2025-383-Minutes for Meeting September 24,2025 Recorded 11/17/2025C.�\3- ES COG
2{ BOARD OF
COMMISSIONERS
1300 NW Wall Street, Bend, Oregon
(541) 388-6570
Recorded in Deschutes County
Steve Dennison, County Clerk C+J'202 -383
Comniissioners'Journal 11/17/2025 10:35:35 AM
2025-380,
FOR RECORDING STAMP ONLY
BOCC MEETING MINUTES
9:00 AM WEDNESDAY September 24, 2025 Barnes Sawyer Rooms
Live Streamed Video
Present were Commissioners Anthony DeBone, Patti Adair and Phil Chang. Also present were
County Administrator Nick Lelack; 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 website www.deschutes.org/meetings.
CALL TO ORDER: Chair DeBone called the meeting to order at 9:00 am.
PLEDGE OF ALLEGIANCE
CITIZEN INPUT: None
COMMISSIONER ANNOUNCEMENTS:
Commissioner Adair recognized County employee Ryan Dunning for his work at the
Temporary Safe Stay Area (TSSA) and described positive feedback on Dunning's one-on-
one engagement with TSSA campers. Commissioner Adair also recognized Alan
Wheeler, a Career & Technical Education teacher at Redmond High School who teaches
construction skills along with general life skills to help steer his students towards
success. Commissioner Adair further recognized Kaiser Permanente for its summer
youth internship program which gives high school and college students the opportunity
to gain experience in administrative health roles and spoke to Deer Ridge Correctional
BOCC MEETING SEPTEMBER 24, 2025 PAGE 1 OF 8
Institution's welding program which offers hands-on training for the development of job
skills that can be used post -incarceration.
Regarding the current effort by the District Map Advisory Committee to draft a
commissioner district map, Commissioner Chang referred to a suggestion he had made
that the Board consider exploring the model used by Missoula County, Montana in
which candidates reside in a certain district but are elected at -large. He noted this
model's benefit is that every commissioner must be responsive to the populace of the
entire county.
Commissioner DeBone supported discussing this option at a future Board meeting in
conjunction with input from the County Clerk on this idea.
CONSENT AGENDA: Before the Board was consideration of the Consent Agenda.
Grant a right-of-way easement to PacifiCorp for the installation of electrical
infrastructure on County -owned property at the Public Safety Campus to support
the pending micro-shelter/safe parking project
2. Approval of Resolution No. 2025-043, extending 1.50 Limited Duration FTEs for
one month
3. Approval of the BOCC meeting minutes of August 25 and 27 and September 3,
2025
ADAIR: Move Board approval of the Consent Agenda as presented with one
correction to the minutes of September 3rd
CHANG: Second
VOTE: ADAIR: Yes
CHANG: Yes
DEBONE: Chair votes yes. Motion Carried 3 - 0
ACTION ITEMS:
4. 30-Year Service Award for Connie Heim
Robert Tintle, Chief Financial Officer, and Judi Hasse, Deputy Tax Collector,
presented a 30-year service award to Accounting Technician Connie Heim, speaking
to Heim's long-standing public -facing role in the tax office and praising her extensive
knowledge and outstanding customer service. Commissioners and the County
BOCC MEETING SEPTEMBER 24, 2025 PAGE 2 OF 8
Administrator expressed appreciation for Heim's contributions and conveyed best
wishes for her retirement.
5. County Priorities for 2026 Legislative Short Session
Jen Patterson, Strategic Initiatives Manager, introduced the discussion of
preparations for the 2026 legislative short session and said initial concepts are due
in November.
Doug Riggs from Northwest Policy Advocates reported on the anticipated
resumption of a special session to consider a transportation package, which he
expected will pass. He further reported on recent revenue forecast shifts and the
need for funding to address behavioral health services and deflection programs.
Riggs highlighted the troublesome gap between the cost of providing parole and
probation programs and the insufficient amount of funding provided by the State
for this work, which results in staffing and compliance challenges.
Deputy County Administrator Erik Kropp added that the cost to the County's Adult
Parole & Probation (AP&P) division for daily supervision of one person is $18.18 per
day, of which the State is proposing to coverjust $15. As a result, AP&P, which is
projected to be down $1 million in its reserves by the end of the fiscal year, is
considering holding positions vacant which would increase caseloads for some staff.
Riggs noted the risk of increased recidivism if counties lack adequate funding to
perform daily supervision of clients on parole or probation. Patterson added that
incarceration has a daily cost of $174 while supervision costs a fraction of that.
Commissioner DeBone said the upcoming AOC District 2 meeting will allow the
Commissioners to talk with representatives from other counties on topics such as
this. Adding that Public Health Modernization has also consistently been
underfunded, he supported investing in the health of the population as a whole.
Discussion ensued of efforts to alleviate the administrative burden placed on
community mental health programs. This burden is evidenced in part by the very
large amount of data which must be submitted to qualify for funding.
Commissioner Adair spoke to the need to invest in workforce development,
especially as many older workers are preparing to retire.
Chris Doty, Road Director, said the proposed transportation bill is maintenance -
centric and advocated for ensuring that the State continues to distribute funding to
local governments for needed capital projects.
BOCC MEETING SEPTEMBER 24, 2025 PAGE 3 OF 8
Noting his service on the Oregon Transportation Commission, Commissioner Chang
suggested establishing a coalition with Jefferson and Klamath Counties to jointly
advocate for projects —such as the overpass in La Pine —that would improve the
safety of Highway 97.
Commissioner Chang additionally suggested that Deschutes County help advocate
for: the Transient Lodging Tax bill which did not pass in the last session; adequate
funding to meet the expectations created from the passage of SB 777 regarding
compensation for wolf depredations; better coordinated action between the State
and insurance industry to encourage fuels reduction work; and funding for shelters,
in particular operations funding for safe parking programs.
Commissioner Adair described CASA's need for additional volunteers to serve all
youth who need an advocate and said the Oregon FAIR insurance program should
raise its limit for residential construction replacement above $600,000. She said the
state's wolf population is growing, with negative impacts on cattle operations and
also with the result that some homeowners have lost pets to wolves. She
commended the staff at Veterans Village and agreed that more funding is needed
for safe parking programs which can help people transition from homelessness to
permanent housing.
The Board indicated interest in tracking and engaging on these priorities as they
develop in the upcoming short session.
6. Possible establishment of a PERS side account
Robert Tintle, Chief Financial Officer, summarized the proposal to establish a new
PERS side account using $5,000,000 from the County's PERS reserve fund to leverage
a 25% State match of $1.25 million. Tintle explained the competitive application
process for the State match, the County's successful award, and how the side
account is expected to reduce the County's PERS rates.
In response to Commissioner DeBone, Budget & Financial Planning Manager Cam
Sparks said the remaining $163,000 in the PERS reserve above the $5 million
proposed to be used for the new side account would be transferred to the PERS
Debt Service Fund to offset FY 2026 departmental charges.
Commissioner Adair commended Treasurer Bill Kuhn for his stewardship of the
investment accounts, noting that the County is currently earning more than
$1 million each month in interest income.
BOCC MEETING SEPTEMBER 24, 2025 PAGE 4 OF 8
7.
8.
Commissioner DeBone reminded that Deschutes County is able to establish
financially favorable PERS side accounts due to forward -looking management
decisions made by previous Boards and county leadership.
CHANG: Move approval of the establishment of a PERS side account using funds from
the PERS Reserve Fund in the amount of $5 million and accepting a 25%
match of $1.25 million from the State of Oregon
ADAI R: Second
VOTE: ADAI R: Yes
CHANG: Yes
DEBONE: Chair votes yes. Motion Carried 3 - 0
Amendment to a grant from the Oregon Health Authority for Behavioral
Health Services through December 31, 2025
Interim Health Services Director Holly Harris requested approval to extend the
current agreement with the Oregon Health Authority by which the County receives
funds for Behavioral Health services and programs for six months through
December 31, 2025 while negotiations continue on a new agreement.
Chair DeBone noted these negotiations were among the topics of discussion at the
recent Behavioral Health Advisory Board meeting.
ADAI R: Move approval of Document No. 2025-768 to amend a grant agreement with
the Oregon Health Authority for Behavioral Health Services to extend the
current agreement by six months through December 31, 2025
CHANG: Second
VOTE: ADAI R: Yes
CHANG: Yes
DEBONE: Chair votes yes. Motion Carried 3 - 0
Ordinance No. 2025-018: Dark Skies Text Amendments
Will Groves, Planning Manager, presented Ordinance No. 2025-018 for
consideration of second reading and adoption, reminding that the Board had
conducted first reading on September 10th.
CHANG: Move approval of second reading of Ordinance No. 2025-018 by title only
ADAI R: Second
VOTE:
BOCC MEETING
ADAIR: Yes
SEPTEMBER 24, 2025
PAGE 5OF8
9.
10.
CHANG: Yes
DEBONE: Chair votes yes. Motion Carried 3 - 0
Chair DeBone read the title of the ordinance into the record.
CHANG: Move approval of adoption of Ordinance No. 2025-018 amending Deschutes
County Code Title 15, Buildings and Construction, to update Outdoor Lighting
Control Standards
ADAIR: Second
VOTE: ADAIR: Yes
CHANG: Yes
DEBONE: Chair votes yes. Motion Carried 3 - 0
Treasury Report for August 2025
Bill Kuhn, County Treasurer, presented the Treasury Report for August 2025.
In response to Commissioner DeBone regarding the PERS average annual
investment return rate of more than eight percent over the last 20 years, Kuhn said
the County's investment policy requires a more conservative approach and restricts
investments in such things as private equity funds which can yield higher gains.
Responding again to Commissioner DeBone, Kuhn said he plans to share the third
quarter vacancy rates for multi -family housing in his next monthly update.
Commissioner Chang referred to concerning economic indicators and asked how
those are influencing Kuhn's investment decisions. Kuhn explained his aim to
maintain adequate redemptions (i.e., maturing investments) over a perpetual three-
year period. He judged the County's investment portfolio and how it is currently
structured to be good, noting in particular the limited exposure to callable bonds
which, if and when called, are subject to being re -issued at a lower rate. Kuhn said
the County's investment priorities are to preserve capital, maintain sufficient
liquidity, and yield gains.
Finance Report for August 2025
Robert Tintle, Chief Financial Officer, reminded that the County's $1 million per
month gain in interest income is due in part to having funds on hand which will
eventually be expended —these include funds received from the State for the
courthouse expansion project and the $5 million PERS reserve fund. As those funds
are spent down, future interest revenues will accordingly decrease unless the
planned expenditures are offset by other gains.
BOCC MEETING SEPTEMBER 24, 2025 PAGE 6 OF 8
Tintle next presented the Finance report for August 2025.
In response to Commissioner Adair, Tintle agreed to send information on the
current balance of Behavioral Health's account.
Responding to Commissioner DeBone, Tintle confirmed that the goal for the Health
Benefits Fund is a balance of $8 million. Tintle projected that the FY2025 end -year
fund balance for this account will be $10.3 million.
Tintle reviewed recent transient lodging tax revenue collections, noting year-to-date
modest growth across July and August relative to the prior year, and confirmed that
the certificate of authority fee took effect September 1 St.
OTHER ITEMS:
• County Administrator Nick Lelack spoke to the recruitment for a Budget Committee
member and expected that a new person will be appointed in November or
December. He reminded that the Mid -Year Budget Committee meeting has been
rescheduled from December to January.
Lelack presented a membership invoice from the Eastern Oregon Counties
Association and noted that a majority of the Board supports continuing
membership at the basic membership level ($12,500).
Commissioner DeBone said this membership represents a good partnership with
Eastern Oregon counties. In response to Commissioner Adair's support for also
sponsoring EOCA's economic summit, Lelack agreed to bring that proposal back to
the Board in February.
• In response to Lelack, a majority of the Board was in consensus to approve a
"Supporting Sponsor" membership in City Club of Central Oregon at a cost of $1,000
to be paid from video lottery funds.
• Lelack summarized the suggestion from Commissioner Chang to instruct the District
Map Advisory Committee to consider the way in which Missoula County, Montana
requires that its commissioners reside in separate designated districts but each
commissioner is elected at -large by all voters in the county, saying this can be
discussed by the BOCC at an upcoming Board meeting.
• Lelack noted a farewell event next Tuesday for Account Technician Connie Heim
who is retiring.'
• Commissioner Chang attended the Family Action Network (FAN) lunch last
Wednesday.
• Commissioner Chang attended a Bend Metropolitan Planning Organization (MPO)
meeting last Friday.
BOCC MEETING SEPTEMBER 24, 2025 PAGE 7 OF 8
• Commissioner Chang attended the CHRO and Regional Housing Council meetings
this past Monday where various legislative priorities were discussed along with how
effective safe parking programs can be in addressing homelessness.
• Commissioner DeBone reported on a meeting last Thursday regarding a possible
public/private partnership for the CORE3 project.
• Commissioner DeBone attended the Behavioral Health Advisory Board meeting last
Friday.
• Discussion ensued regarding the joint effort with the City of Redmond to establish a
managed camp site on County -owned property in East Redmond. In response to
Commissioner DeBone, County Administrator Lelack said that Deputy County
Administrator Erik Kropp is drafting a Request for Proposals to solicit a vendor to
manage the operations of the camp.
• Commissioner Adair shared that the Redmond Airport Art Selection Committee is
accepting proposals for new art in association with the airport's expansion project.
EXECUTIVE SESSION: None
ADJOURN:
Being no further items to come 9b-efore the Board, the meeting was adjourned at 11:42 am.
DATED this 22"X Day of 2025 for the Deschutes County Board of Commissioners.
ATTEST:
BOCC MEETING
ANTHONY DEBONE, CH R
r
PATTI ADAIR, VICE CHAIR
Jnv---e�-L�
PHIL CHANG, COMMISSIONER
SEPTEMBER 24, 2025
PAGE 8OF8
BOARD OF
COMMISSIONERS
MEETING DATE: September 24, 2025
SUBJECT: 30-Year Service Award for Connie Heim
BACKGROUND AND POLICY IMPLICATIONS:
Connie Heim, Accounting Technician in the Finance Department/Tax Office, will be
presented a 30-Year Service Award in appreciation for her invaluable contributions and
dedicated multi -decade service to Deschutes County.
BUDGET IMPACTS:
None
ATTENDANCE:
Robert Tintle, Chief Financial Officer/Tax Collector
Judi Hasse, Deputy Tax Collector
MEETING DATE: September 24, 2025
SUBJECT: County Priorities for 2026 Legislative Short Session
BACKGROUND AND POLICY IMPLICATIONS:
The 2026 Oregon Legislative Session is scheduled to run from February 2, 2026 - March 9,
2026. Legislative Concept (I -Cs) drafts are due by November 21, 2025. Doug Riggs has met
individually with most of the Central Oregon Legislators over the past few weeks to discuss
their individual priorities for the upcoming session. Each legislator has the opportunity to
put forth a small number of LCs for the short session. Doug will discuss the expected
priorities of the legislators and along with staff discuss potential priorities for the
Commissioners' consideration going into the short session.
