HomeMy WebLinkAboutFinance-Tax UpdateMonthly Meeting with Board of Commissioners
Finance Director/Treasurer
AGENDA
April 21, 2014
(1) Monthly Investment Report
(2) March 2014 Financials
__
Deschutes County
Municipal Debt $ 3,600,000 2.51%
Corporate Notes 23,354,000 16.30%
Time Certificates 5,160,000 3.60%
U. S . Treasuries 7,000,000 4.88%
Federal Agencies 28 ,347,000 19.78%
LGIP/BOTC 75 ,840,392 52.92%
Total Investments $ 143,301,392 100.00%
Total Portfolio: By Investment Types
Municipal
Debt Corporate
25% Notes
16.3%
Time
Certificates
3.6%
u. s.
Treasuries
4 .9%
LGIP/BOTC
52 .9%
Federal
Agencies
19 .8%
Investments By County Function
General $ 143 ,301.392 $
Investment Income
Fiscal Year 2013 -14
Mar-14 I I Y-T-O
72 ,509 $ 592.856
--
Total Investments $ 143,301 ,392
Total Investment Income
Less Fee : 5% of Invest. Income
Investment Income -Net LL
72,509
(3,625)
_~,88~_$
592 ,856
(29,643)
563,213
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%
Yield Percentages
-~.~BOTe I LGIP ~ 0.53% 0.53%
Investments ~ 0.71% 0.73%
Average .. 0.62% 0.60%
c t
Months to Maturity
o to 30 D ays 53%
Unde r 1 Y ea r 57%
Under 5 Years 100%
Deschutes County Investments
Portfolio Management
Portfolio Details -Investments
March 31, 2014
Purchase Maturity Days To Ratings Coupon Par Market Book Call
~C~U~S~'P~~------~S-e-cu-r~it~y~------~---------Brok----D-ata--------D-at_e____M_a_t_ur_ity~--M-O-O-d~y-S-S-&-p---R-a7te~~Y-T-M73~6~5~~~V~a~lu~e~~--~V~a~'7ue77~--~V~a~lu~e~~D~a~te~-----
SYS10078 Local Govt Investmen t Pool 1 0 .540 0.540 72,408 ,674 72 ,408 ,674 72,408 ,674
SY S10084 Bank of Ihe Cascades 0.250 0.250 3,431 ,718 3,431,718 3,431,718
938429ZEO Wa shington County SO Municipal PJ 05/06/2013 06/0112014 61 AA2 AA-5 .000 0.300 600 ,000 604 ,630 604,688
972002570 Umpqua Bank 06107 /2012 06/07/2014 67 0.400 0.406 24 0,000 240 ,000 240,000
PINB9393001582 PremierWest Bank CO 07/06/2012 07/06/2014 96 0.600 0.608 240 ,000 240,000 240,0 00
SYS10321 Home Federal Bank CD 09 /19 /2013 09/19/2014 171 0 .130 0.132 100,000 100,000 100,000
4001174329 Columbia State Bank CD 12/05/2013 12/05/2014 248 0.210 0.2 13 140,000 140,000 140,000
8941748454 Sler1ing Savings Bank CD 07/01/2013 01 /0112015 275 0.200 0.203 2,000 ,000 2,000 ,000 2,000,000
HFBCD Home Federal Bank CD 02101 /2013 01/3 1/2015 305 0 .200 0.203 14 0,000 140,000 140,000
94980VAA6 Wells Fargo Corporale Note WF 03/07/2013 02109/2015 314 Al A+ 4.750 0.750 2,000 ,000 2,072,660 2,067 ,822
91159HGU8 US Bancorp CO 01/2212014 03/04/2015 337 Al A+ 3 .150 0.401 500 ,000 512 ,910 512 ,670
4001154309 Columbia Siale Bank CD 04/01 /201 3 0313012015 363 0 .150 0.152 100,000 100,000 100,000
273-150017-5 South Valley Bank CD 05/20/2013 05/20/2015 414 0 .748 0.758 200,000 200 ,000 200,000
36962G4L5 General Ele ctri c -Corporate N CO 11115 /2013 06/29/2015 454 Al AA+ 3.500 0.656 750 ,00 0 777,465 776 ,356
36962G4L5 General Electric -Corporate N CO 11125/2013 06/29/2015 454 Al AA+ 3.500 0.550 1,275,000 1,321,691 1,321 ,532
3692G5F7 General Electric -Corporate N CO 09/17/201 3 0613012015 455 Al AA+ 2.375 0.865 1,400,000 1,432 ,088 1,426,102
36962G5F7 General Electric -Corporate N CO 01/10/2014 06130/2015 455 Al AA+ 2.375 0.501 545 ,000 557 ,491 557,678
SYS10316 Umpqua Bank 07/0912013 07/09/2015 464 0 .500 0.507 2,000,000 2,000 ,000 2,000,000
94985H5F7 Wells Farg o Corporate Nole CO 09/30/2013 07120/2015 475 AA3 AA-0 .750 0.541 1,000,000 1,003,230 1,002 ,706
91159HGX2 US Bank-Corp Note CO 03126/2014 07/27/2015 482 Al A+ 2.450 0.500 1,573,000 1,612,356 1,613,364
064159BA3 Bank of Nova Scotia CO 03/25/2014 1010912015 556 Aaa AA+ 0 .750 0.510 2,000.000 2.005,420 2,007.261 10/09/2014
315GOPR8 Federal National Mig Assn CO 10/09/2013 10/0912015 556 Aa2 A+ 0.480 0.450 1,000,000 1,001,460 1,000,457
3134G4HZ4 Federal Home Loan Mtg Corp CO 10 /28/2013 1012612015 575 Aaa AA+ 0.500 0.500 2 ,000,000 2,003 ,080 2,000,000 10 /28 /2014
7427160S5 Procter & Gamble CO 12/06/2013 11/15/2015 593 AA3 AA-1.800 0.430 1,000,000 1,020,900 1,022 ,107
SYS10368 Royal Bank of Canada VP 03/27/2014 12115/2015 623 Aa3 AA-2.625 0.600 I ,SOO ,Ooo 1,550.505 1,551 .455
532457AN8 Eli Lilly & Co , CO 03124/2014 0110112016 640 A2 AA-6.570 0 .500 1,408,000 1,551.546 1.556.694
084670BG2 Berkshire Hathaway Inc CO 03/03/2014 02/11/2016 661 Aa2 AA 0.800 0.500 3,000.000 3.014.940 3,016,644
17275RAC6 Cisco Systems Inc CO 02127/2014 0212212016 692 Al AA-5.500 0.550 1,874,000 2,046.689 2,048,276
064159BV7 Bank of Nova Scotia CO 03/11/2014 03/15/2016 714 Aa2 A+ 0950 0.680 1.000,000 1,006.000 1,005.231
3135GORH8 Federal National Mtg Assn CO 02106/2014 05/06/2016 766 Aaa AA+ 0 .550 0.550 1,000,000 1,000,220 1,000 ,00005/06/2014
478160AYO Johnson & Johnson CO 01 /07/2014 05/15/2016 775 Aaa AAA 2.150 0.620 1,529,000 1,577,790 1,578,204
949746QU8 Wells Fargo Corporate Nole VP 02/20/2014 06/15/2016 806 A2 A+ 3.676 0.750 1,000 ,000 1,060 ,340 1,063,853
686053CF4 Oregon School Boards Assoc CO 03/07/2014 06130/2016 821 Aa2 A+ 0.999 3,000,000 2.918.670 2.933.563
3130AOUP3 Federal Home Loan Bank CO 02119/2014 08/19/2016 871 Aaa AA-0 .700 0.700 2 ,000,000 1,995,960 2,000,000 05 /19/2014
3130AOUP3 Federal Home Loan Bank CO 02119/2014 08/19/2016 871 Aaa AA+ 0 .700 0.700 2,000,000 1,995,960 2 ,000 ,00005/19/2014
912828RF9 U.S . Treasury CO 12/27/2013 08/31/2016 883 Aaa AA+ 1.000 0.646 1,000,000 1,008,830 1.006,464
31359YLS4 Federal National Mig Assn PJ 03/05/2014 09/15/2016 898 Aaa AA+ 0.778 0.812 672 .000 656,893 658.952
3134G4HK7 Federal Home Loan Mig Corp CO 03/27/2014 10/2412016 937 Aaa AA+ 0.500 0,461 3,015 ,000 3.016 ,960 3,018.002 10/24/2014
912828RM4 U .S . Treasury CO 12/27/2013 10/31 /2016 944 Aaa AA+ 1.000 0.727 1,000,000 1,007,420 1,006,956
3134G4K98 Federal Home Loan Mig Corp CO 02/20/2014 11 /07/2016 951 Aaa AA+ 0.800 0.800 2 ,000,000 2 ,000 ,260 2,000,00005/07 /2014
3133ECWV2 Federal Farm Credil Bank CO 12117/2013 12/07/2016 981 Aaa AA+ 0 .875 0.722 2.100 ,000 2,101,953 2,108,892
3136G1XP9 Federal National Mtg Assn PJ 03106/2014 12119/2016 993 Aaa AA+ 0 .800 0.786 2,000.000 1.993,020 2.000.663 11/19/2014
912828RXO U.S. Treasury CO 12 /20/2013 12/3112016 1,005 Aaa AA+ 0 .875 0.724 1,000,000 1,002,340 1.004 ,114
912828SC5 U.S. Treasury CO 01/16/2014 01/31/2017 1,036 ABa AA+ 0 .875 0 .844 2,000,000 2 ,002 ,500 2,001 ,748
3130AOSM3 Federal Home Loan Bank VP 02/21/2014 02121 12017 1,057 Aaa AA+ 1.000 0 .939 2,000,000 2,000,900 2,003,447 06/21/2014
912826SS0 U.S . Treasury WF 01 /17/2014 04/30/2017 1,125 Aaa AAA 0.675 0.950 2 ,000,000 1,995 ,460 1,995,454
