The URL can be used to link to this page

Home My WebLink AboutFinance - Tax UpdateMonthly Meeting with Board of Commissioners Finance Director/Treasurer AGENDA i February 24, 2014 I I (1) Monthly Investment Report (2) January 2014 Financials Deschutes County Investments By County Function General $ 149,504,973 $ Investment Income Fiscal Year 2013-14 Jan-14 I I Y-T-O 72,321 $ 450,480 -- Total Investments $ 149,504,973 Total Investment Income Less Fee : 5% of Invest. Income Investment Income -Net $ 72,321 (3,616) 68,705 450,480 (22,524) $ 427,956 Municipal Debt $ 600,000 0.41% Corporate Notes 9,999,000 6.89% Time Certificates 5,160,000 3.45% U. S. Treasuries 7,000,000 4.70% Federal Agencies 13,150,000 8.69% LGIP/BOTC 113,595,973 75.86% Total Investments $ 149.504.973 100.00% Total Portfolio: By Investment Types CorporateMuniCipal NotesDebt Time6.7%0.4% Certificates 3.5% u. s. Treasuries 4 .7%_;':·~I· ~ , . ~ t-~ -~ . . ,. Federal--~ .~.' AgenCies 8.8% LGIP/BOTC 76.0% Category Maximums: U.S. Treasuries LGIP Federal Agencies Banker'S Acceptances Time Certificates Municipal Debt Corporate Debt Term Minimums 0-30 days Under 1 Year Under 5 Years 100% 100% 75% 25% 50% 25% 25% 10% 25% 100% BOTC I LGIP Investments A verage Yield Percentages ~.~ ~ 0.53% 0.53% ~ 0.74% 0.64% ~ 0.58% 0.55% CC tt 24 Month Treas . ~ 0.35% LGIP Rate ~ 0.54% 24 Month Corp ~ 0.51 % Months to Maturity o to 30 Days 76% Under 1 Year 78% ,Under 5 Years 100% " Memorandum Date: February 12, 2014 To: Board of County Commissioners Tom Anderson, County Administrator From: Wayne Lowry. Finance Director RE: Monthly Financial Reports Attached please find January 2014 financial reports for the following funds: General (001). Community Justice -Juvenile (230), Sheriffs (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 reviewed and updated, where appropriate, by the respective departments. Cc: All Department Heads .J I I GENERAL FUND Statement of Financial Operating Data Through January 31,2014 ! I i FY 2014 -Year to Date (58% of Year)FY2013 I "10 of Actual BudgetActual Revenues Property Taxes -Current 20,734,019 19,819,957 94% 489,310 68%Property Taxes -Prior 1,108,377 Other General Revenues 2,683,531 1,570,692 80% Assessor 866,121 669,877 82% County Clerk 1,710,900 800,090 57% BOPTA 16,419 13,494 89% District Attorney 174,794 64,452 35% Tax Office 252,869 193,265 93% Veterans 74,348 36,031 51% Property Management 100,249 53,083 58% 1,167 58%Grant Projects 2,000 23,711,418 89%Total Revenues 27,723,627 Expenditures 2,066,678 56%Assessor 3,439,127 County Clerk 1,299,189 769,949 51% 34,874 45%BOPTA 58,401 District Attorney 5,034,333 3,097,572 55% FinancefTax 779,725 493,453 58% 160,047 53%Veterans 250,880 Property Management 275,329 156,696 61% Grant Projects 122,139 73,593 57% Non-Departmental 1,221,749 558,033 40% Total Expenditures 12,480,872 7,410,895 54% 8,184,593 60%Transfers Out 13,930,307 Total Exp & Transfers 26,411,179 15,595,488 57% Change in Fund Balance 1,312,448 8,115,930 10,371,843 109% Ending Fund Balance $ 10,371,843 Beginning Fund Balance 9,059,394 $ 18,487,772 ... FY 2014 Contingency-$ 8,560,855 a) Current year taxes due November, February and May b) PIL T received in July -$500,941 FY2014 Budget I PrOjection I $ Variance a) 21,031,062 21,656,062 625,000 720,000 652,000 (68,000) b) 1,955,900 2,035,900 80,000 c) 812,421 889,421 77,000 1,415,487 1,193,487 (222,000) c) 15,200 17,200 1,400 184,194 184,194 c) 208,750 234,536 25,786 70,920 70,920 91,000 91,000 2,000 2,000 26,506,934 27,026,720 519,186 3,687,131 3,617,131 70,000 1,500,045 1,385,045 115,000 76,901 63,051 13,850 5,638,777 5,438,777 200,000 846,733 800,839 45,894 299,163 299,163 258,807 258,807 129,951 129,951 d) 1,392,993 1,409,993 {17,OOO~ 13,830,501 13,402,757 427,744 13,615,578 13,615,578 27,446,079 27,018,335 427,744 (939,145) 8,385 947,530 * 9,500,000 $8,560,855 10,371,843 $10,380,228 871,843 $1,819,373 c) A & T grant -1st, 2nd & 3rd Quarter payments have been received and are trending in excess of budget d) The $375,703 budgeted to be paid to LED #2 will instead be paid to LED #1. Utility expensed budgeted and paid from General Fund Non-Departmentmental are projected to exceed the amounts appropriated. Page 1 COMM JUSTICE-JUVENilE Statement of Financial Operating Data Through January 31,2014 Revenues Federal Grants SB #1 065-Court Assess. Jail Funding HB #2712 Discovery Fee Food Subsidy OYA 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 FY2014 Budget I Projection I $ Variance 50,400 1,830 50% 3,660 3,660 6,015,391 3,355,479 54% 6,198,689 5,974,093 224,596 (5,162,008) (3,066,267) (5,481,199) (5,333,570) 147,629 5.344,523 3,131,534 58% 5,368,346 5,368,346 182,515 65,267 (112,853) 34,776 147,629 995,051 1,177,566 105% 1,125,000 1,177,566 52,566 $ 1,177,566 $ 1,242,833 * $1,012,147 $1,212,342 $ 200,195 FY 2014 -Year to Date (58% of Year)FY2013 I vfo Of Actual BudgetActual 7,272 171% a} 4,254 8,606 - 7,725 129% 6,000 101,659 18,198 50% 36,568 8,703 1,870 23% b} 8,300 24,650 13,220 55% 24,000 354,583 128,964 35% c) 364,268 113,760 19,950 16% d) 125,000 90,765 2,086 2% e) 120,000 6,343 4,200 70% 6,000 1,200 673 56% b) 1,200 1,729 404 32% b) 1,250 120,595 74,520 nla f) 20,000 10,000 50% 20,000 790 129 20% 650 289,212 40% 717,490853,383 4,878,315 2,813,617 55% g) 5,109,496 1,086,677 540,032 50% e) 1,085,433 -0% 100- 11,715 8,000 36,568 3,500 24,000 359,149 35,000 5,000 7,200 1,000 700 128,041 20,000 650 640,523 5,000,000 970,433 7,461 2,000 (4,800) (5,119) (90,000) (115,000) 1,200 (200) (550) 128,041 (76,967) 109,496 115,000 * FY 2014 ContingencY-$ 1,012,147 a) Includes $7,090 payment on a FY 2013 grant b) Revenue trending lower than anticipated -PSU lease being discontinued c) State informed County of the FY 2014 amount subsequent to preparation of FY 2014 budget d) Housing trending lower than antiCipated -$4,650 billing outstanding e) BRS/Maplestar program discontinued. Projected revenues and expenditures reduced accordingly f) Support to JCP program expenditures was not included in the original budget. CFC interfund grants were awarded during FY 20143 g) Unfilled positions Page 2 100 SHERIFF -Consolidated Statement of Financial