A few top priorities for consideration include:
• Community Corrections Funding
• Public Health Modernization Funding
• Behavioral Health
0 4092 workgroup (reducing administrative burden)
o Joint taskforce on regional BH accountability
• Transportation Bill (dependent on outcome of the special session)
BUDGET IMPACTS:
None
ATTENDANCE:
Jen Patterson, Strategic Initiatives Manager
Doug Riggs, County Lobbyist
Deevy Holcomb, Director, Community Justice
Holly Harris, Director, Health Services
Chris Doty, Director, Road Department
MEETING DATE: September 24, 2025
SUBJECT: Possible establishment of a PERS side account
RECOMMENDED MOTION:
Move to approve the establishment of a PERS side account using funds from the PERS
Reserve Fund in the amount of $5 million and accepting a 25% match of $1.25 million from
the State of Oregon.
BACKGROUND AND POLICY IMPLICATIONS:
Deschutes County was eligible to apply for a 25% match from the Oregon Public Employees
Retirement System (PERS) Employer Incentive Fund during the phase two application
process for setting up a new side account. The County's net pension unfunded actuarial
liability (UAL) as a percentage of payroll was 162% as of the December 31, 2023 actuarial
valuation with a combined payroll valuation of $106,412,916. As an employer of the State
and Local Government Rate Pool (SLGRP), the County's funded status was 70% as of
December 31, 2023. These criteria enabled the County to meet the eligibility requirements
for a phase two application.
On July 1, 2025, the County applied for a 25% match if a $5 million side account was
created. There was no obligation from the application. The County was successful in its
application and is seeking the Board's approval to establish a new PERS side account using
funds from the PERS Reserve Fund in the amount of $5 million to receive the $1.25 million
match from the State.
To receive this match, the County must deposit funds into a side account by March 31,
2026, to be eligible for a side account adjustment to PERS rates beginning July 1, 2027. The
County is under no obligation to contribute a specific amount of money or any money at
all; the award from the Employer Incentive Fund is only an offer to participate in the match
funding.
In total, the State has $39 million allocated in the Employer Incentive Fund. There were 41
applications submitted, and 36 entities were approved before funding ran out. By law, PERS
approves applications in the order they are received. Other counties accepted in phase two
included Jefferson, Wasco, and Jackson.
Current Side Accounts
The County already has two separately allocated side accounts as summarized below:
Account #5121
Deposit on
Interest
Admin Expense
Rate Relief
Balance on
May 28, 2004
December 31, 2023
$ 6,761,232 $ 8,790,934 $ (18,000) $ (12,919,709) $ 2,614,457
Fate offset end date 1213112027
Account#5413 County Deposit $13miIIion+State Match of $3.25 mi I I i on = $16.25 mi I I i on
Deposit on
Interest
Admin Expense
Rate Relief
Balance on
May 29, 2020
December 31, 2023
$ 16,250,000 $ 6,144,893 $ (3,000) $ (5,671,158) $ 16,720,735
Fbte offset end date 1213112035
Side Account Creation
When an employer makes a lump -sum payment to prepay all or part of their pension UAL,
PERS deposits the money in a special account called a side account. This account is
attributed solely to the employer making the payment and is held separately from other
employer reserves. PERS applies the funds toward the employer's UAL (i.e., their PERS
debt), which reduces the employer's contribution rate. The payments from the side account
are amortized over a predetermined period (usually 20 years).
Side accounts increase an employer's actuarial assets, reducing the gap between actuarial
assets and actuarial liabilities. When liabilities exceed assets, this becomes a UAL.
Establishing a side account reduces the pension obligation, which reduces the employer
contributions and rates over time.
The Employer Incentive Fund (EIF) program was established by the 2018 Oregon Legislature
with Senate Bill 1566. This measure provides additional funding for PERS by creating the EIF
to match side account contributions by participating PERS employers. Employers who apply
to open or increase a side account under the EIF program receive a matching deposit of
25% of their side account deposit. The match is paid from the Employer Incentive Fund,
which is a separate fund managed by Oregon State Treasury that is funded by Oregon
Lottery sports betting proceeds.
Application Process:
Phase one, April 1 -June 30, 2025: Application period for employers with an unfunded
actuarial liability (UAL) greater than 200% of valuation payroll.
• Fund starting balance: $39 million
• Employers who were approved for matching funds: 8
• Matching funds allocated: $5.7 million
Phase two, July 1, 2025 - all funds are matched: Application period for all employers.
• Fund starting balance: $33.3 million
• Employers who were approved for matching funds: 28
• Matching funds allocated: $33.3 million
Side -account Criteria:
To qualify for matching funds, the employer's side account deposit must be:
• At least $25,000 (this qualifies for the minimum match amount of $6,250).
• No more than either $300,000 or 5% of the employer's unfunded actuarial liability
(UAL), whichever is greater.
Sourced from cash, not borrowed funds.
Rate -Offset Date:
The PERS rate offset will be calculated based on the actuarial valuation for the year in
which the payment is made into the side -account. The rate offset will be effective July 1
following the publication of that valuation. For example, if a payment is made October 1,
2025, the actuarial valuation for 2025 is published in 2026, and the rate offset would be
effective July 1, 2027.
Fees Associated with Side -Account:
In the first year of a new side -account, a $1,500 administrative fee is deducted to cover the
cost of PERS staff setting up the account. Each year thereafter, the administrative fee is
$500, which is deducted automatically from the side account.
BUDGET IMPACTS:
The application process required the County to submit an analysis of the effect of a new
side account deposit plus the State matching funds on future rates using their Employer
Rate Projection Tool (see attached summary). The projection estimated a new side account
of $6.25 million ($5 million deposit plus a $1.25 million match) will receive a rate credit of -
0.39% over a 20-year period with an estimated $10.3 million in savings.
ATTENDANCE:
Robert Tintle, Chief Financial Officer
Cam Sparks, Budget & Financial Planning Manager
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BOARD OF
COMMISSIONERS
MEETING DATE: September 24, 2025
SUBJECT: Treasury Report for August 2025
ATTENDANCE:
Bill Kuhn, County Treasurer
I ES COG
MEMORANDUM
DATE: September 22, 2025
TO: Board of County Commissioners
FROM: Bill Kuhn, Treasurer
SUBJECT: Treasury Report for August 2025
Following is the unaudited monthly treasury report for fiscal year to date (YTD) as of August 31, 2025.
Treasury and Investments
• The portfolio balance at the end of August was $302.4 million, a decrease of $4 million from July and an increase
of $20.4 million from last year (August 2024).
• Net investment income for August was $1,023.4K, approximately $7k lower than last month and $212.8k greater
than August 2024. YTD earnings of $2,053.6K are $418.9K 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 August. The FIB rate was 4.25%. Benchmark returns
for 24-month treasuries were down 3 basis points and 36-month treasuries were down 4 basis points from the
prior month.
• The average portfolio yield increased to 4.22%, which was up 21 bps from last month's average %.
• The portfolio weighted average time to maturity was 1.11 years.
`w1ES CMG
Deschutes • e� 2�
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Portfolio Breakdown: Par value by Investment Type
Municipal Debt
22,530,000
7.5%
Corporate Notes
15,000,000
5.0%
-
0.0 %
U.S. Treasuries
150,000,000
49.6%
Federal Agencies
62,000,000
20.5%
LGIP
35,844,195
11.9
First Interstate (Book Balance)
16,993,874
5.6%
Total Investments $
302,368,068
100.0 1.
Total Portfolio: By Investment Type
First Interstate Municipal Debt
Bank 7 59 rate Notes
5.6 %
s.0 %
LGIP
e Time Certificates
11,9%
0.0%
Federal Agencies
20.5 %
U. S. Treasus
a9.6%de
Portfolio by Broker
$80
$72.5
y
�
$59.9
4 $60
$40
$33.7 $38.2
$20
$7.3
$16.5 $21.5
Moreton Robert W DA Stifel Piper
Great Castle Oak
Capital Baird & Co Davidson Capital Sandler
Pacific
Markets
Securities
Aug-25 Y-T-D
Total Investment Income $ 1,035,353 $ 2,077,595
Less Fee: $12,000 per month (12,000) (24,000
Investment Income - Net $ 1,023,353 $ 2,053,595
Prior Year Comparison Aug-24 824,260 824,260
Category Maximums:.
Yield Percentages
U.S. Treasuries 100 %
LGIP ($61,749,000) 100%
Federal Agencies 100 %
Banker's Acceptances 25 %
Time Certificates 50 %
Municipal Debt 25%1
Corporate Debt 25%1
Current Month
LGIP 4.60%
Investments 4.16 %
Average 4.22 %
Prior Month
3.91
4.01
Benchmarks
24 Month Treasury 3.66 %
LGIP Rate 4.60%
36 Month Treasury 3.63 %
3.69%
4.60%
3.67 %
Maturit Years
Max Weighted Average
2.95 1.11
Term Minimum
_
Actual
0 to 30 Days
Under 1 Year
Under 5 Years
10%
25 %
100 %
20.6 %
51.8 %
100.0 %
Other
Policy
Actual
Corp Issuer
Callable
Weighted Ave.
5 %
25 %
AA2
3.0
9.8 %
AA1
investment Activity
Purchases in Month $
Sales/Redemptions in Month $
14,000,000
18,850,000
&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% —
Sep
400,000,000
350,000,000
300,000,000
250,000,000
200,000,000
150,000,000
100,000,000
50,000,000
24 Month Historic Investment Returns
Nov Jan Mar May July Sep Nov Jan Mar May July
—County Rate ® 2 Year Treasury Rate — Corporate Bond Rate IGIP Rate
Three Year Portfolio Balance
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 Jul-25
Five Year Maturity Distribution Schedule
14,000,000
�.In'R
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C O O,OO
BOARD OF
COMMISSIONERS
MEETING DATE: September 24, 2025
SUBJECT: Finance Report for August 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: September 22, 2025
TO: Board of County Commissioners
FROM: Robert Tintle, Chief Financial Officer
SUBJECT: Finance Report for August 2025
Following is the unaudited monthly finance report for fiscal year to date (YTD) as of August 31, 2025.
Budget to Actuals Report
General Fund
• Revenue YTD in the General Fund is $1.41VI or 2.9% of budget. By comparison, last year revenue YTD was
$1.91VI or 4.1% of budget.
• Expenses YTD are $5.71VI and 11.4% of budget. By comparison, last year expenses YTD were $5.91VI and 12.1%
of budget.
• Beginning Fund Balance is $23.1M or 109.5% of the budgeted $21.11VI beginning fund balance.
............... ...................................... ............................................ ..................................................................................................................... ..................................................................... ..............................................
...:
County Wide Financial Dashboard 001 -General Fund z 76.E%
Year Complete
Fund
select ali
;3lankj
� COi-General fan6
010 - A -,It -Clerk...
020-Code Abate._
j,o - Cc,nt ity _.
C40 - Court Tecnn._
050 -Economic 0...
060 - General Cou.,. i
07C- General
090 - Project Ci--
120-La;v Library
130 Parl: Acq,ns,
132 - Park D-elo-
Monthly GL Pen
0
2
All Major Funds
Budget to Actuals
Requirements Resources Beginning Working Capital
$5.7M Nam $1.4M f$23.1
11.4% 2.9% 109.5°%
Monthly Expenditures
12.1%
%of last year budqet
._..�_.._..._.w..,.,.._,_.w,��
Monthly Revenuesa.30.��.,...wM
% of last vear budget
�.
.....................................................................................................................................................
W"t • .re-,1—Acriel,
Budget to Actuals by Category
0 Aet—�, 0-fidget 0=roectla,
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 August 31, 2025.
