Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
2025-251-Minutes Recorded 8/4/2025
CH 1300 NW Wall Street, Bend, Oregon (541) 388-6570 00 a BOARD Recorded in Deschutes County C:J2025-251 Steve Dennison, County Clerk Commissioners' Journal 08/04/2025 4:19:56 PM MONDAY June 23, 2025 2025-251 Allen Room Live Streamed Video Present were Commissioners Anthony DeBone, Patti Adair and Phil Chang. Also present were Deputy County Administrator Whitney Hale; Senior Assistant Legal Counsel Kim Riley; and BOCC Executive Assistant Brenda Fritsvold. This meeting was audio and video recorded and can be accessed at the Deschutes County Meeting Portal: www.deschutes.org/meetings. CALL TO ORDER: Chair DeBone called the meeting to order at 1:00 pm. CITIZEN INPUT: None AGENDA ITEMS: 1. ODOT Region 4 Project Updates in Deschutes County Omar Ahmed, Region 4 Area Manager for the Oregon Department of Transportation (ODOT), provided information on projects planned for 2027-2030, including: warning signs and delineators on Dodds Road (US 20 to Alfalfa Market Road); a left -turn lane and LED stop sign at NW Lower Bridge Way (19th to 31 st); a barrier north of O'Neil Highway on US 97 at NW Galloway Avenue; and a signal replacement, right -turn lane, ADA ramp and pedestrian improvements at US 20/3rd Street and Empire Way. BOCC MEETING JUNE 23, 2025 PAGE 1 OF 7 In response to Commissioner Adair, Ahmed said ODOT will repave US 97 just north of the recently completed intersection with US 20. Commissioner Adair added that the signage at this location needs to be more clear for those accessing US 97 and US 20 from Empire. Ahmed described the O'Neil Highway project on US 97 at NW Galloway Avenue north of Redmond, saying this will involve turn restrictions to enhance safety as well as a barrier from O'Neil north to Galloway. Responding to Commissioner Chang, Ahmed confirmed that ODOT is hearing concerns about the reduced lane width which will result from the new barrier installation. Saying these improvements were needed years ago, Ahmed said ODOT is continuing discussions with the City of Redmond but the State does not plan to change the design. In response to Commissioner DeBone, Ahmed said the right-of-way is on a slope, and the project is further complicated by the presence of utilities, an irrigation crossing, and EFU zoning on one side of the highway. Continuing, Ahmed summarized a project for 24 driver feedback signs throughout the county for a budgeted amount of $1.033 million. He additionally summarized a project to install ADA ramps in Bend, Redmond, Prineville and Sisters, said that a center median barrier will be installed on US 97 between Yew and Quarryjust south of Redmond, and provided an update on the US 97--Lower Bridge Way / NW 10th Street project in Terrebonne. 2. Courthouse Expansion Update Eric Nielsen, Capital Improvement Manager, provided information on recently completed and ongoing work involving the Courthouse expansion project, including the concrete decks for the first and second levels. Cory Loomis listed upcoming work over the next eight to ten weeks, including exterior framing and sheathing, and reviewed the project schedule. Commissioner Adair asked what percentage of the project is completed at this point. Loomis said that varies according to the project component —some components are more than half completed and others a bit less than half. Nielsen then shared updated information on the project budget, including three change orders which totaled $524,000, noting that some of these costs will be covered by the State. BOCC MEETING JUNE 23, 2025 PAGE 2 OF 7 Commissioner Adair asked about the rebid of the painting work. Loomis explained that the initial low bidder was determined to be not responsive, and seven companies submitted bids in the second round. 3. Four Rivers Vector Control District Operations Review and Board Appointments David Doyle, County Counsel, explained the authority of the Board of County Commissioners (BOCC) to remove members of the Four Rivers Vector Control District Board under certain circumstances. Noting the District Board has one current vacancy and that the term of another position ends on June 30th, he referred to allegations made about the operations of the Board and said it is best practice to not allow a married couple to serve on the Board. Commissioner DeBone noted that the submitted complaint against the Board Chair has been withdrawn. Commissioner Chang said it appears that the aforementioned complaint has been resolved after an apology was requested and issued. While he did not see any action needed by the BOCC based on the withdrawn complaint, he viewed today's discussion as an opportunity to review the operations of the District and its Board and encourage improved operations and transparency. Commissioners Adair and DeBone agreed that it is not best practice to have a married couple serving on the Board, especially while their daughter-in-law is the office manager. Rodney Dieckhoff, president of the District Board, relayed the history of the Board and efforts to continue District operations despite resignations of Board members. Commissioner DeBone reminded that he had offered to serve on a budget committee for the District, but the District Board decided not to establish a budget committee although it should have one. He referred to apparent resistance to providing financial information and said that does not reflect an appropriate culture. Commissioner Chang agreed that how the District is being governed is the concern, not the services which are being provided. He asked if the BOCC can help improve this situation beyond appointing new Board members. BOCC MEETING JUNE 23, 2025 PAGE 3 OF 7 Saying that either the husband or the wife who are both serving on the Board need to step down, Commissioner Adair said it will help to have three new members on the District Board. In response to Commissioner DeBone, Lauri Dieckhoff, member of the District Board, said the District Board only oversees the operations manager, and the operations manager had hired the office manager. Eva Wild Crain, member of the District Board, narrated her experience of serving on the Board and said that the Board hired the office manager after the job had been posted for only nine days. The operations manager was hired months later. Commissioner Chang said while he appreciated that this is a small district with a limited capacity due to its restricted area and population, Board members must be able to review financial information. ADAIR: Move to reappoint Eva Wild Crain to the Four Rivers Vector Control District Board and appoint Steven Emerson to the vacant position of the Board CHANG Second VOTE: ADAI R: Yes CHANG: Yes DEBONE: Chair votes yes. Motion Carried 3 - 0 After voluntarily stepping down from her position on the District Board, Laurie Dieckhoff said previous Board member Amy Varner is employed by the District's bank, and accordingly is not allowed to serve on the Board because her employer benefits from the District's business. Commissioner DeBone said Varner's employment is not a conflict at the Board level. He added that any of the five Board members should be able to view all of the District's financial transactions. Commissioner Chang agreed that Varner's employment at the bank is not a problem so long as adequate controls are in place to guard against inappropriate actions. He agreed that every Board member should have free access to the District's financials. Commissioner Adair added that Varner is highly recommended by the County Treasurer, who has worked with her. BOCC MEETING JUNE 23, 2025 PAGE 4 OF 7 4. 5 Discussion ensued regarding Varner's recent resignation from the Board and reappointing her to the position just vacated by Laurie Dieckhoff. Rodney Dieckhoff said he and Varner had a personal agreement which she would violate if she accepted being reappointed. ADAIR: Move to appoint Amy Varner to the position on the Four Rivers Vector Control District Board vacated by Laurie Dieckhoff DEBONE: Second VOTE: ADAI R: Yes CHANG: Yes DEBONE: Chair votes yes. Motion Carried 3 - 0 Saying that the District now has a five -person Board, Commissioner DeBone hoped that it will establish a budget committee and stated his availability to serve on such a committee. Proposed Policy Updates: F-4, HR-15, GA-3, GA-21 Nick Lelack, County Administrator, presented updates to the following County policies: F-4 - Capital Asset Policy HR-15 - Travel Time Compensation Policy GA-3 - Communications Policy GA-21 - Social Media Policy In response to questions, Lelack said an FAQ will be provided with regard to the travel time compensation policy changes. Treasury Report for May 2025 Bill Kuhn, County Treasurer, presented the Treasury Report for May 2025 In response to Commissioner Adair, Kuhn said the LGIP account is currently over its limit. Chief Financial Officer Robert Tintle explained that the account is presently holding tax payments for distribution to other taxing districts, and the County is allowed to be temporarily over the limit before those revenues are distributed. BOCC MEETING JUNE 23, 2025 PAGE 5 OF 7 6. Finance Report for May 2025 Robert Tintle, Chief Financial Officer, presented the Finance Report for May 2025. Commissioner Adair noted that the Fair's RV Park Fund states zero income and asked if the County is still offering RV and boat storage at the Fair. Kuhn said the County ran into an insurance issue last fall and as a result has not stored any privately -owned RVs at the Fair since last winter. OTHER ITEMS: Sheriff Retirement and Appointment of Interim Sheriff Commissioner DeBone said Sheriff Kent van der Kamp has announced his retirement date at the end of July, and the BOCC will be responsible to appoint an interim successor until the voters select a replacement Sheriff at the next general election. Commissioner Adair said the Deschutes County Sheriff's Employees Association (DCSEA) is hosting a public event on July 14t" to interview potential candidates for the position of Interim Sheriff. This event may be moved up to July 7tn Commissioner Chang said the DCSEA event will be a valuable opportunity for everyone in the community to understand who the potential candidates are. Referring to the significant advantage of incumbency, he suggested that the Board discuss its openness in appointing someone who is interested to run for election. He also suggested that the Board consider requiring the submittal of written statements from each potential candidate, which could be made available to the public. The Commissioners agreed to discuss this matter further at its meeting this Wednesday. • ODOT memo for Fort Thompson Lane re: access to/from Highway 97 Commissioner DeBone referenced a letter received from the Oregon Department of Transportation regarding access to/from Highway 97 to County - owned property at Fort Thompson Lane and asked if this needs to formally come before the Board. Commissioner Chang reminded that last year, the County discussed submitting an application for a State Parks and Recreation grant but did not do that as this BOCC MEETING JUNE 23, 2025 PAGE 6 OF 7 question of access was not yet answered. Now that the question has been answered, the County can consider submitting an application in the current grant cycle for funds to design and plan a campground at this site. In response to Commissioner Adair, Commissioner Chang said the County would need to contribute matching funds if a grant was applied for and received. Commissioner Adair did not support applying for such a grant. Summarizing that the proposal is to use County -owned land for a market -rate recreational campground off of Fort Thompson Lane, Commissioner DeBone supported the private sector pursuing this kind of project. Commissioner Chang said establishing a developed campground could help thwart the use of land by unauthorized encampments. EXECUTIVE SESSION: None Being no further items to come before the Board, the meeting was adjourned at 3:44 pm. `r - -- - DATED this C� day of bk 2025 for the Deschutes County Board of Commissioners. IfffifW 61 BOCC MEETING JUNE 23, 2025 PAGE 7 OF 7 vT E S Co f 2� BOARD OF COMMISSIONERS MEETING DATE: June 23, 2025 SUBIECT: ODOT Region 4 Project Updates in Deschutes County RECOMMENDED MOTION: N/A BACKGROUND AND POLICY IMPLICATIONS: Omar Ahmed, ODOT Area Manager, will update the BOCC on the status of various ongoing and planned ODOT projects in Deschutes County. BUDGET IMPACTS: No fiscal impact. ATTENDANCE: Omar Ahmed, ODOT Central Oregon and Lower John Day Area Manager Cody Smith, County Engineer and Assistant Road Department Director b�A O N W Zi 0-0 (., O � L O U 00 0 t6 O 4-+ i U N 0 0� cwI m CO co O too �0 P CO o1 Q-0LO c� O o(a) c o �E o� O i J0 O 06 c O 'aA O O co LO N U O N CY N po 0 CD 0 73 n, CD 1 9 Y/��iii s ® CD o 0 01_'° o O 3 �. ® r- (n Pam' if1 • _r- y k . 0 y ° CD S J II Y ? I a a ✓ i IT �i .. .J-.,,. .,.: s, ., ., ✓.. 3� .., •� i :'�TTY'.5 � - eY i,.L..d'S/ % � � _ .� $�iea � ...,. ;: fi a i Cry Y.?ti w o Q >, 'k M■ W � U o +-� U U O O ® >' p � M o U) � too Lij i 76 co m � ccw o 70 �O Q QL R 11 Cut U) O04. O ® (� Z s 70ra lo cn 0"0 tD °a CA —s c' -0 UO v IV)� ON 5� V y 3 I!1 R CD �y1 l Y e x C Q t1 9MAMA O I N c1 O (� O s �O N K J i O� O ® N (� W ..._ O -O O J Q z a� p O ® v ME � � V >. i o N � 0 — � O E (n \ O v O � � 4- CID CD ® o v �Tt, d ■® z > LO LO -0 N I. Z O >, 2 � CCL N .o ~ ip 3 U tir o ■ = �. 0 O c6 O � � p ly 3 1` cn U w tL N m O O. 4S Li 1"r--•� LE 0 n U c� ► E J a U 4-- O U) c� a� c� .o a� m C- o a +-j OL E C m o a U E N ccl N N �LC)—I C\ N Op p ON M O 1 o > M m U co m O O bA N O O O � C O wo 3coc no o , � 0 4- 0 w O cn o_ ca (D 0 0 a� O� (1) 0 to w� Co ry 70 N COj •• U In CU U CCt o Q � v p N D ) p 0 c o�ia d�1: N <4- wv-1 Q W N d w OGo U) cr ® M 0I%d ®® _ Do SZ_ C� `t r-r 0 Cp (n O ® -z ®to 0 C H eD i� M W 3eli W o O rr N CD N ® CD O O c N cn N %J cn CD -�! ( 1 a Cn CD r-o. e _ fj ::E CD 0 O m N) 3 _ N �- 0) o. u i CV in z :. CD 3 tD -0 H Q (n 9) 0 ram-+ u r-r 07 _ u Q N 07 CL D �h ry�� fix. C a , CD, W 6=1 a-+ 0 + 0 O J N Lao 70 Z > Q N to Q. f-- p 0 1-1 � O Q tB a) _ •� 0 ��► _ �coc cn F O '- 7 to o y _I N� N•� -0 U pig .. to }' thm i► UmcS� bcn w Im M OD. e®g ® �o —i -ri N Q fir; ®_ 'aM �, O CD _. =' €' ; CD CD n v CD0 � �? to cg i 57 CD * CO pp y i ® R Z3 0 0 V 0 Jx 0® 0cn O � 7 r+ ea 0 CD NNW / a)r^ reaane in- lA �_.. t^ V I Vim' ✓" -0 0 ry. V 0'.. e' ' o ,�+ 0 cD 4? s� CD CD CD ea +�tR; L: Q) ICLO tB 2! co E 0 b bA ca c m ka( bf, T'5 0 C) > 0 -j 06 0 0 co (o 0 C.) 5: 0' at MEETING DATE: June 23, 2025 SUBJECT: Courthouse Expansion Update RECOMMENDED MOTION: N/A BACKGROUND AND POLICY IMPLICATIONS% The Facilities Department will give a presentation to update the Board on the status of the Courthouse Expansion project. The update will include the work completed to date, upcoming work, and the project budget. Presentation materials are attached. BUDGET IMPACTS: None. ATTENDANCE: Eric Nielsen, Facilities Capital Improvement Manager Wayne Powderly, Cumming Group Cory Loomis, Pence Contractors .� ma 4-J CL tA Ln CL UJ • • 0 CO Ln N 0 N M N a� D IA 00 O -0 u 0 C O = O O cC O u a ® 0 0 R • • • L•J 13 Alit i I 0 L O E L.- 0 LL V) (U v V L v a.o c m r Lri O V O m bA C �C C a V L- V _N LU V V LA r- O N I- 0 c dJ -J ao 'v L O 4- (A E L1 V) c E O V V 0) L O m N N U Ln In L Ln 0 ® © 0 ® c 0 LALn N ,kuQ N O w O O � C O O O O CL O O O � � O 4J u O N O O utw LU d Oo i c i Ln W bA O to O CaID O i WO O O O r CJ E O- A ® C®coVi Lu U- r*� 71 c E E U C N C V � A E W a, to K N C N c c a ti c Go N t o x ua <i W Q c N H 4L- _ (L) O 7 U m U NTv D w: 7� ti J�3❑ Y U m E o E E E E O) � C M O V U U U U u o o u U U U U � N L O N (6 (6 (0 U d a a d o � o N o � U U N U c `o `o `o `o V_ U ¢ U E_ N N 0) 0) o w = m IL U o_ o_ n D D 0 m) d .-I N N d' (o a ' CD O ' ' I, O O O NNN CO O CDO V c-I (o V � (O O In O N CD O h w V O CDm N N N C N N V_ (D C OO m lz (o C CD (D V Oi O l3 M M M O co m N V (D ri O V d' m w O m I, O O W t (O CD rn OC) a) M N N M ti N (O M V 00 0000 V N 00 N (V eY d N N N H} iR I� 'V ti N M 7 0 c) ' 0 0 0 ' o0 c-i M N N m m d' O m N m N N coO I� d' LO O 00 O N (D M N LO M 00 a) 0)N O m m m .-+ .-O m C N (o (o M m V c0 cc a0 00 00 a0 I� Ili O NCN d' N LO V I� (D CDN' O0 CO O) 6) Ih OD h -It (O MC) Cl) d' Cl) (o 1i N N (D N O O (o Co m V (O (r) M (n N N 1f} EPr CO (O co (D 0) M 0 0 0 ' ' h O O O O ' O V d' 01 O) CD d' O O m m O (D I, N m -q d' O O m O O O O 00 (O ill 00 00 m m N O .-+ O N m �--� ' (o cc C O O ci C O O O 00 h h c0 c0 m m M (o Il, U' � .q co NOD (o N O CD n m O O 0)' ma) 0) 0) 00 N m f, n N O (�D (mo r, OO C, (D Cl) M Cl) 0) 1- co I" N (000 ON (D (D V V 00 .�F-i co W -1 0) 0) N M V M co Cl) H3 ti3 W (O M Cl)I� O O CD CD 1, O Cl Cl O ' N Ul O O V V (D V O O 0) m N 10 m 0) 0) V' O O 0) O 0) O O C. O I, O N N m (3) 0) I, N O O V m M M M O c C I� O N C C C C (D -i N N M M m m M N I� u) O c-� N N O 04 O Cl 0) C) M r M O O (ci 0) �--� �--� O0 00 00 N (O f, r N N 1 (O (O O (D w V N M m M m O (D I, O O h r- V V 00 ti O tO (D .-+ N co O) m N cl d' d' (V co M M M V3 K} N U L � (O E N O O N U m m bD C C m o. � m N C N W C O `0 m to 'o c m Y o � N a N C O N N E N O N N N D- d N c i tminO YO Y .2O H` p CO) LLW OYE_ LN O my O p w O co �n E oE. L) Up Ecc p o OCOL p>Z U$ m U, � ) Q E\ NcnN.L3 H(n O~3 �U j m v•£ m E N oC �O �` QO O E i C a 76 a E U N Yp O W9 0♦O (>J C OO a 0O m O Z p p U U a a cW¢ U J (7 U = U D m a-0 a a cn NO m: a O c G = F =s w U (n N G U) Q cn 0 N a N O V. C N U m m 0 m OC a C C y N_ G O O 3 .. a Lo N cr N C c a N c rJ W Q c m F- � N L V1 W a fm U NTy b, N y JS3❑ I0 O N N O M N O CEO (�O O O i� 00 V I� N 00 N N m M IO V co V N N c-i N oo r, -tt co o r- ir,-1 N dM' W N N co co r Lo N N N O w O N 0 c r, o Lo v oCoo m OLo OOD N Lo N (D (Lo fl N m c N o C.O O V W O N co O N L() U') a -I LD O 0 Q p r U Z a O C O E m y cr O N Q U � 2 a � G G N N ccn- E N z N Q U0 W, N W Z lLLi W 0 M N N NN ,-I m N N N V O O O O 0 0 O 0 0 O O O O OCODC O O Q) O W N N W ,6} 69 � O rO O G Q Q Q O aoo ' a a co O m Y � o N C O Q U � N C O O m O U N d N N fl o O a N E C m N Q 3 � N o C N � O � O N a O O N N O O O N N a � U N C oO U 3 � o oo m a a m N U > m � c � N (O.) 00 O O't cD Lo O Lo O O O O O N N IN O N Lo O Lo (O V Il (o ,w N ri V M .-+ -q a 7 LL c V3 C f00 N C O ~ d N a o m g u p O x N d m W m a N p C n C C o o m w m �O 0 O O N U o � co N C 0 N j_� E S C,0 �IN BOARD OF -.�� COMMISSIONERS MEETING DATE: June 23, 2025 SUBJECT: Four Rivers Vector Control District Operations Review and Board Appointments BACKGROUND AND POLICY IMPLICATIONS: The Four Rivers Vector Control District is overseen by a five -member Board. Board Member Amy Varner submitted notice of her resignation on June 12t". The term of the position held by Eva Wild Crain expires on June 30t"; Crain has indicated her desire to be reappointed while the Board has submitted a recommendation that Jim Close be appointed to that position. In addition to Crain and Close, two others have indicated their interest in being appointed to the Board —Steven Emerson and Dale Fuller. The BOCC has the final determination on appointments to this Board. BUDGET IMPACTS: None ATTENDANCE: Dave Doyle, Legal Counsel 0-� ES To: From: Re: Bate: Procedure. COUNTY LEGAL Christopher Bell, Sr. Assistant Legal Counsel John E. Laherty, Sr. Assistant Legal Counsel Stephanie Marshall, Sr. Assistant Legal Counsel Kimberly Riley, Sr. Assistant Legal Counsel BOCC Legal FRVCD June 20, 2025 David Doyle, Legal Counsel During the work session on June 23rd, the BOCC will meet with the Four Rivers Vector Control District (FRVCD). Authority. ORS 452.120 provides that the County "shall" (1) call special meetings of the board of trustees of the district for the purposes of investigation and supervision of the district's affairs. (2) hold hearings of complaints of other interested persons. Background. In the past few months, the County has received a number of complaints relative to the operations and business affairs of the Four Rivers Vector Control District (FRVCD). These include: • Meetings. How often? How noticed? Are Minutes kept and available? • Vehicles. How many? Are they utilized as take home for staff? If so, why? How is mileage tracked? How is fuel purchased, and how is use of fuel tracked? • Wage Schedule. Does a wage schedule exist? Did the Board approve the wage schedule? Are there job descriptions? Are the job descriptions available to the public? Do employees receive step increases, COLAs, other benefits? • Business Operations. Does the District have written purchasing policy and guidelines? Are monthly financial statements generated, and are they provided to Board members and are they available to the public? Does the District maintain business hours when the public can drop in? What insurance does the District obtain? Who is the insurer? What are policy limits? • Budget Process. Why is there no Budget Committee? What public process/notice was utilized to give the public notice of the proposed budget? How do you determine/adopt a budget without a budget committee process? How are annual tax documents sent to the Assessor 30C NW Wall Street Suite 205 Bend, Oregon 97703 (541) 388 6623 @ le,gaicounsel@descluates.ocg @nnnnv.dcsc' utes.org Page 2 (LB50) prepared, and by whom? What are you doing to have a budget committee in place for FY26? Is an annual external fiscal audit performed? When was last one? Are copies of the audit available to the public? Bylaws. When created? When most recently amended? How was the public noticed as to proposed amendments? Was the full Board involved with the amendments? Board Members. The makeup of the Board is interesting. Having a husband and wife both serve on the Board (with daughter-in-law as Office Mgr.) is certainly not a best practice. Discussion as to why this arrangement should (or should not) continue is likely. Appointment of New Board Members. How many open seats are there? We are aware that Amy Varner has asked to be removed. What about the other seats? When do those terms expire? Does the current Board have nominations for the Commissioners to consider? Attachments. • Undated By -Laws • June 12, 2025 Amy Varner letter • Megan Tucker email string • Dale Fuller Appointment request • Steve Emerson Appointment request of the FOUR RIVERS VECTOR CONTROL DISTRICT Preamble The District was lawfully created by the Deschutes County Board of Commissioners on August 21, 1985. The commission created the Four Rivers Vector Control District with Order number: 85-107 on September 11, 1985. Vector Control Districts are governed by Oregon Revised Statues (ORS) Chapter 452 (Vector Control laws) and ORS Chapter 198 (Special Districts law). ARTICLE I Name and Authority Section 1— Name: This organization shall be known as the Four Rivers Vector Control District (District). Section 2 — Authority: The district is established under the authority of Oregon Revised Statutes (ORS) Chapter 452, which authorizes the formation and operation of vector control districts for the purpose of controlling and abating vectors, including but not limited to mosquitoes and other disease - carrying organisms. ARTICLE II Purpose and Powers Section 1— Purpose: The purpose of this organization is to manage and control the public health vector (mosquito) populations within the Four Rivers Vector Control District boundaries, ensuring public health and safety through various vector control measures and public health education. Section 2 — Powers: The District shall have the powers granted under ORS Chapter 452, including but not limited to: a) Conducting surveys and inspections for vector populations. Page ( 1 FOUR RIVERS VECTOR CONTROL BY-LAWS b) Applying vector control measures including physical, chemical, and biological methods. c) Acquiring and managing property and equipment necessary for operations. d) Entering into contracts or intergovernmental agreements. e) Levying and collecting taxes or assessments as permitted by law. f) Hiring and supervising employees. Adopting rules and regulations for operation and vector control procedures. I V.W' j1:KtE Board of Directors (Board) Section 1— Membership: 1) Board of Directors of the District shall consist of five members serving four-year staggered terms. No person shall be eligible to be a Board member who is not at the time of election or appointment a resident or property owner in the District. 2) All Board members shall serve at large. Section 2 — Election of Board Members: The appointment of Board members shall be conducted as provided by ORS 452.090 and ORS Chapter 255. Section 3 — Qualifications: No person appointed to the Board shall be sworn in unless such person meets the qualifications for office set forth in ORS 452.080. If questions exist regarding the eligibility of any candidate, the Board shall obtain an opinion from legal counsel prior to swearing in such person. Section 4 — Oath of Office: Each newly appointed Board member shall take an oath of office at a Board meeting prior to assuming the duties of the position, as required by ORS 452.080. Section 5 —Term of Office: Except where the Board or the County Commission is filling a vacancy on the Board, terms of office shall start on 1 July. Section 6 — Removal: A member may be removed by the appointing authority (county commissioners) for a change in elector status, missing board meetings, self -dealing, ineptitude, misappropriation of Page 1 2 FOUR RIVERS VECTOR CONTROL BY-LAWS funds, conduct which exposes the district to unreasonable risk of liability, or disruptive behavior at board meetings. Section 7 — Vacancies: Vacancies on the Board shall be filled by appointment by the County Commission. A majority of the remaining members of the Board will submit recommendations as they wish to the County Commission. If a person is appointed to fill a vacancy in mid-term, the appointment ends when the term being filled ends. Section 8 — Meetings and Quorum: Regular meetings shall be held quarterly on the third Wednesday of January, April, July, and October at 6:00 p.m. or may be more frequent at the discretion of the president of the board. Three members shall constitute a quorum. Special meetings of the Board of Directors may be held at the call of the president or upon call of any three members giving not less than three days' notice. Regular meetings of the Board of Directors shall be held at the Four Rivers Vector Control office, 56478 Solar Drive Bend, OR 97707, unless otherwise determined by the board of directors. All meetings must be held within the District boundaries. Section 9 — Powers and Duties of Board of Directors: The Board shall have general supervision over all affairs of the organization subject to the will of the District expressed at any duly called meeting. The Board of Directors shall hire the District Manager, who shall be an employee of the district. The Board of Directors shall formulate policies of this District subject to the expressed will of the District and shall direct the activities of the District Manager. The Board shall do all other things necessary to accomplish the purposes of this District. ARTICLE IV Officers and Executive Committee Section 1— Officers: The officers of the District shall be the President, Vice President, Secretary and Treasurer, and clerk of the board. The officers shall comprise the Executive Committee. The Vice President shall serve as presiding officer in the President's absence. Section 2 — Duties of Officers: 1) President: a. The President of the Board shall preside at Board meetings, consult with the Clerk of the Board on meeting agendas, and have the same rights as other Board Page 13 FOUR RIVERS VECTOR CONTROL BY-LAWS members to discuss and vote on matters. The President may call Special Meetings as per Oregon Public Meetings Law and shall sign official District documents on behalf of the Board when authorized by a majority. The President shall also perform all duties prescribed by the Oregon Revised Statutes. 2) Vice -President: a. In the President's absence, or during any disability of the President, the Vice President shall have the powers and duties of the President of the Board. The Vice President shall have such other powers and duties as a majority of the Board may from time to time determine. 3) Secretary and Treasurer: a. The Secretary shall ensure accurate minutes of each Board meeting are taken, transcribed, distributed for review, and properly maintained in chronological order, with the option to delegate these tasks to staff. The Treasurer shall ensure the District maintains accurate accounting and financial records. 