Operating Data Through January 31, 2014 FY2013 Actual Revenues (Funds 701 & 702) Law Enf Dist Countywide 19,512,075 Law Enf Dist Rural 12,228,468 Total Revenues 31,740,543 Expenditures (Fund 255) Sheriffs Services 2,263,061 CiviVSpecial Units 723,704 Automotive/Communications 1,837,849 InvestigationslEvidence 1,425,223 Patrol 8,174,690 Records 685,178 Adult Jail 12,850,417 Court Security 298,060 Emergency Services 185,439 Special Services 1,236,781 Training 481,717 Other Law Enforcement SVC5 667,913 Non-Departmental 85,253 Total Expenditures 30,915,283 Revenues less Expenditures 825,260 DC Comm Syst Reserve 200,000 Transfer to Reserve Funds 200,000 Change in Fund Balance 425,260 Beginning Fund Balance 9,128,533 Ending Fund Balance $9,553,793 * FY 2014 ContingencY-$ 5,284,491 FY 2014 -Year to Date (58% of Year) Actual I Budget 17,535,460 92% 9,545,018 79% • 27,080,478 87% 1,375,795 57% 671,503 60% 1,022,571 62% 846,556 5T'k 4,883,150 57% 409,412 53% 8,042,231 56% 170,700 62% 125,305 56% 771,719 52% 247,734 47% 488,766 63% 47,659 58% FY 2014 Budget I Projection I $ Variance 19,116,763 20,023,596 906,833 12,125,008 12,240,040 115,032 31,241,771 32,263,636 1,021,865 2,401,838 2,401,738 100 1,110,175 1,110,175 a) 1,643,912 1,643,912 1,472,678 1,472,578 100 b) 8,544,952 8,494,952 50,000 774,452 774,352 100 c) 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 d) 779,623 829,523 (49,900) 81,701 81,701 19,103,100 7,977,377 .. (2,477,421 ) (1,454,856) 1,022,565 200,000 200,000 200,000 200,000 200,000 200,000 57% 33,719,192 33,718,492 7,577,377 (2,877,421 ) (1,854,856) 1,022,565 9,553,793 8,161,912 9,553,793 1,391,881 $17,131,170 $5,284,491 $7,698,937 $2,414,446 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 Page3-A 700 SHERIFF -Fund 255 Statement of Financial Operating Data Through January 31, 2014 Revenues (Fund 255) 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 FY2013 Actual FY 2014 -Year to Date (58% of Year) Actual I Budget 18,708,928 12,206,355 30,915,283 11,874,194 7,199,940 19,074,135 49% 50% 49% 2,263,061 723,704 1,837,849 1,425,223 8,174,690 685,178 12,850,417 298,060 185,439 1,236,781 481,717 667,913 85,253 30,915,283 1,375,795 671,503 1,022,571 846,556 4,883,150 409,412 8,042,231 170,700 125,305 771,719 247,734 488,766 47,659 19,103,100 57% 60% 62% a) 57% 57% b) 53% 56% c) 62% 56% 52% 47% 63% d) 58% 57% $ -(28,965.48) • FY2014 Budget I Projection I $ Variance 33,719,192 33,718,492 $5,284,491 $ $ {5,284 E491} 24,478,462 14,525,221 39,003,683 2,401,838 1,110,175 1,643,912 1,472,678 8,544,952 774,452 14,384,459 275,852 223,273 1,498,298 527,979 779,623 81,701 21,161,510 (3,316,952) 12,556,982 {1,968,239} 33,718,492 (5,285,191) 2,401,738 100 1,110,175 1,643,912 1,472,578 100 8,494,952 50,000 774,352 100 14,384,459 275,752 100 223,173 100 1,498,298 527,879 100 829,523 (49,900) 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 Page3-B 700 SHERIFF -Expenditure Detail Statement of Financial Operating Data Through JanualY 31, 2014 FY 2014 -Year to Date (58% of Year)FY2013 Actual Actual I Budget Expenditures Sheriff's Services Personnel 1.311.042 FY2014 Budget I Projection I $ Variance 786.062 56% 1,411.820 1.411.820 Materials & Services 952.019 589.733 60% 989.918 989,918 Capital Outlay -0% 100 100 Total Sheriffs Services 2,263,061 1,375,795 57% 2,401,838 2,401,738 100 Civil/Special Units Personnel 637,830 592.164 59% 1.009.306 1.009.306 Materials & Services 85.874 79.339 83% 95.769 95,769 Capital Outlay -0% 5.100 5.100 Total Civil/Special Units 723,704 671,503 60"'{' 1,110,175 1,110,175 Automotive/Communications Personnel 413.153 230,340 57% 404.407 404.407 Materials & Services 1,406,033 756.480 63% 1.202.505 1.202.505 Capital Outlay 18.663 35,750 97% 37,000 37.000 Total Automotive/Communications 1,837,849 1,022,571 62% 1,643,912 1,643,912 Inyestigation~ence Personnel 1.283.221 758.885 57% 1.338,593 1.338.593 Materials & Services 142.001 87,671 65% 133.985 133.985 Capital Outlay -0% 100 100 TotallnvestigationslEvidence 1,425,223 846,556 57% 1,472,678 1,472,578 100 Patrol Personnel 7,325.801 4.314.999 56% 7,723,459 7.673,459 50.000 Materials & Services 613.033 318.878 57% 563.921 563.921 Capital Outlay 235.856 249,274 97% 257.572 257,572 Total Patrol 8,174,690 4,883,150 57% 8,544,952 8,494,952 50,000 Records Personnel 583.461 385,479 58% 665.327 665,327 Materials & Services 101,717 23.933 22% 109.025 109.025 Capital Outlay -0% 100 100 Total Records 685,178 409,412 53% 774,452 774,352 100 Adult Jail Personnel 10,934.201 6.877.909 57% 12.060.079 11.960.079 100.000 Materials & Services 1.879,643 1.055.833 54% 1.947,790 2.103.038 (155.248) Capital Outlay 36,573 56,519 74% 76,590 76.590 Transfer Out -Jail Debt Service 51.969 17% 300.000 244,752 55.248 Total Adult Jail 12,850,417 8,042,231 56% 14,384,459 14,384,459 Court Security Personnel 285.997 164.032 62% 265.966 265.966 Materials & Services 12.063 6.668 68% 9.786 9.786 Capital Outlay -0% 100 100 Total Court Security 298,060 170,700 62% 275,852 275,752 100 Emergency Services Personnel 175.729 111.813 57% 196.825 196.825 Materials & Services 9.710 13,492 51% 26.348 26.348 Capital Outlay -0% 100 100 Total Emergency Services 185,439 125,305 56% 223,273 223,173 100 Special Services Personnel 1,024.967 687.014 55% 1.251,196 1.251.196 Materials & Services 175.717 84.705 40% 211.502 211.502 Capital Outlay 36.096 -0% 35.600 35.600 Total Special Services 1,236,781 771,719 52% 1,498,298 1,498,298 Training Personnel 345,417 198.923 52% 384.725 384.725 Materials & Services 136.300 48.811 34% 143.154 143.154 Capital Outlay -0% 100 100 Total Training 481,717 247,734 47% 527,979 527,879 100 Other Law Enforcement Services Personnel 607.8n 436.450 62% 705.392 755.392 (50.000) Materials & Services 60.035 52.316 71% 74.131 74,131 Capital Outlay -0% 100 100 Total Other Law Enforcement Svcs 667,913 488,766 63% 779,623 829,523 (49,900) Non-Departmental Materials & Services 85.253 47,659 58% 81.701 81.701 Page 4 Total Non-Departmental 85,253 47,_ 58% 81,701 81 1701 Total Expenditures $ 30,915,283 $19,103,100 67% $ 33,719 192 $ 33,718i!!2 $ 7001 LED #1 • Countywide Statement of Financial Operating Data Through January 