Position Control Summary FY26
July - June
Percent
Org
Jul
Aug Sep Oct Nov Dec Jan
Feb Mar April May Unfilled
Assessor
Filled
32.00
32,00
Unfilled
3.26
3.26
9.25%
Clerk
Filled
9.48
9.48
Unfilled
1.00
1.00
9.54%
BOPTA
Filled
0.52
0.52
Unfilled
0.00%
DA
filled
58.85
57.05
Unfilled
2,45
4.25
5.46%
Tax
Filled
6.50
5.50
Unfilled
1.00
7.69%
Veterans'
Filled
5.00
5.00
Unfilled
-
0,00%
Property Mgmt
Filled
3.00
3.00
Unfilled
-
0,00%
Total General Fund
Filled
115.35
112.55
Unfilled
6.71
9.51
6.64%
Justice Court
filled
4.60
3,60
Unfilled
-
1.00
10.87%
Community Justice
Filled
40.60
41.20
Unfilled
6A0
5,80
12.98%
Sheriff
Filled
235.50
236.50
Unfilled
35.50
34.50
12.92%
Health Srvcs
Filled
376.43
371.58
Unfilled
42.20
47.05
10.66%
CDD
Filled
52.00
51.00
Unfilled
1.00
2.00
2.83%
Road
Filled
57.00
56.00
Unfilled
4.00
5.00
7.38%
Adult P&P
Filled
32.63
32.00
Unfilled
3.38
4.00
10.24%
Solid Waste
Filled
45.00
44.00
Unfilled
3.00
4.00
7.29%
Victims Assistance
Filled
5.50
5.50
Unfilled
4.00
4.00
42.11%
GIS Dedicated
Filled
2.00
2.00
Unfilled
-
-
0.00%
Fair & Expo
Filled
12.50
12.50
Unfilled
5.00
5.00
28.57%
Natural Resource
Filled
3.00
3.00
Unfilled
-
-
0.00%
ISF- Facilities
Filled
25.75
25.75
Unfilled
2.00
2.00
7.21%
ISF -Admin
Filled
8.75
8.75
Unfilled
0.50
0.50
5.41%
ISF - BOCC
Filled
3.00
3.00
Unfilled
-
-
0.00%
ISF- Finance
Filled
13.00
13.00
Unfilled
1.00
1.00
7.14%
ISF - Legal
Filled
7.00
7.00
Unfilled
-
-
0.00%
ISF -HR
Filled
8.00
8.00
Unfilled
3.00
3.00
27.27%
ISF - IT
Filled
19.00
19.00
Unfilled
1.00
2.00
7.32%
ISF - Risk
Filled
3.25
3.25
Unfilled
-
-
0.00%
911
Filled
56.00
56.00
Unfilled
5.00
5.00
8.20%
Total:
Filled
1,125.86
1,115.18
Unfilled
123.69
135.36 - - - - -
- - - -
Total
1,249.54
1,250.54 A - - - - -
- - - -
%Unfilled
9.90%
10.82%
30.36%
A 1.0 FTE increase in ISF-IT for an Applications Systems Analyst III, Limited Duration, per Resolution No. 2025-031,
�_I ES CO
Why �y Budget to Actuals - Total Personnel and Overtime Report
FY26 YTD August 31, 2025
1�l
Total Personnel Costs
Projection
Budgeted
Actual
Projected
(Over) / Under
Fund
Personnel Costs
Personnel Costs
Personnel Costs
Budget
Fund
Number
001
001 -General Fund
030
030-Juvenile
160
160/170 - TRT
200
200 - ARPA
220
220 -Justice Court
255
255 - Sheriffs Office
274
274 - Health Services
295
295 - CDD
325
325-Road
355
355 -Adult P&P
465
465 - Road CIP
610
610 - Solid Waste
615
615 - Fair & Expo
616
616 -Annual County Fair
617
617 - Fair & Expo Capital Reserve
618
618 - RV Park
619
619 - RV Park Reserve
670
670 - Risk Management
675
675 - Health Benefits
705
705 - 911
999 -All Other Funds
Total
L l,b/b,L73 4,
L,b43,LVJ P
4l,b/b,L73 P
'
7,952,601
9 88, 561
7,952,601
284,576
40,037
284,576
680,892
92,610
680,892
53,651,796
7,197,558
53,651,796
-
64,152,894
8,425,939
63,857,420
295,474
8,960,882
1,230,187
8,993,114 Q
(32,232)
10,434,868
1,404,925
10,454,963 Q
(20,095)
6,363,227
837,587
6,363,227
6,742,398
872,655
6,742,398
2,018,500
238,999
2,018,500
284,780
46,817
284,780
17 2, 715
18,325
172,715
575,411
79,541
575,411
11,064,394
1,430,450
11,064,394
19,917,527
2,489,381
19,917,527
$ 215,135,754 $
28,236,776 $
214,892,607 $
243,147
Overtime
Budgeted OT
Actual
I OT
(Over) /
I Under Budget
150,000
150,000
15,802
134,198
110
-
110
2,365,500
376,401
1,989,099
179,900
31,706
148,194
28,750
4,280
24,470
200,000
24,227
175,773
10,000
683
9,317
150,000
16,500
133,500
40,000
18,118
21,882
2,500
2,401
99
4,000
281
3,719
400,000
34,067
365,933
61,700
3,063
58,637
$ 3,663,260 $
545,584 $
3,117,676
=..,—
� < Budget to Actuals - Countywide Summary
16.7%
All Departments Year Complete
FY26 YTD August 31, 2025 (unaudited)
Fiscal Year 2025 Fiscal Year 2026
RESOURCES Budget Actuals % Budget Actuals % Projection %
001 - General Fund
47,226,179
48,860,230
103%
48,569,324
030 - Juvenile
926,504
1,089,492
118%
1,012,772
160/170 - TLT
12,400,800
12,638,380
102%
12,449,000
200 - ARPA
9,726,687
9,640,284
99%
984,959
220 - Justice Court
506,200
525,739
104%
542,597
255 -Sheriff's Office
64,030,262
65,683,588
103% '
67,205,539
274 - Health Services
69,034,749
66,297,975
96%
65,210,754
295 - CDD
9,401,238
9,902,984
105% `:
9,923,169
325 - Road
27,585,291
28,539,189
103%
27,423,030
355 -Adult P&P
6,323,657
6,474,077
102% `
6,888,500
465 - Road CIP
1,357,339
1,499,037
110%
1,384,712
610 - Solid Waste
19,769,001
20,286,179
103%
22,198,501
615 -Fair &Expo
3,206,000
3,065,966
96%
3,677,500
616 - Annual County Fair
2,350,667
2,672,649
114%
2,656,367
617 - Fair & Expo Capital
88,000
229,192
260%
117,000
Reserve
618 - RV Park
489,000
550,566
113%
493,800
619 - RV Park Reserve
45,000
60,431
134%
58,000
670 -Risk Management
3,398,791
3,560,379
105%
3,401,406
675 - Health Benefits
42,854,789
42,583,511
99%
43,475,500
705 - 911
14,733,900
15,114,610
103%
15,281,100
999 -Other
66,990,312
60,966,075
91%
60,989,947
1,405,707 3%
155,066 15%
4,318,538
35%
519,683
53%
99,506
18%
1,167,396
2%
4,907,767
8%
1,859,772 19%
3,474,402 13%
1,332,512 19%
117,671 8%
3,757,039 17%
440,452 12%
2,648,814 100%
24,958 21% 's
134,736 27%
11,460 20%
718,506 21%
5,968,668 14%
158,467 1 %
7,381,729 12%
TOTAL RESOURCES 402,444,366 400,240,536 99% 393,943,477 40,602,849 10%
48,576,324 100%
1,125,292 111 %
12,849,000 103%
984,959 100%
542,597 100%
67,205,539 100%
64,398,767 99%
10, 004,169 101 %
27,435,865 100%
6,081,051 88%
1,384,712 100%
22,204,706 100%
3,281,000 89%
2,716,376 102%
117,000 100%
519,579 105%
58,000 100%
3,401,406 100%
43,475,500 100%
15,281,100 100%
60,986,947 100%
392,629,889 100%
uTES �
°G2� Budget to Actuals - Countywide Summary 16.7°�0
-•`,. All Departments Year Complete
-
FY26 YTD August 31, 2025 (unaudited)
Fiscal Year 2025
Fiscal Year 2026
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
001 - General Fund
33,458,125
27,753,041
83%
32,454,372
3,956,435
12% ?
32,454,372
100%
030 - Juvenile
9,381,846
8,395,583
89%
10,005,365
1,251,776
13%
10,005,365
100%
160/170 - TLT
5,897,854
5,866,504
99%
3,787,748
571,075
15%
3,787,748
100%
200 - ARPA
987,540
901,136
91%
984,959
96,762
10%
984,959
100%
220 - Justice Court
863,097
848,978
98%
911,837
131,894
14%
911,837
100%
255 -Sheriff's Office
66,610,275
62,032,950
93% i
68,836,488
9,006,013
13%
68,836,488
100%
274 - Health Services
84,148,302
76,480,381
91%
85,239,096
10,413,145
12%
84,176,942
99%
295 - CDD
9,991,245
9,641,286
96%
10,858,928
1,589,879
15%
10,897,910
100%
325 - Road
19,655,197
17,976,718
91%
19,713,342
2,952,819
15%
19,733,437
100%
355 - Adult P&P
8,371,685
7,309,804
87%
8,310,376
1,044,325
13%
8,110,376
98%
465 - Road CIP
16,323,504
8,402,847
51%
19,022,701
133,453
1%
18,722,701
98%
610 - Solid Waste
17,321,744
15,304,121
88%
18,981,700
1,455,813
8%
18,981,700
100%
615 - Fair & Expo
4,838,162
4,267,530
88%
5,180,328
505,981
10%
4,796,500
93%
616 -Annual County Fair
2,671,901
2,735,980
102%
2,733,905
2,101,722
77%
2,733,905
100%
617 - Fair & Expo Capital
1,260,000
287,354
23%
1,265,000
-
0%
1,265,000
100%
Reserve
618 - RV Park
726,864
581,252
80%
584,318
71,914
12%
556,516
95%
619 - RV Park Reserve
170,000
-
0%
170,000
-
0%
170,000
100%
670 - Risk Management
5,631,442
4,358,595
77%
6,555,370
979,033
15%
6,555,370
100%
675 - Health Benefits
38,819,094
35,056,943
90%
42,410,545
2,407,363
6%
42,410,545
100%
705 - 911
17,254,619
14,333,116
83%
17,381,915
2,064,801
12%
17,381,915
100%
999 - Other
108,891,467
67,970,672
62% i
93,718,811
7,233,796
8%
93,676,381
100%
TOTAL REQUIREMENTS
453,273,963
370,504,790
82%
449,107,104
47,968,000
11%
447,149,967
100%
Q`���
�ES°G2� Budget to Actuals - Countywide Summary
-•,,, All Departments
FY26 YTD August 31, 2025 (unaudited)
TRANSFERS
001 - General Fund
030 - Juvenile
160/170 - TLT
200 - ARPA
220 - Justice Court
255 - Sheriffs Office
274 - Health Services
295 - CDD
325 - Road
355 - Adult P&P
465 - Road CIP
610 - Solid Waste
615 - Fair & Expo
616 - Annual County Fair
617 - Fair & Expo Capital
Reserve
618 - RV Park
619 - RV Park Reserve
670 - Risk Management
705 - 911
999 - Other
TOTAL TRANSFERS
16.7%
Year Complete
Fiscal Year 2025
Fiscal Year 2026
Budget
Actuals
%
Budget
Actuals
%
Projection %
(14,367,610)
(13,527,898)
94%
(17,064,685)
(1,719,647)
10%
(17,064,685) 100%
8,068,153
8,068,153
100%
8,332,617
1,388,770
17%
8,332,617 100%
(8,502,946)
(8,435,685)
99%
(8,504,172)
(1,166,820)
14%
(9,061,252) 107%
(9,038,089)
(9,038,090)
100%
380,521
323,238
85%
3,399,187
3,433,619
101%
10,671,364
6,469,556
61%
(123,668)
(125,725)
102%
(10,720,695)
(10,720,695)
100%
626,964
626,964
100%
10,631,333
9,015,761
85%
(4,564,141)
(4,564,141)
100%
1,227,123
1,219,136
99%
(121,900)
(121,900)
100%
615,396
609,543
99%
57,858 57,858 100%
122,142 122,142 100%
(4,500) (4,500) 100%
391,417
3,319,909
17,813,229
790,941
(9,690,281)
583,198
9,600,781
(4,673,934)
1,312,508
(235,000)
448,946
65,236 17%
606,402 18%
105,747 1%
- 0%
(6,426) 0%
97,200 17%
- 0%
(3,989) 0%
218,751 17%
(39,167) 17%
74,824 17%
(41,600)
(6,933)
17%
221,600
36,933
17%
(4,800)
(800)
17%
11,643,508 16,592,662 143% (2,600,674) 349,920 -13%
391,417
100%
3,319,909
100%
17,045,482
96% s
790,941
100%
(9,690,281)
100%
583,198
100%
9,600,781
100%
(4,673,934)
100%
1,312,508
100%
(235,000)
100%
448,946
100%
(41,600)
100%
221,600
100%
(4,800)
100%
(1,275,847)
49%
IES C 0 Budget to Actuals - Countywide Summary 16.7%
All Departments Year Complete
FY26 YTD August 31, 2025 (unaudited)
I Fiscal Year 2025
1
Fiscal Year 2026
ENDING FUND BALANCE
Budget
Actuals
%
Budget
Actuals
Projection
%
001 - General Fund
14,892,974
23,071,821
155%
20,120,267
18,794,646
20,127,267
100%
030 -Juvenile
977,419
2,126,671
218%
1,040,024
2,418,731
1,486,041
143%
160/170 - TLT
1,163,809
1,500,000
129%
1,500,000
4,080,642
1,500,000
100%
200 - ARPA
999%
422,921
220 - Justice Court
23,624
-
0%
22,177
32,848
22,177
100%
255 -Sheriff's Office
16,386,036
22,651,119
138%
20,188,960
15,530,015
20,188,960
100%
274 - Health Services
8,014,338
8,743,678
109%
7,529,160
3,106,320
7,600,046
101%
295 - CDD
38,691
888,339
999%
900,299
1,158,232
942,317
105%
325 - Road
3,206,945
5,839,323
182%
2,440,000
6,354,480
3,857,191
158%
355 - Adult P&P
905,760
2,118,061
234%
861,322
2,503,447
807,030
94%
465 - Road CIP
11,340,452
17,787,235
157%
7,349,914
17,771,453
10,050,027
137%
610 - Solid Waste
1,921,897
4,456,699
232%
1,984,768
6,753,937
3,067,794
155%
615 - Fair & Expo
126,731
549,343
433%
212,680
655,977
200,008
94%
616 - Annual County Fair
66,317
324,220
489%
58,462
832,145
118,471
203%::
617 - Fair & Expo Capital
2,622,728
3,730,713
142%
2,914,946
3,813,348
2,914,946
100%
Reserve
618 - RV Park
132,760
339,939
256%
66,882
382,727
120,463
180%
619 - RV Park Reserve
1,518,531
1,703,962
112%
1,639,600
1,752,356
1,639,600
100%
670 - Risk Management
5,931,013
7,365,448
124%
5,841,236
7,104,121
5,841,236
100%
675 - Health Benefits
7,895,427
11,386,300
144%
8,564,955
14,733,321
11,364,955
133%
705-911
11,850,746
15,152,959
128%
10,813,185
12,766,815
12,572,977
116%
999- Other
97,994,846
137,735,181
141%
106,977,433
137,253,692
108,666,334
102%
TOTAL FUND BALANCE
187,011,044
267,471,010
143%
201,026,270
258,222,173
213,087,840
106%
ES Budget to Actuals Report
2� General Fund - Fund 001
�ft,./' FY26 YTD August 31, 2025 (unaudited)
16.7%
Year Complete
Fiscal Year 2025
Fiscal Year 2026
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection
% $ Variance
PVAB
11,000
11,483
104% '
11,000
-
0%
11,000
100%
Property Taxes - Current
39,604,000
39,978,464
101%
41,196,000
47,945
0% ':
41,196,000
100% -'- A
Property Taxes - Prior
328,000
459,989
140% ':
338,000
103,674
31%
338,000
100%
Other General Revenues
4,059,656
4,351,209
107%
3,792,176
485,430
13%
3,792,176
100%
Assessor
849,000
868,511
102%
821,000
6,380
1%
821,000
100% 's
Clerk
1,426,160
1,583,352
111%
1,331,240
250,037
19% I
1,331,240
100%
District Attorney
427,077
511,255
120%
206,832
86,013
42%
206,832
100%
Tax Office
146,200
152,257
104%
142,700
9,291
7%
142,700
100%
Veterans
305,086
220,206
72%
194,448
-
0%
201,448
104% 7,000 B
Property Management
70,000
75,275
108%
97,000
16,083
17%
97,000
100%
Non -Departmental
636,279
438,928
400,853
91%
438,928
100%
TOTAL RESOURCES
47,226,179
48,848,280
103%
48,569,324
1,405,707
3% !
