2024-339-Minutes for Meeting October 21,2024 Recorded 12/9/2024v�ES C
OG2�
BOARD OF
COMMISSIONERS
1300 NW Wall Street, Bend, Oregon
(541) 388-6570
1:00 PM
Recorded in Deschutes County C+J2024-339
Steve Dennison, County Clerk
Commissioners' Journal 12/09/2024 10:47:43 AM
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BOCC MEETING MINUTES
MONDAY October 21, 2024
Allen Room
Live Streamed Video
Present were Commissioners Patti Adair and Tony DeBone. Also present were
County Administrator Nick Lelack; Deputy County Administrator Whitney Hale;
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/meetings.
CALL TO ORDER: Chair Adair called the meeting to order at 1:00 pm.
CITIZEN INPUT:
• Bend Mayor Melanie Kebler asked for collaboration to establish a Temporary Safe
Stay Area (TSSA) atJuniper Ridge, urging the Board to take action as the City is facing
a deadline to allocate the ARPA funds it plans to utilize for this purpose. Saying that
a legal foundation is needed for this work, she said the City is open to designating
"up to 170" acres for a TSSA instead of specifying a total area of 170 acres, and
stressed that the City requires a joint resolution to move forward on this.
Commissioner Adair expected that the Board will take this matter up at its meeting
this coming Wednesday.
BOCC MEETING OCTOBER 21, 2024 PAGE 1 OF 7
ACTION ITEMS:
1. Update from Neighborlmpact on Childcare Resources, Programming
and Funding
Karen Prow, Childcare Resources Director for Neighborlmpact, introduced an
update on the use of funding provided by the County for childcare resources and
programming. Prow first shared information on the Pathways Navigator Project,
saying this involves both recruitment and retention efforts.
Commissioner DeBone expressed his appreciation to Neighborlmpact for
coordinating and managing this investment, which was intended to add childcare
capacity across Deschutes County.
Prow spoke to the high cost of childcare in Central Oregon, saying that subsidies
can help but are hard to access for people at or above 200% of the federal poverty
level. At the same time, it's difficult for people to be able to afford to live in this
area on less than that.
Prow next provided an update on the Fast Track Program which works to place
new teacher candidates in programs, saying 51 new teachers have been minted
thus far. Each candidate benefits from 92 hours of training and one-on-one
coaching.
Noting that 13 new teacher candidates graduated in the first cohort of this
program, Commissioner Adair asked how many of them are still working in the
field. Prow responded that the program has a greater than 85% retention rate. In
response to Commissioner Adair, Prow said this program is currently funded by
Deschutes County.
Noting that Neighborlmpact received $8.2 million from the State for childcare
resources and programming, Commissioner Adair asked how those funds are
being used.
Hannah Kuehl, Associate Director of Grants Management for Neighborlmpact, said
of the $500,000 awarded from the County for the small center facilities project,
$295,000 has been spent and $180,000 is pending distribution of decided awards,
leaving $25,000 still available for awarding. Kuehl said this program has made 224
childcare slots available to parents.
Regarding the $8.2 million from the State to expand childcare availability and
create more childcare slots, Kuehl said this funding was provided for all of Central
Oregon, not just Deschutes County. Neighborlmpact has thus far expended
BOCC MEETING OCTOBER 21, 2024 PAGE 2 OF 7
$3,724,000, which has created 707 new childcare slots in Deschutes County and
950 total across Central Oregon. Individual grants range from $5,000 to $525,000,
and between ten and 16 children can be cared for in a home -based facility at a
lower cost than a commercial facility.
In response to Commissioner Adair, Kuehl said Warm Springs has two home -based
programs at this time.
Responding to Commissioner Adair, Kuehl said the deadline for spending the State
funding is 2026 or possibly 2027, if the program is extended.
Commissioner Adair asked to know how many childcare spots have been added in
Sisters. Kuehl said five so far, although 42 slots are in the process of being added.
Commissioner Adair noted that the OSU Cascades childcare facility was down to
two employees before closing due to insufficient staffing. She asked to know the
going wage for childcare workers these days. Prow said this averages about
$24.90/hour for entry level workers, but some facilities are paying closer to
$30/hour. She noted that the programs which pay lower see much more turnover.
2. Dark Skies / Project Direction
Tanya Saltzman, Senior Planner, presented a memo which outlined the history of
the Dark Skies project, which is being reactivated at the Board's direction. Saltzman
reviewed that in November of 2021, both the Board and the Planning Commission
expressed support for updating Chapter 15.10 of Deschutes County Code which
relates to outdoor lighting controls. Work since then has included panel
discussions and the consideration of educational outreach efforts.
Saltzman summarized the existing outdoor lighting regulations which were
adopted in 1994 and listed proposed updates to County Code to reduce light
pollution and preserve the ability of residents and visitors to view the night sky —
one example is requiring that all outdoor lighting be shielded so the light is
directed downward. Noting that a possible legislative approach raises concerns
about how to inspect and enforce violations, Saltzman said one option is to
develop an educational campaign about dark skies best practices. Suggested ways
to distribute such Information are via building permits and partnering with Visit
Central Oregon.
Saying that everyone appreciates dark skies, Commissioner DeBone encouraged
making this value a part of Central Oregon's culture. While he was leery of
requirements becoming an enforcement issue, he supported having the Planning
Commission review a proposed package of amendments and suggested a large-
BOCC MEETING OCTOBER 21, 2024 PAGE 3 OF 7
scale educational effort that would challenge the community with a shared
collaborative opportunity that poses the question "How Dark Can We Go?".
Commissioner Adair also supported educational efforts. Noting the presence of
coyotes and wolves near her residence, she wanted to be sure of her safety when
walking from her garage to her barn after dark.
County Administrator Nick Lelack read an email from Commissioner Chang into
the record wherein Commissioner Chang stated his support for updating the
County's Code related to Dark Skies, focusing on shielding of lighting and providing
appropriate exceptions to those requirements while seeking to minimize public
and private costs for implementation and enforcement.
Commissioner Chang added that regulations alone will not accomplish much, and
significant outreach and education efforts —and potentially incentives —will be
needed to motivate property owners to change their lighting. He encouraged
stepped -up education efforts in partnership with other organizations to effect
meaningful results.
Saltzman said at the Board's direction, staff will initiate a legislative process with
the Planning Commission as described and simultaneously begin work on an
educational campaign.
Commissioner DeBone said this subject came up at a recent COIC meeting, where
strong support was expressed for dark sky tourism. He viewed the Dark Skies
project as positive for everyone and said along with established best practices,
staff should be on the lookout for additional opportunities to further this effort.
Commissioner Adair said any legislation must allow people who own livestock to
have lighting to guard against predators.
3. Treasury Report for September 2024
Bill Kuhn, County Treasurer, presented the Treasury Report for September 2024.
4. Finance Report for September 2024
Robert Tintle, Chief Financial Officer, presented the Finance Report for September
2024.
Commissioner DeBone expected that Transient Room Tax revenues will be flat this
year, but said Deschutes County is still growing in population. He said the cost of
doing business is likely rising faster than the tax base is growing.
BOCC MEETING OCTOBER 21, 2024 PAGE 4 OF 7
The subject of vacant positions was discussed, with Commissioner DeBone noting
that the vacancy rate in 9-1-1 appears to be more stable than previously.
Commissioner Adair pointed out that the Sheriff's Office still has more than 40 FTE
vacancies.
Commissioner Adair questioned the $1.65 million entry adjustment for jail staffing.
Tintle explained this was a forecasting entry made by DCSO, which Finance will
appropriately edit to show across various line items including patrol.
Turning to the Health Benefits Fund, Tintle said employee premium cost shares
have changed incrementally over the years from $35 to $90, which was charged
beginning in 2014 until the most recent increase this year.
Commissioner Adair asked if people who are on Humira are being made to switch
to the bio-identical prescription, which is much less expensive. Deputy County
Administrator Hale confirmed that Human Resources is encouraging this
transition. Commissioner Adair asked to know the expected fiscal impact of these
switches from this point Forward.
Tintle estimated that 90% of those on Humira will transition to the bio-identical
prescription. Reminding that the health care plan year is a calendar year as
contrasted with the County's fiscal year, which starts on July 1 st, he said Finance is
projecting a 12% increase in health care costs for 2026 and 2027.
S. La Pine Park & Rec Board Recruitment Update
Whitney Hale, Deputy County Administrator, reminded that the Board will conduct
interviews this Wednesday for the La Pine Parks & Recreation District Board
following the resignation of all LPPRD Board members. Hale reported that 16
people have applied.
The Board was in consensus to interview all persons who applied.
Commissioner DeBone shared that he was provided keys to the building and the
procedures for opening it.
Commissioner DeBone noted that the persons appointed to the LPPRD by the
Board may or may not run for election to the LPPRD next May.
BOCC MEETING OCTOBER 21, 2024 PAGE 5 OF 7
OTHER ITEMS:
• County Administrator Nick Lelack introduced the subject of the proposed
resolution to establish a Temporary Safe Stay Area at Juniper Ridge in cooperation
with the City of Bend. The Commissioners concurred to add this proposal to the
agenda for its meeting this coming Wednesday.
• County Administrator Lelack asked if the Board is interested to sponsor the
upcoming St. Charles gala event in February, or sponsor a table. County Treasurer
Bill Kuhn said if the Board is willing to half -sponsor a table, I will sponsor the other
half. Each full table sponsorship is $1,250.
• Commissioner Adair shared her preference to purchase an individual ticket.
Following discussion, the Board was supportive of sponsoring part of the cost of a
table at this event, which is a fundraiser for St. Charles, with Commissioner Adair
offering to personally contribute $250 towards the cost of this sponsorship.
• Commissioner DeBone reported on a Fair Association meeting last Thursday.
• Commissioner DeBone shared that he met with Governor Kotek on Friday along
with other commissioners from counties in eastern Oregon, saying he brought up
the potential collaboration with the City of Bend to establish a Temporary Safe Stay
Area at Juniper Ridge.
• Commissioner DeBone shared information on the Redmond Airport Committee
meeting which featured an update on the development plan for the airport's
proposed expansion.
• Commissioner Adair reported on last Fridays Behavioral Health Advisory Board
meeting, sharing that Jackson House has indicated it is available for two projects —
the 16-bed Secure Residential Treatment Facility in Redmond as well as another,
separate one for youth.
• Commissioner Adair shared that she received a call from someone who claimed that
local service providers will not sign on for a project between the County and
Redmond which involves offering services to homeless persons on County -owned
land and said it's possible that Cascadia Clusters out of Portland may be interested.
• Commissioner Adair announced that the Sisters Rodeo Circuit Finals event has
already sold out for Saturday next summer.
EXECUTIVE SESSION:
At 2:55 pm, the Board entered executive session under ORS 192.660 (2) (d) Labor
Negotiations.
At 3:40 pm, the executive session concluded and the public was invited to return to the
room. The Board then directed staff to proceed as discussed during the executive session.
BOCC MEETING OCTOBER 21, 2024 PAGE 6 OF 7
ADJOURN:
Being no further items to come before the Board, the meeting was adjourned at 3:41 pm.
DATED this I day of
Commissioners.
2024 for the Deschutes County Board of
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PATTI ADAIR, CHAIR
ATTEST: ���i!�`
ANTHONY DEBONE, VICE CHAIR
V T
RECORDING SECRETARY
PHIL CHANG, COMMISSIONER
BOCC MEETING OCTOBER 21, 2024 PAGE 7 OF 7
I E S C()G
�-A BOARD OF
COMMISSIONERS
BOARD OF COUNTY COMMISSIONERS MEETING
1:00 PM, MONDAY, OCTOBER 21, 2024
Allen Room - Deschutes Services Building - 1300 NW Wall Street - Bend
(541) 388-6570 1 www.deschutes.org
MEETING FORMAT: In accordance with Oregon state law, this meeting is open to the public and
can be accessed and attended in person or remotely, with the exception of any executive session.
Members of the public may view the meeting in real time via YouTube using this link:
http://bit.ly/3mminzy. To attend the meeting virtually via Zoom, see below.
Citizen Input: The public may comment on any topic that is not on the current agenda.
Alternatively, comments may be submitted on any topic at any time by emailing
citizeninput@deschutes.org or leaving a voice message at 541-385-1734.
When in -person comment from the public is allowed at the meeting, public comment will also be
allowed via computer, phone or other virtual means.
Zoom Meeting Information: This meeting may be accessed via Zoom using a phone or computer.
To join the meeting via Zoom from a computer, use this link: http://bit.ly/3h3ogdD.
® To join by phone, call 253-215-8782 and enter webinar ID # 899 4635 9970 followed by the
passcode 013510.
• If joining by a browser, use the raise hand icon to indicate you would like to provide public
comment, if and when allowed. If using a phone, press *9 to indicate you would like to speak and
*6 to unmute yourself when you are called on.
• When it is your turn to provide testimony, you will be promoted from an attendee to a panelist.
You may experience a brief pause as your meeting status changes. Once you have joined as a
panelist, you will be able to turn on your camera, if you would like to.
Deschutes County encourages persons with disabilities to participate in all
programs and activities. This event/location is accessible to people with disabilities.
If you need accommodations to make participation possible, call (541) 388-6572 or
email brenda.fritsvold@deschutes.org.
Time estimates: The times listed on agenda items are estimates only. Generally, items will be heard in
sequential order and items, including public hearings, may be heard before or after their listed times.
CALL TO ORDER
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
1:00 PM Update from Neighborlmpact on Child Care Resources, Programming and
Funding
2. 1:25 PM Dark Skies / Project Direction
3. 1:40 PM Treasury Report for September 2024
4. 2:00 PM Finance Report for September 2024
5. 2:20 PM La Pine Park & Rec Board Recruitment Update
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.
6. Executive Session under ORS 192.660 (2) (d) Labor Negotiations
ADJOURN
October 21, 2024 BOARD OF COUNTY COMMISSIONERS MEETING Page 2 of 2
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MEETING DATE: October 21, 2024
SUBJECT: Update from Neighborlmpact on Child Care Resources, Programming and
Funding
RECOMMENDED MOTION:
None —information only.
BACKGROUND AND POLICY IMPLICATIONS:
In 2021 and 2023, the Board of Commissioners approved ARPA grant awards to
Neighborlmpact for child care resources and programming. The awards were made as
follows:
Child Care Sustainability Pathway Program — $384,000
($284,000 approved on 10/20/21 and another $100,000 approved on 8/23/23);
Small Center Various — $500,000 awarded on 10/20/21; and
FastTrack Program — $1,460,000
($1,060,000 approved on 10/20/21 and another $400,000 approved on 8/23/23).
In addition, Neighborlmpact received $8,228,100 from the State (HB 5202) to fund new
locations for and expansion of child care businesses in the Central Oregon Tri-County area.
Neighborlmpact will provide the Board an update on the use of these funds.
BUDGET IMPACTS:
None
ATTENDANCE:
Karen Prow, Neighborlmpact Child Care Resources Director
Denise Hudson, Neighborlmpact Provider/Training Specialist
Hannah Kuehl, Neighborlmpact Associate Director of Grants Management
SMALL CENTER
FACILITIES FUND
PROGRESS
Total Funds Allocated
Total Grant Amount: $500,000
Total Expenditures to Date: $295,000
Funds Pending: $180,000
Impact on Child Care Capacity
Total Child Care Slots Created: 224
• Bend: 151
• Redmond:45
• Sisters:5
• La Pine: 23
Anticipated Child Care Slots: 145
• Bend:79
• Redmond:38
• La Pine: 6
• Terrebonne:2
Bright Adventures Preschool, LLC
City
Redmond
Address
119 SW 7" St
Pre Project Licensed Capacity
16
Scope of Work: Increased Capacity
18
Total Licensed Capacity
34
Approved Budget
$40,000
Project Summary
Bright Adventures Preschool increased their capacity by
changing the Type of Care from a Certified Family Child Care to
a Certified Center. Bright Adventures Preschool opened the
Center in October of 2022. Jessica incurred staffing costs
associated with this increase as she hired five more employees.
"Receiving this grant marks a monumental milestone for our program, unlocking a wave of
opportunities to elevate and revitalize key aspects that have long been dormant due to inadequate
funding. Through this generous support, we have been able to address crucial areas that will
undoubtedly enhance the overall quality of our program. First and foremost, we have diligently
allocated resources to elevate the compensation of our dedicated educators, recognizing their
unwavering commitment with well -deserved salary increases -a long overdue recognition for their
tireless efforts. Many of our teachers have persevered without a raise since our expansion, making
this adjustment all the more impactful and meaningful. Additionally, the acquisition of a commercial -
grade dishwasher stands as a pivotal enhancement, enabling us to efficiently cater to the needs of our
esteemed Baby Promise program. This essential addition not only streamlines our operations but also
underscores our unwavering dedication to providing top-notch services and facilities for our families.
Moreover, out commitment to creating a stimulating and safe learning environment for our young
learners extends to the procurement of new toys, injecting a sense of joy and excitement into their
daily experiences. Furthermore, we have exciting plans underway to replace the worn carpet in our
twos class, fostering a fresh and inviting space that fosters growth and exploration. In addition, we are
able to utilize the remaining funds to break ground for a new playground. By affording the opportunity
to tear down our storage space and creating a larger area for our children, we are set to embark on an
exciting venture that will further enrich the educational and recreational experiences for our students.
This new playground will serve as a vibrant hub of activity, sparking creativity, and fostering physical
development in a dynamic outdoor setting. This grant has ignited a transformative journey for our
program, propelling us towards a future brimming with possibility and promise. We wholeheartedly
embrace the opportunity to innovate, grow, and enrich the lives of those we serve, all thanks to the
invaluable support of this grant."- Jessica Coatney, Owner of Bright Adventures Preschool
The Stepping Stone Preschool
Redmond
City
Address
3055 SW 28" Ct.
Pre -Expansion Licensed Capacity
15
Scope of Work: Increased Capacity
1
Total Licensed Capacity
16
Approved Budget
$5,000
Project Summary
Stepping Stone Preschool opened in May of 2018. By 2023, they
increased their licensed capacity from 15 to 16 by adding a
second bathroom in their child care program. Per licensing
regulations (OAR 414-350-0140 2a), Certified Family Child Care
homes "must have a second flush toilet someone in the facility
if; there are more than 15 children in care." By adding the
second toilet, Stepping Stone Preschool was able to successfully
increase her capacity from 15 to 16.
