2025-59-Minutes for Meeting January 22,2025 Recorded 2/21/2025Es CO
BOARD OF
COMMISSIONERS
1300 NW Wall Street, Bend, Oregon
(541) 388-6570
Recorded in Deschutes County CJ2025-59
Steve Dennison, County Clerk
Commissioners' ,journal 02/21 /2025 2:32:27 PM
FOR RECORDING STAMP ONLY
BOCC MEETING MINUTES
9:00 AM WEDNESDAY January 22, 2025
Barnes Sawyer Rooms
Live Streamed Video
Present were Commissioners Anthony DeBone and Phil Chang. Also present were
Nick Lelack, County Administrator; Whitney Hale, Deputy County Administrator;
Erik Kropp, Deputy County Administrator; Kim Riley, Senior Assistant County Counsel; and
Brenda Fritsvold, BOCC Executive Assistant.
This meeting was audio and video recorded and can be accessed at the Deschutes County
Meeting Portal website www.deschutes.org/meetings.
CALL TO ORDER:
Chair DeBone called the meeting to order at 9:00 am.
PLEDGE OF ALLEGIANCE
CITIZEN INPUT:
• Mark Dickens alleged that the County's building official has abused his authority,
acted outside of the law, and conducted a campaign of harassment and intimidation
towards him. Dickens asked that the Commissioners meet with him to review the
body of documents related to his open Code compliance case.
• Al Shirk questioned the County's proposal to acquire 40 acres of land in the
Deschutes National Forest from the federal government for the purpose of selling it
on the open market. Saying that his company owns and operates a mine just 2.5
BOCC MEETING JANUARY 22, 2025 PAGE 1 OF 7
miles away on property leased at Spring Butte Rock, Shirk asked why the County is
pushing to acquire and then sell this federally -owned land.
Commissioner Chang pointed out that he did not vote to send the letter of support
for this proposal to Congressman Bentz, and did not sign that letter. He agreed that
more information was needed and said he also questioned how fair it is to the
taxpayers to hand over 40 acres of valuable resource land for zero compensation.
Saying that the supply of material which can be mined on the privately -owned
property adjacent to these 40 acres has been exhausted, Commissioner DeBone
shared that he has communicated information about this proposal to all of the
area's road districts.
Shirk said no one but Findley Butte Aggregate would buy these 40 acres because the
only way to access them is via property owned by that company.
CONSENT AGENDA: Before the Board was Consideration of the Consent Agenda.
Approval of an amendment to an agreement with the Criminal Justice
Commission accepting additional grant funds to support the Emerging Adult
Program and conduct a Statewide Restorative Justice Workshop
2. Approval of an amendment to an intergovernmental agreement with the Oregon
Health Authority for the funding of Behavioral Health services
3. Approval of a Revocable License with BestCare Treatment Services for use of
space at the South County Services Building in La Pine
4. Consideration of Board Signature on letter thanking Tom Emmons and
appointing Eric Ness for service on the River Forest Acres Special Road District
5. Approval of the minutes of the January 8, 2025 BOCC meeting
CHANG: Move Board approval of Consent Agenda as presented
DEBONE: Second
VOTE: ADAI R: (absent)
CHANG: Yes
DEBONE: Chair votes yes. Motion Carried 2 - 0
BOCC MEETING JANUARY 22, 2025 PAGE 2 OF 7
The Board convened as the governing body for the Deschutes County 9-1-1 Service District.
ACTION ITEMS:
6. Consideration of Contract No. 2025-065, a Collective Bargaining Agreement
between the Deschutes County 9-1-1 Service District and the Deschutes
9-1-1 Employees Association - 9-1-1 Supervisors
Whitney Hale, Deputy County Administrator, reviewed components of the
proposed Collective Bargaining Agreement which was negotiated over preceding
months and has now been ratified by the members of the union for a term from
July 1, 2024 through June 30, 2026.
CHANG: Move Board approval of Contract No. 2025-065, a Collective
Bargaining Agreement Between the Deschutes County 9-1-1 Service
District and the Deschutes 9-1-1 Employees Association - 9-1-1
Supervisors
DEBONE: Second
VOTE: ADAI R: (absent)
CHANG: Yes
DEBONE: Chair votes yes. Motion Carried 2 - 0
The Board reconvened as the governing body of Deschutes County.
7. Consideration of extending the Deschutes County Rural Renewable Energy
Development Zone
Erik Kropp, Deputy County Administrator, presented background on the County's
decision in December of 2014 to create a Rural Renewable Energy Development
(RRED) Zone which is scheduled to expire on June 30, 2025. Saying that EDCO
has proposed that the County extend this for another ten years, Kropp reviewed
options for the Board's consideration.
Patricia Lucas, executive director of Sunriver-La Pine Economic Development
(SLED), explained that RRED designations offer a tax exemption incentive to
encourage new investments in renewable energy. The incentive is a 100 percent
(i.e., full) exemption from the property taxes normally assessed for the first
three to five years of project operation. Lucas shared examples of other
jurisdictions which have established these, including school and library districts,
and said the zone would exclude the cities of Bend and Redmond and their
UGBs.
BOCC MEETING JANUARY 22, 2025 PAGE 3 OF 7
Kelsey Lucas, EDCO director for Prineville/Crook County, said additional electrical
generation is needed, and RRED zones can help incentivize that.
Commissioner Chang was excited to see more production of clean energy which
reduces greenhouse gas emissions. He asked how much benefit other counties
in eastern Oregon receive from the development of renewable energy projects
and how Deschutes County can secure community investment benefit from
these types of projects, pointing out that this kind of tax exemption has the
potential to affect not just Deschutes County but also the other taxing districts.
In response to Commissioner Chang, Kelsey Lucas said a project built to
generate 700 megawatts could be valued up to $1.25 billion.
Referring to the tax exemption time period of three to five years, Commissioner
Chang asked to know how much a facility could be expected to depreciate in
value over that time. Steve Curley, executive director of REDI, agreed to pose
that question to the Department of Revenue and follow up.
Commissioner Chang asked how the potential assessed valuation of a project is
translated into community payment benefit or investment.
Patricia Lucas distributed copies of a handout which described the RRED Zone
tlTr as well as the Strategic investment Program p Pj aid le PiLO
Nameplate program, all of which have been authorized by the State. Kelsey
Lucas explained the parameters of these programs and how they work.
In response to Commissioner Chang, Kelsey Lucas estimated that 13 counties
across Oregon have established a RRED Zone, but she was unsure how many of
those have resulted in developed projects. Lucas confirmed that under State law,
the County Assessor has the authority to administratively approve a three-year
RRED tax abatement.
Kropp said he will work with EDCO to get answers to the Board's questions and
follow up at a later date.
Commissioner DeBone said energy projects can drive future economic activity.
Commissioner Chang suggested that Deschutes County look to the experience
of other counties such as Umatilla, Lake and Sherman insofar as what
community benefits they have negotiated for these kinds of projects.
BOCC MEETING JANUARY 22, 2025 PAGE 4 OF 7
8. Special Project Grants - Mid -Year Updates
Jen Patterson, Strategic Initiatives Manager, introduced updates from the
Deschutes Collaborative Forest Project and Friends of the Children. Deschutes
Basin Water Collaborative will present its update to the Board next week instead
of today.
Jacob Fritz, program manager for the Deschutes Collaborative Forest Project,
provided an overview of the DCFP and shared updates on its work to monitor
public health issues related to smoke from prescribed burns. In addition, the
Collaborative has engaged in efforts to map core habitat, biodiversity, recreation
and access values with the goal of balancing these to reduce community conflict.
Fritz concluded that work has also been done to reach out to community
members by hosting speaker events and other activities to build and maintain
engagement.
In response to Commissioner DeBone, Fritz said the Collaborative has not
developed an opinion on biomass but acknowledges the need for more
investment in the forest industry with the goal of reducing fuels.
Discussion ensued of the DCFO's work to promote restoration of forests and the
involvement of the recreational community. Topics touched on included: fire
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trails and roads, and problems associated with unauthorized long-term camping
although camping in one location is limited to two weeks on federally -owned
land.
Rachel Cardwell, executive director of Friends of the Children, shared copies of
the organization's 2023-24 Gratitude Report which summarized revenue and
expenses, enrollment numbers, programs and services, and plans for the future
of the organization. Cardwell said the goals for each youth enrolled in the
program are to: graduate from high school with a plan for the future; remain
uninvolved with the juvenile justice system; and wait until adult years to become
a parent.
Commissioner Chang expressed his appreciation for the critical support
provided by Friends of the Children to many youth during their formative years.
Commissioner DeBone appreciated the focus on serving children who have
multiple ACE factors, since negative experiences in early childhood can stunt
development.
BOCC MEETING JANUARY 22, 2025 PAGE 5 OF 7
9. Treasury Report for December 2024
Bill Kuhn, County Treasurer, presented the Treasury Report for December 2024,
noting a correction to the "Five -Year Maturity Distribution Schedule" graph to
reflect that the investments showing to mature in September of 2027 will
actually mature in August of 2027, with the subsequent columns shifting one
month earlier in the same manner.
10. Finance Report for December 2024
Robert Tintle, Chief Financial Officer, presented the Finance Report for
December 2024.
In response to a question, County Administrator Nick Lelack confirmed that the
1.0 FTE for Coordinated Houseless Response Office will not be filled.
Commissioner Chang added that it remains to be determined who will manage
the CHRO going forward.
OTHER ITEMS:
Commissioner DeBone noted the receipt of a letter from Deschutes County
Circuit C'niirt PrP-;icling lunge WPIN Ashhv asking to ii(;P the Cniirthniise nn
March 1 st for a student mock trial event.
Strategic Initiatives Manager Jen Patterson communicated a request from the
Oregon Department of Environmental Quality (DEQ) for a letter supporting
HB 2168 which would appropriate funds to aid households which use septic
systems for wastewater disposal and/or which rely on wells for drinking water.
Commissioner Chang shared that he was asked to testify at a hearing this
morning on this bill.
Commissioner DeBone noted that some privately -owned wells will, over time, fill
with sediment or experience other natural collapses.
Commissioner Chang said 200 wells went dry in 2022 and 2023. Commissioner
DeBone said in that same period, 100 wells could be expected to fail naturally as
they age.
Commissioner Chang said some wells are going dry due to groundwater level
declines.
CHANG: Move approval of a letter to the House Committee on Agriculture and
Natural Resource expressing the County's support for HB 2168
BOCC MEETING JANUARY 22, 2025 PAGE 6 OF 7
DEBONE: Second
VOTE: ADAIR: (absent)
CHANG: Yes
DEBONE: Chair votes yes. Motion Carried 2 - 0
Commissioner DeBone thanked Commissioner Chang for testifying on this
matter.
Commissioner Chang attended yesterday's ribbon -cutting for the NOVA
apartments in Redmond, saying Hayden Homes did an amazingjob refurbishing
the former Squire motel and converting it into 24 micro -units.
Commissioner DeBone attended the 9-1 -1 - user board meeting yesterday where
the subject of radio tower projects was taken up.
EXECUTIVE SESSIONS:
At 11:24 am, the Board entered executive session under ORS 192.660 (2) (e) Real Property
Negotiations.
At 11:42 am, 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.
ADJOURN:
Being no further items to come before the Board, the meeting was adjourned at 11:42 am.
j'
DATED this f Day of__ 2025 for the Deschutes County Board of Commissioners.
ATTEST:
RECORDING SECRETARY
ANTHONY DEBONE, CHAIR
A) L, ��
PATTI ADAIR, VICE CHAIR
PHIL CHANG, COMMISSIONER
BOCC MEETING JANUARY 22, 2025 PAGE 7 OF 7
I ES Co&
BOARD OF
COMMISSIONERS
BOARD OF COUNTY COMMISSIONERS MEETING
9:00 AM, WEDNESDAY, JANUARY 22, 2025
Barnes Sawyer Rooms - Deschutes Services Building - 1300 NW Wall Street - Bend
(541) 388-6570 1 www.deschutes.or
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, pnone or 0l11Cr vii tuai iiiieai 5.
Zoom Meeting Information: This meeting may be accessed via Zoom using a phone or computer.
• To join the meeting via Zoom from a computer, use this link: http•//bit.ly/3h3ogdD.
• To join by phone, call 253-215-8782 and enter webinar ID # 899 4635 9970 followed by the
passcode 013510.
• If joining by a browser, use the raise hand icon to indicate you would like to provide public
comment, if and when allowed. If using a phone, press *9 to indicate you would like to speak and
*6 to unmute yourself when you are called on.
When it is your turn to provide testimony, you will be promoted from an attendee to a panelist.
You may experience a brief pause as your meeting status changes. Once you have joined as a
panelist, you will be able to turn on your camera, if you would like to.
Deschutes County encourages persons with disabilities to participate in all
programs and activities. This event/location is accessible to people with disabilities.
If you need accommodations to make participation possible, call (541) 388-6572 or
email brenda fritsvold@deschutes.org.
Time estimates: The times listed on agenda items are estimates only- Generally, items will be heard in
sequential order and items, including public hearings, may be heard before or after their listed times.
CALL TO ORDER
PLEDGE OF ALLEGIANCE
CITIZEN INPUT: Citizen Input may be provided as comment on any topic that is not on the
agenda.
Note: In addition to the option of providing in -person comments at the meeting, citizen input comments
may be emailed to citizeninput@deschutes.org or you may leave a brief voicemail at 541.385.1734..
CONSENT AGENDA
1. Approval of an amendment to an agreement with the Criminal justice Commission
accepting additional grant funds to support the Emerging Adult Program and conduct a
Statewide Restorative justice Workshop
2. Approval of an amendment to an intergovernmental agreement with the Oregon Health
Authority for the funding of Behavioral Health services
3. Approval of a Revocable License with BestCare Treatment Services for use of space at
the South County Services Building in La Pine
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4. l_o sideration VI Board .JI�IIdL a VII ICIICI UIdlI1�111� Tom LIIIIIIVIIJ alIU appVllIUI I� LI IL
Ness, for service on the River Forest Acres Special Road District
5. Approval of the minutes of the January 8, 2024 BOCC meeting]
ACTION ITEMS
Convening as the Governing Body for the Deschutes County 9-1-1 Service District
6. 9:05 AM Consideration of Contract No. 2025-065, a Collective Bargaining Agreement
between the Deschutes County 9-1-1 Service District and the Deschutes 9-1-1
Employees Association - 9-1-1 Supervisors
Reconvening as the Governing Body of Deschutes County
7. 9:10 AM Consideration of extending the Deschutes County Rural Renewable Energy
Development Zone
8. 9:40 AM Special Project Grants - Mid -Year Updates
9. 10:25 AM Treasury Report for December 2024
January 22, 2025 BOARD OF COUNTY COMMISSIONERS MEETING Page 2 of 3
10. 10:40 AM Finance Report for December 2024
OTHER ITEMS
These can be any items not included on the agenda that the Commissioners wish to discuss as part of
the meeting, pursuant to ORS 192.640.
EXECUTIVE SESSION
At any time during the meeting, an executive session could be called to address issues relating to ORS
192.660(2)(e), real property negotiations; ORS 192.660(2)(h), litigation; ORS 192.660(2)(d), labor
negotiations, ORS 192.660(2)(b), personnel issues, or other executive session categories.
Executive sessions are closed to the public; however, with few exceptions and under specific guidelines,
are open to the media.
11. Executive Session under ORS 192.660 (2) (e) Real Property Negotiations
ADJOURN
January 22, 2025 BOARD OF COUNTY COMMISSIONERS MEETING Page 3 of 3
J^SES C
BOARD OF COMMISSIONERS' MEETING
a �
REQUEST TO SPEAK
Citizen Input or Testimony
Subjcct: � 0 Date:
1lz_z,&�
Name 4_'I
Address
-
Phone #s
E-mail address
1-1 In Favor ❑ Neutral/Undecided Opposed
Submitting written documents as part of testimony? Yes No
If so, please give a copy to the Recording Secretary for the record.
SUBMIT COMPLETED REQUEST TO
RECORDING SECRETARY BEFORE MEETING BEGINS
I ES C-0
2� BOAR® OF
COMMISSIONERS
MEETING DATE: January 22, 2025
SUBJECT: Consideration of extending the Deschutes County Rural Renewable Energy
Development Zone
RECOMMENDED MOTION:
Direct staff to work with EDCO to schedule a public hearing to consider extending the
Deschutes County Rural Renewable Energy Development Zone and send written
notification about the public hearing to impacted municipal corporations, special service
districts and other taxing districts.
BACKGROUND AND POLICY IMPLICATIONS:
On December 15, 2014, the Board of County Commissioners approved Resolution 2014-
1 -M ,n,hirh loci to Business Oraunn rraatinu a Ri iral Renewable_ Fnergv Development Zone in
✓�P V V I I 11.1 1 I l.. lA .mob... . . .. ... _ O -. VJ 1
Deschutes County.
Rural Renewable Energy Development Zones offer a tax exemption incentive to encourage
new investments in renewable energy. The incentive is a 100 percent (full) exemption from
the property taxes normally assessed for the first 3-5 years of project operation. The zone
encompasses the entire territory of Deschutes County, other than inside the urban growth
boundary as acknowledged for the City of Bend. For additional information, please see
attached one -page summary titled "Oregon Rural Renewable Energy Development Zones."
The existing Deschutes County Rural Renewable Energy Development Zone expires on June
30, 2025. If renewed, the new expiration date will be June 30, 2026.
BUDGET IMPACTS:
Foregone property tax revenue during the approval period.
