2025-396-Minutes for Meeting October 27,2025 Recorded 11/21/2025�VTES CO
o� G2A BOARD OF
X COMMISSIONERS
1300 NW Wall Street, Bend, Oregon
(541) 388-6570
1:00 PM
Recorded in Deschutes County C J2025-396
Steve Dennison, County Clerk 11/21/2025 3:05:39 PM
Commissioners' Journal
Q 4-,
2025-396
FOR RECORDING STAMP ONLY
BOCC MEETING MINUTES
MONDAY, October 27, 2025
Allen room
Live Streamed Video
Present were Commissioners Anthony DeBone, Patti Adair and Phil Chang. Also present were Deputy
County Administrator Erik Kropp; Senior Assistant Legal Counsel Kim Riley; and
BOCC Administrative Assistant Angie Powers.
This meeting was audio and video recorded and can be accessed at the Deschutes County
Meeting Portal website www.deschutes.org/meetings.
CALL TO ORDER: Chair DeBone called the meeting to order at 1:00 p.m.
CITIZEN INPUT: None
COMMISSIONER ANNOUNCEMENTS:
Commissioner DeBone said that he attended Neighbor Impact's Empty Bowls event
yesterday. Empty Bowls is a fundraising event for hunger relief.
Commissioner Adair recently attended a BurnBot demonstration at a 24,000-acre
private ranch. The BurnBot mastication machine can do ten times the work of a twenty -
man hand crew. In the past, the County contracted with BurnBot to clear fuels at North
Juniper Ridge at a rate of approximately $850 per acre.
Commissioner Adair reported that Sleep in Heavenly Peace hosted an event on
Saturday morning. This organization builds twin beds, and provides them to children in
BOCC MEETING OCTOBER 27, 2025 PAGE 1 OF 8
need along with new bedding. Their funding has been severely impacted, and
Commissioner Adair urged the community to consider donating to their cause.
ACTION ITEMS:
1. Approval of Document No. 2025-511, a contract for Trident Professional
Security to provide services at the Deschutes County Health Services
Stabilization Center
Nicole Keith, Behavioral Health Manager, said that Behavioral Health wishes to
enter into a contract with Trident Professional Security to continue to utilize their
security services at the Stabilization Center. Responding to Commissioner Adair,
security guards walk around outdoors approximately once per hour, and they
ensure that County vehicles are locked and secured. Security is on -site after 3
p.m. to 7 a.m. seven days per week.
Responding to Commissioner Chang, Keith described some of the security issues
encountered in the past. It was noted that in prior years, DCSO has contributed
financially towards the Stabilization Center but due to budget constraints, will not
be doing so this fiscal year. He asked if it is feasible for Sheriffs Deputies to check
in on the Stabilization Center once or twice a day. Holly Harris, Health Services
Director, stated it may be a discouraging factor from utilizing services if armed
law enforcement were present on site, highlighting a difference in optics between
unarmed security officers and armed law enforcement officers.
ADAIR: Move approval of Document No. 2025-511, a contract for Trident
Professional Security to provide services at the Deschutes County Health
Services Stabilization Center, not -to -exceed $252,000
CHANG: Second
VOTE: ADAIR: Yes
CHANG: Yes
DEBONE: Chair votes yes. Motion Carried 3 - 0
2. Presentation from 4D Recovery
Holly Harris, Health Services Director, Gabrie Ward, 4D Recovery, and Tony
Vezina, 4D Recovery (via Zoom) were in attendance for this presentation. Harris
said the passage of Measure 110 and subsequent amendments resulted in a
Behavioral Health Resources Network (BHRN) which funds several organizations,
including 4D Recovery. BH is supportive of the work they are doing, and as they
BOCC MEETING OCTOBER 27, 2025 PAGE 2 OF 8
are the newest provider to the BHRN network, Harris is cognizant not to duplicate
efforts amongst BHRN providers. 4D is a peer support organization that offers
unique services, with a focus on adolescent and young adult services. In
Deschutes County, 4D will focus on young adults ages 18 to 35 and will operate a
drop -in recovery center.
Vezina presented slides about his organization. 4D has three main purposes:
intervene on substance use, stabilize through treatment, and provide long term
recovery and support services to maintain sobriety.
Vezina described recovery centers and their purpose, noting that sustained
recovery can take several attempts. Survey results from participants indicate that
recovery services helped individuals make progress on recovery outcomes.
Gabrie Ward shared her story. She fell into addiction at age 12, attended Rimrock
Trails and various treatment services, and ended up in prison at age 19. She
highlighted a lack of services for adolescents and young adults. She's now 26
years old, and in March will have five years sober. She is a client of 4D recovery.
4D recovery centers are tailored for young people and include fun social
activities. Ward got a mentor with 4D who helped her gain employment and get
her photo ID. She has now been working with 4D for 3.5 years, doing personal
and impactful work.
Responding to Commissioner Adair, Harris said that BHRN funding is challenged.
Responding to Commissioner Chang, recovery organizations work in concert with
one another as part of the continuum of care. 4D provides a social support
network.
Responding to Kropp, the recovery drop -in center is coming to Deschutes County,
but will send out an invitation for their grand opening.
3. Update to the community roundabout art progress at US 20/013 Riley -Cook
Avenue in Tumalo
Chris Doty, Road Department Director, introduced Nathan Wismer, Nathan's
Custom Wood and Steel; Steve Davidson, Co -Founder of The Bite in Tumalo; and
Lauren Cramer. Doty provided a brief update on the art installation for the
roundabout at the intersection of US 20/013 Riley -Cook Avenue in Tumalo, noting
it has been nearly two years since the Board received an update. A group was
tasked with gaining community feedback, funding, and perpetual maintenance of
an art installation. Nathan is the builder and installer, Lauren put together the
voting requirements and Steve created a non-profit (Tumalo Improvement
BOCC MEETING OCTOBER 27, 2025 PAGE 3 OF 8
Projects) for funding the art installation and maintenance. Engineered drawings
will go to ODOT for approval.
Responding to Commissioner DeBone, there will be no integration with the
existing monuments entering Tumalo. The roundabout concept includes an
irrigation windmill (with no moving parts), horses, and trout. Native vegetation
will require minimal maintenance.
Doty noted the next step is to enter into an Intergovernmental Agreement with
ODOT, a site agreement with the nonprofit for maintenance and expectations,
and a permit for the actual construction and installation. The permit will be for
working in the right-of-way, noting that ODOT has design standards for artwork,
setback and maintenance requirements. Doty is confident the design will meet
ODOT standards.
4. Clarification on guidelines for the District Mapping Advisory Committee
(DMAC)
Jen Patterson, Strategic Initiatives Manager, stated she is here at the request of
the DMAC. The DMAC currently has three draft maps off which they are working.
Patterson noted that over the past nine meetings, there has been robust
discussion around population sources, including August 2025 voter registration
data and the 2020 census population data, noting the pros and cons to each data
set. A majority vote of the DMAC was to accept primarily voter registration data
to draft the districts, but they are also considering the census data.
DMAC is seeking clarification from the Board of Commissioners. Patterson
credited Lee Klemp for his GIS mapping work. Staff used the mean (the total
population divided by 5 districts) with a range of 5% over and 5% under.
However, the guidelines state "5% variance between the largest and the smallest
district" so they have inadvertently been using 10%. There is no clear directive for
redistricting from the State of Oregon.
The DMAC is struggling to reach all of the criteria set in the guidelines and seeks
clarification. Two alternatives are to expand the 5% variance to 10% or start
looking at chopping up precincts. Citing a 2022 exercise by Washington County,
redistricting involved splitting up precincts. It was a time and labor-intensive
process for staff.
Commissioner Adair expressed she is not interested in splitting precinct lines.
She also stated her preference for using voter registration data over the 2020
census data.
BOCC MEETING OCTOBER 27, 2025 PAGE 4 OF 8
Commissioner Chang expressed concern over the consequence diluting
individuals'voting power of more populated districts if the guidelines go from 5%
to 10%. He noted that Deschutes County's population is growing rapidly and is
cautious about disenfranchising voters.
Patterson noted that County Clerk, Steve Dennison, and retired County Clerk
Nancy Blankenship do not recommend breaking up precinct lines. Additionally,
Patterson noted additional software may be required.
Additional data the DMAC has looked at includes new building permits which
were collected for a particular time for Bend, Redmond and Deschutes County.
However, it is important to consider dwelling numbers as one permit can result in
multiple dwellings for something such as an apartment complex. Patterson
acknowledged that growth data has limitations.
Commissioner DeBone said that he supports maintaining current precinct lines.
Commissioner Chang suggested that those districts that are smaller should be
the ones anticipated to have more growth.
The Board directed Patterson to maintain current precinct lines, and directed
Patterson to revise the DMAC Guidelines, Map Drawing Criteria 4.b.
ADAIR: Move approval of an update to the DMAC Guidelines, section 4.b. Map
Drawing Criteria, to read "Maps should be drawn to approximately equal
population size, to be within a 10% range between the largest and smallest
district".
DEBONE: Second
VOTE: ADAIR: Yes
CHANG: No
DEBONE: Chair votes yes. Motion Carried 2-1
Commissioner Chang stated he is not comfortable using voter registration data
instead of total population data. He is also not comfortable choosing between
breaking up precincts and having wide variance in population size amongst
districts.
5. Treasury Report for September 2025
Bill Kuhn, Treasurer, discussed economic conditions, noting this is day 27 of the
ongoing federal government shutdown. This is the second longest shutdown to
date, only exceeded by the 35-day shutdown during President Trump's first term.
BOCC MEETING OCTOBER 27, 2025 PAGE 5 OF 8
The main roadblock for reopening the federal government is the expiring health
insurance subsidies through the Affordable Care Act. There are 700,000
furloughed federal workers who are not being paid. A private donor has
contributed $130 million towards paying military personnel. Programs including
SNAP, HeadStart, and WIC will run out of funding at the end of October.
It is anticipated the Federal Reserve will reduce the key overnight borrowing rate
by 25 basis points on October 29. Kuhn highlighted a deteriorating labor market
and sticky inflation. The only remaining Fed meeting is on December 9, and
another 25 basis point cut is predicted.
Year over year inflation increased to 3%, with most inflationary pressure is with
food and energy costs. The Bureau of Labor and Statistics released this data
because Social Security uses this data for its COLA. There are key gaps in the
reporting of key economic indicators, due to the shutdown. The September
payroll report was not released by BLS, but the ADP hiring data shows weak job
growth with only 50,000 newjobs in September. The overall unemployment rate
is expected to remain at 4.3%. The Producer Price Index, which relates to
wholesale and manufacturing pricing, was also not released as scheduled.
President Trump has stopped tariff negotiations with Canada, who is the second
largest trade partner with the U.S. However, the United States and China are
closing in on a trade agreement, and the markets have responded positively. The
Supreme Court has not yet issued a ruling on the legality of tariffs.
Kuhn had no national housing start data to report, but he provided regional
housing data to the Board. Sales have remained strong in Bend and Redmond.
Kuhn reported that Bend and Redmond, with an average rent of $1,800 per
month, are the highest rental rates in Oregon. The combined vacancy rate is
11.1%.
Kuhn summarized the Treasury Report for September 2025, a copy of which was
included in the agenda packet. The strategy is to match redemptions with the
expected debt servicing needs in May of each year. They utilize a hold to maturity
strategy, so the County is not actively trading investments.
6. Finance Report for September 202S
Robert Tintle, Chief Financial Officer, presented the Finance Report for
September 2025. The financial dashboard summarizes requirements and
resources. Expenditures are under budget and resources are under - currently at
5% for the General Fund (GF), but the County is beginning to take in property
BOCC MEETING OCTOBER 27, 2025 PAGE 6 OF 8
taxes so this wili rise steeply. 92% of the County's budgeted funds will be received
by the end of November.
The total FTE increased by 0.8 FTE, with a 1.0 FTE increase in Community
Development and a 0.2 FTE decrease in the DA's Office. Fair Director interviews
are in progress, so FTEs will rise in Fair and Expo.
Although no department is currently over budget for total personnel costs,
Community Development and Fair and Expo are projected to go over by year's
end in the absence of budget adjustments. Overtime is under budget, with most
OT in the Sheriff's Office who is currently at 25% of projected.
The General Fund (001) was budgeted at an assessed value increase of 4.58% but
it came in at 4.9%, because the assessed values came in higher than anticipated.
113,000 tax statements were mailed out, and 85% of property owners typically
pay in full by the November 15 deadline.
Tintle highlighted a new report on page 82. The Oregon Health Plan Capital
Reserves Fund 270 used to be rolled up in the "Other" category but has since
been split out. $36 million was budgeted but it is expected to be at $40 million by
the end of the year. Commissioner Adair thanked Tintle for this report.
OTHER ITEMS:
Erik Kropp, Deputy County Administrator, noted that Consent Agenda item 1 from
Wednesday's agenda has been pulled. This item was a contract Amendment with
Oregon Beverage Service with Deschutes County Fair and Expo. Some
recommendations from Internal Audit are being incorporated into a revised
amendment which will come before the Board for consideration at a later date.
EXECUTIVE SESSION:
At 3:09 p.m., the Board entered Executive Session under ORS 192.660 (2) (d) Labor
Negotiations as the Governing Body of Deschutes County 9-1-1 Service District and ORS
192.660 (2) (e) Real Property Negotiations as the Governing Body of Deschutes County.
The Board exited Executive Session at 3:30 p.m. and directed staff to proceed as directed.
ADJOURN:
Being no further items to come before the Board, the meeting was adjourned at 3:31 p.m.
DATED this 102-1W'k" Day of VYV/ W 2025 for the Deschutes County Board of Commissioners.
BOCC MEETING OCTOBER 27, 2025 PAGE 7 OF 8
ATTEST:
ANTHONY DEBONE, CHAIR
PATTI ADAIR, VICE CHAIR
ll-�
PHIL CHANG, CO MISSIONER
BOCC MEETING OCTOBER 27, 2025 PAGE 8 OF 8
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BOARD OF
COMMISSIONERS
BOARD OF COUNTY COMMISSIONERS MEETING
1:00 PM, MONDAY, OCTOBER 27, 2025
Allen Room - Deschutes Services Building - 1300 NW Wall Street - Bend
(541) 388-6570 1 www.deschutes.org
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 mimes listed on agenda items are estimates only. Generally, items will be heard in
sequential order and items, including public hearings, may be heard before or after their listed times.
CALL TO ORDER
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
ACTION ITEMS
1. 1:00 PMApproval of Document No. 2025-511, a contract for Trident Professional Security
to provide services at the Deschutes County Health Services Stabilization Center
2. 1:10 PMPresentation from 4D Recovery
3. 1:35 PMUpdate to the community roundabout art progress at US 20/013 Riley -Cook
Avenue in Tumalo
4. 1:50 PMClarification on Guidelines for the District Mapping Advisory Committee (DMAC)
5. 2:05 PMTreasury Report for September 2025
6. 2:20 PMFinance Report for September 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.
7. Convene as the Governing Body of the Deschutes County 9-1-1 Service District
ADJOURN
EXECUTIVE SESSION
October 27, 2025 BOARD OF COUNTY COMMISSIONERS MEETING Page 2 of 3
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.