Active Learning Academy
Bend
City
Address
2535 NE Studio Rd
Pre -Expansion Licensed Capacity
70
Scope of Work: Increased Capacity
20
Total Licensed Capacity
90
Approved Budget
$40,000
Project Summary
Jennifer Gordon opened her doors in January of 2022. By
adding 2 additional classrooms and updating flooring and
handwashing sinks in classrooms, she increased to 90.
City
• ®e
Bend
Address
702 NE Norton Ave
Pre -Licensed Capacity
0
Scope of Work: Increased Capacity
49
Total Licensed Capacity
49
Approved Budget
$40,000
Project Summary
Jennifer opened a second location with a total capacity of 49
child care slots 09/13/2022. They completed their renovations,
4 classrooms, in September of 2022.
City
® e
Bend
Address
2525 NE Studio Rd
7
Pre -Licensed Capacity
0
Scope of Work: Increased Capacity
49
Total Licensed Capacity
49
Approved Budget
$40,000
Project Summary
Jennifer opened her third location with a total licensed capacity
of 49. Expenses incurred included staffing costs, materials, and
renovations. They have been licensed as of 09/16/2023.
Active Learning Academy expanded their original location at 2535 NE Studio Rd in Bend. The program
opened in January of 2022. In 2024, they expanded by 20 child care slots by adding two additional
classrooms and handwashing sinks to classrooms with the use of their funding. Additionally, they
upgraded all bathrooms and flooring. They increased to a total licensed capacity of 90. Active Learning
Academy continued to expand by opening to new program locations at the end of 2022. One program
opened at 702 NE Norton Ave and another at 2525 NE Studio Rd in Bend. Both were licensed as
certified centers with a licensed capacity of 49 at each location. Active Learning Academy benefitted
through reimbursement of staffing costs at both locations.
Mountain Montessori
City
Sisters
Address
104 E Adams Ave
Pre -Expansion Licensed Capacity
25
Scope of Work: Increased Capacity
5
Total Licensed Capacity
30
Approved Budget
$20,000
Project Summary
Mountain Montessori opened in Sisters in August 2015. The
expansion project was completed in December 2023 by
increasing square footage of the facility using an old storage
room, transformed into a reading room. New staffing was also
required to meet teacher/ratio requirements.
Mountain Montessori successfully completed their expansion project in December 2023. They
transformed an old storage room into a dedicated reading room, allowing them to increase their
facilities square footage and enhanced the learning environment for their students. The project
enriched their space and allowed them to add new staff members to meet teacher -to -student ratio
requirements, ensuring each child receives individualized attention. They are grateful to expand care
to their community that benefits from increased quality child care.
The Nanny Studio
City
Bend
Address
1213 NE 8th Street
7
Pre -Expansion Licensed Capacity
10
Scope of Work: Increased Capacity
6
Total Licensed Capacity
16
Approved Budget
$10,000
Project Summary
The Nanny Studio opened in February 2021 with a total licensed
capacity of 10 as a Certified Family Child Care program. The
expansion project required up -front funds to transform her
basement into the new child care space, increase her square
footage to accommodate more children.
The Nanny Studio recently expanded through transforming the basement of their program into new
classrooms. Their commitment to providing quality care for the youngest community members
through focusing on infants and toddlers. Their project has significantly increased their square footage
allowing them to accommodate more children. The Nanny Studio employes certifies staff and
maintain low rations to ensure that each child receives the attention they deserve. Their goal was to
support the workforce by creating additional space for children and providing parents with quality
care to make a positive impact on our communities.
Little Seba's Preschool LLC
City
Bend
Address
1535 NE Meister PI
Pre -Expansion Licensed Capacity
10
Scope of Work: Increased Capacity
6
Total Licensed Capacity
16
Approved Budget
$10,000
Project Summary
Little Seba's Preschool opened as a Registered Family Child Care
licensed program in 2023. To expand their capacity, they
changed their license type to a Certified Family Child Care
program. Fencing was required to meet licensing requirements.
New staff, supplies, and materials were required to care for 16
children.
Little Seba's Preschool successfully expanded its licensed capacity by becoming a Certified Family Child
Care Home. To support this growth, they have hired an additional lead teacher, enabling them to
maintain low student -to -teacher ratios that facilitate personalized care for each child. This expansion
created additional slots for infants, toddlers, and preschool -aged children. Thanks to grant funding,
their program has grown and upheld its commitment to providing individualized, high -quality care for
every unique child in the community.
Village Childcare LLC
Redmond
City
Address
2480 SW 37"
Pre -Expansion Licensed Capacity
10
Scope of Work: Increased Capacity
6
Total Licensed Capacity
16
Approved Budget
$10,000
Project Summary
Village Childcare LLC has been operating with a Registered
Family Child Care license since. To expand license capacity to 16
they were required to change their license type to Certified
Family Child Care. Meeting licensing requirements for this
change included new fencing and updates to outdoor
playground.
Village Childcare opened as a Registered Family Child Care Home in February 2023. By July of 2024,
Village Childcare expanded their licensed capacity to 16 by becoming a Certified Family Child Care. The
program strives to offer high quality services that nurture children's development by providing care to
meet individual needs. Caregiver -to -child rations are 1 to 8 allowing for individualized attention to
each child in care. Village Childcare is excited to expand their quality services to the community with
the support of the grant and offering play -based methods that encourage each child's unique journey
that lays the foundation for their future.
Sweet Pea Learning Center
La Pine
City
Address
16530 1" St
Pre -Expansion Licensed Capacity
0
Scope of Work: Increased Capacity
23
Total Licensed Capacity
23
Approved Budget
$40,000
Project Summary
Sweet Pea Learning Center has opened a new center in La Pine.
To open their doors, they had to secure a building, purchase
new supplies and materials, hire new staffing, and to meet all
licensing requirements.
"Without the Small Center grant, Sweet Pea Learning Center La Pine would not exist! As a mom, high -
quality, safe childcare, is the most important thing for our children. Early intervention can change the
lives of our youth. We are so excited, that in partnership with the Small Center's grant, we get to have
a positive and life-long impact on the lives of our smallest people in Deschutes County. The grant has
made it possible to bring high -quality childcare over the mountain from the valley, and give 23 more
childcare slots to a desolate childcare place. We are so excited for the work to be done in our
community!"
Vet Cadets Childcare
City
Bend
Address
62889 NE Oxford Ct
Pre -Expansion Licensed Capacity
0
Scope of Work: Increased Capacity
21
Total Licensed Capacity
21
Approved Budget
$40,000
Project Summary
Vet Cadets Childcare is a new center in Bend. They opened their
doors in February of 2024. Start up costs included all new
supplies, materials, furnishing, and hiring new staff.
Vet Cadets Childcare unique model is a first of its kind center which operates inside a veterinary
emergency and specialty hospital. Since opening their doors in February 2024, Vet Cadets Childcare in
Bend has been dedicated to supporting the community by providing discounted child care services for
the employees of Veterinary Referral Center of Central Oregon, as well as local families with infants,
toddlers, and preschoolers. Funding is instrumental in growth, enhancement of the environments, and
hiring skilled staff dedicated to creating a nurturing environment.
D 'a
City
• e• o 0
Bend
Address
2265 Shevlin Park Rd
Pre -Expansion Licensed Capacity
0
Scope of Work: Increased Capacity
57
Total Proposed Licensed Capacity
57
Approved Budget
$40,000
Project Summary
Revillage is opening a third location in Bend to expand child
care services to the community. They project they will open
September 2024. The center is opening multiple classrooms and
will allow care for ages 6 weeks to preschool -aged.
Revillage proudly opened their third location in Bend, expanding their commitment to providing
affordable, accessible, and equitable child care to the community. Their unique co-op model allows
families to contribute to the care of children by volunteering once a week in exchange for receiving
affordable, full-time child care the rest of the week. This innovative approach not only fosters a sense
of community among families but helps maintain low cost child care. Revillage thrives from donations
and grant funding, reducing barriers to care and ensuring that services remain affordable and
equitable for all families regardless of income, race, language, orientation, identity, culture, and
background. Revillage has been able to expand child care to the community for ages 6 weeks to 5
years of age. They are grateful for support that enables them to make a meaningful impact in the lives
of families in our community.
Sunshine Academy
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City
Bend
Address
2891 NE Connors Ave
Pre -Expansion Licensed Capacity
84
Scope of Work: Increased Capacity
106
Total Proposed Licensed Capacity
106
Approved Budget
$40,000
Project Summary
Sunshine Academy was approved through licensing to expand
their capacity to 106. They created multiple new classrooms
that would add square footage for additional children. They
installed a gate to close off an open area upstairs to create a
new classroom space for preschool and created three new
infant and toddler classrooms to increase their capacity.
Sunshine Academy opened their doors in October 2023. They are thrilled to have successfully
increased their capacity to 106 children by adding new classrooms designed specifically for infants,
toddlers, and preschoolers. Their commitment to providing stimulating and enriching educational
programs ensures that every child is encouraged to grow and develop into the best version of
themselves. Funding has been invaluable in supporting their expansion. It has allowed Sunshine
Academy to hire the necessary staff to maintain their high standards of care and to create engaging
learning environments that foster curiosity and creativity. Sunshine Academy is excited to continue to
offer nurturing environments and are grateful for resources that allow them to make a positive impact
in the community.
Creative Acres Childcare
City
Terrebonne
Address
11815
Pre -Expansion Licensed Capacity
10
Scope of Work: Increased Capacity
2
Total Licensed Capacity
12
Approved Budget
$ 10,000
Project Summary
Creative Acres Childcare is expanding their licensed capacity by
changing their license from a Register Child Care Home to a
Certified Child Care Home. They are seeking funding to support
their growth and costs of materials and supplies.
Creative Acres Childcare opened their doors in September of 2012. In 2024, the program expanding its
licensed capacity by transition to a Certified Family Child Care Home. They provide full-time, year-
round care for infants, toddlers, and preschoolers in the underserved rural community of Terrebonne,
Oregon. They are committed to enhancing their program and facility to further improve the quality
environment and care provided.
Growing Giraffes Preschool LLC
City
Redmond
Address
2760 NW 7t' St
Pre -Expansion Licensed Capacity
39
Scope of Work: Increased Capacity
38
Total Licensed Capacity
77
Approved Budget
$40,000
Project Summary
Growing Giraffes Preschool is expanding by adding classrooms
for infants, toddlers, and preschoolers. They physically
expanded by acquiring the front half Suite of their building. The
expansion required purchasing additional materials, supplies,
and increasing staffing.
Growing Giraffes Preschool is thrilled to be a recipient of the Small Center Facilities Fund, enabling
them to expand their capacity to serve 77 children. The support will allow them to expand while the
continue to enhance their quality through the Quality Improvement Recognition and Improvement
System, ensuring they provide the highest quality care to the community.
They recognize the critical need for infant and toddler care and are excited to expand their services to
meet this demand. Further, the expansion allows them to create more flexible scheduling options for
preschoolers. They are committed to accommodating needs and making quality care accessible in the
commun
Neighborlmpact
Ghilcl Cam Resources
Summary of Workforce Fast Track Project
October 21,2024
As a result of funding received from Deschutes County, Neighborlmpact Child Care Resources developed
the Fast Track New Teacher Candidate training program to provide qualified teachers in compliance with
Early Learning Division's licensing requirements. We provide ongoing professional development,
coaching for all new teachers, and scholarships to cover tuition costs for continuing education.
Workforce Fast Track Project was developed in January 2022 and the first cohort began May 2022. 51
new teachers have joined the workforce in Deschutes County through Fast Track. We are currently
working with our 5ch cohort.
Cohort One May 2022-August 2022
13 new Teachers
• Recruited 16 Teacher Candidates in 9 placement sites.
• Each candidates received 60 hours of training in child development, classroom environments and
curriculum, understanding guiding behaviors, health and safety, special needs, ethics,
communication, and diversity.
• Each candidate received ongoing coaching to implement skills learned in training.
• 13 Teacher Candidates graduated from the program and became teacher qualified and 3 Teacher
Candidates have continued to Cohort Two to finish and become teacher qualified.
Cohort Two October 2022- April 2023
18 new Teachers
• Recruited 15 Teacher Candidates in 8 placement sites.
• Each candidate received 78 hours of training in child development, classroom environments and
curriculum, understanding guiding behaviors, health and safety, special needs, ethics,
communication, trauma -informed care, prevention of suspension/expulsion and diversity.
• Each teacher candidate received ongoing coaching to implement skills learned in training.
• Each teacher candidate received up to 5 hours of Mental Health coaching.
• Each placement site leader received 8 hours of supervision training and 20 hours of coaching.
• 18 Teacher Candidates graduated from the program and became teacher qualified.
Cohort Three May 2023- October 2023
10 new Teachers
• Recruited 12 Teacher Candidates in 9 placement sites.
• Each candidate received 78 hours of training in child development, classroom environments and
curriculum, understanding guiding behaviors, health and safety, special needs, ethics,
communication, trauma -informed care, prevention of suspension/expulsion and diversity.
• Each candidate received the hours needed for a Step 6 on the Oregon Registry
• Each teacher candidate received ongoing coaching to implement skills learned in training.
• Each teacher candidate received up to 5 hours of Mental Health coaching.
• Each placement site leader received 8 hours of supervision training and 20 hours of coaching.
10 Teacher Candidates graduated from the program and became teacher qualified.
We coordinated with COCC to allow 7 college credits for prior learning to the teacher candidates
that want to continue their education.
Each candidate received coaching on continuing their education.
Cohort Four January 2024-July 2024
10 new Teachers
• Recruited 13 Teacher Candidates in 10 placement sites.
• Each candidate is receiving 90 hours of training in child development, classroom environments
and curriculum, understanding guiding behaviors, health and safety, special needs, ethics,
communication, trauma -informed care, prevention of suspension/expulsion and diversity.
• Each candidate receiving the hours needed for a Step 6 on the Oregon Registry.
• Each teacher candidate receiving ongoing coaching to implement skills learned in training.
• Each teacher candidate receiving 8 hours of Roots of Resilience training and coaching.
• Each placement site leader receiving 8 hours of supervision training and 20 hours of coaching.
• We are coordinating with COCC to allow 7 college credits for prior learning to the teacher
candidates that want to continue their education.
• Each candidate receiving coaching on continuing their education.
Cohort Five November 2024-May 2025
• Currently recruiting- Sent application out to 31 placement sites
• Each candidate is receiving 90 hours of training in child development, classroom environments
and curriculum, understanding guiding behaviors, health and safety, special needs, ethics,
communication, trauma -informed care, prevention of suspension/expulsion and diversity.
• Each candidate receiving the hours needed for a Step 6 on the Oregon Registry.
• Each teacher candidate receiving ongoing coaching to implement skills learned in training.
• Each teacher candidate receiving 8 hours of Roots of Resilience training and coaching.
Each placement site leader receiving 8 hours of supervision training and 20 hours of coaching.
• We are coordinating with COCC to allow 7 college credits for prior learning to the teacher
candidates that want to continue their education.
• Each candidate receiving coaching on continuing their education.
Cohort Six August 2025-March 2026
Cohort Seven April 2026- October 2026
Response from the field
"This program has provided us with a solid foundation of knowledge across all core categories,
as well as practice -based coaching to ensure we have applied what we learned in practice. "
Tammy Rundle, Growing Tree Owner/Director
"I have prepared this letter to discuss pursuing my Teacher Candidate through Fast Track. So
that I can continue learning and fulfill my responsibilities at Growing Tree Children s Centel:
I've chosen to attend the Fast Track program because at this juncture in my life will enhance my
ability to drive successful results. Fast track has helped me boost my confidence and grow
professionally on educating young minds. The classes are super informative, and you learn new
things every time. Set new goals and practice them in class. coaches are extremely supportive; I
am glad I am currently enrolled in this program. I would highly recommend it. " — Yessenia
Which Compenent of WFFT that Participants Found Most
Helpful
r Coaching m Training Professional Development Planning
Themes from Participant Responses to How Educators Have Grown Since WFFT
Emotional Intelligence & Self -Management — Many responses emphasized the development of
emotional management tools, both personally and relationally to children. This includes
becoming more patient, confident and self -aware.
Professional Growth & Enhanced Teaching Practices — Participants frequently mention gaining
knowledge and skills necessary for effective teaching practices. Including child development,
acknowledging needs of children, creating meaningful relationships and classroom
management techniques.
Networking & Community Support — The importance of professional networking is highlighted,
with several responses noting how connected formed during training have boosted confidence
and provided ongoing support.
Career Advancement & Opportunities — Many individuals discuss changes advances in the
careers such as becoming program managers and lead teachers.
Goal Setting & Initiative —There is a focus on personal growth through setting goals, pursuing
leadership opportunities, and taking initiative in their professional development
Neighborlmpact
Pathways
Navigator
PROGRESS
October 2024
Total Reached Through
Recruitment
165
Total Impacted through
Pathways Resources
126 new or retained
• Bend:65
• Redmond:52
• Sisters:5
• La Pine: 4
Marketing Campaign Example
https://www.neighborimpact.org/child-care-provider-
pathway-navigator/
vT E S _C0G2-A
MEETING DATE: October 21, 2024
SUBJECT: Dark Skies / Project Direction
RECOMMENDED MOTION:
None —information only.
BACKGROUND AND POLICY IMPLICATIONS:
At the Board's direction, staff is re -initiating the Dark Skies initiative after a pause due to
capacity constraints and staffing changes in the Long Range Planning Division. The attached
memorandum will reorient the Board and the public to the project and provide options for
moving forward, which includes 1) legislative updates, and 2) public education efforts.
BUDGET IMPACTS:
None
ATTENDANCE:
Tanya Saltzman, AICP, Senior Planner
Will Groves, Planning Manager
►LTi14IT, I .1-1►1 illIVA
TO: Deschutes County Board of Commissioners
FROM: Tanya Saltzman, AICP, Senior Planner
Will Groves, Planning Manager
DATE: October 16, 2024
SUBJECT: Dark Skies / Project Direction
i. INTRODUCTION
At Board direction, staff is re -initiating the Dark Skies initiative after a pause due to capacity constraints
and staffing changes in the Long Range Planning Division. This memorandum will reorient the Board of
County Commissioners (Board) and the public to the project and provide options for moving forward,
which includes 1) legislative updates, and 2) public education efforts.
Staff last presented to the Board on this topic in January 2023, at which time the Board directed staff to
convene an additional panel, which occurred in April 2023. Subsequently, due to staffing changes and
capacity limitations, the project was temporarily paused. Given the amount of time that has passed since
that last update, this memo will present some of the background that was shared with the Board in 2023
and offer options for next steps.
