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2025-266-Minutes for Meeting July 21,2025 Recorded 8/14/2025W, Recorded in Deschutes County Steve Dennison, County Clerk Commissioners' Journal OJ2025-266 08/14/2025 2:46:22 PM 025 plpllllllllllllllllllllllllll 1300 NW Wall Street, Bend, Oregon (541) 388-6570 �vTES CO G�< I BOARD OF COMMISSIONERS • Allen Room 1:00 PM MONDAY July 21, 2025 Live Streamed Video Present were Commissioners Anthony DeBone, Patti Adair and Phil Chang. Also present were County Administrator Nick Lelack; Deputy County Administrator Whitney Hale; Deputy County Administrator Erik Kropp; 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/meeting . CALL TO ORDER: Chair DeBone called the meeting to order at 1:00 pm. CITIZEN INPUT: None AGENDA ITEMS: 1. Courthouse Expansion Update Eric Nielsen, Capital Improvement Project Manager, provided an update on completed and in -process work for the Courthouse Expansion project, including the replacement of the existing roof as that particular maintenance need was coming due. BOCC MEETING JULY 21, 2025 PAGE 1 OF 9 2. Cory Loomis with Pence Contractors reviewed project components slated to be done in the next four to six weeks, including completion of the roof concrete deck and exterior framing and sheathing on the first and second levels. He narrated the construction timeline, saying that work will begin on the interior in August. Wayne Powderly from the Cumming Group reviewed the project budget, noting that approximately 45% of the budgeted funds have been spent to date. Presiding Circuit Court Judge Wells Ashby introduced new Trial Court Administrator Zoe Wild and expressed his appreciation that the County was willing to undertake this highly complex and costly project. Purchase of Commercial Property Insurance Erik Kropp, Deputy County Administrator, explained that the County purchases commercial property insurance to cover County -owned buildings and facilities and large equipment such as loaders, solid waste compactors, and graders. He sought authorization to purchase a policy from the current carrier, Affiliated FM, for commercial property insurance coverage in Fiscal Year 2026. Kropp said that the total amount of property insured increased 6% from last year and the cost of the premium increased by 11 % to $386,697. Commissioner DeBone noted that the County is self -insured for some assets such as vehicles, but not for buildings or facilities. In response to Commissioner Chang, Kropp said unless a two-year rate guarantee was negotiated and remains in effect, Brown & Brown Insurance Services obtains new quotes every year for policies such as this one on behalf of the County. CHANG: Move to authorize the Risk Manager to pay an invoice for $386,697 to Brown & Brown Insurance Services for Commercial Property Insurance ADAIR: Second VOTE: ADAIR: Yes CHANG: Yes DEBONE: Chair votes yes. Motion Carried 3 - 0 BOCC MEETING JULY 21, 2025 PAGE 2OF9 3. Draft IGA with the City of Redmond for a Managed Camp Deputy County Administrator Erik Kropp presented a draft intergovernmental agreement with the City of Redmond for a managed camp located on County - owned property in east Redmond. Kropp reviewed that a work group comprised of city and county staff, Redmond Mayor Ed Fitch, Redmond City Councilor Cat Zwicker, County Commissioners Patti Adair and Phil Chang, and service providers has been meeting to develop a proposal for a camp that will facilitate the desired land exchange between the County and the Department of State Lands. Redmond Mayor Ed Fitch said the managed camp will benefit the local community —including businesses along 171h Street —by offering a secure place for homeless persons to shelter and receive services. In response to Commissioner DeBone, Fitch said the camp will be low -barrier, but those living there will be required to abide by certain rules. Adding that it is expected to open in December, he said the camp will help to reduce the number of conflicts such as fights as well as the number of fires which escape from unmanaged areas. Commissioner DeBone said the provision of services may result in homeless persons feeling sufficiently stabilized in their current situation such that their incentive to change that situation is reduced. Commissioner Chang spoke to the management and operation of the camp, advising that campers be screened through an intake process. He agreed with the need for appropriate rules and infrastructure, and said the service providers can develop progress plans and hold campers accountable for making progress. Commissioner Adair referred to the recommendation that the County pay up to $250,000 per year for the operating costs of the camp for the first two or three years. In addition, she noted that the provided map shows Jericho Road as utilizing 1.71 acres of property next to Oasis Village, but the County has not approved that proposal. Kristie Bollinger, Property Manager, responded that notation is only a placeholder and can be removed. Mayor Fitch acknowledged that this endeavor will pose challenges, but said the camp must be established before those challenges can be addressed and resolved. Saying that she has confirmed with the County's Chief Financial Officer that BOCC MEETING JULY 21, 2025 PAGE 3 OF 9 $1.3 million in ARPA funds are available for this partnership, Commissioner Adair noted that the submitted materials contain maps showing three options for the camp which vary in terms of the number of camp spaces. Fitch said Option C, which designates 36 camp spaces, has been selected. Commissioner Chang said all 36 sites will be utilized, and Option C is the most cost-effective per site. Redmond Councilor Cat Zwicker explained the need for access to water and assured that rules of conduct will be developed. Commissioner Adair said Taylor Northwest has offered to help with the gravel needed for the site. Discussion ensued of further exploring Commissioner DeBone's idea to establish a long-term visitor's campground. Zwicker said some campers want the security and services offered at a managed camp. Commissioner Chang expressed interest in asking that the Fair & Expo donate in -kind services such as trash pick-up for the operation of the managed camp. County Treasurer Bill Kuhn, a member of the Fair & Expo Board, suggested this be discussed at the joint meeting between the BOCC and the Fair Board this fall. In response to Commissioner Adair, Bollinger said the estimated $250,000 per year for operating costs for the managed camp will be spent on services such as water, security, and trash removal, as well as site clean-up, including the towing of inoperable vehicles. Bollinger added that the County and the City will have a better idea of the cost of each necessary component once the camp begins operating. Commissioner Chang was comfortable moving forward with the understanding that clarity will be gained on camp operations as those are undertaken. In response to comments, Zwicker said laying gravel and establishing a common cooking area will help to reduce fire escapes. Discussion ensued of the estimated costs of construction and operation. Fitch said it is difficult at this point to accurately estimate operation costs because those will depend on how many campers are served. He added that camp construction must begin in August if it will be opened before winter. BOCC MEETING JULY 21, 2025 PAGE 4 OF 9 Commissioner Chang said the draft IGA is as complete as possible at this moment. Commissioner DeBone did not support the agreement as presented, saying that the City and County would have to ask the State legislature for funding in the future to continue operating the camp. CHANG: Move to approve an intergovernmental agreement as presented with the City of Redmond for a managed camp for people who are homeless and living in the area of SE Redmond ADAIR: Second VOTE: ADAIR: Yes CHANG: Yes DEBONE: Chair votes no. Motion Carried 2 - 1 4. Discussion and possible action on security patrols at County -owned land at Juniper Ridge and East Redmond Deputy County Administrator Erik Kropp explained that Commissioner Adair had asked for information on providing security patrols on County -owned land at Juniper Ridge and East Redmond. Property Manager Kristie Bollinger said currently, the County is providing a security presence to accompany vendors at Juniper Ridge and a total of four hours of daily security patrols split equally between the City and County -owned properties at Juniper Ridge. A very small security presence of approximately one hour per day is currently occurring on County -owned land in Redmond near the construction areas. Discussion ensued of the large number of acres of County -owned land at East Redmond relative to the property at Juniper Ridge. Saying there are currently more than 200 campers at the TSSA, Commissioner Adair spoke to the risk of wildfires and suggested adding another hour of daily patrols in Redmond until December 1 st and to expand the patrol area to a larger portion of the Redmond property. Commissioner Chang supported this suggestion, and Bollinger verified that the County could provide funding for the increased patrols. ADAIR: Move to utilize ARPA funds to add one hour of security patrol coverage each day to the County -owned property in east Redmond until December 1st BOCC MEETING DULY 21, 2025 PAGE 5 OF 9 CHANG: Second VOTE: ADAI R: CHANG: DEBONE 4 rA [A Yes Yes Chair votes yes. Motion Carried 3 - 0 Nominees to serve on the District Mapping Advisory Committee Nick Lelack, County Administrator, reminded that the Board had decided that members of the District Mapping Advisory Committee would be named as follows: DeBone—two members; Adair —two members; Chang —three members. The Commissioners had agreed to publicly divulge their selections or potential selections today and formalize those selections at the Board's meeting this Wednesday. Commissioner DeBone stated his intention to name Ned Dempsey, a civil engineer who has lived in the County since 1973, and Bernie Brader, a veteran from La Pine who is active in the annual Frontier Days event. Commissioner Adair stated her intention to name Matt Cyrus, who chairs the County's Planning Commission, and Phil Henderson, a former County Commissioner. In response to Commissioner Chang, Commissioner DeBone said he will name replacements if and when needed. Commissioner Chang summarized his concerns that the committee members should represent the County's population in terms of geography and political perspectives. Saying that more than 70% of the County's population lives in incorporated cities and half of the population lives in Bend, he listed five names from which he will select three, as follows: Bend Mayor Melanie Kebler; Andrew Kaza of the Independent Party of Oregon; Carol Loesche, past president of the Deschutes County League of Women Voters; Jim Porter, lifelong resident of Deschutes County; and Bryce Kellogg, a GIS data systems expert. Treasury Report for June 2025 Bill Kuhn, County Treasurer, presented the Treasury Report for June 2025. Preliminary Finance Report for June 2025 Robert Tintle, Chief Financial Officer, presented the Preliminary Finance Report for June 2025. BOCC MEETING JULY 21, 2025 PAGE 6 OF 9 In response to Commissioner Adair, Tintle said some capital improvement projects scheduled for FY 2025 may not be completed this fiscal year. OTHER ITEMS: • County Administrator Nick Lelack reminded that the BOCC will appoint an Interim Sheriff next Tuesday and said background checks of the five candidates are in process. Saying that each of the candidates has something great to offer, Commissioner Chang described questions he would like to ask of them before the Board makes its decision. Saying that she has spent hours talking with the candidates, Commissioner Adair was glad to hear that background checks are being conducted. She added that the finances of the Sheriff's Office are in better shape than they have been in the recent past, and the department