8. Executive Session under ORS 192.660 (2) (h) Litigation
9. Executive Session under ORS 192.660 (2) (d) Labor Negotiations
10. Reconvene as Deschutes County
11. Executive Session under ORS 192.640 (2) (e) Real Property Negotiations
October 27, 2025 BOARD OF COUNTY COMMISSIONERS MEETING Page 3 of 3
1�3'� Es coG�a
I BOARD OF
COMMISSIONERS
MEETING DATE: October 27, 2025
SUBJECT: 4D Recovery Presentation
RECOMMENDED MOTION:
None; discussion only
BACKGROUND AND POLICY IMPLICATIONS:
Representatives from 4D Recovery will provide a presentation to the Board about their
organization. 4D Recovery is a peer -led recovery community organization. 4D Recovery
strives for their programs to complement and strengthen the County's strategies, in the
areas of crisis response, mental health supports and young adult recovery.
BUDGET IMPACTS:
None
ATTENDANCE:
Holly Harris, Director Health Services
Tony Vezina, Executive Director 4D Recovery
Sara Rose Barger, Public Affairs and Relations Director 4D Recovery
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,,' G2{ BOARD OF
,,�, COMMISSIONERS
MEETING DATE: October 27, 2025
SUBJECT: Update to the community roundabout art progress at US 20/013 Riley -Cook
Avenue in Tumalo
RECOMMENDED MOTION:
This is an informal presentation from stakeholders.
BACKGROUND AND POLICY IMPLICATIONS:
In October of 2023 the BOCC received an update from a group of Tumalo area residents
pursuing installation of a community themed decorative installation (artwork) within the
roundabout at the intersection of US 20/013 Riley -Cook in Tumalo.
ODOT provides for art or other decorative installations via a permit issued to the
corresponding local agency (city or county). Within the permit and corresponding IGA,
ODOT requires the local agency (Deschutes County) to provide for installation, perpetual
maintenance and indemnification. While ODOT has the final say on material types and
installation, the determination of the artwork itself is a decision of the local agency.
In October 2023, the Board affirmed the requirements to the community stakeholders as a
condition of the County accepting the liability and expense associated with any artwork
installation within the roundabout. The stakeholders were advised by staff to prepare a
proposal which:
1. Funds installation.
2. Funds or addresses perpetual maintenance.
3. Provides a community process for feedback on options and a consensus of what type
of installation would be acceptable to the community.
To date, the stakeholders have completed the selection process, with robust community
engagement and input (Item 3), have raised funds, and have established a non-profit entity
(Tumalo Improvement Project) for installation and maintenance (Items 1 and 2).
Tumalo area craftsman Nathan Wismer (Nathan's Custom Wood and Steel), whose proposal
was selected via the community process, is now spearheading the efforts to complete the
installation. Mr. Wismer, and other community stakeholders will update the Board on
progress at this work session.
Once the County has determined that sufficient progress has been made towards the
funding and maintenance provisions required of the community group, staff can work with
ODOT to prepare the IGA for Board approval.
BUDGET IMPACTS:
It is the goal and intent of this effort to see that community art and maintenance of the art
is funded by the Tumalo Improvement Project. As required by ODOT, Deschutes County will
ultimately be responsible to comply with the conditions of the IGA and any associated
permitting, as well as indemnification of ODOT.
ATTENDANCE:
Nathan Wismer, Nathan's Custom Wood and Steel
Other community stakeholders
A Community -Based Nonprofit Organization
Introduction
The Tumalo Improvement Project is a volunteer -driven nonprofit organization dedicated to
enhancing the beauty, culture, and spirit of Tumalo, Oregon. Our mission is simple yet
powerful:
Mission Statement:
A community -based nonprofit created to raise money for the purpose of enhancing the
community of Tumalo through public art installations as well as other initiatives which
enhance the pride, unity, and values of Tumalo.
We believe that public art and shared spaces are the heart of thriving rural communities.
With no formal town government, Tumalo's identity has always been shaped by its
people —the ranchers, farmers, entrepreneurs, and families who have built lives here. Our
work ensures Tumalo's story is told through meaningful projects that connect community
heritage to future generations.
The first signature project is the Tumalo Roundabout Art installation at the gateway into
Bend. This community -selected design incorporates a windmill, mule deer, horses, and
trout, symbolizing the life, movement, and values of Tumalo. The windmill pays tribute to
irrigation, the defining element of Tumalo's landscape. The horses reflect the strong
equestrian culture, while mule deer honor the resident and migrating wildlife. The trout
represent the Deschutes River flowing through the community's heart. Together, these
symbols tell the story of agriculture, ranching, family roots, and recreation —all framed by
Central Oregon's native vegetation.
This project was voted on by Tumalo residents at a community event, affirming its role as
both a collective vision and a shared expression of pride. A permit with the City of Bend is
being finalized, and now we turn to fundraising to bring this legacy to life.
Board of Directors
Nathan Wismer—Artist
Nathan has lived in Tumalo for 11 years and brings a passion for creativity and
craftsmanship. Born and raised in Lincoln, Nebraska, he earned his Bachelor's in Arts and
Sciences in 2001 and began steel fabrication in 2014, growing a thriving woodworking and
fabrication business. A family man with twin boys and a deep love for fly fishing, rafting, and
the outdoors, Nathan is the artist behind the roundabout installation. His personal
stewardship of Tumalo is reflected in his work and land, where his family raises cows,
chickens, and dogs on their 10 acres.
Erie MacDonald — Entrepreneur, Investor, Community Advocate
With a career spanning law enforcement, international tech trading, automotive and
motorcycle sales, agriculture, and construction, Erie brings unmatched operational
knowledge and entrepreneurial vision. As founder of Bay Brakes Automotive and Tire,
partner in Central Coast Citrus and Del Monte Investments, and CFO/Owner of T Line
Construction, he offers financial and business leadership. A former CASA volunteer and
SCORE mentor, he is deeply committed to helping others grow businesses and communities.
Erle resides in Tumalo with his wife Patricia and their pets, enjoying the outdoors and time
with their grown children.
Steve Davidson -- Entrepreneur, Mortgage Banking & Community Leader
A native Oregonian, Steve has lived in Tumalo for 20 years. With over two decades in
mortgage banking and current service as VP of Mortgage Production at First Interstate
Bank, he brings financial expertise and leadership. Alongside his wife and two daughters,
Steve co-founded The Bite in Tumalo, a beloved community hub. He serves as Treasurer for
the Deschutes County Rural Fire District #I2 and Assistant Director for the Tumalo Town
Ditch Company Board, reflecting his dedication to local stewardship and community safety.
David Neidorf — Entrepreneur & Community Supporter
David and his family moved to Central Oregon in 2011, settling in Tumalo five years later to
build their dream home. As the owner of a property management company overseeing
commercial and multi -family assets in Florida and California, David brings business insight
and a strong commitment to giving back. He is proud to support the creation of Tumalo's
public art centerpiece, partnering with local artist Nathan Wismer to realize the roundabout
installation.
Tiff Kruger - Development Strategist & Community Stewardship
With more than 30 years of leadership in hospitality, real estate, and destination marketing,
Tiff has supported landmark projects across Oregon, Colorado, Texas, and Panama. As a
partner of locally owned C3 Events for 10 years, Tiff managed enduring community events
including the Northwest Crossing Farmers Market. She continues to champion placemaking,
wine tourism, and destination stewardship across Central Oregon. She has lived in Bend for
21 years and is thankful to share life with her four generations of family here.
Fundralsing Action Plan
To bring the Tumalo Roundabout Art Installation to reality, we are launching a
comprehensive fundraising strategy with four key pillars:
1. Private Donors:
- Target Tumalo residents, extended community members, and families who want to leave a
legacy.
- Develop a recognition program (engraved plaques, acknowledgments at dedication event,
donor wall on project website).
- Suggested giving levels: $250, $500, $1,000+, with 'FoLinders' Circle' designation for gifts
of $5,000+.
2. Business Sponsorships:
- Engage local and regional businesses with tiered sponsorship opportunities ($1,000 -
$25,000).
- Benefits include logo placement in promotional materials, recognition at events, and
permanent acknowledgment near the roundabout art installation.
- Target industries: construction, real estate, outdoor recreation, agriculture, healthcare,
and hospitality.
3. Grants:
- Apply for cultural and community development grants from the Oregon Arts Commission,
Oregon Community Foundation, Travel Oregon, and Deschutes County Cultural Coalition.
- Seek national foundations supporting rural arts initiatives.
- Timeline: Submit applications within the next 6 months to align with construction launch.
4. Community Events:
- Host fundraising gatherings at The Bite and other Tumalo venues.
- Organize art shows, silent auctions, and live music events featuring local talent.
- Celebrate milestone events (permit approval, groundbreaking, installation) to keep
momentum and visibility high.
Project Photos
BOARD OF
COMMISSIONERS
MEETING DATE: October 27, 2025
SUBJECT: Clarification on Guidelines for the District Mapping Advisory Committee (DMAC)
BACKGROUND AND POLICY IMPLICATIONS:
The DMAC has requested clarification from the Board of County Commissioners (BOCC) for
two aspects of the map drawing criteria in the DMAC guidelines. The guidelines address
precinct lines and equal population representation. The DMAC is finding it challenging to
stay within both criteria and would like guidance from the BOCC between the two criteria
as to which one should be the priority for the DMAC in their map drawing process.
From the DMAC Guidelines:
• Precinct Lines:
o 1. Each district, as nearly as practicable, shall..." "...b. Utilize existing precinct
lines...."
Equal Population:
o Under Map Drawing Criteria section 4. b. "Maps should be drawn to
approximately equal population size, recommended to be within 5% variance
between the largest and the smallest district."
BUDGET IMPACTS:
N/A
ATTENDANCE:
Jen Patterson, Strategic Initiatives Manager
Steve Dennision, County Clerk
DISTRICT MAPPING ADVISORY COMMITTEE GUIDELINES
July 2025
Background
Ballot Measure #9-173, approved by voters in November 2024, expands the County
Commissioners to a five -seat Board. The two new positions will be elected at -large in 2026
for an initial two-year term which will begin in January 2027. The Deschutes Board of
County Commissioners (BOCC) met several times between November 2024 and May 2025
to discuss BOCC interest in creating Commissioner Districts in place of having five at -large
Commissioner Positions.
On March 31, 2025, the BOCC voted to move forward to develop a process to draft
Commissioner Districts for voter consideration as a ballot measure in 2026. On May 5, the
majority of the BOCC voted to establish a committee by BOCC nominations.
The committee will be made up of seven community members, appointed individually by
Commissioners. The appointments will be as follows:
Commissioner
Number of Nominations
Commissioner DeBone
2
Commissioner Adair
2
Commissioner Chang
3
Mission and Purpose
The District Mapping Advisory Committee (DMAC) is a non -partisan committee comprised
of citizen volunteers residing throughout Deschutes County. The mission of the DMAC is to
take a non -partisan approach to drafting a five commissioner district map, consisting of
proportional districts, for the BOCC consideration. If a draft map is approved by the BOCC,
it will then be put before the voters as a ballot measure during the 2026 election cycle.
Structure and Membership
The DMAC consists of seven voting members selected via BOCC appointment.
Facilitator Neil Bryant will chair and guide the committee meetings, and a project
management team consisting of county staff will support the committee in the following
areas:
• Meeting logistics, facilitation, and communications
• Meeting minutes
• GIS Mapping Support
• Update the BOCC of committee activities and actions
• Provide an overview of public meeting laws and ethics, education (i.e., applicable
laws and rules), technical information and memorandums, and options for decision
making
• Maintain a project website
• Other necessary actions not identified above
Record Keeping and Transparency
As an official public body, Oregon's open meeting laws apply to the DMAC. All meetings will
be publicly noticed, livestreamed, and will provide an opportunity for public input. Meeting
minutes will be taken and posted on a designated website. Meeting minutes will be shared
via email with all members prior to the meeting for review and will be approved as drafted
or modified by the committee at a subsequent meeting. All opinions, perspectives, and
views will be captured in meeting minutes. This guideline will be posted to the project
website and remain a publicly available document.
DMAC members will be assigned a Deschutes County email address that must be used for
any and all email communications related to the work of the DMAC.
Meeting Schedule and Logistics
The DMAC will have an orientation meeting in August 2025. The orientation meeting will
provide information on public meeting laws, DMAC guidelines, and structure of DMAC
meetings.
The DMAC will meet every Wednesday from 1:00 - 3:00 p.m., Sept. 10 - Nov. 19. If the
DMAC completes their work early then meetings may end before Nov. 19. If the DMAC
needs more time to complete their work then additional meetings may be scheduled to
meet the Nov. 98 deadline.
Meetings will take place in different locations throughout the County which could include,
but is not limited to, Bend, La Pine, Redmond, and Sisters.
Membership
The DMAC is comprised of members listed in the table below. If a committee member has
to vacate their appointment for any reason, then an alternate will be appointed by the
Commissioner that assigned the committee member to the vacated seat.
Name
Appointed By
Bernie Brader
Commissioner DeBone
Ned Dempsey
Commissioner DeBone
Matt Cyrus
Commissioner Adair
Phil Henderson
Commissioner Adair
Andrew Kaza
Commissioner Chang
Carol Loesche
Commissioner Chang
Melanie Kebler
Commissioner Chang
Ground Rules and Expectations
1. Attendance: The Committee strives for full in -person attendance at every meeting.
2. Inclusivity and Civility: Committee members are expected to create space for diverse
or contradictory opinions, and support collaboration in all meetings.
3. A majority of DMAC members (4 or more) constitutes a quorum, and a quorum shall
be required to approve any motions and/or recommendations.
4. The Robert's Rules of Order will be used by the facilitator to guide the meetings.
Map Drawing Criteria
1. Each district, as nearly as practicable, shall:
a. Be contiguous
b. Utilize existing precinct lines
c. Not unreasonably divide communities of common interest and geographic
boundaries
d. Consider current growth patterns
i. i.e. building permits and UGB expansions
2. No district shall be drawn for the purpose of favoring any political party, incumbent
elected official or other person.
3. No district shall be drawn for the purpose of diluting the voting strength of any
language or ethnic minority group.
4. Population
a. The DMAC will be provided with the following three data points in a table by
precinct for consideration. Staff and the GIS support team will work with the
DMAC to support additional data requests as available.
i. Census Population
1. Census population data is from 2020, and an updated count will
not be available until 2031.
ii. Voter Registration data from February 2022 (the date of the newly
configured precincts based on state-wide re -districting).
iii. Current Voter Registration data will be provided as requested by the
DMAC.
b. Maps should be drawn to approximately equal population size, recommended
to be within 5% variance between the largest and smallest district.
5. Draft map will have five districts.
Public Input
Each DMAC meeting will allocate 15 minutes, as needed, for public input. A sign-up sheet will
be available at each meeting for members of the public attending in person who would like
to give their input. Online participants can indicate their desire to comment by using the
"raise hand" feature on Zoom.
Each person will be allowed up to three minutes for their comments. If more than five people
sign up to speak, the facilitator will adjust time limits to ensure the public comment period
does not exceed 15 minutes.
BOARD OF
COMMISSIONERS
MEETING DATE: October 27, 2025
SUBJECT: Treasury Report for September 2025
ATTENDANCE:
Bill Kuhn, County Treasurer
2.�
MEMORANDUM
DATE: October 27, 2025
TO: Board of County Commissioners
FROM: Bill Kuhn, Treasurer
SUBJECT: Treasury Report for September 2025
Following is the unaudited monthly treasury report for fiscal year to date (YTD) as of September 30, 2025.
Treasury and Investments
• The portfolio balance at the end of September was $303.3 million, an increase of $930 thousand from August and
an increase of $23.4 million from last year (September 2024).