As described in detail below, staff seeks Board feedback on potential approaches to legislative
amendments and education outreach efforts.
II. COORDINATION EFFORTS TO DATE
Since November 2021, both the Board and Planning Commission have expressed support for updating
DCC Chapter 15.10, Outdoor Lighting Control. In February 2022, the Planning Commission convened an
8-person panel reflecting varying perspectives related to dark skies and outdoor lighting. The panel
discussed the importance of dark sky best practices and the increase of light pollution in the region from
approximately 2012-2020. Later in February, the Planning Commission made a motion to the Board to:
1. Update DCC Chapter 15.10; and
2. Explore an educational campaign related to dark skies best practices.
In April 2022, the Board directed staff to pursue dark skies best practices and potential goals and policies
as part of the Deschutes County 2040 Comprehensive Plan Update process. In October, during a
Community Development Department FY 2022-23 Planning Division Work Plan Update, the Board
expressed support for revisiting DCC Chapter 15.10 as a standalone work item, emphasizing educational
outreach efforts rather than code enforcement responses.
Staff convened a second panel discussion in April 2023 to further explore such issues. Panelists included:
• Bill Kowalik, Oregon Chapter of International Dark -Sky Association (Chairperson)
• Bob Grossfeld - Astronomer
• Kristine McConnell -Visit Central Oregon
• Morgan Greenwood - Central Oregon Builders Association
• Dan Smith - Deschutes County Code Enforcement
• Matt Cyrus - Farmer/rancher
• Rima Givot - Science educator
Notable points that were raised by individuals (but not necessarily group consensus) in this panel
included:
• Code update should include a revised purpose statement
• Exception from shielding for lights on timers should be eliminated
• Dark skies initiative is a great example of a diverse economic driver that aligns with natural
resource values, destination values, etc. associated with the types of visitors that come to Central
Oregon
• Full cutoff fixtures and prevention of light trespass are already measures that the building
community is supportive of, but they would likely not be supportive of additional inspection fees
• Timers are often subject of complaints - while they are on a timed window, they can be triggered
multiple times each night, which creates more or less continuous lighting.
• HOA-controlled standards in Aspen Lakes Resort have very strict light trespass/fixture design
provisions. They have a design review committee and perform inspections themselves as an HOA
• Brightness and color temperature and timing are all very important factors
• If all lighting is required to be shielded, it could aid with enforcement
Most recently, Deschutes 2040, the County's newly adopted Comprehensive Plan, reiterated the
importance of dark skies in Policy 5.10.2:
Policy 5.10.2: Implement a dark skies educational and or incentive program and periodically
update the Dark Skies ordinance to reduce the impacts of light pollution and reduce lighting
impacts on adjacent properties.
III. EXISTING REGULATIONS
DCC Chapter 15.10, Outdoor Lighting Control was adopted in 1994. Presently, the code requires:
All private and commercial outdoor lighting fixtures installed after August 10, 1994 utilizing a 110-
-2-
watt or brighter incandescent bulb located in the unincorporated areas must be shielded by
design or modification that directs light downward, and must limit direct line -of -sight of the
fixture's lamp to the property on which the fixture is installed. Other types of bulbs have different
shielding requirements depending on wattage.
It offers examples of compliant shielding and fixture designs and specifies that shielding apply to all
permanent fixtures. DCC Chapter 15.10 also provides exemptions for:
• Airport and aircraft operations
• Correctional Institutions
• Holiday lighting not to exceed 45 days
• Temporary lighting for carnivals and fairs
• Public safety at historical sights
• Motion -sensitive lights that shine for not longer than 20 minutes.
• Top -mounted lighting of US flags
• Internally lit advertising signs
• Television or film productions
• Customary agricultural practices
• Construction for an allowed use
IV. LEGISLATIVE APPROACH
Updating lighting regulations to improve dark skies has been a consistent theme of Board, Planning
Commission, citizen, and panel discussion on this topic. Any new regulations must balance the
effectiveness of the code against the public and private costs to operate and enforce the program.
Updates to the code have been suggested by the public and panelists, including the following:
• Color: light spectrum 2700k or lower/warmer
• Shielding: Require shielding for all lights
• Brightness: Lumen control
• Extinguish lights after 11 pm with motion control for security lights
• Limits on string lights (50 lumens per light, max of 3000 lumens total)
• Reduce night illumination of signs
• Ornamental lighting: off when not occupied
• Prohibit upward lighting on trees and shrubs
• Street lighting including roundabouts must follow lighting requirements
However, some of this list of potential changes may present difficulties with implementation and
enforcement.
Inspection and Enforcement Limitations
While legislative updates would seek to modernize the lighting code, acknowledge some of the concerns
voiced by the panels and the public, and address changes in technology, enforcement remains a concern.
-3-
Any new code language would only apply to new permits —it would not be retroactively applied to existing
buildings and uses. In addition, specific issues have been raised by the Building Safety and Code
Enforcement divisions:
Building Safety Capacity
The Building Safety Division administers and implements state building codes. Plans examiners and
building inspectors do not presently have the capacity to review or inspect outdoor lighting fixtures
through a separate, unfunded application for lighting review. Their priorities focus on structural,
mechanical, plumbing and electrical requirements and corresponding permits. Currently, every building
permit reviewed by the Building Safety Division Plan is stamped with a notation that exterior lighting
must comply with Deschutes County's lighting regulations. At final inspection, however, not everything
noted or stamped on a building plan is inspected.
Any change to the dark skies program that would require review by the Building Safety Division will likely
require hiring additional plans examiners and building inspectors, raising fees, potentially delaying the
issuance of building permits and the final inspection process. These actions could lead to unintended
consequences related to increasing housing costs.
Code Enforcement Capacity
The Board has established the following priorities for code violations:
1. Violations that present an imminent threat to public life, health and safety;
2. Violations which impact rivers, streams, floodplains, and wetlands;
3. Solid waste, onsite wastewater, and building code violations consisting of non -permitted
construction or failure to obtain permits; and
4. Land use violations.
Outdoor lighting -related code enforcement violations are currently identified as a relatively low priority
for resolution. Currently, outdoor lighting -related complaints constitute approximately 2% of the total
received annually. Code enforcement specialists typically send educational materials to violators to
encourage them to achieve compliance through changing their lights and/or shielding their lighting
fixtures. Generally, outdoor lighting regulations are difficult to enforce for reasons of property access,
inaccuracy of photos as evidence, after-hours site visits/investigations, inaccuracies/calibration/training
for measurement devices, and other issues. Notably, code enforcement staff observed during the 2023
panel that a simpler code is easier to enforce.
Similar to Building Safety, if expectations are to establish a robust compliance program for outdoor
lighting violators, CDD will need to reprioritize complaints and/or look to additional resources to hire
more Code Compliance staff.
-4-
V. EDUCATIONAL MATERIALS AND INFORMATION
The Board previously expressed interest in pursuing an educational campaign around dark skies best
practices. In July 2022, CDD began to include DarkSky (formerly known as International Dark -Sky
Association) educational materials and information in the automated lobby displays. These displays are
designed to provide customers and other members of the public with helpful information.
Staff continues to explore additional methods with which to distribute dark skies information as an
educational campaign. One such method would potentially involve informational releases through the
County's website and social media platforms, ideally managed by the County's Digital Communications
Coordinator. Another option includes providing dark skies regulations as part of the online permitting
process —for instance, when someone receives a building permit, they would automatically receive dark
skies information about current regulations and best practices. While some educational materials would
focus on specific code provisions, some parts of an educational campaign could focus on general best
practices that are not necessarily codified, but are simply recommendations from DarkSky and are
considered "good neighbor" practices.
Staff recommends waiting until adoption of new amendments, if any, before moving forward with new
educational materials. This will allow staff to align the education outreach with any new regulations, to
avoid confusion.
VI. OPTIONS AND NEXT STEPS
Staff seeks Board direction on the following:
Legislative amendments:
Staff requests direction on a potential legislative update. Based on prior Board discussion, it is likely that
these updates could be focused on shielding of lighting and providing appropriate exceptions to those
requirements, while seeking to minimize public and private costs for implementation and enforcement.
Education:
As described above, staff recommends delaying education outreach to ensure that it aligns with any new
regulation. In the alternative, staff could prioritize education efforts under the existing code, should the
Board prefer to postpone legislative updates.
-5-
\3T E S COG2a
MEETING DATE: October 21, 2024
SUBJECT: Treasury Report for September 2024
ATTENDANCE:
Bill Kuhn, County Treasurer
DATE: October 21, 2024
TO: Board of County Commissioners
FROM: Bill Kuhn, Treasurer
SUBJECT: Treasury Report for September 2024
Following is the unaudited monthly treasury report for fiscal year to date (YTD) as of September 30, 2024.
Treasury and Investments
• The portfolio balance at the end of September was $279.8 million, a decrease of $2.1 million from August and an
increase of $30.8 million from last year (September 2023).
• Net investment income for September was $812K, approximately $2.3K more than last month and $304.5K
greater than September 2023. YTD earnings of $2,447,548 are $931,025 more than the YTD earnings last year.
• All portfolio category balances are within policy limits.
• The LGIP interest rate remained at 5.30% during the month of September. Benchmark returns for 24-month
treasuries were down 27 basis points and 36-month treasuries are down 21 basis points from the prior month.
• The average portfolio yield increased to 3.70%, which was up 10 bps from last month's average %.
• The portfolio weighted average time to maturity is down slightly to .77 years.
Portfolio Breakdown;Par Value by Investment Type
Municipal Debt
19,400,000
6.97o/
Corporate Notes
24,371,000
8.7°%
-
0.0 %
U.S. Treasuries
94,100,000
33.6%
Federal Agencies
83,900,000
30.0%
LGIP
18,174,825
6.5%
First Interstate (Book Balance)
39,882,900
14.3%
Total Investments $
279,828,724
100.0%
Total Portfolio: By Investment Type
First Interstate Municipal Debt
Bank 6.9 %
143% orate Notes
8.7%
LGIP Time Certificates
6.5 % 0.0
U. S. Treasuries
Federal Agencies 33.6
30.0
Portfolio by Broker:
$60
$55.8
N
C
$45.9
$40
$30.4 $33.2 $34.5
$20
$16.1
$16.8
11
Stifel
DA Piper Robert W Moreton Great Castle Oak
Capital
Davidson Sandler Baird & Co Capital Pacific
Markets Securities
Total Investment Income
Less Fee: $12,000 per month
Investment Income - Net
Prior Year Comparison
U.S. Treasuries
LGIP ($61,749,000)
Federal Agencies
Banker's Acceptances
Time Certificates
$ 824,812 $ 2,483,548
(12,000) (36,000)
$ 8 22,812 $ 2,447,548
Sep-23 508,283
Yield Percentages
Current Month
Prior Month
FIB/ LGIP 5.30%
5.30°%
Investments 3.43%
3.24%
Average 3.70%
3.60%
Municipal Debt 21%
1 Benchmarks
Corporate Debt 25%
24 Month Treasury 3.61%
3.88%
LGIP Rate 5.30%
5.30%
Maturity (Years)
36 Month Treasury 3.52%
3.73%
Max WeiohtedAverage
2.96 0.77
I
Term Minimum
Actual
0 to 30 Days 10 %
23.7 %
Under 1 Year 25%
69.3°%
Under 5 Years 100 %
100.0 %
Other Policy
Actual
Corp Issuer 5%
1.7%
Callable 25°%
13.0°%
Weighted Ave. AA2
AA1
Investment Activity
Purchases in Month $
2020,000
Sales/Redemptions in Month $
12:820,000
24 Month Historic Investment Returns
e.00%
5.50% `•w,,
4 —
3.50%
3cQ'A
2.50%
2.00%
1.50%
100%
o.so%
o.00%
Oct Dec Feb Apr lun Aug Oct Dec Feb Apr lure August
400,000,000
350,000,000
300,000,000
250,000,000
200,000,000
150,000,000
100,000,000
50,000,000
County Rate ® 2 Year Treasury Rate --Cprpor- Bond Rate — LGIP Rate
Three Year Portfolio Balance
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 Jun-24 Aug-24
Five Year Maturity Distribution Schedule
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MEETING DATE: October 21, 2024
SUBJECT: Finance Report for September 2024
RECOMMENDED MOTION:
None. Discussion item only.
BACKGROUND AND POLICY IMPLICATIONS:
The Finance Department will present the monthly financial reports. The report is
informational only and is intended to provide the Board of County Commissioners with
current financial information. The report will provide budget to actual comparisons and
highlight any potential issues or changes that may impact the current or future budgets.
There are no direct policy implications.
BUDGET IMPACTS:
None.
ATTENDANCE:
Robert Tintle, Chief Financial Officer
Estimated time needed for item (presentation/questions/discussion/action): 20 minutes
DATE: October 21, 2024
TO: Board of County Commissioners
FROM: Robert Tintle, Chief Financial Officer
SUBJECT: Finance Report for September 2024
Following is the unaudited monthly finance report for fiscal year to date (YTD) as of September 30, 2024.
Budget to Actuals Report
General Fund
• Revenue YTD in the General Fund is $4.21VI or 8.7% of budget. By comparison, last year revenue YTD was
$2.71VI and 6.0% of budget.
• Expenses YTD are $8.91VI and 18.0% of budget. By comparison, last year expenses YTD were $10.9M and 23.6%
of budget.
• Beginning Fund Balance is $15.51VI or 106.4% of the budgeted $14.6M beginning fund balance.
res cn
color
Fund
Select all
(Blank)
® 001 -General Fund
Q10 Assm;--Clerk_.
020 Cede Abate -
WO - Community ...
00 Court Techn...
050 Economic D.-.
0`o, - Genelal co
070 General Co..
090 - Project Dev-
120 Law Library
130 -Park Acquls,—
li2 - Park Deg eIo...
Monthly GL Pert-
0
3
$13.3M
(Blank)
All Maior Funds
ity Wide Financial Dashboard
Requirements Resources
$8.9M $4.2M
18.0% 8.7%
001 - General Fund
Budget to Actuals
Beginning Working Capital
Monthly Expenditures
23.69
.-. ..
% of last vear budqet
�! ast
`fear Act�sls �Eui�en[ vea� actuals
Monthly Revenues
6.0%
% of last vear budqet
®LoY:
Fear A.t.:als ®Cun en! s'ea� f,<tUal;
25.0%
3 Year Complete
Budget to Actuals by Category
�r ;�:z15 •Gu;iaet �Pir,;a:t;c:�
Approved FTE
121.06
VACANT'
8 .5
FILLED
91 55"
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 September 30, 2024.
Position Control Summary
Position Control Summary FY25
July - June
Percent
Org
Jul
Aug
Sep Oct Nov Dec Jan Feb Mar April May June
Unfilled
Assessor
Filled
28.63
28.63.