31,2014 $ * 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) General Fund grant budgeted for LED #2 will be made instead to LED #1 g) State OJD distributions will be less than planned for the year Page 5 FY2013 Actual Revenues Tax Revenues -Current 15,812,544 Tax Revenues -Prior 817,322 Federal Grants 24,510 State Grant 158,199 Jail Funding HB 2712 101,659 Jail Funding HB 3194 - Transp. of State Wards 3,289 SB 1145 1,479,991 Prisoner Housing 284,189 Des. Cty Gen Fund Grant Des. Cty Video Lottery Grant 5,000 Grants 20,640 Des Cty Court Security 116,646 Des Cty Juvenile Contract 12,051 Title III Reimbursement 39,916 Inmate Commissary Fees 29,756 Work Center Work Crews 53,237 Concealed Handgun Classes 8,050 Inmate Telephone Fee 97,403 Soc Sec Incentive-Fed 14,600 Medical Services Reimb 20,461 Sheriff Fees 314,668 Interest 44,629 Donations-"Shop with a Cop" 31,717 Miscellaneous 21,599 Total Operating Revenues 19,512,075 EXPENDITURES &TRANSFERS DC Sheriff's Office 18,708,928 DC Comm Systems Reserve 80,000 Transfer to Reserve Fund 100,000 Total Expenditures 18,888,928 Change in Fund Balance 623,147 Beginning Fund Balance 5,883,963 Ending Fund Balance $ 6,507,110 FY 2014 -Year to Date (58% of Year) Actual I Budget FY2014 Budget I Projection I $ Variance 15,179,216 94% a) 16,103,377 16,468,804 365,427 375,957 74% 507,902 501,263 (6,639) 18,668 73% b) 25,500 18,668 (6,832) 24,309 21% 115,524 115,524 18,198 39% 46,143 46,143 107,806 nfa c) 107,806 107,806 1,215 24% 5,000 5,000 1,223,569 77% d) 1,584,991 1,628,947 43,956 129,237 162% e) 80,000 140,000 60,000 -0% f) 4,762 380,465 375,703 5,000 100% 5,000 5,000 -n/a -0% g) 99,318 45,632 (53,686) 8,627 86% 10,000 10,000 -n/a 17,531 117% 15,000 20,000 5,000 48,271 97% 50,000 50,000 1,825 52% 3,500 3,500 47,233 59% 80,000 80,000 7,200 144% 5,000 10,000 5,000 10,386 80% 13,000 13,000 206,312 83% 250,000 250,000 25,568 80% 32,000 32,000 62,994 121% 51,897 62,995 11,098 16,337 57% 28,849 28,849 17,535,460 92% 19,116,763 20,023,596 906,833 11,874,194 80,000 100,000 49% 100% 100% * 24,478,462 80,000 100,000 21,161,510 80,000 100,000 3,316,952 12,054,194 49% 24,658,462 21,341,510 3,316,952 5,481,265 (5,541,699) (1,317,914) 4,223,785 6,507,110 5,541,699 6,507,110 965,411 11,988,375 $ $5,189,196 $5,189,196 I LED #2 -Rural 702 Statement of Financial Operating Data Through January 31,2014 I I i I BudgetActual Actual FY 2014 -Year to Date FY 2013 (58% of Year) FY2014 Budget I Projection l $ Variance Revenues Tax Revenues -Current Tax Revenues -Prior Federal Grants Federal Grants-BlM US Forest Service Bureau of Reclamation State Grant SB #1065 Court Assessment Marine Board License Fee Des Cty General Fund Grant Des Cty Transient Room Tax Asset Forfeiture City of Sisters Des Cty COD Contract Des Cty Solid Waste Contr School Districts Claims Reimbursement Seat Belt Program Sheriff Fees Court Fines & Fees Interest Grants-Private Donations Miscellaneous 7,698,340 7,261,950 93% a) 7,839,932 7,878,906 38,974 404,894 184,929 70% 263,858 246,565 (17,293) 53,818 30,622 211% b) 14,500 35,000 20,500 20,881 -0% c) 25,000 25,000 78,750 39,375 51% 76,500 76,500 40,580 2,401 9% c) 26,000 26,000 274,465 65,904 39% 169,000 169,000 8,606 7,785 14% 55,000 55,000 143,724 91,976 61% c) 150,000 150,000 136,735 -0% d) 375,703 (375,703) 2,513,265 1,326,673 58% d) 2,274,297 2,713,243 438,946 11,760 -n/a 468,060 283,896 58% 486,678 486,678 54,366 34,574 58% 59,270 59,270 54,366 34,574 58% 59,270 59,270 46,212 27,868 70% 40,000 40,000 860 108 n/a 108 108 5,390 3,535 35% 10,000 10,000 9,617 6,222 62% 10,000 10,000 120,247 76,070 61% 125,000 125,000 20,654 10,970 91% 12,000 12,000 6,500 5,000 n/a 5,000 5,000 11,650 4,500 nfa 4,500 4,500 44,728 46,087 87% 53,000 53,000 9,545,018 79% 12,125,008 12,240,040 115,032Total Revenues 12,228,468 EXPENDITURES & TRANSFERS DC Sheriffs Office 12,206,355 7,199,940 50% * 14,525,221 12,556,982 1,968,239 DC Comm Systems Reserve 120,000 120,000 100% 120,000 120,000 Transfer to Reserve Fund 100,000 100,000 100% 100,000 100,000 Total Expenditures 12,426,355 7,419,940 50% 14,745,221 12,776,982 1,968,239 Change in Fund Balance (197,887) 2,125,078 (2,620,213) (536,942) 2,083,271 Beginning Fund Balance 3,244,571 3,046,683 2,620,213 3,046,683 426,470 Ending Fund Balance $ 3,046,683 $5z171,761 $ $2,509,741 $2,509,741 * 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) Due to Transient Room Taxes projected to exceed budget, the $2,650,000 annual payment and an additional projected $63,243 payment will be received from Transient Room Tax Fund Page 6 PUBLIC HEALTH Statement of Financial Operating Data Through January 31,2014 FY 2013 Actual Revenues Medicare Reimbursement 68 Federal Grant & Fed Reimb 630 Federal Grant (ARRA) 212,500 State Grant 2,795,249 Child Dev & Rehab Center 38,154 State Miscellaneous 248,176 OMAP 578,042 Family Planning Exp Proj 519,121 Grants (Intergvt, Pvt, & Local) 40,214 Contract Payments 174,624 Patient Insurance Fees 214,544 Health Dept/Patient Fees 95,108 Vital Records-Birth 32,475 Vital Records-Death 112,235 Environmental Health-Lic Fac 755,693 Interest on Investments 6,262 Donations 19,366 Interfund Contract 162,757 Miscellaneous 3,425 Total Revenues 6,008,643 Expenditures Personnel Services 6,344,766 Materials and Services 2,036,535 Capital Outlay Transfers Out 157,200 Total Expenditures 8,538,501 Revenues less Expenditures (2,529,858) Transfers In-General Fund 2,349,357 Transfers In-PH Res Fund 62,136 Transfers In-Gen. Fund Other 65,100 Total Transfers In 2,476.593 Change in Fund Balance (53,265) Beginning Fund Balance 1,327,199 Ending Fund Balance $ 1,273,934 FY 2014 -Year to Date (58% of Year) FY2014I'roof Actual Budget Budget I Projection I$ Variance -nfa 27,545 689% 4,000 90,455 86,455 -0% 85,000 80,750 (4,250) 1,532,249 51% a) 3,021,360 3,089,284 67,924 10,125 26% b) 39,609 39,609 14,259 9% b) 163,310 85,835 (77,475) 370,761 61% 612,400 677,477 65,077 252,888 46% 550,000 550,000 33,519 20% 164,923 164,923 32,175 21% b) 151,316 68,456 (82,860) 136,960 74% 184,200 198,881 14,681 55,300 46% 119,400 103,810 (15,590) 22,150 54% 41,000 41,000 56,310 56% 100,000 100,000 641,279 85% c) 753,750 753,750 3,966 66% 