4) Clerk: a. The Clerk of the Board, who is the Chief Executive Officer or another designated person, shall respond to routine correspondence, handle special correspondence as directed by the Board, prepare for Board meetings, and maintain and update District Policy and Procedure Manual. Preparation includes creating the agenda with the President's advice, maintaining a calendar of unfinished business, ensuring legal requirements are met, drafting policy motions upon request, attend all board meetings or designate alternate, make physical arrangements for board meetings, and provide public notice in accordance with Oregon Public Meetings Law. ARTICLE V Committees Section 1— Committees: The Board of Directors may appoint other such committees as may be necessary or desirable. Section 2 — By -Laws Committee: The Board shall annually appoint a By -Laws Committee, at least one member of whom shall be a member of the Board. The By -Laws Committee shall be responsible for reviewing the Association by-laws, and where appropriate, recommending amendments to the Board. The review will occur at the beginning of each fiscal year. Section 3 — Executive Committee: Page 14 FOUR RIVERS VECTOR CONTROL BY-LAWS The officers shall comprise the Executive Committee. The officers of the District shall be the President, Vice President, Secretary and Treasurer, and clerk of the board. Section 4 — Budget Committee: Under ORS 294.336, the District's Budget Committee will include the Board of Directors and an equal number of qualified electors. Any change in the Board's size will result in a proportional change in the Budget Committee. The Committee will elect a chairperson and secretary at its first meeting, review and approve the proposed budget, and adhere to Oregon's Public Meetings Law. Members serve three-year, staggered terms without compensation and are not considered District officers or employees. ARTICLE VI Finance Section 1— Fiscal Year: The fiscal year for the district shall be July 1 to June 30. Section 2 — Budget: The Budget Committee and the Board shall annually prepare and adopt a budget in accordance with Oregon Local Budget Law for each fiscal year beginning July 1, which shall adequately provide for all activities of the District. Section 3 — Audit: The District is subject to Municipal Audit Law, ORS 297.405 to 297.555. The District will contract with an accountant licensed as a municipal auditor to perform an annual audit. The auditor will present the audit report to the Board of Directors for approval and the District will submit the audit report to the Secretary of State's Office. ARTICLE VII Operations Manager— District Operations Section 1— Qualifications: The Operations Manager of this District shall be a competent, qualified individual and a resident of the State of Oregon. Educational and experience requirement shall be determined by the Board. Section 2 —Salary: The Operations Manager shall receive a salary which shall be fixed by the Board. Page 1 5 FOUR RIVERS VECTOR CONTROL BY-LAWS Section 3 — Duties: The duties of the Operations Manager shall be defined by the Board subject to the will of the District expressed at any duly called meeting. ARTICLE VI11 Amendment to By -Laws Section 1— Amendment: The by-laws may be amended and new by-laws adopted, by majority vote of the board at any regular meeting or at any special meeting of the board called for that purpose, provided that notice of the proposed amendment has been given to all members at least seven (7) days prior to the meeting. IN WITNESS WHEREOF, the undersigned hereby certify that these By -Laws of the Four Rivers Vector Control District were adopted at a duly constituted meeting of the Board of Directors held on Signed, 20 Page 16 FOUR RIVERS VECTOR CONTROL BY-LAWS June 12, 2025 Hello Commissioner Tony Debone, Patty Adair and Phil Chang, I filed a complaint about Rodney Dieckhoff on April 2, 2025. While I still feel that the board president, Rodney Dieckhoff should be removed from the Four Rivers Vector Board for retaliation, manipulation and lying about myself and another board member-., Rodney did provide me an apology letter, please see attached. This by no means excuses his behavior, but does in fact admit to his wrong doing. When I met with Rodney to discuss my complaint, I agreed to withdraw my complaint if he agreed to write an apology for his false statement. Because he sent his apology. I wish to withdraw my complaint. I feel that proceeding with this complaint will only create further retaliation from the Board President, Treasurer and Office Manager. When I became a board member, I wanted to make a difference for our community that I have been a part of for over 20 years. I was eager to learn the values and mission of Four Rivers Vector Control. In December 2023 and again February 20241 was one of 3 board members (Duncan, Eva and myself) that were asked by Rodney and Lawrie Dieckhoff to meet and provide an increase in pay for the office manager and was provided a salary range to go by. The three of us had no idea this wasn't part of our board position and decided to meet to discuss her increase. When we attended a board meeting June 20, 2024 to let them know we had decided against this large pay increase, as the board treasurer had just made the motion on November 15, 2023 to provide the office manager with a retirement plan of $500.00 per month (In minutes from November 15, 2023) as well as now providing the 2 Full Time Employees and their families with complete and increased health benefits. The President and Treasurer already knew what our decision was, though they were not a part of our discussions. . We were then told the "Job title restructuring" of the Office Manager and the Operations Manager were being created and duties to include raises will now be given by the Operations Manager. At a meeting we were told by the Office Manager that she would not get a cost of living 3.5% increase like the rest of the employees but will be getting a "Significant raise". When I questioned the "significant increase" and asked what that included, I was told it was not for public knowledge. It was then told by Rodney that he and Lawrie should have never asked us to discuss giving the office manager a raise as it was not appropriate for he and Lawrie to request this of us. After this, Eva and I were left out of board activities or told things at last minute. We were not told about the meetings with the commissioners and when we did find out and asked about them, the board president said it "was not a big deal and nothing important was discussed" The June 26, 2024 board meeting was the last board meeting the Office Manager and Operations Manager had attended until we had a board training with SDAO on April 23, 2025. I would like their responses removed and noted as false as they were not in attendance of any kind to make such fabricated and falsified statements. Last year we voted on a wage analysis because we didn't feel the wage increase was appropriate for seasonal full-time positions. It was voted as a "yes", but to this day, still has not been done. Excuses of no return calls back from HR Answers, yet HR Answers called regarding the re -writing of By-laws done by the Office Manager. We also voted on fuel having its own line on the budget as there is no one keeping track of the fuel. After the Board voted to have fuel moved to its own line item in the budget the Operations Manager and Office Manager decided it would not have its own line because it was not required by the state. January 13, 2025 we were sent an email letting us know of a board meeting happening on January 15, 2025 that included financials. I responded to the email with a request of bank and credit card statements. With the upcoming budget meeting 1 felt we as a board needed to see what money was being spent on and incoming funds for us to effectively create a budget, I thought it important to know the details. I was told at the board meeting on the 15th that I would need to fill out a public records request, which I did at that moment and gave it to the President. I even told them they could go to any local branch and to save on paper as they would be charged to have it printed and that they could have it emailed to save money. After receiving the statements in February I noticed all the Office Manager's payroll checks and bonuses were all being signed by the President and Treasurer, which normally would be acceptable, if they weren't related. After telling us the Operations Manager was her direct superior, why wasn't he the one signing her checks instead of the Board President and Treasurer? We questioned these actions at a meeting and were told by the President, Mr. Dieckhoff he knew it was wrong but continued to do so anyway as he stated "There was no one else to sign checks". I felt that his actions put the whole board in an incredibly bad situation and was told by SDAO that we could all be fined for the nepotism. I was not comfortable with this and expressed concern. It was stated by the President that the Operations Manager is now signing her checks. I hope this is true. There were so many other events that took place while I held my position on this board. I hope someone takes the time to go through all of the meeting minutes on the website and takes note to some of the things that took place including the attachments of statements from Eva Wild Crain and myself. Someone should investigate. I have everything printed out as well as statements from Mrs. Wild Crain and myself. We still have not seen any of the receipts we requested but did notice on the last budget meeting there was a line item for a scanner. I hope receipts are being scanned in and attached to the statements like I suggested. Hopefully someone can go in and look at all of the receipts at some point as the rest of us have yet to see them. We were told by the President that we need to provide a list of receipts that we would like to view and had 34 days to do so, even though we have stated all the store receipts several times. We feel the charges to Walmart, Costco, Safeway, Sportsman's Wherehouse Sunriver country store and several other charges were excessive. At this time, I am requesting to be removed from this board. I am no longer willing to deal with the nepotism, retaliation and bullying by the Office Manager, Treasurer and President. If at any time the current President, Treasurer and Office Manager are removed, I would love to be a part of this board again. But currently, I don't feel it is valuable to my well-being. Thank you, Amy Varner June 5,2025 To Amy Varner, as per our conversation today lam formally apologizing for going to your place of employment and stating to the branch manager that your actions are having a toxic effect on the Four Rivers Vector Control District. As I explained to you during our conversation my intent was not to deface you in any way and I'm sorry it came across that way, I was merely questioning the policy First Interstate Bank has for account access policies. So again, I'm truly sorry for the I dealt with the situation. Sincerely, Rodney Dieckhoff Outlook FW: Questions regarding Four Rivers Vector Control District From Brenda Fritsvold <Brenda.Fritsvold@deschutes.org> Date Fri 6/13/2025 12:26 PM To David Doyle <David.Doyle@deschutes.org> Dave, Sharing the District's response to Megan Tucker's most recent email fyi. ` Brenda Fritsvold I Executive Assistant DESCHUTES COUNTY BOARD OF COMMISSIONERS (541) 388-6572 Enhancing the lives of citizens by delivering quality services in a cost-effective manner. From: Four Rivers Vector Control <fourriversvectorcontrol@gmail.com> Sent: Friday, June 13, 2025 10:44 AM To: Megan Tucker <megan.tucker@att. net> Cc: Duncan Atwood <duncanjatwood@gmail.com>; Amy Varner <avarner1969@gmail.com>; Tony DeBone <Tony.DeBone@deschutes.org>; Phil Chang <Phil.Chang@deschutes.org>; Patti Adair <Patti.Adair@deschutes.org>; Board <Board@deschutes.org> Subject: Re: Questions regarding Four Rivers Vector Control District Some people who received this message don't often get email from four-iversvectorcontrol@gmail.com. Learn why this is important Caution: External email to Deschutes County: If unexpected or unfamiliar, be cautious with links and attachments. Contact your IT Dept if unsure. Megan, Thank you for your email. We acknowledge receipt of your questions and concerns. We will provide a response when time permits. In accordance with ORS 192.324, we will provide you with either a response or an estimated completion date within 15 business days. Myles Bowlin Operations Manager Four Rivers Vector Control District Fourriversvectorcontrol@gmail. com Phone: 541-593-1689 On Fri, Jun 13, 2025 at 9:17 AM Megan Tucker <megan.tucker@att.net> wrote: Thank you for your response, Sierra. Again, please share this e-mail with the other board members as I don't have their emails. I have some follow up questions: 1. You state that the meeting in January was a special meeting and the next regular meeting was held in May. The website and meeting minutes state that the meeting January 15th was a regular meeting. Why aren't regular board meetings being held? As someone who has and is sitting on a special district board, how are things being voted on and business being taken care of if you are only meeting 3-4 times a year? 2. Are financial decisions approved by the board prior to expenses being paid? What are the approved limits that the board president can authorize? 3. Please provide treasurer reports from December 20th 2023 to present. 4. The Bi-Laws that you sent over were not signed. Were the Bi-Laws approved via resolution and adopted/signed? In the minutes a motion to approve the Bi-Laws was made but it referenced the employee handbook/policy handbook not the Bi-Laws. I'm confused as to if these are current Bi-Laws you provided. 5. It is a REQUIREMENT to have a budget committee of equal number of board members and community members. Why is the district not following this requirement? From my understanding it has been brought up and discussed multiple times over the past several months. At the last meeting Rodney stated that there "wasn't time to get a budget committee together." Documents don't have to be filed until the end of June. There was time! 6. If the district is hiring, why does it say that you are not currently hiring on the website for seasonal operations? 7. How often are officers elected/selected? Who holds what positions ie:. president, vice president, secretary, treasurer & clerk? 8. Why were positions within the district (office manager, operations manager) restructured in Summer of 2025 without board meeting/voting on the restructure? 9. There are two full-time employees, correct? What do the employees do in the "off season" to warrant full-time employment? 10. In January 2025 it was reported that the drone would be used in "larger, open areas" in a pilot program. Is that happening or was that scrapped? How is the district planning on recouping the funds wasted on purchasing a drone? 11. Are district vehicles used for personal use? Are they taken home each day? 12. It was requested at the April budget meeting that line 15 be broken up to show fuel and maintenance separately. Why wasn't that done? 13. While reviewing the budget for 2025/2026, please correct me if I'm wrong but the district is budgeting MORE money than they receive in taxes for the year for personnel? 14. How much was actually spent on each budgeted item for 2024/2025 so far this year? ie:. Personnel, aerial applications, shop operations, general office and building expenses, etc. Here is the bottom line, when looking at the minutes, the complaint that was filed with the county commissioners and the documents provided, it appears that funds are not being spent appropriately and/or the district has something to hide. If the district didn't have anything to hide, why not release financial statements/receipts to the board at a minimum? These are public records! It appears that Rodney and Lawrie are pushing for benefits, bonuses salary increases for their daughter-in-law AND writing her checks! Isn't that nepotism? It also appears that someone is bringing their child to work based off the minutes on August 2024. This is a government entity and is held to standards of that. I think the district is seriously lacking best practices to allow for transparency. Sincerely, Megan Tucker (541) 280-7587 On Jun 11, 2025, at 11:34 AM, Four Rivers Vector Control <fourriversvectorcontrol@gmail.com> wrote: Good morning, Thank you for reaching out. First, I want to apologize for the delay in responding. We've been very busy handling field operations and other critical tasks during this peak season. Please know that we have only one staff member in the office who is responsible for all correspondence, administrative duties, budget work, and day-to-day district operations. Trying to respond to everyone in a timely manner is a priority, but it can be challenging with our current staffing capacity. Additionally, I'd like to note that under ORS 192.324(2), public entities are allowed a reasonable amount of time to respond to public records requests based on the volume of requests, complexity, and staffing availability. We strive to be transparent and responsive, and I appreciate your patience as we work through your questions and documentation requests. Before diving into your questions, I want to share that district management changed in the middle of the 2023 season. Unfortunately, when we assumed oversight, much of the district's records, structure, and operations were in disarray. Since the change in management we have spent a lot of time untangling these issues, rebuilding systems, and working to modernize our approach. It has been a learning curve, but we are committed to improving service, transparency, and efficiency each season. I have addressed each of your questions below, and I'm happy to follow up with more information if needed. Board Meetings & Scheduling: The board meets a minimum of four times per year, as outlined in our current bylaws. Per Oregon law, vector districts like ours.are not required to meet at set intervals unless otherwise stated in the bylaws. The meeting in January was a special meeting, and the next regular meeting was held in May. If urgent matters arise, special meetings are scheduled with public notice, while day-to-day decisions are handled by district staff. Decision -Making & operations: Operations are managed by our Operations Manager, Myles Bowlin, who oversees all fieldwork and treatment strategies based on mosquito surveillance, water levels, and environmental conditions. Financial decisions and district expenditures are reviewed and approved by the board. In cases where expenses are time -sensitive, the board president can authorize expenditures within approved limits, which are later ratified by the board. Bylaws: The board recently approved updated bylaws. I've attached a copy to this email and will ensure they are uploaded to the website as soon as possible. Budget & Financial Transparency: Budgets for the requested fiscal years are attached. While we have not used a formal budget committee in recent years due to our size and staffing limitations, we are actively revisiting this to improve transparency and community involvement. Budget Influx: The increase in available funds this year is due to a combination of unspent carryover from prior years and an increase in property tax revenue resulting from new development. We did not have a significant increase, but you can review the budgets to see where the money is being allocated. Financial Documentation for Board Members: Board members are provided with monthly income and expense reports and have access to all relevant district financials during meetings. As discussed at the recent board meeting you attended, a request was made by one board member to review multiple years of bank statements and itemized receipts independently. However, that request did not follow the formal public records process and was not supported by the board. As a result, the board voted to review those materials collectively in a transparent, board -led process. Staffing & Coverage: While the district previously had a larger seasonal staff, hiring has been difficult in recent years. Positions are seasonal, require pesticide licensing, and involve physically demanding outdoor work, which has limited interest. We continue to recruit and train seasonal staff, and we currently have one in training. If you know of anyone interested in a summer job send them our way! Drone Use: The district owns a drone that was originally intended to assist with treatment. Unfortunately, due to our region's dense tree canopy, proximity to the airport, heavy recreational activity, and FAA restrictions, it has been extremely difficult to use effectively. The challenges of operating in such a complex environment were not fully considered by previous management when the drone was purchased. Helicopter Treatments" In previous years, helicopter treatments were easier to conduct. However, updated FAA regulations now require a Congested Area Plan (CAP) for much of our district. Our former contractor was unwilling to operate under the new requirements, so we partnered with Edgefield Aviation, who has been helping us navigate the extensive CAP process. This process has required significantly more public outreach than before including but limited to press releases, radio notifications, emails to residents, mailed or hand -delivered notices to riverfront properties, and signage in common areas. Coordinating all of this as a single staff member has been no small task, but I'm happy to report we recently secured the necessary permit. The helicopter will be flying for treatment over the Little Deschutes River on Monday, June 16th. Clarification About Property Taxes and Individual Treatment: We understand your concern about paying both property taxes and for private mosquito treatment. It's important to clarify that while you are taxed as part of the district, your property taxes go toward mosquito abatement efforts that benefit the entire district, not individual lots. The district's goal is broad public health protection through area - wide surveillance and treatment of breeding grounds. If you choose to supplement with private property treatment, that is entirely at your discretion and not included in the scope of our services. We completely understand your frustration, especially during an intense mosquito season like this one. We're working hard to adapt and improve each year. Sincerely, On Wed, Jun 11, 2025 at 10:18 AM Megan Tucker <megan.tucker@att.net> wrote: Good morning, sent this request a week ago today and the district hasn't responded to my request. I would appreciate a prompt response with the requested information. also want to remind you that as per the SDAO Administrative Handbook (page 115), you must acknowledge receipt within five business days, which you have failed to do. Again, please provide requested information at your earliest convenience. Thank you, Megan Tucker On Jun 4, 2025, at 2:40 PM, Megan Tucker <megan.tucker@att.net> wrote: Good afternoon, I am sending this email to the district email along with board members email that I could find. Please feel free to share this email with all board members. My husband and I have lived in the district for the past 8+ years. When we first moved here we didn't experience many mosquitos. From my knowledge, the vector control used to spray via helicopter (which we used to see) & treat the larva prior them hatching. The past several years we haven't seen any helicopters treating and the mosquitos have been unbearable. We personally been paying a private company to treat our property for mosquitos the past 3 years. In discussions with friends and family, we have been made aware that there may have been some issues within the Four Rivers Vector Control District in regards to past board members and how our tax payers dollars have been used in inappropriate ways. Again, we have been paying another company to treat our property and we feel like our tax money isn't being used to treat the mosquito infestation. We understand that this year there has been an unprecedented amount of water but we are frustrated that we are needing to pay another company to treat for us. After doing some research & attending the last meeting, we have some questions regarding the district and I'm requesting some documents to better understand how our tax monies are being spent. 1. How often does the board meet for meetings? 2. Why was there a regular board meeting in January and not another regular meeting until May? How are things getting done if you're not holding regular board meetings to make decisions? 3. Is the entire board agreeing on paying expenses when they arise? 4. Who is responsible for the day to day operations? Who makes decisions on where treatments are made, how they are made, etc.? 5. At the last board meeting you approved bi-laws for the district. Can you direct me where I can find a copy of those bi-laws or send them to me? I couldn't find them on the website. 6. Why isn't the district using a budget committee each year for creating the budget? 7. Where can I find a copy of the budget for 2023/2024, 2024/2025 & 2025/2026? Please provide. 8. At the last meeting, it appears that there is an influx of the budget this year. Where did that money come from and how is it being used? 9. Why isn't the district providing documentation to the entire board regarding district finiancials? If the district doesn't have anything to hide, why not be transparent? 10. Are you planning on hiring additional seasonal employees to be able cover more ground to get the mosquitos under control? 11. 