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Finance-Tax Update
Monthly Meeting with Board of Commissioners Finance Director/Treasurer AGENDA January 22, 2013 (1) Monthly Investment Report (2) December 2013 Financials -. Deschutes County Investment Income Investments By County Function Fiscal Year 2013-14 Dec-13 I 1 Y-T-D General $ 154 ,562 ,249 $ 75 ,629 $ 307,606 -- Total Investments $ 154,562,249 Total Investment Income 75,629 307 ,606 Less Fee : 5 % of Invest. Income (3,781) (15,380) Investment Income -Net 1$ 71,847 $ 292,226 ! Municipal Debt $ 600 ,000 Corporate Notes 7,425,000 Time Certificates 7,160,000 U. S. Treasuries 3 ,000 ,000 Federal Agencies 10 ,100,000 LGIP/BOTC 126,277,249 Total Investments $ 154,562.249 0.40% 4.95% 4 .63% 1.95% 6 .48% 81 .60% 100.00% Total Portfolio: By Investment Types CorporateMunicipal Debt 0.4% Notes 4 .8 % Time Certificates 4 .6% us. Treasuries 1.9% Federal Agencies 6 .5% Category Maximums : U.S. Treasuries 100% LGIP 100% Federal Agencies 75% Banker's Acceptances 25% Time Certificates 50% Municipal Debt 25% Cor~orate Debt 25% Term Minimums 0-30 days 10% Under 1 Year 25% Under 5 Years 100% l,;omparatorsc t 24 Month Treas. ~ 0.38% LGIP Rate ~ 0.54% 24 Month Corp ~ 0.51 % Months to Maturity o to 30 Days 83% Under 1 Year 84% Under 5 Years 100% .03/.07/13 CR TD .04/.01113 sv TO .05/2.0113 CA CN 11/15/13 CA CN 11/25/13 CA CN .09/17/13 UP TO .07/.09/13 (:A CN .09/3.0/13 CA FA 11/26/13 CA FA 1.01.09/13 FA 1.0/28/13 c:~ 1 CN 121.06113 CA T 12/27/13 CA T 12127/13 CA FA 12117/13 CA T 1212.0113 CA FA 12123/13 VS FA 12126/13 FA I . _. VS 12123/13 BA 5..0.0.0% 1 Q . 4·ciQoi~1 .0 .2.0.0% .021.09115 7.04 Al 4.75.0% .0 .75.0% .03/3.0/15 728 .0 .15.0 % .05/2.0/15 73.0 .0.75.0% .06/29/15 591 Al 3.5.0.0 % .0 .656% .06/29/15 581 Al 3.5.0.0 % .0 .55.0% .06/3.0/15 651 Al 2.375% .0 .865 % .07/.09/15 73.0 .0 .5.0.0% .07/;>0/15 658 AA3 .0 .75.0% .0 .541% .09/21/15 664 Aaa .0 .8.0.0% .0 .7.03% 1.01.09/15 73.0 Aaa .0.48.0 % .0 .498% 1.0/28/15 73.0 Aaa .0 .5.0.0% .0 .5.0.0% 11/15/15 7.09 IAA3. 1.8.0.0 % .0 .43.0% .08/31/16 978 \Aaa 1000%1 0646% 1.0/31/16 1.039 Aaa 1..0.0.0 % .0 .727% 121.07116 1.086 Aaa :~:l :;;:l12131/16 11.07 Aaa .06/.01/17 1256 Aaa 1..061% 1.1.0.0 % .09/27/17 1371 Aaa 1..0.0.0 % 1.25.0% . -.---.. . -..- .01/3.0/18 1499 AA+ .0 .7.0.0% 1.346 % Average 776 Total Investment Instruments . j T I Lo£al Bank._CP:s AgenCies ~9_ency -.olsco!,nt Notes/Bonds £()!l~)rate _NoteS/Bo~!!.s _ Municipal Bonds n Investment Pool Market Pool Total Portfolio 240:000 1 2 40,.0.00 1 1 240~QO~1 N/C N/C N/C N/C " ,uvv,uvv .£ ,vvu,VVVj "",,uuu,vuv N/C _ 1_4Q ~Q..9.Q . ~~QQO 14.0 ,.0.0.0 N/C- 2,9 Q_Q,QQ9 2,.087,6.4.0 ' ~,Q ~6Q N/C 1.0.0,.0.0.0 ~QQ , Q Q.Q 19•.0,.0..9..0 . N/C ?QQ,QQQ -2Q9 ,QQQ .2QQ"Q.Qo. N/C 75.0,.0.0.0 781 ,?51 _ 782,715 N/C ~,275 , Q_Q9 1,33.0,879 l , 3~Q,~.!~ N/C 1,4.0.0,.0.0.0 1,431,334 1 , 436,~6.4 N/C ~QQQ,QOQ ~Q_QQ,QQ_Q 2,9QQ ,QQ,Q N/C ;:::: t !,QQ3,2?5 1,.0.03 ,.02.0 N/C 2,.0.03 ,:3,13 2 !QQZ-9~Q .03/14/14 1,.0.0.0 ,.0.0.0 1.QQQ,531 1..0.0.0 ,67.0 1.01.09/14 2 , QQ.9., Q~Q 2.QQQ)~.og _~Q.Q2 , 24Q 1.0/28/14---.---- l , 999~QQ Q 1,.025 ,513 1,.023 ,11.0 N/C 1,.0.0.0 ,.0.0.0 1,.0.09 ,327 1. , QQ~,~8Q N/C -1...o QQ ,Q9Q 1,.0.07,619 1 ! QQ?!-~8Q N/C 2,1.0.0 ,.0.0.0 -2,1 09 ,72.0 I 2,1.05,6.07 N/C 1,.0.0.0,.0..0.0 l , Q94 ,~82 1 1,QQ.2,!9.0 N/C 1,.0.0.0 ,.0.0.0 963 ,235 953,27.0 N/C 1,QQQ,QQQ ~9Q '.893 11 987,73.0 N/C 1,.0.0.0 ,.00.0 986,722 968 ,.07.0 Quarterly Memorandum Date: January 8,2014 To: Board of County Commissioners Tom Anderson, County Administrator From: Wayne Lowry, Finance Director RE: Monthly Financial Reports Attached please find December 2013 financial reports for the following funds: General (001), Community Justice -Juvenile (230), Sheriff's (255, 701, 702). Public Health (259), Behavioral Health (275), Community Development (295), Road (325), Community Justice -Adult (355), Commission on Children &Families (370-399), Solid Waste (610), Insurance Fund (670), 9-1-1 (705), Health Benefits Trust (675), Fair & Expo Center (618), and Justice Court (123). The projected information has been revi~wed and updated, where appropriate, by the respective departments. Cc: All Department Heads GENERAL FUND Statement of Financial Operating Data Through December 31,2013 Revenues Property Taxes -Current Property Taxes -Prior Other General Revenues Assessor County Clerk BOPTA District Attorney Tax Office Veterans Property Management Grant Projects Total Revenues Expenditures Assessor County Clerk BOPTA District Attorney FinancelTax Veterans Property Management Grant Projects Non-Departmental Total Expenditures Transfers Out Total Exp & Transfers Change in Fund Balance Beginning Fund Balance Ending Fund Balance FY 2014 -Year to Date (50% of Year)FY2013 I '10 aT Actual Actual Budget 20,734,019 19,673,748 94% 1,108,377 465,015 65% 2,683,531 1,461,682 75% 866,121 483,055 59% 1,710,900 687,436 49% 16,419 9,602 63% 174,794 62,482 34% 252,869 155,690 75% 74,348 28,128 40% 100,249 45,500 50% 2,000 1,000 50% 27,723,627 23,073,338 87% 3,439,127 1,768,437 48% 1,299,189 667,916 45% 58,401 29,733 39% 5,034,333 2,630,370 47% 779,725 396,543 47% 250,880 135,465 45% 275,329 142,306 55% 122,139 63,041 49% 1,221,749 474,520 34% 12,480,872 6,308,330 46% 13,930,307 7,225,505 53% 26,411,179 13,533,835 49% 1,312,448 9,539,503 9,059,394 10,371,843 109% $ 10,371,843 $19,911,346 13,830,501 13,454,798 375,703 13,615,578 13,615,578 27,446,079 27,070,376 375,703 (939,145) 46,558 985,703 * 9,500,000 $8,560,855 10,371,843 $10,418,401 871,843 $1,857,546 * FY 2014 Contingency-$ 8,285,855 a} Current year taxes due November, February and May b) PIL T received in July -$500,941 Budget a) 21,031,062 720,000 b) 1,955,900 c) 812,421 1,415,487 c) 15,200 184,194 c) 208,750 70,920 91,000 2,000 FY 2014 I Projection 21,531,062 720,000 1,955,900 902,421 1,415,487 17,200 184,194 226,750 70,920 91,000 2,000 I $ Variance 500,000 90,000 2,000 18,000 d) 26,506,934 3,687,131 1,500,045 76,901 5,638,777 846,733 299,163 258,807 129,951 1,392,993 27,116,934 3,687,131 1,500,045 76,901 5,638,777 846,733 299,163 258,807 129,951 1,017,290 610,000 375,703 c) A &T grant -1st &2nd Quarter payments have been received and are trending in excess of budget d) Room Tax receipts are prOjected to be sufficient for the $2,650,000 payment to LED #2; the $375,703 appropriated in the General Fund will not be expended. Page 1 COMM JUSTICE-JUVENILE Statement of Financial Operating Data Through December 31,2013 FY2014 Budget I Projection I $ Variance Revenues Federal Grants SB #1065-Court Assess. Jail Funding HB #2712 Discovery Fee Food Subsidy OVA Basic & Diversion Inmate/Prisoner Housing Contract Payments Interest on Investments Leases Grants -Private CFC Interfund Grant Interfund Grant -Gen Fund Miscellaneous Total Revenues Expenditures Personnel Services Materials and Services Capital Outlay Transfers Out Total Expenditures Revenues less Expenditures Transfers In-General Fund Change in Fund Balance Beginning Fund Balance Ending Fund Balance FY 2014 -Year to FY 2013 Date (50% of Year) Actual Actual I %ot Budget 11,715 7,461 6,000 36,568 8,300 24,000 359,149 (5,119) 55,000 (70,000) 5,000 (115,000) 6,000 1,200 1,250 128,041 128,041 20,000 650 - 8,606 101,659 8,703 24,650 354,583 113,760 90,765 6,343 1,200 1,729 120,595 20,000 790 7,090 5,760 18,198 1,870 11,507 71,430 19,650 1,716 3,565 573 404 35,510 5,000 104 167% a) 96% 50% 23% 48% 20% b) 16% c) 1% d) 59% 48% 32% nfa e) 25% 16% 4,254 6,000 36,568 8,300 24,000 364,268 125,000 120,000 6,000 1,200 1,250 20,000 650 853,383 182,377 25% 717,490 4,878,315 2,399,165 47% 5,109,496 1,086,677 448,500 41% d) 1,085,433 --0% 100 50,400 1,830 50% 3,660 662,873 (54,617) 5,109,496 970,433 3,660 115,000 100 6,015,391 2,849,495 48% 6,198,689 6,083,589 115,100 (5,162,008) (2,667,118) (5,481,199) (5,420,716) 60,483 5,344,523 2,684,172 50% 5,368,346 5,368,346 182,515 17,054 (112,853) (52,370) 60,483 995,051 1,177,566 105% 1,125,000 1,177,566 52,566 ...