6,000 6,750 750 44,372 2465% 1,800 44,372 42,572 48,366 27% b)d) 180,426 91,691 (88,735) 3,550 254% 1,400 4,000 2,600 3,285,774 53% 6,179,894 6.191,043 11,149 3,718,947 52% 7,153,756 6,637,269 516,487 1,010,547 47% 2,132,898 2,050,000 82,898 -0% 100 100 78,660 50% 157,320 157,320 4,808,153 51% 9,444,074 8,844,589 599,485 (1.522.379) (3,264,180) (2,653,546) 610,634 1,575,861 16,500 32,550 58% 50% 50% 2,701,475 33,000 65,100 2,701,475 33,000 65,100 1,624,911 58% 2,799,575 2,799,575 102,532 (464,605) 146,029 610,634 1,273,934 92% 1,385,592 1,273,934 (111,658~ 1,376,466 * $ 920,987 $ 1,419.962 $ 498,975$ * FY 2014 Contingency-Original Budget $ 1,252,630; as of January 31,2014 $920,987 a) Oregon Health Authority grant projected at amended contract amount b) Received quarterly in arrears. Invoices have been submitted c) Majority of fees are due annually and collected in December and January d) Interfund contract reduced due to elimination of FTE Page 7 BEHAVIORAL HEALTH Statement of Financial Operating Data Through January 31,2014 Actual Revenues Marriage Licenses 5.650 Divorce Filing Fees 122,971 Federal Grants 252,331 Federal Grant (ARRA) 63,750 State Grants 7,552,648 State Miscellaneous 62,361 Adult Mental Health Initiative 229,038 Title 19 121,876 liquor Revenue 144,595 School Districts 23,317 Patient Fees 110,491 Interest on Investments 19,900 Rentals 16,625 Administrative Fee 5,224,877 Interfund Contract-Gen Fund 127,000 Miscellaneous 17,482 Total Revenues 14,094,911 Expenditures Personnel Services 10,916,057 Materials and Services 5,970.799 Capital Outlay 26,965 Transfers Out 204,000 Total Expenditures 17,117,821 Revenues less Expenditures (3,022,909) Transfers In-General Fund 1,307,787 Transfers In-OHP-CDO 484,494 Transfers In-Acute Care Svcs 264,631 Transfers In-ABHA 524,039 Total Transfers In 2,580,951 Change in Fund Balance (441,958) Beginning Fund Balance 3,113,095 Ending Fund Balance $2,671,137 FY 2013 FY 2014 -Year to Date (58% of Year) I 'ro Of Actual Budget 3.980 61% 6,500 6,500 74.945 53% 140,600 140,600 36.617 15% a) 252,349 204,849 (47,500) 63,750 250% 25,500 63,750 38,250 4,087,484 49% b) 8,296,649 8,077,086 (219,563) 21,520 35% c) 61,860 21,520 (40,340) 144,086 63% 230,000 534,086 304,086 106,426 74% 144,246 193,792 49,546 63,015 46% 137,000 150,000 13,000 499 nla 499 499 116,215 74% 158,082 222,319 64,237 11,273 55% 20,500 20,500 8,500 46% 18,500 18,500 4,805,375 58% 8,318,643 8,318,643 36,420 29% d) 127,000 127,000 19,826 19826% 100 20,000 19,900 9,599,929 530/0 17,937,529 18,119,644 182,115 7,036,919 51% 13,716,801 12,810,808 905,993 3,373,296 48% e) 7,004,720 6,122,720 882,000 -0% 10,000 10,000 102,450 50% 204,900 204,900 10,512,665 (912,736) 50% 20,936,421 (2,998,892) 19,148,428 (1,028,784) 1,787,993 1,970,108 803,425 - 171,262 - 58% nla 58% nla 1,377,302 293,593 1,377,302 293,593 58% 1,670,895 1,670,895974,687 61,951 (1,327,997) 642,111 1,970,108 2,671,137 77% 3,461,651 2,671,137 (79O,5141 $2,733,087 * $2,133,654 $3,313,248 $ 1,179,594 FY 2014 Budget I Projection I $ Variance * FY 2014 Contingency-Original Budget $ 2,359,100; as of January 31,2014 $2,133,654. 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 Revenues Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-Dn Site Prog Planning-Current Planning-Long Range Total Revenues Expenditures Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-Dn Site Pgm Planning-Current Planning-Long Range Transfers Out (DIS Fund) Total Expenditures Revenues less Expenditures Transfers In General Fund -Gen Ops General Fund -UR Planning A&T Reserve (DIS assistance) Other COMMUNITY DEVELOPMENT Statement of Financial Operating Data Through January 31,2014 FY 2014 -Year to Date (58% of Year)FY2013 I "10 Of Actual BudgetActual FY2014 Budget I PrOjection I $ Variance 31,848 23,565 42% 56,243 33,400 (22,843) 778 2,878 192% a) 1,500 3,500 2,000 239,264 154,641 87% 178,000 243,860 65,860 1,563,938 1,022,494 82% 1,247,359 1,700,882 453,523 336,210 237,193 84% 283,073 370,446 87,373 166,428 161,717 79% b) 204,800 225,760 20,960 340,564 248,314 86% 288,484 390,223 101,739 798,221 485,592 77% 634,602 761,522 126,920 348,545 230,021 84% 274,527 329,432 54,905 3,825,796 2,566,415 81% 3,168,588 4,059,025 890,437 1,311,935 933,919 58% c) 1,610,396 1,657,896 (47,500) 117,502 70,342 57% 124,246 124,246 208,357 161,155 58% 275,515 275,515 599,764 391,031 58% d) 672,796 717,796 (45,000) 200,596 126,733 58% 218,300 218,300 163,822 125,684 77% e) 162,658 187,057 (24,399) 160,291 103,821 61% 171,529 171,529 581,155 380,330 57% 665,901 665,901 356,807 210,869 47% 450,498 450,498 179,155 173,338 97% 179,035 179,035 3,879,383 2,677,222 59% 4,530,874 4,647,773 (116,899) (53,586) (110,807) (1,362,286) (588,748) 1,007,336 854,872 -0% f) 465,121 (465,121) 495,360 288,960 58% 495,360 495,360 89,577 -0% f) 89,518 (89,518) --0% 100 (100) Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance 1,439,809 1,386,223 192,482 $1,578,705 288,960 178,153 1,578,705 $1,756,858 28% 227% .. 1,050,099 (312,187) 696,290 $ 384,103 495,360 (93,388) 1,578,705 $1,485.317 (554,739) 218,799 882,415 $1,101,214 .. FY 2014 Contingency-$ 384,103 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) Conversion of on-call position (Sisters) to permanent position and re-create Ass't. Building Official 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 SOC Trans In-Road Imp Res Total Transfers In Change in Fund Balance Beginning Fund Balance ROAD Statement of Financial Operating Data Through January 31,2014 FY 2014 -Year to FY2013 Date (58% of Year) Actual Actual I 'Yo ot Budget FY2014 Budget f PrOjection I $ Variance 7,335 140,591 1,265,279 - 542,290 10,495,426 45,486 315,525 1,861 10,000 32,342 526,110 255,369 82,542 49,503 24,628 30,387 623,074 287,313 35,018 - 25,530 - 1,064,365 588,197 6,759,679 202,418 27,482 84,691 - 24,515 - 144,970 - - - 13,216 334,428 185,140 53,567 n/a 18% 0% a) n/a b) 76% 64% 65% c) 7% c) 847% c) 0% c) 136% 0% d) 66% 0% n/a 0% d) 106% 61% 69% 231% e) 140,000 356,270 773,452 10,554,500 310,000 370,000 10,000 10,000 18,000 562,000 220,000 90,000 1,500 12,500 550,000 270,000 23,200 140,000 1,205,101 1,064,365 588,198 11,000,000 