48,576,324
100% 7,000
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
PVAB
96,193
91,103
95%
100,980
19,527
19%
100,980
100%
Assessor
6,709,361
5,882,758
88%
6,898,967
1,066,627
15%
6,898,967
100%
Clerk
2,719,443
2,407,606
89%
2,416,514
226,477
9%
2,416,514
100%
District Attorney
13,369,290
12,487,474
93%
14,143,428
1,829,917
13%
14,143,428
100%
Medical Examiner
466,854
396,143
85%
465,653
25,342
5%
465,653
100%
Tax Office
1,065,042
1,024,545
96%
1,054,084
175,728
17%
1,054,084
100%
Veterans
1,068,340
985,878
92%
1,012,065
149,246
15%
1,012,065
100%
Property Management
596,494
576,409
97%
640,822
91,949
14% ':
640,822
100%
Non -Departmental
7,367,108
3,889,175
53%
5,721,859
371,622
6%
5,721,859
100%
TOTAL REQUIREMENTS
33,458,125
27,741,091
83% i
32,454,372
3,956,435
12% i
32,454,372
100%
TRANSFERS
Budget
Actuals %
Budget
Actuals %
Projection
% $ Variance
Transfers In
5,519,522
5,476,511 99%
61,500
- 0%
61,500
100%
Transfers Out
(19,887,132)
(19,004,409) 96%
(17,126,185)
(1,719,647) 10% ':
(17,126,185)
100%
TOTAL TRANSFERS
[ (14,367,610)
(13,527,898) 94%
(17,064,685)
(1,719,647) 10% E
(17,064,685)
100% i
FUND BALANCE Budget Actuals % Budget
Actuals %
Projection % $ Variance
Beginning Fund Balance 15,492,530 15,492,530 100% 21,070,000
23,065,022 109% i
21,070,000 100% C
Resources over Requirements 13,768,054 21,107,189 16,114,952
(2,550,728)
16,121,952 7,000
Net Transfers - In (Out) i (14,367,610) (13,527,898) (17,064,685)
(1,719,647)
(17,064,685)
TOTAL FUND BALANCE $ 14,892,974 $ 23,071,821 155% $ 20,120,267
$ 18,794,646 93%
$ 20,127,267 100% $7,000D
A Current year taxes received primarily in November, February and May
B Oregon Dept. of Veteran's Affairs grant reimbursed quarterly
C Final Beginning Fund Balance will be determined after the final close of FY25
D Out of the total ending fund balance, $13,594,731 are required contingency balances, $663,000
are restricted Opioid
Settlement Funds, $567,963 are
recategorized ARPA funds that haven't been allocated and $500K is Emergency Reserves.
,��1t5 Budget to Actuals Report
2- Juvenile -Fund 030
, FY26 YTD August 31, 2025 (unaudited)
RESOURCES
OYA Basic & Diversion
ODE Juvenile Crime Prev
Leases
Inmate/Prisoner Housing
Gen Fund-Opioid Settlement
Interest on Investments
Expungements
DOC Unif Crime Fee/HB2712
Miscellaneous
OJD Court Fac/Sec SB 1065
16.7%
Year Complete
Fiscal Year 2025
Fiscal Year 2026
Budget
Actuals
%
Budget
Actuals
%
Projection
% $ Variance
477,421
503,583
105% '
480,000
0%
480,000
100%
112,772
130,796
116%
112,772
0%
112,772
100%
97,500
97,594
100% '
101,000
16,916
17%E
101,000
100%
65,000
100,080
154%
75,000
5,940
8%
75,000
100%
74,000
0% i
74,000
100%
49,000
87,043
178%
57,000
16,518
29% `:
57,000
100%
40,000
68,236
171%
40,000
0% ':
40,000
100%
52,000
53,359
103% ':
35,000
0%
35,000
100% i
6,811
26,728
392%
26,000
111,615
429% i
137,520
529% i 111,520 A
12,000
16,284
136%
12,000
3,317
28%
12,000
100%
Contract Payments 4,000 - 0% - 760 1,000 1,000'. B
Food Subsidy 10,000 5,790 58% -
TOTAL RESOURCES 926,504 1,089,492 118% 1,012,772 155,066 15% 1,125,292 111% 112,520
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Personnel Services
7,497,894
6,685,508
89%
7,952,601
988,561
12%
7,952,601
100%
Materials and Services
1,863,952
1,690,256
91%
2,052,764
263,215
13%
2,052,764
100%
Capital Outlay
20,000
19,819
99%
-
-
TOTAL REQUIREMENTS
9,381,846
8,395,583
89%
10,005,365
1,251,776
13%
10,005,365
100%
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
% $ Variance
Transfers In- General Funds
8,143,712
8,143,712
100%
8,409,500
1,401,583
17%
8,409,500
100%
Transfers Out
(1,324)
(221)
17%
(1,324)
100%
Transfers Out-Veh Reserve
(75,559)
(75,559)
100% '
(75,559)
(12,593)
17%
(75,559)
i
100%
TOTAL TRANSFERS
8,068,153
8,068,153
100%
8,332,617
1,388,770
17%
8,332,617
100%
FUND BALANCE
Beginning Fund Balance
Budget Actuals % Budget
1,364,608 1,364,608 100% 1,700,000
Actuals
%
Projection
%
$ Variance
2,126,671
125%
2,033,497
120%
333,497 C
Resources over Requirements (8,455,342) (7,306,091) (8,992,593) (1,096,710) (8,880,073) 112,520i
Net Transfers - In (Out) 8,068,153 8,068,153 8,332,617 1,388,770 8,332,617
TOTAL FUND BALANCE $ 977,419 $ 2,126,671 218% $ 1,040,024 $ 2,418,731 233% $ 1,486,041 143% $446,017`:
A Deferred revenue from FY25 for COHC grant.
B Work crew contract for cleanup services.
C Fund balanced based on closeout of FY25 (Materials and services reduction along with vacancy savings from FY25).
Budget to Actuals Report
��lES
oG2�
Q�TLT - Fund 160/170
FY26 YTD August 31, 2025 (unaudited)
c
16.7/0
Year Complete
Fiscal Year 2025
Fiscal Year 2026
RESOURCES Budget Actuals %
Budget
Actuals
%
Projection
%
$ Variance
Lodging Taxes 12,332,800 12,539,364 102%
12,341,000
4,300,363
35%
12,341,000
100%
Interest on Investments 68,000 98,403 145%
108,000
18,175
17%
108,000
100%
Certificate of Authority Revenue -
-
400,000
400,000 A
Miscellaneous - 614
-
-
-
TOTAL RESOURCES 12,400,800 12,638,380 102% S
12,449,000
4,318,538
35% E
12,849,000
103%
E 400,000E
REQUIREMENTS Budget Actuals %
Budget
Actuals
%
Projection
%
$ Variance
VCO
3,376,105
3,359,350
100% S
3,305,854
460,800
14%
3,305,854
100% -i B
Administrative
287,388
280,544
98%
325,976
49,294
15%
325,976
100%
Interfund Charges
186,611
186,611
100%
113,168
18,861
17% 1
113,168
100%
Software
47,750
40,000
84%
42,750
42,120
99%
42,750
100%
Grants & Contributions
2,000,000
2,000,000
100%
-
-
TOTAL REQUIREMENTS
5,897,854
5,866,504
99%
3,787,748
571,075
15%
3,787,748
100%
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
% $ Variance
Transfer Out - CDD
(100,000)
(100,000)
100%
Transfer Out - RV Park
(20,000)
(20,000)
100%
(20,000)
(3,333)
17%
(20,000)
100%
Transfer Out - Annual Fair
(75,000)
(75,000)
100% '
(75,000)
(12,500)
17%
(75,000)
100%
Transfer Out - Health
(276,572)
(276,572)
100%
(376,572)
(62,762)
17%
(376,572)
100%
Transfer Out - Justice Court
(380,521)
(323,238)
85%
(400,521)
(66,754)
17%
(400,521)
100%
Transfer Out - F&E Reserve
(465,396)
(459,543)
99%
(448,946)
(74,824)
17% '•
(448,946)
100% C
Transfer Out - F&E
(1,011,000)
(1,003,013)
99%
(978,285)
(163,048)
17%
(978,285)
100%
Transfer Out - General County
(921,670)
(925,531)
100%
(1,049,811)
(174,969)
17%
(1,606,891)
153% (557,080)
Reserve
Transfer Out - Courthouse Debt
(1,501,000)
(1,501,000)
100% !
(1,503,250)
-
0% i
(1,503,250)
100%
Service
TransferOut- Sheriff
(3,751,787)
(3,751,787)
100%
(3,651,787)
(608,631)
17%
(3,651,787)
100%
TOTAL TRANSFERS
(8,502,946)
(8,435,685)
99%
(8,504,172)
(1,166,820)
14%
(9,061,252)
107% (557,080)E
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Projection %
$ Variance
Beginning Fund Balance
3,163,809
3,163,809 100%
1,342,920
1,500,000 112%
1,500,000 112%
157,080
Resources over Requirements
6,502,946
6,771,876
8,661,252
3,747,463
9,061,252
400,000
Net Transfers - In (Out)
(8,502,946)
(8,435,685)
(8,504,172)
(1,166,820)
(9,061,252)
(557,080)E
TOTAL FUND BALANCE
$ 1,163,809
$ 1,500,000 129%
$ 1,500,000
$ 4,080,642 272%
$ 1,500,000 100%
$- D
A Estimated Certificate of Authority Fee revenue
8 Payments to VCO based on a percent of TLT collections
C The balance of the 1 % F&E TLT is transferred to F&E reserves
D Remaining funds will be reserved in the TLT fund to cover one year's worth of debt service of $1.5 million
ESC0 Budget to Actuals Report
2� ARPA —Fund 200
-tf FY26 YTD August 31, 2025 (unaudited)
16.7%
Year Complete
Fiscal Year 2025
Fiscal Year 2026
RESOURCES
Budget
Actuals
%
Budget Actuals % Projection % $ Variance
State & Local Coronavirus Fiscal
4,921,150
4,834,747
98%
984,959 519,683 53% 984,959 100%
Recovery Funds
Local Assistance & Tribal
4,622,145
4,622,145
100%
Consistency
Interest on Investments
183,392
183,392
100%
-
i
TOTAL RESOURCES
9,726,687
9,640,284
99%
984,959 519,683 53% ! 984,959 100%
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Infrastructure
-
(149,988)
625,719 6,115 1% 625,719 100%
Services to Disproportionately
727,947
756,925
104% 359,240 90,646 25% 359,240 100%
Impacted Communities
Negative Economic Impacts
-
Administrative
46,860
92,716
198%
Public Health
212,733
201,482
95% -
TOTAL REQUIREMENTS
987,540
901,136
91% 984,959 96,762 10% E 984,959 100%
TRANSFERS
Budget
Actuals
% Budget
Actuals % Projection % $ Variance
Transfers Out -Campus
(4,756,307)
(4,756,307)
100% -
-
Improvement
Transfers Out -General Fund
(4,281,782)
(4,281,782)
100%-
TOTAL TRANSFERS
(9,038,089)
(9,038,090)
100%
FUND BALANCE
Budget
Actuals
% Budget
Actuals % Projection % $ Variance
Beginning Fund Balance
298,942
298,942
100%
Resources over Requirements
8,739,147
8,739,148
422,921
Net Transfers - In (Out)
(9,038,089)
(9,038,090)
-
TOTAL FUND BALANCE
$_
$ 422,921 999% - $ `:
01ES � Budget to Actuals Report
0,2< Justice Court - Fund 220
FY26 YTD August 31, 2025 (unaudited)
16.7%
Year Complete
Fiscal Year 2025
Fiscal Year 2026
RESOURCES
Budget Actuals
%
Budget
Actuals
%
Projection
% $ Variance
Court Fines & Fees
504,200 523,360
104%
534,597
97,349
18% t
534,597
100%
Other
7,300
1,815
25%
7,300
100%
Interest on Investments
2,000 2,380
119%
700
342
49%
700
100%
TOTAL RESOURCES
506,200 525,739
104%
542,597
99,506
18% E
542,597
100%
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Personnel Services
641,713
632,641
99%
680,892
92,610
14% 's
680,892
100%
Materials and Services
221,384
216,336
98%
230,945
39,285
17%
230,945
100% ': A
TOTAL REQUIREMENTS
863,097
848,978
98% f
911,837
131,894
14% !
911,837
100%
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
% $ Variance
Transfers In -TRT
380,521
323,238
85%
400,521
66,754
17 1
400,521
100%
Transfers Out
-
-
(9,104)
(1,517)
17%
(9,104)
100%
TOTAL TRANSFERS
380,521
323,238
85%
391,417
65,236
17%
391,417
100%
FUND BALANCE
Budget Actuals %
Budget
Actuals %
Projection % $ Variance
Beginning Fund Balance
-
-
0%
Resources over Requirements
(356,897) (323,238)
(369,240)
(32,388)
(369,240)
Net Transfers - In (Out)
380,521 323,238
391,417
65,236
391,417
TOTAL FUND BALANCE
$ 23,624 $ 0 0%
$ 22,177
$ 32,848 148%
$ 22,177 100% $0'
A One time yearly software maintenance
fee paid in July for entire fiscal year.
I'ZO-W.,54.,
vTES CBudget to Actuals Report
Sheriff's Office -Fund 255
FY26 YTD August 31, 2025 (unaudited)
16.7%
Year Complete
Fiscal Year 2025
Fiscal Year 2026
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection
% $ Variance
LED #1 Property Tax Current
40,066,974
39,848,942
99%
41,530,000
45,741
0%
41,530,000
100%
LED #2 Property Tax Current
15,958,353
15,927,104
100%
16,573,000
18,282
0%
16,573,000
100%
Sheriff's Office Revenues
7,034,935
8,274,910
118% !
7,924,539
838,160
11%
7,924,539
100%
LED #1 Interest
400,000
745,621
186% !
504,000
91,026
18%
504,000
100%
LED #1 Property Tax Prior
300,000
413,618
138% `:
310,000
98,703
32%
310,000
100%
LED #2 Interest
150,000
296,571
198% ':
239,000
35,391
15%
239,000
100%
LED #2 Property Tax Prior
120,000
169,749
141 %
125,000
40,093
32%
125,000
100%
LED #1 Foreclosed Properties
767
LED #2 Foreclosed Properties
306
TOTAL RESOURCES
64,030,262
65,677,588
103%
67,205,539
1,167,396
2%
67,205,539
100%
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Digital Forensics
1,419,216
1,441,291
102% '
1,518,547
274,187
18%
1,518,547
100%
Concealed Handgun Licenses
592,803
511,225
86%
681,414
94,352
14%
681,414
100%
Rickard Ranch
610,205
404,707
66% ':
489,653
64,370
13%
489,653
100%
Sheriffs Services
5,230,244
5,517,314
105%
5,483,124
949,206
17%
5,483,124
100%
Civil/Special Units
1,281,834
1,164,272
91% •.
1,359,767
122,042
9%
1,359,767
100%
Automotive/Communications
4,152,483
3,833,518
92%
3,775,328
372,564
10%
3,775,328
100%
Detective
4,710,801
4,007,925
85%
5,097,713
566,173
11%
5,097,713
100%
Patrol
15,307,105
14,856,156
97%
14,967,896
2,314,169
15%
14,967,896
100%
Records
875,606
854,723
98%
1,056,150
128,754
12%
1,056,150
100%
Adult Jail
25,112,557
23,163,023
92%
27,212,459
3,440,316
13%
27,212,459
100%
Court Security
649,844
549,005
84% i
670,951
97,169
14%
670,951
100%
Emergency Services
888,223
697,060
78%
863,808
58,046
7% ':
863,808
100%
Special Services
3,055,000
2,726,723
89%
2,895,912
316,423
11%
2,895,912
100%
Training
1,765,299
1,123,641
64%
1,505,100
124,238
8% '•.
