2025-123-Minutes for Meeting March 17,2025 Recorded 4/22/2025oJ`��UES co
BOARD OF
COMMISSIONERS
1300 NW Wall Street, Bend, Oregon
(541) 388-6570
1:00 PM
F',ecorded in Deschutes County C,'J2025-123
Steve Dennison, County Clerk
Commissioners' Journal 04/22/2025 12:46:54 PM
IliIIIIIIIIIlIIIIIIIlIlIIIlIIlI
2025-123
BOCC MEETING MINUTES
MONDAY March 17, 2025
Barnes Sawyer Rooms
Live Streamed Video
Present were Commissioners Anthony DeBone, Patti Adair and Phil Chang. Also present were
Erik Kropp, Deputy County Administrator; Whitney Hale, Deputy County Administrator;
Kim Riley, Senior Assistant County Counsel; and Brenda Fritsvold, BOCC Executive Assistant (via Zoom).
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 1:00 pm.
PLEDGE OF ALLEGIANCE
AGENDA ITEMS:
1. Discussion with agency partners of HB 3556, a proposed bill to allow
Transient Room Tax revenue to be used for public safety and certain
infrastructure costs
Doug Riggs from Northwest Policy Advocates explained that the purpose of
today's group discussion is to talk about how to meet the needs of the tourism
industry while responding to the impacts which tourism has on communities. A
hearing is scheduled for this Thursday on HB 3556 which would extend the
permissible uses of net revenue from a new or increased local transient lodging
tax (aka TRT) to include public safety services and certain costs related to
community infrastructure.
BOCC MEETING MARCH 17, 2025 PAGE 1 OF 6
Bend Mayor Melanie Kebler spoke to the impacts of tourism on transportation
and other infrastructure and the possible use of TRT revenues to mitigate those
impacts.
Commissioner DeBone noted that the BOCC has taken a position of support for
H B 3556.
District Attorney Stephen Gunnels said about 10% of referrals to the DA's office
from law enforcement agencies across the County are related to tourism. These
include cases involving DUI and domestic violence.
Deschutes County Chief Financial Officer Robert Tintle commented on the
pressure exerted on the County's budget and agreed that because many County
services and public infrastructure are impacted by tourism, additional flexibility
in allocating TRT revenues could help alleviate those impacts.
In response to Commissioner Chang, Tintle said the County collects
approximately $12 million each year in TRT revenues, of which $3 million is
allocated to Visit Central Oregon for marketing and promotion. Tintle explained
that some TRT revenues are allocated to the Fair & Expo for its capital and
operating needs, other TRT revenues are used for debt service, and some are
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Bend City Administrator Eric King supported protecting tourism dollars to ensure
the availability of future opportunities. He explained how Bend allocates its TRT
revenue.
Commissioner DeBone agreed that tourism marketing is important, and some
investments are one-time funding.
Mayor Kebler reminded that criminal activity can affect tourism and said Bend's
Police Department is short-staffed.
Responding to Commissioner DeBone, Cheri Helt, representing the Oregon
Restaurant & Lodging Association, said ORLA is opposed to HB 3556. Helt said
lodging numbers are down, and the restaurant industry is still experiencing
inflation and economic instability. While ORLA supports marketing efforts to
grow lodging and restaurant sales, adding another tax would work against that.
Commissioner Chang shared his commitment to maintaining the current level of
investment in tourism promotion and marketing.
BOCC MEETING MARCH 17, 2025 PAGE 2 OF 6
Discussion ensued whether HB 3556 relates to reapportioning current TRT
revenues or increasing the TRT tax. Points made were that Deschutes County
has lower TRT rates than many other counties; residents want to make sure that
tourists are paying their fair share of tourism impacts; the fact that Visit Bend
and Visit Central Oregon apportion some TRT revenues to trail maintenance; the
impact of wildfires on tourism in the summer months, even if most of the smoke
experienced here is from fires occurring hundreds of miles away; and the view
that operating with a frozen millage rate is impossible in a growing city.
Riggs said HB 3556 would allow TRT revenue to be used for community
infrastructure, which includes "... facilities for water, wastewater, transportation,
recreation, including but not limited to parks, trails and tourism access points,
and public amenities, including but not limited to public parking and public
restrooms." He said the measure does not change the County's current 70/30
allocation or the current tax rates.
Oregon Destination Association Managing Director Mackenzie Ballard cautioned
against reducing marketing dollars by reapportioning TRT revenue.
Commissioner Chang sought specific clarification that HB 3556 refers to new TRT
revenues and not to the allocation of current TRT revenues.
Tintla raminrlarl that if the Cni inty aekPrl tha vntarc to annrrnia An Arirlitinnal 1 Oln
in the TRT millage rate, another $1.5 million would be generated, with Visit
Central Oregon receiving $1 million of that and the County receiving $500,000.
The Board of County Commissioners was in consensus that Deschutes County
supports flexibility in allocating future TRT rate increases.
Commissioner Adair commented on the region's dubious distinction of having
the third -most smoke -filled days in the country in 2024.
A break was announced at 2:03 pm. The meeting resumed at 2:09 pm.
CITIZEN INPUT: None
2. Consideration of extending the Deschutes County Rural Renewable Energy
Development Zone
Erik Kropp, Deputy County Administrator, reminded that on January 22, 2025,
the Board discussed extending the Rural Renewable Energy Development Zone
(RREDZ). RRED zones offer a tax exemption incentive to encourage new
investments in renewable energy. The incentive is a 100 percent (full) exemption
BOCC MEETING MARCH 17, 2025 PAGE 3 OF 6
from the property taxes normally assessed for the first three to five years of
project operation. The current RRED zone in Deschutes County, which is set to
expire on June 30, 2025, encompasses the entire territory of the county except
for property inside the urban growth boundary as acknowledged for the City of
Bend. Staff seeks Board direction on whether to set a public hearing to consider
extending the County's RRED zone to June 30, 2036.
In response to questions, Patricia Lucas, Executive Director of Sunriver La Pine
Economic Development, said while some alternative energy projects are under
consideration, these are in the exploratory stage and it is not known whether
their proponents might seek this tax incentive.
Commissioner Chang stated his interest in helping to promote alternative
energy projects, saying that more power generation is needed and expressing
his support for economic activity associated with clean energy projects.
Discussion ensued of a biochar facility in Grant County which was built but has
not been operated.
In response to Commissioner Adair, Patricia Lucas said no projects applied for
the exemption within the past ten years it has been available.
Chair neRnne nnteri the consensus of the Rnarri to -,rhPrli dP a ni ihlir hearin¢ nn
this matter.
3. Proposed Policy Updates
Whitney Hale, Deputy County Administrator, said the County s Policy Advisory
Committee was established in December of 2023 to review and update County
policies. Two updates and one new policy are being recommended at this time.
CFO Robert Tintle reviewed changes to two Finance policies: F-7 - Bank Accounts
and Cash Handling, and F-1 - Reimbursement for Miscellaneous Expenses
Incurred While Travelling on County Business.
Tania Mahood, IT Director, explained that the proposed new policy IT-3, Custom
Software Development Standards, has the key goals of establishing security and
privacy requirements and unifying coding standards to protect County IT assets.
There being no questions or concerns, Hale said the updated policies will be
brought back on a future consent agenda for formal approval by the Board.
BOCC MEETING MARCH 17, 2025 PAGE 4 OF 6
4. Treasury Report for February 2025
Bill Kuhn, County Treasurer, presented the Treasury Report for February 2025.
S. Finance Report for February 2025
Robert Tintle, Chief Financial Officer, and Jana Cain, Controller, presented the
Finance Report for February 2025.
Janice Garceau, Health Services Director, spoke to possible federal decisions
which may impact Medicare and Medicaid funding, and in turn services and
programs provided by the County's Health Services department. Stressing that
the County must provide services to anyone who needs them, regardless of
ability to pay, Garceau said decisions made on the national level may result in
reduced resources but not a reduced service population.
Tintle added that Health Services is confident that the legislation passed by
Congress last week continues the department's expected federal funding
through September 30, 2025.
Continuing to review the Finance Report for February, Tintle noted that the staff
vacancy rate of the Sheriffs Office is less than 40 at 38.5. In response to
Commissioner Chang. Tintle said DCSO is working with Finance to determine
how many vacant positions it could fill and still balance its budget.
Commissioner Adair asked about the footnote on page 95 of the report
regarding a Medicaid $857,000 variance. Tintle said based on previous revenue,
the County projects it will receive $857,000 more Medicaid funds than budgeted.
OTHER ITEMS:
• Commissioner Chang was in Salem last week attending meetings of the Oregon
Transportation Commission.
• Commissioner DeBone testified for A&T funding last week.
• Commissioner DeBone reported on his travel to Denver for a CORE3 training facility
tour last week.
• Commissioner DeBone said next Friday, he will be in Salem to testify to the joint
Committee on Technology in support of the SEIC effort.
• Senior Assistant Legal Counsel Kim Riley said after the Board directed staff to not
file an appeal of LUBA's decision concerning the psilocybin application at Juniper
Preserve, the applicant filed to recoup $71,000 in attorneys fees from the County.
BOCC MEETING MARCH 17, 2025 PAGE 5 OF 6
In light of this action on the part of the applicant, a majority of the Board
subsequently indicated support for staff filing a notice of appeal, and that notice has
now been filed with the Court of Appeals.
Deputy County Administrator Erik Kropp presented an updated draft letter from the
Board to the Deschutes Civic Assembly regarding its recommendations to address
youth homelessness.
CHANG: Move Board signature of the letter to the Deschutes Civic Assembly
cataloguing the County's current and future commitments towards
the Civic Assembly's goals
ADAIR: Second
VOTE: ADAIR: Yes
CHANG: Yes
DEBONE: Chair votes yes. Motion Carried
EXECUTIVE SESSION:
At 3:43 pm, the Board entered executive session under ORS 192.660 (2) (e) Real Property
Negotiations.
At 4:13 pm, the executive session concluded and the public was invited to return to the
rnnm. 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 4:13 pm.
DATED this J day of _ 2025 for the Deschutes County Board of Commissioners.
ATTEST:
RECORDING SECRETARY
PHIL CHANG, CO MISSIONER
BOCC MEETING MARCH 17, 2025 PAGE 6 OF 6
BOARD OF
COMMISSIONERS
BOARD OF COUNTY COMMISSIONERS MEETING
1:00 PM, MONDAY, MARCH 17, 2025
Barnes Sawyer Rooms - 1300 NW Wall Street - Bend
(541) 388-6570 1 www.deschutes.org
AGENDA
MEETING FORMAT: In accordance with Oregon state law, this meeting is open to the public and
can be accessed and attended in person or remotely, with the exception of any executive session.
Members of the public may view the meeting in real time via YouTube using this link:
http://bit.ly/3mminzy. To attend the meeting virtually via Zoom, see below.
Citizen Input: The public may comment on any topic that is not on the current agenda.
Alternatively, comments may be submitted on any topic at any time by emailing
citizeninput@deschutes.org or leaving a voice message at 541-385-1734.
When in -person comment from the public is allowed at the meeting, public comment will also be
allowed via Computer, phone or other v,rtual means.
Zoom Meeting Information: This meeting may be accessed via Zoom using a phone or computer.
• To join the meeting via Zoom from a computer, use this link: http://bit.ly/3h3ogdD.
• To join by phone, call 253-215-8782 and enter webinar ID # 899 4635 9970 followed by the
passcode 013510.
• If joining by a browser, use the raise hand icon to indicate you would like to provide public
comment, if and when allowed. If using a phone, press *9 to indicate you would like to speak and
*6 to unmute yourself when you are called on.
• When it is your turn to provide testimony, you will be promoted from an attendee to a panelist.
You may experience a brief pause as your meeting status changes. Once you have joined as a
panelist, you will be able to turn on your camera, if you would like to.
Deschutes County encourages persons with disabilities to participate in all
programs and activities. This event/location is accessible to people with disabilities.
If you need accommodations to make participation possible, call (541) 388-6572 or
email brenda.fritsvold@deschutes.org.
Time estimates: The times listed on agenda items are estimates only. Generally, items will be heard in
sequential order and items, including public hearings, may be heard before or after their listed times.
CALL TO ORDER
PLEDGE OF ALLEGIANCE
CITIZEN INPUT
The Board of Commissioners provides time during its public meetings for citizen input. This is an
opportunity for citizens to communicate to the Commissioners on matters that are not otherwise
on the agenda. Time is limited to 3 minutes.
The Citizen Input platform is not available for and may not be utilized to communicate obscene or
defamatory material.
Note: In addition to the option of providing in -person comments at the meeting, citizen input comments
may be emailed to citizeninput@deschutes.org or you may leave a brief voicemail at 541.385,1734.
AGENDA ITEMS
1. 1:00 PM Discussion with agency partners of HB 3556, a proposed bill to allow
Transient Room Tax revenue to be used for public safety and certain
infrastructure costs
2. 2:00 PM Consideration of extending the Deschutes County Rural Renewable Energy
Development Zone
3. 2:30 PM
4. 2:45 PM
5. 3:00 PM
OTHER ITEMS
Proposed Policy Updates
Treasury Report for February 2025
Finance Report for February 2025
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.
March 17, 2025 BOARD OF COUNTY COMMISSIONERS MEETING Page 2 of 3
Executive. sessions are closed to the public; however, with few exceptions and under specific guidelines,
are open to the media.
6. Executive Session under ORS 192.660(2)(e) Real Property Negotiations
ADJOURN
March 17, 2025 BOARD OF COUNTY COMMISSIONERS MEETING Page 3 of 3
MEETING DATE: March 17, 2025
SUBJECT: Discussion with agency partners of HB 3556, a proposed bill to allow Transient
Room Tax revenue to be used for public safety and certain infrastructure costs
RECOMMENDED MOTION:
None —discussion item only.
BACKGROUND AND POLICY IMPLICATIONS:
During its Legislative Update Meeting on February 21 st, the Board discussed HB 3556 which
relates to extending the permissible uses of local TRT funds for community infrastructure
and public safety. At this time, the Commissioners have taken a top priority support
position on the bill but seek input from industry and other partners on potential impacts
before moving ahead with lobbying support for HB 3556.
BUDGET IMPACTS:
N/A
ATTENDANCE:
Stever Gunnels, District Attorney
Robert Tintle, Chief Financial Officer
Jen Patterson, Strategic Initiatives Manager
BOARDOF
i
MEETING DATE: March 17, 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-
134 which led to Business Oregon creating a Rural Renewable Energy Development Zone in
Deschutes County.
On January 22, 2025, the Board discussed extending the Renewable Energy Development
Zone.
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, except for property inside the
urban growth boundary as acknowledged for the City of Bend.
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 to be determined on a case -by -
case basis.
ATTENDANCE:
Erik Kropp, Deputy County Administrator
Patricia Lucas, Executive Director, Sunriver La Pine Economic Development
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 BRED 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 RRED 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 RRED 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.
REVIEW
M" tl
LEGAL COUNSEL
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
A Resolution Seeking Designation of a Rural
Renewable Energy Development Zone in
Deschutes County
RESOLUTION NO. 2014-134
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
Wf4'PRF.AC the. de.sicrnation of a RRFD7 does not arant or imply nermission 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 1) 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 1 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 , 2014
TANWY ANEY, Cho
ATTEST:
Recording
Recording Secretary
_ ZZ1-1444� et't-
ANTHONY DEBONE, Vice Chair
ALAN UNGER, Commissioner
PAGE 2 OF 2 — RESOLUTION NO.2014-134
District Name
Address
Contact
Title
Phone
Deschutes County
PO Box 6005 Bend, OR 97708-6005
Tom Anderson
County Administrator
541.388-fi565
Fairgrounds Banded Debt
PO Box 6005 Bend, OR 97708.6005
Torn Anderson
County Administrator
541-388.6567
Deschutes Public Library
607 NW Wail SI , Bend Or 97701
Todd Dunkelberg
Director
541.312-1021
Law Enforcement District - Countywtde
PO Box 6005 Bend, OR 9770e-6005
Tom Anderson
County Administrator
541-38"565
Law Enforcement District - Rural
PO Box 6005 Bend, OR 97708-6005
Tom Anderson
County Administrator
541 368 6565
Sunriver Library County Service District
PO Box 6005 Bend, OR 97708-6005
Tom Anderson
County Administrator
541-388-6565
Deschutes County ExlensiorV 4-H Service District
PO Box 6005 Bend, OR 97708.6005
Tom Anderson
County Administrator
541.388-6566
Deschutes County 911 County Service District
PO Box 6005 Bend, OR 97708-6005
Tom Anderson
County Administrator
541-388-6565
Black Butte Ranch County Service District
PO Box 6005 Bend, OR 97708.6005
Tom Anderson
County Administrator
541 388-6565
City of Bernd
PO Box 1024, Band OR 97709
Sharon Wojda
Interm Finance Director
541.693-2158
City of Redmcrxl
716 SW Evergreen Avenue, Redmond Or 97756
Jason Neff
Budget / Finance Manager
541.923-7729
City of Redmcnd Contact
Urban Renewal Contact
Jason Neff
Budget / Finance Manager
541.923-7729
City of Sisters
PO Box 39, Sisters OR 97759
Lynne Fujita-Conrads
Finance Officer
541-323-5222
City of Sisters Urban Renewal
PO Box 39, Sisters OR 97760
Lynne F:tjita-Conrads
Finance Officer
541-323-5222
City of La Pine
51340 Highway 97, LaPine OR 97739
Rink Allen
City Manager
541.536-1432
City of Berid - water/sewer
PO Box 1024, Bend OR 97709
Sharon Wojda
Interm Finance Director
541.893-2158
City of Bend Urban Renewal
PO Box 1024, Bend OR 97709
Sharon Wojda
Interm Finance Director
541.593.2156
City of Bend Urban Renewal Contact
PO Box 1024, Bend OR 97709
Sharon Wojda
Interm Finance Director
541.693.2156
Sunriver Service District
PO Box 6005 Bend, OR 97708-6005
Tom Anderson
Interim County Administrator 541-388.6565
City of RedlTiond Downtown UR area
716 SW Evergreen Avenue, Redmond Or 97756
Jason Neff
Budget / Finance Analyst
541-923.7729
City of Redmond Downtown UR Spec levy
716 SW Evergreen Avenue, Redmond Or 97756
Jason Neff
Budget r Finance Analyst
541.923-7729
Redmond Fire and Rescue
341 NW Dogwood Ave Redmond, OR 97756
Tim Moor
Fire Chief
541-504-5000
Deschutes County RFPD NO 2
1212 SW Simpsor AV, Bend OR 97702
Tom Fay
Manager
841-318-0459
Cloverdale RFPD
68787 George Cyrus Rd, Sisters Or 97759
Thad Olsen
Fire Chief
541-548-4815
Sisters - Camp Sherman RFPD
PO Box 1509, Sisters Or 97759
Roger Johnson
Fire Chief
n41 549.0771
LaPine RFPD
PO Box 10, LaPine OR 97739
Mike Supkis
Fite Chief
641536-2935
Black Butte Ranch RFPD
PMB 8190, PO Box 8000. Black Butte Ranch OR 9 Dan Tucker
Fire Chief
541-596-2288
Crooked River Ranch RFPD
6971 SW Shad Rd, Terrebonne OR 97760
Mark Wilson
Fire Chief
541.923.6776
Alfalfa Fire District
PO Box 7942, Bend OR 97708
Ruyan Hollitz
Treasurer
541-306-8996,
Berri Metro Park and Recreation District
799 SW Columbia St, Bend OR 97702
Lindsey O Lornbaid
Finance Director
541-389-7275
La Pine Park 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 Bulte Rd, Sisters OR 97759
L iarn Hughes
Executive Director
541 549-2091
Water Wonderland improvement Dist
17153 Crane Drive, Bend OR 97707
Leslie Graft
Office Manager
541-593.2902
River Meadows Improvement District
55644 Wanton Master Way. Bend Or 97707
David Wayland
Operations Manager
541.593.1686
Bend School # 1
520 NW Wall St., Bend OR 97701
Zhai Logan
Business Manager
541.355.1131
Redmond School District #2J
145 SE Salmon Avenue, Redmond OR 97756
Kathy Steineit
Director of Fiscal Services
541-923-8927
Redmond School District #2J BOND
145 SE Salmon Avenue, Redmond OR 97756
Kathy Steiner;
Director of Fiscal Services
541-923-8927
Sisters School District # 6
525 E Cascade Avenue, Sisters OR 97759
SandyTaragiia
Business Manager
5 1.549-8521
Hieh Desen ESD
145 SE Salmon Ave Suulte A, Redmond OR 9775 Greg Munn
CFO
641-693-5616
Crook Co School District
471 NE Ochoco plaza Drive, Prineville OR 97754
Anna Logan
Business Manager
541-447.5664
Central Oregon Community College
2600 NW College Way
David Dona
Associate CFO
541 -�83-7222
Special Road District No 1
PO Bor.3695, Sunriver OR 97707
Stephanie Humphrey
Administrator
541-326.9068
Dinh Special Road District unit 6
16237 Bear Lane, Benxi OR 97707
Walt Fuhrmann
President
541.862-3652
Lazy River Special Road Distriot
PO Box 4552, Sunriver OR 97707
Ron Pugh
Treasurer
541.593-1811
River Forest Acres Special Road District
PO Box 7107. Bend OR 97708
Judi Dwyer
Treasurer
Pinewood Special Road District
PO Box 3791, SunfiverOR 97707
Dennis Smeage
Director
541-410-0449
Spring Rriver Special Road District
PO Box 3577, Sunriver OR 97707
Carl Jansen
Chairman
541-593-2777
Special Road District # 8
PO Box 646, LaPine OR 97 739
NaDynne Lewis
Treasurer
541.536.5691
River Bend Estates Special Road District
61570 Sunny Breeze Ln, Bend Or 97702
Barry Lee Smith
Reg, Agent
541.410.7232
Vandevert Acres Special Road Dist
17825 Dipper Lane, Bend OR 97707
Toni Williams
Secretary
541.410-7292
Howe'l Hlillop Acres Special Road District
915 SW Rimrock Way Suite 201 PMB #105, Redm Patty Schulte
Treasurer
541-546.1202
Crooked River Ranch Road Dist
PO Box 842, Crocked River Ranch, Or 97760
Clarence Palm
Treasurer
541-325.1290
Panoramic Access Special Road District
PO Box 1226, Sisters OR 97759
18ruce Bower
ITreasurer
1541.549-3733
Cascade View Estates Tract 2 spec rd dist
PO Box 8451, Send OR 97708
Diane Abernathy
Treasurer
541.548.0872
Newberry Estates Special Road District
PO Sox 1103, LaPine Or 97739
Michael Waggoner
Treasurer
541-508.0328
Fail River Estates Special Road District
15148 Falll River Dr, Bend Or 97707
Mick McMicken
Budget Officer
541.593-7686
Forest Vices/ Special Road District
PO Box 101, LaPine OR 97739
Heny Keliey
Chairman
541.536-3349
Beaver Special Road District
PO Box 3281
Bruce Stendal
Treasurer
541.593-1606
Ponderosa Pines East Special Road District
51612 Pine Loop Drive, LaPine OR 97739
Dale Grinols
Chair
541.615.9758
Sun Mt. Ranches Special Road District
67089 Central St, Bend OR 97701
Colleen Horton
Treasurer
541.419-2371
Four Rivers Vector Control District
56478 Solar Drive, Bend OR 97707
Chad Stubolefleld
Manager
541593 1689
Oregon Water Wonderland Unit II Sanitary District
55841 Swan Rd, Bend OR 97707
E lisa Davis
Bmkkceper
541-593-3124
Staiwo+xl Sanitary District
593 NE Azure Drive, Suite 3 Bend OR 97701
Jeri Garner
Bookkeeper
541.617-1810
EXHIBIT _
',0 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.ore
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.
estate statute r cgiiirea nvtiii�'ativn t^v taxing datreds — s:ach aC. yo�,K — located within the territnry 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 15`h, 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
EnhanctiT the Lives of C&,iens by Delrve1hT IQua&t Services by a Cost -Effective Manner
EXHIBIT
busine
or
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:
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 growth 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 503-581-5115 • TTY 800-735-2900 • www,oregon4biz,com
11?�3-c E S COG
2� BOARD OF
COMMISSIONERS
MEETING DATE: March 17, 2025
SUBJECT: Proposed Policy Updates
BACKGROUND AND POLICY IMPLICATIONS:
In December 2023, County Administrator Lelack established the Policy Advisory Committee
(PAC), which is a cross -functional group of County leadership charged with advising on
county -wide policy development, review, and revision. The County's goal is to ensure that
policies are relevant, efficient, and meet the needs of the organization and communities we
serve.
Through its monthly meetings, the PAC, which includes members from the DA's Office,
Clerk's Office, Road Department, Finance, Human Resources and Internal Audit is reviewing
and suggesting revisions to County policies. T hose changes ges are then i shared eu with i Legal
Counsel, Administration and Department Heads for review and feedback. Staff plans to
bring the proposed policy revisions to the Board on a quarterly basis.
Today, staff will be discussing proposed revisions to the following policies:
• F-1 -Reimbursement for Miscellaneous Expenses Incurred While Travelling on
County Business
Policy F-1, Reimbursement for Miscellaneous Expenses and Expenses Incurred While
Traveling on County Business, combines two previously separate policies F-1,
Reimbursement for Miscellaneous Expenses and Expenses Incurred While Traveling
on County Business, effective 07/12/2017, and F-2, Traveling on County Business,
effective 11 /08/2006. The two topics are related and duplicative. Combining the two
policies into one and rearranging the order of topics caused a lot of redline changes.
Therefore, the'clean'version is provided along with a red -lined version with
comments and noteworthy updates included.
In addition to modernizing and combing the two policies into one, other updates are
summarized as follows:
• Reimbursement through Petty Cash - Removed statement that reimbursement
requests of $10 or less may be reimbursed through the department's petty cash
fund. While still allowable, it is infrequent and there are only two departments
remaining with small petty cash funds since County purchasing cards (P-Cards) are
now available.
Establishment of Credit with Vendors - Revised statement from stating
employees shall establish credit with vendors instead of using their personal funds
to employees shall not. Only Finance should establish credit with vendors.
Employees are to use P-Cards for purchases rather than establishing credit
themselves.
Airfare -Allows a department head to approve the purchase of a refundable airline
ticket while traveling on County business.
Travel Meals: Per Diem Only -Staff and the Policy Advisory Committee (PAC)
recommended NOT allowing the use of actual receipts for travel meal
reimbursement but to REQUIRE the use of per diem only for travel meal
reimbursements.
• Meal Per Diem - Updated the use of per diem to use the rates as set
by www.gsa_gov/perdiem instead of the current 20%, 30%, 50% distribution. Also
clarified when to claim breakfast, lunch or dinner, and the use of incidental
expenses and the first and last day of travel (both not allowed).
Meals - Allows for a department head to approve allowance for per diem for meals
based on dietary needs.
• Lodging - Allows for a department head to approve lodging greater than the per
diem when staying at a conference hotel or other circumstances. Lodging exception
for department heads must be approved by the County Administrator or Deputy.
F-7 - Bank Accounts and Cash Handling
Policy F-7, Bank Accounts and Cash Handling, was recently updated and approved by
the Board in March 2024. The Office of Internal Audit recently requested updates to
remove references to the Office in the policy and the related cash handling standards.
Attached are redlined and clean versions of the policy and related cash handling
standards. The main policy change is removing references to notifying the Office of the
County Internal Auditor and identifying the Finance Department Controller as a point of
contact.
Staff is also requesting Board consideration of a new policy, IT-3, Custom Software
Development Standards. The IT Management Team developed the Custom Software
Development Standards (IT-3) in response to key audit recommendations from Custom -
Developed Software: Unifying Governance Will Increase Consistency. This policy specifically
addresses two priority recommendations: security and privacy requirements
(Recommendation #4) and unified coding standards (Recommendation #6) to protect
County IT assets. The policy ensures code quality and maintainability, safeguards sensitive
data, prevents unauthorized access, and aligns with industry best practices and regulatory
requirements. Standardizing coding practices will also enhance collaboration and
operational efficiency across departments. Given resource constraints and the complexity
of additional recommendations, this policy serves as a foundation, with future
enhancements to be considered over time.
Additional materials, including summary documents and policy redlines are included in the
meeting packet.
BUDGET IMPACTS:
None
ATTENDANCE:
Whitney Hale, Deputy County Administrator
Robert Tintle, Chief Financial Officer
Tania Mahood, Information Technology Director
Estimated time needed for item (presentation/questions/discussion/action): 30
1�0-ES € Deschutes County Information Technology Policy No. IT-3
Effective Date: x, 2025
Custom Software Development Standards
STATEMENT OF POLICY
This policy provides a unified set of guidelines for coding, security, and privacy standards for
custom software at Deschutes County. It aims to establish code quality and maintainability,
protect sensitive data, prevent unauthorized access, and ensure compliance with relevant
regulations and industry best practices.