has lowered its vacancy rate this year. Commissioner DeBone agreed that it would be more flexible for each Commissioner to do their own homework on each of the candidates. • Commissioner DeBone reported that Deschutes County contributed to the Welcome Home Club Vietnam War Memorial Fund. • Commissioner DeBone reported that at last week's Redmond Economic Development meeting, the fact that Deschutes County is serving as an economic engine for the state was noted. • Commissioner DeBone attended the Four Rivers Vector Control District Board meeting and said the District staff are doing a good job. • Commissioner Chang reported on the NACo conference he attended in Washington DC last week, saying he served on two panels, including one on fuels reduction work to prevent fires from spreading. • Commissioner Adair reported on a meeting with Fair & Expo Director Geoff Hinds and someone who had scheduled an event at the Fair, saying the contract should be revised to be more professional. • Commissioner Adair attended EDCO's annual meeting, a Local Government Advisory Committee (LGAC) meeting, a Project Wildfire meeting, a Sisters EDCO meeting, and a COIC meeting. She also met with Billy Williams who is advising various counties with regard to DEL At 3:41 pm, the Board entered Executive Session under ORS 192.660 (2) (h) Litigation. BOCC MEETING JULY 21, 2025 PAGE 7 OF 9 The Executive Session concluded at 4:30 pm, and the public was invited to return to the room. With regard to the second item that was taken up during the executive session, Senior Planner Mardell presented a proposed Board Order to re -open the written record for the 2040 Comp Plan update, explaining that a recent LUBA decision involving the Destiny Court land use matter requires adding language to the Comp Plan to address the opportunity presented in the Zoning Code for planned unit and cluster development. The draft order would re -open the written record only to allow for additional testimony and evidence specific to: Destiny Court LUBA case, minimum lot size for rural residential areas, and cluster and planned unit development provisions. The record would be re -opened beginning July 22nd through 4 pm on August 1 sc Noting this is occurring as part of a legislative process before the Board, Commissioner DeBone stated his willingness to communicate with anyone on this topic. Commissioner Chang opposed the draft order, saying that the issues under consideration with regard to cluster developments are of significant concern for the community. He preferred allowing both oral and written testimony to gain more community engagement. Commissioner Adair supported opening up the record for written testimony and invited interested persons to call the Commissioners if they have questions regarding this matter. The Board then took the following action: ADAIR: Move approval of Board Order No. 2025-030 re -opening the written record for the 2040 Comprehensive Plan for a limited purpose DEBONE: Second VOTE: ADAIR: Yes CHANG: No DEBONE: Chair votes yes. Motion Carried 2 - 1 Commissioner DeBone summarized that County Code allows the lawful development of cluster and planned unit development in some areas, with conditions, and the proposal is to bring the Comprehensive Plan into alignment with these provisions of the Zoning Code. • • ' # 11 .= 3M. 'Us a 11111111 1111111 i In response to Whitney Hale, Deputy County Administrator, the Board was in consensus to authorize a press release stating the names of the potential appointees to the District Mapping Advisory Committee as shared by the Commissioners. BOCC MEETING JULY 21, 2025 PAGE 8 OF 9 Being no further items to come before the Board, the meeting was adjourned at 4:36 pm. DATED this 1 2� day of 2025 for the Deschutes County Board of Commissioners. A-q-2rf RECORDING SECRETARY C6(MISSIONER BOCC MEETING JULY 21, 2025 PAGE 9 OF 9 S E S C0 &�� I BOARD OF ...�,,�. COMMISSIONERS BOARD OF COUNTY COMMISSIONERS MEETING 1:00 PM, MONDAY, JULY 21, 2025 Allen Room - Deschutes Services Building - 1300 NW Wall Street - Bend (541) 388-6570 1 www deschutes.or MEETING FORMAT: In accordance with Oregon state law, this meeting is open to the public and can be accessed and attended in person or remotely, with the exception of any executive session. Members of the public may view the meeting in real time via YouTube using this link: http•//bit ly/3mminzy. To attend the meeting virtually via Zoom, see below. Citizen Input: The public may comment on anytopic topic is atat is on anyhe time current by ema I� g a. Alternatively, comments may be submitted ony p 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/3h3oadD. • 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.or . Ti.+ne estimates: The times listed on age: �a'a items are estimates off. Gen.erully, items will be heard in sequential order and items, including public hearings, m .y 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. Note: In addition to the option of providing in -person comments at the meeting, citizen input comments may be emailed to citizeninput@deschutes.org or you may leave a brief voicemail at 541.385.1734. AAGENDA ITEMS 1:00 PM Courthouse Expansion Update 2. 1:15 PM Purchase of Commercial Property Insurance 3. 1:20 PM Draft IGA with the City of Redmond for a Managed Camp 4. 2:05 PM Discussion and possible action on security patrols at County -owned land at Juniper Ridge and East Redmond 5. 2:20 PM Nominees to serve on the District Mapping Advisory Committee 6. 2:35 PM Treasury Report for June 2025 7. 2:50 PM Preliminary Finance Report for June 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 o ORS At any time during the meeting, an executive'on could be 192.660(2)(h),alled to l'tgatio addressORS'ssues relating 192.660(2)(d),t labor 192.660(2)(e), real property negotiations, ORS negotiations; ORS 192.660(2)(b) personnel issues, or other executive session categories. July 21, 2025 BOARD OF COUNTY COMMISSIONERS MEETING Page 2 of 3 Executive sessions are closed to the public, however, with few exceptions and under specific guidelines, are open to the media. 8. Executive Session under ORS 192,660 (2) (h) Litigation ADJOURN July 21, 2025 BOARD OF COUNTY COMMISSIONERS MEETING Page 3 of 3 S E S COG i 71 BOARD OF COMMISSIONERS MEETING DATE: July 21, 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. 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BACKGROUND AND POLICY IMPLICATIONS: Deschutes County purchases Commercial Property Insurance to cover County buildings, facilities, and large equipment such as loaders, solid waste compactors, and graders. The County has a deductible of $25,000 for losses covered by this policy. The table below shows the comparison of last year's total insured value and premium to this year's: Total Insured Value Premium FY 24-25 $ 262,655,758 $ 348,811 FY 25-26 $278,538,449 $386,697 Increase 6% 11% The County's carrier will remain the same, Affiliated FM. BUDGET IMPACTS: The cost for the insurance coverage is included in the FY 25-26 Adopted Budget for the Risk Management Fund (Fund 670). ATTENDANCE: Erik Kropp, Deputy County Administrator/Risk Manager E S COG2� BOARD COMMISSIONERS MEETING DATE: July 21, 2025 SUBJECT: Discussion and Possible Action on Security Patrols at County -owned Land at Juniper Ridge and East Redmond RECOMMENDED MOTION: Direct staff as determined. BACKGROUND AND POLICY IMPLICATIONS: Deschutes County has code enforcement violations on 1,333 acres of county -owned property East of Redmond, specifically taxlot 1513000000103. The violations include overnight camping, structures that do not meet state building code requirements, solid waste accumulation, etc. The Board of County Commissioners voted to hold code enforcement in abeyance to allow for a managed camp to be built in the area and address other higher priorities, such as completing the DSL land exchange. During these discussions, Commissioner Adair suggested providing security patrols on the 1,333 acres of County -owned land. She has also asked about increasing security patrols at the Temporary Safe Stay Area (TSSA) at Juniper Ridge. Currently, at the TSSA, the County and City of Bend each fund two hours of security patrol per day, for a total of four hours per day. In addition, the Sheriffs Office frequently patrols the TSSA and responds to law enforcement calls to the area. Under Deschutes County's existing contract with a private security company, the hourly rate for security patrol is $82.50. This contract ends in July 2026. Below is a table showing the costs to start providing security services at East Redmond and the cost of increasing security services at Juniper Ridge. East Redmond Cost per hour_ Hours per day_ Cost per year $82.50 1 $ 30,112.50 $82.50 _ 2 _ $ 60,225.00 $82.50 3 $ 90,337.50 $82.50 4 $ 120,450.00 $82.50 5 $ 150,562.50 luniper Ridge - TSSA • Current situation: o Deschutes County pays for two hours per day ($165 per day) for security services on County -owned land. o The City of Bend pays for two hours per day ($165 per day) for security services on City -owned land • Additional hours: Cost per hour Hours per day Cost per year $82.50 1 $ 30,112.50 $82.50 2 $ 60,225.00 $82.50 3 $ 90,337.50 $82.50 4 $ 120,450.00 $82.50 5 $ 150,562.50 If the Board supports adding or increasing security patrols, staff will return with funding options. BUDGET IMPACTS: TBD ATTENDANCE: Erik Kropp, Deputy County Administrator Kristie Bollinger, Property Manager �vTES CO 2� BOARD OF COMMISSIONERS MEETING DATE: July 21, 2025 SUBJECT: Nominees to serve on the District Mapping Advisory Committee (DMAC) BACKGROUND AND POLICY IMPLICATIONS: Ballot Measure #9-173 passed in November 2024 which expands the County Commissioners to a five seat Board. On March 31, 2025, the BOCC voted in favor of forming a committee to draw district maps and in several follow up meetings the BOCC discussed committee formation options. On May 51h the majority of the BOCC voted to establish a committee by BOCC nominations. The committee will be made up of seven community members appointed individually by Commissioners. The appointments will be as follows: Commissioner _ Number of Nominations Commissioner DeBone� 2 Commissioner Adair 2 Commissioner Chang 3 The purpose of this agenda item is to discuss the list of names each Commissioner may nominate to serve on the DMAC. During the July 23rd, 2025, BOCC meeting, the Commissioners will confirm their appointments. BUDGET IMPACTS: N/A ATTENDANCE: Nick Lelack, County Administrator Steve Dennison, County Clerk \)i E S COG2a Q < BOAR® OF COMMISSIONERS MEETING DATE: July 21, 2025 SUBJECT: Treasury Report for June 2025 ATTENDANCE: Bill Kuhn, County Treasurer DATE: July 21, 2025 TO: Board of County Commissioners FROM: Bill Kuhn, Treasurer SUBJECT: Treasury Report for June 2025 Following is the unaudited monthly treasury report for fiscal year to date (YTD) as of June 30, 2025. Treasury and Investments • The portfolio balance at the end of June was $323.3 million, a decrease of $19.7 million from May and an increase of $23.9 million from last year (June 2024). • Net investment income for June was $1,045.9K, approximately $71k lower than last month and $232.5k greater than June 2024. YTD earnings of $12,358,695 are $1,045,904 more than the YTD earnings last year. • All portfolio category balances are within policy limits. • The LGIP interest rate remained at 4.60% during the month of June. The FIB rate was 4.25%. Benchmark returns for 24-month treasuries were down 16 basis points and 36-month treasuries were down 16 basis points from the prior month. • The average portfolio yield increased to 4.37%, which was up 33 bps from last month's average %. • The portfolio weighted average time to maturity was .98 years. �`�vTES CMG Deschu tes County2 w a O < Municipal Debt 23,380,000 7.2% Jun-25 Y-T-D Corporate Notes 11,000,000 3.4% Total Investment Income $ 1,057,904 $ 12,502,695 - 0.0% Less Fee: $12,000 per month (12,000) (144,000 U.S. Treasuries 151,900,000 47.0% Investment Income - Net $ 1,045,904 $ 12,358,696 Federal Agencies 74,000,000 22.9% LGIP 39,826,890 12.3% Prior Year Comparison Jun-24 813,353 9,302,495 First Interstate (Book Balance 23,217,104 7.2% Total Portfolio: By Investment Type First Interstate IvLnkipal Debt Bank 7 ate 7.2 Tim Certificates 0.0 % U. S. Treasuries 47.0% Portfolio by Broker $80 $71.5 c $58.8 _4 $60 2 $40 $30.7 $37.5 $20 $17.3 $22.0 $22.5 $- Moreton DA Robed W Stitel Piper Great Castle Capital Davidson Baird& Capital Sandler Pacific Oak Markets Cc Securities Category Maximums: Yield Percentages U.S. Treasuries 100% Current Month Prior Month LGIP ($61,749,000) 100% LGIP 4.60% Federal Agencies 100% Investments 4.22% Banker's Acceptances 25% Average 4.37% Time Certificates 50% Municipal Debt 25% Benchmarks Corporate Debt 25%1 24 Month Treasury 3.78% 3.94% LGIP Rate 4.60% 4.60% Maturity(Years) 36 Month Treasury 3.76% 3.91% Max Weighted Average 3.001 0.98 Term Minimum Actual 0 to 30 Days 10% 23.2% Under 1 Year 25% 55.6% Under 5 Years 100% 100.0% Other Policy Actual _ Corp Issuer 5% 100.0% Callable 25% 8.4% Weighted Ave. AA2 AA1 Investment Activity Purchases in Month $ 8,000,000 Sales/RedemptionsinMonth $ 10,315,000 6.00% 5.50% 5.00% 4.50% 4.00% 3.50% 3.00% 2.50% 2.00% 1.50% 1.00% 0.50% 0.00% _ Jul 400,000,000 350,000,000 300,000,000 250,000,000 200,000,000 150,000,000 100,000,000 50,000,000 74 M,)Pt:, Niroric investment Returns Sep Nov Jan Mar May July Sep Nov Jan Mar May — County Rate ® 2 Year Treasury Rate Corporate Bond Rate = LGIP Rate Three Year Portfolio Balance Jul-22 Sep-22 Nov-22 Jan-23 Mar-23 May-23 Jul-23 Sep-23 Nov-23 Jan-24 Mar-24 May-24 Jul-24 Sep-24 Nov-24 Jan-25 Mar-25 May-25 � yN E OE E E y N C C. 