HomeMy WebLinkAboutFinance Update - MayI
i
Monthly Meeting with Board of Commissioners
Finance Director/Treasurer
AGENDA
1
j May 19, 2014
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(1) Monthly Investment Report
(2) April 2014 Financials
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Deschutes County
Municipal Debt $ 3 ,600 ,000 2.54%
Corporate Notes 28,744,000 20.28%
Time Certificates 5 ,160,000 3.64%
U. S. Treasuries 7,000,000 4.94%
Federal Agencies 36,422,000 25.69%
LGIP/BOTC 60,835,884 42.91%
Total Investments $ 141,761,884 100.00%
Total Portfolio : By Investment Types
Municipal
Debt
Corporate
2 .5% Notes
20 .3%
Time
Certificates
3.6%
LGIP/BOTC
42 .9%
u.s
Treasuries
4 .9%
Federal
Agencies
25 .7%
Investment Income
Investments By County Function Fiscal Year 2013-14
Apr-14 Y-T-DI I
General $ 141,761,884 $ 74,592 $ 667,403
Total Investments $ 141,761,884
Total Investment Income 74,592 667,403
Less Fee: 5% of Invest. Income (3,730) (33 ,370)
Investment Income -Net 1$ 70,862 $ 634,033
Yield Percentages
-~.~BOTG I LGIP ~ 0.53% 0.53%
Investments ~ 0.71% 0.71%
Average .... 0.66% 0.62%
Months to Maturity
o to 30 Days 43%
Under 1 Year 47%
Under 5 Years 100%
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%
Deschutes _County Investments -'-----t -j\
Portfolio Management t--
...;. + T + + -~OrtfOIiO Details -Investments --.April 30, 2014 --------I
Purchase Maturity Days To . _..Ratings ~upon Par
I
Market Book Call
CUSIP Security .Broker Date Date Maturity Moodys sap Rate YTM 385 Vatue Value Value Date
SYS10078 :Local Govt Investment Pool 7/1/2006 1 0.540 0.540 56 ,948 ,248 56,948 ,248 56,948 ,248 -~.. --11SYS10084 ·Bank of the Cascades 1 7/1/2006 0 .250 0.250 3,887,636 3 ,887,636 3,887.636 ------
938429ZEO 'Washington County SO Municipal PJ 5/612013 6/1/2014 31 AAAA2 5.000 , 0 .300 600 ,000 602.406 602,344 , --972002570 :Umpqua Bank 617/2012 61 712014 37 1 0.400 0.406 240,000 240,000 240,000 -
1
_.
240,000 -PWB9393OO1582 PremierWest Bank CD 7/6/2012 7/6/2014 , 6610.600 : 0 .608 240,000 240.000 -
~~Federal Bank CD ~~ol -SYS1 032 1 I 1 9/19/2013 9/19/2014 141 1 0 .132 100,000 100,000 I 100,000,"-___ ~329 I Columbia State Bank CD j 1 1215/2013 1215/2014 ' 218 1 0.210 , 0 .213 140,000 140,000 I 140,000
r I
8941748454 Sterling Savings Ban k ~Q.. 7/1/2013 1 1/112015 , 245 1 0.200 ' 0.203 2 ,000,000 2,000,000 2,000,000
1/31/2015 1
.
140,000 I .
HFBCD IHome Federal Bank CD I 211/2013 275 ; 0 .200 , 0.203 140.000 140,0CX:1 -
94980VAA6 ·Wells Fargo Corporate Not ~ WF 3/7/2013 21912015 1 284 A+ Al 4 .750 1 .Q.:~ 2 .000,000 2 ,067 ,640 2061 216 - --. . -
512,100 '511 : 52 ~~91159HGU8 US Bancorp CASTLE 1/2212014 3/4/2015 . 307 A+ AI 3.1SO 0.401 500 ,000
4001154 309 ----rColumbia State Bank CD
~
100,000-100,000 ~4/1/2013 313012015 333 O.ISO 0.152 100,000 r---_.. -
0.758 1 ---
273-150017-5 South Valley Bank CD 5/20/2013 5/20/2015 384 0.748 200,000 200,000 200 .000 -
36962G4L5 ·General Electric -Corporate N ~E ,11/15/2013 6/29/2015 424 AA+ AI 3 . 5OO~_. 750,000 775,605 774,592--------._
36962G4L5 IGeneral Electric -Corporate N CASTLE 111/25/2013 6/29/2015 424 , AA+ AI 3.500 0 .550 1,275,000 1,318 ,529 1,3 18 ,416 -
~
3692G5F7 General Electric -Corporate N CASTLE 1 9/17/2013 6/3012015 . ~ AA+ AI 2.375 0 .865 1,400,000 1.430,814 1,424,358 . -..
2.375 r0.501~5F7 1General Electric -Corporate N .CASTLE 1/10/2014 6/3012015 425 1 AA+ AI 545,000 556 ,995 556,831-I
4341SYS10316 1Umpqua Bank 7/9/2013 7/9/2015 0 .500 : 0.507t 2,000,000 2,000,000 2,000,000 -
94985H5F7 IWeils Fargo Corporate Note l cAsiLE 9/30/2013 7/20/2015 ; 445 AAAA3 0 .750 T 0541 1,000,000I 1,003,390 1,002,533 =----91159HGX2 US BlIll<O!P CASTLE 4/212014 7127/2015 452 A+ AI 2.450 0.501 1,180,000 1,208,155 1,208,364
91159HGX2 U S Bank -Corp Note .CASTLE ~ 3/26/2014 1 7/27/2015 452 \ A+ ~5r O.500 1 1,573,000 1,610,532 1,610,820
315GOPR8 Federal National Mtg Assn l CASTLE 1019 /2013 1019/2015 1 526 1 AA+ Aaa 0.480 0.450 1,000,000 I 1,001,370 1,000,432 10/9/2014
064159BA3 Bank of Nova Scolla CASTLE 3/25/2014 10/9/2015 i 526 ' A+ Aa2 0.750 051~l 2.000,000 2 ,006,020 2,006,863
064159BA3 Blnk of Nova Scotia CASTLE 41312014 10/9/2015 526 A+ As2 0 .7SO 0.621 540,000 541 ,625 540,999 -
3134G4HZ4 ~~eral Home Loan Mtg Corp CASTLE 10/28/20 13 10/28/2015 ! 545 AA+ Aaa O.SOO 0.500 2.000,oooj 2 ,003,560 2,000,000 10/28/2014
~S5 Procter &Gamble CASTLE 121612013 11/15/2015 ' 563 AAAA~I . 800 0.430 1,000,000_ 1,019,940 1,020,971 ----591~ 1,549-;650SYS10368 lR ~al Bank of Canada VINISP 3127/2014 1211512015 AAAa3 2.625 0 .600 1 . 5~000 1,548,941
~~N8 IEli Lill y &Co CASTLE 3/24/20 14 lii/2016 610 AA~~70 0.500 1 , 40 8 , Q~ 1,2¥,562 1,549,613
1 ~33~~~erkshi re Hathaway Inc CASTLE 313/2014 2111/2016-: 651 AA Aa2 1 0.800 O.SOO 3,000,000 3,015,900 3,015,899 -
1 1 F8dn! Farm Cradi1§ank CASTLE 4130120 14 212212016 662 AA+ Aaa 0.490 0 .488 4,000,000 3,996,960 4,000,120 -
17275RAC6 Cisco Systems Inc CASTLE 2/27/2014 212212016 662 AAAI 5.500 0.550 1,874,000 2.041 .123 2,040,599 -
j ~CG2Q. BQ NeW York Mellon Corp CASTLE 4/4/2014 31412016 673 A+ A1 0.700 0 .681 1,000,000 999,850 1,000,346 213120 16
064159BV7 Bank of Nova Scotia CASTLE 3/11/2014 3/15/2016 684 ~ A+ Aa2 0 .9SO 0 .680 1,000!000 1,007 ,060 I 1,005,008 - -
'3135G'ORH8 1Federal National Mtg Assn CASTLE 2/6/2014 5/6/2016 736 1 AA+ Aaa 0.550 0550_ 1,000,000 1,000,060 1,000,000 516/2 014 - -
CASTLE ..478160AYO IJohnson & Johnson 11712014 5/1 5/2016 745
1
AAA Aa a 2.1SO 0 .620 1,529 ,000 1,576,124 1,576,272 -