DEFINITIONS
Changes in code development - Changes in code development refer to modifications made to
existing code, that can include enhancements, bug fixes, or refactoring efforts to improve the
codebase.
Change Release Advisory Board (CRAB) — A group comprising IT managers responsible for
approving and scheduling changes identified as medium or major risk.
Custom Software - Custom software development refers to the process of designing and
creating software for a specific user, department, office, customer(s), or organization. It's
different from off -the -shelf software, which is designed for the mass market.
Data Classification —Deschutes County data is classified into categories which are identified and
described on the IT SharePoint intranet website.
Developers — Deschutes County employees, volunteers, contractors, third -party vendors, and
others acting on behalf of the County who design, develop, maintain, and review custom -
developed software code within the organization.
Deschutes County IT — The central IT Department for the County.
New code development - refers to the creation of software from scratch or the implementation
of entirely new features or modules within an existing application.
Peer code review — The process by which a member of the Deschutes County IT Team reviews
code to identify and address security vulnerabilities and ensure the code complies with the
unified Development Standards prior to deployment. To request a peer review, please email
helpdesk@deschutes.org.
Risk Assessment Form — This form can be found on the Information Technology SharePoint
intranet website. It is created, maintained, and managed by the Deschutes County IT Team and
used to assess and document the risks of proposed changes to new or existing code.
Software code — For the purposes of this policy, Deschutes County IT defines software code as a
collection of instructions written in a programming language, which has been converted from
human -readable source code into machine-readable instructions by a compiler. These
instructions guide a computer or device in executing specific tasks.
Software decommissioning — Software decommissioning refers to the process of retiring a
software application or system that is no longer needed or is being replaced by a new solution.
This involves a series of planned steps to ensure that the software is safely and effectively
removed from operation while preserving any necessary data and minimizing disruption to
users.
Software inventory — A list of software applications and information can be found on the
Information Technology SharePoint intranet website accessible to all IT employees. This
inventory list is administered by the Deschutes County IT Team and maintained by Developers.
APPLICABILITY
This policy applies to all officials, employees, volunteers, contractors, third -party vendors, and
others acting on behalf of the County who are involved in the development, maintenance, and
review of software code utilized within the organization.
POLICY
These practices ensure consistency and quality in software, which streamline collaboration and
reduce errors. They enhance security by minimizing vulnerabilities and requiring proper data
classification and risk assessments for all changes.
Development Standards
To follow established guidelines and best practices, developers must adhere to unified
development standards established by the Deschutes County IT Team, which are accessible on
the Information Technology SharePoint intranet website.
These documents, maintained and regularly updated by the Deschutes County IT Team, include
language -specific coding standards, naming conventions, code structure, commenting, and best
practices for supported coding languages.
Supported Languages, Frameworks, And Development Tools
Developers must work with compatible and approved technologies. The list of supported items
can be found on the Information Technology SharePoint intranet website. These standardized
coding languages, frameworks, and development tools help streamline the development
processes, improve code quality and security, and facilitate collaboration, leading to a more
efficient, safer and effective software development processes. Using these standardized
2
resources will greatly reduce common vulnerabilities such as SQL injection, cross -site scripting
(XSS), and buffer overflows.
Identification of Stored Data
All data handled by custom software must be classified according to its sensitivity (e.g., public,
confidential, restricted) and documented on the Software inventory list. Appropriate security
measures outlined in the Development Standards must be taken to protect data according to its
classification level.
Assessment of Risk
All developers planning to create new code or modify existing code must complete a Risk
Assessment Form. This form data will be evaluated using a model that categorizes business risk
as minor, medium, or major. If the risk is classified as medium or major, developers must
complete an additional form providing more detailed information, which will then be reviewed
by the CRAB. Additionally, for medium and major changes, the CRAB will assign Deschutes
County IT staff to conduct a peer review.
PRnrrn1 IRF
To ensure that all software development aligns with established standards and practices —
promoting quality, security, and compliance —specific steps must be followed. New code
development, changes in code development, and software decommissioning steps are required
to be followed and are detailed on the Information Technology SharePoint intranet website.
TEMPORARY DEVELOPER SUPPORT
If a department or office experiences the absence of a developer, whether due to a vacancy or
vacation, the Deschutes County IT Team may provide temporary support for the application,
contingent upon the application's compliance with our processes, procedures, development
standards, and the availability of IT resources. This assistance may continue, if resources allow,
until a new developer is hired or the current one returns.
COMPLIANCE AND ENFORCEMENT
Legacy Code
Any existing code prior to the effective date of this policy will be grandfathered for a period of
three years. During this time, it will be exempt from immediate compliance with these policy
requirements, unless security concerns arise or there is an identified business need. However,
all medium or major updates or changes, modifications, or new deployments made after the
policy's effective date must adhere to this policy.
Oversight
Ad -hoc peer code reviews may be conducted at the discretion of the Deschutes County IT
Department to ensure compliance with this policy. Any violations identified will be reported to
the Developer. The Deschutes County IT Team will work with the developer to provide
3
suggestions fnr corrections and establish a timelirw for implementing the necessary
acljustrr?eats. If the violations are not re solved within the specified timeframe, the Deschutes
County IT Director and Departi-rir nt/Office ♦`lead will be notified.
Department/Office Heads are responsible for assessing business needs within their units to
make informed decisions regarding software code development. This responsibility includes
understanding and assuming the associated risks and liabilities, such as resource allocation,
code issues that impact business, compliance considerations, and long-term support. They must
also ensure that all development staff are aware of and adhere to the organization's
development standards. Department/Office Heads are accountable for enforcing this policy and
ensuring that any violations are promptly addressed and corrected.
Non-compliance with this policy may result in removal of the application, disciplinary action, up
to and including termination of employment, and legal consequences, if laws are violated.
Third Party Vendors or Contractors
Contracts with third -party vendors or contractors for custom developed software as defined in
this policy must include all specific security, procedures, and privacy requirements in this policy,
including the right to audit and meet security incident reporting obligations.
Exceptions or Deviations
Any exceptions or deviations from this policy must be approved by the Department Head of the
requestor and the Information Technology Director. Requests for exceptions can be sent via
email to helpdesk@deschu_tes.oM.
9
y�,Z,J1E5 C-0G� Deschutes County Administrative Policy No. F-1
(replaces prior policies F-1 and F-2)
Effective Date: 04/01 /2025
Original Adoption: 07/16/2017
Revised Adoption: 03/19/2025
REIMBURSEMENT FOR MISCELLANEOUS EXPENSES AND EXPENSES INCURRED
WHILE TRAVELING ON COUNTY BUSINESS
I. STATEMENT OF POLICY
It is the policy of Deschutes County that reasonable and necessary travel (including lodging, meal,
and transportation) expenses and certain miscellaneous expenses shall be approved for
reimbursement. It is preferable that payments are made directly to vendors for purchases; however,
in some cases an employee may have to incur expenses on behalf of the County.
II. APPLICABILITY
This policy applies to all County employees, including elected officials, authorized to incur expenses
while acting within the scope of employment with Deschutes County.
III. POLICY AND PROCEDURE
The following reimbursement guidelines will apply:
A. Reimbursements
Employees are encouraged to use County issued purchase cards (P-cards) for travel and
incidental expenditures when this option is available and allowable (see travel meals below for an
example of unallowable P-card usage). P-cards offer a convenient way to pay for County
expenses without the need for a reimbursement request or:advance. Commented [Rn]: Ren,ovea language onthe slopetty cash
.
There are only two departments that have a small petty cash still.
To request reimbursement, submit a Deschutes County Employee Reimbursement Form
(available on the County Intranet site). The form must be completed in its entirety, signed by the
employee, and approved by the employee's Department Head or the Department Head's
designee. Itemized receipts listing all charges, invoices, agendas, or per diem documentation
must be submitted with reimbursement requests supporting the expense. An exception may be
granted if a written explanation is provided when a receipt or invoice is either unavailable or lost.
Generally, requests for reimbursement must be made within 60 days of the date the expense
was incurred.
Once the reimbursement form is completed and approved, the department will enter a
reimbursement request payable to the employee into the County ERP system with the
documentation attached. Contact the Finance Department for assistance with the
reimbursement process.
B. Authorization
1. All County employees are entitled to reimbursement for approved travel and other expenses
which are associated with County business. County employees should be aware there are
multiple policy requirements which govern these activities. Examples of these policies include
(but are not limited to):
• RM-01 Driving on County Business and Vehicle Operations
• GA-04 Food and Refreshments
Policy #F-1, Travel and Miscellaneous Expense Reimbursements Page I of 8
• HR-06 Deschutes County Remote Work Policy & Agreement
• HR-15 Travel Time Compensation Policy
2. Lodging costs related to overnight travel are not reimbursable if the stay is within Deschutes,
Jefferson, or Crook Counties.
3. Traveling companions are not entitled to reimbursement for expenses when traveling with a
County employee (e.g., an employee's spouse is not entitled to reimbursement for meals or
lodging while accompanying the employee on County business).
4. All de minimis travel benefits (including but not limited to mileage points for air travel,
lodging, and car rental), and other similar de minimis rewards, are part of the employee's
official compensation for all purposes including the Oregon Government Ethics Act, ORS
Chapter 244. A de minimis benefit is one for which, considering its value and the frequency
with which it is provided, has so little value that accounting for it would be unreasonable or
administratively impracticable.
5. When possible, employees shall use the County's existing accounts with vendors, local and
non -local. Employees shall not, establish credit with vendors. Instead of using their personal Commented [RT2]: updated to NOT allow employees to
funds for paymentincurredonbehalff rtham npfitofthe County, is
eihsdotddbegonea,rougbFinanee.u,eoePeards
p Yis the preferred method,
employees should obtain and use a County P-card. It may be more convenient and expedient
for an employee to incur expenses on behalf of the County; however, employees are
encouraged to make these County -related expenditures only when necessary.
Such es If not using a County P-card while traveling the use of personal funds for
payment of expenditures incurred on behalf of the County should be limited to the following
items:
a. Lodging and meals purchased while on County -related business
b. Vehicle rentals, ridesharing, or public transportation, commented [RT3]: updated language from bus, taxi, etc.
C. Airfare _ - _. _ - " commented [RT4]: Removed reference to travel agency.
While not an all-inclusive list, unless under emergency situations, the following are examples
of items that employees should NOT purchase with their own funds commented [RTs]: updated language.
a. Furniture
b. Equipment
c. Office fixtures
d. Computer hardware & software
e. Professional services and other labor
f. Subscriptions
6. Cash advances for travel are not allowed.
C. Traveling on County Business; commented [RT6]: From policy F-2
1. In General, Deschutes County recognizes that it may from time to time be necessary to travel
for training, professional conferences and business meetings. Employees, agents, and elected
officials ("employees") shall travel only when necessary and when travel does not interfere
with or disrupt regular County operations for which the employee's presence is required.
2. Employees are expected to be conservative in lodging, meals, and transportation expenses
and to be mindful that the County will reimburse meal expenses using the GSA per diem
rates. Conservative', means an efficient, cost-effective manner resulting in the best value for Commented [RT77: updated 'least' expensive language.
Policy #F-1, Travel and Miscellaneous Expense Reimbursements Page 2 of 8
the County. All modes of transportation coupled with accommodations are to be considered.
For airline travel, it is intended that low-cost plane fares will be used irrespective of mileage
reimbursement and/or additional hotel days incentives at higher fares. For overnight travel, it
is also expected that reasonably priced hotels will be selected in safe neighborhoods,
conveniently located near meetings or conferences.
3. Employees should consider the cost of their time in determining the most appropriate mode
of transportation and may, with the approval of their department head, use airline travel
rather than car travel to avoid overnight stays and unnecessary days away from their primary
job site when traveling to locations served by direct flights from the Redmond Airport, such
as Portland or Seattle. During winter months, employees shall consider personal safety in
determining the most appropriate form of transportation.
4. Trip Changes - Occasionally trip plans will change after the employee has begun the trip. The
County will cover the cost of additional meals, hotels, and taxi/shuttles if the charge is the
result of canceled or delayed flights, road closures, natural disasters, or other'',reasons commented [RTs]: Adjusted reasons.
approved by the Department Head or Department Head's designee. Expenses for employees
who choose to change plans for any other reason will not be paid by the County and any
additional time off will not be considered work time. Unless a refundable airline ticket is
purchased with Department Head or designee approval most airfares are non-refundable.
Employees must use any refunded ticket for business travel.
5. Length of Trip - No additional days of travel beyond the conference and the minimal amount
of time needed to reach the destination and/or return will be paid by the County. Employees
required to stay over a Saturday to take advantage of a low-cost airfare shall not be charged
vacation/time management leave and shall have expenses paid. Other exceptions must be
approved by the Department Head or Department Head's designee. Employees who
otherwise extend a trip shall do so only with the advanced approval of their Department
Head and at their own expense and time.
D. Ouf[RT9]
�-&-State Travel _ Commented : From Policy F-2
1. Due to the expense, out-of-state travel should be rare and should be undertaken only when
there is no viable in -state alternative. All out-of-state travel requires advance approval per the
terms of this policy, notwithstanding, short -notice or emergency out-of-state travel by
Sheriffs Office or District Attorney's Office personnel for official law enforcement or
prosecutorial business, including but not limited to prisoner extradition or witness interviews
which may be approved by the Sheriff or District Attorney with notice to the County
Administrator and no further approval required.
2. Each reimbursement request for any out-of-state travel MUST be accompanied by a copy of
the approved Out -of -State Travel Authorization Form (see attached copy). The form must be
completed in its entirety, authorized by the initiating Department Head, or designee, prior to
the initiation of any travel arrangements.
3. Requests for out-of-state travel will be considered on a case -by -case basis. In general, out-of-
state travel shall be approved under the following circumstances:
a. It is for training that is directly related to an employee's essential job functions and no
comparable training is available in -state or is not provided in -state in a timely
manner;
Policy #F-1, Travel and Miscellaneous Expense Reimbursements Page 3 of 8
It is for continuing education or accreditation required for a professional license or
certification an employee must maintain and no comparable programs are available
in -state or are not provided in -state in a timely manner;
It is for an annual conference of a professional association that provides unique
training or educational opportunities for an employee who is a member of the
association; or
It is for the furtherance of County interests before other government agencies with
legislative or financial control over matters that impact Deschutes County.
E. Meals
1. Meals'; related to County business will only be reimbursed based on the U.S. General Services commented [RTlo]: PAC recommendation is to NOT allow
Administration (GSA) approved per diem rate for the location where the meal is purchased use UIREuse of actual receipts ionl for ravel areal rentbutto
REQU[RL use of'per diem only for travel meal reimbursement.
(www.gsa.gov/perdiem), see section 3 below. (Tips and gratuities for meals are included as
part of the per diem rate). When traveling on County business requires an overnight stay,
meals are reimbursable. The following establishes guidelines for breakfast or lunch on the
day of departure and for dinner on the day of return under the following circumstances:
a. Breakfast: The employee must leave their residence for traveling to the conference,
seminar or training session location more than two (2) hours in advance of their normal
departure time.
b. Lunch: The employee must leave their work location prior to the lunch hour to arrive at
the conference, seminar or training location within normal working hours.
c. Dinner: The employee must return to their residence or regular work location when
traveling from the conference, seminar or training session location more than two (2)
hours after their normal quitting time.
2. Meals included in the cost of lodging, conference or workshop registration fees (as part of the
base registration fee), airfare, or if they are provided at no expense to the employee, should
not be included as part of the employee reimbursement request, and will not be reimbursed.
Additionally, when the cost of lodging, conference, workshop or airline ticket rate includes a
meal, the employee will not be reimbursed for any additional cost incurred for an alternate
meal. However, the Department Head or Department Head's designee may approve
reimrestrictions. Reimbursement reursement for a meal if qmeal uests ests (must considered
approval roval documentation. cient or meets I ietary commented [needs. Addresses oontinematbreakrst
q pp - - - concerns/dietary needs.
3. Travel Meals - PER DIEM - Employees may be reimbursed for meals while travelling overnight
at the U.S. General Services Administration (GSA) approved per diem rate for the location
where the meal is purchased (www.gsa.gov/ erg diem). The per diem meal allowance is a fixed
amount of reimbursement for each meal (breakfast, lunch and dinner) and the rate includes
tips and gratuities. if the actual cost exceeds the federal guidelines the employee shall be
responsible for the difference. When claiming the per diem, receipts are not required.
The County does not reimburse for the GSA per diem "incidentals" rate (M&IE Total), nor'thel Commented [RT12]: Adjusted the GSA per diem rates to be
"First & Last Day of Travel" per diem rate. Reimbursement for incidental costs (e.g. parking, used.
tolls, and other fees) incurred while traveling must be requested based on the actual cost
with receipts attached to the reimbursement request. Employees should not use a County
issued P-card for meals when requesting per diem or other reimbursement.
The GSA rates are updated regularly and vary by geographic location. A copy of the "Meals &
Incidentals (M&IE) rates breakdown" for the travel area must be included with all
reimbursement requests www.gsa.gov/perdiem. Cities not listed on the GSA website will be
reimbursed at the standard CONUS rate noted on the per diem tables, as required by IRS
Policy #N, Travel and Miscellaneous Expense Reimbursements Page 4 of 8
regulations. Documentation for per diem meals must include a schedule of the conference or
other travel agenda that substantiates the travel :dates..
other Meals (Non -Travel) - Employees will be reimbursed for the actual cost of meals
(including gratuities if they are customary for the meal service) incurred while attending
employment -related business meetings and recruitment processes. Receipts for such meals
are required for reimbursement. In addition to the receipt, the business purpose of the
meeting and the names of those attending the meeting should be noted on the
reimbursement request. If the names of those in attendance at the business meeting are not
available, a description of the group and the number of people in the group should be noted.
Commented [RT13]: Removed section related to travel meal
reimbursement based on actual receipts since the County will only
reimburse travel meals based on the per diem rate.
_ _... _ - ' Commented [RT14]: Updated language allowing for greater
,LOC�ging�
Expenses will be allowed for lodging for overnight trips. Hotel accommodations should be than per diem rate and allows DH to approve.
appropriate for the purpose of the trip, and when possible, accommodations should be obtained
at government rates. Itemized receipts for lodging must be provided to obtain reimbursement.
Internet access charges associated with County business will be reimbursed upon appropriate
receipt submission. All other non -mandatory hotel charges, including but not limited to laundry,
movie/game rental, or other voluntary fees for use of hotel amenities, are not reimbursable.
Unless otherwise approved by the Department Head or designee, a trip will normally be
considered an overnight trip if the employee must leave for the out-of-town location two hours
prior to the normally scheduled reporting time to complete the assigned task or attend an
authorized meeting. Lodging costs related to overnight travel are not reimbursable if the stay is
within Deschutes, Jefferson, or Crook counties. Lodging costs while staying with friends or family
are not reimbursable.
Lodging expenses will be reimbursed at actual cost and generally should not exceed the
maximum amounts established by the GSA. A Department Head, or designee, may authorize
lodging costs which exceed the GSA daily lodging rate if:
• The lowest priced room at a conference exceeds the maximum lodging rate, or Commented [RT15]: Allows for staying tit the conference hotel
• There are other circumstances that do not allow the employee to secure lodging below the even ifoverthe per diem rate,
maximum level.
if a Department Head is requesting a lodging exception the County Administrator/Deputy may
authorize it. Payment to vendors for lodging and conferences can often be made in advance via
P-card or the County's regular accounts payable process (eliminating the need for employee
reimbursement).
G. Transportation
1. Mileage -Miles driven in an employee -owned vehicle will be reimbursed at the rate allowed
by the IRS at the time the mileage was incurred. The rate is adjusted periodically, as
announced by the IRS (normally each January).
Commuting_ Miles - Employees and elected officials are not reimbursed for any miles driven
on County business that are considered "Daily Commute Mileage". Daily commute miles are
the round-trip distance between the employee's residence and the employee's regular place
of business. If an employee or elected official is provided with office space at a County facility,
that location is assumed to be their regular place of business for mileage reimbursement
purposes. Any mileage reimbursement for a normal workday must exclude "Daily Commute
Miles".
Policy #P-1, Travel and Miscellaneous Expense Reimbursements Page 5 of 8
a. Example 1: Employee has their residence in Black Butte Ranch and their work location is
at the Sheriffs Office in Bend. From their home to office is 27 miles or 54 miles round trip.
The employee travels to a morning meeting in Sisters (8 miles), then to a meeting in
Redmond (20 miles), then to the office (15 miles), then to a night meeting in Bend (4
miles) then home (23 miles). The employee has driven a total of 70 miles while on County
business, however 54 miles are considered commute miles and are not reimbursable.
Therefore, the employee could be reimbursed for 16 miles driven that day.
b. Example 2: Same facts as example 1 but the driving on County business occurs on a day
the employee was not scheduled to work, i.e. Saturday or Sunday for an employee with a
Monday through Friday Schedule. All such miles are reimbursable, and no deduction of
commute miles is required.
c. Example 3: Employee resides in Bend. They drive to work (2 miles), leave for a lunch
meeting in La Pine (18 miles), then a meeting in Sunriver (7 miles) then back to the office
(14 miles), then back home (2 miles). The employee has driven a total of 43 miles and all
but the commute miles of 4 miles are reimbursable.
3. Driving on Non -Workdays - No adjustment for daily commute miles is required if the
employee is driving for County business on a day the employee was not scheduled to work,
i.e. Saturday or Sunday for an employee with a Monday through Friday schedule. The travel
reimbursement form provides examples for calculating the number of reimbursable miles.
4. Automobile Travel - In -state travel shall generally be done by automobile. Employees shall commented [RT167:#4,#s,#6itornPolicy F-2asoriginally
--- ---
use a County owned vehicle for such travel, unless the use of a personal vehicle is approved an,enacdbyRisk.
Risk -please provide a curtent review.
by the terms and conditions of Policy No. RM-01, Driving on County Business and Vehicle --
Operation. Out-of-state travel shall be made with the most cost-effective means of
transportation available. Employee shall use a rental vehicle for out of state travel, although
personal vehicle travel may be allowed on a case -by -case basis (see Policy No. RM-1). If no
such vehicles are available, employees shall use a personal vehicle or a rental vehicle,
whichever option is the least costly. All drivers who use personal vehicles on County business
must complete a Driver's License and Insurance Information form (Policy No. RM-1). Drivers
shall be responsible for informing their supervisor of a change in insurance status after the
initial proof of insurance is filed.
If an employee combines personal business or vacation/time management leave with the in-
state business travel, the employee must use a personal vehicle. If the use of a personal
vehicle is not permitted by the employee's supervisor, the employee may not combine
personal business or vacation/time management leave with the business travel. If combining
personal business or vacation/time management leave with business travel out-of-state, Risk
Management must approve use of personal vehicle.
5. Car Rentals and Shuttle Services - When traveling by rail, bus, or air, employees may rent cars,
at County expense, only if ridesharing or public transportation to their destination is not
available, unavailable when needed, or the cost will exceed the car rental. Employees who
need to rent a vehicle for County business purposes must follow the process described on
the out-of-state travel form (attached) to obtain a rental vehicle. This ensures the County
receives preferred pricing as well as adequate insurance coverage.
Policy #F-1, Travel and Miscellaneous Expense Reimbursements Page 6 of 8
Air Travel - Reimbursement for air travel will be the actual cost of round-trip airfare by the
most direct route. All employees will utilize economy class. If an employee desires a seating
category above economy class to travel, the employee must pay the additional expense.
Refundable fare tickets may be purchased with Department Head or designee approval, and
proper business Justification It is recommended to book airfare as soon as the travel request
has been approved and confirmed Advanced booking can reduce travel costs. Generally, one
personal checked bag per trip is allowable. If an employee receives a special discount
coupon, travel credit or any other benefit associated with an air carrier promotional
campaign that is given with a Deschutes County purchased ticket, that coupon, voucher, or
other benefit must be submitted to the County or returned to the carrier. Payment to
vendors for air travel can often be made in advance via P-card (eliminating the need for
employee reimbursement).
Approved by the Deschutes County Board of Commissioners on March 19, 2025.
Nick Lelack, County Administrator
Policy NP-1, Travel and Miscellaneous Expense Reimbursements Page 7 oC 3
OUT-OF-STATE TRAVEL AUTHORIZATION FORM
instructions: Prior to travel, this form must be signed and authorized by the Department Head.
Please attach a copy of the conference and/or training event documentation. Please forward a copy of
the approved form to Risk Management.
Employee:
Department:
Destination of
Dates of
Travel:
Travel:
Purpose and
Benefit of
Travel:
Mode of
Transportation:
Estimated Budget Detail
Transportation:
$
Lodging:
$
Meals:
$
Other:
$
Total Travel Request
$
Note: Out-of-state travel shall be arranged by using the most cost-effective means of transportation.
Reference Policy No. F-2 "Traveling on County Business". Rental cars shall be arranged through
Enterprise Rent-A-Car (1-800-261-7331) or www.enterprise.com using Deschutes County Risk
Management's corporate account is D846OR8. Enter account number, hit Search, then enter PIN#
ORE. Under billing, choose YES to bill to Deschutes County and enter billing number 847698. Send
copy of rental confirmation along with this form to Risk Management.
Employee Signature:
Date:
Department Head
Date:
Signature:
Risk Management
Date:
Approval
(if using a private vehicle
or rental vehicle)
Policy #F-1, Travel and Miscellaneous Expense Reimbursements Page 8 of 8
v1ES C- Deschutes County Administrative Policy No. F-1
(replaces prior policies F-1 and F-2)
4 ` Effective Date: 04/01 /2025
Original Adoption: 07/16/2017
Revised Adoption: 03/19/2025
REIMBURSEMENT FOR MISCELLANEOUS EXPENSES AND EXPENSES INCURRED
WHILE TRAVELING ON COUNTY BUSINESS
1. STATEMENT OF POLICY
It is the policy of Deschutes County that reasonable and necessary travel (including lodging, meal,
and transportation) expenses and certain miscellaneous expenses shall be approved for
reimbursement. It is preferable that payments are made directly to vendors for purchases; however,
in some cases an employee may have to incur expenses on behalf of the County.
11. APPLICABILITY
This policy applies to all County employees, including elected officials, authorized to incur expenses
while acting within the scope of employment with Deschutes County.
111. POLICY AND PROCEDURE
The following reimbursement guidelines will apply:
A. Reimbursements
Employees are encouraged to use County issued purchase cards (P-cards) for travel and
incidental expenditures when this option is available and allowable (see travel meals below for an
example of unallowable P-card usage). P-cards offer a convenient way to pay for County
expenses without the need for a reimbursement request or advance.
To request reimbursement, submit a Deschutes County Employee Reimbursement Form
(available on the County Intranet site). The form must be completed in its entirety, signed by the
employee, and approved by the employee's Department Head or the Department Head's
designee. Itemized receipts listing all charges, invoices, agendas, or per diem documentation
must be submitted with reimbursement requests supporting the expense. An exception may be
granted if a written explanation is provided when a receipt or invoice is either unavailable or lost.
Generally, requests for reimbursement must be made within 60 days of the date the expense
was incurred.
Once the reimbursement form is completed and approved, the department will enter a
reimbursement request payable to the employee into the County ERP system with the
documentation attached. Contact the Finance Department for assistance with the
reimbursement process.
B. Authorization
All County employees are entitled to reimbursement for approved travel and other expenses
which are associated with County business. County employees should be aware there are
multiple policy requirements which govern these activities. Examples of these policies include
(but are not limited to):
a RM-01 Driving on County Business and Vehicle Operations
GA-04 Food and Refreshments
Policy #F-1, Travel and Miscellaneous Expense Reimbursements Page 1 of 8
HR-06 Deschutes County Remote Work Policy & Agreement
HR-15 Travel Time Compensation Policy
2. Lodging costs related to overnight travel are not reimbursable if the stay is within Deschutes,
Jefferson, or Crook Counties.
3. Traveling companions are not entitled to reimbursement for expenses when traveling with a
County employee (e.g., an employee's spouse is not entitled to reimbursement for meals or
lodging while accompanying the employee on County business).
4. All de minimis travel benefits (including but not limited to mileage points for air travel,
lodging, and car rental), and other similar de minimis rewards, are part of the employee's
official compensation for all purposes including the Oregon Government Ethics Act, ORS
Chapter 244. A de minimis benefit is one for which, considering its value and the frequency
with which it is provided, has so little value that accounting for it would be unreasonable or
administratively impracticable.
5. When possible, employees shall use the County's existing accounts with vendors, local and
non -local. Employees shall not establish credit with vendors. Instead of using their personal
funds for payment of expenditures incurred on behalf of the County, employees should
obtain and use a County P-card. It may be more convenient and expedient for an employee
to incur expenses on behalf of the County; however, employees are encouraged to make
these County -related expenditures only when necessary.