1 read in minutes that the district owns a drone. How is that being used for treatment? Like I said, we are frustrated that we are paying another company to do what we are already paying taxes to the Four Rivers Vector Control District to do. We would like a better understanding on where our tax dollars are being spent. Thank you for getting the requested information to me at your earliest convenience! Sincerely, Megan Tucker Sierra Dieckhoff Office Manager Four Rivers Vector Control District Fourriversvectorcontrol a@gmail.com Phone: 541-593-1689 <Four Rivers Vector Control By -Laws 5.2025.pdf><2022-24_budget.pdf><2024-25 Budget.pdf><2025-2026 Budget.pdf> Dear Distinguished Members of the Board, I would be honored for you to consider my appointment to the Four Rivers Vector Control. I currently reside at 56755 Nest Pine Drive, Bend, OR. I am the property owner and voter within the jurisdiction of the Four Rivers Vector Control. While living here over the last 20 years and full time since retirement for the last three years, I have become keenly aware how important this organization is to our community. I currently serve as Treasurer for the Crosswater Homeowners Association and Secretary for the Camp Abbot Hangar Owners Association at the Sunriver Airport. I also serve on the Board of a non profit organization named Let them Hear. My past affiliations with Public companies have been as CEO for McAfee Inc., Borland Software, ComScore Inc. I have served on the Board of Directors as Chairman, and as Committee Chairman for Phoenix Software, AVG Technologies, Symantec Security, Zoran Technologies, Quantum Computers, Guidance Software, My past and current affiliations with Private companies are as follows, Chairman of the Board and investor for Moka5, WhoWhere, Prosites, Soothe, Quest Airplane Company, Mobisocial, Clairvoyant LLC, MFK Group, Refinery Partners. Thank you for your consideration, Dale Fuller 650.796.6977 Steven Emerson 54641 Husky Ln Bend, Oregon, 97707 steven.emerson86@gmail.com (510) 815-5468 6/ 15/2025 Board of Commissioners Deschutes County 1300 NW Wall Street Bend, Oregon, 97701 Dear Members of the Board of Commissioners, I am writing to respectfully express my interest in serving on the Four Rivers Vector Control District Board. As a resident living within the district, I care deeply about the health and well- being of our community and would be honored to contribute my knowledge, skills, and experience in this capacity. With years of experience in local government, I bring a strong foundation in public service, administrative processes, and community engagement. My background also includes practical, hands-on experience in vector treatment, which I believe is essential in understanding both the challenges and solutions needed in effective vector control. In addition to my operational expertise, I have a solid record in budget management and financial oversight. I have worked closely with municipal budgets and understand the importance of fiscal responsibility, resource allocation, and long-term planning to ensure efficient and effective program delivery. If appointed, I will bring honesty, integrity, professionalism, and transparency to the role, along with a deep commitment to serving the public interest. I believe my combined experience in local government, vector treatment, and budget oversight positions me to make a meaningful contribution to the Four Rivers Vector Control District Board. Thank you for your time and consideration. I would welcome the opportunity to serve and help advance the district's mission. Sincerely, Steven Emerson Steven C. Emerson Cell: (510) 815-5468 steven.emerson86(4)mail.com Work Experience: November 2024 - Current City of La Pine — Utility Billing Clerk • Collect and process utility payments • Extracting meter read data • Provide customer service in person, phone, and email • Run monthly billing process, procedures, and reports • Administrative support for Finance Director and City Manager • Customer Account and Records Research • A/P and A/R backup • Special projects as needed • Data entry between multiple software platforms • Facilitate public record and Lien Requests • Entering Planning Applications / Collecting Planning fees • Backup to Recorder for Council meetings October 2021-Current Deschutes County Property Tax Assistant - Temp Seasonal • Open and sort tax mail • Scanning and entering tax payments • Verifying payments received for accuracy • Research property tax overpayments • Preparing back up for processing over payment refund checks • Daily clerical work and assignments • Researching and verifying confidential information • Support Deputy Tax Collector November 2023 - Current Deschutes County - Administrative Support Technician • Operate Live Audio/Video Stream for Board of Commissioner Meetings • Cut, edit, and upload recorded meeting videos • Setup / Arrange meeting spaces • Support Commissioner's Executive Assistant • Troubleshoot Meeting Audio/Video Livestream September 2023 - October 2023 City of Bend - Administrative Specialist — Utilities Department — Temp • Data Entry for Water Disposal Documents Skills and attributes: • Provide excellent pro -active and reactive customer service, building strong customer relationships, working with team members, and vendor relationships • Very organized • Well versed in handling confidential information and documents • Attention to detail • Team player with positive attitude and leadership • Excellent attendance and punctuality • Professional demeanor with strong work ethic in an administrative, clerical, and field setting Computer Skills and Experience: Education: References: • Advanced Apple and PC skills • Advanced AN skills • Extensive knowledge of hardware and software installation • Proficient in Microsoft Excel, Word, and Microsoft Office Suite • Furthered general education, Diablo Valley College, Pleasant Hill, CA • Graduated from Salesian High School, Richmond, CA • Judi Hasse(Deputy Tax Collector)(541)-383-4399 Known 4 years • Ryan Dunning (colleague) (541) 388-6591 Known 4 years • Michelle Assia (colleague) (510)-604-3270 Known 12 years • Chris Ogren (colleague) (530)-598-6584 Known 2 years MEETING DATE: June 16, 2025 SUBJECT: Proposed Policy Updates: F-4, HR-15, GA-3, GA-21 BACKGROUND AND POLICY IMPLICATIONS: In 2023, County Administrator Lelack established the Policy Advisory Committee (PAC), 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 is reviewing and suggesting revisions to County policies. Those changes are then shared with Legal Counsel, Administration and Department Heads for review and feedback. Staff brings proposed policy revisions to the Board on a quarterly basis. Today, staff will be discussing proposed revisions to the following policies: F-4 - Capital Asset Policy (Replaces F-4, F-5, F-6) This policy was last updated in 2023. Proposed updates include: • Increases capitalization threshold from $5,000 to $10,000. This matches the new federal threshold. Updates the definitions for capital assets and capitalization threshold. Adds language for bulk purchases of items under $10,000 and when to capitalize for group purchases over $100,000. • Adds language related to financial reporting for leases (GASB 87). This is current practice, just putting into policy. • Adds language related to financial reporting for Subscription -Based Information Technology Arrangements (SBITA's) (GASB 96). This is current practice, just putting into policy. HR-15 -Travel Time Compensation Policy This policy was last updated in 2010. Proposed updates include: Removing the bolded language below in the Out of Area Travel for Non- exempt (hourly) Employees section: If a non-exempt employee travels out of the area and it includes an overnight stay, the time spent traveling during normal work hours (including a normally scheduled day off) must be compensated. When the travel time falls outside the employee's normal work hours, the travel time shall be compensated if the travel is by automobile (either as the driver or passenger) and not paid if the travel is via airplane. Time spent traveling from the employee's home to the airport and airport to home shall not be paid. GA-3 - Communications Policy This policy was last updated in 2009. Proposed updates are primarily administrative cleanup items and reflect process and staffing changes that have occurred since the policy was initially implemented. GA-21 - Social Media This policy was last updated in 2017. Proposed updates are primarily administrative cleanup items and reflect platform and process updates that have occurred since the policy was initially implemented. They also reflect staffing changes that have occurred since the policy was initially drafted. BUDGET IMPACTS: None ATTENDANCE: Whitney Hale, Deputy County Administrator Robert Tintle, Chief Financial Officer Deschutes County Administrative Policy No: HR-15 w Effective Date: February 8, 2010 o { TRAVEL TIME COMPENSATION POLICY STATEMENT OF POLICY It is the policy of Deschutes County to pay employees for travel time in accordance with the Fair Labor Standards Act, State of Oregon Bureau of Labor and Industries regulations, and applicable collective bargaining agreements. APPLICABILITY This policy applies to all County employees, except elected officials. DEFINITIONS • Portal-to-portal travel — an employee's normal home -to -work and work -to -home travel at the beginning and end of a single work day. • Travel between worksites — employee travel within a single day between multiple work sites. • Special one -day assignment — employee is sent on a one -day assignment to a city more than 30 miles from the employee's fixed official work station. • Overnight travel - applies whenever travel keeps an employee away from the home community overnight. POLICY AND PROCEDURE Time spent traveling on County business should be scheduled within an employee's regular schedule, to the extent possible, overtime should be avoided or minimized. In the event a specific situation is not covered by this policy, Oregon Bureau of Labor and Industries' (BOLI) Administrative Rules (OAR 839-020-0045) shall apply. BOLI "Travel Time Compensation: Questions and Answers" are attached. In the event that this policy conflicts with an applicable collective bargaining agreement, the collective bargaining agreement shall prevail. Portal-to-portal travel shall not be compensated. Travel between worksites shall be compensated. Out of Area Travel for Non-exempt ("hourly") Employees If a non-exempt employee travels out of the area for a one -day special assignment that does not require an overnight stay, the time spent traveling is counted as hours worked. If a non-exempt employee travels out of the area and it includes an overnight stay, the time spent traveling during normal work hours (including a normally scheduled day off) must be compensated. Time spent traveling from the employee's home to the airport and airport to home shall not be paid. For a one -day special assignment or an overnight stay, overtime shall be paid only if the total hours for the week exceeds 40 hours or 48 hours for law enforcement employees on a 4-12 shift (unless the applicable collective bargaining agreement requires overtime). Policy No. HR - 15, Travel Time Compensation Page I Out of Area Travel for Exempt ("salaried") Employees It is expected that employees in exempt positions will remain on duty for whatever time is necessary to carry out the responsibilities of their positions. If an exempt employee travels out of the area for a special one -day assignment or an overnight stay, the time spent traveling is counted as hours worked. A department may flex the hours of an exempt employee in a supervisory or confidential position consistent with County Administrative Policy No. HR-7 or may provide exchange time for an exempt employee in a union represented position consistent with the applicable collective bargaining agreement. pprored by the D chute County Board of Commissioners on February 8, 2010. Dave Kanner County Administrator Policy No. HR - 15, Travel Time Compensation Page 2 Deschutes County Administrative Policy No: HR-15 { Effective Date: February 8, 2010 0 TRAVEL TIME COMPENSATION POLICY STATEMENT OF POLICY It is the policy of Deschutes County to pay employees for travel time in accordance with the Fair Labor Standards Act, State of Oregon Bureau of Labor and Industries regulations, and applicable collective bargaining agreements. APPLICABILITY This policy applies to all County employees, except elected officials. DEFINITIONS • Portal-to-portal travel — an employee's normal home -to -work and work -to -home travel at the beginning and end of a single work day. • Travel between worksites — employee travel within a single day between multiple work sites. • Special one -day assignment — employee is sent on a one -day assignment to a city more than 30 miles from the employee's fixed official work station. • Overnight travel - applies whenever travel keeps an employee away from the home community overnight. POLICY AND PROCEDURE Time spent traveling on County business should be scheduled within an employee's regular schedule, to the extent possible, overtime should be avoided or minimized. In the event a specific situation is not covered by this policy, Oregon Bureau of Labor and Industries' (BOLI) Administrative Rules (OAR 839-020-0045) shall apply. BOLI "Travel Time Compensation: Questions and Answers" are attached. In the event that this policy conflicts with an applicable collective bargaining agreement, the collective bargaining agreement shall prevail. Portal-to-portal travel shall not be compensated. Travel between worksites shall be compensated. Out of Area Travel for Non-exempt ("hourly") Employees If a non-exempt employee travels out of the area for a one -day special assignment that does not require an overnight stay, the time spent traveling is counted as hours worked. If a non-exempt employee travels out of the area and it includes an overnight stay, the time spent traveling during normal work hours (including a normally scheduled day off) must be compensated. Time spent traveling from the employee's home to the airport and airport to home shall not be paid. For a one -day special assignment or an overnight stay, overtime shall be paid only if the total hours for the week exceeds 40 hours or 48 hours for law enforcement employees on a 4-12 shift (unless the applicable collective bargaining agreement requires overtime). Policy No. HR - 15, Travel Time Compensation Page 1 Out of Area Travel for Exempt ("salaried") Employees It is expected that employees in exempt positions will remain on duty for whatever time is necessary to carry out the responsibilities of their positions. If an exempt employee travels out of the area for a special one -day assignment or an overnight stay, the time spent traveling is counted as hours worked. A department may flex the hours of an exempt employee in a supervisory or confidential position consistent with County Administrative Policy No. HR-7 or may provide exchange time for an exempt employee in a union represented position consistent with the applicable collective bargaining agreement. pproded by the D Lchuteounty Board of Commissioners on February 8, 2010. Dave Kanner County Administrator Policy No. HR - 15, Travel Time Compensation Page 2 �G\Xv'(ES C-0& Deschutes County Administrative Policy No. F-4 w (replaces prior policies F-4, F-5, F-6) Effective Date: 07/01 /2025 Original Adoption: 07/16/2017 Revised Adoptions: 01 /29/2007, 10/11 /2023, XX/XX/2025 CAPITAL ASSET POLICY I. STATEMENT OF POLICY it is the policy of Deschutes County to establish guidelines to account for capital assets and non - capital assets to achieve multiple compliance objectives. These objectives include: • Budgetary classification of capital outlay expenditures • Capital asset financial statement reporting Physical control over both capital and non -capital items that may be sensitive to theft or loss Other Federal, State, and local regulations where applicable II. APPLICABILITY This policy applies to all County departments, offices, and County service districts under the governance of the Board of County Commissioners. III. DEFINITIONS • Capital Outlay Expenditures (Budget) - Expenditures are classified by character based on the fiscal period when the benefits for those expenditures are realized. Accordingly, capital outlay is classified separately from current expenditures because they are presumed to benefit both present and future fiscal periods. • Capital Assets (GAAP) - Land, land improvements, easements, buildings, building and leasehold improvements, vehicles, machinery and equipment, works of art and historical treasures, infrastructure, and all other tangible.or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period. • Non -Capital Asset - A capital -type item acquired for use in the conduct of County business which does not qualify as a capital asset because it falls below the cost or useful life thresholds for capital assets. • Capitalization Threshold - The measure of value placed on an individual asset to determine its qualification for capitalization of expense in the financial records and includes all ancillary charges necessary to place the asset in service (shipping, installation costs, etc.). See Section B. 1. below for additional information. IV. POLICY A. Capital Outlay Expenditures Budgetary and purchasing policies for capital outlay items: Budget - The estimated cost of an item must be appropriated in the capital outlay category of the department or fund for the fiscal year in which the item will be purchased. In addition, a description of the item must be included in the capital request section of the budget document explaining the need for the item. Acquisition - County purchasing rules must be followed in the purchase of capital items. Purchasing requirements are dependent on the amount and type of purchase. Policy #F-4, Capital Asset Policy Pagel of 5 Documentation must be maintained in the County accounting/procurement system as evidence that all applicable compliance related to purchasing rules have been met. Departments must contact the Central Budget Office for a budget adjustment if: a. The department unintentionally budgeted capital items within the personnel services or the material and services roll up category. b. The department requests to transfer budget appropriation from the personnel services or the material and services roll up category for the purchase of a non -budgeted additional capital item. c. The department requests to substitute a budgeted capital item with a different non - budgeted capital item of equal or lesser expense. 4. Departments must contact the Central Budget Office for a budget resolution presented before the Board of County Commissioners if: a. The department requests the purchase of a non -budgeted additional capital item that cannot be funded through appropriation savings within the personnel services or materials and services roll up category. b. The department requests to recognize increased revenue to cover the purchase of a non - budgeted additional capital item. c. The department requests to substitute a budgeted capital item with a non -budgeted additional capital item of greater expense and cannot cover the expense with appropriation savings within the personnel services or material and services roll up category. 5. Additional capital items and capital substitutions are subject to the County's purchasing rules. B. Capitalization of Expenditures 1. Capitalization Thresholds The Finance Department will capitalize assets which have an expected useful life of more than one (1) year and a value above the threshold for that general asset category. The County may acquire groups of smaller items that fall under the capitalization threshold individually but clearly exceed it in the aggregate. In such situations, the Governmental Accounting Standards Board (GASB) Implementation Guide No. 2021-1, which provides additional guidance on capitalization including bulk/aggregate purchases, will be followed using the applicable bulk purchases threshold for the general asset category. Asset Category Asset Life (years) Individual Item Cost (dollars) Bulk Purchase (dollars) Land, including permanent rights -of -way n/a 1 1 Land Improvements 10-30 10,000 100,000 Buildings 30-60 10,000 100,000 Building and Leasehold Improvements 10-15 10,000 100,000 Infrastructure 20-50 10,000 100,000 Machinery and Equipment 2-20 10,000 100,000 Vehicles 2-20 10,000 100,000 Furniture 2-20 10,000 100,000 Other capital assets, including intangible assets* 3-10 10,000 100,000 Policy #F-4, Capital Asset Policy Page 2 of 5 *Though leases under GASB Statement No. 87 and Subscription -Based Information Technology Arrangements (SBITAs) under GASB Statement No. 96 may be considered intangible, their capitalization should follow the thresholds of the applicable category of their underlying asset as described later. Assets subject to cost recovery will be depreciated (or amortized) through the accounting system and will be appropriately reported on the County's annual financial statements. The County aligns financial reporting for specific capital asset classes with pronouncements from the GASB. This includes accounting for leases, internally developed software, and SBITAs. Expenditures improving assets must be capitalized (amounts added to the carrying amount of the asset) when one of the following is achieved: • Lengthening a capital asset's initially estimated useful life, or ® Increasing a capital asset's ability to provide service through greater effectiveness, efficiency or functionality (e.g. additional software modules). Bulk/Aggregated Items According to GASB, some assets individually may fall below the capitalization threshold but may be purchased in large quantities. Agencies should aggregate such assets and consider the materiality and significance of them and if material or significant capitalize such individually or in the aggregate. If equipment and furniture purchases of similar items that have an aggregated value of $100,000 or more are captured as a capital asset despite per unit cost (i.e. the IT purchases 70 laptops for $5,000 per unit, these items will be deemed capital assets as a bulk purchase). This threshold is subject to change based upon management assessment. The aggregated items should be maintained separately in the accounting system for easier identification during inventorying and disposal. Exceptions to Capitalization Thresholds a. An aggregated purchase greater than $100,000, where the individual items cost less than $5,000, will not be considered a bulk purchase. b. Capital Projects for Renovation and Remodeling - Building improvements relating to renovations or remodels that are less than $100,000 and do not extend the useful life of the asset, will not be capitalized as building improvements and will be expensed as Materials and Supplies. c. Grant -Funded Equipment - Many grantor agencies permit the acquisition of non - expendable equipment with project funds provided the equipment is required to perform the project. It is necessary to know who owns the equipment which is addressed in the grantor's guidelines and/or in the property clause of the agreement. It is the responsibility of the primary department receiving the grant to ascertain the specific requirements of the award prior to ordering equipment. Capitalization will follow the grantor requirements when present. d. Land and Leasehold Improvements - Some land improvements are inexhaustible, therefore not depreciated. Leasehold improvements will not be depreciated beyond the term of the lease, including any extensions reasonably anticipated to be exercised. Policy #F-4, Capital Asset Policy Page 3 of 5 C. Capital Assets Tracking Requirements Capital assets will be tracked by the County Finance Department centralized accounting and control system to help protect such assets from the danger of theft or misuse. This control system includes tracking asset serial numbers (or other identifying asset numbers), and recording information pertaining to the asset (cost, date of acquisition, manufacturer, location, and other information as required). To validate the accuracy and completeness of the database, the County Finance Department will coordinate with departments to perform a physical inspection of its capital assets, either simultaneously or on a rotating basis, so that all the County's capital assets are accounted for at least once every two fiscal years, to ensure the asset's continued value, condition and location, and to update any other information required for the asset. D. Capital Assets Transfers and Disposals A capital asset Disposal/Transfer form must be completed when a capital asset is disposed of, taken out of service, or transferred to another location or department. The department initiating the disposal, removal from service, or transfer is responsible for completing the Disposal/Transfer form and submitting it to the Finance Department. Lost or stolen items. If a department is unable to locate an item, or if an item has been stolen, the department will give written notice to Risk Management. The notice will include a description of the effort to locate the item and the determination of the loss. Stolen assets should also be reported to the proper authority and a copy of the report forwarded to Risk Management. The Disposal/Transfer form must be completed and submitted to the Finance Department. E. Non -Capital Assets In addition to the Capital Assets for external reporting purposes and Capital Outlay for budgetary and internal reporting purposes, the County will also exercise control over its non -capital assets to ensure accountability, protect property, or to comply with regulatory or granting agencies. At the department's discretion, non -capital assets and theft -sensitive items may be tracked at the department level. The determination of which items must be tracked may vary between County departments based on the risk and compliance environment in which the department operates. For example, a granting agency may require accountability for purchased items below the County's dollar threshold for capitalization. Non -Capital Asset Control - Departments may maintain inventory control systems for non -capital assets and theft -sensitive items which are designed to meet departmental compliance and reporting needs. Leases (GASB 87) Lessee Agreements - Records will be maintained for each externally owned asset leased to the County. 2. Lessor Agreements - Records will be maintained for each county -owned asset leased to another party. Lease Criteria - All contracts that meet the following criteria shall be reported as a lease. a. The contract conveys control of the right to use another entity's non -financial asset (land, buildings, vehicles, equipment). The lease term is for a period of one year or longer. Policy #F-4, Capital Asset Policy Page 4 of 5 c. The transaction is an exchange or exchange -like transaction (i.e., the market value of the leased asset is not significantly higher than the amount paid, such as a lease payment of $1). d. The present value of total payments over the lease term, including any renewal options, is $10,000 or more. The asset and corresponding liability will be reflected in the financial statements of the County. 4. Exclusions - Contracts that transfer ownership of the asset at the end of the contract are not considered leases under GASB 87. G. Subscription -Based information Technology Arrangements (SBITA's) (GASES 96) 1. SBITA Agreements - Records should be maintained for each SBITA agreement. 2. SBITA Criteria - A contract will be reported as a SBITA if it meets all the following criteria: a. The contract conveys control of the right to use another party's software, alone or in combination with tangible capital assets, for a specified period in an exchange or exchange - like transaction. L SBITA accounting applies to acquired software only (i.e., expenditures). ii. Common SBITAs include cloud -based and subscription software (SaaS, PaaS, etc.). b. The subscription term includes: i. The non -cancellable period of use. ii. Periods covered by renewal options that are reasonably certain to be exercised. iii. Periods covered by termination options that are reasonably certain not to be exercised. c. The present value of total subscription payments, including renewal options, is $10,000 or more. 3. Exclusions - Periods where both the County and vendor have the option to cancel without the other party's permission or require mutual agreement to extend (e.g., a contract with a 60-day mutual cancellation clause is considered a short-term SBITA). Fiscal funding or cancellation clauses that allow termination due to lack of appropriated funds should be ignored when determining the subscription term. Approved by the Deschutes County Board of Commissioners on June XX, 2025. Nick Lelack, County Administrator Policy #F-4, Capital Asset Policy Page 5 of 5 wIES C,0& Deschutes County Administrative Policy No. F-4 w (replaces prior policies F-4, F-5, F-6) © ` Effective Date: 07/01 /2025 Original Adoption: 07/16/2017 Revised Adoptions: 01 /29/2007, 10/11 /2023, XX/XX/2025 CAPITAL ASSET POLICY I. STATEMENT OF POLICY It is the policy of Deschutes County to establish guidelines to account for capital assets and non - capital assets to achieve multiple compliance objectives. These objectives include: • Budgetary classification of capital outlay expenditures • Capital asset financial statement reporting Physical control over both capital and non -capital items that may be sensitive to theft or loss Other Federal, State, and local regulations where applicable 11. APPLICABILITY This policy applies to all County departments, offices, and County service districts under the governance of the Board of County Commissioners. 111. DEFINITIONS ® Capital Outlay Expenditures (Budget) - Expenditures are classified by character based on the fiscal period when the benefits for those expenditures are realized. Accordingly, capital outlay is classified separately from current expenditures because they are presumed to benefit both present and future fiscal periods. ® Capital Assets (GAAP) - Land, land improvements, easements, buildings, building and leasehold improvements, vehicles, machinery and equipment, works of art and historical treasures, infrastructure, and all other tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period. ® Non -Capital Asset - A capital -type item acquired for use in the conduct of County business which does not qualify as a capital asset because it falls below the cost or useful life thresholds for capital assets. ® Capitalization Threshold - The measure of value placed on an individual asset to determine its qualification for capitalization of expense in the financial records and includes all ancillary charges necessary to place the asset in service (shipping, installation costs, etc.). See Section B. 1 below for additional information. IV. POLICY A. Capital Outlay Expenditures Budgetary and purchasing policies for capital outlay items: Budget - The estimated cost of an item must be appropriated in the capital outlay category of the department or fund for the fiscal year in which the item will be purchased. In addition, a description of the item must be included in the capital request section of the budget document explaining the need for the item. Acquisition - County purchasing rules must be followed in the purchase of capital items. Purchasing requirements are dependent on the amount and type of purchase. Policy #F-4, Capital Asset Policy Page 1 of 5 Documentation must be maintained in the County accounting/procurement system as evidence that all applicable compliance related to purchasing rules have been met. Departments must contact the Central Budget Office for a budget adjustment if: a. The department unintentionally budgeted capital items within the personnel services or the material and services roll up category. b. The department requests to transfer budget appropriation from the personnel services or the material and services roll up category for the purchase of a non -budgeted additional capital item. The department requests to substitute a budgeted capital item with a different non - budgeted capital item of equal or lesser expense. 4. Departments must contact the Central Budget Office for a budget resolution presented before the Board of County Commissioners if: a. The department requests the purchase of a non -budgeted additional capital item that cannot be funded through appropriation savings within the personnel services or materials and services roll up category. b. The department requests to recognize increased revenue to cover the purchase of a non - budgeted additional capital item. c. The department requests to substitute a budgeted capital item with a non -budgeted additional capital item of greater expense and cannot cover the expense with appropriation savings within the personnel services or material and services roll up category. 