$ 1,177,566 $ 1,194,620 $1,012,147 $1,125,196 $ 113,049 " FY 2014 ContingenCY-$ 1,012,147 a) Includes $7,090 payment on a FY 2013 grant b) State informed County of the FY 2014 amount subsequent to preparation of FY 2014 budget c) Housing trending lower than anticipated d) BRS/Maplestar program discontinued. Projected revenues and expenditures reduced accordingly e) Interfund grant reinstated (was previously eliminated). Funding supports expenditures for JCP programs included in the budget Page 2 I Revenues (Funds 701 & 702) Law Enf Dist Countywide Law Enf Dist Rural Total Revenues Expenditures (Fund 255) Sheriffs Services Civil/Special Units Automotive/Communications Investigations/Evidence Patrol Records Adult Jail Court Security Emergency Services Special Services Training Other Law Enforcement Svcs Non-Departmental Total Expenditures Revenues less Expenditures DC Comm Syst Reserve Transfer to Reserve Funds Change in Fund Balance Beginning Fund Balance Ending Fund Balance SHERIFF -Consolidated Statement of Financial Operating Data Through December 31,2013 FY 2014 -Year to FY 2013 Date (50% of Year) Actual Actual I Budget 19,512,075 16,865,227 88% 12,228,468 9,193,915 76% 31,740,543 26,059,142 83% 2,263,061 1,191,904 50% 723,704 565,246 51% 1,837,849 907,986 55% a) 1,425,223 731,235 50% 8,174,690 4,235,750 50% b) 685,178 351,952 45% 12,850,417 6,813,084 47% c) 298,060 146,593 53% 185,439 112,003 50% 1,236,781 683,162 46% 481,717 214,505 41% 667,913 415,602 53% d) 85,253 40,851 50% 30,915,283 16,409,874 49% 825,260 9,649,268 ,. 200,000 - 200,000 - 425,260 9,649,268 9,128,533 9,553,793 $9,553,793 $19,203,061 FY 2014 Budget I Projection I $ Variance 19,116,763 19,557,884 441,121 12,125,008 12,145,116 20,108 31,241,771 31,703,000 461,229 2,401,838 2,401,738 100 1,110,175 1,110,175 1,643,912 1,643,912 1,472,678 1,472,578 100 8,544,952 8,494,952 50,000 774,452 774,352 100 14,384,459 14,384,459 275,852 275,752 100 223,273 223,173 100 1,498,298 1,498,298 527,979 527,879 100 779,623 829,523 (49,900) 81,701 81,701 33,719,192 33,718,492 (2,477,421) (2,015,492) 461,929 200,000 200,000 200,000 200,000 (2,877,421 ) (2,415,492) 461,929 8,161,912 9,553,793 1,391,881 $5,284,491 $7,138,301 $1,853,810 * FY 2014 ContingencY-$ 5,284,491 a) FY 2014 appropriated amount, $291,747 for payment Deschutes County Communication System Fund expended in July 2013 b} Projected savings in Personnel from open unfilled positions c} Projected savings in Personnel and Bond Debt expense will be used to offset the cost of renting additional jail beds from Jefferson County and other Jail unexpected expansion expenses d) Additional Personnel expense (Extra Help &Overtime) due to workload Page 3-A 700 SHERIFF -Fund 255 Statement of Financial Operating Data Through December 31, 2013 Revenues (Fund 255) Law Enf Dist Countywide Law Enf Dist Rural Total Revenues Expenditures (Fund 255) Sheriff's Services Civil/Special Units Automotive/Communications Investigations/Evidence Patrol Records Adult Jail Court Security Emergency Services Special Services Training Other Law Enforcement Svcs Non-Departmental Total Expenditures Revenues less Expenditures FY 2014 -Year to FY2013 Date (50% of Year) Actual Actual I Budget 18,708,928 10,138,303 41% 12,206,355 6,271,571 43% 30,915,283 16,409,874 42% 2,263,061 1,191,904 50% 723,704 565,246 51% 1,837,849 907,986 55% a) 1,425,223 731,235 50% 8,174,690 4,235,750 50% b) 685,178 351,952 45% 12,850,417 6,813,084 47% c) 298,060 146,593 53% 185,439 112,003 50% 1,236,781 683,162 46% 481,717 214,505 41% 667,913 415,602 53% d) 85,253 40,851 50% 30,915,283 16,409,874 49% $ . -... 33,719,192 33,718,492 700 $5,284,491 $ $ ~5,284,491~ FY2014 Budget I Projection I $ Variance 24,478,462 21,161,510 (3,316,952) 14,525,221 12,556,982 !1,968,239} 39,003,683 33,718,492 (5,285,191) 2,401,838 2,401,738 100 1,110,175 1,110,175 1,643,912 1,643,912 1,472,678 1,472,578 100 8,544,952 8,494,952 50,000 774,452 774,352 100 14,384,459 14,384,459 275,852 275,752 100 223,273 223,173 100 1,498,298 1,498,298 527,979 527,879 100 779,623 829,523 (49,900) 81,701 81,701 * FY 2014 Contingency-$ 5,284,491 a) FY 2014 appropriated amount, $291,747 for payment Deschutes County Communication System Fund expended in July 2013 b) Projected savings in Personnel from open unfilled positions c) Projected savings in Personnel and Bond Debt expense will be used to offset the cost of renting additional jail beds from Jefferson County and other Jail unexpected expansion expenses d) Additional Personnel expense (Extra Help & Overtime) due to workload Page 3-B SHERIFF -Expenditure Detail Statement of Financial Operating Data Through December 31,2013 Expenditures Sheriff's Services Personnel Materials & Services Capital Outlay Total Sheriff's Services CiviVSpecial Units Personnel Materials & Services Capital Outlay Total Civil/Special UnHs Automotive/Communications Personnel Materials &Services Capital Outlay Total Automotive/Communications Investigations/Evidence Personnel Materials &Services Capital Outlay Total Investigations/Evidence Patrol Personnel Materials & Services Capital Outlay Total Patrol Records Personnel Materials & Services Capital Outlay Total Records Adult Jail Personnel Materials & Services Capital Outlay Transfer Out -Jail Debt Service Total Adult Jail Court Security Personnel Materials & Services Capital Outlay Total Court Security Emergency Services Personnel Materials &Services . Capital Outlay Total Emergency Services Special Services Personnel Materials & Services Capital Outlay Total Special Services Training Personnel Materials & Services Capital Outlay Total Training Other Law Enforcement Services Personnel Materials & Services Capital Outlay Total Other Law Enforcement Svcs Non-Departmental Materials &Services Total Non-Departmental Total Expenditures FY 2014 -Year to FY2013 Date (50% of Year) Actual I BudgetActual 1,311,042 680,188 48% 952,019 511,716 52% -0% 2,263,061 1.191,904 50% 637,830 507,727 50% 85,874 57,519 60% -0% 723,704 565,246 51% 413,153 198,666 49% 1,406,033 673,570 56% 18,663 35,750 97% 1,837,849 907,986 55% 1,283,221 654,803 49% 142.001 -76.433 57% 0% 1,425,223 731,235 50% 3.712,168 48%7.325.801 274,309 49% 235,856 613.033 249.274 97% 8,174,690 4,235,750 50% 331,025 50% 101,717 583,461 20.927 19% -0% 685,178 351,952 45% 10.934,201 5,886.814 49% 1.879.643 845.366 43% 36,573 28.935 38% 51,969 17% 12,850,417 6,813,084 47% 140,451 53% 12,063 285,997 6,142 63% -0% 298,060 146,593 53% 100,307 51% 9,710 175.729 11,696 44% -0% 112,003 50%185,439 1,024.967 610.646 49% 175.717 72.516 34% -0%36.096 1,236,781 683,162 46% 171,269 45% 136,300 345,417 43,236 30% -0% 214,505 41%481,717 376.377 53%607.877 