If not using a County P-card while traveling, the use of personal funds for payment of
expenditures incurred on behalf of the County should be limited to the following items:
a. Lodging and meals purchased while on County -related business
b. Vehicle rentals, ridesharing, or public transportation
c. Airfare
While not an all-inclusive list, unless under emergency situations, the following are examples
of items that employees should NOT purchase with their own funds:
a. Furniture
b. Equipment
c. Office fixtures
Computer hardware & software
Professional services and other labor
f. Subscriptions
6. Cash advances for travel are not allowed.
C. Traveling on County Business
1. In General, Deschutes County recognizes that it may from time to time be necessary to travel
for training, professional conferences and business meetings. Employees, agents, and elected
officials ("employees") shall travel only when necessary and when travel does not interfere
with or disrupt regular County operations for which the employee's presence is required.
2. Employees are expected to be conservative in lodging, meals, and transportation expenses
and to be mindful that the County will reimburse meal expenses using the GSA per diem
rates. Conservative means an efficient, cost-effective manner resulting in the best value for
the County. All modes of transportation coupled with accommodations are to be considered.
Policy #F-1, Travel and Miscellaneous Expense Reimbursements Page 2 of 8
For airline travel, it is intended that low-cost plane Fares will be used irrespective of mileage
reimbursement and/or additional hotel days incentives at higher fares. For overnight travel, it
is also expected that reasonably priced hotels will be selected in safe neighborhoods,
conveniently located near meetings or conferences.
3. Employees should consider the cost of their time in determining the most appropriate mode
of transportation and may, with the approval of their department head, use airline travel
rather than car travel to avoid overnight stays and unnecessary days away from their primary
job site when traveling to locations served by direct flights from the Redmond Airport, such
as Portland or Seattle. During winter months, employees shall consider personal safety in
determining the most appropriate form of transportation.
4. Trip Changes - Occasionally trip plans will change after the employee has begun the trip. The
County will cover the cost of additional meals, hotels, and taxi/shuttles if the charge is the
result of canceled or delayed flights, road closures, natural disasters, or other reasons
approved by the Department Head or Department Head's designee. Expenses for employees
who choose to change plans for any other reason will not be paid by the County and any
additional time off will not be considered work time. Unless a refundable airline ticket is
purchased, with Department Head or designee approval, most airfares are non-refundable.
Employees must use any refunded ticket for business travel.
5. Length of Trip - No additional days of travel beyond the conference and the minimal amount
of time needed to reach the destination and/or return will be paid by the County. Employees
required to stay over a Saturday to take advantage of a low-cost airfare shall not be charged
vacation/time management leave and shall have expenses paid. Other exceptions must be
approved by the Department Head or Department Head's designee. Employees who
otherwise extend a trip shall do so only with the advanced approval of their Department
Head and at their own expense and time.
D. Out -of -State Travel
1. Due to the expense, out-of-state travel should be rare and should be undertaken only when
there is no viable in -state alternative. All out-of-state travel requires advance approval per the
terms of this policy, notwithstanding, short -notice or emergency out-of-state travel by
Sheriff's Office or District Attorney's Office personnel for official law enforcement or
prosecutorial business, including but not limited to prisoner extradition or witness interviews
which may be approved by the Sheriff or District Attorney with notice to the County
Administrator and no further approval required.
2. Each reimbursement request for any out-of-state travel MUST be accompanied by a copy of
the approved Out -of -State Travel Authorization Form (see attached copy). The form must be
completed in its entirety, authorized by the initiating Department Head, or designee, prior to
the initiation of any travel arrangements.
Requests for out-of-state travel will be considered on a case -by -case basis. In general, out-of-
state travel shall be approved under the following circumstances:
a. It is for training that is directly related to an employee's essential job functions and no
comparable training is available in -state or is not provided in -state in a timely
manner;
Policy #F-1, Travel and Miscellaneous Expense Reimbursements Page 3 of 8
b. It is for continuing education or accreditation required for a professional license or
certification an employee must maintain and no comparable programs are available
instate or are riot provided in -state in a timely manner;
c. It is for an annual conference of a professional association that provides unique
training or educational opportunities for an employee who is a member of the
association; or
d. It is for the furtherance of County interests before other government agencies with
legislative or financial control over matters that impact Deschutes County.
E. Meals
1. Meals related to County business will only be reimbursed based on the U.S. General Services
Administration (GSA) approved per diem rate for the location where the meal is purchased
(www.gsa.gov/perdiem), see section 3 below. (Tips and gratuities for meals are included as
part of the per diem rate). When traveling on County business requires an overnight stay,
meals are reimbursable. The following establishes guidelines for breakfast or lunch on the
day of departure and for dinner on the day of return under the following circumstances:
a. Breakfast: The employee must leave their residence for traveling to the conference,
seminar or training session location more than two (2) hours in advance of their normal
departure time.
b. Lunch: The employee must leave their work location prior to the lunch hour to arrive at
the conference, seminar or training location within normal working hours.
c. Dinner: The employee must return to their residence or regular work location when
traveling from the conference, seminar or training session location more than two (2)
hours after their normal quitting time.
2. Meals included in the cost of lodging, conference or workshop registration fees (as part of the
base registration fee), airfare, or if they are provided at no expense to the employee, should
not be included as part of the employee reimbursement request, and will not be reimbursed.
Additionally, when the cost of lodging, conference, workshop or airline ticket rate includes a
meal, the employee will not be reimbursed for any additional cost incurred for an alternate
meal. However, the Department Head or Department Head's designee may approve
reimbursement for a meal if the meal is not considered sufficient or meets dietary
restrictions. Reimbursement requests must include approval documentation.
3. Travel Meals - PER DIEM - Employees may be reimbursed for meals while travelling overnight
at the U.S. General Services Administration (GSA) approved per diem rate for the location
where the meal is purchased (www.gsa_gov/perdiem). The per diem meal allowance is a fixed
amount of reimbursement for each meal (breakfast, lunch and dinner) and the rate includes
tips and gratuities. If the actual cost exceeds the federal guidelines the employee shall be
responsible for the difference. When claiming the per diem, receipts are not required.
The County does not reimburse for the GSA per diem "incidentals" rate (M&IE Total), nor the
"First & Last Day of Travel" per diem rate. Reimbursement for incidental costs (e.g. parking,
tolls, and other fees) incurred while traveling must be requested based on the actual cost
with receipts attached to the reimbursement request. Employees should not use a County
issued P-card for meals when requesting per diem or other reimbursement.
The GSA rates are updated regularly and vary by geographic location. A copy of the "Meals &
Incidentals (M&IE) rates breakdown" for the travel area must be included with all
reimbursement requests www.gsa.gov/perdiem. Cities not listed on the GSA website will be
reimbursed at the standard CONUS rate noted on the per diem tables, as required by IRS
Policy #F-1, Travel and Miscellaneous Expense Reimbursements Page 4 of 8
regulations. Documentation for per diem meals must include a schedule of the conference or
other travel agenda that substantiates the travel dates.
4. Other Meals Non -Traver.- Employees will be reimbursed for the actual cost of meals
(including gratuities if they are custornary for the meal service) incurred while attending
employment -related business meetings and recruitment processes. Receipts for such meals
are required for reimbursement. In addition to the receipt, the business purpose of the
meeting and the names of those attending the meeting should be noted on the
reimbursement request. If the names of those in attendance at the business meeting are not
available, a description of the group and the number of people in the group should be noted.
Lodging
Expenses will be allowed for lodging for overnight trips. Hotel accommodations should be
appropriate for the purpose of the trip, and when possible, accommodations should be obtained
at government rates. Itemized receipts for lodging must be provided to obtain reimbursement.
Internet access charges associated with County business will be reimbursed upon appropriate
receipt submission. All other non -mandatory hotel charges, including but not limited to laundry,
movie/game rental, or other voluntary fees for use of hotel amenities, are not reimbursable.
Unless otherwise approved by the Department Head or designee, a trip will normally be
considered an overnight trip if the employee must leave for the out-of-town location two hours
prior to the normally scheduled reporting time to complete the assigned task or attend an
authorized meeting. Lodging costs related to overnight travel are not reimbursable if the stay is
within Deschutes, Jefferson, or Crook counties. Lodging costs while staying with friends or family
are not reimbursable.
Lodging expenses will be reimbursed at actual cost and generally should not exceed the
maximum amounts established by the GSA. A Department Head, or designee, may authorize
lodging costs which exceed the GSA daily lodging rate if:
The lowest priced room at a conference exceeds the maximum lodging rate, or;
There are other circumstances that do not allow the employee to secure lodging below the
maximum level.
If a Department Head is requesting a lodging exception, the County Administrator/Deputy may
authorize it. Payment to vendors for lodging and conferences can often be made in advance via
P-card or the County's regular accounts payable process (eliminating the need for employee
reimbursement).
G. Transportation
1. Mileage -Miles driven in an employee -owned vehicle will be reimbursed at the rate allowed
by the IRS at the time the mileage was incurred. The rate is adjusted periodically, as
announced by the IRS (normally each January).
2. Commuting Miles - Employees and elected officials are not reimbursed for any miles driven
on County business that are considered "Daily Commute Mileage". Daily commute miles are
the round-trip distance between the employee's residence and the employee's regular place
of business. If an employee or elected official is provided with office space at a County facility,
that location is assumed to be their regular place of business for mileage reimbursement
purposes. Any mileage reimbursement for a normal workday must exclude "Daily Commute
Miles".
Policy #F-1, Travel and Miscellaneous Expense Reimbursements Page 5 of 8
a. Example 1: Employee has their residence in Black Butte Ranch and their work location is
at the Sheriff's Office in Bend. From their home to office is 27 miles or 54 miles round trip.
The employee travels to a morning meeting in Sisters (8 miles), then to a meeting in
Redmond (20 miles), then to the office (15 miles), then to a night meeting in Bend (4
miles) then home (23 miles). The employee has driven a total of 70 miles while on County
business, however 54 miles are considered commute miles and are not reimbursable.
Therefore, the employee could be reimbursed for 16 miles driven that day.
b. Example 2: Same facts as example 1 but the driving on County business occurs on a day
the employee was not scheduled to work, i.e. Saturday or Sunday for an employee with a
Monday through Friday Schedule. All such miles are reimbursable, and no deduction of
commute miles is required.
c. Example 3: Employee resides in Bend. They drive to work (2 miles), leave for a lunch
meeting in La Pine (18 miles), then a meeting in Sunriver (7 miles) then back to the office
(14 miles), then back home (2 miles). The employee has driven a total of 43 miles and all
but the commute miles of 4 miles are reimbursable.
3. Driving on Non -Workdays -No adjustment for daily commute miles is required if the
employee is driving for County business on a day the employee was not scheduled to work,
i.e. Saturday or Sunday for an employee with a Monday through Friday schedule. The travel
reimbursement form provides examples for calculating the number of reimbursable miles.
4. Automobile Travel - In -state travel shall generally be done by automobile. Employees shall
use a County owned vehicle for such travel, unless the use of a personal vehicle is approved
by the terms and conditions of Policy No. RM-01, Driving on County Business and vehicle
Operation. Out-of-state travel shall be made with the most cost-effective means of
transportation available. Employee shall use a rental vehicle for out of state travel, although
personal vehicle travel may be allowed on a case -by -case basis (see Policy No. RM-1). If no
such vehicles are available, employees shall use a personal vehicle or a rental vehicle,
whichever option is the least costly. All drivers who use personal vehicles on County business
must complete a Driver's License and Insurance Information form (Policy No. RM-1). Drivers
shall be responsible for informing their supervisor of a change in insurance status after the
initial proof of insurance is filed.
If an employee combines personal business or vacation/time management leave with the in-
state business travel, the employee must use a personal vehicle. If the use of a personal
vehicle is not permitted by the employee's supervisor, the employee may not combine
personal business or vacation/time management leave with the business travel. If combining
personal business or vacation/time management leave with business travel out-of-state, Risk
Management must approve use of personal vehicle.
5. Car Rentals and Shuttle Services - When traveling by rail, bus, or air, employees may rent cars,
at County expense, only if ridesharing or public transportation to their destination is not
available, unavailable when needed, or the cost will exceed the car rental. Employees who
need to rent a vehicle for County business purposes must follow the process described on
the out-of-state travel form (attached) to obtain a rental vehicle. This ensures the County
receives preferred pricing as well as adequate insurance coverage.
Policy 4F-1, Travel and Miscellaneous Expense Reimbursements Page 6 of 8
6. Air Travel - Reimbursement for air travel will be the actual cost of round-trip airfare by the
most direct route. Ail ernployees will utilize economy class. If an employee desires a seating
category above economy class to travel, the employee must pay the additional expense.
Refundable fare tickets may be purchased with Department Head or designee approval, and
proper business justification. It is recommended to book airfare as soon as the travel request
has been approved and confirmed. Advanced booking can reduce travel costs. Generally, one
personal checked bag per trip is allowable. If an employee receives a special discount
coupon, travel credit or any other benefit associated with an air carrier promotional
campaign that is given with a Deschutes County purchased ticket, that coupon, voucher, or
other benefit must be submitted to the County or returned to the carrier. Payment to
vendors for air travel can often be made in advance via P-card (eliminating the need for
employee reimbursement).
Approved by the Deschutes County Board of Commissioners on March 19, 2025.
Nick Lelack, County Administrator
Policy #F-1, Travel and Miscellaneous Expense Reimbursements Page 7 of 8
OUT -OE -STATE TRAVEL. AUTHORIZATION FORM
Instructions: Prior to travel, this form must be signed and authorized by the Department Head.
Please attach a copy of the conference and/or training event documentation. Please forward a copy of
the approved form to Risk Management.
Employee:
Department:
Destination of
Dates of
Travel:
Travel:
Purpose and
Benefit of
Travel:
Mode of
Transportation:
Estimated Budget Detail
Transportation:
$
Lodging:
$
Meals:
$
Other:
$
Total Travel Reauest
$
Note: Out-of-state travel shall be arranged by using the most cost-effective means of transportation.
Reference Policy No. F-2 "Traveling on County Business". Rental cars shall be arranged through
Enterprise Rent-A-Car (1-800-261-7331) or www.enterprise.com using Deschutes County Risk
Management's corporate account is DB460R8. Enter account number, hit Search, then enter PIN#
ORE. Under billing, choose YES to bill to Deschutes County and enter billing number 847698. Send
copy of rental confirmation along with this form to Risk Management.
Employee Signature:
Date:
Department Head
Date:
Signature:
Risk Management
Date:
Approval
(if using a private vehicle
or rental vehicle)
Policy #F-1, Travel and Miscellaneous Expense Reimbursements Page 8 of 8
jAzz-
\3 Ca Deschutes County Administrative Policy No. F-7
(replaces prior policies F-7, F-8, F-9, F-11)
Original Adoption: January 29, 2007
Revised Adoption: March 6, 2024, March 19, 2025
8
A. STATEMENT OF POLICY
It is the policy of Deschutes County to establish guidelines for the creation and use of bank
accounts and cash funds. Additionally, the County establishes policies to ensure department
heads design, implement and monitor effective cash handling controls. The policy is intended
to comply with the provisions of ORS 294 and ORS 295.
B. APPLICABILITY
This policy applies to all County departments and offices.
C. DEFINITIONS
Bank Account - An account maintained on behalf of Deschutes County at a financial
institution. Examples include, but not limited to, deposit, checking, money market, and
imprest account types.
Change Fund - A cash fund and sum of money designated for the purpose of making change
where cash is collected for transactions with the County.
Petty Cash Fund - A cash fund and sum of money designated for the purpose of making small
expenditures for County business.
Bank Account/Cash Fund Custodian - Department heads will appoint a custodian for all
established bank accounts and cash funds. The custodian is responsible for the design,
implementation, and monitoring of appropriate cash handling procedures for the
account/fund. Additionally, each individual County employee who handles cash has custodial
responsibility for receiving, handling, transferring, or depositing funds.
For the purpose of this policy, Cash includes the following:
• Currency (paper money and coin)
• Checks
• Debit/credit card payments
• Other physical monetary instruments
® Not included above are electronic payments that are deposited into the County's
accounts by an outside agency or entity. If a department is aware that they will be
receiving funds in this way, the Finance Department must be notified of the source and
amount. Refer to the County Payment Card (merchant card) policy for additional
compliance requirements related to electronic payments.
Policy #F-7, Bank Accounts and Cash Handling Policy Page 1 of 5
D. POLICY
1. Authorization and Establishment of Bank Accounts
Any and all bank accounts established for the purpose of receiving or disbursing money
due and accruing to Deschutes County, or any funds to be held in trust by Deschutes
County, will be authorized by the Board of County Commissioners. New accounts must
comply with ORS Chapter 295 which governs the custody and control, as well as
collateralization of Oregon public funds and provides the statutory requirements for the
Oregon State Treasurer's Public Funds Collateral ization Program.
Departments requiring a new bank account will prepare a formal request to the County
Treasurer. Such a request will include:
a. Account type
b. Account purpose including the reason(s) a segregated account is required
c. Description of account activity
d. Name of the account custodian (regular/active County employee)
e. Any other pertinent information requested from the Treasurer
Once the appropriate information is received, the Treasurer will review and submit the
request to the Chief Financial Officer (CFO). The CFO will make a recommendation to the
Board as to the establishment of the account. Upon the Board's approval of the request,
the CFO will establish the account at the financial institution. Once established, the CFO
may authorize increases or decreases in bank account balances based on business need.
The Finance Department will ensure that all bank account balances are accurately recorded
and maintained in the County's accounting system.
Any employee who opens a bank account without first obtaining the required approval will
be subject to disciplinary action, up to and including termination. In addition, such
employees may be subject to civil and criminal prosecution for misappropriation of funds.
2. Authorization and Establishment of Cash Funds
When a department wishes to establish or increase the balance of a cash fund, the
custodian will prepare a formal request to the CFO. Such a request will include:
a. Amount of the cash funds required
b. Cash fund purpose
c. Timeframe for the required funds (permanent or temporary)
d. Any other pertinent information or as requested from the CFO
Once the appropriate information is received, the CFO will make a recommendation to the
County Administrator. Upon the Administrator's approval of the request, the account will
be established.
Once established, the CFO may authorize increases, decreases, or conversion between
fund types, in cash funds balances based on business need. The Finance Department will
ensure that all balances are accurately recorded and maintained in the County's
accounting system.
Policy #F-7, Bank Accounts and Cash Handling Policy Page 2 of 5
3. Closing Bank Accounts or Cash Funds
If a department chooses to decrease or close a bank account or cash fund, the custodian
will notify the Finance Department and deposit the funds into an approved County bank
account. The Finance Department will ensure that all cash fund balances are accurately
recorded and maintained in the County's accounting system.
4. Maintenance and Control of Accounts and Cash Funds
Expenditures made from bank accounts and cash funds are subject to the same budget
and fiscal control requirements as regular expenditures of the County and must be
substantiated by acceptable receipts.
Full responsibility for each bank account or cash fund and the method by which it is utilized
will rest with the department head which has custody of the funds. The department will
designate an employee as the Custodian. The custodian will be responsible for the cash,
controls over cash, and supporting documentation.
The following transactions are expressly prohibited from cash funds:
a. Cashing a check for any person or providing change for a transaction initiated by
check.
b. Payment of expenditures from change funds.
c. Travel advances or gifts.
d. Employee expense reimbursement requests over $10 from petty cash funds.
e. Any item not directly related to County and department activity.
In a cash fund or imprest checking account, the sum of the cash on hand and the total of
the receipts may, on occasion, be more than (over) or less than (short) the total authorized
amount of the cash fund. After a careful review for any arithmetical errors, the amount
over/short should be noted on the supporting documentation submitted with the cash
receipt. In no event should the excess cash be transferred to any other department funds,
nor should any cash shortfall be made up from any other department funds.
Overages or shortages will be recorded to the appropriate "Cash (Over) Short" account in
the general ledger accounting system. Cash over/short amounts will be reported to the
Finance Department Controller using the "Cash Over/Short Form" included in the Cash
Handling Standards and Practices published by the Finance Department.
These amounts are reviewed by the Finance Department on a regular basis with individual
or departmental follow-up completed as necessary. In the event of a suspected theft or
loss of funds from a cash fund, the custodian will notify the CFO and the Office Af tho
County Internal 4-ditnr immediately.
Deschutes County Finance Department will monitor all bank and cash accounts to maintain
adequate controls over cash, accommodate operating needs, and facilitate efficient cash
management.
All County bank accounts and cash funds are subject to audit at all times. Audits may be
conducted by any party authorized by the Treasurer, CFO, or Auditor.
Policy #F-7, Bank Accounts and Cash Handling Policy Page 3 of 5
S. Reconciliation
All bank accounts and cash funds will be reconciled at least monthly, employing the
following components to ensure adequate control and separation of duties:
a. The account will be reconciled to the bank statement by a County employee who is
not an authorized signer on the account.
b. The reconciliation will be reviewed by a second County employee.
c. Reconciliations will be maintained on file in the custodial department and will be
provided upon request to the Treasurer, or CFO,
d. Change funds should be reconciled to underlying receipts and authorized balances
daily, or at the time of deposit of the receipts for which they provide change.
Change funds will be replenished from the cash receipts at the time of deposit.
e. Petty cash funds will be reconciled to the expenditure receipts and authorized
balances at least monthly, and upon a request for replenishing. Requests for funds
to replenish the petty cash fund will be entered in the accounting system along with
copies of the receipts for all expenditures.
6. Cash Handling Controls
County department heads will design, implement, and monitor effective cash handling
procedures which safeguard cash. These procedures must be in writing and be submitted
to the Finance Department for review before changes are implemented. Cash handling
procedures will be distributed to all appropriate staff who are involved in cash transactions
for the County.
r
To assist department heads in establishing and monitoring their cash handling systems,
departments will adhere to the Cash Handling Standards and Practices developed by the
Finance Department. These standards highlight the internal controls that are required by
County departments. Certain practices may not apply to every cash handling system,
depending on the quantity of the cash transactions and the functions of the department.
Additionally, implementation of all recommended controls may not be possible due to
limited resources. In these cases, compensating controls will be developed.
7. Review of Cash Handling Controls
Department management will periodically review internal control policies and procedures
for cash to ensure they are working as intended. It is critical that department heads
promote an effective internal control environment. Effective internal controls minimize the
potential for errors or irregularities to occur, and if they do occur, will detect such errors or
irregularities in a timely manner during the normal course of business.
8. Required Procedures:
County Departments and Offices must adhere to the Cash Handling Standards and Practices
developed by the Finance Department ;;nri the Office of the County Internal 41lditnr
Specific requirements include:
a. Turnover of funds for deposit (checks, drafts, cash, and other types of payments)
must be made to the.Finance Department or a designated bank depository within
24 hours of receipt unless compensating controls have been authorized by the CFO.
Policy #F-7, Bank Accounts and Cash Handling Policy Page 4 of 5
This procedure will be strictly followed except in the event of extenuating
circumstances. Such circumstances will be brought to the immediate attention of
the Finance Department.
b. All receipts and invoicing "billing" for goods and services and subsequent collection
will be recorded using documents that incorporate a unique identifying invoice
number, the County's name, and the department's name. No departments will use
"generic" invoice receipts. Access to billing software or invoicing forms will be
restricted to necessary personnel.
c. Each department will reconcile its internal billing software or other revenue reports
to the general ledger at least monthly. Any variances will be brought to the
attention of the Finance Department for correction. A written record of such
reconciliation will be maintained by the department.
d. All third -party merchant service provider agreements for the acceptance of credit
cards, debit cards, or other electronic payment methods will be authorized by the
CFO. Further information can be found in the County policy for accepting payment
cards.
e. Funds in transit with merchant service providers must be collateralized in
accordance with this policy.
Approved by the Deschutes County Board of Commissioners on March 196, 20254.
Nick Lelack
County Administrator
Policy #F-7, Bank Accounts and Cash Handling Policy Page 5 of 5
ES ZC� Deschutes County Administrative Policy No. F-7
{ (replaces prior policies F-7, F-8, F-9, F-11)
Original Adoption: January 29, 2007
Revised Adoption: March 6, 2024, March 19, 2025
BANK ACCOUNTS AND CASH HANDLING POLICY
A. STATEMENT OF POLICY
It is the policy of Deschutes County to establish guidelines for the creation and use of bank
accounts and cash funds. Additionally, the County establishes policies to ensure department
heads design, implement and monitor effective cash handling controls. The policy is intended
to comply with the provisions of ORS 294 and ORS 295.
B. APPLICABILITY
This policy applies to all County departments and offices.
C. DEFINITIONS
Bank Account - An account maintained on behalf of Deschutes County at a financial
institution. Examples include, but not limited to, deposit, checking, money market, and
imprest account types.
Change Fund - A cash fund and sum of money designated for the purpose of making change
where cash is collected for transactions with the County.
Petty Cash Fund - A cash fund and sum of money designated for the purpose of making small
expenditures for County business.
Bank Account/Cash Fund Custodian - Department heads will appoint a custodian for all
established bank accounts and cash funds. The custodian is responsible for the design,
implementation, and monitoring of appropriate cash handling procedures for the
account/fund. Additionally, each individual County employee who handles cash has custodial
responsibility for receiving, handling, transferring, or depositing funds.
For the purpose of this policy, Cash includes the following:
• Currency (paper money and coin)
• Checks
• Debit/credit card payments
• Other physical monetary instruments
• Not included above are electronic payments that are deposited into the County's
accounts by an outside agency or entity. If a department is aware that they will be
receiving funds in this way, the Finance Department must be notified of the source and
amount. Refer to the County Payment Card (merchant card) policy for additional
compliance requirements related to electronic payments.
Policy #F-7, Bank Accounts and Cash Handling Policy Pagel of 5
D. POLICY
1. Authorization and Establishment of Bank Accounts
Any and all bank accounts established for the purpose of receiving or disbursing money
due and accruing to Deschutes County, or any funds to be held in trust by Deschutes
County, will be authorized by the Board of County Commissioners. New accounts must
comply with ORS Chapter 295 which governs the custody and control, as well as
collateralization of Oregon public funds and provides the statutory requirements for the
Oregon State Treasurer's Public Funds Collateralization Program.
Departments requiring a new bank account will prepare a formal request to the County
Treasurer. Such a request will include:
a. Account type
b. Account purpose including the reason(s) a segregated account is required
c. Description of account activity
d. Name of the account custodian (regular/active County employee)
e. Any other pertinent information requested from the Treasurer
Once the appropriate information is received, the Treasurer will review and submit the
request to the Chief Financial Officer (CFO). The CFO will make a recommendation to the
Board as to the establishment of the account. Upon the Board's approval of the request,
the CFO will establish the account at the financial institution. Once established, the CFO
may authorize increases or decreases in bank account balances based on business need.
The Finance Department will ensure that all bank account balances are accurately recorded
and maintained in the County's accounting system.
Any employee who opens a bank account without first obtaining the required approval will
be subject to disciplinary action, up to and including termination. In addition, such
employees may be subject to civil and criminal prosecution for misappropriation of funds.
2. Authorization and Establishment of Cash Funds
When a department wishes to establish or increase the balance of a cash fund, the
custodian will prepare a formal request to the CFO. Such a request will include:
a. Amount of the cash funds required
b. Cash fund purpose
c. Timeframe for the required funds (permanent or temporary)
d. Any other pertinent information or as requested from the CFO
Once the appropriate information is received, the CFO will make a recommendation to the
County Administrator. Upon the Administrator's approval of the request, the account will
be established.
Once established, the CFO may authorize increases, decreases, or conversion between
fund types, in cash funds balances based on business need. The Finance Department will
ensure that all balances are accurately recorded and maintained in the County's
accounting system.
Policy #F-7, Bank Accounts and Cash Handling Policy Page 2 of 5
3. Closing Bank Accounts or Cash Funds
If a department chooses to decrease or close a bank account or cash fund, the custodian
will notify the Finance Department and deposit the funds into an approved County bank
account. The Finance Department will ensure that all cash fund balances are accurately
recorded and maintained in the County's accounting system.
4. Maintenance and Control of Accounts and Cash Funds
Expenditures made from bank accounts and cash funds are subject to the same budget
and fiscal control requirements as regular expenditures of the County and must be
substantiated by acceptable receipts.
Full responsibility for each bank account or cash fund and the method by which it is utilized
will rest with the department head which has custody of the funds. The department will
designate an employee as the Custodian. The custodian will be responsible for the cash,
controls over cash, and supporting documentation.
The following transactions are expressly prohibited from cash funds:
a. Cashing a check for any person or providing change for a transaction initiated by
check.
b. Payment of expenditures from change funds.
c. Travel advances or gifts.
d. Employee expense reimbursement requests over $10 from petty cash funds.
e. Any item not directly related to County and department activity.
In a cash fund or imprest checking account, the sum of the cash on hand and the total of
the receipts may, on occasion, be more than (over) or less than (short) the total authorized
amount of the cash fund. After a careful review for any arithmetical errors, the amount
over/short should be noted on the supporting documentation submitted with the cash
receipt. In no event should the excess cash be transferred to any other department funds,
nor should any cash shortfall be made up from any other department funds.