3136FPYB7 Federal National Mig Assn VP 02107 /2014 05/23/2017 1,148 Aaa AA+ 2.050 0.665 1,460,000 1,503 ,765 1,512 ,576
31359MEL3 Federal National Mtg Assn CO 12/2312013 06/01/2017 1,157 Aaa AA+ 1.061 1.115 1,000,000 957,840 965,669
31359MEL37 Federal National MtgAssn CO 01124/2014 06/01/2017 1,157 Aaa AA-1.061 1.136 1.050 ,000 1 ,005,732 1,013 ,515
313363JB6 Federal Home Loan Bank VP 12/26/2013 0912712017 1,275 Aaa AA+ 1.000 1.250 1,000,000 989 ,290 991 ,503
3136GOC74 Federal National Mig Assn VP 02/03/2014 09/27/2017 1,275 Aaa AA+ 1.000 0.943 1,050,000 1,049,465 1,052,047 09/2 7/2015
3136G1AU3 Federal National Mtg Assn VP 12 /23/2013 01 /3012018 1,400 AA+ 0 .700 1.420 1,000,000 975 ,520 967,53604/3 0/2014
3135GOVU4 Federal National Mtg Assn VP 01 /24 /2014 04/03/2016 1,463 Aaa AA+ 1.125 1.540 1,000,000 965,430 963,946 04/03/2015
3136G16BO Federal National Mtg Assn VP 01/21 /2014 1212712016 1,731 Aaa AA+ 0 .750 1.620 _-:-:-:1:-",0:-:0:-:0",:,0:-:0:::0__-:-:-::-::9:::77-3,::7:-:00~--:-=9:-:7~1",:,93=-2 06/27/2014
143,301 ,392 143,671,692 143,952,695
Broker Legend
CasUeoak Securities CO
Wells Fargo WF
Vining Sparks VP
Piper Jafray PJ
Multi-Bank Securities MBS
Memorandum
Date: April 14, 2014
To: Board of County Commissioners
Tom Anderson, County Administrator
From: Wayne Lowry, Finance Director
RE: Monthly Financial Reports
Attached please find March 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
I
GENERAL FUND
Statement of Financial Operating Data
Through March 31,2014
Revenues
Property Taxes -Current
Property Taxes -Prior
Other General Revenues
Assessor
County Clerk
BOPTA
District Attorney
Tax Office
Veterans
Property Management
Grant Projects
Total Revenues
Expenditures
Assessor
County Clerk
BOPTA
District Attorney
Tax Office
Veterans
Property Management
Grant Projects
Non-Departmental
Total Expenditures
Transfers Out
Total Exp & Transfers
Change in Fund Balance
Beginning Fund Balance
FY 2014
Revised Budget I Projection I $ Variance
FY 2014 -Year to
Date (75% of Year)FY2013
t '10 of
Actual Actual Budget
20,734,019 20,794,966
1,108,377 558,632
2,683,531 1,721,405
866,121 679,500
1,710,900 968,548
16,419 13,494
174,794 87,669
252,869 198,034
74,348 36,031
100,249 69,150
2,000 1,500
27,723,627 25,128,929
3,439,127 2,660,375
1,299,189 944,638
58,401 47,242
5,034,333 3,966,639
779,725 622,397
250,880 208,760
275,329 185,493
122,139 94,693
1,221,749 1,107,667
12,480,872 9,837,905
13,930,307 10,249,867
26,411,179 20,087,772
1,312,448 5,041,157
9,059,394 10,371,843
95% 26,506,934 27,068,684 561,150
72% 3,687,131 3,617,131 70,000
63% 1,500,045 1,385,045 115,000
61% 76,901 63,051 13,850
70% 5,638,777 5,388,777 250,000
74% 846,733 810,000 36,733
70% 299,163 299,163 -
72% 258,807 252,807 6,000
73% 129,951 129,951 -
80% d) 1,392,993 1,414,993 {22,OOOl
71% 13,830,501 13,360,918 469,583
75% 13,615,578 13,615,578 -
73% 27,446,079 26,976,496 469,583
99% a)
78%
88% b)
84% c)
68%
89% c)
48%
95% c)
51%
76%
75%
21,031,062 21,656,062
720,000 652,000
1,955,900 2,081,400
812,421 889,421
1,415,487 1,193,487
15,200 17,200
184,194 184,194
208,750 231,000
70,920 70,920
91,000 91,000
2,000 2,000
625,000
(68,000)
125,500
77,000
(222,000)
1,400
-
22,250
-
-
-
(939,145) 92,188 1,031,333
109% 9,500,000 10,371,843 871,843
$15,412,999 $ 8,560,855 $10,464,031 $1,903,176
I Beginning Net Working Capital -Requested Budget $10,380.228
Ending Fund Balance $ 10,371,843
a) Current year taxes due November, February and May
b) PIL T received in July -$500,941
c) A & T grant - 1 st, 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 March 31, 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
FY 2013 Date (75% of Year)
Actual Actual
I V/o OT
Budget
-7,272
8,606 11,414
101,659 27,255 75%
8,703 1,870 23%
24,650 17,360 72%
354,583 128,964
113,760 27,150
90,765 3,737 3%
6,343 5,466 91%
1,200 1,073 89%
1,729 404 32%
120,595 74,520
20,000 10,000 50%
790
853,383
221 34%
316,705 44%
4,878,315 3,628,888 71%
1,086,677 755,104 70%
--0%
50,400
6,015,391
(5,162,008)
2,745 75%
4,386,737 71%
(4,070,032)
5,344,523
182,515
4,026,258 75%
(43,774)
$
995,051
1,177,566
1,177,566 105%
$ 1,133,792
I Beginning Net Working Capital -Requested Budget
FY2014
Budget I Projection I $ Variance
171% a) 4,254 11,715 7,461
190% b) 6,000 15,316 9,316
36,568 36,568
c) 8,300 2,491 (5,809)
24,000 24,000
35% d) 364,268 359,149 (5,119)
22% e) 125,000 36,198 (88,802)
f) 120,000 4,553 (115,447)
6,000 7,400 1,400
1,200 1,200
c) 1,250 539 (711)
nJa g) -128,041 128,041
20,000 20,000
650 650
717,490 647,820 (69,670)
h)
f)
5,109,496
1,085,433
100
3,660
4,877,931
1,052,110
-
3,660
231,565
33,323
100
-
6,198,689 5,933,701 264,988
(5,481,199) (5,285,881) 195,318
5,368,346 5,368,346
(112,853) 82,465 195,318
1,125,000 1,177,566 52,566
$1,012,147 $1,260,031 $ 247,884
$1,250,000
a) Includes $7,090 payment on a FY 2013 grant
b) Increased utilization
c) Revenue trending lower than antiCipated
d) State informed County of the FY 2014 amount subsequent to preparation of FY 2014 budget
e) Housing trending lower than antiCipated -$1,050 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
SHERIFF -Consolidated
Statement of Financial Operating Data
Through March 31,2014
Revenues (Funds 701 & 702)
Law Enf Dist Countywide
Law Enf Dist Rural
Total Revenues
Expenditures (Fund 255)
Sheriff's Services
Civil/Special Units
Automotive/Communications
Investigations/Evidence
Patrol
Records
Adult Jail
Court Security
Emergency Services
Special Services
Training
Other Law Enforcement Svcs
Non-Departmental
Total Expenditures
Revenues less Expenditures
DC Comm Syst Reserve
Transfer to Reserve Funds
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
FY 2014 -Year to
Date (75% of Year)
FY2013
Actual
Actual I Budget
FY 2014
Budget I Projection I $ Variance
19,512,075 18,859,750 99% 19,116,763 20,165,580 1,048,817
12,228,468 10,495,241 87% 12,125,008 12,207,540 82,532
31,740,543 29,354,991 94% 31,241,771 32,373,120 1,131,349
1,743,879 73% a) 2,401,838 2,363,838 38,000
723,704
2,263,061
857,652 77% b) 1,110,175 1,123,175 (13,000)
1,837,849 1,239,477 75% 1,643,912 1,643,912
1,425,223 1,076,120 73% a) 1,472,678 1,437,678 35,000
8,174,690 6,209,409 73% a) 8,544,952 8,386,654 158,298
685,178 525,977 68% 774,452 774,452
12,850,417 10,387,954 72% c) 14,384,459 14,314,359 70,100
298,060 219,066 79% b) 275,852 290,752 (14,900)
185,439 151,578 68% 223,273 203,273 20,000
1,236,781 985,005 66% d) 1,498,298 1,479,298 19,000
481,717 340,862 65% 527,979 507,979 20,000
667,913 611,742 78% b) 779,623 809,523 (29,900)