39.224 53% -0% 60.035 415,602 53°,(,667,913 85,253 40,851 50% 85,253 40,851 50% $ 30,915,283 $16,409,874 49% FY2014 Budget I Projection I $ Variance 1,411,820 989,918 100 2,401,838 1,411,820 989,918 2,401,738 100 100 1,009,306 95,769 5,100 1,110,175 1,009,306 95,769 5,100 1,110,175 404,407 1,202,505 37,000 1,643,912 404,407 1.202,505 37,000 1,643,912 1,338,593 133.985 100 1,472,678 1,338,593 133.985 1,472,578 100 100 7,723,459 563,921 257,572 8,544,952 7,673,459 563,921 257,572 8,494,952 50,000 50,000 665,327 109,025 100 774,452 665,327 109,025 774,352 100 100 12,060,079 1,947,790 76.590 300,000 14,384,459 11,960.079 2,103,038 76,590 244,752 14,384,459 100,000 (155,248) 55.248 265,966 9,786 100 275,852 265.966 9,786 275.752 100 100 196,825 26,348 100 223,273 196,825 26,348 223,173 100 100 1.251,196 211,502 35.600 1,498,298 1,251.196 211.502 35.600 1,498,298 384.725 143,154 100 527,979 384.725 143,154 527,879 100 100 705.392 74,131 100 779,623 755,392 74.131 829,523 (50,000) 100 (49.900) 81,701 81,701 $ 33,719,192 81,701 81 1701 $ 33,718,492 Page 4 $ 700 LED #1 -Countywide Statement of Financial Operating Data Through December 31,2013 FY 2014 -Year to Date FY2013 (50% of Year) Actual Actual I Budget FY 2014 Budget I Projection I $ Variance Revenues Tax Revenues -Current Tax Revenues -Prior Federal Grants State Grant Jail Funding HB 2712 Jail Funding HB 3194 Transp. of State Wards SB 1145 Prisoner Housing Des. Cty Gen Fund Grant Des. Cty Video Lottery Grant Grants Des Cty Court Security Des Cty Juvenile Contract Title III Reimbursement Inmate Commissary Fees Work Center Work Crews Concealed Handgun Classes Inmate Telephone Fee Soc Sec Incentive-Fed Medical Services Reimb Sheriff Fees Interest Donations-"Shop with a Cop" Miscellaneous Total Operating Revenues EXPENDITURES & TRANSFE DC Sheriff's Office DC Comm Systems Reserve Transfer to Reserve Fund Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance 15,812,544 15,072,764 817,322 358,623 24,510 18,668 158,199 22,946 101,659 18,198 -107,806 3,289 1,215 1,479,991 816,315 284,189 49,638 -- 5,000 5,000 20,640 - 116,646 - 12,051 3,962 39,916 - 29,756 13,951 53,237 47,074 8,050 1,175 97,403 39,488 14,600 7,200 20,461 8,982 314,668 180,302 44,629 19,623 31,717 61,774 21,599 10,522 19,512,075 16,865,227 RS 18,708,928 10,138,303 80,000 - 100,000 - 18,888,928 10,138,303 623,147 6,726,924 5,883,963 6,507,110 $ 6,507110 $ 13,234,034 94% a) 16,103,377 16,378,377 275,000 71% 507,902 507,902 73% b) 25,500 18,668 (6,832) 20% 115,524 115,524 39% 46,143 46,143 n/a c) 107,806 107,806 24% 5,000 5,000 52% d) 1,584,991 1,628,947 43,956 62% e) 80,000 140,000 60,000 0% 4,762 4,762 100% 5,000 5,000 n/a 0% f) 99,318 45,632 (53,686) 40% 10,000 10,000 n/a 93% 15,000 15,000 94% 50,000 50,000 34% 3,500 3,500 49% 80,000 80,000 144% 5,000 10,000 5,000 69% 13,000 13,000 72% 250,000 250,000 61% 32,000 32,000 119% 51,897 61,774 9,877 36% 28,849 28,849 88% 19,116,763 19,557,884 441,121 41% 0% 0% * 24,478,462 80,000 100,000 21,161,510 80,000 100,000 3,316,952 41% 24,658,462 21,341,510 3,316,952 (5,541,699) 5,541,699 $ (1,783,626) 6,507,110 $4,723,484 3,758,073 965,411 $4,723,484 * Payment to Sheriff's Fund adjusted monthly to equal actual expenditures attributable to countywide services a) Current year taxes due November, February, and May b) Bureau of Justice SCAPP funding will be less than planned due to qualifying inmate population c) Unanticipated HB 3194 funding for the Adult Jail d) 1145 inmate reimbursement will exceed budget amount for the year e) Based on YTD actual, DOC reimbursement for SB395 (repeat DUll) inmates will exceed plan for the year f) State OJD distributions will be less than planned for the year Page 5 LED #2 -Rural 702 Statement of Financial Operating Data Through December 31,2013 Actual Revenues Tax Revenues -Current 7,698,340 Tax Revenues -Prior 404,894 Federal Grants 53,818 Federal Grants-BlM 20,881 US Forest Service 78,750 Bureau of Reclamation 40,580 State Grant 274,465 SB #1065 Court Assessment 8,606 Marine Board License Fee 143,724 Des Cty General Fund Grant 136,735 Des Cty Transient Room Tax 2,513,265 Asset Forfeiture 11,760 City of Sisters 468,060 Des Cty CDD Contract 54,366 Des Cty Solid Waste Contr 54,366 School Districts 46,212 Claims Reimbursement 860 Seat Belt Program 5,390 Sheriff Fees 9,617 Court Fines &Fees 120,247 Interest 20,654 Grants-Private 6,500 Donations 11,650 Miscellaneous 44,728 Total Revenues 12,228,468 EXPENDITURES &TRANSFERS DC Sheriffs Office 12,206,355 DC Comm Systems Reserve 120,000 Transfer to Reserve Fund 100,000 Total Expenditures 12,426,355 Change in Fund Balance (197,887) Beginning Fund Balance 3,244,571 Ending Fund Balance $ 3,046 1883 FY 2014 -Year to Date FY2013 (50% of Year) I BudgetActual 7,211,022 92% a) 7,839,932 7,839,932 176,391 67% 263,858 263,858 26,380 182% b) 14,500 30,000 15,500 -0% c) 25,000 25,000 39,375 51% 76,500 76,500 354 1% c) 26,000 26,000 65,904 39% 169,000 169,000 5,820 11% 55,000 55,000 91,976 61% c) 150,000 150,000 -0% d) 375,703 (375,703) 1,137,149 50% d) 2,274,297 2,650,000 375,703 -nla 243,339 50% 486,678 486,678 29,635 50% 59,270 59,270 29,635 50% 59,270 59,270 3,549 9% 40,000 40,000 108 nla 108 108 3,150 32% 10,000 10,000 5,443 54% 10,000 10,000 65,890 53% 125,000 125,000 8,194 68% 12,000 12,000 -nJa 4,500 nla 4,500 4,500 46,101 87% 53,000 53,000 9,193,915 76% 12,125,008 12,145,116 20,108 6,271,571 - - 43% 0% 0% '* 14,525,221 120,000 100,000 12,556,982 120,000 100,000 1,968,239 6,271,571 43% 14,745,221 12,776,982 1,968,239 2,922,344 (2,620,213) (631.866) 1,988,347 3,046,683 $5,969,027 2,620,213 $ 3,046,683 $ 2,414,817 426,470 $21414,817 FY 2014 Budget I Projection I $ Variance *' Payment to Sheriffs Fund adjusted monthly to equal actual expenditures attributable to countywide services a) Current year taxes due November, February, and May b) HIDTA overtime reimbursements for drug investigations will exceed plan c) Invoiced quarterly_ Reimbursements reflect seasonal activity d) Room Tax receipts are projected to be sufficient for the $2,650,000 payment to lED #2 Page 6 PUBLIC HEALTH Statement of Financial Operating Data Revenues Medicare Reimbursement Federal Grant & Fed Reimb Federal Grant (ARRA) State Grant Child Dev & Rehab Center State Miscellaneous OMAP Family Planning Exp Proj Grants (Intergvt, Pvt, & Local) Contract Payments Patient Insurance Fees Health Dept/Patient Fees Vital Records-Birth Vital Records-Death Environmental Health-Lic Fac Interest on Investments Donations Interiund Contract Miscellaneous Total Revenues Expenditures Personnel Services Materials and Services Capital Outlay Transfers Out Total Expenditures Revenues less Expenditures Transfers In-General Fund Transfers In-PH Res Fund Transfers In-Gen. Fund Other Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance Through December 31,2013 FY2013 FY 2014 -Year to Date (50% of Year) Actual Actual I %OfBudget 68 -nfa 630 27,545 689% 212,500 -0% 2,795,249 1,370,028 50% 38,154 2,435 6% 248,176 11,309 7% 578,042 331,041 54% 519,121 223,380 41% 40,214 33,519 20% 174,624 21,070 14% 214,544 118,812 65% 95,108 49,368 41% 32,475 19,545 48% 112,235 46,520 47% 755,693 454,084 60% 6,262 3,205 53% 19,366 44,089 2449% 162,757 26,296 15% 3,425 3,483 249% 6,008,643 2,785,730 47% 6,344,766 3,185,764 48% 2,036,535 804,615 39% --0% 157,200 8,538,501 (2,529,858) 78,660 50% 4,069,038 46% (1,283,308) 2,349,357 1,350,738 50% 62,136 16,500 50% 65,100 2,476,593 (53,265) 32,550 50% 1,399,788 50% 116,480 $ 1,327,199 1,273,934 1,273,934 92% $ 1,390,414 a} b} b} b} c} b}d} • FY2014 Budget I Projection I$ Variance 4,000 90,455 86,455 85,000 68,000 (17,OOO) 2,750,097 3,089,284 339,187 39,609 39,609 163,310 85,835 (77,475) 612,400 677,477 65,077 550,000 550,000 164,923 164,923 151,316 68,456 (82,860) 184,200 198,881 14,681 119,400 103,810 (15,590) 41,000 41,000 100,000 100,000 753,750 753,750 6,000 6,000 1,800 44,089 42,289 180,426 91,691 (88,735) 1,400 5,908,631 6,653,806 2,070,058 100 157,320 4,000 6,177,260 6,886,945 1,800,000 157,320 2,600 268,629 (233,139) 270,058 100 8,881,284 8,844,265 37,019 (2,972,653) (2,667,005) 305,648 2,701,475 33,000 65,100 2,701,475 33,000 65,100 2,799,575 2,799,575 (173,078) 132,570 305,648 1,385,592 1,273,934 {111,658 l $1!212,514 $ 1,406,503 $ 193,989 * FY 2014 ContingencY-$ 1,212,514 a) Oregon Health Authority grant projected at amended contract amount b} Received quarterly in arrears. Invoices have been submitted Page 7c} Majority of fees are due annually and collected in December and January d) Interfund contract reduced due to elimination of FTE 1 1 I J FY2014 Budget I Projection I $ Variance Revenues Marriage Licenses Divorce Filing Fees Federal Grants Federal Grant (ARRA) State Grants State Miscellaneous Adult Mental Health Initiative Title 19 Liquor Revenue School Districts Patient Fees Interest on Investments Rentals Administrative Fee Interfund Contract-Gen Fund Miscellaneous Total Revenues Expenditures Personnel Services Materials and Services Capital Outlay Transfers Out Total Expenditures Revenues less Expenditures Transfers In-General Fund Transfers In-OHP-CDO Transfers In-Acute Care Svcs Transfers In-ABHA Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance BEHAVIORAL HEALTH Statement of Financial Operating Data Through December 31, 2013 FY 2014 -Year to Date (50% of Year)FY2013 I '700T Actual BudgetActual 3,725 57% 6,500 122,971 5,650 64,239 46% 140,600 252,331 36,617 15% a) 252,349 63,750 63,750 250% 25,500 7,552,648 3,707,948 46% b) 8,061,713 62,361 21,520 35% c) 61,860 229,038 144,086 63% 230,000 121,876 95,604 66% 144,246 144,595 50,105 37% 137.000 23,317 499 nla 110,491 105,647 67% 158,082 19,900 9,615 47% 20,500 16,625 8,250 45% 18,500 5,224,877 4,111,748 49% 8,318,643 127,000 36,420 29% d) 127,000 17,482 19,244 19244% 100 14,094,911 8,479,017 48% 17,702,593 10,916,057 5,993,045 46% 13.171,075 5,970,799 2,548,712 37% e) 6,896,820 26,965 -0% 10,000 204,000 102,450 50% 204,900 6,500 140,600 204,849 (47,500) 63,750 38,250 7,515,881 (545,832) 21,520 (40,340) 620,000 390,000 193,792 49,546 150.000 13.000 499 499 222,319 64,237 20.500 18,500 8.318,643 127,000 20,000 19,900 17,644,353 (58,240) 12,500,000 671,075 6,000,000 896,820 10,000 204,900 17,117,821 8,644,207 43% 20,282,795 18,714,900 1,567,895 (3,022,909) (165,190) (2,580,202) (1,070,547) 1,509,655 1,307,787 484,494 264,631 524,039 2,580,951 (441,958) 3,113,095 $ 2,671,137 688,650 - 146,796 - 835,446 670,256 2,671,137 $ 3,341,393 50% nla 50% n/a 50% 77% * 1,377,302 293.593 1,670,895 (909,307) 3,461,651 $2,552,344 1,377,302 293,593 1,670,895 600,348 2,671,137 $3,271,485 $ 1,509,655 {790,514} 719,141 * FY 2014 ContingencY-$ 2,552,344 a) Federal grant projected at amended contract amount b) Oregon Health Authority grant project at amended contract amount c) Contract for Addiction Recovery terminated d) Received quarterly in arrears e) M&S reduction related to Oregon Health Authority amended contract Page 8 COMMUNITY DEVELOPMENT Statement of Financial Operating Data Through December 31,2013 FY 2014 -Year to FY 2013 Date (50% of Year) I %of FY 2014 Actual Actual Budget Budget I Projection I $ Variance Revenues Admin-Operations 31,848 Admin-GIS 778 Admin-Code Enforcement 239,264 Building Safety 1,563,938 Electrical 336,210 Contract Services 166,428 Env Health-On Site Prog 340,564 Planning-Current 798,221 Planning-Long Range 348,545 Total Revenues 3,825,796 Expenditures Admin-Operations 1,311,935 Admin-GIS 117,502 Admin-Code Enforcement 208,357 Building Safety 599,764 Electrical 200,596 Contract Services 163,822 Env Health-On Site pgm 160,291 Planning-Current 581,155 Planning-Long Range 356,807 Transfers Out (DIS Fund) 179,155 Total Expenditures 3,879,383 Revenues less Expenditures (53,586) Transfers In General Fund -Gen Ops 854,872 General Fund -UR Planning 495,360 A&T Reserve (DIS assistance) 89,577 Other Total Transfers In 1,439,809 Change in Fund Balance 1,386,223 Beginning Fund Balance 192,482 Ending Fund Balance $1,578,705 * FY 2014 Contingency-$ 384,103 20,844 37% 56,243 23,000 (33,243) 628 42% a) 1,500 3,500 2,000 138,786 78% 178,000 243,860 65.860 919,096 74% 1,247,359 1,700,882 453,523 212,725 75% 283,073 370,446 87.373 137,344 67% b) 204,800 225,760 20,960 209,140 72% 288,484 390,223 101,739 441,986 70% 634,602 761,522 126,920 207,953 76% 274,527 329,432 54,905 2,288,500 72% 3,168,588 4,048,625 880,037 788,829 49% c) 1,610,396 1,657,896 (47,500) 60,342 49% 124,246 124,246 138,577 50% 275,515 275,515 340,127 51% d) 672,796 717,796 (45,000) 109,642 50% 218,300 218,300 109,562 67% e) 162,658 187,057 (24,399) 90,781 53% 171,529 171,529 327,797 49% 665,901 665,901 176,590 39% 450,498 450,498 173,338 97% 179,035 179,035 2,315,585 51% 4,530,874 4,647,773 (116,899) (27,085) (1,362,286) (599,148) 996,936 -0% 1) 465,121 (465,121) - 247,680 50% 495,360 495,360 -0% 1) 89.518 (89,518) 0% 100 {1OOl 247,680 24°k 1,050,099 495,360 {554,7391 220,595 (312,187) (103,788) 208,399 1,578,705 227% 696,290 1,578,705 882,415 $1,799,301 * $ 384,103 $1,474,917 $1,090,814 a) $2,500 to be paid by City of La Pine to set up City's new plan and zoning designations in GIS b) Additional revenue generated from contract plan review and inspections services (Sisters, Redmond) c) Includes $63,891 for the Computer Software, additional Accela training expenses & computer replacement new Permit Tech position d) Proposed conversion of on-call Sisters building staff to permanent position and re-create Assistant BO position e) Additional contract (on-call) services required to meet plan review and inspection service demands f) Beginning Fund Balance and FY 14 revenues are projected to be sufficient to cover FY 14 expenditures Page 9 Revenues Federal Grant (ARRA) Mineral Lease Royalties Forest Receipts Federal -PIL T Payment State Miscellaneous Motor Vehicle Revenue City of Bend City of Redmond City of Sisters City of La Pine Interest on Investments Interfund Contract Equipment Repairs Vehicle Repairs Vegetation Management Forester Other Inter-fund Services Inter-Fund Sales -Fuel Sale of Equip & Material Miscellaneous Total Revenues Expenditures Personnel Services Materials and Services Capital Outlay Transfers Out Total Expenditures Revenues less Expenditures Trans In -Solid Waste Trans In -Transp SDC Trans In-Road Imp Res Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance ROAD Statement of Financial Operating Data Through December 31,2013 FY 2014 -Year to FY2013 Actual Date (50% of Year) Actual I %01Budget 7,335 -nla 140,591 22,475 16% 1,265,279 -0% a) -1,064,365 nla b) 542,290 588,197 76% 10,495,426 5,755,519 55% 45,486 202,418 65% c) 315,525 27,482 7% c) 1,861 84,691 847% c) 10,000 -0% c} 32,342 20,362 113% 526,110 -0% d) 255,369 102,662 47% 82,542 -0% 49,503 -nfa d) 24,628 -0% d} 30,387 12,591 101% 623,074 261,638 48% 287,313 160,808 60% 35,018 39,404 170% e) 14,770,079 8,342,612 58% 5,303,241 2,640,285 49% 7,277,398 3,877,592 38% 67,987 75,144 3% 275,000 -0% 12,923,627 6,593,021 35% 1,846,452 1,749,590 276,272 141,074 50% d} --0% --0% 276,272 141,074 21% 2,122,724 1,890,664 4,723,852 6,846,576 114% $ 6,846,576 $8,737,241 It FY2014 Budget I Projection I $ Variance 140,000 140,000 356,270 356,270 1,064,365 1,064,365 773,452 773,452 10,554,500 10,554,500 310,000 310,000 370,000 370,000 10,000 100,000 90,000 10,000 10,000 18,000 32,000 14,000 562,000 562,000 220,000 220,000 90,000 90,000 1,500 1,500 12,500 30,000 17,500 550,000 550,000 270,000 270,000 23,200 43,200 20,000 14,271,422 15,477,287 1,205,865 5,385,717 10,306,609 2,882,108 450,000 5,385,717 10,306,609 2,882,108 450,000 19,024,434 19,024,434 (4,753,012) (3,547,147) 1,205,865 282,148 400,000 1,000 282,148 400,000 1,000 683,148 683,148 (4,069,864) (2,863,999) 1,205,865 6,014,368 6,846,576 832,208 $ 1,944,504 $3,982,577 $2,038,073 * FY 2014 ContingencY-$ 1,944,504 a) Payment received annually in January b) One-time PIL T payment. Not antiCipated at the time the FY 2014 budget was adopted c) Billed upon completion of work Page 10 d) Payments to be received in June 2014 from other Road Department funds e) $20,000 claim reimbursement for damaged stop light in La Pine ADULT PAROLE & PROBATION Statement of Financial Operating Data Through December 31,2013 FY 2014 -Year to FY2013 Date (50% of Year) Actual Actual I 'roOf Budget Revenues DOC Measure 57 219,240 State Miscellaneous 4,301 Alternate Incarceration State Subsidy 22,329 SB 1145 2,748,555 Probation Work Crew Fees 14,136 Claims Reimbursement Miscellaneous 4,648 Electronic Monitoring Fee 177,947 Probation Superv. Fees 189,330 Interest on Investments 5,743 Interfund -Sheriff 50,000 Sale of Equipment 250 Crime Prevention Grant 50,000 CFC~Domestic Violence 63,906 Total Revenues 3,550,384 Expenditures Personnel Services 2,956,034 Materials and Services 912,384 Capital Outlay - Total Expenditures 3,868,418 Revenues less Expenditures (318,034) Transfers In-General Fund 435,328 Change in Fund Balance 117,294 Beginning Fund Balance 630,226 Ending Fund Balance $ 747,520 * FY 2014 ContingenCY-$ 610,647 FY2014 Budget l Projection I $ Variance 220,788 101% a) 219,240 220,788 1,548 -0% b) 4,301 4,301 7,408 49% 15,000 15,000 7,197 52% 13,826 13,826 1,516,014 51% 2,951,504 2,951,504 2,591 19% 13,376 5,182 (8,194) 6,997 n/a c) 6,997 6,997 53 1% d) 4,500 100 (4,400) 108,401 69% e) 156,000 216,508 60,508 94,648 54% 175,000 189,295 14,295 2,984 50% 6,000 6,000 25,000 50% 50,000 50,000 -n/a 12,500 25% f) 50,000 50,000 17,560 24% f) 73,938 73,938 2,022,141 54% 3,732,685 3,803,439 70,754 2,163,628 1,678,069 485,559 - 51% 50% 51% e) 0% 4,281,180 3,326,077 955,003 100 4,341,955 3,326,077 1,015,878 (60,775) (60,875) 100 (141,487) (548,495) (538,516) 9,979 225,594 50% 451,189 451,189 84,107 (97,306) (87,327) 9,979 747,520 106% 707,953 747,520 39,567 8311-627 • $ 610,647 $ 660z193 $ 49,546$ a) Annual M57 payment calculated slightly higher than expected b) Payment expected in Quarter 3 c) Insurance settlement d) Number of out of state transfers was less than projected, lowering the fee collection e) Program utilization increase f) Quarterly payments not yet received Page 11 CHILDREN &FAMILIES COMMISSION Statement of Financial Operating Data Through December 31,2013 FY 2014 -Year to Date (50% of Year)FY2013 I % Of Actual Actual Budget Revenues Federal Grants Title IV -Family Sup/Pres HealthyStart Medicaid Youth Investment State Prevention Funds HealthyStart /R-S-G OCCF Grant Charges for Svcs-Misc Program Fees Court Fines & Fees Interest on Investments Donations Private Grant Interfund Grants 252,020 63,280 16% a) -0%39,533 80,557 20,000 25% 196,053 31,262 nJa 65,270 -nfa 219,950 62,455 25% a) 392,440 27,745 15% a) 5,148 1,083 54% 2,670 nJa5,645 73,959 38,543 51% 1,308 131%3,659 13 -nJa 130 nJa- 358,343 -0% a) 248,476 17%Total Revenues 1,692,590 Expenditures Personnel Services 570,985 260,810 45% Materials and Services 1,424,002 301,365 20% Total Expenditures 1,994,987 562,176 27%' (313,700)Revenues less Expenditures (302,397) Transfers In General Fund 275,984 139,368 50% General Fund -Other 44,675 50% Total Transfers In 275,984 184,043 50% Change in Fund Balance (26,413) (129,657) Beginning Fund Balance 574,985 548,572 146% Ending Fund Balance $ 548,572 $ 418,916 * * FY 2014 Contingency-$175, 181 a) Revised to reflect actual award FY2014 Budget I PrOjection I $ Variance 402,044 258,928 21,994 21,994 80,000 80,000 125,048 125,048 254,322 264,623 189,636 133,984 2,000 2,000 6,060 75,034 77,086 1,000 2,700 130 350,375 329,624 (143,116) 10,301 (55,652) 6,060 2,052 1,700 ~20,751~ 1,501,453 573,849 1,496,216 1,302,177 573,849 1,235,595 (199,276) 260,621 2,070,065 1,809,444 260,621 (568,612) (507,267) 61,345 278,739 278,739 89,350 89,350 368,089 368,089 (200,523) 375,704 (139,178) 548,572 61,345 172,868 $ 175,181 $ 4092394 $ 234,213 For budgeting and reporting purposes, these activities are presented in a single fund "Children and Families Commission." There are two activities: "Regional Early Learning Hub" and "Substance Abuse Prevention". It is antiCipated that Substance Abuse Prevention will be merged with Public Health programs in FY 2015. State funding for the Regional Early Learning Hub after FY 2014 is uncertain. Page 12 130 Operating Revenues Miscellaneous Franchise 3% Fees Commercial Disp. Fees Private Disposal Fees Franchise Disposal Fees Yard Debris Special Waste Interest Leases Recyclables Miscellaneous Total Operating Revenues Operating Expenditures Personnel Services Materials and Services Debt Service Capital Outlay Total Operating Expenditures Operating Rev less Exp Transfers Out Road Capital Reserve Total Transfers Out Change in Fund Balance Beginning Fund Balance Ending Fund Balance * FY 2014 ContingenCY-$ 588,009 a) Due April 15, 2014 b) Seasonal SOLID WASTE Statement of Financial Operating Data Through December 31, 2013 FY 2014 -Year to FY2013 Date (50% of Year) Actual Actual I %of Budget 19,127 10,046 46% 209,076 17,367 9% a) 971,213 535,643 56% 1,376,005 769,020 59% 3,980,498 2,172,854 53% 107,801 51,800 61% b) 73,568 35,849 143% c) 8,118 4,986 62% 10,801 5,401 50% 47,033 22,847 51% 3,131 -n/a 6,806,370 3,625,814 54% 1,651,419 895,354 48% 2,808,337 1,485,199 45% 946,711 384,886 41% d) 76,335 25,895 47% 5,482,802 2,791,335 45% 1,323,569 834,479 276,272 141,074 50% e) 630,000 357,500 66% f) 906,272 498,574 60% 417,297 3,127,240 807,470 1,224,767 148% $1,224,767 $4,352,007 * c) Unpredictable-revenue mainly from clean-up projects d) Payments made November and May e) Transfers will be made quarterly f) As requested during the year FY2014 Budget I Projection I$ Variance 22,000 22,000 200,000 200,000 954,100 954,100 1,309,350 1,309,350 4,095,525 4,095,525 85,000 85,000 25,000 40,000 15,000 8,000 8,000 10,801 10,801 45,000 45,000 6,754,776 6,769,776 15,000 1,868,124 1,868,124 3,311,993 3,311,993 930,157 930,157 55,000 55,000 6,165,274 6,165,274 589,502 604,502 15,000 282,148 282,148 545,000 545,000 827,148 827,148 15,000 (237,646) (222,646) 825,655 1,224,767 399,112 $ 588,009 $1 1002,121 $ 3991112 Page 