28.63-
-
Unfilled
6.64
6.64
6.64
18,82%
Clerk
Filled
10.48
9.48
8.48
Unfilled
-
1.00
2.00
9,54%
BOPTA
Filled
0.52
- - 0,52
0,52
Unfilled
_
0.00%
DA
Filled
57.70
58.70
58.70
Unfilled
3.40
2.40
2.60
4,58%
Tax
Filled
6.50
6.50
6.50
Unfilled
-
-
_
0.00%
Veterans'
Filled
4.00
5.00
5.00
Unfilled
1.00
6.67%
Property Mgmt
Filled
3.00
3.00
3.00
Unfilled
-
-
-
0.00%
Total General Fund
Filled
110.83
111.83
110.83 - - - - - - - - -
Unfilled
11.04
10.04
11.24 - - - - - - - - -
8.83%
Justice Court
Filled
4.60
4.60
4.60
Unfilled
-
-
-
0.00%
Community Justice Filled
43.00
44.00
42.00
Unfilled
6.00
5.00
7.00
12.24%
Sheriff
Filled
225.75
228.50
230.50
Unfilled
4515
42.50
40.50
15.77%
Houseless Effort
Filled
-
-
-
Unfilled
1.00
1.00
1.00
100.00%
Health Srvcs
Filled
384.93
379.53
381.83
Unfilled
35.38
40.78
39.48
9.16%
CDD
Filled
46.00
49.00
48.00
Unfilled
5.00
2.00
3.00
6,54%
Road
Filled
59.00
59.00
59.00
Unfilled
2.00
2.00
2.00
3.28%
Adult P&P
Filled
31.63
34.63
34.63
Unfilled
8.13
5.13
5.13
15.41%
Solid Waste
Filled
39.00
38.00
39.00
Unfilled
5.00
6.00
5.00
12.12%
Victims Assistance
Filled
7.50
7.50
7.50
Unfilled
2.00
2.00
2.00
21.05%
GIS Dedicated
Filled
2.00
2.00
2.00
Unfilled
-
-
-
0.00%
Fair & Expo
Filled
13.50
13.50
13.50
Unfilled
4.00
4.00
4.00
22.86%
Natural Resource
Filled
2.00
2.00
2.00
Unfilled
1.00
1.00
1.00
33.33%
ISF- Facilities
Filled
24.75
24.75
25.75
Unfilled
3.00
3.00
2.00
9.61%
ISF -Admin
Filled
9.75
9.75
9.75
Unfilled
-
-
-
0.00%
ISF-BO00
Filled
3.00
3.00
100
Unfilled
-
0.00%
ISF-Finance
Filled
12.00
13.00
13.00
Unfilled
2.00
1.00
1.00
9.52%
ISF - Legal
Filled
7.00
7.00
7.00
Unfilled
-
-
-
0.00%
ISF - HR
Filled
9.80
9.80
9.00
Unfilled
1.20
1.20
2.00
13.33%
ISF - IT
Filled
18.00
18.00
18.00
Unfilled
2.00
2.00
2.00
10.00%
ISF - Risk
Filled
3.25
3.25
3.25
Unfilled
-
-
0.00%
911
Filled
56.15
56.15
57.53
Unfilled
4.85
4.85
3.48
7.20%
Total;
Filled
1,113.43
1,118.78
1,121.65 - - - - - - - - -
Unfilled
138.84
133.49
131.81 - - - - - - - - -
Total
1,25216
1,252.26
1,253.46 A - - - - - - - - -
% Unfilled
11,09%
10.66%
10.52%
10.75%
A 1.0 FTE increase in Health Services and a 0.20 FTE increase in DA
\1uT E S C0
2 Budget to Actuals - Total Personnel and Overtime Report
o < FY25 YTD September 30, 2024
Total Personnel Costs
Actual
Projection
Budgeted
Personnel
Projected
(Over) / Under
Fund
Personnel Costs
Costs
Personnel 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
-I`1,/b.i,465) 4-
.i,w!),Zuu 1•
125,.3`1L,7L5 4'
1,3 /U,SbU
7,517,894
1,430,431
6,764,009
753,885
234,588
54,478
234,588
836,621
190,092
836,621
622,013
143,009
637,982 0
(15,969)
49,758,736
10,632,330
47,258,736
2,500,000
58,414,062
12,617,704
57,421,303
992,759
7,963,984
1,684,113
8,104,220 ®
(140,236)
9,556,843
2,038,219
9,247,371
309,472
6,387,456
1,244,999
5,452,225
935,231
5,739,145
1,114,402
5,739,145
-
2,039,023
397,032
1,676,105
362,918
229,798
55,423
233,873 ®
(4,075)
159,210
34,879
158,727
483
496,919
112,775
506,914 0
(9,995)
10,237,093
2,097,425
9,536,196
700,897
18,606,752
3,753,151
18,606,752
-
$ 198,563,622 $ 41,505,666 $ 190,807,692 $ 7,755,930
Overtime
Budgeted OT
Actual
OT
(Over) /
Under Budget
$ 69,100 $
12,038
$ 57,062
100,000
26,102
73,898
2,849,000
578,581
2,270,419
107,726
32,651
75,075
13,000
10,165
2,835
200,000
33,411
166,589
10,000
1,481
8,519
150,000
27,217
122,783
40,000
28,861
11,139
-
2,196 ®
(2,196)
5,000
1,479
3,521
485,000
54,159
430,841
50,600
7,925
42,675
$ 4,079,426 $
816,266 $
3,263,160
O`YuTESCOG�< Budget to Actuals - Countywide Summary
All Departments
FY25 YTD September 30, 2024 (unaudited)
RESOURCES
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
25.0%
Year Complete
Fiscal Year 2024 Fiscal Year 2025
Budget Actuals % Budget Actuals % Projection %
44,408,216
1,014,168
12,751,790
14,458,597
525,540
58,558,288
60,343,687
10,460,840
26,673,711
5,535,606
2,179,426
15,995,411
2,343,500
2,324,117
64,800
530,800
34,300
3,714,303
30,654,045
14,034,323
81,793,214
45,560,565 103%
1,042,664 103%
12,485,782 98%
4,460,299 31 %
529,969 101%
60,325,051 103%
61,061,342 101%
8,523,648 81%
27,151,594 102%
5,818,189 105%
2,951,833 135%
17,733,226 111 %
2,843,093 121%
2,460,606 106%
225,047 347%
534,892 101
45,518 133%
3,841,634 103%
31,873,028 104%
14,405,107 103%
71,303,509 87%
46,948,469 3,032,538 6% 47,468,030 101%
926,504
12,168,000
8,644,978
506,200
62,902,748
68,445,652
9,401,238
27,479,906
6,323,657
1,357,339
19,769,001
3,206,000
2,350,667
88,000
489,000
45,000
3,398,791
36,843,787
14,733,900
66,998,812
48,063
5%
6,131,721
50%
5,446,449
63%
138,987
27%
2,283,736
4%
14,532,068
21%
2,644,493
28%
8,014,127
29%
2,214,990
35%
135,285
10%
5,308,345
27%
798,616
25%
2,524,632
107%
123,616
140%
175,465
36%
13,317
30%
1,035,287
30%
8,863,118
24%
201,000
1%
12,419,053
19%
946,064 102%
12,190,920 100%
10,990,225 127%
506,980 100%
63,635,888 101%
67,157,591 98%
9,415,838 100%
27,273,479 99%
6,366,801 101%
1,422,479 105%
19,903,601 101%
2,734,011 85%
3,129,075 133%
212,132 241 %
541,069 111%
53,270 118%
3,510,437 103%
42,476,143 115%
14,757,530 100%
66,798,812 100%
TOTAL RESOURCES 388,398,682 375,176,596 97% 393,027,649 76,084,907 19% 401,490,375 102%
vTES C
Q`� °G�{ Budget to Actuals - Countywide Summary 25.0°�°
All Departments Year Complete
FY25 YTD September 30, 2024 (unaudited)
Fiscal Year 2024 Fiscal Year 2025
REQUIREMENTS Budget Actuals % Budget Actuals % Projection %
001 - General Fund
030 - Juvenile
160/170 - TRT
200 - ARPA
220 - Justice Court
255 - Sheriff's Office
274 - Health Services
295 - CDD
325 - Road
355 - Adult P&P
465 - Road CIP
610 - Solid Waste
615 - Fair & Expo
616 - Annual County Fair
617 - Fair & Expo Capital
Reserve
618 - RV Park
619 - RV Park Reserve
670 - Risk Management
675 - Health Benefits
705 - 911
999 - Other
25,420,807
23,848,872
94%
29,532,836
5,982,529
20%
28,296,676
96%
8,481,279
7,884,059
93%
9,381,846
1,839,642
20%
8,613,202
92%
6,902,223
6,827,243
99%
5,736,054
3,263,246
57%
5,736,054
100%
9,837,656
3,762,562
38%
4,022,833
215,970
5%
4,022,833
100%
828,370
816,713
99%
819,797
196,658
24%
835,766
102%
65,641,097
59,134,113
90%
65,576,861
14,224,090
22%
63,526,861
97%
72,307,648
67,048,771
93%
83,478,173
15,850,639
19%
80,239,068
96%
10,269,561
8,897,111
87% i
9,946,795
2,148,456
22%
10,087,031
101%
17,124,761
15,804,587
92%
19,549,812
4,608,998
24%
19,240,340
98%
7,576,032
7,027,531
93%
8,371,685
1,606,726
19%
7,399,483
88%
24,142,169
23,124,456
96%
16,323,504
1,144,111
7% :.
13,442,144
82%
14,404,534
13,823,336
96%
17,321,744
2,526,449
15%
17,321,744
100%
3,734,327
3,867,176
104%
4,838,162
891,572
18%
4,460,251
92%
2,582,856
2,438,099
94% .•
2,671,901
2,228,686
83% s
2,661,930
100%
1,090,000
465,928
43%
1,260,000
52,331
4%
1,260,000
100%
617,131
517,201
84%
726,864
90,560
12%
722,520
99%
174,000
45,252
26%
170,000
-
0%
170,000
100%
4,744,447
4,502,990
95%
5,599,742
1,970,207
35%
5,679,482
101%
35,687,213
34,121,294
96% 1
33,701,342
5,282,887
16% 1
39,890,824
118%
15,113,760
13,426,372
89%
17,254,619
2,921,095
17% i
16,553,722
96%
93,331,824
64,286,994
69%
107,023,566
8,085,595
8%
106,823,566
100%
TOTAL REQUIREMENTS 420,011,695 361,670,659 86% 443,308,136 75,130,446 17% i 436,983,497 99%
vTES C
0G- Budget to Actuals - Countywide Summary 25.0%
All Departments Year Complete
FY25 YTD September 30, 2024 (unaudited)
Fiscal Year 2024 Fiscal Year 2025
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
(20,963,314)
(20,201,737)
96%
6,678,013
6,678,013
100%
(8,575,254)
(7,022,091)
82%
(5,022,145)
(400,000)
8%
364,688
286,744
79%
3,377,587
3,380,929
100%
8,026,456
5,947,879
74%
466,530
(195,589)
-42%
(12,700,000)
(12,700,000)
100%
510,950
525,950
103%
12,500,000
12,500,000
100%
(1,703,962)
(2,613,962)
153%
875,681
1,008,090
115%
(34,503)
(34,503)
100%
824,187
662,984
80%
128,436
51,564
(503,459)
128,436 100%
51,564 100%
(493,787) 98%
(18,665,737)
8,068,153
(8,431,946)
(4,622,145)
380,521
3,493,287
12,268,215
461,542
(10,720,695)
626,964
10,631, 333
(4,564,141)
1,179,123
(121,900)
592,396
(1,710,505)
9%
2,017,038
25%
(1,732,737)
21%
-
0%
95,130
25%
937,947
27%
(312,345)
-3%
25,000
5%
(2,089,362)
19%
156,741
25%
-
0%
(1,141,035)
25%
294,781
25%
(30,475)
25%
260,599
44% •:
57,858 14,465 25%
122,142 30,536 25%
(4,500) (1,125) 25%
15,698,545 12,491,080 80% 9,249,530 3,185,348 34%
TOTALTRANSFERS - - - -
(18,334,719)
98%
8,068,153
100%
(8,431,946)
100%
(4,622,145)
100%
380,521
100%
3,493,287
100%
8,090,796
66%
917,529
199%
(10,720,695)
100%
626,964
100%
10,631,333
100%
(4,564,141)
100%
1,179,123
100%
(121,900)
100%
592,396
100%
57,858 100%
122,142 100%
(4,500) 100%
12,639,944 137%
vTES C
A °G� Budget to Actuals - Countywide Summary
All Departments
FY25 YTD September 30, 2024 (unaudited)
25.0%
Year Complete
Fiscal Year 2024 Fiscal Year 2025
ENDING FUND BALANCE Budget Actuals % Budget Actuals Projection %
001 -General Fund
030 - Juvenile
160/170 - TRT
200 - ARPA
220 - Justice Court
255 - Sheriff's Office
274 - Health Services
295 - CDD
325 - Road
355 - Adult P&P
465 - Road CIP
610 - Solid Waste
615 - Fair & Expo
616 - Annual County Fair
617 - Fair & Expo Capital
Reserve
618 - RV Park
619 - RV Park Reserve
670 - Risk Management
675 - Health Benefits
705 - 911
999 - Other
11, 850,095 15,494,286 131 %
710,902 1,365,306 192%
1,801,675 3,163,809 176%
- 698,942 999%
61,858 - 0%
7,295,992 15, 573,081 213%
7,480,011 12,479, 564 167%
1,975,730 753,666 38%
2,370,201 5,998,686 253%
1,470,524 2,327,543 158%
9,549,637 15,675,284 164%
2,303,300 4,039,441 175%
32,617 531,770 999%
228,205 509,451 223%
2,391,825 3,179,332 133%
135,220 312,766 231%
1,284,317 1,521,389 118%
6,466,397 8,168,164 126%
1,074,575 3,859,732 359%
12,122,906 14,372,685 119%
104,968,103 128,227,110 122%
13,308, 000 10,833,790
762,811 1,562,729
- 4,299,548
5,929,420
66,924 37,459
13,199,149 4,570,674
7,265,299 10,848,649
915,985 1,274,703
2,433,105 7,314,453
1,078,936 3,092,548
11,199,218 14,666,458
1,824,861 5,680,302
124,826 733,595
156,866 774,922
2,556,396 3,511,216
67,994 412,135
1,510,555 1,565,242
5,794,549 7,232,119
8,232,761 7,439,963
10, 639, 355 11,652,591
85,178,719 135,715,916
16,330,921 123%
1,738,285 228%
1,186,729 999%
3,044,189 999%
51,735 77%
19,175,395 145%
7,488,883 103%
1,000,002 109%
3,311,130 136%
1,921,825 178%
14,286,952 128%
2,057,157 113%
(15,347) -12%
865,204 552%
2,723,860 107%
189,173 278%
1,526,801 101%
5,994,619 103%
6,445,051 78%
12,576,493 118%
93,151,026 109%
TOTAL FUND BALANCE 175,574,090 238,252,007 136% 166,316,309 239,148,432 195,050,083 117%
IES (-0 Budget to Actuals Report
General Fund - Fund 001
FY25 YTD September 30, 2024 (unaudited)
25.0%
Year Complete
Fiscal Year 2024 1
Fiscal Year 2025
RESOURCES
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Property Taxes - Current
37,400,000
38,160,244 102% ;
39,604,000
31,071
0% a
39,604,000 100%
A
Property Taxes - Prior
318,000
422,862 133% :
328,000
181,513
55%
328,000 100%
Other General Revenues
3,480,844
3,846,799 111% !
3,745,554
1,924,229
51%
,
3,785,415 101%
39,861e
Assessor
775,350
815,379 105% °
849,000
15,610
2%
849,000 100%
Clerk
1,259,595
1,269,890 101%
1,426,160
350,387
25%
1,426,160 100%
BOPTA
10,200
10,800 106% i
11,000
-
0%
11,000 100% o
District Attorney
552,048
470,285 85%
483,577
77,072
16%
483,577 100%
Tax Office
136,000
147,228 108% °
146,200
12,706
9% a
146,200 100%
Veterans
261,179
194,448 74%
284,978
5,000
2%
284,978 100% a
B
e
Property Management
215,000
215,000 100% :
70,000
18,000
26%
70,000 100%
Non -Departmental
-
7,630
-
416,952
479,700 s
479,700! C
TOTAL RESOURCES
44,408,216
45,560,565 103% ;
46,948,469
3,032,538
6% ;
47,468,030 101% ;
519,561:
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Assessor
6,189,597
5,586,985
90%
6,709,361
1,432,916
21%
5,941,627 89%
767,734� D
Clerk
2,351,515
2,087,049
89%
2,719,443
484,555
18%
2,633,161 97%
86,282= E
BOPTA
97,522
79,788
82%
93,993
24,740
26%
95,518 102%
(1,525)! F
District Attorney
11,636,672
11,236,432
97%
13,361,690
2,650,420
20% ! '
13,005,965 97%
355,725, G
Medical Examiner
461,224
391,213
85%
466,854
50,689
11% !
466,854 100%
Tax Office
940,770
871,771
93%
1,041,642
296,470
28%
1,059,954 102%
(18,312)= H
Veterans
934,283
872,565
93%
1,093,340
196,044
18% '
1,038,375 95%
54,965! 1
Property Management
539,558
510,327
95%
584,094
129,351
22%
592,803 101%
(8,709) J
Non -Departmental
2,269,666
2,212,743
97%
3,462,419
717,344
21%
3,462,419 100%
-
TOTAL REQUIREMENTS ;
25,420,807
23,848,872
94% ;
29,532,836
5,982,529
20% ;
28,296,676 96% ;
1,236,160;
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers In 103,790 103,790 100% = 1,138,642 1,165,061 102% 1,165,061 102% 26,419- K
Transfers Out (21,067,104) (20,305,527) 96% (19,804,379) (2,875,566) 15% (19,499,780) 98% 304,5990
TOTAL TRANSFERS ; (20,963,314) (20,201,737) 96% (18,665,737) (1,710,505) 9% ; ; (18,334,719) 98% 331,018;
FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance
Beginning Fund Balance 13,826,000
13,984,330 101% 14,558,104
15,494,286 106% 15,494,286 106% 936,18Z
Resources over Requirements 18,987,409
21,711,693 17,415,633
(2,949,990)
' 19,171,354 1,755,721a
Net Transfers - In (Out) (20,963,314)
p
(20,201,737) (18,665,737)
1
(1,710,505)
(18,334,719) 331,018!
6 1 I I
TOTAL FUND BALANCE ; $ 11,850,095
$ 15,494,286 131% ; $ 13,308,000
$ 10,833,790 81%
; ; $ 16,330,921 123% ; $3,022,921:
A Current year taxes received primarily in November, February and May
B Oregon Dept. of Veteran's Affairs grant reimbursed quarterly
C Projection reflects unbudgeted Opioid Settlement Payments
D Projected Personnel savings based on FY24/FY25 average vacancy rate of 15.3%
E Projected Personnel savings based on FY24/FY25 average vacancy rate of 4.8%
F Projected Personnel based on overage to date
G Projected Personnel savings based on FY24/FY25 average vacancy rate of 4.1 %
H Projected Personnel based on overage to date
I Projected Personnel savings based on FY24/FY25 average vacancy rate of 6.7%
j Projected Personnel based on overage to date
K Previously received opioid settlements being transferred to the General Fund from Health Services.
Q`�v(ES C,0Gz' Budget to Actuals Report
Juvenile - Fund 030
FY25 YTD September 30, 2024 (unaudited)
25.0%
Year Complete
Fiscal Year 2024 1
Fiscal Year 2025
RESOURCES
Budget
Actuals %
Budget
Actuals
%
Projection % $ Variance
OYA Basic & Diversion
476,611
1
451,260 95% s
477,421
0%
I
477,421 100%
1
ODE Juvenile Crime Prev
106,829
E
94,748 89% a
112,772
I
0%
1
112,772 100%
Leases
° 90,228
93,840 104%
97,500
32,531
33% '
97,500 100%
Inmate/Prisoner Housing
75,000
105,120 140% =
65,000
19,440
30% a
65,000 100%
DOC Unif Crime Fee/HB2712
52,000
53,359 103%
52,000
-
0% °
52,000 100%
Interest on Investments
37,500
54,078 144% =
49,000
17,141
35%
68,560 140% 19,560-
Expungements
-
-
40,000
-
0%
40,000 100% a
OJD Court Fac/Sec SB 1065
° 15,000
11,384 76%
12,000
3,541
30% I
12,000 100% ;
Food Subsidy
10,000
12,812 128% ;
10,000
1,754
18%
10,000 100% a
Miscellaneous
° 56,500
72,888 129%
6,811
(26,345)
-387% °
6,811 100% ;
Contract Payments
5,000
°
3,675 74%
4,000
-
0%
4,000 100%
Gen Fund -Crime Prevention
89,500
89,500 100% ;
_
TOTAL RESOURCES
1,014,168
1,042,664 103% ;
926,504
48,063
5%
946,064 102% ; 19,560:
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Personnel Services �
6,852,966
6,402,707 93% 7,517,894
1,430,431 19% 6,764,009 90% 753,885< A
Materials and Services
1,599,048
I
1,452,087 91% 1,863,952
II I
409,211 22% 1,849,193 99% 14,759<I B
Capital Outlay
29,265
29,265 100% E -
-
TOTAL REQUIREMENTS ;
8,481,279
7,884,059 93% ; 9,381,846
1,839,642 20% ; 8,613,202 92% 768,644:
TRANSFERS
Transfers In- General Funds
Transfers Out
Transfers Out-Veh Reserve
TOTAL TRANSFERS
FUND BALANCE
Beginning Fund Balance
Resources over Requirements
Net Transfers - In (Out)
TOTAL FUND BALANCE
Budget Actuals % Budget Actuals % Projection % $ Variance
6,798,630
6,798,630 100%
8,143,712
2,035,928
25%
8,143,712 100%
(45,000)
(45,000) 100%
-
-
_
@
-
° (75,617)
(75,617) 100% ;
(75,559)
(18,890)
25%
(75,559) 100%
6,678,013
6,678,013 100% ;
8,068,153
2,017,038
25% ;
8,068,153 100% ;
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
1,500,000
1,528,688 102% =
I
1,150,000
1,337,270
116%
6!