Overages or shortages will be recorded to the appropriate "Cash (Over) Short" account in
the general ledger accounting system. Cash over/short amounts will be reported to the
Finance Department Controller using the "Cash Over/Short Form" included in the Cash
Handling Standards and Practices published by the Finance Department.
These amounts are reviewed by the Finance Department on a regular basis with individual
or departmental follow-up completed as necessary. In the event of a suspected theft or
loss of funds from a cash fund, the custodian will notify the CFO immediately.
Deschutes County Finance Department will monitor all bank and cash accounts to maintain
adequate controls over cash, accommodate operating needs, and facilitate efficient cash
management.
All County bank accounts and cash funds are subject to audit at all times. Audits may be
conducted by any party authorized by the Treasurer, CFO, or Auditor.
5. Reconciliation
Policy #F-7, Bank Accounts and Cash Handling Policy Page 3 of 5
All bank accounts and cash funds will be reconciled at least monthly, employing the
following components to ensure adequate control and separation of duties:
a. The account will be reconciled to the bank statement by a County employee who is
not an authorized signer on the account.
b. The reconciliation will be reviewed by a second County employee.
c. Reconciliations will be maintained on file in the custodial department and will be
provided upon request to the Treasurer or CFO.
d. Change funds should be reconciled to underlying receipts and authorized balances
daily, or at the time of deposit of the receipts for which they provide change.
Change funds will be replenished from the cash receipts at the time of deposit.
e. Petty cash funds will be reconciled to the expenditure receipts and authorized
balances at least monthly, and upon a request for replenishing. Requests for funds
to replenish the petty cash fund will be entered in the accounting system along with
copies of the receipts for all expenditures.
6. Cash Handling Controls
County department heads will design, implement, and monitor effective cash handling
procedures which safeguard cash. These procedures must be in writing and be submitted
to the Finance Department for review before changes are implemented. Cash handling
procedures will be distributed to all appropriate staff who are involved in cash transactions
for the County.
To assist department heads in establishing and monitoring their cash handling systems,
departments will adhere to the Cash Handling Standards and Practices developed by the
Finance Department. These standards highlight the internal controls that are required by
County departments. Certain practices may not apply to every cash handling system,
depending on the quantity of the cash transactions and the functions of the department.
Additionally, implementation of all recommended controls may not be possible due to
limited resources. In these cases, compensating controls will be developed.
7. Review of Cash Handling Controls
Department management will periodically review internal control policies and procedures
for cash to ensure they are working as intended. It is critical that department heads
promote an effective internal control environment. Effective internal controls minimize the
potential for errors or irregularities to occur, and if they do occur, will detect such errors or
irregularities in a timely manner during the normal course of business.
8. Required Procedures:
County Departments and Offices must adhere to the Cash Handling Standards and Practices
developed by the Finance Department. Specific requirements include:
Turnover of funds for deposit (checks, drafts, cash, and other types of payments)
must be made to the Finance Department or a designated bank depository within
24 hours of receipt unless compensating controls have been authorized by the CFO.
This procedure will be strictly followed except in the event of extenuating
circumstances. Such circumstances will be brought to the. immediate attention of
the Finance Department.
Policy #F-7, Bank Accounts and Cash Handling Policy Page 4 of 5
b. All receipts and invoicing "billing" for goods and services and subsequent collection
will be recorded using documents that incorporate a unique identifying invoice
number, the County's name, and the department's name. No departments will use
"generic" invoice receipts. Access to billing software or invoicing forms will be
restricted to necessary personnel.
c. Each department will reconcile its internal billing software or other revenue reports
to the general ledger at least monthly. Any variances will be brought to the
attention of the Finance Department for correction. A written record of such
reconciliation will be maintained by the department.
d. All third -party merchant service provider agreements for the acceptance of credit
cards, debit cards, or other electronic payment methods will be authorized by the
CFO. Further information can be found in the County policy for accepting payment
cards.
e. Funds in transit with merchant service providers must be collateralized in
accordance with this policy.
Approved by the Deschutes County Board of Commissioners on March 19, 2025.
Nick Lelack
County Administrator
Policy #F-7, Bank Accounts and Cash Handling Policy Page 5 of 5
`1�3TES COG Deschutes County Finance Department
�-A Robert Tintle - Chief Financial Officer
March 20254
CASH HANDLING STANDARDS AND PRACTICES
A. INTRODUCTION AND OBJECTIVES
The purpose of the Cash Handling Standards is to provide guidelines for the proper management of cash
and cash receipts for those employees responsible for oversight, receiving, handling, and safeguarding
cash and cash equivalents. These Cash Handling Standards are for the protection not only of County
monies, but also those employees charged with cash handling.
Department heads are responsible for designing, implementing and monitoring effective "cash" handling
controls. In addition to designing and implementing effective cash handling systems, department heads
must periodically review their systems to ensure they are still working as intended. It is critical that
department heads promote an effective internal control environment. Effective internal controls
minimize the potential for errors or irregularities to occur, and if they do occur, will detect such errors or
irregularities in a timely manner during the normal course of business. If issues do occur with cash
handling, a properly developed control environment limits and prevents staff from being implicated.
B. DEFINITIONS
Cash includes the following:
■ Currency (paper money and coin) Other physical monetary
LI ICI.Ks instruments
■ Debit/Credit card payments
C. CASH HANDLING RESPONSIBILITIES
Millions of dollars in cash, check and credit card transactions are processed by the County each
year. Funds collected by County staff are "public funds," defined by the Oregon Revised Statutes
295.001(19).
Those involved in the cash handling have custodial responsibility and liability for the proper
handling of public funds. It is in every employee's best interest to see proper cash handling policies
and procedures integrated into the day-to-day operations of each department.
Employees with cash handling responsibilities must receive department -specific training and
instructions on how to perform those duties and be provided with information about Deschutes
County Cash Handling Standards before accepting payments or preparing deposits. Departments
are also strongly encouraged to provide regular ongoing training relevant to cash handling duties
for all staff involved in deposit preparation and transport, and for staff who supervise those cash
handling duties.
1. Safety Standards
a. Cash counting activity should take place out of public view and in low staff traffic areas,
ideally in offices or areas that are monitored by security cameras. Where necessary,
Page 1 of 12
facilities should have design and office layout characteristics which incorporate the safety
of employees handling cash.
b. County Management should take all steps practical to create a working environment that
reduces the likelihood of robbery. In the event of a robbery, three priorities are as follows:
i. The preservation of human life and health is the top priority (both County staff and
members of the general public).
ii. Identify the criminal if possible and notify law enforcement.
iii. The recovery (not defense) of County funds should be undertaken by law
enforcement or others with sufficient training for this purpose.
c. County Management should ensure that cash handling staff are aware of exit paths and
implications for securing cash in the event of emergency that will not cause delays in
evacuation.
d. County Management should take reasonable steps to minimize the frequency of staff
carrying cash off premises.
e. Individual staff should never accept cash from customers in a one-on-one environment that
is not an established cashiering site.
f. For large cash transfers, armored transport should be arranged.
g. Departments may request assistance from the Financial Department to implement
processes or technologies that balance staff safety, internal controls, and process
efficiency.
2. Internal Control
a. Written departmental cash handling procedures are required and will be filed with the
Finance Department Controller end (lffiro of tho ('ni inty Internal Ai ditnr. Any modifications
in such procedures must be sent to the Finance Department prior to implementation. The
procedures must include appropriate steps for safeguarding and reconciliation of cash.
b. Procedures must provide appropriate segregation of duties such that one employee does
not have custody, accounting, and supervisory authority over the transaction. Additionally,
the custody of cash will be managed, documented, and prohibit transfers to staff outside
the established procedure. These duties will be designed to prevent management (or
others) from overriding controls for cash handling.
c. Job assignments should be changed periodically so that it is more difficult for users to
collaborate to exercise complete control of a transaction and subvert it for fraudulent
purposes. This should include those with cash handling responsibilities taking regular
vacations.
d. Management or other staff without custody responsibilities will perform timely
reconciliations for cash receipts throughout the year comparing the department's recorded
revenue in the accounting system to supporting departmental records. Any discrepancies
will be examined and resolved in coordination with the Finance Department and/or
departmental staff as appropriate.
e. Incoming mail that has the potential to contain cash payments will be opened by a person
other than the employee recording the deposit in the County's accounting system unless
compensating controls account for custody of these assets.
f. Those handling cash will be trained on US currency security features such as watermarks,
security threads, and color sifting ink.
g. All unresolved overages/shortages during cash balancing should be documented and
appropriately recorded in the general ledger system. Cash overage or shortages occur
Page 2 of 12
because of unintentional error. This is different from a loss. Loss of cash funds occurs
because of negligence, unlawful action, or natural disaster. All losses should also be
documented and communicated to management for employee performance and internal
control review as soon as possible.
h. Concerns about cash handling issues, internal control weakness or unusual activity should
be reported to the Human Resources Department, the Finance Department Controller, toe
Internal Auditor Department and/or departmental management. Anonymous
communications are acceptable.
3. Accepting Payments
County employees accepting payments should follow the following requirements:
a. Receipts for all incoming monies are required.
b. When cashiering, always complete the customer transaction before moving onto the next
customer or starting another task.
c. Currency should be counted in the presence of the person presenting it for payment. A
copy of the receipt should be given to the customer.
d. Every check or money order must be reviewed for completeness as follows:
i. Verify that Account holder's name and address is included on the check. Also, a
daytime phone number is preferred.
ii. Verify that the check has a bank name listed, and that the routing number,
customer's bank account number, and check number are encoded on the bottom
edge of the check.
iii. Note the date. Do not accept a postdated check (a check with a date in the future),
or agree to hold the check for future deposit.
iv. Verify the amount is correct and the numerical amount matches the amount
written in words. In general, banks will honor the written amount over the
numerical amount.
e. All checks should be restrictively endorsed immediately upon receipt, either with a stamp
or manually, as part of that transaction. The endorsement language may vary between
departments, but generally must include "For Deposit Only, Deschutes County
{Department)." Some restrictive endorsements may occur electronically with remote
deposit.
f. Always include accurate general ledger account coding for every transaction.
g. Always balance cash to documentation every time custody is transferred, dating, and
signing off on the documentation each time for a complete audit trail.
h. Any time an unresolved cash discrepancy arises during the balancing process, it must be
reported in accordance with the County's policy "Bank Accounts and Cash Handling" for
cash over and short.
If a bill or check is suspected as being counterfeit, request an alternate form of payment.
Contact the Finance Department Controller of Qaice of the County Intern -al 4-„pit for
additional information.
4. Prohibited activities:
a. Never leave cash unattended; if an employee leaves, even briefly, cash must be secured.
b. Never take customer cash (currency, credit cards) out of the customer's view.
c. Never use cash drawers as petty cash to pay for expenses.
d. Never cash employee or other checks with money from cash receipts.
Page 3 of 12
e. Foreign currency or checks are not to be accepted.
f. Never write down credit card information or record it on a document.
g. Never deposit cash in a bank account other than the one prescribed by the Finance
Department.
h. Never take cash home for "safe keeping" except in rare circumstances jointly pre -
authorized by the Finance Department and the department head.
5. Making Deposits
Departments receiving any monies are responsible for safekeeping and timely deposit.
Departments should do the following:
a. Endorse checks with a restrictive endorsement immediately. Some restrictive
endorsements may occur electronically with remote deposit.
b. Deposit all monies within one business day, unless compensating controls have been
authorized by the CFO.
c. Deposits should be made more frequently if the department lacks secure safekeeping for
holding funds.
d. All monies held overnight should be in a secure area.
e. If a department finds isolated events where it is unable to comply with the next business -
day deposit requirement due to unusual circumstances beyond its control, it is
encouraged that the department document the reasons for the occurrence and retain the
documentation in department files, as this may prove beneficial to the department in the
event of an audit.
Credit card payments are completed when a batch settlement is transmitted. All credit card
pavments must be settled and submitted for deposit daily. A Settlement Report must
accompany a completed cash receipts record. The Settlement Report (goes by various names
depending on the credit card reader or machine used for processing), is a summary of
transactions for a specific date or date range and lists the total number of transactions and
the total dollar amount. Most Settlement Reports will subtotal by types of credit cards used,
and by charges versus credits/refunds.
Guidelines for completing a bank deposit:
f. Date the deposit slip.
g. Note the department or index on the deposit slip.
h. List coin and currency separately in area provided.
i. List checks and include support for mathematical adding (adding tape or electronic list of
additions to arrive at the total).
j. Sort all cash in front of checks, faced and in order of denomination.
k. Endorse all checks.
I. Include Traveler's checks with checks.
6. Change Funds and Petty Cash
a. Change funds should be reconciled at the time of deposit of the receipts for which they
provide change. Change funds will be replenished from the cash receipts at the time of
deposit. The replenished funds should agree to the amount authorized.
b. Change funds should be counted at the beginning and end of shifts and appropriate
documentation retained to evidence the custody of cash.
Page 4 of 12
c. Petty cash funds must be controlled such that access is only available to authorized persons.
d. At any point in time, the cash on hand and receipts supporting purchases should equal the
total authorized petty cash amount.
e. Petty cash funds will be reconciled to the expenditure receipts at least monthly, and upon a
request for replenishing. Requests for funds to replenish the petty cash fund will be entered
in the accounting system along with copies of the receipts for all expenditures.
7. Reconciliation and Monitoring
a. Departments should reconcile cash receipts to internal records daily and report deposits to
the Finance Department by recording in the County accounting system or other established
procedure.
b. The Finance Department reconciles the depository bank accounts daily with discrepancies
resolved as soon as possible.
c. Departments should reconcile accounts receivable at least monthly and investigate any
variances. This includes documenting a process for handling of outstanding billings and the
collection efforts made to resolve long -outstanding items.
d. Billing adjustments, credits, write-offs, and other changes to customer accounts should be
subject to supervisory approval or other oversight.
8. Merchant Compliance Standards
a. Departments that accept credit cards, debit cards, or other forms of electronic payment will
follow the County's Payment Card Policy. This includes obtaining authorization from the
Chief Financial Officer before establishing an agreement with third -party merchant service
providers and coordination with Information Technology on the implementation for
accepting/ transmitting customer payment data.
b. No County forms (paper or web -based) will request personally identifiable financial
information (PIFI) such as credit card, debit card or e-check information.
c. When PIFI such as credit card data is taken over the phone, it will be keyed directly into the
point -of -sale device and never written down.
d. Payment card processing equipment will be secured overnight and kept at the counter in a
place not easily accessed by the public to avoid tampering and the introduction of
"skimming" devices.
e. Additional payment card compliance requirements are outlined in the Payment Card
"Merchant" Policy.
D. ATTACHMENTS
Appendix A - Cash Over and Short Form
Appendix B - Assignment, Transfer, or Dissolution of Cash Drawers and Petty Cash Boxes
Form
Appendix C - Checklist for Cash Receipts in County Departments
Page 5 of 12
Appendix A
CASH OVER/SHORT FORM
(To be attached to deposit documentation and4arforwarded to the Finance Department Controller)
Date:
Department/ Office:
Amount collected and deposited (A): $
Anticipated receipts per Department records (B): $
Difference (A) - (B); Over (Short) amount: $
Explanation for difference:
Cashier's Name(s):
Cashier's Signature(s):
Supervisor's Name:
Supervisor's Signature:
flf the difference equals or exceeds $100, the Department Head must acknowledge}
Department Head's Name:
Department Head's Signature:
Page 6 of 12
ASSIGNMENT, TRANSFER, DISSOLUTION OF CASH DRAWERS AND PETTY CASH BOXES FORM
Department and location:
Cash Balance Requested
The total cash drawer should always contain $ , plus any current payments received, or, in
the case of petty cash, expense receipts. If the cash is found to be over or short, then an overage/
shortage will be reported using form in Appendix A (above) and in compliance with the County's Bank
Accounts and Cash Handling Policy.
Use of Cash
❑ Petty Cash (used for purchases only)
❑ Cash/ Change Fund (used to produce change when accepting payment)
Control of Cash
By signing as the custodian of these funds, I agree to the following:
❑ I have read and agree to the cash handling standards and practices described in this document.
❑ I have read and acknowledge Deschutes County's Bank Accounts and Cash Handling Policy.
New Custodian
Printed Name:
Signature:
Work Email:
Resigning Custodian (use if transferring custodian)
Printed Name:
Signature:
Work Email:
Finance Department Authorization
Printed Name:
Signature:
Date:
Phone:
Date:
Phone:
Date:
Page 7 of 12
EXHIBIT C to Deschutes County Cash Handling Standards and Practices
Checklist for Cash Receipts in County Departments
Cash includes the following:
o Currency (paper money and coin)
o Checks
o Debit/credit card slips
o Money orders These are also known as negotiable instruments.
o Traveler's checks
o Bank drafts, etc.
Yes No
A.
General Control Procedures
Department designed and implemented internal controls. _
o Have you established written accounting procedures for cash collection?
Procedures should be clear, comprehensive, and understood by staff.
❑
❑
❑
■ Procedures should document the flow of receipts, receipting documents,
controls over receipts, and the recording of transactions. Instructions
should be comprehensive, generally understood and applied. Appropriate
staff should acknowledge receipt and understanding of the procedures.
o Are cash handlers familiar with US currency security features?
■ Security features include:
❑
❑
❑
■ Watermark
■ Color -shifting ink
■ Fine -line and microprinting
■ Security thread
■ 3D security ribbon
o Do cash custodians regularly take vacations?
❑
❑
❑
o Are alternate staff members trained in accounting procedures?
❑
❑
❑
B.
Segregation of Duties
Represents the separation of incompatible duties and/or responsibilities and assures that one
person is not able to conceal errors and/or irregularities.
Key duties include:
o Collection/Processing - responsible for carrying out transactions.
o Authorization -responsible for approving transactions.
o Recording - responsible for entering transactions into the system.
o Reviewing/Reconciliation - responsible for independent oversight of transactions.
o Are key duties separated among individual employees?
■ No one person should handle a cash transaction from beginning to end.
❑
❑
❑
Duties should be sufficiently segregated so no employee has custody,
accounting, and supervisory authority over the transaction.
■ Individuals receiving cash do not prepare entries for non -cash accounting
records, such as accounts receivable, the general ledger, or the general
journal.
■ In small departments, it is especially important to separate the handling
of cash from the reconciliation of revenues.
Page 8 of 12
EXHIBIT C to Deschutes County Cash Handling Standards and Practices
Yes
•
o Are bank or finance receipts compared to the deposit record by someone
other than the person preparing the deposit?
❑
❑
❑
■ In MUNIS, this would b receipt activity reported to the Finance
department compared to deposit records.
o Can anyone override cash receipt controls?
❑
❑
❑
■ The MUNIS system settings do not allow overrides.
C.
Incoming Mail
Represents customer mail that has the potential to contain cash.
o Is mail opened and distributed by a person other than the cashier or
❑
❑
❑
accounting personnel?
o Are cash receipts witnessed when included in the mail?
❑
❑
❑
o Does someone independent of accounting log/account for the received
❑
❑
❑
cash?
o If so, is the log used as a check against the deposit or receipt record?
❑
❑
❑
o Does the person opening the mail immediately endorse negotiable
instruments with an appropriate county deposit stamp?
❑
❑
❑
■ Checks should be made payable to
"Deschutes County- department"
■ All negotiable instruments received should be restrictively endorsed for
the appropriate Deschutes County bank account.
D.
Receipting/collection controls
Represents controls over the amount of cash received over the course of the day. Cash lost or
misappropriated prior to being receipted is more difficult to trace than cash that has been
receipted.
o Are receipts created in all cases, even if rejected by the customer?
❑
❑
❑
o Are all receipts recorded in MUNIS, cash register, on pre -numbered
receipt slip, pre -numbered invoice, or other equivalent means?
❑
❑
❑
o All cash received should be evidenced through a controlled receipting
process.
o Are payment receipt forms pre -numbered and imprinted with the
department name?
❑
❑
❑
■ The MUNIS system settings do this automatically.
o Are all negotiable instruments received for payment immediately
endorsed with an appropriate county deposit stamp?
❑
❑
❑
■ Checks should be made payable to
"Deschutes County- department".
■ All negotiable instruments received should be restrictively endorsed for
the appropriate Deschutes County bank account.
o Are voided receipts accounted for and authorized by another person?
❑
❑
❑
■ MUNIS system settings do this automatically.
o Is cash given back on negotiable instruments?
■ (i.e., cash back on a debit card purchase)
❑
❑
❑
Page 9 of 12
EXHIBIT C to Deschutes County Cash Handling Standards and Practices
NO
E.
Physical safeguards
Physical controls in place to reduce risk that cash can be sto;en.
o Is there a designated custodian for cash and is the transfer of cash to
other employees documented?
❑
❑
❑
■ There should be adequate accountability for movement of funds between
people.
■ Tamper -proof deposit bags can also be used.
o Does anyone other than the designated custodian have unrestricted
access to cash?
❑
❑
❑
■ There should be sufficient safeguards to prevent access to cash by anyone
other than the person who collected it.
o Are appropriate safeguards employed to safeguard cash in County
facilities depending on the amount and duration the cash is held?
❑
❑
❑
■ Access should be limited.
■ Possibilities include locking file cabinets, locking drawers, safes, etc.
■ Consideration for surveillance - electronic or guards,
o Are access and transactions with cash in a safe logged and witnessed?
❑
❑
❑
o Is armored transport arranged for large amounts of cash?
❑
❑
❑
o Has the department addressed potential robbery risk?
❑
❑
❑
r.
Deposit /Reconciliation
Establishing how much cash should be present, counting how much is present and securing cash
with County Finance or the County's bank
o Is cash accounted for and balanced to receipt records daily?
■ (i. e., Munis settlement, register tapes, card processing reports)
❑
❑
❑
■ These may be manual or computerized processes. In cases where there
are department accounting systems, those systems should be reconciled to
activity reported to the Finance department through deposits.
o Are all cash overages and shortages reported to management and the
Finance Department?
❑
❑
❑
■ This includes revenue, change funds, and petty cash.
o Are the contents of the deposit clearly documented?
❑
❑
❑
■ Totals of any coins, bills, and/or checks.
o Does the cashier prepare duplicate deposit tickets so that the bank can
validate one copy, and a person other than the cashier can verify the
❑
❑
❑
returned bank receipt against the duplicate deposit ticket?
o Is all cash collected deposited intact?
❑
❑
❑
■ There should be no retaining, adding, or substituting of cash.
o Are tamper -proof deposit bags used for the deposit?
❑
❑
❑
o Are cash receipts deposited within 24 hours?
❑
❑
❑
o Is receipt activity reviewed for unusual fluctuations?
❑
❑
❑
Page 10 of 12
EXHIBIT C to Deschutes County Cash Handling Standards and Practices
Yes
No
N/A
Accounting not determined/Suspense accounts:
o Does the department delay deposit if the accounting is not determined?
❑
❑
❑
■ Sometimes transactions are uncertain or have incomplete information.
For example, a records request fee collected before confirmation of the
records existence. The County encourages the department to deposit
these amounts daily. For departments where this is a routine occurrence,
suspense accounts may be created to hold the accounting of the deposit
until a proper accounting can be made. Departments shall make efforts
to reconcile and clear these entries in a timely fashion.
Coordination with other departments:
o Is deposit coordination considered with other departments?
❑
❑
❑
■ At those times, they should secure their cash separately in a tamper -proof
bank bag, noting the serial number and amounts for later reconciliation
to the bank receipts.
G.
Manual Back Up
Applicable if computerized systems are not used or temporarily unavailable.
o Are manual receipt books controlled and safeguarded?
❑
❑
❑
o Is the sequence of receipt numbers monitored?
❑
❑
❑
o Are payment receipt forms pre -numbered, imprinted with the
department name, and in triplicate?
❑
❑
❑
■ Triplicate forms allow for one copy provided to customer, one to
accompany cash, and one with receipt book for control.
H.
Accounts receivable
Represents credit established for customers to purchase services on account.
o Are computerized accounting systems designed to limit authority and
require supervisory approvals for adjustments, credits, and write-offs? If
❑
❑
❑
not, is the activity periodically reviewed?
o Are there appropriate reports on accounts receivable and billing activity?
■ Billing systems should have adequate reporting systems to allow for
❑
❑
❑
follow-up on outstanding billings.
o Are accounts receivable postings compared to receipting logs?
❑
❑
❑
o Are changes to customer accounts overseen?
❑
❑
❑
■ (i.e., additions, changes, deletions)
I.
Change Funds
Represents cash held to provide change for customer receipts.
o Are change funds approved and matched to authorizations?
❑
❑
❑
o Are change funds counted by the custodian at shift beginning and end?
❑
❑
❑
o Is cash counted by an independent person?
El
El
El
Page 11 of 12
EXHIBIT C to Deschutes County Cash Handling Standards and Practices
Yes
No
N/A
o Are surprise cash counts conducted by an employee outside collection?
❑
❑
❑
o Is the change fund used for petty cash? Vice versa?
❑
❑
❑
).
Petty cash
Represents money available for minor purchases. Cash is replenished periodically based on
appropriate receipts and accounting.
o Is the authorized petty cash amount maintained?
El
❑
o Are petty cash payments supported by receipts?
❑
o Is access to petty cash restricted to custodians?
❑
F-1
El
o Is replenishment done routinely though a reimbursement?
❑
❑
❑
o Does petty cash on hand match authorized amount and submitted
El
1:1
❑
receipts?
o Is there a continuing need for a petty cash fund?
❑
❑
❑
Page 12 of 12
�1��3IEs ooG Deschutes County Finance Department
A Robert Tintle - Chief Financial Officer
o ` March 2025
CASH HANDLING STANDARDS AND PRACTICES
A. INTRODUCTION AND OBJECTIVES
The purpose of the Cash Handling Standards is to provide guidelines for the proper management of cash
and cash receipts for those employees responsible for oversight, receiving, handling, and safeguarding
cash and cash equivalents. These Cash Handling Standards are for the protection not only of County
monies, but also those employees charged with cash handling.
Department heads are responsible for designing, implementing and monitoring effective "cash" handling
controls. In addition to designing and implementing effective cash handling systems, department heads
must periodically review their systems to ensure they are still working as intended. It is critical that
department heads promote an effective internal control environment. Effective internal controls
minimize the potential for errors or irregularities to occur, and if they do occur, will detect such errors or
irregularities in a timely manner during the normal course of business. If issues do occur with cash
handling, a properly developed control environment limits and prevents staff from being implicated.
B. DEFINITIONS
Cash includes the following:
■ Currency (paper money and coin) Other physical monetary
■ Checks instruments
■ Debit/Credit card payments
C. CASH HANDLING RESPONSIBILITIES
Millions of dollars in cash, check and credit card transactions are processed by the County each
year. Funds collected by County staff are "public funds," defined by the Oregon Revised Statutes
295.001(19).
Those involved in the cash handling have custodial responsibility and liability for the proper
handling of public funds. It is in every employee's best interest to see proper cash handling policies
and procedures integrated into the day-to-day operations of each department.
Employees with cash handling responsibilities must receive department -specific training and
instructions on how to perform those duties and be provided with information about Deschutes
County Cash Handling Standards before accepting payments or preparing deposits. Departments
are also strongly encouraged to provide regular ongoing training relevant to cash handling duties
for all staff involved in deposit preparation and transport, and for staff who supervise those cash
handling duties.
Safety Standards
a. Cash counting activity should take place out of public view and in low staff traffic areas,
ideally in offices or areas that are monitored by security cameras. Where necessary,
Page 1 of 12
facilities should have design and office layout characteristics which incorporate the safety
of employees handling cash.
b. County Management should take all steps practical to create a working environment that
reduces the likelihood of robbery. In the event of a robbery, three priorities are as follows:
i. The preservation of human life and health is the top priority (both County staff and
members of the general public).
ii. Identify the criminal if possible and notify law enforcement.
iii. The recovery (not defense) of County funds should be undertaken by law
enforcement or others with sufficient training for this purpose.
c. County Management should ensure that cash handling staff are aware of exit paths and
implications for securing cash in the event of emergency that will not cause delays in
evacuation.
d. County Management should take reasonable steps to minimize the frequency of staff
carrying cash off premises.
e. Individual staff should never accept cash from customers in a one-on-one environment that
is not an established cashiering site.
f. For large cash transfers, armored transport should be arranged.
g. Departments may request assistance from the Financial Department to implement
processes or technologies that balance staff safety, internal controls, and process
efficiency.