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I� O O ([) N l0 M O(D m (OiV f�:t` N In M N',W 00 d'.ln f` V' M a0:10 M I� I�':V V' C f� O t` M N:1 M M;N N M I� mIro r oO',.0 O OD f�m m W OD w OIO!O 0 0-;O O O O OIO O O'.O �- �� OO'OOO O'.00O':O BOARD OF COMMISSIONERS MEETING DATE: July 21, 2025 SUBJECT: Preliminary Finance Report for June 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 DATE: July 21, �025 TO: Board of County Commissioners FROM: Robert Tintle, Chief Financial Officer SUBJECT: Preliminary Finance Report for June 2025 Following is the unaudited monthly finance report for fiscal year to date (YTD) as of June 30, 2025. Budget to Actuals Report General Fund • Revenue YTD in the General Fund is $53.9M or 102.1% of budget. By comparison, last year revenue YTD was $45.7M or 100% of budget. • Expenses YTD are $45.71VI and 85.7% of budget. By comparison, last year expenses YTD were $44.2M and 95% of budget. • Beginning Fund Balance is $15.5M or 106.4% of the budgeted $14.6M beginning fund balance. ■ QO1 - Ge.±e cal Rind 7srk_ 020 - Code Abate_- '. -0O-Cs�n:rrcniry .. 940 Cotn<Techn_. 030 Economic C_. 060 - General Co... 070 n r 120-LavL:0iary 130 - k A gi;,o ar{ ,eve!c M-thl/GL P... a 13 $14.9M (Blank) All Maior Funds ...................................................................................... . ity Wide Financial Dashboard Requirements Resources 001 - General Fund Budget to Actuals Beginning Working Capital u l $45.7M $53.9M r$15.5MI 85.7/0 102 0 .1% 100.0% Monthly Expenditures 95.0% %of last vear budaet Monthly Revenues 1026% •Last —f Actuals 04:',-�t rear A<=.aah % of last year budaet 100% 13 Year Complete Budget to Actuals by Category Projected Ending working Capital Approved FTE 122.06 VACANT OFEC 5 ....................................................... 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 June 30, 2025. Position Control Summary FY25 -� -�-^- July - June Percent Org Sep Oct Nov Dec Jan Feb Mar April May June Unfilled Assessor Filled 28.63 28.63 29.63 29.63 29.63 30.00 30.00 31.00 32.00 32.00 Unfilled 6.64 6.64 5.64 5.64 5.64 5.26 5.26 4.26 3.26 3.26 15.30% Clerk Filled 8.48 8.48 8.48 8.48 9.48 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 1.00 11.92% SOPTA Filled 0.52 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.SS 58.55 58.55 59.05 59.05 59.05 59.05 58.85 Unfilled 2.60 1.40 1,75 1.75 1.75 1.25 1.25 1.25 1.25 1.45 2.96% Tax Filled 6.50 6.50 6.50 6.50 6.50 6.50 6.50 6.50 6.50 6.50 Unfilled - - - - - - - - - - 0.00% Veterans' Filled 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 Unfilled - - - - - - - - - - 1.67% Property Mgmt Filled 3.00 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 110.83 111.03 111.68 111.68 112.68 113.55 113.55 114.55 115.55 115.35 Unfilled 11.24 10.04 9.39 9.39 8.39 7.51 7.51 6.51 5.51 5.71 7.03% Justice Court Filled 4.60 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 40.00 Unfilled 7.00 4.00 4.00 4.00 6.00 6.00 7.00 8.00 8.00 9.00 12.59% Sheriff Filled 230.50 229.50 230.50 227.50 230.50 232.50 231.50 229.50 230.50 236.50 Unfilled 40.50 41.50 40.50 43.50 40.50 38.50 39.50 41.50 40,50 34.50 15.03% Houseless Effort Filled - - - - - - - - - - Unfilled 1.00 1.00 1.00 1.00 - - - - - - 100.00% Health Srvcs Filled 381.83 376.03 381.43 384.23 388.43 386.78 386.78 387.28 385.08 379.18 Unfilled 39.48 45.28 40.88 40.08 35.88 38.53 38.53 37.03 39.23 45.13 9.38% CDD Filled 48.00 49.00 49.00 50.00 50.00 49.00 51.00 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 2.00 4.65% Road Filled 59.00 59.00 59.00 59.00 59.00 59.00 59.00 56.00 61.00 58.00 Unfilled 2.00 2.00 2.00 2.00 2.00 2.00 2.00 5.00 - 3.00 3.55% Adult P&P Filled 34.63 34.63 34.63 34.63 34.63 32.63 33.63 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 6.13 14.78% Solid Waste Filled 39.00 40.00 40.00 40.00 38.00 41.00 41.00 42.00 38.00 40.00 Unfilled 5.00 4.00 4.00 4.00 6.00 3.00 3.00 2.00 6.00 4.00 9.85% Victims Assistance Filled 7.50 8.50 8.50 8.50 7.50 7.50 7.50 6.50 5.50 5.50 Unfilled 2.00 1.00 1.00 1.00 2.00 2.00 2.00 3.00 4.00 4.00 22.81% GIS Dedicated Filled 2.00 2.00 2.00 2.00 1.00 1.00 1.00 1.00 2.00 2.00 Unfilled - - - - 1.00 1.00 1.00 1.00 - - 16.67% Fair & Expo Filled 13.50 13.50 13.50 13.50 13.50 13.50 13.50 13.50 12.50 12.50 Unfilled 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 5.00 5.00 23.81% Natural Resource Filled 2.00 2.00 2.00 MO 3.00 3.00 3.00 3.00 3.00 3.00 Unfilled 1.00 1.00 1.00 1.00 - - - - - - 16.67% ISF - Facilities Filled 25.75 25.75 25.75 26.75 26.75 26.75 26.75 26.75 26.75 25.75 Unfilled 2.00 2.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 6.01% ISF -Admin Filled 9.75 9.75 9.75 9.75 8.75 8.75 8.75 9.25 9.25 8.75 Unfilled - - - - 0.50 0.50 0.50 - - 0.50 1.75% ISF - BOCC Filled 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 Unfilled - - - - - - - - - - 0.00% ISF - Finance Filled 13.00 13.00 12.00 12.00 14.00 14.00 14.00 14.00 14.00 13.00 Unfilled 1.00 1.00 2.00 2.00 - - - - - 1.00 5.95% ISF - Legal Filled 7.00 7.00 7.00 7.00 7.00 7.00 7.00 7.00 7.00 7.00 Unfilled - - - - - - - - - - 0.00% ISF - HR Filled 9.00 10.00 9.00 8,00 8.00 8.00 8.00 8.00 7.00 8.00 Unfilled 2.00 1.00 2.00 3.00 3.00 3.00 3.00 3.00 4.00 3.00 22.27% ISF - IT Filled 18.00 18.00 18.00 18.00 19.00 18.00 17.00 17.00 18.00 19.00 Unfilled 2.00 2.00 2.00 2.00 1.00 2.00 3.00 3.00 2.00 1.00 10.00% ISF - Risk Filled 3.25 3.25 3.25 2.25 3.25 3.25 3.25 3.25 3.25 3.25 Unfilled - - - 1.00 - - - - - - 2.56% 911 Filled 57.53 57.00 57.00 58.00 58.00 60.00 57.00 56.00 54.00 56.00 Unfilled 3.48 4.00 4.00 3.00 3.00 1.00 4.00 5.00 7.00 5.00 6.72% 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 1,125.00 Unfilled 131.81 130.94 126.89 129.09 121.39 120.16 124.16 128.16 130.36 130.96 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 1,255.96 %Unfilled 10.52% 10.45% 10.12% 10.27% 9.67% 9,57% 9.88% 10.20% 10.38% 10.43% 10.27% � �u V E S CMG � 2 Budget to Actuals -Total Personnel and Overtime Report o FY25 YTD June 30, 2025 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 - Sheriff's 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 $ 20,955,691 $ 18,120,888 $ 18,565,535 $ 2,390,156 $ 69,1UU $ 28,"1UU $ 4"1,000 7,497,894 6,493,091 6,653,241 844,653 100,000 118,936 Q (18,9361 246,388 238,751 242,106 4,282 - 28 Q (28; 607,211 422,413 422,414 184,797 - - 641,713 615,758 631,687 10,026 - - - 50,136,178 46,438,576 45,414,636 4,721,542 2,869,000 2,361,539 507,461 58,905,375 55,211,791 56,434,408 2,470,967 107,726 173,714 Q (65,9881 8,005,434 7,544,222 7,721,986 283,448 13,000 20,144 Q (7,144; 9,662,228 9,159,402 9,402,014 260,214 200,000 120,692 79,308 6,387,456 5,449,567 5,584,620 802,836 10,000 12,350 Q (2,350 5,739,145 5,107,223 5,265,000 474,145 150,000 121,533 28,467 2,039,023 1,620,995 1,662,173 376,850 40,000 59,555 Q (19,5551 229,798 236,383 242,401 Q (12,603) - 2,505 Q (2,5051 159,210 146,714 151,094 8,116 5,000 2,787 2,213 528,619 505,897 518,473 10,146 10,237,093 9,309,496 9,545,685 691,408 485,000 249,175 235,826 18,663,752 16,352,368 18,543,148 120,604 50,600 32,236 18,365 $ 200,642,208 $ 182,973,534 $ 187,000,621 $ 13,641,587 $ 4,099,426 $ 3,303,292 $ 796,134 uT ES �- Q�� °G2{ Budget to Actuals - Countywide Summary UP All Departments FY25 YTD June 30, 2025 (unaudited) 100.0% Year Complete I Fiscal Year 2024 1 Fiscal Year 2025 RESOURCES Budget Actuals % Budget Actuals % Projection % 001 - General Fund 44,408,216 45,560,565 103% 47,226,179 48,387,799 102% 49,079,155 104% 030 - Juvenile 1,014,168 1,042,664 103% 926,504 987,855 107% 1,136,276 123% 160/170 - TRT 12,751,790 12,485,782 98% 12,400,800 12,638,380 102% 12,638,380 102% 200 - ARPA 14,458,597 4,060,299 28% 9,726,687 10,159,967 104% 10,559,967 109% 220 - Justice Court 525,540 529,969 101% ! 506,200 525,739 104% 526,260 104% 255 - Sheriffs Office 58,558,288 60,325,051 103% 64,030,262 65,179,067 102% 64,362,378 101% 274 - Health Services 60,343,687 61,045,659 101% 69,034,749 66,898,536 97% 66,398,796 96% 295 - CDD 10,460,840 8,523,648 81% 9,401,238 9,902,984 105% 9,919,650 106% 325 - Road 26,673,711 27,151,594 102% 27,585,291 27,564,636 100% 28,445,351 103% 355 -Adult P&P 5,535,606 5,818,189 105% 6,323,657 6,608,034 104% ': 6,649,754 105% 465 - Road CIP 2,179,426 2,951,833 135% ' 1,357,339 1,499,037 110% 1,499,037 110% 610 - Solid Waste 15,995,411 17,733,226 111% 19,769,001 20,032,809 101% 20,292,701 103% 615 - Fair & Expo 2,343,500 2,843,093 121% 3,206,000 2,909,761 91% 2,909,818 91% 616 - Annual County Fair 2,324,117 2,460,606 106% 2,350,667 2,642,217 112% 2,652,746 113% 617 - Fair & Expo Capital 64,800 225,047 347% 88,000 229,192 260% 229,212 260% 618 - RV Park 530,800 534,892 101% 489,000 549,772 112% 549,819 112% 619 - RV Park Reserve 34,300 45,518 133% 45,000 60,431 134% € 60,431 134% 670 - Risk Management 3,714,303 3,841,634 103% 3,398,791 3,560,447 105% 3,673,625 108% 675 - Health Benefits 30,654,045 31,873,028 104% 42,854,789 40,606,858 95% 41,896,902 98% 705 - 911 14,034,323 14,405,107 103% 14,733,900 14,634,801 99% 15,022,301 102% 999 - Other 81,793,214 71,303,509 87% 66,990,312 52,048,816 78% 72,036,284 108% TOTAL RESOURCES 388,398,682 374,760,913 96% 402,444,366 387,627,138 96% 410,538,844 102% JT ES c O& Budget to Actuals - Countywide Summary UP All Departments 100.0% FY25 YTD June 30, 2025 (unaudited) Year Complete Fiscal Year 11024 Fiscal Year 2025 REQUIREMENTS Budget Actuals % Budget Actuals % Projection % 001 -General Fund 25,420,807 23,850,628 94% 33,458,125 26,738,525 80% 's 28,538,465 85% 030 - Juvenile 8,481,279 7,884,757 93% ': 9,381,846 8,164,759 87% 8,409,821 90% 160/170 - TRT 6,902,223 6,827,243 99% 5,897,854 5,605,801 95% 5,860,905 99% 200 - ARPA 9,837,656 3,762,562 38% ' 987,540 815,108 83% 831,437 84% i 220 - Justice Court 828,370 816,713 99% 863,097 828,113 96% 844,042 98% 255 - Sheriff's Office 65,641,097 59,140,333 90% 66,610,275 59,704,932 90% 61,836,644 93% 274 - Health Services 72,307,648 67,056,125 93% 84,148,302 73,176,090 87% 76,272,728 91% 295 - CDD 10,269,561 8,898,411 87% 9,991,245 9,391,542 94% 9,581,943 96% 325 - Road 17,124,761 15,805,727 92% 19,655,197 17,549,078 89% 18,556,923 94% 355 - Adult P&P 7,576,032 7,028,249 93% 8,371,685 7,124,737 85% i 7,401,749 88% 465 - Road CIP 24,142,169 23,124,456 96% 16,323,504 8,231,737 50% 8,466,591 52% 610 - Solid Waste 14,404,534 13,823,996 