• Net investment income for September was $1,005.6K, approximately $17.7k lower than last month and $192.8k
greater than September 2024. YTD earnings of $3,059.2K are $611.6K 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 September. The FIB rate was 4.15%. Benchmark
returns for 24-month treasuries were down 11 basis points and 36-month treasuries were down 7 basis points
from the prior month.
• The average portfolio yield dipped slightly to 4.19%, which was down 3 bps from last month's average %.
• The portfolio weighted average time to maturity was 1.08 years.
��vTES CMG
Deschutes County
a <
t e
Portfolio Breakdown: Par value by Investment Type
Municipal Debt
20,635,000
6.8%
Corporate Notes
17,000,000
5.6%
-
0.0 %
U.S. Treasuries
150,500,000
49.6%
Federal Agencies
60,000,000
19.8 %
LGIP
32,833,365
10.8%
First Interstate (Book Balance)
22,329,681
7.4%
Total Investments $
303,298,046
100.0%
Total Portfolio: By Investment Type
First Interstate Municipal Debt
Bank 6.80 rate Notes
7.4 % 5.6 %
x
LGIP \ Time Certificates
0.0%
Federal Agencies
19.8%
U. S. Treasuries
49.6%
Portfolio by Broker'
$74.5
$80
�
$58.6
o $60
2 $40
$32.7 $38.2
$20
$23.5
$3.3 $14.5
$_
®.
Moreton Robert W DA Stifel Piper
Great Castle Oak
Capital Baird & Cc Davidson Capital Sandler
Pacific
Markets
Securities
Total Investment Income
Less Fee: $12,000 per month
Investment Income - Net
Prior Year Comparison
J.S. Treasuries
_GIP ($63,387,000)
=ederal Agencies
3ankers Acceptances
Time Certificates
Sep-25 Y-T-D
$ 1,017.582 $ 3,095,176
(12,000) (36,000
$1,005,582 $ 3,059,176
Sep-24 812,812 2,447,548
Yieid'Percentages
Current Month
Prior Month
LGIP 4.60%
4.60
Investments 4.13%
4.16%
Average 4.19 %
4.22 %
Municipal Debt 25%
1 1 Benchmarks
Corporate Debt 25%
24 Month Treasury 3.55%
3.66%
LGIP Rate 4.60%
4.60%
Maturityears
36 Month Treasury 3.56 %
3.63 %
Max Weiahted Average
2.87 1.08
Term Minimum
Actual
0 to 30 Days 10%
21.5%
Under 1Year 25%
52.0%
Under 5 Years 100 %
100.0 %
Other Policy
Actual
Corp Issuer 5%
3.0%
Callable 26%
10.4 %
Wei hted Ave. AA2
AA1
investment Activity
_
Purchases in Month $
8,000,000
Sales/Redern tlons In Munth $
9,395,000
24 Month Historic Investment Returns
6.00%
5.50%
5.00%
4.50%
4.00%
3.50%
3.00%
2,50%
200%
1,50%
1.00%
0.50%
0.00%....-
Oct Dec Feb Apr June August Oct
®County Rate ®2 Year Treasury Rate
400,000,000
350,000,000
300,000,000
250,000,000
200,000,000
150,000,000
100,000,000
50,000,000
Da< Feb Apr June Aug
Corporate Bond Rate ^ LGIP 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 Sep-25
Five Year Maturity Distribution Schedule
6,000,000
4'rr0000
2,000.000
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VIES C
o
BOARD OF
COMMISSIONERS
MEETING DATE: October 27, 2025
SUBJECT: Finance Report for September 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: October 27, 2025
TO: Board of County Commissioners
FROM: Robert Tintle, Chief Financial Officer
SUBJECT: Finance Report for September 2025
Following is the unaudited monthly finance report for fiscal year to date (YTD) as of September 30, 2025.
Budget to Actuals Report
General Fund
• Revenue YTD in the General Fund is $2.5M or 5.1% of budget. By comparison, last year revenue YTD was
$4.21VI or 8.7% of budget.
• Expenses YTD are $8.71VI and 17.6% of budget. By comparison, last year expenses YTD were $8.9M and 18.0%
of budget.
• Beginning Fund Balance is $23.3M or 110.3% of the budgeted $21.11VI beginning fund balance.
Fund
�eC:CC all
(Blank) Ali
Coo - General Fund
010 - Assmt{lark..
020 - CO cle ,AbatF...
0i0 - Communrty ._
640 - Corxt Tcchn...
Economic D...
069
070 - General Cou...
090 - Proj?ct De`:...
120 - Law Library
130 - Park Acgws,-
i 2 Park De,60.-.
Monthly GL P...
0
3
.......... .............................................................. ................... ................... .............................. ............................................................ ...................................................... .........................
..:
ity Wide Financial Dashboard 001 - General Fund 3 25.0%
V.ar Compete
Budget to Actuals
Requirements Resources Beginning Working Capital Budget to Actuals by Category
OA,! fats •Kedge: Pru aa'on
Approved FTE
121.86
VACA'r
7 6/—
$19.6 M % of last year budget
Leah - -- WFED
$500.OK _ 9z.,v .
•La<, .�,�s•�a„<<,�.�3�..�tval>
:............................................................................................................................................................................................................................................................................................................................
All Maior Funds
On the attached pages you will find the Budget to Actuals Report for the County's major funds with actual revenue
and expense data compared to budget through September 30, 2025.
Monthly Expenditures 18.1%
., % of last vear budget
OLast Oar Alct , •Cu« e:rt Year Act—,
Monthly Revenues 9.1%
Projected Ending Working Capital
.20.tM *Budg
et
$217M
ao
Position Control Summary Ey26
_
` --
July -June
Percent
Org
Jul
Aug
Sep Oct Nov Dec Jan
Feb Mar April May Unfilled
Assessor
Filled
32.00
32.00
31.00
Unfilled
3.26
3.26
4.26
10.19%
Clerk
Filled
9.48
9.48
9.48
Unfilled
1.00
1.00
1.00
9.54%
BOPTA
filled
0.52
0.52
0.52
Unfilled
-
0.00%
DA
Filled
58.85
57.05
57,05
Unfilled
2.45
4.25
4.05
5.85%
Tax
Filled
6.50
5.50
6.50
Unfilled
-
1.00
-
5.13%
Veterans'
Filled
5.00
5.00
5.00
Unfilled
-
-
0.00%
Property Mgmt
Filled
3.00
3.00
3.00
Unfilled
-
-
0.00%
Total General Fund
Filled
115.35
112.5S
112.55
Unfilled
6.71
9.S1
9.31
6.98%
Justice Court
Filled
4.60
3.60
3.60
Unfilled
-
1.00
1.00
14.49%
Community Justice Filled
40.60
41.20
42.20
Unfilled
6.40
5.80
S.80
12.68%
Sheriff
Filled
235.S0
236.50
236.50
Unfilled
35.S0
34.50
34.50
12.85%
Health Srvcs
Filled
376.43
371.58
372.50
Unfilled
42.20
47.05
46.13
10.78%
CDD
Filled
52.00
51.00
S1.00
Unfilled
1.00
2.00
3.00
3.75%
Road
Filled
57.00
56.00
59.00
Unfilled
4.00
5.00
2.00
6.01%
Adult P&P
Filled
32.63
32.00
31.00
Unfilled
3.38
4.00
4.00
10.63%
Solid Waste
Filled
45.00
44.00
45.00
Unfilled
3.00
4.00
3.00
6.94%
Victims Assistance
Filled
5.50
5.50
6.50
Unfilled
4.00
4.00
3.00
38.60%
GIS Dedicated
Filled
2.00
2.00
2.00
Unfilled
-
-
-
0.00%
Fair & Expo
Filled
12.50
12.50
11.50
Unfilled
5.00
S.00
6.00
30.48%
Natural Resource
Filled
3.00
3.00
3.00
Unfilled
-
-
-
0.00%
ISF - Facilities
Filled
25.75
25.75
25.75
Unfilled
2.00
2.00
2.00
7.21%
ISF -Admin
Filled
8.75
8.75
8.75
Unfilled
0.50
0.50
0.50
5.41%
ISF - BOCC
Filled
3.00
3.00
3.00
Unfilled
-
-
-
0.00%
ISF - Finance
Filled
13.00
13.00
14.00
Unfilled
1.00
1.00
4.76%
ISF - Legal
Filled
7.00
7.00
7.00
Unfilled
-
-
-
0.00%
ISF - HR
Filled
8.00
8.00
8.00
Unfilled
3.00
3.00
3.00
27.27%I,
ISF - IT
Filled
19.00
19.00
19.00
Unfilled
1.00
2.00
2.00
8.06%
ISF - Risk
Filled
3.25
3.25
3.25
Unfilled
-
-
-
0.00%
911
Filled
56.00
56.00
57.00
Unfilled
5.00
5.00
4.00
7.65%
Total:
Filled
1,125.86
1,11S.18
1,122.10
Unfilled
123.69
135.36
129.24
Total
1,249.54
1,250.54
1,251.34 A
% Unfilled
9.90%
10.82%
10.33%
30.35%
A 1.0 FTE increase to Community Development for an Assistant Planner, per Resolution 2025-037.
0.2 FTE decrease to District Attorney's Office for expiration of limited duration position.
�uTES CO
�' G2< Budget to Actuals -Total Personnel and Overtime Report
FY26 YTD September 30, 2025
Total Personnel Costs
Projection
Budgeted
Actual
Projected
(Over)/ Under
Fund
Personnel Costs
Personnel Costs
Personnel Costs
Budget
Fund
Number
001
001 -General Fund
030
030-Juvenile
160
160/170-TRT
200
200-ARPA
220
220 -justice Court
255
255 - Sheriffs Office
274
274 - Health Services
295
295 - CDD
325
325 - Road
355
355 - Adult P&P
465
465 - Road CIP
610
610 - Solid Waste
615
615 - Fair & Expo
616
616 - Annual County Fair
617
617 - Fair & Expo Capital Reserve
618
618 - RV Park
619
619 - RV Park Reserve
670
670 - Risk Management
675
675 - Health Benefits
705
705 - 911
999 - All Other Funds
Total
Overtime
Budgeted OT
Actual
OT
(Over) /
Under Budget
$ 21,878,293 $
4,469,993 $
21,020,743 $
857,550
$ 70,800 $
18,9u9 $
5"i,8y
7,952,601
1,588,187
7,240,346
712,255
150,000
29,345
120,655
284,576
63,553
284,576
-
110
-
110
680,892
143,223
666,560
14,332
-
164 0
(164)
53,651,796
11,424,977
53,651,796
2,365,500
592,160
1,773,340
64,152,894
13,369,630
61,688,738
2,464,156
179,900
54,843
125,057
8,960,882
1,937,596
8,987,514 0
(26,632)
28,750
7,485
21,265
10,434,868
2,217,852
10,031,371
403,497
200,000
37,861
162,139
6,363,227
1,302,171
5,923,641
439,586
10,000
897
9,103
6,742,398
1,404,661
6,742,398
-
150,000
26,156
123,844
2,018,500
418,978
1,967,879
50,621
40,000
26,049
13,951
284,780
76,967
298,312 0
(13,532)
2,500
2,779 0
(279)
172,715
36,677
169,716
2,999
4,000
737
3,263
575,411
126,248
563,118
12,293
11,064,394
2,254,882
10,335,209
729,185
400,000
51,444
348,556
19,917,527
3,976,015
19,917,527
-
61,700
5,169
56,531
$ 215,135,754 $
44,811,609 $
209,489,444 $
5,646,310
$ 3,663,260 $
853,999 $
2,809,261
vCES C
°G�� Budget to Actuals - Countywide Summary
All Departments
FY26 YTD September 30, 2025 (unaudited)
RESOURCES
001 - General Fund
030 - Juvenile
160/170 - TLT
200 - ARPA
220 - Justice Court
255 - Sheriff's Office
270 - OHP & Capital
Reserves
274 - Health Services
295 - CDD
325 - Road
355 - Adult P&P
465 - Road CIP
610 - Solid Waste
616 - Fair & Expo
616 - Annual County Fair
617 - Fair & Expo Capital
Reserve
618 - RV Park
619 - RV Park Reserve
670 - Risk Management
675 - Health Benefits
705 - 911
999 - Other
25.0%
Year Complete
IFiscal Year 2025
I
Fiscal Year 2026
I
Budget
Actuals
%
Budget
Actuals
%
Projection
%
47,226,179
49,169,365
104%
48,569,324
2,457,539
5%
49,293,986
101%
926,504
1,091,010
118%
1,012,772
177,713
18%
1,155,692
114%
12,400,800
12,638,380
102%
12,449,000
6,431,966
52%
13,449,000
108%
9,726,687
9,722,589
100%
984,959
519,683
53%
984,959
100%
506,200
525,739
104%
542,597
144,242
27%
543,697
100%
64,030,262
65,685,433
103%
67,205,539
1,981,520
3%
67,127,939
100%
6,016,100
13,901,753
231%
11,829,200
352,223
3%
12,114,100
102%
69,034,749
67,097,990
97%
65,210,754
9,382,763
14% s
63,690,779
98%
9,401,238
9,902,984
105%
9,923,169
2,822,907
28%
10,172,169
103%
27,585,291
28,539,189
103%
27,423,030
5,660,435
21%
27,449,065
100%
6,323,657
6,499,960
103%
6,888,500
1,346,139
20%
6,137,349
89%
1,357,339
1,499,037
110%
1,384,712
174,329
13%
1,493,212
108%
19,769,001
20,286,179
103%
22,198,501
5,914,015
27%
22,240,806
100%
3,206,000
3,094,772
97%
3,677,500
719,430
20%
3,215,997
87% s
2,350,667
2,672,649
114%
2,656,367
2,669,307
100%
2,726,376
103%
88,000
229,192
260%
117,000
37,874
32%
130,000
111%
489,000
550,566
113%
45,000
60,431
134%
3,398,791
3,630,416
107%
42,854,789
43,047,570
100%
14,733,900
15,112,121
103%
.' 60,974,212
46,378,883
76%
493,800
58,000
3,401,406
43,475,500
15, 281,100
49,160, 747
189,313
38% 's
17,374
30%
1,047,595
31%
8,976,918
21%
217,929
1%
11,310,978
23%
542,407 110%
59,700 103%
3,431,306 101 %
43,669,200 100%
15,293,500 100%
49,157,747 100%
TOTAL RESOURCES 402,444,366 401,336,210 100% 393,943,477 62,552,191 16% 394,078,986 100%
O`�V(ES CpG�' Budget to Actuala - countywide Summary
All Departments
FY26 YTD September 30, 2025 (unaudited)
REQUIREMENTS
001 - General Fund
030 - Juvenile
160/170 - TLT
200 - ARPA
220 - Justice Court
255 - Sheriff's Office
270 - OHP & Capital
Reserves
274 - Health Services
295 - CDD
325 - Road
355 - Adult P&P
465 - Road CIP
610 - Solid Waste
615 - Fair & Expo
616 - Annual County Fair
617 - Fair & Expo Capital
Reserve
618 - RV Park
619 - RV Park Reserve
670 - Risk Management