949746QU8 :Wells Fargo Corporate Note 'VINISP 2120/2014 6/15/2016 776 A+ A2 3.676 0.750 1,000,000 1,059,480 1,061,440 -
686053CF4 Oregon School Boards As_soc CASTLE 3/7/2014 6/30/2016 791 A+ Aa2 0.000 0 .999 3,000,000 2 ,921,850 1 2,935,991 "-:_-__
313OAOUP3 IFederal Home Loan Bank CASTLE 2119/2014 8/19/2016 841 AA-Aaa 0.700 0 .700 2,000,000 2,000,600 : 2,000,000 l-5/19/2014
!Federal Home Loan Bank ,CASTLE 1 84 1 ---.-
2 ,000,600 1313OAOUP3 2119/2014 8/19/2016 AA+ Aaa 0 .700 0.700 2 ,000,000 2,000,000 ~ 5/19/2014
912828RF9 _I ~' S , Treasury ,CASTLE 12/27/2013 , 6131/2016 : 653 j AA+ Asa 1.000 0 .646 1,000,000 1,009,770 I 1,QQ6, 177 - -
'868 ' -31359YLS4 I Federal National Mtg Assn ' ~J 3/5/2014 9/15/2016 AA+ Asa 0 .778 0.812 672,000 658 ,620 659'36if~ -~K7 i redersl Home Loan Mtg CO,P ,CASTLE 3/27/20 14 10/2412016 90il AA+ Aaa 0 .500 1.119 3,01 5,000 3,017 , 5~3 + ~017.52 0 lQ~~
912828RM4 U.S. Treasu ry I CASTLE 11212712013 10!~1I2016 1 914 AA+ Aaa 1.000 ' 0.727 1,000,000 1,008,590 _ 1,006,735 - -
-3134G4K98 ' Federal Home Loan Mtg CarL 'CASTLE 212012014 111712016 921 AA+ Aaa 0 .800 0.800 2,000 ,~.gg: 1,999,060 2,000,000 I 51712014
3133ECWV2 1Federal Farm Credrt Bank 'CASTLE T1211712013 1217/2016 i 951 AA + , Aaa 0 .875 0.722 2,100 ,000 2,104,977 2,108,616 1 -
~
3136G1XP9 -;.Federal National Mtg Assn t PJ 3/6/2014 11211912016 963 AA+ Aaa 0.800 0.788 2,000,000 1,997,100 2,000,643 11111912014
~~828RXO CASTLE j 12120/2013 12/3112016 ! 975 AA+T
-
0.875 0.724 1 1,000,000 1 1,003,750 1,003,991;U.S. Treasury Aaa -
06406HCAS Bank or New YOI1l Mellon Corp CASTLE 41231201 4 1/17120 17 992 A+ Al 2.400 1.067 2,000,000 2,069,380 2,07 1,018 1211812.0 16
313OA1HX9 _ Federal Home loan Bank MB S 41231201 4 1123120 17 998 AA+ Aaa 1.000 0.985 2 , 000'~1 2 ,002,960 2,000,794 7123120 14
91282 8SC5 U.S. Treasury I CASTLE 1/1612014 113112017 ' 1006 AA+ I Aaa 0.875 0.844 2,000,000 2,005,780 1 2,001,698 -
313OAOSM3 Federal Home Loan Bank VINISP 212112014 2121 /2017 1027 AA!l Aaa -'~ 2,000,000 2,004,680 1 2,003,348 8121120141.000 0.939
912828SS0 U.S. Treasury WF 1/1712014 4/30/2017 1095 AAA Aaa 6.875 0.9SO 2,000,000 2 ,000,000 I 1,995,576---.--::-==
3136FPYB7 Federal National Mtg Assn VINISP 21712014 5123/2017 1118 AA+ Aas 2.0SO 0.885 1,460,000 1,506,136 1,511 ,184 -
31359MEL3 Federal National Mtg Assn ,CASTLE 1211~~9_1 ~2017 . -'1-127 AA+ Aaa 1.061 .....--1.115 1,000,000 961,400 966773 - -
31359MEL37 1Federal National Mlg Assn CASTLE 1/2412014 61112017 1127 AA-Aaa 1.081 1.136 1,050,000 1,009,470 1,014:461 t -~ ~OCVZ2 Bonneville Power Admlnlstratlo CASTLE 412412014 7/112017 11 57 AA-Aal 1.197 1.171 670,000 668 ,446 670,553 - -
313383JB6 ~ome Loan Bank _IYINISP 12126 /2013 912712017 1245 AA+ j Aaa 1.000 1250l 1,000,000 993,660 991,706 1 -
3136GOC74 JFederal National Mtg Assn I VINISP 2/312014 912712017 1245 AA+ Aaa 1.000 0.943 1,050,000 1,042 ,188 1,051,999 912712015
3130A1G36 Federal Home Loan Bank MBS 4117/2014 111712018 1357 1.500 I.S08 575,000 576,305 574 ,829 711712014
31300N71 Federal Home Loan Bank VINISP 412120 14 113012018 1370 AA+ Aas 2.000 1.710 I ,SOO,Ooo 1,512,255 1,515,71 2 1130120 15
3 136G1AU3 Federal National Mtg Assn t VINISP 12123/2013 1/3012018 I 1370 AA+ 0 . 7QQ~1 1,000,000 980,170 987,807 4/30/2014
3135GOVU4 Federal Nat.ional Mtll. Assn i:iiNISP 1/2412014 1 413 /2018 1433 AA+ Aaa 1.125 1.540 1,000,000 989,710' 984 ,280 413/2015
3136G 16BO Federal National Mtg Assn __VINISP 112 112014 ~ 1212712018 1701 AA+ Aaa 0.7SO 1.8 20 1 1,000,000 980,060 97 2,42 5~612712014.-141 ,761,884 142,470,414 142489,612.
Memorandum
Date: May 12, 2014
To: Board of County Commissioners
Tom Anderson, County Administrator
From: Wayne Lowry, Finance Director
RE: Monthly Financial Reports
Attached please find April 2014 financial reports for the following funds: General (001),
Community Justice -Juvenile (230), Sheriffs (255, 701, 702), Public Health (259),
Behavioral Health (275), Community Development (295), Road (325), Community
Justice -Adult (355), Commission on Children & Families (370-399), Solid Waste
(610), Insurance Fund (670), 9-1-1 (705), Health Benefits Trust (675), Fair & Expo
Center (618), and Justice Court (123).
The projected information has been reviewed and updated, where appropriate, by the
respective departments.
Cc: All Department Heads
GENERAL FUND
Statement of Financial Operating Data
Through April 30, 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
Ending Fund Balance
Actual $ Variance
FY 2013
Actual
20,734,019
1,108,377
2,683,531
866,121
1,710,900
16,419
174,794
252,869
74,348
100,249
000
27,723,627
3,439,127
1,299,189
58,401
5,034,333
779,725
250,880
275,329
20,926,013
593,304
1,800,693
807,611
1,064,979
16,097
121,265
229,119
53,934
76,733
1667
25,691,414
2,966,462
1,047,101
51,444
4,449,406
678,523
237,043
206,682
21,031,062
720,000
1,955,900
812,421
1,415,487
15,200
184,194
208,750
70,920
FY 2014
21,656,062 625,000
652,000 (68,000)
2,081,400 125,500
889,421 77,000
1,193,487 (222,000)
16,097 1,400
184,194
231,000 22,250
70,920
91,000
2
26,506,934 27,067,581 561,150
3,687,131 3,617,131 70,000
1,500,045 1,385,045 115,000
76,901 63,051 13,850
5,638,777 5,388,777 250,000
846,733 810,000 36,733
299,163 299,163
252,807 6,000
122,139 109,042
1 749 1 197016
$ 7,692,433IBeginning Net Working Capital -Proposed Budget
a) Current year taxes due November, February and May
b) PILT received in July -$500,941
c) A& T grant exceeded budget by $38,300
d) Projection includes a transfer to close out the Bethlehem Inn Fund.