85,253 61,276 75% 81,701 81,701
30,915,283 24,409,996 72% 33,719,192 33,416,594 302,598
825,260 4,944,995
200,000
200,000
425,260
200,000
200,000
4,544,995
9,128,533
$9,553,793
9,553,793
$14,098,788
I Beginning Net Working Capital -Requested Budget
* (2,477,421 ) (1,043,474) 1,433,947
200,000 200,000 -
200,000 200,000 -
(2,877,421 ) (1,443,474) 1,433,947
8,161,912 9,553,793 1,391,881
$ 5,284,491 $ 8,110,319 $2,825,828
$7,658,937
a) Projected savings in Personnel from open unfilled pOSitions
b) Personnel expenses will exceed plan due to higher overtime and extra help
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) 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 March 31, 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)
Sheriff's 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
FY 2014 -Year to Date
(75% of Year)
Actual I Budget
15,254,887 62%
9,155,109 63%
24,409,996 63%
1,743,879 73% a)
857,652 77% b)
1,239,477 75%
1,076,120 73% a)
6,209,409 73% a)
525,977 68%
10,387,954 72% c)
219,066 79% b)
151,578 68%
985,005 66% d)
340,862 65%
611,742 78% b)
61,276 75%
FY 2014
Budget I Projection I $ Variance
24,478,462 20,972,041 (3,506,421 )
14,525,221 12,444,553 {2,080,668 l
39,003,683 33,416,594 (5,587,089)
2,401,838 2,363,838 38,000
1,110,175 1,123,175 (13,000)
1,643,912 1,643,912
1,472,678 1,437,678 35,000
8,544,952 8,386,654 158,298
774,452 774,452
14,384,459 14,314,359 70,100
275,852 290,752 (14,900)
223,273 203,273 20,000
1,498,298 1,479,298 19,000
527,979 507,979 20,000
779,623 809,523 (29,900)
81,701 81,701
24,409,996 72% 33,719,192 33,416,594 302,598
-* $5,284,491 $ $ i 5,284,491}
a) Projected savings in Personnel from open unfilled positions
b) Personnel expenses will exceed plan due to higher overtime and extra help
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) Postponed purchase of a SAR vehicle and the mapping plotter was purchased for less than $5,000
Page 3-B
Expenditures
Sheriff's Services
Personnel
Materials & Services
Capital Outlay
Total Sheriff's Services
Civil/Special Units
Personnel
Materials & Services
Capital Outlay
Total CiviUSpeclal Units
Automotive/Communications
Personnel
Materials &Services
Capital Outlay
Total Automotive/Communications
Investigations/Evidence
Personnel
Materials & Services
Capital Outlay
TotallnvestigationsiEvidence
Patrol
Personnel
Materials &Services
Capital Outlay
Total Patrol
Records
Personnel
Materials & Services
Capital Outlay
Total Records
Adult Jail
Personnel
Materials & Services
Capital Outlay
Transfer Out -Jail Debt Service
Total Adult Jail
Court Security
Personnel
Materials & Services
Capital Outlay
Total Court Security
Emergency Services
Personnel
Materials & Services
Capital Outlay
Total Emergency Services
Special Services
Personnel
Materials & Services
Capital Outlay
Total Special Services
Training
Personnel
Materials & Services
Capital Outlay
Total Training
Other Law Enforcement Services
Personnel
Materials &Services
Capital Outlay
Total Other Law Enforcement Svcs
Non-Departmental
Materials &Services
Total Non-Departmental
Total Expenditures
SHERIFF -Expenditure Detail
Statement of Financial Operating Data
Through March 31, 2014
FY 2014 -Year to
FY 2013 Date (75% of Year)
Actual Actual I Budget
1,001,174 71%
952,019
1,311,042
-
742,705 75%
0%
1,743,879 73%
2,263,061
764,204 76%
85,874
637,830
-
93,448 98%
0%
723,704 857,652 77%
413,153 299.164 74%
1,406,033 904.563 75%
35,750 97%18.663
1,239,477 75%1,837,849
971,617 73%
142,001
1.283,221
104,504 78%
-0%
1,076,120 73%1,425,223
7,325,801 5,557,107 72%
613,033 403,028 71%
235,856 249,274 97%
6,209,409 73%8,174,690
494.239 74%
101,717
583.461
31,738 29%
-0%
685,178 525,977 68%
8,868,354 74%
1,879,643
10,934,201
1,411,111 72%
36,573 56,519 74%
51,969 17%
12,850,417 10,387,954 72%
211,347 79%
12,063
285,997
7,719 79%
-0%
219,066 79%298,060
175,729 135.779 69%
9,710
-
15,799 60%
0%
151,578 68%185,439
842,371 67%1,024,967
142.634 67%175.717 -0%36.096
985,005 66%1,236,781
345,417 264,016 69%
136,300 76,846 54%
-0%
340,862 65%481,717
552,388 78%607,877
59,354 80%
0%
60.035
611,742 78%667,913
61,276 75%85,253
61,276 75%85,253
FY 2014
Budget I Projection I $ Variance
1,411,820 1,373.820 38.000
989,918 990,018 (100)
100 100
2,401,838 2,363,838 38,000
1,009,306 1,022,306 (13,000)
95,769 100,869 (5,100)
5,100 5,100
1,110,175 1,123,175 (13,000)
404,407 404,407
1,202,505 1.203,755 (1,250)
37.000 35,750 1,250
1,643,912 1,643,912
1.338,593 1,303.593 35,000
133,985 134,085 (100)
100 100
1,472,678 1,437,678 35,000
7.723,459 7,573,459 150,000
563,921 563,921
257,572 249,274 8,298
8,544,952 8,386,654 158,298
665,327 665.327
109,025 109,125 (100)
100 100
774,452 774,452
12,060,079 11,910,079 150.000
1,947,790 2,102,790 (155.000)
76,590 56,520 20,070
300,000 244.970 55,030
14,384,459 14,314,359 70,100
265,966 280,966 (15.000)
9,786 9,786
100 100
275,852 290,752 (14,900)
196,825 176,825 20,000
26,348 26,448 (100)
100 100
223,273 203,273 20,000
1,251,196 1,251.196
211,502 211,502
35,600 16,600 19,000
1,498,298 1,479,298 19,000
384,725 364,725 20,000
143,154 143,254 (100)
100 100
527,979 507,979 20,000
705,392 735,392 (30,000)
74,131 74,131
100 100
779,623 809,523 (29,900)
81,701 81.701
81,701 81,701
$ 30,915,283 $ 24,409,996 72% $33,719,192 $ 33,416,594 $ 302,5a8
age 4
LED #1 -Countywide
Statement of Financial Operating Data
Through March 31, 2014
FY 2014 -Year to Date
FY 2013 (75% of Year)
Actual Actual I Budget
FY2014
Budget I Projection I $ Variance
Revenues
T ax 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 Sheriffs 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
15,889,102 99% a) 16,103,377 16,468,804 365,427
425,148 84% 507,902 501,263 (6,639)
18,668 73% b) 25,500 18,668 (6,832)
43,653 38% 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) 80,000 200,000 120,000
380,465 7990% f) 4,762 380,465 375,703
5,000 100% 5,000 5,000 -n/a --
49,533 50% g) 99,318 49,533 (49,785)
8,627 86% 10,000 10,000
-n/a - -
22,678 151% 15,000 25,000 10,000
51,232 102% 50,000 60,000 10,000
2,450 70% 3,500 3,500
60,966 76% 80,000 80,000
8,600 172% 5,000 10,000 5,000
14,034 108% 13,000 18,000 5,000
269,383 108% h) 250,000 300,000 50,000
36,253 113% 32,000 40,000 8,000
63,078 122% 51,897 63,078 11,181
19,780 69% 28,849 28,849
18,859,750 99% 19,116,763 20,165,580 1,048,817
15,254,887 62% * 24,478,462 20,972,041 3,506,421
80,000 100% 80,000 80,000
100,000 100% 100,000 100,000
15,434,887 63% 24,658,462 21,152,041 3,506,421
3,424,863 (5,541,699) (986,461 ) 4,555,238
6,507,110 5,541,699 6,507,110 965,411
