HomeMy WebLinkAboutFinance-Tax UpdateMonthly Meeting with Board of Commissioners
Finance Director/Treasurer
AGENDA
June 23, 2014
(1) Monthly Investment Report
(2) May 2014 Financials
--
Municipal Debt $ 3,600,000 2.51%
Corporate Notes 28,644,000 19.98%
Time Certificates 5,160 ,000 3.60%
U. S . Treasuries 7,000 ,000 4.88%
Federal Agencies 32,072,000 22.37%
LGIP/BOTC 66,893,405 46.66%
Total Investments S 143.369.405 100.00%
Total Portfolio: By Investment Types
Municipal
Debt
Corporate
2.5% Notes
20.0%
Time
Certificates
3.6%
u. S.
LGIP/BOTC Treasuries 46.7% 4.9%
Federal
Agencies
22.4%
Investments By County Function
General $ 143,369,405
Total Investments $ 143,369,405
Total Investment Income
Less Fee: 5% of Invest. Income
Investment Income
Fiscal Year 2013-14
May-14 I I Y-T-O
$ 84,452 $ 751,855
84,452 751,855
(4,223) (37,593)
Investment Income -Net \$ --
80,229 S 714,2!i2
Category Maximums:
U.S . Treasuries 100%
LGIP 100%
Federal Agencies 75%
Banker's Acceptances 25%
Time Certificates 50%
Municipal Debt 25%
Corporate Debt 25%
Term Minimums
0-30 days 10%
Under 1 Year 25%
Under 5 Years 100%
c{.; tt
24 Month Treas. ~ 0.39%
LGIP Rate ~ 0.54%
36 Month Treasu ~ 0.86%
Months to Maturity
oto 30 Days 47.24%
Under 1 Year 50%
Under 5 Years 100%
Deschutes Coullty Investments I I I I-Portfolio Management
Portfolio Details -Investments I
May 31. 2014 I
I Purchase Maturity Days To Ratings Coupon Par Markel Book Call
CUSIP ISecurity Broker Date Date Maturity Moodys S&P ! Rate YTM 365 Value Value Value Dale
938429ZEO Washington County SO Municipal PJ 5/6/2013 6/1/2014 ' o AAAA2 5.0001 0.300 600,000 600,000 600,000
972002570 Umpqua Bank 6/7/2012 6/7/2014 6 I 0.400 0.406 240,000 240,000 240,000 -
PWB9393001582 PremierWest Bank CD 7/612012 71612014 35 0.600 0.608 240,000 240,000 240,000 --
SYS10321 Home Federal Bank CD 9/19/2013 9/19/2014 . 110 0 .130 0.132 100,000 100,000 100,000 --
4001174329 Columbia State Bank CD 1215/201 3 1215/2014 187 I 0.210 0.213 140,000 1 140,000 140,000 -
8941748454 Sterling Savings Bank CD 7/112013 1/1/2015 214 0 .200 0.203 2 ,000,000 2,000,000 2,000,000
HFBCO Home Federal Bank CO 211/20 13 1131/2015 244 0.200 0 .203 l 140,000 140,000 1 140,000 -
91159HGU8 US Bancorp CASTLE 1/22/2014 3/412015 276 A+ Al 3.150 0.401 500,0001 510,895 510,387 -
4001154309 Columbia State Bank CD 41112013 3130/2015 302 0.150 0.152 100,000 100,000 100,000 -
273-150017-5 South Valley Bank CD 5/20/2013 512012015 353 0.748 0 .758 200,0001 200,000 1 200,000 -
36962G4L5 General Electric -Corporate N CASTLE 1111512013 612912015 393 AA+ Al 3.500 0.656 750,000' 775,103 772,827 -
36962G4L5 General E iectric -Corporate N CASTLE 11125/2013 6129/2015 393 AA+ Al 3.500 0 .550 1,275,0001 1,317,674 1,315,300 -
3692G5F7 General Electric -Corporate N CASTLE 9/1712013 6/3012015 394 AA+ Al 2.375 0.865 1,400,000 1 1,429,736 1,422,614 ' -
36962G5F7 General Electric -Corporate N CASTLE 1/10120 14 6130/2015 3 94 AA+ Al 2.375 0.501 545,Ooo i 556,576 555,984 -
SYS10316 Umpqua Bank 719/2013 71912015 403 0.500 0.507 2,000,000 1 2,000,000 2,000,000 -