96% 17,321,744 14,485,052 84% 15,568,826 90% 615 - Fair & Expo 3,734,327 3,867,176 104% 4,838,162 4,0217476 83% 4,063,695 84% 616 - Annual County Fair 2,582,856 2,438,099 94% 2,671,901 2,683,924 100% 2,689,942 101% 617 - Fair & Expo Capital 1,090,000 465,928 43% 1,260,000 287,354 23% 1,260,000 100% 618 - RV Park 617,131 517,201 84% 726,864 580,025 80% 688,682 95% 619 - RV Park Reserve 174,000 45,252 26% 170,000 - 0% 170,000 100% 670 - Risk Management 4,744,447 4,502,990 95% 5,631,442 4,294,339 76% 4,523,767 80% 675 - Health Benefits 35,687,213 34,121,294 96% 38,819,094 32,296,000 83% 35,569,212 92% 705 - 911 15,113,760 13,427,592 89% 17,254,619 14,043,286 81% 16,563,211 96% 999 - Other 93,331,824 64,265,927 69% 108,891,467 59,337,458 54% 1 99,112,815 91% TOTAL REQUIREMENTS 420,011,695 361,670,659 86% 453,273,963 349,359,337 77% 406,811,399 90% T ES �- V ZZ, � Budget to ActuaP - ou tywsde Summary,All Departments 100.0% FY25 Y T D June 30, 2025 (unaudited; Year Complete �—F(scai Ye:s, 21324 Fiscal Year 2025 TRANSFERS Budget A.ctuals % Budget Actuals % Projection % 001 - General Fund (20,963,314) (20,201,737) 96% ': (14,367,610) (13,532,469) 94% ': (13,491,239) 94% 030 - Juvenile 6,678,013 6,678,013 100% ': 8,068,153 8,068,153 100% s 8,068,153 100% 1601170 - TRT (8,575,254) (7,022,091) 82% (8,502,946) (8,431,946) 99% (8,441,285) 99% 200 - ARPA (5,022,145) (400,000) 8% (9,038,089) (9,038,089) 100% (9,038,089) 100% 220 - Justice Court 364,688 286,744 79% 380,521 380,521 100% ': 380,521 100% 255 - Sheriff's Office 3,377,587 3,380,929 100% 3,399,187 3,440,417 101% 3,399,187 100% 274 - Health Services 8,026,456 5,947,879 74% 10,671,364 6,469,556 61% 7,990,719 75% 295 - CDD 466,530 (195,589) 42% (123,668) (127,952) 103% (95,179) 77% E 325 - Road (12,700,000) (12,700,000) 100% (10,720,695) (10,720,695) 100% (10,720,695) 100% 355 - Adult P&P 510,950 525,950 103% ! 626,964 626,964 100% ' 626,964 100% 465 - Road CIP 12,500,000 12,500,000 100% 10,631,333 8,631,333 81% 1 9,086,662 85% 610 - Solid Waste (1,703,962) (2,613,962) 153% (4,564,141) (3,426,641) 75% (4,564,141) 100% 615 - Fair & Expo $75,681 1,008,090 115% 1,227,123 1,179,123 96% 1,219,247 99% 616 - Annual County Fair (34,503) (34,503) 100% (121,900) (121,900) 100% (121,900) 100% 617 - Fair & Expo Capital 824,187 662,984 80% 615,396 592,396 96% 609,591 99% 618 - RV Park 128,436 128,436 100% 57,858 57,858 100% 57,858 100% 619 - RV Park Reserve 51,564 51,564 100% ': 122,142 122,142 100% 122,142 100% 670 -Risk Management (503,459) (493,787) 98% (4,500) (4,500) 100% (4,500) 100% 705 - 911 999 -Other 15,698,545 12,491,080 80% 11,643,508 15,835,729 136% 14,915,984 128% TOTAL TRANSFERS - (0) - (0) (0) C-0 0, Budget to Actuals - Countywide Surnmary We" All Departments 100.0% FY25 YTD June 30, 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% 14,892,974 23,609,334 22,541,980 151% 030 - Juvenile 710,902 1,364,608 192% 977,419 2,255,858 2,159,216 221% 160/170 - TRT 1,801,675 3,163,809 176% 1,163,809 1,764,443 1,500,000 129% 200 - ARPA 298,942 999% 605,711 989,382 999% 220 - Justice Court 61,858 (0) 0% 23,624 78,147 62,739 266% 255 -Sheriff's Office 7,295,992 15,566,861 213% 16,386,036 24,481,413 21,491,783 131% 274 - Health Services 7,480,011 12,456,527 167% 8,014,338 12,648,530 10,573,314 132% 295 - CDD 1,975,730 752,366 38% 38,691 1,135,856 996,194 999% 325 - Road 2,370,201 5,997,546 253% 3,206,945 5,292,408 5,165,279 161% 355 - Adult P&P 1,470,524 2,326,824 158% 905,760 2,437,085 2,201,793 243% 465 - Road CIP 9,549,637 15,675,284 164% 11,340,452 17,573,917 17,794,392 157% 610 - Solid Waste 2,303,300 4,038,781 175% 1,921,897 6,159,897 4,199,175 218% 615 - Fair & Expo 32,617 531,770 999% 126,731 599,177 597,140 471% 616 - Annual County Fair 228,205 509,451 223% 66,317 345,844 350,355 528% 617 - Fair & Expo Capital 2,391,825 3,179,332 133% 2,622,728 3,713,566 2,758,135 105% 618 - RV Park 135,220 312,766 231% 132,760 340,371 231,761 175% 619 - RV Park Reserve 1,284,317 1,521,389 118% 1,518,531 1,703,962 1,533,962 101% 670 - Risk Management 6,466,397 8,168,164 126% 5,931,013 7,429,772 7,313,522 123% 675 - Health Benefits 1,074,575 3,859,732 359% 7,895,427 12,170,590 10,187,422 129% 705-911 12,122,906 14,371,465 119% 11,850,746 14,962,980 12,830,555 108% 999- Other 104,968,103 128,248,177 122% 97,994,846 136,673,298 108,283,357 110% TOTAL FUND BALANCE 175,574,090 237,836,324 135% 187,011,044 275,982,159 233,761,457 125% vTES C Budget to ,Actuals Report C,� �G General Fund o Fund 001 100.0% FY25 YTC June 30, 2025 (unaudited) Year Complete IFiscal Year 20^^<s. Fiscai Ye-;r 202.5 1 RESOURCES Budget Actuals % 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 39,978,464 101 % 39,978,464 101 % 374,464 A Property Taxes - Prior 318,000 422,862 133 % 328,000 459,989 140 % 460,056 140 % 132,056: Other General Revenues 3,480,844 3,846,799 111 % 4,059,656 4,345,436 107% 4,499,120 111 % ': 439,464 Assessor 775,350 815,379 105% 849,000 632,734 75% 855,184 101% 6,184: Clerk 1,259,595 1,269,890 101% 1,426,160 1,369,242 96% 1,538,922 108% 112,762 District Attorney 552,048 470,285 85% 427,077 593,675 139% ! 593,676 139 % ! 166,599 Tax Office 136,000 147,228 108% 146,200 116,953 80 % 146,200 100 Veterans 261,179 194,448 74% 305,086 171,594 56% 284,978 93% (20,108)! B Property Management 215,000 215,000 100% `: 70,000 75,275 108% 75,275 108% 5,275! Non -Departmental 7,630 636,279 636,279 636,279 C TOTALRESOURCES 44,408,216 45,560,565 103% 47,226,179 48,387,799 102% ~ 49,079,155 104% ! 1,852,976:: REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance PVAB 97,522 79,788 82% 96,193 89,183 93% 95,335 99% 858 F Assessor 6,189,597 5,587,737 90% `: 6,709,361 5,710,114 85% `: 6,027,121 90% 682,240 D Clerk 2,351,515 2,087,269 89% 2,719,443 2,372,747 87% ': 2,573,921 95% 145,522 E District Attorney 11,636,672 11,237,086 97% 13,369,290 12,160,918 91% 12,734,423 95% 634,867;G MedicalExaminer461,224 391,213 85% `. 466,854 348,975 75% 466,854 100% Tax Office 940,770 871,901 93% 1,065,042 1,005,774 94% 1,056,567 99% ; 8,475;H Veterans 934,283 872,565 93% 1,068,340 958,077 90% 1,009,816 95% ' 58,524:1 PropertyManagement 539,558 510,327 95% 596,494 563,034 94% 591,415 99% 5,079J Non -Departmental 2,269,666 2,212,743 97% ': 7,367,108 3,529,703 48% 3,983,013 54% 3,384,095i TOTAL REQUIREMENTS 25,420,807 23,850,628 94% 33,458,125 26,738,525 80 % 28,538,465 85% 4,919,660: TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In 103,790 103,790 100% 5,519,522 5,469,713 99% 5,510,943 100% ': (8,579)1 K Transfers Out (21,067,104) (20,305,527) 96% (19,887,132) (19,002,182) 96% (19,002,182) 96% 884,950 L TOTAL TRANSFERS (20,963,314) (20,201,737) 96% (14,367,610) (13,532,469) 94% i ? (13,491,239) 94% ! 876,371 FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 13,826,000 13,984,330 101 % 15,492,530 15,492,530 100% 15,492,530 100% (0) Resources over Requirements 18,987,409 21,709,937 13,768,054 21,649,273 20,540,690 6,772,636': Net Transfers -In (Out) (20,963,314) (20,201,737) (14,367,610) (13,532,469) (13,491,239) 876,371 TOTAL FUND BALANCE $7,649,006;M $ 22,541,980 151 % $ 11,850,095 $ 15,492,530 131 % $ 14,892,974 $ 23,609,334 159 % ' 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 retaining these funds in the General Fund as emergency reserves per County'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. 1TES C0 Budget to Actuals Report 2< .Juvenile - Fund 030 ,CQFY25 YTD June 30, 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 TOTAL RESOURCES REQUIREMENTS 100.0% 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% 106,829 94,748 89% 112,772 73,009 65% 112,772 100% 90,228 93,840 104% i 97,500 97,594 100% i 97,594 100% 94' A 75,000 105,120 140% 65,000 100,080 154% E 100,080 154% 35,080E B 52,000 53,359 103% 52,000 53,359 103% E 53,359 103% ! 1,359E C 37,500 54,078 144% 49,000 87,043 178% E E 87,043 178% E 38,043 40,000 53,599 134% E 40,000 51,383 128% ' E 51,383 128% E 11,383: D 15,000 11,384 76% ': 12,000 16,284 136% i ': 16,284 136% 4,284 E 10,000 12,812 128% ' 10,000 5,790 58% ': 5,790 58% (4,210): F 16,500 19,289 117% 6,811 134,550 999% ' 134,550 999% 127,739; G 5,000 3,675 74% 4,000 0% 0% (4,000)E H 89,500 89,500 100% 1,014,168 1,042,664 103% 926,504 987,855 107% i 1,136,276 123% 1 209,772 Budget Actuals % Budget Actuals % Projection °% $ Variance Personnel Services 6,852,966 6,402,707 93% 7,497,894 6,493,091 87% 6,653,241 89% 844,653E 1 Materials and Services 1,599,048 1,452,785 91% 1,863,952 1,651,849 89% 1,736,580 93% 127,372 J Capital Outlay 29,265 29,265 100% 20,000 19,819 99% i 20,000 100% TOTAL REQUIREMENTS 8,481,279 7,884,757 93% i 9,381,846 8,164,759 87% ' 8,409,821 90% 972,025 TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In- General Funds 6,798,630 6,798,630 100% ; 8,143,712 8,143,712 100% 8,143,712 100% Transfers Out (45,000) (45,000) 100% Transfers Out-Veh Reserve (75,617) (75,617) 100% (75,559) (75,559) 100% (75,559) 100% TOTAL TRANSFERS 6,678,013 6,678,013 100% 8,068,153 8,068,153 100% i 8,068,153 100% FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 1,500,000 1,528,688 102% ': 1,364,608 1,364,608 100% 1 1,364,608 100% 0' Resources over Requirements (7,467,111) (6,842,093) (8,455,342) (7,176,903) (7,273,545) 1,181,797i Net Transfers - In (Out) 6,678,013 6,678,013 8,068,153 8,068,153 8,068,153 TOTAL FUND BALANCE $ 710,902 $ 1,364,608 192% $ 977,419 $ 2,255,858 231% $ 2,159,216 221% $1,181,797E A Rounding for budget entry. Minimal difference. B Central Oregon Health Council grant award. C Collection rate increased for DOC crime fees. D Increase in automatic expungements. E Fee collection higher than anticipated for OJD fees. F No longer part of school lunch program. Adminstrative burden outweighted revenue received. G Central Oregon Health Council grant award. H No longer offering Adult Work Crew so unable to take on contracted work crew projects. I Projected Personnel savings based on FY24/FY25 average vacancy rate of 8.8% J Materials and services projections based on current spending trends. `�vTES C0G Budget to Actuals Report TRT - Fund 160/170 FY25 YTD June 30, 2025 (unaudited) RESOURCES Room Taxes Interest on Investments Miscellaneous TOTALRESOURCES REQUIREMENTS VCO Grants & Contributions Administrative Interfund Charges Software TOTAL REQUIREMENTS 100.0% Year Complete Fiscal Year 2024 Fiscal Year 2025 Budget Actuals % Budget Actuals % Projection % $ Variance 12,630,000 12,372,463 98% i 12,332,800 12,538,517 102% i 12,538,518 102% i 205,718i A 121,790 112,678 93% 68,000 99,249 146% [ 99,249 146% 31,249 641 - 614 614 614: 12,751,790 12,485,782 98% 12,400,800 12,638,380 102% : 12,638,380 102% : 237,580:: Budget Actuals % Budget Actuals 3,378,641 3,307,981 98% i 3,376,105 3,127,329 3,000,000 3,000,000 100% i 2,000,000 2,000,000 Projection % $ Variance 93% 3,356,026 99% i 20,079 B 100% 2,000,000 100% C 262,395 260,555 99% i 287,388 251,861 88% [ 278,268 97% 9,120 213,587 213,587 100% i 186,611 186,611 100% i `: 186,611 100% 47,600 45,120 95% i 47,750 40,000 84% 40,000 84% 7,750: 6,902,223 6,827,243 99% i 5,897,854 5,605,801 95% i 5,860,905 99% 36,949 TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfer Out - RV Park (20,000) (20,000) 100% (20,000) (20,000) 100% `: ': (20,000) 100% Transfer Out - Annual Fair (75,000) (75,000) 100% (75,000) (75,000) 100% (75,000) 100% Transfer Out - CDD - (100,000) (100,000) 100% (100,000) 100% Transfer Out - Health (368,417) (368,417) 100% : (276,572) (276,572) 100% (276,572) 100% Transfer Out -Justice Court (364,688) (286,744) 79% 1 (380,521) (380,521) 100% (380,521) 100% Transfer Out - F&E Reserve (462,119) (453,481) 98% (465,396) (442,396) 95% (459,591) 99% 5,805 D Transfer Out - General County (723,720) (723,720) 100% (921,670) (921,670) 100% (873,690) 95% 47,980: Reserve Transfer Out - F&E (1,009,023) (988,867) 98% (1,011,000) (963,000) 95% ': (1,003,124) 99% ': 7,876: Transfer Out - Courthouse Debt (1,900,500) (454,075) 24% (1,501,000) (1,501,000) 100% : (1,501,000) 100% Service Transfer Out - Sheriff (3,651,787) (3,651,787) 100% (3,751,787) (3,751,787) 100% (3,751,787) 100% TOTAL TRANSFERS (8,575,254) (7,022,091) 82% (8,502,946) (8,431,946) 99% i (8,441,285) 99% i 61,661. FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 4,527,362 4,527,362 100% 3,163,809 3,163,809 100% - 3,163,809 100% 0 Resources over Requirements 5,849,567 5,658,538 6,502,946 7,032,579 6,777,475 274,529; Net Transfers - In (Out) (8,575,254) (7,022,091) (8,502,946) (8,431,946) (8,441,285) 61,661: TOTAL FUND BALANCE $ 1,801,675 $ 3,163,809 176% $ 1,163,809 $ 1,764,443 152% : : $ 1,500,000 129% i $336,191E A Room tax revenue is up 1.3% from FY24, up 3.6% compared to FY25 original budget. g Payments to VCO 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. F Remaining funds will be reserved in the TRT fund to cover one year's worth of debt service of $1.5 million. `�VTES C0G Budget to Actuals Deport 2< ARPA - Fund 200 FY25 YTD June 30, 2025 (unaudited) 100.0% Year Complete Fiscal Year 2024 Fiscal Year 2025 RESOURCES Budget Actuals % Budget Actuals % Projection $ Variance State & Local Coronavirus Fiscal 1 9,516,992 3,762,562 40% '• 4,921,150 5,354,430 109% 5,754,430 117% 833,280' Recovery Funds Local Assistance & Tribal 4,622,145 - 0% 4,622,145 4,622,145 100% 4,622,145 100% Consistency Interest on Investments 319,460 297,738 93% ' 183,392 183,392 100% 183,392 100% (0)'. TOTAL RESOURCES 14,458,597 4,060,299 28% 9,726,687 10,159,967 104% 10,559,967 109% 833,280 REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Services to Disproportionately 6,538,263 2,172,887 33% 727,947 711,619 98% '• 727,947 100% 0 Impacted Communities E E Public Health 560,926 400,898 71% ? 