675 - Health Benefits
705 - 911
999 - Other
TOTAL REQUIREMENTS
25.0%
Year Complete
Fiscal Year 2025
Fiscal Year 2026
Budget
Actuals
%
Budget
Actuais
%
Projection
%
33,458,125
27,885,291
83% s
32,454,372
6,168,771
19%
31,596,822
97%
9,381,846
8,396,293
89%
10,005,365
2,004,293
20%
9,293,110
93%
5,897,854
5,862,939
99%
3,787,748
1,307,787
35%
3,952,748
104%
987,540
983,441
100%
984,959
51,465
5%
984,959
100%
863,097
849,040
98%
911,837
194,131
21% `:
897,505
98%
66,610,275
62,055,934
93%
68,836,488
14,574,361
21%
68,836,488
100%
84,148,302 76,486,004 91% s
9,991,245 9,642,090 97%
19,655,197 17,977,655 91%
8,371,685 7,310,310 87%
16,323,504 8,402,847 51%
17,321,744 15,311,535 88%
4,838,162 4,267,724 88%
2,671,901 2,735,983 102%
1,260,000 287,354 23%
726,864
170,000
5,631,442
38,819,094
17, 254, 619
108,891,467
453,273,963 370,841,482 82% 449,107,104 80,022,460 18% 442,876,863 99% i
85,239,096 16,852,554 20%
10,858,928
2,453,880
23%
19,713,342
4,088,002
21%
8,310,376
1,638,108
20%
19,022,701
1,366,680
7%
18,981,700
3,001,022
16%
5,180,328
987,973
19%
2,733,905
2,357,700
86%
1,265,000
-
0%
584,318 143,955 25%
83,904,314 98%
10,892,310 100%
581,262 80%
- 0%
4,358,642 77%
35,077,784 90%
14,334,091 83%
68,035,264 62%
170,000
-
0%
6,555,370
1,309,485
20%
42,410,545
6,121,251
14% f
17,381,915
3,189,868
18%
93,718,811
12,211,173
13%
19,309,845
98%
7,528,756
91%
17,722,701
93%
18,981,700
100%
4,679,879
90%
2,747,437
100%
1,265,000
100%
603,905
103%
170,000
100%
6,543,077
100%
42,410,545
100%
16,652,730
96%
93,903,032
100%
�1Es` 2{ Budget to Actuals - Countywide Summary
All DepartmentsYear Complete
FY26 YTD September 30, 2025 (unaudited)
Fiscal Year 2025
Fiscal Year 2026
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
001 - General Fund
(14,367,610)
(13,526,961)
94%
(17,064,685)
(2,579,471)
15%
(17,064,685)
100%
030 - Juvenile
8,068,153
8,068,153
100% `
8,332,617
2,083,154
25%
8,332,617
100%
160/170 - TLT
(8,502,946)
(8,439,265)
99%
(8,504,172)
(1,750,231)
21%
(9,496,252)
112%
200 - ARPA
(9,038,089)
(9,038,089)
100%
-
-
-
220 - Justice Court
380,521
323,238
85%
391,417
97,854
25%
391,417
100%
255 - Sheriff's Office
3,399,187
3,434,772
101%
3,319,909
909,602
27%
3,319,909
100%
270 - OHP & Capital
(4,234,163)
(1,154,341)
27%
(11,130,299)
-
0%
(10,822,191)
97%
Reserves
274 - Health Services
10,671,364
7,655,897
72%
17,813,229
104,235
1%
17,505,121
98%
295 - CDD
(123,668)
(125,725)
102%
790,941
(9,388)
-1%
790,941
100%
325 - Road
(10,720,695)
(10,720,695)
100%
(9,690,281)
(9,639)
0%
(9,690,281)
100%
355 - Adult P&P
626,964
626,964
100%
583,198
145,799
25%
583,198
100%
465 - Road CIP
10,631,333
9,015,761
85%
9,600,781
-
0%
9,600,781
100%
610 - Solid Waste
(4,564,141)
(4,564,141)
100% 1
(4,673,934)
(5,984)
0% 1
(4,673,934)
100%
615 - Fair & Expo
1,227,123
1,219,136
99%
1,312,508
328,127
25%
1,365,008
104%
616 - Annual County Fair
(121,900)
(121,900)
100%
(235,000)
(58,750)
25%
(235,000)
100%
617 - Fair & Expo Capital
615,396
609,543
99%
448,946
112,237
25%
471,446
105%
Reserve
618 - RV Park
57,858
57,858
100%
(41,600)
(10,400)
25%
(41,600)
100%
619 - RV Park Reserve
122,142
122,142
100%
221,600
55,400
25%
221,600
100%
670 - Risk Management
(4,500)
(4,500)
100%
(4,800)
(1,200)
25%
(4,800)
100%
705 - 911
-
-
-
-
-
999 - Other
15,877,671
16,562,152
104%
8,529,625
588,653
7%
9,446,705
111%
TOTAL TRANSFERS
-
-
-
-
-
0%
o`, 0-�EsC-0�< Budget to Actuals - Countywide Summary
All Departments
FY26 YTD September 30, 2025 (unaudited)
ENDING FUND BALANCE
001 - General Fund
030 - Juvenile
160/170 - TLT
200 - ARPA
220 - Justice Court
255 - Sheriff's Office
270 - OHP & Capital
Reserves
274 - Health Services
295 - CDD
325 - Road
355 - Adult P&P
465 - Road CIP
610 - Solid Waste
615 - Fair & Expo
616 - Annual County Fair
617 - Fair & Expo Capital
Reserve
618 - RV Park
619 - RV Park Reserve
670 - Risk Management
675 - Health Benefits
705 - 911
999 - Other
25.0%
Year Complete
Fiscal Year 2025
Fiscal Year 2026
Budget
Actuals
%
Budget
Actuals
Projection
%
14,892,974
23,249,642
156% i
20,120,267
16,959,950
21,702,479
108%
977,419
2,127,478
218%
1,040,024
2,384,763
2,323,387
223%
1,163,809
1,499,985
129%
1,500,000
4,873,948
1,500,000
100%
1 999% - 468,217
23,624 (63) 0% 22,177 47,965
16,386,036 22,631,133 138% 20,188,960 11,067,318
27,993,362 38,958,838 139% 36,284,703 39,311,061
8,014,338
38,691
3,206,945
905,760
11, 340,452
1,921,897
126,731
66,317
2,622,728
132,760
1,518, 531
5,931,013
7,895,427
11, 850,746
70, 001,484
10,724,410 134%
887,535 999%
5,838,385 182%
2,143,438 237%
17,787,235 157%
4,449,285 232%
577,955 456%
324,216 489%
3,730,713 142%
339,929 256%
1,703,962 112%
7,435,437 125%
11,829,518 150%
15,149,495 128%
96, 841,463 138 %
7,529,160
900,299
2,440,000
861,322
7,349,914
1,984,768
212,680
58,462
2,914,946
66,882
1,639,600
5,841, 236
8,564,955
10,813,185
70,692,730
3,296,625
1,247,978
7,402,116
1,997,774
16, 594, 883
7,356,835
637,733
577,077
3,880,824
374,897
1,776,736
7,172, 394
14, 685,185
12,178,530
96, 954,113
TOTAL FUND BALANCE 187,011,044 268,229,991 143% 201,026,270 251,246,925
37,609 170%
20,111, 360 100%
40,250,748 111%
7,953,768 106%
1,115,917 124%
4,293,983 176%
1,335,734 155%
11,158,527 152%
3,103,894 156%
304,126 143%
114,939 197%
2,950,446 101 %
95,902 143%
1,641,300 100%
5,883,429 101 %
12,988,655 152%
13,314,562 123%
72,080,612 102%
224,261,376 112%
�u1ES C0G Budget to Actuals Repot;
oy 2� General Fund - Fund 001
FY26 YTD September 30, 2025 (unaudited)
25.0%
Year Complete
Fiscal Year 2025
c Fiscal Ye.ir'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
0%
41,196,000
100%
; A
Property Taxes - Prior
328,000
448,776
137%
338,000
203,459
60%
338,000
100%
Other General Revenues
4,059,656
4,683,508
115%
3,792,176
1,260,465
33%
4,500,100
119%
707,924; B
Assessor
849,000
868,511
102%
821,000
9,238
1%
821,000
100%
Clerk
1,426,160
1,583,352
111%
1,331,240
385,901
29% i
1,331,240
100%
District Attorney
427,077
511,255
120%
206,832
160,672
73%
206,832
100%
i
Tax Office
146,200
152,257
104% ;
142,700
21,450
15%
142,700
100%
Veterans
305,086
220,206
72%
194,448
0%
201,448
104%
7,000 C
Property Management
70,000
75,275
108%
97,000
25,500
26%
97,000
100%
Non -Departmental
636,279
438,928
400,853
91%
448,666
102%
`: 9,738;
TOTAL RESOURCES
47,226,179
49,169,366
104%
48,569,324
2,457,539
5% `:
49,293,986
101%
724,662:
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
°%
Projection
%
$ Variance
PVAB
96,193
91,103
95%
100,980
26,586
26%
100,355
99%
625 D
Assessor
6,709,361
5,883,228
88%
6,898,967
1,533,516
22%
6,676,423
95%
322,544 E
Clerk
2,719,443
2,407,704
89%
2,416,514
400,857
17%
2,315,931
96%
i 100,583 F
District Attorney
13,369,290
12,488,557
93%
14,143,428
2,900,166
21%
13,786,088
97%
; 357,340: G
Medical Examiner
466,854
396,143
85%
465,663
49,990
11%
465,653
100%
Tax Office
1,065,042
1,024,623
96%
1,054,084
312,571
30%
935,435
89%
118,649: H
Veterans
1,068,340
985,944
92% i
1,012,065
225,870
22% `:
1,023,713
101%
(11,648) 1
Property Management
596,494
576,461
97%
640,822
144,302
23%
671,365
105%
(30,543) J
Non -Departmental
7,367,108
4,031,528
55%
5,721,859
574,913
10%
5,721,859
100%
'.
TOTAL REQUIREMENTS
33,458,125
27,885,291
83%
32,454,372
6,168,771
19% i
31,596,822
97%
i 857,550:
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)
(19,003,472)
96% :
(17,126,185)
(2,579,471)
15% s
(17,126,185)
100%
TOTAL TRANSFERS
(14,367,610)
(13,526,961)
94% E
(17,064,685)
(2,579,471)
15% i
i (17,064,685)
100%
FUND BALANCE
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Beginning Fund Balance
15,492,530
15,492,530
100%
21,070,000
23,250,653
110%
! 21,070,000
100%
K
Resources over Requirements
13,768,054
21,284,074
16,114,952
(3,711,232)
17,697,164
1,582,212:
Net Transfers - In (Out)
: (14,367,610)
(13,526,961)
:
(17,064,686)
(2,579,471)
i (17,064,685)
TOTAL FUND BALANCE
: $ 14,892,974
$ 23,249,642
156% 1
$ 20,120,267
$ 16,959,950
84%
i $ 21,702,479
108%
$1,582,212 L
A Current year taxes received primarily in November, February and May.
B PILT funds received were $600K more than budget of $500K; interest earnings projected to be higher than budget.
C Oregon Dept. of Veteran's Affairs grant reimbursed quarterly.
D Projected Personnel savings estimated at 0.8% based on YTD actual vacancy rate.
E Projected Personnel savings estimated at 9.2% based on YTD actual vacancy rate; includes estimated budget impact from pay equity study.
F Projected Personnel savings estimated at 16.4% based on YTD actual vacancy rate; includes estimated budget impact from pay equity study.
G Projected Personnel savings estimated at 7.5% based on YTD actual vacancy rate; includes estimated budget impact from pay equity study.
H Projected Personnel savings estimated at 15.9% based on YTD actual vacancy rate; includes estimated budget impact from pay equity study.
I Projected Personnel based on overage to date; includes estimated budget impact from pay equity study.
j Projected Personnel based on overage to date; includes estimated budget impact from pay equity study.
K Final Beginning Fund Balance will be determined after the final close of FY25.
L Out of the total ending fund balance, $13,594,731 aie iequiied curiliiiyericy balances, $003,000 are restricted Opioid Settlement Funds, $616,610 are
recategorized ARPA funds that haven't been allocated and $500K is Emergency Reserves.
VIES �oBudget to Actuals Report
oy`� L Juvenile - Fund 030 25.0%
FY26 YTD September 30, 2025 (unaudited)
Year Complete
Fiscal Year 2025 Fiscal Year 2026
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
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
Contract Payments
Food Subsidy
TOTAL RESOURCES
REQUIREMENTS
477,421
503,583
106% 1
480,000
-
0%
480,000
100%
112,772
130,796
116%
112,772
-
0%
112,772
100%
97,500
97,594
100%
101,000
26,374
25%
101,000
100%
65,000
100,080
154%
75,000
10,080
13%
75,000
100%
_
_
74,000
-
0%
74,000
100%
49,000
87,043
178%
57,000
26,453
46%
87,400
153% i
30,400
40,000
68,236
171%
40,000
-
0%
40,000
100%
52,000
63,359
103%
35,000
-
0%
35,000
100%
6,811
26,728
392%
26,000
111,615
429%
137,620
629%
111,520 A
12,000
17,801
148%
12,000
3,431
29%
12,000
100%
4,000
-
0%
-
760
1,000
1,000 B
10,000
5,790
58%
-
926,504
1,091,010
118%
1,012,772
177,713
18%
1,155,692
114%
142,920
Budget Actuals % Budget Actuals % Projection % $ Variance
Personnel Services
7,497,894
6,686,218
89% 7,952,601 1,588,187 20% 7,240,346 91% 712,255 C
Materials and Services
1,863,952
1,690,256
91% 2,052,764 416,106 20% 2,062,764 100%
Capital Outlay
20,000
19,819
99% - -
TOTAL REQUIREMENTS
9,381,846
8,396,293
89% S 10,005,365 2,004,293 20% 9,293,110 93% 712,255':
TRANSFERS Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfers In- General Funds 8,143,712
8,143,712
100% '
8,409,500
2,102,375
26%
8,409,500
100%
Transfers Out
-
(1,324)
(331)
25%
(1,324)
100%-
Transfers Out-Veh Reserve (76,559)
(76,659)
100%
(75,659)
(18,890)
25%
(75,659)
100%
i-i
TOTAL TRANSFERS 8,068,153
8,068,163
100%
8,332,617
2,083,154
25%
8,332,617
100%
FUND BALANCE Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Beginning Fund Balance 1,364,608
1,364,608
100%
1,700,000
2,128,188
126%
2,128,188
125%
428,188
Resources over Requirements (8,455,342)
(7,305,284)
(8,992,593)
(1,826,579)
(8,137,418)
855,175
Net Transfers - In (Out) 8,068,153
8,068,153
8,332,617
2,083,164
8,332,617
TOTAL FUND BALANCE $ 977,419
$ 2,127,478
218% i
$ 1,040,024
$ 2,384,763
229%
$ 2,323,387
223%
E $1,283,363
A Deferred revenue from FY25 for COHC grant.
B Work crew contract for cleanup services.
C Projected Personnel savings estimated at 9.7% based on YTD actual vacancy rate.