94985H5F7 Wells Fargo Corporate Note CASTLE 913012013 7120 /2 015 414 'AAAA3 0 .750 0.541 1,000,000, 1,004,970 1,002,360
91159HGX2 US Bancorp CASTLE 4/212014 7127/2015 421 A+ Al 2.450 0.501 l,180,000 ! 1,206,9981 1,206,456 -
91159HGX2 U S Bank -Corp Note CASTLE 3/2612014 712712015 421 A+ Al 2.450 0.500 1,573,000 1 1,608,990 1 1,608,276 -
315GOPR8 Federal National Mt9 Assn CASTLE 1019/2013 1019/2015 495 AA+ Aaa 0 .480 0.450 1,000,000 1,000,990 1 1,000,407 10/912014
064159BA3 Bank of Nova Scotia CASTLE 3/25/2014 101912015 495 A+ Aa2 0.750 0.510 2,000,000 2,008,640 2,006,466 - -
064159BA3 Bank of Nova Scotia CASTLE 4/312014 1019/2015 495 A+ Aa2 0 .750 0.621 540,000 542,333 540,941 --
3134G4HZ4 I Federal Home Loan Mtg Corp CASTLE 10128/2013 10/28/2015 514 AA+ Aaa 0.500 ' 0 .500 2,000,000 2 ,002,500 2,000,000 10/2812014
7427180S5 Procter & Gamble CASTLE 12/612013 11/15/2015 532 AAAA3 1.800 0.430 1,000,000 1,020,210 1,019,836
SYS10368 Royal Bank of Canada VINISP 3127/2014 12115/2015 562 AAAa3 2.625 0.600 1,500,000 1,549,515 1,546,427
532457AN8 Eli lilly & Co. CASTLE 3/24/2014 11112016 579 AAA2 6.570 0 .500 1,408,000 1,539,380 1,542 ,533 --
084670BG2 Berkshire Hathaway Inc CASTLE 31312014 2111/2016 620 AA Aa2 0.800 0.500 3,000,000 3,020,760 3,015,154 -
17275RAC6 Cisco Systems Inc CASTLE 212712014 212212016 631 AA-IAl 5 .500 0 .550 1874,000 2,036,382 2 ,032,922 1 -
06406HCG20 Bank of New York Mello n Corp CASTLE 4/412014 314/2016 642 A+ Al 0.700 0.681 1,000,000 1,003,010 l,OOO,33?1 21312016
3133734F6 Federal Home Loan Bank CASTLE 5/212014 4115/2016 684 AA+ l ~a 0.772 0 .600 650,000 650,527 652,081 - -
478160AYO Johnson & Johnson CASTLE 11712014 5/15/2016 1 714 'AAA Aaa 2.150 0.620L 1,529,000 1 1,579,992T 1,574,3401 --
949746QU8 Wells Fargo Corporate Note VINISP 2/20/2014 6115/2016 745 A+ IA2 3 .676 0 .750 1 1,000,000 1,058,060 1,059,028 --
686053CF4 Oregon School Boards Assoc CASTLE 31712014 6130/20 16 . 760 A+ 1Aa2 0.000 0.999 3 ,000,000 1 2,928,360 1 2 938,499 -
i 912828RF9 U.S. T reasu!y CASTLE 1212 7120 13 813112016 822 AA+ Aaa I 1 .000 0.646 1,000,000 1,011,950 1 1,007,880
31359YLS4 Federal National Mtg Assn PJ 315/2014 9115/201~1 837 AA+ IAaa 0.778 0.81~1 672,OO~L 661,8261 659,839 -
3133EAZ76 Federal Farm Credit Bank CASTLE 512312014 9126/2016 848 AA+ Aaa T 0.690 0 .686 3,000,000 3,OOO,09~T 3,000,297 - -
3134G4HK7 TFederal Home Loan MtQ Corp ICASTLE I 3/27/20141"10124/2016 876TAA+ I Aaa 0.500 1 1 .119 1 3,015,000 f 3,017,171 3,017,083T 10124/2014
912828RM4 U.S. Treasury CASTLE 12127/2013 110131/2016 8831AA+ A aa L 1.000 1 0.727 1,000,0001 1,010,9401 1,006,507 1 -
3134G4K98 IFederal Home Loan Mtg Corp I CASTL El 212012014 j 11 171201~L 890 1AA+ l~a 0.8°? l O , 8°~L 2,000,000 1 2,001 ,46~1 2 ,000,000 1 817/2014
06050TLRl Bank of America -Corporate CASTLE 5113/2014 11/1412016 897 A A2 1.125 1.050 l,900 ' 00~T 1,903,059 1,903,426 --
3133ECWV2 Federal Farm Credn Bank CASTLE 12/17/2013 121712016 920 AA+ IAaa 0 .875 0 .722 2,100,000 2,111,109 1 2 ,108,339 --
3136G1XP9 Federal National Mtg Assn P J 3/6/2014 12119/2016 932 AA+ l Aaa 0.800 0 .788 2 ,000000 1 1,997,440 1 2,000,622 11/19/2014