5. Additional capital items and capital substitutions are subject to the County's purchasing rules. B. Capitalization of Expenditures 1. Capitalization Thresholds The Finance Department will capitalize assets which have an expected useful life of more than one (1) year and a value above the threshold for that general asset category. The County may acquire groups of smaller items that fall under the capitalization threshold individually but clearly exceed it in the aggregate. In such situations, the Governmental Accounting Standards Board (GASB) Implementation Guide No. 2021-1, which provides additional guidance on capitalization including bulk/aggregate purchases, will be followed using the applicable bulk purchases threshold for the general asset category. Asset Category Asset Life (years) Individual Item Cost (dollars) Bulk Purchase (dollars) Land, including permanent rights -of -way n/a 1 1 Land Improvements 10-30 10,000 100,000 Buildings 30-60 10,000 100,000 Building and Leasehold Improvements 10-15 10,000 100,000 Infrastructure 20-50 10,000 100,000 Machinery and Equipment 2-20 10,000 100,000 Vehicles 2-20 10,000 100,000 Furniture 2-20 10,000 100,000 Other capital assets, including intangible assets* 3-10 10,000 100,000 Policy #17-4, Capital Asset Policy Page 2 of 5 *Though leases under GASB Statement No. 87 and Subscription -Based Information Technology Arrangements (SBITAs) under GASB Statement No. 96 may be considered intangible, their capitalization should follow the threshoids of the applicable category of their underlying asset as described later. Assets subject to cost recovery will be depreciated (or amortized) through the accounting system and will be appropriately reported on the County's annual financial statements. The County aligns financial reporting for specific capital asset classes with pronouncements from the GASB. This includes accounting for leases, internally developed software, and SBITAs. Expenditures improving assets must be capitalized (amounts added to the carrying amount of the asset) when one of the following is achieved: • Lengthening a capital asset's initially estimated useful life, or • Increasing a capital asset's ability to provide service through greater effectiveness, efficiency or functionality (e.g. additional software modules). Bulk/Aggregated Items According to GASB, some assets individually may fall below the capitalization threshold but may be purchased in large quantities. Agencies should aggregate such assets and consider the materiality and significance of them and if material or significant capitalize such individually or in the aggregate. If equipment and furniture purchases of similar items that have an aggregated value of $100,000 or more are captured as a capital asset despite per unit cost (i.e. the IT purchases 70 laptops for $5,000 per unit, these items will be deemed capital assets as a bulk purchase). This threshold is subject to change based upon management assessment. The aggregated items should be maintained separately in the accounting system for easier identification during inventorying and disposal. 3. Exceptions to Capitalization Thresholds a. An aggregated purchase greater than $100,000, where the individual items cost less than $5,000, will not be considered a bulk purchase. b. Capital Projects for Renovation and Remodeling - Building improvements relating to renovations or remodels that are less than $100,000 and do not extend the useful life of the asset, will not be capitalized as building improvements and will be expensed as Materials and Supplies. c. Grant -Funded Equipment - Many grantor agencies permit the acquisition of non - expendable equipment with project funds provided the equipment is required to perform the project. It is necessary to know who owns the equipment which is addressed in the grantor's guidelines and/or in the property clause of the agreement. It is the responsibility of the primary department receiving the grant to ascertain the specific requirements of the award prior to ordering equipment. Capitalization will follow the grantor requirements when present. d. Land and Leasehold Improvements - Some land improvements are inexhaustible, therefore not depreciated. Leasehold improvements will not be depreciated beyond the term of the lease, including any extensions reasonably anticipated to be exercised. Policy #F-4, Capital Asset Policy Page 3 of 5 C. Capital Assets Tracking Requirements Capital assets will be tracked by the County Finance Department centralized accounting and control system to help protect such assets from the danger of theft or misuse. This control system includes tracking asset serial numbers (or other identifying asset numbers), and recording information pertaining to the asset (cost, date of acquisition, manufacturer, location, and other information as required). To validate the accuracy and completeness of the database, the County Finance Department will coordinate with departments to perform a physical inspection of its capital assets, either simultaneously or on a rotating basis, so that all the County's capital assets are accounted for at least once every two fiscal years, to ensure the asset's continued value, condition and location, and to update any other information required for the asset. D. Capital Assets Transfers and Disposals A capital asset Disposal/Transfer form must be completed when a capital asset is disposed of, taken out of service, or transferred to another location or department. The department initiating the disposal, removal from service, or transfer is responsible for completing the Disposal/Transfer form and submitting it to the Finance Department. Lost or stolen items. If a department is unable to locate an item, or if an item has been stolen, the department will give written notice to Risk Management. The notice will include a description of the effort to locate the item and the determination of the loss. Stolen assets should also be reported to the proper authority and a copy of the report forwarded to Risk Management. The Disposal/Transfer form must be completed and submitted to the Finance Department. E. Non -Capital Assets In addition to the Capital Assets for external reporting purposes and Capital Outlay for budgetary and internal reporting purposes, the County will also exercise control over its non -capital assets to ensure accountability, protect property, or to comply with regulatory or granting agencies. At the department's discretion, non -capital assets and theft -sensitive items may be tracked at the department level. The determination of which items must be tracked may vary between County departments based on the risk and compliance environment in which the department operates. For example, a granting agency may require accountability for purchased items below the County's dollar threshold for capitalization. Non -Capital Asset Control - Departments may maintain inventory control systems for non -capital assets and theft -sensitive items which are designed to meet departmental compliance and reporting needs. F. Leases (GASB 87) Lessee Agreements - Records will be maintained for each externally owned asset leased to the County. 2. Lessor Agreements - Records will be maintained for each county -owned asset leased to another party. 3. Lease Criteria - All contracts that meet the following criteria shall be reported as a lease. a. The contract conveys control of the right to use another entity's non -financial asset (land, buildings, vehicles, equipment). b. The lease term is for a period of one year or longer. Policy #F-4, Capital Asset Policy Page 4 of 5 c. The transaction is an exchange or exchange -like transaction (i.e., the market value of the leased asset is not significantly higher than the amount paid, such as a lease payment of $1). d. The present value of total payments over the lease term, including any renewal options, is $10,000 or more. The asset and corresponding liability will be reflected in the financial statements of the County. 4. Exclusions - Contracts that transfer ownership of the asset at the end of the contract are not considered leases under GASB 87. G. Subscription -Based information 'Technology Arrangements (SBITA's) (GASB 96) 1. SBITA Agreements -Records should be maintained for each SBITA agreement. 2. SBITA Criteria -A contract will be reported as a SBITA if it meets all the following criteria: a. The contract conveys control of the right to use another party's software, alone or in combination with tangible capital assets, for a specified period in an exchange or exchange - like transaction. i. SBITA accounting applies to acquired software only (i.e., expenditures). ii. Common SBITAs include cloud -based and subscription software (SaaS, PaaS, etc.). b. The subscription term includes: i. The non -cancellable period of use. ii. Periods covered by renewal options that are reasonably certain to be exercised. iii. Periods covered by termination options that are reasonably certain not to be exercised. c. The present value of total subscription payments, including renewal options, is $10,000 or more. 3. Exclusions - Periods where both the County and vendor have the option to cancel without the other party's permission or require mutual agreement to extend (e.g., a contract with a 60-day mutual cancellation clause is considered a short-term SBITA). Fiscal funding or cancellation clauses that allow termination due to lack of appropriated funds should be ignored when determining the subscription term. Approved by the Deschutes County Board of Commissioners on June XX, 2025. Nick Lelack, County Administrator Policy #F-4, Capital Asset Policy Page 5 of 5 �G�t y°r t :3 Cd`2 a Deschutes County Administrative Policy No. GA-21 Effective Date: June 26, 2017 Updated: DESCHUTES COUNTY SOCIAL MEDIA POLICY STATEMENT OF POLICY It is the policy of Deschutes County that social media is an effective outreach tool to disseminate infonnation, and promote programs, initiatives and services. DEFINITIONS For the purpose of this policy, the following definitions shall apply: • Social Media Channels - Digital platforms that allow users to create and share information, ideas or questions with other users or audiences. • Social Media Presence - The specific account /profile that a user or organization has on a social media channel. • Post - Any content generated or shared on social media presences. Posts can include, but are not limited to, messages, links, images, maps videos and emoticons. • Comment - A post made in response to a post. • Official - For the purposes of this policy, "official" refers to any social media presence set up by the County. APPLICABILITY This policy applies to all employees, volunteers and agents of Deschutes County. It does not apply to elected officials, or their staff, although all employees are encouraged to use this policy as a guideline. POLICY & PROCEDURE To best manage online relationships and conversations, the County Administrator will appoint a designee or designees as the administrators of social media content. The designee will manage the County's social media accounts and will be responsible for content deployment. The designee will also have the authority, in coordination with the County's Communication's Director, to establish and terminate social media accounts, monitor, and respond to comments from the public and post updates on behalf of the County. If departments or offices would like to create new social media accounts on behalf of the County, they shall submit requests to the Communications Director for review. Social Media Communications on Behalf of Deschutes County Selection of Social Media Channels • Use of nnv new socinl merlin chnnnels must he nnnrnyod by the C'nnntv's Communications Director in coordination with the Legal Department and IT Department. Establishing New Social Media Presences Policy #GA-21, Social Media • Authorized representatives who set up accounts on behalf of the County should use a County email account, whenever platform configuration allows. • Accounts should link to the County's Social Media Terms & Conditions. Content Development • Wherever possible, content posted to the County's social media sites will also be made available on the County's website. • Wherever possible, content posted to the County's social media sites must contain hyperlinks directing users back to the County's official website for in-depth information. • Content shared on official County social media channels will endeavor to reflect the values and priorities of Deschutes County. Content created and shared by the County shall not: o Use vulgar, profane, violent, sexist, racist, threatening, or other offensive language or imagery. o Post information for personal gain. o Use inappropriate humor. o Be in violation of any applicable federal, state or local laws, or promote the violation of such. o Infringe on copyright or intellectual property rights. This includes usinq copyrighted photographs, music, logos, artwork, etc. without the owner's permission. o Engage in political advocacy. o Violate any County policies. o Promote or perpetuate, in any fashion, discrimination in any form on the basis of race, sexual orientation, religious beliefs, color, age, gender identity, marital status, national origin, disability, or other aspects or traits. o Promote solicitation of commerce or specific businesses (unless a purpose can be demonstrated). o Compromise the safety or security of the public. o Violate the privacy of its subjects (images or information). o Provide false, libelous or defamatory information. o Be automated. • Content developed for social media use should link to the County's official website_ (www.deschutes.orgl whenever possible. Brand Management • All County social media presences should be clearly identified as official Deschutes County assets, using the County's logo or department logo as the identifying image. They should also include Deschutes County in the account name. • Social media presences (and content) should be designed to emulate the County's brand. Public Comments/ Engagement • A driving goal of social media is to promote effective two-way communication with members of the public and other key stakeholders. As such, comments from all parties are to be encouraged and welcomed, often directly by a post itself. Both positive and critical comments about Deschutes County, its programs or policies are welcome. • Any comment, reply or similar communication from followers/users should be allowed to remain posted, provided it does not violate the County's Social Media Terms & Conditions. • Deschutes County reserves the right to ban or block users from any of its social media presences for violations of its Social Media Terms & Conditions. If a comment, private/direct message or other communication is taken down or deleted, staff should coordinate with the Communications Director and Policy #GA-21, Social Media Legal Counsel about appropriate retention and documentation. Existing Department Presences • It is essential that County social media presences share content on a regular basis. Each year, the Communications Director, or their designee, will review existing Deschutes County social media accounts to determine whether they are operating in accordance with County policy. Policy #GA-21, Social Media Records Retention / Public Records • All content related to County business that is posted or exchanged on county social media channels is a public record and is subject to Oregon Public Records Law (ORS Chapter M)Content shall be maintained in accordance with Oregon Archives Division's records retention schedules. • Any content that is removed from a county site will be documented with a description detailing why the content was removed or deemed unsuitable and maintained in accordance with OAR 166, County Records Retention Schedule. Related Policies All County authorized use of social media shall comply with the appropriate County policies and standards, including but not limited to: • IT User • Communications Policy • HIPAA • Public Records • County Personnel Rules Guidelines for Professional Use of Social Media by Employees Employees who need to use social media for professional reasons should follow procedures developed by their departments and offices. Those accounts will generally be used to review and monitor content, but will not be used to create content on behalf of the organization. Guidelines for Private Use of Social Media by Employees Unless required for official business use, Deschutes County employees are not permitted to use a County affiliated email address when using social media in personal capacities. • Work -related content (including information, audio, photos or video) that is created when the employee is acting in an official capacity may not be used or shared on personal social media accounts without a supervisor's approval. • All employee use of County -sponsored social media and any internet resources is subject to Policy IT-1: Computer, Email and Mobile Computing Device Use. • If you identify yourself as a Deschutes County employee when conducting personal social media activities, please state in your profile that your comments/views are not authorized by, or necessarily representative of Deschutes County government. • Employees not acting in their official capacity shall not represent or give the impression that they are acting in their official capacity. • Whether or not you specify on your personal social media accounts that you work for Deschutes County, your employment with the County is public record under Oregon Public Records Law. Be mindful that whenever you discuss issues online, whether in a personal or professional capacity, your comments could be attributed to your employment with Deschutes County. • Nothing in this policy is meant to prevent an employee from exercising his or her right to make a complaint of discrimination or other workplace misconduct, engage in lawful collective bargaining activity, or to express an opinion on a matter of public concern that does not unduly disrupt county operations. Approved by the Deschutes County Board of Commissioners. 4. Policy #GA-21, Social Media Deschutes County Administrative Policy � wsNo. GA-21 Effective Date: June 26, 2017 Updated: June 2025 DESCHUTES COUNTY SOCIAL MEDIA POLICY STATEMENT OF POLICY It is the policy of Deschutes County that social media is an effective outreach tool to disseminate information, and promote programs, initiatives and services. DEFINITIONS For the purpose of this policy, the following definitions shall apply: • Social Media Channels - Digital platforms that allow users to create and share information, ideas or questions with other users or audiences. • Social Media Presence - The specific account /profile that a user or organization has on a social media channel. • Post - Any content generated or shared on social media presences. Posts can include, but are not limited to, messages, links, images, maps videos and emoticons. • Comment - A post made in response to a post. • Official - For the purposes of this policy, "official" refers to any social media presence set up by the County. APPLICABILITY This policy applies to all employees, volunteers and agents of Deschutes County. It does not apply to elected officials, or their staff, although all employees are encouraged to use this policy as a guideline. POLICY & PROCEDURE To best manage online relationships and conversations, the County Administrator will appoint a designee or designees as the administrators of social media content. The designee will manage the County's social media accounts and will be responsible for content deployment. The designee will also have the authority, in coordination with the County's Communication's Director, to establish and terminate social media accounts, monitor, and respond to comments from the public and post updates on behalf of the County. Policy #GA-21, Social Media If departments or offices would like to create new social media accounts on behalf of the County, they shall submit requests to the Communications Director for review. Social Media Communications on Behalf of Deschutes County Selection of Social Media Channels • Use of any new social media rh innckk mi ict ha annrn%/Arl hxi tha ('ni tntxi'c ('nmmi iniratinns Director in coordination with the Legal Department and IT Department. Establishing New Social Media Presences Authorized representatives who set up accounts on behalf of the County should use a County email account, whenever platform configuration allows. • Accounts should link to the County's Social Media Terms & Conditions. Content Development • Wherever possible, content posted to the County's social media sites will also be made available on the County's website. Wherever possible, content posted to the County's social media sites must contain hyperlinks directing users back to the County's official website for in-depth information. • Content shared on official County social media channels will endeavor to reflect the values and priorities of Deschutes County. Content created and shared by the County shall not: o Use vulgar, profane, violent, sexist, racist, threatening, or other offensive language or imagery. o Post information for personal gain. o Use inappropriate humor. o Be in violation of any applicable federal, state or local laws, or promote the violation of such. O Infringe nn cnnvri¢ht nr intellectual mmnPrty right-,. This inrliAp-, u-.inu rnnvriahtPri nhotographs, music, logos, artwork, etc. without the owner's permission. o Engage in political advocacy. o Violate any County policies. o Promote or perpetuate, in any fashion, discrimination in any form on the basis of race, sexual orientation, religious beliefs, color, age, gender identity, marital status, national origin, disability, or other aspects or traits. o Promote solicitation of commerce or specific businesses (unless a purpose can be demonstrated). o Compromise the safety or security of the public. o Violate the privacy of its subjects (images or information). Policy#GA-21, Social Media o Provide false, libelous or defamatory information. o Be automated. Content developed for social media use should link to the County's official website (www.deschutes.org) whenever possible. Brand Management • All County social media presences should be clearly identified as official Deschutes County assets, using the County's logo or department logo as the identifying image. They should also include Deschutes County in the account name. • Social media presences (and content) should be designed to emulate the County's brand. Public Comments/ Engagement • A driving goal of social media is to promote effective two-way communication with members of the public and other key stakeholders. As such, comments from all parties are to be encouraged and welcomed, often directly by a post itself. Both positive and critical comments about Deschutes County, its programs or policies are welcome. Any comment, reply or similar communication from followers/users should be allowed to remain posted, provided it does not violate the County's Social Media Terms &Conditions. Deschutes County reserves the right to ban or block users from any of its social media presences for violations of its Social Media Terms & Conditions. If a comment, private/direct message or other communication is taken down or deleted, staff should coordinate with the Communications Director and Legal Counsel about appropriate retention and documentation. Existing Department Presences • It is essential that County social media presences share content on a regular basis. Each year, the Communications Director, or their designee, will review existing Deschutes County social media accounts to determine whether they are operating in accordance with County policy. Policy#GA-21, Social Media Records Retention / Public Records All content related to County business that is posted or exchanged on county social media channels is a public record and is subject to Oregon Public Records Law (ORS Chapter 192)Content shall be maintained in accordance with Oregon Archives Division's records retention schedules. Any content that is removed from a county site will be documented with a description detailing why the content was removed or deemed unsuitable and maintained in accordance with OAR 166, County Records Retention Schedule. Related Policies All County authorized use of social media shall comply with the appropriate County policies and standards, including but not limited to: • IT User • Communications Policy • HIPAA • Public Records • County Personnel Rules Guidelines for Professional Use of Social Media by Employees Employees who need to use social media for professional reasons should follow procedures developed by their departments and offices. Those accounts will generally be used to review and monitor content, but will not be used to create content on behalf of the organization. Guidelines for Private Use of Social Media by Employees Unless required for official business use, Deschutes County employees are not permitted to use a County affiliated email address when using social media in personal capacities. • Work -related content (including information, audio, photos or video) that is created when the employee is acting in an official capacity may not be used or shared on personal social media accounts without a supervisor's approval. All employee use of County -sponsored social media and any internet resources is subject to Policy IT-1: Computer, Email and Mobile Computing Device Use. • If you identify yourself as a Deschutes County employee when conducting personal social media activities, please state in your profile that your Policy#GA-21, Social Media comments/views are not author ized by, or necessarily representative of Deschutes County government. Employees not acting in their official capacity shall not represent or give the impression that they are acting in their official capacity. Whether or not you specify on your personal social media accounts that you work for Deschutes County, your employment with the County is public record under Oregon Public Records Law. Be mindful that whenever you discuss issues online, whether in a personal or professional capacity, your comments could be attributed to your employment with Deschutes County. • Nothing in this policy is meant to prevent an employee from exercising his or her right to make a complaint of discrimination or other workplace misconduct, engage in lawful collective bargaining activity, or to express an opinion on a matter of public concern that does not unduly disrupt county operations. Approved by the Deschutes County Board of Commissioners. Nick Lelack, County Administrator Policy#GA-21, Social Media Deschutes County Administrative Policy No: GA-3 Effective Date: September 9, 2009 Draft Update: DESCHUTES COUNTY COMMUNICATIONS POLICY STATEMENT OF POLICY It is the policy of Deschutes County to deliver messages internally to employees, volunteers, elected officials and agency partners, and externally to the public and the media in a manner that is consistent, appropriate, effective and accurate. APPLICABILITY This policy applies to all employees, volunteers and agents of Deschutes County. Adherence to certain portions of this policy, including but not limited to notice, representation of personal opinions, news conferences and releases, spokespersons and statements, is not required of elected officials, although elected officials are encouraged to use this policy as a guideline. In addition, this policy recognizes that the provisions of ORS 260.432 regarding advocacy of political positions during working hours does not apply to elected officials. POLICY AND PROCEDURE In General All employees shall inform communications staff in County Administration of all media contacts, and opportunities for media interaction. Departments with staff who create internal and external messages, public information, public outreach, or marketing collateral shall inform communications staff of all projects or campaigns prior to their execution. This includes, but is not limited to press releases, fliers, brochures, notices, Public Service Announcements, and social media content. Staff should coordinate their efforts with communications staff in County Administration in advance to ensure all public communications reflect County goals and objectives are aligned with the agency brand and messaging Communications staff in County Administration will review and may assist in the stages of development and proofing of County press releases, print collateral, social media content, and marketing projects. Employees should refer to the process for the development and review of press releases, print collateral, social media content and marketing projects on the County Intranet. These processes are available on employee Intranet under County Administration - Communications. Information Exempt from Disclosure Unless approved by County Administration, in consultation with County Legal Counsel, employees shall not disclose or provide to any person, records or information contained in records that are exempt from disclosure under ORS 192.501, ORS 192.502 or any other state or federal public records statute. Employees shall not disclose or provide to any person, records, materials or information contained in such materials that are distributed in an executive session held pursuant to ORS 192.660, unless the information is not exempt from disclosure. In addition, employees shall not disclose to any person the substance of discussions held in executive session. Incidents To the best of their ability and in as timely a manner as possible, departments will notify the Policy No. GA-3, Communications Page I County