D Fund balance based on closeout of FY25 (Materials and services reduction along with vacancy
savings from
FY25).
may`\Xv'(ES C-0 Budget to Actuals Report
TLT - Fund 160/170
FY26 YTD September 30, 2025 (unaudited)
25.0%
Year Complete
Fiscal Year 2025
Fiscal Year 2026
RESOURCES
Budget Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Lodging Taxes
12,332,800 12,638,517
102%
12,340,000
6,379,904
52%
12,940,000
105%
i 600,000 A
Interest on Investments
68,000 98,403
145%
108,000
31,989
30% ':
108,000
100%
Miscellaneous
- 1,460
1,000
122
12%
1,000
100%
Certificate of Authority Revenue
-
-
19,950
400,000
400,000 B
TOTAL RESOURCES
12,400,800 12,638,380
102%
12,449,000
6,431,966
52% E
13,449,000
108%
1,000,000
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
VCO
3,376,105
3,355,769
99% E
3,305,854
1,164,200
35% E
3,470,854
105% (165,000) C
Administrative
287,388
280,559
98%
325,976
733176
22%
325,976
100%
Interfund Charges
186,611
186,611
100%
113,168
28,292
26%
113,168
100% s
Software
47,750
40,000
84%
42,750
42,120
99% 1
42,750
100%
Grants & Contributions
2,000,000
2,000,000
100%
-
-
-
TOTAL REQUIREMENTS
6,897,854
5,862,939
99%
3,787,748
1,307,787
35%
3,952,748
104% (165,000):
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)
(5,000)
25%
(20,000)
100%
Transfer Out - Annual Fair
(76,000)
(75,000)
100% :
(75,000)
(18,750)
25%
(75,000)
100%
Transfer Out - Health
(276,572)
(276,672)
100%
(376,672)
(94,143)
25%
(376,672)
100%
-
TransferOut- JusticeCourt
(380,521)
(323,238)
86%
(400,521)
(100,130)
26%
(400,521)
100%
Transfer Out - F&E Reserve
(465,396)
(459,543)
99%
(448,946)
(112,237)
25%
(471,446)
105%
(22,500) D
Transfer Out - F&E
(1,011,000)
(1,003,013)
99%
(978,285)
(244,571)
25%
(1,030,785)
105%
(52,500):
Transfer Out- General County
(921,670)
(929,111)
101%
(1,049,811)
(262,453)
25%
(1,966,891)
187%
(917,080)':
Reserve
Transfer Out - Courthouse Debt
(1,501,000)
(1,501,000)
100%
(1,503,250)
-
0%
(1,503,260)
100%
Service
Transfer Out - Sheriff
(3,761,787)
(3,761,787)
100%
(3,651,787)
(912,947)
25%
(3,651,787)
100%
TOTAL TRANSFERS
(8,502,946)
(8,439,265)
99%
(8,504,172)
(1,760,231)
21%
(9,496,252)
112%
(992,080):
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%
i 1,600,000
112%
157,080:
Resources over Requirements
6,502,946
6,776,441
8,661,252
5,124,178
9,496,252
835,000
Net Transfers - In (Out)
(8,502,946)
(8,439,265)
(8,504,172)
(1,750,231)
(95496,252)
(992,080):
TOTAL FUND BALANCE
$ 1,500,000
100%
$-
$ 1,163,809
$ 1,499,985
129%
$ 1,600,000
$ 4,873,948
325%
A Room Tax revenue up 4.4% from FY25, up 6.1%
compared to FY26 budget.
B Estimated Certificate of Authority
Fee revenue.
C Payments to VCO based on a
percent of TLT collections.
D The balance of the 1 % F&E TLT
is transferred to
F&E reserves.
E Remaining funds will be reserved in the TLT fund
to cover one year's worth
of debt service of $1.5 million.
, V'l ES C-0& Budget to Actuals Report
ARPA — Fund 200
FY26 YTD September 30, 2025 (unaudited)
25.0%
Year Complete
Fiscal Year 2025
Fiscal Year 2026
RESOURCES
Budget
Actuals
%
Budget Actuals % Projection % $ Variance
State & Local Coronavirus Fiscal
4,921,150
4,917,052
100%
984,959 519,683 53% 984,969 100%
Recovery Funds
Interest on Investments
183,392
183,392
100%
- -
Local Assistance & Tribal
4,6229145
4,622,145
100% 1-
-
Consistency
TOTAL RESOURCES
9,726,687
9,722,689
100%
984,959 519,683 63% 984,959 100%
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Infrastructure
-
(149,988)
626,719
6,115
1%
626,719
100%
Services to Disproportionately
727,947
839,230
115% '
369,240
45,350
13%
359,240
100%
Impacted Communities
Administrative
46,860
92,716
198%
-
Public Health
212,733
201,482
96% i-
-
Negative Economic Impacts
TOTAL REQUIREMENTS
987,540
983,441
100%
984,959
61,465
5%
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)
(9,038,089)
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 - 468,217 Net Transfers - In (Out) (9,038,089) (9,038,089) - -
TOTAL FUND BALANCE $ 1 999% $ 468,217 999% - $-E
ES Budget to Actuals Deport
,)I C0
Justice Court - Fund 220
o
25.0%
FY26 YTD September 30, 2025 (unaudited)
Year Complete
Fiscal Year 2025
Fiscal Year 2026
RESOURCES Budget Actuals %
Budget
Actuals
%
Projection
%
$ Variance
Court Fines & Fees 604,200 523,360 104%
534,697
140,928
26%
534,597
100%
Other -
7,300
2,790
38%
7,300
100%
Interest on Investments 2,000 2,380 119%
700
524
75%
1,800
257%
1,100
TOTAL RESOURCES 506,200 525,739 104%
542,597
144,242
27%
543,697
100%
1,100
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
% $ Variance
Personnel Services
641,713
632,704
99%
680,892
143,223
21%
666,560
98% 14,332i A
Materials and Services
221,384
216,336
98%
230,945
50,908
22%
230,945
100%
TOTAL REQUIREMENTS
863,097
849,040
98%
911,837
194,131
21%
897,505
98% 14,332
TRANSFERS
Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers In - TRT
380,621 323,238 85% 400,521
100,130
26%
400,521
100%
Transfers Out
(9,104)
(2,276)
25%
(9,104)
100%
TOTAL TRANSFERS
380,521 323,238 85% 391,417
97,854
25%
391,417
100% E
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Projection % $ Variance
Beginning Fund Balance
-
-
- 999%
Resources over Requirements
(366,897)
(323,301)
(369,240)
(49,889)
(353,808) 15,432?
Net Transfers - In (Out)
380,621
323,238
391,417
97,854
391,417
TOTAL FUND BALANCE
$ 37,609 170% $15,432
$ 23,624
($ 63) 0%
$ 22,177
$ 47,965 216%
A Projected Personnel savings estimated at 4.9% based
on YTD actual vacancy rate.
�y��vSES C0-0� Budget to Actuals report
Sheriff's Office - Fund 255 25.0%
FY26 YTD September 30, 2025 (unaudited)
Year Complete
Fiscal Year 2025 em Fiscal Year 2026
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
LED #1 Property Tax Current
40,066,974
39,841,015
99%
41,530,000
74,151
0%
41,530,000
100%
LED #2 Property Tax Current
15,958,353
15,923,358
100%
16,573,000
29,637
0% i
16,573,000
100%
Sheriff's Office Revenues
7,034,935
8,294,428
118% !
7,924,539
1,540,570
19%
7,955,539
100%
31,000
LED #1 Interest
400,000
745,621
186%
504,000
122,999
24%
457,500
91%
(46,500)
LED #1 Property Tax Prior
300,000
413,618
138%
310,000
118,901
38% i
310,000
100%
LED #2 Interest
150,000
296,571
198%
239,000
46,817
20%
176,900
74%
(62,100)
LED #2 Property Tax Prior
120,000
169,749
141%
125,000
48,444
39%
125,000
100%
LED #1 Foreclosed Properties
767
LED #2 Foreclosed Properties
-
306
-
TOTAL RESOURCES
64,030,262
65,685,433
103%
67,205,539
1,981,520
3%
67,127,939
100%
(77,600)
REQUIREMENTS
Digital Forensics
Concealed Handgun Licenses
Rickard Ranch
Sheriff's Services
Civil/Special Units
Automotive/Communications
Detective
Patrol
Records
Adult Jail
Court Security
Emergency Services
Special Services
Training
Other Law Enforcement
Non - Departmental
TOTAL REQUIREMENTS
Budget Actuals % Budget Actuals % Projection % $ Variance
1,419,216
1,441,638
102%
1,518,547
395,877
26%
1,518,547
100%
592,803
511,534
86%
681,414
157,849
23%
681,414
100%
610,205
404,885
66%
489,653
107,193
22%
489,653
100%
5,230,244
5,518,536
106% i
5,483,124
1,459,069
27%
5,483,124
100% i
1,281,834
1,164,741
91% i
1,359,767
190,027
14% i
1,359,767
100% i
4,152,483
3,833,856
92% s
3,775,328
712,580
19%
3,775,328
100%
4,710,801
4,009,608
85%
5,097,713
895,633
18%
5,097,713
100% i
15,307,105
14,861,899
97%
14,967,896
3,622,536
24%
14,967,896
100%
875,606
855,082
98%
1,056,150
202,603
19%
1,056,150
100%
25,112,557
23,173,027
92% i
27,212,459
5,712,588
21% i1
27,212,459
100%
649,844
549,212
85%
670,951
150,789
22%
670,951
100%
888,223
697,226
78% ':
863,808
187,760
22% i
863,808
100%
3,055,000
2,733,323
89% s
2,895,912
485,087
17% E
2,895,912
100%
1,765,299
1,124,946
64%
1,505,100
188,541
13%
1,505,100
100%
959,055
675,545
70%
858,666
106,229
12%
858,666
100%
500,875
999% :
400,000
(0)
0%
400,000
100%
66,610,275
62,055,934
93%
68,836,488
14,574,361
21%
68,836,488
100%
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfer In - TRT
3,751,787
3,751,787
100%
3,651,787
912,947 25%
3,651,787
100%
Transfer In - Video Lottery
2,500
0%
2,500
100%
Transfers Out
(94,100)
(59,668)
63%
(74,878)
(3,344) 4%
(74,878)
100%
Transfers Out - Debt Service
(258,500)
(257,347)
100%
(259,500)
0%
(259,500)
100%
i
TOTAL TRANSFERS
3,399,187
3,434,772
101%
3,319,909
909,602 27%
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
22,750,557 123%
18,500,000 100% A
Resources over Requirements
(2,580,013)
3,629,499
(1,630,949)
(12,592,841)
(1,708,549) (77,600)
Net Transfers - In (Out)
3,399,187
3,434,772
3,319,909
909,602
3,319,909
TOTAL FUND BALANCE
$ 16,386,036
$ 22,631,133 138% :
$ 20,188,960
$ 11,067,318 55%
$ 20,111,360 100% : ($77,600)
A Final Beginning Fund Balance will be determined after the final close of FY25.
u1ES � Budget to Actuals Report
Q`� OHP & Capital Reserves - Fund 270
25.0%
FY26 YTD September 30, 2025 (unaudWed)
Year Complete
Fiscal Year 2026 Fiscal'Year 2026
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
CCBHC Grant
4,750,100
12,096,717
255%
10,922,200
- 0%
10,922,200
100%
Interest on Investments
576,000
1,029,885
179%
907,000
352,223 39%
1 1,191,900
131% 284,900
OHP Capitation
690,000
776,151
112% ;
-
-
TOTAL RESOURCES
6,016,100
13,901,763
231%
11,829,200
352,223 3%
12,114,100
102% 284,900
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals %
Projection
% $ Variance
Expenditures
-
-
999%
i-
TOTAL REQUIREMENTS
-
-
999%
TRANSFERS
Budget
Actuals
% Budget Actuals % Projection % $ Variance
Transfers In
32,000
32,000
100%
Transfers Out
(4,266,163)
(1,186,341)
28% (11,130,299) 0% (10,822,191) 97% 308,108 A
TOTAL TRANSFERS
(4,234,163)
(1,154,341)
27% (11,130,299) - 0% (10,822,191) 97% 308,108
FUND BALANCE Budget Actuals %
Budget
Actuals %
Projection %
$ Variance
Beginning Fund Balance 26,211,425 26,211,425 100%
35,585,802
38,958,838 109% i
38,958,838 109%
3,373,036 B
Resources over Requirements 6,016,100 13,901,753
11,829,200
352,223
12,114,100
284,900
Net Transfers - In (Out) (4,234,163) (1,154,341)
(11,130,299)
-
(10,822,191)
308,108
TOTAL FUND BALANCE $ 27,993,362 $ 38,958,838 139% S
$3,966,044
$ 40,250,747 111%
$ 36,284,703
$ 39,311,061 108%
A Includes estimated costs for additional space in the Bend area. Purchase
and remodel options will be forthcoming for Board consideration.
B Beginning Fund Balance includes $15M reserved for capital projects.
TES C Budget to Actuals Report
0G2{ Health Services - Fund 274
FY26 YTD September 30, 2025 (unaudited)
25.0%
Year Complete
Fiscal Year 2026�
Fiscal Year 2026
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
State Grant
28,477,273
22,424,512
79%
26,868,127
2,486,826
9%
26,181,834
97% 1
(686,293)
OHP Capitation
17,529,405
17,070,198
97%
17,407,429
4,407,685
25%
17,407,429
100%
OHP Fee for Service
4,788,744
6,647,545
139%
6,680,220
846,541
15%
5,680,220
100%
State Miscellaneous
7,330,050
10,099,940
138%
4,912,787
501,344
10%
4,603,826
94% '•.
(308,961)
Local Grants
2,763,131
2,662,346
96%
2,053,887
27,225
1%
1,633,097
75%
(520,790)
Environmental Health Fees
1,637,892
1,727,069
105%
1,746,606
93,119
5%
1,746,606
100%
Medicaid
627,276
1,417,080
226%
1,168,850
299,159
26%
1,168,850
100%
Interfund Contract- Gen Fund
169,000
171,101
101%
1,094,969
31,750
3%
1,094,969
100%
-
State - Medicaid/Medicare
1,587,117
1,119,629
71%
981,960
193,665
20%
980,236
100%
(1,714)
Other
1,293,235
837,210
65%
847,130
24,772
3%
1,064,977
125%
207,847
Interest on Investments
317,000
717,053
226% ':
752,000
152,587
20%
547,700
73%
`: (204,300)
Patient Fees
761,626
847,673
111%
740,630
143,994
19%
753,981
102%
13,361
State - Medicare
196,057
437,817
224%
380,938
86,178
23%
380,874
100%
! (64)
Vital Records
318,000
363,086
114%
325,000
73,808
23%
325,000
100%
Liquor Revenue
177,574
157,079
88%
177,799
13,709
8%
177,799
100%
Federal Grants
987,369
369,515
37%
72,532
1,500
2%
53,481
74%
(19,051):
State Shared- Family Planning
75,000
29,140
39%
-
TOTAL RESOURCES
69,034,749
67,097,990
97%
65,210,754
9,382,763
14% !