ATTENDANCE:
Erik Kropp, Deputy County Administrator
Patricia Lucas, Executive Director, Sunriver La Pine Economic Development
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REVIEW
M)n Ll
LEGAL COUNSEL
For Recording Stamp Only
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
A Resolution Seeking Designation of a Rural
Renewable Energy Development Zone in * RESOLUTION NO. 2014-134
Deschutes County
WHEREAS, ORS 285C.350 et seq., provides for designation of Rural Renewable Energy Development
Zones (RREDZ) upon request of a county, to encompass the entire area of the county (excepting those areas
within the urban growth boundary of a city with a population of 30,000 or more) for purposes of offering the
standard property tax abatement of an enterprise zone to the qualified property of renewable energy projects
locating therein; and
WHEREAS, Deschutes County is seeking designation of a RREDZ by the Director of the Oregon
Business Development Department to encourage new business investment, job creation, higher incomes for
local residents, and greater diversity of economic activity; and
WHEREAS, the proposed RREDZ will include all eligible territory (whether incorporated or not)
encompassed within Deschutes County, excepting the City of Bend urban growth boundary and the City of
Bend city limits; and
WHEREAS, the designation of a RREDZ does not grant or imply permission to develop land within the
county without complying with prevailing zoning, regulatory and permitting processes and restrictions for the
applicable jurisdiction, nor does it indicate any intent to modify those processes or restrictions, except as
otherwise in accordance with Comprehensive Plans; and
WHEREAS, Deschutes County appreciates the impacts that a designated RREDZ would have and the
property tax exemptions that eligible business firms might receive therein, as governed by ORS Chapter 285C
and OAR Chapter 123; and
WHEREAS, all of the municipal corporations, special service districts and other taxing districts
(identified on attached Exhibit I) that receive operating revenue through the levying of ad valorem taxes on real
and personal property in the area of Deschutes County have been timely informed and invited to comment on
this request for designation (copy of notification letter attached as Exhibit 2); and
WHEREAS, Deschutes County does not and has not previously sponsored a RREDZ; and
WHEREAS, the Board of Commissioners for Deschutes County has duly and timely noticed the date,
time and place for consideration of this Resolution, now therefore,
BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES
COUNTY, OREGON, as follows:
PAGE I of 2 — RESOLUTION NO.2014-134
Section 1. Deschutes County applies for a RREDZ and requests that the Director of the Oregon
Business Development order the designation thereof.
Section 2. Deschutes County sets the amount of real market value (RMV) for qualified property that
may be exempt in this RREDZ at $250 million, based on the RMV of property for the assessment year at the
start of the exemption immediately after the property is placed in service.
Section 3. County Administrator Tom Anderson is authorized to submit the request for the
aforementioned RREDZ designation and to make any substantive or technical change(s) to the application
materials, as necessary, after adoption of this Resolution.
Section 4. Deschutes County appoints Economic Development of Central Oregon (EDCO) to serve in
the capacity of the local zone manager for the RREDZ.
Section 5. Deschutes County will comply with the equivalent requirements and provisions of ORS
285C.105 respective to zone sponsor duties under ORS 285C.050 to 285C.250, as they would apply to the
implementation of a RREDZ under ORS 285C.350 to 285C.370.
Section 6. Effective Date. This Resolution shall. be effective upon adoption.
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
Dated this �� of I I�. , 2014
/"`t 1. n /
( K2�-�Z
TAMY-ITAANEY, Ch it
ATTEST:
Recording Secretary
PAGE 2 of 2 — RESOLUTION NO.2014-134
GZ/" (V)'�� ,'-_ ----
� I
ANTHONY DEBONE, Vice Chair
T
ALAN UNGER, Commissioner
District Name
Address
Contact
Title
Phone
Deschutes County
PO Box 6005 Bend, OR 97708.6005
Tom Anderson
County Administratdr
541.388-6565
Fairgrounds Bonded Debt
PO Box 6005 Bend, OR 97708.6005
Torn Anderson
County Administrator
541.38B-6567
Deschutes Public Library
507 NW Wall St, Bend Or 97701
Todd Dunkelberg
Director
541-312-1021
Law Enforcement District - Countywide
PO Box 6005 Bend, OR 97708.6005
Tom Anderson
County Administrator
541-386-8565
Law Enforcement District - Rural
PO Box 6005 Bend, OR 97708.6005
Tom Anderson
County Administrator
541 388 6555
Sunrver Library County Service District
PO Box 6005 Bend, OR 97708.6005
Tom Anderson
County Administrator
541-38"565
Deschutes County EsAensionir 4-H Service District
PO Box 6005 Bend, OR 91708.60US
Tom Anderson
County Administrator
541.36"665
Deschutes County 911 County Service District
PO Box 6005 Bend, OR 97708.6005
Tom Anderson
County Administrator
541-388-6665
Black Butle Ranch County Service District
PO Box 6005 Bend, OR 97708-6005
Tom Anderson
County Administrator
541 388-6565
Ciry of Bend
PO Box 1024, Bend OR 97709
Sharon Wojda
Interm Finance Director
541.693-2158
City or Redmond
716 SW Evergreen Avenue, Redmond Or 97756
Jason Neff
Budget / Finance Manager
541.923 7729
City of Redmond Contact
Urban Renewal Contact
Jason Neff
Budget / Finance Manager
541-923-7729
City of Sisters
PO Box 39, Sisters OR 97759
Lynne rujita-Conrads
Finance Officer
541-323-5222
City df Sisters Urban Renewal
PO Box 39, Sisters OR 97760
Lynne Fujlta-Conrads
Finance Officer
641-323-5222
City of La Pine
51340 Highway 97, LaPine OR 97739
Rink Allen
City Manager541.536--1432
City of Bend - waterlsewer
PO Box 1024, Bend OR 97709
Sharon Wojda
Interm Finance Director
541-693-2158
City of Bend Urban Renewal
PO Box 1024, Bend OR 97709
Sharon Wojda
Interm Finance Director
541.693.2156
City at Bend Urban Renewal Contact
PO Box 1024, Bend OR 97709
Sharon Wojda
interm Finance Director
541.693.2168
Sunriver Service District
PO Box 6005 Bend, OR 97708-6005
Tom Anderson
Interim C-iunly Administrator 541.3N-rA65
City of Redmond Downtown UR anaa
716 SW Evergreen Avenue. Redmorid Or 97756
Jason Neff
Budget 1 Finance Analyst
541-923.7729
City of Redmond Downtown UR Spec. levy
716 SW Evergreen Avenue, Redmond Or 97756
Jason Neff
Budget / Finance Analyst
541.923-7729
Redmond Fire and Rescue
341 NW Dogwood Ave Redmond, OR 97756
Tim Moor
Fife Chief
541-504.5000
Deschutes County RFPD NO 2
1212 SW Simpsor AV, Bend OR 97702
Tom Fay
Manager
541-318.0459
Cloverdale RFPD
68787 George Cyrus Rd, Sisters Or 97759
Thad Olsen
Fire Chief
541-548.4815
Sisters - Camp Sheiman RFPD
PO Box 1609, Sisters Or 97759
Roger Johnson
Fire Chief
541 649.0771
LaPne RFPD
PO Box 10, LaPine OR 97739
Mike Supkis
Fire Chief
541.536-2935
Black Butte Ranch RFPD
PMB 8190, PO Box 8000. Black Butte Ranch OR 9 Dan Tucker
Fire Chief
641-596.2268
Crooked River Ranch RFPD
6971 SW Shad Rd. Terrebonne OR 97760
Mark Wilson
Fire Chief
541.923,-0776
Alfalfa Fire Dislrid
PO Box 7942, Bend OR 97708
Rowan Hollitz
Treasurer
541-3M8996
Bend Metro Park and Recreation District
799 SW Columbia SI, Bend OR 97702
Lindsey 0 Lombaid
Finance Director
541-389-7275
La Pine ?ark and Rec
PO Box 664, La Pine OR 97739
Mary Thorson
Bookkeeper
541.536-2912
Redmond Area park and Recreation District
PO Box 843, Redmond OR 97756
Katie Hammer
Executive Director
541 548-7272
Sisters Park and Recreation District
1750 W. McKinney Gutte Rd, Sisters OR 977.59
Liarn Hughes
Executive Director
541.549-2091
Water Wonderland Improvement Dist
17153 Crane Drive, Bend OR 97707
Leslie Gralt
Office Manager
541-593-2902
River Meadows Improvement District
55644 Wagon Master Way, Bend Or 97707
David Wayland
Operations Manager
541-593.1666
Bend School fl 1
620 NW Wall St., Bend OR 97701
Zhai Logan
Business Manager
541-355.1131
Redmond School D€strict 712J
145 SE Salmon Avenue, Redmond OR 97756
Kathy Steirier,
Director of Fiscal Services
541-923.8927
Redmond School District 42J BOND
145 SE Salmon Avenue, Redmond OR 97756
Kathy Steiner
Director of Fiscal Services
541-923.8927
Ssters &"-.hoot District d 6
525 E Cascade Avenue, Sisters OR 97759
Sandy'araglia
Business Manager
540-549-8521
Hidh Desen ESD
145 SE Salmon Ave, Suinte A, Redmond OR 9775 Greg Munn,
CFO
541-693-5616
Crook Co School District
471 NE Ochoco Plaza Drive, Prineville OR 97754
Anna Logan
Business Manager
541-447.6664
Central Oregon Community College
2600 NW College Way
David Dona
Associate CFO
541 -�83.7222
Special Road District No 1
PO Boy- 3695, Sunriver OR 97707
Stephanie Humphrey
Administrator
541-326-9068
Didi Special Road District unit 6
16237 Bear Lane, Bend OR 97707
Walt Fuhrmann
President
541.852-3652
Lary Raver Special Road District
PO Box 4552, Sundver OR 97707
Ron Pugh
Treasurer
541.593-1811
River Forest Acres Special Road District
PO Box 7107, Bend OR 97708
Jodi Dwyer
Treasurer
P+newood Special Road District
PO Box 3797, Sunriver OR 97707
Dennis Smeage
Director
541.410-0449
Spring Rawer Special Road District
PO Box 3577, Sunriver OR 97707
Carl ,arisen
Chairman
641-593-2777
Special Road DialrO M 8
PO Box 646, LaPine OR 97739
Nabynne Lewis
Treasurer
541.536.5691
River Bend Estates Special Road District
01570 Sunny Breeze Ln, Bend Or 97702
Barry Lee Smith
Reg. Agent
541.410.7232
Vandevert Acres Special Road Dist
17826 Dipper Lane, Bend OR 97707
Toni Williams
Secretary
541-410.1292
Howell HIIBop Acres Special Road District
915 SW Rlmrock Way Suite 201 PMB M105, Redm Patty Schulte
Treasurer
541-548.1207
Crooked River Ranch Road Dist
PO Box 842, Crocked River Ranch, Or 97760
1226, Sisters OR 97759
Clarence Palm
113ruce Bowen
Treasurer
ITreasurer
541-325-1290
1641-549-3733
Panoramic Access Special Road District
Cascade View Estates Tract 2 spec rd dist
PO Box
PO Box 8451, Bead OR 97708
Diane Abernathy
Treasurer
541.648-0872
Newberry Estates Special Road District
PO 13ox 1103, LaPine Or 97739
Michael Waggoner
Treasurer
541.508.0328
Fail River Estates Special Road District
15148 Fail) River Dr, Bend Or 97707
Mick McMicken
Budget Officer
541.593.7686
Forest View Special Road District
PC Box 101, LaPine OR 97739
Henry Kelley
Chairman
641.536.3349
Beaver Special Road Disirid
PO Box 3281
Bruce Stendai
Treasurer
541.593-1606
Ponderosa Pines East Special Road District
51612 Pine Loop Drive, LaPine OR 97739
Dale Grinds
Chair
541.615.9758
Sun Mi. Ranches Special Road District
67089 Central St, Bend OR 97701
Colleen Hurton
Treasurer
541-419.2371
roar Rivers Vector Control District
56478 Solar Drive, Bernd OR 97707
Chad Stubblefield
Manager
541.593.1669
Oregon Water Wonderland Unit 0 Sanitary District
55641 Swan Rd, Bend OR 97707
tilisa Davis
Biukkceper
541 -f�93.3124
Staiwooxd Sanitary District
593 NE Azure Drive, Suite 3 Bend OR 97701
Jeri Garner
Bookkeeper
541.617-18' n
EXHIBIT _
DEPARTMENT OF ADMINISTRATIVE SERVICES
Tom Anderson, County Administrator
P. O. Box 6005 ■ Bend, Oregon 97708-6005
1300 NW Wall Street, Suite 206 ■ Bend, Oregon 97701
(541) 388-6565 ■ FAX (541) 385-3202
www.deschutes.org
November 17, 2014
ATTN: Taxing Districts
NOTIFICATION TO TAXING DISTRICTS; COMMENTS INVITED
Please be advised that during its Business Meeting on December 15, 2014, the Deschutes County Board of
Commissioners (BOCC) will determine whether to adopt a Resolution seeking designation of a Rural Renewable
Energy Development Zone (RREDZ) for all of Deschutes County (excluding territory within the Bend urban
growth boundary and Bend city limits). The RREDZ functions like an enterprise zone regarding the
development of renewable energy resources such as wind power and geothermal projects. The request for
designation will be submitted to Business Oregon for approval.
State statute requires notification to taxing districts — such as yours — located within the territory to be
included In the RREDZ. Because a RREDZ could affect future property tax collections in your district you are
encouraged to provide comment, either at the BOCC Business Meeting on December 15t", or through
submission of written comments (directed to Tom Anderson, County Administrator). Written comments must
be received by 5:00 p.m., on December 12, 2014.
Please understand that a RREDZ exempts only new property that an eligible, job -creating business might build
or install in the zone at some future time. Also, the exemption is temporary, usually lasting only three years,
after which time the property induced by these incentives is available for assessment. An extension to four or
five years in total is possible with agreement of the BOCC.
Rules and requirements applicable to RREDZ are located at ORS 285C.350 et seq., and OAR 123-680.
Thank you.
Tom Anderson
County Administrator
EnharraV the Lives of Citizens br/ Delrvetwi, Quality Services vi a Cost -Effective Miner
EXHIBIT A-
Oregon Rural Renewable Energy Development Zones
Rural Renewable Energy Development Zones RRED Zones are a type of enterprise zone that offer a tax
exemption incentive to encourage new investments in renewable energy. The incentive is a 100 percent
(full) exemption from the property taxes normally assessed for the first 3 to 5 years of project operation.
The program consists of an initial 3-year exemption that may be extended for up to an additional 2 years
through agreement with the local government sponsor. Individual government units with property tax
authority in Oregon, include counties, cities, school districts, hospitals, libraries, and fire districts. These
government units, known as taxing districts, combine to form tax code areas, which represent unique
combinations of overlapping taxing districts.
The total amount of property (among one or more projects) that can qualify is subject to a locally set cap
within each zone that cannot exceed $250 million in initial market value with each project valued based
on its real market value on the assessment date of the first year that the exemption is applied. Local
governments apply to the Oregon Business Development Department for RRED Zone designation. Once
designated, if a project meets the eligibility requirements, the tax exemption must be granted. Once the
exemption expires after 3 to 5 years, the project is taxed based on its assessed value and tax revenues
are distributed to the local taxing districts with property tax authority in the code area(s) where the
project is located.
Eligible investments must:
Harness wind, geothermal, solar, biomass or other unconventional forms of energy to generate
electricity; or
• Produce, distribute or store any of a wide variety of biofuels.
Qualifying projects must meet the same criteria as stipulated under the Standard Enterprise Zone
Program. Specially for RRED Zones the requirement to create full-time employment with a new project
may be waived by the local government if the cost of the investment will be $5 million or more.
A city, county, or several contiguous counties may set up a BRED Zone that covers all territory in the
jurisdiction(s) outside the urban growth boundary (UGB) of any metropolitan area/sizable city. RRED
Zones are only allowed in communities with a population of less than 30,000. The total amount of
qualifying property among one or more projects is subject to a locally set cap within each zone, which
can be no greater than $250 million in the initial market value among all projects in a given RRED-Zone
designation.
The Deschutes County BRED Zone expires on 6/30/25. If renewed, the expiration date will be 6/30/36.
This designation is not impacted by the standard enterprise zone program scheduled sunset on 6/30/32.
business '
a ®,en
DIRECTOR'S ORDER NO. DO-15-295
DESCHUTES COUNTY RURAL RENEWABLE ENERGY DEVELOPMENT ZONE
Under Oregon Revised Statutes 285C.353 (2013), a county may be designated as a rural
renewable energy development zone by approval of the Director of the Oregon Business
Development Department, Deschutes County has sponsored such a designation. Business
Oregon staff has reviewed the application for designation and concluded that its approval
meets the requirements of Oregon Laws,
BE IT SO ORDERED AND DIRECTED:
1. Effective January 8, 2015, a Rural Renewable Energy Development Zone is
designated to encompass the entire territory of Deschutes County, other
than inside the urban grow tii boundary as acknowledged for the City of
Bend.
2. The exemption limitation for this Deschutes County Rural Renewable
Energy Development Zone (in terms of first -year real market value of
qualified property) is $250,000,000.
Done at Portland, Oregon, this Fourteenth day of January, Two thousand fifteen,
Sean , Robbins, Director.
775 Summer St. NE, Ste. 201 • Salem, OR 97301 ® 503-986-0123 • fax 603-581-5115 • TTY 800-735-2900 . www.oregon4biz.com
Briefing Document: RRED Zone vs. SIP vs. PILOT
RRED Zone Program:
• Purpose: To stimulate economic growth in rural Oregon by attracting renewable
energy projects through property tax abatements.