9,931,972 $ -$5,520,649 $5,520,649$
I Beginning Net Working Capital -Requested Budget $5,242,177
* Payment to Sheriffs 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 h) Civil fees for property sales and concealed handgun licenses will be above plan for the year
I
LED #2 -Rural 702
Statement of Financial Operating Data
Through March 31, 2014
FY 2014 -Year to Date
FY 2013 (75% of Year) FY2014
BudgetActual Actual Budget Projection $ Variance
Revenues
T ax Revenues -Current 7,698,340 7,601,569 97% a) 7,839,932 7,878,906 38,974
Tax Revenues -Prior 404,894 209,266 79% 263,858 246,565 (17,293)
Federal Grants 53,818 31,981 221% b) 14,500 35,000 20,500
Federal Grants-BLM 20,881 8,389 34% c) 25,000 25,000
US Forest Service 78,750 59,063 77% 76,500 76,500
Bureau of Reclamation 40,580 17,007 65% c) 26,000 26,000
State Grant 274,465 89,410 53% 169,000 169,000
SB #1065 Court Assessment 8,606 11,474 21% d) 55,000 15,000 (40,000)
Marine Board License Fee 143,724 94,171 63% c) 150,000 150,000
Des Cty General Fund Grant 136,735 0% e) 375,703 (375,703)
Des Cty Transient Room Tax 2,513,265 1,705,723 75% e) 2,274,297 2,713,243 438,946
Asset Forfeiture 11,760 n/a
City of Sisters 468,060 365,009 75% 486,678 486,678
Des Cty CDD Contract 54,366 44,453 75% 59,270 59,270
Des Cty Solid Waste Contr 54,366 44,453 75% 59,270 59,270
School Districts 46,212 27,868 70% 40,000 40,000
Claims Reimbursement 860 108 n/a 108 108
Seat Belt Program 5,390 3,780 38% 10,000 7,000 (3,000)
Sheriff Fees 9,617 7,372 74% 10,000 10,000
Court Fines & Fees 120,247 96,594 77% 125,000 125,000
Interest 20,654 15,614 130% 12,000 20,000 8,000
Grants-Private 6,500 5,000 n/a 5,000 5,000
Donations 11,650 7,000 n/a 7,000 7,000
Miscellaneous 44,728 49,939 94% 53,000 53,000
Total Revenues 12,228,468 10,495,241 87% 12,125,008 12,207,540 82,532
EXPENDITURES & TRANSFERS
DC Sheriff's Office 12,206,355 9,155,109 63% * 14,525,221 12,444,553 2,080,668
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 9,375,109 64% 14,745,221 12,664,553 2,080,668
Change in Fund Balance (197,887) 1,120,132 (2,620,213) (457,013) 2,163,200
Beginning Fund Balance 3,244,571 3,046,683 2,620,213 3,046,683 426,470
Ending Fund Balance 3,046,683 4,166,815 $ $2,589,670 $2,589,670
IBeginning 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) HIDT A 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
---
PUBLIC HEALTH
Statement of Financial Operating Data
Through March 31, 2014
FY 2014 -Year to
FY2013 Date (75% of Year)
Actual Actual Budget
I '70 of
68 -n/a
630 49,909 1248%
212,500 46,750 55%
2,795,249 2,228,104 74%
38,154 19,880 50%
248,176 82,433 50%
578,042 576,761 94%
519,121 314,673 57%
40,214 63,366 36%
174,624 61,704 41%
214,544 178,674 97%
95,108 66,527 56%
32,475 28,825 70%
112,235 74,625 75%
755,693 690,639 92%
6,262 5,517 92%
19,366 44,950 2497%
162,757 48,366
3,425
6,008,643
5,583 399%
4,587,285 74%
6,344,766 4,831,069 67%
2,036,535 1,316,452 62%
--0%
157,200
8,538,501
(2,529,858)
117,990 75%
6,265,510 660/0
(1,678,226)
2,349,357 2,026,107 75%
62.136 24,750 75%
65,100
2,476,593
(53.265)
48.825 75%
2,099,682 75%
421,456
1,327,199
$ 1,273,934
1,273,934 92%
$ 1,695,390
FY2014
Revised BUd9J Projection I$ Variance
Revenues
Medicare Reimbursement
Federal Grant & Fed Reimb
4,000 90,455 86,455
Federal Grant (ARRA) 85,000 80,750 (4,250)
State Grant a) 3,021,360 3,089,284 67,924
Child Dev & Rehab Center b) 39,609 39,609
State Miscellaneous b) 163,310 85,835 (77,475)
OMAP 612,400 677,477 65,077
Family Planning Exp Proj 550,000 550,000
176,513 176,513
Contract Payments
Grants (Intergvt, Pvt, & Local)
b) 151,316 68,456 (82,860)
Patient Insurance Fees 184,200 198,881 14,681
Health Dept/Patient Fees 119,400 103,810 (15,590)
Vital Records-Birth 41,000 41,000
Vital Records-Death 100,000 100,000
c) 753,750 753,750
Interest on Investments
Environmental Health-Lic Fac
6,000 7,350 1,350
Donations 1,800 44,950 43,150
Interlund Contract 27% b)d) 180,426 91,691 (88,735)
Miscellaneous 1,400 6,000 4,600
Total Revenues 6,191,484 6,205,811 14,327
Expenditures
Personnel Services
7,159,169 6,637,269 521,900
Materials and Services 2,139,075 1,950,000 189,075
Capital Outlay 100
157,320 157,320
Total Expenditures
Transfers Out
9,455,664 8,744,589 711,075
(3,264,180) (2,538,778) 725,402Revenues less Expenditures
2,701,475 2,701,475 Transfers In-General Fund
33,000 33,000 Transfers In-PH Res Fund
65,100 65,100 Transfers In-Gen. Fund Other
2,799,575 2,799,575
Change in Fund Balance
Total Transfers In
(464,605) 260,797 725,402
Beginning Fund Balance 1,385,592 1,273,934 {111,658~
$ 920,987 $ 1,534,731 $ 613,744Ending Fund Balance
.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 offees are due annually and collected in December and January
d) Interlund contract reduced due to elimination of FTE
Page 7
100
BEHAVIORAL HEALTH
Statement of Financial Operating Data
Through March 31, 2014
FY 2014 -Year to
FY 2013 Date (75% of Year)
Actual Actual
J 'Yo ot
Budget
FY2014
Budget J Projection I $ Variance
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
4,630 71% 6,500 6,500 -
96,358 69% 140,600 140,600 -
102,481 41% a) 252,349 204,849 (47,500)
63,750 250% 25,500 63,750 38,250
5,563,286 65% b) 8,533,166 8,077,086 (456,080)
25,620 41% c) 61,860 30,000 (31,860)
144,086 63% 230,000 534,086 304,086
155,982 108% 144,246 193,792 49,546
73,325 54% 137,000 147,000 10,000
499 n/a -499 499
160,832 102% 158,082 215,000 56,918
14,446 70% 20,500 20,000 (500)
10,000 54% 18,500 18,500 -
6,171,815 74% 8,318,643 8,318,643 -
72,491 57% d) 127,000 127,000 -
22,173 22173% 100 24,000 23,900
12,681,773 70% 18,174,046 18,121,305 (52,741)
9,184,373
4,529,244
-
153,675
65%
64% e)
0%
75%
14,042,752
7,082,738
10,000
204,900
12,810,808
6,122,720
-
204,900
1,231,944
960,018
10,000
-
13,867,292 65% 21,340,390 19,138,428 2,201,962
(1,185,519) (3,166,344) (1,017,123) 2,149,221
1,032,975 75% 1,377,302 1,377,302 -
-n/a ---
220,194 75% 293,593 293,593 -
-n/a ---
1,253,169
67,650 (1,495,449) 653,772 2,149,221
2,671,137 77% 3,461,651 2,671,137 {790,514~
$2,738,787 $1,966,202 $3,324,909 $ 1,358,707
75% 1,670,895 1,670,895
. . .I Beginmng Net Working CapItal -Requested Budget $3,313,248
a) Federal grant projected at amended contract amount
b) Oregon Health Authority grant project at amended contract amount
c) Contract for Addiction Recovery terminated
d) Received quarterly in arrears
e) M&S reduction related to Oregon Health Authority amended contract Page 8
COMMUNITY DEVELOPMENT
Statement of Financial Operating Data
Through March 31, 2014