I 912828RXO U.S. Treasury CASTLE 12/2012013 12131/2016 944 AA+ l Aaa 0 .875 0.724 1 000,OOO i 1006,6401 1,003,864 -
06406HCA5 Bank of New York Mellon C~1E.. CASTLE 4123/2014 1117/2017 961 A+ I Al 2.400 1,067 2 ,000,000 1 2,074,220 , 2,068,835 1211812016
3130A1HX9 Federal Home Loan Bank MBS 4/2312014 1/2312017 967 AA+ IAaa 1.000 0.985 1 2,000,000 1 2,002,2201 2,000,769 7/23/2014
~SC5 U.S. Treasury CASTLE 1116/2014 11311201 71 9 75 AA+ I Aaa 0 .875 0 .844 2,000,000 · 2,011,720 1 2,001,645 -
3130AOSM3 Federal Home Loan Bank VINISP 212112014 2/21/201 ~1 9961AA+ l Aaa 1.000 0.93~1 2,000,OOO ! 2 , O03,20~! 2,003,249 8121/2014
0641590Z6 Bank of Nova Scotia CASTLE 5/1/2014 311712017 1,020 A+ Aa2 0 .800 0 .906 1,000,000 1,000,230 997,087 3/17/2016
912828SS0 U.S. Treasury WF 111712014 4/3012017 [ 1,064 AAA Aaa J 0.875 0.950 2000 ,0001 2,006,560 1,995,701 1 -
3136FPYB7 Federal National MtQ Assn VINISP 21712014 5123/2017 1,087 AA+ Aaa I 2.050 0 .885 1,460,000 1 ,508,881 1,509,791 1
31359MEL3 Federal National Mtg Assn CASTLE 1212312013 6/112017 1,096 AA+ Aaa 1.061 1.11 5 1,000,000 1 969,740 967,687 1 -
31359MEL37 Federal National Mtg Assn CASTLE 1124/2014 6/112017 1,096 AA-Aaa 1.081 1 .136 1,050,000 1,018,227 1,015,438 ' -
i 29270CVZ2 Bonnevilre Power Administratio CASTLE 4/241201 4 7/112017 1126 AA-Aal 1.197 1.171 670,000 1 671,313 670,538 - -
313383JB8 Federal Home Loan Bank V INISP 12/26/2013 912712017 1,214 AA+ Aaa 1,000 1 .250 1,000,000 1 998,660 991 909 1
3136GOC74 Federal National Mtg Assn VINISP 21312014 9/27/201~l. l,214 iAA+ Aaa 1.0001 0 .943 1,050,000 1 1,044,467 l,051 ,9 5~1. 9127/2015
3130A1ZK7 Federal Home Loan Bank MBS 5128/2014 1112812017 1.276 AA+ Aaa 0 .750 0 .750 1,000,000 998,890 1,000,000 812812014
3130A1G36 Federal Home Loan Bank MBS 4/17/2014 1/1712018 1,326 I 1 .500 ' 1 ,508 575,000 575,983 574,8331. 7117/2014
31300N71 Federal Home Loan Bank VINISP 4/212014 113012018 1,339 AA+ Aaa 2.000 1.710 1,500,000 1,512,705 ; ,515,363 1 1/3012015
3136G1AU3 Federal National Mtg Assn VINISP 1212312013 1/3012018 1,339 AA+ I 0.700 1.420 1,000,000 982,550 988,078 7130/2014
3135GOVU4 Federal National Mtg Assn VINISP 1124/2014 413/2018 1,402 AA+ Aaa 1.125 1.540 1,000,000 988,400 984,614 413/2015
3136G16BO Federal National MtQ Assn VINISP 1/2112014 12127120 18 1,670 AA+ Aaa 0.750 1.820 1,000,000 979,330 972,91 9 6/27/2014
SYS10078 Local GOvllnvestment Pool 1 0.540 0.540 61,252,811 1 61252,811 61,252,811
SYS10084 Bank of the Cascades 1 0 .540 0.540 5640,595 1 5,640595 5,640,595
143369405 1 144073987 143994834
Memorandum
Date: June 10, 2014
To: Board of County Commissioners
Tom Anderson, County Administrator
From: Wayne Lowry, Finance Director
RE: Monthly Financial Reports
Attached please find May 2014 financial reports for the following funds: General (001),
Community Justice -Juvenile (230), Sheriff's (255, 701, 702), Public Health (259),
Behavioral Health (275), Community Development (295), Road (325), Community
Justice -Adult (355), Commission on Children & Families (370-399), Solid Waste
(610), Insurance Fund (670),9-1-1 (705). Health Benefits Trust (675), Fair & Expo
Center (618), and Justice Court (123).