Page 1
COMM JUSTICE-JUVENILE
Statement of Financial Operating Data
Through April 30, 2014
Revenues
Federal Grants
FY 2014 -Year to
FY2013 Date (83% of Year)
Actual Actual Budget
I % Of
-7,272 171% a)
8,606 13,326 222% b)
101,659 27,255 75%
8,703 1,870
24,650 19,314 80%
354,583 128,964
113,760 28,200
90,765 5,543 5%
6,343 6,123 102%
1,200 1,173 98%
1,729 404
120,595 96,530
20,000 10,000 50%
790
853,383
400 61%
346,373 48%
4,878,315 4,067,176
1,086,677 850,131 78%
--0%
50,400
6,015,391
(5,162,008)
2,745 75%
4,920,052 79%
(4,573,679)
5,344,523
182,515
4,473,620 83%
(100,059)
995,051
$ 1,177,566
1,177,566 105%
$ 1,077,507
4,254 11,715 7,461
SB #1065-Court Assess. 6,000 15,316 9,316
Jail Funding HB #2712 36,568 36.568
Discovery Fee 23% c) 8,300 2,300 (6,000)
Food Subsidy 24,000 24,000
OYA Basic &Diversion 35% d) 364,268 359,149 (5,119)
Inmate/Prisoner Housing 23% e) 125,000 36,198 (88,802)
Contract Payments f) 120,000 5,543 (114,457)
Interest on Investments 6,000 7,300 1,300
Leases 1,200 1,200
Grants -Private 32% c) 1,250 539 (711)
CFC Interfund Grant n/a g) -128,041 128,041
Interfund Grant -Gen Fund 20,000 20,000
Miscellaneous 650 650
Total Revenues 717,490 648,519 (68,971)
Expenditures
Personnel Services 80% h) 5,109,496 4,880,532 228,964
Materials and Services f) 1,085,433 1,035,000 50,433
Capital Outlay 100
Transfers Out
3,660 3,660
Total Expenditures 6,198,689 5,919,192 279,497
Revenues less Expenditures (5,481,199) (5,270,673) 210,526
Transfers In-General Fund 5,368,346 5,368,346
Change in Fund Balance (112,853) 97,673 210,526
Beginning Fund Balance 1,125,000 1,177,566 52,566
Ending Fund Balance $1,012,147 $1,275,239 $ 263,092
FY 2014
Budget I Projection I $ Variance
I Beginning Net Working Capital -Proposed Budget $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 ofthe FY 2014 amount subsequent to preparation of FY 2014 budget
e) Housing trending lower than anticipated -$750 billing outstanding
f) BRSlMaplestar 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
100
I
SHERIFF -Consolidated
Statement of Financial Operating Data
Through April 30, 2014
Revenues (Funds 701 &702)
Law Enf Dist Countywide
Law Enf Dist Rural
Total Revenues 31,740,543
19,558,226
1
30,414,852
Expenditures (Fund 255)
Sheriffs Services
Civil/Special Units
Automotive/Communications
Investigations/Evidence
Patrol
Records
Adult Jail
Court Security
Emergency Services
Special Services
Training
Other Law Enforcement Svcs
Non-Departmental
Total Expenditures
2,263,061
723,704
1,837,849
1,425,223
8,174,690
685,178
12,850,417
298,060
185,439
1,236,781
481,717
667,913
85
1,931,538
951,451
1,373,320
1,198,863
6,887,411
644,134
11,621,947
243,010
169,236
1,079,259
398,199
679,398
2,386,512
1,215,101
1,613,040
1,462,370
8,515,898
810,086
14,534,459
295,852
177,330
1,528,933
558,596
804,314
81701
2,363,738
1,150,075
1,611,790
1,418,578
8,286,654
809,986
14,266,156
292,752
203,173
1,429,298
507,879
809,523
81701
22,774
65,026
1,250
43,792
229,244
100
268,303
3,100
(25,843)
99,635
50,717
(5,209)
Revenues less Expenditures 1,976,958
DC Comm Syst Reserve
Transfer to Reserve Funds
Change in Fund Balance 1,976,958
Beginning Fund Balance
Ending Fund Balance
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 $5,000
Page 3-A
I
SHERIFF -Fund 255
Statement of Financial Operating Data
Through April 30, 2014
Revenues (Fund 255)
Law Enf Dist Countywide
Law Enf Dist Rural
Total Revenues
Expenditures (Fund 255)
Sheriffs Services 2,263,061 1,931,538 2,386,512 2,363,738 22,774
Civil/Special Units 723,704 951,451 1,215,101 1,150,075 65,026
Automotive/Communications 1,837,849 1,373,320 1,613,040 1,611,790 1,250
Investigations/Evidence 1,425,223 1,198,863 1,462,370 1,418,578 43,792
Patrol 8,174,690 6,887,411 8,515,898 8,286,654 229,244
Records 685,178 644,134 810,086 809,986 100
Adult Jail 12,850,417 11,621,947 14,534,459 14,266,156 268,303
Court Security 298,060 243,010 295,852 292,752 3,100
Emergency Services 185,439 169,236 177,330 203,173 (25,843)
Special Services 1,236,781 1,079,259 1,528,933 1,429,298 99,635
Training 481,717 398,199 558,596 507,879 50,717
Other Law Enforcement Svcs 667,913 679,398 804,314 809,523 (5,209)
Non-Departmental 85 084 81 701 81701
Total Expenditures 30,915,283 27,245,848 33,984,192 33,231,303 752,889
Revenues less Expenditures
* FY 2014 ContingencY-$ 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
18,708,928
12 355
30,915,283
FY 2014 -Year to Date
(83% of Year)
17,022,424
10 5
27,245,848
Page 3-B
6,191,690
446,447
7,694,405 7,473,459 220,946
563,921 563,921
549,727
94,407
700,961 700,961
109,025 109,025
SHERIFF .Expenditure Detail
Statement of Financial Operating Data
Through April 30, 2014
Expenditures
Sheriff's Services
Personnel
Materials & Services
Capital Outlay
Total Sheriffs Services
CivilfSoecial Units
Personnel
Materials & Services
Capital Outlay
Total Civil/Special Units
AutomQ!!ve/Communications
Personnel
Materials & Services
Capital Outlay
Total Automotive/Communications
InvestigationsfEviden911
Personnel 1,283,221 1,077,198 1,323,285 1,278,593 44,692
Materials & Services 142,001 121,665 138,985 139,985 (1,000)
Capital Outlay 100 100
TotallnvestigationslEvidence 1,425,223 1,198,863 1,462,370 1,418,578 43,792
Patrol
Personnel 7,325,801
Materials & Services 613,033
Capital Outlay 235,856 249,274 257,572 249,274 8,298
Total Patrol 8,174,690 6,887,411 8,515,898 8,286,654 229,244
Records
Personnel 583,461
Materials & Services 101,717
Capital Outlay 100 100
Total Records 685,178 644,134 810,086 809,986 100
Adult Jail
Personnel 10,934,201 9,906,534 12,060,079 11,910,079 150,000
Materials & Services 1,879,643 1,606,925 2,097,790 2,047,790 50,000
Capital Outlay 36,573 56,519 76,590 63,317 13,273
Transfer Out -Jail Debt Service 51,969 300,000 244,970 55,030
Total Adult Jail 12,850,417 11,621,947 14,534,459 14,266,156 268,303
Court Security
Personnel 285,997 234,766 285,966 282,966 3,000
Materials & Services 12,063 8,244 9,786 9,786
Capital Outlay 100 100
Total Court Security 298,060 243,010 295,852 292,752 3,100
Emergen!<X Service§
Personnel 175,729 147,205 150,882 176,825 (25,943)
Materials & Services 9,710 22,031 26,348 26,348
Capital Outlay
100 100
Total Emergency Services 185,439 169,236 177,330 203,173 (25,843)
Special Services
Personnel 1,024,967 930,249 1,281,831 1,211,196 70,635
Materials & Services 175,717 149,010 211,502 201,502 10,000
Capital Outlay 36,096 35,600 16,600 19,000
Total Special Services 1,236,781 1,079,259 1,528,933 1,429,298 99,635
Training
Personnel 345,417 302,947 415,342 364,725 50,617
Materials & Services 136,300 95,253 143,154 143,154
Capital Outlay 100 100
Total Training 481,717 398,199 558,596 507,879 50,717
Other Law Enforcement Services
Personnel 607,877 617,274 730,083 735,392 (5,309)
Materials & Services 60,035 62,124 74,131 74,131
Capital Outlay 100 100
Total Other Law Enforcement Svcs 667,913 679,398 804,314 809,523 (5,209)
1,311,042 1,116,231
952,019 815,308
2,263,061 1,931,538
637,830 854,222
85,874 97,229
723,704 951,451
413,153 336,263
1,406,033 1,001,307
18,663 35,750
1,837,849 1,373,320
1,396,494 1,373,820 22,674
989,918 989,918
100 100
2,386,512 2,363,738 22,774
1,099,232 1,039,306 59,926
110,769 110,769
5,100 5,100
1,215,101 1,150,075 65,026
373,535 373,535
1,202,505 1,202,505
37,000 35,750 1,250
1,613,040 1,611,790 1,250
Non·Departmental
Materials & Services
Total Non·Departmental
Total Expenditures
85,253 68,084
4
LED #1 -Countywide
Statement of Financial Operating Data
Through April 30, 2014
Revenues
Tax Revenues -Current
Tax Revenues -Prior