13 RISK MANAGEMENT Statement of Financial Operating Data Through December 31,2013 Revenues Inter-fund Charges: General Liability FY 2013 FY 2014 -Year to Date (50% of Year) Actual Actual Budget '700TI 262,333 136,412 50% 313,480 163,263 50% 173,635 82,075 50% 1,448,553 756.094 50% 254.165 155.097 50% 34,401 1.098 3% 1.300 245 11% 76 14 18% 23.060 13,860 99% 12,226 2,523,228 6,743 56% 1,314,901 50'/0 382,659 127,506 50,919 18,794 85,751 7,525 148,035 151,339 8,790 113 3,290 2,861 200 679,645 159,171 2,000 310,139 78% 166,668 54,449 213,620 366 75,880 242,548 97% 205 16,030 4,651 54,919 71,316 367,051 27,256 32,112 27% 210,429 -5,000 141,960 103.211 36,000 20,789 46,366 591,376 137,082 1,693,039 12,738 352,167 44% 55,103 28% 992,069 56% 308,508 149,544 45% 131,414 2,132,961 77,898 40% 1,219,510 53% 390,267 95,391 2.240,791 2,631,057 $ 2,631,057 $2,726,448 272,823 272,823 Property Damage 326,526 326,526 Vehicle 164,150 164,150 Workers' Compensation 1,512,188 1,512,188 Unemployment 310,203 310,203 Claims Reimb-Gen Liab/Property 40,000 40,000 Process Fee-Events/Parades 2,300 2,300 Miscellaneous 80 80 Skid Car Training 14,000 16,000 2,000 Interest on Investments 12,050 12,050 TOTAL REVENUES 2,654,320 2,656,320 2,000 Direct Insurance Costs: GENERAL LIABILITY Settlement I Benefit Defense Professional Service Insurance Loss Prevention Miscellaneous Repair I Replacement Total General Liability 400,000 450,000 (50,000) PROPERTY DAMAGE Insurance Repair I Replacement Total Property Damage 250,000 270,000 (20,000) VEHICLE Insurance Loss Prevention Repair I Replacement Total Vehicle 120,000 100,000 20,000 WORKERS' COMPENSATION Settlement I Benefit Professional Service Insurance Loss Prevention Miscellaneous Total Workers' Compensation 800,000 650,000 150,000 200,000 180,000 20,000 Total Direct Insurance Costs UNEMPLOYMENT -Settlement/Benefits 1,770,000 1,650,000 120,000 Insurance Administration: Personnel Services 333,327 333,327 Materials & Srvc, Capital Out. & Tranfs. 197,193 197,093 Total Expenditures 2,300,520 2,180,420 120,100 Change in Fund Balance 353.800 475,900 122,100 Beginning Fund Balance 2,517,479 2,631,057 113,578 Ending Fund Balance * $ 2,871,279 $ 3,106,957 $ 235,678 FY 2014 Budget I Projection I $ Variance Page 14* FY 2014 Contingency-$ 2,871,279 100 DESCHUTES COUNTY 9-1-1 Statement of Financial Operating Data Through December 31,2013 FY 2014 -Year to Date (50% of Year)FY2013 I '10 or Actual Actual Budget Revenues Property Taxes -Current Property Taxes -Prior Federal Grants State Reimbursement Telephone User Tax Data Network Reimb. Jefferson County User Fee Police RMS User Fees Contract Payments Miscellaneous Claims Reimbursement Interest Total Revenues Expenditures Personnel Services Materials and Services Capital Outlay 6,323,533 5,649,956 319,349 138,588 46,514 - 17,97635,066 767,453 188,545 64,247 - 30,755 26,291 69,012 41,035 229,103 - 11,885 - 10,084 54,423 46,760 - 54,324 26,111 8,008,083 6,142,925 3,982,162 2,261,161 1,929,460 1,021,782 81,515 39,521 Total Expenditures 5,993,138 3,322,465 Revenues less Expenditures 2,014,945 2,820,461 Transfers Out -Reserve Fund 500,000 7,800,000 Change in Fund Balance 1,514,945 (4,979,539) Beginning Fund Balance 8,883,086 10,398,030 Ending Fund Balance $10,398,030 $ 5,418,491 * FY 2014 ContingencY-$ 2,815,166 a) Current year taxes due November, February, and May 95% a) 63% 0% b) 50% 25% c) 0% 88% 76% 0% d) 0% 605% nfa 43% 79% 51% 48% 11% e) 48% 100% 106% .. FY2014 Budget I Projection I $ Variance 5,947,600 6,137,600 190,000 219,007 219,007 200,000 200,000 36,000 36,000 750,000 750,000 30,000 30,000 30,000 30,000 54,000 54,000 256,791 256,791 137,000 137,000 9,000 54,423 45,423 60,600 60,600 7,729,998 7,965,421 235,423 4,432,356 4,432,356 2,132,476 2,132,476 350,000 350,000 6,914,832 6,914,832 815,166 1,050,589 235,423 7,800,000 7,800,000 (6,984,834) (6,749,411 ) 235,423 9,800,000 10,398,030 598,030 $2,815,166 $3,648,620 $ 833,454 b) Reimbursement grant for CAD to CAD Capital Expenditures. Billing for a portion made to ODOT c) Payments received quarterly -October, January, April, and July d) Billed annually e) Capital projects have been underway but invoices not yet received Page 15 HeaHh Benefits Trust Statement of Financial Operating Data Through December 31, 2013 FY 2014 -Year to Date (50% of Year) FY 2014 FY2013 Actual Revenues: Internal Premium Charges 12,874,815 Part-Time Employee Premium 30,280 Employee Monthly Co-Pay 643,918 COIC 1,405,518 Retiree I COBRA Co-Pay 963,987 Prescription Rebates 99,330 Claims Reimbursements 50,493 Miscellaneous 1,240 Interest 70,959 Total Revenues 16,140,540 Expenditures: Personnel Services (all depts) 197,101 Materials & Services Admin & Wenness Claims Paid-Medical 11,879,332 Claims Paid-Prescription 1,059,923 Claims Paid·DentalNision 1,835,199 Claims Refunds (131,375) Stop Loss Insurance Premium 336,407 State Assessments 194,510 Administration Fee (EMBS) 334,141 Preferred Provider Fee 50,841 Health Impact 52,224 Other -Administration 101,616 Other-Wellness 49,996 Admin & Wellness 15,762,814 Deschutes On-site Clinic Contracted Services 804,311 Medical Supplies 33,155 Equipment 2,170 Other 46,715 Total DOC 886,351 Deschutes On-site Pharmacy Contracted Services 367,193 Medication and Drugs 1,446,770 Other 63,518 Total Pharmacy 1.877480 Total Expenditures 18,723,746 Change in Fund Balance (2,583,206) Beginning Fund Balance 14,551,028 Ending Fund Balance $ 11.967.822 1% of Exp covered by Revenues 88.2% * FY 2014 Contingency-$10.297.682 %of Actual Budget Budget Projection $ Variance 7,167,918 50.2% 14,269,138 14,335,839 66,701 9,768 24.4% 40,000 19.000 (21,000) 374,195 38.2% 980.000 800.000 (180.000) 764,807 49.3% 1,592.750 1,570,000 (22,750) 554,831 57.9% 958,333 1,100,000 141,667 33,755 66.90/0 50,493 50,493 1,675 n/a 1,675 1,675 253 n/a 253 253 30,997 51.7% 60,000 62,000 2,000 8,958,200 49.9% 17,950,714 17,939,260 (11,454) 90,390 43.1% 209,676 175,536 34,140 5,612,755 45.6% a) 12.321.732 11,525,415 1,096,222 386,716 36.3% a) 1,064.841 831.729 291,408 825,978 45.2% a} 1.825,442 1,734,075 173,485 (141,373) n/a (141.373) 141,373 140,587 37.5% 375,000 375.000 67,753 31.5% 215,000 215,000 166,519 50.5% 330.000 330,000 24,323 44.2% 55.000 55,000 4,327 7.9% 55.000 4.327 50.673 17,002 28.3% 60.162 60.162 50,168 65.4% 76,739 156.000 F9.261} 7,154,755 43.7% 16,378.916 15,145.335 1,233.581 369,846 26,816 - 15,540 40.4% 268.2% 0.0% 40.6% 915,000 10.000 250 38.310 915,000 26,816 250 38,310 (16,816) 412,202 42.8% 963,560 980,376 (16,816) 103,914 785,719 6,318 36.0% 52.4% b) 53.2% 289.004 1,500.000 11,876 289.004 1,600,000 11.876 (100.000) 895951 49.8% 1,800.880 119001880 (100,OOO! 8,553,298 404,902 $11,967,822 44.2% 102% 19.353.032 (1,402.318) 11,700,000 18,202,127 (262.667) 11,967,822 1.150.905 1,139,451 267.822 $12,372.723 * $10,297,682 $11,704.954 $1,407~72 104.7% 92.8% 98.6%1 Page 16 jIf 1/812014 a) Projection based on combination of annualizing current year and 12-month rolling average. b) December and November have not been paid. Included in YTD based on October actual. FAIR AND EXPO CENTER Statement of Financial Operating Data Through December 31, 2013 FY 2014 -Year to Date (50% of Year)FY2013 Actual Revenues Miscellaneous $ 4,102 $ 3,221 64.4% $ 5,000 Vending Machines -0.0% 1,500 140 nla Special Events Revenues 383,339 Telephone