2. Internal Control
a. Written departmental cash handling procedures are required and will be filed with the
Finance Department Controller. Any modifications in such procedures must be sent to the
Finance Departmaant prinr to implamn`ntatinn. The` prnrauluira-z miirt inch irria appropriates
steps for safeguarding and reconciliation of cash.
b. Procedures must provide appropriate segregation of duties such that one employee does
not have custody, accounting, and supervisory authority over the transaction. Additionally,
the custody of cash will be managed, documented, and prohibit transfers to staff outside
the established procedure. These duties will be designed to prevent management (or
others) from overriding controls for cash handling.
c. job assignments should be changed periodically so that it is more difficult for users to
collaborate to exercise complete control of a transaction and subvert it for fraudulent
purposes. This should include those with cash handling responsibilities taking regular
vacations.
d. Management or other staff without custody responsibilities will perform timely
reconciliations for cash receipts throughout the year comparing the department's recorded
revenue in the accounting system to supporting departmental records. Any discrepancies
will be examined and resolved in coordination with the Finance Department and/or
departmental staff as appropriate.
e. Incoming mail that has the potential to contain cash payments will be opened by a person
other than the employee recording the deposit in the County's accounting system unless
compensating controls account for custody of these assets.
f. Those handling cash will be trained on US currency security features such as watermarks,
security threads, and color sifting ink.
g. All unresolved overages/shortages during cash balancing should be documented and
appropriately recorded in the general ledger system. Cash overage or shortages occur
Page 2 of 12
because of unintentional error. This is different from a loss. Loss of cash funds occurs
because of negligence, unlawful action, or natural disaster. All losses should also be
documented and communicated to management For employee performance and internal
control review as soon as possible.
h. Concerns about cash handling issues, internal control weakness or unusual activity should
be reported to the Human Resources Department, the Finance Department Controller,
and/or departmental management. Anonymous communications are acceptable.
3. Accepting Payments
County employees accepting payments should follow the following requirements:
a. Receipts for all incoming monies are required.
b. When cashiering, always complete the customer transaction before moving on to the next
customer or starting another task.
c. Currency should be counted in the presence of the person presenting it for payment. A
copy of the receipt should be given to the customer.
d. Every check or money order must be reviewed for completeness as follows:
i. Verify that Account holder's name and address is included on the check. Also, a
daytime phone number is preferred.
ii. Verify that the check has a bank name listed, and that the routing number,
customer's bank account number, and check number are encoded on the bottom
edge of the check.
iii. Note the date. Do not accept a postdated check (a check with a date in the future),
or agree to hold the check for future deposit.
iv. Verify the amount is correct and the numerical amount matches the amount
Airltten ;n Ainrd$ In gennnral hank Will hnnnr tha %Nritten amount nxier the
u ,
numerical amount.
e. All checks should be restrictively endorsed immediately upon receipt, either with a stamp
or manually, as part of that transaction. The endorsement language may vary between
departments, but generally must include "For Deposit Only, Deschutes County
{Department)." Some restrictive endorsements may occur electronically with remote
deposit.
f. Always include accurate general ledger account coding for every transaction.
g. Always balance cash to documentation every time custody is transferred, dating, and
signing off on the documentation each time for a complete audit trail.
h. Any time an unresolved cash discrepancy arises during the balancing process, it must be
reported in accordance with the County's policy "Bank Accounts and Cash Handling" for
cash over and short.
i. If a bill or check is suspected as being counterfeit, request an alternate form of payment.
Contact the Finance Department Controller for additional information.
4. Prohibited activities:
a. Never leave cash unattended; if an employee leaves, even briefly, cash must be secured.
b. Never take customer cash (currency, credit cards) out of the customer's view.
c. Never use cash drawers as petty cash to pay for expenses.
d. Never cash employee or other checks with money from cash receipts.
e. Foreign currency or checks are not to be accepted.
f. Never write down credit card information or record it on a document.
Paize 3 of 12
g. Never deposit cash in a bank account other than the one prescribed by the Finance
Department.
h. Never take cash home for "safe keeping" except in rare circumstances jointly pre -
authorized by the Finance Department and the department head.
5. Making Deposits
Departments receiving any monies are responsible for safekeeping and timely deposit.
Departments should do the following:
a. Endorse checks with a restrictive endorsement immediately. Some restrictive
endorsements may occur electronically with remote deposit.
b. Deposit all monies within one business day, unless compensating controls have been
authorized by the CFO.
c. Deposits should be made more frequently if the department lacks secure safekeeping for
holding funds.
d. All monies held overnight should be in a secure area.
e. If a department finds isolated events where it is unable to comply with the next business -
day deposit requirement due to unusual circumstances beyond its control, it is
encouraged that the department document the reasons for the occurrence and retain the
documentation in department files, as this may prove beneficial to the department in the
event of an audit.
Credit card payments are completed when a batch settlement is transmitted. All credit card
payments must be settled and submitted for deposit daily. A Settlement Report must
accompany a completed cash receipts record. The Settlement Report (goes by various names
rlononrlincr r.n tho rrorfit- rnrrl roarlar nr marhina i mpri fnr nrnraccina) is a ci immaru of
transactions for a specific date or date range and lists the total number of transactions and
the total dollar amount. Most Settlement Reports will subtotal by types of credit cards used,
and by charges versus credits/refunds.
Guidelines for completing a bank deposit:
f. Date the deposit slip.
g. Note the department or index on the deposit slip.
h. List coin and currency separately in area provided.
i. List checks and include support for mathematical adding (adding tape or electronic list of
additions to arrive at the total).
j. Sort all cash in front of checks, faced and in order of denomination.
k. Endorse all checks.
I. Include Traveler's checks with checks.
6. Change Funds and Petty Cash
a. Change funds should be reconciled at the time of deposit of the receipts for which they
provide change. Change funds will be replenished from the cash receipts at the time of
deposit. The replenished funds should agree to the amount authorized.
b. Change funds should be counted at the beginning and end of shifts and appropriate
documentation retained to evidence the custody of cash.
c. Petty cash funds must be controlled such that access is only available to authorized persons.
Page 4 of 12
d. At any point in time, the cash or) hand and receipts supporting purchases should equal the
total authorized petty cash amount.
e. Petty cash funds will be reconciled to the expenditure receipts at least monthly, and upon a
request for replenishing. Requests for funds to replenish the petty cash fund will be entered
in the accounting system along with copies of the receipts for all expenditures.
7. Reconciliation and Monitoring
a. Departments should reconcile cash receipts to internal records daily and report deposits to
the Finance Department by recording in the County accounting system or other established
procedure.
b. The Finance Department reconciles the depository bank accounts daily with discrepancies
resolved as soon as possible.
c. Departments should reconcile accounts receivable at least monthly and investigate any
variances. This includes documenting a process for handling of outstanding billings and the
collection efforts made to resolve long -outstanding items.
d. Billing adjustments, credits, write-offs, and other changes to customer accounts should be
subject to supervisory approval or other oversight.
8. Merchant Compliance Standards
a. Departments that accept credit cards, debit cards, or other forms of electronic payment will
follow the County's Payment Card Policy. This includes obtaining authorization from the
Chief Financial Officer before establishing an agreement with third -party merchant service
providers and coordination with Information Technology on the implementation for
accepting/ transmitting customer payment data.
b. County forms (paper or �'eb=based) ;, ...-'J--�t 1,— - , ..Y ir�ln`ntifiable flnanClal
information (PIFI) such as credit card, debit card or e-check information.
c. When PIFI such as credit card data is taken over the phone, it will be keyed directly into the
point -of -sale device and never written down.
d. Payment card processing equipment will be secured overnight and kept at the counter in a
place not easily accessed by the public to avoid tampering and the introduction of
"skimming" devices.
e. Additional payment card compliance requirements are outlined in the Payment Card
"Merchant" Policy.
D. ATTACHMENTS
Appendix A - Cash Over and Short Form
Appendix B - Assignment, Transfer, or Dissolution of Cash Drawers and Petty Cash Boxes
Form
Appendix C - Checklist for Cash Receipts in County Departments
Page 5 of 12
Appendix A
CASH OVER/SHORT FORM
(To be attached to deposit documentation and forwarded to the Finance Department Controller)
Date:
Department/ Office:
Amount collected and deposited (A): $
Anticipated receipts per Department records (B): $
Difference (A) - (B); Over (Short) amount: $
Explanation for difference:
Cashier's Name(s):
Cashier's Signature(s):
Supervisor's Name:
Supervisor's Signature:
{If the difference equals or exceeds .$100, the Department Head must acknowledge}
Department Head's Name:
Department Head's Signature:
Page 6 of 12
ASSIGNMENT, TRANSFER, DISSOLUTION OF CASH DRAWERS AND PETTY CASH BOXES FORM
Department and location:
Cash Balance Requested
The total cash drawer should always contain $ , plus any current payments received, or, in
the case of petty cash, expense receipts. If the cash is found to be over or short, then an overage/
shortage will be reported using form in Appendix A (above) and in compliance with the County's Bank
Accounts and Cash Handling Policy.
Use of Cash
❑ Petty Cash (used for purchases only)
❑ Cash/ Change Fund (used to produce change when accepting payment)
Control of Cash
By signing as the custodian of these funds, I agree to the following:
❑ I have read and agree to the cash handling standards and practices described in this document.
❑ I have read and acknowledge Deschutes County's Bank Accounts and Cash Handling Policy.
New Custodian
Printed Name:
Signature:
Work Email:
Resigning Custodian (use if transferring custodian)
Printed Name:
Signature:
Work Email:
Finance Department Authorization
Printed Name:
Signature:
Date:
Phone:
Date:
Phone:
Date:
Page 7 of 12
EXHIBIT C to Deschutes County Cash Handlir;,:j and Practices
Checklist for Case Rece p-ts in County Departments
Cash includes the following:
o Currency (paper money and coin)
o Checks
o Debit/credit card slips
o Money orders These are also known as negotiable instruments.
o Traveler's checks
o Bank drafts, etc.
Yes No
A.
General Control Procedures
Department designed and implemented internal controls.
o Have you established written accounting procedures for cash collection?
Procedures should be clear, comprehensive, and understood by staff.
❑
❑
❑
■ Procedures should document the flow of receipts, receipting documents,
controls over receipts, and the recording of transactions. Instructions
should be comprehensive, generally understood and applied. Appropriate
staff should acknowledge receipt and understanding of the procedures.
o Are cash handlers familiar with US currency security features?
■ Security features include:
❑
❑
❑
■ Watermark
■ Color -shifting ink
■ Fine -line and microprinting
■ Security thread
■ 3D security ribbon
o Do cash custodians regularly take vacations?
❑
❑
o Are alternate staff members trained in accounting procedures?
❑
El
❑
B.
Segregation of Duties
Represents the separation of incompatible duties and/or responsibilities and assures that one
person is not able to conceal errors and/or irregularities.
Key duties include:
o Collection/Processing - responsible for carrying out transactions.
o Authorization -responsible for approving transactions.
o Recording - responsible for entering transactions into the system.
o Reviewing/Reconciliation - responsible for independent oversight of transactions.
o Are key duties separated among individual employees?
■ No one person should handle a cash transaction from beginning to end.
❑
❑
El
Duties should be sufficiently segregated so no employee has custody,
accounting, and supervisory authority over the transaction.
■ Individuals receiving cash do not prepare entries for non -cash accounting
records, such as accounts receivable, the general ledger, or the general
journal.
■ In small departments, it is especially important to separate the handling
of cash from the reconciliation of revenues.
Page 8 of 12
EXHIBIT C to Deschutes County Cash Handling Standards and Practices
Yes
No
o Are bank or finance receipts compared to the deposit record by someone
other than the person preparing the deposit?
❑
❑
❑
■ In MUNIS, this would be receipt activity reported to the Finance
department compared to deposit records.
o Can anyone override cash receipt controls?
❑
❑
❑
■ The MUNIS system settings do not allow overrides.
C.
Incoming Mail
Represents customer mail that has the potential to contain cash.
o Is mail opened and distributed by a person other than the cashier or
❑
❑
❑
accounting personnel?
o Are cash receipts witnessed when included in the mail?
❑
❑
❑
o Does someone independent of accounting log/account for the received
❑
❑
❑
cash?
o If so, is the log used as a check against the deposit or receipt record?
❑
❑
❑
o Does the person opening the mail immediately endorse negotiable
instruments with an appropriate county deposit stamp?
❑
❑
❑
■ Checks should be made payable to
'Deschutes County- department':
■ All negotiable instruments received should be restrictively endorsed for
the appropriate Deschutes County bank account.
D.
Receipting/collection controls
Represents controls over the amount of cash received over the course of the day. Cash lost or
misappropriated prior to being receipted is more difficult to trace than cash that has been
receipted.
o Are receipts created in all cases, even if rejected by the customer?
❑
❑
❑
o Are all receipts recorded in MUNIS, cash register, on pre -numbered
receipt slip, pre -numbered invoice, or other equivalent means?
❑
❑
❑
o All cash received should be evidenced through a controlled receipting
process.
o Are payment receipt forms pre -numbered and imprinted with the
department name?
❑
❑
❑
■ The MUNIS system settings do this automatically.
o Are all negotiable instruments received for payment immediately
endorsed with an appropriate county deposit stamp?
❑
❑
❑
■ Checks should be made payable to
'Deschutes County- department':
■ All negotiable instruments received should be restrictively endorsed for
the appropriate Deschutes County bank account.
o Are voided receipts accounted for and authorized by another person?
❑
❑
❑
■ MUNIS system settings do this automatically.
o Is cash given back on negotiable instruments?
■ (i.e., cash back on a debit card purchase)
❑
❑
❑
Page 9 of 12
EXHIBIT C to Deschutes County Cash Handling Standards and Practices
es No
E.
Physical safeguards
Physical controls in place to reduce risk that cash can be stolen.
o Is there a designated custodian for cash and is the transfer of cash to
other employees documented?
❑
❑
❑
■ There should be adequate accountability for movement of funds between
people.
■ Tamper -proof deposit bags can also be used.
o Does anyone other than the designated custodian have unrestricted
access to cash?
❑
❑
❑
■ There should be sufficient safeguards to prevent access to cash by anyone
other than the person who collected it.
o Are appropriate safeguards employed to safeguard cash in County
facilities depending on the amount and duration the cash is held?
❑
❑
❑
■ Access should be limited.
■ Possibilities include locking file cabinets, locking drawers, safes, etc.
■ Consideration for surveillance - electronic or guards.
o Are access and transactions with cash in a safe logged and witnessed?
❑
❑
❑
o Is armored transport arranged for large amounts of cash?
❑
❑
❑
o Has the department addressed potential robbery risk?
❑
❑
❑
r.
vepuSit iRe%oriiciliativn
Establishing how much cash should be present, counting how much is present and securing cash
with County Finance or the County's bank
o Is cash accounted for and balanced to receipt records daily?
■ (i.e., Munis settlement, register tapes, card processing reports)
❑
❑
❑
■ These may be manual or computerized processes. In cases where there
are department accounting systems, those systems should be reconciled to
activity reported to the Finance department through deposits.
o Are all cash overages and shortages reported to management and the
Finance Department?
❑
❑
❑
■ This includes revenue, change funds, and petty cash.
o Are the contents of the deposit clearly documented?
❑
❑
❑
■ Totals of any coins, bills, and/or checks.
o Does the cashier prepare duplicate deposit tickets so that the bank can
validate one copy, and a person other than the cashier can verify the
❑
❑
❑
returned bank receipt against the duplicate deposit ticket?
o Is all cash collected deposited intact?
❑
❑
❑
■ There should be no retaining, adding, or substituting of cash.
o Are tamper -proof deposit bags used for the deposit?
❑
❑
❑
o Are cash receipts deposited within 24 hours?
❑
❑
❑
o Is receipt activity reviewed for unusual fluctuations?
❑
❑
❑
Page 10 of 12
EXHIBIT C to Deschutes County Cash Handling Standards and Practices
Yes
•
Accounting not determined/Suspense accounts:
o Does the department delay deposit if the accounting is not determined?
❑
❑
❑
■ Sometimes transactions are uncertain or have incomplete information.
For example, a records request fee collected before confirmation of the
records existence. The County encourages the department to deposit
these amounts daily. For departments where this is a routine occurrence,
suspense accounts may be created to hold the accounting of the deposit
until a proper accounting can be made. Departments shall make efforts
to reconcile and clear these entries in a timely fashion.
Coordination with other departments:
o Is deposit coordination considered with other departments?
❑
❑
❑
■ At those times, they should secure their cash separately in a tamper -proof
bank bag, noting the serial number and amounts for later reconciliation
to the bank receipts.
G.
Manual Back Up
Applicable if computerized systems are not used or temporarily unavailable.
o Are manual receipt books controlled and safeguarded?
❑
❑
❑
o Is the sequence of receipt numbers monitored?
❑
❑
❑
o Are payment receipt forms pre -numbered, imprinted with the
department name, and in triplicate?
❑
❑
❑
■ Triplicate forms allow for one copy provided to customer, one to
accompany cash, and one with receipt book for control.
H.
Accounts receivable
Represents credit established for customers to purchase services on account.
o Are computerized accounting systems designed to limit authority and
require supervisory approvals for adjustments, credits, and write-offs? If
❑
❑
❑
not, is the activity periodically reviewed?
o Are there appropriate reports on accounts receivable and billing activity?
• Billing systems should have adequate reporting systems to allow for
❑
❑
❑
follow-up on outstanding billings.
o Are accounts receivable postings compared to receipting logs?
❑
❑
❑
o Are changes to customer accounts overseen?
❑
❑
❑
■ (i.e., additions, changes, deletions)
I.
Change Funds
Represents cash held to provide change for customer receipts.
o Are change funds approved and matched to authorizations?
❑
❑
❑
o Are change funds counted by the custodian at shift beginning and end?
❑
❑
❑
o Is cash counted by an independent person?
El
1:1
El
Page 11 of 12
EXHIBIT C to Deschutes County Cash Handling Standards and Practices
Yes
•
o Are surprise cash counts conducted by an employee outside collection?
El
0
❑
o Is the change fund used for petty cash? Vice versa?
El
El
❑
J.
Petty cash
Represents money available for minor purchases. Cash is replenished periodically based on
appropriate receipts and accounting.
o Is the authorized petty cash amount maintained?
El
El
❑
o Are petty cash payments supported by receipts?
❑
❑
❑
o Is access to petty cash restricted to custodians?
❑
❑
❑
o Is replenishment done routinely though a reimbursement?
❑
❑
❑
o Does petty cash on hand match authorized amount and submitted
❑
❑
❑
receipts?
o Is there a continuing need for a petty cash fund?
❑
❑
❑
Page 12 of 12
E S CO
G�a
o
BOARD OF
COMMISSIONERS
MEETING DATE: March 17, 2025
SUBJECT: Treasury Report for February 2025
ATTENDANCE:
Bill Kuhn, County Treasurer
TES
CO
A. A-<
MEMORANDUM
DATE: March 17, 2025
TO: Board of County Commissioners
FROM: Bill Kuhn, Treasurer
SUBJECT: Treasury Report for February 2025
Following is the unaudited monthly treasury report for fiscal year to date (YTD) as of February 28, 2025.
Treasury and Investments
• The portfolio balance at the end of February was $364.3 million, an increase of $5 million from January and an
increase of $36.4 million from last year (February 2024).
• Net investment income for February was $1,084K, approximately $58.3K less than last month and $198.5K greater
than February 2024. YTD earnings of $7,994,907 are $2,231,449 more than the YTD earnings last year.
• All portfolio category balances are within policy limits.
• The LGIP interest rate remained at 4.70% during the month of February. Benchmark returns for 24-month
treasuries were down 30 basis points and 36-month treasuries were down 35 basis points from the prior month.
• The average portfolio yield rose slightly to 3.99%, which was up 2 bps from last month's average %.
• The portfolio weighted average time to maturity was 1.11 years.
Deschutes County
Municipal Debt
28,050,000
7.7%
Corporate Notes
18,663,000
5.1%
-
0.0%
U.S. Treasuries
164,800,000
45.2%
Federal Agencies
77,145,000
21.2%
LGIP
57,092,015
15.7%
First Interstate (Book Balance)
18,560,356
5.1%
Total Investments $
364 310,371
100.0%
Total Portfolio: By Investment Type.
First Interstate Municipal Debt
Bank 7,7
5 1 % rate Notes
5.1%
LGIP Time Certificates
15.7 % 0.0 %
Federal Agencies
21.2%j' U. S. Treasuries
46.2 %
Portfol) by Broker
N $80
$64.7 $66.8
$60
$45.4
2 $40
$25.3
$26.5 $29.7 $30.4
$20
$-
Moreton
Robert W Stile[ DA Piper
Great Castle Oak
Capital
Baird & Co Capital Davidson Sandler
Pacific
Markets
Securities
Total Investment Income
Less Fee: $12,000 per month
Investment Income - Net
Prior Year Comparison
U.S. Treasuries 1
LGIP ($61,749,000) 1
Federal Agencies 1
Banker's Acceptances
Time Certificates
Municipal Debt
T Maturity (years
Max
T33
Weighted Average
1 1.11
$ 1,095,743 $ 8,090,907
(12,000) (96,000)
$ 1,083,743 $ 7,994,907
Feb-24 885,209
Meld Percentages.
;
Current Month
Prior Month
FIB/ LGIP (avg) 4.48%
4.50%
Investments 3.83%
3.85%
Average 3.99%
3.97%
Benchtnaft
24 Month Treasury 3.96%
4.26%
LGIP Rate 4.70%
4.70%
36 Month Treasury 3.93%
4.28%
'Term ;'_. MlnimUm
ACtUaI.
0 to 30 Days 10%
23.2%
Under 1 Year 25%
53.0%
Under 5 Years 100%
100.0%
____' Policy__
Actual
Corp Issuer 5%
1.9%
Callable 25%
9.5%
Weighted Ave. AA2
AA1
InvBstmentActivity ,
Purchases in Month $
-
Sales/Redemptions in Month $
7,700,000
24 Month Historic Investment Returns
6.00%
5.50%
4.S0% .,w""•� G.
4.00%
3.50% --
3.00%
2.50%
2.00°5
1.50%
100%
0.50%
0.00%_..._-
Mar May Jul Sep Nov Jan Mar May July Sep Nov Jan
400,000,000
350,000,000
300,000,000
250,000,000
200,000,000
150,000,000
100,000,000
50,000,000
County Rate — 2 Year Treasury Rare — Corporate 8ontl R— — LGW R-
Three Year Portfolio Balance
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 Jan-25
Five Year Maturity Distribution Schedule
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O'IO
BOARD OF
COMMISSIONERS
MEETING DATE: March 17, 2025
SUBJECT: Finance Report for February 2025
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
Jana Cain, Controller
TO: Board of County Commissioners
FROM: Robert Tintle, Chief Financial Officer
SUBJECT: Finance Report for February 2025
Following is the unaudited monthly finance report for fiscal year to date (YTD) as of February 28, 2025.
Budget to Actuals Report
General Fund
• Revenue YTD in the General Fund is $S0.1M or 96.3% of budget. By comparison, last year revenue YTD was
$40.01VI or 91.5% of budget.
• Expenses YTD are $25.5M and 48.2% of budget. By comparison, last year expenses YTD were $29AM and
63.5% of budget.
• Beginning Fund Balance is $15.5M or 106.4% of the budgeted $14.6M beginning fund balance.
ItI
ry County Wide Financial Dashboard 001 - General Fund 8 66.7%
.�/ Year Complete
Fund
Select all Budget to Actuals
(Blank)
■ 001 - General Fund Requirements Resources Beginning Working Capital Budget to Actuals by Category
010 - Assnit-Clerk...
GACfUdIS *Budget *Pro)edian
020 - Code Abate...
030 - Community —
040 - Court Techn...
050 - Economic D...
060 - General Co...
070 Co
09090 - ProjecttDev.ev.. $25.5M f$50.1 M f$1.5M
..
120- Law Library so ou iszvr< -, tsi�*t =.ces� Sts Yes
0
130 - Park Acryuisi... L16.2 Io 96.3% 100.0%
132 - Park Develo... P_ crpcl r..,,,a�.>C,,a Csp*!
., -..1
Monthly GL Pen- Monthly Expenditures 63.6% projected Ending Working Capital Approved ETE
<;r,{ % of last vear budoet
0
CM 121.06
0 last Year Actuals • Current Year Actuals S1G7M VAC.AN7
•Budget 6.2?5
Monthly Revenues 94.4% 0Prejemon
$14.7M s-01;Ri % of last vear budoet
<' SOM sirM S>Ot,.l FILLED
_ _ �.� ®mom _..J• __._._. _.�
(Blank) s o 12 9381,
•Last Year Actuals •.'uncut fear Actuals
All Major Funds
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 February 28, 2025.
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
29,63:
30.00
Unfilled
`.6,64
6.64
6.64
6.64
: 5.64
5.64
5.64
5.26
17.27%
Clerk
Filled
10.48
9.48
8.48
8.48
8.48
8,48
9.48`
9,48
Unfilled
1.00
100
2.00
2.00
2.00
1.00'
1.00
13.12%
SOPTA
Filled
0.52
O.S2
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
58.55.'
S9.05
Unfilled
`' 3.40
2.40
2.60
1.40
1.75
1.75
1.75.
1.25
3,36%
Tax
Filled
:.6.50
:. 6.50
6.50
6.50
I. 6.50
6.50
6.50
6.50
Unfilled
-
-
-
0.00%
Veterans'
Filled
' 4.00
5,00
5.00
5.00
5.00
5.00
5.00.
5.00
Unfilled
1.00
-
-
2.50%
Property Mgmt
Filled
` 3.00
3.00
'. 3.00
3.00
3,00
3,00
3.00
3.00
Unfilled
-
-
-
-
-
0.00%
GF ARPA
Filled
Unfilled
-
0.00%
Total General Fund
Filled
110.83
'111,83
110.83
111.03
r111.68
111.68
112.68
113,55. - - -
Unfilled
11.04
'.10,04
11.24
`. 10.04
9.39
9.39
8,39.
7.51 - -
7.93%
Justice Court
Filled
< 4.60
4.60
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
43.00
43.00
Unfilled
6.00
5.00
7.00
4.00
4.00
4.00
6.00
6.00
10.71%
Sheriff
Filled
225,75
228.50
230.50
229.50
- 230.50
227.50
230.50
232.50
Unfilled
45.25
42.50
40.50
41.50
40.50
43.50
40.50
38.50
15.35%
Houseless Effort
Filled
-
-
-
-
-
-
-
-
Unfilled
1.00
1.00
1.00
1.00
1.00
1.00
-
-
100.00%
Health Srvcs ;
Filled
-.384.93
:: 379.53
-.381.83
376.03
-- 381.43
: ` 384.23
388,43.