212,733 212,732 100% E E 212,733 100% E (0)? Negative Economic Impacts 252,363 150,000 59% - Infrastructure 766,410 896,225 117% (156,103) (156,103) 156,103i Administrative 1,719,694 142,552 8% '• 46,860 46,860 100% 46,860 100% 0 TOTAL REQUIREMENTS 9,837,656 3,762,562 38% 987,540 815,108 83% 831,437 84% 156,103: TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers Out - Capital Reserve (5,022,145) (400,000) 8% - - Fund Transfers Out - General Fund - (4,281,782) (4,281,782) 100% (4,281,782) 100% (0):, B Transfers Out -Campus (4,756,307) (4,756,307) 100% (4,756,307) 100% A Improvement TOTAL TRANSFERS (5,022,145) (400,000) 8% i (9,038,089) (9,038,089) 100% (9,038,089) 100% (0) FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 401,204 401,204 100% 298,942 298,942 100% ; 298,942 100% (0)p Resources over Requirements 4,620,941 297,738 8,739,147 9,344,858 9,728,530 989,383 Net Transfers - In (Out) (5,022,145) (400,000) (9,038,089) (9,038,089) (9,038,089) (0) TOTAL FUND BALANCE $ 298,942 999% $ 605,711 999% $ 989,382 999% $989,382; 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. �V(ES co Budget to Actuals Report Justice Court - Fund 220 FY25 YTD June 30, 2025 (unaudited) 100.0% Year Complete Fiscal Year 2024 Fiscal Year 2025 RESOURCES Budget Actuals / Budget Actuals / Projection % $Variance Court Fines &Fees 525,000 528,051 101% 504,200 523,360 104% 523,360 104% 19,160 Interest on Investments 540 1,917 355% 2,000 2,380 119% 2,900 145% 900 TOTAL RESOURCES 525,540 529,969 101% 506,200 525,739 104% 526,260 104% 20,060 REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 652,767 644,229 99% 641,713 615,758 96% 631,687 98% 10,026E Materials and Services 175,603 172,484 98% 221,384 212,355 96% 212,355 96% ': 9,029E A TOTAL REQUIREMENTS 828,370 816,713 99% i 863,097 828,113 96% E 844,042 98% 19,055E TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In - TRT 364,688 286,744 79% 380,521 380,521 100% 380,521 100% TOTAL TRANSFERS 364,688 286,744 79% 380,521 380,521 100% 380,521 100% Resources over Requirements (302,830) (286,744) (356,897) (302,374) (317,782) 39,115 Net Transfers - In (Out) 364,688 286,744 380,521 380,521 380,521 TOTAL $39,115 $ 62,739 266%t $ 61,858 (so) 0% I $ 23,624 $ 78,147 331% A One time yearly software maintenance fee paid in July for entire fiscal year. IES COL Budget t® Actuals Report { Sheriff's Office - Fund 255 FY25 YTD June 30, 2025 (unaudited) 100.0% Year Complete Fiscal Year 2024 � Ric seal Year 2025 RESOURCES Budget Actuals Budget Actuals ,, Projection % $ Variance LED #1 Property Tax Current 38,006,062 38,088,346 100% 40,066,974 39,848,942 99% 39,848,942 99% (218,032)' A LED #2 Property Tax Current 15,189,654 15,221,876 100% 15,958,353 15,927,104 100% 15,927,104 100% (31,249) B Sheriffs Office Revenues 4,583,572 5,873,866 128% 7,034,935 7,776,389 111% 6,954,857 99% (80,078) C LED #1 Interest 264,000 515,925 195% 400,000 745,621 186% ? 745,622 186% 345,622 LED #1 Property Tax Prior 330,000 333,126 101% 300,000 413,618 138% 418,460 139% 118,460E LED #2 Interest 65,000 149,987 231% 150,000 296,571 198% 296,571 198% ' 146,571 LED #2 Property Tax Prior 120,000 141,925 118% 120,000 169,749 141% ; [ 169,749 141% 49,749 LED #1 Foreclosed Properties 767 767 767E LED #2 Foreclosed Properties 306 306 306 TOTAL RESOURCES 58,558,288 60,325,051 103% E 64,030,262 65,179,067 102% i E 64,362,378 101% E 332,116E REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Digital Forensics 1,221,145 1,286,784 105% 1,419,216 1,405,719 99% 1,459,216 103% ? (40,000); Rickard Ranch 334,232 309,436 93% 610,205 393,961 65% 425,205 70% 185,000 D Concealed Handgun Licenses 624,277 447,501 72% 592,803 496,696 84% 517,803 87% 75,000' D Sheriff's Services 5,771,949 5,296,307 92% 5,230,244 5,385,725 103% ': E 5,530,244 106% E (300,000) Civil/Special Units 1,019,021 1,066,063 105% 1,281,834 1,144,573 89% 1,181,834 92% 100,000 D Automotive/Communications 4,574,918 4,050,982 89% 4,152,483 3,626,955 87% 3,812,483 92% 340,000' D Detective 4,773,538 4,175,876 87% 4,710,801 3,897,496 83% ? 4,040,801 86% ': 670,000E D Patrol 16,270,641 14,471,496 89% 15,307,105 14,413,829 94% 14,657,105 96% 650,000 D Records 855,590 705,173 82% 875,606 785,207 90% 815,606 93% 60,000E D Adult Jail 23,784,474 20,951,689 88% 25,112,557 22,439,932 89% 23,293,051 93% 11,819,5061 D Court Security 600,590 570,292 95% 649,844 534,202 82% ': 564,844 87% 85,000; D Emergency Services 808,931 668,053 83% 888,223 685,910 77% ': 808,223 91% E 80,000! D Special Services 2,779,458 2,926,535 105% 3,055,000 2,626,019 86 % 2,705,000 89% 350,000 D Training 1,537,498 1,205,912 78% 1,765,299 1,099,143 62% 1,190,299 67% 575,000E D Other Law Enforcement 634,835 908,232 143% 959,055 668,689 70% 734,055 77% 225,000 D Non - Departmental 50,000 100,000 200% E 100,875 999% 100,875 999% (100,875) TOTAL REQUIREMENTS 65,641,097 59,140,333 90% 66,610,275 59,704,932 90% 61,836,644 93% 4,773,631 TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfer In - TRT 3,651,787 3,651,787 100% ':, 3,751,787 3,751,787 100% 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% TOTALTRANSFERS 3,377,587 3,380,929 100% 3,399,187 3,440,417 101% E 3,399,187 100% FUND BALANCE Budget Actuals % Budget Actuals % Projection g g j $Variance Beginning Fund Balance 11,001,214 11,001,214 100% ': 15,566,862 15,566,861 100% i 15,566,861 100% (1) Resources over Requirements (7,082,809) 1,184,718 (2,580,013) 5,474,134 2,525,734 5,105,747E Net Transfers - In (Out) 3,377,587 3,380,929 3,399,187 3,440,417 3,399,187 TOTAL FUND BALANCE $ 7,295,992 $ 15,566,861 213% $ 16,386,036 $ 24,481,413 149% $ 21,491,783 131% $5,105,747 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. `,�VTES CMG Budget to Actuals Report Health Services - Fund 274 100.0% FY25 YTD June 30, 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 23,757,820 20,712,977 87% 28,477,273 25,682,946 90% 22,798,781 80% (5,678,492) 16,494,114 17,439,562 106% 17,529,405 17,116,677 98% 17,257,966 98% `: (271,439) 5,793,079 5,029,687 87% 7,330,050 8,759,633 120% i 9,599,814 131% 2,269,764 4,947,581 5,809,490 117% 4,788,744 5,659,649 118% 5,890,467 123% i 1,101,723 1,567,894 2,035,060 130% 2,763,131 1,741,296 63% E 2,778,422 101% E 15,291E 1,478,906 1,483,715 100% ` 1,637,892 1,716,989 105% 1,732,290 106% E 94,398E 1,034,491 1,149,710 111% 1,587,117 1,075,192 68% 1,092,031 69% E (495,086)': 1,061,371 2,326,567 219% 1,293,235 932,718 72% 794,248 61% (498,987)E 1,440,560 1,321,402 92% E 987,369 316,570 32% 377,455 38% (609,914)[ 1,087,790 890,377 82% 761,626 781,978 103% 819,615 108% 57,989 431,000 1,201,524 279% 627,276 1,364,512 218% 1,392,182 222% 764,906E 315,000 336,256 107% 318,000 339,729 107% 339,729 107% 21,729E 262,007 737,122 281% E 317,000 717,053 226% E 717,100 226% 400,100E 209,500 300,513 143% 195,057 406,703 209% 432,982 222% 237,925i 177,574 188,547 106% 177,574 130,750 74% [ 177,574 100% 127,000 0% 169,000 127,000 75% 169,000 100% 158,000 83,152 53% 75,000 29,140 39% ! 29,140 39% (45,860) 60,343,687 61,045,659 101% ': 69,034,749 66,898,536 97% 66,398,796 96% E (2,635,953) REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Administration Allocation 4,984 (0) 0% (0) Personnel Services 52,118,863 51,416,037 99% [ 58,905,375 55,211,791 94% 56,434,408 96% i 2,470,967E Materials and Services 19,836,301 15,061,997 76% 23,310,927 17,293,928 74% 19,094,838 82% ': 4,216,089E Capital Outlay 347,500 578,091 166% 1,932,000 670,371 35% 743,482 38% ': 1,188,518E TOTAL REQUIREMENTS 72,307,648 67,056,125 93% 84,148,302 73,176,090 87% 76,272,728 91% ! 7,875,574E TRANSFERS Budget Actuals % Budget Actuals % Projection $ Variance Transfers In -General Fund 6,780,140 6,050,314 89% E 7,218,715 6,914,116 96% ': 6,914,116 96% '. (304,599) Transfers In- OHP Mental Health 2,210,573 407,071 18% 4,266,163 0% E 1,521,163 36% (2,745,000) Transfers In -Acute Care Service 626,000 621,684 99% 621,684 99% (4,316) Transfers In -TRT 368,417 368,417 100% 276,572 276,572 100% [ 276,572 100% Transfers In - Video Lottery 250,000 250,000 100% 250,000 100% E Transfers In- Sheriff's Office 30,000 30,000 100% [ 30,000 100% Transfers Out (1,332,674) (877,923) 66% (1,996,086) (1,622,815) 81% (1,622,816) 81% 373,270E TOTAL TRANSFERS 8,026,456 5,947,879 74% 10,671,364 6,469,556 61% 1 7,990,719 75% E (2,680,645)1 FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 11,417,516 12,519,113 110% 12,456,527 12,456,527 100% . 12,456,527 100% i 0 Resources over Requirements (11,963,961) (6,010,466) (15,113,553) (6,277,553) (9,873,932) 5,239,621 : Net Transfers - In (Out) 8,026,456 5,947,879 10,671,364 6,469,556 7,990,719 (2,680,645)E TOTAL FUND BALANCE $ 7,480,011 $ 12,456,527 167% $ 8,014,338 $ 12,648,530 158% $ 10,573,314 132% ' $2,558,976E �YuTES C0G Budget to Actuals Report Z< Health Services - Admin -Fund 274 100.0% FY25 YTD June 30, 2025 (unaudited) Year Complete Fiscal Year 2024 Fiscal Year 2025 RESOURCES Budget Actuals /° Budget Actuals /° j ° ° Projection % $Variance Other 9,000 167,850 999% 511,588 483,558 95% 247,920 48% (263,668); A OHP Capitation 435,349 435,349 100% 474,674 461,653 97% 461,135 97% (13,539) Interest on Investments 262,007 737,122 281% 1 317,000 717,053 226% ': 717,100 226% 400,100 State Grant 160,000 148,958 93% 132,289 339,487 257% 131,689 100% (600)i A TOTAL RESOURCES 866,356 1,489,279 172% 1,435,551 2,001,751 139% 1,557,844 109% 122,293 REQUIREMENTS Budget Actuals % Budget Actuals % Projection $ Variance Personnel Services 6,769,513 6,539,032 97% [ 7,890,669 7,437,735 94% 7,657,180 97% 233,489:: Materials and Services 7,671,421 7,578,213 99% 8,988,940 8,608,247 96% s 8,890,252 99% 98,688 Capital Outlay 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 4,737,991 293% 1,309,391 81% ! 