Federal Grants
State Grant
Jail Funding HB 2712
Jail Funding HB 3194
Transp. of State Wards
SB 1145
Prisoner Housing
Des. Cty Gen Fund Grant
Des. Cty Video Lottery Grant
Grants
Des Cty Court Security
Des Cty Juvenile Contract
Title III Reimbursement
Inmate Commissary Fees
Work Center Work Crews
Concealed Handgun Classes
Inmate Telephone Fee
Soc Sec Incentive-Fed
Medical Services Reimb
Sheriff Fees
Interest
Donations·"Shop with a Cop"
Miscellaneous
Total Operating Revenues
EXPENDITURES & TRANSFERS
DC Sheriffs Office
DC Comm Systems Reserve
Transfer to Reserve Fund
Total Expenditures
Change in Fund Balance
Beginning Fund Balance
FY 2014 -Year to Date
(83% of Year)
15,812,544
817.322
24,510
158,199
101,659
3,289
1,479,991
284,189
5,000
20,640
116,646
12,051
39,916
29,756
53,237
8,050
97,403
14,600
20,461
314,668
44,629
31,717
21599
19,512,075
18,708,928
80,000
1 000
15,984,514
449,838
20,897
63,332
27,255
107,806
3,233
1,630,823
218,232
380,465
5,000
49,533
12,594
25,515
54,461
2,450
66,468
10.000
15,831
303,614
41,352
63,828
21184
19,558,226
17,022,424
80,000
100
16,103,377 16,468,804 365,427
507,902 501,263 (6,639)
25,500 20,897 (4,603)
115,524 115,524
46,143 36,143 (10,000)
107,806 107,806
5,000 5,000
1,584,991 1,630,823 45,832
80,000 218,232 138,232
4,762 380,465 375,703
5,000 5,000
99,318 49,533 (49,785)
10,000 16,792 6,792
15,000 30,000 15,000
50,000 60,000 10,000
3,500 3,500
80,000 80,000
5,000 10,000 5,000
13,000 18,000 5,000
250,000 350,000 100,000
32,000 50,000 18,000
51,897 63,828 11,931
849
1,133,696
20,855,753 3,622,709
80,000
70% 24,658,462 21,035,753 3,622,709
(5,541,699)
541
(785,294)
110
4,756,405
11
Ending Fund Balance
* 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
LED #2 -Rural 702
Statement of Financial Operating Data
Through April 30, 2014
FY 2013
Actual Budget
FY 2014
Projection $ Variance
Revenues
Tax Revenues -Current 7,698,340 7,647,216 7,839,932 7,878,906 38,974
Tax Revenues -Prior 404,894 221,444 263,858 246,565 (17,293)
Federal Grants 53,818 37,217 14,500 40,591 26,091
Federal Grants-BLM 20,881 8,389 25,000 15,000 (10,000)
US Forest Service 78,750 78,750 76,500 78,750 2,250
Bureau of Reclamation 40,580 17,007 26,000 26,000
State Grant 274,465 89,914 169,000 169,000
SB #1065 Court Assessment 8,606 13,426 55,000 15,000 (40,000)
Marine Board License Fee 143,724 94,171 150,000 150,000
Des Cty General Fund Grant 136,735 375,703 (375,703)
Des Cty Transient Room Tax 2,513,265 1,895,248 2,274,297 2,713,243 438,946
Asset Forfeiture 11,760
City of Sisters 468,060 405,565 486,678 486,678
Des Cty CDD Contract 54,366 49,392 59,270 59,270
Des Cty Solid Waste Contr 54,366 49,392 59,270 59,270
School Districts 46,212 43,631 40,000 50,000 10,000
Claims Reimbursement 860 108 108 108
Seat Belt Program 5,390 3,920 10,000 7,000 (3,000)
Sheriff Fees 9,617 8,067 10,000 10,000
Court Fines &Fees 120,247 112,849 125,000 125,000
Interest 20,654 17,696 12,000 20,000 8,000
Grants-Private 6,500 5,000 5,000 5,000
Donations 11,650 7,000 7,000 7,000
Miscellaneous 728 51 53
Total Revenues 12,228,468 10,856,626 12,215,381 90,373
EXPENDITURES & TRANSFERS
DC Sheriffs Office 12,206,355 10,223,425 14,525,221 12,375,550 2,149,671
DC Comm Systems Reserve
Transfer to Reserve Fund
120,000 120,000
1 1
Total Expenditures 71% 14,745,221 12,595,550 2,149,671
Change in Fund Balance (2,620,213) (380,169) 2,240,044
Beginning Fund Balance 2,620,213 3,046,683 426,470
Ending Fund Balance $ $2,666,514 $2,666,514
I Beginning Net Working Capital -Proposed Budget $2,416,760
* Payment to Sheriffs Fund adjusted monthly to equal actual expenditures attributable to countywide services
a) Current year taxes due November, February, and May
b) HIDTA overtime reimbursements for drug investigations will exceed plan
c) Invoiced quarterly. Reimbursements reflect seasonal activity
d) 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 April 30, 2014
FY 2013
I
I FY 2014 -Year to
Date (83% of Year)
Actual Actual Budget
I '10 Of
68 -nJa
630 77,936 1948%
212,500 63,750 75%
2,795,249 2,501,800 83%
38,154 22,341 56%
248,176 89,555 55%
578,042 629,865 103%
519,121 340,326 62%
40,214 78,629 45%
174,624 71,721 47%
214,544 199,925 109%
95,108 70,450 59%
32,475 31,365 77%
112,235 84,570 85%
755,693 712,459 95%
6,262 6,539 109%
19,366 63,322 3518%
162,757 71,224
3,425
6,008,643
5,930 424%
5,121,708 83%
6,344,766 5,385,383 75%
2,036,535 1,513,263 71%
--0%
157,200
8,538,501
(2,529,858)
117,990 75%
7,016,636 74%
(1,894,929)
2,349,357 2,251,230 83%
62,136 24,750 75%
65,100
2,476,593
(53,265)
48,825 75%
2,324,805 83%
429,876
1,327,199
$ 1,273,934
1,273,934 92%
$ 1,703,810
FY 2014}
i
I
Revised BUd9~ Projection I$ Variance
Revenues
Medicare Reimbursement
4,000 90,455 86,455
Federal Grant (ARRA)
Federal Grant & Fed Reimb
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 92,335 (70,975)
OMAP 612,400 677,477 65,077
Family Planning Exp Proj 550,000 420,000 (130,000)
Grants (Intergvt, Pvt, & Local) 176,513 176,513
Contract Payments b) 151,316 75,000 (76,316)
Patient Insurance Fees 184,200 240,000 55,800
Health Dept/Patient Fees 119,400 82,000 (37,400)
Vital Records-Birth 41,000 41,000
Vital Records-Death 100,000 100,000
Environmental Health-Lic Fac c) 753,750 753,750
Interest on Investments 6,000 8,000 2,000
Grants & Donations 1,800 63,322 61,522
Interfund Contract 39% b)d) 180,426 91,691 (88,735)
Miscellaneous 1,400 6,000 4,600
Total Revenues 6,191,484 6,127,186 (64,298)
Expenditures
Personnel Services
7,159,169 6,500,000 659,169
Materials and Services 2,139,075 1,950,000 189,075
Capital Outlay 100 -100
Transfers Out 157,320 157,320
Total Expenditures 9,455,664 8,607,320 848,344
Revenues less Expenditures (3,264,180) (2,480,134) 784,046
Transfers In-General Fund 2,701,475 2,701,475
Transfers In-PH Res Fund 33,000 33,000
Transfers In-Gen. Fund Other 65,100 65,100
Total Transfers In 2,799,575 2,799,575
Change in Fund Balance (464,605) 319,441 784,046
Beginning Fund Balance 1,385,592 1,273,934 1111,658~
Ending Fund Balance $ 920,987 $ 1,593,375 $ 672,388
. . .I Beginning Net Working Capital -Proposed 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
BEHAVIORAL HEALTH
Statement of Financial Operating Data
Through April 30, 2014
Actual
Revenues
Marriage Licenses 5,650
Divorce Filing Fees 122,971
Federal Grants 252,331
Federal Grant (ARRA) 63,750
State Grants 7,552,648
State Miscellaneous 62,361
Adult Mental Health Initiative 229,038
Title 19 121,876
Liquor Revenue 144,595
School Districts 23,317
Patient Fees 110,491
Interest on Investments 19,900
Rentals 16,625
Administrative Fee 5,224,877
Interfund Contract-Gen Fund 127,000
Miscellaneous 17,482
Total Revenues 14,094,911
Expenditures
Personnel Services 10,916,057
Materials and Services 5,970,799
Capital Outlay 26,965
Transfers Out 204,000
Total Expenditures 17,117,821
Revenues less Expenditures (3,022,909)
Transfers In-General Fund 1,307,787
Transfers In-OHP-CDO 484,494
Transfers In-Acute Care Svcs 264,631
Transfers In-ABHA 524,039
Total Transfers In 2,580,951
Change in Fund Balance (441,958)
Beginning Fund Balance 3,113,095
Ending Fund Balance $ 2,671,137
FY 2014 -Year to
FY2013 Date (83% of Year)
I %Of
FY2014
Actual Budget Budget I Projection I $ Variance
5,085 78% 6,500 6,000 (500)
107,064 76% 140,600 130,000 (10,600)
102,481 41% a) 252,349 201,879 (50,470)
63,750 250% 25,500 63,750 38,250
6,274,261 74% b) 8,533,166 8,077,086 (456,080)
25,920 42% c) 61,860 30,000 (31,860)
204,299 89% 230,000 594,299 364,299
191,097 132% 144,246 251,096 106,850
73,325 54% 137,000 147,000 10,000
