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Home My WebLink AboutFinance UpdateMonthly Meeting with Board of Commissioners Finance Director/Treasurer AGENDA March 17,2014 (1) Monthly Investment Report (2) February 2014 Financials -- Deschutes County Municipal Debt $ 600,000 0.39% Corporate Notes 12,873,000 8.73% Time Certificates 5 ,160,000 3.36% U. S . Treasuries 7,000,000 4.58% Federal Agencies 26,660,000 17.30% LGIP/BOTC 100,911,486 65.63% Total Investments $ 153.204.486 100.00% Total Portfolio: By Investment Types Municipal Corporate Debt 0.4% Notes 8.4% Time Certificates 3.4% u.s Treasuries 4.6% ,~ "~1IJ ~: -: Federal Agencies D/BO 17.4% 65 .9% Investments By County Function General $ 153,204,486 Total Investments $ 153,204,486 Total Investment Income Less Fee : 5% of Invest. Income Investment Income Fiscal Year 2013-14 Feb-14 I I Y-T-D $ 70,607 $ 526,826 70,607 526,826 (3,530) (26 ,341 ) Investment Income -Net 1$ 67,077 $ 500,485 Yield Percentages -~.~BOTe I LGIP ~ 0.53 % 0.53% Investments ~ 0.73 % 0.74 % Average .. 0.60 % 0.58% 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% c(.; .tt 24 M onth Treas. ~ 0.33% LGI P Rate ~ 0.54% 36 Month Treasu ~ 0.68% Months to Maturity o to 30 Days 66% Under 1 Year 69% Under 5 Years 100% NIC Nig N/S; NIC ~ NIC N/c:: NIC NC NIC N~ N/C -N~ N/C i'!/c:; i'!~ _ NiC J):3I"1~14 10109/1~ 51612014 Co~~inuo~-s ~~-" _51191£014 NIC NIC "q!Ja!1e~y _ Njc:: N/C Nc:; .8I£.1}20 "14 NC_ _1"C ~/C . _~If Q"-a_,!~.<IY N/C 912712015 -.J-;- Memorandum Date: March 13, 2014 To: Board of County Commissioners Tom Anderson, County Administrator From: Wayne Lowry, Finance Director RE: Monthly Financial Reports Attached please 'find February 2014 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 reviewed and updated, where appropriate, by the respective departments. Cc: All Department Heads GENERAL FUND Statement of Financial Operating Data Through February 28,2014 FY 2014 -Year to Date (67% of Year)FY 2013 I "10 ot Actual Actual Budget FY 2014 Budget I Projection I $ Variance Revenues Property Taxes -Current 20,734,019 Property Taxes -Prior 1,108,377 Other General Revenues 2,683,531 Assessor 866,121 County Clerk 1,710,900 BOPTA 16,419 District Attorney 174,794 Tax Office 252,869 Veterans 74,348 Property Management 100,249 Grant Projects 2,000 Total Revenues 27,723,627 Expenditures Assessor 3,439,127 County Clerk 1,299,189 BOPTA 58,401 District Attorney 5,034,333 Tax Office 779,725 Veterans 250,880 Property Management 275,329 Grant Projects 122,139 Non-Departmental 1,221,749 Total Expenditures 12,480,872 Transfers Out 13,930,307 Total Exp & Transfers 26,411,179 Change in Fund Balance 1,312,448 Beginning Fund Balance 9,059,394 Ending Fund Balance $ 10,371,843 20,676,674 98% a) 21,031,062 21,656,062 625,000 523,935 73% 720,000 652,000 (68,000) 1,650,129 84% b) 1,955,900 2,081,400 125,500 674,347 83% c) 812,421 889,421 77,000 873,030 62% 1,415,487 1,193,487 (222,000) 13,494 89% c) 15,200 17,200 1,400 85,897 47% 184,194 184,194 195,763 94% c) 208,750 231,000 22,250 36,031 51% 70,920 70,920 61,567 68% 91,000 91,000 1,333 67% 2,000 2,000 24,792,199 94% 26,506,934 27,068,684 561,150 2,370,520 64% 3,687,131 3,617,131 70,000 857,674 57% 1,500,045 1,385,045 115,000 39,153 51% 76,901 63,051 13,850 3,531,420 63% 5,638,777 5,388,777 250,000 558,344 66% 846,733 810,000 36,733 184,134 62% 299,163 299,163 - 169,857 66% 258,807 252,807 6,000 84,161 65% 129,951 129,951 - 994,098 71% d) 1,392,993 1,414,993 {22,000} 8,789,360 64% 13,830,501 13,360,918 469,583 9,143,681 67% 13,615,578 13,615,578 17,933,041 65% 27,446,079 26,976,496 469,583 6,859,158 (939,145) 92,188 1,031,333 10,371,843 109% 9,500,000 10,371,843 871,843 $17,231,001 $8,560,855 $10,464,031 $1,903,176 I Beginning Net Working Capital -Requested Budget $ 10,380,228 a) Current year taxes due November, February and May b) PILT received in July -$500,941 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 February 28,2014 Revenues Federal Grants SB #1 065-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 FY2013 Date (67% of Year) Actual Actual I "10 Of Budget -7,272 171% a) 8,606 9,435 157% b) 101,659 27,255 75% 8,703 1,870 24,650 15,560 65% 354,583 128,964 113,760 26,400 90,765 2,226 2% 6,343 4,818 80% 1,200 873 1,729 404 120,595 74,520 20,000 10,000 50% 790 853,383 221 34% 309,817 43% 4,878,315 3,227,616 1,086,677 650,214 60% --0% 50,400 6,015,391 (5,162,008) 1,830 50% 3,879,660 63% (3,569,842) 5,344,523 182,515 3,578,896 67% 9,054 $ 995,051 1,177,566 1,177,566 105% $ 1,186,619 I Beginning Net Working Capital -Requested Budget FY2014 Budget I Projection I $ Variance 4,254 11,715 7,461 6,000 9,435 3,435 36,568 36,568 23% c) 8,300 2,802 (5,498) 24,000 24,000 35% d) 364,268 359,149 (5,119) 21% e) 125,000 39,600 (85,400) f} 120,000 4,553 (115,447) 6,000 7,200 1,200 73% c) 1,200 1,000 (200) 32% c) 1,250 700 (550) nfa g) -128,041 128,041 20,000 20,000 650 650 717,490 645,413 (72,077) 63% h) 5,109,496 4,877,931 231,565 f} 1,085,433 1,052,110 33,323 100 -100 3,660 3,660 6,198,689 5,933,701 264,988 (5,481,199) (5,288,288) 192,911 5,368,346 5,368,346 (112,853) 80,058 192,911 1,125,000 1,177,566 52,566 $1,012,147 $1,257,624 $ 245,477 $1,250,000 a) Includes $7,090 payment on a FY 2013 grant b) Increased utilization c) Revenue trending lower than antiCipated -PSU lease being discontinued d) State informed County of the FY 2014 amount subsequent to preparation of FY 2014 budget e) Housing trending lower than antiCipated -$750 billing outstanding f) BRS/Maplestar program discontinued. Projected revenues and expenditures reduced accordingly g} Support to JCP program expenditures was not included in the original budget. CFC interfund grants were awarded during FY 2014 h) Unfilled pOSitions Page 2 I SHERIFF -Consolidated Statement of Financial Operating Data Through February 28,2014 FY 2014 -Year to FY2013 Date (67% of Year) Actual Actual I Budget FY2014 Budget I Projection I $ Variance Revenues (Funds 701 & 702) Law Enf Dist