FY 2014 -Year to
Date (75% of Year)FY 2013
Actual Actual
Revenues
Admin-Operations 31,848
29,238 52%
Admin-GIS 778 2,879 192% a)
Admin-Code Enforcement 239,264 185,807 104%
Building Safety 1,563,938 1,240,915 99%
Electrical 336,210 286,806 101%
Contract Services 166,428 173,446 85% b)
Env Health-On Site Prog 340,564 297,493 103%
Planning-Current 798,221 634,911 100%
Planning-Long Range 348,545 283,222 103%
Total Revenues 3,825,796 3,134,716 99%
Expenditures
Adm in-Operations 1,311,935
1,209,240 72% c)
Admin-GIS 117,502 90,279 73%
Admin-Code Enforcement 208,357 205,852 75%
Building Safety 599,764 504,284 75% d)
Electrical 200,596 161,917 74%
Contract Services 163,822 163,537 68% e)
Env Health-On Site Pgm 160,291 131,944 77%
Planning-Current 581,155 481,568 72%
Planning-Long Range 356,807 285,841 73%
Transfers Out (DIS Fund) 179,155 173,338 97%
Total Expenditures 3,879,383 3,407,799 74%
(273,083)Revenues less Expenditures (53,586)
Transfers In
General Fund -Gen Ops 854,872
0% f)
General Fund -UR Planning 495,360 371,520 75%
A&T Reserve (DIS assistance) 89,577 0% f)
Other 0%
Total Transfers In 1,439,809
371,520 35%
Change in Fund Balance 1,386,223
98,437
Beginning Fund Balance 192,482
1,578,705 227%
Ending Fund Balance $1,578,705
$1,677,142
I Beginning Net Working Capital -Requested Budget
FY2014
Budget I Projection I $ Variance
56,243 62,605 6,362
1,500 3,750 2,250
178,000 263,000 85,000
1,247,359 1,570,450 323,091
283,073 382,700 99,627
204,800 234,771 29,971
288,484 422,880 134,396
634,602 845,150 210,548
274,527 504,193 229,666
3,168,588 4,289,499 1,120,911
1,669,409 1,715,138 (45,729)
124,246 126,346 (2,100)
275,515 279,224 (3,709)
672,796 745,106 (72,310)
218,300 217,272 1,028
241,036 205,675 35,361
171,529 200,997 (29,468)
665,901 675,355 (9,454)
391,485 436,000 (44,515)
179,035 173,338 5,697
4,609,252 4,774,451 (165,199)
(1,440,664) (484,952) 1,286,110
465,121 (465,121)
495,360 495,360
89,518 (89,518)
100 {100~
1,050,099 495,360 (554,739l
(390,565) 10,408 400,973
696,290 1,578,705 882,415
$ 305,725 $1,589,113 $1,283,388
$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 Permit Tech poSition
d) Conversion of on-call position (Sisters) to permanent position and re-create Ass'!. 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 March 31, 2014
FY 2014 -Year to
Date (75% of Year)FY 2013
Actual Actual
FY 2014
Budget I Projection I $ Variance
Revenues
Federal Grant (ARRA) 7,335
Mineral Lease Royalties 140,591
Forest Receipts 1,265,279
Federal -PIL T Payment
State Miscellaneous 542,290
Motor Vehicle Revenue 10,495,426
City of Bend 45,486
City of Redmond 315,525
City of Sisters 1,861
City of La Pine 10,000
Interest on Investments 32,342
Interfund Contract 526,110
Equipment Repairs 255,369
Vehicle Repairs 82,542
Vegetation Management 49,503
Forester 24,628
Other Inter-fund Services 30,387
Inter-Fund Sales -Fuel 623,074
Sale of Equip & Material 287,313
Miscellaneous 35,018
Total Revenues 14,770,079
Expenditures
Personnel Services 5,303,241
Materials and Services 7,277,398
Capital Outlay 67,987
Transfers Out 275,000
Total Expenditures 12,923,627
Revenues less Expenditures 1,846,452
Trans In -Solid Waste 276,272
Trans In -Transp SOC
Trans In-Road Imp Res
Total Transfers In 276,272
Change in Fund Balance 2,122,724
Beginning Fund Balance 4,723,852
Ending Fund Balance $ 6,846,576
nfa
31,290 22% 140,000 140,000
0% a) 356,270 1,205,101 848,831
1,064,365 nfa b) 1,064,365 1,064,365
588,197 76% 773,452 588,198 (185,254)
8,591,969 81% 10,554,500 11,000,000 445,500
207,536 67% c) 310,000 783,380 473,380
27,482 7% c) 370,000 294,535 (75,465)
84,691 847% c) 10,000 84,692 74,692
0% c) 10,000 (10,000)
32,859 183% 18,000 44,300 26,300
0% d) 562,000 527,450 (34,550)
181,473 82% 220,000 200,000 (20,000)
0% 90,000 75,000 (15,000)
nfa
0% d) 1,500 1,500
14,000 112% 12,500 44,017 31,517
0% 550,000 495,000 (55,000)
203,186 75% 270,000 261,022 (8,978)
63,933 276% e) 23,200 70,000 46,800
11,090,981 78% 14,271,422 16,878,560 2,607,138
3,977,393 74% 5,385,717 5,324,918 60,799
4,556,117 44% 10,306,609 9,161,700 1,144,909
91,733 3% 2,882,108 94,800 2,787,308
450,000 100% 450,000 450,000
9,075,243 48% 19,024,434 15,031,418 3,993,016
2,015,738 (4,753,012) 1,847,142 6,600,154
211,611 75% d) 282,148 282,148
0% 400,000 (400,000)
0% 1,000 ~1,ooOl
211,611 31% 683,148 282,148 (401,000)
2,227,349 (4,069,864) 2,129,290 6,199,154
6,846,576 114% 6,014,368 6,846,576 832,208
* $ 1,944,504 $8,975,866 $ 7,031,362 $9,073,925
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 March 31,2014
FY 2014 -Year to
Date (75% of Year) FY2014
Revlsea
FY2013 II% of
Actual Budget Budget Projection I $ Variance Actual
Revenues
DOC Measure 57 219,240 220,788 101% a) 219,240
Justice Reinvest HB3194 458,143 nla b) 458,143
State Miscellaneous 4,301 4,142 96% 4,301
Alternate Incarceration 17,725 118% c) 15,000
State Subsidy 22,329 10,937 79% 13,826
SB 1145 2,748,555 2,272,343 77% d) 2,951,504
Probation Work Crew Fees 14,136 4,752 36% e) 13,376
Claims Reimbursement 6,997 nla f) -
Miscellaneous 4,648 601 13% g) 4,500
Electronic Monitoring Fee 177,947 166,769 107% h) 156,000
Probation Superv. Fees 189,330 153,841 88% i) 175,000
Interest on Investments 5,743 5,106 85% 6,000
Interfund -Sheriff 50,000 37,500 75% 50,000
Sale of Equipment 250 -nla -
Crime Prevention Grant 50,000 25,000 50% j 50,000
CFC-Domestic Violence 63,906 35,120 47% j 73,938
Total Revenues 3,550,384 3,419,763 82% 4,190,828
Expenditures
Personnel Services 2,956,034 2,488,006 74% 3,361,157
Materials and Services 912,384 751,932 68% h) 1,100,980
Capital Outlay --0% 100
Total Expenditures 3,868,418 3,239,938 73% 4,462,237
Revenues less Expenditures (318,034) 179,825 (271,409)
Transfers In-General Fund 435,328 338,391 75% 451,189
220,788 1,548
458,143 -
4,142 (159)
20,000 5,000
13,826 -
3,029,790 78,286
6,336 (7,040)
6,997 6,997
855 (3,645)
222,358 66,358
205,121 30,121
7,250 1,250
50,000 -
--
50,000 -
73,938 -
4,369,544 178,716
3,344,000
1,063,002
-
17,157
37,978
100
4,407,002 55,235
(37,458) 233,951
451,189 -
Change in Fund Balance 117,294 518,216 179,780 413,731 233,951
Beginning Fund Balance
Ending Fund Balance $
630,226
747,520
747,520
$1,265,736
106%
$
707,953
887.733
747,520
$1,161,251 $
39,567
273,518 . .I Begmnlng Net WorkIng CapItal -Requested Budget $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) Received payment of approximately $7,000 from the previous fiscal year
d) State grant in aid budget for FY 14 higher than budgeted
e) Program participation decreasing
f) Insurance settlement