783,380 294,535 84,692 32,000 527,450 200,000 75,000 1,500 44,017 495,000 261,022 60,768 848,831 1,064,365 (185,254) 445,500 473,380 (75,465) 74,692 (10,000) 14,000 (34,550) (20,000) (15,000) 31,517 (55,000) (8,978) 37,568 14,770,079 9,508,198 67% 14,271,422 16,857,028 2,585,606 5,303,241 3,078,745 57% 5,385,717 5,305,874 79,843 7,277,398 4,276,410 41% 10,306,609 9,145,700 1,160,909 67,987 79,336 3% 2,882,10a 94,800 2,787,308 275,000 -0% 450,000 450,000 12,923,627 7,434,491 39% 19,024,434 14,996,374 4,028,060 1,846,452 2,073,708 (4,753,012) 1,860,654 6,613,666 276,272 141,074 50% d) 282,148 282,148 --0% 400,000 (400,000) --0% 1,000 (1,oool 276,272 141,074 21% 683,148 282,148 (401,000) 2,122,724 2,214,782 (4,069,864) 2,142,802 6,212,666 4,723,852 6,846,576 114% 6,014,368 6,846,576 832,208 Ending Fund Balance $ 6,846,576 $9,061,358 * $ 1,944,504 $8,989,378 $7,044,874 * FY 2014 ContingencY-$1,944,504 a) Payment received annually in February b) One-time PIL T payment. Not anticipated at the time the FY 2014 budget was adopted c) Billed upon completion of work 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 Page 10 ADULT PAROLE & PROBATION Statement of Financial Operating Data Through January 31,2014 FY2013 Actual Revenues DOC Measure 57 219,240 Justice Reinvest HB3194 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 FY 2014 -Year to Date (58% of Year) FY2014I% Of Budget I Projection I $ Variance Actual Budget 220,788 101 % a) 219,240 220,788 1,548 458,143 n/a b) 458,143 458,143 4,142 96% 4,301 4,142 (159) 7,408 49% 15,000 15,000 10,937 79% 13,826 13,826 2,272,343 77% 2,951,504 2,951,504 2,891 22% c) 13,376 4,956 (8,420) 6,997 nla d) 6,997 6,997 70 2% e) 4,500 100 (4,400) 128,023 82% f) 156,000 219,468 63,468 112,207 64% g) 175,000 192,354 17,354 3,599 60% 6,000 6,000 29,167 58% 50,000 50,000 -nla 25,000 50% h) 50,000 50,000 35,120 47% h) 73,938 73,938 3,316,834 89% 3,732,685 4,267,216 534,531 1,944,825 581,610 - 58% 61% d) 0% 3,326,077 955,003 100 3,326,077 1,020,359 (65,356) 100 2,526,435 59% 4,281,180 4,346,436 (65,256) 790,399 (548,495) (79,220) 469,275 263,193 58% 451,189 451,189 1,053,592 (97,306) 371,969 469,275 747,520 106% 707,953 747,520 39,567 $1,801,111 * $ 610,647 $1,119,489 $ 508,842 a) Annual M57 payment calculated slightly higher than expected b) Unanticipated grant for funding of programs and personnel in FY 2014 ($137,216) and FY 15 ($320,927) c) Program participation decreasing d) Insurance settlement e) Number of out of state transfers was less than projected, lowering the fee collection f) Program utilization increase g) Program collection rate is higher, possibly due to more employed offenders h) Quarterly payments not yet received Page 11 CHILDREN & FAMILIES COMMISSION Statement of Financial Operating Data Through January 31, 2014 FY 2014 -Year to Date (58% of Year) FY 2013 FY 2014 I 'Yo of Actual Actual Budget Budget I Projection I $ Variance Revenues Federal Grants 252,020 Title IV -Family Sup/Pres 39,533 HealthyStart Medicaid 80,557 Youth Investment 196,053 State Prevention Funds 65,270 HealthyStart /R-8-G 219,950 OCCF Grant 392,440 Charges for Svcs-Misc 5,148 Program Fees 5,645 Court Fines & Fees 73,959 Interest on Investments 3,659 Donations 13 Private Grant I nterfund Grants 358,343 Total Revenues 1,692,590 Expenditures Personnel Services 570,985 Materials and Services 1,424,002 Total Expenditures 1,994,987 Revenues less Expenditures (302,397) Transfers In General Fund 275,984 General Fund -Other Total Transfers In 275,984 Change in Fund Balance (26,413) Beginning Fund Balance 574,985 Ending Fund Balance $ 548,572 * FY 2014 Contingency-$175,181 a) Revised to reflect actual award 125,590 31% $) 402,044 262,798 (139,246) 7,331 33% 21,994 21,994 20,000 25% 80,000 80,000 31,262 nla 125,048 125,048 -nla 132,927 52% ~) 254,322 264,623 10,301 37,386 20% a} 189,636 133,984 (55,652) 2,220 111% 2,000 4,000 2,000 2,790 nla 6,060 6,060 44,967 60% 75,034 77,086 2,052 1,573 157% 1,000 2,700 1,700 50 nla 50 50 130 nla 130 130 219,812 63% a) 350,375 329,624 {20,751! 626,037 42% 1,501,453 1,308,097 (193,356) 301,881 53% b) 573,849 526,259 47,590 565,320 38% 1,496,216 1,244,868 251,348 867,201 42% 2,070,065 1,771,127 298,938 (241,164) (568,612) (463,030) 105,582 162,596 44,675 58% 50% 278,739 89,350 278,739 89,350 207,271 56% 368,089 368,089 (33,893) (200,523) (94,941) 105,582 548,572 146% 375,704 548,572 172,868 '" $ 175,181 $ 453,631 $ 278,450$ 514,679 b) Removed 1.0 FTE Ear1y Learning Regional Coordinator from budget For budgeting and reporting purposes, these activities are presented in a single fund "Children and Families Commission." There are two activities: "Regional Ear1y 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 SOLID WASTE Statement of Financial Operating Data Through January 31. 2014 FY2013 Actual Operating Revenues Miscellaneous 19.127 Franchise 3% Fees 209,076 Commercial Disp. Fees 971,213 Private Disposal Fees 1,376,005 Franchise Disposal Fees 3,980,498 Yard Debris 107,801 Special Waste 73,568 Interest 8,118 Leases 10,801 Recyclables 47,033 Miscellaneous 3,131 Total Operating Revenues 6,806,370 Operating Expenditures Personnel Services 1,651,419 Materials and Services 2.808,337 Debt Service 946,711 Capital Outlay 76,335 Total Operating Expenditures 5,482,802 Operating Rev less Exp 1,323,569 Transfers Out Road 276,272 Capital Reserve 630,000 Total Transfers Out 906,272 Change in Fund Balance 417,297 Beginning Fund Balance 807,470 Ending Fund Balance $1,224,767 * FY 2014 Contingency-$ 588,009 a) Due April 15, 2014 b) Seasonal FY 2014 -Year to Date (58% of Year) Actual l % of Budget Budget FY 2014 l Projection I$ Variance 11.534 52% 22,000 20,092 (1,908) 20,090 10% ill) 200,000 210,000 10.000 609,902 64% 954,100 1,071,286 117.186 873,864 67% 1.309,350 1.538.040 228.690 2,487,649 61% 4,095,525 4.345,708 250.183 54,167 64% b) 85,000 95,000 10,000 35,872 143% c} 25.000 40,000 15,000 5.758 72% 8,000 9,000 1.000 6.301 58% 10.801 10.801 24.067 53% 45.000 45,000 -n/a 4,129,203 61% 6,754.776 7.384.927 630,151 1,040,787 1,784,208 384,886 25.895 56% 54% 41% d) 47% 1.868.124 3,311.993 930.157 55.000 1.866,466 3.280,226 930.157 50.896 