• Eligibility: Businesses generating electricity from renewable sources (wind, solar,
geothermal, biomass, etc.) or producing, distributing, or storing biofuets.
Benefits: Offers a 3-5 year exemption from local property taxes on eligible
investments.
• Geographic Scope: Covers areas outside the Urban Growth Boundary (UGB) in
participating counties. Currently, 13 counties and the City of Pilot Rock have active
BRED Zones. The map of the Deschutes County RRED Zone is simply the entire
county, less donut holes for the current area within the urban growth boundaries of
Bend and Redmond.
• Investment Cap: A locally -set cap on the total value of exempt projects within each
BRED Zone, with a maximum of $250 million.
Key Difference from Enterprise Zones: Local governments can waive the full-time
employment credtlU—n I Vt4UIIUIllel 11 I U I PIUJUU1.0 UAL; UUU I I Ie, PO I IIILL IUII.
• Application Process: Simitar to the standard Enterprise Zone Program, including an
authorization application, abatement agreements, and potential school support
fees.
The designation of an RREDZ does not grant or imply permission to develop land within the
county without complying with prevailing zoning, regulatory and permitting processes and
restrictions for the applicable jurisdiction.
Strategic Investment Program (SIP):
Purpose: To attract exceptionally large capital investments statewide, including
those in renewable energy, through a partial property tax exemption.
• Eligibility: Projects in the traded sector with a minimum investment of $40 million
(rural) or $150 million (urban).
Total Project Cost
Of $500 million or less
Between $0.5 & 1.0 billion
Greater than $1.0 billion
Rural Taxable Base
$40 million,
$75 million
$150 million
Outside a rural area the taxable portion's property value begins at $100 million, as price -indexed
starting in 2026.
Rda•'An¢i c: niffere n 1 C._%innr nnrti_-i nrnnprtkl toy nyn nntinn %Alhprp #hp tnynhip hpco of
the property's Heal Market Value (RMV) grows by 3% annually.
® Community Service Fee (CSF): Businesses annually pay the lesser of 25% of their
tax savings or a continuously rising amount (currently $3 million) to local
governments.
® Local Approval: Requires a negotiated agreement between the county (and
city/port, if applicable) and the business.
• State Determination: Final approval rests with the Oregon Business Development
Commission (OBDC), which considers factors like statewide job impacts.
• Gain Share: A portion of the state income tax revenue generated from new and
retained employees in SIP projects is distributed back to local communities.
o Distribution: The Department of Revenue distributes funds annually to each
county where a SIP project is located. The amount distributed to each county
is equal to the sum of:
50% of the estimated personal income tax revenue from newly
created jobs
® 20% of the estimated personal income tax revenue from retained jobs
o County Limit: No single county can receive more than $16 million per year
from these distributions.
o Timing: The Department of Revenue distributes these funds to counties by
Jui:y 15 of each year.
o Local Distribution: The county distributes the funds to the taxing districts
where the eligible project is located, in a manner consistent with the
distribution of the community services fee (CSF) for the project.
o Distribution Agreement: The distribution of funds is governed by a separate
agreement involving the county, any city or port where the project is located,
and any emergency, public safety, or other non -educational special service
districts. This agreement must be executed within three months of the
Oregon Business Development Commission (OBDC) determination, or the
OBDC must set a distribution formula. Typically, parties agree to distribute
the CSF among themselves based on their relative tax rates.
o Program Duration: The gain share program affects projects that began their
15-year exemption period in 2008 or later, with distributions of state
revenues to local communities from 2011 until 2030. No distributions under
this program can be made after July 15, 2030.
PILOT Nameplate:
• Oregon Laws 2021, Chapter 571, Senate Bill 154
• Agreement Framework: The law allows counties to enter into agreements with
solar project owners to exempt their projects from regular property taxes. In
exchange, the projects Day a fee in lieu of taxes.
• Fee Rate: The fee is calculated based on the nameplate capacity of the solar
project. The rate is set at a rate "not less than $5,500, and not more than $7,000, per
megawatt of name -plate capacity."
• Calculation Detail: Megawatt capacity is calculated to the third decimal place.
• Term Limit: Agreements cannot exceed 20 consecutive years.
Process and Requirements_
Agreement Terms: Agreements must state how the land on which the project is located will
be treated regarding the exemption and fee. They also must adhere to the rate schedule.
City Consultation: If a solar project is within city limits, the county must consult with the
city, and the city must be a party to the agreement for it to be effective.
Reporting Requirements: Owners must file a copy of the agreement and the solar project's
nameplate capacity with the county assessor and the Department of Revenue by
December 31 preceding the first tax year.
Annual Nameplate Reporting: Each year, owners must include the nameplate capacity with
their required statement to the assessor (ORS 333.524).
Department of Revenue Role: The Department of Revenue must provide the nameplate
capacity of each solar project paying the fee in lieu of property taxes to the appropriate
county assessor when certifying and transmitting the assessment roll.
Fee Distribution and Conseauences of Non -Payment:
Fee Allocation: The county assessors are responsible for extending the fees in lieu of
property taxes on the tax roll. The fees are distributed among the relevant taxing districts
baseri on each di.trirfs, tntnl tax rate fnr the year.
Non -Payment Penalty: If the fee is not paid, the property loses its exemption for the
following year and is taxed as regular property.
Grace Period: Exemption can be reinstated with payment of the delinquent fee plus interest
within one year of the delinquency date.
Disqualification: Failure to pay for more than one year during the agreement term results in
disqualification, regular taxation, and a penalty equal to one year's fee in Lieu of taxes. This
penalty is distributed as the original fees would have been.
MEETING DATE: January 22, 2025
SUBJECT: Special Project Grants - Mid -Year Updates
RECOMMENDED MOTION:
None —information only.
BACKGROUND AND POLICY IMPLICATIONS:
During the FY 2025 video lottery allocation discussion, the Board initiated three special
project grants. The grantees will present the Board with a mid -year status update on their
projects and priorities.
Special project grants are made available through the Video Lottery Fund, which is
supported by state lottery proceeds. These grants were budgeted for FY 2025. The
grantees received the first half of the grant payment at the beginning of FY 2025 and the
second half grant payment will be initiated upon completion of the mid -year status update.
The following funds were allocated:
• Deschutes Basin Water Collaborative: $15,000
• Deschutes Collaborative Forest Project: $10,000
• Friends of the Children: $12,500
BUDGET IMPACTS:
Grant funds are accounted for in the FY 2025 budget.
ATTENDANCE:
Jen Patterson, Strategic Initiatives Manager
Jim Bond, Deschutes River Conservancy, Program Director
Jacob Fritz, Deschutes Collaborative Forest Project, Program Manager
Rachel Cardwell, Friends of the Children, Executive Director
�vTES CO
o` G� BOARD OF
COMMISSIONERS
MEETING DATE: January 22, 2025
SUBJECT: Treasury Report for December 2024
ATTENDANCE:
Bill Kuhn, County Treasurer
DATE: January 22, 2025
TO: Board of County Commissioners
FROM: Bill Kuhn, Treasurer
SUBJECT: Treasury Report for December 2024
Following is the unaudited monthly treasury report for fiscal year to date (YTD) as of December 31, 2024.
Treasury and Investments
• The portfolio balance at the end of December was $365.7 million, a decrease of $7.9 million from November and
an increase of $30.0 million from last year (December 2023).
• Net investment income for December was $1,172K, approximately $137.3K less than last month and $214.4K
greater than December 2023. YTD earnings of $5,769,066 are $1,809,334 more than the YTD earnings last year.
• All portfolio category balances are within policy limits.
• The LGIP interest rate remained at 4.85% during the month of December. Benchmark returns for 24-month
treasuries were up 8 basis points and 36-month treasuries were up 18 basis points from the prior month.
• The average portfolio yield dipped slightly to 3.91%, which was down 2 bps from last month's average %.
• The portfolio weighted average time to maturity is up to 1.07 years.
Deschutes
�`'��� , OG2,A
County
o <
® t-
Municipal Debt
26,130,000
7.1%
Corporate Notes
24,663,000
6.7%
-
0.0%
U.S. Treasuries
158.800,000
43A%
Federal Agencies
81,745,000
22.4%
LGIP
58,950,304
16.1 %
First Interstate (Book Balance)
15,395,595
4.2%
Total Investments $
365,683,900
100.0%
Total Portfolio: By Investment Type
First Interstate Municipal Debt
Bank 7,1
4.2^/, rate Notes
6.7%
LGIP Time Certificates
Federal Agencies 1
22.4% U. S. Treasuries
43.4%
Portfolio by Broker'
v, $80
$66.7 $68.2
s $60
$39.5
2i $40
$20
$27.4
$28.5 $28.7 $32.5
$-
DA
Robert W Stifel Moreton Piper Great Castle Oak
Davidson
Baird & Co Capital Capital Sandler Pacific
Markets Securities
U.S. Treasuries
LGIP ($61,749,000)
Federal Agencies
Banker's Acceptances
Time Certificates
__ Yield Percentages ..
, ; .
Current Month
Prior Month
FIB/ LGIP 4.85%
4.85%
Investments 3.69%
3.62 %
Average 3.91%
3.93%
Municipal Debt 25%
flonc11t11ariltS
Corporate Debt 25%
24 Month Treasury 4.25 %
4.17%
LGIP Rate 4.85%
4.85%
llatttrtty(lrear$ ,
36 Month Treasury 4.29%
4.11%
Max Weighted Average
3.50 1.07
_
Tertn ' Minimum
A001
0 to 30 Days 10 %
24.0
Under 1 Year 25 %
54.4%u
Under 5 Years 100%
100.0
Ather ,Policy
Actual
Corp Issuer 5%
0.0%
Callable 25 %
9.5
Wei hted Ave. AA2
AA1
Investment Aotivlty
Purchases in Month $
19975000
Sales/Redemptions in Month $
10:035:000
400,000,000
350,000,000
300,000,000
250,000,000
200,000,000
150,000,000
10V,000,000
50,000,000
20,000,000
18,000,000
16,000,000
14,000,000
12,000,000
10,000,000
8,000,000
6,00a,000
4,000,000
2,000,000
6.00N
5.50%
5,00%
4.50%
4.00%
3.50%
3.00%
2,50%
2.00N m
1.50%
1.00%
0.50%
0,00% —
Jan
24 Month Historic Investment Returns
Mar May Jul Sep Nov Jan Mar May July Sep Nov
—p County Rate ® 2 Year Treasury Rate o:,.., Corporate Bond Rate 161P Rate
Three Year Portfolio Balance
Jan-22 Mar-22 May-22 Jul-22 Sep-22 Nov-22 Jan-23 Mar-23 May-23 Jul-23 Sep-23 Nov-23 Jan-24 Mar-24 May-24 Jul-24 Sep-24 Nov-24
Five Year Maturity Distribution Schedule
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O',0 '- O O O O0 0
BOARD OF
COMMISSIONERS
MEETING DATE: January 22, 2025
SUBJECT: Finance Report for December 2024
RECOMMENDED MOTION:
None --discussion item only.
BACKGROUND AND POLICY IMPLICATIONS:
The Finance Department will present the monthly financial report. 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
DATE: January 22, 2025
TO: Board of County Commissioners
FROM: Robert Tintle, Chief Financial Officer
SUBJECT: Finance Report for December 2024
Following is the unaudited monthly finance report for fiscal year to date (YTD) as of December 31, 2024.
Budget to Actuals Report
General Fund
• Revenue YTD in the General Fund is $46.8M or 90.5% of budget. By comparison, last year revenue YTD was
$39.6M and 89.0% of budget.
• Expenses YTD are $18.6M and 35.4% of budget. By comparison, last year expenses YTD were $21.8M and
47.2% of budget.
• Beginning Fund Balance is $15.5M or 106.4% of the budgeted $14.6M beginning fund balance.
..................................................................................................................................................................................................................
°5 k-. tar_€_ r:____•_t U t 1... IU 50.0%
( t?1 my V I -le t"f1►C€►►cial L'aftUd1' O01 - General Fund 6
..�,� Year Complete
Fund
076-A:: mt C'Efk.'.
020 -.cdE
-J - CCUit T-d,, ..
G ea�CC
093 Cr 't
M—thly ct Per,...
0
6
Budget to Actuals
Requirements Resources Beginning Working Capita4 Budget to Actuals by Category
•A:i•�zis •Bcd,H �P s<Gor.
$18.6M e$46-8M f$1505M%
35.4% 90.5% 100.0%
Projected Ending Working Capital
Approved ETE
121.06
VACANT
i 7S`n
._.� FILLED
Blank) 3 a v2zs
,.. ,. 0t3,t Yea( A.ct.a 5 Act-''5
•.................................................................................................................................................................................................................
All Maior Funds
Monthly Expenditures 473%
56 of last vear budoet
��tast'�ar kckc;�a�s •Curreni Vear Act�<is c
Monthly Revenues
S' f last near budoet
On the attached pages you will find the Budget to Actuals Report for the County's major funds with actual revenue
and expense data compared to budget through December 31, 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 ".
28.63
29.63
29.63 I.
Unfilled
6.64
: 6.64
6.64
6.64
5.64
- 5.64
' 17.87%
Clerk
Filled
10.48
9.48
8.48
8.48
8.48
8.48
.Unfilled
1.00
2.00 -
2.00
2.00
2.00
- 14.31%
BOPTA
Filled
0.52
0,52
0.52
0.52
0.52
0.52
Unfilled
-
-
-
0.00%
DA
Filled
57.70
58.70
: 58.70
58.90
58.55
58.55
Unfilled
3.40
2.40
2.60
1.40
1.75
1.75
3.65%
Tax
Filled
6.50
6.50
6.50
6.50
6.50
6.50
Unfilled
-.
_
-
-
0.00%
Veterans'
.Pilled
4.00
5.00
5.00
5.00
, 5.00
5.00
Unfilled
1.00
-
-
-
_
3.33%
Property Mgmt
Filled
3.00
3.00
3.00
3.00
3.00
3.00
Unfilled
-
-
-
-
-
0.00%
Total General Fund
Filled
110.83
111.83
110.83
111.03
111.68
111.68 - - - - - -
Unfilled
11.04
10.04
11.24
10.04
9.39
9.39 - - - - - -
8.38%
Justice Court
Filled
4.60
4.60
4.60
4.60
4.60
4.60
Unfilled
-
-
-
-
-
-
0.00%
Community Justice
Filled
43.00
44.00
42.00
45.00
45.00
45.00
Unfilled
6.00
5.00
7.00
4.00
4.00
4.00
10.20%
Sheriff
Filled
225.75
228.50
230,50
229.50
230.50
227.50
Unfilled
45.25
42.50
40.50
41.50
40.50
43.50
15.61%
Houseless Effort
Filled
-
-
-
-
-
-
Unfilled
1,00
1.00
1.00
1.00
1.00
1,00
100.00%
HealthSmcs
Filled
384.93
379.53
381.83
376.03
381A3
384.23
Unfilled
35.38
40.78
39A8
45.28
40.88
40.08
9.56%
CDD
Filled
46.00
49.00
48.00
49.00
49.00
50,00
Unfilled
5.00
2.00
3.00
2.00
2.00
2.00
5.21%
Road
Filled
59.00
59.00
59.00
59.00
59.00
59.00
Unfilled
2.00
2.00
2.00
2.00
2.00
2.00
3.28%
Adult P&P
Filled
31.63
34.63
34.63
34.63
34.63
34.63
Unfilled
8.13
5.13
5.13
5.13
5,13
5.13
Solid Waste
Filled
39.00
38.00
39.00
40.00
40.00
40.00
Unfilled
5.00
6.00
5.00
4.00
4.00
4.00
10.61%
Victims Assistance
Filled
7.50
7.50
7.50
8.50
8,50
8.50
Unfilled
2.00
2.00
2.00
1.00
1.00
1.00
15.79%
GIs Dedicated
Filled
2.00
2.00
2.00
2.00
2.00
2.00
Unfilled
-
-
-
-
0.00%
Fair & Expo
Filled
13.50
13,50
13.50
13.50
13.50
13.50
Unfilled
4.00
4.00
4.00
4.00
4.00
4.00
22.86%
Natural Resource
Filled
2.00
2.00
2.00
2.00
2.00
2.00
Unfilled
1.00
1.00
1.00
1.00
1.00
1.00
33.33%
ISF - Facilities
Filled
24.75
24.75
25.75
25.75
25.75
26.75
Unfilled
3.00
3.00
2.00
2.00
2.00
1.00
7.81%
ISF -Admin
Filled
9.75
9.75
9.75
9.75
9.75
9.75
Unfilled
-
-
-
-
-
0.00%
ISF - BOCC
Filled
3.00
3.00
3.00
3.00
3.00
3.00
Unfilled
-
-
-
-
-
_
0.00%
ISF - Finance
Filled
12.00
13.00
13.00
13.00
12.00
12.00
Unfilled
2.00
1.00
1.00
1.00
2.00
2.00
10.71%
ISF - Legal
Filled
7.00
7.00
7.00
7.00
7.00
7.00
Unfilled
-
-
-
-
-
-
0.00%
ISF - FIR
Filled
9.80
9.80
9.00
10.00
9.00
8.00
Unfilled
1.20
1.20
2.00
1.00
2.00
3.00
15.76%
ISF - IT
Filled
18,00
18.00
18.00
18.00
18.00
18.00
Unfilled
2.00
2.00
2.00
2.00
2.00
2.00
10.00%
ISF - Risk
Filled
3.25.