1,337,270 116% =
1
187,270a
I
1
(7,467,111)
(6,841,395)
(8,455,342)
(1,791,579)
(7,667,138)
788,204�
6,678,013
6,678,013
8,068,153
2,017,038
8,068,153
$ 710,902
$ 1,365,306 192% ;
$ 762,811
$ 1,562,729 205% ,
$ 1,738,285 228% ;
$975,474:
A Projected Personnel savings based on FY24/FY25 average vacancy rate of 9.9%
B Materials and services projections based on current spending trends.
ES COG�< Budget to Actuals Report
TRT - Fund 160/170
25.0%
FY25 YTD September 30, 2024 (unaudited)
Year Complete
Fiscal Year 2024
Fiscal Year 2025
RESOURCES Budget Actuals %
Budget
Actuals %
Projection %
$ Variance
Room Taxes 12,630,000 12,372,463 98%
12,100,000
6,108,720 50%
12,100,000 100%
Interest on Investments I 121,790 112,678 93%
68,000
22,797 34% I
90,420 133%
22,420-
Miscellaneous I - 641 I
-
205 I
500 I
500!
TOTAL RESOURCES 12,751,790 12,485,782 98%
12,168,000
6,131,721 50%
12,190,920 100% ;
22,920:
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
COVA
3,378,641
3,307,981 98%
3,236,105
1,113,150
34%
3,236,105 100% A
Grants & Contributions I
3,000,000
3,000,000 100%
2,000,000
2,000,000
100%
2,000,000 100% a B
Administrative I
262,395
260,555 99%
265,588
63,444
24% I
265,588 100%
Interfund Charges
213,587
213,587 100%
186,611
46,653
25%
I
186,611 100%
Software I
47,600
45,120 95%
47,750
40,000
84%
47,750 100%
TOTAL REQUIREMENTS
6,902,223
6,827,243 99% ;
5,736,054
3,263,246
57% ; ;
5,736,054 100% ;
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
% $ Variance
Transfer Out - RV Park
(20,000)
(20,000)
100%
(20,000)
(5,000)
25%
(20,000)
100%
Transfer Out - Annual Fair I
(75,000)
(75,000)
100% :
(75,000)
(18,750)
25%
(75,000)
100%
Transfer Out - CDD I
-
(100,000)
(25,000)
25% a
(100,000)
100%
Transfer Out - Health I
(368,417)
(368,417)
100%
(276,572)
(69,143)
25% e
(276,572)
100%
TransferOut- JusticeCourt I
(364,688)
(286,744)
79%
(380,521)
(95,130)
25% a
(380,521)
100%
Transfer Out - F&E Reserve I
(462,119)
(453,481)
98% _
(442,396)
(110,599)
25%
(442,396)
100% , C
Transfer Out - General County I
(723,720)
(723,720)
100% _
(921,670)
(230,417)
25% I
(921,670)
100%
Reserve
Transfer Out - F&E
(1,009,023)
(988,867)
98%
(963,000)
(240,750)
25%
(963,000)
100%
Transfer Out - Courthouse Debt
(1,900,500)
(454,075)
24%
(1,501,000)
-
0% I
(1,501,000)
100%
Service
Transfer Out - Sheriff
(3,651,787)
(3,651,787)
100%
(3,751,787)
(937,947)
25% a
(3,751,787)
100%
TOTAL TRANSFERS
(8,575,254)
(7,022,091)
82% ;
(8,431,946)
(1,732,737)
21% ;
(8,431,946)
100% ;
FUND BALANCE Budget Actuals % Budget
Actuals %
Projection % $ Variance
Beginning Fund Balance 4,527,362 4,527,362 100% 2,000,000
3,163,809 158%
3,163,809 158% 1,163,809, D
Resources over Requirements 5,849,567 5,658,538 6,431,946
2,868,475
6,454,866 22,920=
Net Transfers - In (Out) (8,575,254) (7,022,091) (8,431,946)
1 I
(1,732,737) !
f l
(8,431,946)
1 I
TOTAL FUND BALANCE $ 1,801,675 $ 3,163,809 176% ;
$ 4,299,548 999% ; ;
$ 1,186,729 999% ; $1,186,729:
A Payments to COVA based on a percent of TRT collections
B Includes contributions of $2M to Sunriver Service District
C The balance of the 1 % F&E TRT is transferred to F&E reserves
D Beginning Working Capital came in higher due to FY24 courthouse debt service being
lower than budget. The excess funds of $1,163,809 will be
reserved in the TRT fund to build reserves to cover one year's worth of debt service.
Qh`��Ses�oG�� Budget to Actuals Report
ARPA - Fund 200
FY25 YTD September 30, 2024 (unaudited)
25.0%
Year Complete
Fiscal Year 2024
1
Fiscal Year 2025
RESOURCES
Budget
Actuals
%
Budget
Actuals %
Projection %
$ Variance
Local Assistance & Tribal
4,622,145
-
0%
4,622,145
- 0%
4,622,145 100%
Consistency
State & Local Coronavirus Fiscal
9,516,992
4,162,562
44%
3,888,833
5,354,430 138% _
6,000,000 154%
2,111,167:
Recovery Funds
Interest on Investments
319,460
297,738
93%
134,000
92,019 69%
368,080 275%
234,080�
TOTAL RESOURCES ,
14,458,597
4,460,299
31% ;
8,644,978
5,446,449 63%
10,990,225 127% ;
2,345,247:
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Services to Disproportionately 6,538,263 2,172,887 33% 6 1,956,342 79,969 4% 1,956,342 100%
Impacted Communities
Infrastructure
766,410
896,225 117% =
916,000
25,878
3%
916,000 100%
Administrative
1,719,694
142,552
8%
711,364
16,780
2%
711,364 100%
Public Health
560,926
400,898
71%
415,127
93,344
22%
415,127 100%
Negative Economic Impacts
252,363
150,000
59%
24,000
-
0%
24,000 100%
TOTAL REQUIREMENTS
9,837,656
3,762,562
38% ;
4,022,833
215,970
5% ,
4,022,833 100% ;
TRANSFERS
Transfers Out
TOTAL TRANSFERS
FUND BALANCE
Beginning Fund Balance
Resources over Requirements
Net Transfers - In (Out)
TOTAL FUND BALANCE
Budget
Actuals %
Budget Actuals
%
Projection % $ Variance
(5,022,145)
(400,000) 8%
(4,622,145)
- 0%
_ (4,622,145) 100%
(5,022,145)
(400,000) 8% ;
(4,622,145)
- 0%
; ; (4,622,145) 100% ;
Budget
s
401,204
4,620,941
a
(5,022,145)
Actuals % Budget Actuals % Projection % $ Variance
401,204 100% - 698,942 999% 698,942 999% = 698,942.
697,738 4,622,145 5,230,479 6,967,392 2,345,247!
s ec A �
(400,000) ! (4,622,145) - s (4,622,145)
$ 698,942 999% ; - $ 5,929,420 999% ; $ 3,044,189 999% ; $3,044,189,
o`�uAESC,0 Budget to Actuals Report
Justice Court - Fund 220
25.0%
FY25 YTD September 30, 2024 (unaudited)
Year Complete
Fiscal Year 2024
Fiscal Year 2025
RESOURCES Budget Actuals %
Budget
Actuals % Projection
% $ Variance
Court Fines & Fees 525,000 528,051 101% =
504,200
138,417 27% 504,200
100%
Interest on Investments 540 1,917 355% ,
2,000
569 28% 2,780
139% , 780-
TOTAL RESOURCES 525,540 529,969 101% ;
506,200
138,987 27% ; 506,980
100% ; 780:
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Personnel Services 652,767 644,229 99% 622,013 143,009 23% 637,982 103% (15,969);
I I I I i 1
Materials and Services 175,603 172,484 98% 197,784 53,648 27% 197,784 100% _ A
TOTAL REQUIREMENTS ; 828,370 816,713 99% 819,797 196,658 24% ; 835,766 102% : (15,969);
TRANSFERS
Budget
Actuals %
Budget
Actuals
%
Projection
%
$ Variance
Transfers In -TRT
364,688
286,744 79%
380,521
95,130
25%
380,521
100%
TOTAL TRANSFERS
364,688
286,744 79%
380,521
95,130
25% ;
380,521
100% ;
Resources over Requirements
a (302,830)
(286,744) `
(313,597)
(57,671)
s s
(328,786)
a
(15,189):
Net Transfers - In (Out)
364,688
286,744
380,521
95,130
380,521
TOTAL';:
$ 61,858
0%
$ 66,924
$ 37,459
56% : ;
$ 51,735
77% :
($15,189);
A One time yearly software maintenance fee paid in July for entire fiscal year
1�uTES C0G�� Budget to Actuals Report
Sheriff's Office - Fund 255 25.0%
FY25 YTD September 30, 2024 (unaudited)
Year Complete
Fiscal Year 2024 Fiscal Year 2025
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
LED #1 Property Tax Current
LED #2 Property Tax Current
Sheriffs Office Revenues
LED #1 Interest
LED #1 Property Tax Prior
LED #2 Interest
LED #2 Property Tax Prior
TOTALRESOURCES
REQUIREMENTS
38,006,062
38,089,085 100% ;
40,066,974
29,670
0% _
40,066,974 100%
A
15,189,654
15,221,137 100%
15,958,353
11,858
0% a
15,958,353 100% °
; B
4,583,572
5,873,866 128% =
5,907,421
1,912,296
32% a
6,823,251 116%
915,830! C
264,000
515,925 195%
400,000
69,263
17%
275,670 69% a
(124,330)
330,000
333,126 101%
300,000
168,579
56%
300,000 100%
65,000
149,987 231%
150,000
23,047
15%
91,640 61% _
(58,360)!
120,000
141,925 118%
120,000
69,024
58% m
120,000 100% o
58,558,288
60,325,051 103% ;
62,902,748
2,283,736
4%
63,635,888 101% ;
733,140.
Budget Actuals % Budget Actuals % Projection % $ Variance
Digital Forensics
1,221,145
1,286,784 105% ;
1,419,216
406,074
29% _
1,419,216 100%
Rickard Ranch
334,232
309,436 93%
610,205
80,828
13% I
610,205 100%
Concealed Handgun Licenses
624,277
447,501 72%
592,803
106,457
18% _
592,803 100%
Sheriffs Services
5,771,949
5,290,087 92%
5,260,244
1,243,435
24% a
5,260,244 100%
Civil/Special Units
1,019,021
1,066,063 105%
1,281,834
274,415
21%
1,281,834 100%
Automotive/Communications
4,574,918
4,050,982 89%
4,152,483
888,375
21% a
4,152,483 100% a
Detective
4,773,538
4,175,876 87%
4,773,401
1,038,594
22% e
4,773,401 100% a e
Patrol
16,270,641
14,471,496 89%
15,308,605
3,668,055
24%
o
14,908,605 97% a 400,000, D
Records
855,590
705,173 82%
875,606
169,611
19%
875,606 100%
Adult Jail
23,784,474
20,951,689 88%
24,095,043
4,940,145
21% _ ¢
22,445,043 93% c 1,650,000< D
Court Security
600,590
570,292 95%
649,844
97,349
15%
s
649,844 100%
Emergency Services
808,931
668,053 83%
888,223
215,622
24%
888,223 100%
Special Services
2,779,458
2,926,535 105%
2,945,000
653,807
22%
2,945,000 100%
Training
1,537,498
1,205,912 78%
1,765,299
245,073
14%
1,7659299 100%
Other Law Enforcement
634,835
908,232 143%
959,055
196,251
20% !
959,055 100% ;
Non - Departmental
50,000
100,000 200%
-
-
999%
TOTAL REQUIREMENTS ;
65,641,097
59,134,113 90% ;
65,576,861
14,224,090
22%
63,526,861 97% ; 2,050,000;
TRANSFERS
Budget
Actuals %
Budget
Actuals %
Projection % $ Variance
Transfer In - TRT
3,651,787
3,651,787 100%
3,751,787
937,947 25%
3,751,787 100% ;
Transfers Out
(6,500)
(6,500) 100%
-
-
'
Transfers Out - Debt Service
(267,700)
(264,358) 99%
(258,500)
- 0%
(258,500) 100%
TOTAL TRANSFERS
3,377,587
3,380,929 100% ;
3,493,287
937,947 27% ;
3,493,287 100% ;
FUND BALANCE
Budget
Actuals
% Budget
Actuals
% Projection % $ Variance
Beginning Fund Balance
11,001,214
11,001,214
100% = 12,379,975
15,573,081
126% 15,573,081 126% ; 3,193,106-
Resources over Requirements
(7,082,809)
1,190,938
! (2,674,113)
(11,940,354)
' 109,027 2,783,140!
Net Transfers - In (Out)
3,377,587
3,380,929
3,493,287
937,947
3,493,287
�
o
is a e
TOTAL FUND BALANCE
$ 7,295,992
$ 15,573,081
213% ; $ 13,199,149
$ 4,570,674
35% ; $ 19,175,395 145% ; $5,976,246:
A Current year taxes received primarily in November, February and May
B Current year taxes received primarily in November, February and May
C Deflection Grant is a new grant in the amount of $844,500 and not originally budgeted; budget adjustment forthcoming
D Projected personnel savings due to unfilled positions
Q'iv"(ESC0G�{ Budget to Actuals Report
Health Services -Fund 274
FY25 YTD September 30, 2024 (unaudited)
RESOURCES
State Grant
OHP Capitation
State Miscellaneous
OHP Fee for Service
Local Grants
Environmental Health Fees
Other
State - Medicaid/Medicare
Federal Grants
Patient Fees
Medicaid
Vital Records
Interest on Investments
State - Medicare
Liquor Revenue
Interfund Contract- Gen Fund
State Shared- Family Planning
TOTAL RESOURCES
25.0%
Year Complete
Fiscal Year 2024
1
Fiscal Year 2025
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
23,757,820
20,712,977
87%
27,505,398
4,304,458
16%
25,063,633
91%
(2,441,765)a
16,494,114
17,439,562
106% :
17,529,405
4,105,511
23%
17,506,388
100%
(23,017)a
5,793,079
5,045,370
87%
7,330,050
4,087,506
56%
9,456,313
129%
2,126,263!
4,947,581
5,809,490
117% a
4,788,744
1,006,130
21% a
4,830,174
101%
41,430!
1,567,894
2,035,060
130%
2,845,832
13,185
0% '
2,954,954
104%
109,122!
1,478,906
1,483,715
100%
1,637,892
70,092
4% !
1,750,095
107%
112,2038
1,061,371
2,326,567
219% f
1,635,312
8,954
1% E
527,343
32% a
(1,107,969)!
1,034,491
1,149,710
111%
1,587,117
205,767
13% !
1,278,935
81% _
(308,182)s
1,440,560
1,321,402
92% `
987,369
2
0%
381,587
39%
(605,782)a
1,087,790
890,377
82%
761,626
153,838
20%
763,022
100%
1,396!
431,000
1,201,524
279%
627,276
193,190
31% _
927,312
148% a
300,036!
315,000
336,256
107%
318,000
67,316
21%
318,000
100%
262,007
737,122
281% :
317,000
175,644
55%
702,580
222%
385,580!
209,500
300,513
143% :
195,057
78,205
40%
375,385
192% a
180,328!
177,574
188,547
106%
177,574
16,106
9% a
177,574
100%
127,000
-
0%
127,000
31,750
25%
127,000
100% a
158,000
83,152
53%
75,000
14,414
19%
17,296
23%
(57,704)
60,343,687
61,061,342
101% ;
68,445,652
14,532,068
21% ;
67,157,591
98% ;
(1,288,061);
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Administration Allocation
4,984
-
0%
36,938
- 0%
-
0%
36,938a
Personnel Services
52,118,863
51,416,037
99%
58,414,062
12,617,704 22%
57,421,303
98%
992,7%
Materials and Services
19,836,301
15,054,643
76%
23,095,173
3,232,935 14%
22,729,580
98%
365,593�
Capital Outlay
347,500
578,091
166%
1,932,000
- 0% '
88,185
5%
1,843,815a
TOTAL REQUIREMENTS ;
72,307,648
67,048,771
93% ;
83,478,173
15,850,639 19% ;
80,239,068
96% ;
3,239,105;
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
% $ Variance
Transfers In- General Fund
6,780,140
6,050,314
89%
7,218,715
-
0% _
6,914,116
96% (304,599),
Transfers In- OHP Mental Health
2,210,573
407,071
18%
5,858,016
0% a
'
2,015,931
34% (3,842,085)!
Transfers In- Acute Care Service
-
a
626,000
621,684
99%
621,684
99% (4,316)!
o
Transfers In -TRT
368,417
368,417
100% s
276,572
69,143
25% _ '
276,572
100% s
Transfers In - Video Lottery
-
-
a
250,000
250,000
100%
'
250,000
100%
Transfers Out
(1,332,674)
(877,923)
66%
(1,961,088)
(1,253,172)
64%
(1,987,507) 101% (26,419)-
TOTAL TRANSFERS
8,026,456
5,947,879
74%
12,268,215
(312,345)
-3%
8,090,796
66% ; (4,177,419);
FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance
Beginning Fund Balance
11,417,516
12,519,113 110%
10,029,605
12,479,564 124%
12,479,564 124% = 2,449,9W
Resources over Requirements a
(11,963,961)
(5,987,428)
(15,032,521)
(1,318,571)
(13,081,477) 1,951,044
Net Transfers - In (Out)
a
8,026,456
5,947,879
a
12,268,215
(312,345)
8,090,796 (4,177,419)a
i a
TOTAL FUND BALANCE
$ 7,480,011
$ 12,479,564 167% ;
$ 7,265,299
$ 10,848,649 149% ; ;
$ 7,488,883 103% ; $223,584:
o`,�uTES COG�' Budget to Actuals Report
Health Services - Admin - Fund 274
FY25 YTD September 30, 2024 (unaudited)
RESOURCES
Other
OHP Capitation
Interest on Investments
State Grant
TOTAL RESOURCES
25.0%
Year Complete
Fiscal Year 2024
Fiscal Year 2025
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
9,000
167,850 999% =
511,588
6,829
1%
36,612 7%
(474,976);
435,349
435,349 100% !
474,674
113,677
24% I
474,674 100%
1 262,007
737,122 281%
317,000
175,644
55% !