386.78
Unfilled
' 35.38
40.78
' 39,48
45.28
40.88
40.08
35,88
38.53
9.36%
CDD
Filled
46.00
49.00
48.00
49.00
49.00
50.00
50.00
49.00
Unfilled
5.00
2.00
3.00
2.00
2.00
2.00
2.00
3.00
5.11%
Road
Filled
'59.00
''.59.00
' 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
2.00
2.00
''3.28%
Adult P&P
Filled
31.63
34.63
34.63
34.63
34.63
34.63
34.63
32.63
Unfilled
8.13
5.13
5.13
5.13
5.13
5.13
5.13
7.13
14.47%
Solid Waste "
Filled
39.00
= 38.00
39,00
40.00
40,00
`' 40.00
38.00
41.00
Unfilled
5.00
6.00
' 5.00
4.00
4.00
4.00
6.00
3.00
-10.51%
Victims Assistance
Filled
7.50
7.50
7.50
8.50
8.50
8.50
7.50
7.50
Unfilled
2.00
2.00
2.00
1.00
1.00
1.00
2.00
2.00
17.11%
GIS Dedicated
Filled
- ` 2.00
: 2.00
2.00
2.00
2.00
2.00
1.00
1.00
Unfilled
-
-
-
-
1.00
1.00
12.50%
Fair & Expo
Filled
13.50
13.50
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
4.00
4.00
22.86%
Natural Resource
'Filled
2.00
2.00
2.00
2.00
2.00
2.00
3.00
3.00
Unfilled
1.00
1.00
1.00
1.00
1.00
1.00
-
-
25.00%
ISF - Facilities
Filled
24.75
24.75
25.75
25.75
- 25.75
26.75
26.75
26.75
Unfilled
3.00
3.00
2.00
2.00
2.00
1.00
1.00
1.00
6.76%
ISF -Admin
Filled
9.75
9.75 -
9.75
9.75
9.75
9.75
8.75
8.75
Unfilled
-
-
-
-
-
-
0.50
0.50
1.30%
ISF - BOCC
Filled
3.00
3.00
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
14.00
14.00
Unfilled
2.00
1.00
1.00
1.00
2.00
2.00
-
-
8.04%
ISF - Legal
Filled
7.00
7.00
7.00
7.00
7.00
7.00
7.00
7.00
Unfilled
-
-
-
-
-
-
-
-
0.00%
ISF - Hit
Filled
9.80
9.80
9.00
10.00
: 9.00
8.00
8.00
&00
Unfilled
1.20
1.20
2.00
1.00
2.00
3.00
3.00
3.00
18.64%
ISF - IT
Filled
18.00
18.00
18.00
18.00
18.00
18.00
19.00
18.00
Unfilled
2.00
2.00
2.00
2.00
2.00
2.00
1.00
2.00
9.38%
ISF - Risk -
'Filled
' ' 3.25
3.25
3.25
3,25
3.25
2.25
3.25
' 3.25
Unfilled
-
-
-
-
1.00
_
_
3.85%
911
Filled
56.15
56.15
57.53
57.00
57.00
58.00
58.00
60.00
Unfilled
4.85
4.85
3,48
4.00
4.00
3.00
3.00
1.00
5.77%
Total.,
Filled
1,113.43
1,118.78
1,121,65
1,121.53
1,126.58
1,127.38
1,133.58 1,135.80
- - - -
Unfilled
138.84
133.49
131.81
130.94
126.89
129.09
121.39
120.16 - - - -
Total
1,252.26
1,252.26
1,253.46
1,252.46
1,253.46
1,256.46
1,254.9 A 1,255.96
- - - -
%Unfilled
11.09%
10.66%
10.52%
10.45%
10.12%
10.27%
9.67._
9.57%
10.29%
A - 1.0 FTE increase in HS
PVT ES CO
Budget to Actuals -Total Personnel and Overtime Report
FY25 YTD February 28, 2025
Total Personnel costs
Actual
Projection
Budgeted
Personnel
Projected
(Over)/ Under
Fund
Personnel Costs
Costs
Personnel Costs
Budget
001 - General Fund
030 - Juvenile
160/170 - TRT
200 - ARPA
220 -justice Court
255 - Sheriffs Office
274 - Health Services
295 - CDD
325 - Road
355 - Adult P&P
465 - Road CIP
610 - Solid Waste
615 - Fair & Expo
616 - Annual County Fair
617 - Fair & Expo Capital Reserve
618 - RV Park
619 - RV Park Reserve
670 - Risk Management
675 - Health Benefits
705 - 911
999 - All Other Funds
Total
$ LU,y4L,bJ1 $
11,bJ%t)ZU 4
-125,7V4,440 3,
L,432f,L4�
7,517,894
4,266,927
6,655,696
862,198
234,588
155,993
242,106 Q
(7,518)
836,621
422,413
422,413
414,208
622,013
396,329
625,287 Q
(3,274)
50,136,178
30,730,681
47,144,636
2,991,542
58,826,382
36,051,814
57,221,286
1,605,096
8,005,434
4,867,586
7,576,176
429,258
9,556,843
5,865,780
9,235,965
320,878
6,387,456
3,616,897
5,541,673
845,783
5,739,145
3,225,074
5,274,668
464,477
2,039,023
1,053,738
1,611,256
427,767
229,798
157,889
240,589 Q
(10,791)
159,210
98,800
156,310
2,900
496,919
327,919
503,996 Q
(7,077)
10,237,093
6,110,761
9,618,628
618,465
18,606,752
10,743,508
18,542,148
64,604
$ 200,574,040 $
119,731,629 $
189,117,279 $
11,456,761
Overtime
Budgeted OT
Actual
OT
(Over)/
Under Budget
$ 69,100 $
18,161 $
50,939
100,000
77,839
22,161
-
28 ®
(281
2,869,000
1,583,987
1,285,013
107,726
109,630 Q
(1,904J
13,000
17,319 Q
(4,319
200,000
79,632
120,368
10,000
6,239
3,761
150,000
66,210
83,790
40,000
42,385 Q
(2,385
-
2,449 Q
(2,449
5,000
2,265
2,735
485,000
167,205
317,795
50,600
19,879
30,721
$ 4,099,426 $
2,193,229 $
1,906,197
`�v'(ES C-%
budget to Actuals - � ounty ide Summar�
All Departments
FY25 YTD February 28, 2025 (unauditad;
RESOURCES
001 -General Fund
030 - Juvenile
160/170 - TRT
200 - ARPA
220 - Justice Court
255 - Sheriffs Office
274 - Health Services
295 - CDD
325 - Road
355 - Adult P&P
465 - Road CIP
610 - Solid Waste
615 - Fair & Expo
616 - Annual County Fair
617 - Fair & Expo Capital
618 - RV Park
619 - RV Park Reserve
670 - Risk Management
675 - Health Benefits
705 - 911
999 - Other
TOTAL RESOURCES
66.7%
Year Complete
1 FiycaB YFar 2024
Fiscal Year 2025
Budget
Actuals
%
Budget
Actuals
%
Projection
%
44,408,216
45,560,565
103% E
46,924,590
44,691,688
95% E
47,979,848
102%
1,014,168
1,042,664
103% i
926,504
520,815
56% i
952,194
103%
12,751,790
12,485,782
98% E
12,168,000
9,753,948
80% E
12,452,298
102%
14,458,597
4,060,299
28%
8,644,978
5,537,822
64%
5,857,941
68%
525,540
529,969
101%
506,200
333,028
66%
506,900
100%
58,558,288
60,325,051
103%
64,030,262
60,414,994
94%
63,292,089
99%
60,343,687
61,045,659
101%
68,788,080
47,063,940
68%
66,072,375
96%
10,460,840
8,523,648
81% E
9,401,238
6,153,855
65%
9,325,602
99%
26,673,711
27,151,594
102% i
27,479,906
18,909,898
69% i
27,581,250
100% E
5,535,606
5,818,189
105% E
6,323,657
5,303,246
84% i
6,590,552
104% E
2,179,426
2,951,833
135%
1,357,339
1,264,534
93%
1,451,715
107%
15,995,411
17,733,226
111%
19,769,001
12,901,575
65%
19,773,101
100%
2,343,500
2,843,093
121%
3,206,000
1,624,373
51%
2,646,200
83%
2,324,117
2,460,606
106%
2,350,667
2,643,078
112% '
2,652,521
113%
64,800
225,047
347%
88,000
181,093
206%
224,612
255%
530,800
534,892
101% 1
489,000
306,623
63% E
497,200
102%
34,300
45,518
133% i
45,000
38,807
86% i
58,200
129% E
3,714,303
3,841,634
103% E
3,398,791
2,502,775
74% i1
3,619,477
106% E
30,654,045
31,873,028
104%
42,854,789
26,925,452
63% i
43,361,039
101%
14,VJ4,JLJ
A I A05 A0�ii
1�+,'iV.7, IV7
1103
IVJ/O
A A T73 AAA
IY,/JJ,.7VV
A .f/1.f GAn
I') f.V4,JVL
^no/
DV /0
7 215
A A 023,21
IY,VL3,L IJ
4010/
IV 1 /0
81,793,214
71,303,509
87%
66,998,812
35,265,827
53%
70,609,141
105%
388,398,682 374,760,913 96% 400,484,714 295,629,873 74%
400,327,469 100%
`,�uT ES C-0G
2� Budget to Actuals - Countywide Summary
All Departments
FY25 YTD February 28, 2025 (unaudited)
Fl%cal Year 2024
Fiscal Year 2025
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
001 -General Fund
25,420,807
23,850,628
94%
33,071,291
17,590,275
53%
030 - Juvenile
8,481,279
7,884,757
93%
9,381,846
5,342,532
57%
160/170 - TRT
6,902,223
6,827,243
99% i
5,736,054
4,741,656
83% i
200 - ARPA
9,837,656
3,762,562
38%
4,321,775
761,306
18% i
220 - Justice Court
828,370
816,713
99%
819,797
542,878
66%
255 -Sheriff's Office
65,641,097
59,140,333
90%
66,610,275
39,302,477
59%
274 - Health Services
72,307,648
67,056,125
93%
84,057,460
47,923,280
57%
295 - CDD
10,269,561
8,898,411
87%
9,991,245
6,050,469
61%
325 - Road
17,124,761
15,805,727
92%
19,549,812
10,765,994
55%
355 - Adult P&P
7,576,032
7,028,249
93%
8,371,685
4,766,054
57%
465 - Road CIP
24,142,169
23,124,456
96%
16,323,504
3,442,010
21% i
610 - Solid Waste
14,404,534
13,823,996
96%
17,321,744
8,407,600
49%
615 - Fair & Expo
3,734,327
3,867,176
104%
4,838,162
2,355,526
49%
616 - Annual County Fair
2,582,856
2,438,099
94%
2,671,901
2,498,417
94%
617 - Fair & Expo Capital
1,090,000
465,928
43%
1,260,000
138,678
11%
618 - RV Park
617,131
517,201
84%
726,864
414,053
57%
619 - RV Park Reserve
174,000
45,252
26%
170,000
-
0%
670 - Risk Management
4,744,447
4,502,990
95%
5,599,742
3,215,672
57%
675 - Health Benefits
35,687,213
34,121,294
96%
38,819,094
20,619,906
53%
705 - 911
15,113,760
13,427,592
89% '.
17,254,619
9,845,325
57%
A
va'.30I,oLY
V4,nVJ,AL�
V9/0
AnA9OC,OAC
Iw4oVVMJJ/
7�,CAA,It5C
VYY4
RCO/999-Other
JV/0
TOTAL REQUIREMENTS
420,011,695
361,670,659
86%
451,283,715
226,368,365
50%
66.7%
Year Complete
Projection %
28,790,053 87%
8,426,182 90% i
5,806,793 101%
1,740,937 40% i
823,071 100%
63,465,769 95%
77,100,924 92%
9,508,850 95%
18,422,230 94%
7,427,173 89% E
10,826,539 66%
16,494,905 95%
3,944,956 82%
2,668,646 100%
1,260,000 100%
682,910 94% E
170,000 100%
5,126,564 92%
38,819,094 100%
16,636,154 96%
AJJA 642,Cfl NCO/_
,V.20 95/V
417,784,371 93%
��V"C ES CMG
oy 2� Budget to Actuals - Countywide Summary
All Departments 66.7%
FY25 YTD February 28, 2025 (unaudited) Year Complete
Fiscal Year 2024
'
Fiscal Year 2025
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
001 -General Fund
(20,963,314)
(20,201,737)
96%
(14,682,525)
(2,470,651)
17%
(13,437,040)
92%
030 - Juvenile
6,678,013
6,678,013
100%
8,068,153
5,378,769
67%
8,068,153
100%
160/170 -TRT
(8,575,254)
(7,022,091)
82%
(8,431,946)
(5,371,131)
64%
(8,466,380)
100%
200 - ARPA
(5,022,145)
(400,000)
8%
(4,622,145)
(4,415,944)
96% i
(4,415,944)
96%
220 - Justice Court
364,688
286,744
79%
380,521
253,681
67%
380,521
100%
255 - Sheriffs Office
3,377,587
3,380,929
100%
3,399,187
2,341,941
69%
3,399,187
100%
274 - Health Services
8,026,456
5,947,879
74%
10,671,364
(390,810)
-4% ':
8,820,086
83%
295 - CDD
466,530
(195,589)
-42% i
909,332
127,285
14%
497,830
55%
325 - Road
(12,700,000)
(12,700,000)
100%
(10,720,695)
(6,405,029)
60%
(10,720,695)
100%
355 - Adult P&P
510,950
525,950
103%
626,964
417,976
67% i
626,964
100%
465 - Road CIP
12,500,000
12,500,000
100%
10,631,333
4,315,667
41%
9,086,662
85%
610 - Solid Waste
(1,703,962)
(2,613,962)
153%
(4,564,141)
(2,284,427)
50%
(4,564,141)
100%
615 - Fair & Expo
875,681
1,008,090
115%
1,179,123
786,082
67% `:
1,203,227
102%
616 - Annual County Fair
(34,503)
(34,503)
100%
(121,900)
(81,267)
67%
(121,900)
100%
617 - Fair & Expo Capital
824,187
662,984
80%
592,396
444,931
75%
602,726
102%
618 - RV Park
128,436
128,436
100% ':
57,858
38,572
67%
57,858
100%
619 - RV Park Reserve
51,564
51,564
100%
122,142
81,428
67%
122,142
100%
670 - Risk Management
(503,459)
(493,787)
98%
(4,500)
(3,000)
67%
(4,500)
100%
705 - 911
-
-
-
-
-
999 - Other
15,698,545
12,491,080
80%
6,509,479
7,235,928
70%
8,865,244
86%
TOTAL TRANSFERS
-
(0)
-
0
0
(0)
0%
E 5 CMG
oy �{ Budget to Actuals d Countywide Summary
All Departments
FY25 YTD February 28, 2025 (unaudited)
' Fiscal Year 2024 1 Fiscal Year 2025
ENDING FUND BALANCE Budget Actuals % Budget Actuals
001 - General Fund
11,850,095
15,492,530
131%
14,663,304
40,123,292
030 -Juvenile
710,902
1,364,608
192%
977,419
1,921,660
160/170 - TRT
1,801,675
3,163,809
176%
1,163,809
2,804,971
200 - ARPA
-
298,942
999% i
-
659,512
220 - Justice Court
61,858
(0)
0%
66,924
43,831
255 -Sheriff's Office
7,295,992
15,566,861
213%
16,386,036
39,021,319
274 - Health Services
7,480,011
12,456,527
167%
7,858,511
11,206,376
295 - CDD
1,975,730
752,366
38%
1,071,691
983,036
325 - Road
2,370,201
5,997,546
253%
3,206,945
7,736,422
355 - Adult P&P
1,470,524
2,326,824
158%
905,760
3,281,992
465 - Road CIP
9,549,637
15,675,284
164%
11,340,452
17,813,475
610 - Solid Waste
2,303,300
4,038,781
175%
1,921,897
6,248,329
615 - Fair & Expo
32,617
531,770
999%
78,731
586,699
616 - Annual County Fair
228,205
509,451
223%
66,317
572,845
617 - Fair & Expo Capital
2,391,825
3,179,332
133%
2,599,728
3,666,677
618 - RV Park
135,220
312,766
231%
132,760
243,908
619 - RV Park Reserve
1,284,317
1,521,389
118%
1,518,531
1,641,624
670 - Risk Management
6,466,397
8,168,164
126%
5,962,713
7,452,266
675 - Health Benefits
1,074,575
3,859,732
359%
7,895,427
10,165,278
705 - 911
12,122,906
14,371,465
119%
11,850,746
17,818,642
999 -Other
„AYA, VGw0
128,2«48 ,177
122%,
101,2«27 ,972
3',983 ,7
TOTAL FUND BALANCE
175,574,090
237,836,324
135%
190,895,673
306,975,867
66.7%
Year Complete
Projection %
21,245,284 145%
1,958,773 200%
1,342,934 115%
0 999%
64,350 96%
18,792,368 115%
10,248,065 130%
1,068,248 100%
4,435,871 138%
2,117,167 234%
15,387,122 136%
2,753,496 143%
436,241 554%
371,426 560%
2,746,670 106%
184,914 139%
1,531,731 101%
6,656,577 112%
8,401,677 106%
12,558,526 106%
100,275,669 GOO/
212,577,110 111%
`�VIES C,0 Budget to Actuals Report
2< General Fund - Fund 001 66.7%
FY25 YTD February 28, 2025 (unaudited)
Year Complete
Fiscal Year 2024 Fiscal Year 2025
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
PVAB
Property Taxes - Current
Property Taxes - Prior
Other General Revenues
Assessor
Clerk
District Attorney
Tax Office
Veterans
Property Management
Non -Departmental
TOTAL RESOURCES
10,200 10,800 106%
37,400,000 38,160,244 102%
318,000 422,862 133%
3,480,844 3,846,799 111%
775,350 815,379 105%
1,259,595 1,269,890 101
552,048 470,285 85%
136,000 147,228 108%
261,179 194,448 74%
215,000 215,000 100%
- 7,630
44,408,216 45,560,565 103%
11,000
5,998
55%
39,604,000
38,437,693
97%
328,000
349,755
107%
3,778,175
3,223,702
85%
849,000
454,947
54% f
1,426,160
901,132
63%
427,077
585,643
137
146,200
91,419
63% i
284,978
102,874
36%
70,000
47,167
67%
-
491,359
46,924,590 44,691,688 95%
11,000
100%
39,392,000
99%
(212,000) A
354,891
108%
26,891
4,320,875
114%
542,700
849,000
100
1,426,160
100%
587,894
138%
160,817
146,200
100%
284,978
100%
B
70,000
100%
536,850
536,850 C
47,979,848
102 %
1,055,258
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
PVAB
Assessor
Clerk
District Attorney
Medical Examiner
Tax Office
Veterans
Property Management
Non -Departmental
TOTAL REQUIREMENTS
TRANSFERS
97,522 79,788 82%
6,189,597 5,587,737 90%
2,351,515 2,087,269 89%
11,636,672 11,237,086 97%
461,224 391,213 85%
940,770 871,901 93%
934,283 872,565 93%
539,558 510,327 95%
2,269,666 2,212,743 97%
25,420,807 23,850,628 94%
93,993
59,162
63%
95,274
101%
6,709,361
3,795,335
57 % ':
5,873,536
88%
2,719,443
1,603,942
59% i
2,584,415
95%
13,369,290
7,846,730
59%
12,809,911
96%
466,854
213,653
46%
466,854
100%
1,041,642
699,953
67%
1,053,400
101
1,093,340
607,155
56%
1,026,177
94%
584,094
369,920
63%
591,211
101
6,993,274
2,394,424
34 %
4,289,275
61%
33,071,291
17,590,275
53%
28,790,053
87%
Budget Actuals % Budget Actuals %
(1,281)
835,825
135,028
559,379
(11,758)
67,163
(7,117)
2,703,999
4,281,238
Projection % $ Variance
F
D
E
G
H
I
J
Transfers In
103,790
103,790
100%
5,121,854
5,446,843
106%
5,512,740
108%
390,886:
Transfers Out
(21,067,104)
(20,305,527)
96%
(19,804,379)
(7,917,494)
40%
(18,949,780)
96%
854,599 L
TOTAL TRANSFERS
(20,963,314)
(20,201,737)
96%
(14,682,525)
(2,470,651)
17%
(13,437,040)
92%
1,245,485:
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% i 15,492,530 100% (0
Resources over Requirements
18,987,409 21,709,937 13,853,299 27,101,414 19,189,795 5,336,491
Net Transfers - In (Out) (20,963,314) (20,201,737) (14,682,525) (2,470,651) (13,437,040) 1,245,481
TOTAL FUND BALANCE $ 11,850,095 $ 15,492,530 131% [ $ 14,663,304 $ 40,123,292 274% $ 21,245,284 145% $6,581,980
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 Out of the total ending fund balance, $1,155,715 are restricted Opioid Settlement Funds, $2,085,733 are recategorized ARPA funds (of which $1,340,608 is
unallocated) and $500K is Emergency Reserves.
`�uTES C-0 Budget to Actuals Report
2� Juvenile - Fund 030 66.7%
FY25 YTD February 28, 2025 (unaudited)
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
242,567
51%
477,421
100%
ODE Juvenile Crime Prev
106,829
94,748
89%
112,772
46,635
41%
112,772
100% i
Leases
90,228
93,840
104% i
97,500
65,062
67%
97,500
100%
Inmate/Prisoner Housing
75,000
105,120
140% '
65,000
68,760
106%
85,000
131%
20,000 A
DOC Unif Crime Fee/HB2712
52,000
53,359
103%
52,000
-
0%
35,000
67%
(17,000) B
Interest on Investments
37,500
54,078
144% '
49,000
53,249
109% '
79,900
163% '
30,900
Expungements
40,000
53,599
134%
40,000
25,047
63%
40,000
100%
OJD Court Fac/Sec SB 1065
15,000
11,384
76%
12,000
9,711
81%
12,000
100%
Food Subsidy
10,000
12,812
128%
10,000
5,790
58%
5,790
58%
(4,210) C
Miscellaneous
16,500
19,289
117%
6,811
3,993
59%
6,811
100%
Contract Payments
5,000
3,675
74%
4,000
-
0%
-
0%
(4,000) D
Gen Fund -Crime Prevention
89,500
89,500
100%
-
TOTAL RESOURCES
1,014,168
1,042,664
103%
926,504
520,815
56% i
952,194
103%
25,690i
REQUIREMENTS Budget
g
Actuals
%
Budget
g
Actuals
%
Projection
I
$Variance
Personnel Services 6,852,966
6,402,707
93%
7,517,894
4,266,927
57%
6,655,696
89%
862,198 E
Materials and Services 1,599,048
1,452,785
91%
1,863,952
1,075,605
58%
1,770,486
95%
93,466 F
Capital Outlay 29,265
29,265
100%
-
-
TOTAL REQUIREMENTS 8,481,279
7,884,757
93% i
9,381,846
5,342,532
57%
8,426,182
90%
i 955,664
TRANSFERS Budget
g
Actuals
%
Budget
g
Actuals
%
Projection
/
$Variance
Transfers In -General Funds 6,798,630
6,798,630
100%
8,143,712
5,429,141
67%
8,143,712
100%
Transfers Out (45,000)
(45,000)
100%
-
Transfers Out-Veh Reserve (75,617)
(75,617)
100%
(75,559)
(50,373)
67%
(75,559)
100%
TOTAL TRANSFERS 6,678,013
6,678,013
100%
8,068,153
5,378,769
67%
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)
(4,821,717)
(7,473,988)
981,354
Net Transfers - In (Out) 6,678,013
6,678,013
8,068,153
5,378,769
8,068,153
TOTAL FUND BALANCE $ 710,902
$981,354
$ 1,958,773
200%
$ 1,364,608
192%
$ 977,419
$ 1,921,660
197%
A Higher utlization of our facility by other Counties.
B DOC reporting lower collection rate than originally
anticipated.
C No longer part of school lunch program. Adminstrative burden outweighted
revenue received.
D No longer offering Adult Work Crew so unable to take on contracted work crew projects.
E Projected Personnel savings based on FY24/FY25 average vacancy rate of 8.8%
F Materials and services projections based on current
spending trends.
ES COG2a Budget to Actuals Report
< TRH' a Fund 160/170 66.7%
FY25 YTD February 28, 2025 (unaudited)
Year Complete
Fisc&? Year 2iS e ar Fiscal Year 2025
RESOURCES Budget Actuals % Budget Actuals `i° Projection % $ Variance
Room Taxes
12,630,000 12,372,463
98%
12,100,000 9,681,295
80% 1
12,342,000
102%
242,000 A
Interest on Investments
121,790 112,678
93%
68,000 72,244
106% 1
109,798
161%
41,798
Miscellaneous
641
409
500
500
TOTAL RESOURCES
12,751,790 12,485,782
98%
12,168,000 9,753,948
80%
12,452,298
102%
284,298:
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
COVA
3,378,641
3,307,981
98%
3,236,105
2,409,759
74%
3,301,914
102%
(65,809) 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
167,489
63%
278,268
105%
s (12,680)
Interfund Charges
213,587
213,587
100%
186,611
124,407
67%
186,611
100%
Software
47,600
45,120
95%
47,750
40,000
84%
40,000
84%
7,750
TOTAL REQUIREMENTS
6,902,223
6,827,243
99% i
5,736,054
4,741,656
83%
5,806,793
101%
(70,739):
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfer Out - RV Park
(20,000)
(20,000)
100% ;
(20,000)
(13,333)
67%
(20,000)
100%
Transfer Out - Annual Fair
(75,000)
(75,000)
100% ;
(75,000)
(50,000)
67%
(75,000)
100%
Transfer Out _ rnn
_
rinn nnm
rfifi.fifin
670i
(1nn.nnni
1nn°i
Transfer Out - Health
(368,417)
(368,417)
100% :
(276,572)
(184,381)
67%
(276,572)
100%
Transfer Out - Justice Court
(364,688)
(286,744)
79%
(380,521)
(253,681)
67% i
(380,521)
100%
Transfer Out - F&E Reserve
(462,119)
(453,481)
98% ':
(442,396)
(294,931)
67%
(452,726)
102%
(10,330): D
Transfer Out -General County
(723,720)
(723,720)
100%
(921,670)
(614,447)
67%
(921,670)
100%
Reserve
Transfer Out - F&E
(1,009,023)
(988,867)
98%
(963,000)
(642,000)
67%
(987,104)
103%
1 (24,104):
Transfer Out - Courthouse Debt
(1,900,500)
(454,075)
24%
(1,501,000)
(750,500)
50%
(1,501,000)
100%
Service
Transfer Out - Sheriff
(3,651,787)
(3,651,787)
100% ;
(3,751,787)
(2,501,191)
67%
(3,751,787)
100%
TOTAL TRANSFERS
(8,575,254)
(7,022,091)
82% :
(8,431,946)
(5,371,131)
64% :
(8,466,380)
100%
(34,434);
FUND BALANCE
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Beginning Fund Balance
4,527,362
4,527,362
100% 1
3,163,809
3,163,809
100%
3,163,809
100%
0€
Resources over Requirements
5,849,567
5,658,538
6,431,946
5,012,292
6,645,505
213,559:
Net Transfers - In (Out)
(8,575,254)
(7,022,091)
(8,431,946)
(5,371,131)
(8,466,380)
(34,434):
TOTAL FUND BALANCE
: $179,125E
$ 1,342,934
115%
$ 1,801,675
$ 3,163,809
176%
$ 1,163,809
$ 2,804,971
241%
A Room tax revenue up 1 % from FY24, up 3.2% compared
to FY25 budget
g 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 Remaining funds will be reserved in the TRT fund
to cover one year's worth of debt service
of $1.5 million.
ESC0G Budget to Actuals Report
�< ARPA - Fund 200 66.7%
FY25 YTD February 28, 2025 (unaudited)
Year Complete
Fiscal Year 2024 Fiscal Year 2025
RESOURCES Budget Actuals % Budget Actuals % Projection g g , $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% 1
5,674,549 146%
1,785,716E
Recovery Funds
Interest on Investments
319,460
297,738 93%
134,000
183,392 137%
183,392 137%
49,392:
TOTAL RESOURCES
14,458,597
4,060,299 28%
8,644,978
5,537,822 64%
5,857,941 68%
(2,787,037):
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Services to Disproportionately
6,538,263
2,172,887
33%
1,956,342
671,392
34%
1,007,281
51%
949,061 E
Impacted Communities
Administrative
1,719,694
142,552
8%
1,010,306
46,860
5%
46,860
5%
963,446i
Infrastructure
766,410
896,225
117%
916,000
(169,678)
-19%
474,064
52%
441,936
Public Health
560,926
400,898
71%
415,127
212,732
51% 's
212,732
51%
202,395
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
761,306
18%
1,740,937
40%
2,580,838:
TRANSFERS Budget Actuals % Budget Actuals % Projection g g j $Variance
Transfers Out - Capital Reserve (5,022,145) (400,000) 8%
Fund
Transfers Out -Campus (703,033) (134,162) 19% (134,162) 19% 568,871 A
Improvement
Transfers Out - General Fund - (3,919,112) (4,281,782) 109% (4,281,782) 109% : (362,670)� B
TOTAL TRANSFERS (5,022,145)
(400,000) 8% s
(4,622,145)
(4,415,944) 96%
(4,415,944) 96% 206,201€
FUND BALANCE Budget
Actuals %
Budget
Actuals %
Projection % $ Variance
Beginning Fund Balance 401,204
401,204 100% 1
298,942
298,942 100%
298,942 100% (0):
Resources over Requirements
4,620,941
297,738
4,323,203
4,776,515
4,117,003 (206,200):
Net Transfers - In (Out) (5,022,145)
(400,000)
(4,622,145)
(4,415,944)
(4,415,944) 206,201 E
TOTAL FUND BALANCE
$ 298,942 999% `:
-
$ 659,512 999% `:
$ 0 999% ' : $0:
A $134,162 in interest earned on LACTF funds transferred to the Courthouse. It is anticipated
that $4,622,145 in LACTF
funds will be transferred to the
Courthouse project in FY26, not FY25.