Fees -Events 255 184,017 46.6% 395,000 Interest 76 387 n/a Storage 35,283 13,129 24.3% 54,000 Camping at F & E 16,700 838 7.6% 11,000 Horse Stall Rental 48,036 1,635 5.5% 30,000 Concession % -Food 139,006 43,766 28.8% 152,000 Rights (Signage, etc.) 85,338 6,000 7.5% 80,000 Grants -nla a) 180,000 Interfund Rentals 2,400 1,200 50.0% 2,400 Annual County Fair (net) 245,000 205,000 82.0% b) 250,000 Interfund Contract 45,000 -nla %of Actual Budget Total Revenues 1,004,534 459,333 39.6% Expenditures: Personnel Services 821,293 444,780 50.1% Materials and Services 580,396 317,138 65.6% c) Debt Service 114,117 69,227 61.3% Capital Outlay 9,000 9,357 5.2% a) FY2014 Budget Projection $ Variance $ 5,000 $ 1,500 140 140 395,000 387 387 54,000 11,000 30,000 152,000 80,000 180,000 2,400 205,000 (45,000) 1,160,900 887,593 483,533 112,974 180,100 1,116,427 887,593 523,533 112,974 180,000 (44,473) (40,000) 100 840,501 50.5% 1,664,200 1,704,100 (39,900)Total Expenditures 1,524,806 (381,168) (503,300) (587,673) (84,373)Revenues less Expenditures (520,272) Transfers In: General Fund 320,000 187,092 50.0% Room Tax -6% (Fund 160) 25,744 12,870 50.0% Room Tax -1% (Fund 170) 82,800 94,578 50.0% Fair &Expo Reserve 50,000 50,000 50.0% Total Transfers In 478,544 344,540 50.0% Change in Fund Balance (41,728) (36,628) Beginning Fund Balance 35,055 (6,673) Ending Fund Balance (6,673) $ (43,301) * FY 2014 Contingency-$234,613 a) Pacific Power and Energy Trust grant for solar panels on the Event Center. b) Revenues and Expenses for the annual fair recorded in a separate fund and the available net income is transferred to the Fair & Expo Center Fund c) The expenditure for the fire alarm/suppression system was not included in the FY 2014 budget Page 17 JUSTICE COURT Statement of Financial Operating Data Through December 31,2013 Revenues Court Fines & Fees State Miscellaneous Interest on Investments Total Revenues Expenditures Personnel Services Materials and Services Total Expenditures Revenues less Expenditures Transfers In-General Fund Change in Fund Balance Beginning Fund Balance Ending Fund Balance * FY 2014 Contingency-$ 52,866 FY 2014 -Year to FY 2013 Date (50% of Year) Actual Actual I '700T Budget a) 357,920 163,313 39% b)c) - 796 358,716 - 354 163,667 0% 39% 39% 365,245 166,294 531,539 207,339 99,439 306,778 46% 52% 48% a) $ (172,823) 221,716 48,893 104,925 153,818 $ (143,111) 70,410 (72,701) 153,818 81,117 50% 124% '* $ FY2014 Budget I Projection I $ Variance 422,500 422,500 600 600 900 900 424,000 424,000 445,984 445,984 190,210 190,210 636,194 636,194 (212,194) (212,194) 140,819 140,819 (71,375) (71,375) 124,241 153,818 29,577 52,866 $ 82,443 $ 29,577 a) FY 2013: The Transfer from the General Fund was $579,636. As Justice Court Fines & Fees recorded in the General Fund as revenue totalled $357,920, the net transfer to Justice Court was $221,716 b) YTD Actual reported on "cash basis". December fines, to be received in January -$30,745 c) Collections tend to be seasonal and are greater during February, March and April. Page 18 ~",~>."".•~",,,,~,,,,,,,,,__iiMo"'M¥~"I:!"ffl&Mto'i!I!i~ iII"lao*l~W"'i$if*'1Il1Viiiili"'~I'j --,4H!liiiiilli w "''IIf''lIiif» $1/i''I!''Ji<v.idll#iiO/w'-HIi!Iij"liii8lli' 1I tlY'~b"P"'te k/'irt:It' ¥ F'I1l,*)iW~'~ 4ibli"&(N.. l;k'()*,~~___________ 10 • CAPITAL PROJECTS • Bethlehem Inn • Campus Improvement • Jail Project • North County Campus • Sisters Health Clinic Deschutes County Bethlehem Inn (Fund 128) FY 2013-Actual; FY 2014-Year to Date Actual, Budget and Projection Through December 31,2013 Revenues Grants -Private Lease Payments Total Revenues Expenditures Debt Service: Interest Expense Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance (2,700,600) (2,700,381) 219 $ (2,695,311) $ $ (2,690,173) $ (2,690,173) $ (2,700,381) FY 2014 -Year to Date (50% of Year) iFY2013 ': !""I %of Actual Actual Budget $ -0.0%$ 12,204 50.0% .24,408 12,204 50.0%24,408 7,134 29.2%14,617 14,617 7,134 29.2% 5,070 {2,71 0,173) 9,792 (2,700,381) 100.0% a) Interest on December 2013 negative cash balance: $1,222.96. b) Inception through December 31,2013: Revenues -Lease Payments Expenditures: Land/Building (Amertitle) -July 2007 Hickman Williams City of Bend -May 2008 KNEXCO Kleinfelder Total expended on facility Interest on Negative Cash Balance Total expended Net $ 85,428 2,241,313 17,578 250,000 5,289 3,732 2,517,913 262,827 2,780,739 $ (2,695,311) FY2014 Budget I Projection $ 2,700,600 $ 24,408 24,408 2,725,008 24,408 24,408 14,200 24,408 14,200 2,700,600 10,208 $ Variance I $ (2,700,600) (2,700,600) 10,208 10,208 (2,690,392) , ~"'~""""'"__"""'1' .,,~.!dW~~~!We(fd..,~..(iiiI 'iii \l;lIlilJ.iir;M..1..!<=t·tC$"r'~_I~'tl'~-~'~~~$.,~~~~IitIi~~~~ _, .. Deschutes County Campus Improvement (Fund 463) Inception through December 31,2013 Received and Committed or Expended Projected I Total RESOURCES: Transfer in (Note A) $ 796,617 $ $ 796,617 Transfer in -General Fund 150,000 150,000 Transfer in -General County Projects (142) (Note B) 350,000 350,000 700,000 Oregon Judicial Dept Payment 12,750 12,750 Interest Revenue 7,810 500 8,310 Total Resources 1,317,176 350,500 1,667,676 EXPENDITURES: Basement Jail/Boiler Demolition JB1 168,109 168,109 Basement Public File View JB2 141,862 141,862 1st Floor Public File View JB3 117,980 117,980 1 at Floor Restrooms/Haslinger Court JB4 401,231 401,231 1at Floor OeHoog/Bagley Court/Jury Room JB5 81,702 81,702 Accounting Area Open Workspace JB6 40,664 40,664 Courthouse DA OffIces JB7 34,348 34,348 Hearing Room Justice Bldg 2/Basement Phases 1/2 JB8 39,383 633,793 673,176 "Stone BlJlldlng" 720 720 Internal Service Fund Charges 5,634 2,250 7,884 Total Materials & Services 1,031,633 636,043 1,667,676 Revenues less Expenditures $ 285,543 $ (285,543) Notes: A. Remaining proceeds from the FF&C borrowing for the OSP/911 Building. B. Projected $350,000 subject to being approved in the FY 2015 budget. Completed Projects ---,--------- JRF 1/15/2014 Deschutes County Campus Improvement (Fund 463) -Details of Expenditure Inception through December 31. 2013 Details of Expenditures: r JB1 JB2 JB7 Total 33-15 Architect 16.709 3.510 3,599 62,966 33-55 Engineering 8,642 632 678 21,627 33-60 Environmental 2,650 425 3,428 34-25 Temp Labor 27,103 19,127 11,328 7,243 66,521 42-10 Garbage 2,189 4,495 1,374 218 247 8,663 42-30 Grounds Upkeep 504 504 43-20 R&M Bldg/Grounds 67,568 45.286 80.611 253,794 52,427 7,179 19.962 1,550 528,376 43-30 R & M Non-Office Equip 1,739 1.739 44-40 Rentals Non-Office Equip 2,643 997 136 1,887 5,663 44-90 Storage 334 334 50-70 Software Licenses 1.026 1,026 51-10 Fees/Permits 9,234 628 596 3,743 526 3,104 17,831 55-1 0 Printing 135 22 229 5 10 401 58-70 Mileage 3 3 61-04 Computer Supplies 55 55 61-32 Equip R & M Supplies 50 50 61-71 R&M Bldg/Grounds Supplies 9,707 9.578 11,308 46,492 15,935 16.137 7.679 1,975 118,813 61-79 Safety Supplies 881 881 66-10 Signage 61 61 66-60 Minor Office Equip 24,300 73.149 11,374 9,384 1.232 119,439 66-61 Non-office Furniture 3,123 3.123 92-35 Mechanical Equip (HVAC) 14,750 14,750 94-45 Technology Improvements 49,746 49,746 Total Projects 168,109 141,862 117,980 401,231 81,702 40,66434,348 39,383 720 1,025,999 36-xx Internal Service Fund Charges 5.634 Total Expenditures 1,031,633 JRF 1/812014 -~,-,--,.-----------~---.'