The projected information has been reviewed and updated, where appropriate, by the
respective departments.
Cc: All Department Heads
,
GENERAL FUND
Statement of Financial Operating Data
Through May 31,2014
FY 2014 -Year to
FY 2013 Date (92% of Year)
I '70 or
FY 2014
Revised Budget I Projection I $ VarianceActual Actual Budget
Revenues
Property Taxes -Current 20,734,019
Property Taxes -Prior 1,108,377
Other General Revenues 2,683,531
Assessor 866,121
County Clerk 1,710,900
BOPTA 16,419
District Attorney 174,794
Tax Office 252,869
Veterans 74,348
Property Management 100,249
Grant Projects 2,000
Total Revenues 27,723,627
Expenditures
. Assessor 3,439,127
County Clerk 1,299,189
BOPTA 58,401
District Attorney 5,034,333
Tax Office 779,725
Veterans 250,880
Property Management 275,329
Grant Projects 122,139
Non-Departmental 1,221,749
Total Expenditures 12,480,872
Transfers Out 13,930,307
Total Exp & Transfers 26,411,179
Change in Fund Balance 1,312,448
Beginning Fund Balance 9,059,394
Ending Fund Balance $ 10,371,843
21,815,493 104% a) 21,031,062 21,865,493 834,431
657,941 91% 720,000 682,941 (37,059)
1,850,433 95% b} 1,955,900 2,081,400 125,500
811,693 100% c) 812,421 889,421 77,000
1,166,233 82% 1,415,487 1,193,487 (222,000)
16,097 106% c) 15,200 16,097 897
184,621 100% 184,194 184,194 -
233,235 112% c) 208,750 233,235 24,485
53,934 76% 70,920 70,920 -
84,317 93% 91,000 91,000 -
1,833 92% 2,000 2,000 -
26,875,830 101% 26,506,934 27,310,188 803,254
3,258,639 88% 3,687,131 3,617,131 70,000
1,200,752 80% 1,500,045 1,385,045 115,000
55,640 72% 76,901 63,051 13,850
4,911,697 87% 5,638,777 5,388,777 250,000
728,427 86% 846,733 810,000 36,733
263,029 88% 299,163 299,163 -
226,996 88% 258,807 252,807 6,000
119,595 92% 129,951 129,951 -
1,305,019 90% 1,447,643 1,447,643 -
12,069,794
12,583,372
87%
77% d)
13,885,151
16,340,578
13,393,568
16,340,578
491,583
-
24,653.166 82% 30,225,729 29,734,146 491,583
2,222,664 (3,718,795) (2,423,958) 1,294,837
10,371,843 109% 9,500,000 10,371,843 871,843
$ 5,781,205 $ 7,947,885 $2,166,680
$12,594,507
I Beginning Net Working Capital -Approved Budget $ 7,692,433
a) Current year taxes due November, February and May. Projection is YTD plus $50,000 estimated for June
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 May 31, 2014
FY2013
Actual
Revenues
Federal Grants -
SB #1065-Court Assess. 8,606
Jail Funding HB #2712 101,659
Discovery Fee 8,703
Food Subsidy 24,650
OVA Basic & Diversion 354,583
Inmate/Prisoner Housing 113,760
Contract Payments 90,765
Interest on Investments 6,343
Leases 1,200
Grants -Private 1,729
CFC Interfund Grant 120,595
Interfund Grant -Gen Fund 20,000
Miscellaneous 790
Total Revenues 853,383
Expenditures
Personnel Services 4,878,315
Materials and Services 1,086,677
Capital Outlay -
Transfers Out 50,400
Total Expenditures 6,015,391
FY 2014 -Year to
Date (92% of Year) FY2014
I 'root
Actual Budget Budget I Projection I $ Variance
9,434 222% a) 4,254 11,715 7,461
15,281 255% b) 6,000 15,316 9,316
36,311 99% 36,568 36,568 -
2,620 32% c) 8,300 2,858 (5,442)
20,718 86% 24,000 24,000 -
222,363 61% d) 364,268 359,149 (5,119)
28,200 23% e) 125,000 54,000 (71,000)
6,398 5% f) 120,000 6,979 (113,021)
6,836 114% 6,000 7,457 1,457
1,423 119% 1,200 1,423 223
404 32% c) 1,250 440 (810)
96,030 nla g) -128,041 128,041
15,000 75% 20,000 20,000 -
420 65% c) 650 450 (2OOl
461,437 64% 717,490 668,396 (49,094)
4,473,659
933,793
-
2,745
88% h)
86% f)
0%
75%
5,109,496
1,085,433
100
3,660
4,880,532
1,035,000
-
3,660
228,964
50,433
100
-
5,410,197 87% 6,198,689 5,919,192 279,497
Revenues less Expenditures (5,162,008)
Transfers In-General Fund 5,344,523