3.25
3.25
3.25
3.25
2.25
Unfilled
-
-
-
-
1.00
5.13%
911
Filled
56.15
56.15
57.53
57.00
57.00
58.00
Unfilled
4.85
4.85
3.48
4.00
4.00
3.00
6.61%
Total.,
Filled
1,113.43
1,118.78
1,121.65
1,121.53
1,126.58
1,127.38 - - - - - -
Unfilled
138.84
133.49
131.81
130.94
126.89
129.09 - - - - - -
Total
1,252.26
1,252.26
1,253.46
1,252.46
1,253.46
1,256.46 A - - - - - -
% Unfilled
11.09%
10.66%
10.52%
10.45%
10.12%
10.27%
10.52%
A 2.0 FTE increase in H5; 1.0 increase in CDD
vT E S C,
i 0�2 Budget to Actuals -Total Personnel and Overtime Report
a < FY25 YTD December 31, 2024
Total Personnel Costs
Budgeted
Actual
Projected
Projection
Personnel
Personnel
Personnel
(Over) / Under
Fund
Costs
Costs
Costs
Budget
001 - General Fund
030 - Juvenile
160/170 - TRT
200 - ARPA
220 -justice Court
255 - 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 - All Other Funds
Total
Overtime
Budgeted OT
Actual
OT
(Over)/
Under Budget
$ 20,942,691 $
8,417,136 $
19,383,366 $
1,559,325
$ 69,100
$ 15,909
$ 53,191
7,517,894
3,099,873
6,724,135
793,759
100,000
60,028
39,972
234,588
115,479
234,588
-
-
-
-
836,621
410,908
410,908
425,713
622,013
292,170
627,534 ®
(5,521)
-
50,003,178
22,901,618
46,823,736
3,179,442
2,869,000
1,172,167
1,696,833
58,744,852
26,647,017
57,781,303
963,549
107,726
74,785
32,941
8,005,434
3,567,600
7,653,520
351,914
13,000
16,434 ®
(3,434)
9,556,843
4,299,358
9,180,646
376,197
200,000
53,455
146,545
6,387,456
2,655,397
5,487,360
900,096
10,000
5,031
4,969
5,739,145
2,356,287
5,739,145
-
150,000
47,808
102,192
2,039,023
794,898
1,599,934
439,089
40,000
37,063
2,937
229,798
118,837
239,836 ®
(10,038)
-
2,444 ®
(2,444)
159,210
73,190
153,000
6,210
5,000
1,818
3,182
496,919
245,321
512,329 Q
(15,410)
10,237,093
4,474,492
9,508,930
728,163
485,000
123,035
361,965
18,606,752
7,873,130
18,606,752
0
50,600
15,529
35,071
$ 200,359,510 $
88,342,711 $
190,667,022 $
9,692,488
$ 4,099,426
$ 1,625,505 $
2,473,921
- ��3 I ES C, 0 Budget to Actuals - Countywide Summary
IQ All Departments 50.0%
FY25 YTD December 31, 2024 (unaudited) Year Complete
Fiscal Year 2024
1
Fiscal Year 2025
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection
%
001 General Fund
44,408,216
45,560,565
103%
46,924,590
41,733,299
89%
47,448,240
101%
030 - Juvenile
1,014,168
1,042,664
103%
926,504
293,127
32%
952,004
103%
1601170 - TRT
12,751,790
12,485,782
98%
12,168,000
8,218,844
68%
12,036,895
99%
200 - ARPA
14,458,597
4,060,299
28%
8,644,978
5,537,822
64%
5,732,630
66%
220 - Justice Court
525,540
529,969
101%
506,200
252,297
50%
506,900
100%
255 - Sheriffs Office
1 58,558,288
60,325,051
103%
63,747,262
56,542,745
89%
63,531,735
100%
274 - Health Services
60,343,687
61,045,659
101%
68,109,541
30,676,086
45%
68,627,858
101%
295 - CDID
10,460,840
8,523,648
81%
9,401,238
4,693,291
50%
9,376,154
100%
325 - Road
26,673,711
27,151,594
102%
27,479,906
14,645,029
53%
27,424,114
100%
355 -Adult P&P
5,535,606
5,818,189
105%
6,323,657
3,456,063
55%
6,392,273
101%
465 - Road CIP
2,179,426
2,951,833
135%
1,357,339
267,632
20% =
1,420,939
105%
610 -Solid Waste
15,995,411
17,733,226
111%
19,769,001
9,735,107
49%
19,923,301
101%
615 - Fair & Expo
2,343,500
2,843,093
121%
3,206,000
1,271,274
40%
2,716,235
85%
616 - Annual County Fair
2,324,117
2,460,606
106%
2,350,667
2,586,777
110%
2,601,253
111%
617 - Fair & Expo Capital
64,800
225,047
347%
88,000
158,169
180%
219,912
250%
618 - RV Park
530,800
534,892
101%
489,000
223,033
46%
461,800
94%
619 - RV Park Reserve
34,300
45,518
133%
45,000
28,648
64%
56,400
125%
670 - Risk Management
3,714,303
3,841,634
103% 1
3,398,791
1,968,004
58%
3,606,677
106%
675 - Health Benefits
30,654,045
31,873,028
104%
42,854,789
19,572,640
46%
43,104,326
101%
705-911
14,034,323
14,405,107
103%
14,733,900
11,652,188
79%
14,735,015
100%
999- Other
81,793,214
71,303,509
87%
66,998,812
27,135,094
41%
69,985,639
104%
TOTAL RESOURCES
388,398,682
374,760,913
96%
399,523,175
240,647,167
60%
400,860,300
100%
oy \X -,o ��ES` Budget to Actuals - Countywide Summary
L
UP
All Departments 50.0%
FY25 YTD December 31, 2024 (unaudited) Year Complete
Fiscal Year 2024 Fiscal Year 2025
REQUIREMENTS Budget Actuals % Budget Actuals % Projection %
001 - General Fund
25,420,807
23,850,628
94% _
32,771,291
12,619,730
39%
29,969,117
91%
030-Juvenile
8,481,279
7,884,757
93%
9,381,846
3,890,335
41% _
8,531,818
91%
160/170 - TRT
6,902,223
6,827,243
99% _
5,736,054
4,319,715
75%
5,687,487
99%
200 - ARPA
9,837,656
3,762,562
38% _
4,321,775
664,130
15%
2,025,010
47%
220 -Justice Court
828,370
816,713
99%
819,797
410,975
50%
825,318
101%
255 - Sheriffs Office
65,641,097
59,140,333
90%
66,327,275
29,397,231
44%
63,144,869
95%
274 - Health Services
72,307,648
67,056,125
93%
83,714,875
35,666,798
43%
80,422,817
96%
295 - CDD
10,269,561
8,898,411
87% _
9,991,245
4,460,750
45%
9,590,181
96%
325 -Road
17,124,761
15,805,727
92%
19,549,812
8,358,174
43%
19,396,369
99%
355 - Adult P&P
7,576,032
7,028,249
93%
8,371,685
3,473,214
41%
7,416,593
89%
465 - Road CIP
24,142,169
23,124,456
96%
16,323,504
2,980,609
18%
13,831,270
85%
610 - Solid Waste
14,404,534
13,823,996
96%
17,321,744
6,363,001
37%
17,321,744
100%
615 -Fair &Expo
3,734,327
3,867,176
104%
4,838,162
1,778,502
37%
4,245,617
88%
616 -Annual County Fair
2,582,856
2,438,099
94%
2,671,901
2,409,568
90%
2,667,893
100%
617 - Fair & Expo Capital
1,090,000
465,928
43%
1,260,000
78,120
6%
1,260,000
100%
618 - RV Park
617,131
517,201
84%
726,864
338,643
47% f
688,333
95%
619 - RV Park Reserve
174,000
45,252
26%
170,000
-
0%
170,000
100%
670 - Risk Management
4,744,447
4,502,990
95%
5,599,742
2,570,699
46%
5,684,897
102%
675 -Health Benefits35
6R7 911
Sd 121 Son
96%
38,819,094
13,735,067
35%
38,619,094
100%
705 - 911
15,113,760
13,427,592
89%
17,254,619
7,248,362
42%
16,526,456
96%
999 - Other
93,331,824
64,265,927
69%
104,386,845
26,309,618
25%
107,179,093
103%
TOTAL REQUIREMENTS
420,011,695
361,670,659
86%
450,358,130
167,073,240
37% _
435,403,976
97%
C-,o
Budget to Actuals - Countywide Summary
All Departments
FY25 YI"D December 31, 2024 (unaudited)
TRANSFERS
001 - General Fund
030 - Juvenile
1601170 - 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
618 - RV Park
619 - RV Park Reserve
670 - Risk Management
705-911
999- Other
TOTALTRANSFERS
50.0%
Year Complete
Fiscal Year 2024
1
Fiscal Year 2025
Budget
Actuals
%
Budget
Actuals
%
Projection
%
(20,963,314)
(20,201,737)
96%
(14,982,525)
(916,278)
6%
(13,801,507)
92%
6,678,013
6,678,013
100%
8,068,153
4,034,077
50%
8,068,153
100%
(8,575,254)
(7,022,091)
82%
(8,431,946)
(4,215,973)
50%
(8,413,771)
100%
(5,022,145)
(400,000)
8%
(4,622,145)
(3,919,112)
85%
(4,922,145)
106%
364,688
286,744
79%
380,521
190,260
50%
380,521
100%
3,377,587
3,380,929
100%
3,399,187
1,716,644
51%
3,399,187
100%
8,026,456
5,947,879
74%
10,671,364
(337,832)
-3%
8,260,274
77%
466,530
(195,589)
-42% =
909,332
57,618
6%
598,211
66%
(12,700,000)
(12,700,000)
100%
(10,720,695)
(2,089,362)
19%
(10,720,695)
100%
510,950
525,950
103%
626,964
313,482
50%
626,964
100%
12,500,000
12,500,000
100% 1
10,631,333
0%
10,631,333
100%
(1,703,962)
(2,613,962)
153%
(4,564,141)
(2,282,071)
50%
(4,564,141)
100%
875,681
1,008,090
115%
1,179,123
589,562
50%
1,166,401
99%
(34,503)
(34,503)
100%
(121,900)
(60,950)
50%
(121,900)
100%
824,187
662,984
80% =
592,396
371,198
63%
586,943
99%
128,436
128,436
100% i
57,858
28,929
50%
57,858
100%
51,564
51,564
100%
122,142
61,071
50%
122,142
100%
(503,459)
(493,787)
98%
(4,500)
(2,250)
50%
(4,500)
100%
15,698,545
12,491,080
80%
6,809,479
6,460,986
62%
8,650,672
79%
0
(0)
0%
0
(0)
oy �'TES` 0
Budget to Actuals - Countywide Summary
4�
All Departments 50.0%
FY25 YTD December 31, 2024 (unaudited) Year Complete
Fiscal Year 2024
I
Fiscal Year 2025
ENDING FUND BALANCE
Budget
Actuals
%
Budget
Actuals
Projection
%
001 - General Fund
11,850,095
15,492,530
131%
14,663,304
43,689,820
19,170,146
131%
030 - Juvenile
710,902
1,364,608
192%
977,419
1,801,477
1,852,947
190%
160/170 -TRT
1,801,675
3,163,809
176% _
1,163,809
2,846,965
1,099,446
94%
200 - ARPA
-
298,942
999% _
-
1,253,521
(915,584)
220 - Justice Court
61,858
(0)
0%
66,924
31,582
62,103
93%
255 -Sheriff's Office
7,295,992
15,566,861
213% _
16,386,036
44,429,019
19,352,914
118%
274 - Health Services
7,480,011
12,456,527
167%
7,522,557
7,127,984
8,937,842
119%
295 - CDD
1,975,730
752,366
38% I
1,071,691
1,042,525
1,137,850
106%
325 -Road
2,370,201
5,997,546
253%
3,206,945
10,195,039
3,304,596
103%
355 - Adult P&P
1,470,524
2,326,824
158%
905,760
2,623,155
1,929,468
213%
465 - Road CIP
9,549,637
15,675,284
164% '
11,340,452
12,962,307
13,896,286
123%
610 - Solid Waste
2,303,300
4,038,781
175%
1,921,897
5,128,818
2,076,857
108%
615 - Fair & Expo
32,617
531,770
999%
78,731
614,103
168,789
214%
616 - Annual County Fair
228,205
509,451
223% 1
66,317
625,710
320,911
484%
617 - Fair & Expo Capital
2,391,825
3,179,332
133%
2,599,728
3,630,579
2,726,187
105%
618 - RV Park
135,220
312,766
231%
132,760
226,084
144,091
109%
619 - RV Park Reserve
1,284,317
1,521,389
118%
1,518,531
1,611,108
1,529,931
101%
670 - Risk Management
6,466,397
8,168,164
126%
5,962,713
7,563,219
6,085,444
102%
cue u..-.u�- o., ra
VI5 - Heall11 Benelills
= 1 n7d 9,79
i e"• "
3,`859,732
359�%
7,895;427
9,697,305
— —
87144:964
103%
705 - 911
12,122,906
14,371,465
119% _
11,850,746
18,775,291
12,580,024
106%
999 - Other
104,968,103
128,248,177
122%
101,227,972
135,412,674
91,973,526
91%
TOTAL FUND BALANCE
175,574,090
237,836,324
135% _
190,559,719
311,288,285
195,578,739
103%
ES Budget to Actuals Report
`hut CQG
y�
4 General Fund - Fund 001
FY25 YTD December 31, 2024 (unaudited)
50.0%
Year Complete
Fiscal Yea; 2024
Fiscal Year 2025
RESOURCES Budget Actuais %
Budget
Actuals
%
Projection
%
$ Variance
Property Taxes - Current 37,400,000 38,160,244 102%
39,604,000
36,999,228
93% _
39,392,000
99%
(212,000) A
Property Taxes -Prior 318,000 422,862 133 % `:
328,000
297,542
91 %
328,000
100%
Other General Revenues 3,480,844 3,846,799 111%
3,778,175
2,591,875
69%
3,920,475
104%
142,300,
Assessor 775,350 815,379 105%
849,000
269,035
32%
849,000
100%
Clerk 1,259,595 1,269,890 101%
1,426,160
679,500
48%
1,426,160
100%
BOPTA 10,200 10,800 106%
11,000
3,456
31 %
11,000
100%
District Attorney 552,048 470,285 85%
427,077
252,807
59 %
483,577
113 %
56,500
Tax Office 136,000 147,228 108%
146,200
59,444
41% _
146,200
100%
Veterans 261,179 194,448 74%
284,978
54,262
19% €
284,978
100%
B
Property Management 215,000 215,000 100%
70,000
35,500
51 %
70,000
100
Non -Departmental 7,630
490,649
536,850
536,850 C
TOTAL RESOURCES 44,408,216 45,560,565 103% _
46,924,590
41,733,299
89 % _
47,448,240
101%
523,650
REQUIREMENTS Budget Actuals %
Budget
Actuals
%
Projection
%
$ Variance
Assessor 6,189,597 5,587,737 90%
6,709,361
2,791,301
42% i
5,887,910
88%
821,451 D
Clerk 2,351,515 2,087,269 89%
2,719,443
1,225,300
45%
2,626,743
97%
92,700 E
BOPTA 97,522 79,788 82% !.
93,993
44,918
48%
95,212
101%
(1,219) F
District Attorney 11,636,672 11,237,086 97%
13,369,290
5,760,050
43%
12,880,405
96%
488,885 G
Medical Examiner 461,224 391,213 85%
466,854
164,979
35%
466,854
100%
Tax Office 940,770 871,901 93%
1,041,642
553,650
53%
1,056,724
101%
(15,082) H
Veterans 934,283 872,565 93%
1,093,340
424,089
39%
1,043,302
95%
50,038 1
Property Management 539,558 510,327 95%
584,094
274,094
47%
591,922
101%
(7,828) J
Non -Departmental 2,269,666 2,212,743 97%
6,693,274
1,381,349
21%
5,320,045
79%
1,373,229
TOTAL REQUIREMENTS 25,420,807 23,850,628 94%
32,771,291
12,619,730
39% _
29,969,117
91%
2,802,174
TRANSFERS Budget Actuals %
Budget
Actuals
%
Projection
%
$ Variance
Transfers In 103,790 103,790 100%
4,821,854
5,084,173
105%
5,148,273
107%
326,419 K
Transfers Out (21,067,104) (20,305,527) 96%
(19,804,379)
(6,000,450)
30%
(18,949,780)
96%
854,599 L
TOTAL TRANSFERS (20,963,314) (20,201,737) 96% -
(14,982,525)
(916,278)
6%
(13,801,507)
92%
1,181,018
FUND BALANCE Budget Actuals %
Budget
Actuals
%
Projection
%
$ Variance
Beginning Fund Balance 13,826,000 13,984,330 101%
15,492,530
15,492,530
100%
15,492,530
100%
(0)
Resources over Requirements 18,987,409 21,709,937
14,153,299
29,113,568
17,479,123
3,325,824
Net Transfers - In (Out) (20,963,314) (20,201,737)
(14,982,525)
(916,278)
(13,801,507)
1,181,018
TOTAL FUND BALANCE $ 11,850,095 $ 15,492,530 131%::
$4,506,842 M
$ 19,170,146 131%
$ 14,663,304
$ 43,689,820 298% I `
A Current year taxes received primarily in November, February and May; actual
FY24-25 TAV
is 4.64% over FY23-24 vs.
5.2% budgeted.
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 14.8 %
E Projected Personnel savings based on FY24/FY25 average vacancy rate of 8%
F Projected Personnel based on overage to date
G Projected Personnel savings based on FY24/FY25 average vacancy rate of 3.7%
H Projected Personnel based on overage to date
I Projected Personnel savings based on FY24/FY25 average vacancy rate of 5%
j Projected Personnel based on overage to date
K $3,498,234 transferred from the ARPA fund for revenue replacement recategorization.