g) Number of out of state transfers was less than projected, lowering the fee collection
h) Program utilization increase
i) Program collection rate is higher, possibly due to more employed offenders
j) Quarterly payments not yet received Page 11
CHILDREN & FAMILIES COMMISSION
Statement of Financial Operating Data
Through March 31,2014
I
FY 2014 -Year to
FY 2013 Date (75% of Year) FY 2014
RevisedI%of
Actual Actual Budget Budget Projection I $ Variance
Revenues
Federal Grants 252,020
Title IV -Family Sup/Pres 39,533
HealthyStart Medicaid 80,557
Youth Investment 196,053
State Grant -
State Prevention Funds 65,270
HealthyStart /R-S-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 -
Interfund 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
125,590
7,331
20,000
62,524
-
-
132,927
40,313
2,220
3,030
57,815
2,061
50
130
219,812
31% a)
33%
25%
50%
0%
n/a
52% a)
21% a)
111%
n/a
77%
206%
n/a
n/a
63% a)
402,044
21,994
80,000
125,048
55,185
-
254,322
189,636
2,000
5,600
75,034
1,000
-
-
350,375
262,798
21,994
80,000
125,048
-
-
264,623
133,984
4,000
6,060
77,086
2,700
50
130
329,624
(139,246)
-
-
-
(55,185)
-
I
10,301 J
(55,652)
2,000
460
2,052
1,700
50
130
(20,751}
673,802 43% 1,562,238 1,308,097 (254,141)
373,741 69% b) 539,665 506,259 33,406
598,114 39% 1,530,796 1,244,868 285,928
971,855 47% 2,070,461 1,751,127 319,334
(298,053) (508,223) (443,030) 65,193
209,052 75% 278,739 278,739 -
67,013 75% 89,350 89,350 -
276,065 75% 368,089 368,089 -
(21,988) (140,134) (74,941) 65,193
548,572 146% 375,704 548,572 172,868
$ 526,584 * $ 235,570 $ 473,631 $ 238,061
.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 and reduced Extra Help line
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 March 31, 2014
FY 2014 -Year to
Date (75% of Year)FY 2013
I %of
Actual Actual Budget
FY 2014
Budget I Projection I$ Variance
Operating Revenues
Miscellaneous
Franchise 3% Fees
Commercial Disp. Fees
Private Disposal Fees
Franchise Disposal Fees
Yard Debris
Special Waste
Interest
Leases
Recyclables
Miscellaneous
Total Operating Revenues
Operating Expenditures
Personnel Services
Materials and Services
Debt Service
Capital Outlay
Total Operating Expenditures
Operating Rev less Exp
Transfers Out
Road
Capital Reserve
Total Transfers Out
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
19,127 14,636
209,076 88,681
971,213 760,636
1,376,005 1,069,085
3,980,498 3,164,818
107,801 61,934
73,568 36,169
8,118 7,507
10,801 8,101
47,033 27,081
3,131 -
6,806,370 5,238,649
1,651,419 1,333,072
2,808,337 2,152,352
946,711 384,886
76,335 25,895
5,482,802 3,896,206
1,323,569 1,342,443
276,272 211,611
630,000 357,500
906,272 569,111
417,297 4,669,538
807,470 1,224,767
$1,224,767 $ 5,894,305
. . .I Beginning Net Working Capital -Requested Budget
67%
44% a)
80%
82%
77%
73%
145% b)
94%
75%
60%
n/a
78%
71%
64%
41% c)
47%
63%
75% d)
66% e)
69%
-
148%
22,000 20,000 (2,000)
200,000 210,000 10,000
954,100 1,045,550 91,450
1,309,350 1,498,000 188,650
4,095,525 4,264,550 169,025
85,000 92,000 7,000
25,000 40,000 15,000
8,000 9,000 1,000
10,801 10,801 -
45,000 45,000 -
---
6,754,776 7,234,901 480,125
1,868,124
3,342,993
930,157
55,000
1,867,446
3,325,018
930.157
50,896
678
17,975
-
4,104
6,196,274 6,173,517 22,757
558,502 1,061,384 502,882
282,148 282,148 -
545,000 576,000 {31,000)
827,148 858,148 {31,0002
(268,646) 203,236 533,882
825,655 1,224,767 399,112
$ 557,009 $1,428,003 $ 932,994
$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 March 31, 2014
FY 2014 -Year to
FY2013 Date (75% of Year)
Actual Actual
I "loot
Budget
Revenues
Inter-fund Charges:
General Liability 262,333 204,617 75%
Property Damage 313,480 244,895 75%
Vehicle 173,635 123,113 75%
Workers' Compensation 1,448,553 1,134,141 75%
Unemployment 254,165 232,646 75%
Claims Reimb-Gen Liab/Property 34,401 9,395 23%
Process Fee-Events/Parades 1,300 595 26%
Miscellaneous 76 14 18%
Skid Car Training 23,060 19.710 141%
Interest on Investments 12,226 10,587 88%
FY2014
Budget I Projection I $ Variance
272,823
326,526
164,150
1,512,188
310,203
40,000
2,300
80
14.000
12,050
272,823
326,526
164,150
1,512,188
310,203
40,000
2,300
80
22.000 8,000
12,050
TOTAL REVENUES 2,523,228 1,979,712 75% 2,654,320 2,662,320 8,000
Direct Insurance Costs:
GENERAL LIABILITY
Settlement I Benefit
Defense
Professional Service
Insurance
Loss Prevention
Miscellaneous
Repair I Replacement
382,659
50,919
85,751
148.035
8,790
3,290
200
223,137
48,900
12,863
161.994
465
5,099
4,531
Total General Liability 679,645 456,989 114% 400,000 550,000 {150,OOO)
PROPERTY DAMAGE
Insurance 159,171 166.668
Repair I Replacement 54,449 136,979
Total Property Damage 213,620 303,647 121 % 250,000 350,000 {100.000l
VEHICLE
Professional Service -178
Insurance 366 205
Loss Prevention 16.030 11,475
Repair I Replacement 54,919 38,707
I
t
Total Vehicle 71,316 50,565
WORKERS' COMPENSATION
Settlement I Benefit 367,051 303,926
Professional Service -5,000
Insurance 141.960 134,733
Loss Prevention 36,000 21,759
Miscellaneous 46,366 25,860
Total Workers' Compensation 591,376 491,278
UNEMPLOYMENT -SettlementlBenefits 137,082 80,468
Total Direct Insurance Costs 1,693,039 1,382,948
Insurance Administration:
Personnel Services 308,508 227,631
Materials & Srvc, Capital Out. & Tranfs. 131,414 112,195
Total Expenditures 2,132,961 1,722,773
Change in Fund Balance 390,267 256,939
Beginning Fund Balance 2,240,791 2,631,057
Ending Fund Balance $ 2,631,057 $2,887,997
42%
61%
40%
78%
68%
57%
75%
• $ , , , ,I Beginning Net Working Capital -Requested Budget
Page 14
120,000 90,000 30,000
800,000 610,000 190,000
200,000 180,000 20,000
1,770,000 1,780,000 {10.000l
333,327 333,327
197,193 197.093 100
2,300,520 2,310,420 {9,OOOl
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
DESCHUTES COUNTY 9-1-1
Statement of Financial Operating Data
Through March 31, 2014
FY 2014 -Year to Date
(75% of Year)
I %of
Actual Budget
FY2014
Budget I Projection I $ Variance
5,955,780 100% a) 5,947,600 6,173,348 190,000
164,200 75% 219,007 193,698 (25,309)
34,885 17% b) 200,000 200,000
25,585 71% 36,000 36,000
378,367 50% c) 750,000 750,000
-0% 30,000 30,000
27,995 93% 30,000 30,000
48,917 91% 54,000 54,000
72,174 28% d) 256,791 256,791
29,627 22% 137,000 137,000
10,691 119% 9,000 10,691 1,691
-n/a - -
33,024 54% 60,600 60,600 -
6,781,245 88% 7,729,998 7,932,128 166,382
3,308,275 71% 4,654,796 4,654,796 -
1,440,912 68% 2,132,476 2,132,476 -
63,383 11% e) 600,000 600,000 -
4,812,570 65% 7,387,272 7,387,272
1,968,675 342,726 544,856 166,382
7,800,000 100% 7,800,000 7,800,000