Change in Fund Balance 182,515
Beginning Fund Balance 995,051
Ending Fund Balance $ 1,177,566
(4,948,760) (5,481,199) (5,250,796) 230,403
4,920,982 92% 5,368,346 5,368,346
(27,778) (112,853) 117,550 230,403
1,177,566 105% 1,125,000 1,177,566 52,566
$ 1,149,788 $1,012,147 $1,295,116 $ 282,969
I Beginning Net Working Capital· Approved 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 of the FY 2014 amount subsequent to preparation of FY 2014 budget
e) Housing trending lower than anticipated -$23,850 billing outstanding
f) BRS/Maplestar program discontinued. Projected revenues and expenditures reduced accordingly
g) Support to JCP program expenditures was not included in the original budget. CFC interfund grants
were awarded during FY 2014
h) Unfilled positions
Page 2
I
SHERIFF -Consolidated
Statement of Financial Operating Data
Through May 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/Com munications
I nvestigations/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
FY 2013 Date (92% of Year)
Actual Actual I Budget
19,512,075 20,312,161 106%
12,228,468 11,456,845 94%
31,740,543 31,769,006 102%
2,263,061 2,114,463 89% a)
723,704 1,043,050 86% b)
1,837,849 1,472,091 91%
1,425,223 1,305,534 89% a)
8,174,690 7,521,819 88% a)
685,178 702,495 87%
12,850,417 12,959,566 89% c)
298,060 267,381 90% b)
185,439 182,589 103%
1,236,781 1,197,962 78% d)
481,717 453,262 81%
667,913 739,115 92% b)
85,253 74,893 92%
30,915,283 30,034,218 88%
825,260 1,734,787 *
200,000 200,000
200,000 200,000
425,260 1,334,787
9,128,533 9,553,793
$9,553,793 $10,888,580
FY2014
Budget I Projection I $ Variance
19,116,763 20,414,183 1,297,420
12,125,008 12,295,113 170,105
31,241,771 32,709,296 1,467,525
2,386,512 2,320,954 65,558
1,215,101 1,140,075 75,026
1,613,040 1,672,113 (59,073)
1,462,370 1,416,982 45,388
8,515,898 8,209,252 306,646
810,086 777,655 32,431
14,534,459 14,266,156 268,303
295,852 292,752 3,100
177,330 203,173 (25,843)
1,528,933 1,411,955 116,978
558,596 516,561 42,035
804,314 806,079 (1,765)
81,701 81,701 -
33,984,192 33,115,408 868,784
(2,742,421) (406,112) 2,336,309
200,000 200,000 -
200,000 200,000 -
(3,142,421 ) (806,112) 2,336,309
8,161,912 9,553,793 1,391,881
$ 5,019,491 $8,747,681 $3,728,190
I Beginning Net Working Capital -Approved Budget $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
Page3-A
SHERIFF -Fund 255
Statement of Financial Operating Data
Through May 31,2014
FY 2014 -Year to Date
(92% of Year)FY2013
Actual
Actual I Budget
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 $
18,879,023
11,155,196
30,034,218
2,114,463
1,043,050
1,472,091
1,305,534
7,521,819
702,495
12,959,566
267,381
182,589
1,197,962
453,262
739,115
74,893
77%
77%
77%
89% a)
86% b)
91%
89% a)
88% a)
87%
89% c)
90% b)
103%
78% d)
81%
92% b)
92%
Budget
24,478,462
14,525,221
39,003,683
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
81,701
FY2014
[ Projection I $ Variance
20,783,018 (3,695,444)
12,332,390 {2,192,831 )
33,115,408 (5,888,275)
2,320,954 65,558
1,140,075 75,026
1,672,113 (59,073)
1,416,982 45,388
8,209,252 306,646
777,655 32,431
14,266,156 268,303
292,752 3,100
203,173 (25,843)
1,411,955 116,978
516,561 42,035
806,079 (1,765)
81,701
30,034,218 88% 33,984,192 33,115,408 868,784
-* $ 5,019,491 $ $ (5,019,491}
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
Page3-B
FY2014
Budget I Projection I $ Variance
Expenditures
Sheriffs Services
Personnel
Materials & Services
Capital Outlay
Total Sheriffs Services
Civil/Special Units
Personnel
Materials & Services
Capital Outlay
Total Civil/Special Units
Automotive/Communications
Personnel
Materials & Services