L Reduction in transfer out to Health Services of $304,599 related to no longer needing local
match; transferring $500K less to the Capital
Reserve Fund and
retaining these funds in the General Fund as emergency reserves per County's
financial policies.
M Opioid Settlement Funds, $1,340,608 are unallocated recategorized ARPA funds and $500K is Emergency Reserves.
Budget PV
Actuals
Report
Vifs C,
4 2< Juvenile - Fund 030
FY25 YTD December
31, 2024 (unaudited)
S0.0%
Year Complete
Fiscal Year 2024
Fiscal Year 2025
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
OYA Basic & Diversion
476,611
451,260
95%
477,421
118,913
25%
477,421
100%
ODE Juvenile Crime Prev
106,829
94,748
89%
112,772
22,013
20%
112,772
100%
Leases
90,228
93,840
104% [
97,500
48,797
50%
97,500
100%
Inmate/Prisoner Housing
75,000
105,120
140%
65,000
41,400
64%
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
38,541
79%
74,500
152%
25,500;
Expungements
40,000
53,599
134%
40,000
10,411
26%
40,000
100%
OJD Court Fac/Sec SB 1065
15,000
11,384
76%
12,000
6,986
58%
12,000
100%
Food Subsidy
10,000
12,812
128%
10,000
3,828
38%
10,000
100%
Miscellaneous
16,500
19,289
117%
6,811
2,239
33%
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
293,127
32%
952,004
103%
25,500
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Personnel Services
6,852,966
6,402,707
93%
7,517,894
3,099,873
41%
6,724,135
89%
793,759 A
Materials and Services
1,599,048
1,452,785
91%
1,863,952
790,462
42%
1,807,683
97%
56,269B
Capital Outlay
29,265
29,265
100%
TOTAL REQUIREMENTS
8,481,279
7,884,757
93%
9,381,846
3,890,335
41%
8,531,818
91%
850,028-
TRANSFERS
Budget
Actuals
%
Budget
Actuals
°%
Projection
%
$ Variance
Transfers In -General Funds
6,798,630
6,798,630
100%
8,143,712
4,071,856
50%
8,143,712
100%
Transfers Out
(45,000)
(45,000)
100%
Transfers Out-Veh Reserve
(75,617)
(75,617)
100%
(75,559)
(37,779)
50%
(75,559)
100%
TOTAL TRANSFERS
6,678,013
6,678,013
100% !
8,068,153
4,034,077
50% _
8,068,153
100%
FUND BALANCE
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Beginning Fund Balance
1,500,000
1,528,688
102%
1,364,608
1,364,608
100%
1,364,608
100%
' 0'
Resources over Requirements
(7,467,111)
(6,842,093)
(8,455,342)
(3,597,208)
(7,579,814)
875,528
Net Transfers - In (Out)
6,678,013
6,678,013
8,068,153
4,034,077
8,068,153
TOTAL FUND BALANCE
$ 710,902
$ 1,364,608
192%
$ 977,419
$ 1,801,477
184%
$ 1,852,947
190%
$875,528
A Projected Personnel savings based on FY24/FY25 average vacancy rate of 8.8%
B Materials and services projections based on current
spending trends.
Budget to Actuals Report
,�VIESF0G
C,
ti�
o TRT - Fund 160/170
FY25 YTD December 31, 2024 (unaudited)
50.0%
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
8,162,608
67%
11,923,395
99%
(176,605)A
Interest on Investments 121,790
112,678
93%
68,000
56,031
82%
113,000
166%
45,000'
Miscellaneous
641
205
500
500!
TOTAL RESOURCES 12,751,790
12,485,782
98%
12,168,000
8,218,844
68%
12,036,895
99%
(131,105)"
REQUIREMENTS Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
COVA 3,378,641
3,307,981
98% _
3,236,105
2,061,165
64%
3,187,538
98%
_ 48,567 B
Grants & Contributions 3,000,000
3,000,000
100%
2,000,000
2,000,000
100%
2,000,000
100%
C
Administrative 262,395
260,555
99%
265,588
125,245
47%
265,588
100%
Interfund Charges 213,587
213,587
100%
186,611
93,306
50%
186,611
100%
Software 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
4,319,715
75%
5,687,487
99%
48,567.
TRANSFERS Budget
Actuals
°%
Budget
Actuals
%
Projection
%
$ Variance
Transfer Out - RV Park (20,000)
(20,000)
100%
(20,000)
(10,000)
50%
(20,000)
100%
Transfer Out - Annual Fair (75,000)
(75,000)
100%
(75,000)
(37,500)
50%
(75,000)
100%
Transfer Out - CDD
(100,000)
(50,000)
50% ":
(100,000)
100%
Transfer Out - Health (368,417)
(368,417)
100%
(276,572)
(138,286)
50%
(276,572)
100%
TransferOut- JusticeCourt (364,688)
(286,744)
79%
(380,521)
(190,260)
50% -
(380,521)
100%
Transfer Out FRF Reserve (462,119)
(453 d81)
98"/
(442;39M
(221,1981
50%
(436:9431
99%
5,453: D
Transfer Out - General County Reserve (723,720)
(723,720)
100%
(921,670)
(460,835)
50%
(921,670)
100%
Transfer Out - F&E (1,009,023)
(988,867)
98%
(963,000)
(481,500)
50%
(950,278)
99%
12,722"
Transfer Out - Courthouse Debt Service (1,900,500)
(454,075)
24%
(1,501,000)
(750,500)
50%
(1,501,000)
100%
Transfer Out - Sheriff (3,651,787)
(3,651,787)
100%
(3,751,787)
(1,875,894)
50%
(3,751,787)
100%
TOTALTRANSFERS (8,575,254)
(7,022,091)
82% _
(8,431,946)
(4,215,973)
50%
(8,413,771)
100%
; 18,175-
FUND BALANCE Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Beginning Fund Balance 4,527,362
4,527,362
100% _
3,163,809
3,163,809
100%
3,163,809
100%
0' E
Resources over Requirements 5,849,567
5,658,538
6,431,946
3,899,128
6,349,408
(82,538)
Net Transfers - In(Out) (8,575,254)
(7,022,091)
(8,431,946)
(4,215,973)
(8,413,771)
18,175:
TOTAL FUND BALANCE $ 1,801,675
($64,363)-
$ 1,099,446
94%
$ 3,163,809
176%
$ 1,163,809
$ 2,846,965
245%
A Room tax revenue down 1 %,from FY24.
B Payments to COVA based on a percent of TRT collections
C Includes contributions of $2M to Sunriver Service District
D The balance of the 1 % F&E TRT is transferred to F&E reserves
E Beginning Working Capital came in higher due to FY24 courthouse
debt
service being lower than budget.
Remaining
funds
will be reserved in
the TRT
fund to build
reserves to cover one year's worth of debt service.
. Budget to
Actuals
Deport
VIES
ARPA - Fund
200
FY25 YTD December 31, 2024 (unaudited)
o
50.0 /o
Year Complete
Fiscal Year 2024
Fiscal Year 2025
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Local Assistance &Tribal
4,622,145
0%
4,622,145
0%
0%
(4,622,145)
Consistency
State & Local Coronavirus Fiscal
9,516,992
3,762,562
40%
3,888,833
5,354,430
138%
5,354,430
138%
1,465,597
Recovery Funds
Interest on Investments
319,460
297,738
93%
134,000
183,392
137%
378,200
282%
244,200:
TOTAL RESOURCES
14,458,597
4,060,299
28%
8,644,978
5,537,822
64%
5,732,630
66%
(2,912,348)
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Services to Disproportionately
6,538,263
2,172,887
33%
1,956,342
603,295
31%
1,000,629
51%
955,713'
Impacted Communities
Administrative
1,719,694
142,552
8%
1,010,306
54,345
5%
353,287
35%
c 657,019
Infrastructure
766,410
896,225
117%
916,000
(193,904)
-21%
470,700
51%
445,300
Public Health
560,926
400,898
71%
415,127
200,394
48%
200,394
48%
214,733
Negative Economic Impacts
252,363
150,000
59%
24,000
-
0%
-
0%
24,000
TOTAL REQUIREMENTS
9,837,656
3,762,562
38%
4,321,775
664,130
15%
2,025,010
47%
2,296,765'
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfers Out
(5,022,145)
(400,000)
8%
(4,622,145)
(3,919,112)
85%
(4,922,145)
106%
(300,000) A
TOTAL TRANSFERS
(5,022,145)
(400,000)
8% -
(4,622,145)
(3,919,112)
85%
(4,922,145)
106%.
(300,000)
FUND BALANCE
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Beginning Fund Balance
401,204
401,204
100%
298,942
298,942
100%
298,942
100%
: (0)
Resources over Requirements
4,620,941
297,738
4,323,203
4,873,692
3,707,620
(615,583)'
Net Transfers - In (Out)
(5,022,145)
(400,000)
(4,622,145)
(3,919,112)
(4,922,145)
(300,000)
TOTAL FUND BALANCE
$ 298,942
999% 1.
$ 1,253,521
999%
($ 915,584)
($915,584);
A All funds recategorized under Revenue Replacement ($3,498,234)
and funds approved for the DA's Office and Victim's
Assistance Program under the Community
Violence Intervention ARPA project ($420,878) were transferred to the General Fund.
vfESC Budget to Actuals Report
'A OG", Justice Court - Fund 220
FY25 YTD December 31, 2024 (unaudited)
50.0%
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
251,206
50% 504,200
100%
Interest on Investments
540 1,917
355%
2,000
1,090
55% 2,700
135% 7W
TOTAL RESOURCES
525,540 529,969
101%
506,200
252,297
50% 506,900
100% 700
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Personnel Services
652,767
644,229
99%
622,013
292,170
47%
627,534
101%
(5,521)
Materials and Services
175,603
172,484
98%
197,784
118,805
60%
197,784
100%
A
TOTAL REQUIREMENTS
828,370
816,713
99%
819,797
410,975
50%
825,318
101%
(5,521)
TRANSFERS
Budget
Actuals
°%
Budget
Actuals
%
Projection
%
$ Variance
Transfers In - TRT
364,688
286,744
79%
380,521
190,260
50%
380,521
100%
TOTAL TRANSFERS
364,688
286,744
79%
380,521
190,260
50%
380,521
100%
Resources over Requirements
(302,830)
(286,744)
(313,597)
(158,679)
(318,418)
(4,821)
Net Transfers - In (Out)
364,688
286,744
380,521
190,260
380,521
TOTAL
$ 61,858
$ 62,103
93%
($4,821)
$ 0
0%
$ 66,924
$ 31,582
47%
A one tiiiie yearly softvai8
ifainieiiariGc fcc j aid -
July fCr entir2 fiscal year
�TESC.Budget to Actuals Report
� ��2< Sheriff's Office - Fund 255
�"►.�,� FY25 YTD December 31, 2024 ,unaudited) 50.0%
Year Complete
RESOURCES
LED #1 Property Tax Current
LED #2 Property Tax Current
Sheriff's Office Revenues
LED #1 Interest
LED #1 Property Tax Prior
LED #2 Interest
LED #2 Property Tax Prior
TOTALRESOURCES
I Fiscal Year 2024
1
Fiscal Year 2025
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
38,006,062
38,088,346
100% ::
40,066,974
36,918,744
92%
- 39,711,000
99%
(355,974)_ A
15,189,654
15,221,876
100%
15,958,353
14,755,942
92%
15,847,000
99%
(111,353); B
4,583,572
5,873,866
128%
6,751,935
4,116,499
61%
7,064,035
105%
312,100 C
264,000
515,925
195% ;
400,000
272,214
68%
363,500
91%
(36,500);
330,000
333,126
101% -
300,000
269,199
90%
300,000
100%
65,000
149,987
231%
150,000
99,976
67%
126,200
84%
-: (23,800),
120,000
141,925
118%
120,000
110,169
92%
120,000
100%
58,558,288
60,325,051
103%
63,747,262
56,542,745
89%
63,531,735
100%
(215,527)'
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Digital Forensics
1,221,145
1,286,784
105%
1,419,216
751,782
53%
1,444,216
102%
(25,000)
Rickard Ranch
334,232
309,436
93%
610,205
186,639
31% _
: 410,205
67%
200,000 D
Concealed Handgun Licenses
624,277
447,501
72%
592,803
213,683
36%
492,803
83%
100,000 D
Sheriffs Services
5,771,949
5,296,307
92%
5,230,244
2,783,880
53%
5,430,244
104%
(200,000)
Civil/Special Units
1,019,021
1,066,063
105% '_
1,281,834
602,893
47%
1,231,834
96%
50,000, D
Automotive/Communications
4,574,918
4,050,982
89%
4,152,483
1,739,439
42%
4,077,483
98%
75,000 D
Detective
4,773,538
4,175,876
87%
4,710,801
2,082,026
44%
4,373,401
93%
337,400i D
Patrol
16,270,641
14,471,496
89%
15,307,105
7,227,746
47%
15,183,605
99%
123,500 D
Records
855,590
705,173
82%
875,606
340,936
39%
750,606
86%
-; 125,000 D
Adult Jail
23,784,474
20,951,689
88%
24,939,557
10,602,034
43%
23,118,051
93%
1,821,506 D
Court Security
600,590
570,292
95%
649,844
198,754
31%
424,844
65%
.: 225,000. D
Emergency Services
808,931
668,053
83%
888,223
415,332
47%
938,223
106%
(50,000)
Special Services
2,779,458
2,926,535
105% .
2,945,000
1,340,202
46%
2,945,000
100%
Training
1,537,498
1,205,912
78%
1,765,299
600,668
34%
1,515,299
86%
250,000 D
Other Law Enforcement
634,835
908,232
143%
959,055
311,217
32%
809,055
84%
150,000. D
Non - Departmental
50,000
100,000
200%
-
0%
TOTAL REQUIREMENTS
65,641,097
59,140,333
90%
66,327,275
29,397,231
44%
63,144,869
95%
3,182,406.
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfer In - TRT
3,651,787
3,651,787
100%
3,751,787
1,875,894
50%
3,751,787
100%
Transfers Out
(6,500)
(6,500)
100%
(94,100)
(30,000)
32%
(94,100)
100%
Transfers Out - Debt Service
(267,700)
(264,358)
99%
(258,500)
(129,250)
50%
(258,500)
100%
TOTAL TRANSFERS
3,377,587
3,380,929
100%
3,399,187
1,716,644
51%
3,399,187
100%
FUND BALANCE
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Beginning Fund Balance
11,001,214
11,001,214
100%
15,566,862
15,566,861
100%
15,566,861
100%
(1),
Resources over Requirements
(7,082,809)
1,184,718
(2,580,013)
27,145,514
386,866
2,966,879:
Net Transfers - In (Out)
3,377,587
3,380,929
3,399,187
1,716,644
3,399,187
TOTAL FUND BALANCE $ 7,295,992 $ 15,566,861 213% $ 16,386,036 $ 44,429,019 271% $ 19,352,914 118% $2,966,878
A Current year taxes received primarily in November, February and May; actual FY24-25 TAV is 4.64% over FY23-24 vs. 5.2% budgeted.
B Current year taxes received primarily in November, February and May; actual FY24-25 TAV is 4.64% over FY23-24 vs. 5.2% budgeted
C Marijuana grant awarded more than was originally budgeted; budget adjustment forthcoming.
D Projected personnel savings due to unfilled positions.