B $3,933,611 recategorized as revenue replacement and transferred to the General Fund; $348,171 in interest earnings
transferred to the General Fund
ES C-0 Budget to Actuals Report
Ju.stice Court - Fund 220
FY25 YTD February 28, 2025 (unaudited)
66.7%
Year Complete
Fiscal Year 2024
Fiscal Year 2025
RESOURCES
Budget Actuals
%
Budget
Actuals
% Projection
% $ Variance
Court Fines & Fees
525,000 528,051
101% i
504,200
331,592
66% 504,200
100%
Interest on Investments
540 1,917
355% 1
2,000
1,437
72% 2,700
135% 700
TOTAL RESOURCES
525,540 529,969
101%
506,200
333,028
66% 506,900
100% i 700
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
% $ Variance
Personnel Services
652,767
644,229
99% 1
622,013
396,329
64%
625,287
101% (3,274)
Materials and Services
175,603
172,484
98%
197,784
146,548
74%
197,784
100% A
TOTAL REQUIREMENTS
828,370
816,713
99%
819,797
542,878
66%
823,071
100% (3,274)
TRANSFERS
Transfers In - TRT
TOTAL TRANSFERS
Resources over Requirements
Net Transfers - In (Out)
TOTAL
Budget Actuals % Budget Actuals % Projection % $ Variance
364,688
286,744
79%
364,688
286,744
79%
(302,830)
364,688
(286,744)
286,744
$ 61,858
(so)
0%
380,521
253,681 67%
380,521 100%
380,521
253,681 67%
380,521 100%
(313,597)
(209,849)
(316,171) (2,574)
380,521
253,681
380,521
$ 43,831 65%
$ 66,924
$ 64,350 96% ($2,574)
A Violence Intervention ARPA project ($420,878) were transferred to the General Fund
ES C0G Budget to Actuals Report
oy 2< Sheriff's Office - Fund 255
FY25 YTD February 28, 2025 (unaudited)
66.7%
Year Complete
Fisea; l'ea; ;:<<' =i
ri:cal Yenr 2025
RESOURCES
Budget
Actuals
"/"
Budget
Actuals
%
Projection
%
$ Variance
LED #1 Property Tax Current
38,006,062
38,088,346
100%
40,066,974
38,333,532
96%
39,711,000
99%
(355,974) A
LED #2 Property Tax Current
15,189,654
15,221,876
100%
15,958,353
15,321,415
96%
15,847,000
99%
(111,353) B
Sheriff's Office Revenues
4,583,572
5,873,866
128%
7,034,935
5,683,391
81%
6,378,835
91%
(656,100): C
LED #1 Interest
264,000
515,925
195%
400,000
456,874
114%
658,700
165%
258,700E
LED #1 Property Tax Prior
330,000
333,126
101%
300,000
315,588
105%
315,588
105%
E 15,588
LED #2Interest
65,000
149,987
231% `
150,000
174,828
117%
251,600
168%
101,600E
LED #2 Property Tax Prior
120,000
141,925
118%
120,000
129,366
108% '
': 129,366
108%
9,366
TOTAL RESOURCES
58,558,288
60,325,051
103%
64,030,262
60,414,994
94%
63,292,089
99%
(738,173):
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Digital Forensics
1,221,145
1,286,784
105%
1,419,216
971,091
68% E
1,444,216
102%
(25,000)
Rickard Ranch
334,232
309,436
93%
610,205
243,356
40%
460,205
75%
150,000 D
Concealed Handgun Licenses
624,277
447,501
72% i
592,803
299,464
51%
542,803
92%
E 50,000E D
Sheriff's Services
5,771,949
5,296,307
92%
5,230,244
3,621,730
69%
5,480,244
105%
(250,000):
Civil/Special Units
1,019,021
1,066,063
105%
1,281,834
799,711
62%
1,281,834
100%
D
Automotive/Communications
4,574,918
4,050,982
89%
4,152,483
2,389,850
58% :
4,002,483
96%
: 150,000: D
Detective
4,773,538
4,175,876
87%
4,710,801
2,626,081
56%
4,260,801
90%
450,000E D
Patrol
16,270,641
14,471,496
89%
15,307,105
9,511,741
62% 1
15,007,105
98%
300,000€ D
Records
855,590
705,173
82%
875,606
486,106
56%
775,606
89%
100,000: D
Adult Jail
23,784,474
20,951,689
88% E
25,112,557
14,519,692
58% E
23,618,051
94%
E 1,494,506E D
Court Security
600,590
570,292
95%
649,844
316,617
49%
599,844
92%
50,000: D
Emergency Services
808,931
668,053
83%
888,223
522,793
59%
888,223
100%
Special Services
2,779,458
2,926,535
105% :
3,055,000
1,830,161
60%
2,830,000
93%°
: 225,000 D
Training
1,537,498
1,205,912
78%
1,765,299
757,688
43%
1,440,299
82%
E 325,000E D
Other Law Enforcement
634,835
908,232
143%
959,055
406,397
42% E
834,055
87%
125,000 D
Non - Departmental
50,000
100,000
200%
(0)
TOTAL REQUIREMENTS
65,641,097
59,140,333
90%
66,610,275
39,302,477
59% i
63,465,769
95%
3,144,506E
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfer In -TRT
3,651,787
3,651,787
100%
3,751,787
2,501,191
67% :
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
2,341,941
69%
3,399,187
100%
E
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%
Resources over Requirements
(7,082,809)
1,184,718
(2,580,013)
21,112,517
(173,680)
2,406,333E
Net Transfers - In (Out)
3,377,587
3,380,929
3,399,187
2,341,941
3,399,187
TOTAL FUND BALANCE
: $2,406,332
$ 18,792,368
115%
$ 7,295,992
$ 15,566,861
213%
$ 16,386,036
$ 39,021,319
238%
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 Some additional revenue for the Jail and Special
Service; reduction of Marijuana Grant revenue that will
not be used until FY26.
D Combination of projected personnel savings and reduced spending in M&S/Capital
`, V'lES CQG Budget to Actuals Report
oh 2< Health Services - Fund 274
FY25 YTD February 28, 2025 (unauditeu)
66.7%
Year Complete
Fiscal Year 2024
Fiscal Year 2025
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection
/
$Variance
State Grant
23,757,820
20,712,977
87%
28,230,604
18,651,559
66%
23,179,332
82%
(5,051,272):
OHP Capitation
16,494,114
17,439,562
106%
17,529,405
11,333,631
65%
17,002,060
97%
(527,345)
State Miscellaneous
5,793,079
5,029,687
87%
7,330,050
6,753,705
92%
9,538,597
130% :
2,208,547s
OHP Fee for Service
4,947,581
5,809,490
117%
4,788,744
3,269,302
68%
5,612,876
117%
824,132:
Local Grants
1,567,894
2,035,060
130%
2,763,131
1,506,325
55%
2,767,789
100%
4,658:
Environmental Health Fees
1,478,906
1,483,715
100%
1,637,892
1,497,752
91%
1,667,510
102%
29,618:
State - Medicaid/Medicare
1,034,491
1,149,710
111% :
1,587,117
707,420
45%
1,040,939
66%
(546,178):
Other
1,061,371
2,326,567
219%
1,293,235
746,059
58% €
767,289
59% i
(525,946):
Federal Grants
1,440,560
1,321,402
92%
987,369
254,682
26%
392,301
40%
(595,068)
Patient Fees
1,087,790
890,377
82%
761,626
505,903
66%
752,809
99%
(8,817):
Medicaid
431,000
1,201,524
279%
627,276
664,067
106% :
: 1,485,262
237% '
857,986:
Vital Records
315,000
336,256
107%
318,000
219,407
69%
341,706
107% :
23,706
Interest on Investments
262,007
737,122
281%
317,000
514,766
162% '
[ 772,100
244%
455,100
State - Medicare
209,500
300,513
143%
195,057
242,301
124%
376,091
193%
181,034
Liquor Revenue
177,574
188,547
106%
177,574
83,255
47%
177,574
100%
Interfund Contract- Gen Fund
127,000
0%
169,000
84,667
50%
169,000
100%
State Shared- Family Planning
158,000
83,152
53%
75,000
29,140
39% ':
29,140
39%
(45,860):
TOTAL RESOURCES
60,343,687
61,045,659
101% i
68,788,080
47,063,940
68% E
66,072,375
96%
(2,715,705):
REQUIREMENTS
Budget
g
Actuals
%
Budget
g
Actuals
%
Projection
j
$Variance
Administration Allocation
4,984
0
0%
-
-
Personnel Services
52,118,863
51,416,037
99%
58,826,382
36,051,814
61%
57,221,286
97%
1,605,096`:
Materials and Services
19,836,301
15,061,997
76% :
23,299,078
11,792,689
51%
18,795,460
81%
4,503,619:
Capital Outlay
347,500
578,091
166%
1,932,000
78,777
4% `:
1,084,178
56%
847,822:
TOTAL REQUIREMENTS
72,307,648
67,056,125
93%
84,057,460
47,923,280
57%
77,100,924
92%
E 6,956,537:
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfers In -General Fund
6,780,140
6,050$14
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%
2,348,869
55%
: (1,917,294):
Transfers In -Acute Care Service
-
626,000
625,142
100%
625,142
100%
(858):
Transfers In -TRT
368,417
368,417
100%
276,572
184,381
67%
276,572
100%
Transfers In -Video Lottery
-
-
250,000
250,000
100%
250,000
100%
Transfers In -Sheriffs Office
-
30,000
30,000
100%
30,000
100%
Transfers Out
(1,332,674)
(877,923)
66%
(1,996,086)
(1,480,333)
74%
(1,624,613)
81%
371,473:
TOTAL TRANSFERS
8,026,456
5,947,879
74%
10,671,364
(390,810)
-4%
8,820,086
83% :
(1,851,278):
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% 1
12,456,527 100%
0:
Resources over Requirements
(11,963,961)
(6,010,466) :
(15,269,380)
(859,341)
(11,028,549)
4,240,832:
Net Transfers - In (Out)
8,026,456
5,947,879
10,671,364
(390,810)
8,820,086
(1,851,278)
TOTAL FUND BALANCE
$ 7,480,011
$ 12,456,527 167%
$ 7,858,511
$ 11,206,376 143% :
: $ 10,248,065 130%
$2,389,554i
ES �-o" Budget to Actuals Report
2< Health Services - Admin - Fund 274
FY25 YTD February 28, 2025 (unaudited)
66.7%
Year Complete
Fiscal Year 2024
Fiscal Year 2025
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Other
9,000
167,850
999%
511,588
482,993
94% i
244,375
48%
(267,213) A
OHP Capitation
435,349
435,349
100%
474,674
306,170
65%
457,240
96%
(17,434):
Interest on Investments
262,007
737,122
281%
317,000
514,766
162% :'
772,100
244%
455,100
State Grant
160,000
148,958
93%
132,289
126,438
96%
131,621
99%
(668) A
TOTAL RESOURCES
866,356
1,489,279
172% :
1,435,551
1,430,367
100%
: 1,605,336
112%
169,785:
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Personnel Services
6,769,513
6,539,032
97% 's
7,890,669
4,845,057
61%
7,746,513
98%
144,156i B
Materials and Services
7,671,421
7,578,213
99%
8,977,091
5,757,983
64%
8,844,104
99%
132,987E
Capital Outlay
43,750
87,587
200% E
Administration Allocation
(12,633,378)
(12,633,396)
100% E
(15,251,333)
(7,612,502)
50%
(15,251,333)
100%
TOTAL REQUIREMENTS
1,851,306
1,571,436
85% E
1,616,427
2,990,539
185%
1,339,284
83%
277,143E
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers In- OHP Mental Health 81,250 81,250 100% -
Transfers Out (300,174) (315,174) 105% (377,446) (234,964) 62% (377,446) 100%
TOTAL TRANSFERS (218,924) (233,924) 107% (377,446) (234,964) 62% (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% E
3,470,762 100% 01
Resources over Requirements
(984,950)
(82,157)
(180,876)
(1,560,171)
266,053 446,928:
Net Transfers - In (Out)
(218,924)
(233,924)
(377,446)
(234,964)
(377,446)
TOTAL FUND BALANCE
$ 2,461,670
$ 3,470,762 141% :
$ 2,912,441
$ 1,675,627 58%
$ 3,359,369 115% : $446,928';
A Projection includes adjustment for
anticipated unearned revenue. Amounts will be finalized
at fiscal year-end.
B Personnel projections assume 3%
vacancy.
1�vTESC0G Budget to Actuals Report
Health services - Behavioral Health - Fund 274 66.7%
FY25 Yi D February 28, 2025 (unauditecl)
Year Complete
Fisr ar '(sar 2024, Fiscal Year 2025
RESOURCES Budget Actuals BU641-7: Actuals % Projection % $ Variance
State Grant
OHP Capitation
State Miscellaneous
OHP Fee for Service
Local Grants
Federal Grants
Medicaid
Patient Fees
State - Medicare
Liquor Revenue
Interfund Contract- Gen Fund
Other
TOTAL RESOURCES
17,967,689 14,679,278 82% 21,305,001 14,476,540 68%
I
16,058,765 16,886,706 105% 16,694,731 10,798,802 65%
1
4,924,368 4,427,643 90% 6,861,414 6,650,600 97%
I
4,927,331 5,777,316 117% , 4,764,259 3,247,907 68%
I
1,348,943 1,395,962 103% , 2,427,949 1,014,855 42%
1,285,560 1,186,400 92% 824,623 197,998 24%
I
431,000 1,201,524 279% = 627,276 664,067 106%
1 448,500
679,928
152% s
575,975
418,186
73%
1 209,500
300,513
143%
195,057
242,301
124%
1 177,574
188,547
106% ;
177,574
83,255
47%
127,000
-
0%
127,000
84,667
67%
631,245
688,382
109%
6,241
18,156
291%
48,537,475
47,412,198
98% ;
54,587,100
37,897,332
69%
15,810,195
74% (5,494,806); A
I i
16,192,318
!
97%
k
(502,413); B
! !
8,725,401
I
127% =
1
1,863,987� C
1
I 1
5,575,992
i
117% a
811,731
! I
2,188,360
@
90% _
I
(239,589);
E1 1 200,366
i
24% a
(624,257); D
I
1,485,262
I I
1
237% =
857,986, E
628,153
I
109% =
52,178aI
1 1
376,091
9 1
1
193%
1
181,034! F
177,574
� �
@
100%
1
!
127,000
1 !
I
100%
-
20,641
I
331% ,
14,400!1
51,507,353
94%
(3,079,747);
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Administration Allocation
9,546,200
9,546,201
100%
11,474,916
5,697,964
50%
Personnel Services 1
33,370,785
32,911,255
99%
37,998,825
23,055,926
61%
Materials and Services 1
9,740,566
5,397,546
55%
11,393,406
5,027,820
44%
Capital Outlay I
160,250
234,772
147%
1,932,000
78,777
4%
TOTAL REQUIREMENTS ;
52,817,801
48,089,773
91% ;
62,799,147
33,860,487
54% ;
TRANSFERS
Budget Actuals % Budget Actuals %
Transfers In-OHP Mental Health
1,809,358
5,856
0%
3,962,859
-
0% _
Transfers In -General Fund 1
2,231,439
1,501,613
67% 0
2,088,273
-
0%
Transfers In- Acute Care Service
-
-
1
626,000
625,142
100%
Transfers In- Sheriff's Office 1
-
-
1
30,000
30,000
100%
Transfers Out 1
(481,000)
(562,749)
117%
(445,000)
(80,309)
18% o
TOTAL TRANSFERS
3,559,797
944,720
27%
6,262,132
574,833
9% ;
Projection
%
$ Variance
11,474,916
�
100%
-
�
36,896,428
I
97%
1,102,397: G
1
7,283,819
i
64%
4,109,587!1 H
I
1,084,178
i
56%
6
847,822:1
56,739,341
90% ;
6,059,806:
Projection % $ Variance
2,045,565 52% (1,917,294).
I 1 1
f
1,783,674 85% _ (304,599):J ! !
625,142 100% 3 (858),
30,000 100%
9 ! I
(80,309) 18% 364,691
4,404,072 70% (1,858,060);
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Projection
% $ Variance
Beginning Fund Balance
31989,589
4,679,830 117%
4,946,976
4,946,976 100%
4,946,976
100% 0.
Resources over Requirements
(4,280,326)
(677,575)
(8,212,047)
4,036,845
(5,231,988)
2,980,059-
Net Transfers - In (Out)
3,559,797
944,720
6,262,132
574,833
4,404,072
(1,858,060)
I
I
I I
I I
TOTAL FUND BALANCE
$ 3,269,060
$ 4,946,976 151% ;
$ 2,997,062
$ 9,558,654 319% ;
$ 4,119,060
137% ; $1,121,999:
A Projections include $401 K one-time funds through HB5204 for Jail Diversion and $2M budgeted that is now in State Miscellaneous
B OHP enrollment tracking lower than budgeted.
C $2M originally budgeted to be received in State Grant line for Secure Residential Treatment Facility.
D 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.
E Includes revenue for retroactive rate increase for Open Card members.
F Medicare tracking higher than budgeted.
G Personnel projections assume 6% vacancy. Includes continuation of paid internship program, which began in January 2024 and was not originally
budgeted.
H $3.6M budgeted for BH Housing in Grants. Of that, approximately $900K projected for expenditure in FY25 purchasing under "capital outlay' for the
purchase of a building to expand adult foster home capacity in the county. A decision on this item will be brought to the Commissioners during a
future Executive Session.
I Original budget included tenant improvement costs for expansion at a new site in La Pine, which will not occur in FY25. Projected expenses
primarily related to purchase and renovation of an Adult Foster Home with HB 5202 funds.
J Reduction in County General Fund related to no longer needing local match contribution of SAMHSA System of Care Grant, which ended August
2024.
`'�uTES CoG Budget to Actuals Deport
2< Health Services - Public Health - Fund 274
FY25 YTD February 28, 2025 (unaudited)
RESOURCES
State Grant
Environmental Health Fees
State - Medicaid/Medicare
Other
State Miscellaneous
OHP Capitation
Local Grants
Vital Records
Patient Fees
Federal Grants
State Shared- Family Planning
Interfund Contract- Gen Fund
OHP Fee for Service
TOTAL RESOURCES
66.7%
Year Complete
Fiscal Y;
,r 2024
Fiscal Year 2025
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
5,630,131
5,884,742
105%
6,793,314
4,048,582
60% i
7,237,516
107%
444,202: A
1,478,906
1,483,715
100% i
1,637,892
1,497,752
91% i
1,667,510
102%
': 29,618; B
1,034,491
1,149,710
111%
1,587,117
707,420
45% i
1,040,939
66%
`: (546,178);: C
421,126
1,470,335
349%
775,406
244,910
32%
502,273
65%
(273,133) D
868,711
602,044
69% i
468,636
103,105
22%
813,196
174%
i 344,560 E
117,506
360,000
228,658
64% i
352,502
98%
(7,498);
218,951
639,098
292%
335,182
491,470
147%
579,429
173%
244,247; F
315,000
336,256
107% i
318,000
219,407
69% i
341,706
107%
': 23,706:
639,290
210,450
33%
185,651
87,716
47%
124,656
67%
(60,995):
155,000
135,003
87% (
162,746
56,685
35%
191,935
118%
29,189;
158,000
83,152
53%
75,000
29,140
39% i
29,140
39%
i (45,860) G
42,000
0%
42,000
100%
20,250
32,173
159% [
24,485
21,395
87%
36,884
151%
12,399;
10,939,856
12,144,182
111%
12,765,429
7,736,241
61%
_ 12,959,686
102%
194,257
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Administration Allocation
3,092,162
3,087,195
100%
3,776,417
1,914,537
51% i
3,776,417
100%
Personnel Services
11,978,565
11,965,751
100%
12,936,888
8,150,831
63%
12,578,345
97%
358,543: H
Materials and Services
2,424,314
2,086,239
86%
2,928,582
1,006,886
34%
2,667,537
91%
261,045
Capital Outlay
143,500
255,731
178%
TOTAL REQUIREMENTS
': 17,638,541
17,394,996
999 :
1%641,887
11,072.2.55
56%
19,022;299
97%
619,588;
TRANSFERS
Budget
Actuals
%
Budget
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
184,381
67% '
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%
(1,166,858)
99% 6,782
TOTAL TRANSFERS
4,685,583
5,237,083
112% i
4,786,678
(730,679) -15% i
4,793,460
100% ' 6,782
FUND BALANCE
Budget
g
Actuals %
Budget
g
Actuals %
Projection
�
$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)
(6,876,458)
(3,336,015)
(6,062,613)
813,845E
Net Transfers - In (Out)
4,685,583
5,237,083
4,786,678
(730,679)
4,793,460
6,782
TOTAL FUND BALANCE
$ 1,749,281
$ 4,038,789 231% (
$ 1,949,009
($ 27,905) -1% '
$ 2,769,636 142%
$820,627:
A Awarded OHA Strategic Prevention Framework funding. Budget adjustment forthcoming ($92K for FY25).
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
TES C0 Budget to Actuals Report
oy 2< Community Development - Fund 295 66.7%
FY25 YTD February 28, 2025 (unaudited)
Year Complete
Fiscal Year 2024 Fiscal Year 2025
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
Admin - Operations
157,300
148,681
95%
144,238
90,951
63% i
139,460
97% 1
(4,778)
Code Compliance
1,124,181
840,865
75% ':
1,003,933
691,140
69%
1,038,433
103%
34,500 A
Building Safety
3,991,388
3,372,838
85%
3,414,568
2,094,783
61% i
3,243,168
95%
(171,400): B
Electrical
902,175
796,598
88%
918,502
554,145
60%
866,502
94%
(52,000): B
Onsite Wastewater
923,880
909,862
98%
1,028,065
622,081
61%
917,657
89% 1
(110,408) B
Current Planning
2,304,562
1,708,739
74%
1,916,960
1,378,338
72%
2,030,860
106%
113,900` A
Long Range Planning
1,057,354
746,065
71%
974,972
722,417
74%
1,089,522
112% '
114,550i A
TOTAL RESOURCES
10,460,840
8,523,648
81%
9,401,238
6,153,855
65% E
9,325,602
99%
(75,636)`
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Admin -Operations
3,241,288
2,955,422
91%
3,552,093
2,245,158
63%
3,450,151
97%
`• 101,942' C
Code Compliance
743,931
655,434
88% :
801,574
466,334
58%
753,776
94%
: 47,798 C
Building Safety
2,088,542
1,863,677
89%
2,133,076
1,221,132
57%
1,953,980
92%
179,096 C
Electrical
583,718
560,356
96%
612,818
409,424
67%
623,691
102%
(10,873):
Onsite Wastewater
865,670
732,454
85%
724,202
421,156
58%
689,998
95%
34,2041 C
Current Planning
1,857,735
1,416,212
76%
1,410,470
790,197
56% i
1,250,740
89%
159,730! C
Long Range Planning
888,677
714,855
80%
757,012
497,068
66%
786,514
104%
(29,502): C
TOTAL REQUIREMENTS
10,269,561
8,898,411
87%
9,991,245
6,050,469
61% i
9,508,850
95%
i 482,395:
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfers In - CDD Building
-
622,630
400,000
64%
622,630
100%
': D
Reserve
Transfers In - CDD Electrical
86,721
50,027
58%
222,200
150,000
68% i
222,200
100%
D
Reserve
Transfers In - CDD Operating Fund
510,105
47,445
9%
131,502
-
0%
0%
(131,502)
Transfers in - General Fund
100,000
48,181
48%
100,000
7,618
8%
50,000
50%
(50,000)
Transfers In - TRT
100,000
66,667
67%
100,000
100%
Transfers Out
(107,544)
(107,544)
100% ;
-
Transfers Out - CDD Reserve
(122,752)
(233,698)
190%
(267,000)
(497,000)
186%
(497,000)
186%
(230,000) E
TOTAL TRANSFERS
466,530
(195,589)
-42%
909,332
127,285
14%
497,830
55%
(411,502):
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Projection %
$ Variance
Beginning Fund Balance
1,317,921
1,322,717 100% ;
752,366
752,366 100%
753,666 100%
1,300:
Resources over Requirements
191,279
(374,763)
(590,007)
103,386
(183,248)
406,759
Net Transfers - In (Out)
466,530
(195,589)
909,332
127,285
497,830
(411,502);
TOTAL FUND BALANCE
$ 1,975,730
$ 752,366 38%
$ 1,071,691
$ 983,036 92% f
$ 1,068,248 100%
($3,443);
A Room tax revenue up 1 % from FY24, up 3.2% compared to FY25 budget.
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.
Es C-o� Budget to Actua is Report
Road ® Fund 325
FY25 YTD Febrivary 28, 2025 (ur.-�w= iced)
RESOURCES
Motor Vehicle Revenue
Federal - PILT Payment
Other Inter -fund Services
Cities-Bend/Red/Sis/La Pine
Sale of Equip & Material
Interest on Investments
Federal Reimbursements
Miscellaneous
Mineral Lease Royalties
Assessment Payments (P&I)
IF Capital Projects - Revenue
TOTAL RESOURCES
UL'- �Uy INVU40111
Personnel Services
Materials and Services
Capital Outlay
TOTAL REQUIREMENTS
TRANSFERS
Transfers Out
TOTALTRANSFERS
66.7%
Year Complete
Fisc:rs!Y,er;
2'Y,,4
Fiscal Year 2025
Budget
Actuals
%
csud�rjet
Actuals
%
Projection
%
$ Variance
20,648,483
21,099,991
102%
21,484,773
14,900,909
69%
21,484,773
100%
2,240,000
2,394,054
107%
2,741,447
2,401,480
88%
2,401,480
88%
(339,967)E
1,450,015
1,574,821
109%
1,368,191
635,173
46%
1,548,806
113%
180,615i
763,171
961,664
126%
988,063
314,942
32%
737,593
75%
(250,470)E
614,500
370,308
60%
486,300
259,282
53%
725,000
149%
238,700E
138,031
195,226
141%
158,000
202,003
128%
303,000
192%
145,000E
689,703
342,290
50%
73,808
70,690
96%
50,000
131,078
262%
6,000
11,471
191 %
137,000
61,132
59,885
50,000
13,188
5,000
1,070
-
121,966
26,673,711 27,151,594 102% 27,479,906 18,909,898
0%
137,000
100%
98%
65,132
107%
4,000E
26%
50,000
100%
21%
6,500
130%
1,500E
121,966
121,966::
69% i
27,581,250
100%
101,344E
Budget
Actuals
%
Budget
Actuals
%
8,406,468
8,507,587
101%
9,556,843
5,865,780
61%
8,600,033
7,244,549
84%
9,992,969
4,900,215
49%
118,260
53,591
45%
-
17,124,761
15,805,727
92%
19,549,812
10,765,994
55%
Budget Actuals % Budget Actuals %
Projection
%
$ Variance
9,235,965
97%
320,878E A
9,186,266
92%
806,703i
1,127,582E
18,422,230
94%
Projection % $ Variance
(12,700,000)
(12,700,000)
100% E
(10,720,695)
(6,405,029)
60%
(10,720,695)
100%
(12,700,000)
(12,700,000)
100%
(10,720,695)
(6,405,029)
60%
(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%
5,997,546 100%
(0)E
Resources over Requirements
9,548,950
11,345,867
7,930,094
8,143,904
9,159,020
1,228,926i
Net Transfers - In (Out)
(12,700,000)
(12,700,000)
(10,720,695)
(6,405,029)
(10,720,695)
TOTAL FUND BALANCE
2,370,201
$ 5,997,546 253%
$ 3,206,945
$ 7,736,422 241% E
$ 4,435,871 138%
$1,228,926$
A Projected Personnel savings based on FY24/FY25 average vacancy rate
of 4.7%
�y`�V'TES C0& Budget to Actually Report
< Adult P&P - Fund 355
t -5
FY25 YTD February 28, 2025 (unaudited)
RESOURCES
DOC Grant in Aid SB 1145
CJC Justice Reinvestment
DOC Measure 57
Interest on Investments
Interfund- Sheriff
Other Inter -fund Services
State Miscellaneous
Miscellaneous
Oregon BOPPPS
Gen Fund/Crime Prevention
Electronic Monitoring Fee
TOTAL RESOURCES
66.7%
Year Complete
Fiscal Year 2024
Fiscal Year 2025
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
4,116,464
4,143,196
101%
4,693,331
3,538,352
75%
4,693,331
100%
943,172
1,103,019
117% i
1,167,810
1,364,189
117%
1,364,189
117%
196,379 A
256,815
259,307
101%
259,307
259,307
100%
259,307
100%
75,230
87,583
116%
73,000
84,304
115%
126,500
173%
53,500'
50,000
50,000
100%
60,000
40,000
67%
60,000
100%
-
50,000
0%
50,000
100%
22,607
116,078
513%
19,709
-
0%
19,709
100%
500
1,062
212%
500
4,463
893%
4,884
977%
4,384` B
20,318
7,686
38%
12,632
12,632
12,632 C
50,000
50,000
100%
500
258
52%
-
-
5,535,606
5,818,189
105%
6,323,657
5,303,246
84%
6,590,552
104%
! 266,895
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals %
Projection
$ Variance
Personnel Services
5,757,511
5,239,314
91%
6,387,456
3,616,897 57%
5,541,673 87%
845,783 D
Materials and Services
1,818,521
1,788,936
98%
1,984,229
1,149,158 58%
1,885,500 95%
98,729 E
TOTAL REQUIREMENTS
7,576,032
7,028,249
93%
8,371,685
4,766,054 57%
7,427,173 89%
944,512
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
% $ Variance
Transfers In -General Funds
536,369
601,369
112% i
703,369
468,913
67% i
703,369
100%
Transfers In- Health Services
50,000
-
0%
-
Transfer to Vehicle Maint
(75,419)
(75,419)
100%
(76,405)
(50,937)
67%
(76,405)
100%
TOTAL TRANSFERS
510,950
525,950
103%
626,964
417,976
67%
626,964
100%
FUND BALANCE
Beginning Fund Balance
Resources over Requirements
Net Transfers - In (Out)
TOTAL FUND BALANCE
Budget Actuals % Budget Actuals % Projection % $ Variance
3,000,000
3,010,934 100%
2,326,824
2,326,824 100%
2,326,824 100% 0
(2,040,426)
(1,210,060)
(2,048,028)
537,192
(836,621) 1,211,407
510,950
525,950
626,964
417,976
626,964
$ 2,117,167 234% $1,211,407
$ 1,470,524
$ 2,326,824 158%
$ 905,760
$ 3,281,992 362%
A Carry over from fiscal year 2024.