1,505,100
100%
Other Law Enforcement
959,055
675,493
70%
858,666
84,002
10%
858,666
100%
Non - Departmental
500,875
999%
400,000
(0)
0% s
400,000
100%
TOTAL REQUIREMENTS
66,610,275
62,026,950
93%
68,836,488
9,006,013
13%
68,836,488
100%
TRANSFERS
Transfer In - TRT
Transfer In - Video Lottery
Transfers Out
Transfers Out - Debt Service
TOTALTRANSFERS
Budget
Actuals
%
Budget
Actuals %
3,751,787
3,751,787
100%
3,651,787
608,631 17%
2,500
- 0%
(94,100)
(59,668)
63%
(74,878)
(2,230) 3%
(258,500)
(258,500)
100%
(259,500)
- 0%
3,399,187 3,433,619 101% 3,319,909 606,402 18%
Projection % $ Variance
3,651,787
100%
2,500
100%
(74,878)
100% €
(259,500)
100%
3,319,909
100%
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Projection % $ Variance
Beginning Fund Balance
15,566,862
15,566,861 100%
18,500,000
22,762,230 123%
18,500,000 100% A
Resources over Requirements
(2,580,013)
3,650,639
(1,630,949)
(7,838,617)
(1,630,949)
Net Transfers - In (Out)
3,399,187
3,433,619
3,319,909
606,402
3,319,909
TOTAL FUND BALANCE
$ 16,386,036
$ 22,651,119 138%
$ 20,188,960
$ 15,530,015 77%
$ 20,188,960 100% $0
A Final Beginning Fund Balance will be determined after the final close of FY25
IES C-0 Budget to Actuals Report
Z� Health Services - Fund 274
FY26 YTD August 31, 2025 (unaudited)
16.7%
Year Complete
Fiscal Year 2025 Fiscal Year 2026
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
State Grant
28,477,273
22,424,441
79%
26,868,127
407,895
2%
25,987,131
97%
(880,996)
OHP Capitation
17,529,405
17,070,198
97%
17,407,429
2,942,370
17%
17,407,429
100%
OHP Fee for Service
4,788,744
6,429,640
134% ?
5,680,220
505,577
9%
5,680,220
100%
State Miscellaneous
7,330,050
10,107,552
138%
4,912,787
474,047
10%
4,858,717
99%
(54,070):
Local Grants
2,763,131
2,192,648
79% ':
2,053,887
27,225
1%
1,968,803
96%
(85,084):
Environmental Health Fees
1,637,892
1,727,069
105% ':
1,746,506
70,438
4%
1,746,506
100%
Medicaid
627,276
1,417,080
226% i
1,168,850
128,948
11%
1,168,850
100%
Interfund Contract- Gen Fund
169,000
127,000
75%
1,094,969
21,167
2% ':
1,094,969
100%
State - Medicaid/Medicare
1,587,117
1,119,530
71%
981,950
100,105
10%
981,950
100%
Other
1,293,235
769,358
59%
847,130
21,860
3%
1,055,200
125%
208,070
Interest on Investments
317,000
717,053
226%
752,000
107,086
14%
752,000
100%
Patient Fees
761,626
842,003
111%
740,630
39,015
5%
740,630
100%
State - Medicare
195,057
435,583
223% '
380,938
25,918
7%
380,938
100%
Vital Records
318,000
363,086
114%
325,000
36,117
11%
325,000
100%
Liquor Revenue
177,574
157,079
88%
177,799
0%
177,799
100%
Federal Grants
987,369
369,515
37%
72,532
0%
72,625
100%
93
State Shared- Family Planning
75,000
29,140
39%
TOTAL RESOURCES
69,034,749
66,297,975
96% ':
65,210,754
4,907,767
8%
64,398,767
99%
(811,987)
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Administration Allocation
-
0%
-
-
-
Personnel Services
58,905,375
56,716,865
96%
64,152,894
8,425,939
13%
63,857,420
100%
295,474':
Materials and Services
23,310,927
19,088,068
82% i
15,909,360
1,935,035
12%
15,852,680
100%
56,680
Capital Outlay
1,932,000
675,448
35%
5,176,842
52,172
1%
4,466,842
86%
710,000E
TOTAL REQUIREMENTS
84,148,302
76,480,381
91%
85,239,096
10,413,145
12%
84,176,942
99%
1,062,154E
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfers In- OHP Mental Health
4,266,163
-
0%
11,130,299
0%
10,362,552
93%
(767,747)
Transfers In- General Fund
7,218,715
6,914,116
96%
6,808,300
-
0%
6,808,300
100%
Transfers In - TRT
276,572
276,572
100%
376,572
62,762
17% E
376,572
100%
Transfers In - Video Lottery
250,000
250,000
100%
108,770
108,770
100%
108,770
100%
Transfers In -Acute Care Service
626,000
621,684
99%
-
Transfers In- Sheriff's Office
30,000
30,000
100%
Transfers Out
(1,996,086)
(1,622,815)
81% E
(610,712)
(65,785)
11%
(610,712)
100%
TOTALTRANSFERS
10,671,364
6,469,556
61%
17,813,229
105,747
1%
1 17,045,482
96%
(767,747)
FUND BALANCE
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Beginning Fund Balance
12,456,527
12,456,527
100%
9,744,273
8,505,951
87%
10,332,739
106%
588,466
Resources over Requirements
(15,113,553)
(10,182,405)
(20,028,342)
(5,505,378)
(19,778,175)
250,167
Net Transfers - In (Out)
10,671,364
6,469,556
17,813,229
105,747
17,045,482
(767,747)
TOTAL FUND BALANCE
$ 8,014,338
$ 8,743,678
109%
$ 7,529,160
$ 3,106,320
41%
$ 7,600,046
101%
$70,886
`,�VtES ..Budget to Actuals Report
Health Services - Admin - Fund 274
FY26 YTD August 31, 2025 (unaudited)
16.7%
Year Complete
Fiscal Year 2025
Fiscal Year 2026
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection
% $ Variance
Interest on Investments
317,000
717,053
226%
752,000
107,086
14%
752,000
100%
State Miscellaneous
-
-
350,000
-
0%
350,000
100%
Vital Records
-
325,000
36,117
11%
325,000
100%
Other
511,588
252,702
49%
256,035
8,498
3% E
256,753
100% E 718':
State Grant
132,289
133,091
101% ;
12,380
-
0%
12,380
100%
OHP Capitation
474,674
461,653
97%-
TOTAL RESOURCES
1,435,551
1,564,499
109%
1,695,415
151,701
9%
1,696,133
100% 718E
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Personnel Services
7,890,669
7,648,965
97% E
9,660,203
1,278,019 13%
9,660,203
100% A
Materials and Services
8,988,940
8,825,581
98%
9,893,148
1,610,801 16%
9,894,137
100% (989)':
Capital Outlay
8,651
999%
-
Administration Allocation
(15,263,182)
(15,138,583)
99%
(17,606,513)
0%
(17,606,513)
100% •;
TOTAL REQUIREMENTS
1,616,427
1,344,614
83%
1,946,838
2,888,820 148%
1,947,827
100% (989)
TRANSFERS
Budget Actuals % Budget
Actuals %
Projection
% $ Variance
Transfers In- General Fund
- 175,000
0%
175,000
100%
Transfers Out
(377,446) (377,446) 100% (394,712)
(65,785) 17%
(394,712)
100%
TOTAL TRANSFERS
(377,446) (377,446) 100% (219,712)
(65,785) 30%
1 (219,712)
100%
FUND BALANCE Budget
Actuals %
Budget
Actuals %
Projection %
$ Variance
Beginning Fund Balance 3,470,762
3,470,762 100%
3,375,000
3,313,098 98%
3,437,711 102%
62,711E B
Resources over Requirements (180,876)
219,885
(251,423)
(2,737,120)
(251,694)
(271)
Net Transfers - In (Out) (377,446)
(377,446)
(219,712)
(65,785)
(219,712)
TOTAL FUND BALANCE $ 2,912,441
$62,440
$ 2,966,305 102%
$ 3,313,201 114%
$ 2,903,865
$ 510,193 18%
A Personnel projections assume 5% vacancy.
B Final Beginning Fund Balance will be determined
after the final close of FY25
Budget to Actuals
Report
`�VTES CO'
< o" Health Services - Behavioral Health
- Fund 274
"-%,.,Oo- FY26 YTD August 31, 2025 (unaudited)
16.7%
Year Complete
Fiscal Year 2025
Fiscal Year 2026
RESOURCES Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
State Grant 21,305,001
14,799,202
69%
20,697,708
398,491
2%
20,283,756
98%
(413,952) A
OHP Capitation 16,694,731
16,251,505
97%
17,016,429
2,909,401
17% `:
17,016,429
100%
OHP Fee for Service 4,764,259
6,395,965
134%
5,645,320
501,953
9% ':
5,645,320
100%
State Miscellaneous 6,861,414
9,167,445
134%
3,624,187
474,047
13%
3,566,317
98%
(57,870):
Local Grants 2,427,949
1,696,728
70% ':
1,477,702
-
0% i
1,299,702
88%
(178,000):
Medicaid 627,276
1,417,080
226%
1,168,850
128,948
11%
1,168,850
100%
Interfund Contract- Gen Fund 127,000
127,000
100% •.
830,239
21,167
3%
830,239
100%
Patient Fees 575,975
722,977
126% '
661,110
32,566
5%
661,110
100%
State - Medicare 195,057
435,583
223%
380,938
25,918
7%
380,938
100%
Liquor Revenue 177,574
157,079
88%
177,799
-
0%
177,799
100%
Other 6,241
44,050
706%
10
400
999%
400
999%
i 390
Federal Grants 824,623
197,998
24%
-
-
-
TOTAL RESOURCES 54,587,100
51,412,613
94%
51,680,292
4,492,890
9%
51,030,860
99%
i (649,432)
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Administration Allocation
11,474,916
11,351,672
99%
13,817,629
-
0%
13,817,629
100%
Personnel Services
37,998,825
36,558,069
96%
41,950,930
5,580,124
13%
41,679,863
99% i
271,067
Materials and Services
11,393,406
7,617,493
67%
4,221,104
321,590
8%
4,141,699
98% ':
79,405
Capital Outlay
1,932,000
666,797
35%
5,176,842
52,172
1% ':
4,466,842
86%
710,000
TOTAL REQUIREMENTS
62,799,147
56,194,030
89%
65,166,505
5,953,886
9% E
64,106,033
98%
1,060,472
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers In- OHP Mental Health
3,962,859
-
0%
10,821,962
- 0%
10,054,215
93% (767,747)
Transfers In- General Fund
2,088,273
1,783,674
85%
1,396,236
0%
1,396,236
100%
Transfers In -Acute Care Service
626,000
621,684
99%
-
Transfers In- Sheriff's Office
30,000
30,000
100% i-
-
Transfers Out
(445,000)
(80,309)
18% i
(216,000)
- 0%
(216,000)
100%
TOTAL TRANSFERS
6,262,132
2,355,049
38%
12,002,198
- 0%
11,234,451
94% (767,747)
FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance
Beginning Fund Balance 4,946,976 4,946,976 100% 3,554,722 2,184,524 61%
Resources over Requirements (8,212,047) (4,781,418) (13,486,213) (1,460,996)
Net Transfers - In (Out) 6,262,132 2,355,049 12,002,198 -
TOTAL FUND BALANCE $ 2,997,062 $ 2,520,607 84% $ 2,070,707 $ 723,528 35%
A DCHS is working with OHA to determine amounts of FY25 State Grant carryover & FY26 base awards
B Final Beginning Fund Balance will be determined after the final close of FY25
3,834,709 108% 279,987 B
(13,075,173) 411,040
11,234,451 (767,747):
$ 1,993,987 96% ($76,720)
Budget to Actuals Report
Health Services - Public Health - Fund 274
FY26 YTD August 31, 2025 (unaudited)
16.7%
Year Complete
Fiscal Year 2025
Fiscal Year 2026
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
State Grant
7,039,983
7,492,148
106%
6,158,039
9,404
0%
5,690,995
92%
(467,044) A
Environmental Health Fees
1,637,892
1,727,069
105%
1,746,506
70,438
4%
1,746,506
100%
State - Medicaid/Medicare
1,587,117
1,119,530
71%
981,950
100,105
10%
981,950
100%
State Miscellaneous
468,636
940,108
201%
938,600
-
0%
942,400
100%
3,800i
Other
775,406
472,606
61%
591,085
12,962
2% i
798,047
135%
206,962 B
Local Grants
335,182
495,920
148%
576,185
27,225
5%
669,101
116%
92,916i C
OHP Capitation
360,000
357,039
99%
391,000
32,969
8%
391,000
100%
Interfund Contract- Gen Fund
42,000
-
0%
264,730
0% ':
264,730
100%
Patient Fees
185,651
119,026
64%
79,520
6,449
8%
79,520
100%
Federal Grants
162,746
171,517
105%
72,532
0%
72,625
100%
93i D
OHP Fee for Service
24,485
33,675
138% •;
34,900
3,624
10%
34,900
100%
State Shared- Family Planning
75,000
29,140
39%
Vital Records
318,000
363,086
114%
TOTAL RESOURCES
13,012,098
13,320,864
102%
11,835,047
263,176
2%
11,671,774
99%
(163,273):
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Administration Allocation
3,788,266
3,786,911
100%
3,788,884
- 0%
3,788,884
100%
Personnel Services
13,015,881
12,509,831
96% ':
12,541,761
1,567,795 13%
12,517,354
100% ' 24,407 E
Materials and Services
2,928,582
2,644,994
90% i
1,795,108
2,643 0%
1,816,844
101% (21,736)[
TOTAL REQUIREMENTS
19,732,729
18,941,737
96%
18,125,753
1,570,438 9%
18,123,082
100% 2,671':
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers In- General Fund
5,130,442
5,130,442
100%
5,237,064
0%
5,237,064
100%
Transfers In - TRT
276,572
276,572
100%
376,572
62,762 17%
376,572
100%
Transfers In- OHP Mental Health
303,304
-
0%
308,337
0%
308,337
100%
Transfers In -Video Lottery
250,000
250,000
100%
108,770
108,770 100%
108,770
100%
Transfers Out
(1,173,640)
(1,165,061)
99%
-
TOTAL TRANSFERS
4,786,678
4,491,953
94% 1
6,030,743
171,532 3% i
6,030,743
100%
FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance
Beginning Fund Balance
i4,038,789
4,038,789 100% i
2,814,551
3,008,329 107%
3,060,319 109% 245,768 F
Resources over Requirements
(6,720,631)
(5,620,873)
(6,290,706)
(1,307,262)
(6,451,308) (160,602)
Net Transfers - In (Out)
4,786,678
4,491,953
6,030,743
171,532
6,030,743
TOTAL FUND BALANCE
$ 2,104,836
$ 2,909,870 138%
$ 2,554,588
$ 1,872,599 73%
$ 2,639,754 103% E $85,166
A DCHS is working with OHA to determine amounts of FY25 State Grant carryover & FY26 base awards
B Includes PacificSource Immunization Quality Improvement Program Grant ($200k). Budget adjustment forthcoming.