----- Deschutes County Jail Project (Fund 456) Phase II -Beginning July 1, 2012 Through December 31,2013 Project Budget (Note 1) Actual (Through December 31,2013) Committed Projected Total (Actual + Committed + Projected} Variance --- Resources , Interest Transfers In: General County Projects (142) General Capital Reserve (143) General Fund (001) Jamison Acq & Remodel (457) (Note 2) Bond Issuance, net Total Resources Expenditures Architect Engineering Environmental Surveying Consulting Building & Grounds Fees & Permits, SDCs (water & sewer) Insurance Internal Service Fund Charges Miscellaneous Administrative FF & E (Storage System) Construction -Expansion & Remodel Construction Contingency Total Expenditures Net $ 26,157 100,000 1,250,000 750,000 540,939 8,400,000 11,067,096 820,000 35,000 310,000 40,000 33,700 30,000 40,000 9,458,396 300,000 11,067,096 $ $ 26,361 100,000 1,250,000 750,000 540,939 8,403,481 11,070,781 751,524 14,004 593 500 390 9,127 273,580 7,938 17,866 7,844 2,056,777 $ $ (204) 62,876 15,834 7,552,813 (204) 5,600 34,610 36,420 22,156 40,000 160,331 $ 26,361 100,000 1,250,000 750,000 540,939 8,403,481 11,070,781 820,000 14,004 593 500 35,000 9,127 310,000 7,938 33,700 30,000 40,000 9,609,589 160,331 204 3,481 ~685 (14,004) (593) (500) (9,127) 32,062 (151,193) 139,669 3,140,142 7,631,522 299,117 11,070,781 (3,685) $ 7,930,639 $(7,631,522) $ (299,321) $ 0 Note 1: The project includes the Jail expansion and a remodel for the Medical Unit JRF 1/812014 '-----'------------------------------- ;jilil-'r "",~~"Iii'J"'~Biii'iw-W!iwh'(t"Z~f~."ln'lHWQi>'I'-M"-?*¥ '-'$f!'W y/.. ii~!lrRW0dic :iu'iiiW-t.Ii1;~"uilll1.iQ'r' "Y# ~i"-"nr#tj'Fi'i-{£1' "}ti1'~~~~\."~____~~4i1",~'~_'iIil: -n _""_._____ Deschutes County North County Services Building Inception through December 31, 2013 ACTUAL PROJECTION RESOURCES: loan Proceeds, net of issuance costs Resources from Fund 142 Resources from Fund 142 Transfer In (Fund 142) I nterest Revenue Total Resources EXPENDITURES: Materials & Services Architecture/Design Engineering Internal Service Fund Charges Fees, Permits & SDCs Utilities Travel -Meals/Mileage Reimb Total Materials & Services Capital Outlay land and Building Remodel Total Capital Outlay Contingency Total Expenditures Net Received or Expended Encumbrances & Commitments Project to Date Project Budget * 1,402,013 25,000 600,000 8,203 .). 1,402,013:&1 25,OOO~} 600,000 8,203 5,500,000 1,402,013 25,000 700,000 50,000 I I Projected I I Variance (5,500,000) 1,402,013 25,000 700,000 50,000 2,035,216 2,035,216 . 7,677,013 2,177,013 (5,500,000) 51,735 25,000 76,735 '1) 325,000 325,000 100,000 100,000 22,437 22,437 31,724 31,724 1,693 1,693 200,000 200,000 21,368 21,368; 20,000 20,000 23 ,i":'·:;23 i;'-'~ '" ,-', 23 !23l 97,256 25,000 122256 , .... 676,724 676,747 (23), ',;-<, . 1,402,013 1 ,402,013 ;~/ 1,402,013 1,402,013 230 230i~;i 5,481,426 5,481,426 'i.;'1,402,243 1,402,243 6,883,439 1,402,013 5,481,426.' " .. 116,850 116,850 1,499,499 25,000 1,524,499 '):.: /. 7,677,013 2,078,760 5,481,403 535,717 (25,000) 510,717 '1:. 98,253 98,253 * The project budget is the consolidation of FY 2012 & FY 2013 and FY 2014 adopted budget a) FY 2014 budget includes appropriation of proceeds of issuance of $5,500,000 FF&C Bonds. This is not likely to occur in FY 2014. b) The building was purchased in FY 2011 with resources from General County Projects (Fund 142) -$1,402,013 c) $25,000 was paid to the architect in FY 2011 with resources from General County Projects Fund (Fund 142) 11::11:: 1/Rnni A ACTOAL o ~---_I','..,:iIo~ Deschutes County Sisters Health Clinic (Fund 464) Inception through December 31, 2013 RESOURCES: Beginning Net Working Capital Federal Grants Resources from Fund 142 Transfer in (Fund 142) Interest Revenue Total Resources EXPENDITURES: Materials & Services Architecture/Design Engineering Planning Surveying Interfund Charges Fees, Permits & SDCs Utilities Miscellaneous Project Costs Miscellaneous Admin Costs Total Materials &Services Capital Outlay New Construction Total Capital Outlay Contingency Total Expenditures Net f':~~)'~;':;;·r.~L Projected _____" 40,000 48,626 100,000 525 189,151 56,499 1,140 2,029 2,540 25,549 993 26 88,776 55,312 55,312 497,418 497,418 144,089 45,063 497,418 (497,418) 40,000 48,626 ..0t~ 100,000 525 189,151 649,226 56,499.) 1,140 2,029 2,540 25.549 993 26 88,776 ;'J' 96,496 j<~.r:·~)~ .. :".;r,-.«<, 552.730 '~Ilf 552,730 ;·,,,,.1 •• 552,730>:;);~i 552,730 ''''',~ ':I~,T~:: ,/ 641,506g~?;; 649,226 (452,355) . 0 500,000 48,626 100,000 600 56,607 2,000 2,029 3,318 25.549 2,000 993 4,000 a) $48,626 paid to the architect in FY 2012 with resources from General County Projects Fund (Fund 142) b) Additional costs due to delay in the project have not yet been determined. IDC ~ IQ/.,n~ A Deschutes County General Support Services -BOCC Conference/Seminar, EducationlTraining and Travel Expenditures County College Expenditures FY 2014 FY2014 BOCC Conference & Travel .~ Jul I Aug Sep I Oct Nov Dec Total Tammy Baney . Ii' . r--conf/Sem & Educrrraining I---}-----r---I+----+---~+-----·-~--c-. ~ ----+-.-~-:. T._340 45! -+--. 42035t. i.,Travel Meals I • i - _ -, -i 30 I 50 i 80 ~COmmodations _r-:~-, -~-~ 1 312 ~~-'LI . 104 1 50L Airfare ! -' -' -. -,-I -I ~§Ige reimbursement ~. =t_-=-__L~~-=4.?8t--1~:-4§Q; 510 1391 I 1,933 Ground Transport/Parking -I -I -I --, -. C---Total Baney : -I 513 104h--::i01 i m i 54sl 2,940 Alan Unger I i l! I Conf/Sem & Educrrraining ; 205! -101-3751 -i 110 I 700 TravefMeals·· i . ~---.-I ..r-:--T-':--/81T---·.-sT Accommodations ~-.--I 192-r---.-I ·I~, 415 i-II 47.9 i ..• 1,086 1Airfare ~~~ ,. . i • I .'. -! i _ ~.. • . Milea9..e reimbursement ~-~-~-----I-:--i -j--~--r -! 2,056 I 2,056II k· r I iT 14· 14I.G roun d T ranspo rt/P ar Ing : -I --=--. - -I -I ~~:..j.I_===::=::::=-I Total Unger-~ -~I 397t=--. 10 I 790 L -i 2,739 3,937 Tony DeBone iii I I Conf/Sem & Educrrraining ! 52~__-_~_ 184 II 340 i I 45 I 10 L-1,099 ,-I!:§Ivel Meals : -: 82 +--- ; - -100· 181I Accommodations : 618 I --164 I - -1415-i~--145 • 1,342 Airfare ·--1.-658~1-·-·· 50 I,' - I -I . 708 r--:-:;---. I -l-:.--l----~ Mileage reimbursement ,--:--, 105 -. 411 I -347 ;.l-_~ 862II II Ground Transport-----~ -i 74 -i -!_-_ ; _-_ ! 74 Total DeBOne .-1-1,79~ : 474 i 184_L1,~66! 45 I .. ~_1 I · __ ! ..2~ I i I I ' Total-BOCC Department I_~_i___~I_~~ !---L-h~-!------=-~---I Conf/Sem &_~~.l!c:lTraining ________725 i 35 r __194 T 90 -1---j20 I 2,219, 1,055 f Travel Meals ! -I 82 -' -~ 30; 230: 342 ~~r~modations--~--.-.--.-: ~lfr-~1~tI : ~~431 ~911~-f-_2,~~~ Mileage Reimbursement . -I 583 1 __j04+----§61, i 510 12,794 'I 4,851 Ground Transport _------r-74 -' - ; -i 14 88I 1Total-BOCC Department ~ .---I 2,192i ... 987 ! 298 13,058 722 i 3,886 I 11,143 FY 2014 Original Budget !"=::---=---=~r=-----t-I .---F : ~ I .15,250 PercentofFY 2014 Budget Expended! -, i I ! ' I 73.1% ,---_. . .~ ~C cou...n.ty COllege-.-_~-ti-_-_+--.·. I I I I .-L__~_.-=-:- Office/Copier Supplies 176 --. 48 I - : -I 224I Meeting Supplies ~ ~ ~-----! -I 289 I 2,362 I 734 II ===-=-......==~==-~==3=,3=84~~f---.-----,--~.-.----~-______r_ ~ ! I I . I Total BOCC County College -I.....!!!t -i 289~~_~734 ~-=-: 3,608 NOTE: Above amounts include only tho~expenditures pro~ssed for payment.l i ,--- Additional conference and travel costs may have been incurred, but not processed for pay,ment.l JRF 1/3/2014