499 nla -499 499
180,595 114% 158,082 215,000 56,918
16,232 79% 20,500 20,000 (500)
10,750 58% 18,500 18,500
6,873,434 83% 8,318,643 8,318,643
72,491 57% d) 127,000 127,000
40,215 40215% 100 41,000 40,900
14,241,499 78% 18,174,046 18,241,752 67,706
10,297,411 73% 14,147,348 12,810,808 1,336,540
4,995,030 71% e} 7,082,738 6,122,720 960,018
-0% 10,000 -10,000
153,675 75% 204,900 204,900 -
15,446,116 72°k 21,444,986 19,138,428 2,306,558
(1,204,618) (3,270,940) (896,676) 2,374,264
1,147,750 83% 1,377,302 1,377,302 -
-nla ---
244,660 83% 293,593 293,593 -
-nla ---
1,392,410
187,792 (1,600,045) 774,219 2,374,264
2,671,137 77% 3,461,651 2,671,137 F90,514l
$2,858,929 $1,861,606 $3,445,356 $ 1,583,750
83% 1,670,895 1,670,895
. . .I Beginning Net Working Capital -Proposed 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 April 30, 2014
FY 2014 -Year to
FY 2013 Date (83% of Year)
I % Of
Actual
Revenues
Admin-Operations 31,848
Admin-GIS 778
Admin-Code Enforcement 239,264
Building Safety 1,563,938
Electrical 336,210
Contract Services 166,428
Env Health-On Site Prog 340,564
Planning-Current 798,221
Planning-Long Range 348,545
Total Revenues 3,825,796
Expenditures
Admin-Operations 1,311,935
Admin-GIS 117,502
Admin-Code Enforcement 208,357
Building Safety 599,764
Electrical 200,596
Contract Services 163,822
Env Health-On Site Pgm 160,291
Planning-Current 581,155
Planning-Long Range 356,807
Transfers Out (DIS Fund) 179,155
Total Expenditures 3,879,383
Revenues less Expenditures (53,586)
Transfers In
General Fund -Gen Ops 854,872
General Fund -UR Planning 495,360
A&T Reserve (DIS assistance) 89,577
Other
Total Transfers In 1,439,809
Change in Fund Balance 1,386,223
Beginning Fund Balance 192,482
Ending Fund Balance $1,578,705 $1,798.206
~< ,
Actual Budget
FY2014
Budget I Projection I $ Variance
32,932 59% 56,243 62,605 6,362
2,879 192% a) 1,500 3,750 2,250
212,543 119% 178,000 263,000 85,000
1,414,829 113% 1,247,359 1,570,450 323,091
327,191 116% 283,073 382,700 99,627
197,541 96% b) 204,800 234,771 29,971
344,576 119% 288,484 422,880 134,396
728,828 115% 634,602 845,150 210,548
325,246 118% 274,527 504,193 229,666
3,586,565 113% 3,168,588 4,289,499 1,120,911
1,328,414 80% c) 1,669,409 1,715,138 (45,729)
104,054 84% 124,246 126,346 (2,100)
229,121 83% 275,515 279,224 (3,709)
560,776 83% d) 672,796 745,106 (72,310)
179,811 82% 218,300 217,272 1,028
183,895 76% e) 241,036 205,675 35,361
148,791 87% 171,529 200,997 (29,468)
546,427 82% 665,901 675,355 (9,454)
325,238 83% 391,485 436,000 (44,515)
173,338 97% 179,035 173,338 5,697
3,779,864 82% 4,609,252 4,774,451 (165,199)
(193,299) (1,440,664) (484,952) 1,286,110
-0% f) 465,121 -(465,121)
-
-
412,800 83% 495,360 495,360
0% f) 89,518 -(89,518)
0% 100 -~1OO1
412,800 39% 1,050,099 495,360 l554,7391
219,501 (390,565) 10,408 400,973
1,578,705 227% 696,290 1,578,705 882,415
$ 305,725 $1,589,113 $1,283,388
. . .I Beginning Net Working Capital· Proposed 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 Permit Tech position
d) Conversion of on-call position (Sisters) to permanent position and re-create Ass't. Building Official position
e) Additional contract (on-call) services required to meet plan review and inspection service demands
f) Beginning Fund Balance and FY 14 revenues are projected to be sufficient to cover FY 14 expenditures P age 9
ROAD
Statement of Financial Operating Data
Through April 30, 2014
FY 2013
Actual Actual
Revenues
Federal Grant (ARRA) 7,335
Mineral Lease Royalties 140,591 36,799 140,000 140,000
Forest Receipts 1,265,279 1,259,367 356,270 1,259,367 903,097
Federal -PIL T Payment 1,064,365 1,064,365 1,064,365
State Miscellaneous 542,290 588,197 773,452 588,198 (185,254)
Motor Vehicle Revenue 10,495,426 9,372,000 10,554,500 11,000,000 445,500
City of Bend 45,486 212,716 310,000 783,380 473,380
City of Redmond 315,525 27,482 370,000 294,535 (75,465)
City of Sisters 1,861 84,691 10,000 84,692 74,692
City of La Pine 10,000 10,000 (10,000)
Interest on Investments 32,342 37,897 18,000 44,300 26,300
Interfund Contract 526,110 562,000 527,450 (34,550)
Equipment Repairs 255,369 204,414 220,000 220,000
Vehicle Repairs 82,542 90,000 75,000 (15,000)
Vegetation Management 49,503
Forester 24,628 1,500 1,500
Other Inter-fund Services 30,387 14,278 12,500 44,692
Inter-Fund Sales -Fuel 623,074
Sale of Equip &Material 287,313 201,699
Miscellaneous 35 593
Total Revenues 14,770,079 13,200,499
Expenditures
Personnel Services 5,303,241 5,385,717 5,324,993 60,724
Materials and Services 7,277,398 10,306,609 8,181,108 2,125,501
Capital Outlay 67,987 2,882,108 121,456 2,760,652
Transfers Out 450 450000
Total Expenditures 12,923,627 9,824,461 19,024,434 14,077,557 4,946,877
Revenues less Expenditures 1,846,452 3,376,038 (4,753,012) 2,450,142 7,203,154
Trans In -Solid Waste 276,272 211,611 282,148 282,148
Trans In -Transp SOC 400,000 (400,000)
Trans In-Road Imp Res
Total Transfers In 276,272 211,611
Change in Fund Balance 2,122,724 3,587,649
Beginning Fund Balance
Ending Fund Balance
I Beginning Net Working Capital -Proposed 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
d) Payments to be received in June 2014 from other Road Department funds
e) Fuel sales to County departments are recorded reductions of M &S expenditure instead of as revenues. Page 10
f) $20,000 claim reimbursement for damaged stop light in La Pine. Also, refund related to 19th Street Junction.
g) Transfer from Solid Waste posted quarterly.
-- -
ADULT PAROLE & PROBATION
Statement of Financial Operating Data
Through April 30, 2014
FY 2014 -Year to
FY2013 Date (83% of Year)
I %of
Actual Actual Budget
Revenues
DOC Measure 57 219,240
220,788 101% a}
Justice Reinvest HB3194 458,143 nfa b}
State Miscellaneous 4,301 4,142 96%
Alternate Incarceration 17,725 118% c}
State Subsidy 22,329 14,677 106%
SB 1145 2,748,555 3,028,672 103% d}
Probation Work Crew Fees 14,136 6,997 52% e}
Claims Reimbursement 8,347 n/a f}
Miscellaneous 4,648 621 14% g}
Electronic Monitoring Fee 177,947 192,726 124% h}
Probation Superv. Fees 189,330 172,620 99% i}
Interest on Investments 5,743 6,027 100%
Interfund -Sheriff 50,000 41,667 83%
Sale of Equipment 250 -n/a
Crime Prevention Grant 50,000 25,000 50% j}
CFC-Domestic Violence 63,906 35,120 47% j}
Total Revenues 3,550,384 4,233,270 101%
Expenditures
Personnel Services 2,956,034
2,783,874 83%
Materials and Services 912,384 839,270 76% h)
Capital Outlay -0%
Total Expenditures 3,868,418 3,623,144 81%
Revenues less Expenditures (318,034) 610,126
Transfers In-General Fund 435,328 375,990 83%
Change in Fund Balance 117,294
986,116
Beginning Fund Balance 630,226
747,520 106%
Ending Fund Balance $ 747,520 $1,733,636
. . . .I Beginning Net Worlung Capital • Proposed Budget
I FY 2014
Kevlsecl
Budget Projection I $ Variance
219,240 220,788 1,548
458,143 458,143
4,301 4,142 (159)
15,000 20,000 5,000
13,826 14,677 851
2,951,504 3,029,790 78,286
13,376 8,000 (5,376)
-8,347 8,347
4,500 855 (3,645)
156,000 231,127 75,127
175,000 205,121 30,121
6,000 7,250 1,250
50,000 50,000
50,000 50,000 -
73,938 73,938 -
4,190,828 4,382,178 191,350
3,361,157 3,344,618 16,539
1,100,980 1,064,280 36,700
100 -100
4,462,237 4,408,898 53,339
(271,409) (26,720) 244,689
451,189 451,189 -
179,780 424,469 244,689
707,953 747,520 39,567
$ 887,733 $1,171,989 $ 284,256
$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
Page 11j) Quarterly payments not yet received
CHILDREN & FAMILIES COMMISSION
Statement of Financial Operating Data
Through April 30, 2014
FY 2014 -Year to ..