C Projections include $100k originally budgeted to be received in State Grant for regional modernization work
D Slight increase in originally budgeted NEHA award
E Personnel projection assumes an average of 4% vacancy.
F Final Beginning Fund Balance will be determined after the final close of FY25
Budget to Actuals Report
2� Community Development - Fund 295
FY26 YTD August 31, 2025 (unaudited)
16.7%
Year Complete
Fiscal Year 2025
Fiscal Year 2026
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Admin - Operations
144,238
139,218
97%
144,500
22,890
16%
146,500
101%
2,000: A
Code Compliance
1,003,933
1,148,109
114%
1,085,878
216,337
20%
1,085,878
100%
Building Safety
3,414,568
3,293,374
96%
3,243,170
636,648
20% ':
3,280,170
101%
[ 37,000 A
Electrical
918,502
882,298
96%
1,039,420
189,711
18%
1,041,420
100%
2,000: A
Onsite Wastewater
1,028,065
972,267
95%
1,144,292
162,209
14%
1,144,292
100%
Current Planning
1,916,960
2,290,585
119% E
2,205,985
410,105
19%
2,245,985
102%
40,000 A
Long Range Planning
974,972
1,177,134
121%
1,059,924
221,872
21%
1,059,924
100%
TOTAL RESOURCES
9,401,238
9,902,984
105% E
9,923,169
1,859,772
19%
10,004,169
101%
81,000E
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Admin- Operations
3,552,093
3,478,625
98%
3,640,125
568,665
16%
3,671,409
101%
(31,284)': B
Code Compliance
801,574
759,159
95%
870,608
130,587
15%
871,608
100% E
(1,000):
Building Safety
2,133,076
1,993,855
93% •.
2,298,843
372,188
16%
2,629,028
114%
(330,185): C
Electrical
612,818
626,628
102%
809,673
80,751
10%
484,987
60%
324,686: C
Onsite Wastewater
724,202
706,986
98%
841,118
120,432
14%
844,318
100%
(3,200)
Current Planning
1,410,470
1,289,132
91%
1,556,999
200,123
13%
1,553,948
100%
3,051: D
Long Range Planning
757,012
786,901
104% !
841,562
117,133
14% E
842,612
100%
(1,050)
TOTAL REQUIREMENTS
9,991,245
9,641,286
96% :
10,858,928
1,589,879
15%
10,897,910
100%
(38,982):
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfers In - CDD Building
622,630
550,874
88% E
633,865
0%
633,865
100%
Reserve
Transfers In - CDD Electrical
222,200
220,025
99%
194,626
0% E
194,626
100%
Reserve
Transfers In - CDD Operating Fund
131,502
0%
-
Transfers in - General Fund
100,000
21,876
22%
-
Transfers In - TRT
100,000
100,000
100%
Transfers Out - CDD Reserve
(1,300,000)
(1,018,500)
78%
Transfers Out
(37,550)
-
0% :
(37,550)
100%
TOTAL TRANSFERS
(123,668)
(125,725)
102% :
790,941
-
0% :
790,941
100%
FUND BALANCE
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Beginning Fund Balance
752,366
752,366
100% :
1,045,117
888,339
85%
1,045,117
100%
Resources over Requirements
(590,007)
261,698
(935,759)
269,893
(893,741)
42,018:
Net Transfers - In (Out)
(123,668)
(125,725)
790,941
-
790,941
TOTAL FUND BALANCE
$ 38,691
$ 888,339
999% '
$ 900,299
$ 1,158,232
129%
$ 942,317
105%
$42,018':
A Revenue collection is anticipated to be higher than budgeted.
B Projection reflects increased cost in retiree health benefits
C Projections reflect payroll allocation revisions between the Building Safety and Electrical Divisions
D Projection reflects addition of new FTE.
TES Budget to Actuals
Report
�G<
Q Road - Fund 325
FY26 YTD August 31, 2025 (unaudited)
o
16.7 /o
Year Complete
Fiscal Year 2025
Fiscal Year 2026
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Motor Vehicle Revenue
21,484,773
22,010,232
102%
21,908,000
3,354,785
15%
21,908,000
100%
Federal - PILT Payment
2,741,447
2,401,480
88%
2,401,500
-
0%
2,401,500
100%
Other Inter -fund Services
1,473,576
1,924,352
131%
1,642,616
48,277
3%
1,642,616
100%
Sale of Equip & Material
486,300
605,063
124%
431,000
90
0% s
431,000
100%
Forest Receipts
-
-
426,750
-
0%
426,750
100%
Interest on Investments
158,000
301,549
191%
299,000
59,794
20% `:
299,000
100%
Cities-Bend/Red/Sis/La Pine
988,063
806,535
82%
180,000
0%
180,000
100%
Miscellaneous
61,132
91,058
149% `:
63,164
5,633
9%
63,164
100%
Mineral Lease Royalties
50,000
179,852
360%
50,000
707
1% [
50,000
100%
Federal Reimbursements
137,000
94,531
69%
21,000
0% 's
21,000
100%
Assessment Payments (P&I)
5,000
2,571
51%
350
2,200
2,200'
State Miscellaneous
4,764
10,635
10,635
IF Capital Projects - Revenue
121,966
-
TOTAL RESOURCES
27,585,291
28,539,189
103%
27,423,030
3,474,402
13%
27,435,865
100%
12,835
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Personnel Services
9,662,228
9,436,210
98%
10,434,868
1,404,925
13%
10,454,963
100%
(20,095)? A
Materials and Services
9,992,969
8,540,507
85%
9,278,474
1,547,893
17%
9,278,474
100%
TOTAL REQUIREMENTS
19,655,197
17,976,718
91%
19,713,342
2,952,819
15%
19,733,437
100%
(20,095)
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
% $ Variance
Transfers Out
(10,720,695)
(10,720,695)
100%
(9,690,281)
(6,426)
0%
(9,690,281)
100%
TOTAL TRANSFERS
(10,720,695)
(10,720,695)
100%
(9,690,281)
(6,426)
0%
(9,690,281)
100%
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Projection %
$ Variance
Beginning Fund Balance
5,997,546
5,997,546 100%
4,420,593
5,839,323 132%
5,845,044 132%
1,424,451
Resources over Requirements
7,930,094
10,562,472
7,709,688
521,583
7,702,428
(7,260)
Net Transfers - In (Out)
(10,720,695)
(10,720,695)
(9,690,281)
(6,426)
(9,690,281)
TOTAL FUND BALANCE
$ 3,206,945
$ 5,839,323 182%
$ 2,440,000
$ 6,354,480 260%
i $ 3,857,191 158%
$1,417,191'
A Increase to On -Call for Rich Owens, will be offset by unfilled positions
IES DBudget to Actuals Deport
oG"< Adult P&P - Fund 355
FY26 YTD August 31, 2025 (unaudited)
16.7%
Year Complete
Fiscal Year 2025 Fiscal Year 2026
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
DOC Grant in Aid SB 1145
4,693,331
4,717,803
101%
5,400,000
1,167,413
22%
4,562,804
84%
(837,196); A
CJC Justice Reinvestment
1,167,810
1,285,830
110%
950,000
78,359
8% `:
950,000
100%
DOC Measure 57
259,307
253,517
98%
270,000
55,598
21%
294,947
109% ':
24,947 B
Interest on Investments
73,000
125,990
173% "s
101,000
19,943
20%
101,000
100%
Gen Fund-Opioid Settlement
50,000
-
0% 1
87,000
0%
87,000
100%
Interfund- Sheriff
60,000
60,000
100% i
60,000
10,000
17% ':
60,000
100%
State Miscellaneous
19,709
0%
20,000
0%
20,000
100%
Miscellaneous
500
18,306
999%
500
1,200
240%
5,300
999%
4,800 C
Oregon BOPPPS
12,632
-
TOTAL RESOURCES
6,323,657
6,474,077
102%
6,888,500
1,332,512
19%
6,081,051
88% i
(807,449)
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
% $ Variance
Personnel Services
6,387,456
5,599,265
88%
6,363,227
837,587
13%
6,363,227
100%
Materials and Services
1,984,229
1,710,539
86%
1,947,149
206,738
11% i
1,747,149
90% 200,000 D
TOTAL REQUIREMENTS
8,371,685
7,309,804
87%
8,310,376
1,044,325
13%
8,110,376
98% 200,000
TRANSFERS
Budget Actuals % Budget Actuals
Transfers In- General Funds
703,369 703,369 100% 673,300
112,217
17%
Transfers Out
(13,297)
(2,216)
17%
Transfer to Vehicle Maint
(76,405) (76,405) 100% (76,805)
(12,801)
17%
TOTAL TRANSFERS
626,964 626,964 100% ' 583,198
97,200
17%
Projection
% $ Variance
673,300
100%
(13,297)
100%
(76,805)
100%
583,198
100%
FUND BALANCE Budget Actuals % Budget Actuals %
Projection %
$ Variance
Beginning Fund Balance 2,326,824 2,326,824 100% 1,700,000 2,118,061 125%
2,253,157 133%
553,157! E
Resources over Requirements (2,048,028) (835,727) (1,421,876) 288,187
(2,029,325)
(607,449)
Net Transfers - In (Out) 626,964 626,964 583,198 97,200
583,198
TOTAL FUND BALANCE $ 905,760 $ 2,118,061 234% $ 861,322 $ 2,503,447 291%
$ 807,030 94%
($54,292)`:
A Final Grant In Aid Allocation based on legislative changes.
B Final M57 Allocation based on legislative changes.
C Entered into lease with Vigilnet at Bend P&P Office (electronic monitoring provider).
D Based on reduced funding from the state working on strategy to reduce materials and services.
E Fund balanced based on closeout of FY25 (Materials and services reduction along with vacancy savings from FY25).
TES C Budget to Actuals Report
Q Road CIP - Fund 465
FY26 YTD August 31, 2025 (unaudited)
16.7%
Year Complete
Fiscal Year 2025 Fiscal Year 2026
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
State Miscellaneous 881,339 890,115 101% 884,712 0% 884,712 100%
Interest on Investments 476,000 608,922 128% ': 500,000 117,671 24% 500,000 100%
Miscellaneous -
TOTAL RESOURCES 1,357,339 1,499,037 110% E 1,384,712 117,671 8% E 1,384,712 100%
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
% $ Variance
Materials and Services
134,492
134,492
100%
111,704
18,617
17%
111,704
100%
Capital Outlay
16,189,012
8,268,355
51%
18,910,997
114,836
1% ':
18,610,997
98% 300,000::
TOTAL REQUIREMENTS
16,323,504
8,402,847
51%
19,022,701
133,453
1%
18,722,701
98% ( 300,000E
TRANSFERS
Budget
Actuals
%
Budget Actuals
%
Projection
% $ Variance
Transfers In
10,631,333
9,015,761
85% E
9,600,781
- 0%
9,600,781
100%
TOTAL TRANSFERS
10,631,333
9,015,761
85%
9,600,781
- 0%
9,600,781
100%
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Projection %
$ Variance
Beginning Fund Balance
15,675,284
15,675,284 100%
15,387,122
17,787,235 116%
17,787,235 116%
2,400,113
Resources over Requirements
(14,966,165)
(6,903,810)
(17,637,989)
(15,782)
(17,337,989)
300,000
Net Transfers - In (Out)
10,631,333
9,015,761
9,600,781
9,600,781
TOTAL FUND BALANCE
$ 11,340,452
$ 17,787,235 157% i
$ 7,349,914
$ 17,771,453 242% '
? $ 10,050,027 137%
? $2,700,113E
Wy`��tES ��GZ Budget to Actuals Report
° Road CIP (Fund 465) - Capital Outlay Summary by Project 16.67%
��/
FY26 YTD August 31, 2025 Year Completed
Fiscal Year 2025 Fiscal Year 2026
Budget Actuals % Budget Actuals % Projection % $ Variance
Hunnel Rd: Loco Rd to Tumalo Rd
218,471
Powell Butte Hwy/Butler Market RB
1,095,760
845,205
77% '
-
Wilcox Ave Bridge #2171-03 Replacement
160,000
139,480
87%
Paving Tumalo Rd/Deschutes Mkt Rd
520,000
471,376
91
Hamehook Rd Bridge #16181 Rehabilitation
1,930,500
1,747,935
91 %
40,000
0%
40,000
100
NW Lower Bridge Way: 43rd St to Holmes Rd
1,650,000
301,337
18 %
810,844
0%
810,844
100
Northwest Way: NW Coyner Ave to NW Altmeter Wy
85,000
0%
1,085,000
0%
1,085,000
100%
Tumalo Reservoir Rd: OB Riley to Sisemore Rd
2,417,752
234,127
10 %
4,846,453
0%
4,846,453
100
Local Road Pavement Preservation
-
500,000
0% E
-
0% 1
500,000
Paving Of Horse Butte Rd
630,000
1,023,000
0%
1,023,000
100% !