1,658 31,767 4.104 3,235,778 893,426 589,502 1,257,182 667,680 141.074 50% e) 282,148 282.148 357,500 66% f) 545,000 545,000 52% 6,165.274 6,127,745 371529 498,574 60% 827,148 827,148 3,630,629 (237.646) 430,034 667,680 1,224,767 148% 825,655 1,224,767 399,112 $4,855,396 * $ 588,009 $1,654,801 $1 1066,792 c) Unpredictable-revenue mainly from clean-up projects d) Payments made November and May e) Transfers will be made quarterly f) As requested during the year Page 13 Revenues Inter-fund Charges: General Liability Property Damage Vehicle Workers' Compensation Unemployment Claims Reimb-Gen Liab/Property Process Fee-Events/Parades Miscellaneous Skid Car Training Interest on Investments TOTAL REVENUES Direct Insurance Costs: GENERAL LIABILITY Settlement I Benefit Defense Professional Service Insurance Loss Prevention Miscellaneous Repair I Replacement Total General Liability PROPERTY DAMAGE Insurance Repair I Replacement Total Property Damage VEHICLE Insurance Loss Prevention Repair / Replacement Total Vehicle WORKERS' COMPENSATION Settlement I Benefit Professional Service Insurance Loss Prevention Miscellaneous Total Workers' Compensation UNEMPLOYMENT -Settlement/Benefits Total Direct Insurance Costs Insurance Administration: Personnel Services Materials & Srvc, Capital Out. & Tranfs. Total expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance '* FY 2014 ContingenCY-$ 2,871,279 RISK MANAGEMENT Statement of Financial Operating Data Through January 31. 2014 FY 2014 -Year to Date (58% of Year)FY2013 I "10 Of Actual BudgetActual FY2014 Budget I Projection I $ Variance 262,333 313,480 173,635 1,448,553 254,165 34,401 1,300 76 23,060 12,226 159,147 58% 272,823 272.823 190,474 58% 326,526 326.526 95,754 58% 164,150 164.150 882,110 58% 1,512,188 1.512.188 180,947 58% 310,203 310.203 1,098 3% 40,000 40,000 280 12% 2,300 2,300 14 18% 80 80 18,450 132% 14.000 22.000 8,000 7.996 66% 12.050 12.050 2,523,228 1,536,269 58% 2,654,320 2,662,320 8,000 138,205382,659 21,30850.919 11,68585.751 151,339148.035 8,790 113 2,9263,290 2,200200 327,777 82% 400,000 450,000 (50,000)679,645 159,171 166,668 54.449 121,234 213,620 287,902 115% 250,000 350,000 (100,000) 366 205 16,030 11.237 54,919 27,994 71,316 39,437 33% 120,000 100,000 20,000 367,051 264,250 -5,000 141,960 36,000 46,366 113,452 21,173 25,860 591,376 429,736 54% 800.000 630,000 170,000 137,082 1,693,039 80,468 1,165,319 40% 66% 200,000 1,770,000 180,000 1,710,000 20,000 60,000 308,508 131,414 175,573 88,931 53% 45% 333,327 197,193 333,327 197,093 100 1,429,823 62% 2,300,520 2,240,420 60,1002,132,961 106,446 353,800 421,900 68,100390,267 2,240,791 2,631,057 2,517,479 2,631,057 113,578 '*$ 2,631,057 $2,737,503 $ 2,871,279 $ 3,052,957 $ 181,678 Page 14 DESCHUTES COUNTY 9-1-1 Statement of Financial Operating Data Through January 31, 2014 FY2013 Actual Revenues Property Taxes -Current 6,323,533 Property Taxes -Prior 319,349 Federal Grants 46,514 State Reimbursement 35,066 Telephone User Tax 767,453 Data Network Reimb. 64,247 Jefferson County 30,755 User Fee 69,012 Police RMS User Fees 229,103 Contract Payments 11,885 Miscellaneous 10,084 Claims Reimbursement 46,760 Interest 54,324 Total Revenues 8,008,083 Expenditures Personnel Services 3,982,162 Materials and Services 1,929,460 Capital Outlay 81,515 Total Expenditures 5,993,138 Revenues less Expenditures 2,014,945 Transfers Out -Reserve Fund 500,000 Change in Fund Balance 1,514,945 Beginning Fund Balance 8,883,086 Ending Fund Balance $ 10,398,030 * FY 2014 Contingency-$ 2,565,186 FY 2014 -Year to Date (58% of Year) I "/0 of Actual Budget 5,689,820 96% a) 145,277 66% -0% b) 19,957 55% 188,545 25% c) -0% 26,689 89% 43,191 80% -0% d) -0% 54,963 611% -nla 28,503 47% Budget 5,947,600 219,007 200,000 36,000 750,000 30,000 30,000 54,000 256,791 137,000 9,000 60,600 FY2014 I Projection I $ Variance 6,173,348 190,000 193,698 (25,309) 200,000 36,000 750,000 30,000 30,000 54,000 256,791 137,000 54,963 45,963 60,600 $ 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 are in progress. AntiCipate expending the amount budgeted 6,196,945 80% 7,729,998 7,976,400 210,654 2,607,361 59% 4,432.356 4,432.356 1,252,573 59% 2,132,476 2,132,476 44,477 7% e) 600,000 600,000 3,904,411 54% 7,164,832 7,164,832 2,292,534 565,166 811,568 210,654 7,800,000 100% 7,800.000 7,800.000 (5,507,466) (7.234,834) (6,988,432) 210,654 10,398,030 106% 9,800,000 10,398,030 598,030 4,890,564 * $ 2,565,166 $3,409,599 $ 808,685 a) Current year taxes due November, February, and May Page 15 Health Benefits Trust Statement of Financial Operating Data Through January 31, 2014 Revenues: Internal Premium Charges Part-Time Employee Premium Employee Monthly Co-Pay COIC Retiree I COBRA Co-Pay Prescription Rebates Claims Reimbursements Miscellaneous Interest Total Revenues Expenditures: Personnel Services (all depts) Materials & Services Admin & Wellness Claims Paid-Medical Claims Paid-Prescription Claims Paid-DentalNision Claims Refunds Stop Loss Insurance Premium State Assessments Administration Fee (EMBS) Preferred Provider Fee Health Impact Other -Administration Other -Wellness Admin & Wellness Deschutes On-site Clinic Contracted Services Medical Supplies Equipment Other Total DOC Deschutes On-site Phannacy Contracted Services Medication and Drugs Other Total Phannacy Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance FY 2013 FY 2014 -Year to Date (58.3% of Year) Actual Actual %of Budget 12,874,815 30,280 643,918 1,405,518 963,987 99,330 50,493 1,240 70,959 16,140,540 8,372,748 11,094 446,555 917,951 641,441 107,637 1,675 429 36,441 10,535,971 58.7% 27.7% 45.6% 57.6% 66.9% 213.2% nJe nJe 60.7% 58.7% 197,101 94.413 45.0% 11,879,332 1,059,923 1,835,199 (131.375) 336,407 194,510 334,141 50.841 52,224 101,616 49.996 15,762.814 6.872,558 431,982 993,073 (147,996) 163,163 67,753 197,102 28,590 4,327 19,409 71,025 8,700,986 55.8% a) 40.6% a) 54.4% a) nJe 43.5% 31.5% 59.7% 52.0% 7.9% 32.3% 92.6% 53.1% 804.311 33,155 2,170 46,715 886,351 448,780 30,567 - 17,061 496,409 49.0% 305.7% 0.0% 44.5% 51.5% $ 367,193 1,446,770 63,518 1.877 480 18,723,746 (2,583,206) 14551,028 11,967,822 159.122 888,539 7,393 1,055,054 10,346,861 189,109 $11,967,822 $12,156,931 55.1% 59.2% b) 62.3% 58.6% 53.5% 102% .. FY 2014 ProjectionBudget $ Variance 14,269,138 14.335,839 66,701 40,000 19,000 (21,000) 980,000 800,000 (180,000) 1,592,750 1,570,000 (22,750) 958,333 1,100,000 141,667 50,493 107,637 57,144 1,675 1,675 429 429 60,000 62,000 2,000 17,950,714 17,996,581 45,867 209.676 175,536 34,140 12,321,732 11,734.720 793.571 1.064,841 789.918 340,226 1,825,442 1,746.269 159,641 (147.996) 147,996 375,000 375.000 215.000 215.000 330,000 330.000 55,000 55,000 55,000 4,327 50.673 60,162 60,162 76,739 156.000 Q:9.261~ 16,378,916 15,318,399 1,060,517 915.000 10,000 250 38,310 915,000 30,567 38,310 (20,567) 250 963,560 983.877 (20,317) 289,004 1.500,000 11,876 289.004 1,600,000 11,876 (100.000) 1,800,880 119001880 11ool oool 19,353,032 18,378:692 974,340 ( 1.402.318) (382,111) 1,020,207 11,700.000 11,967,822 267.822 $10,297,682 $11 1585,710 !1,288I 028 I % of EXp covei'8d by Revenues 86.2% 101.8% 92.8% 97.9%1 Page 16 • FY 2014 Contingency-$ 10,297,682 jrt 211012014 a) Projection based on combination of annualizing current year and 12-month rolling average b) January has not been billed/paid. Estimated based on December actual FAIR AND EXPO CENTER Statement of Financial Operating Data Through January 31,2014 FY 2014 Budget Projection $ Variance 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 FY 2014 -Year to Date (58% of Year)FY2013 0/0 of Actual Budget Revenues Miscellaneous $ 4,102 Actual $ 3,221 64.4% $ 5,000 Vending Machines -0.0% 1,500 Telephone Fees -Events 255 140 nla Special Events Revenues 383,339 202,208 51.2% 395,000 Interest 76 394 nla Storage 35,283 13,602 25.2% 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 50,968 33.5% 152,000 Rights (Signage, etc.) 85,338 8,000 10.0% 80,000 Grants 14,149 7.9% a) 180,000 Interfund Rentals 2,400 1,400 58.3% 2,400 Annual County Fair (net) 245,000 205,000 82.0% b) 250,000 Interfund Contract 45,000 -nla Total Revenues 1,004,534 501,555 43.2% Expenditures: Personnel Services 821,293 516,986 58.2% Materials and Services 580,396 367,580 76.0% c) Debt Service 114,117 69,227 61.3% Capital Outlay 9,000 48,392 26.9% a) Total Expenditures 1,524,806 1,002,185 60.2% Revenues less Expenditures (520,272) (500,630) Transfers In: General Fund Room Tax -6% (Fund 160) Room Tax -1% (Fund 170) Fair & Expo Reserve Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance 320,000 25,744 82,800 50,000 478,544 (41,728) 35,055 (6,673) $ 218,274 15,015 110,341 50,000 393,630 (107,000) (6,673) (113,673) 58.3% 58.3% 58.3% 50.0% 57.1% ., FY 2014 Contingency-$234,613 a) Pacific Power and Energy Trust grant for solar panels on the Event Center 1,160,900 887,593 483,533 112,974 180,100 1,664,200 1,797,389 (503,300) (675,955) $ 5,000 1,500 140 395,000 394 40,000 15,000 45,000 152,000 80,000 180,000 2,400 205,000 1,121,434 887,593 616,822 112,974 180,000 $ 140 394 (14,000) 4,000 15,000 (45,000) (39.466) (133,289) 100 (133,189) (172,655) 36,578 Page 17 JUSTICE COURT Statement of Financial Operating Data Through January 31,2014 FY 2014 -Year to FY 2013 Date (58% of Year) Actual Actual l "10 Of Budget Revenues Court Fines &Fees State Miscellaneous Interest on Investments Total Revenues a) 357,920 - 796 358,716 Expenditures Personnel Services Materials and Services Total Expenditures 365,245 166,294 531,539 Revenues less Expenditures Transfers In-General Fund Change in Fund Balance Beginning Fund Balance Ending Fund Balance a) $ (172,823) 221,716 48,893 104,925 153,818 * FY 2014 Contingency-$ 52,866 FY2014 Budget I Projection I $ Variance 193,856 46% b)c) 422,500 422,500 -0% 600 600 396 44% 900 900 194,252 46% 424,000 424,000 241,135 54% 445,984 445,984 113,366 60% 190,210 190,210 354,501 56% 636,194 636,194 (160,249) (212,194) (212,194) 82,145 58% 140,819 140,819 (78,104) (71,375) (71,375) 153,818 124% 124,241 153,818 29,577 $ 75,714 *' $ 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". January fines, to be received in February -$34,530 c) Collections tend to be seasonal and are greater during February, March and April Page 18 ~ ...., CAPITAL PROJECTS • Bethlehem Inn • Campus Improvement • J ail 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 January 31,2014 FY2013 FY 2014 -Year to Date (58% of Year)I %of Actual Actual Budget Revenues Grants -Private Lease Payments Total Revenues Expenditures Debt Service: Interest Expense Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance 0.0% 58.3% 58.3% 34.2% 34.2% 100.0% 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 (2,700,600) $ 10,208 (2,700,381) $ (2,690,173) $ Variance $ (2,700,600) (2,700,600) 10,208 10,208 (2,690,392) 219 $ (2,690,173) $ - 24,408 24,408 $ - 14,238 14,238 14,617 14,617 8,348 8,348 9,792 (2,710,173) $ (2,700,381) 5,890 (2,700,381) $ (2,694,492) a) Interest on January 2014 negative cash balance: $1,214.31. b) Inception through January 31, 2014: Revenues -Lease Payments Expenditures: Land/Building (Amertitle) -July 2007 Hickman Williams City of Bend -May 2008 KN EX CO Kleinfelder Total expended on facility Interest on Negative Cash Balance Total expended Net $ 87,462 2,241,313 17,578 250,000 5,289 3,732 2,517,913 264,041 2,781,954 $ (2,694,492) I ' = " ' " _____ __ _;~"",."~~.."". __'''''''''''''''''~'''''''''~"'''''' .,'"","" ....-"'"","",~,'---'......_'..""""'_'~"'__....._~_-__ __.'~,"""-....,,,;","~--=-~.=.=.-.-....~ ... ______... """I!8........~. ~~~i,lj;l·.... ......_.",~~I(....._~,_~""_...,.~",......,~""""""''¥~''''''''_c:.&.W_""t"'''''''''''"""""•.-t"",."_~",,,,,,,-='>i'-:liiI',_;;~' Deschutes County.. '" Campus Improvement (Fund 463) Inception through January 31.2014 Received and Expended I Projected 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 7,936 500 8,436 Total Resources 1,317,302 350,500 1,667,802 EXPENDITURES: Basement Jail/Boiler Demolition JB1 168,109 168,109 Basement Public File View JB2 141,862 141,862 1at Floor Public File View JB3 117,980 117,980 18t Floor Restrooms/Haslinger Court JB4 401,231 401,231 1st Floor OeHooglBagley Court/Jury Room JB5 81,702 81,702 Accounting Area Open Workspace JB6 40,664 40,664 Courthouse OA Offices JB7 34,348 34,348 Hearing Room Justice Bldg 2/Basement Phases 1/2 JB8 54,421 618,766 673,187 "Stone Building" 720 720 Internal Service Fund Charges 5,748 2,250 7,998 Total Materials & Services 1,046,786 621,016 1,667,802 Revenues less Expenditures $ 270,516 $ (270,516) 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 JRJ: ?