Countywide 19,512,075 18,624,596 Law Enf Dist Rural 12,228,468 10,172,051 Total Revenues 31,740,543 28,796,646 Expenditures (Fund 255) Sheriff's Services 2,263,061 1,556,255 Civil/Special Units 723,704 762,509 Automotive/Communications 1,837,849 1,120,246 Investigations/Evidence 1,425,223 959,138 Patrol 8,174,690 5,548,155 Records 685,178 466,731 Adult Jail 12,850,417 9,221,643 Court Security 298,060 194,281 Emergency Services 185,439 138,385 Special Services 1,236,781 863,510 Training 481,717 284,265 Other Law Enforcement Svcs 667,913 551,163 Non-Departmental 85,253 54,467 Total Expenditures 30,915,283 21,720,750 Revenues less Expenditures 825,260 7,075,897 DC Comm Syst Reserve 200,000 200,000 Transfer to Reserve Funds 200,000 200,000 Change in Fund Balance 425,260 6,675,897 Beginning Fund Balance 9,128,533 9,553,793 Ending Fund Balance $9,553,793 $16,229,690 97% 19,116,763 20,091,671 974,908 84% 12,125,008 12,207,540 82,532 92% 31,241,771 32,299,211 1,057,440 65% a) 2,401,838 2,363,838 38,000 69% 1,110,175 1,110,175 68% 1,643,912 1,643,912 65% a) 1,472,678 1,437,678 35,000 65% a) 8,544,952 8,436,654 108,298 60% 774,452 774,452 64% b) 14,384,459 14,314,359 70,100 70% c) 275,852 290,752 (14,900) 62% 223,273 223,273 58% d) 1,498,298 1,479,298 19,000 54% 527,979 527,979 71% c) 779,623 809,523 (29,900) 67% 81,701 81,701 64% 33,719,192 33,493,594 225,598 * (2,477 ,421) (1,194,383) 1,283,038 200,000 200,000 - 200,000 200,000 - (2,877,421) (1,594,383) 1,283,038 8,161,912 9,553,793 1,391,881 $5,284,491 $ 7,959,410 $ 2,674,919 I Beginning Net Working Capital -Requested Budget $7,658,937 a) Projected savings in Personnel from open unfilled positions b) 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 c) Personnel expenses will exceed plan due to higher overtime and extra help d) Postponed purchase of a SAR vehicle and the mapping plotter was purchased for less than $5,000 Page 3-A SHERIFF -Fund 255 Statement of Financial Operating Data Through February 28, 2014 FY2013 Actual Revenues (Fund 255) Law Enf Dist Countywide 18,708,928 Law Enf Dist Rural 12,206,355 Total Revenues 30,915,283 Expenditures (Fund 255) Sheriffs Services 2,263,061 Civil/Special Units 723,704 Automotive/Communications 1,837,849 Investigations/Evidence 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 Svcs 667,913 Non-Departmental 85,253 Total Expenditures 30,915,283 Revenues less Expenditures $ * FY 2014 Contingency-$ 5,284,491 FY2014 Budget I Projection I $ Variance FY 2014 -Year to Date (67% of Year) Actual I Budget 13,550,210 8,170,539 21,720,750 1,556,255 762,509 1,120,246 959,138 5,548,155 466,731 9,221,643 194,281 138,385 863,510 284,265 551,163 54,467 55% 56% 56% 65% a) 69% 68% 65% a) 65% a) 60% 64% b) 70% c) 62% 58% d) 54% 71% c) 67% 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 21,020,365 12,473,229 33,493,594 2,363,838 1,110,175 1,643,912 1,437,678 8,436,654 774,452 14,314,359 290,752 223,273 1,479,298 527,979 809,523 81,701 (3,458,097) (2,051,992) (5,510,089) 38,000 35,000 108,298 70,100 (14,900) 19,000 (29,900) 21,720,750 64% 33,719,192 33,493,594 225,598 -.. $5,284,491 $ $ (5,284,4911 a) Projected savings in Personnel from open unfilled positions b) 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 c) Personnel expenses will exceed plan due to higher overtime and extra help d) Postponed purchase of a SAR vehicle and the mapping plotter was purchased for less than $5,000 Page 3-B SHERIFF -Expenditure Detail Statement of Financial Operating Data Through February 28.2014 FY 2013 Actual Expenditures Sheriff's Services Personnel 1.311,042 Materials & Services 952,019 Capital Outlay Total Sheriff's Services 2,263,061 CiviVSpecial Units Personnel 637,830 Materials & Services 85.874 Capital Outlay Total CivillSpecial Units 723,704 Automotive/Communications Personnel 413.153 Materials & Services 1.406.033 Capital Outlay 18,663 Total Automotive/Communications 1,837,849 Investigations/Evidence Personnel 1,283,221 Materials & Services 142,001 Capital Outlay Total Investigations/Evidence 1,425,223 Patrol Personnel 7,325,801 Materials &Services 613,033 Capital Outlay 235,856 Total Patrol 8,174,690 Records Personnel 583,461 Materials & Services 101,717 Capital Outlay Total Records 685,178 Adult Jail Personnel 10,934.201 Materials & Services 1,879.643 Capital Outlay 36.573 Transfer Out -Jail Debt Service Total Adult Jail 12,850,417 Court Security Personnel 285,997 Materials & Services 12,063 Capital Outlay Total Court Security 298,060 Emergencv Services Personnel 175,729 Materials &Services 9,710 Capital Outlay Total Emergency Services 185,439 Special Services Personnel 1,024,967 Materials & Services 175,717 Capital Outlay 36,096 Totat Special Services 1,236,781 Training Personnel 345,417 Materials & Services 136,300 Capital Outlay Total Training 481,717 Other Law Enforcement ServiCes Personnel 607,877 Materials &Services 60,035 Capital Outlay Total Other Law Enforcement Svcs 667,913 Non-Departmental Materials & Services 85,253 Total Non-Departmental 85,253 Total ExpendttunlS $ 30,915,283 FY 2014 -Year to Date (67% of Year) FY 2014 Actual I Budget Budget I Projection I $ Variance 891,180 665.075 - 1,556,255 677,195 85,314 - 762,509 268.186 816,310 35,750 1,120,246 862,288 96,849 - 959,138 4,941,223 357,659 249,274 5,548,155 439,750 26,981 - 466,731 7,882,967 1,230,188 56.519 51,969 9,221,643 187,088 7,193 - 194,281 124,034 14,351 - 138,385 763,966 99,544 - 863,510 228,607 55,658 - 284,265 494,129 57,034 - 551,163 54,467 54,467 $21,720,750 63% 67% 0% 65% 67% 89% 0% 69% 66% 68% 97% 68% 64% n% 0% 65% 64% 63% 97% 65% 66% 25% 0% 60% 65% 63% 74% 17% 64% 70% 74% 0% 70% 63% 54% 0% 62% 61% 47% 0% 58% 59% 39% 0% 54% 70% n% 0% 71% 67% 67% 1,411,820 989,918 100 2,401,838 1,009,306 95,769 5,100 1,110,175 404,407 1,202,505 37,000 1,643,912 1,338,593 133,985 100 1,472,678 7,723,459 563,921 257,572 8,544,952 665,327 109,025 100 774,452 12,060,079 1,947,790 76,590 300,000 14,384,459 265,966 9,786 100 275,852 196,825 26,348 