FY2013
Actual
Date (83% of Year)
Actual
I %of
Budget
KeVlsea
Budget
I FY2014
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 36,454 46% b) 80,000 62,000 (18,000)
Youth Investment 196,053 62,524 50% 125,048 125,048 -
State Grant --0% 55,185 -(55,185)
State Prevention Funds 65,270 -nJa ---
HealthyStart /R-S-G 219,950 132,927 52% a) 254,322 264,623 10,301
OCCF Grant 392,440 63.157 33% 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 4,710 nJa 5.600 6,060 460
Court Fines & Fees 73,959 64,239 86% 75,034 77,086 2,052
Interest on Investments 3,659 2,320 232% 1,000 2,700 1,700
Donations 13 50 nJa -50 50
Private Grant -130 nJa -130 130
Interfund Grants 358,343 219,812 63% a) 350,375 329,624 ~20,751}
Total Revenues 1,692,590 721,463 46% 1,562,238 1,290,097 (272,141)
Expenditures
Personnel Services 570,985 420,341 78% c) 539,665 506,259 33,406
Materials and Services 1,424,002 826,107 54% b} 1,530,796 1,228,868 301,928
Total Expenditures 1,994,987 1,246,448 60% 2,070,461 1,735,127 335,334
Revenues less Expenditures (302,397) (524,984) (508,223) (445,030) 63,193
Transfers In
General Fund 275,984 232,280 83% 278,739 278,739 -
General Fund -Other -67,013 75% 89,350 89,350 -
Total Transfers In 275,984 299,293 81% 368,089 368,089 .
Change in Fund Balance (26,413) (225,692) (140,134) (76,941) 63,193
Beginning Fund Balance
Ending Fund Balance
574,985
$ 548,572
548,572
$ 322,880
146% .. 375,704
$ 235,570
548,572
$ 471,631
172,868
$ 236,061
. . . .I Beglnnmg Net Workmg Capital -Proposed Budget $ 318,121
a) Revised to reflect actual award
b} Revised to reflect actual earnings, which are lower than budgeted. Corresponding payment to provider will be
lower than budgeted
c} 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
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
SOLID WASTE
Statement of Financial Operating Data
Through April 30, 2014
FY2013
Actual
19,127
209,076
971,213
1,376,005
3,980,498
107,801
73,568
8,118
10,801
47,033
3,131
6,806,370
1,651,419
2,808,337
946,711
76,335
5,482,802
1,323,569
276,272
630,000
1,608,696
211,611
545,000
75%
100%
e)
f)
558,502
282,148
545,000
1,061,384
282,148
576,000
502,882
-
{31,000l
906,272 756,611 91°,4 827,148 858,148 ~31,000l
417,297 5,159,856 -(268,646) 203,236 533,882
807,470 1,224,767 148% 825,655 1,224,767 399,112
$1,224,767
FY 2014 -Year to
Date (83% of Year)
I %of
Actual Budget
FY 2014
Budget I Projection I$ Variance
16,154 73% a) 22,000 20,000 (2,000)
204,440 102% 200,000 210,000 10,000
851,627 89% 954,100 1,045,550 91,450
1,201,083 92% 1,309,350 1,498,000 188,650
3,487,571 85% 4,095,525 4,264,550 169,025
72,059 85% 85,000 92,000 7,000
37,249 149% b) 25,000 40,000 15,000
8,589 107% 8,000 9,000 1,000
9,001 83% 10,801 10,801 -
28,695 64% c) 45,000 45,000 -
-n/a ---
5,916,467 88% 6,754,776 7,234,901 480,125
1,484,645 79% 1,868,124 1,867,446 678
2,412,344 72% 3,342,993 3,325,018 17,975
384,886 41% d) 930,157 930,157 -
25,895 47% 55,000 50,896 4,104
4,307,771 70% 6,196,274 6,173,517 22,757
$6,384,624 $ 557,009 $1 z428,003 $ 932,994
. .I Beginning Net Working Capital· Proposed Budget $1,428,003
a) Disposal of tires and appliances less than antiCipated
b) Unpredictable-revenue mainly from clean-up projects
c) Recycling market prices have been down since last Fall
d) Payments made November and May
e) Transfers will be made quarterly
f) As requested during the year; additional $31,000 to come from Contingency
Page 13
RISK MANAGEMENT
Statement of Financial Operating Data
Through April 30, 2014
Revenues
Inter-fund Charges:
General Liability
FY 2013
FY 2014 -Year to
Date (83% of Year)
Actual Actual Budget
I 'roOT
262,333 227,353 83%
313,480 272,105 83%
173,635 136,792 83%
1,448,553 1,260,157 83%
254,165 258,496 83%
34,401 31,476 79%
1,300 840 37%
76 14 18%
23,060 21,060 150%
12,226
2,523,228
12,065 100%
2,220,357 84%
382,659 224,345
50,919 49,236
85,751 19,509
148,035 161,994
8,790 3,165
3,290 5,099
200
679,645
159,171
54,449
213,620
-
4,531
467,878 117%
166,668
144,265
310,933 124%
375
366 205
16,030 15,248
54,919
71,316
367,051
43,922
59,750 50%
370,934
-5,000
141,960 145,048
36,000 43,289
46,366
591,376
137,082
1,693,039
308,508
131,414
2,132,961
390,267
2,240,791
$2,631,057
38,953
603,223 75%
80,468 40%
1,522,253 86%
258,749 78%
122,360 62%
1,903,362 83%
316,995
2,631,057
$2,948,053
272,823 272,823
Property Damage 326,526 326,526
Vehicle 164,150 164,150
Workers' Compensation 1,512,188 1,512,188
Unemployment 310,203 310,203
Claims Reimb-Gen Liab/Property 40,000 50,000 10,000
Process Fee-Events/Parades 2,300 2,300
Miscellaneous 80 80
Skid Car Training 14,000 24,000 10,000
Interest on Investments 12,050 15,000 2,950
TOTAL REVENUES 2,654,320 2,677,270 22,950
Direct Insurance Costs:
GENERAL LIABILITY
Settlement / Benefit
Defense
Professional Service
Insurance
Loss Prevention
Miscellaneous
Repair / Replacement
Total General Liability 400,000 570,000 ~170,000~
PROPERTY DAMAGE
Insurance
Repair / Replacement
Total Property Damage 250,000 350,000 ~100,000~
VEHICLE
Professional Service
Insurance
Loss Prevention
Repair / Replacement
Total Vehicle 120,000 90,000 30,000
WORKERS' COMPENSATION
Settlement / Benefit
Professional Service
Insurance
Loss Prevention
Miscellaneous
Total Workers' Compensation 800,000 670,000 130,000
UNEMPLOYMENT -Settlement/Benefits 200,000 150,000 50,000
Total Direct Insurance Costs 1,770,000 1,830,000 ~60,000~
Insurance Administration:
Personnel Services 333,327 333,327
Materials & Srvc, Capital Out. & Tranfs. 197,193 197,093 100
Total Expenditures 2,300,520 2,360,420 {59,900~
Change in Fund Balance 353,800 316,850 (36,950)
Beginning Fund Balance 2,517,479 2,631,057 113,578
Ending Fund Balance * $ 2,871,279 $ 2,947,907 $ 76,628
cI Beginning Net WOrking Capital -Proposed Budget $ 3,074,957
FY2014
Budget I Projection I $ Variance
Page 14
DESCHUTES COUNTY 9~1~1
Statement of Financial Operating Data
Through April 30, 2014
FY 2014 ~ Year to Date
FY2013 (83% of Year)
Actual Actual
I %of
Budget
FY 2014
Budget I Projection I $ Variance
Revenues
Property Taxes -Current
Property Taxes -Prior
Federal Grants
State Reimbursement
Telephone User Tax
Data Network Reimb.