Administrator and/or Deputy County Administrators of newsworthy incidents that may receive media attention, prior to these items becoming public knowledge. The County Administrator and the Deputy County Administrators will notify the Board of County Commissioners and department managers as necessary. Policy No. GA-3, Communications Page 2 Newsworthy incidents are those that have received or are likely to receive media interest. Examples include employee arrests, significant accidents on the job, investigations, and other events of similar importance. Notification must occur as promptly as possible. Departments must provide notification when media coverage is known to have occurred about the incident. Media Inquiries Department staff shall notify communications staff in County Administration of all inquiries from the media. The County Administrator and/or their designee will notify the Board of County Commissioners and other key staff as necessary. Inquiries may include requests for interviews or requests for agency information. Every effort should be made to notify County Administration ahead of time, or as soon as possible thereafter, when an interview, information or access is provided to the media. , Minor inquiries (for example: spelling of an employee's name, the date and time of a meeting, etc.) do not require notification. All employees are expected to practice common sense and professionalism in interactions with media representatives and in determining the appropriate response to media inquiries. All employees are to practice open, honest and factual communications without guessing or making assumptions when responding to the media. Employees shall be respectful of news media deadlines that are considered reasonable, and should not withhold documents and information that is routine or has already been made public. Employees are within their right to decline a media request for any reason, including an unreasonable deadline. If in doubt on how to respond to media inquiries, employees shall refer to their supervisor or department head. Departments are encouraged to contact communications staff in County Administration for media guidance, media training and/or advice, if needed. When speaking to the media or members of the public, employees shall not, under any circumstances, predict or state the certainty of future Board of Commissioners' action on any matter. Policy No. GA-3, Communications Page 3 Countywide Emails All employees will contact communications staff in County Administration prior to sending countywide email messages except as provided for herein. All staff email messages will be considered on a case -by -case basis for message urgency and topic. All staff messages may be sent without prior approval in cases of Human Resources and Risk Management department trainings and announcements, countywide outages of telephone, HVAC or other support systems, or in cases of scheduled computer maintenance that will limit access to programs and applications. Please refer to Policy #IT-1, Computer Usage for further details. Branding To ensure that all marketing materials developed by County have a unified look and feel and meet the same quality standards, departments should follow the County's brand guidelines, which are available on the County Intranet. Departments shall use standard templates (email signatures, brochures, flyers, business cards, letterhead, PowerPoint templates etc.) outlined in the Brand Guide whenever possible. Marketing Campaigns Department staff will coordinate with communications staff in County Administration prior to launching any marketing initiative to ensure consistent County -wide design standards and quality. Advertising Approved Deschutes County logos are available on the County Intranet. All advertising for county programs and services, whether paid or unpaid, will identify the County with the words "Deschutes County" and one of the approved County logos. Departments that coordinate their own ad placement shall have all ads approved by the communications staff in County Administration prior to the purchase of advertising space for the ad and prior to the start of any advertising campaign. This provision is intended to complement and not conflict with Policy #GA-5, "Advertising (at Knott Landfill)." Conflicts between these two policies shall be referred to the County Administrator for resolution. Collateral Materials (brochures, annual reports, newsletters, vinyl banners, flyers, etc.) Using the County's brand guidelines and templates, departments will develop materials as necessary to support their communications goals and strategies. All collateral materials will appropriately identify the County and will always include one of the approved Deschutes County logos and the name "Deschutes County" on the face of the brochure/flyer or other materials. All collateral materials developed by departments must be reviewed by communications staff in County Administration prior to the scheduled printing of such materials. All collateral materials will include appropriate accessibility language, which is available on the County Intranet. With the exception of Deschutes 9-1-1, the District Attorney's Office, Fair & Expo Center, and the Sheriff's Office, departments and offices (including programs and teams) shall not develop new logos. Departments and offices should use approved logos as outlined in the County's brand guide. Requests for new logos should be submitted to the County's Communications Director for evaluation. Policy No. GA-3, Communications Page 4 Representation of County Positions and Personal Opinions No County employee, when acting in their official capacity, shall submit a letter to the editor or opinion piece to any newspaper, periodical or online forum that has not been approved in advance by the County Administrator or the Administrator's designee. The County Administrator and/or the Communications Director will notify the Board of County Commissioners and department managers as necessary. In no event shall meetings with editorial boards of any news organization be held without the prior notification of the County Administrator and/or Communications Director. Correspondence to media shall reflect strategic alignment between employees and Department management. Staff is welcome to consult with the Communications Director in advance for advice on these types of media correspondence. Failure to adhere to the provisions of this section of this policy shall be grounds for disciplinary action. Consistent with the provisions of ORS 260 as it currently exists or may from time to time be amended, this policy is not intended to restrict an employee's first amendment right to freely express their personal opinions in print or electronic media or other public forum. However, when commenting on County issues as a private citizen, such expression should clearly state that the employee is offering his or her personal view and is not speaking on behalf of the County. When speaking to the public or the news media in their official capacity as a county employee, employees should offer only the officially adopted positions, policies and staff recommendations of the County. Social Media Employees should refer to Social Media Policy No GA-21 for specific guidance related to social media. Mews Conferences Departments are encouraged to plan news conferences with the assistance of communications staff in County Administration. Departments shall notify the Communications Director of their intention to hold a news conference prior to scheduling and announcing the event. The Communications Director will notify the Board of County Commissioners and department managers as necessary. Policy No. GA-3, Communications Page 5 News (Press) Releases All news releases shall be drafted or reviewed and issued by County Administration. Departments are responsible for coordinating with community partners or agencies mentioned in news releases. All news releases shall include a County contact that is immediately available to media representatives at the time the media release is distributed. Spokespersons Departments are encouraged to identify a spokesperson that is authorized to speak on behalf of the department. The authorized spokesperson may be the department head or any other person designated by the department director. No one will speak on behalf of the Board of County Commissioners or on behalf of the County Administrator unless expressly authorized to do so by the individuals themselves. If an employee speaks to the media, they shall speak truthfully and factually; not repeating rumors or hearsay. Employees shall not speculate about other's motives or thoughts, and may speak only on actions that have been taken. At all times, employees shall be aware if they speak untruthfully (even if the item was heard from someone else), the employee may be subject to a defamation claim. The County is not required to defend or indemnify an employee who makes allegedly defamatory statements, if the employee was not speaking in the course and scope of their employment or if the statement constituted malfeasance in office or willful or wanton neglect of duty. The employee may be required to pay for their own legal expenses if a legal action is filed as a result of their conversation with the media. So as to avoid prejudicing the outcome of an investigation or official proceeding by having it "tried in the media," employees should refrain from talking to the news media about personnel and legal matters or claims under investigation by the County or about the investigative proceedings themselves during the course of an ongoing County investigation. Employees shall refer media inquiries to County Legal Counsel if questions arise regarding a County investigation or other official proceeding. Employees shall not provide to the media any information that is protected from disclosure under local, state and federal regulations. If employees are uncertain about speaking to the media, they may refer the media contact to the department spokesperson. If that contact is not available, the media representative can be referred to County Administrator or Legal Counsel. Approved by the Deschutes County Board of Commissioners Nick Lelack County Administrator Policy No. GA-3, Communications Page 6 Deschutes County Administrative Policy No: GA-3 Effective Date: September 9, 2009 Draft Update: June 2025 DESCHUTES COUNTY COMMUNICATIONS POLICY STATEMENT OF POLICY It is the policy of Deschutes County to deliver messages internally to employees, volunteers, elected officials and agency partners, and externally to the public and the media in a manner that is consistent, appropriate, effective and accurate. APPLICABILITY This policy applies to all employees, volunteers and agents of Deschutes County. Adherence to certain portions of this policy, including but not limited to notice, representation of personal opinions, news conferences and releases, spokespersons and statements, is not required of elected officials, although elected officials are encouraged to use this policy as a guideline. In addition, this policy recognizes that the provisions of ORS 260.432 regarding advocacy of political positions during working hours does not apply to elected officials. POLICY AND PROCEDURE In General All employees shall inform communications staff in County Administration of all media contacts, and opportunities for media interaction. Departments with staff who create internal and external messages, public information, public outreach, or marketing collateral shall inform communications staff of all projects or campaigns prior to their execution. This includes, but is not limited to press releases, fliers, brochures, notices, Public Service Announcements, and social media content. Staff should coordinate their efforts with communications staff in County Administration in advance to ensure all public communications reflect County goals and objectives are aligned with the agency brand and messaging Communications staff in County Administration will review and may assist in the stages of development and proofing of County press releases, print collateral, social media content, and marketing projects. Employees should refer to the process for the development and review of press releases, print collateral, social media content and marketing projects on the County Intranet. These processes are available on employee Intranet under County Administration - Communications. Information Exempt from Disclosure Unless approved by County Administration, in consultation with County Legal Counsel, employees shall not disclose or provide to any person, records or information contained in records that are exempt from disclosure under ORS 192.501, ORS 192.502 or any other state or federal public records statute. Employees shall not disclose or provide to any person, records, materials or information contained in such materials that are distributed in an executive session held pursuant to ORS 192.660, unless the information is not exempt from disclosure. In addition, employees shall not disclose to any person the substance of discussions held in executive session. Incidents To the best of their ability and in as timely a manner as possible, departments will notify the County Administrator and/or Deputy County Administrators of newsworthy incidents that may receive media attention, prior to these items becoming public knowledge. The County Administrator and the Deputy County Administrators will notify the Board of County Commissioners and department managers as necessary. Newsworthy incidents are those that have received or are likely to receive media interest. Examples include employee arrests, significant accidents on the job, investigations, and other events of similar importance. Notification must occur as promptly as possible. Departments must provide notification when media coverage is known to have occurred about the incident. Media Inquiries Department staff shall notify communications staff in County Administration of all inquiries from the media. The County Administrator and/or their designee will notify the Board of County Commissioners and other key staff as necessary. Inquiries may include requests for interviews or requests for agency information. Every effort should be made to notify County Administration ahead of time, or as soon as possible thereafter, when an interview, information or access is provided to the media. , Minor inquiries (for example: spelling of an employee's name, the date and time of a meeting, etc.) do not require notification. All employees are expected to practice common sense and professionalism in interactions with media representatives and in determining the appropriate response to media inquiries. All employees are to practice open, honest and factual communications without guessing or making assumptions when responding to the media. Employees shall be respectful of news media deadlines that are considered reasonable, and should not withhold documents and information that is routine or has already been made public. Employees are within their right to decline a media request for any reason, including an unreasonable deadline. If in doubt on how to respond to media inquiries, employees shall refer to their supervisor or department head. Departments are encouraged to contact communications staff in County Administration for media guidance, media training and/or advice, if needed. When speaking to the media or members of the public, employees shall not, under any circumstances, predict or state the certainty of future Board of Commissioners' action on any matter. Countywide Emails All employees will contact communications staff in County Administration prior to sending countywide email messages except as provided for herein. All staff email messages will be considered on a case -by -case basis for message urgency and topic. All staff messages may be sent without prior approval in cases of Human Resources and Risk Management department trainings and announcements, countywide outages of telephone, HVAC or other support systems, or in cases of scheduled computer maintenance that will limit access to programs and applications. Please refer to Policy #IT-1, Computer Usage for further details. Branding To ensure that all marketing materials developed by County have a unified look and feel and meet the same quality standards, departments should follow the County's brand guidelines, which are available on the County Intranet. Departments shall use standard templates (email signatures, brochures, flyers, business cards, letterhead, PowerPoint templates etc.) outlined in the Brand Guide whenever possible. Marketing Campaigns Department staff will coordinate with communications staff in County Administration prior to launching any marketing initiative to ensure consistent County -wide design standards and quality. Advertising Approved Deschutes County logos are available on the County Intranet. All advertising for county programs and services, whether paid or unpaid, will identify the County with the words "Deschutes County" and one of the approved County logos. Departments that coordinate their own ad placement shall have all ads approved by the communications staff in County Administration prior to the purchase of advertising space for the ad and prior to the start of any advertising campaign. This provision is intended to complement and not conflict with Policy #GA-5, "Advertising (at Knott Landfill)." Conflicts between these two policies shall be referred to the County Administrator for resolution. Collateral Materials (brochures, annual reports, newsletters, vinyl banners, flyers, etc.) Using the County's brand guidelines and templates, departments will develop materials as necessary to support their communications goals and strategies. All collateral materials will appropriately identify the County and will always include one of the approved Deschutes County logos and the name "Deschutes County" on the face of the brochure/flyer or other materials. All collateral materials developed by departments must be reviewed by communications staff in County Administration prior to the scheduled printing of such materials. All collateral materials will include appropriate accessibility language, which is available on the County Intranet. With the exception of Deschutes 9-1-1, the District Attorney's Office, Fair & Expo Center, and the Sheriff's Office, departments and offices (including programs and teams) shall not develop new logos. Departments and offices should use approved logos as outlined in the County's brand guide. Requests for new logos should be submitted to the County's Communications Director for evaluation. Representation of County Positions and Personal Opinions No County employee, when acting in their official capacity, shall submit a letter to the editor or opinion piece to any newspaper, periodical or online forum that has not been approved in advance by the County Administrator or the Administrator's designee. The County Administrator and/or the Communications Director will notify the Board of County Commissioners and department managers as necessary. In no event shall meetings with editorial boards of any news organization be held without the prior notification of the County Administrator and/or Communications Director. Correspondence to media shall reflect strategic alignment between employees and Department management. Staff is welcome to consult with the Commmunications Director in advance for advice on these types of media correspondence. Failure to adhere to the provisions of this section of this policy shall be grounds for disciplinary action. Consistent with the provisions of ORS 260 as it currently exists or may from time to time be amended, this policy is not intended to restrict an employee's first amendment right to freely express their personal opinions in print or electronic media or other public forum. However, when commenting on County issues as a private citizen, such expression should clearly state that the employee is offering his or her personal view and is not speaking on behalf of the County. When speaking to the public or the news media in their- official capacity as a county employee, employees should offer only the officially adopted positions, policies and staff recommendations of the County. Social Media Employees should refer to Social Media Policy No GA-21 for specific guidance related to social media. News Conferences Departments are encouraged to plan news conferences with the assistance of communications staff in County Administration. Departments shall notify the Communications Director of their intention to hold a news conference prior to scheduling and announcing the event. The Communications Director will notify the Board of County Commissioners and department managers as necessary. News (Press) Releases All news releases shall be drafted or reviewed and issued by County Administration. Departments are responsible for coordinating with community partners or agencies mentioned in news releases. All news releases shall include a County contact that is immediately available to media representatives at the time the media release is distributed. Spokespersons Departments are encouraged to identify a spokesperson that is authorized to speak on behalf of the department. The authorized spokesperson may be the department head or any other person designated by the department director. No one will speak on behalf of the Board of County Commissioners or on behalf of the County Administrator unless expressly authorized to do so by the individuals themselves. If an employee speaks to the media, they shall speak truthfully and factually; not repeating rumors or hearsay. Employees shall not speculate about other's motives or thoughts, and may speak only on actions that have been taken. At all times, employees shall be aware if they speak untruthfully (even if the item was heard from someone else), the employee may be subject to a defamation claim. The County is not required to defend or indemnify an employee who makes allegedly defamatory statements, if the employee was not speaking in the course and scope of their employment or if the statement constituted malfeasance in office or willful or wanton neglect of duty. The employee may be required to pay for their own legal expenses if a legal action is filed as a result of their conversation with the media. So as to avoid prejudicing the outcome of an investigation or official proceeding by having it "tried in the media," employees should refrain from talking to the news media about personnel and legal matters or claims under investigation by the County or about the investigative proceedings themselves during the course of an ongoing County investigation. Employees shall refer media inquiries to County Legal Counsel if questions arise regarding a County investigation or other official proceeding. Employees shall not provide to the media any information that is protected from disclosure under local, state and federal regulations. If employees are uncertain about speaking to the media, they may refer the media contact to the department spokesperson. If that contact is not available, the media representative can be referred to County Administrator or Legal Counsel. Approved by the Deschutes County Board of Commissioners Nick Lelack County Administrator BOARD •' • " MEETING DATE: June 23, 2025 SUB ECT: Treasury Report for May 2025 ATTENDANCE: Bill Kuhn, County Treasurer DATE: June 23, 2025 TO: Board of County Commissioners FROM: Bill Kuhn, Treasurer SUBJECT: Treasury Report for May 2025 Following is the unaudited monthly treasury report for fiscal year to date (YTD) as of May 31, 2025. Treasury and Investments Portfolio Breakdown: Par Value Oy Investment Type Municipal Debt 27,550,000 8.07 Corporate Notes 11,000,000 3.2% - 0.0 % U.S. Treasuries 152,900,000 44.6% Federal Agencies 71,145,000 20.7% LGIP 64, 387, 788 18.8 % First Interstate (Book BalancE 16,041,247 4.7Y Total Investments $ 343,024,035 100.F Total Portfolio: By Investment Type First interstate Municipal Debt Bank 8, 4.7 % 3.2ate Notes Time Certificates LGIP 0.0% 18.8 Federal U. S. Treasuries Agencies 20.7% Portfolio by Broker $80 $69.8 $58.5 o $60 $41.4 � $40 $20.5 $22.5 $ '7 $20 $19.3 Moreton DA Robert W Stifel Piper Great Castle Capital Davidson Baird & Capital Sandler Pacific Oak Markets Co Securities May-25 Total Investment Income $ 1,129,257 Less Fee: $12,000 per month (12,000) Investment income -Net $ 1,117,257 Prior Year Comparison S. Treasuries 31P ($61,749,000) )deral Agencies anker's Acceptances me Certificates May-24 $ 900,909 $ 8,489,142 Yield Percentages Current Month Prior Month FIB/ LGIP (avg) 4.43% 4.43% Investments 3.89% 3.88% Average 4.04% 4.00% Municipal Debt 25% 1 1 Benchmarks Corporate Debt 25% 24 Month Treasury 3.94% 3.70% LGIP Rate 4.60% 4.60% Maturity Years 36 Month Treasury 3.91% 3.69% Max Weighted Average 3.08 0.98 Minimum Actual Days rU.der 10 % 26.5 % Year25% 56.0% Years 100% 100.0% Other Policy Ac#Vial Corp Issuer 5% 100.0% Callable 25% 7.2% Weighted Ave. AA2 AA1 Investment Activity Purchases in Month $ Sales/Redemptionsin Month $ 13,363,000 6.00% 5.50% 5.00% 4.50% es� 4.00% 3.50'/0 3.00% 2.501/ 2.00% 1.50'/0 1.00% 0.50% 0.00% __.. Jun 400,000,000 350,000,000 300,000,000 250,000,000 200,000,000 150,000,000 100,000,000 50,000,000 24 Month Historic Investment Returns Aug Oct Dec Feb Apr June August Oct Dec Feb Apr ® County Rate ® 2 Year Treasury Rate Corporate Bond Rate LGIP Rate Three Year Portfolio Balance Jun-22 Aug-22. Oct-22 Dec-22 Feb-23 Apr-23 Jun-23 Aug-23 Oct-23 Dec-23 Feb-24 Apr-24 Jun-24 Aug-24 Oct-24 Dec-24 Feb-25 Apr-25 Five Year Maturity Distribution Schedule IIIIII� I�III�� N' N N N N N N (� [] Oi i i N i N i N N i O '.. - _..- m r n V '.m h m. or O (O O'..m O O O'O G m q(O N h.-.-.N V' O (O (Oq m m 0 0 w N O O tlt M q M h V [t M m O (D N h V' 7 C O a O (O m N O M M O g q 0 (O q O q of O V O O m O O C h M h M h h g m m h M O N h q h V' O h w m �.M 0 0 0 (O O) m O N q M N O M h N m O (O O l0 N g M 0 (O (D N O m q Y N (O O O.h (O U',m h q N:(O q q q q Oi d-O O oD M M O O) O= �q O O O':m m O m O 'm q m O O',7 d' q:m O m m.M m q h mm.l m O O'm O m O:O O m m'm O m mlm q q q o; O O q.m m m m:m m':m O �p @'m m 0 O':m m O m O m!.m m m 0 m':.- m g m 0 m m q m;m m m m m m O m O m O:O O m m m m m m':m m m m',m m 0 m':m m v:m m'(D m> Y M: M N N I.,. (V M',..- a -'INN.- : N .- •- N �- M •-- 00. V h l0 M m m O (O O M (O d' m N q g h N O q N m v.m a- m N (O 8 V M N q N (D O O O M V M MOO N q.h N q h q q � h N q (O V' N O g m N w N h h N V m h g m M m q q M N V' N N l0 h h N N h h N N w M O h N -p q q O' (O IQh (D 7 (O M M V (0 0 7 (o(O M co O (O q M h q (O g N m O q m (D m M (O �- h (O M (O u'1 h 0 �- M h .- O h M h V N M W W . (O V 00 V m (O m h (n d (M W M q V' O (n m h O O In (h O O M i� h q q (O (O w N (O (O m (O (n � (O M 7 (D w (O O Y >�iq N h.h O O 10 O N'. h 0 0 ':,V V m. m m m mlq h h q'.N m h:q m m m'.m (O (O m:m m m m:m m m w 0 OD o) O m m.m m,O jp m O m m 0 0 Olm O m O m O O m m g O m m m q m m m m m m m m m m m m m m m m m mmm O m m m 0 0 rn:m O m h > N N':N N N .- N I,.N : N N N •- M .- .- N N N co E; O O O O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 �Lt IO O O O O O O:O O O O O O O O C 0 C 0 c c c 0 O o C 0 0 0 c 0 O O O O:O o 0 0;O O O O:O c 0 0 0 O O:o O O ,p10 O O O O O O O O O O O O O O O O O O O O O O '':O 0 0 0 0 0 0 0 0 0 0 cc0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N O O O.O O O O O O O:O O O O O.(O O O',O o 0 0 0 'I, 0 0 0 0 0 0 O.O 0 0 o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 �.O o to 0 0:0 0 0 0.0 0 0:0 0 0 0 o.v O O,O o 0 0 0':0 0 0 0.o 0 0 o o 0 0 0. o 0 0..0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (L R V O 0 0 0 0 0 0 O O O O O O o O,� o o O O o o o 10 O O O O O o o 0 0 0 0 c :O O O o C 0 0 0 0 0 0 0 0 0 N (n >@@'.. N (V M M N N �'',. N N �-':N N N N N N N N N N N N':, N N N N' (V M':., N .- : N N N N NNN N N M N N N N N N N N M- N N'', E N h q d)h h r 7 mOm � (O (Oq hOmh h OOq(O (o h N(O MLgO h O (D(O h (n wm(Ommq 7N(D a)mh V' M(Ogd' V 10 q q t0 t0 h q q M N M M N m h m. g M (O g O M N M: (D N N M g 4 M o c) q Lq o O: N (O (O q (O C N N N q q q (D q N 1p 't h h q (O c0 q V' V' d' 7 :, O M d' a. (7 7 V 0 0 0 0 0 O O O V C' d' � a� V V V ': V O V V d' d' d' 'IT V V' N d(MO : Nh Nd: N Nd' NtN0 hlO0 h h(O q LQ 'vh Oq Nq qc5.Lf� 6Ln q N..M M M M t0 (O (O V:10 (D VJ 10 V N(O h p w (O (D qq 4 M q q q oq m M (O (D q, 16 co +mddm (O I d' ': co! O O N a + 44+ 4+ + + + + +'+ + +4 4+ + 4+ + 4+ + + + + + + 4+ + + + + + + 4+ + p m1 2 r 6 �N 7NN M Mt0 hONh l0 V (OO N NLnmN NgcO NM7O q(Mv �qm�-mto V' V' �-ON (O:V -It -It mh (OhgO a 7 m g m q 0 O I N q h h (O (O m w (O m m q l0 q M (O V' V N• h V (O O h g h q q q q (O 7 N V (O q O. m N q H °= E q M M .- v O m N "T N (O q w .- h (O'., m q M V N(N m v N M:,...N N :. �- N.. @ Ain h M (O (O W M q to q Oo t0 (D h h h (O h h N N ([J Ln h h (D m m m t0 t0 (O (O t0 m (O m to 10 Lo w (O g w o q q w O Lo t0 t0 w m N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N T -O O O O O O O O O 0 0 0 0 0 0 C N IN N N :N N N N'.N N N N N N N N.N N N N N N N N N N N N N N N N:N N N N N N N N :N N N N N N N N.N N N N N N (t7,� �,V V' N M N;N M (D.N a- h h.N N (� .