63,690,779
98%
(1,519,975)
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Expenditures
-
-
-
Administration Allocation
-
-
Personnel Services
58,905,376
56,722,488
96%
64,152,894
13,369,630
21%
61,688,738
96%
2,464,156:
Materials and Services
23,310,927
19,088,068
82%
16,909,360
3,430,752
22%
15,788,562
99%
120,798
Capital Outlay
1,932,000
675,448
35% 1
6,176,842
52,172
1%
6,427,014
124%
(1,250,172)
TOTAL REQUIREMENTS
84,148,302
76,486,004
91%
869239,096
16,862,564
20%
83,904,314
98%
1,334,782
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfers In- OHP Mental Health
4,266,163
1,186,341
28%
11,130,299
-
0%
10,822,191
97% s
(308,108)
Transfers In- General Fund
7,218,715
6,914,116
96%
6,808,300
-
0%
6,808,300
100%
Transfers In - TRT
276,672
276,672
100%
376,572
94,143
25%
376,572
100%
Transfers In - Video Lottery
250,000
250,000
100% 1
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%
(610,712)
(98,678)
16%
(610,712)
100%
TOTAL TRANSFERS
10,671,364
7,655,897
72% 1
17,813,229
104,235
1%
17,505,121
98%
(308,108)
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Projection
% $ Variance
Beginning Fund Balance
12,456,627
12,456,527 100%
9,744,273
10,662,182 109%
10,662,182
109% 917,9091
Resources over Requirements
(15,113,553)
(9,388,014)
(20,028,342)
(7,469,792)
(20,213,635)
(185,193)
Net Transfers - In (Out)
10,671,364
7,655,897
17,813,229
104,235
17,505,121
(308,108):
TOTAL FUND BALANCE
$ 8,014,338
$ 10,724,410 134%
$ 7,529,160
$ 3,296,625 44%
$ 1,953,168
'I06% $424,608':
`�vIES C-0G Budget to Actuals Report
2- Health Services - Admin - Fund 224 25.0%
FY25 YTD September 30, 2025 (unaudited)
Year Complete
Fiscal Year 2025 Fiscal Year 2026
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
Interest on Investments
317,000
717,053
226%
762,000
152,587
20%
547,700
73%
(204,300):
State Miscellaneous
350,000
0%
350,000
100%
Vital Records
-
326,000
73,808
23%
325,000
100%
Other
511,588
320,654
63%
256,035
9,217
4%
247,725
97%
(8,310)`:
State Grant
132,289
133,091
101%
12,380
0%
12,322
100%
(58)'
OHP Capitation
474,674
461,653
97%
-
-
TOTAL RESOURCES
1,435,551
1,632,350
114%
1,695,415
235,612
14%
1,482,747
87%
(212,668)
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Expenditures
Personnel Services
7,890,669
7,654,588
97%
9,660,203
25038,785
21%
9,534,412
99%
125,791iA
Materials and Services
8,988,940
8,825,581
98%
9,893,148
2,502,294
25%
9,906,077
100%
(12,929)
Capital Outlay
85651
999% :
-
Administration Allocation
(15,263,182)
(15,263,182)
100%
(17,606,613)
0%
(17,606,513)
100%
TOTAL REQUIREMENTS
1,616,427
1,225,638
76%
1,946,838
4,541,078
233%
1,833,976
94%
i 112,862:
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)
(98,678)
25%
(394,712)
100%
TOTAL TRANSFERS
(377,446)
(377,446)
100%
(219,712)
(98,678)
45%
(219,712)
100%
FUND BALANCE
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Beginning Fund Balance
3,470,762
3,470,762
100%
3,375,000
3,437,801
102%
3,437,801
102%
i 62,801: B
Resources over Requirements
(180,876)
406,713
(251,423)
(4,305,466)
(3619229)
(99,806):
Net Transfers - In (Out)
(377,446)
(377,446)
(219,712)
(98,678)
(219,712)
TOTAL FUND BALANCE
$ 29912,441
$ 3,500,029
120%
$ 2,903,865
($ 966,343)
-33%
$ 2,866,860
99%
($37,005)
A Personnel projections assume 5% vacancy.
B Final Beginning Fund Balance will be determined
after the final close
of FY25.
�v1ES C0G2 Budget to victuals Report
Health Services - Behavioral Health - Fund 274
FY26 Yl D September 30, 2025 (unaudited)
25.0%
Year Complete
Fiscal Year 2025
Fiscal Year 2026
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
State Grant
21,305,001
14,799,346
69%
20,697,708
2,239,398
11%
20,635,531
100%
(62,177): A
OHP Capitation
16,694,731
16,261,505
97%
17,016,429
4,341,787
26%
17,016,429
100%
OHP Fee for Service
4,764,259
6,613,411
139% s
5,645,320
839,782
15%
5,645,320
100%
State Miscellaneous
6,861,414
9,161,437
134%
3,624,187
496,794
14%
3,686,176
102%
61,989'
Local Grants
2,427,949
2,166,426
89%
1,477,702
0%
854,560
58%
(623,142): B
Medicaid
627,276
1,417,080
226% [
1,168,850
299,159
26%
1,168,850
100%
Interfund Contract- Gen Fund
127,000
171,101
135%
830,239
31,750
4%
830,239
100%
Patient Fees
575,975
728,616
127% i
661,110
126,532
19%
665,264
101% i
4,154
State - Medicare
195,057
437,817
224%
380,938
86,178
23%
380,874
100%
(64)
Liquor Revenue
177,674
157,079
88%
177,799
13,709
8%
177,799
100%
Other
6,241
44,060
706%
10
4,093
999% :
: 4,705
999% :
4,695
Federal Grants
824,623
197,998
24%
-
-
TOTAL RESOURCES
64,587,100
62,145,866
96%
51,680,292
8,478,182
16%
51,065,747
99%
(614,545):
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Administration Allocation
11,474,916
11,474,916
100%
13,817,629
-
0%
13,817,629
100%
Personnel Services
37,998,826
36,558,069
96%
41,950,930
8,827,365
21%
40,494,667
97%
1,456,263 C
Materials and Services
11,393,406
7,617,493
67%
4,221,104
714,171
17%
4,183,372
99%
37,732
Capital Outlay
1,932,000
666,797
35%
6,176,842
62,172
1%
6,427,014
124%
(1,250,172)
TOTAL REQUIREMENTS
62,799,147
56,317,275
90% i
65,166,605
9,593,708
15%
649922,682
100%
243,823
TRANSFERS Budget Actuals % Budget Actuals
%
Projection
% $ Variance
Transfers In- OHP Mental Health 3,962,859 987,408 26% 10,821,962 -
0%
10,542,706
97% (279,256)D
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% -
-
Transfers Out (445,000) (80,309) 18% (216,000) -
0% ':
(2169000)
100%
TOTAL TRANSFERS 6,262,132 3,342,457 53% i 12,002,198 -
0%
11,722,942
98% E (279,256):
FUND BALANCE Budget Actuals % Budget Actuals
%
Projection
% $ Variance
Beginning Fund Balance 4,946,976 4,9469976 100% 3,564,722 4,118,022
116%
4,118,022
116% 563,300 E
Resources over Requirements (8,212,047) (4,171,410) : (13,486,213) (1,116,525)
(13,856,935)
(370,722)':
Net Transfers - In (Out) 6,262,132 3,342,457 12,0025198 -
11,722,942
(279,256):
TOTAL FUND BALANCE $ 2,997,062 $ 4,118,022 137% $ 2,070,707 $ 3,002,497
145%
: $ 1,984,029
96% ($86,678)
A DCHS is working with OHA to determine amounts of FY25 State Grant carryover & FY26 base awards.
B CHOICE FY26 originally budgeted in Grants - Private, transitioned to OHA BH Main Agreement SE 06 via State Grant
Funds.
c Personnel projection assumes an average of 7% vacancy.
D Includes estimated costs for additional space in the Bend area. Purchase and remodel options will be forthcoming for Board consideration.
E Final Beginning Fund Balance will be determined after the final close of FY25.
��`�uTES -, Budget to Actuals Report
Health Services - Public Health - Fund 274 25.0°�°
FY26 YTD September 30, 2025 (unaudited)
Year Complete
Fiscal Year 2025 Fiscal Year 2026
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
State Grant
7,039,983
7,492,075
106%
6,158,039
247,428
4%
5,533,981
90%
(624,058) A
Environmental Health Fees
1,637,892
1,727,069
105%
1,746,506
93,119
5%
1,746,506
100%
State - Medicaid/Medicare
19587,117
1,119,629
71%
981,950
193,566
20%
980,236
100% i
(1,714)
State Miscellaneous
468,636
938,503
200%
938,600
5,550
1%
567,660
60%
(370,950)1
Other
776,406
472,606
61% (
591,085
11,462
2%
802,547
136%
211,462E B
Local Grants
335,182
495,920
148%
576,185
27,225
5% i
678,537
118%
102,352E C
OHP Capitation
360,000
357,039
99%
391,000
65,898
17%
391,000
100%
Interfund Contract- Gen Fund
42,000
-
0%
264,730
-
0%
264,730
100%
Patient Fees
186,651
119,057
64%
79,520
17,462
22%
88,717
112%
9,197
Federal Grants
162,746
171,517
105%
72,532
1,600
2%
53,481
74%
(19,051):
OHP Fee for Service
24,485
34,134
139% i
34,900
5,759
17%
34,900
100%
State Shared- Family Planning
75,000
29,140
39%
Vital Records
318,000
363,086
114%
TOTAL RESOURCES
13,012,098
13,319,775
102%
11,836,047
668,968
6%
11,142,286
94%
(692,762):
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Administration Allocation
3,788,266
3,788,266
100%
3,788,884
0% `•
3,788,884
100%
Personnel Services
13,016,881
12,609,831
96%
12,641,761
2,503,481
20%
11,659,659
93%
882,102 D
Materials and Services
2,928,582
2,644,994
90%
1,795,108
214,288
12%
1,699,113
95%
95,995:
TOTAL REQUIREMENTS
19,732,729
18,943,092
96%
18,125,753
2,717,768
15%
17,147,666
95%
978,097:
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfers In- General Fund
5,130,442
5,130,442
100%
6,237,064
0%
5,237,064
100%
Transfers In - TRT
276,572
276,572
100%
376,572
94,143
25%
376,572
100%
Transfers In- OHP Mental Health
303,304
198,933
66% E
308,337
-
0%
279,486
91%
(28,852):
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
4,690,886
98%
6,030,743
202,913
3%
6,001,891
100%
(28,852):
FUND BALANCE
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Beginning Fund Balance
4,038,789
4,038,789
100%
2,814,551
3,106,359
110%
3,106,359
110%
291,808` E
Resources over Requirements
(6,720,631)
(5,623,316)
(6,290,706)
(2,048,800)
(6,005,371)
285,335:
Net Transfers - In (Out)
4,786,678
4,690,886
6,030,743
202,913
6,001,891
(28,852)
TOTAL FUND BALANCE
$ 2,104,836
$ 3,106,359
148%
$ 2,654,588
$ 1,260,472
49%
$ 3,102,879
121%
i $548,291 i
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 Personnel projection assumes
an average of 4% vacancy.
E Final Beginning Fund Balance
will be determined
after the final close of FY25.
i\\
vSES COG Budget to Actuals Deport
2{ Community Development - Fund 295 25.0%
FY26 YTD September 30, 2026 (ur;audited)
Year Complete
Fiscal Year 2025 Fiscal Year 2026
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
Admin - Operations
144,238
139,218
97%
144,500
39,329
27%
154,500
107% i
10,000 A
Code Compliance
1,003,933
1,148,109
114%
1,085,878
301,896
28%
1,085,878
100%
Building Safety
3,414,568
3,293,374
96% ':
3,243,170
964,743
30%
3,295,170
102% ':
52,000`•. A
Electrical
918,502
882,298
96%
1,039,420
297,486
29%
1,041,420
100%
2,000 A
Onsite Wastewater
1,028,065
972,267
95%
1,144,292
267,239
23%
1,194,292
104%
50,000 A
Current Planning
1,916,960
2,290,586
119% i
2,205,985
671,638
30%
2,340,985
106%
135,000 A
Long Range Planning
974,972
1,177,134
121%
1,059,924
280,675
26%
1,069,924
100%
TOTAL RESOURCES
9,401,238
9,902,984
105%
9,923,169
2,822,907
28%
10,172,169
103%
249,000
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Admin - Operations
3,552,093
3,478,840
98%
3,640,125
853,352
23%
3,671,244
101% i
(31,119) B
Code Compliance
801,574
769,220
95%
870,608
204,115
23%
871,608
100%
(1,000)
Building Safety
2,133,076
1,994,118
93%
2,298,843
585,459
25% 1
2,629,028
114%
(330,185); C
Electrical
612,818
626,628
102% [
809,673
121,140
15% s
484,987
60% s
324,686 C
Onsite Wastewater
724,202
707,052
98%
841,118
188,156
22%
844,318
100%
(3,200)
Current Planning
1,410,470
1,289,259
91%
1,656,999
325,187
21%
1,653,947
100%
3,052 D
Long Range Planning
757,012
786,973
104%
841,562
176,472
21%
837,178
99%
4,384
TOTAL REQUIREMENTS
9,991,246
9,642,090
97%
10,858,928
2,453,880
23%
10,892,310
100%
(33,382)
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfers In ® CDD Building
622,630
560,874
88% i
633,865
0%
828,491
131%
194,626
Reserve
Transfers In - CDD Electrical
222,200
220,025
99%
194,626
-
0%
0%
(194,626)
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
-
-
(37,660)
(9,388)
25%
(37,550)
100%
TOTAL TRANSFERS
(123,668)
(125,726)
102%
790,941
(9,388)
-1%
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)
260,895
(935,759)
369,027
(720,141)
215,618
Net Transfers - In (Out)
(123,668)
(125,725)
790,941
(9,388)
790,941
TOTAL FUND BALANCE
$ 38,691
$ 887,535
999%
$ 900,299
$ 1,247,978
139%
$ 1,115,917
124%
$215,6181
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.
ES co& Budget to Actuals Report
Road -Fund 325
FY26 YTD September 30, 2025 (unaudited)
25.0%
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
5,313,517
24% '•
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
233,815
14%
1,642,616
100%
Sale of Equip & Material
486,300
605,063
124% i
431,000
3,175
1%
431,000
100%
Forest Receipts
-
-
426,750
-
0%
426,750
100%
Interest on Investments
158,000
301,549
191%
299,000
91,603
31%
312,200
104%
13,200
Cities-Bend/Red/Sis/La Pine
988,063
806,635
82%
180,000
0%
180,000
100%
Miscellaneous
61,132
91,058
149% i
63,164
9,208
16%
63,164
100%
Mineral Lease Royalties
50,000
179,862
360% `:
50,000
944
2% J
50,000
100%
Federal Reimbursements
137,000
94,531
69%
21,000
-
0%
21,000
100%
State Miscellaneous
-
7,657
105635
10,635
Assessment Payments (P&I)
5,000
2,571
51% 1
515
2,200
2,200
IF Capital Projects - Revenue
-
121,966
-
TOTAL RESOURCES
27,586,291
28,539,189
103%
27,423,030
6,660,436
21%
27,449,065
100%
26,035
REQUIREMENTS
Personnel Services
Materials and Services
TOTAL REQUIREMENTS
TRANSFERS
Transfers Out
TOTALTRANSFERS
FUND BALANCE
Budget Actuals % Budget Actuals %
9,662,228 9,437,147 98%
9,992,969 8,540,507 85%
19,666,197 17,977,655 91%
10,434,868
9,278,474
19,713,342
2,217,862 21%
1,870,160 20%
4,088,002 21%
Projection
% $ Variance
10,031,371
96% 403,497? A
9,278,474
100%
19,309,845
98% 403,497
Budget
Actuals
%
Budget
Actuals
%
Projection
% $ Variance
(10,720,696)
(10,720,695)
100%
(9,690,281)
(9,639)
0%
(9,690,281)
100%
(10,720,695)
(10,720,695)
100%
(9,690,281)
(9,639)
0%
(9,690,281)
100%
Budget Actuals % Budget Actuals %
Beginning Fund Balance
5,997,646 5,997,546 100%
4,420,593
5,839,323 132% ?
Resources over Requirements
7,930,094 10,561,635
7,709,688
1,572,433
Net Transfers - In (Out)
(10,720,695) (10,720,696)
(9,690,281)
(9,639)
TOTAL FUND BALANCE
$ 3,206,945 $ 5,838,385 182%
$ 2,440,000
$ 7,402,116 303% E
A Projected Personnel savings
estimated at 4.6% based on YTD actual vacancy rate.
B Final Beginning Fund Balance
will be determined after the final close of FY25.