100 223,273 1.251,196 211,502 35,600 1,498,298 384,725 143,154 100 527,979 705,392 74,131 100 779,623 81,701 81,701 1,373,820 38,000 990,018 (100) 100 2,363,838 38,000 1,009,306 100,869 (5,100) 5,100 1,110,175 404,407 1,203,755 (1,250) 35,750 1,250 1,643,912 1,303,593 35,000 134,085 (100) 100 1,437,678 35,000 7,623,459 100,000 563,921 249,274 8,298 8,436,654 108,298 665,327 109,125 (100) 100 774,452 11,910,079 150,000 2,102,790 (155,000) 56,520 20,070 244,970 55,030 14,314,359 70,100 280,966 (15,OOO) 9,786 100 290,752 (14,900, 196,825 26,448 (100) 100 223,273 1,251,196 211,502 16,600 19,000 1,479.298 19,000 384,725 143,254 (100) 100 527,979 735,392 (30,000) 74,131 100 809,523 (29,900) 81,701 Page 4 81 1701 64% $33,719,192 $ 33,493,594 $ 225,598 LED #1 -Countywide Statement of Financial Operating Data Through February 28, 2014 FY 2014 -Year to Date (67% of Year) Actual I Budget FY 2014 Budget I Projection I $ Variance 15,802,976 98% a) 16,103,377 16,468,804 365,427 400,491 79% 507,902 501,263 (6,639) 18,668 73% b) 25,500 18,668 (6,832) 24,309 21% 115,524 115,524 27,255 59% 46,143 46,143 107,806 n/a c) -107,806 107,806 3,233 65% 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 60,000 375,703 7890% 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 -- 19,633 131% 15,000 25,000 10,000 51,232 102% 50,000 50,000 1,825 52% 3,500 3,500 54,742 68% 80,000 80,000 7,200 144% 5,000 10,000 5,000 12,219 94% 13,000 18,000 5,000 237,543 95% h) 250,000 300,000 50,000 30,956 97% 32,000 40,000 8,000 63,070 122% 51,897 63,070 11,173 19,302 67% 28,849 28,849 18,624,596 97% 19,116,763 20,091,671 974,908 13,550,210 55% * 24,478,462 21,020,365 3,458,097 80,000 100% 80,000 80,000 100,000 100% 100,000 100,000 13,730,210 56% 24,658,462 21,200,365 3,458,097 4,894,386 (5,541,699) (1,108,694) 4,433,005 6,507,110 5,541,699 6,507,110 965,411 $ -$5,398,415 $5,398,415$ 11,401,495 I Beginning Net Working Capital -Requested Budget $5,242,177 FY 2013 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 TiDe 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 * 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 O~ID distributions will be less than planned for the year Page 5 h) Civil fees for property sales and concealed handgun licenses will be above plan for the year LED #2 -Rural 702 Statement of Financial Operating Data Through February 28,2014 FY2014 -Year to Date FY 2013 (67% of Year) FY2014 Budget I Projection I $ Variance 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 Sheriff's 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 $ 3,046,683 I BudgetActual 7,560,365 96% a) 7,839,932 7,878,906 38,974 197,071 75% 263,858 246,565 (17,293) 30,622 211% b) 14,500 35,000 20,500 8,389 34% c) 25,000 25,000 59,063 77% 76,500 76,500 17,007 65% c) 26,000 26,000 80,672 48% 169,000 169,000 9,495 17% d) 55,000 15,000 (40,000) 94,171 63% c) 150,000 150,000 -0% e) 375,703 -(375,703) 1,516,198 67% e) 2,274,297 2,713,243 438,946 -nla -- 324,452 67% 486,678 486,678 39,513 67% 59,270 59,270 39,513 67% 59,270 59,270 27,868 70% 40,000 40,000 108 nla -108 108 3,675 37% 10,000 7,000 (3,000) 6,782 68% 10,000 10,000 85,311 68% 125,000 125,000 13,314 111% 12,000 20,000 8,000 5,000 nla -5,000 5,000 7,000 nla -7,000 7,000 46,460 88% 53,000 53,000 10,172,051 84% 12,125,008 12,207,540 82,532 8,170,539 56% *' 14,525,221 12,473,229 2,051,992 120,000 100% 120,000 120,000 100,000 100% 100,000 100,000 8,390,539 57% 14,745,221 12,693,229 2,051,992 1,781,511 (2,620,213) (485,689) 2,134,524 3,046,683 ,4,828,194 2,620,213 $ -3,046,683 $2,560,995 426,470 $2,560.995 I Beglnmng Net Working Capital -Requested Budget $ 2,416,760 .., 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) HIDTA overtime reimbursements for drug investigations will exceed plan c) Invoiced quarterly. Reimbursements reflect seasonal activity d) Change in distribution of Circuit Court revenue by State e) Due to Transient Room Taxes projected to exceed budget, the $2,650,000 annual payment and an additional prOjected $63,243 payment will be received from Transient Room Tax Fund Page 6 Revenues Medicare Reimbursement Federal Grant & Fed Reimb Federal Grant (ARRA) State Grant Child Dev & Rehab Center State Miscellaneous OMAP Family Planning Exp Proj Grants (Intergvt, Pvt, & Local) Contract Payments Patient Insurance Fees Health Dept/Patient Fees Vital Records-Birth Vital Records-Death Environmental Health-Lic Fac Interest on Investments Donations Interfund Contract Miscellaneous Total Revenues Expenditures Personnel Services Materials and Services Capital Outlay Transfers Out Total Expenditures Revenues less Expenditures Transfers In-General Fund Transfers In-PH Res Fund Transfers In-Gen. Fund Other Total Transfers In Change in Fund Balance Beginning Fund Balance PUBLIC HEALTH Statement of Financial Operating Data Through February 28,2014 FY 2014 -Year to FY2013 Date (67% of Year) Actual Actual I %Of Budget FY2014 Budget I Projection I$ Variance 68 -n/a - - 49,909 1248% 4,000 90,455 86,455630 -0% 85,000 80,750 (4,250)212,500 1,770,627 59% a) 3,021,360 3,089,284 67,9242,795,249 17,815 45% b) 39,609 39,609 38,154 41,383 25% b) 163,310 85,835 (77,475)248,176 479,486 78% 612,400 677,477 65.077578,042 291,362 53% 550,000 550,000 519,121 33,519 20% 164,923 164,923 40,214 51,692 34% b) 151,316 68,456 (82,860)174,624 155,660 85% 184,200 198,881 14,681214,544 60,642 51% 119,400 103,810 (15,590)95,108 26,325 64% 41,000 41,000 32,475 68,355 68% 100,000 100,000 112,235 667,099 89% c) 753,750 753,750 755,693 4,674 78% 6,000 6,750 7506,262 44,662 2481% 1,800 44,662 42,86219,366 48,366 27% b)d) 180,426 91,691 (88,735)162,757 3,425 5,516 394% 1,400 5,516 4,116 6,008,643 3,817,092 62% 6,179,894 6,192,849 12,955 6,344,766 4,281,507 60% 7,153,756 6,637,269 516,487 2,036,535 1,181,443 55% 2,132,898 2,050,000 82,898 --0% 100 -100 157,200 78,660 50% 157,320 157,320 - 5,541,610 59% 9,444,074 8,844,589 599,4858,538,501 {1,724,518} (3,264,180) (2,651,740) 612,440{2,529,858} 1,800,984 67% 