B Reimbursement for hosting event for Oregon Association of Community Corrections Directors.
C Additional funding provided by parole board for hearings conducted by County staff.
D Projected Personnel savings based on FY24/FY25 average vacancy rate of 15.5%
E Materials and services projections based on current spending trends.
TES C0G Budget to Actuals Report
2< Road CIP - Fund 465
FY25 YTD February 28, 2025 (unaudited)
66.7%
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
890,115
101% 890,115
101%
8,776[
Interest on Investments
475,310
580,958
122%
476,000
374,419
79% 561,600
118%
85,600
Miscellaneous
-
28,774
TOTAL RESOURCES
2,179,426
2,951,833
135%
1,357,339
1,264,534
93% 1,451,715
107%
94,376
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
% $ Variance
Materials and Services
132,770
132,770
100%
134,492
89,661
67%
134,492
100%
Capital Outlay
24,009,399
22,991,686
96% i
16,189,012
3,352,348
21%
10,692,047
66% 5,496,965
TOTAL REQUIREMENTS
24,142,169
23,124,456
96% ':
16,323,504
3,442,010
21% E
10,826,539
66% ( 5,496,965
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers In 12,500,000 12,500,000 100% ': 10,631,333 4,315,667 41% 9,086,662 85% (1,544,671)
TOTALTRANSFERS 12,500,000 12,500,000 100% 10,631,333 4,315,667 41% 9,086,662 85% (1,544,671)
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Projection %
$ Variance
Beginning Fund Balance
19,012,380
23,347,907 123%
15,675,284
15,615,284 100%
15,675,284 100%
(0)
Resources over Requirements
(21,962,743)
(20,172,623)
(14,966,165)
(2,177,476)
(9,374,824)
'•
5,591,341
Net Transfers - In (Out)
12,500,000
12,500,000
10,631,333
4,315,667
9,086,662
(1,544,671)
TOTAL FUND BALANCE
$ 9,549,637
$ 15,675,284 164% 1
$ 11,340,452
$ 17,813,475 157%
$ 15,387,122 136%
$4,046,670
,�uTES Cc Budget to Actuals Report
` Road CIF' (Fund 465) - Capital Outlay aumrnary by Project 66.67%
FY25 YTD February 28, 2025 Year Completed
Fisc.•I ` o. = Fiscai Year 2025
Budget Ac".•+ais % BudjsE Actuals % Projection % $ Variance
Hunnel Rd: Loco Rd to Tumalo Rd
Powell Butte Hwy/Butler Market RB
Wilcox Ave Bridge #2171-03 Replacement
Paving Tumalo Rd/Deschutes Mkt Rd
Hamehook Rd Bridge #16181 Rehabilitation
NW Lower Bridge Way: 43rd St to Holmes Rd
Northwest Way: NW Coyner Ave to NW Altmeter Wy
Tumalo Reservoir Rd: OB Riley to Sisemore Rd
Local Road Pavement Preservation
Paving Of Horse Butte Rd
Paving Of Obr Hwy: Tumalo To Helmho
La Pine Uic Stormwater Improvements
S Century Dr / Spring River Rd Roun
Burgess Rd/Day Rd Traffic Signal
Powell Butte Hwy: McGrath Rd to US20
Slurry Seal 2025
Hamby Road School Zone Improvements
ODOT ARTS Program - Driver Speed Feedback Signs
Lazy River Dr Mailbox Improvements
Asphalt Leveling 2024
Tumalo Rd
FY 23 Guardrail Improvements
Signage improvements
Sidewalk Ramp Improvements
TOTAL CAPITAL OUTLAY
2,693,318
2,544,568
94%
209,715
373,777
(373,777):
1,950,000
1,551,099
80%
1,095,760
845,205
77%
853,208
78%
242,552
160,000
789
0%
135,000
84%
25,000
520,000
471,376
91 % i
527,518
101 % i
(7,518)
380,000
367,224
97%
1,930,500
571,438
30%
1,791,900
93% i
138,600;
159,140
105,726
66%
1,650,000
162,710
10%
300,000
18% i
1,350,000'
85,000
0%
50,000
59% `
35,000
180,000
197,240
110% `:
2,417,752
121,527
5%
418,600
17% 1
1,999,152
630,000
0%
0%
630,000
2,600,000
2,303,234
2,520,000
291,406
12%
291,406
12%
2,228,594
240,000
0%
240,000
100
10,000
244
1,650,000
468,515
28%
1,200,000
73%
450,000:
50,000
0%
0%
50,000
2,290,000
826
0% i
2,900,000
127% i
(610,000):
350,000
0% i
490,000
140%
(140,000)'
75,442
80,000
(80,000)
24,161
24,161
100%
24,161
100% i
0
150,000
108,477
72%
108,477
72%
41,523;
200,000
762
0%
363,000
182% 1
(163,000):
500,000
125,839
0% `:
0% i
125,839:
100,000
0%
45,000
45 %
55,000
$ 7,972,458
$ 7,069,335
89%:
$ 16,189,012
3,352,348
21%:
10,692,047
66W
$ 5,996,965
��\uTES COG Budget to Actuals Report
2< Solid Waste -Fund 610
FY25 YTD February 28, 2025 (unaudited)
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
TOTAL RESOURCES
66.7%
Year Complete
Fiscal'r'aa: 2024
Fiscal Year 2025
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
8,000,000
8,858,989
111% E
9,940,000
6,637,637
67% E
10,170,000
102% i
230,000 A
3,310,000
3,984,563
120%
4,450,000
2,888,336
65%
4,195,000
94%
(255,000) A
3,450,000
3,236,947
94% E
3,420,000
2,297,014
67% !
3,625,000
106% E
205,000[ A
30,000
103,947
346%
645,000
124,541
19%
160,000
25%
(485,000); B
565,000
646,761
114% E
635,000
370,192
58% i
750,000
118%
115,000 C
400,000
456,528
114%
440,000
284,640
65%
450,000
102%
10,000 D
173,000
290,694
168% !
170,000
125,719
74%
175,000
103% ':
5,000
60,410
147,126
244%
62,000
142,041
229% i
213,100
344%
151,100: E
7,000
7,669
110% 1
7,000
11,454
164% i
i 15,000
214%
8,000 F
1
1
100%
1
0%
1
100%
-
20,000
20,000
20,000E
15,995,411
17,733,226
111% !
19,769,001
12,901,575
65%
19,773,101
100% E
4,100':
REQUIREMENTS
Budget
g
Actuals
%
Budget
g
Actuals
%
Projection
)
$Variance
Personnel Services
4,108,983
3,967,708
97%
5,739,145
3,225,074
56%
5,274,668
92%
464,477E H
Materials and Services
7,683,911
7,307,004
95%
8,994,999
4,372,979
49%
8,632,637
96%
362,362 1
Capital Outlay
309,000
246,763
80%
282,000
56,856
20%
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
8,407,600
49% E
16,494,905
95%
826,839
TRANSFERS
Budget
g
Actuals
%
Budget
g
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)
(2,284,427)
50%
(4,564,141)
100%
Equipment Reserve
TOTAL TRANSFERS
(1,703,962)
(2,613,962)
153%
(4,564,141)
(2,284,427)
50%
(4,564,141)
100%
FUND BALANCE
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Beginning Fund Balance
2,416,385
2,743,514
114% E
4,038,781
4,038,781
100%
`: 4,039,441
100%
660
Resources over Requirements
1,590,877
3,909,230
2,447,257
4,493,975
3,278,196
830,939E
NetTransfers- In(Out)
(1,703,962)
(2,613,962)
(4,564,141)
(2,284,427)
(4,564,141)
TOTAL FUND BALANCE
$ 2,303,300
$ 4,038,781
175% i
$ 1,921,897
$ 6,248,329
325% i
i $ 2,753,496
143%
$831,599
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 5.6% greater than last year-to-date with a customer mix varying from budget. Franchise disposal fee payment of $262K
was not received from Cascade Disposal 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 Franchise annual fees due April 15, 2025; received monthly installments from Republic and projecting the annual payment from Cascade Disposal.
D Yard Debris revenue is seasonal with higher utilization in summer months; fiscal YTD volumes are running close to last year-to-date.
E Investment Income projected to come in higher than budget.
F Recyclables revenue is positively impacted by larger than anticipated scrap metal proceeds.
G Other Inter -fund Services includes unbudgeted Risk reimbursement for Negus security.
H Personnel savings based on FY25 YTD average vacancy rate of 10.51 % and multiple positions on leave. Factors recently filled 3 FTE Haz Waste positions and
plan for limited duration leave coverage.
I Project timing for the siting efforts and hazardous waste building remodel are projected to move M&S costs to next fiscal year. Postponed regulatory fee
increases and temporary reduced fuel prices are slated to positively impact costs.
ES C-0 Budget to Actuals Report
oh 2< Fair & Expo - Fund 615
FY25 YTD February 28, 2025 (unaudited)
66.7%
Year Complete
Fiscai
Year 2024-
�
Fiscal Year 2025
RESOURCES
Budget
g
Actuals
%
Budget
g
Actuals
%
Projection
J
$Variance
Food &Beverage
991,000
1,565,820
158%
1,535,000
786,780
51%
1,345,000
88%
1 (190,000)
Events Revenue
1,050,000
979,919
93% 1
1,390,000
687,372
49%
1,028,000
74%
(362,000):
Rights & Signage
105,000
106,016
101 % :'
110,000
70,300
64% 1
101,000
92%
(9,000):
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%
13,000
29%
(32,000)
Camping Fee
22,500
33,694
150%
37,500
14,474
39%
60,000
160%
22,500:
Interest on Investments
22,000
24,619
112% '•
16,000
13,478
84%
20,200
126%
: 4,200
Miscellaneous
3,000
7,001
233%
5,000
21,969
439% 1
24,000
480%
19,000
TOTAL RESOURCES
2,343,500
2,843,093
121%
3,206,000
1,624,373
51%
2,646,200
83%
(559,800)
REQUIREMENTS
Budget
g
Actuals
%
Budget
g
Actuals
%
Projection
,
$Variance
Personnel Services
1,478,441
1,499,682
101%
1,851,584
1,025,494
55% `:
1,519,098
82%
332,486 B
Personnel Services - F&B
148,510
80,916
54%
187,439
28,244
15%
92,158
49%
95,281:
Materials and Services
1,492,986
1,334,327
89%
1,917,689
784,839
41%
1,483,000
77%
434,689
Materials and Services - F&B
514,200
852,112
166%
781,750
466,431
60%
751,000
96%
30,750:
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
2,355,526
49%
3,944,956
82%
's 893,206?
TRANSFERS
Budget
g
Actuals
%
Budget
g
Actuals
%
Projection
�
$Variance
Transfers In -Room Tax
1,009,023
988,867
98%
963,000
642,000
67% i
987,104
103% 24,104:
Transfers In - County Fair
196,900
131,267
67%
196,900
100%
Transfers In - Park Fund
30,000
30,000
100%
30,000
20,000
67% i
30,000
100% i
Transfers Out
(163,342)
(10,777)
7% 's
(10,777)
(7,185)
67% s
(10,777)
100%
TOTAL TRANSFERS
875,681
1,008,090
115%
1,179,123
786,082
67%
1,203,227
102% 24,104:
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Projection %
$ Variance
Beginning Fund Balance
547,763
547,764 100%
: 531,770
531,770 100% :
531,770 100%
1 0:
Resources over Requirements
(1,390,827)
(1,024,083)
(1,632,162)
(731,153)
(1,298,756)
333,406
Net Transfers - In (Out)
875,681
1,008,090
1,179,123
786,082
1,203,227
24,104
TOTAL FUND BALANCE
$ 32,617
$ 531,770 999% E
$ 78,731
$ 586,699 745% i
$ 436,241 554%
t $357,510i
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%
`�uTES-,Budget to Actua'ys Report
2< Annual county Fair - Fend 616 66.7%
FY25 YTD February 28, 2025 (unaud!ied)
Year Complete
Fiscal Yc-or 20::4 Fiscal !`ear 2025
RESOURCES Budget Actuals % .Eludget Actuas /° Projection /° $ Variance
Concessions and Catering
790,000
834,968
106% ':
797,500
831,939
104%
832,576
104%
35,076
Gate Receipts
775,000
1,046,188
135% s
780,000
923,260
118%
923,260
118%
143,260i
Carnival
430,000
245,809
57%
430,000
468,142
109% ':
468,142
109%
38,142
Commercial Exhibitors
118,200
114,091
97% s
115,000
137,741
120%
137,741
120%
22,741
Fair Sponsorship
92,500
69,967
76%
99,000
124,960
126%
124,960
126%
25,960
State Grant
53,167
53,167
100% '•
53,167
53,802
101% '
53,803
101%
636=
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
17,697
77%
26,500
115%
3,500'
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%
2,500
1,608
64%
1,608
64%
(892)
Livestock Entry Fees
2,000
1,940
97%
2,000
3,139
157% s
3,139
157%
1,139
Miscellaneous
39
TOTAL RESOURCES
2,324,117
2,460,606
106%
2,350,667
2,643,078
112% `:
2,652,521
113%
301,854€
REQUIREMENTS
Personnel Services
Materials and Services
TOTAL REQUIREMENTS
TRANSFERS
Transfer In -TRT 1%
Transfers Out
Transfer Out - Fair & Expo
TOTALTRANSFERS
FUND BALANCE
Budget Actuals % Budget Actuals % Projection % $ Variance
226,531
189,056
83%
229,798
157,889
69%
240,589
105% 1
(10,791)j A
2,356,325
2,249,042
95%
2,442,103
2,340,528
96%
2,428,057
99%
14,046i
2,582,856
438 099
94%
2,671,901
2,498,417
94%
2,668,646
1 nn°i
Budget Actuals % Budget Actuals % Projection % $ Variance
75,000
(109,503)
(34,503)
75,000 100%
(109,503) 100%
(34,503) 100%
75,000 50,000
(196,900) (131,267)
(121,900) (81,267)
67%
75,000
100%
67%
(196,900)
100%
67%
(121,900)
100%
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)
144,661
(16,125) 305,109
Net Transfers - In (Out)
(34,503)
(34,503)
(121,900)
(81,267)
(121,900)
TOTAL FUND BALANCE
$ 228,205
$ 509,451 223%
$ 66,317
$ 572,845 864%
$ 371,426 560% E $305,109
A Projected Personnel based on
overage to date
Budget t® Actuals Report
Annual County Fair - Fund 616
CY25 YTD February 28, 2025 (unaudited)
RESOURCES
Gate Receipts
Carnival
Commercial Exhibitors
Livestock Entry Fees
RN Camping/Horse Stall Rental
Merchandise Sales
Concessions and Catering
Fair Sponsorship
TOTAL FAIR REVENUES
OTHER RESOURCES
State Grant
Interest
Miscellaneous
TOTAL RESOURCES
REQUIREMENTS
Personnel
Materials & Services
TOTAL REQUIREMENTS
TRANSFERS
Transfer In - TRT 1 %
Transfer Out - F&E Reserve
Transfer Out - Fair & Expo
TOTAL TRANSFERS
Fair 2025
Fair 2024
Actuals to Date
2025 Projection
$ 926,552 $ - $ -
468,142 - -
463,575-
3,139
35,788 - -
1,608 - -
506,742 - -
147,752 - -
rr
$ 2,553,296 $ - $ -
635 53,167 53,167
27,388 t 3,771 23,771
$ 2,581,319 $ 56,938 $ 76,938
222,365 € 39,053 200,423
2,524,960 F3 38,377 160,987
$ 2,747,324 $ 77,429 $ 361,410
��,Y
75,000 `BAN 12,500 75,000
(54,753) v�� - -
(98,450) " (32,817) (32,817)
$ (78,203) $ (20,317) $ 42,183
Net Fair $ (244,209) $ (40,808) $ (242,289)
Beginning Fund Balance on Jan 1 $ 1,020,140 ri $ 775,931 $ 775,931
Ending Balance $ 775,931 $ 735,123 $ 533,642
ES C-, Budget to Actuals Report
Fair & Expo capital Reserve - Fund 617
FY25 YTD February 28, 2025 (unaudited)
66.7%
Year Complete
Fiscal Year 2024,
r iscal Year 2025
RESOURCES
Budget Actuals
%
Budget Actuals
% Projection
$ Variance
Interest on Investments
64,800 94,239
145%
88,000 86,981
99% 130,500
148%
42,500i
Miscellaneous
130,809
- 94,112
94,112
94,112
TOTAL RESOURCES
64,800 225,047
347%
88,000 181,093
206% `: 224,612
255%
136,612`:
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
% $ Variance
Materials and Services
343,555
274,247
80%
475,000
107,439
23% ':
475,000
100%
Capital Outlay
746,445
191,682
26%
785,000
31,240
4%
785,000
100% A
TOTAL REQUIREMENTS
1,090,000
465,928
43%
1,260,000
138,678
11%
1,260,000
100% s
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
$ Variance
Transfers In -TRT 1%
462,119
453,481
98%
442,396
294,931
67%
452,726
102%
10,330
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% i
592,396
444,931
75%
602,726
102%
i 10,330
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)
42,415
(1,035,388)
136,612'
Net Transfers - In (Out)
824,187
662,984
592,396
444,931
602,726
10,330'
TOTAL FUND BALANCE
$ 2,391,825
$ 3,179,332
133%
$ 2,599,728
$ 3,666,677
141%
$ 2,746,670
106%
$146,942:
A Capital Outlay appropriations are a placeholder should viable projects be recommended and approved for construction
`01ES CC)L Budget to Actuals Report
2< RV Park - Fund 618
FY25 YTn February 28, 2025 (unaudil.ed)
66.7%
Year Complete
Fis<,a
i Yea. 2024ue
v
Fia!: i Year 2025
RESOURCES
Budget
g
A, ,tau+s
%
Budget
Actuals
%
Projection
j
$Variance
RV Park Fees < 31 Days
500,000
479,680
96%
450,000
260,415
58%
440,000
98%
(10,000)
RV Park Fees > 30 Days
12,500
21,682
173%
15,000
9,863
66%
11,000
73%
(4,000)
Interest on Investments
2,300
8,447
367%
8,000
8,118
101%
12,200
153%
4,200
Cancellation Fees
7,000
13,820
197% '
7,000
21,225
303%
24,000
343%
17,000
Washer / Dryer
5,000
5,575
112%
5,000
4,869
97%
6,000
120%
1,000
Miscellaneous
2,500
4,335
173%
2,500
1,406
56%
2,700
108%
200::
Vending Machines
1,500
1,352
90%
1,500
728
49%
1,300
87%
(200)'
TOTAL RESOURCES
530,800
534,892
101%
489,000
306,623
63%
497,200
102%
8,200!
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Personnel Services
91,328
92,389
101%
159,210
98,800
62% i
156,310
98%
2,900€
Materials and Services
303,173
202,217
67% s
344,054
146,628
43%
303,000
88%
41,054':
Debt Service
222,630
222,596
100%
223,600
168,624
75%
223,600
100%
TOTAL REQUIREMENTS
617,131
517,201
84% ':
726,864
414,053
57%
682,910
94%
43,954
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
% $ Variance
Transfers In - Park Fund
160.000
160.000
100%
160,000
106.667
67%
160.000
100%
Transfers In -TRT Fund
20,000
20,000
100%
20,000
13,333
67%
20,000
100%
Transfer Out - RV Reserve
(51,564)
(51,564)
100%
(122,142)
(81,428)
67%
(122,142)
100%
TOTAL TRANSFERS
128,436
128,436
100%
57,858
38,572
67% E
57,858
100%
FUND BALANCE
Budget
Actuals
%
Budget
Actuals %
Projection
$ Variance
Beginning Fund Balance
93,115
166,640
179% `
312,766
312,766 100%
312,766 100%
' (0)
Resources over Requirements
(86,331)
17,690
(237,864)
(107,430)
(185,710)
52,154
Net Transfers - In (Out)
128,436
128,436
57,858
38,572
57,858
TOTAL FUND BALANCE
$ 135,220
$ 312,766
231%
$ 132,760
$ 243,908 184%
$ 184,914 139%
$52,154
_I ES -,Budget to Actuals Report
2< RV Park Reserve - Fund 619
FY25 YTD February 28, 2025 (unaudited)
66.7%
Year Complete
Fiscal Year 2[2d � Fiscal Year 2025
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
Interest on Investments 34,300 45,518 133% 45,000 38,807 86% 58,200 129% 13,200i
TOTAL RESOURCES 34,300 45,518 133% 45,000 38,807 86% 58,200 129% i 13,200
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
81,428
67% 1
122,142
100%
TOTAL TRANSFERS
51,564
51,564
100%
122,142
81,428
67%
122,142
100%
FUND BALANCE
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Beginning Fund Balance
1,372,453
1,469,559
107% '
1,521,389
1,521,389
100%
1,521,389
100%
01
Resources over Requirements
(139,700)
266
(125,000)
38,807
(111,800)
13,200
Net Transfers - In (Out)
51,564
51,564
122,142
81,428
122,142
TOTAL FUND BALANCE
s $13,200i
$ 1,531,731
101%
$ 1,284,317
$ 1,521,389
118%
$ 1,518,531
$ 1,641,624
108%
A Capital Outlay appropriations
are a placeholder
ES CQG Budget to Actuals Report
�< Risk Management - Funs! 670 66.7%
FY25 YTD February 28, 2025 (Unauditea)
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
781,427
70%
1,116,950
100%
"s
General Liability
935,832
935,832
100%
943,414
628,943
67% ':
1,040,000
110%
96,586: A
Property Damage
418,028
418,028
100%
419,983
279,989
67%
419,983
100%
Unemployment
439,989
348,407
79%
362,214
334,734
92%
362,214
100%
- B
Interest on Investments
200,000
274,605
137%
254,000
187,541
74%
281,300
111%
s 27,300'
Vehicle
226,710
226,710
100% 1
250,030
166,687
67%
250,030
100%
Skid Car Training
10,000
45,839
458%
30,000
36,996
123% '•
39,000
130%
9,000`
Claims Reimbursement
369,959
429,840
116% '
20,000
-
0%
20,000
100%
Process Fee- Events/ Parades
2,000
1,595
80%
2,000
715
36%
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% 1
3,398,791
2,502,775
74%
3,619,477
106%
220,686€
REQUIREMENTS
Budget
g
Actuals
%
Budget
g
Actuals
%
Projection
/
$Variance
Workers' Compensation
1,880,000
1,933,625
103%
2,000,000
1,619,267
81%
2,150,000
108%
(150,000):
General Liability
1,200,000
994,706
83%
1,500,000
583,236
39%
1,100,000
73%
400,000:
Insurance Administration
714,197
672,304
94%
799,487
501,856
63%
806,564
101%
(7,077)
Vehicle
400,000
299,851
75%
700,000
118,439
17%
500,000
71%
200,000
Property Damage
300,250
474,866
158%
400,255
328,854
82%
420,000
105%
(19,745)
Unemployment
250,000
127,637
51%
200,000
64,020
32%
150,000
75%
50,000
TOTAL REQUIREMENTS
4,744,447
4,502,990
95% :
5,599,742
3,215,672
57%
5,126,564
92%
473,178i
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) (3,000) 67% (4,500) 100%
Replacement
TOTAL TRANSFERS
(503,459)
(493,787)
98% E (4,500) (3,000) 67% (4,500) 100%
FUND BALANCE Budget Actuals %
g
Budget Actuals %
g
Projection
/
$Variance
Beginning Fund Balance 8,000,000 9,323,307 117%
8,168,164 8,168,164 100%
8,168,164 100%
(0)i
Resources over Requirements (1,030,144) (661,356)
(2,200,951) (712,898)
(1,507,087)
693,864
Net Transfers - In (Out) (503,459) (493,787)
(4,500) (3,000)
(4,500)
TOTAL FUND BALANCE $ 6,466,397 $ 8,168,164 126% '
$ 5,962,713 $ 7,452,266 125%
$ 6,656,577 112%
$693,864:
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.
ES C-0G Budget to Actuals Report
-< Health Benefits - Fund 675
FY25 YTD February 28, 2025 (unaudited)
RESOURCES
Internal Premium Charges
COIC Premiums
Employee Co -Pay
Retiree / COBRA Premiums
Claims Reimbursement & Other
Prescription Rebates
Interest on Investments
TOTAL RESOURCES
REQUIREMENTS
Health Benefits
Deschutes On -Site Pharmacy
Deschutes On -Site Clinic
Wellness
TOTAL REQUIREMENTS
TOTAL
FUND BALANCE
Beginning Fund Balance
66.7%
Year Complete
Fiscal Year 2024
Fiscal Year 2025
Budget
Actuals
%
Budget
Actuals
%
Projection
% $ Variance
25,899,034
26,288,364
102%
35,507,169
21,633,799
61% 1
35,507,169
100% i E A
1,963,363
2,228,565
114%
3,091,915
1,757,779
57%
3,091,915
100% i A
1,247,416
1,406,479
113%
1,556,257
1,022,016
66%
1,556,257
100%
1,019,288
1,041,989
102%
1,061,802
616,316
58%
1,061,802
100%
124,944
317,060
254%
800,000
1,287,816
161%
1,306,250
163% i 506,250 B
280,000
382,550
137%
626,446
438,094
70%
626,446
100% i
120,000
208,021
173%
211,200
169,633
80%
211,200
100%
30,654,045
31,873,028
104%
42,854,789
26,925,452
63%
43,361,039
101% E 506,250:
Budget Actuals % Budget Actuals % Projection % $ Variance
29,797,663
27,285,660
92%
32,172,026
17,366,632
54%
32,172,026
100% C
4,287,997
5,355,286
125%
4,942,177
2,456,669
50%
4,942,177
100% E D
1,415,279
1,356,819
96%
1,600,661
772,460
48%
1,600,661
100%
186,274
123,528
66%
104,230
24,145
23% I
104,230
100% f f E
35,687,213
34,121,294
96%
38,819,094
20,619,906
53%
38,819,094
100%
Budget Actuals % Budget
6,107,743 6,107,998 100% 3,859,732
Actuals %
3,859,732 100%
Projection % $ Variance
3,859,732 100% f (0)
Resources over Requirements (5,033,168) (2,248,266) 4,035,695 6,305,546 4,541,945 506,250
Net Transfers - In (Out) _
TOTAL FUND BALANCE $ 1,074,575 $ 3,859,732 359% $ 7,895,427 $ 10,165,278 129% `: $ 8,401,677 106% $506,250F
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 was applied starting August 1, 2024. This resulted in a total increase of 30% compared to FY24
B Budget estimate is based on claims which are difficult to predict
C The revised budget and projection anticipates higher claims than what was originally budgeted.
D The revised budget and projection reflects savings from the formulary change recommended by the EBAC.
E The revised budget and projection reflects 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.
ESC-0& Budget to Actuals Report
2< 911 - Fund 705 and 710
FY25 YTD February 28, 2025 (unaudited)
66.7%
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
11,096,448
96%
11,493,915
99%
(62,085) A
Telephone User Tax
1,827,530
1,950,780
107%
1,800,500
971,418
54%
1,800,500
100%
B
Interest on Investments
312,321
462,829
148%
426,000
386,719
91%
572,400
134%
146,400
Police RMS User Fees
244,435
255,485
105%
255,000
210,910
83%
255,000
100%
C
Contract Payments
167,765
172,636
103%
179,300
168,676
94%
179,300
100%
User Fee
148,820
151,203
102% '
148,600
145,216
98%
148,600
100%
Data Network Reimbursement
145,852
107,080
73%
106,500
87,901
83%
106,500
100%
State Reimbursement
93,000
97,500
105%
93,000
69,250
74%
93,000
100%
-'• D
Property Taxes - Prior Yr
90,000
108,215
120% '•.
90,000
94,445
105% 1i
95,000
106%
5,000'
Property Taxes - Jefferson Co.
40,500
40,915
101%
42,500
38,378
90%
42,500
100%
Miscellaneous
32,100
34,304
107%
36,500
23,142
63%
36,500
100%
'•
TOTAL RESOURCES
14,034,323
14,405,107
103%
14,733,900
13,292,502
90%
14,823,215
101%
' 89,315
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Personnel Services
9,032,045
8,712,047
96%
10,237,093
6,110,761
60%
9,618,628
94%
618,465€
Materials and Services
4,250,715
3,275,322
77%
4,267,026
2,559,897
60%
4,267,026
100%
Capital Outlay
1,831,000
1,440,223
79%
2,750,500
1,174,668
43%
2,750,500
100%
TOTAL REQUIREMENTS
15,11s,/uU
93,42/,592
89%
17,254,619
9,845,325
5770
16,6s6,154
9"0�0
6"i8,465:
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)
3,447,177
(1,812,939) 707,780i
Net Transfers - In (Out)
TOTAL FUND BALANCE $ 12,122,906
$ 14,371,465
119%
$ 11,850,746
$ 17,818,642 150%
$ 12,558,526 106% ' $707,780i
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