Capital Outlay
Total Automotive/Communications
Investigations/Evidence
Personnel
Materials & Services
Capital Outlay
Total Investigations/Evidence
Patrol
Personnel
Materials & Services
Capital Outlay
Total Patrol
Records
Personnel
Materials & Services
Capital Outlay
Total Records
Adult Jail
Personnel
Materials & Services
Capital Outlay
Transfer Out -Jail Debt Service
Total Adult Jail
Court Security
Personnel
Materials & Services
Capital Outlay
Total Court Security
Emergency Services
Personnel
Materials & Services
Capital Outlay
Total Emergency Services
Special Services
Personnel
Materials &Services
Capital Outlay
Total Special Services
Training
Personnel
Materials & Services
Capital Outlay
Total Training
Other Law Enforcement Services
Personnel
Materials & Services
Capital Outlay
Total Other law Enforcement Svcs
Non-Oeoartmental
Materials &Services
Total Non-Departmental
Total Expenditures
SHERIFF -Expenditure Detail
Statement of Financial Operating Data
Through May 31, 2014
FY 2014 -Year to
FY2013 Date (92% of Year)
Actual Actual I Budget
1,311,042 1,226.224 88%
952,019 888,238 90%
-0%
2,114,463 89%2,263,061
941,025 88%
85,874
637.830
102,025 92%
-0%
1,043,050 86%723,704
368.115 99%
1,406,033
413.153
1,068,227 89%
18,663 35.750 97%
1,472,091 91%1,837,849
1,283,221 1.174.524 89%
142,001 131,010 94%
-0%
1,305,534 890/01,425,223
7,325,801 6.785,423 88%
487,123 86%
235,856
613.033
249,274 97%
7,521,819 88%8,174,690
604,216 88%
101,717
583,461
-
98.278 90%
0%
685,178 702,495 87%
10.903,597 90%
1.879,643
10,934,201
1.754.698 84%
56,519 74%36.573
244.752 82%
12,959,566 89%12,850,417
258,612 90%
12,063
285.997
8,770 90%
-0%
267,381 90%298,060
158,632 105%
9,710
175,729
23,957 91%
-0%
182,_ 103%185,439
1,024,967 1,036,177 81%
175,717 161.785 76%
36,096 -0%
1,197,962 78%1,236,781
345,417 341,330 82%
136,300
-
111.931 78%
0%
453,262 81%481,717
607,877 673,533 92%
60,035 65,582 88% . 0%
667,913 739,115 92%
85,253 74,893 9~1o
74,893 92%85.253
1,396,494
989.918
100
2,386,512
1,099,232
110,769
5.100
1,215,101
373,535
1,202,505
37,000
1,613,040
1,323,285
138,985
100
1,462,370
7,694,405
563,921
257,572
8,515,898
700,961
109.025
100
810,086
12,060,079
2,097,790
76,590
300,000
14,534,459
285,966
9,786
100
295,852
150,882
26,348
100
177,330
1,281,831
211,502
35,600
1,528,933
415,342
143,154
100
558,596
730,083
74,131
100
804,314
81,701
81 1701
1,353,820 42,674
967,134 22.784
100
2,320,954 65,558
1.029,306 69,926
110,769
5,100
1,140,075 75,026
399,967 (26,432)
1,236,396 (33,891)
35,750 1,250
1,672,113 (59,073)
1,274,449 48,836
142,533 (3,548)
100
1,416,982 45,388
7,425,339 269,066
534,639 29,282
249.274 8.298
8,209,252 306,646
668,630 32,331
109.025
100
777,655 32,431
11,910,079 150,000
2.047,790 50,000
63,317 13,273
244,970 55,030
14,266,156 268,303
282,966 3,000
9,786
100
292,752 3,100
176,825 (25,943)
26,348
100
203,173 (25,843)
1,193,853 87,978
201,502 10,000
16,600 19,000
1,411,955 116,978
379,716 35,626
136,845 6,309
100
516,561 42,035
735,392 (5,309)
70,687 3,444
100
806,079 (1,765)
81,701
81,701
$ 30,034,218 88% $ 33,984,192 $ 33,115,408 $$ 30.915,283 868,7~e4
LED #1 -Countywide
Statement of Financial Operating Data
Through May 31,2014
FY 2014 -Year to Date
FY2013 (92% of Year)
Actual Actual I Budget
FY2014
Budget I Projection L$ Variance
Revenues
Tax Revenues -Current 15,812,544 16,632,128 103% a)
Tax Revenues -Prior 817,322 495,497 98%
Federal Grants 24,510 20,897 82% b)
State Grant 158,199 63,332 55%
Jail Funding HB 2712 101,659 36,311 79%
Jail Funding HB 3194 -107,806 nla c)
Transp. of State Wards 3,289 4,226 85%
SB 1145 1,479,991 1,630,823 103% d)
Prisoner Housing 284,189 218,232 273% e)