702,580 222% a
385,580,
i 160,000
148,958 93%
132,289
188,678 143%
131,686 100%
(603)a
866,356
1,489,279 172% ;
1,435,551
484,828
34%
1,345,552 94%
(89,999);
REQUIREMENTS Budget Actuals % Budget Actuals %
Personnel Services
6,769,513
6,539,032 97%
7,824,220
1,662,342 21% _
Materials and Services 1
7,671,421
7,570,859 99%
8,880,859
2,110,670 24%
1
Capital Outlay
43,750
I
87,587 200%
-
I
-
Administration Allocation
(121633,378)
(12,633,396) 100%
(15,155,101)
- 0%
TOTAL REQUIREMENTS
1,851,306
1,564,081 84%
1,549,978
3,773,012 243% ;
TRANSFERS
Budget Actuals % Budget Actuals %
Transfers In- OHP Mental Health
81,250
81,250 100%
_
Transfers Out 1
(300,174)
(315,174) 105%
(377,446)
(88,112)
23%
TOTAL TRANSFERS
(218,924)
(233,924) 107% ;
(377,446)
(88,112)
23%
FUND BALANCE
Budget
Actuals %
Budget
Actuals
%
Beginning Fund Balance
I
3,6651544
3,786,843 103%
f
3,419,300
3,456,464
101%
I
Resources over Requirements
(984,950)
(74,802) ;
(114,427)
(3,288,184)
Net Transfers - In (Out)
1
(218,924)
(233,924)
f
(377,446)
(88,112)
P
TOTAL FUND BALANCE _
$ 2,461,670
$ 3,478,117 141% ;
$ 2,927,428
$ 80,169
3% ,
A Personnel projections assume 3% vacancy
Projection %
$ Variance
7,816,512 100%
7,70& A
I I
8,811,521 99%
I I
I
69,338=
8
I I
(15,192,039) 100%
I
36,93&
1,435,994 93%
113,984
Projection % $ Variance
a o i
(377,446) 100%
(377,446) 100% ;
Projection %
$ Variance
3,478,117 102%
58,817-
I 1
(90,442)
I I
!
23,985;
I
(377,446) o
a
e
$ 3,010,229 103%
$82,802:
(ES C,0 Budget to Actuals Report
Health Services - Behavioral Health - Fund 274 25.0%
FY25 YTD September 30, 2024 (unaudited)
Year Complete
Fiscal Year 2024 Fiscal Year 2025
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
State Grant
17,967,689
14,679,278
82% ;
20,858,334
3,174,902
15%
OHP Capitation
16,058,765
16,886,706
105%
16,694,731
3,935,670
24%
State Miscellaneous
1 4,924,368
4,443,326
90% '
6,861,414
4,065,386
59%
OHP Fee for Service
1 4,927,331
5,777,316
117%
4,764,259
999,055
21%
Local Grants
1 1,348,943
1,395,962
103% =
2,457,949
-
0%
Federal Grants
1 1,285,560
1,186,400
92%
824,623
2
0%
Medicaid
! 431,000
1,201,524
279%
627,276
193,190
31%
Patient Fees
! 448,500
679,928
152%
575,975
120,286
21%
State - Medicare
! 209,500
300,513
143%
195,057
78,205
40%
Liquor Revenue
177,574
188,547
106% !
177,574
16,106
9%
Interfund Contract- Gen Fund
1 127,000
-
0% '
127,000
31,750
25%
Other
1 631,245
688,382
109%
6,241
-
0% a
TOTAL RESOURCES
48,537,475
47,427,881
98% ;
54,170,433
12,614,552
23% ;
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Administration Allocation
9,546,200
9,546,201
100% a
11,455,910
-
0% a
Personnel Services !
33,370,785
32,911,255
99%
37,477,912
8,008,042
21%
Materials and Services
9,740,566
5,397,546
55% ,
11,547,419
859,081
7%
Capital Outlay I
160,250
234,772 147% =
1,932,000
-
0%
TOTAL REQUIREMENTS
52,817,801
48,089,773
91% ;
62,413,241
8,867,123
14% ;
TRANSFERS
Budget Actuals io Budget Actuals %
Transfers In- OHP Mental Health
1,809,358
5,856 0%
5,554,712
0%
Transfers In- General Fund !
2,231,439
1,501,613 67% B
2,088,273
0%
Transfers In- Acute Care Service
-
s
626,000
621,684 99%
Transfers Out I
(481,000)
(562,749) 117% _
(445,000)
- 0%
TOTAL TRANSFERS
3,559,797
944,720 27% ;
7,823,985
621,684 8% ;
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Beginning Fund Balance
3,989,589
4,679,830 117%
2,943,669
4,984,311 169%
Resources over Requirements
(4,280,326)
(661,892)
I
(8,242,808)
3,747,429
1
m
Net Transfers - In (Out)
3,559,797
944,720
7,823,985
621,684
!
!
1
TOTAL FUND BALANCE
$ 3,269,060
$ 4,962,658 152% ;
$ 2,524,847
$ 9,353,423 370% ;
18,337,026 88%
(2,521,308)a A
6 I
16,694,731 100% ,
1
1 m
8,981,527 131%
c
2,120,113a1 B
1
4,795,462 101% ,
31,203=1
1 1
2,466,924 100% =
8,975a1 C
1 !
203,606 25%
9
(621,017)a1
1
927,312 148%
0
300,036!1
1
577,371 100%
1,396=1
! 1
375,385 192% a
180,328!1
1
f 1
177,574 100%
i
I
1
127,000 100%
I !
3,750 60%
i
(2,491)
53,667,668 99%
(502,765);
Projection %
$ Variance
11,455,910 100%
1
�
1
36,916,752 99%
561,160! D
1
1 I
11,499,884 100% =
47,535�
1 1
88,185 5%
1,843,815!I E
59,960,731 96% ;
2,452,510:
Projection % $ :'ariance
1,712,627 31% (3,842,085);
e 1 1
1,783,674 85% e (304,599):m F 1
621,684 99% (4,316)=
1 m 1
(445,000) 100%
3,672,985 47% ; (4,151,000);
Projection % $ Variance
4,962,658 169% � 2,018,989-
I
(6,293,063) 1,949,745!!
I 1 i
3,672,985 (4,151,000);
$ 2,342,581 93% ($182,266);
A Projections include $401 K one-time funds through HB 5204 for Jail Diversion and $21M budgeted that is now in State Miscellaneous. DCHS is
working with OHA to determine amounts of state grant carryover.
8 $2M originally budgeted to be received in State Grant line for Secure Residential Treatment Facility.
C Increase for Choice Model funding (+84K).
D Personnel projections assume 6% vacancy. Includes continuation of paid internship program, which began in January 2024 and was not originally
budgeted.
E Original budget included tenant improvement costs for expansion at a new site in La Pine. At this point, expenditures are not anticipated in FY25.
F Reduction in County General Fund related to no longer needing local match contribution of SAMHSA System of Care Grant, which ended August
2024.
u1ESC0GZ{ Budget to Actuals Report
Health Services - Public Health - Fund 274
FY25 YTD September 30, 2024 (unaudited)
RESOURCES
State Grant
Environmental Health Fees
State - Medicaid/Medicare
Other
State Miscellaneous
Local Grants
OHP Capitation
Vital Records
Patient Fees
Federal Grants
State Shared- Family Planning
OHP Fee for Service
TOTALRESOURCES
25.0%
Year Complete
Fiscal Year 2024
Fiscal Year 2025
Budget
Actuals %
Budget
Actuals
%
Projection
%
$ Variance
5,630,131
5,884,742 105% :
6,514,775
940,879
14%
6,594,921
101%
80,146- A
1,478,906
1,483,715 100% :
1,637,892
70,092
4%
1,750,095
107%
112,203: B
1,034,491
1,149,710 111% a
1,587,117
205,767
13% I
1,278,935
81%
(308,182); C
421,126
1,470,335 349% -
1,117,483
2,125
0% '
486,981
44%
(630,502)! D
868,711
602,044
69%
468,636
22,119
5%
218,951
639,098
292% a
387,883
13,185
3% a
-
117,506
I
360,000
56,164
16% a
315,000
336,256
107%
318,000
67,316
21%
639,290
210,450
33%
185,651
33,552
18%
155,000
135,003
87% a
162,746
-
0%
1 158,000
83,152
53%
75,000
14,414
19%
20,250
32,173
159%
24,485
7,076
29%
10,939,856
12,144,182
111% ;
12,839,668
1,432,688
11% ;
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals %
Administration Allocation
3,092,162
3,087,195
100%
3,7369129
- 0%
Personnel Services 1
11,978,565
11,965,751
100%
13,111,930
2,947,320 22%
Materials and Services
2,424,314
2,086,239
86%
2,666,896
263,184 10%
Capital Outlay I
143,500
255,731
178%
-
-
TOTAL REQUIREMENTS
17,638,541
17,394,916
99% ;
19,514,955
3,210,504 16% ;
TRANSFERS
Budget
A
nCtiialS
°' io
dge
Budget
Actuals o
tuala
Transfers In- General Fund
4,548,701
4,548,701
100%
5,130,442
- 0%
Transfers In-OHP Mental Health
319,965
319,965
100%
303,304
- 0%
Transfers In -TRT
368,417
368,417
100%
276,572
69,143 25%
Transfers In - Video Lottery
-
-
250,000
250,000 100%
Transfers Out I
(551,500)
-
0%
(1,138,642)
(1,165,061) 102%
TOTAL TRANSFERS
4,685,583
5,237,083
112% ;
4,821,676
(845,918) -18% ;
[ I
474,786 101% {
I
6,150-
I
488,030 126% a
100,147!1
i 1
336,983 94%
I
(23,017);
318,000 100%
1 I
185,651 100%
1
I I
177,981 109% =
1
15,235,
I I
17,296 23% a
(57,704)!I E
I
34,712 142% ,
10,227!I
12,144,371 95%
(695,297);
Projection
%
$ Variance
3,736,129
100%
1
12,688,039
8
97%
I
423,891, F
i
2,418,176
i
I
91%
I
1
248,720,
1
18,842,344
97% ;
672,611:
Projection % $ Variance
5,130,442 100%
f 1 �
303,304 100%
I ! 1
276,572 100%
250,000 100%
o i �
(1,165,061) 102% (26,419),
4,795,257 99% (26,419);
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Projection
% $ Variance
Beginning Fund Balance
3,762,383
4,052,440 108%
3,666,636
4,038,789 110%
4,038,789
110% 372,153,
Resources over Requirements 1
(6,698,685)
(5,250,734) _
(6,675,287)
(1,777,816)
(6,697,973)
(22,686)
Net Transfers - In (Out)
4,685,583
5,237,083
4,821,676
(845,918)
4,795,257
(26,419)
1
TOTAL FUND BALANCE
$ 1,749,281
$ 4,038,789 231% ;
$ 1,813,025
$ 1,415,056 78% ;
$ 2,136,073
118% ; $323,048;
A DCHS is working with OHA to determine amounts of state grant carryover.
B In September, Board approved an additional 8%fee increase effective October 1, 2024.
C Projections less than budget due to Reproductive Health Clinic closures as of October 1, 2024.
D Projection less than budget due to Opioid Settlement payments being directly received within Fund 001 as of July (392K originally budgeted) and
state funding for Family Connects Oregon coming through state grant (additional 238K).
E Projections less than budget due to Reproductive Health Clinic closures as of October 1, 2024.
F Personnel projection assumes an average of 2% vacancy.
v1ES C-0"%' Budget to Actuals Report
Community Development - Fund 295 25.0%
FY25 YTD September 30, 2024 (unaudited)
Year Complete
L-77Tscal Year 2024 Fiscal Year 2025
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
Admin - Operations
Code Compliance
Building Safety
Electrical
Onsite Wastewater
Current Planning
Long Range Planning
TOTAL RESOURCES
REQUIREMENTS
Admin - Operations
Code Compliance
Building Safety
Electrical
Onsite Wastewater
Current Planning
Long Range Planning
TOTAL REQUIREMENTS
157,300
148,681
95%
144,238
35,064
24% a
1,124,181
840,865
75%
1,003,933
314,676
31%
3,991,388
3,372,838
85%
3,414,568
956,812
28%
902,175
796,598
88%
918,502
231,856
25%
923,880
909,862
98%
1,028,065
199,913
19%
2,304,562
1,708,739
74%
1,916,960
559,063
29%
1,057,354
746,065
71%
974,972
347,108
36%
10,460,840
8,523,648
81% ;
9,401,238
2,644,493
28% ;
Budget
Actuals
%
Budget
Actuals
%
3,241,288
2,954,122
91%
3,552,093
800,714
23%
743,931
655,434
88%
801,574
151,815
19%
2,088,542
1,863,677
89%
2,133,076
454,615
21%
583,718
560,356
96%
I
612,818
140,764
23%
I
1
865,670
732,454
85%
679,752
145,033
21%
i 1,857,735
1,416,212
76%
1,410,470
278,524
20%
888,677
714,855
80%
757,012
176,992
23%
10,269,561
8,897,111
87%
9,946,795
2,148,456
22% ;
144,238 100%
I I I
1,003,933 100%
3,429,168 100% 14,60&
0 I I
918,502 100%
I
1,028,065 100%
c , i
1,916,960 100%
1 I
974,972 100%
9,415,838 100% ; 14,600:
Projection % $ Variance
3,572,366 101% _ (20,273); A
I I I
805,976 101% _ (4,402)=I A
I a
2,155,280 101% , (22,204); B
653,791 107% : (40,973); B
I 1 I
692,848 102% (13,096); A
1,435,680 102% s (25,210); A
I E I
771,090 102% , (14,078)= A
10,087,031 101% ; (140,236);
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers In - CDD Operating
510,105
47,445
9%
131,502
- 0% _
- 0%
(131,502);
Fund
Transfers In - TRT
-
-
100,000
25,000 25%
100,000 100%
Transfers in - General Fund I
100,000
48,181
48% a
100,000
- 0%
100,000 100%
Transfers In - CDD Building I
-
'
68,628
- 0% E I
665,366 970% a
596,738= C
Reserve
Transfers In - CDD Electrical
86,721
50,027
58%
61,412
- 0%
231,281 377% =
169,869: C
Reserve
Transfers Out
(107,544)
(107,544)
100%
-
Transfers Out - CDD Reserve I
(122,752)
(233,698) 190%
-
- I I
(179,118) 999%
(179,118)i D
TOTAL TRANSFERS
466,530
(195,589)
-42% ;
461,542
25,000 5%
917,529 199% ;
455,987:
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Projection %
$ Variance
Beginning Fund Balance
1,317,921
1,322,717 100%
1,000,000
753,666 75%
753,666 75%
(246,334);
Resources over Requirements
191,279
(373,463)
(545,557)
496,037
I
(671,193)
I
(125,636)
Net Transfers - In (Out)
i
466,530
(195,589)
i
461,542
25,000
I
917,529
455,987
I
TOTAL FUND BALANCE
$ 1,975,730
$ 753,666 38%
$ 915,985
$ 1,274,703 139% ; ;
$ 1,000,002 109% ;
$84,017:
A Projections reflect net increase resulting from the increased HBF costs, and offset by a decrease in unfilled positions.
B Projections reflect net increase resulting from the increased HBF costs, and offset by a decrease in unfilled positions and the addition of one new
FTE.
C Transfer from reserves for one new FTE and contribution to contingency requirement.
D Transfer to reserves reduced general divisions contingency requirement.
iESBudget to Actuals Report
Road - Fund 325
FY25 YTD September 30, 2024 (unaudited)
25.0%
Year Complete
Fiscal Year 2024
Fiscal Year 2025
RESOURCES
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Motor Vehicle Revenue
20,648,483
21,099,991 102% e
21,484,773
5,204,244
24% a
21,484,773 100% m
Federal - PILT Payment
2,240,000
2,394,054 107% a
2,741,447
2,401,480
88% a
2,401,480 88% a
(339,967);
Other Inter -fund Services I
1,450,015
1,574,821 109%
1,368,191
309,341
23% I
1,368,191 100%
Cities-Bend/Red/Sis/La Pine I
763,171
961,664 126%
988,063
-
0% _ '
988,063 100%
I
I
Sale of Equip & Material
614,500
€
370,308 60%
486,300
8,709
I I
2% _
6
486,300 100%
Interest on Investments I
138,031
195,226 141%
158,000
72,885
46% I
291,540 185% :
133,540-
Federal Reimbursements I
689,703
342,290 50%
137,000
-
0% '
137,000 100% °
Miscellaneous I
i
73,808
70,690 96%
61,132
16,306
27% '
61,132 100%
a
a
Mineral Lease Royalties
I
50,000
I
131,078 262% °
50,000
707
le
1% °
I
I
50,000 100%
a
Assessment Payments (P&I)
6,000
11,471 191%
5,000
455
9%
5,000 100%
TOTAL RESOURCES
26,673,711
27,151,594 102% ;
27,479,906
8,014,127
29%
27,273,479 99% ;
(206,427);
REQUIREMENTS
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Personnel Services
8,406,468
8,507,587 101% -
9,556,843
2,038,219
21%
9,247,371 97%
309,472: A
I
Materials and Services
8,600,033
I
7,243,409 84% a
9,992,969
2,570,779
1 1
26%
1
9,992,969 100%
8
Capital Outlay I
118,260
53,591 45%
-
TOTAL REQUIREMENTS
17,124,761
15,804,587 92% ;
19,549,812
4,608,998
24%
19,240,340 98%
309,472:
TRANSFERS
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Transfers Out
(12,700,000)
(12,700,000) 100% _
(10,720,695)
(2,089,362)
19%
(10,720,695) 100%
TOTAL TRANSFERS
(12,700,000)
(12;700,0001 100% ;
(10,720,695)
(2,089,362)
19%
(10,720,695) 100%
FUND BALANCE
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Beginning Fund Balance
5,521,251
7,351,679 133% ;
5,223,706
5,998,686
115%
5,998,686 115%
774,980-
Resources over Requirements
9,548,950
11,347,007
7,930,094
3,405,129
8,033,139
103,045!
Net Transfers - In (Out)
I
(12,700,000)
(12,700,000) !