Jefferson County
User Fee
Police RMS User Fees
Contract Payments
Miscellaneous
Claims Reimbursement
Interest
Total Revenues
Expenditures
Personnel Services
Materials and Services
Capital Outlay
Total Expenditures
Revenues less Expenditures
Transfers Out -Reserve Fund
Change in Fund Balance
Beginning Fund Balance
6,323,533
319,349
46,514
35,066
767,453
64,247
30,755
69,012
229,103
11,885
10,084
46,760
54,324
8,008,083
5,991,470
173,654
34,885
29,350
378,367
20,381
28,228
51,073
72,025
196
28,911
29,627
35,306
6,873,474
3,982,162
1,929,460
81,515
5,993,138
3,691,139
1,502,923
64,156
5,258,219
2,014,945 1,615,254
500,000
1,514,945
8,883,086
7,800,000
(6,184,746)
10,398,030
$ 4,213,285Ending Fund Balance $ 10,398,030
. . I Begmmng Net Working Capital -Proposed Budget
101% a)
79%
17% b)
82%
50% c)
68%
94%
95%
28% d)
0% e)
321%
nla
58%
5,947,600
219,007
200,000
36,000
750,000
30,000
30,000
54,000
256,791
137,000
9,000
-
60,600
6,173,348 190,000
193,698 (25,309)
200,000
36,000
750,000
30,000
30,000
54,000
256,791
27,000 (110,000)
28,911 19,911
29,627 29,627
60,600
89% 7,729,998 7,869,975
79%
70%
11% f)
4,654,796
2,132,476
600,000
4,654,796
2,132,476
600,000
104,229
-
-
-
71% 7,387,272 7,387,272
342,726 482,703 104,229
100% 7,800,000 7,800,000
(7,457,274) (7,317,297) 104,229
106% 9,800,000
$2,342,726
10,398,030
$3,080,734 $
598,030
702,260
$ 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) New World ($210,115) & IT ($46.676). Billed in April
e) Radio Consultant reimbursements received in FY 2013. Receipts in FY 2014 have been deferred
f) Capital projects are in progress. Some will moved to FY 15 due to resource availability while others will be
amended for less expensive alternatives
Page 15
Health Benefits Trust
Statement of Financial Operating Data
Through April 30, 2014
Revenues:
Intemal 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-DentaWlSion
Claims Refunds
Stop Loss Insurance Premium
State Assessments
Administration Fee (EMBS)
Preferred Provider Fee
Health Impact
other -Administration
Other -Wenness
Admin & Wellness
Deschutes On-site Clinic
Contracted Services
Medical Supplies
Equipment
other
Total DOC
Deschutes On-site Phannacy
Contracted Services
Medication and Drugs
Other
Total Phannacy
Total Expenditures
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance $
FY2013
Vearto Date %ofActual Actual (83.3% BudgetofVear)
12,874,815 12,070,667 85%
30,280 13,885 35%
643,918 665,525 68%
1,405,518 1,323,769 83%
963,987 901,103 94%
99,330 107,637 213%
50,493 1,675 nJa
1,240 582 nJa
70,959 53,330 89%
16,140,540 15,138,173 84%
197,101 114,927 55%
11,879,332 9,634,991 78% a)
1,059,923 569.696 54% a)
1,835,199 1,432,378 78% a)
(131,375) (166,054) nJa
336,407 230,468 61%
194,510 67,753 32%
334,141 279,324 85%
50,841 41,297 75%
52,224 4,327 8%
101,616 27,518 46%
49996 105,503 137%
15,762,814 12,227,201 75%
804,311 616,876 67%
33,155 41,622 416%
2,170 -0%
46,715 22,233 58%
886,351 680,731 71%
367,193 236,701 82%
1,446,nO 1,384,655 92% b)
63,518 10,673 90%
1,Sn480 1,632028 91%
18,723,746 14,654,888 76%
(2,583,206) 483,285
14,551,028 $ 11,967,822 102'%
11967,822 $ 12,451,107
FY 2014
Budget Projection
14,269,138 14,467,500
40,000 15,559
980,000 811,865
1,592,750 1,593,253
958,333 1,075,624
50,493 107,637
-1,675
-582
60,000 65,299
17,950,714 18,138,993
209,676 175,536
12,321,732 11,609,445
1,064,841 716,224
1,825,442 1,738,741
-(166,054)
375,000 375,000
215,000 215,000
330,000 330,000
55,000 55,000
55,000 4,327
60,162 60,162
76,739 156,000
16,378,916 15,093,846
915,000 915,000
10,000 50,000
250 -
38,310 38,310
963,560 1,003,310
289,004 289,004
1,500,000 1,694,655
11,876 11,876
1,Sool 880 1.9951535
19,353,032 18,268,227
(1,402,318) (129,233)
11,700,000 11,967,822
$10,297.682 $11 1838.588
$ Variance
198,362
(24,441)
(168,135)
503
117,291
57,144
1,675
582
51299
188,279
34,140
670,115
375,907
93,264
166,054
-
-
-
-
50,673
-
(Z9,261)
1,285,070
-
(40,000)
250
-
(39,750)
-
(194,655)
-
'194.655~
1,084,805
1,273,085
267,822
$1,540,906
I % of Exp covered by Revenues 86.2% 103.3% 92.8% 99.3%
I Beginning Net Working capital -Proposed Budget $11,585,710
a) Projection based on combination of annualizing current year and 12-month rolling average Page 16
b) March and April based on February actual of $154,590. Projection for May -June at $155,000 per month.
FAIR AND EXPO CENTER
Statement of Financial Operating Data
Through April 30, 2014
Miscellaneous $ 4,102 $ 3,491 69.8% $ 5,000 $ 5,000 $
Vending Machines 106 7.1% 1,500 1,500
Telephone Fees -Events 255 510 nla -510 510
Special Events Revenues 383,339 336,931 85.3% 395,000 497,818 102,818
Interest 76 363 nla -363 363
Storage 35,283 35,590 65.9% 54,000 40,000 (14,000)
Camping at F & E 16,700 8,018 72.9% 11,000 15,000 4,000
Horse Stall Rental 48,036 6,667 22.2% 30,000 45,000 15,000
Concession % -Food 139,006 87,650 57.7% 152,000 120,000 (32,000)
Rights (Signage, etc.) 85,338 60,000 75.0% 80,000 80,000
Grants 62,006 34.4% a) 180,000 180,000 -
Interfund Rentals 2,400 2,000 83.3% 2,400 2,400
Annual County Fair (net) 245,000 205,000 82.0% b) 250,000 205,000 (45,000)
Interfund Contract 45,000 -nla - -
Total Revenues 1,004,534 808,331 69.6% 1,160,900 1,192,590 31,690
Expenditures:
Personnel Services 821,293
750,419 84.5% 887,593 887,593
Materials and Services 580,396 530,940 79.5% c) 667,733 652,228 15,505
Debt Service 114,117 69,227 61.3% 112,974 112,974
Capital Outlay 9,000 176,289 97.9% a) 180,100 180,000 100
Total Expenditures 1,524,806 1,526,875 82.6% 1,848,400 1,832,795 15,605
(718,543) (687,500) (640,204) 47,296Revenues less Expenditures (520,272)
Transfers In:
General Fund 320,000
311,820 83.3% 374,186 374,186
21,450 83.3% 25,744 25,744 Room Tax -6% (Fund 160) 25,744
Room Tax -1% (Fund 170) 82,800 157,630 83.3% 189,156 225,734 36,578
Less: Promotion Expenditures
Fair & Expo Reserve 50,000
75,000 75.0% 100,000 100,000
565,900 82.1% 689,086 725,664 36,578
Change in Fund Balance (41,728)
Total Transfers In 478,544
(152,643) 1,586 85,460 83,874
Beginning Fund Balance 35,055
%of
Actual Budget
(6,673) 48,827 ~6,673~ ~55,500l
$ (159,316) $ 50,413 $ 78,786 $ 28,373Ending Fund Balance $ (6,673)
I Beginning Net Working Capital -Proposed Budget $ 87,000
FY 2014 -Year to
Date (83% of Year)FY2013
Actual
Revenues
FY2014
Revised Budget Projection $ Variance
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 April 30, 2014
FY 2014 -Year to
FY 2013
Actual
Date (83% of Year)
Actual
I Ufo or
Budget Budget
FY 2014
I Projection I $ Variance
Revenues
Court Fines &Fees a) 357,920 313,237 74% b)c) 422,500 422,500 -
State Miscellaneous --0% 600 600 -
Interest on Investments 796 530 59% 900 900 -
Total Revenues 358,716 313,767 74% 424,000 424,000 -
Expenditures
Personnel Services 365,245 340,966 76% 445,984 400,830 45,154
Materials and Services 166,294 154,788 81% 190,210 185,704 4,506
Total Expenditures 531,539 495,753 78% 636,194 586,534 49,660
Revenues less Expenditures (172,823) (181,986) (212,194) (162,534) 49,660
Transfers In-General Fund a) 221,716 117,350 83% 140,819 140,819 -
Change in Fund Balance 48,893 (64,636) (71,375) (21,715) 49,660
Beginning Fund Balance 104,925 153,818 124% 124,241 153,818 29,577
Ending Fund Balance $ 153,818 $ 89,181 * $ 52,866 $ 132,103 $ 79,237
. . . .I Beginning Net Working Capital. Proposed Budget $ 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". April fines, to be received in May -$40,609
c) Collections tend to be seasonal and are greater during February, March and April
Page 18
CAPITAL PROJECTS
• Bethlehem Inn
• Campus Improvement
• Jail Proj ect
• 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 April 30 , 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 (83% of Year)
Actual
I %of
Budget
$ -
24,408
24,408
$ -
20,340
20,340
0.0%
83.3%
83.3%
14,617
14,617
12,134
12,134
49.7%
49.7%
9,792
J2, 71 0, 173)
$ (2,700,381)
8 ,206
(2,700,381)
$ (2,692,175)
100.0%
a) Interest on April 2014 negative cash balance: $1,342.24 .