2,701,475 2,701,475 2,349,357 16,500 50% 33,000 33,000 62,136 65,100 32,550 50% 65,100 65,100 1,850,034 66% 2,799,575 2,799,575 2,476,593 125,516 (464,605) 147,835 612,440(53,265) 1,273,934 92% 1,385,592 1,273,934 {111,658}1,327,199 $ 1,399,450 $ 920,987 $ 1,421,769 $ 500,782Ending Fund Balance $ 1,273,934 .I Beginning Net Working Capital -Requested Budget $ 1,570,821 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 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 February 28,2014 FY2014 Budget I Projection I $ Variance 12,153,315 57% 21,340,390 19.148,428 2,191,96217,117,821 (1,280,358) (3,166,344) (1,016,304) 2,150,040(3,022,909) 918,200 67% 1,377,302 1,377,302 1,307,787 -n/a --484,494 264,631 195,728 67% 293,593 293,593 524,039 -n/a -- 1,113,928 67% 1,670,895 1,670,895 .2,580,951 (166,430) (1,495,449) 654,591 2,150,040(441,958) 2,671,137 77% 3,461,651 2,671,137 (790,514)3,113,095 $2,504,707 $1,966,202 $3,325,728 $ 1,359,526 $2,671,137 .I BegInning Net Working Capital -Requested Budget $3,313,248 FY2013 Actual 5,650 122,971 252,331 63,750 7,552,648 62,361 229,038 121,876 144,595 23,317 110,491 19,900 16,625 5,224,877 127,000 17,482 FY 2014 -Year to Date (67% of Year)I Ufo ot Actual Budget 4,225 65% 6,500 85,652 61% 140,600 102,481 41% a) 252,349 63,750 250% 25,500 4,553,911 53% b) 8,533,166 22,120 36% c) 61,860 144,086 63% 230,000 127,108 88% 144,246 73,325 54% 137,000 499 n/a 127,347 81% 158,082 12,789 62% 20,500 9,750 53% 18,500 5,488,595 66% 8,318,643 36,420 29% d) 127,000 20,900 20900% 100 14,094,911 10,872,957 60% 18,174,046 10,916,057 8,131,637 58% 14,042,752 5,970,799 3,919,229 55% e) 7,082,738 26,965 -0% 10,000 204,000 102,450 50% 204,900 6,500 140,600 204,849 (47,500) 63,750 38,250 8,077,086 (456,080) 30,000 (31,860) 534,086 304,086 193,792 49,546 150,000 13,000 499 499 222,319 64,237 20,500 18,500 8,318,643 127,000 24,000 23,900 18,132,124 (41,922) 12,810,808 1,231,944 6,122,720 960,018 10,000 - 204,900 - 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-On Site Prog Planning-Current Planning-Long Range Total Revenues Expenditures Adm in-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Pgm Planning-Current Planning-Long Range Transfers Out (DIS Fund) Total Expenditures Revenues less Expenditures Transfers In General Fund -Gen Ops General Fund -LlR Planning A&T Reserve (DIS assistance) Other Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance COMMUNITY DEVELOPMENT Statement of Financial Operating Data Through February 28,2014 FY 2014 -Year to Date (67% of Year)FY 2013 I Ufo ot Actual BudgetActual 31,848 26,099 46% FY2014 Budget I Projection I $ Variance 56,243 62,605 6,362 2,879 192% a) 1,500 3,750 2,250778 239,264 165,958 93% 178.000 263,000 85,000 1,087,913 87% 1,247,359 1,570,450 323,0911,563,938 255,301 90% 283,073 382,700 99,627336,210 173,446 85% b) 204,800 234,771 29,971166,428 265,986 92% 288,484 422,880 134,396340,564 547,975 86% 634,602 845,150 210,548798,221 348,545 245,455 89% 274,527 504,193 229,666 2,771,011 87% 3,168,588 4,289,499 1,120,9113,825,796 1,068,643 64% c} 1,669,409 1,715,138 (45,729)1,311,935 80,077 64% 124,246 126,346 (2,100)117,502 183,587 67% 275,515 279,224 (3,709)208,357 446,676 66% d) 672,796 745,106 (72,310)599,764 144,425 66% 218,300 217,272 1,028200,596 163,822 147,420 61% e} 241,036 205,675 35,361 118,007 69% 171,529 200,997 (29,468)160,291 581,155 430,847 65% 665,901 675,355 (9,454) 242,438 62% 391,485 436,000 (44,515)356,807 179,155 173,338 97% 179,035 173,338 5,697 3,035,456 66% 4,609,252 4,774,451 {165,199}3,879,383 (53,586) (264,446) (1,440,664) (484,952) 1,286,110 -0% f) 465,121 (465,121)854,872 330,240 67% 495,360 495,360495.360 -0% f) 89,518 (89,518)89.577 -0% 100 {100~- 1,439,809 330,240 31% 1,050,099 495,360 {554,739} 1,386,223 65,794 (390,565) 10,408 400,973 192,482 1,578,705 227% 696,290 1,578,705 882,415 $1,644,499 $ 305,725 $1,589,113 $1,283,388$1,578,705 I Beginning Net Working Capital. Requested Budget $1,589,113 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 Perm it 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 ROAD Statement of Financial Operating Data Through February 28, 2014 FY 2014 -Year to Date (67% of Year)FY 2013 I "10 Of Actual Actual Budget FY2014 Budget I Projection I $ Variance 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 7,335 -n/a -- 140,591 29,585 21% 140,000 140,000 1,265,279 -0% a) 356,270 1,205,101 848,831 1,064,365 n/a b) -1,064,365 1,064,365- 542,290 588,197 76% 773,452 588,198 (185,254) 7,783,856 74% 10,554,500 11,000,000 445,50010,495,426 202,418 65% c) 310,000 783,380 473,38045,486 27,482 7% c) 370,000 294,535 (75,465)315,525 84,691 847% c) 10,000 84,692 74,6921,861 -0% c) 10,000 -(10,000)10,000 28,528 158% 18,000 32,000 14,00032,342 -0% d) 562,000 527,450 (34,550)526,110 255,369 165,786 75% 220,000 200,000 (20,000) -0% 90,000 75,000 (15,000)82,542 49,503 -n/a -- -0% d) 1,500 1,500 24,628 13,478 108% 12,500 44,017 31,51730,387 358,169 65% 550,000 495,000 (55,000)623,074 202,991 75% 270,000 261,022 (8,978)287,313 61,890 267% e) 23,200 62,766 39,56635,018 10,611,436 74% 14,271,422 16,859,026 2,587,60414,770,079 3,536,651 66% 5,385,717 5,324,918 60,7995,303,241 4,655,030 45% 10,306,609 9,161,700 1,144,9097,277,398 87,057 3% 2,882,108 94,800 2,787,30867,987 450,000 100% 450,000 450,000 275,000 8,728,738 46% 19,024,434 15,031,418 3,993,01612,923,627 1,882,698 (4,753,012) 1,827,608 6,580,6201,846,452 141,074 50% d) 282,148 282,148 276,272 -0% 400,000 -(400,000)- -0% 1,000 -{1,000l- 141,074 21% 683,148 282,148 (401,000)276,272 2,023,772 (4,069,864) 2,109,756 6,179,6202,122,724 6,846,576 114% 6,014,368 6,846,576 832,2084,723,852 $8,870,349 * $ 1,944,504 $8,956,332 $ 7,011,828 Ending Fund Balance $ 6,846,576 . .I Beginning Net Working Capital -Requested Budget $8,954,332 a) Payment received annually in February b) One-time PILT 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 February 28,2014 FY 2014 -Year to FY2013 Date (67% of Year) I %of Actual Actual Budget