I
(10,720,695)
(2,089,362)
I I
(10,720,695)
I
I
TOTAL FUND BALANCE ;
$ 2,370,201
$ 5,998,686 253% ;
$ 2,433,105
$ 7,314,453 301% ;
$ 3,311,130 136% ;
$878,025;
A Projected Personnel savings based on FY24/FY25 average vacancy rate of 4.7%
Q`��Tc�GES 2< Budget to Actuals Report
Adult P&P - Fund 355 25.0%
FY25 YTD September 30, 2024 (unaudited)
Year Complete
Fiscal Year 2024 Fiscal Year 2025
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
DOC Grant in Aid SB 1145
CJC Justice Reinvestment
DOC Measure 57
Interest on Investments
Interfund- Sheriff
Other Inter -fund Services
State Miscellaneous
Miscellaneous
Oregon BOPPPS
Gen Fund/Crime Prevention
Electronic Monitoring Fee
TOTALRESOURCES
4,116,464
4,143,196
101% :
4,693,331
1,179,451
25% e
943,172
1,103,019
117%
1,167,810
728,909
62%
256,815
259,307
101%
259,307
259,307
100% o e
75,230
87,583
116% =
73,000
27,940
38%
1
50,000
50,000
100%
60,000
15,000
25%
I
-
-
,
50,000
-
0%
22,607
116,078
513% s
19,709
-
0% a
1 500
1,062
212%
500
4,384
877%
I I
1 20,318
7,686
38%
-
-
1 50,000
50,000
100% !
-
-
1 500
258
52%
-
-
1 1
t
5,535,606
5,818,189
105% ;
6,323,657
2,214,990
35% ;
4,693,331
100% _
-
1,167,810
100%
r
259,307
I
100%
111,760
153%
38,760:
60,000
100%
50,000
100%
19,709
100%
4,884
977%
I
4,384= A
1
1
I
6,366,801
101% ;
43,144;
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Personnel Services 5,757,511 5,239,314 91% 6,387,456 1,244,999 19% 5,452,225 85% 935,231: B
Materials and Services 1 1,818,521 1,788,217 98% 1,984,229 361,727 18% 1 1,947,258 98% 36,971! C
TOTAL REQUIREMENTS 7,576,032 7,027,531 93% 8,371,685 1,606,726 19% ; 7,399,483 88% 972,202:
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers In- General Funds
536,369
601,369 112% 703,369
175,842 25% 703,369 100%
Transfers In- Health Services
50,000
- 0% -
- _
Transfer to Vehicle Maint
(75,419)
(75,419) 100%' (76,405)
(19,101) 25% (76,405) 100%
TOTAL TRANSFERS ;
510,950
525,950 103% ; 626,964
156,741 25% 626,964 100% ;
FUND BALANCE Budget Actuals % Budget Actuals %
Beginning Fund Balance
3,000,000
3,010,934 100% =
2,500,000
2,327,543 93%
Resources over Requirements
(2,040,426)
(1,209,342)
(2,048,028)
608,264
Net Transfers - In (Out)
1
510,950
525,950 ,
I
626,964
156,741
I e
TOTAL FUND BALANCE
$ 1,470,524
$ 2,327,543 158% ;
$ 1,078,936
$ 3,092,548 287%
A Reimbursement for hosting event for Oregon Association of Community Corrections Directors.
B Projected Personnel savings based on FY24/FY25 average vacancy rate of 16.2%
C Materials and services projections based on current spending trends.
Projection % $ Variance
2,327,543 93% (172,457);
I 1
(1,032,682) i 1,015,346:
626,964
$ 1,921,825 178% ; $842,889:
o`�v1ES C0 Budget to Actuals Report
Road CIP - Fund 465
FY25 YTD September 30, 2024 (unaudited)
25.0%
Year Complete
Fiscal Year 2024 1
Fiscal Year 2025
RESOURCES
Budget
Actuals %
Budget
Actuals %
Projection
% $ Variance
State Miscellaneous o
1,704,116
2,342,101 137%
881,339
- 0% _
881,339
100%
Interest on Investments 1
475,310
580,958 122%
476,000
135,285 28% a 1
541,140
114% = 65,140�
1
Miscellaneous
-
1
28,774
-
I I
-
-
1 1
TOTAL RESOURCES
2,179,426
2,951,833 135% ;
1,357,339
135,285 10% ;
1,422,479
105% ; 65,140:
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Materials and Services 132,770 132,770 100% = 134,492 33,623 25% 134,492 100%
Capital Outlay 1 24,009,399 22,991,686 96% 16,189,012 1,110,488 7% 1 13,307,652 82% a 2,881,360,
TOTAL REQUIREMENTS ; 24,142,169 23,124,456 96% ; 16,323,504 1,144,111 7% ; 13,442,144 82% 2,881,360;
TRANSFERS
Budget
Actuals
%
Budget Actuals
%
Projection % $ Variance
Transfers In
12,500,000
12,500,000
100% ;
10,631,333
- 0%
10,631,333 100%
TOTAL TRANSFERS
12,500,000
12,500,000
100% ;
10,631,333
- 0%
10,631,333 100% ;
FUND BALANCE
Budget
Actuals %
Budget
Actuals % Projection % $ Variance
Beginning Fund Balance
19,012,380
23,347,907 123%
15,534,050
15,675,284 101% = 15,675,284 101% ; 141,234,
Resources over Requirements
(21,962,743)
(20,172,623)
(14,966,165)
(1,008,826) a (12,019,665) 2,946,5W
Net Transfers - In (Out)
1
12,500,000
12,500,000
I
10,631,333
- 10,631,333
1 1 a 1
TOTAL FUND BALANCE ;
$ 9,549,637
$ 15,675,284 164% ; $ 11,199,218
$ 14,666,458 131% ; ; $ 14,286,952 128% ; $3,087,734:
Budget to Actuals Report
wy��°TESC��iA
Q Road CIP (Fund 465) - Capital Outlay Summary
by Project
25.00%
FY25 YTD September 30, 2024
Year Completed
Fiscal Year 2024
Fiscal Year 2025
Budget Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Hunnel Rd: Loco Rd to Tumalo Rd
2,693,318
2,544,568
94 %
172,370
Powell Butte Hwy/Butler Market RB
1,950,000
1,551,099
80% i
1,095,760
816,037
74%
858,000
78%
237,760
Wilcox Ave Bridge #2171-03 Replacement
160,000
0%
160,000
100%
Paving Tumalo Rd/Deschutes Mkt Rd
520,000
1,305
0%
535,000
103%
(15,000)
HamehookRd Bridge#16181 Rehabilitation
380,000
367,224
97%
1,930,500
45,503
2%
1,791,900
93%
138,600
NW Lower Bridge Way:43rd St to Holmes Rd
159,140
105,726
66%
1,650,000
0%
1,650,000
100%
Northwest Way: NW Coyner Ave to NW Altmeter Wy i
-
-
85,000
0%
85,000
100%
-
Tumalo Reservoir Rd: OB Riley to Sisemore Rd
180,000
197,240
110 %
2,417,752
12,323
1 %
2,417,752
100
Local Road Pavement Preservation
-
"
Paving Of Horse Butte Rd
-
-
630,000
0 %
630,000
100%
-
Paving Of Obr Hwy: Tumalo To Helmho
2,600,000
2,303,234
2,520,000
0%
-
0%
2,520,000
La Pine Uic Stormwater Improvements
-
-
240,000
0% i
240,000
100% i
-
S Century Dr / Spring River Rd Roun
10,000
244
1,650,000
26,928
2%
1,650,000
100
Burgess Rd/Day Rd Traffic Signal
50,000
0%
50,000
100
Powell Butte Hwy: McGrath Rd to US20
2,290,000
0%
2,290,000
100%
Slurry Seal 2025
350,000
0%
350,000
100%
-
Hamby Road School Zone Improvements
11,449
80,000
(80,000)
ODOT ARTS Program - Driver Speed Feedback Signs
24,161
24,161
100%
24,161
100%
-
Lazy River Dr Mailbox Improvements
150,000
411
0%
150,000
100%
-
Asphalt Leveling 2024
200,000
200,000
100
FY 23 Guardrail Improvements
Signage improvements
125,839
0%
60,839
48%
65,000
Sidewalk Ramp Improvements
100,000
0%
85,000
85%
15,000
TOTAL CAPITAL OUTLAY
$ 7,972,458
$ 7,069,335
89%
$16,189,012i
1,110,488
7%:
$13,307,652
82%:
$ 2,8817360
�1ES ` z{ Budget to Actuals Report
�G
Solid Waste - Fund 610
FY25 YTD September 30, 2024 (unaudited)
25.0%
Year Complete
Fiscal Year 2024
Fiscal Year 2025
RESOURCES
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Franchise Disposal Fees
8,000,000
8,858,989 111% a
9,940,000
2,573,498
26% _
9,940,000 100%
; A
Commercial Disp. Fee
3,310,000
3,984,563 120%
4,450,000
1,260,147
28% _
4,450,000 100% _
A
Private Disposal Fees
3,450,000
3,236,947 94% !
3,420,000
1,047,118
31% ! !
3,420,000 100%
A
Special Waste
30,000
'
103,947 346%
645,000
36,439
6% _
645,000 100%
Franchise 5% Fees
565,000
646,761 114%
635,000
144,455
23% _
635,000 100% _
B
Yard Debris
400,000
456,528 114%
440,000
140,337
32%
440,000 100%
Miscellaneous
173,000
290,694 168%
170,000
52,558
31% !
170,000 100%
Interest on Investments
60,410
147,126 244% !
62,000
49,149
79% ! '
196,600 317% !
134,600! C
Recyclables
! 7,000
7,669 110% !
7,000
4,644
66% ! !
I
7,000 100%
Leases
1
1 100% !
1
-
0% !
1 100%
TOTAL RESOURCES
15,995,411
17,733,226 111% ;
19,769,001
5,308,345
27% ;
19,903,601 101% ;
134,600:
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection % $ Variance
Personnel Services
4,108,983
3,967,708
97%
5,739,145
1,114,402
19%
5,739,145 100% a
Materials and Services
7,683,911
7,306,344
95% !
8,994,999
1,387,076
15% ! !
8,994,999 100%
Capital Outlay !
309,000
246,763
80% !
282,000
24,971
9% , !
282,000 100%
Debt Service !
2,302,640
2,302,520 100% !
2,305,600
-
0% !
2,305,600 100%
TOTAL REQUIREMENTS ;
14,404,534
13,823,336
96% ;
17,321,744
2,526,449
15% ;
17,321,744 100% ;
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers In - SW Capital & 910,000 - 0%-
Equipment Reserve
Transfers Out - SW Capital & (2,613,962) (2,613,962) 100% _ (4,564,141) (1,141,035) 25% (4,564,141) 100%
Equipment Reserve
TOTAL TRANSFERS (1,703,962) (2,613,962) 153% ; (4,564,141) (1,141,035) 25% ; ; (4,564,141) 100% ;
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Projection %
$ Variance
Beginning Fund Balance
2,416,385
2,743,514 114%
3,941,745
4,039,441 102%
4,039,441 102%
97,696,
Resources over Requirements !
1,590,877
3,909,890 !
2,447,257
2,781,896 ! !
2,581,857 !
134,600!
Net Transfers - In(Out) !
o
(1,703,962)
(2,613,962)
i
(4,564,141)
(1,141,035) ! !
�o
(4,564,141)
�
a
TOTAL FUND BALANCE
$ 2,303,300
$ 4,039,441 175% ;
$ 1,824,861
$ 5,680,302 311% ; ;
$ 2,057,157 113% ;
$232,296:
A Total disposal fee projections reflect management's best estimate of revenues to be collected. Disposal tons are typically higher in the summer with
reductions in winter; fiscal YTD tons are running 0.3% greater than last year-to-date.
B Annual fees due April 15, 2025; received monthly installment from Republic
C Investment Income projected to come in higher than budget
VTES COG�< Budget to Actuals Report
Fair & Expo - Fund 615
FY25 YTD September 30, 2024 (unaudited)
25.0%
Year Complete
Fiscal Year 2024
Fiscal Year 2025
RESOURCES
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Food & Beverage
991,000
1,565,820 158% =
1,535,000
394,968
26% _
1,649,241 107% =
114,241
Events Revenue � I
1,050,000
979,919 93%
1,390,000
290,812
21% _ '
6
772,115 56%
(617,885);
Rights & Signage
105,000
1
106,016 101% =
110,000
55,300
1
50%
1
123,700 112%
131700=
Horse Stall Rental I
100,000
74,925 75%
67,500
30,000
44% '
55,000 81%
(12,500): A
Storage
50,000
51,099 102% =
45,000
-
0%
44,800 100% _
1
(200);
Camping Fee
22,500
33,694 150%
37,500
11,693
31%
57,193 153%
19,693a
Interest on Investments 1
22,000
24,619 112% -
16,000
5,247
33% a
20,990 131% °
4,990
Miscellaneous
3,000
7,001 233%
5,000
10,596 212%
10,972 219%
5,972=1
TOTAL RESOURCES
2,343,500
2,843,093 121% ;
3,206,000
798,616
25% ;
2,734,011 85%
(471,989);
REQUIREMENTS
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Personnel Services
1,478,441
1,499,682 101% ;
1,851,584
377,659
20%
1,514,719 82%
336,865, B
1
Personnel Services - F&B
148,510
P
80,916 54%
187,439
19,373
P P
10%
P
161,386 86%
P
26,053a
Materials and Services
1,492,986
1
1,334,327 89%
1,917,689
279,641
1 1
15%
1
1,831,266 95%
1
86,423-
1
Materials and Services - F&B
514,200
1
852,112 166%
781,750
214,899
P 8
27%
P
853,180 109%
1
(71,430);
Debt Service 1
100,190
100,139 100% -
99,700
-
0% P
99,700 100% -
TOTAL REQUIREMENTS
3,734,327
3,867,176 104% ;
4,838,162
891,572
18% ;
4,460,251 92% ;
377,911;
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers In - Room Tax
1,009,023
988,867
98%
963,000
240,750
25% a
963,000 100%
Transfers In - County Fair
-
-
1
196,900
49,225
i t
25%
I I
196,900 100% -
Transfers In - Park Fund
30,000
30,000
100%
30,000
7,500
25% _
30,000 100% -
Transfers Out I
(163,342)
(10,777)
7%
(10,777)
(2,694)
25% a
(10,777) 100%
TOTAL TRANSFERS
875,681
1,008,090
115% ;
1,179,123
294,781
25% ;
1,179,123 100% ;
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Projection %
$ Variance
Beginning Fund Balance
547,763
547,764 100%
577,865
531,770 92% _
531,770 92%
(46,095);
Resources over Requirements
B
(1,390,827)
(1,024,083)
(1,632,162)
(92,956)
(1,726,240)
(94,078);
Net Transfers - In (Out)
I
875,681
1,008,090
1
1,179,123
294,781 s
1 8
1,179,123
I
1
TOTAL FUND BALANCE _
$ 32,617
$ 531,770 999% ;
$ 124,826
$ 733,595 588% ; ;
($ 15,347) -12% ;
($140,173);
A Cascade Futurity's horse stall rental was billed $30,000 after the event
based on usage (billed but not yet received).
B Projected Personnel savings based
on FY24/FY25 average vacancy
rate of 22.9%
1ES coG�< Budget to Actuals Report
Annual County Fair - Fund 616 25.0%
FY25 YTD September 30, 2024 (unaudited)
Year Complete
Fiscal Year 2024 Fiscal Year 2025
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
Concessions and Catering
790,000
834,968
106% =
797,500
828,021
104% = a
1,314,795
165% =
517,295:
Gate Receipts
775,000
1,046,188
135%
780,000
916,426
117%
916,912
118% a
136,912;
Carnival
430,000
245,809
57%
430,000
449,198
104% _
450,559
105%
20,559a
Commercial Exhibitors 1
118,200
114,091
97%
115,000
137,741
120% !
137,741
120%
22,741
Fair Sponsorship
!
92,500
69,967
76% °
99,000
99,960
101% _
1
141,020
142% =
42,020eI
State Grant
53,167
53,167
100%
53,167
635
1%
53,167
100%
1
Rodeo Sponsorship
30,000
35,452
1
118%
30,000
44,810
I Q
149% e
44,811
1
149% °
I
14,811!
Interest on Investments
13,500
25,831
191% ,
23,000
7,114
31% °
28,450
124% ,
5,450°
1
R/V Camping/Horse Stall Rental
1
17,250
31,255
4
181% °
18,500
35,982
I !
194%
'
35,982
!
194% =
17,482!I
Merchandise Sales
2,500
1,899
76%
2,500
1,608
64%
2,500
100%
i
i
Livestock Entry Fees
1
2,000
1,940
1
97%
i
2,000
3,139
la
157%
! 1
3,139
Q
157% -
!
1,139,
!
Miscellaneous
-
39
-
-
-
TOTAL RESOURCES
2,324,117
2,460,606
106% ;
2,350,667
2,524,632
107% ;
3,129,075
133% ;
778,408:
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
% $
Variance
Personnel Services
226,531
189,056
83%
229,798
55,423
24%
233,873
102% _
(4,075); A
1
Materials and Services
2,356,325
2,249,042
!
95% °
2,442,103
2,173,262
! I
89%
2,428,057
!
99%
1
14,046-
TOTAL REQUIREMENTS
2,582,856
2,438,099
94% ;
2,671,901
2,228,686
83% ;
2,661,930
100% ;
9,971;
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfer In -TRT 1% 75,000 75,000 100% 75,000 18,750 25% 75,000 100%
Transfers Out (109,503) (109,503) 100% - - ;
Transfer Out - Fair & Expo 1 1 (196,900) (49,225) 25% ! (196,900) 100% !
TOTAL TRANSFERS (34,503) (34,503) 100% ; (121,900) (30,475) 25% ; ; (121,900) 100% 2,
FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance
Beginning Fund Balance
521,447
521,447 100%
600,000
509,451 85%
519,959 87% (80,041);
Resources over Requirements
(258,739)
22,507
(321,234)
295,946
467,145 788,379-
Net Transfers - In (Out)
I
(34,503)
(34,503)
1
(121,900)
(30,475)
I !
(121,900)
1 !
TOTAL FUND BALANCE
$ 228,205
$ 509,451 223% ;
$ 156,866
$ 774,922 494% ;
$ 865,204 552% ; $708,338:
A Projected Personnel based on overage to date
IPVTES COG�< Budget to Actuals Report
Annual County Fair - Fund 616
CY24 YTD September 30, 2024 (unaudited)
Fair 2024
Actuals to
2024
Fair 2023
Date
Projection
RESOURCES
Gate Receipts
$ 1,042,896
$ 919,718
$ 919,718
Carnival
245,809
449,198
449,198
Commercial Exhibitors
436,160
,..