`�uTES Co& Budget to Actuals Report
2< Health services - Fund 274 50.0%
FY25 YTD December 31, 2024 (unaudited) Year Complete
Fiscai Year 2024 Fiscal Year 2025
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
State Grant
23,757,820
20,712,977
87%
27,602,065
9,730,356
35%
25,441,933
92%
(2,160,132)
OHP Capitation
16,494,114
17,439,562
106%
17,529,405
8,361,040
48%
17,506,388
100%
(23,017)
State Miscellaneous
5,793,079
5,029,687
87%
7,330,050
4,694,582
64%
9,755,623
133%
2,425,573
OHP Fee for Service
4,947,581
5,809,490
117%
4,788,744
2,658,661
56%
5,467,020
114%
678,276
Local Grants
1,567,894
2,035,060
130%
2,763,131
1,188,183
43%
3,013,567
109%
. 250,436
Environmental Health Fees
1,478,906
1,483,715
100%
1,637,892
1,079,839
66%
1,774,828
108%
136,936
State - Medicaid/Medicare
1,034,491
1,149,710
111%
1,587,117
529,516
33%
973,675
61%
(613,442)
Other
1,061,371
2,326,567
219%
1,285,235
613,331
49%
778,940
63%
(506,295)
Federal Grants
1,440,560
1,321,402
92%
987,369
224,750
23%
389,587
39%
(597,782)
Patient Fees
1,087,790
890,377
82%
761,626
377,363
50%
744,160
98%
(17,466)
Medicaid
431,000
1,201,524
279%
627,276
306,897
49%
927,312
148%
300,036
Vital Records
315,000
336,256
107%
318,000
155,929
49%
325,000
102%
7,000
Interest on Investments
262,007
737,122
281%
317,000
395,677
125%
781,100
246%
464,100
State - Medicare
209,500
300,513
143%
195,057
207,288
106%
375,385
192%
180,328
Liquor Revenue
177,574
188,547
106% :
177,574
60,247
34%
177,574
100%
Interfund Contract- Gen Fund
127,000
-
0%
127,000
63,500
50%
127,000
100%
State Shared- Family Planning
158,000
83,152
53%
75,000
28,927
39%
26,765
36%
(48,235)
TOTAL RESOURCES
60,343,687
61,045,659
101% :
68,109,541
30,676,086
45%
68,627,858
101%
518,317
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Personnel Services
52,118,863
51,416,037
99%
58,744,852
26,647,017
45%
57,781,303
98%
963,549
Materials and Services
19,836,301
15,061,997
76%
23,038,065
8,928,596
39% :
22,503,370
98%
534,695
Capital Outlay
347,500
578,091
166%
1,932,000
91,185
5%
138,185
7%
1,793,815
Administration Allocation
4,984
(0)
0%
(42)
0%
(42)
100%
TOTAL REQUIREMENTS
72,307,648
67,056,125
93%
83,714,875
35,666,798
43%
80,422,817
96%
3,292,058
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%
4,266,163
0%
1,946,413
46%
(2,319,750)
Transfers In -Acute Care Service
626,000
625,142
100%
625,142
100%
(858)
Transfers In -TRT
368,417
368,417
100%
276,572
138,286
50%
276,572
100%
Transfers In - Video Lottery
-
250,000
250,000
100%
250,000
100%
Transfers In- Sheriff's Office
30,000
30,000
100%
30,000
100%
Transfers Out
(1,332,674)
(877,923)
66%
(1,996,086)
(1,381,260)
69%
(1,781,969)
89%
214,117
TOTAL TRANSFERS
8,026,456
5,947,879
74%
10,671,364
(337,832)
-3%
8,260,274
77%
(2,411,090)
FUND BALANCE
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Beginning Fund Balance
11,417,516
12,519,113
110% :
12,456,527
12,456,527
100% :
12,472,527
100%
16,000
Resources over Requirements
(11,963,961)
(6,010,466)
(15,605,334)
(4,990,712)
(11,794,959)
3,810,375
Net Transfers - In (Out)
8,026,456
5,947,879
10,671,364
(337,832)
8,260,274
(2,411,090)
TOTAL FUND BALANCE
$ 7,480,011
$ 12,456,527
167%
$ 7,522,557
$ 7,127,984
95%
_ $ 8,937,842
119%
$1,415,285
. Budget to Actuals Report
81ES
� �`�{ Health Services - Admln - Fund 274
FY25 YTD December 31, 2024 (unaudited)
50.0%
Year Complete
Fisch Year 2024
Fiscal Year 2025
RESOURCES Budget Actuals %
Budget
Actuals
%
Projection
%
$ Variance
Other 9,000 167,850 999% '
511,588
482,732
94%
281,775
55%
(229,813) A
OHP Capitation 435,349 435,349 100%
474,674
228,620
48%
474,674
100%
Interest on Investments 262,007 737,122 281%
317,000
395,677
125% ;
781,100
246%
: 464,100
State Grant 160,000 148,958 93%
132,289
194,578
147%
131,723
100%
(566)_ A
TOTAL RESOURCES 866,356 1,489,279 172%
1,435,551
1,301,607
91%
1,669,272
116%
233,721
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Personnel Services
6,769,513
6,539,032
97%
7,890,669
3,571,567 45%
7,791,378
99% :
99,291 B
Materials and Services
7,671,421
7,578,213
99%
8,932,448
4,238,455 47%
8,867,988
99%
64,460:
Capital Outlay
43,750
87,587
200%
Administration Allocation
(12,633,378)
(12,633,396)
100% .
(15,206,690)
0%
(15,194,081)
100%
(12,609)
TOTAL REQUIREMENTS
1,851,306
1,571,436
85%
1,616,427
7,810,022 483% :
1,465,285
91%
151,142
TRANSFERS
Budget
Actuals
% Budget Actuals % Projection % $ Variance
Transfers In- OHP Mental Health
1 81,250
81,250
100%
Transfers Out
(300,174)
(315,174)
105% ! (377,446) (176,223) 47% (377,446) 100%
TOTAL TRANSFERS
(218,924)
(233,924)
107% (377,446) (176,223) 47% (377,446) 100%
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Projection % $ Variance
Beginning Fund Balance
3,665,544
3,786,843 103% :
3,470,762
3,470,762 100%
3,470,762 100% 0
Resources over Requirements
(984,950)
(82,157)
(180,876)
(6,508,415)
203,988 384,863
Net Transfers - In (Out)
(218,924)
(233,924)
(377,446)
(176,223)
(377,446)
TOTAL FUND BALANCE
$ 2,461,670
$ 3,470,762 141% :
$ 2,912,441
($ 3,213,876) -110% ''.
$ 3,297,304 113% $384,863
A Projection includes adjustment for anticipated unearned revenue. Amounts will be finalized at fiscal year-end
B Personnel projections assume 3% vacancy.
`,�uTESCOG Budget to Actuals Report
2 Health Services - Behavioral Health - Fund 274
FY25 YTD December 31, 2024 (un,iudib d) 50.0%
Year Complete
Fiscal Y,,.ar 2024 Fiscal Year 2025
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
State Grant
17,967,689
14,679,278
82%
20,955,001
6,846,691
33%
18,334,796
87%
(2,620,205) A
OHP Capitation
16,058,765
16,886,706
105%
16,694,731
7,990,836
48%
16,694,731
100%
State Miscellaneous
4,924,368
4,427,643
90%
6,861,414
4,634,252
68%
8,943,177
130%
2,081,763 B
OHP Fee for Service
4,927,331
5,777,316
117%
4,764,259
2,639,234
55%
5,432,308
114%
668,049
Local Grants
1,348,943
1,395,962
103%
2,427,949
692,054
29%
2,471,821
102%
• 43,872.
Federal Grants
1,285,560
1,186,400
92%
824,623
197,998
24%
197,998
24%
(626,625) C
Medicaid
431,000
1,201,524
279%
627,276
306,897
49%
927,312
148%
300,036 D
Patient Fees
448,500
679,928
152% :
575,975
311,012
54%
577,371
100%
1,396
State - Medicare
209,500
300,513
143%
195,057
207,288
106%
375,385
192%
180,328 E
Liquor Revenue
177,574
188,547
106%
177,574
60,247
34%
177,574
100%
Interfund Contract- Gen Fund
127,000
-
0%
127,000
63,500
50%
127,000
100%
Other
631,245
688,382
109%
6,241
6,532
105%
9,689
155%
! 3,448
TOTAL RESOURCES
48,537,475
47,412,198
98%
54,237,100
23,956,540
44%
54,269,162
100%
• 32,062.
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Administration Allocation
9,546,200
9,546,201
100% -
11,468,519
-
0%
11,455,910
100%
12,609
Personnel Services
33,370,785
32,911,255
99%
37,956,176
16,955,179
45%
37,500,487
99%
455,689 F
Materials and Services
9,740,566
5,397,546
55%
11,393,406
4,122,294
36%
11,170,153
98%
223,253
Capital Outlay
160,250
234,772
147%
1,932,000
91,185
5%
138,185
7%
1,793,815. G
TOTAL REQUIREMENTS
52,817,801
48,089,773
91%
62,750,101
21,168,657
34%
60,264,735
96%
2,485,366
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfers In-OHP Mental Health
1,809,358
5,856
0%
3,962,859
0%
1,643,109
41%
(2,319,750)
Transfers In- General Fund
2,231,439
1,501,613
67%
2,088,273
-
0%
1,783,674
85%
(304,599) H
Transfers In -Acute Care Service
626,000
625,142
100%
625,142
100%
: (858)
Transfers In- Sheriff's Office
30,000
30,000
100%
30,000
100%
Transfers Out
(481,000)
(562,749)
117% `
(445,000)
(39,976)
9%
(239,462)
54%
205,538
TOTAL TRANSFERS
3,559,797
944,720
27%
6,262,132
615,166
10%
3,842,463
61%
(2,419,669)
FUND BALANCE
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Beginning Fund Balance
3,989,589
4,679,830
117%
4,946,976
4,946,976
100%
4,962,976
100%
16,000,
Resources over Requirements
(4,280,326)
(677,575)
(8,513,001)
2,787,883
(5,995,572)
2,517,428
Net Transfers - In (Out)
3,559,797
944,720
6,262,132
615,166
3,842,463
(2,419,669)
TOTAL FUND BALANCE $ 3,269,060 $ 4,946,976 151% $ 2,696,108 $ 8,350,025 310% $ 2,809,867 104% $113,759
A Projections include $401 K one-time funds through HB5204 for Jail Diversion and $2M budgeted that is now in State Miscellaneous.
B $2M originally budgeted to be received in State Grant line for Secure Residential Treatment Facility.
C Budget assumes approval of a one-year No Cost Extension for SAMHSA System of Care Grant that was denied. Projections remove award and related
County General Fund match.
D Medicaid tracking higher than budgeted.
E Medicare tracking higher than budgeted.
F Personnel projections assume 6% vacancy. Includes continuation of paid internship program, which began in January 2024 and was not originally
G Original budget included tenant improvement costs for expansion at a new site in La Pine. At this point, expenditures are not anticipated in FY25.
H Reduction in County General Fund related to no longer needing local match contribution of SAMHSA System of Care Grant, which ended August 2024.
VIES c Budget to Actuals Report
Health Services - Public Health - Fund 274
FY25 YTD December 31, 2024 (unaudited)
50.0%
Year Complete
Fiscal Year 2024
1Fiscal
Year 2025
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
State Grant
5,630,131
5,884,742
105%
6,514,775
2,689,087
41%
6,975,414
107%
460,639: A
Environmental Health Fees
1,478,906
1,483,715
100%
1,637,892
1,079,839
66%
1,774,828
108%
136,936B
State - Medicaid/Medicare
1,034,491
1,149,710
111%
1,587,117
529,516
33%
973,675
61%
(613,442), C
Other
421,126
1,470,335
349%
767,406
124,067
17%
487,476
67%
(279,930) D
State Miscellaneous
868,711
602,044
69%
468,636
60,330
13°%
812,446
173%
343,810' E
OHP Capitation
117,506
360,000
141,584
39%
336,983
94%
(23,017)
Local Grants
218,951
639,098
292%
335,182
496,129
148%
541,746
162%
206,564. F
Vital Records
315,000
336,256
107%
318,000
155,929
49%
325,000
102%
7,000,
Patient Fees
639,290
210,450
33%
185,651
66,350
36%
166,789
90°%
(18,862)
Federal Grants
155,000
135,003
87%
162,746
26,752
16°%
191,589
118%
28,843'
State Shared- Family Planning
158,000
83,152
53%
75,000
28,927
39%
26,765
36%
i (48,235), G
OHP Fee for Service
20,250
32,173
159%
24,485
19,427
79°%
34,712
142%
10,227'
TOTAL RESOURCES
10,939,856
12,144,182
111%
12,436,890
5,417,939
44°%
12,689,424
102%
252,534'
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Administration Allocation
3,092,162
3,087,195
100%
3,738,129
-
0%
3,738,129
100%
Personnel Services
11,978,565
11,965,751
100%
12,898,007
6,120,271
47%
12,489,438
97%
408,569:: H
Materials and Services
2,424,314
2,086,239
86°%
2,712,212
567,847
21%
2,465,230
91%
246,982'
Capital Outlay
143,500
255,731
178%
TOTAL PE(ll IIF!EMFNTR
17,638,541
17,394,916
QQ°%
19,348,348
R RRR 11R
Z5%
18,692,798
97°%
655550 kf
TRANSFERS
Budget
g
Actuals
%
Budget
g
Actuals
%
Projection
�
$Variance
Transfers In - General Fund
4,548,701
4,548,701
100%
5,130,442
0%
5,130,442
100%
Transfers In - OHP Mental Health
319,965
319,965
100%
303,304
0%
303,304
100°%
Transfers In - TRT
368,417
368,417
100%
276,572
138,286
50%
276,572
100%
Transfers In - Video Lottery
250,000
250,000
100%
250,000
100%
Transfers Out
(551,500)
0%
(1,173,640)
(1,165,061)
99%
(1,165,061)
99%
8,579'
TOTAL TRANSFERS
4,685,583
5,237,083
112%
4,786,678
(776,775) -16% -:
4,795,257
100%
8,579
FUND BALANCE
Budget
g
Actuals
%
Budget
g
Actuals
%
Projection
1
$Variance
Beginning Fund Balance
3,762,383
4,052,440
108%
4,038,789
4,038,789
100%
4,038,789
100%
0.
Resources over Requirements
(6,698,685)
(5,250,734)
(6,911,458)
(1,270,179)
(6,003,374)
908,084
Net Transfers - In (Out)
4,685,583
5,237,083
4,786,678
(776,775)
4,795,257
8,579
TOTAL FUND BALANCE
$ 1,749,281
$ 4,038,789
231%
$ 1,914,009
$ 1,991,835
104% _
$ 2,83Q672
148%
s $916,663
A Additional $342K for Opioid Prevention
Funds forthcoming, Awarded Garrett
Lee Smith +93K.
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 and MAC funding originally budgeted in Medicaid,
but actuals
coming through as State Miscellaneous.
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 Medicaid Administrative Claim (MAC) was originally budgeted in Medicaid, but
actuals coming through as State Miscellaneous.
F Public Health received 2023 Quality Incentive Metric
funds
G Projections less than budget due
to Reproductive Health Clinic closures
as of
October 1, 2024.
H Personnel projection assumes an
average of 2% vacancy.
I Opioid Settlement Funds transferring from Health Services
to Fund 001
�'MlES .0G Budget to Actuals Report
, community Development - Fund 295
FY25 YTD December 31, 2024 (unaudi;ad) 50 0%
RESOURCES
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
TRANSFERS
Transfers In - CDD Building
Reserve
Transfers In - CDD Electrical
Reserve
Transfers In - CDD Operating Fund
Transfers in - General Fund
Transfers In -TRT
Transfers Out
Transfers Out - CDD Reserve
TOTAL TRANSFERS
FUND BALANCE
Beginning Fund Balance
Resources over Requirements
Net Transfers - In (Out)
TOTAL FUND BALANCE
Year Complete
Fiscal Year 2024
I
Fiscal Year 2025
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
157,300
148,681
95%
144,238
71,164
49% -
166,238
115%
22,000, A
1,124,181
840,865
75%
1,003,933
547,039
54%
1,038,433
103%
34,500 A
3,991,388
3,372,838
85%
3,414,568
1,651,701
48%
3,348,168
98%
(66,400)i, B
902,175
796,598
88%
_ 918,502
433,195
47%
913,502
99%
(5,000) B
923,880
909,862
98%
1,028,065
407,134
40%
983,131
96%
(44,934) B
2,304,562
1,708,739
74%
1,916,960
1,015,907
53%
1,935,860
101%
18,900 A
1,057,354
746,065
71%
974,972
567,150
58%
990,822
102%
_ 15,850 A
10,460,840
8,523,648
81%
9,401,238
4,693,291
50% _
9,376,154
100%
(25,084)
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
3,241,288
2,955,422
91%
3,552,093
1,670,465
47%
3,487,966
98%
64,127C
743,931
655,434
88%
801,574
338,108
42% _
740,976
92%
60,598 C
2,088,542
1,863,677
89%
2,133,076
911,858
43% :
1,984,280
93%
148,796' C
583,718
560,356
96%
612,818
288,744
47%
615,191
100%
(2,373)
865,670
732,454
85%
724,202
310,116
43%
689,598
95%
34,604 C
1,857,735
1,416,212
76%
1,410,470
572,832
41%
1,287,180
91%
123,290, C
888,677
714,855
80%
757,012
368,627
49% :
784,990
104%
(27,978) C
10,269,561
8,898,411
87%
9,991,245
4,460,750
45% :
9,590,181
96%
- 401,064.
Budget
Actuals
%
Budget
Actuals
622,630
0%
86,721
50,027
58%
222,200
0%
510,105
47,445
9%
131,502
-
0%
100,000
48,181
48% _
100,000
7,618
8%
100,000
50,000
50%
(107,544)
(107,544)
100%
(122,752)
(233,698)
190%
(267,000)
0%
466,530
(195,589)
-42%
909,332
57,618
6%
Budget
Actuals
%
Budget
Actuals
%
1,317,921
1,322,717
100%
752,366
752,366
100%
191,279
(374,763)
(590,007)
232,541
466,530
(195,589)
909,332
57,618
$ 1,975,730
$ 752,366
38%
$ 1,071,691
$ 1,042,525
97%
Projection % $ Variance
522,630
84%
(100,000) D
192,193
86%
(30,007)! D
-
0%
(131,502),
50,000
50%
(50,000)
100,000
100%
(266,612)
100%
388i E
598,211
66%
(311,121)
Projection
%
$ Variance
753,666
(214,027)
598,211
100% :
1,300:
375,980
(311,121)
$ 1,137,850
106% .
$66,159
A Increase is related to CDD's increased fees, effective November 1st.
B YTD revenue collection is lower than anticipated due to reduced building valuations and permitting volumes.
C Net increases/decreases are the result of increased HBF costs, 2 new FTE, unfilled positions, FMLA savings and standard M&S adjustments.
D Transfer from reserves for one new FTE and contribution to contingency requirement.
E Transfer to reserves reduced general divisions contingency requirement.