Paving Of Obr Hwy: Tumalo To Helmho
2,520,000
291,406
Slurry Seal 2024
11,489
La Pine Uic Stormwater Improvements
240,000
350,000
763
0%
350,000
100
S Century Dr /Spring River Rd Roun
1,650,000
770,413
4,012,300
111,922
3%
4,012,300
100% E
Burgess Rd/Day Rd Traffic Signal
50,000
90,000
0%
90,000
100
Powell Butte Hwy: McGrath Rd to US20
2,290,000
2,228,991
350,000
0% ':
350,000
100
Slurry Seal 2025
350,000
381,083
500,000
0%
500,000
100%
Hamby Road School Zone Improvements
-
111,715
ODOT ARTS Program - Driver Speed Feedback Signs
24,161
24,161
Lazy River Dr Mailbox Improvements
150,000
108,477
Asphalt Leveling 2024
200,000
381,916
Paving of Skyline Ranch Rd: Century Dr to City limits
1,370,000
1,370,000
100%
Tumalo Rd
774
1,760,000
2,151
1,760,000
100%
Buckhorn Rd: Hwy 126 to MP 1.6 (FLAP
83,400
83,400
100
Buckhorn Rd: MP 1.6 to Lower Bridge Way
250,000
250,000
100
Lower Bridge Way Repair
100,000
100,000
100%
S Century Dr Bridge # 16181 Rehab
300,000
300,000
100% E
Signage improvements
125,839
150,000
0%
-
0%
150,000
Cline Falls Hwy -Coopers Hawk Safety Imp
100,000
(100,000)
La Pine School Zone Improvements
50,000
(50,000)
Slurry Seal 2026
500,000
(500,000)
ndian Ford Rd
740,000
740,000
100% i
Knott Rd/Baker Rd: US 97 Interchange
300,000
-
300,000:
Guardrail Improvements
-
150,000
0%
150,000
100%
Sidewalk Ramp Improvements
100,000
0%
100,000
0%
100,000
100%
TOTAL CAPITAL OUTLAY
$ 16,189,012
$ 8,268,355
51%
$ 18,910,997E
114,836
1%':
18,610,997
98%E
$ 300,000
Budget to Actuals
Report
��tts �oG
0 2� Solid Waste -Fund 610
FY26 YTD August 31, 2025 (unaudited)
16.7%
Year Complete
Fiscal Year 2025
Fiscal Year 2026
RESOURCES Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Franchise Disposal Fees 9,940,000
10,220,274
103% [
11,440,000
1,651,998
14%
11,440,000
100%
A
Commercial Disp. Fee 4,450,000
4,430,805
100%
4,710,000
970,503
21%
4,710,000
100%
:A
Private Disposal Fees 3,420,000
3,722,944
109%
4,070,000
771,972
19%
4,070,000
100%
A
Franchise 5% Fees 635,000
772,676
122%
750,000
101,554
14%
750,000
100%
s
Yard Debris 440,000
499,699
114%
450,000
113,061
25%
450,000
100%
State Grants -
-
250,000
-
0%
250,000
100%
Miscellaneous 170,000
193,390
114%
185,000
38,978
21%
185,000
100%
Interest on Investments 62,000
225,339
363%
168,000
38,439
23% ':
168,000
100%
Special Waste 645,000
150,613
23%
167,500
59,630
36%
167,500
100%
Recyclables 7,000
16,984
243%
8,000
4,699
59%
8,000
100%
Leases 1
1
100%
1
-
0% `:
1
100%
Local Grants
13,455
6,205
6,205
6,205 B
Other Inter -fund Services
40,000
-
TOTAL RESOURCES 19,769,001
20,286,179
103%
22,198,501
3,757,039
17%
22,204,706
100%
6,205';
REQUIREMENTS Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Personnel Services
5,739,145
5,262,515
92%
6,742,398
872,655
13%
6,742,398
100%
Materials and Services
8,994,999
7,646,323
85%
9,460,502
576,206
6%
9,460,502
100%
Capital Outlay
282,000
90,226
32%
477,000
6,952
1% ':
477,000
100%
Debt Service
2,305,600
2,305,057
100%
2,301,800
-
0%
2,301,800
100%
TOTAL REQUIREMENTS
17,321,744
15,304,121
88%
18,981,700
1,455,813
8%
18,981,700
100%
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers Out - SW Capital & (4,564,141) (4,564,141) 100% (4,673,934) (3,989) 0% (4,673,934) 100%
Equipment Reserve
TOTAL TRANSFERS (4,564,141) (4,564,141) 100% (4,673,934) (3,989) 0% (4,673,934) 100%
FUND BALANCE Budget Actuals % Budget
Actuals %
Projection %
$ Variance
Beginning Fund Balance 4,038,781 4,038,781 100% 3,441,901
4,456,699 129%
4,518,722 131%
1,076,821; C
Resources over Requirements 2,447,257 4,982,059 3,216,801
2,301,226
3,223,006
6,205':
Net Transfers - In (Out) (4,564,141) (4,564,141) (4,673,934)
(3,989)
(4,673,934)
TOTAL FUND BALANCE $ 1,921,897 $ 4,456,699 232% $ 1,984,768
$ 6,753,937 340%
$ 3,067,794 155%
$1,083,026
A Total disposal fee projections reflect management's best estimate of revenues to be collected. Fiscal YTD disposal tons are running -1 % greater than last year-
to-date. Franchise disposal fee payment of $358K was not received from Republic Services
(High Country) by closing.
B Local Grants include remaining funds for the Bend EventCycle Solutions grant.
C Final Beginning Fund Balance will be determined after the final close of FY25.
Budget to Actuals Report
Fair & Expo - Fund 615
FY26 YTD August 31, 2025 (unaudited) o
16.7/a
Year Complete
Fiscal Year 2025 Fiscal Year 2026
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
Events Revenue
1,390,000
1,336,756
96%
2,150,000
165,037
8%
1,687,000
78% ':
(463,000)
Food & Beverage
1,535,000
1,451,593
95%
1,222,500
226,012
18%
1,233,000
101%
10,500
Rights & Signage
110,000
83,900
76%
135,000
23,000
17% ':
137,000
101%
2,000':
Other Inter -fund Services
-
60,000
10,000
17%
60,000
100%
Horse Stall Rental
67,500
104,350
155%
47,500
0%
97,000
204%
49,500
Camping Fee
37,500
42,171
112%
37,500
11,800
31%
44,000
117%
6,500
Miscellaneous
5,000
23,714
474%
19,000
644
3% ':
17,000
89% i
(2,000)
Interest on Investments
16,000
23,482
147%
6,000
3,462
58% ':
6,000
100%
Interfund Payment
-
-
497
-
Storage
45,000
-
0%
-
TOTAL RESOURCES
3,206,000
3,065,966
96%
3,677,500
440,452
12%
3,281,000
89%
(396,500)1
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Personnel Services
1,851,584
1,633,161
88%
1,843,250
238,999
13%
1,843,250
100%
Personnel Services - F&B
187,439
28,244
15%
175,250
0%
175,250
100%
Materials and Services
1,917,689
1,646,515
86%
2,337,378
208,010
9%
1,964,000
84% 373,378
Materials and Services - F&B
781,750
860,402
110%
741,450
58,971
8% i
731,000
99% 10,450
Debt Service
99,700
99,208
100%
83,000
-
0%
83,000
100%
TOTAL REQUIREMENTS
4,838,162
4,267,530
88%
5,180,328
505,981
10% E
4,796,500
92% 383,828::
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers In - Room Tax
1,011,000
1,003,013
99%
978,285
163,048
17%
978,285
100%
Transfers In - County Fair
196,900
196,900
100%
310,000
51,667
17%
310,000
100%
Transfers In - Park Fund
30,000
30,000
100%
35,000
5,833
17%
35,000
100%
Transfers Out
(10,777)
(10,777)
100%
(10,777)
(1,796)
17%
(10,777)
100%
TOTAL TRANSFERS
1,227,123
1,219,136
99% !
1,312,508
218,751
17%
1,312,508
100%
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Projection % $ Variance
Beginning Fund Balance
531,770
531,770 100% ':
403,000
502,755 125%
403,000 100% ' A
Resources over Requirements
(1,632,162)
(1,201,564)
(1,502,828)
(65,529)
(1,515,500) (12,672)'
Net Transfers - In (Out)
1,227,123
1,219,136
1,312,508
218,751
1,312,508
TOTAL FUND BALANCE
$ 126,731
$ 549,343 433% i
$ 212,680
$ 655,977 308%
i
$ 200,008 111% $12,672'
A Final Beginning Fund Balance
will be determined
after the final close of FY25
`�IES C,0 Budget to Actuals Report
2{ Annual County Fair - Fund 616
FY26 YTD August 31, 2025 (unaudited)
16.7%
Year Complete
Fiscal Year 2025
Fiscal Year 2026
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Gate Receipts
780,000
923,260
118%
950,000
1,002,064
105%
1,002,064
105%
52,064
Concessions and Catering
797,500
831,939
104%
841,500
886,997
105%
886,997
105%
45,497
Carnival
430,000
468,142
109% ;
455,000
458,585
101%
458,585
101% ;
3,585
Commercial Exhibitors
115,000
138,741
121%
132,500
130,230
98%
130,230
98%
(2,270)
Fair Sponsorship
i99,000
139,900
141%
125,500
81,300
65%
81,300
65%
(44,200)
State Grant
53,167
53,167
100%
53,167
3,620
7%
56,787
107%
3,620i
Rodeo Sponsorship
30,000
49,610
165%
45,000
37,150
83%
37,150
83%
(7,850)
RN Camping/Horse Stall Rental
18,500
35,974
194%
30,000
38,319
128%
38,319
128%
8,319
Interest on Investments
23,000
25,894
113%
18,000
5,355
30% `:
18,000
100%
Livestock Entry Fees
2,000
3,130
157%
3,450
4,694
136%
4,694
136%
1,244E
Merchandise Sales
2,500
1,608
64%
2,250
500
22%
2,250
100%
Miscellaneous
1,284
TOTALRESOURCES
2,350,667
2,672,649
114%
2,656,367
2,648,814
100%
2,716,376
102% i
60,00%
REQUIREMENTS
Personnel Services
Materials and Services
TOTAL REQUIREMENTS
Budget Actuals % Budget
229,798 243,946 106% 284,780
2,442,103 2,492,034 102%
2,671,901 2,735,980 102%
Actuals
46,817
2,449,125 2,054,905
2,733,905 2,101,722
Projection
% $ Variance
16%
284,780
100%
84%
2,449,125
100%
77%
2,733,905
100%
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
% $ Variance
Transfer In -TLT 1%
75,000
75,000
100%
75,000
12,500
17%
75,000
100%
Transfer Out - Fair & Expo
(196,900)
(196,900)
100%
(310,000)
(51,667)
17%
(310,000)
100%
TOTAL TRANSFERS
(121,900)
(121,900)
100% 1
(235,000)
(39,167)
17%
(235,000)
100%
FUND BALANCE
Beginning Fund Balance
Resources over Requirements
Net Transfers - In (Out)
TOTAL FUND BALANCE
Budget Actuals % Budget Actuals % Projection % $ Variance
509,451 509,451 100% 371,000
(321,234) (63,331) (77,538)
(121,900) (121,900) (235,000)
324,220 87%
547,092
(39,167)
$ 66,317 $ 324,220 489% $ 58,462 $ 832,145 999%
A Final Beginning Fund Balance will be determined after the final close of FY25
371,000 100% A
(17,529) 60,009
(235,000)
$ 118,471 203% $60,009':
Q''W
Budget to ACtuals Report
Annual County Fair - Fund 616
CY25 YTD August 31, 2025 (unaudited)
RESOURCES
Gate Receipts
Carnival
Commercial Exhibitors
Livestock Entry Fees
RN Camping/Horse Stall Rental
Merchandise Sales
Concessions and Catering
Fair Sponsorship
TOTAL FAIR REVENUES
OTHER RESOURCES
State Grant
Interest
Miscellaneous
TOTAL RESOURCES
REQUIREMENTS
Personnel
Materials & Services
TOTAL REQUIREMENTS
TRANSFERS
Transfer In - TRT 1 %
Transfer Out - F&E Reserve
Transfer Out - Fair & Expo
TOTAL TRANSFERS
Fair 2024
$ 926,552
468,142
463,575
3,139
35,788
1,608
506,742
147,752
$ 2,553,296
635
27,388
$ 2,581,319
Fair 2025
Actuals to Date 12025 Proiection
$ 1,002,052 $
1,002,052
458,465
458,465
507,453
507,453
4,685
4,685
37,879
37,879
500
2,250
510,775
510,775
109,392
171,250
$ 2,631,200 $
2,694,808
56,787 109,954
17,323 29,323
$ 2,705,310 $ 2,834,085
222,365 171,926 276,396
2,524,960 2,130,914 2,518,517
$ 2,747,324 $ 2,302,840 $ 2,794,913
75,000 50,000 75,000
(54,753) " - -
(98,450), (150,117) (150,117)
$ (78,203) $ (100,117) $ (75,117)
Net Fair $ (244,209) t 11 $ 302,353 $ (35,945)
Beginning Fund Balance on Jan 1 $ 1,020,140 $ 775,931 $ 775,931
Ending Balance $ 775,931 $ 1,078,284 $ 739,987
II ES C,0 Budget to Actuals Report
2. Fair & Expo Capital Reserve a Fund 617
-�� FY26 YTD August 31, 2025 (unaudited)
16.7%
Year Complete
Fiscal Year 2025 Fiscal Year 2026
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
Interest on Investments 88,000 135,080 154% 117,000 24,958 21% 117,000 100%
Miscellaneous 94,112 -
TOTAL RESOURCES 88,000 229,192 260% 117,000 24,958 21% 117,000 100%
REQUIREMENTS
Budget
Actuals
%
Budget Actuals
%
Projection
% $ Variance
Materials and Services
475,000
256,097
54%
475,000
- 0% t
475,000
100%
Capital Outlay
785,000
31,257
4%
790,000
- 0%
790,000
100% A
TOTAL REQUIREMENTS
1,260,000
287,354
23%
1,265,000
0%
1,265,000
100%
TRANSFERS
Budget
Actuals
% Budget Actuals % Projection % $ Variance
Transfers In -TLT 1%
465,396
459,543
99% 448,946 74,824 17% 448,946 100%
Transfers In -Fund 165
150,000
150,000
100% -
TOTAL TRANSFERS
615,396
609,543
99% i 448,946 74,824 17% 448,946 100%
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Projection % $ Variance
Beginning Fund Balance
3,179,332
3,179,332 100%
3,614,000
3,713,566 103%
3,614,000 100% B
Resources over Requirements
(1,172,000)
(58,162)
(1,148,000)
24,958
(1,148,000)
Net Transfers - In (Out)
615,396
609,543
448,946
74,824
448,946
TOTAL FUND BALANCE
$ 3,813,348 131%
$ 2,914,946 100% 1 $-!