Projection %
$ Variance
5,845,044 132%
1 1,424,451 B
8,139,220
429,532
(9,690,281)
$ 4,293,983 176%
$1,853,983
-)IES C Budget to Actuals Report
oG2< Adult P&P - Fund 355
FY26 YTD September 30, 2025 (unaudited)
25.0%
Year Complete
Fiscal Year 2025
1
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
263,517
98%
270,000
56,698
21%
350,545
130%
80,545i B
Interest on Investments
73,000
125,990
173%
101,000
28,152
28%
101,700
101%
700
Gen Fund-Opioid Settlement
50,000
26,883
52%
87,000
-
0%
87,000
100%
Interfund- Sheriff
60,000
60,000
100%
60,000
15,000
26%
60,000
100%
State Miscellaneous
19,709
-
0%
20,000
-
0%
20,000
100%
Miscellaneous
500
18,306
999%
500
1,617
323%
': 5,300
999%
4,800 C
Oregon BOPPPS
-
12,632
-
-
-
TOTAL RESOURCES
6,323,667
6,499,960
103%
6,888,500
1,346,139
20%
6,137,349
89%
i (751,151)
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Personnel Services
6,387,456
5,599,770
88% `:
6,363,227
1,302,171
20% 1
5,923,641
93%
439,686 D
Materials and Services
1,984,229
1,710,539
86%
1,947,149
335,937
17%
1,606,115
82%
342,034' E
TOTAL REQUIREMENTS
8,371,686
7,310,310
87%
8,310,376
1,638,108
20%
7,528,756
91%
781,620':
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfers In- General Funds
703,369
703,369
100% i
673,300
168,325
25%
673,300
100%
Transfers Out
-
-
(133297)
(3,324)
26%
(13,297)
100%
Transfer to Vehicle Maint
(76,405)
(76,406)
100%
(76,805)
(19,201)
25%
(76,805)
100%
TOTAL TRANSFERS
626,964
626,964
100%
683,198
146,799
25%
583,198
100%
FUND BALANCE
Beginning Fund Balance
Resources over Requirements
Net Transfers - In (Out)
TOTAL FUND BALANCE
Budget Actuals % Budget Actuals % Projection % $ Variance
2,326,824 2,326,824 100% 1,700,000
(2,048,028) (810,350) (1,421,876)
626,964 626,964 583,198
$ 905,760 $ 2,143,438 237% $ 861,322
2,143,943 126%
2,143,943 126% 443,943 F
(291,969)
(1,391,407) 30,469
145,799
583,198
$1,997,774 232%
$ 1,336,734 156% $474,412
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 Projected Personnel savings estimated at 9.7% based on YTD actual vacancy rate.
E Based on reduced funding from the state working on strategy to reduce materials and services.
F Fund balance based on closeout of FY25 (Materials and services reduction along with vacancy savings from FY25).
4eO1ES C Budget to Actuals Report
Road CIP - Fund 466
FY26 YTD September 30, 2025 (unaudited)
25.0%
Year Complete
Fiscal Year 2025
Fiscal Year 2026
RESOURCES
Budget Actuals
%
Budget
Actuals % Projection
% $ Variance
State Miscellaneous
881,339 890,116
101%
884,712
- 0% 884,712
100%
Interest on Investments
476,000 608,922
128%
600,000
174,329 35% 608,500
122% 108,500
Miscellaneous
-
-
-
TOTAL RESOURCES
1,357,339 1,499,037
110%
1,384,712
174,329 13% 1 1,493,212
108% 108,500
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Materials and Services
134,492
134,492
100% 1
111,704
27,926
25%
111,704
100%
Capital Outlay
16,189,012
8,268,355
51%
18,910,997
1,338,754
7% 1
17,610,997
93% 1 1,300,000'
i
TOTAL REQUIREMENTS
16,323,504
8,402,847
51%
19,022,701
1,366,680
7%
17,722,701
93% 1,300,000i
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
% $ Variance
Transfers In
10,631,333
9,015,761
86%
9,600,781
-
0%
9,600,781
i
100%
TOTAL TRANSFERS
10,631,333
9,016,761
86%
9,600,781
-
0%
99600,781
100%
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Beginning Fund Balance
16,675,284
15,675,284 100%
16,387,122
17,787,235 116%
Resources over Requirements
(14,966,166)
(6,903,810)
(17,637,989)
(1,192,351)
Net Transfers - In (Out)
10,631,333
9,015,761
9,600,781
TOTAL FUN® BALANCE
$ 11,340,452
$ 17,787,235 157% :
$ 7,349,914
$ 16,694,883 226%
Projection % $ Variance
17,787,235 116% ' 2,400,113
(16,229,489) 1,408,500'
9,600,781
$ 11,158,527 152% ! $3,808,613
Cp01 Budget to AGtuals Report
O��utE5
Q Road CIP (Fund 465) - Capital
Outlay Summary by Project
25.00%
FY26 YTD September 30, 2025
Year Completed
Fiscal Year 20^5
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 % i
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
7,051
18 %
40,000
100%
i
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%
's
Tumalo Reservoir Rd: OB Riley to Sisemore Rd
2,417,752
234,127
10%
4,846,453
10,212
0% ':
4,846,453
100%
Local Road Pavement Preservation
500,000
0%
0%
i 500,000
630,000
1,023,000
0% i
1,023,000
100%
Paving Of Horse Butte Rd
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
7,158
2%
350,000
100%
S Century Or /Spring River Rd Roun
1,650,000
770,413
4,012,300
163,307
4 %
4,012,300
100%
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%
0%
350,000:
350,000
381,083
500,000
0%
0%
600,000
Slurry Seal 2025
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
774
1,760,000
1,151,026
1,760,000
100%
i
Tumalo Rd
83,400
83,400
100%
Buckhorn Rd: Hwy 126 to MP 1.6 (FLAP
250,000
250,000
700%
Buckhorn Rd: MP 1.6 to Lower Bridge Way
100,000
100,000
100
Lower Bridge Way Repair
300,000
300,000
100%
i
S Century Dr Bridge # 16181 Rehab
Signage improvements
125,839
150,000
0%
0%
150,000
100,000
(100,000)
Cline Falls Hwy -Coopers Hawk Safety Imp
50,000
(50,000)j
La Pine School Zone Improvements
500,000
(500,000)'
Slurry Seal 2026
740,000
740,000
100%
Indian Ford Rd
300,000
300,0001,
Knott Rd/Baker Rd: US 97 Interchange
150,000
0%
0%
150,000'.
Guardrail Improvements
Sidewalk Ramp Improvements
100,000
0%
100,000
0%
100,000
100%
TOTAL CAPITAL OUTLAY
$ 16,189,012
$ 8,268,355
51%:
$ 18,910,997i
1,338,754
7W
17,610,997
93%t $ 1,300,000
01ES C0 Budget to Actuals Report
{ Solid Waste - Fund 610
FY26 YTD September 30, 2025 (unaudited)
25.0%
Year Complete
Fiscal Year 2026
Fiscal Year 2026
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Franchise Disposal Fees
9,940,000
10,220,274
103%
11,440,000
2,708,169
24%
11,440,000
100%
A
Commercial Disp. Fee
4,460,000
4,430,805
100%
4,710,000
1,616,907
32%
4,710,000
100%
A
Private Disposal Fees
3,420,000
3,722,944
109%
4,070,000
1,205,532
30%
4,070,000
100%
A
Franchise 5% Fees
635,000
772,676
122%
750,000
101,554
14%
750,000
100% i
Yard Debris
440,000
499,699
114%
450,000
172,137
38%
450,000
100%
State Grants
250,000
-
0%
260,000
100%
Miscellaneous
170,000
193,390
114%
185,000
59,745
32%
185,000
100%
Interest on Investments
62,000
225,339
363%
168,000
62,300
37%
204,100
121%
36,100€
Special Waste
645,000
150,613
23% 's
167,500
75,503
46%
167,500
100%
Recyclables
7,000
16,984
243%
8,000
5,964
75%
8,000
100%
Leases
1
1
100%
1
-
0%
1
100%
Local Grants
-
13,465
-
6,205
6,205
6,205 B
Other Inter -fund Services
-
40,000
-
TOTAL RESOURCES
19,769,001
20,286,179
103%
22,198,601
5,914,016
27%
22,240,806
100%
42,305
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
% $ Variance
Personnel Services
5,739,145
5,263,056
92%
6,742,398
1,404,661
21%
6,742,398
100%
Materials and Services
8,994,999
7,653,197
85%
9,460,602
1,634,484
16%
9,460,502
100%
Capital Outlay
282,000
90,226
32%
477,000
61,877
13%
477,000
100%
Debt Service
2,305,600
2,306,057
100%
2,301,800
-
0%
2,301,800
100%
TOTAL REQUIREMENTS
17,321,744
16,311,535
88% !
18,981,700
3,001,022
16%
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)
(5,984)
0%
(4,673,934)
100%
Equipment Reserve
TOTAL TRANSFERS
(4,564,141)
(4,564,141)
100% E
(4,673,934)
(5,984)
0%
(4,673,934)
100%
FUND BALANCE Budget Actuals % Budget Actuals %
Beginning Fund Balance
4,038,781
4,038,781 100%
3,441,901
4,449,826 129%
Resources over Requirements
2,447,257
4,974,645
3,216,801
2,912,993
Net Transfers - In (Out)
(4,564,141)
(4,564,141)
(4,673,934)
(6,984)
TOTAL FUND BALANCE
$ 1,921,897
$ 4,449,285 232%
$ 1,984,768
$ 7,366,835 371%
Projection %
$ Variance
4,518,722 131%
1,076,821': C
3,259,106
42,305€
(4,673,934)
$ 3,103,894 166% f
$1,119,126':
A Total disposal fee projections reflect management's best estimate of revenues to be collected. Disposal tons are typically higher in the summer with reductions in
winter; fiscal YTD disposal tons are running -7% greater than last year-to-date. Franchise disposal fee payment of $301 K was not received from Cascade
Disposal by closing.
Local Grants include remaining funds for the Bend EventCycle Solutions grant.
Final Beginning Fund Balance will be determined after the final close of FY25.
��`�vTES C0 Budget to Actuals Report
Fair & Expo - Fund 615 25 o°ia
FY26 YTD September 30, 2025 (unaudited)
Year Complete
Fiscal Year 2025 Fiscal Year 2026
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
Events Revenue
1,390,000
1,336,756
96% 1
2,150,000
268,058
12%
1,626,000
76%
(525,000)
Food & Beverage
1,535,000
1,480,399
96%
1,222,600
391,405
32%
1,258,000
103% -
35,500
Rights & Signage
110,000
83,900
76%
135,000
23,000
17%
126,000
93%
(9,000)
Other Inter -fund Services
-
-
60,000
15,000
26%
60,000
100%
Horse Stall Rental
67,500
104,350
155%
47,500
-
0%
65,000
137%
17,500
Camping Fee
37,500
42,171
112%
37,600
14,463
39% i
46,000
123%
8,500
Miscellaneous
5,000
23,714
474%
19,000
1,288
7%
16,000
84%
(3,000)
Interest on Investments
16,000
23,482
147% E
6,000
5,720
95%
18,500
308%
12,500E
Interfund Payment
-
497
497
497:
Storage
45,000
-
0%
-
-
1,000
1,000E
TOTAL RESOURCES
3,206,000
3,094,772
97%
3,677,500
719,430
20%
3,215,997
87%
(461,503)
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Personnel Services
1,851,584
1,633,354
88%
1,843,250
418,978
23%
1,836,442
100%
6,808 A
Personnel Services - F&B
187,439
28,244
16% '.
175,250
0%
131,437
75%
43,813E A
Materials and Services
1,917,689
1,646,515
86%
2,337,378
362,226
15%
1,930,000
83%
407,378
Materials and Services - F&B
781,750
860,402
110%
741,450
206,769
28%
699,000
94%
42,450
Debt Service
99,700
99,208
100%
83,000
0%
83,000
100%
TOTAL REQUIREMENTS
4,838,162
4,267,724
88%
6,180,328
987,973
19%
4,679,879
90%
500,449
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfers In - Room Tax
1,011,000
1,003,013
99%
978,285
244,671
25%
1,030,785
105%
62,500
Transfers In - County Fair
196,900
196,900
100%
310,000
77,500
25%
310,000
100%
Transfers In - Park Fund
30,000
30,000
100%
35,000
8,750
25% 's
35,000
100%
Transfers Out
(10,777)
(10,777)
100%
(10,777)
(2,694)
25%
(10,777)
100%
TOTAL TRANSFERS
1,227,123
1,219,136
99%
1,312,508
328,127
25%
1,365,008
104%
52,500E
FUND BALANCE
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Beginning Fund Balance
531,770
631,770
100%
403,000
578,149
143%
403,000
100%
- B
Resources over Requirements
(1,632,162)
(1,172,951)
(1,602,828)
(268,543)
(1,463,882)
38,9461
Net Transfers - In (Out)
1,227,123
1,219,136
1,312,508
328,127
1,365,008
52,5001
TOTAL FUND BALANCE
$ 126,731
$ 577,955
456% i
$ 212,680
$ 637,733
300%
$ 304,126
143%
$91,446E
A Projected Personnel savings estimated at 11.8%
based on YTD actual vacancy rate.
B Final Beginning Fund Balance will be determined
after the final close
of FY25.
ES C,0 Budget to Actuals Report
Annual County Fair - Fund 616 25 o°ia
FY26 YTD September 30, 2025 (unaudited)
Year Complete
Fiscal Year 2025 Fiscal Year 2026
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
Gate Receipts
780,000
923,260
118%
950,000
1,002,242
105%
1,002,064
105%
52,064
Concessions and Catering
797,500
831,939
104%
841,500
886,997
105%
886,997
105% 1
45,497'
Carnival
430,000
468,142
109%
456,000
458,546
101%
458,585
101% '
3,585
Commercial Exhibitors
115,000
138,741
121%
132,600
130,230
98%
130,230
98%
(2,270)
Fair Sponsorship
99,000
139,900
141% 1
125,600
98,800
79%
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%
i 37,160
83%
(7,850)
R/V Camping/Horse Stall Rental
18,500
36,974
194%
30,000
38,319
128%
1 38,319
128%
8,319
Interest on Investments
23,000
25,894
113%
18,000
8,210
46%
28,000
156%
10,000
Livestock Entry Fees
2,000
3,130
167%
3,450
4,694
136%
4,694
136%
1,244i
Merchandise Sales
2,500
1,608
64%
2,250
500
22%
2,250
100%
Miscellaneous
1,284
-
TOTAL RESOURCES
2,3509667
2,672,649
114%
2,656,367
2,669,307
100% '
2,726,376
103%
70,009
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Personnel Services
229,798
243,949
106%
284,780
76,967
27%
298,312
105%
(13,532) A
Materials and Services
2,442,103
2,492,034
102%
2,449,125
2,280,733
93%
2,449,125
100%
TOTAL REQUIREMENTS
2,671,901
2,735,983
102%
2,733,905
2,357,700
86%
2,747,437
100%
(13,532)
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
% $ Variance
Transfer In - TLT 1%
75,000
75,000
100%
75,000
18,750
25%
75,000
100%
Transfer Out - Fair & Expo
(196,900)
(196,900)
100% '
(310,000)
(77,500)
25%
(310,000)
100%
TOTAL TRANSFERS
(121,900)
(121,900)
100%
(235,000)
(58,760)
25%
1 (235,000)
100%
FUND BALANCE Budget
Actuals %
Budget
Actuals %
Projection % $ Variance
Beginning Fund Balance 509,451
509,451 100%
371,000
324,220 87%
371,000 100% B
Resources over Requirements (321,234)
(63,335)
(77,538)
311,607
(21,061) 56,477
Net Transfers - In (Out) (121,900)
(121,900)
(235,000)
(58,750)
(235,000)
TOTAL FUND BALANCE $ 66,317
$ 114,939 197% $56,477
$ 324,216 489%
$ 58,462
$ 577,077 987%
A Projected Personnel based on overage to date.