(5,831,325) (7,457,274) (7,255,144) 166,382
10,398,030 106% 9,800,000 10,398,030 598,030
4,566,705 $2,342,726 $ 3,142,886 $ 764,412$
. .I Beginning Net Working Capital -Requested Budget $3,410,000
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
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
I Health Benefits Trust
Statement of Financial Operating Data
Through March 31. 2014
(
FY 2013
Actual
Revenues:
Internal Premium Charges 12.874,815
Part-Time Employee Premium 30.280
Employee Monthly Co-Pay 643,918
COIC 1,405.518
Retiree I COBRA Co-Pay 963,987
Prescription Rebates 99.330
Claims Reimbursements 50,493
Miscellaneous 1,240
Interest 70,959
Total Revenues 16,140,540
Expenditures:
Personnel Services (all depts) 197,101
Materials & Services
Admin & Wellness
Claims Paid-Medical 11,879,332
Claims Paid-Prescription 1,059,923
Claims Paid-DentalMsion 1,835,199
Claims Refunds (131,375)
Stop Loss Insurance Premium 336.407
State Assessments 194.510
Administration Fee (EMBS) 334,141
Preferred Provider Fee 50,841
Health Impact 52,224
Other -Administration 101,616
Other -Wellness 49.996
Admin & Well ness 15,762,814
Deschutes On-site Clinic
Contracted Services 804.311
Medical Supplies 33,155
Equipment 2,170
Other 46,715
Total DOC 886,351
Deschutes On-Site Phannacy
Contracted Services 367,193
Medication and Drugs 1,446,770
Other 63,518
Total Phannacy 1,877,480
Total Expenditures 18,723,746
Change in Fund Balance (2.583.206)
Beginning Fund Balance 14,551.028
Ending Fund Balance $ 11,967,822
I % of Exp covered by Revenues 86.2"10
FY2014
Yea, to Date ~
Projection $ Variance Actual (75% Budget
of Year)
10,850,625 76% 14,269.138 14,467.500 198.362
13.048 33% 40,000 15,000 (25,000)
592.355 60% 980,000 810,000 (170,000)
1.190.023 75% 1,592,750 1,604,411 11.661
812,683 85% 958.333 1,100,000 141,667
107.637 213% 50,493 107,637 57,144
1.675 nfa -1,675 1.675
429 nfa -429 429
47.346 79% 60.000 64,000 4,000
13,615,821 76% 17,950,714 18,170,653 219,939
106,818 51% 209.676 175.536 34.140
8,637,305 70% a) 12,321.732 11,569,388 805.325
526,455 49% a) 1,064,841 743,288 362,901
1,295.178 71% a) 1,825,442 1.738,868 98.538
(154,036) nfa -(154,036) 154,036
208,026 55% 375,000 375,000 -
67.753 32% 215,000 215,000 -
252,094 76% 330,000 330,000 -
37,068 67% 55,000 55,000 -
4,327 8% 55.000 4.327 50,673
24,859 41% 60,162 60.162 -
94.277 123% 76.739 156,000 (79,261)
10,993,306 67% 16,378,916 15,092,997 1,285,919
583.843 64% 915,000 915,000 -
35,923 359% 10,000 50.000 (40.000)
-0% 250 -250
20,298 53% 38,310 38.310 -
640,064 66% 963,560 1,003,310 (39,750)
191,189
1,230,065
9,539
66%
82% b)
80%
289,004
1,500,000
11,876
289,004
1,700,000
11,876
-
(200,000)
-
1430,793 79% 1,800,880 2,000,880 {200,ODO}
13,170,982
444,839
$ 11,967.822
68%
102%
19,353,032
(1,402,318)
11.700,000
18.272,723
(102,070)
11,967.822
1.080.309
1,300,248
267,822
$ 12,412,661 $10,297,682 $11,665,752 $1,566,070
103.4% 92.8% 99A%
I Beginning Net Working Capital -Requested Budget $11,585,710
a) Projection based on combination of annualizing current year and 12-month rolling average Page 16 b) March based on February actual of $154,590. Projection based on April -June at $155,000 per month.
jlf 4/412014
FAIR AND EXPO CENTER
Statement of Financial Operating Data
Through March 31,2014
FY 2014 -Year to
Date (75% of Year)
I %of
Actual Budget
FY2014
Revised Budget Projection $ Variance
$ 3,371 67.4% $ 5,000 $ 5,000 $
106 7.1% 1,500 1,500
140 nla -140 140
290,155 73.5% 395,000 496,845 101,845
387 nla -387 387
19,795 36.7% 54,000 40,000 (14,000)
5,863 53.3% 11,000 15,000 4,000
5,047 16.8% 30,000 45,000 15,000
76,955 50.6% 152,000 120,000 (32,000)
60,000 75.0% 80,000 80,000
62,006 34.4% a) 180,000 180,000
1,800 75.0% 2,400 2,400
205,000 82.0% b) 250,000 205,000 (45,000)
-nla --
730,625 62.9% 1,160,900 1,191,273 30,373
661,715 74.6% 887.593 887,593 -
487,651 73.0% c) 667,733 652,228 15,505
69,227 61.3% 112,974 112,974 -
176,289 97.9% a) 180,100 180,000 100
1,394,883 75.5% 1,848,400 1,832,795 15,605
(664,257) (687,500) (641,522) 45,978
280,638 75.0% 374,186 374,186 -
19,305 75.0% 25,744 25,744 -
141,867 75.0% 189,156 225,734 36,578
75,000 75.0% 100,000 100,000 -
516,810 75.0% 689,086 725,664 36,578
(147,447) 1,586 84,142 82,556
(6,673) 48,827 {6,673} {55,500~
(154,121) $ 50,413 $ 77,469 $ 27,056$
I Beginning Net Working Capital -Requested Budget $ 50,000
FY 2013
Actual
Revenues
Miscellaneous $ 4,102
Vending Machines
Telephone Fees -Events 255
Special Events Revenues 383,339
Interest 76
Storage 35,283
Camping at F & E 16,700
Horse Stall Rental 48,036
Concession % -Food 139,006
Rights (Signage, etc.) 85,338
Grants -
Interfund Rentals 2,400
Annual County Fair (net) 245,000
Interfund Contract 45,000
Total Revenues 1,004,534
Expenditures:
Personnel Services 821,293
Materials and Services 580,396
Debt Service 114,117
Capital Outlay 9,000
Total Expenditures 1,524,806
Revenues less Expenditures (520,272)
Transfers In:
General Fund 320,000
Room Tax -6% (Fund 160) 25,744
Room Tax -1% (Fund 170) 82,800
Less: Promotion Expenditures
Fair & Expo Reserve 50,000
Total Transfers In 478,544
Change in Fund Balance (41,728)
Beginning Fund Balance 35,055
Ending Fund Balance $ (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 alarmlsuppression system was not included in the FY 2014 budget
Page 17
JUSTICE COURT
Statement of Financial Operating Data
Through March 31, 2014
FY 2014 -Year to
FY 2013 Date (75% of Year)
I FY 2014
oro Of
Actual Actual Budget Budget I Projection I $ Variance
Revenues
Court Fines &Fees a) 357,920 270,101
State Miscellaneous --
Interest on Investments 796 477
Total Revenues 358,716 270,579
Expenditures
Personnel Services 365,245 308,042
Materials and Services 166,294 141,063
Total Expenditures 531,539 449,105
Revenues less Expenditures (172,823) (178,527)
Transfers In-General Fund a) 221,716 105,615
Change in Fund Balance 48,893 (72,912)
Beginning Fund Balance 104,925 153,818
Ending Fund Balance $ 153,818 $ 80,906
.I Beginning Net Workmg Capital -Requested Budget
64% b)c) 422,500 407,103 (15,397)
0% 600 600 -
53% 900 900 -
64% 424,000 408,603 (15,397)
69% 445,984 402,730 43,254
74% 190,210 188,039 2,171
71% 636,194 590,769 45,425
(212,194) (182,166) 30,028
75% 140,819 140,819
(71,375) (41,347) 30,028
124% 124,241 153,818 29,577
* $ 52,866 $ 112,471 $ 59,605
$ 107,621
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". March fines, to be received in April-$43,138
c) Collections tend to be seasonal and are greater during February, March and April
Page 18
....
( .
