fiscal Year 2023 1
Fiscal Year 2024
RESOURCES
Budget
Actuals %
Budget
Actuals %
Projection %
$ Variance
Workers' Compensation
1,234,761
1,226,486 99%
1,111,585
1,061,859 96%
1,111,585 100%
General Liability
892,681
892,681 100%
935,832
857,846 92%
935,832 100%
Unemployment
430,179
344,950 80%
439,989
344,787 78%
439,989 100%
A
Property Damage
419,566
419,566 100%
418,028
383,192 92%
418,028 100%
Vehicle
248,764
248,764 100%
226,710
207,818 92% '
226,710 100%
Interest on Investments
49,346
148,514 301%
200,000
249,499 125%
263,480 132%
63,480:
Claims Reimbursement
25,000
6,476 26% a
20,000
399,903 999%
405,000 999%
385,000:
Skid Car Training
10,000
8,899 89%
10,000
45,426 454%
47,000 470%
37,000,
Process Fee- Events/ Parades
1,000
1,260 126%
2,000
1,540 77%
2,000 100% o
Miscellaneous
180
- 0%
200
2,700 999%
3,000 999%
2,800,
TOTAL RESOURCES
3,311,477
3,297,596 100% ;
3,364,344
3,554,570 106% ; ;
3,852,624 115% ,
488,280.
REQUIREMENTS
Workers' Compensation
General Liability
Insurance Administration
Vehicle
Property Damage
Unemployment
TOTAL REQUIREMENTS
Budget Actuals % Budget Actuals % Projection % $ Variance
1,580,000
1,493,702
95%
1,880,000
1,645,019
88%
3,000,000
i
470,875
16%
1,200,000
582,523
49%
607,558
602,676
a
99%
714,197
605,703
i
85%
200,000
194,089
97%
400,000
253,501
63%
300,248
�
99,913
33%
300,250
451,138
150%
200,000
54,473
s
27%
250,000
109,645
i
44%
5,887,806
2,915,728
50%
4,744,447
3,647,529
77% ;
TRANSFERS Budget Actuals % Budget Actuals %
Transfers Out - Claims - - - -
Reimbursement
Transfers Out - Vehicle (3,500) (3,500) 100% (3,500) (3,201) 91%
Replacement
Transfers Out - IT - - (32,000) - 0%
� o c
Transfers Out - IT Reserve - - (118,000) (118,000) 100%
TOTAL TRANSFERS (3,500) (3,500) 100% ; (153,500) (121,201) 79% ;
1,756,583
93%
123,417:
1,051,078
s
88%
148,922
713,650
�
100%
�
547!
389,015
97%
10,985:
475,003
158%
(174,753):
125,000
50%
125,000-
4,510,329
95%
234,118:
Projection % $ Variance
(399,903) 999% (399,903):
(3,500) 100%
(32,000) 100% B
e
(118,000) 100% B
(553,403) 361% ; (399,903);
FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance
Beginning Fund Balance
7,687,180
8,944,938 116% -
8,000,000
9,323,307 117%
9,323,307 117% 1,323,307-
Resources over Requirements
(2,576,329)
381,869
(1,380,103)
(92,959)
(657,705) 722,398:
Net Transfers - In (Out)
(3,500)
(3,500)
(153,500)
(121,201) o
(553,403) (399,903)!
TOTAL FUND BALANCE
$ 5,107,351
$ 9,323,307 183% ;
$ 6,466,397
$ 9,109,146 141% ; ;
$ 8,112,199 125% ; $1,645,802:
A Unemployment collected on first $25K of employee's salary in fiscal year
B Transfer out to IT to support cyber-security work
o�'�V1ES C-0&, Budget to Actuals Report
Health Benefits - Fund 675
FY24 YTD May 31, 2024 (unaudited)
91.7%
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
23,323,424
90%
26,140,505 101%
241,471 A
COIC Premiums
1,547,778
1,951,365 126%
1,963,363
1,814,926
92%
1,919,000 98% _
(44,363)! A
Employee Co -Pay
1,282,015
1,247,607 97%
1,247,416
1,278,362
102% -
1,379,000 111%
131,584. B
Retiree / COBRA Premiums
595,000
982,424 165%
1,019,288
740,522
73%
839,720 82%
(179,568)! A
Prescription Rebates
175,000
528,990 302%
280,000
382,550
137%
382,550 137%
102,550- C
Claims Reimbursement & Other
55,000
109,282 199%
124,944
317,060
254%
317,060 254%
192,116!