Revenues DOC Measure 57 219,240 220,788 Justice Reinvest HB3194 458,143 State Miscellaneous 4,301 4,142 Alternate Incarceration 7,408 State Subsidy 22,329 10,937 SB 1145 2,748,555 2,272,343 Probation Work Crew Fees 14,136 3,281 Claims Reimbursement 6,997 Miscellaneous 4,648 570 Electronic Monitoring Fee 177,947 146,692 Probation Superv. Fees 189,330 131,624 Interest on Investments 5,743 4,389 Interfund -Sheriff 50,000 33,333 Sale of Equipment 250 - Crime Prevention Grant 50,000 25,000 CFC-Domestic Violence 63,906 35,120 Total Revenues 3,550,384 3,360,767 Expenditures Personnel Services 2,956,034 2,215,737 Materials and Services 912,384 669,739 Capital Outlay -- Total Expenditures 3,868,418 2,885,476 Revenues less Expenditures (318,034) 475,291 Transfers In-General Fund 435,328 300,792 Change in Fund Balance 117,294 776,083 Beginning Fund Balance 630,226 747,520 Ending Fund Balance $ 747,520 $1,523,603 . . .I Begmnlng Net Workmg Capital -Requested Budget 101% a) n/a b) 96% 49% 79% 77% c) 25% d) n/a e) 13% f) 94% g) 75% h) 73% 67% n/a 50% i) 47% i) 80% 66% 68% g) 0% 66% 67% 106% KeVlsea I Budget FY2014 Projection I $ Variance 219,240 458,143 4,301 15,000 13,826 2,951,504 13,376 - 4,500 156,000 175,000 6,000 50,000 - 50,000 73,938 220,788 1,548 458,143 - 4.142 (159) 15,000 - 13,826 - 3,029,790 78,286 4,956 (8,420) 6,997 6,997 855 (3,645) 220,038 64,038 197,436 22,436 7,000 1,000 50,000 - -- 50,000 - 73,938 - 4,190,828 4,352,909 162,081 3,361,157 986,980 100 3,361,157 1,051,862 - - (64,882) 100 4,348,237 4,413,019 (64,782) (157,409) (60,110) 97,299 451,189 451,189 - 293,780 391,079 97,299 707,953 747,520 39,567 $1,001,733 $1,138,599 $ 136,866 $1,030,824 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) State grant in aid budget for FY 14 higher than budgeted d) Program participation decreasing e) Insurance settlement f) Number of out of state transfers was less than projected, lowering the fee collection g) Program utilization increase h) Program collection rate is higher, possibly due to more employed offenders i) Quarterly payments not yet received Page 11 CHILDREN & FAMILIES COMMISSION Statement of Financial Operating Data Through February 28, 2014 I FY 2014 -Year to FY2013 Date (67% of Year) Actual Actual I %of Budget FY 2014 Revised Budget Projection I $ Variance Revenues Federal Grants 252,020 125,590 31% a) 402,044 262,798 (139,246) Title IV -Family Sup/Pres 39,533 7,331 33% 21,994 21,994 - HealthyStart Medicaid 80,557 20,000 25% 80,000 80,000 Youth Investment 196,053 31,262 25% 125,048 125,048 State Grant -0% 55,185 -(55,185) State Prevention Funds 65,270 -n/a --- HealthyStart /R-S-G 219,950 132,927 52% a) 254,322 264,623 10,301 OCCF Grant 392,440 37,386 20% a) 189,636 133,984 (55,652) Charges for Svcs-Misc 5,148 2,220 111% 2,000 4,000 2,000 Program Fees 5,645 2,790 n/a 5,600 6,060 460 Court Fines &Fees 73,959 51,391 68% 75,034 77,086 2,052 Interest on Investments 3,659 1,804 180% 1,000 2,700 1,700 Donations 13 50 n/a -50 50 Private Grant 130 nla -130 130 Interfund Grants 358,343 219,812 63% a) 350,375 329,624 ~20,751l Total Revenues 1,692,590 632,692 40% 1,562,238 1,308,097 (254,141) Expenditures Personnel Services 570,985 333,896 62% b) 539,665 526,259 13,406 Materials and Services 1,424,002 582,168 38% 1,530,796 1,244,868 285,928 Total Expenditures 1,994,987 916,064 44% 2,070,461 1,771,127 299,334 (283.372) (508,223) (463.030) 45,193Revenues less Expenditures (302,397) Transfers In General Fund 275,984 185,824 67% 278,739 278,739 General Fund -Other 44,675 50% 89,350 89,350 230,499 63% 368,089 368,089 Total Transfers In 275,984 (52,873) (140,134) (94,941) 45,193Change in Fund Balance (26,413) 548,572 146% 375,704 548,572 172,868Beginning Fund Balance 574,985 ...$ 495,699 $ 235,570 $ 453,631 $ 218,061Ending Fund Balance $ 548,572 . . .I Beginning Net Working Capital -Requested Budget $ 280,000 a) Revised to reflect actual award b) Removed 1.0 FTE Early 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 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 -- SOLID WASTE Statement of Financial Operating Data Through February 28,2014 FY 2014 -Year to Date (67% of Year)FY 2013 I %of Actual BudgetActual Operating Revenues Miscellaneous 19,127 12,549 Franchise 3% Fees 209,076 86,287 Commercial Disp. Fees 971,213 676,729 Private Disposal Fees 1,376,005 943,738 Franchise Disposal Fees 3,980,498 2,835,811 Yard Debris 107,801 55,307 Special Waste 73,568 35,872 Interest 8,118 6,550 Leases 10,801 8,101 Recyclables 47,033 25,591 Miscellaneous 3,131 - Total Operating Revenues 6,806,370 4,686,534 Operating Expenditures Personnel Services 1,651,419 1,188,030 Materials and Services 2,808,337 1,967,372 Debt Service 946,711 384,886 Capital Outlay 76,335 25,895 Total Operating Expenditures 5,482,802 3,566,184 Operating Rev less Exp 1,323,569 1,120,351 Transfers Out Road 276,272 141,074 Capital Reserve 630,000 357,500 Total Transfers Out 906,272 498,574 Change in Fund Balance 417,297 4,187,960 Beginning Fund Balance 807,470 1,224,767 Ending Fund Balance $1,224,767 $5,412,727 FY 2014 Budget I Projection I$ Variance 69% 6,754,776 7,234,901 480,125 64% 1,868,124 1,867,446 678 59% 3,311,993 3,325,268 (13,275) 41% c) 930,157 930,157 - 47% 55,000 50,896 4,104 58% 6,165,274 6,173,767 (8,4931 589,502 1,061,134 471,632 50% d) 282,148 282,148 - 66% e) 545,000 576,000 {31,ooOl 60% 827,148 858,148 {31,OOO} -(237,646) 202,986 502,632 148% 825,655 1,224,767 399,112 $ 588,009 $1,427,753 $ 901,744 57% 43% a) 71% 72% 69% 65% 143% b) 82% 75% 57% n/a 22,000 200,000 954,100 1,309,350 4,095,525 85,000 25,000 8,000 10,801 45,000 - 20,000 (2,000) 210,000 10,000 1,045,550 91,450 1,498,000 188,650 4,264,550 169,025 92,000 7,000 40,000 15,000 9,000 1,000 10,801 45,000 .I Beglnnmg Net Workmg Capital -Requested Budget $1,428,003 a) Due April 15, 2014 b) Unpredictable-revenue mainly from clean-up projects c) Payments made November and May d) Transfers will be made quarterly e) As requested during the year; additional $31,000 to come from Contingency Page 13 RISK MANAGEMENT Statement of Financial Operating Data Through February 28.2014 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 / Benefit Defense Professional Service Insurance Loss Prevention Miscellaneous Repair / 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 -SeWementlBenefits 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 2013 Actual 262.333 313.480 173,635 1,448,553 254,165 34,401 1,300 76 23,060 12.226 2,523,228 382,659 50.919 85.751 148.035 8,790 3.290 200 679,645 159,171 54,449 213,620 366 16,030 54,919 71,316 367,051 - 141,960 36,000 46,366 591,376 137,082 1.693.039 308,508 131,414 2,132,961 390.267 2.240.791 $2,631,057 , , , ,I Beginning Net Working Capital -Requested Budget FY 2014 -Year to Date (67% of Year) I "/0 of Actual Budget 181.882 67% 217,684 67% 109,433 67% 1,008.125 67% 206,797 67% 5,154 13% 490 21% 14 18% 19,350 138% 9,232 77% 66% 223,109 36.253 12.527 151.339 227 2.976 4,531 430,962 108% 1,758,161 166,668 133,892 300,560 120% 205 11,382 32,367 43,955 37% 287,140 5,000 113,452 21,712 25,860 453,164 57% 80,468 40% 1,309,109 74% 201.602 60% 99,928 51% 1,610,639 10% 147,522 2,631.057 $2,778,579 .. FY2014 Budget I Projection I $ Variance 272,823 272,823 326,526 326,526 164,150 164,150 1.512.188 1,512,188 310,203 310,203 40,000 40.000 2,300 2,300 80 80 14,000 22.000 8,000 12,050 12,050 2,654,320 2,662,320 8,000 400,000 550,000 (15O,OOOl 250,000 350,000 {100,000} 120,000 90,000 30.000 800,000 610.000 190,000 200,000 180,000 20,000 1,770,000 1,780.000 {10.oo0l 333.327 333.327 - 197.193 197.093 100 2,300,520 2,310,420 {9,90Ol 353,800 351,900 (1.900) 2,517,479 2.631.057 113.578 $ 2,871,279 $ 2,982,957 $ 111,678 $ 3,074,957 Page 14 -- DESCHUTES COUNTY 9-1-1 Statement of Financial Operating Data Through February 28,2014 FY 2013 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 -Year to Date (67% of Year) I 'Yo Of Actual Budget 5,923,567 100% a) 154,732 71% -0% b) 22,868 64% 378,367 50% c) -0% 26,930 90% 43,191 80% -O%d) -0% 55,783 620% -n/a 30,713 51% FY 2014 Budget I Projection I $ Variance 5,947,600 6,173,348 190,000 219,007 193,698 (25,309) 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 55,783 46,783 - 60,600 60,600 6,636,151 86% 7,729,998 7,977,220 211,474 2,955,461 67% 4,432,356 4,432,356 1,329,473 62% 2,132,476 2,132,476 61,644 10% e) 600,000 600,000 4,346,577 61% 7,164,832 7,164,832 2,289,574 565,166 812,388 211,474 7,800,000 100% 7,800,000 7,800,000 (5,510,426) (7,234,834) (6,987,612) 211,474 10,398,030 106% 9,800,000 10,398,030 598,030 4,887,604 $2,565,166 $3,410,419 $ 809,505$ .I Beginning Net Working Capital -Requested Budget $ 3,410,000 a) Current year taxes due November, February, and May b) Reimbursement grant for CAD to CAD Capital Expenditures. Awaiting payment from ODOT c) Payments received quarterly -October, January, April, and July d) Billed annually e) Capital projects are in progress. Currently evaluating what projects will be addressed this fiscal year. Page 15 Health Benefits Trust Statement of Financial Operating Data Through February 28,2014 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-DentalMsion Claims Refunds Stop Loss Insurance Premium State Assessments Administration Fee (EMBS) Preferred Provider Fee Health Impact Other -Administration Other -Well ness Admin & Wellness Deschutes On-site Clinic Contracted Services Medical Supplies Equipment Other Total DOC Deschutes On-site Pharmacy Contracted Services Medication and Drugs Other Total Pharmacy Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance $ FY2013 Year to Date %ofActual Actual (67% of Year) Budget 12.874,815 9.635,929 68% 30.280 12,420 31% 643.918 519.635 53% 1.405.518 1.051.894 66% 963,987 725.270 76% 99.330 107,637 213% 50,493 1,675 nla 1,240 429 nfa 70,959 41,643 69% 16,140,540 12,096,532 67% 197,101 99,190 47% 11.879,332 7.709,043 63% a) 1,059.923 473,668 44% a) 1,835,199 1,149.566 63% a) (131,375) (151,998) nfa 336,407 185.651 50% 194.510 67.753 32% 334.141 224.907 66% 50,841 32.840 60% 52,224 4,327 8% 101.616 22.531 37% 49.996 82,820 108% 15,762,814 9,801,107 60% 804,311 521,279 57% 33,155 32,578 326% 2,170 -0% 46.715 18.748 49% 886,351 572,604 59% 367.193 191.189 66% 1.446.770 1.084.941 72% b) 63,518 8,460 71% 1,877,480 1,284,590 71% 18,723,746 11.757,491 61% (2,583,206) 339,042 14.551.028 $ 11,967,822 102% FY2014 Budget 14,269.138 40.000 980.000 1.592,750 958,333 50,493 - - 60.000 17,950,714 209,676 12,321,732 1,064,841 1,825,442 - 375.000 215.000 330.000 55.000 55.000 60.162 76.739 16,378,916 915.000 10.000 250 38.310 963,560 289,004 1.500.000 11.876 1,800,880 19.353,032 (1,402,318) 11,700,000 11,967822 $ 12,306,863 $10,297,682 Projection 14,453,894 17,000 810.000 1,580,000 1.100,000 107,637 1,675 429 62,000 18,132,636 175,536 11,430,813 758,423 1.723.994 (151,998) 375,000 215,000 330,000 55.000 4.327 60.162 156.000 14,956,722 915,000 32,578 - 38.310 985,888 289.004 1.725,000 11.876 2.0251880 18,144.025 (11.390) 11.967,822 $11,956,432 $ Variance 184,756 (23.000) (170.000) (12,750) 141.667 57,144 1.675 429 2.000 181,922 34,140 868,297 361,105 117.515 151.998 - - - - 50,673 - F9.261~ 1,422,194 (22.578) 250 - (22,328) - (225.000) - (225,OOO~ 1.209,007 1.390,928 267.822 $1,658,750 I % of Exp covered by Revenues 86.2% 102.9% 92.8% 99.9% I Beginning Net Working Capital· Requested Budget $11,585,710 a) Projection based on combination of annualizing current year and 12-month roiling average b) February based on January actual of $164.000. Projection based on March -June at $160,000 per month. Page 16 FAIR AND EXPO CENTER Statement of Financial Operating Data Through February 28,2014 Revenues Miscellaneous Vending Machines Telephone Fees -Events Special Events Revenues Interest Storage Camping at F & E Horse Stall Rental Concession % -Food Rights (Signage, etc.) Grants Interfund Rentals Annual County Fair (net) Interfund Contract Total Revenues Expenditures: Personnel Services Materials and Services