b) Inception through April 30, 2014:
Revenues -Lease Payments
Expenditures :
Land/Building (Amertitle) -July 2007
Hickman Williams
City of Bend -May 2008
KN EXCO
Kleinfelder
Total expended on facility
Interest on Negative Cash Balance
Total expended
Net
$ 93,564
2,241,313
17,578
250,000
5,289
3,732
2,517 ,913
267,826
2,785,739
$ (2,692,175)
FY 2014
Budget I Projection
$ 2,700 ,600
24,408
$
24,408
$ (2 ,700 ,600)
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
$ $ (2,690,173) $ (2,690,173)
jrf 5/1/2014
Deschutes County
Campus Improvement (Fund 463)
Inception through April 30, 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 8,296 500 8,796
Total Resources 1,317,662 350,500 1,668,162
EXPENDITURES:
Basement Jail/Boiler Demolition JB1 168,109 168,109
Basement Public File View JB2 141,862 141,862
1 st 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 2/Basement Phases 1/2 JB8 102,054 571,557 673,611
"Stone Building" 720 720
Internal Service Fund Charges 6,091 2,250 8,341
Total Materials & Services 1,094,355 573 ,807 1,668,162
Revenues less Expenditures $ 223,307 $ (223,307)
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 5/9/2014
Deschutes County
Jail Project (Fund 456) -Phase II
Beginning July 1, 2012 Through April 30, 2014
Actual Total (Actual Project Budget (Through Committed Projected + Committed Variance(Note 1) April 30, + Projected)2014)
Resources
Interest $ 26,157 $ 36,918 $ $ 3,750 $ 40,668
Transfers In:
General County Projects (142) 100,000 100,000 100,000
General Capital Reserve (143) 1,250,000 1,250,000 1,250,000
General Fund (001 ) 750,000 750,000 750,000
Sheriff's Office (FY 2015) 136,000 136,000
Jamison Acq &Remodel (457) (Note 2) 540,939 540,939 540,939
Bond Issuance, net 8,400,000 8,403,481 8,403,481
Total Resources 11,067,096 11,081,338 139,750 11,221,088
Expenditures
Architect (Note 2) 820,000 837,149 93,435 930,584
Engineering 29,002 13,659 42,660
Environmental 593 593
Surveying 500 500
Consulting 35,000 4,160 8,733 12,893
Building & Grounds 9,127 9,127
Fees & Permits, SDCs (water & sewer) 310,000 336,362 336,362
Insurance 40,000 7,938 7,938
Internal Service Fund Charges 33,700 28,422 5,278 8,044 41,744
Miscellaneous Administrative 30,000 8,758 10,000 18,758
FF &E -Security System 68,866 68,866
FF &E -Storage System 40,000 40,000 40,000
Construction -Expansion & Remodel (3) 9,458,396 6,289,682 3,562,318 9,852,000
Construction Contingency 300,000
Total Expenditures 11,067,096 7,620,559 3,661,031 80,435 11,362,025
Net $ $ 3,460,779 $(3,661,031) 59,315 (140,937)
Note 1: The project includes the Jail expansion and a remodel for the Medical Unit
Note 2: Steele: Jail-$699,000, Other-$115,400. KMD: Medical-$86,000, Housing Study-$21,000. Plus expenses.
Note 3: 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)
14,511
136,000
3,481
153,992
(110,584)
(42,660)
(593)
(500)
22,108
(9,127)
(26,362)
32,062
(8,044)
11,242
(68,866)
(393,604)
300,000
(294,929)
(140,937)
JRF 5/912014
RESOURCES:
Loan Proceeds, net of issuance costs
Rentals
Resources from Fund 142
Resources from Fund 142
Transfer In (Fund 142)
Proceeds of S~Real Property
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 a~Building
Remodel
Total Capital Outlay
Contingency
Total Expenditures
Net
Deschutes County
North County Services Building
Inception through April 30, 2014
ACTUAL PROJECTION
Received / Encum brances Project to Project
Expended & Commitments Date Budget * Projected Variance
500
1,402,013
25,000
600,000
9,191
2,036,704
~Q , OOO
2,000,000
500
1,402,013
25,000
600,000
2,000 .000
9,191
4,036,704
a)
b)
c)
5,500,000
1,402,013
25,000
700,000
L
50,000
7,677,013
51,735
28 ,628
1,933
22,475
23
104,794
25,000
25,000
76,735
28,628
1,933
22,475
23
129,794
b) 325,000
100,000
31,724
200,000
20 ,000
676,724
--.!A.02,013
230
1,402,243
600,000
600,000
2,002,013
230
2,002 ,243
a) d) 1,402,013
5,481,426
6,883,439
1,507,037 625,000 2,132,037
116,850
7,677,013
529,667 1,375,000 1,904,667
(5,500,000)
500 500
1,402,013
25,000
600,000 (100,000)
2,000,000 2,0007 000
10,000 ~40,000}
4,037,513 (3,639,500)
325,000
56,278 43,722
31,724
200,000
22,475 (2,475)
23 ~23}
635,500 41,224
2 ,002 ,013
2,002,013
(600,000)
5,481,426
4,881,426
2,637,513
116,850
4,922,650
1,400,000 1,400,000
a) The building was purchased in FY 2011 with resources from General County Projects
(Fund 142) -$1,402,013 .
b) $25,000 was paid to the architect in FY 2011 with resources from General County
Projects Fund (Fund 142)
c) Estimated proceeds from sale of the DeSign Center (Hwy 97 Building)
d) Acquisiton of real property on Antler in Redmond.
JRF 5/9/2014
Deschutes County
Sisters Health Clinic (Fund 464)
Inception through April 30, 2014
ACTUAL
Received and Encumbrances Project to
Expended & Commitments Date Projected
-
RESOURCES:
Beginning Net Working Capital
Federal Grants 40,000 460,000 500 ,000 a) 500 ,000
Resources from Fund 142 50,381 50 ,381 b) 50 ,381
Transfer in (Fund 142) 255,000 255 ,000 c) 255,000
Transfer in (Fund 270) 50,000 50,000 d) 50 ,000
Interest Revenue 752 752 1,000
Total Resources 396,133 460,000 856,133 856,381
EXPENDITURES:
Materials & Services
Architectu reI Des ig n 59,829 10,000 69,829 b) 69,829
Engineering 5,000 5,000 5,000
Planning 1,140 1,140 2,000
Surveying 2 ,029 2,000 4 ,029 4 ,029
Interfund Charges 3,059 3,059 3,677
Fees, Permits, Insurance &SDCs 64,429 1 ,120 65,549 65,549
Miscellaneous Project Costs 2,151 25,000 27,151 27 ,151
Miscellaneous Admin Costs 26 26 2 ,096
Total Materials & Services 132,663 43,120 ~783 179,331
Capital Outlay
New Construction -CS Construction 55,312 621 ,130 676,442 e) 676,442
Total Capital Outlay 55,312 621,130 676,442 676,442
Total Expenditures 187,975 664,250 852,225 855,773-
Net $ 208,158 $ (204,250) $ 3,908 $ 608
a) The County was awarded a $500,000 Federal Grant. To date, $40,000 has been received . Project
completion date has been extended to September 30, 2014.
b) $50,381 paid 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)
e) Original contract -$552,730 , Change Order #1 -$123,712
JRF 5/9/2014
Deschutes County
General Support Services· BOCC
Conference/Seminar, EducationlTraining and Travel Expenditures
County College Expenditures
FY 2014
BOCC Conference & Travel
TammyBane~
Conf/Sem .~ EduclTraining
Travel Meals
Accommodations
Airfare
Mileage reimbursement
Jul Aug Sep Oct Nov Dec Jan
· 35 · 340 45 · ·
· · · -30 50 -
· --312 -
· ----
· 478 • 104 450 105 . -r--i 5 I ~: ...
Ground Transport/Parking -· · -· · · i
Total Baney · 513 104 i 1,101 677 545 105
Alan Unger
Conf/Sem .~ EduclTraining 205 -10 375 · 110 35 i
Travel Meals · ----81 -
Accommodations 192 --415 -479 -
Airfare · · · -·
Mileage reimbursement · · · -· .2,056 i ·
Ground Transport/Parking · · · -· 14 -!----..... ----' ---' ----
Total Unger 397 · 10 ! 790 · 2,739 35 •
!on~DeBone ..... 520 !_........-:Conf/Sem &EduclTraining 184 340 45 i 10 120 ...
~elMeals .. · 82 • · · -100 -
~mmodations 618 164 · 415 i -145 ·
Airfare 658 50 · · · · ·
Mileage reimbursement · 105 · 411 · 347 ! ·
Ground Transport · i 74 · -· · ·
~.....
Total DeBone 1,795 474 184 1,166 45! 601 : 120 : _... ...
!
Total· BOCC Department
Conf/Sem &EduclTraining 725 35 194 1,055 90 120 155 ...
Travel Meals · 82 --30 230 i ·
-Accommodations 810 164 -1;143 91 i 727 -
~r:..e 658 50 · --· -I
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
P~rcent of FY 2014 Budget Expend~
BOCC County College !
Printing/Binding -· -i -· -14
Office/Copier Supplies 176 - -48 --·
Meeting Supplies -: ----.1 ~2.362 734 -·
!
t----.;;; 176 289 ~734 14Total BOCC County College · · C---. i ---:---'
NOTE: Above amounts include only those expenditures processed for payment._
Additional conference and travel costs may have been incurred. but not processed for payment.:
FY2014
Feb Mar Apr Total
i
60 83 · 563
· 10 i · 90 -91 -598
-i · · ·
· 858 · 2,896 •
· · · ·
60 1,042 • · 4,147.
i
95 i 118 60 1,008 .
-· · '-an
· · · 1,086
· -· · · · -2,056 --· 14------
95 118 60 4,245
95 1.222 60 2.596
· 114 · 295
-1,650 ! -2.991
· 681 • · 1.389
-872 I -1,735
· 178 i · i 252
95 : 4,717 60 • 9,258
....
250 1.422 , 120 4.167
-124 -466
· I 1,741 -4.676
· 681 -1.389
-1,731 -6.687
-178 -266
250 : ~!877 ! 120 17,650
i 15,250
115.7%
!
· · · 14
· · -224 -· · 3,384
· -· 3,622--
JRF 4/30/2014