307,036 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) (377,446) 100% (377,446) 100% TOTAL TRANSFERS (218,924) (233,924) 107% (377,446) (377,446) 100% (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) (2,736,240) 248,453 429,329 Net Transfers - In (Out) (218,924) (233,924) (377,446) (377,446) (377,446) TOTAL FUND BALANCE $ 2,461,670 $ 3,470,762 141% $ 2,912,441 $ 357,076 12% $ 3,341,769 115% $429,329 A Projection includes adjustment for anticipated unearned revenue. Amounts will be finalized at fiscal year-end. O1Es(- Budget to Actuals Report Health Services - Behavioral Health Fund 2174 FY25 YTD June 30, 2025 (unaudited) RESOURCES State Grant OHP Capitation State Miscellaneous OHP Fee for Service Local Grants Federal Grants Medicaid Patient Fees State - Medicare Liquor Revenue Interfund Contract -Gen Fund Other TOTAL RESOURCES 1 00.0% Year Complete r--Fiscal Year 2624 Fiscai Year 2025 Budget Actuals % Eudget Actuals % Projection % $ Variance 17,967,689 14,679,278 82% 1 21,305,001 19,150,669 90% 15,164,429 71% (6,140,572) A 16,058,765 16,886,706 105 % 16,694,731 16,297,985 98 % 16,439,792 98 % (254,939): B 4,924,368 4,427,643 90 % 6,861,414 8,227,246 120 % 8,804,373 128 % 1,942,959: C 4,927,331 5,777,316 117% 4,764,259 5,627,858 118% i 5,855,948 123% 1,091,689': 1,348,943 1,395,962 103% i 2,427,949 1,299,826 54% i 2,229,627 92% i (198,322) D 1,285,560 1,186,400 92% i 824,623 197,998 24% 197,998 24% ? (626,625) E 431,000 1,201,524 279% 627,276 1,364,512 218% 1,392,182 222% 764,906i F 448,500 679,928 152% 575,975 666,013 116% i 695,298 121 % 119,323i 209,500 300,513 143 % 195,057 406,703 209 % 432,982 222% 237,925 G 177,574 188,547 106% 177,574 130,750 74% 177,574 100% 127,000 0% 127,000 127,000 100% : '. 127,000 100% 631,245 688,382 109% 6,241 36,859 591 % : : 39,965 640 % 33,724:: 48,537,475 47,412,198 98% + 54,587,100 53,533,418 98% 51,557,168 94% (3,029,932) REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Administration Allocation 9,546,200 9,546,201 100% 11,474,916 8,499,997 74 % 11,474,916 100% Personnel Services 33,370,785 32,911,255 99% ! 37,998,825 35,566,489 94% 36,200,191 95% 1,798,634H Materials and Services 9,740,566 5,397,546 55% 11,393,406 6,839,193 60% 7,529,291 66% 3,864,115: 1 Capital Outlay 160,250 234,772 147% 1,932,000 661,720 34% 718,341 37% 1,213,659 J TOTAL REQUIREMENTS 52,817,801 48,089,773 91% 62,799,147 51,567,398 82% 55,922,739 89% i 6,876,408 TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In-OHP Mental Health 1,809,358 5,856 0% 3,962,859 0% 1,217,859 31 % : (2,745,000) Transfers In -General Fund 2,231,439 1,501,613 67% 2,088,273 1,783,674 85% 1,783,674 85% (304,599)! K Transfers in -Acute Care Service 626,000 621,684 99% E 621,684 99% E (4,316) 'i ransfers 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: TOTAL TRANSFERS 3,559,797 944,720 27% 6,262,132 2,355,049 38% 3,572,908 57% (2,689,224):: 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) 1,966,019 (4,365,571) 3,846,476 Net Transfers • In (Out) 3,559,797 944,720 6,262,132 2,355,049 3,572,908 (2,689,224) TOTAL FUND BALANCE $ 3,269,060 $ 4,946,976 151 % $ 2,997,062 $ 9,268,044 309 % i $ 4,154,313 139 % $1,157,252 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 F Includes revenue for retroactive rate increase for Open Card members. G Medicare tracking higher than budgeted. H 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. 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. IES Budget to Actuals Report 2< Health Services - Public; Health - Fund 274 FY25 YfD June 30, 2025 (unaudited) RESOURCES State Grant Environmental Health Fees State - Medicaid/Medicare Other State Miscellaneous OHP Capitation Local Grants Vital Records Patient Fees Federal Grants State Shared- Family Planning Interfund Contract- Gen Fund OHP Fee for Service TOTAL RESOURCES 100.0% Year Complete Fiscal Year 2024 Fiscal Year 2025 Budget Actuals % Budget Actuals % Projection % $ Variance 5,630,131 5,884,742 105% 7,039,983 6,192,790 88% E 7,502,663 107% E 462,680E A 1,478,906 1,483,715 100% 1,637,892 1,716,989 105% 1,732,290 106% 94,398 B 1,034,491 1,149,710 111% 1,587,117 1,075,192 68% s 1,092,031 69% (495,086) C 421,126 1,470,335 349% 775,406 412,302 53% `: 506,363 65% E (269,043) D 868,711 602,044 69 % 468,636 532,386 114% 795,441 170% 326,805i E 117,506 360,000 357,039 99% E 357,039 99% (2,961)'; 218,951 639,098 292% 335,182 441,470 132% 548,795 164% E 213,613 F 315,000 336,256 107% 318,000 339,729 107% ' 339,729 107% E 21,729E 639,290 210,450 33% 185,651 115,965 62% 124,317 67% (61,334) 155,000 135,003 87% 162,746 118,572 73% E 179,457 110% 16,711 i 158,000 83,152 53% 75,000 29,140 39% 29,140 39% (45,860)1 G 42,000 0% ': 42,000 100% E 20,250 32,173 159% 24,485 31,792 130% 34,519 141% 10,034 10,939,856 12,144,182 111% 13,012,098 11,363,368 87% 13,283,784 102% 271,686E REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Administration Allocation 3,092,162 3,087,195 100% 3,788,266 2,816,644 74% 's 3,788,266 100% Personnel Services 11,978,565 11,965,751 100% 13,015,881 12,207,567 94% 12,577,037 97% ': 438,844 Materials and Services 2,424,314 2,086,239 86% 2,928,582 1,846,489 63% 2,675,295 91% 253,287 Capital Outlay 143,500 255,731 178% TOTAL REQUIREMENTS 17,638,541 17,394,916 99% 19,732,729 16,870,700 85% E 19,040,598 96% E 692,131: TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In- General Fund 4,548,701 4,548,701 100% E 5,130,442 5,130,442 100% ': 5,130,442 100% E Transfers In-OHP Mental Health 319,965 319,965 100% 303,304 0% 303,304 100% Transfers In - TRT 368,417 368,417 100% 276,572 276,572 100% ': E 276,572 100% Transfers In - Video Lottery 250,000 250,000 100% [ 250,000 100% i Transfers Out (551,500) 0% ? (1,173,640) (1,165,061) 99% (1,165,061) 99% E 8,579E TOTAL TRANSFERS 4,685,583 5,237,083 112% 4,786,678 4,491,953 94% 4,795,257 100% 8,579E 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) (5,507,333) (5,756,814) 963,817:: Net Transfers - In (Out) 4,685,583 5,237,083 4,786,678 4,491,953 4,795,257 8,579: TOTAL FUND BALANCE $ 1,749,281 $ 4,038,789 231% $ 2,104,836 $ 3,023,410 144% [ $ 3,077,232 146% E $972,396i A Awarded OHA Strategic Prevention Framework funding and additional Tobacco Prevention funding. Projections include adjustments to certain COVID-related CDC funding expenditure deadline changes. 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 Opioid Settlement Funds transferring from Health Services to Fund 001. �TES BuSdget to Actuals Report 2� Community Development - Fund 295 100.0% tz' FY25 YTD June 30, 2025 (unaudited) Year Complete Fiscal Year 2024 Fiscai Year 2625 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Admin - Operations 157,300 148,681 95% 144,238 139,218 97% ! 139,220 97% (5,018) Code Compliance 1,124,181 840,865 75% 1,003,933 1,148,109 114% `: 1,148,109 114% 144,176 A Building Safety 3,991,388 3,372,838 85% 3,414,568 3,293,374 96% 3,293,374 96% i (121,194): B Electrical 902,175 796,598 88% 918,502 882,298 96% 882,298 96% (36,204) B Onsite Wastewater 923,880 909,862 98% 1,028,065 972,267 95% 972,267 95% (55,798) B Current Planning 2,304,562 1,708,739 74% 1,916,960 2,290,585 119% 2,290,585 119% 373,625: A Long Range Planning 1,057,354 746,065 71% 974,972 1,177,134 121% 1,193,797 122% 218,825: A TOTAL RESOURCES 10,460,840 8,523,648 81% E 9,401,238 9,902,984 105% 9,919,650 106% 518,412': REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Admin- Operations 3,241,288 2,955,422 91% 3,552,093 3,409,828 96% 3,441,792 97% 110,301 C Code Compliance 743,931 655,434 88% 801,574 738,834 92% 752,073 94% 49,501: C Building Safety 2,088,542 1,863,677 89% 's 2,133,076 1,931,488 91% 1,987,920 93% 145,156 C Electrical 583,718 560,356 96% 612,818 607,831 99% 1 628,732 103% (15,914)': Onsite Wastewater 865,670 732,454 85% 724,202 685,271 95% 706,863 98% 17,339 C Current Planning 1,857,735 1,416,212 76% 1,410,470 1,255,367 89% 1,282,336 91% 128,134 C Long Range Planning 888,677 714,855 80% 757,012 762,923 101% 782,227 103% (25,215); C TOTAL REQUIREMENTS 10,269,561 8,898,411 87% 9,991,245 9,391,542 94% 9,581,943 96% ( 409,302 TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In -CDD Building 622,630 550,874 88% 581,472 93% (41,158)! D Reserve Transfers In - CDD Electrical 86,721 50,027 58% 222,200 220,025 99% 222,200 100% D Reserve Transfers In - CDD Operating Fund '; 510,105 47,445 9% 131,502 0% '• 0% (131,502) Transfers in - General Fund 100,000 48,181 48% 100,000 19,649 20% 19,649 20% (80,351) Transfers In - TRT 100,000 100,000 100% i 100,000 100% Transfers Out (107,544) (107,544) 100% Transfers Out - CDD Reserve (122,752) (233,698) 190% (1,300,000) (1,018,500) 78% (1,018,500) 78% 281,500 E TOTAL TRANSFERS 466,530 (195,589) -42% (123,668) (127,952) 103% (95,179) 77% 28,489: FUND BALANCE Beginning Fund Balance Resources over Requirements Net Transfers - In (Out) TOTAL FUND BALANCE Budget Actuals % Budget 1,317,921 1,322,717 100% 191,279 (374,763) 466,530 (195,589) $ 1,975,730 $ 752,366 38% 752,366 (590,007) (123,668) Actuals °% 752,366 100% 511,443 (127,952) $ 38,691 $ 1,135,856 999% Projection % $ Variance 753,666 100% 1,300 337,707 927,714i (95,179) 28,489'; $ 996,194 999% i $957,503 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. IZ C, Budget to Actuals Report Road - Fund 325 FY25 YTD June 30, 2025 (unaudited} 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 100.0% Year Complete Fiscal Year 2024 1Fiscal Year 2025 Budget Actuals % Budget Actuals % Projection % $ Variance 20,648,483 21,099,991 102% 21,484,773 22,010,232 102% 22,010,232 102% 525,459 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% 1,473,576 1,000,018 68% 1,773,100 120% 299,524 763,171 961,664 126% 988,063 756,316 77% 756,316 77% (231,747)! 614,500 370,308 60% 486,300 605,063 124% ' 659,442 136% 173,142 138,031 195,226 141% 158,000 301,549 191% [ 301,549 191% 143,549 689,703 342,290 50% 137,000 94,531 69% 137,000 100% 73,808 70,690 96% E 61,132 91,058 149% 97,913 160% 36,781 50,000 131,078 262% i 50,000 179,852 360% E 179,853 360% 129,853 6,000 11,471 191% 5,000 2,571 51% 6,500 130% 1,500: - 121,966 121,966 121,966 26,673,711 27,151,594 102% ' 27,585,291 27,564,636 100% i ': 28,445,351 103% 860,060 REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 8,406,468 8,507,587 101% 9,662,228 9,159,402 95% 9,402,014 97% 260,214� A Materials and Services 8,600,033 7,244,549 84% 9,992,969 8,389,677 84% 9,154,909 92% 838,060': Capital Outlay 118,260 53,591 45% - - TOTAL REQUIREMENTS 17,124,761 15,805,727 92% 19,655,197 17,549,078 89% 18,556,923 94% 1,098,274' 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% FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 5,521,251 7,351,679 133% 5,997,546 5,997,546 100% 5,997,546 100% (0)':• Resources over Requirements 9,548,950 11,345,867 7,930,094 10,015,557 9,888,428 1,958,334 Net Transfers - In (Out) (12,700,000) (12,700,000) (10,720,695) (10,720,695) (10,720,695) TOTAL FUND BALANCE $ 2,370,201 $ 5,997,546 253% $ 3,206,945 $ 5,292,408 165% $ 5,165,279 161% $1,958,334 A Projected Personnel savings based on FY24/FY25 average vacancy rate of 4.7% SES C-0 Budget to Actuals report Z< Adult P&P - Fund 355 FY25 YTD June 30, 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 100.0% Year Complete Fiscal Year 2024 Fiscal Year 2025 Budget Actuals % Budget Actuals % Projection % $ Variance 4,116,464 4,143,196 101% 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% E i 1,364,189 117% 196,379: B 256,815 259,307 101% 259,307 309,115 119% E 309,115 119% i 49,808i C 75,230 87,583 116% 73,000 125,990 173% i i 126,000 173% 53,000i D 50,000 50,000 100% 60,000 60,000 100% 60,000 100% i - 50,000 0% i 22,000 44% E (28,000) E 22,607 116,078 513% i 19,709 0% i 19,709 100% 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 6,608,034 104% ? 6,649,754 105% - 326,097: REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 5,757,511 5,239,314 91% 6,387,456 5,449,567 85% 5,584,620 87% 802,836 G Materials and Services 1,818,521 1,788,936 98% [ 1,984,229 1,675,170 84% ': 1,817,129 92% 167,100' H REQUIREMENTS 7,576,032 7,028,249 93% 8,371,685 7,401,749 88% 969,936iTOTAL TRANSFERS Budget Actuals / Budget Actuals / Proje ction % $Variance Transfers In- General Funds 536,369 601,369 112% 1 703,369 703,369 100% ; 703,369 100% Transfers In- Health Services 50,000 - 0% [ - Transfer to Vehicle Maint (75,419) (75,419) 100% (76,405) (76,405) 100% (76,405) 100% TOTAL TRANSFERS 510,950 525,950 103% i 626,964 626,964 100% E i 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 (516,703) (751,995) 1,296,033; Net Transfers - In (Out) 510,950 525,950 626,964 626,964 626,964 TOTAL FUND BALANCE $ 1,470,524 $ 2,326,824 158% $ 905,760 $ 2,437,085 269% i $ 2,201,793 243% $1,296,033 A Final Grant In Aid Allocation based on legislative changes. 