Budget to Actuals
Report
VSESCoM
Road -Fund 325
FY25 YTD December 31, 2024 (unaudited)
u
50.0 /o
Year Complete
Fiscal Year 2024
Fisr;al Year 2025
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Motor Vehicle Revenue
20,648,483
21,099,991
102% "
21,484,773
10,955,297
51% I
21,484,773
100%
Federal - PILT Payment
2,240,000
2,394,054
107%
2,741,447
2,401,480
88%
2,401,480
88%
(339,967)
Other Inter -fund Services
1,450,015
1,574,821
109%
1,368,191
416,736
30%
1,368,191
100%
Cities-BendlRedIsis/La Pine
763,171
961,664
126%
988,063
314,942
32%
1,002,372
101%
: 14,309
Sale of Equip & Material
614,500
370,308
60%
486,300
240,751
50%
486,300
100%
Interest on Investments
138,031
195,226
141%
158,000
156,563
99%
300,400
190%
142,400
Federal Reimbursements
689,703
342,290
50%
137,000
0%
137,000
100%
Miscellaneous
73,808
70,690
96%
61,132
32,518
53%
65,132
107%
4,000_
Mineral Lease Royalties
50,000
131,078
262%
50,000
4,020
8%
50,000
100%
Assessment Payments (P&I)
6,000
11,471
191%
5,000
755
15%
6,500
130%
1,500
IF Capital Projects - Revenue
121,966
121,966
121,9W
TOTAL RESOURCES
26,673,711
27,151,594
102%
27,479,906
14,645,029
53%
27,424,114
100%
(55,792)
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Personnel Services
8,406,468
8,507,587
101%
9,556,843
4,299,358
45%
9,180,646
96%
376,197 A
Materials and Services
8,600,033
7,244,549
84%
9,992,969
4,058,815
41%
10,215,724
102%
(222,755)
Capital Outlay
118,260
53,591
45%
TOTAL REQUIREMENTS
17,124,761
15,805,727
92%
19,549,812
8,358,174
43%
19,396,369
99%
153,443
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)
(12,700,000)
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% . 5,997,546
5,997,546 100%
Resources over Requirements
9,548,950
11,345,867 7,930,094
6,286,855
Net Transfers - In (Out)
(12,700,000)
(12,700,000) (10,720,695)
(2,089,362)
TOTAL FUND BALANCE
$ 2,370,201
$ 5,997,546 253% $ 3,206,945
$ 10,195,039 318%
A Projected Personnel savings based on FY24/FY25 average vacancy rate of 4.7%
5,997,546 100% (0)
8,027,745 97,651
(10,720,695)
$ 3,304,596 103% $97,651
v-iEsc Budget to Actuals Report
Q`� O41, Adult P&P - Fund 355
FY25 YTD December 31, 2024 (unaudited) o
50.0 /o
Year Complete
Fiscal Year 2024 Fiscal Year 2025
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
DOC Grant in Aid SB 1145
4,116,464
4,143,196
101%
4,693,331
2,358,901
50%
4,693,331
100%
CJC Justice Reinvestment
943,172
1,103,019
117%
1,167,810
728,909
62%
1,167,810
100%
DOC Measure 57
256,815
259,307
101% -
259,307
259,307
100% :
259,307
100%
Interest on Investments
75,230
87,583
116%
73,000
61,851
85%
124,600
171%
51,600
Interfund- Sheriff
50,000
50,000
100%
60,000
30,000
50%
60,000
100%
Other Inter -fund Services
50,000
-
0%
50,000
100%
State Miscellaneous
22,607
116,078
513%
19,709
0%
19,709
100%
Miscellaneous
500
1,062
212%
500
4,463
893%
4,884
977%
4,384, A
Oregon BOPPPS
20,318
7,686
38%
12,632
12,632
12,632i B
Gen Fund/Crime Prevention
50,000
50,000
100%
-
-
Electronic Monitoring Fee
500
258
52%
-
-
TOTAL RESOURCES
5,535,606
5,818,189
105%
6,323,657
3,456,063
55%
6,392,273
101%
68,616
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Personnel Services
5,757,511
5,239,314
91%
6,387,456
2,655,397
42%
5,487,360
86%
900,096, C
Materials and Services
1,818,521
1,788,936
98%
1,984,229
817,817
41%
1,929,233
97%
54,9W D
TOTAL REQUIREMENTS
7,576,032
7,028,249
93%
8,371,685
3,473,214
41%
7,416,593
89%
955,092
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers In- General Funds
536,369
601,369 112% 703,369 351,685 50% 703,369 100%
Transfers In- Health Services
50,000
0%
Transfer to Vehicle Maint
(75,419)
(75,419) 100% (76,405) (38,202) 50% (76,405) 100%
TOTAL TRANSFERS
510,950
525,950 103% 626,964 313,482 50% 626,964 100%
FUND BALANCE
Budget Actuals % Budget Actuals
Beginning Fund Balance 3,000,000 3,010,934 100% 2,326,824
2,326,824 100%
Resources over Requirements (2,040,426) (1,210,060) (2,048,028)
(17,151)
Net Transfers - In (Out) 510,950 525,950 626,964
313,482
TOTAL FUND BALANCE $ 1,470,524 $ 2,326,824 158% : $ 905,760
$ 2,623,155 290%
A Reimbursement for hosting event for Oregon Association of Community Corrections Directors.
B Projected Personnel savings based on FY24/FY25 average vacancy rate of 15.5%
C Projected Personnel savings based on FY24/FY25 average vacancy rate of 15.5%
D Materials and services projections based on current spending trends.
Projection % $ Variance
2,326,824 100% 0
(1,024,320) 1,023,708
626,964
$ 1,929,468 213% $1,023,708
u1ES c Budget to Actuals Report
oM1 Road CIP - Fund 465
FY25 YTD December 31, 2024 (unaudited)
50.0%
Year Complete
Fiscal Year 2024
Fiscal Year 2025
RESOURCES
Budget Actuals
%
Budget
Actuals % Projection
% $ Variance
State Miscellaneous
1,704,116 2,342,101
137%
881,339
0% 881,339
100%
Interest on Investments
475,310 580,958
122%
476,000
267,632 56% 539,600
113% 63,600
Miscellaneous
- 28,774
TOTAL RESOURCES
2,179,426 2,951,833
135%
1,357,339
267,632 20% 1,420,939
105% 63,600.
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Materials and Services
132,770
132,770
100%
134,492
67,246
50%
134,492
100%
Capital Outlay
24,009,399
22,991,686
96%
16,189,012
2,913,363
18%
13,696,778
85%
2,492,234
TOTAL REQUIREMENTS
24,142,169
23,124,456
96% -
16,323,504
2,980,609
18%
13,831,270
85%
2,492,234.
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% :
15,675,284
15,675,284
100%
15,675,284
100%
(0)
Resources over Requirements
(21,962,743)
(20,172,623)
(14,966,165)
(2,712,976)
(12,410,331)
2,555,834
Net Transfers - In (Out)
12,500,000
12,500,000
10,631,333
10,631,333
TOTAL FUND BALANCE
$ 9,549,637
$ 15,675,284
164% .
$ 11,340,452
$ 12,962,307
114%
$ 13,896,286
123%
: $2,555,834
Budget to Actuals Report
�y`a�les�oGy�
� ` Road CIP (Fund 465) - Capital Outlay Summary
by Project
50.00%
FY25 YTD December 31, 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%
202,867
202,867
(202,867)1
Powell Butte Hwy/Butler MarketR6
1,950,000 1,551,099
80%
1,095,760
842,965
77% 1
858,000
78%
237,760
Wilcox Ave Bridge #2171-03 Replacement
160,000
0%
160,000
100%
Paving Tumalo Rd/Deschutes Mkt Rd
52Q000
471,376
91 % I
471,376
91 %
48,624'
Hamehook Rd Bridge 416181 Rehabilitation
380,000 367,224
97%
1,930,500
435,837
23%
1,791,900
93%
138,600-
NW Lower Bridge Way: 43rd St to Holmes Rd
159,140 105,726
66 %
1,650,000
43,124
3 %
1,650,000
100% I
Northwest Way: NW Coyner Ave to NW Altmeter Wy
85,000
0%
85,000
100%
Tumalo Reservoir Rd: OB Riley to Sisemore Rd
180,000 197,240
110%
2,417,752
121,527
5%
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
291,406
12%
291,406
12%
2,228,594'
La Pine Uic Stormwater Improvements
- -
240,000
0%
240,000
100
S Century Dr / Spring River Rd Roun
10,000 244
1,650,000
296,180
16 % I
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 Sea[ 2025
- -
350,000
-
0%
350,000
100%
Hamby Road School Zone Improvements j
75,442
80,000
(80,000)Ij
ODOT ARTS Program - Driver Speed Feedback Signs
24,161
24,161
100%
24,161
100%
0'.
Lazy River Dr Mailbox Improvements
150,000
108,477
72% I
108,477
72% !
41,521
Asphalt Leveling 2024 i
200,000
0%
200,000
100
FY 23 Guardrail Improvements
- -
-
-
Signage improvements
125,839
0%
60,839
48 %
65,000
Sidewalk Ramp Improvements
- -
100,000
-
0% l
85,000
85%
15,000_
TOTAL CAPITAL OUTLAY
$ 7,972,458 $ 7,069,335
89%
$16,189,012
2,913,363
18 % =
13,696,778
85%
$ 2,492,234
ES Budget to Actuals Report
�V4oG2j Sapid Waste - Fund 610
D b 31 OnOA ' d;t d
FY25 Yl D ecem e, ,unau i e ) 50 Do/
RESOURCES
Franchise Disposal Fees
Commercial Disp. Fee
Private Disposal Fees
Special Waste
Franchise 5% Fees
Yard Debris
Miscellaneous
Interest on Investments
Recyclables
Leases
Other Inter -fund Services
o
Year Complete
Fiscal Year 2024 Fiscal Year 2025
Budget Actuals % Budget Actuals % Projection % $ Variance
8,000,000
8,858,989
111% '
9,940,000
4,655,081
47%
9,940,000
100%
3,310,000
3,984,563
120%
4,450,000
2,327,917
52%
4,450,000
100%
3,450,000
3,236,947
94%
3,420,000
1,883,274
55%
3,420,000
100%
30,000
103,947
346%
645,000
105,630
16%
645,000
100%
565,000
646,761
114%
635,000
282,860
45%
635,000
100%
400,000
456,528
114%
440,000
260,685
59%
440,000
100% -
173,000
290,694
168%
170,000
104,481
61%
170,000
100%
60,410
147,126
244%
62,000
105,472
170%
206,800
334%
7,000
7,669
110%
7,000
9,708
139% :'
16,500
236%
1
1
100%
1
-
0%
1
100%
A
A
A
B
C
D
144,800 E
9,500,
TOTAL RESOURCES
15,995,411 17,733,226 111%
19,769,001
9,735,107
49%
19,923,301
101% 154,300,
REQUIREMENTS
Budget Actuals %
Budget
Actuals
%
Projection
% $ Variance
Personnel Services
4,108,983 3,967,708 97%
5,739,145
2,356,287
41%
5,739,145
100%
Materials and Services
7,683,911 7,307,004 95%
8,994,999
3,229,052
36%
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
752,691
33%
2,305,600
100%
TOTAL REQUIREMENTS
14.404.534 13,823,996 96%
17,321,744
6,363,001
37%
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)
(2,282,071)
50%
(4,564,141)
100%
Equipment Reserve
TOTAL TRANSFERS
(1,703,962) (2,613,962) 153%
(4,564,141)
(2,282,071)
50%
(4,564,141)
100%
FUND BALANCE
Budget Actuals %
Budget
Actuals
%
Projection
% $ Variance
Beginning Fund Balance
2,416,385 2,743,514 114%
4,038,781
4,038,781
100%
4,039,441
100% 660
Resources over Requirements
1,590,877 3,909,230
2,447,257
3,372,107
2,601,557
154,300
NetTransfers- In(Out)
(1,703,962) (2,613,962)
(4,564,141)
(2,282,071)
(4,564,141)
TOTAL FUND BALANCE
$ 2,303,300 $ 4,038,781 175%
$ 1,921,897
$ 5,128,818
267% I
$ 2,076,857
108% $154,960'
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
5% greater than last year-to-date. Franchise disposal fee
payments of $504K
were
not received from
Republic Services (Bend
Garbage, High Country) by closing.
B Special Waste revenue source is unpredictable and dependent on special clean-up projects of contaminated
soil and asbestos; fiscal YTD
is running less than
budget for sweepings and overs.
C Annual fees due April 15, 2025; received monthly installments from Republic.
D Yard Debris revenue is seasonal with
higher utilization in summer months; fiscal YTD volumes are running 1%
under last year-to-date.
E Investment Income projected to come
in higher than budget.
Budget to
Actuals
Report
VlESC
'G-4
Fair & Expo
-Fund 61
o"�a
FY25 YTD December 31, 2024 (unaudited)
50.0%
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
603,700
39%
1,441,090
94%
? (93,910)
Events Revenue
1,050,000
979,919
93%
1,390,000
536,268
39%
972,000
70%
(418,000)
Rights & Signage
105,000
106,016
101% _
110,000
55,300
50% j
116,000
105%
6,000
Horse Stall Rental
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%
26,000
58%
(19,000)
Camping Fee
22,500
33,694
150%
37,500
14,474
39% -
59,974
160%
22,474`
Interest on Investments
22,000
24,619
112%
16,000
9,292
58% _
18,600
116%
' 2,600
Miscellaneous
3,000
7,001
233% i
5,000
22,240
445%
27,571
551%
22,571
TOTAL RESOURCES
2,343,500
2,843,093
121%
3,206,000
1,271,274
40% €
2,716,235
85%
(489,765)
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Personnel Services
1,478,441
1,499,682
101%
1,851,584
766,654
41%
1,476,536
80%
I 375,048, B
Personnel Services - F&B
148,510
80,916
54%
187,439
28,244
15%
123,398
66%
64,041
Materials and Services
1,492,986
1,334,327
89%
1,917,689
584,106
30% =
1,689,882
88%
_ 227,807:
Materials and Services - F&B
514,200
852,112
166% _
781,750
348,980
45% =
856,101
110%
_ (74,351)
Debt Service
100,190
100,139
100%=
99,700
50,519
51%
99,700
100%
TOTAL REQUIREMENTS
3,734,327
3,867,176
104%
4,838,162
1,778,502
37% €
4,245,617
88%
592,545
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfers In - Room Tax
1,009,023
988,867
98%
963,000
481,500
50%
950,278
99%
I (12,722)
Transfers In -County Fair
196,900
98,450
50% _
196,900
100%
Transfers In - Park Fund
30,000
30,000
100%
30,000
15,000
50% _
30,000
100%
Transfers Out
(163,342)
(10,777)
7% _
(10,777)
(5,388)
50% _
(10,777)
100%
TOTAL TRANSFERS
875,681
1,008,090
115% =
1,179,123
589,562
50%
1,166,401
99%
[ (12,722),
FUND BALANCE
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Beginning Fund Balance
547,763
547,764
100%
531,770
531,770
100% _
531,770
100%
O
Resources over Requirements
(1,390,827)
(1,024,083)
(1,632,162)
(507,228)
(1,529,382)
102,780
Net Transfers - In (Out)
875,681
1,008,090
1,179,123
589,562
1,166,401
(12,722)
TOTAL FUND BALANCE
$ 32,617
$ 531,770
999%
$ 78,731
$ 614,103
780%
$ 168,789
214%
s $90,0581
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 26.27%
G�uTESCOG Budget to Actuals Report
oy $� Annual County Fair - Fund 616
FY25 YTD December 31, 2024 (unaudited)
50.0%
Year Complete
Fiscal Year 2024 Fiscal Year 2025
RESOURCES Budaet Actuals % Budget Actuals % Projection % $ Variance
Concessions and Catering
790,000
834,968
106%
797,500
832,575
104%
832,576
104%
35,0761
Gate Receipts
775,000
1,046,188
135% _
780,000
923,260
118%
923,260
118% _
143,260
Carnival
430,000
245,809
57%
430,000
468,142
109%
468,142
109%
38,142
Commercial Exhibitors
118,200
114,091
97% '
115,000
137,741
120% _
137,741
120%
22,741
Fair Sponsorship
929500
69,967
76%
99,000
124,960
126% _
124,960
126% :
25,960
State Grant
53,167
53,167
100% `
53,167
635
1% _
635
1%
(52,532)
Rodeo Sponsorship
30,000
35,452
118%
30,000
44,810
149% _
44,811
149%
14,811
Interest on Investments
13,500
25,831
191%
23,000
13,926
61% 1
28,400
123%
' 5,400
R/V Camping/Horse Stall Rental
17,250
31,255
181% =
18,500
35,982
194%
35,982
194%
17,482
Merchandise Sales
2,500
1,899
76% i
2,500
1,608
64% `
1,608
64%
(892)I,
Livestock Entry Fees
2,000
1,940
97% =:
2,000
3,139
157%
3,139
157%
1,139
Miscellaneous
39
-
TOTAL RESOURCES
2,324,117
2,460,606
106% -
2,350,667
2,586,777
110%
2,601,253
111%
250,586
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Personnel Services
226,531
189,056
83%
229,798
118,837
52% s
239,836
104%
(10,038)i A
Materials and Services
2,356,325
2,249,042
95%
2,442,103
2,290,732
94%
2,428,057
99%
14,046:
TOTAL REQUIREMENTS
73582;856
27438;099
94% s
2,671,901
21409,568
90% '_
- 2.667.893
100%
- 4,008_'
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfer In - TRT 1%
75,000
75,000
100% _
75,000
37,500
50% =
75,000
100%
Transfers Out
(109,503)
(109,503)
100%
-
-
Transfer Out - Fair & Expo
(196,900)
(98,450)
50% _
(196,900)
100%
TOTAL TRANSFERS
(34,503)
(34,503)
100% _
(121,900)
(60,950)
50%
(121,900)
100%
FUND BALANCE
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Beginning Fund Balance
521,447
521,447
100%
509,451
509,451
100%
509,451
100% `
(0)'
Resources over Requirements
(258,739)
22,507
(321,234)
177,209
(66,640)
1
254,594
Net Transfers - In (Out)
(34,503)
(34,503)
(121,900)
(60,950)
(121,900)
TOTAL FUND BALANCE
$ 22$,205
$ 509,451
223% -
$ 66,317
$ 625,710
944% _
$ 32Q911
484% `
$254,594
A Projected Personnel based on overage to date
Budget to ActuaUs Report
'44=A; I I
Annual County Fair ~Fund 616
—`� CY24YT[}December 31.2O24(unmudded)
Fair 2024
Fair 2023
Actuals to Date
2024 Projection
RESOURCES
Gate Receipts
$ 1.042.836
926.552
$ 926.552
Carnival
245.809
488.142
468.142
Commercial Exhibitors
436.160
483.575
483.575
Livestock Entry Fees
1.040
3.139
3.138
R/VCamping/Horse Stall Rental
31.440
35.788
35.788
Merchandise Sales
1.899
1.608
1.608
Concessions and Catering
512.809
508,742
506.742
Fair Sponsorship
117183
147762
147752
TOTAL FAIR REVENUES
$ 2,390,235
OTHER RESOURCES
State Grant 53.187 635 635
Interest 19.504 27.388 27.388
Miscellaneous 114
REQUIREMENTS
Personnel 175.531 222.365 222.365
.111
Materials &Services 2124182 2524068 2524060
TOTAL REQUIREMENTS
TRANSFERS
Transfer !n'TRT1% 75.000 75,080 75.000
TrunofarOut-F&ERoonrvo (170.6O8)(54.753) (54.753)
Transfer Out ' Fair &Expo -
TOTAL TRANSFERS $ (95,608)"
Net Fair $ 67.719 3 $ (244`209) * (244.309)
Ending Balance
-0G Budget to
Actuals
Report
`,USES
tij Fair & Expo
Capital Reserve - Fund
617
o"
FY25 YTD DecernUer
31, 2024 (unaudited)
o
50.0 /o
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
64,057
73%
125,800
143%
37,800
Miscellaneous
130,809
94,112
94,112
94,112
TOTAL RESOURCES
64,800
225,047
347%
88,000
158,169
180%
219,912
250%
131,912
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Materials and Services
343,555
274,247
80%
475,000
51,488
11%
475,000
100%
Capital Outlay
746,445
191,682
26%
785,000
26,632
3%
785,000
100%
A
TOTAL REQUIREMENTS
1,090,000
465,928
43% -
1,260,000
78,120
6% !