(O N W :W m m. 7 Lo O m m l0 In (n N:N (O m m m Ln to N,N N. N Oa0 .- NN 77N �� N�QN�-�- � N NNNNNN zzNN N N� ��M.-� �\� z�7 � �"'�;�\M M (O (7 N'IM .- O t0 N W O m h..� O O q':,w W co W..., OO ate- (p I� O) I� r (O t` N:m W O N':N M f(: �..N E I O N N N "'N N M m M M M M M M m m M M MGM N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N N O O O O O O O .0 O O O O O O O O O O O O O O O 1CD 0 0 O.O o 0 o 0 0 0 O O O O O':O 0 0 0 0 0 o 0 0 co 0 0 o 0 O:O O O Lw NIN N N:N N N N'IN N N N NNN N.N N N N N N N NIN N N NIN N N N':N N N NIN N N N'.N N N N,N N N N:N N N N.N N N NIN N',N O@ �p N O) N'N h N W'IN m h r q h N:� O) ;� 7 (O (O.N ��V W q O:a In N W W h �.M V N V V g q O,O cD tD,h h h N',N N qo N_ N'.,N 3 'O N •- (V N'� N:N r- N:N O NIA h \ M,.6 N N..� N N N',. 6J — M•,M N N'..N N N N': �- O.�'.N N a- N O a- �':W W q O O EI W m W m¢ m m m m W Q Q Q J J W J ¢ W J m J m m J W w W W Lj J J J J J Q m m 3 o U o a a n:n a s 3 3 n,n cr (r) ¢ ILL a¢ a'a a o ¢:a a (n a:¢ n Q Q o 0 0 o n n a a n a ala a a IL¢ 3 a a2 a.W'-.2 0 G�AIa �p;C9 w.K or:' a',a.�.cn;a � C7 0 mI,U. U.� UI, C9 m a �'.,V a K V',K w V �_2i 212 D- a- U) U U'_a- 0 co (D L): U 0 (9 m x'_(9 aIa":aaaaa n a UU YY Y1 Y:Y Y Y:Y Y Y �C Y..1 Y Y':Y Y Y �C Y�UU U U,U U (.5 N'. C:C C C CC C C C ,C C CC C C C C; O)mmm.mmm(n ;N fn N (n:N 4) N m m @ @ @ @ @ @ @ @.@ @ @ @ @C@ @ @:@ @ @ co @... ¢ m m m m m m m m m m m m m m CO m.m Co Co CO m m m m O) m m m m 0 9 .o .p -a c c c c- c l c ce c c c c c c c c c c c c o 0 1 0 0 0 0 0 0 0 M. 0 0 0 0 0 0 0 0 0__ U U U (-)I(-) _U U U U J J J J-.J J J J J J J J!J J J J J J J @@@@@ l0 t0 <0 - p p N N N NI NIN N,N N N N NIN @ N N N N 0) C C C C C C C CO U 4 E.:EE:E E E E E',E E EIE E E E E!E E E E':E E E o,.o 0 0 0 0 0 ?;> >> �''o o c ❑'.� >> 3''''.> 0 0 0l> >�'',o m `p) @ (p (p (`p (`p 0 0 0 0 OI 0,0 0 0 0 0 O O O O O O O O@@@@@@@@ N N N N (n N V) N N N N N N N N V) (n N N', N @IQaLLLL LT LT LLLLLL 11222 mo222.,., 22222122222 SSZ ZZZ ZZZZ @ @ @ @ @ @ @ @ @ @ @ @ @!@ @ @ @'.@ NI@ N N N d N.d N N N N N 0 N N N C @ t0 t0'@ ( m l6', @ @ NI (`6 W (`0 @ N, (6 @ @, (� t`0 @ @' N (6 A (i0 �I. N @ (6 16 cu (`0 @ N'. 2 2 F F F F F F` F F F F`IF F F F F F IF N N N N N N N N N N N' N N N N N N N N N N N N NIN N N N N N N N N N I N N N N N 0vv a'...v o-0 -oa 'W -oaaaa:-ovo-0-o-p(6:.(b()U)U)!WU) U)U) U) Ul m' U)'', U7 U)(�(j': U) U) U) W I w N (hn'',> M h w � M';13: `° U D) Z�(Mi NIQ > X �!ql� U �,� c�c��:� Z CM9 r o } }I� w �;m (D m,m m }I IM 2 } N W.W:LL F- LL Z.J LL Z XIZ N.q.W':W = W WIW 2 2: LL BIZ _ LI_ LLLL ILL LLLL LL. 11 ILL LL LL LL LL LL LL LL LL LL. LL U. LL LL LL LL N 1L D DI m Y J ¢ F- X Z q U U (9 ,( W 2 Y ¢ MM O-LLU�J F-(O mQ>>IU)t0m N0} N>>>> > (O C y CIO J,J a O. LLi2 O. "� Y �( JI> J J.,> M M N J�> > a¢ a> Q O U.0 q U L) U U U U U U U:U U U U U OIU N C 2 a W.W W W w: W, W W W a Q a¢-'Q Q¢ a m m m a is U W LLI 0 2 U 0 U U CJ (9 (D (D 0 N N N N N N N N N N N N N N N N N.N N N E U a 0 N MIM M M M M M.M 0O,O O O O Oi, d' (D 'o (O (O q.(O (O U) g q m q q:q q q q,w w g m q q q q:w o0''q MIM M M M'IM M M:M M M M MIM M M",M M M M M'M M M M',M M M M-.M M M M:M M M N:N N N N':N N N N:N C> �_ `I _� �2 .�,! m m mim m m m;mim m m;m m m N M M M M M M� M M M M M M M M M M M M M M M M m m m m m N C O F p c w > �`U U U!U U U V U U U.0 U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U,U U 0: U,U U U rL ® #_' LL LL LL LL LL W LLLL LL LL_LL_LL LL LL LL - O q q c0':q h h h r q'� N (O C Nq Nq::(D h hq-.q OmmM (Oh h V l0M(OOMhN ¢ ¢ aaQ ¢¢¢a ¢¢LLLL LLLLF-F-F-F-F-a' 2wa' w2LL' LL' O O M Iq d'Md'�-N4')h(O d'Nh V NgLLLLLL LL LLLLLL LLLL LLLL LL. as ¢a KLL'LL'LL' @ N(y �a ¢aa¢aaa aaaa aa¢¢¢¢aaaaa LLLLLLLL LL LL U- F-F-F-F-F-F-F-F-1-F'F-h O O r �� (O Ma'tnM V 1Oh ON Md' M qN (DN(O qm M(O qm OM V'I � T C g O N N M V d' qq O V (O,M d' (O (O (O h h h h m m M M V V (O m m''im y m O h h m m m m 0 0 0 m m m m,m O O'':O 0 0 0 0 Ih m m m:0 O O h h h h h h h h m m m m m. m m m m.m m m m:m m m m'Im m m O O (6 y 0 OIO O O O',O �-- 0 0 0 O'.O �O O O O', �- O:O O O O:O O O O',O O O O'.O O O O.O O O O',OO O 01O OIO a a M @ �I� M M O d' N M W.� r• M M. d' N cD r• W �' O N M (D (D (D N O N O W �. V �- d' M M M M. W d' r- d' OM M O � Wr• m Y- Md' N(D W O f�':M M N N':M d' O (O,N d' r• r` N O m m N O M..N U W W M (D r- m N r, M m d' M M:N - r- d' M O d' W d' d' (O W OM r• N N o W O N (D ( �_ M M O Cl! M N (D m W r- N Cl! m W d' M C^^.'.M r• (O O r M W W W Cl W C. W �- W d' �-_ M r• (P - c m W W W M N N W O O M O M ct V (N d' (D V m M Gd 0 d' d''iN W M,� M W N'.. d'.m W m m (o m -'m r• of r• N O o0 f� o- r. o a; r= .t r 16,D 6i W m M NJ- r d' d' m - W.N M M O M O O d'."t N O W O O:M m M m'.m W m O:O W m m o'.M O O M:O M m:W m W d' (D N O) M'.tD M m N W m.N (D O m m 0 rr• d':d' m ip m 0 OM O m m",m m O O.,,.m O O M O m O M m m W:M N N N m M m N::.- N N `- N m O m m O O W M m m W :m t M m M W m m M rn m O.m m o O.m m m i- N N a N N r- O N (D O d' M m'. M N W M W W M r• N (OD m� W O t` M N f� 0 W O W M M m W _ ... O W O W M r• W N (O M d' M N V' O W M m d' O 00 M (O M O T d' (O OD N O M O (O O N N W w f� V 00 W M I W O 6) ((1 u1 (D O 1� (O 00 �A f� N (D W (D (D a0 wMMONN r-cD O� W (O7N V d'(D IDN OO I-O W ONNOO of r MOr-"tO N OO V a N W.-M W dtN M(D-1d'M.-r- V N W W V a Md:W Or-(D W M W W d dM(� W.N N m(O'.(Om O(O (PN (O O?NM N d'OO W m M W M W O WMMNN M W't W M r MMN (Dd'O("i(O O(D r- N W MNmm r`u)Or• Y 3W M m mM'.MM r W Mr-'.N M W mNMd".W N mM0 W m MN OOO r• ) ClO T' MN," N W d' N W Om W m d4 Md' Rmoammmm,mmcm,mMmmomrnrnrnrnoM000mmoomoomommomornmrnrnoornv_Arnv rnornmrnMrnrnMmMrnm >- N N'', N •- N c-. N N,.N � � N N',,., •- N N .-.N N N c- N � �N - .- N':.� '.. d 000 0 OO O OOO OO O CD O O O O O O OO c O O c ' .', 0N:',.vMd�mt"'.,':',"':''.''. NWM7MrWMW• :mdCM' ..OMMrdN•' '',:MrO- ':WMN .WM .OM '!MM(OD ,WMd' ,MM- ::.,,mM 0MCri• mNMNN dNMrN'• ..MMIM"M":'.-.,...:OWdMN(O' OmdM' OMdMN(D":''. : ..00dNd' OMdMMr•' OdV ' OWaMNdNM ' ,ONMdMN(dOO' ' '.,:'.'',,OOMdMN�(�N"-i' OMMdMrMdNW', ' OdMd(dNMD''' ONMdMm' K' 10 0 NN N OO N 6OO NN a -O O O'O O O O'O O O o O O O O 0 0 00 0 000 0 0 0 0 0 O:o OOO O O:O'O 00 0 O'O O O:OOOOOOO 80O O O O O'O CD O 0'0 0 0 0 0'O O o O:OO'O 0 0 OO O O'OO O O O:0 O O,O0OO;OOOOOOOOO OOO o 0OOOOOOO OOoO0:00 O O O'O OO O OO O O O O OO O O O O,O C Cl C!'c NC4 N NN'N N N N N N N;N N N NN'N N N N:N NdIRm ON N N MNNNMMMN ddM (+i M 'l' V 't ddddNM 7 Nr-,N Nr.M N(V NMO O o d M M O M NM M M M N M W m O M m N W O W M N M .N mWW MM(CN NMM'r Wr-dWWV d't ceWT M W M N W r W'.N N N N r• �.W W W r• N N N N N N W W N r N N N N N N.N N N N':N N N.N N N N N,N N N':N N N N N:N N N N.(� O C N N,,N N N NN N N N-N N N'.N N N N N'..N N N,N N N N N'.N N N Nlh V1 u) N M (n N (n 0 (n . O O M (A M M M (A M M() r''.r �',,V W M O'',W N �I.d N d' N N N N N N d' N N d' N N N N d' N d N N.N N N N.N N N N N N N N N N N N N N N N N N N N N N N 0 C O OO 0 0 OO O O O O 0 0 O 0 0 0 O:O 0 0 0 0 0 0 0 0 0 0 O'.0 N N': 4 N N N:.N N N N:N N N:N N N N N.N N N N N N N N N N N N�, 51 M www wWWw w wwwww >wWWWW> >] LLLL(~n�u~i¢au~iu~i.(~n(~nau~ia 0u~i. w 0(~nLLa�(~n U) U)i(J)' O ��¢aa asa.aaaaaanaaaaaaa�aaaaaaaan,aaana Co U U U', U` U` U U.0 U (7 U,(9 U U O U U Co U' p.0 U.0 U U ❑ a',p 0 (7 U( U' O O O :O O O O.O O O O.O O O OO CD O O'.O O O O O O O O:0 0 0 O 0 O O.O O O'.O O O O.O O O O.O 0 0 O;O O O O:O O O O O O O O,O 0 0 O:O O O OO o''.00001000 o''.000 O'',O O OO'. O CD O. O O,O O O O':O O O O:-O O O Op M M ON (DO OO O O O'�O O O O:.O O,O N .-. N:N N N NN N N, N',N N',N (V N N''..N (V .-',N N NN',N r• C! T 7 (r- N N N:N N O'.(V nj'O N d: W O '.m V Wm M W 7 N N It O r N (D d' V a W M M -T O Vt r m M d' W m M d' M W W't r• M M r- S W (MD '.W WO O W MO W W �� 0�000 O O MN r- r- n r W W r I W W r- r• r- r W r W W W W W M W W W W r r W N N N N N N N N N N N:N N N N N N N N N N N N.N N N N N N :N o O 00 O O o0 0 0 O.o o o o..o O O o:.O O O O:O O o o O o',O N N N',N N N N.N N N N:N N,N O In M M O N O> N (n M M M M (n N N •- M � � M': O N V M': � N N � :. W r• (O .�- : N N M ate- :, N N M N : V (� r � :.,, � �''., � d' d'. d' V 7 d' MMM MMMMM.MMM�d'd'd' N N N :N N N N N N N N N N N N N N N N N N N N N N N N:N N N 0 0 0 O 0 0 0 O O O O O O O o 0 0 0 0 0 0 0 0 0 0 0 O o O O N N N N N N N N N N N N N N N N N N N N N N N N N N N :N N N M (AM Lo N(O (D (O (O tD (O c0 (D (O (D.W W �lf1,r-r•r` NI�N N W N45Z. N N N N N N N;N N N N:N N N N�- •- - www awwLLJLLI a w�w,FF�000U UIJ-IJ-IJ- Q U (n In p LL LL LL LL Q Q (n (n p �- U) (- (n (t) U) a Q a Q a s Q,Q V) U qIU Q H F F a a,a a N Q N F Q I-,Q a Q a a a a C9 U U':U d a a -a p m u)':(n u7 (D U",U U a pla Co U (4',U U U U' U( (9 (7 h-.HF',h H F`- N H H F- ♦-!F H H 1-:F- f` HIH n vi', n u v viu ui ui u 'vi ui ui ui u ui vi v ui u ui ui n n n v n vi u u n n. ui, ui IU Y �.Y J Y m Q W m. p .0 (9 '> J J U U UU.U,U',U U U U UI Ia Y �,M N M O r• m M N N 7 O d' V N d' N M W M N _ M >IaiJ W F- a Co o M DO a D (7 a= a a a' y M 7, Im- W U �.M mIJ W (D LL, l.L N N LL U LL J LL a LLM iY LL¢ Y W U U''iU U U U U W W U U U U U U U I U U U U U U U-U N N N'.NN N N N N N N N N N N N N N N N N N N N N N N N N N N N N N.N W W W W W W W...W W W W:W W W..W W W W W:W W W.W W W W W;W W W .0 W W;W N N N N N N:'.N N N N- N N.N N N N N.N N N':N N (V N N'.,N!N N N,N N NiN m m rn'..m rn rn.m,M rn M m'.rn rn rn rn rn rn rn rn',rn m rn rn,rn M m,m '_rn m rn rn!rn m m,M N 0 Os N N... C C s:' F- F!I- F f-.H'.H h- F- HIF f- H I-'N H H'I h- H F- 6 ui u)''. ui ui (t)ui ui ui ui ui. ui ui ui 6. ui Vi (6 ui ui ui U)' O, a aI, L a a a c nova° - >M3:on M�wtN n>m>zmW2 7m -J ( (9m LL LLYMMO�C'J� MUC7 (7S-)ppp,C LL U U U U U U U U 012 W U UU W U U U U U U M M M;M N N N N N N N N N N N N N N N N N N N N N M M MiM W W:W W W W W W W W:W W W.W W W W W W W W.W W W K N N;N N N N,N N N N:N N N.N N N N N N N M M M' :M > K K K �:K L)� C,K K C).a C) of EY � L) K C,o a a UU UU U U U U U U U U UUU U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U U UUU U U U U U —r-��I-,��F�F-�j.F-r-rF;F-: r- r- l- F-.F F-. F-,�-rF- F- F-, I- F-rF- F-,F-r-F-,�.�,I-��F- F-I-,r- I- I- r-F- r- 22. 2E 2 �M W r� W m0N V N N W Od' W W mO NMMr• W m0 Cl) W r-W mO Nd'M W t` W MO NMd'M W r�mO M(D f� W O NMMm m: -It > m m'..m M m o,o O N N.M M M d', d' d'�d' M M M M:M M M:M (D cD W (D.(D W (D r-,r- r r r N r. r r-':W W W W:W W W WIW m m.m M m m.0 O O O W M d'.W 0 0:0 0 m 0 �:,o m N w m M o0 O N w W (O M (O V: N (O m(D m O n O N t0 YO 0 � 7 O OIL c c i .7; N N m- u) LL'i m; N O O 6i Y O I'� U O Lfi O 1l 61 Lo O O O O 1� O N (O O O OO u'J O) N i-O.10 to (O N O 7 f- jO O) o � .0 0 (O 1: V d' O i- M W N 7 N N OO (O . m O) M M O O N m > �- N �':N N (V �''�N c�0 O': ^'.M M. M O r to In O N N O r f` OO f� M V O (O O O N Ln O O �- u) O m.m N� W o. V:a d) O M'.m Oo N <',N OO.N:M O c0 N'..N O M'. O) c0 N O 41 O! W (o .'7 N (7 n a O N:-7 L (n L d N M 1� oo Y o N c-'.: V d' O Ot Of 1� V M c0 N 1" 2 O O: oo OO 'r O I� m V' a 7 w O V W N O 4') m 6J N V N N oc a M m m M O O N 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o o 0 0 0 0 0 o o o o w 0 0 0,0 0 0 .0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o 0 Co o v m 0 0 0 '.O O O Olp O O.O O O O O 0 0 0 0 0 0 0 0 0 0 0 0 0 1� O N O O1 0 0 O'.O O O O..O O o:0 10 to O''.O M Lo'O 0 0 (o o 0 m 0 O o 0 I O. V' O O O.(O o oo N'.O o oI(O (O m m O t` :O c o Co.(O 6l O.m O m W ct o a M c o N,O O L 0:.e N O 1� N N':N O Ln 7 o N l0 N N W (O M O m oo O 0 0 > N N �'.N N .- tdO M'.r''.m O N u�':O M N 6> w O)., (O O a) O O '- O O O r O M r 4 o Lo N N N MO N M,ep OR O N',M Ln O (h O N (O O d' (O M.00 (O O0 1� O O N:N V (o NI(O O m I� O O V'�,N O (0 0 (D M M'.O N OO O m:O M O'.o N O Lo o C d' 7 Il W 00 V':N O O �'.M N N':� M (O c0 d) O h (D ::O M O) (D N N o O NI cn Ni O M .- O .-, M N u'i N O o o N 0 7 'O' V o U t a��' I ��������a ' Q�� ' y � N '00 00 m N N_ N (O N N m M $aa'a¢a�,� aaaaaaaaaaaa'':a�a'a a m (O : Ma- O .L t (O' N 1 'C E- N l0',m .- m,.. I-r. m',M M,., 1� .- I",,.W (o m I-,Io.M r :. _W (O S O O N O Ln M Ln r Lo N N N N N N N N N N N N N N N N N N N N N N N N N N N N T 0 0 0 O G O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O 0 0 0 0 0 O N N.N N N N.N N N N'N N .- Oo (n tn.N m N In"O O O O O ` c- O m o to N M N;N O � 7 z,M w m M m m w � to M t` (1) 7 V N V t0 �- 7 c- V •-V' V 7 V� �V -. N N N N N N N N N N N N N N N N N N N N N N N N N N N N N O O N O O O O o 0 0 0 0 0 0 0 o 0 O O O O O O O O O O O O O O O O O t N N'N N N N N N N N :N N N N N N N N N N N N.N V O O N In (O a (�)'., oo a e (O .- N W V (O t m M N IN W M � (O m Io O N NIN N N NN a N:N N` N a',N (� N n h:•- d LI H > J �UU W Um diU{-m 0w0 W wU Um w U� LL m¢QLL¢ aLL¢LLLL¢Q�xQ aa,� d-(n(n(n(n(ncL M �a a Od¢,n1- n C7.(9',(n c9 w (n'':: o- n. a':a (DLLI U �'c9 u)C7 to co 0C9 zip c� 0 n. u) a y w o0 OOOO pp yuwW z 'Id !JO � U z'z z w w z },Z > SL z: w o''',O = o �, X 00 Z O Z J J a,, U C) W Q o "o:oL� aILa- 00 oUF(nU0d u o r U 0_ w z U U U }U Uy U n z ti cU,,Q QQ)zZp o 6-6R�06.6L�L d'.a�i a�iFF�, �OW,y�'E }��F}- or.cOOwww.�ZZW �a¢�0 w (o m t N'�. W U OU'OU Z (n y'.,y 2 2 1-.H I-� J.J J �. E z L) J U > m'm' 0 U'. N Z W Z Z U � N ¢ Q u), co y d. d 2 }:. O (n O..z Q c m.,m a,,0 T o a)0 O O �''..� in,,in in � _;� O a,Lu � LL o> o y o',`o �- U w'w ¢ U E', E IZ- F 0 0❑ o: o o �' �, m U 0 t U' - C V7 LL LL O) JJ W W w mm rn(n(n 0—Z Z ¢ � (� N 2'.w Q W LL �- c m,. m 0 0 d';� �: K 0.. o Q Q,0 Z o �2 ti o a,.- wiw m -__ O O'.a � (n h 0 �,U U 0 -oi � Y J (n:(n 25 O,O 04 _ 7 M cNxy 0 0 `- N (O (O (n � V Y -JIN,Q m X X U X W �i'..X } N w L>L > m U ILL 0 y (L (p m y Ln y 00 W mJ 0 W_ LL W IL w� a Z QQQy.Z?Uw> =Cico(D>OOOojw O J to > Ln W',W W O O M (O 1� LL:w w �,h 1- rn 0 ro I� u'� Q 2 rn o 0 0: f.1 m N (O W N a 7 (O 01 0 O O r r t` W O a) M c0 I� W a M (O N N Nm V M7 V' MMNN (ONNN m W 000OD W O(O O h mW W W(O t0 OWr N m w }.,} (O (O (O 'n � W. M O) (n !n'.y F 1 Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Q. N N C U U:0 0 7 0'.0 0 0 7.0 0 DID z) 0 0'0 0 0 0 0.0 0 0 0 0 0 K Q' O m M O (ONO d' O N to M 11 W m N O M I� O N O o) ooto D7 O'.r M I� Lo'. o) r M I�,V N V' i M W NM M CO N f�.V Ln M.W N r m .EO O'.O M wO'.O W O 00'O W 'o W 0 O O':.O O w O oo I O �;O E S COG2-A o BOARD OF COMMISSIONERS MEETING DATE: June 23, 2025 SUBJECT: Finance Report for May 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 ES r,o, 'OR IVICIVIVKHIV V V IVI DATE: June 23, 2025 TO: Board of County Commissioners FROM: Robert Tintle, Chief Financial Officer SUBJECT: Finance Report for May 2025 Following is the unaudited monthly finance report for fiscal year to date (YTD) as of May 31, 2025. Budget to Actuals Report General Fund • Revenue YTD in the General Fund is $53.2M or 102.3% of budget. By comparison, last year revenue YTD was $44.5M or 100% of budget. • Expenses YTD are $35.6M and 67.3% of budget. By comparison, last year expenses YTD were $40.6M and 87.9% of budget. • Beginning Fund Balance is $15.5M or 106.4% of the budgeted $14.6M beginning fund balance. ....................... ........................................................ ............................... ..................................... ...................... ........................... ................. .............. ........................... -......................... ...................... ...................................................... County Wide Financial Dashboard 001 - General Fund 91'7% Year Complete Fund i I Budget to Actuals Requirements Resources Beginning Working Capital Budget to Actuals by Category elk 030-Ccmtnurity ._ C olni --,hn— n ( l $35.6M ^$53.2m tV 5.5M ^o r 67.3% 102.3% 100.0% Monthly GL Period 0 71 Monthly Expenditures 88.0% of last vear budget Monthly Revenues 100.0% of last year budaet ..................................................................................................-.............. ......................... ................... Projected Ending Working CY 1 [;' j Approved FTE 5220M 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 May 31, 2025. r - Position Control Summary FY25 -- July - June Percent Org Sep Oct Nov Dec Jan Feb Mar April May Unfilled Assessor Filled 28.63 28.63 29.63 29.63 29.63 30,00 30.00 31.00 32.00 Unfilled 6.64 6.64 5.64 5.64 5.64 5.26 5.26 4.26 326 15.85% Clerk filled 8.48 8.48 8.48 8.48 9.48 9.48 9.48 9.48 9.48 Unfilled 2.00 2.00 2.00 2.00 1.00 1.00 1.00 1.00 1.00 12.14% BOPTA Filled 0.52 0.52 0.52 0.52 0.52 0.52 0.52 0.52 0.52 Unfilled - - - - - - - - - 0.00% DA Filled 58.70 58.90 58.55 58.55 58.55 59.05 59.05 59.05 59.05 Unfilled 2.60 1.40 1.75 1.75 1.75 1.25 1.25 1.25 1.25 3.01% Tax Filled 6.50 6.50 6,50 6.50 6.50 6.50 6.50 6.50 6.50 Unfilled - - - - - - - - - 0.00% Veterans' Filled 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 Unfilled - - - - - - - - - 1.82% Property Mgmt Filled 3.00 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 110.83 111.03 111.68 111.68 112.68 113.55 113.55 114.55 115.55 Unfilled 11.24 10.04 9.39 9.39 8.39 7.51 7.51 6.51 5.51 7.24% Justice Court Filled 4.60 4.60 4.60 4.60 4.60 4.60 4.60 4.60 4.60 Unfilled - - - - - - - - - 0.00% Community Justice Filled 42.00 45.00 45.00 45.00 43.00 43.00 42.00 41.00 41.00 Unfilled 7.00 4.00 4.00 4.00 6.00 6.00 7.00 8.00 8.00 12.06% Sheriff Filled 230.50 229.50 230.50 227.50 230.50 232.50 231.50 229.50 230.50 Unfilled 40.50 41.50 40.50 43.50 40.50 38.50 39.50 41.50 40.50 15,24% Houseless Effort Filled - - - - - - - - Unfilled 1.00 1.00 1.00 1.00 - - - - - 100.00% Health Srvcs Filled 381.83 376.03 381.43 384.23 388.43 386.78 386.78 387.28 385.08 Unfilled 39.48 45.28 40.88 40.08 35.88 38.53 38.53 37.03 39.23 9.26% COD Filled 48.00 49.00 49.00 50.00 50.00 49.00 51.00 51.00 51.00 Unfilled 3.00 2.00 2.00 2.00 2.00 3.00 2.00 2.00 2.00 4.74% Road Filled 59.00 59.00 59.00 59.00 59.00 59.00 59.00 56.00 61.00 Unfilled 2.00 2.00 2.00 2.00 2.00 2.00 2.00 5.00 - 3.43% Adult P&P Filled 34.63 34.63 34.63 34.63 34.63 32.63 33.63 33.63 33.63 Unfilled 5.13 5.13 5.13 5.13 5.13 7.13 6.13 6.13 6.13 14.72% Solid Waste Filled 39.00 40.00 40.00 40.00 38.00 41.00 41.00 42.00 38.00 Unfilled 5.00 4.00 4.00 4.00 6.00 3.00 3.00 2.00 6.00 9.92% Victims Assistance Filled 7.50 8.50 8.50 8.50 7.50 7.50 7.50 6.50 5.50 Unfilled 2.00 1.00 1.00 1.00 2.00 2.00 2.00 3.00 4.00 21.05% GIS Dedicated Filled 2.00 2.00 2.00 2.00 1.00 1.00 1.00 1.00 2.00 Unfilled - - - - 1.00 1.00 1.00 1.00 - 18.18% Fair & Expo Filled 13.50 13.50 13.50 13.50 13.50 13.50 13.50 13.50 12.50 Unfilled 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 5.00 23.38% Natural Resource Filled 2.00 2.00 2.00 2.00 3.00 3.00 3.00 3.00 3.00 Unfilled 1.00 1.00 1.00 1.00 - - - - - 18.18% ISF- Facilities Filled 25.75 25.75 25.75 26.75 26.75 26.75 26.75 26.75 26.75 Unfilled 2.00 2.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 5.90% ISF -Admin Filled 9.75 9.75 9.75 9.75 8.75 8.75 8.75 9.25 9.25 Unfilled - - - - 0.50 0.50 0,50 - - 1.43% ISF - BOCC Filled 3.00 3.00 3.00 3.00 3,00 3.00 3.00 3.00 3,00 Unfilled - - - - - - - - - 0.00% ISF - Finance Filled 13.00 13.00 12.00 12.00 14.00 14.00 14.00 14.00 14.00 Unfilled 1.00 1.00 2.00 2.00 - - - - - 5.84% ISF - Legal Filled 7.00 7.00 7.00 7.00 7.00 7.00 7.00 7.00 7.00 Unfilled - - - - - - - - - 0.00% ISF - HR Filled 9.00 10.00 9.00 8.00 8.00 8.00 8.00 8.00 7.00 Unfilled 2.00 1.00 2.00 3.00 3.00 3.00 3.00 3.00 4.00 21.82% ISF - IT Filled 18.00 18.00 18.00 18.00 19.00 18.00 17.00 17.00 18.00 Unfilled 2.00 2.00 2.00 2.00 1.00 2.00 3.00 3.00 2.00 10.45% ISF - Risk Filled 3.25 3.25 3.25 2.25 3.25 3.25 3.25 3.25 3.25 Unfilled - - - 1.00 - - - - - 2.90% 911 Filled 57.53 57.00 57.00 58.00 58.00 60.00 57.00 56.00 54.00 Unfilled 3.48 4.00 4.00 3.00 3.00 1.00 4.00 5.00 7.00 6.58% Total: Filled 1,121.65 1,121.53 1,126.58 1,127.38 1,133.58 1,135.80 1,132.80 1,127.80 1,125.60 Unfilled 131.81 130.94 126.89 129.09 121.39 120.16 124.16 128.16 130.36 Total 1,253.46 1,252.46 1,253.46 1,256.46 1,254.96 1,255.96 1,256.96 1,255.96 1,255.96 %Unfilled 10.52% 10.45% 10.12% 10.27% 9.67% 9.57% 9.88% 10.20% 10.38% 10.26% ��uTES Co �y Budget to Actuals -Total Personnel and Overtime Report { FY25 YTD May 31,1025 Total Personnel Costs Projection Budgeted Actual Projected (Over)/Under Fund Personnel Costs Personnel Costs Personnel Costs Budget Fund Number 001 001 -General Fund 030 030 -Juvenile 160 160/170 - TRT 200 200-ARPA 220 220 -Justice Court 255 255 - Sheriffs Office 274 274 - Health Services 295 295 - CDD 325 325 - Road 355 355 -Adult P&P 465 465 - Road CIP 610 610 - Solid Waste 615 615 - Fair & Expo 616 616 -Annual County Fair 617 617 - Fair & Expo Capital Reserve 618 618 - RV Park 619 619 - RV Park Reserve 670 670 - Risk Management 675 675 - Health Benefits 705 705-911 999 -All Other Funds Total Overtime Budgeted OT Actual I OT (Over) / Under Budget $ 20,942,691 $ 16,530,518 $ 18,509,264 $ 2,433,42/ $ 69,1 UU y; L5,tw b 4d,L33 7,497,894 5,902,550 6,528,965 968,929 100,000 99,111 889 234,588 218,089 242,106 ® (7,518) - 28 ® (28) 836,621 422,413 422,414 414,207 - - 616,013 557,526 626,375 ® (10,362) - - - 50,136,178 42,465,768 45,914,636 4,221,542 2,869,000 2,147,906 721,094 58,905,375 50,341,043 56,135,922 2,769,453 107,726 147,095 ® (39,369) 8,005,434 6,884,957 7,594,246 411,188 13,000 19,068 (6,068) 9,556,843 8,331,397 9,260,982 295,861 200,000 104,655 95,345 6,387,456 5,005,861 5,501,101 886,355 10,000 10,204 ® (204) 5,739,145 4,617,420 5,274,668 464,477 150,000 93,168 56,832 2,039,023 1,490,546 1,624,252 414,771 40,000 51,229 ® (11,229) 229,798 217,221 242,472 ® (12,674) - 2,505 ® (2,505) 159,210 135,411 153,118 6,092 5,000 2,265 2,735 496,919 461,884 516,344 ® (19,425) 10,237,093 8,533,013 9,545,436 691,657 485,000 217,499 267,501 18,606,752 14,959,670 18,543,148 63,604 50,600 30,364 20,236 $ 200,627,033 $ 167,075,285 $ 186,635,450 $ 13,991,583 $ 4,099,426 $ 2,950,963 $ 1,148,463 ES CMG Budget to Actuals - Countywide Summery All Departments 91.7% FY25 YTD May 31, 2025 (unaudited) Year Complete Fiscal Year 2024 1Fiscal Year 2025 RESOURCES Budget Actuals % Budget Actuals % Projection % 001 - General Fund 44,408,216 45,560,565 103% ' 46,924,590 47,754,672 102% 48,437,918 103% 030-Juvenile 1,014,168 1,042,664 103% 1 926,504 932,812 101% 1,109,060 120% 160/170 - TRT 12,751,790 12,485,782 98% 12,168,000 11,764,462 97% 12,609,610 104% 200 - ARPA 14,458,597 4,060,299 28% i 8,644,978 5,537,822 64% 10,559,967 122% 220 - Justice Court 525,540 529,969 101% 506,200 476,474 94% 506,900 100% 255 -Sheriff's Office 58,558,288 60,325,051 103% 64,030,262 64,552,327 101% 63,738,511 100% 274 - Health Services 60,343,687 61,045,659 101% 69,034,749 61,469,026 89% 65,927,135 95% 295 - CDD 10,460,840 8,523,648 81% 9,401,238 9,237,331 98% 10,046,902 107% 325 - Road 26,673,711 27,151,594 102% 27,479,906 25,283,202 92% 27,983,699 102% 355 - Adult P&P 5,535,606 5,818,189 105% 6,323,657 6,593,715 104% i 6,650,254 105% 465 - Road CIP 2,179,426 2,951,833 135% 1,357,339 1,434,586 106% i 1,451,715 107% 610 - Solid Waste 15,995,411 17,733,226 111% 19,769,001 18,120,207 92% i 20,246,261 102% 615 - Fair & Expo 2,343,500 2,843,093 121% 3,206,000 2,572,724 80% 2,924,762 91% 616 - Annual County Fair 2,324,117 2,460,606 106% 2,350,667 2,645,083 113% 2,653,346 113% 617 - Fair & Expo Capital 64,800 225,047 347% 88,000 217,154 247% 224,612 255% 618 - RV Park 530,800 534,892 101% 489,000 472,788 97% 529,891 108% 619 - RV Park Reserve 34,300 45,518 133% 45,000 54,959 122% 58,200 129% 670 - Risk Management 3,714,303 3,841,634 103% ' 3,398,791 3,290,779 97% 3,606,545 106% 675 - Health Benefits 30,654,045 31,873,028 104% 42,854,789 37,156,157 87% 43,541,239 102% 705 -• 911 14,034,323 14,405,107 103% s 14,733,900 14,527,273 99% 14,977,200 102% 999 - Other 81,793,214 71,303,509 87% ': 66,998,812 48,982,082 73% 72,115,954 108% TOTAL RESOURCES 388,398,682 374,760,913 96% 400,731,383 363,075,634 91% 409,899,682 102% o` �jEs `oG�� Budget to Actuals - Countywide Summary -�� All Departments FY25 YTD May 31, 2025 (unaudited) REQUIREMENTS 001 - General Fund 030 - Juvenile 1601170 - TRT 200 - ARPA 220 - Justice Court 255 -Sheriff's Office 274 - Health Services 295 - CDD 325 - Road 355 - Adult P&P 465 - Road CIP 610 - Solid Waste 615 - Fair & Expo 616 - Annual County Fair 617 - Fair & Expo Capital 618 - RV Park 619 - RV Park Reserve 670 - Risk Management 675 - Health Benefits 705 - 911 999 - Other TOTAL REQUIREMENTS hiscai Year 2024 ' Fiscal Year 2025 Budgei Actuals % Budget Actuals % 25,420,807 23,850,628 94% 33,071,291 24,503,835 74% 8,481,279 7,884,757 93% 9,381,846 7,390,135 79% 6,902,223 6,827,243 99% 5,736,054 5,416,834 94% 9,837,656 3,762,562 38% 4,321,775 815,108 19% 828,370 816,713 99% 819,797 753,738 92% 65,641,097 59,140,333 90% 66,610,275 54,218,986 81% 72,307,648 67,056,125 93% 84,148,302 66,760,818 79% 10,269,561 8,898,411 87% 9,991,245 8,527,506 85% 17,124,761 15,805,727 92% 19,549,812 15,436,617 79% 7,576,032 7,028,249 93% 8,371,685 6,548,892 78% i 24,142,169 23,124,456 96% 16,323,504 5,120,507 31% 14,404,534 13,823,996 96% 17,321,744 12,636,998 73% 3,734,327 3,867,176 104% 4,838,162 3,498,025 72% 2,582,856 2,438,099 94% 2,671,901 2,610,028 98% 1,090,000 465,928 43% 1,260,000 191,732 15% 617,131 517,201 84% 726,864 492,839 68% 174,000 45,252 26% 170,000 - 0% 4,744,447 4,502,990 95% i 5,599,742 4,021,089 72% 35,687,213 34,121,294 96% 38,819,094 29,816,976 77% 15,113,760 13,427,592 89% 17,254,619 12,918,059 75% 93,331,824 64,265,927 69% 104,386,845 54,828,960 53% 420,011,695 361,670,659 86% 451,374,557 316,507,682 70% 91.7% Year Complete Projection % 28,482,194 86% 8,285,545 88% 5,850,050 102% 835,862 19% 830,159 101% 62,236,207 93% 75,788,592 90% 9,512,840 95% E 18,364,381 94% 7,318,230 87% 10,862,735 67% i 15,873,689 92% 3,924,952 81 % 2,670,529 100% 1,260,000 100% 638,718 88% 170,000 100% 4,879,712 87% 38,819,094 100% 16,562,962 96% 99,112,815 95% 412,279,266 91 % V(ESC °G�{ Budget to Actual - Countywide Summary -�.we- All Departments 91.7% FY25 YTD May 31, 2025 (unaudited) Year Complete Fiscal Year 2024 Fiscal Year 2025 TRANSFERS Budget Actuals % Budget Actuals % Projection % 001 - General Fund 030 - Juvenile 160/170 - TRT 200 - ARPA 220 - Justice Court 255 - Sheriff's Office 274 - Health Services 295 - CDD 325 - Road 355 - Adult P&P 465 - Road CIP 610 - Solid Waste 615 - Fair & Expo 616 - Annual County Fair 617 - Fair & Expo Capital 618 - RV Park 619 - RV Park Reserve 670 - Risk Management 705 - 911 999 - Other TOTAL TRANSFERS (20,963,314) (20,201,737) 96% (14,682,525) (5,589,343) 38% (13,438,837) 92% 6,678,013 6,678,013 100% i 8,068,153 7,395,807 92% 8,068,153 100% (8,575,254) (7,022,091) 82% (8,431,946) (7,854,367) 93% (8,486,041) 101% (5,022,145) (400,000) 8% (4,622,145) (4,415,944) 96% (9,038,089) 196% 364,688 286,744 79% 380,521 348,811 92% E 380,521 100% 3,377,587 3,380,929 100% 3,399,187 3,127,769 92% 3,399,187 100% 8,026,456 5,947,879 74% 10,671,364 (438,237) -4% 8,203,678 77% 466,530 (195,589) -42% 909,332 (422,414) -46% (287,728) -32% (12,700,000) (12,700,000) 100% (10,720,695) (10,720,695) 100% i (10,720,695) 100% 510,950 525,950 103% i 626,964 574,717 92% 1 626,964 100% 12,500,000 12,500,000 100% 10,631,333 8,631,333 81% 9,086,662 85% (1,703,962) (2,613,962) 153% (4,564,141) (3,425,463) 75% (4,564,141) 100% 875,681 1,008,090 115% 1,179,123 1,080,863 92% i 1,216,990 103% (34,503) (34,503) 100% (121,900) (111,742) 92% (121,900) 100% 824,187 662,984 80% 592,396 555,530 94% 608,624 103% 128,436 128,436 100% 57,858 53,037 92% 57,858 100% i 51,564 51,564 100% 122,142 111,964 92% 122,142 100% (503,459) (493,787) 98% (4,500) (4,125) 92% (4,500) 100% 15,698,545 12,491,080 80% 6,509,479 11,102,500 107% 14,891,152 144% i 01ES (- 0 Budget to Actuals - Countywide Summary W All Departments 91.7% FY25 YTD May 31, 2025 (unaudited) Year Complete Fiscal Year 2024 1 Fiscal Year 2025 ENDING FUND BALANCE Budget Actuals % Budget Actuals Projection % 001 -General Fund 11,850,095 15,492,530 131% 14,663,304 33,154,024 22,009,416 150% 030 - Juvenile 710,902 1,364,608 192% 977,419 2,303,092 2,256,276 231% 160/170 - TRT 1,801,675 3,163,809 176% 1,163,809 1,657,070 1,437,329 124% 200 - ARPA 298,942 999% 605,710 984,957 999% 220 - Justice Court 61,858 (0y 0% 66,924 71,546 57,262 86% 255 - Sheriffs Office 7,295,992 15,566,861 213% 16,386,036 29,027,971 20,468,353 125% 274 - Health Services 7,480,011 12,456,527 167% 8,014,338 6,726,498 10,798,749 135% 295 - CDD 1,975,730 752,366 38% 1,071,691 1,039,776 1,000,000 93% 325 - Road 2,370,201 5,997,546 253% i 3,206,945 5,123,436 4,896,169 153% 355 - Adult P&P 1,470,524 2,326,824 158% 905,760 2,946,364 2,285,812 252% 465 - Road CIP 9,549,637 15,675,284 164% 11,340,452 20,620,696 15,350,926 135% 610 - Solid Waste 2,303,300 4,038,781 175% 1,921,897 6,096,528 3,847,873 200% 615 - Fair & Expo 32,617 531,770 999% 78,731 687,332 748,570 951 616 - Annual County Fair 228,205 509,451 223% 66,317 432,765 370,368 558% 617 - Fair & Expo Capital 2,391,825 3,179,332 133% 2,599,728 3,760,284 2,752,568 106% 618 - RV Park 135,220 312,766 231% 132,760 345,751 261,797 197% 619 - RV Park Reserve 1,284,317 1,521,389 118% 1,518,531 1,688,312 1,531,731 101% 670 - Risk Management 6,466,397 8,168,164 126% 5,962,713 7,433,729 6,890,497 116% 675 - Health Benefits 1,074,575 3,859,732 359% 7,895,427 11,198,913 8,581,877 109% 705-911 12,122,906 14,371,465 119% 11,850,746 15,980,678 12,785,703 108% 999- Other 104,968,103 128,248,177 122% 101,227,972 133,381,834 108,338,196 107% TOTAL FUND BALANCE 175,574,090 237,836,324 135% 191,051,500 284,282,310 227,654,428 119% ,��Trs,,L Budget to Actuals Report Genera{ Fund - Fund 001 FY25 YTD May 31, 2025 (unaudited) 91.7% Year Complete Fiscal Year 2U24 �w Fisca! Year 2025-� RESOURCES Budget Actuats % Budget Actuals % Projection % $ Variance PVAB 10,200 10,800 106% 11,000 8,158 74% 11,000 100% Property Taxes - Current 37,400,000 38,160,244 102% 39,604,000 39,852,660 101% 39,884,501 101% 280,501. A Property Taxes - Prior 318,000 422,862 133 % 328,000 431,360 132 % 432,812 132 % 104,812 Other General Revenues 3,480,844 3,846,799 111% 3,778,175 4,111,695 109% 4,155,707 110% 377,532 Assessor 775,350 815,379 105% 849,000 620,776 73% 849,000 100% Clerk 1,259,595 1,269,890 101% 1,426,160 1,242,737 87% 1,426,160 100% District Attorney 552,048 470,285 85 % 427,077 590,808 138 % 592,894 139 % 165,817: Tax Office 136,000 147,228 108 % 146,200 117,540 80% 146,200 100% Veterans 261,179 194,448 74% 284,978 171,594 60% 284,978 100% B Property Management 215,000 215,000 100% 70,000 66,441 95% 70,000 100% Non -Departmental 7,630 - 540,903 584,666 584,666 C TOTAL RESOURCES 44,408,216 45,560,565 103% 46,924,590 47,754,672 102% i 48,437,918 103% 1,513,328 REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance PVAB 97,522 79,788 82% 93,993 82,325 88% 95,366 101% (1,373) F Assessor 6,189,597 5,587,737 90% 6,709,361 5,227,698 78% 5,910,629 88% 798,732: D Clerk 2,351,515 2,087,269 89% 2,719,443 2,229,511 82% 2,585,999 95% i 133,444: E District Attorney 11,636,672 11,237,086 97% 13,369,290 11,087,627 83% 12,756,941 95% 612,349. G Medical Examiner 461,224 391,213 85% 466,854 325,359 70% 466,854 100% Tax Office 940,770 871,901 93% 1,041,642 935,115 90% 1,058,439 102% (16,797) H Veterans 934,283 872,565 93% 1,093,340 844,034 77% i 1,013,011 93% 80,3291 Property Management 539,558 510,327 95% 584,094 513,685 88% 591,338 101% (7,244)' J Non -Departmental 2,269,666 2,212,743 97 % 6,993,274 3,258,482 47% 4,003,617 57 % 2,989,657 TOTAL REQUIREMENTS 25,420,807 23,850,628 94% `: 33,071,291 24,503,835 74% 28,482,194 86% 4,589,097': TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In 103,790 103,790 100% 5,121,854 5,469,713 107% 5,510,943 108% 389,089: K Transfers Out (21,067,104) (20,305,527) 96% (19,804,379) (11,059,055) 56% (18,949,780) 96% 854,599 L TOTALTRANSFERS (20,963,314) (20,201,737) 96% (14,682,525) (5,589,343) 38% (13,438,837) 92% 1,243,688 FUND BALANCE Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) Budget Actuals % Budget Actuals % 13,826,000 13,984,330 101% 15,492,530 15,492,530 100% 18,987,409 21,709,937 13,853,299 23,250,837 (20,963,314) (20,201,737) (14,682,525) (5,589,343) Projection % $ Variance 15,492,530 100% (0) 19,955,724 6,102,425 (13,438,837) 1,243,688 TOTAL FUND BALANCE $ 11,850,095 $ 15,492,530 131% € $ 14,663,304 $ 33,154,024 226% E $ 22,009,416 150% $7,346,112 M 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 $3,512,733 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 retaininq these funds in the General Fund as emergency reserves per Countv's financial policies. M Out of the total ending fund balance, $1,205,530 are restricted Opioid Settlement Funds, $2,060,230 are recategorized ARPA funds (of which $1,340,608 is unallocated) and $500K is Emergency Reserves. uTES r Budget to Actuals Report ti �GJuvenile - Fund 030 FY25 YTD May 31, 2025 (unaudited) RESOURCES OYA Basic & Diversion ODE Juvenile Crime Prev Leases Inmate/Prisoner Housing DOC Unif Crime Fee/HB2712 Interest on Investments Expungements OJD Court Fac/Sec SB 1065 Food Subsidy Miscellaneous Contract Payments Gen Fund -Crime Prevention TOTALRESOURCES 91.7% Year Complete Fiscal Year 2024 Fiscal Year 2025 Budget Actuals % Budget Actuals % Projection % $ Variance 476,611 451,260 95% 477,421 368,764 77% 477,421 100% E 106,829 94,748 89% 112,772 73,009 65% 112,772 100% 90,228 93,840 104% 97,500 89,461 92% i 97,500 100% i 75,000 105,120 140% i 65,000 91,440 141% i i 93,000 143% 28,000 A 52,000 53,359 103% 52,000 53,359 103% 53,359 103% 1,359: B 37,500 54,078 144% 49,000 77,944 159% 79,900 163% 30,900 40,000 53,599 134% 40,000 25,047 63% •' 40,000 100% 15,000 11,384 76% ? 