/~f?n1.4 Deschutes County Jail Project (Fund 456) -Phase II Beginning July 1, 2012 Through January 31, 2014 Project Budget (Note 1) Actual (Through January 31, 2014) Committed Projected Total (Actual + Committed + Projected) Variance Resources Interest $ 26,157 $ 29,761 $ $ $ 29,761 3,604 Transfers In: General County Projects (142) 100,000 100,000 100,000 General Capital Reserve (143) 1,250,000 1,250,000 1,250,000 General Fund (001 ) 750,000 750,000 750,000 Sheriff's Office 80,000 80,000 80,000 Jamison Acq &Remodel (457) (Note 2) 540,939 540,939 540,939 Bond Issuance, net 8,400,000 8,403,481 8,403,481 3,481 Total Resources 11,067,096 11,074,182 80,000 11,154,182 87,086 Expenditures Architect 820,000 783,193 31,207 5,600 820,000 Engineering 17,039 17,039 (17,039) Environmental 593 593 (593) Surveying 500 500 (500) Consulting 35,000 2,893 32,107 35,000 0 Building &Grounds 9,127 9,127 (9,127) Fees &Permits, SDCs (water &sewer) 310,000 276,465 46,240 322,705 (12,705) Insurance 40,000 7,938 7,938 32,062 Internal Service Fund Charges 33,700 20,505 13,195 33,700 Miscellaneous Administrative 30,000 7,703 22,297 30,000 FF &E -Security System 50,210 50,210 (50,210) FF &E -Storage System 40,000 40,000 40,000 Construction -Expansion &Remodel (2) 9,458,396 3,263,325 6,473,433 9,736,758 (278,362) Construction Contingency 300,000 50,613 50,613 249,387 Total Expenditures 11,067,096 4,439,489 6,517,835 196,857 11,154,182 (87,086) Net $ $ 6,634,692 $(6,517,835) $ (116,857) $ (0) Note 1: The project includes the Jail expansion and a remodel for the Medical Unit Note 2: Original contract with KNCC-$9,593.276. Change Order #1-$143,482 (Generator-$32,019, Water Closet controls-$91 ,496 &Bunk Bed Reconfiguation-$19,967) JRF 2/11/2014 RESOURCES: loan Proceeds, net of issuance costs Resources from Fund 142 Resources from Fund 142 Transfer In (Fund 142) Interest 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 Deschutes County North County Services Building Inception through January 31, 2014 Received or Expended ACTUAL Encumbrances & Commitments Project to Date 1,402,013 25,000 600,000 8,444 2,035,457 1,402,013 25,000 600,000 8.444 2,035,457 a) b) c) 51.735 25,000 76,735 c) 23.985 1.693 21,731 23 99,168 25,000 23,985 1,693 21,731 23 124,168 1,402,013 230 1,402,243 1,402,013 230 1,402,243 b) a) 1,501,410 25,000 1,526,410 534,048==-: (25,000) 509,046 5,500,000 1,402,013 25.000 700,000 50,000 7,677,013 325,000 100,000 31,724 200.000 20,000 676,724 1,402,013 5,481,426 6,883,439 116.850 7,677,013 PROJECTION Variance 1,402.013 25,000 700,000 50,000 2,177,013 325,000 100.000 31,724 200,000 20,000 23 676,747 1,402.013 1,402,013 2,078,760 98,253 (5,500,000) (5,500,000) ~231 ~231 5,481,426 5,481,426 116.850 5,481,403 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) ACTUAL Projected I Deschutes County Sisters Health Clinic (Fund 464) Inception through January 31,2014 RESOURCES: Beginning Net Working Capital Federal Grants Resources from Fund 142 Transfer in (Fund 142) Transfer in (Fund 270) Interest Revenue Total Resources 40,000 48,626 100,000 546 189.172 155,000 50,000 205,000 40,000 48,626 255,000 50,000 546 394,172 a) 500,000 48,626 255,000 50,000 600 854,226 EXPENDITURES: Materials & Services Architecture/Design Engineering Planning Surveying Interfund Charges Fees, Permits & SDCs Utilities Miscellaneous Project Costs Miscellaneous Admin Costs Total Materials & Services 56,499 1,140 2,029 2,670 25,549 993 26 88,906 56,499 1,140 2,029 2,670 25,549 993 26 88,906 a) 56,607 2,000 2,029 3,318 25,549 2,000 993 4,000 96,496 Capital Outlay New Construction Total Capital Outlay 55,312 55,312 497,418 497,418 552,730 552,730 b) 757,730 757,730 Contingency Total Expenditures 144,218 497,418 641,636 854,226 Net 44,953-(292,418) (247,464) -0 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. U;U= ?I<I/?n1A -------- Descnutes (.;ounty General Support Services -SOCC Conference/Seminar, Education/Training and Travel Expenditures County College Expenditures FY 2014 I FY2014 BOCC Conference & Travel I Jul I Aug I Sep I Oct I Nov I Dec I Jan Total Tammy Baney Conf/Sem & EducJTraining -35 -340 45 - -420 ---~-..... Travel Meals - ---30 50 -80 Accommodations -- -312 91 1~ -507 Airfare ------- Mileage reimbursement -478 104 450 510 391 105 2,038 f----=- Ground Transport/Parking -- ----- ------.. Total Baney -513 104 1,101 fiT7 545 105 3,045 Alan Unger .,.. Conf/Sem & EducJTiclining 205 -10 375 -110 35 -~ 735 .. _ Travel Meals -- ---81 -81 Accommodations 192 - -415 -479 -1,086 Airfare ------ - Mileage reimbursement -...._-----2,056 -2,056 ..-~~-Ground Transport/Parking ...... -- -.... --14 -14 Total Unger 397 -10 790 -2,739 35 3,972 Tony DeBone .-._.... Conf/Sem & EducJTraining 520 -184 340 45 10 120 1,219 Travel Meals -82 - --100 -181 Accommodations 618 164 -415 -145 -1,342 Airfare 658 50 ---- -708 Mile~ge reimbursement -1~~_= 411 -347 -862 Ground Transport -74 --- - -74---_..... Total DeBone 1,795 474 184 1,166 45 601 120 4,386 .... _--_..... ... ..... ....~~ -~ ,Total -BOCC Department Conf/Sem & EducITraining 725 35 194 1,055 90 120 155 2,374 Travel Meals -82 --30 230 -342 Accommodations 810 164 -1,143 91 727 -2,~ Airfare 658 50 - -- - -708._M._ Mileage Reimbursement -583 104 861 510 2,794 105 4,956 Ground Transport -74 -- -14 -88 Total -BOCC Department 2,192 987 298 3,058 722 3.886 260 11.403 FY 2014 Original Budget 15.250 ------.._---_...._------. Percent of FY 2014 Budget Expended 74.8% BO~C County College . _M._________.. _. Printing/Binding ------14 14 Office/Copier Supplies . _ ..._----_._....176 -.. -....~---~- -48 ---224 Meeting Supplies --289 2,362 734 --3,384 Total BOCC County College -----_..... 176--289 2,409 734---14 3,622 ~ ..... .---..... NOTE: Above amounts include only those expenditures processed for payment. ..... Additional conference and travel costs may have been incurred, but not processed for payment. JRF 21312014