1,260,000
100%
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfers In -TRT 1%
462,119
453,481
98%
442,396
221,198
50%
436,943
99%
(5,453)
Transfers In -Fund 165
100,000
100,000
100%
150,000
150,000
100%
150,000
100%
Transfers In - Fair & Expo
152,565
-
0%
Transfers In - Annual County Fair
109,503
109,503
100%
TOTAL TRANSFERS
824,187
662,984
80%
592,396
371,198
63%
586,943
99%
(5,453)y
FUND BALANCE
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Beginning Fund Balance
2,592,838
2,757,229
106%
3,179,332
3,179,332
100%
3,179,332
100%
(0);
Resources over Requirements
(1,025,200)
(240,881)
(1,172,000)
80,049
(1,040,088)
131,912.
Net Transfers - In (Out)
824,187
662,984
592,396
371,198
586,943
(5,453)_
TOTAL FUND BALANCE
140%
$126,459'':
$ 2,726,187
105%
$ 2,391,825
$ 3,179,332
133%
$ 2,599,728
$ 3,630,579
A Capital Outlay appropriations are
a placeholder should
viable projects be recommended and approved for construction
V1ESC Budget to Actuals Resort
o`� ITV Park - Fund 618
FY25 YTD December 31, 2024 (unaudited) o
50.0 /o
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
192,411
43%
409,000
91%
(41,000),
RV Park Fees > 30 Days
12,500
21,682
173%
15,000
4,228
28%
11,000
73%
(4,000)
Interest on Investments
2,300
8,447
367%
8,000
6,597
82%
14,000
175%
6,000
Cancellation Fees
7,000
13,820
197%
7,000
13,520
193%
17,000
243%
10,000
Washer /Dryer
5,000
5,575
112%
5,000
4,447
89%
7,000
140%
2,000
Miscellaneous
2,500
4,335
173%
2,500
1,101
44%
2,300
92%
(200)
Vending Machines
1,500
1,352
90%
1,500
728
49%
1,500
100%
TOTAL RESOURCES
530,800
534,892
101%
489,000
223,033
46%
461,800
94%
(27,200)_
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Personnel Services
91,328
92,389
101% .
159,210
73,190
46%
153,000
96%
6,210
Materials and Services
303,173
202,217
67%
344,054
96,829
28%
311,733
91%
32,321
Debt Service
222,630
222,596
100%
223,600
168,624
75%
223,600
100%
TOTAL REQUIREMENTS
617,131
517,201
84%
726,864
338,643
47% -
688,333
95%
38,531'
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers In - Park Fund
160,000
160,000
100%
160,000
80,000
50%
160,000
100%
Transfers In -TRT Fund
20,000
20,000
100%
20,000
10,000
50%
20,000
100%
Transfer Out - RV Reserve
(51,564)
(51,564)
100%
(122,142)
(61,071)
50%
(122,142)
100%
TOTAL TRANSFERS
128,436
128,436
100%
57,858
28,929
50%
57,858
100%
FUND BALANCE
Beginning Fund Balance
Resources over Requirements
Net Transfers - In (Out)
Budget Actuals % Budget Actuals % Projection % $ Variance
93,115
166,640 179%
(86,331)
17,690
128,436
128,436
312,766 312,766 100% 312,766 100%
(237,864) (115,611) (226,533) 11,331
57,858 28,929 57,858
TOTAL FUND BALANCE $ 135,220 $ 312,766 231% $ 132,760 $ 226,084 170% $ 144,091 109% $11,331
Budget to Actuai' Report
`�uTESCoG
a z� RV Park Reserve - Fund 619
FY25 YTD December 31, 2024 (unaudited)
o
50.0 /o
Year Complete
�-Fiscal Year 2024
Fiscal Year 2025
RESOURCES Budget Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Interest on Investments 34,300 45,518
133%
45,000
28,648
64%
56,400
125%
11,400
TOTAL RESOURCES 34,300 45,518
133%
45,000
28,648
64%
56,400
125%
11,400,
REQUIREMENTS Budget Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Materials and Services 100,000 37,958
38%
100,000
0%
100,000
100%
Capital Outlay 74,000 7,294
10%
70,000
0%
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%
122,142
61,071
50%
122,142
100%
TOTAL TRANSFERS 51,564 51,564
100%
122,142
61,071
50% !
122,142
100%
FUND BALANCE
Beginning Fund Balance
Resources over Requirements
Net Transfers - In (Out)
TOTAL FUND BALANCE
Budget Actuals % Budget Actuals % Projection % $ Variance
1,372,453 1,469,559 107 %
(139,700) 266
51,564 51,564
1,521,389 1,521,389 100%
(125,000) 28,648
122,142 61,071
$ 1,284,317 $ 1,521,389 118% $ 1,518,531 $ 1,611,108 106%
A Capital Outlay appropriations are a placeholder
1,521,389 100% 0
(113,600) 11,400
122,142 -
$ 1,529,931 101% $11,400
Budget to
Actuals
Report
,�VlESC-o
Q`M Risk Management - Fend 670
FY25 YTD December 31, 2024 (unaudited)
50.0%
Year Complete
Fiscal Year 2024
Fiscal Year 2025
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Workers' Compensation
1,111,585
1,158,078
104%
1,116,950
586,040
52%
1,116,950
100%
General Liability
935,832
935,832
100%
943,414
471,707
50%
1,040,000
110%
96,586. A
Property Damage
418,028
418,028
100%
419,983
209,992
50%
419,983
100%
Unemployment
439,989
348,407
79%
362,214
325,309
90%
362,214
100%
B
Interest on Investments
200,000
274,605
137%
254,000
140,114
55% I
277,500
109%
23,500
Vehicle
226,710
226,710
100%
250,030
125,015
50%
250,030
100%
Skid Car Training
10,000
45,839
458%
30,000
23,698
79%
30,000
100%
Claims Reimbursement
369,959
429,840
116% .
20,000
0%
20,000
100%
Process Fee- Events/ Parades
2,000
1,595
80%
2,000
385
19%
2,000
100%
Miscellaneous
200
2,700
999%
200
85,743
999% "
88,000
999%
87,800 C
TOTAL RESOURCES
3,714,303
3,841,634
103%
3,398,791
1,968,004
58%
3,606,677
106%
207,886'
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Workers' Compensation
1,880,000
1,933,625
103% :
2,000,000
1,212,256
61%
2,200,000
110%
(200,000)
General Liability
1,200,000
994,706
83%
1,500,000
559,454
37%
1,500,000
100%
Insurance Administration
714,197
672,304
94%
799,487
362,229
45%
814,897
102%
(15,410)
Vehicle
400,000
299,851
75% -
700,000
82,527
12%
600,000
86%
100,000'
Property Damage
300,250
474,866
158%
400,255
327,175
82%
420,000
105%
: (19,745)!
Unemployment
250,000
127,637
51%
200,000
27,057
14%
150,000
75%
50,000
TOTAL REQUIREMENTS
4,744,447
4,502,990
95%
5,599,742
2,570,699
46%
5,684,897
102%
(85,155)
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfers Out - IT
(32,000)
(22,328)
70%
Transfers Out - IT Reserve
(118,000)
(118,000)
100%
-
Transfers Out - Claims
(349,959)
(349,959)
100% ;
-
Reimbursement
Transfers Out -Vehicle
(3,500)
(3,500)
100%
(4,500)
(2,250)
50%
(4,500)
100%
Replacement
TOTAL TRANSFERS
(503,459)
(493,787)
98%
(4,500)
(2,250)
50%
(4,500)
100%
FUND BALANCE
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Beginning Fund Balance
8,000,000
9,323,307
117%
8,168,164
8,168,164
100%
8,168,164
100%
(0);
Resources over Requirements
(1,030,144)
(661,356)
(2,200,951)
(602,695)
(2,078,220)
122,731
Net Transfers - In (Out)
(503,459)
(493,787)
(4,500)
(2,250)
(4,500)
TOTAL FUND BALANCE
$122,731
$ 6,085,444
102%
$ 6,466,397
$ 8,168,164
126%
$ 5,962,713
$ 7,563,219
127%
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
C Revenue from State of Oregon for additional layer of excess general liability
insurance related to liability related to "aid
and assist" population.
-TES Budget to Actuals Report
0`y�
Health Benefits - Fund 675
Q4�
FY25 YTD December 31, 2024 (unaudited)
50.0%
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% 35,507,169
15,893,122
45%
35,507,169
100% A
COIC Premiums 1,963,363 2,228,565 114% 3,091,915
1,169,311
38%
3,091,915
100% A
Employee Co -Pay 1,247,416 1,406,479 113% 1,556,257
829,297
53% !.
1,556,257
100%
Retiree / COBRA Premiums 1,019,288 1,041,989 102% 1,061,802
225,782
21%
1,061,802
100%
Claims Reimbursement & Other 124,944 317,060 254% ' 800,000
1,049,536
131% .
1,049,537
131% : 249,537 B
Prescription Rebates 280,000 382,550 137% 626,446
293,442
47%
626,446
100% .
Interest on Investments 120,000 208,021 173% 211,200
112,149
53%
211,200
100%
TOTAL RESOURCES 30,654,045 31,873,028 104% 42,854,789
19,572,640
46% _
43,104,326
101% 249,537_
REQUIREMENTS Budget Actuals % Budget
Actuals
%
Projection
% $ Variance
Health Benefits 29,797,663 27,285,660 92% 32,172,026
11,613,355
36% -
32,172,026
100% C
Deschutes On -Site Pharmacy 4,287,997 5,355,286 125% : 4,942,177
1,546,113
31%
4,942,177
100% D
Deschutes On -Site Clinic 1,415,279 1,356,819 96% 1,600,661
558,355
35%
1,600,661
100%
Wellness 186,274 123,528 66% 104,230
17,243
17% :
104,230
100% E
TOTAL REQUIREMENTS 35,687,213 34,121,294 96% 38,819,094
13,735,067
35%
38,819,094
100%
TOTAL
FUND BALANCE Budget Actuals % Budget
Actuals
%
Projection
% $ Variance
Beginning Fund Balance 6,107,743 6,107,998 100% 3,859,732
3,859,732
100%
3,859,732
100% (0)
Resources over Requirements (5,033,168) (2,248,266) 4,035,695
5,837,573
4,285,232
249,537
Net Transfers - In (Out) _
TOTAL FUND BALANCE $ 1,074,575 $ 3,859,732 359% $ 7,895,427
$ 9,697,305
123%
$ 8,144,964
103% $249,537 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 Projection reflects savings from formulary change recommended by the EBAC.
E Projected savings from removing the Wellness program as recommended by the EBAC.
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.
�1E5C-Budget to Actuals Report
oy�� o°�1 911 - Fund 705 and 710
FY25 YTD December 31, 2024 (unaudited) o
50.0 /o
Year Complete
Fiscal Year 2024 Fiscal Year 2025
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
Property Taxes - Current Yr
10,932,000
11,024,163
101%
11,556,000
10,686,908
92%
Telephone User Tax
1,827,530
1,950,780
107%
1,800,500
484,256
27%
Interest on Investments
312,321
462,829
148%
426,000
273,445
64%
Police RMS User Fees
244,435
255,485
105%
255,000
-
0%
Contract Payments
167,765
172,636
103%
179,300
30,718
17%
User Fee
148,820
151,203
102% :
148,600
6,375
4%
Data Network Reimbursement
145,852
107,080
73%
106,500
0%
State Reimbursement
93,000
97,500
105%
93,000
36,250
39%
Property Taxes -Prior Yr
90,000
108,215
120% :
90,000
80,293
89%
Property Taxes -Jefferson Co.
40,500
40,915
101% ',
42,500
37,530
88%
Miscellaneous
32,100
34,304
107%
36,500
16,414
45%
TOTAL RESOURCES
14,034,323
14,405,107
103%
14,733,900
11,652,188
79%
11,493,915
99%
(62,085), A
1,800,500
100%
B
489,200
115%
63,200
255,000
100%
C
179,300
100%
148,600
100%
106,500
100%
93,000
100%
D
90,000
100%
42,500
100%
36,500
100%
14,735,015 100% 1,115
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
% $ Variance
Personnel Services
9,032,045
8,712,047
96%
10,237,093
4,474,492
44%
9,508,930
93% 728,163!
Materials and Services
4,250,715
3,275,322
77%
4,267,026
1,740,854
41%
4,267,026
100%
Capital Outlay
1,831,000
1,440,223
79%
2,750,500
1,033,016
38%
2,750,500
100%
TOTAL REQUIREMENTS
15,113,760
13,427,592
89%
17,254,619
7,248,362
42% _
16,526,456
96% - 728,163'
TRANSFERS Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfers In 1,950,000
-
0%
515,000
515,000
100%
515,000
100%
Transfers Out (1,950,000)
0%
(515,000)
(515,000)
100%
(515,000)
100%
TOTAL TRANSFERS
-
FUND BALANCE Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Beginning Fund Balance 13,202,343
13,393,950
101%
14,371,465
14,371,465
100%
14,371,465
100%
0:
Resources over Requirements (1,079,437)
977,515
(2,520,719)
4,403,826
(1,791,441)
729,278
Net Transfers - In (Out)
TOTAL FUND BALANCE $ 12,122,906
$ 14,371,465
119% :
$ 11,850,746
$ 18,775,291
158%
$ 12,580,024
106%
$729,278
A Current year taxes received primarily in November,
February and May; actual
FY24-25 TAV
is 4.64% over FY23-24 vs.
5.2% budgeted.
B Telephone tax payments are received quarterly.
C Invoices are mailed in the Spring.
D State GIS reimbursements are received quarterly.
XX0-'ES
BOARD OF COUNTY COMMISSIONERS
January 21, 2025
To: House Committee on Agriculture and Natural Resources
Re: House Bill 2168
Dear Co -Chairs Helm and Owens, Vice -Chair McDonald, and Members of the Committee:
HB 2168 instructs the Oregon State University Service to establish a program for aiding
households that rely on wells for drinking water or on septic systems for wastewater treatment. It
would appropriate moneys to the Water Resource Department (WRD) and Department of
Environmental Quality (DEQ) into a Water Well Abandonment, Repair and Replacement Fund and
Low Interest Loan Program, respectively.
Deschutes County, through its governing body, requests support for HB 2168. Like many areas in
Oregon, the Upper Deschutes basin is experiencing groundwater declines. In addition, the La Pine
subbasin is vulnerable to nitrate loading from conventional onsite wastewater systems.
If adopted, HB 2168 would leverage existing partnerships between Deschutes County, WRD, DEQ,
Central Oregon Intergovernmental Council, and Neighborlmpact.
County staff, including Community Development Director Peter Gutowsky and Onsite Wastewater
Manager, Todd Cleveland, are available to further articulate our request.
Thank you for your consideration.
The Deschutes County Board of Commissioners
Anthony DeBone Patti Adair Phil Chang
Chair Vice Chair Commissioner
CC: Senators Anthony Broadman, Diane Linthicum, and Mike McLane
Representatives Emerson Levy, Jason Kropf, E, Werner Reschke, Vickie Breese -Iverson, and Mark
Owens
1300 NW Wall Street Bend, Oregon 97703
(541) 388-6572 board@deschutes.org www.deschutes.org