12,000 15,018 125% ': ': 16,318 136% 4,318 C 10,000 12,812 128% ': 10,000 5,790 58% i 5,790 58% (4,210)i D 16,500 19,289 117% 6,811 132,979 999% i 133,000 999% i 126,189 E 5,000 3,675 74% E 4,000 - 0% - 0% i (4,000)i F 89,500 89,500 100% 1,014,168 1,042,664 103% 926,504 932,812 101% 1,109,060 120% E 182,556 REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 6,852,966 6,402,707 93% 7,497,894 5,902,550 79% 6,528,965 87% 968,929 G Materials and Services 1,599,048 1,452,785 91% 1,863,952 1,481,640 79% 1,736,580 93% 127,372 H Capital Outlay 29,265 29,265 100% 20,000 5,946 30% 20,000 100% TOTAL REQUIREMENTS 8,481,279 7,884,757 93% 1 9,381,846 7,390,135 79% 8,285,545 88% 1,096,301 i TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In -General Funds 6,798,630 6,798,630 100% 8,143,712 7,465,069 92% 8,143,712 100% Transfers Out (45,000) (45,000) 100% - Transfors Out-Veh Reserve (75,617) (75,617) 100% (75,559) (69,262) 92% (75,559) 100% TOTAL TRANSFERS 6,678,013 6,678,013 100% i 8,068,153 7,395,807 92% i 8,068,153 100% i FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 1,500,000 1,528,688 102% i 1,364,608 1,364,608 100% ': 1,364,608 100% E Oi Resources over Requirements (7,467,111) (6,842,093) (8,455,342) (6,457,323) (7,176,485) 1,278,857E Net Transfers - In (Out) 6,678,013 6,678,013 8,068,153 7,395,807 8,068,153 TOTAL FUND BALANCE $ 710,902 $ 1,364,608 192% $ 977,419 i- $ 2,303,092 236% $ 2,256,276 231% i $1,278,857 A Higher utlization of our facility by other Counties. B DOC reporting lower collection rate than originally anticipated. C Fee collection higher than anticipated for OJD fees. D No longer part of school lunch program. Adminstrative burden outweighted revenue received. E Central Oregon Health Council grant award. F No longer offering Adult Work Crew so unable to take on contracted work crew projects. G Projected Personnel savings based on FY24/FY25 average vacancy rate of 8.8% H Materials and services projections based on current spending trends. uTES Budget to Actuals Report C� _ �G Z< TRT - Fund 160/170 FY25 YTD May 31, 2025 (unaudited) 91.7% Year Complete Fiscal Year 2024 Fiscal Year 2025 RESOURCES Budget Actuals % Budget Actuals % Projection $ Variance Room Taxes 12,630,000 12,372,463 98% 12,100,000 11,669,373 96% 12,499,301 103% 399,301: A Interest on Investments 121,790 112,678 93% 68,000 94,578 139% ; ; 109,798 161% 41,798 Miscellaneous 641 511 511 511; TOTAL RESOURCES 12,751,790 12,485,782 98% i 12,168,000 11,764,462 97% i 12,609,610 104% i 441,610 REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance COVA 3,378,641 3,307,981 98% i 3,236,105 2,975,020 92% i 3,345,171 103% ? (109,066) B Grants & Contributions 3,000,000 3,000,000 100% 2,000,000 2,000,000 100% 2,000,000 100% E C Administrative 262,395 260,555 99% 265,588 230,754 87% 278,268 105% E (12,680) Interfund Charges 213,587 213,587 100% 186,611 171,060 92% 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% 5,736,054 5,416,834 94% 5,850,050 102% i (113,996) TRANSFERS Transfer Out - RV Park Transfer Out - Annual Fair Transfer Out - CDD Transfer Out - Health Transfer Out - Justice Court Transfer Out - F&E Reserve Transfer Out - General County Reserve Transfer Out - F&E Transfer Out - Courthouse Debt Service Transfer Out - Sheriff TOTAL TRANSFERS FUND BALANCE Beginning Fund Balance Resources over Requirements Budget Actuals % Budget Actuals % Projection % $ Variance (20,000) (20,000) 100% (20,000) (18,333) 92% (20,000) 100% (75,000) (75,000) 100% (75,000) (68,750) 92% i (75,000) 100% (100,000) (91,667) 92% (100,000) 100% (368,417) (368,417) 100% (276,572) (253,524) 92% (276,572) 100% (364,688) (286,744) 79% (380,521) (348,811) 92% (380,521) 100% (462,119) (453,481) 98% ': (442,396) (405,530) 92% ': (458,624) 104% ? (16,228): D (723,720) (723,720) 100% i (921,670) (844,864) 92% i (921,670) 100% i (1,009,023) (988,867) 98% (963,000) (882,750) 92% '• (1,000,867) 104% (37,867) (1,900,500) (454,075) 24% '• (1,501,000) (1,501,000) 100% (1,501,000) 100% (3,651,787) (3,651,787) 100% i (3,751,787) (3,439,138) 92% (3,751,787) 100% (8,575,254) (7,022,091) 82% (8,431,946) (7,854,367) 93% (8,486,041) 101% (54,095) Projection % $ Variance 3,163,809 100% 0: 6,759,560 327,614 Net Transfers - In (Out) (8,575,254) (7,022,091) (8,431,946) (7,854,367) (8,486,041) (54,095) TOTAL FUND BALANCE $ 1,801,675 $ 3,163,809 176% E $ 1,163,809 $ 1,657,070 142% $ 1,437,329 124% $273,520E A Room tax revenue up 1.0% from FY24, up 3.3% compared to FY25 budget. B Payments to COVA based on a percent of TRT collections C Includes contributions of $2M to Sunriver Service District D The balance of the 1% F&E TRT is transferred to F&E reserves E Remaining funds will be reserved in the TRT fund to cover one year's worth of debt service of $1.5 million. Budget Actuals % Budget Actuals % 4,527,362 4,527,362 100% 5,849,567 5,658,538 3,163,809 3,163,809 100% 6,431,946 6,347,628 TES �-�G Budget to Actuals Report 2< ARPA - Fund 200 FY25 YTD May 31, 2025 (unaudited) 91.7% Year Complete Fiscal Year 2024 Fiscal Year 2025 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Local Assistance & Tribal 4,622,145 - 0% 4,622,145 - 0% '• 4,622,145 100% Consistency State & Local Coronavirus Fiscal 9,516,992 3,762,562 40% 3,888,833 5,354,430 138% E 5,754,430 148% ': 1,865,597: 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% ': 10,559,967 122% 1,914,989 REQUIREMENTS Budget Actuals % Budget Actuals % Projection $ Variance Services to Disproportionately 6,538,263 2,172,887 33% 1,956,342 711,619 36% 727,947 37% 1,228,395 Impacted Communities Administrative 1,719,694 142,552 8% 1,010,306 46,860 5% 46,860 5% 963,446 Infrastructure 766,410 896,225 117% 916,000 (156,103) -17% (151,678) -17% 1,067,678 Public Health 560,926 400,898 71% 415,127 212,732 51% 212,733 51% 202,394: Negative Economic Impacts 252,363 150,000 59% E 24,000 - 0% ': - 0% E 24,000': TOTAL REQUIREMENTS 9,837,656 3,762,562 38% ': 4,321,775 815,108 19% i 835,862 19% ? 3,485,913; TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers Out - Capital Reserve (5,022,145) (400,000) 8% Fund Transfers Out - General Fund - (3,919,112) (4,281,782) 109% '. (4,281,782) 109% (362,670) B Transfers Out -Campus (703,033) (134,162) 19% (4,756,307) 677% (4,053,274) A Improvement TOTAL TRANSFERS (5,022,145) (400,000) 8% (4,622,145) (4,415,944) 96% (9,038,089) 196% (4,415,944): FUND BALANCE Budget Actuals % Budget Actuals % Projection $ Variance Beginning Fund Balance 401,204 401,204 100% 298,942 298,942 100% I E 298,942 100% E (0): Resources over Requirements 4,620,941 297,738 4,323,203 4,722,713 9,724,105 5,400,902; Net Transfers - In (Out) (5,022,145) (400,000) (4,622,145) (4,415,944) (9,038,089) (4,415,944) TOTAL FUND BALANCE - $ 298,942 999% E - $ 605,710 999% E i $ 984,957 999% $984,957 A $134,162 in interest earned on LACTF funds transferred to the Courthouse. LACTF funds will be transferred to the Courthouse project in FY25. B $3,512,733 recategorized as revenue replacement and transferred to the General Fund along with $348,171 in interest earnings. $420,878 transferred to the DA for their ARPA approved project. Budget to Actuals Report VTES C Justice Court - Fund 220 ZZ0, 91.7% FY25 YTD May 31, 2025 (unaudited) Year Complete Fiscal Year 2024 Fiscal Year 2025 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Court Fines & Fees 525,000 528,051 101% 504,200 474,372 94% 504,200 100% [ Interest on Investments 540 1,917 355% 2,000 2,101 105% 2,700 135% 700 TOTAL RESOURCES 525,540 529,969 101% 506,200 476,474 94% 506,900 100% 700 REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 652,767 644,229 99% 616,013 557,526 910/0' 626,375 102% (10,362) Materials and Services 175,603 172,484 98% ': 203,784 196,213 96% 203,784 100% ': A TOTAL REQUIREMENTS 828,370 816,713 99% 819,797 753,738 92% E 830,159 101% (10,362) TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In -TRT 364,688 286,744 79% 380,521 348,811 92% 380,521 100% TOTAL TRANSFERS 364,688 286,744 79% 380,521 348,811 92% 380,521 100% Resources over Requirements (302,830) (286,744) (313,597) (277,265) (323,259) (9,662) Net Transfers - In (Out) 364,688 286,744 380,521 348,811 380,521 TOTAL $ 61,858 (so) ($9,662) E $ 57,262 86% 0% $ 66,924 $ 71,546 107% ' A One time yearly software maintenance fee paid in July for entire fiscal year. JZES Budget to Actuals Report C,� FCC Sheriff's Office - Fund 255 twoV FY25 YTD May 31, 2025 (unaudited) 91.7% Year Complete Fiscal Year 2024` Fiscal Yea: 2025 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance LED #1 Property Tax Current 38,006,062 38,088,346 100% 40,066,974 39,725,208 99% 39,725,208 99% (341,766); A LED #2 Property Tax Current 15,189,654 15,221,876 100% 15,958,353 15,877,649 99% 15,877,649 99% i (80,704) B Sheriff's Office Revenues 4,583,572 5,873,866 128 % 7,034,935 7,442,650 106% 6,628,835 94% (406,100); C LED #1 Interest 264,000 515,925 195% 400,000 685,199 171%; 685,199 171% 285,199 LED #1 Property Tax Prior 330,000 333,126 101% 300,000 389,672 130% 389,672 130% 89,672: LED #2 Interest 65,000 149,987 231% 1 150,000 271,034 181% 271,034 181% 121,034 LED #2 Property Tax Prior 120,000 141,925 118% ; 120,000 159,841 133% 159,841 133% 39,841 LED #1 Foreclosed Properties 767 767 767•. LED #2 Foreclosed Properties 306 306 306 TOTAL RESOURCES 58,558,288 60,325,051 103% 64,030,262 64,552,327 101 % 63,738,511 100% (291,751) REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Digital Forensics 1,221,145 1,286,784 105% 1,419,216 1,300,420 92% 1,459,216 103% (40,000) Rickard Ranch 334,232 309,436 93% 610,205 356,819 58 % 430,205 71 % 180,000 D Concealed Handgun Licenses 624,277 447,501 72% 592,803 441,743 75% 517,803 87°/ 75,000: D Sheriff's Services 5,771,949 5,296,307 92% 5,230,244 4,967,243 95% 5,505,244 105% (275,000) Civil/Special Units 1,019,021 1,066,063 105% 1,281,834 1,083,800 85% 1,191,834 93% 90,000 D Automotive/Communications 4,574,918 4,050,982 89 % 4,152,483 3,335,628 80% 4,002,483 96% 150,000: D Detective 4,773,538 4,175,876 87% 1 4,710,801 3,601,136 76% 4,070,801 86% 640,000 D Patrol 16,270,641 14,471,496 89 % 15,307,105 12,905,724 84% 14,787,105 97% 520,000' D Records 855,590 705,173 82% 875,606 717,002 82% 815,606 93% 60,000 D Adult Jail 23,784,474 20,951,689 88% 25,112,557 20,497,725 82% 23,343,051 93% 1,769,506 D Court Security 600,590 570,292 95 % 649,844 479,747 74% 564,844 87% 85,000 D Emergency Services 808,931 668,053 83% ': 888,223 635,767 72% 818,223 92% 70,000[ D Special Services 2,779,458 2,926,535 105% 3,055,000 2,387,357 78% 2,705,000 89% 350,000 D Training 1,537,498 1,205,912 78% 1,765,299 981,673 56% 1,265,299 72% 500,000 D Other Law Enforcement 634,835 908,232 143% 1 959,055 526,764 55% 759,055 79% 200,000: D Non - Departmental 50,000 100,000 200% [ 438 0% 438 0% (438); TOTAL REQUIREMENTS 65,641,097 59,140,333 90% 66,610,275 54,218,986 81% 62,236,207 93% 4,374,068' TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfer In -TRT 3,651,787 3,651,787 100%`: 3,751,787 3,439,138 92% 3,751,787 100% Transfers Out (6,500) (6,500) 100% ':, (94,100) (52,870) 56% `: (94,100) 100% Transfers Out - Debt Service (267,700) (264,358) 99% (258,500) (258,500) 100% (258,500) 100% •. TOTAL TRANSFERS 3,377,587 3,380,929 100% E 3,399,187 3,127,769 92% E 3,399,187 100% FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 11,001,214 11,001,214 100% 15,566,862 15,566,861 100% 15,566,861 100% (1) Resources over Requirements (7,082,809) 1,184,718 (2,580,013) 10,333,341 1,502,304 4,082,317 Net Transfers - In (Out) 3,377,587 3,380,929 3,399,187 3,127,769 3,399,187 TOTAL FUND BALANCE $ 7,295,992 $ 15,566,861 213% $ 16,386,036 $ 29,027,971 177% $ 20,468,353 125% $4,082,317 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 Es�o Budget to Actuals Report Health Services .. Fund 274 91.7% FY25 YTD May 31, 2025 (unaudited) Year Complete Fiscal Year 2024 Fiscal Year 2025 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance State Grant OHP Capitation State Miscellaneous OHP Fee for Service Local Grants Environmental Health Fees State . Medicaid/Medicare Other Federal Grants Patient Fees Medicaid Vital Records Interest on Investments State - Medicare Liquor Revenue Interfund Contract -Gen Fund State Shared- Family Planning TOTAL RESOURCES REQUIREMENTS Administration Allocation Personnel Services Materials and Services Capital Outlay TOTAL REQUIREMENTS TRANSFERS Transfers In -General Fund Transfers In-OHP Mental Health Transfers In -Acute Care Service Transfers In - TRT Transfers In -Video Lottery Transfers In- Sheriff's Office Transfers Out TOTALTRANSFERS FUND BALANCE 23,757,820 20,712,977 87% 28,477,273 23,868,998 84% E 16,494,114 17,439,562 106% 17,529,405 15,526,668 89% 5,793,079 5,029,687 87% E 7,330,050 7,912,276 108% E 4,947,581 5,809,490 117% 4,788,744 5,101,700 107% 1,567,894 2,035,060 130% ': 2,763,131 1,694,498 61% E 1,478,906 1,483,715 100% 1,637,892 1,664,714 102% 1,034,491 1,149,710 111% 1,587,117 996,482 63% 1,061,371 2,326,567 219% 1,293,235 928,471 72% 1,440,560 1,321,402 92% 987,369 316,570 32% [ 1,087,790 890,377 82% 761,626 718,602 94% 431,000 1,201,524 279% 627,276 1,123,350 179% 315,000 336,256 107% 318,000 307,151 97% E 262,007 737,122 281% 317,000 668,278 211% ! 209,500 300,513 143% 195,057 378,112 194% 177,574 188,547 106% 177,574 117,598 66% 127,000 - 0% 169,000 116,417 69% 158,000 83,152 53% 75,000 29,140 39% E 60,343,687 61,045,659 101% 69,034,749 61,469,026 89% E Budget Actuals % Budget 4,984 0 0% 52,118,863 51,416,037 99% 58,905,375 19,836,301 15,061,997 76% 23,310,927 347,500 578,091 166% 1,932,000 72,307,648 67,056,125 93% 84,148,302 22,760,379 80% (5,716,894)E 17,067,017 97% (462,388)':: 9,471,983 129% 2,141,933E 5,883,755 123% ? 1,095,011; 2,736,774 99% (26,357): 1,702,316 104% 64,424E 1,068,506 67% (518,611)E 789,049 61% (504,186)i 377,455 38% (609,914) 818,708 107% 57,082 1,327,424 212% 700,148 333,190 105% 15,190E 772,100 244% 455,100E 442,765 227% 247,708 177,574 100% 169,000 100% 29,140 39% (45,860): 65,927,135 95% (3,107,614): Actuals % Projection % $ Variance (0) 50,341,043 85% E 56,135,922 95% 2,769,453E 15,829,061 68% 18,909,188 81% 4,401,740: 590,715 31% 743,482 38% 1,188,518E 66,760,818 79% E 75,788,592 90% 8,359,711 E Budget Actuals % Budget Actuals % Projection % $ Variance 6,780,140 2,210,573 368,417 (1,332,674) 8,026,456 6,050,314 89% 7,218,715 407,071 18% 4,266,163 626,000 368,417 100% 276,572 250,000 30,000 (877,923) 66% E (1,996,086) 5,947,879 74% 10,671,364 Budget Actuals % Beginning Fund Balance 11,417,516 12,519,113 110% Resources over Requirements (11,963,961) (6,010,466) Net Transfers - In (Out) 8,026,456 5,947,879 TOTAL FUND BALANCE $ 7,480,011 $ 12,456,527 167% 0% 6,914,116 96% E (304,599)E 0% 1,734,122 41% (2,532,041): 621,684 99% 621,684 99% (4,316) 253,524 92% 276,572 100% 250,000 100% E 250,000 100% 30,000 100% E ? 30,000 100% •. (1,593,445) 80% (1,622,816) 81% 373,270( (438,237) 4% 8,203,678 77% (2,467,686) Budget Actuals % Projection % $ Variance 12,456,527 12,456,527 100% E 12,456,527 100% 0'; 15,113,553) (5,291,792) (9,861,456) 5,252,097' 10,671,364 (438,237) 8,203,678 (2,467,686): $ 8,014,338 $ 6,726,498 84% $ 10,798,749 135% $2,784,411 E �uTES . Budget to Actuals Report < Health services - Admlin -Fund 274 91.7% FY25 YTD May 31, 2025 (unaudited) Year Complete Fiscal Year 2024 Fiscal Year 2025 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Other 9,000 167,850 999% 511,588 483,509 95% 247,920 48% '• (263,668)' A OHP Capitation 435,349 435,349 100% 474,674 422,708 89% ': 461,135 97% (13,539); Interest on Investments 262,007 737,122 281% 317,000 668,278 211% ; 772,100 244% 455,100: State Grant 160,000 148,958 93% 132,289 260,597 197% 131,689 100% (600) A TOTAL RESOURCES 866,356 1,489,279 172% ! 1,435,551 1,835,092 128% i E 1,612,844 112% i 177,293 REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 6,769,513 6,539,032 97% 7,890,669 6,813,020 86% 's 7,644,556 97% 246,113 B Materials and Services 7,671,421 7,578,213 99% 8,988,940 7,947,216 88% E 8,868,259 99% E 120,681' Capita.lOutlay 43,750 87,587 200% 8,651 999% 25,141 999% (25,141) Administration Allocation ('12,633,378) (12,633,396) 100% (15,263,182) (11,316,641) 74% [ (15,263,182) 100% TOTAL REQUIREMENTS 1,851,306 1,571,436 85% 1,616,427 3,452,246 214% 1,274,774 79% 341,653 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) (348,076) 92% (377,446) 100% TOTAL TRANSFERS (218,924) (233,924) 107% (377,446) (348,076) 92% (377,446) 100% FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 3,665,544 3,786,843 103% 3,470,762 3,470,762 100% 3,470,762 100% 0 Resources over Requirements (984,950) (82,157) (180,876) (1,617,154) 338,071 518,946 Net Transfers - In (Out) (218,924) (233,924) (377,446) (348,076) (377,446) TOTAL FUND BALANCE $518,946 $ 3,431,387 118% $ 2,461,670 $ 3,470,762 141% i $ 2,912,441 $ 1,505,533 52% E A Projection includes adjustment for anticipated unearned revenue. Amounts will be finalized at fiscal year-end. B Personnel projections assume 3% vacancy. ZZ, Budget to Actuals Report Health Services - Behaviora! Health FW111 274 91.7% FY25 YTD May 31, 2025 (unaudited) fear Ccrnplete Fiscal Year 2024 Fiscal Year 2025 RESOURCES Budget Actuals % Budget Actuals % Projection % „ Variance State Grant 17,967,689 14,679,278 82% 21,305,001 18,359,997 86% 15,108,297 71% (6,196,704) A OHP Capitation 16,058,765 16,886,706 105% 16,694,731 14,813,288 89% 16,257,076 97% (437,655): B State Miscellaneous 4,924,368 4,427,643 90% 6,861,414 7,396,670 108% 8,685,259 127% 1,823,845:C OHP Fee for Service 4,927,331 5,777,316 117% 4,764,259 5,072,020 106% 5,849,236 123% 1,084,97T Local Grants 1,348,943 1,395,962 103% 2,427,949 1,253,028 52% 2,187,979 90% (239,970)D Federal Grants 1,285,560 1,186,400 92% 824,623 197,998 24% 197,998 24% (626,625) E Medicaid 431,000 1,201,524 279% 627,276 1,123,350 179% 1,327,424 212% 700,148: F Patient Fees 448,500 679,928 152% 1 575,975 606,801 105% 694,815 121 % 118,840 State - Medicare 209,500 300,513 143% 195,057 378,112 194% 442,765 227% [ 247,708 G Liquor Revenue 177,574 188,547 106% 177,574 117,598 66% ': 177,574 100% i InterfundContract-Gen Fund 127,000 0% 127,000 116,417 92% ': 127,000 100% Other 631,245 688,382 109% 6,241 32,661 523% : 35,766 573% 29,525( TOTAL RESOURCES 48,537,475 47,412,198 98% 54,587,100 49,467,939 91 % 51,091,189 94% (3,495,911) REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Administration Allocation 9,546,200 9,546,201 100% 11,474,916 8,437,328 74% 11,474,916 100% Personnel Services 33,370,785 32,911,255 99% 37,998,825 32,380,268 85% i 35,940,630 95% 2,058,195H Materials and Services 9,740,566 5,397,546 55% 11,393,406 6,391,219 56% 7,386,372 65% 4,007,034 1 Capital Outlay 160,250 234,772 147% 1,932,000 582,064 30% 718,341 37% 1,213,659 J TOTAL REQUIREMENTS 52,817,801 48,089,773 91 % 62,799,147 47,790,880 76% 55,520,259 88% 7,278,888: TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfersln-OHP Mental Health 1,809,358 5,856 0% 3,962,859 0% i 1,430,818 36% (2,532,041): Transfers In- General Fund 2,231,439 1,501,613 67% 2,088,273 0% 1,783,674 85% : (304,599) K Transfers In -Acute Care Service 626,000 621,684 99% 621,684 99% (4,316): Transfers In -Sheriffs Office 30,000 30,000 100% 30,000 100% Transfers Out (481,000) (562,749) 117% (445,000) (80,309) 18% € (80,309) 18% 364,691: TOTALTRANSFERS 3,559,797 944,720 27% 6,262,132 571,375 9% 3,785,867 60% (2,476,265): FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 3,989,589 4,679,830 117% 4,946,976 4,946,976 100% 4,946,976 100% [ 0 Resources over Requirements (4,280,326) (677,575) (8,212,047) 1,677,060 (4,429,070) 3,782,977: Net Transfers - In (Out) 3,559,797 944,720 6,262,132 571,375 3,785,867 (2,476,265) TOTAL FUND BALANCE $ 3,269,060 $ 4,946,976 151 % : $ 2,997,062 $ 7,195,410 240 % $ 4,303,773 144% $1,306,712: A Projections include $2M budgeted that is now in State Miscellaneous and adjustments for anticipated unearned revenue, including $3M for Behavioral Health housing. Amounts will be finalized at fiscal year-end B OHP enrollment tracking lower than budgeted. C $2M originally budgeted to be received in State Grant line for Secure Residential Treatment Facility. D Projection includes adjustment for anticipated unearned revenue. Amounts will be finalized at fiscal year-end. E 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. F Includes revenue for retroactive rate increase for Open Card members. G Medicare tracking higher than budgeted. H Personnel projections assume 6 % vacancy. Includes continuation of paid internship program, which began in January 2024 and was not originally budgeted. I $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. j 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. K Reduction in County General Fund related to no longer needing local match contribution of SAMHSA System of Care Grant, which ended August 2024. Budget to Actuals Report C- Health Services tz - Public Health - Fund 274 91 �0�0 rY25 YTD May 31, 2025 (unaudited) Year Complete Fiscal Year 2')24 Fiscal Year 2025 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance State Grant 5,630,131 5,884,742 105% 7,039,983 5,248,404 75% ' 7,520,393 107 % 480,410 A Environmental Health Fees 1,478,906 1,483,715 100% 1,637,892 1,664,714 102% ' 1,702,316 104% 64,424: B State - Medicaid/Medicare 1,034,491 1,149,710 111 % 1,587,117 996,482 63% 1,068,506 67% (518,611): C Other 421,126 1,470,335 349% 775,406 412,302 53% 505,363 65% (270,043) D State Miscellaneous 868,711 602,044 69% 468,636 515,607 110% 786,724 168% 318,088:E OHP Capitation 117,506 360,000 290,672 81 % 348,806 97% (11,194): Local Grants 218,951 639,098 292% 335,182 441,470 132% 548,795 164% ' 213,613! F Vital Records 315,000 336,256 107 % 318,000 307,151 97 % 333,190 105 % 15,190 Patient Fees 639,290 210,450 33% 185,651 111,800 60% 123,893 67% (61,758) Federal Grants 155,000 135,003 87% 162,746 118,572 73% 179,457 110% 16,711 State Shared -Family Planning 158,000 83,152 53% 75,000 29,140 39% 29,140 39% (45,860)G Interfund Contract -Gen Fund 42,000 0% ; 42,000 100% OHP Fee for Service 20,250 32,173 159 % 24,485 29,680 121 % 34,519 141 % 10,034`; TOTAL RESOURCES 10,939,856 12,144,182 111% 13,012,098 10,165,995 78% 13,223,102 102% 211,004: REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Administration Allocation 3,092,162 3,087,195 100% 3,788,266 2,879,313 76 % 3,788,266 100% Personnel Services 11,978,565 11,965,751 100% 13,015,881 11,147,754 86% 12,550,736 96% 465,145 H Materials and Services 2,424,314 2,086,239 86% 2,928,582 1,490,625 51% ' 2,654,557 91 % 274,025 Capital Outlay 143,500 255,731 178% TOTAL REQUIREMENTS 17,638,541 17,394,916 99% i 19,732,729 15,517,692 79% 18,993,559 96% 739,170 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% '. 276,572 253,524 92% 276,572 100 Transfers In - Video Lottery 250,000 250,000 100% 250,000 100% ' Transfers Out (551,500) 0% (1,173,640) (1,165,061) 99 % (1,165,061) 99% 8,579:I TOTAL TRANSFERS 4,685,583 5,237,083 112% 4,786,678 (661,536) -14% 4,795,257 100% 8,579 FUND BALANCE Budget Actuals % Budget 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) (6,720,631) (5,351,698) (5,770,457) 950,174 Net Transfers - In (Out) 4,685,583 5,237,083 4,786,678 (661,536) 4,795,257 8,579 TOTAL FUND BALANCE $ 1,749,281 $ 4,038,789 231% $ 2,104,836 ($ 1,974,445) -94% : $ 3,063,589 146% $958,753 A Awarded OHA Strategic Prevention Framework funding and additional Tobacco Prevention funding. State grant amounts will be finalized at fiscal year-end. 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 `�VTES CpG Budget to Actuals Report community Development - Fund 295 91.7% FY25 YTD May 31, 2025 (unaudited) Year Complete Fiscal Year 2024 Fiscal Year 2025 RESOURCES Budget Actuals % Budget Actuals % Projection j $Variance Admin -Operations 157,300 148,681 95% 144,238 129,205 90% 1 138,060 96% (6,178) Code Compliance 1,124,181 840,865 75% 1,003,933 1,064,667 106% 1,163,433 116% 159,500i A Building Safety 3,991,388 3,372,838 85% 3,414,568 3,103,384 91% 3,375,468 99% (39,100): B Electrical 902,175 796,598 88% ': 918,502 818,306 89% 890,002 97% (28,500) 8 Onsite Wastewater 923,880 909,862 98% 1,028,065 886,803 86% 970,057 94% (58,008) B Current Planning 2,304,562 1,708,739 74% 1,916,960 2,121,176 111% 2,314,860 121% 397,900' A Long Range Planning 1,057,354 746,065 71% 1 974,972 1,113,790 114% 1,195,022 123% 220,050: A TOTAL RESOURCES 10,460,840 8,523,648 81% 9,401,238 9,237,331 98% 1 10,046,902 107% 645,664: REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Admin - Operations 3,241,288 2,955,422 91% 3,552,093 3,109,608 88% 3,457,101 97% 94,992 C Code Compliance 743,931 655,434 88% 801,574 665,935 83% 758,326 95% 43,248: C Building Safety 2,088,542 1,863,677 89% 2,133,076 1,749,406 82% 1,940,959 91% 192,117 C Electrical 583,718 560,356 96% 612,818 552,323 90% 614,630 100% (1,812) Onsite Wastewater 865,670 7321454 85% 724,202 620,082 86% 690,370 95% 33,832: C Current Planning 1,857,735 1,416,212 76% 1,410,470 1,136,800 81% 1,264,990 90% 145,480 C Long Range Planning 888,677 714,855 80% 757,012 693,353 92% 786,464 104% (29,452) C TOTAL REQUIREMENTS 10,269,561 8,898,411 87% 9,991,245 8,527,506 85% 9,512,840 95% 478,405 TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In - CDD Building 622,630 387,274 62% i 452,417 73% (170,213) D Reserve Transfers In - CDD Electrical 86,721 50,027 58% 222,200 183,340 83% 210,362 95% i (11,838): 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 11,805 12% 1 50,000 50% (50,000): Transfers In - TRT 100,000 91,667 92% s 100,000 100% Transfers Out (107,544) (107,544) 100% Transfers Out - CDD Reserve (122,752) (233,698) 190% i (267,000) (1,096,500) 411% (1,100,507) 412% (833,507)E TOTAL TRANSFERS 466,530 (195,589) 42% `: 909,332 (422,414) 46% `: : (287,728) -32% (1,197,060) 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) 709,824 534,062 1,124,069! Net Transfers - In (Out) 466,530 (195,589) 909,332 (422,414) (287,728) (1,197,060) TOTAL FUND BALANCE $ 1,975,730 $ 752,366 38% $ 1,071,691 $ 1,039,776 97% $ 1,000,000 93% ($71,691): A YTD revenue collection is higher than anticipated. 