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 March 31,2014
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
$
24,408
24,408
14,617
14,617
9,792
(2 ,710,173)
f(2,700,381)
FY 2014 -Year to
Date (75% of Year)
I % of
Actual Budget
$ -
18,306
18,306
0.0%
75.0%
75.0%
10,791
10,791
44.2%
44.2%
7,515
(2,700,381)
$-(2,692,867)
100.0%
FY 2014
Budget I Projection
$ 2,700,600 $
24,408 24,408
2,725,008 24,408 (2,700,600)
24,408 14,200 10,208
24,408 14,200 10,208
2,700,600 10,208 (2,690,392)
{2,700,600~ {2,700,381 ~ 219
$ Variance I
$ (2,700,600)
$ $ (2,690, 173~ $ ~2,690, 173~
a) Interest on March 2014 negative cash balance: $1,264.
b) Inception through March 31, 2014:
Revenues -Lease Payments
Expenditures:
Land/Building (Amertitle) -July 2007
Hickman Williams
City of Bend -May 2008
KN EX CO
Kieinfelder
Total expended on facility
Interest on Negative Cash Balance
Total expended
Net
$ 91,530
2,241,313
17,578
250,000
5,289
3,732
2,517,913
266,484
2,784,397
$ (2,692,867)
,
jrf 4/1/2014
Deschutes County
Campus Improvement (Fund 463)
Inception through March 31, 2014
Received and Committed or
Expended Projected I Total
RESOURCES:
Transfer in (Note A) $ 796,617 $ $ 796,617
Transfer in -General Fund 150,000 150,000
Transfer in -General County Projects (142) (Note B) 350,000 350,000 700,000
Oregon Judicial Dept Payment 12,750 12,750
Interest Revenue 8,175 500 8,675
Total Resources 1,317,541 350,500 1,668,041
EXPENDITURES:
Basement Jail/Boiler Demolition JB1 168,109 168,109
Basement Public File View JB2 141,862 141,862
1 st Floor Public Fil e View JB3 117,980 117,980
1 st Floor Restroo m s/Hasli nger 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 2/Basement Phases 1/2 JB8 75,330 598,275 673,605
"Stone Building" 720 720
Internal Service Fund Charges 5,977 2,250 8,227
Total Materials & Services 1,067,516 600,525 1,668,041
Revenues less Expenditures $ 250,025 $ (250,025)
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 4/1/2014
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--> Deschutes County
Jail Project (Fund 456) -Phase 1/
Beginning July 1, 2012 Through March 31, 2014
Project Budget
(Note 1)
-
Actual
(Through
March 31,
2014L
Committed
Total (Actual
Projected + Committed
+ Projected)
'-
Variance
Resources
Interest
Transfers In:
General County Projects (142)
General Capital Reserve (143)
General Fund (001)
Sheriff's Office (FY 2015)
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
Total Expenditures
Net
$ 26,157
100,000
1,250,000
750,000
540,939
8,400,000
11,067,096
$ 34,910
100,000
1,250,000
750,000
540,939
8,403,481
11,079,330
$ $ 5,000
136,000
141,000
$ 39,910
100,000
1,250,000
750,000
136,000
540,939
8,403,481
11,220,330
13,753
136,000
3,481
153,234
$
820,000
35,000
310,000
40,000
33,700
30,000
40,000
9,458,396
300,000
11,067,096
819,105
22,660
593
500
2,893
9,127
336,362
7,938
25,783
8,555
68,866
5,268,035
6,570,417
$ 4,508,913
90,470
7,917
4,583,965
4,682,351
$ (4,682,351)
20,000
10,000
8,044
10,000
40,000
88,044
52,956
909,575
42,660
593
500
12,893
9,127
336,362
7,938
41,744
18,555
68,866
40,000
9,852,000
11,340,812
(120,482)
(89,575)
(42,660)
(593)
(500)
22,108
(9,127)
(26,362)
32,062
(8,044)
11,445
(68,866)
(393,604)
300,000
(273,716)
(120,482)
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,
Rated Glazing Assemblies-$75,274, Conduit to Expansion-$10,454)
JRF 4/14/2014
->
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 March 31, 2014
ACTUAL PROJECTION
Received or
Expended
1,402,013
25,000
600,000
8,927
2,035,940
Encumbrances
& Commitments
Project to
Date
1,402,013
25,000
600,000
8,927
2,035,940
a)
b)
c)
51,735
27,080
1,693
22,257
23
102,789
1,402,013
230
1,402,243
1,505,032
530,908
25,000
25,000
25,000
{25,OOO)
76,735
27,080
1,693
22,257
23
127,789
1,402,013
230
1,402,243
1,530,032
505,908
c)
b)
a)
Project
Budget * Projected Variance
5,500,000
1,402,013
25,000
700,000
50,000
7,677,013
1,402,013
25,000
700,000
10,000
2,137,013
(5 ,500,000)
~40,000~
(5,540,000)
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
58,253 58,253
* 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 4/1/2014
Deschutes County
Sisters Health Clinic (Fund 464)
Inception through March 31, 2014
ACTUAL
Received and
Expended
Encumbrances
&Commitments
Project to
Date
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
Miscellaneous Project Costs
Miscellaneous Admin Costs
Total Materials & Services
Capital Outlay
New Construction
Total Capital Outlay
Total Expenditures
Net
40 ,000
48 ,626
255,000
50 ,000
638
394,264
57 ,639
1,140
2 ,029
2,929
25 ,549
2,151
26
91 ,463
55 ,312
55,312
146,776
247,489
460,000
460,000
10,000
5,000
2,000
40,000
25 ,000
82,000
621,130
621,130
703,130
(243,130)
500 ,000 a )
48 ,626 b)
255,000 c)
50,000 d)
638
854,264
67,639 b)
5,000
1,140
4,029
2,929
65,549
27,151
26
173,463
676 ,442
676,442
849,906
4,359
Projected
500,000
48,626
255,000
50,000
1,000
854,626
67,639
5,000
2,000
4,029
4,720
65,549
27,151
2 ,096
178,184
676,442
676,442
854,626
a) The County was awarded a $500,000 Federal Grant. To date, $40,000 has been received .
b) $48,626 paid to the architect in FY 2012 with resources from General County Projects Fund (Fund 142)
c) FY 2013 -$100 ,000; FY 2014 -$155,000 (Resolution No. 2014-023 Feb 26, 2014)
d) FY 2014 -$50,000 (Resolution No . 2014-024 Feb 26, 2014)
. I~F' d/1d/?n 1 4
Deschutes County
General Support Services -SOCC
Conference/Seminar, EducationfTraining and Travel Expenditures
County College Expenditures
FY 2014
eocc Conference & Travel Jul Aug Sep Oct Nov Dec Jan
Tammy Baney
Conf/Sem & EducfTraining -35 -340 45 --
Travel Meals -- - -30 50 -
Accommodations -- -312 91 104 -
Airfare --- - -- -
Mileage reimbursement -478 104 450 510 391 105
Ground Transport/Parking --- - -- -
Total Baney -513 104 1,101 677 545 105
Alan Unger
Conf/Sem & EducfTraining 205 -10 375 -110 35
Travel Meals --- - -81 -
Accommodations 192 --415 -479 -
Airfare -------
Mileage reimbursement - - - --2,056 -
Ground Transport/Parking --- --14 -
Total Unger 397 -10 790 -2,739 35
Tony DeBone
Conf/Sem & EducfTraining 520 -184 340 45 10 120
Travel Meals -82 - --100 -
Accommodations 618 164 -415 -145 -
Airfare 658 50 - --- -
Mileage reimbursement -105 -411 -347 -
Ground Transport -74 -- ---
Total DeBone 1,795 474 184 1,166 45 601 120
Total-BOCC Department
Conf/Sem & EducfTraining 725 35 194 1,055 90 120 155
Travel Meals -82 - -30 230 -
Accommodations 810 164 -1,143 91 727 -
Airfare 658 50 - - - - -
Mileage Reimbursement -583 104 861 510 2,794 105
Ground Transport -74 -- -14 -
Total -BOCC Department 2,192 987 298 3,058 722 3,886 260
FY 2014 Original Budget
Percent of FY 2014 Budget Expended
eocc County College
Printing/Binding - - ----14
Office/Copier Supplies 176 - -48 ---
Meeting Supplies --289 2,362 734 --
Total BOCC County College 176 -289 2,409 734 -14--
NOTE: Above amounts include only those expenditures processed for paymer t.
Additional conference and travel costs may have been incurred, but not processed for payment.
FY 2014
Feb Mar Total
60 83 563
-10 90
-91 598
-- -
-858 2,896
---
60 1,042 4,147
95 118 948
--81
--1,086
-- -
--2,056
--14
95 118 4,185
95 1,222 2,536
-114 295
-1,650 2,991
-681 1,389
-872 1,735
-178 252
95 4,717 9,198
250 1,422 4,047
-124 466
-1,741 4,676
-681 1,389
-1,731 6,687
-178 266
250 5,877 17,530
15,250
115.0%
- -14
--224
--3,384
- -3,622
JRF 4/1/2014