459,657
452,741
Livestock Entry Fees
1,940
3,139
3,139
R/V Camping/Horse Stall Rental
31,449
35,788
35,788
Merchandise Sales
1,899
,. _
1,608
1,608
Concessions and Catering
512,899
506,105
988,605
Fair Sponsorship
117,183
122,752
158,100
TOTAL FAIR REVENUES
$ 2,390,235
$ 2,497,963
$ 3,008,896
OTHER RESOURCES
State Grant 53,167 635 53,802
Interest 19,504 20,575 25,591
Miscellaneous 114 - -
TOTAL RESOURCES $ 2,463,020 w $ 2,5i9,i7"s $ 3,088,289
REQUIREMENTS
Personnel 175,531 160,266 210,357
Materials & Services 2,124,162 2,361,569 2,435,201
TOTAL REQUIREMENTS $ 2,299,693 $ 2,521,835 $ 2,645,558
TRANSFERS
Transfer In - TRT 1 %
75,000
62,500
81,250
Transfer Out - F&E Reserve
(170,608)
(54,753)
(54,753)
Transfer Out - Fair & Expo
(65,633)
(147,673)
TOTAL TRANSFERS
$ (95,608)
4
$ (57,886)
$ (121,176)
Net Fair
$ 67,719
$ (60,548)
$ 321,555
Beginning Fund Balance on Jan 1
$ 952,421
E
$ 1,020,140
$ 1,020,140
Ending Balance
$ 1,020,140
$ 959,592
$ 1,341,695
Oy`�v(ES COG2< Budget to Actuals Report
Fair &Expo Capital Reserve - Fund 617
25'U%
FY25 YTD September 30, 2024 (unaudited)
Year Complete
Fiscal Year 2024 Fiscal Year 2025
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
Interest on Investments 64,800 94,239 145% = 88,000 29,504 34% 118,020 134% ; 30,020-
Miscellaneous P 130,809 P 94,112 ' 94,112 , 94,11Z
TOTAL RESOURCES 64,800 225,047 347% ; 88,000 123,616 140% ; 212,132 241% ; 124,132;
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Materials and Services 343,555 274,247 80% 475,000 45,268 10% a 475,000 100%
Capital Outlay P 746,445 191,682 26% 785,000 7,063 1% e P 785,000 100% A
TOTAL REQUIREMENTS ; 1,090,000 465,928 43% ; 1,260,000 52,331 4% 1,260,000 100% ;
TRANSFERS
Budget
Actuals
%
Budget
Actuals %
Projection % $ Variance
Transfers In -TRT 1%
462,119
453,481
98%
442,396
110,599 25%
442,396 100%
Transfers In - Fund 165 P
100,000
100,000
100%
150,000
150,000 100%
9 P
150,000 100%
r P
P
Transfers In -Annual County Fair;i
109,503
109,503
a
100% ,
1
_
-
I P
B I
Transfers In - Fair & Expo
152,565
0%
-
-
TOTAL TRANSFERS
824,187
662,984
80%
592,396
260,599 44% ;
592,396 100% 2,
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Projection %
$ Variance
Beginning Fund Balance
2,592,838
2,757,229 106% =
3,136,000
3,179,332 101% :
3,179,332 101% -
43,332-
Resources over Requirements
(1,025,200)
(240,881)
(1,172,000)
71,285
(1,047,868)
124,132
Net Transfers - In (Out)
824,187
662,984 a
592,396
260,599
592,396
TOTAL FUND BALANCE
$ 2,391,825
$ 3,179,332 133% ;
$ 2,556,396
$ 3,511,216 137% ; ;
$ 2,723,860 107% ;
$167,464:
A Capital Outlay appropriations are a placeholder should viable projects be recommended and approved for construction
�1ES` 2{ Budget to Actuals Report
�G
RV Park - Fund 618
FY25 YTD September 30, 2024 (unaudited)
25.0%
Year Complete
Fiscal Year 2024
Fiscal Year 2025
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
RV Park Fees < 31 Days
500,000
479,680
96%
450,000
155,070
34% a a
484,570 108% =
34,570=
RV Park Fees > 30 Days
12,500
21,682
173% a
15,000
-
0%
15,000 100%
Interest on Investments 1
2,300
8,447
367%
8,000
3,107
39% 1
12,430 155% =
4,4301
1
Cancellation Fees
7,000
13,820
I
197% ,
7,000
12,162
@ P
174% ,
I
17,904 256%
10,904!I
Washer / Dryer
5,000
5,575
I
112%
5,000
3,698
I I
74%
1
6,818 136%
1,818=t
Miscellaneous I
2,500
4,335
173% a
2,500
739
30% a
2,433 97%
(67)a
Vending Machines
1,500
1,352
90%
1,500
690
46%
1,914 128%
414a1
TOTAL RESOURCES
530,800
534,892
101% ;
489,000
175,465
36%
541,069 111% ;
52,069:
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection %
$ Variance
Personnel Services
91,328
92,389
101%
159,210
34,879
22%
158,727 100%
483-
Materials and Services
303,173
202,217
67%
344,054
55,681
16%
340,193 99%
3,861=@
1
Debt Service
222,630
a
222,596 100% ,
223,600
-
I @
0%
I
223,600 100%
@
-
TOTAL REQUIREMENTS ;
617,131
517,201
84% ;
726,864
90,560
12%
722,520 99%
4,344;
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers In - Park Fund
160,000
160,000 100% =
160,000
40,000
25%
160,000 100%
1
Transfers In -TRT Fund
20,000
1
20,000 100%
20,000
5,000
@ @
25% _
1 I
20,000 100%
Transfer Out - RV Reserve
(51,564)
(51,564) 100%
(122,142)
(30,536)
25%
(122,142) 100%
TOTAL TRANSFERS
128,436
128,436 100% ;
57,858
14,465
25% ;
57,858 100% ;
FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance
Beginning Fund Balance
1
93,115
166,640 179%
248,000
312,766 126% t s
312,766 126% 64,766:
Resources over Requirements
(86,331)
17,690 s
I
(237,864)
84,905
! I
(181,451) 56,413
I 1
I
Net Transfers - In (Out)
1
128,436
128,436
I
57,858
14,465
I I
57,858
I I
TOTAL FUND BALANCE
$ 135,220
$ 312,766 231% ;
$ 67,994
$ 412,135 606% ;
$ 189,173 278% ; $121,179;
01E5C0G2{ Budget to Actuals Report
RV Park Reserve - Fund 619 25.0°�°
FY25 YTD September 30, 2024 (unaudited)
Year Complete
Fiscal Year 2024 Fiscal Year 2025
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
Interest on Investments 34,300 45,518 133% a 45,000 13,317 30% 53,270 118% 8,270a
TOTAL RESOURCES 34,300 45,518 133% ; 45,000 13,317 30% ; , 53,270 118% ; 8,270;
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Materials and Services
100,000
37,958 38%
100,000
- 0%
100,000 100% .
1
Capital Outlay
74,000
1
7,294 10%
70,000
! 1
- 0%
1 I
70,000 100% , A
TOTAL REQUIREMENTS ;
174,000
45,252 26%
170,000
- 0% ;
170,000 100% ;
TRANSFERS
Budget
Actuals %
Budget
Actuals %
Projection % $ Variance
Transfer In - RV Park Ops
51,564
51,564 100% 0
122,142
30,536 25%
122,142 100% a
TOTAL TRANSFERS
51,564
51,564 100% ;
122,142
30,536 25% ;
122,142 100% ;
FUND BALANCE Budget Actuals %
Budget
Actuals %
Projection
%
$ Variance
Beginning Fund Balance 1,372,453 1,469,559 107% =
1,513,413
1,521,389 101% _
1,521,389
101%
7,976-B
Resources over Requirements (139,700) 266
(125,000)
13,317
(116,730)
8,270!
Net Transfers - in (Out) 51,564 51,564
1 I
122,142
30,536 =
i t
122,142
1
I
TOTAL FUND BALANCE $ 1,284,317 $ 1,521,389 118% ;
$ 1,510,555
$ 1,565,242 104% ; ;
$ 1,526,801
101% ;
$16,246;
A Capital Outlay appropriations are a placeholder
B Final Beginning Fund Balance will be determined after the final close
of FY24
Q`�uSES ('pG,< Budget to Actuals Report
Risk Management - Fund 670
FY25 YTD September 30, 2024 (unaudited)
25.0%
Year Complete
Fiscal Year 2024 1
Fiscal Year 2025
RESOURCES
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Workers' Compensation
1,111,585
1,158,078 104%
1,116,950
292,795
26% 6
g
1,116,950 100%
General Liability
935,832
935,832 100%
943,414
235,854
25%
1,040,000 110%
96,586, A
Property Damage
418,028
418,028 100%
419,983
104,996
25%
419,983 100%
Unemployment
439,989
348,407 79%
362,214
266,384
74%
362,214 100%
B
Interest on Investments 1
200,000
274,605 137% ;
254,000
67,265
26% @
269,060 106%
15,060!
1
Vehicle i
226,710
I
226,710 100%
250,030
62,508
P @
25% =
!
250,030 100%
1
Skid Car Training
10,000
45,839 458% =
30,000
5,266
18% _
30,000 100%
Claims Reimbursement 1
369,959
429,840 116% a
20,000
-
0% @
20,000 100% a
Process Fee- Events/ Parades
2,000
I
1,595 80%
2,000
220
I @
11% =
@
2,000 100% _
I
-
1
Miscellaneous
200
1
2,700 999%
200
-
I I
0% =
a
200 100%
1
TOTAL RESOURCES
3,714,303
3,841,634 103% ;
3,398,791
1,035,287
30% ;
3,510,437 103% ;
111,646:
REQUIREMENTS
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Workers' Compensation
1,880,000
1,933,625 103%
2,000,000
918,128
46% _
2,200,000 110% _
(200,000);
General Liability
1,200,000
994,706 83%
1,500,000
481,841
32% 0
1,500,000 100% !
,
Insurance Administration 1
714,197
672,304 94% a
799,487
175,956
22% _ '
809,482 101% _
(9,995)a
1
Vehicle
400,000
1
299,851 75%
700,000
63,703
d l
9%
P
600,000 86%
I
100,000a
Property Damage
300,250
474,866 158%
400,255
330,578
83% =
I
420,000 105% _
(19,745);
Unemployment 1
250,000
127,637 51%
200,000
-
0%
150,000 75%
50,000
TOTAL REQUIREMENTS
4,744,447
4,502,990 95% ;
5,599,742
1,970,207
35% ;
5,679,482 101% ;
(79,740);
TRANSFERS
Budget
Actuals %
Budget
Actuals
%
Projection °!
$ Variance
Transfers Out - IT i
(32,000)
(22,328) 70%
-
-
Transfers Out - IT Reserve
(118,000)
(118,000) 100%
-
I
Transfers Out - Claims
(349,959)
E
(349,959) 100% _
! @
I
-
Reimbursement
Transfers Out - Vehicle
(3,500)
(3,500) 100%
(4,500)
(1,125)
25%
(4,500) 100%
Replacement
TOTAL TRANSFERS
(503,459)
(493,787) 98% ;
(4,500)
(1,125)
25% ; ;
(4,500) 100% ;
FUND BALANCE
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Beginning Fund Balance
8,000,000
9,323,307 117%
8,000,000
8,168,164
102%
8,168,164 102%
168,164�
Resources over Requirements
(1,030,144)
(661,356)
(2,200,951)
(934,920)
_
(2,169,045)
31,906!
Net Transfers - In (Out)
(503,459)
(493,787)
(4,500)
(1,125)
(4,500)
TOTAL FUND BALANCE
$ 6,466,397
$ 8,168,164 126% ;
$ 5,794,549
$ 7,232,119
125% ; ;
$ 5,994,619 103% ;
$200,070:
A Includes reimbursement from State for higher
general liability insurance related to aid and assist.
B Unemployment collected on first
$25K of employee's salary in fiscal year
ESC-0 Budget to Actuals Report
Health Benefits - Fund 675 25.0%
FY25 YTD September 30, 2024 (unaudited)
Year Complete
Fiscal Year 2024 Fiscal Year 2025
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
Internal Premium Charges
25,899,034
26,288,364 102% ;
30,548,182
7,383,257
24% _
35,507,169 116%
4,958,987: A
1
COIC Premiums
1,963,363
I
2,228,565 114% =
2,747,427
400,545
I I
15%
I
3,091,915 113% =
344,488=I A
1
Employee Co -Pay
1,247,416
I
1,406,479 113% =
1,492,623
380,296
I I
25% _ =
I
!
1,556,257 104% =
1
63,634�
Retiree / COBRA Premiums I
1,019,288
1,041,989 102% =
1,039,555
117,492
11%
9
1,061,802 102%
22,247-
Prescription Rebates
280,000
i
382,550 137% ,
550,000
-
1
0% _
1
550,000 100% _
I
B
Interest on Investments
1209000
208,021 173%
366,000
44,402
12%
152,000 42% _
(2149000)
Claims Reimbursement & Other
124,944
317,060 254% =
100,000
537,127 537%
5579000 557%
457,000
TOTAL RESOURCES
30,654,045
31,873,028 104% ;
36,843,787
8,863,118
24%
42,476,143 115% 0
5,632,356;
REQUIREMENTS
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
Health Benefits
29,797,663
27,285,660 92%
26,303,391
4,290,572
16%
32,276,256 123%
(59972,865); C
I
Deschutes On -Site Pharmacy
4,287,997
I
5,355,286 125% =
P
5,7339434
768,630
I I
13% =
I
5,839,677 102% _
I
(106,243);
I
Deschutes On -Site Clinic
1,415,279
1,356,819 96% =
1,490,287
217,581
P I
15% _ =
1
1,600,661 107% _
1
(110,374); D
Wellness
186,274
123,528 66%
174,230
6,104
4%
174,230 100%
D
TOTAL REQUIREMENTS
35,687,213
34,121,294 96%
33,701,342
5,282,887
16% 39,890,824 118% ; (6,189,482);
FUND BALANCE
Budget
Actuals %
Budget
Actuals
% Projection
% $ Variance
Beginning Fund Balance
I
6,107,743
6,107,998 100%
I
5,090,316
3,859,732
76% 3,859,732
I I
76% (1,230,584); E
1
Resources over Requirements
(5,033,166)
(2,246,266)
I
3,142,445
3,580,231
2,565,319
(557,126)•
I
Net Transfers - In (Out)
_
_
_
I I
I I
TOTAL FUND BALANCE e
$ 1,074,575
$ 3,859,732 359%
$ 8,232,761
$ 7,439,963
90% _ $ 6,445,051
78% ($1,787,710= F
A The original budget anticipated a 15% increase in Health Benefits Premiums for departments. However, due to higher -than -expected claims in FY24
and projected claim growth in FY25, an additional 15% increase will be applied starting August 1, 2024. This will result in a total increase of 30%
compared to FY24.
B Budget estimate is based on claims which are difficult to predict
C Claims are anticipated to be higher than what was originally budgeted.
D Amounts are paid 1 month in arrears
E Final Beginning Fund Balance will be determined after the final close of FY24
F Deschutes County Administrative Policy No. F-13 sets forth the appropriate level of reserves. The reserve is comprised of two parts: 1) Claims
Reserve at 1.5 times the valuation amount, and 2) Contingency Reserve at 150% of the value of the Claims Reserve. The level of reserve is set at
$8 million ($3.2 million claim reserve and $4.8 million contingency reserve requirements). The reserve requirement amount should be compared to
the Total Fund Balance amount in this report.
oj`�uTESCpG�Budget to Actuals Report
<
911 - Fund 705 and 710
FY25 YTD September 30, 2024 (unaudited)
RESOURCES
Property Taxes - Current Yr
Telephone User Tax
Interest on Investments
Police RMS User Fees
Contract Payments
User Fee
Data Network Reimbursement
State Reimbursement
Property Taxes - Prior Yr
Property Taxes - Jefferson Co.
Miscellaneous
TOTAL RESOURCES
25.0%
Year Complete
Fiscal Year 2024
Fiscal Year 2025
Budget
Actuals %
Budget
Actuals
%
Projection %
$ Variance
10,932,000
11,024,163 101%
11,556,000
8,588
0%
11,556,000 100%
A
1,827,530
1,950,780 107% =
1,800,500
-
0% =
1,800,500 100% ,
-a B
312,321
1
462,829 148% =
426,000
112,507
f l
26%
1
449,630 106% =
i
23,630�
244,435
255,485 105% =
255,000
-
0% =
255,000 100% _
-= C
167,765
1
172,636 103% =
1
179,300
-
I I
0%
I
179,300 100% _
8
1
1
148,820
151,203 102%
148,600
3,125
E 8
2%
148,600 100%
I
145,852
107,080 73%
106,500
-
0%
106,500 100%
93,000
97,500 105%
93,000
19,750
21% 1
f
93,000 100%
D
1
90,000
1
108,215 120% =
90,000
50,175
!
56%
!
90,000 100%
I
40,500
40,915 101% =
42,500
519
1%
42,500 100%!
32,100
34,304 107%
36,500
6,335
17% 1
36,500 100%
14,034,323
14,405,107 103% ;
14,733,900
201,000
1% ;
14,757,530 100% ;
23,630:
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Personnel Services
9,032,045
8,712,047
96% =
10,237,093
2,097,425
20%
9,536,196 93% 700,897=
1
Materials and Services
4,250,715
3,274,102
i
77%
4,267,026
766,446
I I
18%
i 1
4,267,026 100%
Capital Outlay
1,831,000
1,440,223
79%
2,750,500
57,224
2%
2,750,500 100%
TOTAL REQUIREMENTS ;
15,113,760
13,426,372
89%
17,254,619
2,921,095
17% ;
16,553,722 96% 700,897,
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers In 1,950,000 - 0% 515,000 0% 515,000 100% -
Transfers Out (1,950,000) - 0% (515,000) 0% (515,000) 100% _ -
TOTAL TRANSFERS - -
FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance
Beginning Fund Balance 13,202,343 13,393,950 101% 13,160,074 14,372,685 109% 14,372,685 109% 1,212,611,
Resources over Requirements (1,079,437) 978,735 (2,520,719) (2,720,095) (1,796,192) 724,527
i I 9 1 I 1
Net Transfers - In (Out) - - - -
1 I I I 1 1
TOTAL FUND BALANCE o $ 12,122,906 $ 14,372,685 119% ; $ 10,639,355 $ 11,652,591 110% ; ; $ 12,576,493 118% ; $1,937,138"
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