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. TFS �D gadget to Actuals Report �u Road -. Fund 325 FY25 YTD May 31, 2025 (unaudivd) 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 REQUIREMENTS 91.7% Year Complete Fisca6 Y )zy 2124 Fiscal Year 2025 Budget Actuals % Budget Actuals % Projection °% $ Variance 20,648,483 21,099,991 102% 21,484,773 20,057,090 93% 21,484,773 100% i 2,240,000 2,394,054 107% 2,741,447 2,401,480 88% 2,401,480 88% (339,967)! 1,450,015 1,574,821 109% E 1,368,191 836,458 61% E 1,773,100 130% 404,909E 763,171 961,664 126% ' 988,063 756,316 77% E 756,316 77% i (231,747) 614,500 370,308 60% 486,300 562,616 116% 722,000 148% 235,700E 138,031 195,226 141% 158,000 281,787 178% 303,000 192% 145,000 689,703 342,290 50% 137,000 0% 137,000 100% E 73,808 70,690 96% i 61,132 83,241 136% ': E 97,711 160% ': 36,579E 50,000 131,078 262% i 50,000 179,852 360% [ E 179,853 360% E 129,853E 6,000 11,471 191% E 5,000 2,396 48% i 6,500 130% E 1,500 121,966 121,966 121,966E 26,673,711 _ 27,151,594 102% ' 27,479,906 25,283,202 92% E 27,983,699 102% i 503,793 Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 8,406,468 8,507,587 101% 9,556,843 8,331,397 87% f 9,260,982 97% 295,861E A Materials and Services 8,600,033 7,244,549 84% ': 9,992,969 7,105,220 71% E 9,103,399 91% 889,570 Capital Outlay 118,260 53,591 45% - - TOTAL REQUIREMENTS 17,124,761 151805,727 92% 19,549,812 15,436,617 79% 18,364,381 94% 1,185,431 TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers Out (12,700,000) (12,700,000) 100% (10,720,695) (10,720,695) 100% (10,720,695) 100% TOTAL TRANSFERS (12,700,000) (12,700,000) 100% (10,720,695) (10,720,695) 100% (10,720,695) 100% f 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% E 5,997,546 100% (0) Resources over Requirements 9,548,950 11,345,867 7,930,094 9,846,585 9,619,318 1,689,224 Net Transfers - In (Out) E (12,700,000) (12,700,000) (109720,695) (10,720,695) (10,720,695) TOTAL FUND BALANCE $ 2,370,201 $ 5,997,546 253% $ 3,206,945 $ 5,123,436 160% i $ 4,896,169 153% $19689,224E A Projected Personnel savings based on FY24/FY25 average vacancy rate of 4.7% I\ -\\)I C ES OG Budget t® Actuals Report 2< Adult P&P - Fund 355 FY25 YTD May 31, 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 91.7% Year Complete Fiscal Year 2024 Fiscal Year 2025 Budget Actuals % Budget Actuals % Projection % $ Variance 4,116,464 4,143,196 101% E 4,693,331 4,717,803 101% 4,717,803 101% 24,472` A 943,172 1,103,019 117% ? 1,167,810 1,364,189 117% ': ? 1,364,189 117% i 196,379i B 256,815 259,307 101% 259,307 309,115 119% ! 309,115 119% E 49,808 C 75,230 87,583 116% 73,000 116,671 160% i 126,500 173% 53,500i D 50,000 50,000 100% E 60,000 55,000 92% E 60,000 100% 50,000 0% E 22,000 44% (28,000) E 22,607 116,078 513% i 19,709 0% i 19,709 100% i 500 1,062 212% 500 18,306 999% 18,306 999% 17,806: F 20,318 7,686 38% 12,632 12,632 12,632 50,000 50,000 100% - 500 258 52% 5,535,606 5,818,189 105% 6,323,657 6,593,715 104% i ? 6,650,254 105% 326,597 REQUIREMENTS Budget Actuals % Budget Actuals % Projection $ Variance Personnel Services 5,757,511 5,239,314 91% 6,387,456 5,005,861 78% 5,501,101 86% 886,355 G Materials and Services 1,818,521 1,788,936 98% E 1,984,229 1,543,031 78% 1,817,129 92% 167,100! H TOTAL REQUIREMENTS 7,576,032 7,028,249 93% i 8,371,685 6,548,892 78% 7,318,230 87% ': 1,053,455: TRANSFERS Budget Actuals % Budget Actuals % Projection $ Variance Transfers In- General Funds 536,369 601,369 112% 703,369 644,755 92% 703,369 100% Transfers In- Health Services 50,000 - 0% Transfer to Vehicle Maint (75,419) (75,419) 100% (76,405) (70,038) 92% I (76,405) 100% TOTAL TRANSFERS 510,950 525,950 103% 626,964 574,717 92% 626,964 100% i FUND BALANCE Budget Actuals % Budget Actuals % Projection $ Variance Beginning Fund Balance 3,000,000 3,010,934 100% 2,326,824 2,326,824 100% 2,326,824 100% 0 Resources over Requirements (2,040,426) (1,210,060) (2,048,028) 44,823 (667,976) 1,380,052' Net Transfers - In (Out) 510,950 525,950 626,964 574,717 626,964 TOTAL FUND BALANCE $ 1,470,524 $ 2,326,824 158% $ 905,760 $ 2,946,364 325% i i $ 2,285,812 252% i $1,380,052i A Final Grant In Aid Allocation based on legislative changes. B Carry over from fiscal year 2024. C Additional M57 funding provided to Deschutes County. D Carry over from fiscal year 2024. E Contract started later than anticipated. More funds for FY 26. F Additional funding provided by parole board for hearings conducted by County staff. G Projected Personnel savings based on FY24/FY25 average vacancy rate of 15.5% H Materials and services projections based on current spending trends. ES C-pG Budget to Actuals Report 2� Road CIP - Fund 465 FY25 YTD May 31, 2025 (unaudited) 91.7% 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% ? 476,000 544,471 114% 561,600 118% 85,600 Miscellaneous 28,774 - TOTAL RESOURCES 2,179,426 2,951,833 135% i 1,357,339 1,434,586 106% i 1,451,715 107% 94,376i REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Materials and Services 132,770 132,770 100% '• 134,492 123,284 92% 134,492 100% Capital Outlay 24,009,399 22,991,686 96% 16,189,012 4,997,223 31% 10,728,243 66% 5,460,769 TOTAL REQUIREMENTS 24,142,169 23,124,456 96% 16,323,504 5,120,507 31% E 10,862,735 67% E 5,460,769: TRANSFERS Budget Actuals % Budget Actuals % Projection $ Variance Transfers In 12,500,000 12,500,000 100% 3 10,631,333 8,631,333 81% 1 9,086,662 85% (1,544,671); TOTAL TRANSFERS 12,500,000 12,500,000 100% E 10,631,333 8,631,333 81% 9,086,662 85% (1,544,671)i FUND BALANCE Budget Actuals % Budget Actuals °% Projection $ Variance Beginning Fund Balance 19,012,380 23,347,907 123% ': 15,675,284 15,675,284 100% 15,675,284 100% ' (0) Resources over Requirements (21,962,743) (20,172,623) (14,966,165) (3,685,921) (9,411,020) 5,555,145E Net Transfers - In (Out) 12,500,000 12,500,000 10,631,333 8,631,333 9,086,662 (1,544,671); TOTAL FUND BALANCE $ 9,549,637 $ 15,675,284 164% $ 11,340,452 $ 20,620,696 182% E $ 15,350,926 135% i $4,010,474E ,�,)ESC-oG Budget to Actuals Report Road CIP (Fund 465) - Capita! Outlay summary by Project 91.67% FY25 YTD May 31, 2025 Year Completed 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 1 Fi=cal Year 2024 Fiscal Year 2025 Budget Actuals % Budget Actuals % Projection % $ Variance 2,693,318 2,544,568 94% € 218,471 373,777 (373,777): 1,950,000 1,551,099 80% `: 1,095,760 845,205 77% 853,208 78% `: 242,552 160,000 139,480 87% [ 139,480 87% 20,520 - 520,000 471,376 91% i 527,518 101% (7,518); 380,000 367,224 97% 1,930,500 1,710,574 89% 1,791,900 93% 138,600: 159,140 105,726 66% i 1,650,000 236,994 14% 300,000 18% 1,350,000 - - 85,000 0% 50,000 59% 35,000i 180,000 197,240 110% i 2,417,752 206,169 9% 418,600 17% i 1,999,152 - - 630,000 0% ' - 0% 630,000' 2,600,000 2,303,234 2,520,000 291,406 12% 291,406 12% 2,228,5941 - - 240,000 0% ': 240,000 100% 10,000 244 1,650,000 628,202 38% 1,200,000 73% ; 450,000 50,000 0% 0% 50,000 2,290,000 3,169 0% i 2,900,000 127% (610,000) 350,000 717 0% 490,000 140% (140,000) - 111,715 111,715 (111,715) 24,161 24,161 100% 24,161 100% i 150,000 108,477 72% `: 108,477 72% 41,523[ 200,000 1,107 1 % i 363,000 182 % (163,000) 500,000 (500,000) 125,839 0% 0% 125,839 - 100,000 0% 45,000 45% 55,000' $ 7,972,458 $ 7,069,335 89%i $ 16,189,012 4,997,223 31%i 10,728,243 66%i $ 5,460,769 vIE5 (,0 Bu0dget to Actuals Report Z�� Solid Waste - Fund 610 FY25 YTD May 31, 2025 (unaudited) 91.7% Year Complete Fiscal Year 2024 Fiscal Year 2025 RESOURCES Budget Actuals Budget Actuals % Projection % $ Variance Franchise Disposal Fees 8,000,000 8,858,989 111% 9,940,000 9,063,071 91% 10,228,000 103% ; 288,000: A Commercial Disp. Fee 3,310,000 3,984,563 120% 4,450,000 3,991,895 90% 4,452,000 100% 2,000: A Private Disposal Fees 3,450,000 3,236,947 94% ': 3,420,000 3,330,442 97% 3,730,000 109% 310,000i A Special Waste 30,000 103,947 346% 645,000 144,247 22% 150,000 23% (495,000)B Franchise 5% Fees 565,000 646,761 114% 635,000 724,047 114% ` 750,000 118% 115,000 C Yard Debris 400,000 456,528 114% ' 440,000 429,615 98°% 472,000 107% ' 32,000: D Miscellaneous 173,000 290,694 168% 170,000 176,294 104% 195,000 115% 25,000 Interest on Investments 60,410 147,126 244% 62,000 205,671 332% 213,100 344% 151,100' E Recyclables 7,000 7,669 110% 7,000 15,265 218% ; 16,500 236% 9,500: F Leases 1 1 100% 1 0% 1 100% Other Inter -fund Services 20,000 20,000 20,000 G Local Grants 19,660 19,660 19,660' G TOTAL RESOURCES 15,995,411 17,733,226 111% 19,769,001 18,120,207 92% 20,246,261 102% 477,260E REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 4,108,983 3,967,708 97% 5,739,145 4,617,420 80% 1 5,274,668 92% 464,477 H Materials and Services 7,683,911 7,307,004 95% 8,994,999 6,143,338 68% 8,011,421 89% 983,578 1 Capital Outlay 309,000 246,763 80% 282,000 90,226 32% 282,000 100% Debt Service 2,302,640 2,302,520 100% 2,305,600 1,786,013 77% 2,305,600 100% TOTAL REQUIREMENTS 14,404,534 13,823,996 96% 17,321,744 12,636,998 73% E 15,873,689 92% E 1,448,055 TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In - SW Capital & 910,000 - 0% Equipment Reserve Transfers Out -SW Capital & (2,613,962) (2,613,962) 100% (4,564,141) (3,425,463) 75% (4,564,141) 100% Equipment Reserve TOTALTRANSFERS (1,703,962) (2,613,962) 153% E (4,564,141) (3,425,463) 75% (4,564,141) 100% FUND BALANCE Budget Actuals % Budget Actuals % Projection $ Variance Beginning Fund Balance 2,416,385 2,743,514 114% 4,038,781 4,038,781 100% 4,039,441 100% 660 Resources over Requirements 1,590,877 3,909,230 2,447,257 5,483,209 4,372,572 1,925,315: Net Transfers - In (Out) (1,703,962) (2,613,962) (4,564,141) (3,425,463) (4,564,141) TOTAL FUND BALANCE $ 2,303,300 $ 4,038,781 175% $ 1,921,897 $ 6,096,528 317% $ 3,847,873 200% $1,925,976? A Total disposal fee projections reflect management's best estimate of revenues to be collected. Fiscal YTD disposal tons are running -5% greater than last year- to-date. Franchise disposal fee payment of $256K 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 the annual payment from Cascade Disposal. D Yard Debris revenue is seasonal with higher utilization in summer months; fiscal YTD volumes are running 3% greater than 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 Local Grants and Other Inter -fund Services include unbudgeted funds for an EventCycle Solutions grant and inter -fund reimbursement from Risk. H Personnel savings based on FY25 YTD average vacancy rate of 9.92% 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. TES C�G Budget to Actuals Report Fair & Expo - Fund 615 FY2.5 YTD May 31, 2025 (unaudited) RESOURCES Food & Beverage Events Revenue Rights & Signage Horse Stall Rental Storage Camping Fee Interest on Investments Miscellaneous TOTAL RESOURCES REQUIREMENTS Personnel Services Personnel Services - F&B Materials and Services Materials and Services - F&B Debt Service TOTAL REQUIREMENTS 91.7% Year Complete Fi*cal Year 2024 Fiscal Year 2025 Budget Actuals % Budget Actuals % Projection % $ Variance 991,000 1,565,820 158% 1,535,000 1,262,182 82% 1,542,000 100% 7,000: 1,050,000 979,919 93% i 1,390,000 1,121,016 81% 1: 1 1,185,000 85% (205,000); 105,000 106,016 101% ( 110,000 80,300 73% E 88,000 80% (22,000)i 100,000 74,925 75% i 67,500 42,945 64% E 43,000 64% S (24,500): A 50,000 51,099 102% 45,000 0% ` 0% (45,000) 22,500 33,694 150% 37,500 23,480 63% E 23,480 63% i (14,020); 22,000 24,619 112% 16,000 21,282 133% 21,282 133% 5,282! 3,000 7,001 233% 5,000 21,518 430% 22,000 440% 17,000 2,343,500 2,843,093 121% 3,206,000 2,572,724 80% 2,924,762 91% (281,238) Budget Actuals % Budget Actuals % Projection % $ Variance 1,478,441 1,499,682 101% 1,851,584 1,462,302 79% 1,578,954 85% 272,630 B 148,510 80,916 54% 187,439 28,244 15% 45,298 24% 142,141 1,492,986 1,334,327 89% i 1,917,689 1,190,092 62% 1,368,000 71% i 549,689i 514,200 852,112 166% 781,750 761,633 97% E 833,000 107% (51,250): 100,190 100,139 100% 99,700 55,755 56% 99,700 100% 3,734,327 3,867,176 104% 4,838,162 3,498,025 72% i 3,924,952 81% i 913,210 TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In - Room Tax 1,009,023 988,867 98% 1 963,000 882,750 92% 1,000,867 104% `: 37,867`: Transfers In -County Fair - 196,900 180,492 92% 196,900 100% Transfers In - Park Fund 30,000 30,000 100% 30,000 27,500 92% 30,000 100% Transfers Out (163,342) (10,777) 7% (10,777) (9,879) 92% (10,777) 100% TOTAL TRANSFERS 875,681 1,008,090 115% i 1,179,123 1,080,863 92% 1,216,990 103% i 37,867 FUND BALANCE Budget Actuals % Budget Actuals % Projection °% $ Variance Beginning Fund Balance 547,763 547,764 100% 531,770 531,770 100% 531,770 100% 0; Resources over Requirements (1,390,827) (1,024,083) (1,632,162) (925,301) (1,000,190) 631,972: Net Transfers - In (Out) 875,681 1,008,090 1,179,123 1,080,863 1,216,990 37,867 TOTAL FUND BALANCE $ 32,617 $ 531,770 999% i $ 78,731 $ 687,332 873% i $ 748,570 951% i $669,839 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%. `VIES C-0 Budget to Actuals Report 2< Annual county Fair a Fund 616 FY25 YTD May 31, 2025 (unaudited) RESOURCES Concessions and Catering Gate Receipts Carnival Commercial Exhibitors Fair Sponsorship State Grant Rodeo Sponsorship Interest on Investments RN Camping/Horse Stall Rental Merchandise Sales Livestock Entry Fees Miscellaneous TOTAL RESOURCES REQUIREMENTS 91.7% Year Complete Fiscal Year 2024 Fiscal Year 2025 Budget Actuals % Budget Actuals % Projection % $ Variance 790,000 834,968 106% 797,500 831,939 104% 832,576 104% 35,076E 775,000 1,046,188 135% ': 780,000 923,260 118% ': ': 923,260 118% 143,260E 430,000 245,809 57% 430,000 468,142 109% i 468,142 109% E 38,142: 118,200 114,091 97% ! 115,000 137,741 120% 137,741 120% 22,741 E 92,500 69,967 76% i 99,00'0 124,830 126% i E 125,150 126% i 26,150E 53,167 53,167 100% 53,167 53,167 100% E 53,803 101% 636E 30,000 35,452 118% E 30,000 40,780 136% 44,811 149% 14,811 E 13,500 25,831 191% ? 23,000 23,862 104% 26,500 115% 3,500 17,250 31,255 181% 18,500 35,982 194% 35,982 194% 17,482 2,500 1,899 76% E 2,500 1,608 64% E 1,608 64% ': (892)i 2,000 1,940 97% E 2,000 3,139 157% ! 3,139 157% i 1,139E 39 635 635 635: 2,324,117 2,460,606 106% E 2,350,667 2,645,083 113% E E 2,653,346 113% E 302,679E Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 226,531 189,056 83% 229,798 217,221 95% 242,472 106% (12,674) A Materials and Services 2,356,325 2,249,042 95% E 2,442,103 2,392,807 98% '- 2,428,057 99% ` 14,046E TOTAL REQUIREMENTS F- 2,582,856 2,438,099 94% 2,671,901 2,610,028 98% 2,670,529 100% ? 1,372E TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfer In -TRT 1% 75,000 75,000 100% 75,000 68,750 92% E 75,000 100% E Transfers Out (109,503) (109,503) 100% - - Transfer Out - Fair & Expo - (196,900) (180,492) 92% (196,900) 100% TOTAL TRANSFERS (34,503) (34,503) 100% (121,900) (111,742) 92% `: (121,900) 100% FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 521,447 521,447 100% 509,451 509,451 100% ; 509,451 100% (0); Resources over Requirements (258,739) 22,507 (321,234) 35,055 (17,183) 304,051 E Net Transfers - In (Out) (34,503) (34,503) (121,900) (111,742) (121,900) TOTAL FUND BALANCE $ 228,205 $ 509,451 223% $ 66,317 $ 432,765 653% $ 370,368 558% E $304,051 E A Projected Personnel based on overage to date Budget to Actuals Report Annual County Fair - Fund 616 Fair 2025 Fair 2024 Actuals to Date 2025 Projection RESOURCES Gate Receipts $ 028.552 $ ' $ 950.000 Carnival 468.142 - 455.000 Commercial Exhibitors 463.575 - 454.500 Livestock Entry Fees 3.139,gol- 3.450 RyVCamping/Horse Stall Rental 35.788 ' 30.000 Merchandise Sales 1.608 ' 2.250 Concessions and Catering 508.742 ' 587.500 Fair Sponsorship 147752 170500 OTHER RESOURCES State Grant 835 53.167 108.334 Interest 27.388 7.854 21.854 K1ianoi|aneouo REQUIREMENTS Personnel Materials &Services TOTAL REQUIREMENTS TRANSFERS Transfer |n'TRT196 Transfer Out 'F&EReserve TnansferOut-Fmir&Expu TOTAL TRANSFERS Beginning Fund Balance mnJan 1 222'385 98.385 213.884 75.000 31,250 75.000 (54.753) - ' (98,450 `wI ES C0" Budget to Actuals Report 2< Fair & Expo Capital Reserve R Fund 617 FY25 YTD May 31, 2025 (unaudited) 91.7% Year Complete Fiscal Year 2024 1Fiscal Year 2025 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Interest on Investments 64,800 94,239 145% 88,000 123,042 140% 130,500 148% 42,500' Miscellaneous 130,809 94,112 94,112 94,112 TOTAL RESOURCES 64,800 225,047 347% E 88,000 217,154 247% 224,612 255% 1 136,612 REQUIREMENTS Budget Actuals % Budget Actuais % Projection % $ Variance Materials and Services 343,555 274,247 80% 475,000 160,475 34% ; 475,000 100% Capital Outlay 746,445 191,682 26% ': 785,000 31,257 4% ? 785,000 100% ': A TOTAL REQUIREMENTS 1,090,000 465,928 43% 1,260,000 191,732 15% E 1,260,000 100% TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In -TRT 1% 462,119 453,481 98% 442,396 405,530 92% 458,624 104% 16,228 Transfers In - Fund 165 100,000 100,000 100% 150,000 150,000 100% E 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 592,396 555,530 94% 608,624 103% i 16,228i FLING 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) 25,423 (1,035,388) 136,612 Net Transfers - In (Out) 824,187 662,984 592,396 555,530 608,624 16,228 TOTAL FUND BALANCE i $152,840 $ 2,752,568 106% $ 2,391,825 $ 3,179,332 133% i $ 2,599,728 $ 3,760,284 145% A Capital Outlay appropriations are a placeholder should viable projects be recommended and approved for construction YuSES C- Budget to Actuals Deport RV Park - Fund 616 91.7% FY25 YTD May 31, 2025 (unaudited) Year Complete �_ Fiscal Year 2024 rFiscal Year 2025 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance RV Park Fees < 31 Days 500,000 479,680 96% 450,000 413,282 92% '• 468,000 104% 18,000: RV Park Fees > 30 Days 12,500 21,682 173% ': 15,000 12,391 83% i 12,391 83% (2,609); Interest on Investments 2,300 8,447 367% 8,000 11,008 138% 12,200 153% 4,200 Cancellation Fees 7,000 13,820 197% 7,000 27,334 390% 28,000 400% 21,000; Washer / Dryer 5,000 5,575 112% E 5,000 5,958 119% •. 6,000 120% ? 1,000! Miscellaneous 2,500 4,335 173% 2,500 1,903 76% 2,300 92% (200) Vending Machines 1,500 1,352 90% 1,500 912 61% 1,000 67% (500) TOTAL RESOURCES 530,800 534,892 101% ' 489,000 472,788 97% 529,891 108% i 40,891 REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 91,328 92,389 101% 159,210 135,411 85% 153,118 96% 6,092 Materials and Services 303,173 202,217 67% '• 344,054 188,804 55% 262,000 76% 82,054: Debt Service 222,630 222,596 100% •. 223,600 168,624 75% ? 223,600 100% TOTAL REQUIREMENTS 617,131 517,201 84% ': 726,864 492,839 68% i 638,718 88% 88,146': TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In - Park Fund 160,000 160,000 100% 160,000 146,667 92% 160,000 100% Transfers In -TRT Fund 20,000 20,000 100% 20,000 18,333 92% 20,000 100% Transfer Out - RV Reserve (51,564) (51,564) 100% (122,142) (111,964) 92% (122,142) 100% TOTAL TRANSFERS 128,436 128,436 100% ! 57,858 53,037 92% i i 57,858 100% FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 93,115 166,640 179% 312,766 312,766 100% E 312,766 100% (0) Resources over Requirements (86,331) 17,690 (237,864) (20,051) (108,827) 129,037 Net Transfers - In (Out) 128,436 128,436 57,858 53,037 57,858 TOTAL FUND BALANCE $ 135,220 $ 312,766 231% $ 132,760 $ 345,751 260% $ 261,797 197% $129,037 ES -,Budget to Actuals Report RV Perk Reserve -Fund 619 FY25 YTD May 31, 2025 (unaudited) 91.7% Year Complete Fiscal Year 2024 Fiscal Year 2025 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Interest on Investments 34,300 45,518 133% 45,000 54,959 122% 58,200 129% 13,200 TOTAL RESOURCES 34,300 45,518 133% i 45,000 54,959 122% 58,200 129% 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% i 170,000 100% TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfer In - RV Park Ops 51,564 51,564 100% 122,142 111,964 92% 122,142 100% TOTAL TRANSFERS 51,564 51,564 100% 122,142 111,964 92% i 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% 0 Resources over Requirements (139,700) 266 (125,000) 54,959 (111,800) 13,200 Net Transfers - In (Out) 51,564 51,564 122,142 111,964 122,142 TOTAL FUND BALANCE $ 1,284,317 $ 1,521,389 118% $ 1,518,531 $ 1,688,312 111% $ 1,531,731 101% $13,200 A Capital Outlay appropriations are a placeholder Budget to Actuals Report 2< Risk Management - Fund 670 Y25 YTD May 31, 2025 (unaudited) 91.7% 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 1,074,810 96% `• 1,116,950 100% General Liability 935,832_ 935,832 100% ? 943,414 864,796 92% 1,040,000 110% 96,586 A Property Damage 418,028 418,028 100% 419,983 384,984 92% 419,983 100% Unemployment 439,989 348,407 79% 362,214 343,510 95% 362,214 100% B Interest on Investments 200,000 274,605 137% 254,000 259,898 102% ': ? 281,300 111% ': 27,300 Vehicle 226,710 226,710 100% 250,030 229,194 92% ? 250,030 100% Skid Car Training 10,000 45,839 458% 30,000 43,294 144% 45,000 150% 15,000 Claims Reimbursement 369,959 429,840 116% 20,000 20 0% 500 3% (19,500): Process Fee- Events/ Parades 2,000 1,595 80% '• 2,000 1,705 85% 2,000 100% Miscellaneous 200 2,700 999% 200 88,568 999% 88,568 999% 88,368; C TOTAL RESOURCES 3,714,303 3,841,634 103% i 3,398,791 3,290,779 97% 3,606,545 106% '• 207,754 REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Workers' Compensation 1,880,000 1,933,625 103% 2,000,000 1,950,045 98% 2,200,000 110% (200,000); General Liability 1,200,000 994,706 83% 1,500,000 747,572 50% 1,100,000 73% 400,000 Insurance Administration 714,197 672,304 94% 799,487 721,507 90% 818,912 102% ': (19,425) Vehicle 400,000 299,851 75% 700,000 192,729 28% 300,000 43% 400,000E Property Damage 300,250 474,866 158% '. 400,255 332,765 83% ': 365,000 91% ': 35,255E Unemployment 250,000 127,637 51% 200,000 75,887 38% 95,000 48% 105,000: Clerk - - - 584 999% 800 999% (800): TOTAL REQUIREMENTS 4,744,447 4,502,990 95% 5,599,742 4,021,089 72% 4,879,712 87% 720,030: 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) (4,125) 92% (4,500) 100% Replacement TOTAL TRANSFERS (503,459) (493,787) 98% (4,500) (4,125) 92% : (4,500) 100% E FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 8,000,000 9,323,307 117% 8,168,164 8,168,164 100% 8,168,164 100% (0): Resources over Requirements (1,030,144) (661,356) (2,200,951) (730,310) (1,273,167) 927,784 Net Transfers - In (Out) (503,459) (493,787) (4,500) (4,125) (4,500) TOTAL FUND BALANCE $ 6,466,397 $ 8,168,164 126% : $ 5,962,713 $ 7,433,729 125% i $ 6,890,497 116% E $927,784: 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. 1VTES C'0 Budget to Actuals Report Health Benefits - Fund 675 FY25 YTD May 31, 2025 (unaudited) 91.7% Year Complete Fiscal Year 2024 Fiscal Year 2025 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Internal Premium Charges 25,899,034 26,288,364 102% 35,507,169 30,186,590 85% 35,507,169 100% ; A COIC Premiums 1,963,363 2,228,565 114% ; 3,091,915 2,628,612 85% ': 3,091,915 100% ': A Employee Co -Pay 1,247,416 1,406,479 113% E 1,556,257 1,428,734 92% 1,556,257 100% Retiree 1 COBRA Premiums 1,019,288 1,041,989 102% 1,061,802 709,502 67% 1,061,802 100% Claims Reimbursement & Other 124,944 317,060 254% 800,000 1,417,607 177% E 1,417,650 177% 617,650: B Prescription Rebates 280,000 382,550 137% 626,446 515,369 82% 626,446 100% Interest on Investments 120,000 208,021 173% `: 211,200 269,745 128% 280,000 133% 68,800 TOTAL RESOURCES 30,654,045 31,873,028 104% 1 42,854,789 37,156,157 87% E 43,541,239 102% i 686,450E REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Health Benefits 29,797,663 27,285,660 92% E 32,172,026 25,573,845 79% 32,172,026 100% C Deschutes On -Site Pharmacy 4,287,997 5,355,286 125% 4,942,177 3,118,278 63% 4,942,177 100% D Deschutes On -Site Clinic 1,415,279 1,356,819 96% 1,600,661 1,089,444 68% 1,600,661 100% Wellness 186,274 123,528 66% 104,230 35,410 34% ; 104,230 100% : E TOTAL REQUIREMENTS 35,687,213 34,121,294 96% 38,819,094 29,816,976 77% 38,819,094 100% TOTAL FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 6,107,743 6,107,998 100% i 3,859,732 3,859,732 100% 3,859,732 100% (0); Resources over Requirements (5,033,168) (2,248,266) 4,035,695 7,339,181 4,722,145 686,450? Net Transfers - In (Out) - TOTAL FUND BALANCE $ 1,074,575 $ 3,859,732 359% i $ 7,895,427 $ 11,198,913 142% E $ 8,581,877 109% E $686,450:F A The original budget anticipated a 15% increase in Health Benefits Premiums for departments. However, due to higher -than -expected claims in FY24 and projected claim growth in FY25, an additional 15% increase 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. SES Budget to Actuals Report CaG o �< 911 - Fend 705 and 710 91.7% FY25 YTD May 31, 2025 (unaudited} 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 11,499,298 100% 11,556,000 100% - A Telephone User Tax 1,827,530 1,950,780 107% 1,800,500 1,454,281 81% 1,800,500 100% B Interest on Investments 312,321 462,829 148% 1 426,000 550,230 129% 572,400 134% 146,400 Police RMS User Fees 244,435 255,485 105% ' 255,000 274,257 108% ! 280,000 110% 25,000 C Contract Payments 167,765 172,636 103% 179,300 178,234 99% 179,300 100% User Fee 148,820 151,203 102% 148,600 157,106 106% 160,000 108% 11,400 Data Network Reimbursement 145,852 107,080 73% 106,500 119,919 113% 125,000 117% 18,500: State Reimbursement 93,000 97,500 105% 1 93,000 101,948 110% 105,000 113% ': 12,000: D Property Taxes - Prior Yr 90,000 108,215 120% 90,000 116,683 130% 120,000 133% 30,000 Property Taxes -Jefferson Co. 40,500 40,915 101% 42,500 39,659 93% 42,500 100% Miscellaneous 32,100 34,304 107% 36,500 35,658 98% 36,500 100% TOTAL RESOURCES 14,034,323 14,405,107 103% E 14,733,900 14,527,273 99% 14,977,200 102% 243,300i REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 9,032,045 8,712,047 96% 10,237,093 8,533,013 83% `: 9,545,436 93% 691,657 Materials and Services 4,250,715 3,275,322 77% 4,267,026 3,042,766 71% 4,267,026 100% Capital Outlay 1,831,000 1,440,223 79% 2,750,500 1,342,281 49% 2,750,500 100% TOTAL REQUIREMENTS 15,113,760 13,427,592 89% 17,254,619 12,918,059 75% 1 16,562,962 96% 691,657 TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In 1,950,000 - 0% 515,000 515,000 100% 's ': 515,000 100% Transfers Out (1,950,000) 0% (515,000) (515,000) 100% (515,000) 100% TOTALTRANSFERS ' 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) 1,609,213 (1,585,762) 934,957 Net Transfers - In (Out) - - TOTAL FUND BALANCE $ 12,122,906 $ 14,371,465 119% I $ 11,850,746 $ 15,980,678 135% $ 12,785,703 108% $934,957 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. 8 Telephone tax payments are received quarterly C Invoices are mailed in the Spring D State GIS reimbursements are received quarterly BOARD OF COMMISSIONERS BOARD OF COUNTY COMMISSIONERS MEETING 1:00 PM, MONDAY, DUNE 23, 2025 Allen Room - Deschutes Services Building - 1300 NW Wall Street - Bend (541) 388-6570 1 www.deschutes.org AGENDA MEETING FORMAT: In accordance with Oregon state law, this meeting is open to the public and can be accessed and attended in person or remotely, with the exception of any executive session. Members of the public may view the meeting in real time via YouTube using this link: http•//bit.ly/3mminzy. To attend the meeting virtually via Zoom, see below. Citizen Input: The public may comment on any topic that is not on the current agenda. Alternatively, comments may be submitted on any topic at any time by emailing citizeninput@deschutes.org or leaving a voice message at 541-385-1734. When in -person comment from the public is allowed at the meeting, public comment will also be allowed via computer, phone or other virtual means. Zoom Meeting Information: This meeting may be accessed via Zoom using a phone or computer. To join the meeting via Zoom from a computer, use this link: http://bit.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 oni . Generally, items will be heard in sequential order and items, including public hearings, may be heard before or after their listed times. CALL TO ORDER CITIZEN INPUT 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. AGENDA ITEMS 1. 1:00 PM ODOT Region 4 Project Updates in Deschutes County 2. 1:30 PM Courthouse Expansion Update 3. 1:45 PM Four Rivers Vector Control District Operations Review and Board Appointments 4. 2:15 PM Proposed Policy Updates: F-4, HR-15, GA-3, GA-21 5. 2:35 PM Treasury Report for May 2025 6. 2:50 PM Finance Report for May 2025 OTHER ITEMS These can be any items not included on the agenda that the Commissioners wish to discuss as part of the meeting, pursuant to ORS 192.640. EXECUTIVE SESSION At any time during the meeting, an executive session could be called to address issues relating to ORS 192.660(2)(e), real property negotiations, ORS 192.660(2)(h), litigation; ORS 192.660(2)(d), labor negotiations, ORS 192.660(2)(b), personnel issues, or other executive session categories. Executive sessions are closed to the public, however, with few exceptions and under specific guidelines, are open to the media. June 23, 2025 BOARD OF COUNTY COMMISSIONERS MEETING Page 2 of 2