Des. Cty Gen Fund Grant -380,465 7990% f)
Des. Cty Video Lottery Grant 5,000 5,000 100%
Grants 20,640 -nfa
Des Cty Court Security 116,646 49,533 50% g)
Des Cty Juvenile Contract 12,051 12,594 126%
Title III Reimbursement 39,916 -nla
Inmate Commissary Fees 29,756 28,429 190%
Work Center Work Crews 53,237 56,934 114%
Concealed Handgun Classes 8,050 3,100 89%
Inmate Telephone Fee 97,403 71,162 89%
Soc Sec Incentive-Fed 14,600 10,400 208%
Medical Services Reimb 20,461 17,836 137%
Sheriff Fees 314,668 335,477 134% h)
Interest 44,629 46,148 144%
Donations-"Shop with a Cop" 31,717 63,828 123%
Miscellaneous 21,599 22,002 76%
Total Operating Revenues 19,512,075 20,312,161 106%
EXPENDITURES & TRANSFERS
DC Sheriff's Office 18,708,928 18,879,023 77% *
DC Comm Systems Reserve 80,000 80,000 100%
Transfer to Reserve Fund 100,000 100,000 100%
Total Expenditures 18,888,928 19,059,023 77%
Change in Fund Balance 623,147 1,253,139
Beginning Fund Balance 5,883,963 6,507,110
Ending Fund Balance $ 6,507,110 $ 7,760,248
I Beginning Net Working Capital -Approved Budget
16,103,377 16,632,128 528,751
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 10,400 5,400
13,000 18,000 5,000
250,000 350,000 100,000
32,000 50,000 18,000
51,897 63,828 11,931
28,849 28,849 -
19,116,763 20,414,183 1,297,420
24,478,462
80,000
100,000
20,783,018
80,000
100,000
3,695,444
-
-
24,658,462 20,963,018 3,695,444
(5,541,699) (548,835) 4,992,864
5,541,699 6,507,110 965,411
$ -$5,958,274 $5,958,274
$5,242,177
* Payment to Sheriff's Fund adjusted monthly to equal actual expenditures attributable to countywide services
a) Current year taxes due November, February, and May
b) Bureau of Justice SCAPP funding will be less than planned due to qualifying inmate population
c) Unanticipated HB 3194 funding for the Adult Jail
d) 1145 inmate reimbursement will exceed budget amount for the year
e) Based on YTD actual, DOC reimbursement for SB395 (repeat DUll) inmates will exceed plan for the year
f) General Fund grant budgeted for LED #2 will be made instead to LED #1
g) State OJD distributions will be less than planned for the year Page 5 h) Civil fees for property sales and concealed handgun licenses will be above plan for the year
--
Revenues
Tax Revenues -Current
Tax Revenues -Prior
Federal Grants
Federal Grants-BLM
US Forest Service
Bureau of Reclamation
State Grant
SB #1065 Court Assessment
Marine Board License Fee
Des Cty General Fund Grant
Des CtyTransient Room Tax
Asset Forfeiture
City of Sisters
Des Cty CDD Contract
Des Cty Solid Waste Contr
School Districts
Claims Reimbursement
Seat Belt Program
Sheriff Fees
Court Fines & Fees
Interest
Grants-Private
Donations
Miscellaneous
Total Revenues
EXPENDITURES & TRANSFERS
DC Sheriff's Office
DC Comm Systems Reserve
Transfer to Reserve Fund
Total Expenditures
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance $
LED #2 • Rural 702
Statement of Financial Operating Data
Through May 31,2014
FY 2014 -Year to Date
FY 2013 (92% of Year) FY2014
I BudgetActual BudgetActual
7,698,340 7,957,044 101% a) 7,839,932
404,894 244,032 92% 263,858
37,217 257% b) 14,50053,818
20,881 16,213 65% c) 25,000
78,750 78,750 103% 76,500
40,580 17,007 65% c) 26,000
274,465 89,914 53% 169,000
8,606 15,381 28% d) 55,000
143,724 94,171 63% c) 150,000
136,735 -0% e) 375,703
2,513,265 2,084,772 92% e) 2,274,297
-n/a 11,760
468,060 446,122 92% 486,678
54,366 54,331 92% 59,270
54,366 54,331 92% 59,270
46,212 47,525 119% 40,000
108 n/a 860
5,390 3,990 40% 10,000
9,617 8,782 88% 10,000
120,247 123,205 99% 125,000
20,654 19,846 165% 12,000
6,500 5,000 n1a
11,650 7,000 n1a
52,106 98% 53,00044,728