8 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. CoG Budget to Actuals Report Road CIP a Fund 465 100.0% FY25 YTD June 30, 2025 (unaudited) 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% 8,776E Interest on Investments 475,310 580,958 122% 476,000 608,922 128% ': 608,922 128% 132,922 Miscellaneous 28,774 - TOTAL RESOURCES 2,179,426 2,951,833 135% 1,357,339 1,499,037 110% 1 1 1,499,037 110% 141,698 REQUIREMENTS Budget Actuals / Budget Actuals / Proje ction % $Variance Materials and Services 132,770 132,770 100% 134,492 134,492 100% ': 134,492 100% Capital Outlay 24,009,399 22,991,686 96% 16,189,012 8,097,245 50% 8,332,099 51% 7,856,913: TOTAL REQUIREMENTS 24,142,169 23,124,456 96% 16,323,504 8,231,737 50% [ 8,466,591 52% 7,856,913E TRANSFERS Budget Actuals / Budget Actuals / Projection % $Variance Transfers In 12,500,000 12,500,000 100% ': 10,631,333 8,631,333 81% 9,086,662 85% (1,544,671): TOTAL TRANSFERS 12,500,000 12,500,000 100% 10,631,333 8,631,333 81% 9,086,662 85% (1,544,671) FUND BALANCE Budget Actuals % Budget Beginning Fund Balance 19,012,380 23,347,907 123% ' 15,675,284 Resources over Requirements (21,962,743) (20,172,623) (14,966,165) Net Transfers - In (Out) 12,500,000 12,500,000 10,631,333 TOTAL FUND BALANCE $ 9,549,637 $ 15,675,284 164% $ 11,340,452 Actuals % Projection % $ Variance 15,675,284 100% ': 15,675,284 100% (0): (6,732,700) (6,967,554) 7,998,611: 8,631,333 9,086,662 (1,544,671) : $ 17,794,392 157% 1 $6,453,940: $ 17,573,917 155% : Budget to Actuals Report QRoad CIP (Fund 465) - Capital Outlay Summary by Project 100.00% FY25 Y fD June 30, 202.5 Year Completed Fiscal Year 2024 Fiscal Year 2025 Budget Actuals % Budget Actuals % Projection % $ Variance Hunnel Rd: Loco Rd to Tumalo Rd 2,693,318 2,544,568 94% 218,471 218,471 (218,471) Powell Butte Hwy/Butler Market RB 1,950,000 1,551,099 80 % 1,095,760 845,205 77 % 845,205 77 % 250,555: Wilcox Ave Bridge 42171-03 Replacement 160,000 139,480 87% 139,480 87% 20,520 Paving Tumalo Rd/Deschutes Mkt Rd - 520,000 471,376 91 % ': 471,376 91 % i 48,624 Hamehook Rd Bridge #16181 Rehabilitation 380,000 367,224 97% 1,930,500 1,710,574 89% ': 1,791,900 93% i 138,600: NW Lower Bridge Way: 43rd St to Holmes Rd 159,140 105,726 66% [ 1,650,000 236,994 14 % 265,000 16 % 1,385,000 Northwest Way: NW Coyner Ave to NW Altmeter Wy - - 85,000 0% 50,000 59% 35,000; Tumalo Reservoir Rd: OB Riley to Sisemore Rd 180,000 197,240 110% i 2,417,752 206,953 9 % ': 230,000 10 % i 2,187,752' Local Road Pavement Preservation - - 630,000 0% `: 0% `: 630,000' Paving Of Horse Butte Rd Paving Of Obr Hwy: Tumalo To Helmho 2,600,000 2,303,234 2,520,000 291,406 12 % 291,406 12 % ! 2,228,594 Slurry Seal 2024 240,000 219,129 11,489 11,489 (11,489) - - 240,000 0% - 0% € 240,000 La Pine Uic Stormwater Improvements S Century Ur /Spring River Rd Roun 10,000 244 1,650,000 697,963 42 % 740,000 45% 910,000 Burgess Rd/Day Rd Traffic Signal 50,000 0% 's - 0% € 50,000:: Powell Butte Hwy: McGrath Rd to US20 2,290,000 2,179,295 95 % 2,270,000 99 % 20,000: 350,000 380,728 109 % `: 380,728 109 % [ (30,728); Slurry Seal 2025 - 111,715 111,715 (111,715) Hambv Road School Zone Improvements ODOT ARTS Program - Driver Speed Feedback Signs 24,161 24,161 100 % ' 24,161 100 Lazy River Dr Mailbox Improvements 150,000 108,477 72 % 108,477 72 % i 41,523 200,000 1,107 1% 381,916 191 % (181,916); Asphalt Leveling 2024 774 774 (774)': Tumalo Rd FY 23 Guardrail Improvements - - 125,839 0% ; - 0% [ 125,839 Signage improvements - 100,000 0% - 0% 100,000 Sidewalk Ramp Improvements TOTAL CAPITAL OUTLAY $ 8,212,458 $ 7,288,465 89% $ 16,189,012 7,636,169 47% 8,332,099 51.% $ 7,856,913 `�vYES ,,Budget to Actuals Repo , Solid Waste -Fund 610 100.0% FY25 YTD June 30, 2025 (unaudited) Year Complete Fiscal Year 2024 .e o Fiscal Year 2025 RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance Franchise Disposal Fees 8,000,000 8,858,989 111% 9,940,000 9,960,834 100% 10,220,300 103% 280,300 A Commercial Disp. Fee 3,310,000 3,984,563 120 % 4,450,000 4,430,669 100% 4,430,800 100% ; (19,200) A Private Disposal Fees 3,450,000 3,236,947 94% 3,420,000 3,722,944 109% 3,723,000 109 % 303,000 A Special Waste 30,000 103,947 346% 645,000 150,613 23% 150,700 23% (494,300) B Franchise 5% Fees 565,000 646,761 114% 635,000 772,676 122% •. 772,700 122% ': 137,700; C Yard Debris 400,000 456,528 114% i 440,000 499,699 114% i 499,700 114% 59,700 D Miscellaneous 173,000 290,694 168% 170,000 193,390 114% 193,500 114% 23,500 Interest on Investments 60,410 147,126 244% 62,000 225,339 363% 225,340 363% ; 163,340 E Recyclables 7,000 7,669 110% 7,000 16,984 243% s 17,000 243% i 10,000 F Leases 1 1 100% 1 1 100% 1 100% Other Inter -fund Services 40,000 40,000 40,000 G Local Grants 19,660 19,660 F 19,660 G TOTAL RESOURCES 15,995,411 17,733,226 111% I 19,769,001 20,032,809 101% E 20,292,701 103% 523,700 REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 4,108,983 3,967,708 97% 5,739,145 5,107,223 89% 5,265,000 92% 474,145; H Materials and Services 7,683,911 7,307,004 95% 8,994,999 6,982,547 78 % 7,908,000 88 % 1,086,999 I Capital Outlay 309,000 246,763 80% 282,000 90,226 32% 90,226 32% 191,774': J Debt Service 2,302,640 2,302,520 100% i 2,305,600 2,305,057 100% 2,305,600 100% TOTAL REQUIREMENTS 14,404,534 13,823,996 96% 17,321,744 14,485,052 84% 15,568,826 90% 1,752,918 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% 1 (4,564,141) (3,426,641) 75% (4,564,141) 100% Equipment Reserve TOTALTRANSFERS (1,703,962) (2,613,962) 153% (4,564,141) (3,426,641) 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 5,547,757 4,723,875 2,276,618i Net Transfers - In(Out) (1,703,962) (2,613,962) (4,564,141) (3,426,641) (4,564,141) TOTAL FUND BALANCE $ 2,303,300 $ 4,038,781 175% E $ 1,921,897 $ 6,159,897 321% $ 4,199,175 218% $2,277,278 A Total disposal fee projections reflect management's best estimate of revenues to be collected. Fiscal YTD disposal tons are running 6.3% greater than last year-to-date. Franchise disposal fee payment of $259K was not received from Cascade Disposal by closing and is included as an accrual. 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 9% 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 reimbursements from Road and Risk. H Personnel savings based on FY25 YTD average vacancy rate of 9.85%; factors multiple positions on leave and delayed starts. I Project timing for the siting efforts and hazardous waste building remodel are projected to move M&S costs to next fiscal year. Postponed regulatoryfee increases and temporary reduced fuel prices are slated to positively impact costs. Postponed vehicle delivery and software implementation are projected to move capital costs to next fiscal year. `�v'(ES C0G Budget to Actuals Report Fair & Expo - Fund 615 FY25 YTD June 30, 2025 (unaudited) RESOURCES Food & Beverage Events Revenue Rights & Signage Horse Stall Rental Storage Camping Fee Interest on Investments Miscellaneous TOTALRESOURCES REQUIREMENTS Personnel Services Personnel Services - F&B Materials and Services Materials and Services - F&B Debt Service TOTAL REQUIREMENTS 100.0% Year Complete Fiscal Year 2024 1Fiscal Year 2025 Budget Actuals % Budget Actuals % Projection % $ Variance 991,000 1,565,820 158% i 1,535,000 1,412,204 92% 1 1,412,204 92% i (122,796) 1,050,000 979,919 93% i 1,390,000 1,221,090 88% 1,221,090 88% (168,910) 105,000 106,016 101% ': 110,000 82,300 75 1 82,300 75% ': (27,700) 100,000 74,925 75% 67,500 104,350 155% ' 104,350 155% 36,850 A 50,000 51,099 102% 45,000 0% 0% (45,000) 22,500 33,694 150% 37,500 42,960 115% 43,000 115% 5,500' 22,000 24,619 112% 16,000 23,482 147% ' ':. 23,500 147% 7,500':. 3,000 7,001 233% 5,000 23,374 467% 23,374 467% 18,374 2,343,500 2,843,093 121% 3,206,000 2,909,761 91% 2,909,818 91% (296,182) Budget Actuals % Budget Actuals 1,478,441 1,499,682 101% 1,851,584 1,592,751 86% [ 148,510 80,916 54% [ 187,439 28,244 15% 1,492,986 1,334,327 89% 1,917,689 1,478,863 77% 514,200 852,112 166% 781,750 822,411 105% 100,190 100,139 100% 99,700 99,208 100% 3,734,327 3,867,176 104% 4,838,162 4,021,476 83% Projection % $ Variance 1,632,514 88% 1 219,070 B 29,659 16% 157,780 1,479,411 77% 438,278 822,411 105% (40,661)' 99,700 100% 4,063,695 84% 774,467 TRANSFERS Budget Actuals % Budget Actuals % Projection $Variance Transfers In - Room Tax 1,009,023 988,867 98% `: 1,011,000 963,000 95%1 1,003,124 99% ': (7,876) Transfers In - County Fair - 196,900 196,900 100% [ 196,900 100% Transfers In - Park Fund 30,000 30,000 100% 30,000 30,000 100% 30,000 100% Transfers Out (163,342) (10,777) 7% (10,777) (10,777) 100% [ (10,777) 100% TOTAL TRANSFERS 875,681 1,008,090 115% 1,227,123 1,179,123 96% 1 1,219,247 99% (7,876) 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) (1,111,716) (1,153,877) 478,285 Net Transfers - In (Out) 875,681 1,008,090 1,227,123 1,179,123 1,219,247 (7,876) TOTAL FUND BALANCE $ 32,617 $ 531,770 999% t $ 126,731 $ 599,177 473% ' $ 597,140 471% $470,409 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% TES �-�G Budget to Actuals Report �< Annual County Fair - Fund 616 FY25 YTD June 30, 2025 (unaudited) 100.0% Year Complete Fiscal Year 2024 Fiscal Year 2025 RESOURCES Budget Actuals % Budget Actuals % Projection % $Variance Concessions and Catering 790,000 834,968 106% 797,500 831,939 104% ' 832,576 104% 35,076 Gate Receipts 775,000 1,046,188 135% 780,000 923,260 118% 923,260 118% 143,260 Carnival 430,000 245,809 57% 430,000 468,142 109% 468,142 109% 38,142' Commercial Exhibitors 118,200 114,091 97% 115,000 137,741 120% 137,741 120% 22,741 `: Fair Sponsorship 92,500 69,967 76% 99,000 123,491 125% 125,150 126% 26,150' State Grant 53,167 53,167 100% 53,167 53,167 100% 53,803 101% 636 Rodeo Sponsorship 30,000 35,452 118% 30,000 37,220 124% 44,811 149% ' 14,811 Interest on Investments 13,500 25,831 191% ' 23,000 25,894 113% 25,900 113% ' 2,900: R/V Camping/Horse Stall Rental 17,250 31,255 181% ': 18,500 35,982 194% 35,982 194% ': 17,482' Merchandise Sales 2,500 1,899 76% 2,500 1,608 64% 1,608 64% (892) Livestock Entry Fees 2,000 1,940 97% ; 2,000 3,139 157% 3,139 157% i 1,139 Miscellaneous 39 635 635 635' TOTAL RESOURCES 2,324,117 2,460,606 106% ' 2,350,667 2,642,217 112% ' 2,652,746 113% ' 302,079' REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $Variance Personnel Services 226,531 189,056 83% 229,798 236,383 103% 242,401 105% (12,603) A Materials and Services 2,356,325 2,249,042 95% 2,442,103 2,447,541 100% ? 