B Final Beginning Fund Balance will be determined
after the final close of FY25.
Q0,
cBudget to ACtuals Report
Annual County Fair w Fund 6'16
CY25 YTQ September 30, 2025 (unaudited)
Fair 2025
Fair 2024
Actuals to Date
2025 Projection
RESOURCES
Gate Receipts
$ 926,552.E
$ 1,002,242
$ 1,006,742
Carnival
468,142 458,545
458,545
Commercial Exhibitors
463,575
507,453
507,453
Livestock Entry Fees
3,139
4,685
4,685
RN Camping/Horse Stall Rental
35,788
37,879
37,879
Merchandise Sales
1,608
500
500
Concessions and Catering
506,742
510,775
510,775
Fair Sponsorship
147,752
126,892
163,892
TOTAL FAIR REVENUES
$ 2,553,296
$ 2,648,970
$ 2,690,470
OTHER RESOURCES
State Grant
635
56,787
109,954
Interest
27,388
20,178
28,578
Miscellaneous
-
-
-
TOTAL RESOURCES
$ 2,581,319
"; $
2,725,935
$
2,829,002
REQUIREMENTS
Personnel
222,365
202,076
260,909
Materials &Services
2,524,960
2,447,336
2,560,854
TOTAL REQUIREMENTS
$ 2,747,324
$
2,649,412
$
2,821,763
TRANSFERS
Transfer In - TRT 1%
75,000'1
56,250
75,000
Transfer Out - F&E Reserve
(54,753)
-
-
Transfer Out - Fair & Expo
(98,450)
(175,950)
(253,450)
TOTAL TRANSFERS
$ (78,203)
$ (119,700)
$ (178,450)
Net Fair
$ (244,209)
$
(43,177)
$
(171,211)
Beginning Fund Balance on Jan 1
$ 1,020,140
$
775,931
$
775,931
Ending Balance
$ 775,931
$
732,754
$
604,720
-(ES C0G Budget to Actuals report
2{ Fair & Expo Capital Reserve - Fund 617
FY26 YTD September 30, 2025 (unaudited)
25.0%
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 37,874 32% 130,000 111% 13,000
Miscellaneous - 94,112 - - -
TOTAL RESOURCES 88,000 229,192 260% E 117,000 37,874 32% 130,000 111% _ 13,000
REQUIREMENTS
Budget
Actuals
%
Budget Actuals
%
Projection
% $ variance
Materials and Services
475,000
256,097
54%
475,000 -
0%
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
1,265,000 -
0%
1,265,000
100%
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfers In - TILT 1%
465,396
459,643
99% i
448,946
112,237
25%
471,446
106%
22,500'
Transfers In - Fund 165
150,000
150,000
100%
-
TOTAL TRANSFERS
615,396
609,643
99%
448,946
112,237
25%
471,446
105%
22,500i
FUND BALANCE
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Beginning Fund Balance
3,179,332
3,179,332
100% ':
3,614,000
3,730,713
103%
3,614,000
100%
B
Resources over Requirements
(1,172,000)
(58,162)
(1,148,000)
37,874
(1,135,000)
13,000
Net Transfers - In (Out)
616,396
609,543
448,946
112,237
471,446
22,500
TOTAL FUND BALANCE
$ 2,622,728
$ 3,730,713
142%
$ 2,914,946
$ 3,880,824
133%
$ 2,960,446
101%
$36,500:
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 FY25.
vT�ES c Budget to Actuals Report
L� G
1- RV Park - Fund 618
FY26 YTD September 30, 2025 (Unaudited)
25.0%
Year Complete
Fiscal Year 2025
Fiscal Year 2026
RESOURCES
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
RV Park Fees < 31 Days
460,000
484,640
108%
450,000
171,590
38%
486,272
108%
36,272
Cancellation Fees
7,000
30,627
438%
17,500
6,193
35%
18,566
106%
1,066
RV Park Fees > 30 Days
15,000
12,391
83% 1
11,000
-
0%
12,500
114%
1,500
Interest on Investments
8,000
12,072
151%
8,000
3,690
46%
12,500
156%
4,500
Washer I Dryer
5,000
6,978
140% !
5,000
4,284
86%
7,605
152%
2,606
Miscellaneous
2,500
2,797
112%
1,500
2,588
173%
3,758
251%
2,2581
Vending Machines
1,500
1,060
71%
800
968
121%
1,206
151%
406
TOTAL RESOURCES
489,000
550,566
113%
493,800
189,313
38%
542,407
110%
48,607
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Personnel Services
169,210
150,138
94%
172,715
36,677
21%
169,716
98%
2,999
Materials and Services
344,054
207,824
60%
355,503
107,278
30%
378,089
106%
(22,586)
Debt Service
223,600
223,299
100%
66,100
0% 's
56,100
100%
TOTAL REQUIREMENTS
726,864
581,262
80%
684,318
143,955
25%
603,905
103%
(19,587)
TRANSFERS
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfers In - Park Fund
160,000
160,000
100% s
160,000
40,000
25%
160,000
100%
Transfers In - TLT Fund
20,000
20,000
100%
20,000
5,000
25%
20,000
100%
Transfer Out - RV Reserve
(122,142)
(122,142)
100%
(221,600)
(55,400)
25%
(221,600)
100%
TOTAL TRANSFERS
57,858
67,868
100%
(41,600)
(10,400)
25%
(41,600)
100%
FUND BALANCE
Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Beginning Fund Balance
312,766
312,766
100%
199,000
339,939
171%
199,000
100%
i _ A
Resources over Requirements
(237,864)
(30,695)
(90,518)
46,359
(61,498)
29,020
Net Transfers - In (Out)
57,858
57,858
(41,600)
(10,400)
(41,600)
TOTAL FUND BALANCE
$ 132,760
$ 339,929
256%
$ 66,882
$ 374,897
661%
$ 95,902
143%
$29,020
A Final Beginning Fund Balance will be determined
after the final close of FY25.
Budget to Actuals
Report
v'CES C
oNz, RV Park Reserve - Fund 619
o`��
25.0%
FY26 YTD September 30, 2025 (unaudited)
Year Complete
Fiscal Year 2025
Fiscal Year 2026
RESOURCES Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Interest on Investments 45,000
60,431
134%
68,000
17,374
30%
59,700
103%
1,700
TOTAL RESOURCES 45,000
60,431
134%
58,000
17,374
30%
69,700
103% '
1,700':
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
55,400
26%
221,600
100%
TOTALTRANSFERS 122,142
122,142
100%
221,600
66,400
25%
221,600
100%
FUND BALANCE Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Beginning Fund Balance 1,621,389
1,621,389
100%
1,630,000
1,703,962
111%
1,530,000
100%
B
Resources over Requirements (125,000)
60,431
(112,000)
17,374
(110,300)
1,700s
Net Transfers - In (Out) 122,142
122,142
221,600
55,400
221,600
TOTAL FUND BALANCE $ 1,618,531
$1,700
$ 1,641,300
100%
$ 1,703,962
112%
$ 1,639,600
$ 1,776,736
108%
A Capital Outlay appropriations are a placeholder.
B Final Beginning Fund Balance will be determined after the final close of FY25.
,�v'(ES COG2a Budget to Actuals Report
{ Risk Management - Fund 670 25.0%
FY26 YTD September 30, 2025 (unaudited)
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
288,361
26%
1,111,329
100%
General Liability
943,414
943,414
100%
941,127
235,282
25%
941,127
100% A
Property Damage
419,983
419,983
100% `
430,181
107,545
26%
430,181
100%
Unemployment
362,214
346,948
96% s
364,469
275,539
76%
364,469
100% B
Vehicle
250,030
250,030
100%
245,300
61,325
25%
245,300
100%
Interest on Investments
264,000
284,190
112%
219,000
72,034
33%
248,900
114% 29,900
Skid Car Training
30,000
46,926
156%
45,000
6,232
14% ':
45,000
100%
Claims Reimbursement
20,000
77,121
386% ;
40,000
893
2%
40,000
100%
Process Fee- Events/ Parades
2,000
1,705
85% i
3,000
386
13%
3,000
100%
Miscellaneous
200
88,668
999%
2,000
-
0%
2,000
100% -i C
TOTAL RESOURCES
3,398,791
3,630,416
107%
3,401,406
1,047,595
31%
3,431,306
101% ! 29,900
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
% $ Variance
Workers' Compensation
2,000,000
2,093,352
106%
2,000,000
526,103
26%
2,000,000
100%
General Liability
1,500,000
752,821
50%
1,880,000
23,865
1%
1,880,000
100%
Insurance Administration
831,187
807,561
97%
1,025,110
193,926
19%
1,012,817
99% 12,293`:
Vehicle
700,000
242,431
35%
800,000
80,466
10%
800,000
100%
Property Damage
400,256
386,590
97%
600,260
466,646
78%
600,260
100%
Unemployment
200,000
75,887
38%
250,000
18,581
7%
250,000
100%
TOTAL REQUIREMENTS
5,631,442
4,358,642
77%
6,555,370
1,309,485
20%
6,543,077
100% 12,293
TRANSFERS Budget Actuals % Budget Actuals % Projection % $ Variance
Transfers Out - Vehicle (4,500) (4,500) 100% (4,800) (1,200) 25% (4,800) 100%
Replacement
TOTAL TRANSFERS (4,500) (4,600) 100% (4,800) (1,200) 25% (4,800) 100%
FUND BALANCE
Budget
Actuals %
Budget
Actuals %
Projection % $ Variance
Beginning Fund Balance
8,168,164
8,168,164 100%
9,000,000
7,436,484 83%
9,000,000 100%
Resources over Requirements
(2,232,651)
(728,226)
(3,153,964)
(261,890)
(3,111,771) 42,193
Net Transfers - In (Out)
(4,500)
(4,600)
(4,800)
(1,200)
(4,800)
TOTAL FUND BALANCE
$ 5,931,013
$ 7,435,437 125%
$ 5,841,236
$ 7,172,394 123%
$ 5,883,429 101% ': $42,193i
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
�01ES caG2 Budget to Actuals Report
Health Benefits - Fund 675
o 25.0%
FY26 YTD September 30, 2025 (unaudited)
Year Complete
Fiscal Year 2025 Fiscal Year 2026
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
Internal Premium Charges
35,507,169
34,073,222
96%
35,820,000
7,799,891
22%
35,820,000
100% -' A
COIC Premiums
3,091,915
3,218,586
104%
3,122,834
562,673
18%
3,122,834
100%
Employee Co -Pay
1,556,257
1,562,278
100% s
1,666,257
388,847
26%
1,556,257
100%
Retiree / COBRA Premiums
1,061,802
1,141,704
108%
1,268,401
89,448
7%
1,268,401
100%
Claims Reimbursement & Other
8009000
1,881,666
236%
800,000
7,305
1%
800,000
100% - B
Prescription Rebates
626,446
872,383
139%
666,008
-
0%
666,008
100%
Interest on Investments
211,200
307,732
146% 1
242,000
128,863
53%
435,700
180% 193,700
TOTAL RESOURCES
42,854,789
43,047,570
100%
43,475,500
8,976,918
21%
43,669,200
100% 193,700
REQUIREMENTS
Budget
Actuals
%
Budget
Actuals
%
Projection
% $ Variance
Health Benefits
32,172,026
29,608,991
92%
35,790,482
5,164,511
14%
36,790,482
100%
Deschutes On -Site Pharmacy
4,942,177
4,097,283
83%
5,108,296
727,155
14%
5,108,296
100%
Deschutes On -Site Clinic
1,600,661
1,332,311
83%
1,466,802
222,190
15%
1,466,802
100%
Wellness
104,230
39,199
38% •.
44,965
7,395
16%
44,965
100%
TOTAL REQUIREMENTS
38,819,094
35,077,784
90%
42,410,645
6,121,251
14%
42,410,545
100%
TOTAL
-
-
-
-
FUND BALANCE
Budget Actuals % Budget
Beginning Fund Balance 3,859,732 3,859,732 100% 7,500,000
Resources over Requirements 4,035,695 7,969,786 1,064,965
Net Transfers - In (Out) -
TOTAL FUND BALANCE $ 7,895,427 $ 11,829,518 150% $ 8,564,956
Actuals %
Projection
%
$ Variance
11,829,518 158% i
11,730,000
156%
4,230,000 D
2,865,667
1,258,655
193,700
$ 12,988,665
162%
$4,423,700 C
$ 14,686,185 171%
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.
_A ES CGS Budget at t® Actuals Deport
511 -Fund 705 and 710 25.0%
FY26 YTD September 30, 2025 (unaudited)
Year Complete
Fiscal Year 2025 Fiscal Year 2026
RESOURCES Budget Actuals % Budget Actuals % Projection % $ Variance
Property Taxes - Current Yr
11,566,000
11,532,626
100%
12,020,000
21,465
0%
12,020,000
100%
-'• A
Telephone User Tax
1,800,500
1,934,091
107%
1,800,500
-
0%
1,800,500
100% ':
- B
Interest on Investments
426,000
601,311
141%
468,000
136,794
29%
480,400
103%
12,400
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% i
167,000
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
35,280
37%
95,000
100%
State Reimbursement
93,000
101,948
110% 1
80,000
16,500
21%
80,000
100%
- D
Property Taxes - Jefferson Co.
42,600
39,803
94%
42,500
859
2%
42,500
100%
Miscellaneous
36,500
42,421
116%
36,000
3,782
11%
36,000
100% i
TOTAL RESOURCES
s 14,733,900
15,112,121
103%
16,281,100
217,929
1%
15,293,600
100%
12,400
REQUIREMENTS Budget Actuals % Budget Actuals % Projection % $ Variance
Personnel Services
10,237,093
9,569,368
93%
11,064,394
2,254,882
20%
10,335,209
93% 729,185 E
Materials and Services
4,267,026
3,221,390
75%
4,437,521
845,541
19%
4,437,521
100%
Capital Outlay
2,750,500
1,543,333
56%
1,880,000
89,446
5%
1,880,000
100%
TOTAL REQUIREMENTS
17,254,619
14,334,091
83%
17,381,915
3,189,868
18%
16,652,730
96% 729,185
TRANSFERS Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Transfers In 515,000
515,000
100%
630,000
-
0%
630,000
100%
Transfers Out (616,000)
(516,000)
100%
(630,000)
-
0%
(630,000)
100%
TOTAL TRANSFERS
FUND BALANCE Budget
Actuals
%
Budget
Actuals
%
Projection
%
$ Variance
Beginning Fund Balance 14,371,465
14,371,465
100% '
12,914,000
15,150,470
117%
14,673,792
114%
1,759,792(
Resources over Requirements (2,520,719)
778,030
(2,100,815)
(2,971,940)
(1,359,230)
741,585
Net Transfers - In (Out) -
-
-
-
TOTAL FUND BALANCE $ 11,850,746
$ 16,149,495
128%
$ 10,813,185
$ 12,178,530
113%
$ 13,314,662
123%
$2,501,377
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.
E Projected Personnel savings estimated at 7.6% based on YTD actual vacancy rate.