Debt Service Capital Outlay Total Expenditures Revenues less Expenditures Transfers In: General Fund Room Tax -6% (Fund 160) Room Tax -1% (Fund 170) less: Promotion Expenditures Fair & Expo Reserve Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance FY2013 Actual $ 4,102 - 255 383,339 76 35,283 16,700 48,036 139,006 85,338 - 2,400 245,000 45,000 1,004,534 821,293 580,396 114,117 9,000 1,524,806 (520,272) 320,000 25,744 82,800 50,000 478,544 (41,728) 35,055 FY 2014 -Year to Date (67% of Year) %of BudgetActual FY2014 Projection $ VarianceBudget $ 5,000 $ 5,000 $ - 1,500 1,500 - -140 140 395,000 504,922 109,922 -382 382 54,000 40,000 (14,000) 11,000 15,000 4,000 30,000 45,000 15,000 152,000 120,000 (32,000) 80,000 80,000 - a) 180,000 180,000 - 2,400 2,400 - b) 250,000 205,000 (45,OOO) --- 1,160,900 1,199,344 38,444 887,593 887,593 c) 667,733 650,674 17,059 112,974 112,974 a) 180,100 180,000 100 1,848,400 1,831,241 17,159 (687,500) (631,897) 55,603 374,186 374,186 25,744 25,744 189,156 225,734 36,578 100,000 100,000 689,086 725,664 36,578 1,586 93,767 92,181 48,827 {6,673l ~55,5OO~ $ 50,413 $ 87,094 $ 36,681 $ 3,371 106 140 236,852 382 14,614 838 1,635 58,171 60,000 62,006 1,600 205,000 - 644,715 589,791 435,727 69,227 176,289 1,271,034 (626,319) 249,456 17,160 126,104 50,000 442,720 (183,599) (6,673) 67.4% 7.1% nla 60.0% nla 27.1% 7.6% 5.5% 38.3% 75.0% 34.4% 66.7% 82.0% nla 55.5% 66.4% 65.3% 61.3% 97.9% 68.8% 66.7% 66.7% 66.7% 50.0% 64.2% $ (190,272) I Beginning Net Working Capital -Requested Budget S 50,000 $ (6,673) 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 February 28, 2014 FY 2014 -Year to FY2013 Date (67% of Year) I "/oot Actual Revenues Court Fines &Fees a) 357,920 State Miscellaneous Interest on Investments 796 Total Revenues 358,716 Expenditures Personnel Services 365,245 Materials and Services 166,294 Total Expenditures 531,539 Revenues less Expenditures (172,823) Transfers In-General Fund a) 221,716 Change in Fund Balance 48,893 Beginning Fund Balance 104,925 Ending Fund Balance $ 153,818 Actual Budget FY2014 Budget I Projection I $ Variance - 228,385 54% b)c) 422,500 407,103 (15,397) 0% 600 600 435 48% 900 900 228,820 54% 424,000 408,603 (15,397) 274,429 62% 445,984 404,099 41,885 128,802 68% 190,210 190,687 {477} 403,231 63% 636,194 594,786 41,408 (174,411) (212,194) (186,183) 26,011 93,880 67% 140,819 140,819 (80,531) (71,375) (45,364) 26,011 153,818 124% 124,241 153,818 29,577 ...$ 73,286 $ 52,866 $ 108,454 $ 55,588 . .I Beginning Net Working Capital -Requested Budget $ 153,818 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". February fines, to be received in March -$41,718 c) Collections tend to be seasonal and are greater during February, March and April Page 18 ..J. 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 February 28, 2014 Revenues Grants -Private Lease Payments Total Revenues Expenditures Debt Service: Interest Expense Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance FY 2013 Actual FY 2014 -Year to Date (67% of Year) Actual I % of Budget $ - 24,408 24,408 $ - 16,272 16,272 0.0% 66.7% 66.7% 14,617 14,617 9,527 9,527 39.0% 39.0% 9,792 (2,710,173) $ (2,700,381J 6,745 (2, 700,381) $ (2,693,63Z) 100.0% a) Interest on February 2014 negative cash balance: $1,1780.95. FY 2014 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) b) Inception through February 28,2014: 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 $ 89,496 2,241,313 17,578 250,000 5,289 3,732 2,517,913 265,220 2,783,133 $ (2,693,637) Deschutes County ..... Campus Improvement (Fund 463) Inception through February 28,2014 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 8,054 500 8,554 Total Resources 1,317,420 350,500 1,667,920 EXPENDITURES: Basement Jail/Boller Demolition JB1 168,109 168,109 Basement Public File View JB2 141,862 141,862 18t Floor Public File View JB3 117,980 117,980 1st Floor Restrooms/Haslinger Court JB4 401,231 401,231 1 st Floor DeHoog/Bagley Court/Jury Room JB5 81,702 81,702 Accounting Area Open Workspace JB6 40,257 40,257 Courthouse DA Offices JB7 34,348 34,348 Hearing Room Justice Bldg 21Basement Phases 1/2 JB8 60,278 613,320 673,598 "Stone Building" 720 720 Internal Service Fund Charges 5,863 2,250 8,113 Total Materials & Services 1,052,350 615,570 1,667,920 Revenues less Expenditures $ 265,070 $ (265,070) Notes: A. Remaining proceeds from the FF&C borrowing for the OSP/911 Building. B. Projected $350,000 subject to being approved in the FY 2015 budget. Completed Projects JRF 3/3/2014 ,taw? P:4IA% M~II!I!n"W"!"I'IU.H ntr::4h$ $A{"".I+Aiflb{J k i; SKARiQ,;!&, ihk..iGiNfi'lrIUll""""'Ali -" Deschutes County Jail Project (Fund 456) -Phase II Beginning July 1,2012 Through February 28,2014 Project Budget (Note 1) Actual (Through February 28, 2014) Committed - Projected Total (Actual + Committed + Projected) Variance Resources Interest Transfers In: General County Projects (142) General Capital Reserve (143) General Fund (001 ) Sheriff's Office 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 -Security System FF &E -Storage System Construction -Expansion &Remodel (2) Construction Contingency $ 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 $ 32,504 100,000 1,250,000 750,000 540,939 8,403,481 11,076,925 798,524 20,226 593 500 2,893 9,127 322,705 7,938 23,144 8,555 68,866 4,314,560 $ $ 5,000 15,876 10,556 5,537,439 136,000 141,000 5,600 10,000 8,044 10,000 40,000 2,779 $ 37,504 100,000 1,250,000 750,000 136,000 540,939 8,403,481 11,217,925 820,000 20,226 593 500 12,893 9,127 322,705 7.938 41,744 18,555 68,866 40,000 9,852,000 2,779 11,347 136,000 3,481 150,829 (20,226) (593) (500) 22,108 (9,127) (12,705) 32,062 (8,044) 11,445 (68,866) (393,604) 297,221 Total Expenditures 11,067,096 5,577,631 5,563,871 76,423 11,217,925 (150,829) Net $ $ 5,499,294 $(5,563,871) 64,577 (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) Change Order #2-$115,242 (Addenda 5 &6-$29,514. JRF 3/11/2014 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 