Interest on Investments
95,686
176,071 184% °
120,000
192,052 160% -
211,000 176% -
91,000
TOTAL RESOURCES
23,658,700
25,492,341 108% ;
30,654,045
28,048,896
92%
31,188,835 102% ;
534,790;
REQUIREMENTS
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Health Benefits
26,597,563
25,514,122 96%
26,697,663
23,298,096
87%
27,991,505 105%
(1,293,842) D
Deschutes On -Site Pharmacy
3,779,608
3,807,986 101%
4,287,997
3,965,666
92%
5,213,997 122%
(926,000); E
Deschutes On -Site Clinic
1,212,497
1,205,226 99%
1,415,279
1,126,811
80%
1,429,162 101%
(13,883); F
Wellness
179,549
161,200 90%
186,274
112,009
60%
186,274 100%
F
TOTAL REQUIREMENTS ;
31,769,217
30,688,534 97%
32,587,213
28,502,583
87%
34,820,938 107% ;
(2,233,725);
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Beginning Fund Balance
11,925,656
11,304,191 95%
5,742,743
6,107,998 106%
Resources over Requirements
(8,110,517)
(5,196,193)
(1,933,168)
(453,686)
Net Transfers - In (Out)
-
-
-
TOTAL FUND BALANCE ;
$ 3,815,139
$ 6,107,998 160%
$ 3,809.575
$ 5,654,311 148%
A Health Insurance costs were budgeted at an 11 % increase, but the actual increase is 29.35%
B The Employee Co -Pay rates increased on January 1, 2024
C Budget estimate is based on claims which are difficult to predict
D Projection reflects unanticipated large claims
E industry spike in quantity and cost of specific drug category. Amounts are paid 1 month in arrears
F Amounts are paid 1 month in arrears
Projection % $ Variance
6,107,998 106% 365,255�
(3,632,103) (1,698,935);
$ 2.475.895 65% ; ($1,333,680j
IES C,0 Budget to Actuals Report
911 - Fund 705 and 710
FY24 YTD May 31, 2024 (unaudited)
91.7%
Year Complete
Fiscal Year 2023
Fiscal Year 2024
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection
% $
Variance
Property Taxes - Current Yr
10,402,834
10,493,711
101%
10,932,000
10,989,230
101%
11,001,603
101%
69,603, A
Telephone User Tax
1,668,000
1,881,374
113%
1,827,530
1,467,581
80%
1,827,530
100%
; B
Interest on Investments
67,515
237,842
352%
312,321
422,926
135%
444,909
142%
132,588
Police RMS User Fees
237,221
244,437
103%
244,435
194,939
80%
244,435
100%
C
Contract Payments
153,292
167,764
109%
167,765
172,636
103% _
174,000
104%
6,235-
User Fee
140,445
146,863
105%
148,820
151,203
102% ,
154,000
103% -
5,180;
Data Network Reimbursement
120,874
158,228
131%
145,852
78,109
54%
145,852
100%
State Reimbursement
810,000
622,177
77%
93,000
97,500
105% -
97,500
105%
4,500- D
Property Taxes - Prior Yr
80,000
90,291
113%
90,000
99,896
111%
99,723
111%
9,721
Property Taxes - Jefferson Co.
39,497
38,104
96%
40,500
40,134
99%
40,500
100%
Miscellaneous
25,000
40,191
161% -
32,100
25,776
80%
32,100
100%
TOTAL RESOURCES
13,744,678
14,120,981
103% ;
14,034,323
13,739,929
98%
14,262,152
102% ;
227,829:
REQUIREMENTS
Budget
Actuals %
Budget
Actuals
%
Projection
%
$ Variance
Personnel Services
8,606,196
7,891,350 92%
9,032,045
7,740,448
86%
8,651,341
96%
380,704, E
Materials and Services
4,088,201
3,151,149 77%
4,250,715
3,115,277
73%
4,230,715
100%
20,000!
Capital Outlay
5,015,100
2,347,522 47%
1,831,000
1,334,278
73%
1,851,000
101%
(20,000)'
TOTAL REQUIREMENTS
17,709,497
13,390,020 76%
15,113,760
12,190,003
81% ;
14,733,056
97%
380,704:
TRANSFERS
Budget
Actuals %
Budget
Actuals
%
Projection
%
$ Variance
Transfers In
1,750,000
1,750,000 100%
1,950,000
-
0%
1,950,000
100%
Transfers Out
(1,809,900)
(1,809,900) 100%
(1,950,000)
-
0%
(1,950,000)
100%
TOTAL TRANSFERS
(59,900)
(59,900) 100%
FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance
Beginning Fund Balance
12,950,799
12,722,890 98% 13,202,343 13,393,950 101% 13,393,950 101%
191,607-
Resources over Requirements
(3,964,819)
730,961 (1,079,437) 1,549,926 (470,904)
608,533
Net Transfers - In (Out)
(59,900)
(59,900) - - -
TOTAL FUND BALANCE
$ 8,926,080
$ 13,393,950 150% ; $ 12,122,906 $ 14,943,876 123% ; $ 12,923,046 107% ;
$800,140;
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%
June 24, 2024
Dear Chief Johnson,
On behalf of everyone at Deschutes County, we are delighted to send our most sincere congratulations as you
retire from 43 years of fire service in the state of Oregon. During your years of service, you have touched
countless lives, and have created a legacy of achievements.
The Sisters -Camp Sherman Fire District has been a highly respected fire and EMS transport agency for decades
under your leadership. As Chief since 2012, you have been an important advocate for the welfare and resilience of
the Greater Sisters region, helping the community through some very challenging times, including the COVID-19
pandemic and a year of devastating wildfires.
We have been told that you "raised the bar" as chair of the Oregon Fire Chiefs Association Legislative Committee.
Your tireless and collaborative efforts to support Oregon communities throughout the state on a broad range of
topics related to wildfire and fire service will be appreciated for years to come. We are grateful that you
represented the Special Districts Association of Oregon on the State Executive Interoperability Council. Your work
on the OR -Alert committee helped to ensure that every county in the state of Oregon has access to receive alerts,
warnings and notifications, as well as send real-time hazard information to all cell phones in a geographic area.
The OR -Alert system will save property and lives because it enables citizens to make important decisions during
emergencies.
Deschutes 911 also benefited from your advocacy during the implementation of significant projects like a new
public safety radio system and a Computer -Aided Dispatch system replacement. Thank you for your years of
public service. All of Central Oregon has benefited from your dedication and hard work.
Congratulations on your retirement! We wish you all the best in the new chapter ahead of you.
Best regards,
Patti Adair Tony DeBone Phil Chang
Chair, Board of County Vice -Chair, Board of Board of County
Commissioners County Commissioners Commissioners
1300 NW Wall Street Bend, Oregon 97703
(541) 388-6572 board@deschutes.org @www.deschutes.org