2,447,541 100% (5,438) TOTAL REQUIREMENTS 2,582,856 2,438,099 94% 2,671,901 2,683,924 100% [ 2,689,942 101% (18,041)` TRANSFERS Budget Actuals % Budget Actuals % Projection 1 $Variance Transfer In - TRT 1% 75,000 75,000 100% 75,000 75,000 100% 75,000 100% Transfers Out (109,503) (109,503) 100% Transfer Out -Fair &Expo (196,900) (196,900) 100% (196,900) 100% TOTAL TRANSFERS (34,503) (34,503) 100% (121,900) (121,900) 100% ° (121,900) 100% FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance Beginning Fund Balance 521,447 Resources over Requirements (258,739) Net Transfers - In (Out) (34,503) TOTAL FUND BALANCE $ 22g,205 A Projected Personnel based on overage to date 521,447 100% 509,451 22,507 (321,234) (34,503) (121,900) $ 509,451 223% $ 66,317 509,451 100% 509,451 100% E (0)j (41,707) (37,196) 284,038 (121,900) (121,900) $ 345,844 522% E $ 350,355 528% $284,038! IES c�G� Budget to Actuals Report Annual County Fair - Fund 616 CY25 YTD June 30, 202- (unaudited) RESOURCES Gate Receipts Carnival Commercial Exhibitors Livestock Entry Fees R/V Camping/Horse Stall Rental Merchandise Sales Concessions and Catering Fair Sponsorship TOTAL FAIR REVENUES OTHER RESOURCES State Grant Interest Miscellaneous TOTAL RESOURCES REQUIREMENTS Personnel Materials & Services TOTAL REQUIREMENTS TRANSFERS Transfer In - TRT 1 % Transfer Out - F&E Reserve Transfer Out - Fair & Expo TOTAL TRANSFERS Net Fair Fair 2025 Fair 2024 Actuals to Date 1 2025 Projection $ 926,552 r $ - $ 950,000 468,142 01 - 455,000 463,575 140 , - 454,500 3,139 - 3,450 35,788 - 30,000 1,608 ',' - 2,250 506,742 - 507,500 147,752 (7,946) 170,500 $ 2,553,296 �f„' $ (7,946) $ 2,573,200 frr 635 53,167 106,334 27,388 j 9,936 21,936 $ 55,157 $ 2,701,469 $ 2,581,319 222,365 117,546 217,729 2,524,960 110,805 2,297,322 $ 2,747,324 $ 228,351 $ 2,515,051 75,000 (54,753) (98,450) $ (78,203) $ (244,209) 37,500 75,000 (98,450) (98,450) $ (60,950) $ (23,450) $ (234,145) $ 162,968 Beginning Fund Balance on Jan 1 $ 1,020,140 $ 775,931 $ 775,931 Ending Balance $ 775,931 t $ 541,786 $ 938,900 `, u ES .Budget to Actuals Report Fair & Expo capital Reserve - Fund 617 FY25 YTD June 30, 2025 (unaudited) 100.0% Year Complete Fiscal Year 2024 1Fiscal Year 2025 RESOURCES Budget Actuals % Budget Actuals / Projection / $ Variance Interest on Investments 64,800 94,239 145% 88,000 135,080 154% 135,100 154% 47,100 Miscellaneous 130,809 94,112 94,112 94,112! TOTAL RESOURCES 64,800 225,047 347% 88,000 229,192 260% 229,212 260% 141,212; REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Materials and Services 343,555 274,247 80% 475,000 256,097 54% 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% 1,260,000 287,354 23% ' 1,260,000 100% TRANSFERS Budget Actuals % Budget Actuals % Projection J $Variance Transfers In -TRT 1% 462,119 453,481 98% 465,396 442,396 95% 459,591 99% (5,805) Transfers In - Fund 165 100,000 100,000 100% 150,000 150,000 100% 150,000 100% Transfers In - Fair & Expo 152,565 0% Transfers In - Annual County Fair 109,503 109,503 100% - - TOTAL TRANSFERS 824,187 662,984 80% 615,396 592,396 96% 609,591 99% (5,805) FUND BALANCE Budget Actuals % Budget Actuals / Projection / $Variance Beginning Fund Balance 2,592,838 2,757,229 106% 3,179,332 3,179,332 100% 3,179,332 100% (0) Resources over Requirements (1,025,200) (240,881) (1,172,000) (58,162) (1,030,788) 141,212[ Net Transfers - In (Out) 824,187 662,984 615,396 592,396 609,591 (5,805)': TOTAL FUND BALANCE $ 2,391,825 $ 3,179,332 133% $ 2,622,728 $ 3,713,566 142% i $ 2,758,135 105% $135,407 A Capital Outlay appropriations are a placeholder should viable projects be recommended and approved for construction ,��TES, Budget to Actuals Repail Rid Park - Fund 616 FY25 YTD June 30, 2025 (unaujite d) 100.0% Year Complete Fiscal Year 2"3 A' Fiscal Year 2025 RESOURCES Budget Actuals % Sudaet Actuals % Projection % $ Variance RV Park Fees < 31 Days 500,000 479,680 96% 450,000 484,406 108% 484,406 108% 34,406 RV Park Fees > 30 Days 12,500 21,682 173% ? 15,000 12,391 83% ; 12,391 83% ': (2,609) Interest on Investments 2,300 8,447 367% 8,000 12,072 151% ; 12,100 151% 4,100 Cancellation Fees 7,000 13,820 197% :` 7,000 30,610 437% 30,610 437% :` 23,610? Washer / Dryer 5,000 5,575 112% 5,000 6,978 140% 6,978 140% 1,978! Miscellaneous 2,500 4,335 173% E 2,500 2,280 91% 2,300 92% .'• (200)j Vending Machines 1,500 1,352 90% 1,500 1,034 69% 1,034 69% (466) TOTAL RESOURCES 530,800 534,892 101% 489,000 549,772 112% 1 549,819 112% ' 60,819 REQUIREMENTS Budget g Actuals % Budget g Actuals % Projection � $Variance Personnel Services 91,328 92,389 101% 159,210 146,714 92% 151,094 95% 8,116 Materials and Services 303,173 202,217 67% 344,054 210,012 61% 313,988 91% '• 30,066 Debt Service 222,630 222,596 100% ? 223,600 223,299 100% ? ; 223,600 100% TOTAL REQUIREMENTS 617,131 517,201 84% i 726,864 580,025 80% 688,682 95% 38,182i TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In - Park Fund 160,000 160,000 100% 160,000 160,000 100% 160,000 100% Transfers In -TRT Fund 20,000 20,000 100% 20,000 20,000 100% 20,000 100% Transfer Out - RV Reserve (51,564) (51,564) 100% ; (122,142) (122,142) 100% ' (122,142) 100% TOTAL TRANSFERS 128,436 128,436 100% 57,858 57,858 100% E i 57,858 100% FUND BALANCE Budget Actuals % Budget Actuals / Projection / $Variance Beginning Fund Balance 93,115 166,640 179% E 312,766 312,766 100% E 312,766 100% (0); Resources over Requirements g6,331 ( ) 17,690 ,864 ( 237) (30,253) (138,863) 99,001 Net Transfers - In (Out) 128,436 128,436 57,858 57,858 57,858 TOTAL FUND BALANCE $ 135,220 $ 312,766 231% i $ 132,760 $ 340,371 256% $ 231,761 175% $99,001 01ES C-0 Budget t6 Actuals Report Z< RV Park Reserve - Fund 619 FY25 Y,rD June 30, 2025 (unaudited) 100.0% 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 60,431 134% 60,431 134% 15,431 TOTAL RESOURCES 34,300 45,518 133% 45,000 60,431 134% i 60,431 134% 15,431 REQUIREMENTS Budget Actuals % Budget Actuals % Projection � $Variance Materials and Services 100,000 37,958 38% 100,000 0% 100,000 100% Capital Outlay 74,000 7,294 10% 70,000 0% 70,000 100% - A TOTAL REQUIREMENTS 174,000 45,252 26% 170,000 - 0% 170,000 100% TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfer In - RV Park Ops 51,564 51,564 100% 122,142 122,142 100% 122,142 100% TOTAL TRANSFERS 51,564 51,564 100% ! 122,142 122,142 100% 122,142 100% FUND BALANCE Budget 9 Actuals % Budget Actuals o /o Projection % /o $Variance Beginning Fund Balance 1,372,453 1,469,559 107% i 1,521,389 1,521,389 100% 1,521,389 100% :` 0 Resources over Requirements (139,700) 266 (125,000) 60,431 (109,569) 15,431' Net Transfers - In (Out) 51,564 51,564 122,142 122,142 122,142 TOTAL FUND BALANCE $ 1,284,317 $ 1,521,389 118% $ 1,518,531 $ 1,703,962 112% $ 1,533,962 101% $15,431 A Capital Outlay appropriations are a placeholder ATE, Budget to Actuals Report 2< Risk !Management -Fund 670 FY25 YTD June 30, 2025 (unaudited) 100.0% Year Complete Fiscal Year 2024 Fiscal Year 2025 RESOURCES Budget 9 Actuals % Budget Actuals o /° Projection ° /o $ Variance Workers' Compensation 1,111,585 1,158,078 104% 1,116,950 1,172,530 105% ` ! 1,172,530 105% ' 55,580: General Liability 935,832 935,832 100% ` 943,414 943,414 100% 1,040,000 110% 96,586 A Property Damage 418,028 418,028 100% ; 419,983 419,983 100% 419,983 100% .'• Unemployment 439,989 348,407 79% 362,214 345,948 96% 362,214 100% B Interest on Investments 200,000 274,605 137% ': 254,000 284,190 112% ' 284,200 112% ': 30,200 Vehicle 226,710 226,710 100% E 250,030 250,030 100% E 250,030 100% E Skid Car Training 10,000 45,839 458% 30,000 46,994 157% :` 47,000 157% E 17,000' Claims Reimbursement 369,959 429,840 116% 20,000 7,085 35% 7,100 36% (12,900) 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% 3,398,791 3,560,447 105% :' 3,673,625 108% ' 274,834; REQUIREMENTS Budget Actuals % Budget Actuals % Projection / $Variance Workers' Compensation 1,880,000 1,933,625 103% ; 2,000,000 2,081,337 104% ; 2,200,000 110% ; (200,000) General Liability 1,200,000 994,706 83% E 1,500,000 751,821 50% E 800,000 53% 700,000; Insurance Administration 714,197 672,304 94% 831,187 792,443 95% 821,041 99% 10,146f Vehicle 400,000 299,851 75% E 700,000 241,926 35% 241,926 35% E 458,074( Property Damage 300,250 474,866 158% 400,255 350,341 88% 365,000 91% 35,255' Unemployment 250,000 127,637 51% 200,000 75,887 38% 95,000 48% 105,000 Clerk - 584 999% 1800 999% (800) TOTAL REQUIREMENTS 4,744,447 4,502,990 95% 5,631,442 4,294,339 76% 4,523,767 80% 1,107,675: TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers Out - IT (32,000) (22,328) 70% E 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) (4,500) 100% (4,500) 100% Replacement TOTAL TRANSFERS (503,459) (493,787) 98% (4,500 ° (4,500) 100% (4,500) 100% E FUND BALANCE Budget Actuals % 9 o Budget Actuals /o 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 (2,232,651) (733,892) (850,142) 1,382,509 Net Transfers - In (Out) (503,459) (493,787) (4,500) (4,500) (4,500) TOTAL FUND BALANCE $ 6,466,397 $ 8,168,164 126% i $ 5,931,013 $ 7,429,772 125% i i $ 7,313,522 123% i $1,382,509 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. `�V'!ES C0 Budget to Actuals Report 2< Health Benefits - Fund 675 FY25 YTD June 30, 2025 (unaudited) 100.0% Year Complete Fiscal Year 2024 Fiscal Year 2025 RESOURCES Budget Actuals % Budget Actuals / Projection / $Variance Internal Premium Charges 25,899,034 26,288,364 102% 35,507,169 33,152,003 93% ' 34,152,003 96% (1,355,166) A COIC Premiums 1,963,363 2,228,565 114% 3,091,915 2,920,793 94% ; 3,210,793 104% ': 118,878 A Employee Co -Pay 1,247,416 1,406,479 113% 1,556,257 1,552,278 100% 1,552,278 100% (3,979) Retiree I COBRA Premiums 1,019,288 1,041,989 102% 1,061,802 741,077 70% 741,077 70% (320,725) Claims Reimbursement & Other 124,944 317,060 254% 800,000 1,417,607 177% E E 1,417,650 177% 617,650? B Prescription Rebates 280,000 382,550 137% 626,446 515,369 82% 515,369 82% (111,078)? Interest on Investments 120,000 208,021 173% 211,200 307,732 146% E 307,733 146% E 96,533E TOTAL RESOURCES 30,654,045 31,873,028 104% i 42,854,789 40,606,858 95% E 41,896,902 98% (957,887): REQUIREMENTS Budget g Actuals % Budget g Actuals % Projection � $Variance Health Benefits 29,797,663 27,285,660 92% 1 32,172,026 27,280,009 85% 30,066,340 93% 2,105,686E C Deschutes On -Site Pharmacy 4,287,997 5,355,286 125% 4,942,177 3,756,916 76% 4,087,002 83% 855,175E D Deschutes On -Site Clinic 1,415,279 1,356,819 96% 1,600,661 1,220,885 76% 1,311,640 82% 289,021 E Wellness 186,274 123,528 66% 104,230 38,190 37% 104,230 100% E TOTAL REQUIREMENTS 35,687,213 34,121,294 96% 38,819,094 32,296,000 83% 35,569,212 92% i 3,249,882` TOTAL FUND BALANCE Budget Actuals % Budget Actuals % Projection g g � $Variance Beginning Fund Balance 6,107,743 6,107,998 100% 3,859,732 3,859,732 100% ; 3,859,732 100% (0)E Resources over Requirements (5,033,168) (2,248,266) 4,035,695 8,310,858 6,327,690 2,291,995E Net Transfers - In (Out) _ TOTAL FUND BALANCE $ 1,074,575 $ 3,859,732 359% $ 7,895,427 $ 12,170,590 154% : : $ 10,187,422 129% E $2,291,995EF 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. ES CMG Budget to Actuals Report 2< 911 - Fund 705 and 710 FY25 YTD June 30, 2025 (unaudited) RESOURCES Property Taxes - Current Yr Telephone User Tax Interest on Investments Police RMS User Fees Contract Payments User Fee Data Network Reimbursement State Reimbursement Property Taxes - Prior Yr Property Taxes - Jefferson Co. Miscellaneous TOTAL RESOURCES 100.0% Year Complete Fiscal Year 2024 FiscaS Year 2025 Budget Actuals % Budget Actuals % Projection % $ Variance 10,932,000 11,024,163 101% 11,556,000 11,535,115 100% 11,556,000 100% ' A 1,827,530 1,950,780 107% ? 1,800,500 1,454,281 81% ': 1,800,500 100% E B 312,321 462,829 148% 426,000 601,311 141% 601,611 141% E 175,611E 244,435 255,485 105% E 255,000 274,257 108% E E 280,000 110% 25,0001 C 167,765 172,636 103% 179,300 184,671 103% E 185,300 103% 6,000E 148,820 151,203 102% E 148,600 157,106 106% E E 160,000 108% E 11,400E 145,852 107,080 73% E 106,500 119,919 113% i E 125,000 117% E 18,500E 93,000 97,500 105% 93,000 101,948 110% 105,000 113% ? 12,000 D 90,000 108,215 120% 90,000 123,969 138% 123,969 138% 33,969E 40,500 40,915 101% E 42,500 39,803 94% 42,500 100% 32,100 34,304 107% ': 36,500 42,421 116% E E 42,421 116% •'. 5,921 14,034,323 14,405,107 103% E 14,733,900 14,634,801 99% 1: 15,022,301 102% 288,401 E REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance Personnel Services 9,032,045 8,712,047 96% 10,237,093 9,309,496 91% 9,545,685 93% 691,408E Materials and Services 4,250,715 3,275,322 77% ? 4,267,026 3,200,770 75% E 4,267,026 100% Capital Outlay 1,831,000 1,440,223 79% E 2,750,500 1,533,019 56% E 2,750,500 100% E TOTAL REQUIREMENTS 15,113,760 13,427,592 89% E 17,254,619 14,043,286 81% E 16,563,211 96% i 691,408: TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance Transfers In 1,950,000 - 0% 515,000 515,000 100% 515,000 100% Transfers Out (1,950,000) 0% (515,000) (515,000) 100% ': (515,000) 100% 's 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% OE Resources over Requirements (1,079,437) 977,515 (2,520,719) 591,515 (1,540,910) 979,809E Net Transfers - In (Out) TOTAL FUND BALANCE $ 12,122,906 $ 14,371,465 119% E $ 11,850,746 $ 14,962,980 126% E $ 12,830,555 108% $979,809i A Current year taxes received primarily in November, February and May; actual FY24-25 TAV is 4.64% over FY23-24 vs. 5.2% budgeted. B Telephone tax payments are received quarterly. C Invoices are mailed in the Spring. D State GIS reimbursements are received quarterly.