February 28,2014 ACTUAL Encumbrances & Commitments Project to Qate J 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) 25,533 1,693 21,983 23 100,967 25,000 25,533 1,693 21,983 23 125,967 1,402,013 230 1,402,243 1,402,013 230 1,402,243 b) a) 1,503,210 25,000 1,528,210 532,246 (25,000) 507,246 PROJECTION f3 ud get * I I projected I I Variance 5,500,000 1,402,013 25,000 700,000 50,000 7,677,013 1,402,013 25,000 700,000 50,000 2,177,013 (5,500,000) (5,500,000) 325,000 100,000 31,724 200,000 20,000 676,724 325,000 100,000 31,724 200,000 20,000 23 676,747 ~23~ ~23} 1,402,013 5,481,426 6,883,439 1,402,013 1,402,013 5,481,426 5,481,426 116,850 7,677,013 2,078,760 116,850 5,481,403 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) JRF 3/11/2014 - RESOURCES: Beginning Net Working Capital Federal Grants Resources from Fund 142 Transfer in (Fund 142) Transfer in (Fund 270) 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 Deschutes County Sisters Health Clinic (Fund 464) Inception through February 28, 2014 ACTUAL Received and Expended Encumbrances & Commitments Project to Date 40,000 48,626 100,000 155,000 50,000 565 189,191 205,000 57,639 1,140 2,029 2,800 25,549 2,151 26 91,334 55,312 497,418 55,312 497,418 146,646 497,418 42,545 (292,418) 40,000 48,626 a) 255,000 50,000 565 394,191 57,639 a) 1,140 2,029 2,800 25,549 2,151 26 91,334 552,730 b) 552,730 644,064 (24'!~'7~) Cumulative Through Projected I 6/30/14 500,000 500,000 48,626 48,626 255,000 255,000 50,000 50,000 600 600 854,226 854,226 57,639 56,607 2,000 2,000 2,029 2,029 4,720 3,318 25,549 25,549 2,000 2,000 2,151 2,151 1,810 4,000 97,898 97,654 756,328 717,730 756,328 717,730 854,226 815,384 a) $48,626 paid to the architect in FY 2012 with resources from General County Projects Fund (Fund 142) b) Additional costs due to delay in the project have not yet been determined. JRF 3/13/2014 ~I~~:W Ci4Hft'*"\I;;4,J$@,ti4mq; aM AI 'M«m,4b§JiJ J PilAU; %%%A44,Q)&It¥;:;:,;ztA4; 4j(MP 8!4&+ 01;; !4. Deschutes County General Support Services -eocc Conference/Seminar, EducationfTraining and Travel Expenditures County College Expenditures FY 2014 -:-c_om_m_od_a_ti_on_s_-~_-_-_-_-_-_-_-_-_-_-_.-I 810; 164 i -I 1,143 91 1 727 I --2,935 BOCC Conference &Travel Tammy Baney Jut I Aug Sep Oct Nov Conf/Sem &EducfTraining , 35 -340! 45 Dec Jan Feb 60 FY2014 I Total 480 ! _~T,-"ra-,-vec:..:I-,-M:.:.:e::...:.a::-=ls,-:--_______-'--_-_-+'__-_+_'__-_-+'_-:------'i---'3::.::0:....j~_.::..50=-+t·_···=---~I ~A~cco~m-m-od-a-ti-on-s--------~-----i-'-----+_---~--'-3~12~.~91~-1::...:.~~,---~i---_+I-- Airfare -i - - - - --! 80 i 507, Mileage reimbursement 478 ' 104 450 I 510 391 , 105 -1 2,038 Ground Transport/Parking ! - I -1------Total Baney 513 104 1,101. 677 5451 105 , 60 i 3,105 Alan Unger ! I , Conf/Sem & EducfTraining i 205 1 -I ~375! -110 I 35 95 830 ' Travel Meals ... "'--" : -I -! -I - -81 - -81 1 .------'-~~4---_---~ ~~r~modations : ~92 i ~ i ~ i ~15=-+--:-+---~::...:.7...:..9-T,--~-+-:i__~-+!---'-1!...:,~...:..86.=......j Mileage reimbursement -! - -I - -2,056 -, 2,056 Ground Transport/Parking -=--: --! - -14 14 Total Unger 397 I 10 i 790 -2,739 35 i 95 4,067 Tony DeBone :!" 1 jI--C:-'o"-n-C::-:f/-:::-Se-m--:C&-=E=-d-u-clT---ra---in~in-"'-g-_--=--_-_-_-_-_--,-+,===52:0=:',===-==:--184-+--34-0+45-1-1-0-+1 --=-1-=-20=-'-,---9-=-+-5:----:-1,-=-31-:-4:-11 Travel Meals ... , -! 82 '! : -:~i-1"-:0=-=0-+1---=-==--'-:---~+-!---~~... I'~~15=-+-1 Airfare ! 658, 50 i -, -1 -1 - - 1 . -708 • Accommod.-'.a-'-ti=on....::.s____._~~_====:,==6=-1.:...:8~i_--=1...:..6...:.-4-1-'___;...._--'~..j..__-+1_1.:.-4::...:.5-41__-______-_-'-1__--'=-:-:-1 1 ... Mileage reimbursement ···-·--·--=-+--10::.::5=-+-----+---4-1"""'1-"-+------+1 '--:-34-C-=7"--': ----,-+---+----'-8.::..62=-1 Ground Transport I -i 74 1 --i ~-=--f-:=-=.LI=-'",,--=---+===:....,'-"""-'=~-~!...====74=-1I, Total DeBone--1,795 ! 474 ! 184 1,166 1-45 601. 120 95 ' 4,4811-------'-----------,-1.. j--'---'-+--"'--'--+ .-,------+. -'-'--+---'-~'-+-!I--'-'-"-+--:...:-1-----=-'-=-'-\ Total -BOCC Department __. _--,-' __.. _. -=:-I---:--::-:-+-:-=+~:+--;-=-=-T--:-=-::+--::::-=-::-+'---:::-::-::-:-l I--C,-o_n_f/-'-Se_m--e&-CE=-d.-.cu-'cIT-=-.:...:ra=-in.:.::cin-"g______ ._-,-1_7=-25=--c..1__--'3::...:.5-4, _--,-19.:.-4-+,--'..,1,-,-,0...:..55=-+-!--=-90...:..+_-1.:.=2::...:.0--,1-155 250 2,624 Travel Mea_ts__._. ----c-_+----=8:.=2:....;1-·__-_+-1---:--:-----i,-+3::.::0=-+---=:2.=..30==-+-,__-_-==;~===.==:=====:34~2~ Airfare _~-:--___________---l__6...:..5::...::8~i_'~-~5=-~0:-++-i~~~~.~_-_:-_'-'--.::---~~::-~~.~i~~::_:.=~--++I,~~~~-~:-Li---=----·~~:~~~~::~7...:..0=-~8:-1 Mileage Reimbursement_...__. 1 -583 • 104 I 861 510 i 2,794 I 105 : - i 4,956 Ground Transport ! • I 74 I --! • 14 ~--.... -.-+i---'-'-'-c8~8~i Total-BOCC Department I 2,192 I 987 298 3,058 722! 3,886 • 260 250 , 11,653i t=F=Y=2=0=14=O=ri=g=l=na=I=B=U=dg=e=t========1!==ji====::;It===t:==±=jl===;:== ==f=:===.-.:::::t:' .... ===1;::;5~,2-;50:;=j Percent of FY 2014 Budget Expended i : 1 I 76.4% BOCC County College I: I Printing/Binding -----+--.-+!--.-1---,---+------1,-.-+1----.-+----,1-=-4-1---.-+----1"-4,-' 1 f--::c-=---:'~~-:>"---c-------__+-----c-___,._.----+-----1 '-----+---+----=--:+---+----:c~ Office/Copier Supplies 176 i - -48 i -224 ~M~ee~ti~n9~S~up~p~l.i~es~____ --~_----__ ==""-""-~~,,,,·~~I~,,,,2=8~9~=2~,3~6~2~,~7=3=4~1~.~+!.~~-~----~i==~3~,~384~: .. I I I---=--.-:-::::-=-cc-::--=:-------c---c----_-+1__.....:-I___+-I---,--c-c-+--=-___-I.--=c-::--f----'-----;-:-+---f------:;-==-1 Total BOCC County cO.II.e.~g~e___+-I,i.!~1....76!!w-;!!!!!!!!""'''''''-!!!!!!!!''''''-+-'''',........;2;;;.;;8~9~1~2;:;.;,,.;,;40;;.;;9~!c_'7.;.,.;3~4!4-.-........,,-!!!!!!!!'-~i'"""""'~14~!!!!!!!!""'!!!!!!-~+'!!!!"""""'~3,!!!!!62;;;.;;2~ -I NOTE:Above amounts include only those expenditures processed for payment. !T . .. ...... I" ---+-----+------1 Additional conference and travel costs may have been incurred, but not processed for payment. i I JRF 2128/2014