$ 2,622,728
$ 3,730,713 142%
$ 2,914,946
A Capital Outlay appropriations are a placeholder should viable projects be recommended and approved for construction
B Final Beginning Fund Balance
will be determined
after the final close of FY24
\\v1ES C-OG2.a
o <
V
RESOURCES
Budget to Actuals Report
RV Park - Fund 618
FY26 YTD August 31, 2025 (unaudited)
16.7%
Year Complete
Fiscal Year 2025 1Fiscal Year 2026
Budget Actuals % Budget Actuals % Projection % $ Variance
RV Park Fees < 31 Days
450,000
484,640
108%
450,000
121,711
27%
Cancellation Fees
7,000
30,627
438%
17,500
4,612
26%
RV Park Fees > 30 Days
15,000
12,391
83%
11,000
-
0%
Interest on Investments
8,000
12,072
151%
8,000
2,393
30%
Washer /Dryer
5,000
6,978
140%
5,000
2,944
59%
Miscellaneous
2,500
2,797
112%
1,500
2,324
155%
Vending Machines
1,500
1,060
71%
800
752
94%
TOTAL RESOURCES
489,000
550,566
113%
493,800
134,736
27%
REQUIREMENTS Budget Actuals % Budget Actuals %
Personnel Services
159,210
150,128
94%
172,715
18,325 11%
Materials and Services
344,054
207,824
60%
355,503
53,590 15%
Debt Service
223,600
223,299
100% '
56,100
- 0%
TOTAL REQUIREMENTS
726,864
581,252
80%
584,318
71,914 12%
TRANSFERS Budget Actuals % Budget Actuals %
Transfers In -Park Fund
160,000
160,000
100%
160,000
26,667
17%
Transfers In -'TLT Fund
20,000
20,000
100%
20,000
3,333
17% 's
Transfer Out - RV Reserve
(122,142)
(122,142)
100%
(221,600)
(36,933)
17%
TOTAL TRANSFERS
57,858
57,858
100%
(41,600)
(6,933)
17%
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Beginning Fund Balance
312,766
312,766 100%
199,000
326,839 164%
Resources over Requirements
(237,864)
(30,685)
(90,518)
62,822
Net Transfers - In (Out)
57,858
57,858
(41,600)
(6,933)
TOTAL FUND BALANCE
$ 132,760
$ 339,939 256%
$ 66,882
$ 382,727 572%
A Final Beginning Fund Balance
will be determined
after the final close of FY25
473,575
105%
23,575
18,464
106%
964
11,000
100%
8,000
100%
6,024
120%
1,024
1,558
104%
58
958
120%
158
519,579
105%
25,779
Projection
% $ Variance
172,715
100% i
327,701
92% 27,802
56,100
100%
556,516
95% 27,802
Projection
% $ Variance
160,000
100%
20,000
100%
(221,600)
100%
(41,600)
100%
Projection % $ Variance
199,000 100%
(36,937) 53,581
(41,600)
$ 120,463 180% $53,581
`VIES C-0 Budget to Actuals Report
2{ RV Park Reserve - Fund 619
FY26 YTD August 31, 2025 (unaudited)
16.7%
Year Complete
Fiscal Year 2025 Fiscal Year 2026
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
Interest on Investments 45,000 60,431 134% 58,000 11,460 20% 58,000 100%
TOTAL RESOURCES 45,000 60,431 134% 58,000 11,460 20% - 58,000 100%
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Materials and Services
100,000
0%
100,000
0%
100,000
100%
Capital Outlay
70,000
-
0%
70,000
0%
70,000
100%
A
TOTAL REQUIREMENTS
170,000
-
0%
170,000
0% [
170,000
100%
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfer In - RV Park Ops
122,142
122,142
100% [
221,600
36,933
17%
221,600
100%
TOTAL TRANSFERS
122,142
122,142
100% s
221,600
36,933
17%
221,600
100%
FUND BALANCE
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Beginning Fund Balance
1,521,389
1,521,389
100%
1,530,000
1,703,962
111% ':
'•. 1,530,000
100%
B
Resources over Requirements
(125,000)
60,431
(112,000)
11,460
(112,000)
Net Transfers - In (Out)
122,142
122,142
221,600
36,933
221,600
TOTAL FUND BALANCE
$ 1,518,531
$ 1,703,962
112%
$ 1,639,600
$ 1,752,356
107% i
$ 1,639,600
100% E
$0?
A Capital Outlay appropriations are a placeholder
B Final Beginning Fund Balance
will be determined
after the final close
of FY25
I;s Budget to Actuals Report
, � COG
< o Risk Management - Fund 670
-�.f FY26 YTD August 31, 2025 (unaudited)
o
16.7/0
Year Complete
Fiscal Year 2025
Fiscal Year 2026
RESOURCES Budget Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Workers' Compensation 1,116,950 1,172,530
105%
1,111,329
192,213
17%
1,111,329
100%
General Liability 943,414 943,414
100%
941,127
156,855
17%
941,127
100%
': A
Property Damage 419,983 419,983
100% ':
430,181
71,697
17%
430,181
100%
Unemployment 362,214 345,948
96%
364,469
205,508
56%
364,469
100%
B
Vehicle 250,030 250,030
100% 's
245,300
40,883
17%
245,300
100%
Interest on Investments 254,000 284,190
112%
219,000
47,939
22%
219,000
100%
Skid Car Training 30,000 46,926
156%
45,000
2,866
6% i
45,000
100%
Claims Reimbursement 20,000 7,085
35% ':
40,000
270
1% ':
40,000
100%
•.
Process Fee- Events/ Parades 2,000 1,705
85%
3,000
275
9%
3,000
100%
Miscellaneous 200 88,568
999% i
2,000
0%
2,000
100%
: C
TOTAL RESOURCES 3,398,791 3,560,379
105%
3,401,406
718,506
21%
3,401,406
100%
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Workers' Compensation
2,000,000
2,093,352
105%
2,000,000
403,770
20%
2,000,000
100%
General Liability
1,500,000
752,821
50%
2,000,000
7,315
0%
2,000,000
100%
Insurance Administration
831,187
807,514
97%
905,110
127,583
14%
905,110
100%
Vehicle
700,000
242,431
35%
800,000
(15,432)
-2%
800,000
100%
Property Damage
400,255
386,590
97%
600,260
437,216
73%
600,260
100%
Unemployment
200,000
75,887
38%
250,000
18,581
7%
250,000
100%
TOTAL REQUIREMENTS
5,631,442
4,358,595
77% E
6,555,370
979,033
15%
6,555,370
100%
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
% $ Variance
Transfers Out -Vehicle
(4,500)
(4,500)
100%
(4,800)
(800)
17%
(4,800)
100%
TOTAL TRANSFERS
(4,500)
(4,500)
100%
(4,800)
(800)
17% E
(4,800)
100%
FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance
Beginning Fund Balance
8,168,164
8,168,164 100%
9,000,000
7,365,448 82%
9,000,000 100%
Resources over Requirements
(2,232,651)
(798,216)
(3,153,964)
(260,527)
(3,153,964)
Net Transfers - In (Out)
(4,500)
(4,500)
(4,800)
(800)
(4,800)
TOTAL FUND BALANCE
$ 5,931,013
$ 7,365,448 124%
$ 5,841,236
$ 7,104,121 122%
$ 5,841,236 100% $
A Includes reimbursement from State for higher general liability insurance related to aid and assist.
B Unemployment collected on first $25K of employee's salary in fiscal year.
C Revenue from State of Oregon for additional layer of excess general liability insurance related to liability related to "aid and assist" population
ES CMG Budget to Actuals Report
2� Health Benefits - Fund 675
FY26 YTD August 31, 2025 (unaudited)
RESOURCES
Internal Premium Charges
COIC Premiums
Employee Co -Pay
Retiree / COBRA Premiums
Claims Reimbursement & Other
Prescription Rebates
Interest on Investments
TOTALRESOURCES
REQUIREMENTS
Health Benefits
Deschutes On -Site Pharmacy
Deschutes On -Site Clinic
Wellness
TOTAL REQUIREMENTS
TOTAL
16.7%
Year Complete
Fiscal Year 2025
Fiscal Year 2026
Budget
Actuals
%
Budget
Actuals
%
Projection
% $ Variance
35,507,169
34,073,222
96%
35,820,000
4,886,134
14%
35,820,000
100% A
3,091,915
3,218,586
104% ':
3,122,834
285,050
9% `:
3,122,834
100%
1,556,257
1,552,278
100% a
1,556,257
260,073
17%
1,556,257
100%
1,061,802
1,141,704
108%
1,268,401
58,316
5% i
1,268,401
100%
800,000
1,417,607
177%
800,000
395,951
49%
800,000
100% B
626,446
$72,383
139%
666,008
-
0% ':
666,008
100%
211,200
307,732
146%
242,000
83,144
34%
242,000
100%
42,854,789
42,583,511
99%
43,475,500
5,968,668
14%
43,475,500
100%
Budget Actuals % Budget Actuals %
32,172,026 29,588,150 92%
4,942,177 4,097,283 83%
35,790,482 1,930,601 5%
5,108,296 344,403 7%
1,600,661
1,332,311
83%
1,466,802
128,158
9%
104,230
39,199
38%
44,965
4,200
9% t
38,819,094
35,056,943
90%
42,410,545
2,407,363
6%
Projection
% $ Variance
35,790,482
100%
5,108,296
100%
1,466,802
100%
44,965
100%
42,410,545
100%
FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance
Beginning Fund Balance 3,859,732 3,859,732 100% 7,500,000 11,172,016 149% 10,300,000 137% 2,800,000� D
Resources over Requirements 4,035,695 7,526,568 1,064,955 3,561,305 1,064,955
Net Transfers - In (Out) _
TOTAL FUND BALANCE $ 7,895,427 $ 11,386,300 144% $ 8,564,955 $ 14,733,321 172% $ 11,364,955 133% $2,800,000
A Reflects a 1 % increase to departments
B Budget estimate is based on claims which are difficult to predict
C 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.
D Final Beginning Fund Balance will be determined after the final close of FY25
Budget to Actuals
Report
�tts
911 -Fund 705 and 710
YTD Au 2025 (unaudited) V FY26 August 31, �unau
)
16.7%
Year Complete
Fiscal Year 2025
Fiscal Year 2026
RESOURCES Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Property Taxes - Current Yr 11,556,000
11,535,115
100%
12,020,000
13,241
0%
12,020,000
100%
A
Telephone User Tax 1,800,500
1,454,281
81%
1,800,500
0%
1,800,500
100%
; B
Interest on Investments 426,000
601,311
141%r.
468,000
93,236
20% 1
468,000
100%
Police RMS User Fees 255,000
274,257
108%
274,200
0%
274,200
100%
C
Contract Payments 179,300
184,671
103%
185,600
0%
185,600
100%
User Fee 148,600
157,106
106%
157,000
3,250
2%
157,000
100%
Data Network Reimbursement 106,500
119,919
113%
122,300
-
0%
122,300
100%
Property Taxes - Prior Yr 90,000
123,969
138% ':
95,000
29,213
31 % i
95,000
100%
State Reimbursement 93,000
101,948
110%
80,000
16,500
21%
80,000
100%
D
Property Taxes - Jefferson Co. 42,500
39,803
94%
42,500
541
1%
42,500
100%
Miscellaneous 36,500
42,421
116%
36,000
2,486
7%
36,000
100%
TOTAL RESOURCES 14,733,900
14,634,801
99%
15,281,100
158,467
1%
15,281,100
100%
REQUIREMENTS Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Personnel Services
10,237,093
9,568,393 93%
11,064,394
1,430,450
13%
11,064,394
100%
Materials and Services
4,267,026
3,221,006 75%
4,437,521
620,034
14% `:
4,437,521
100%
Capital Outlay
2,750,500
1,543,717 56%
1,880,000
14,318
1%
1,880,000
100%
TOTAL REQUIREMENTS
17,254,619
14,333,116 83%
17,381,915
2,064,801
12%
17,381,915
100%
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers In 515,000 515,000 100% 630,000 0% 630,000 100%
Transfers Out (515,000) (515,000) 100% (630,000) 0% (630,000) 100%
TOTALTRANSFERS -
FUND BALANCE Budget Actuals % Budget Actuals % Projection % $ Variance
Beginning Fund Balance 14,371,465 14,371,465 100% 12,914,000 14,673,150 114% 14,673,792 114% 1,759,792'
Resources over Requirements (2,520,719) 301,684 (2,100,815) (1,906,334) (2,100,815)
Net Transfers - In (Out)
TOTAL FUND BALANCE $ 11,850,746 $ 14,673,150 124% $ 10,813,185 $ 12,766,815 118% E $ 12,572,977 116% $1,759,792:
A Current year taxes received primarily in November, February and May.
B Telephone tax payments are received quarterly
C Invoices are mailed in the Spring
D State GIs reimbursements are received quarterly
�v1ES CO
BOARD OF
COMMISSIONERS
BOARD OF COUNTY COMMISSIONERS MEETING
9:00 AM, WEDNESDAY, SEPTEMBER 24, 2025
Barnes Sawyer Rooms - Deschutes Services Building - 1300 NW Wall Street - Bend
(541) 388-6570 1 www.deschutes.org
AGENDA
MEETING FORMAT: In accordance with Oregon state law, this meeting is open to the public and
can be accessed and attended in person or remotely, with the exception of any executive session.
Members of the public may view the meeting in real time via YouTube using this link:
http://bit.ly/3mminzy. To attend the meeting virtually via Zoom, see below.
Citizen Input: The public may comment on any topic that is not on the current agenda.
Alternatively, comments may be submitted on any topic at any time by emailing
citizeninput@deschutes.org or leaving a voice message at 541-385-1734.
When in -person comment from the public is allowed at the meeting, public comment will also be
allowed via computer, phone or other virtual means.
Zoom Meeting Information: This meeting may be accessed via Zoom using a phone or computer.
To join the meeting via Zoom from a computer, use this link: http://bit.ly/3h3ogdD.
• To join by phone, call 253-215-8782 and enter webinar ID # 899 4635 9970 followed by the
passcode 013510.
• If joining by a browser, use the raise hand icon to indicate you would like to provide public
comment, if and when allowed. If using a phone, press *9 to indicate you would like to speak and
*6 to unmute yourself when you are called on.
• When it is your turn to provide testimony, you will be promoted from an attendee to a panelist.
You may experience a brief pause as your meeting status changes. Once you have joined as a
panelist, you will be able to turn on your camera, if you would like to.
�® Deschutes County encourages persons with disabilities to participate in all
programs and activities. This event/location is accessible to people with disabilities.
•- ! If you need accommodations to make participation possible, call (541) 388-6572 or
email brenda.fritsvold@deschutes.org.
Time estimates: The times listed on agenda Items are estimates an/ Generally, items will be heard in
sequential order and items, including public hearings, may be heard before or after their listed times.
CALL TO ORDER
PLEDGE OF ALLEGIANCE
CITIZEN INPUT
The Board of Commissioners provides time during its public meetings for citizen input. This is an
opportunity for citizens to communicate to the Commissioners on matters that are not otherwise
on the agenda. Time is limited to 3 minutes.
The Citizen Input platform is not available for and may not be utilized to communicate obscene or
defamatory material.
Note: In addition to the option of providing in -person comments at the meeting, citizen input comments
may be emailed to citizeninput@deschutes.org or you may leave a brief voicemail at 541.385.1734.
COMMISSIONER ANNOUNCEMENTS
CONSENT AGENDA
Grant a right-of-way easement to PacifiCorp for the installation of electrical
infrastructure on County -owned property at the Public Safety Campus to support the
pending micro-shelter/safe parking project
2. Approval of Resolution No. 2025-043, extending 1.50 Limited Duration FTEs for one
month
3. Approval of the BOCC meeting minutes of August 25 and 27 and September 3, 2025
ACTION ITEMS
4. 9:10 AM 30-Year Service Award for Connie Heim
5. 9:20 AM County Priorities for 2026 Legislative Short Session
6. 9:50 AM Possible establishment of a PERS side account
7. 10:20 AM Amendment to a grant from the Oregon Health Authority for Behavioral
Health Services through December 31, 2025
8. 10:30 AM Ordinance No. 2025-018: Dark Skies Text Amendments
September 24, 2025 BOARD OF COUNTY COMMISSIONERS MEETING Page 2 of 3
g. 10:35 AM Treasury Report for August 2025
10. 10:50 AM Finance Report for August 2025
OTHER ITEMS
These can be any items not included on the agenda that the Commissioners wish to discuss as part of
the meeting, pursuant to ORS 192,640.
EXECUTIVE SESSION
At any time during the meeting, an executive session could be called to address issues relating to ORS
192.660(2)(e), real property negotiations, ORS 192.660(2)(h), litigation; ORS 192.660(2)(d), labor
negotiations, ORS 192.660(2)(b), personnel issues, or other executive session categories.
Executive sessions are closed to the public, however, with few exceptions and under specific guidelines,
are open to the media.
ADJOURN
September 24, 2025 BOARD OF COUNTY COMMISSIONERS MEETING Page 3 of 3