12,228,468 11,456,845 94% 12,125,008
11,155,196 77% * 14,525,22112,206,355
120,000 100% 120,000120,000
100,000 100,000 100% 100,000
Projection I $ Variance
7,957,044 117,112
246,565 (17,293)
40,591 26,091
16,213 (8,787)
78,750 2,250
26,000
169,000
15,381 (39,619)
150,000
-(375,703)
2,713,243 438,946
486,678
59,270
59,270
50,000 10,000
108 108
7,000 (3,000)
10,000
125,000
20,000 8,000
5,000 5,000
7,000 7,000
53,000 -
12,295,113 170,105
12,332,390 2,192,831
120,000 -
100,000 -
11,375,196 77% 14,745,221 12,552,390 2,192,831
(197,887)
12,426,355
81,649 (2,620,213) (257,277) 2,362,936
3,244,571 3,046,683 2,620,213 3,046,683 426,470
3,046,683 $3,128.332 1 . 12.789.406 12,789,406
I Begmnlng Net Workmg Capital -Approved Budget $2,416,760
,. Payment to Sheriff's Fund adjusted monthly to equal actual expenditures attributable to countywide services
a) Current year taxes due November, February, and May
b) HIDTA overtime reimbursements for drug investigations will exceed plan
c) Invoiced quarterly. Reimbursements reflect seasonal activity
d) Change in distribution of Circuit Court revenue by State
e) Due to Transient Room Taxes projected to exceed budget, the $2,650,000 annual payment and an additional
projected $63,243 payment will be received from Transient Room Tax Fund
Page 6
PUBLIC HEALTH
Statement of Financial Operating Data
FY 2013
Actual
Revenues
Medicare Reimbursement 68
Federal Grant & Fed Reim b 630
Federal Grant (ARRA) 212,500
State Grant 2,795,249
Child Dev & Rehab Center 38,154
State Miscellaneous 248,176
OMAP 578,042
Family Planning Exp Proj 519,121
Grants (Intergvt, Pvt, & Local) 40,214
Contract Payments 174,624
Patient Insurance Fees 214,544
Health Dept/Patient Fees 95,108
Vital Records-Birth 32,475
Vital Records-Death 112,235
Environmental Health-Lic Fac 755,693
Interest on Investments 6,262
Grants & Donations 19,366
Interfund Contract 162,757
Miscellaneous 3,425
Total Revenues 6,008,643
Expenditures
Personnel Services 6,344,766
Materials and Services 2,036,535
Capital Outlay -
Transfers Out 157,200
Total Expenditures 8,538,501
Revenues less Expenditures (2,529,858)
Transfers In-General Fund 2,349,357
Transfers In-PH Res Fund 62,136
Transfers In-Gen. Fund Other 65,100
Total Transfers In 2,476,593
Change in Fund Balance (53,265)
Beginning Fund Balance 1,327.199
Ending Fund Balance $ 1,273,934
Through May 31, 2014
FY 2014 -Year to
Date (92% of Year) FY2014
Revlsea I
I %of
Actual Budget Budget Projection I$ Variance
31 nfa -50 50
77,936 1948% 4,000 90,455 86,455
63,750 75% 85,000 80,750 (4,250)
2,747,569 91% a) 3,021,360 3,089,284 67,924
30,031 76% b) 39,609 39,609
170,466 104% b) 163,310 209,241 45,931
718,808 117% 612,400 800,000 187,600
364,019 66% 550,000 420,000 (130,000)
96,886 55% 176,513 176,513
81,179 54% b) 151,316 85,000 (66,316)
216,987 118% 184,200 250,000 65,800
76,004 64% 119,400 82,000 (37,400)
33,445 82% 41,000 41,000
94,655 95% 100,000 100,000
735,841 98% c) 753,750 753,750
7,709 128% 6,000 8,000 2,000
45,754 2542% 1,800 45,754 43,954
71,224 39% b)d) 180,426 91,691 (88,735)
6,017 430% 1,400 6,500 5,100
5,638,311 91% 6,191,484 6,369,597 178,113
5,909,863 83% 7,136,985 6,500,000 636,985
1,725,832 81% 2,139,075 1,950,000 189,075
-0% 100 -100
117,990 75% 157,320 157,320 -
7,753,685 82% 9,433,480 8,607,320 826,160
(2,115,374) (3,241,996) (2,237,723) 1,004,273
2,476,353 92% 2,701,475 2,701,475
24,750 75% 33.000 33,000
48.825 75% 65,100 65,100
2,549,928 91% 2,799,575 2.799,575
434.554 (442,421) 561,852 1,004,273
1,273,934 92% 1,385,592 1,273,934 ~111,658l
$ 1,708,488 $ 943,171 $ 1,835,786 $ 892,615
. . .I Begmnlng Net Working Capital -Approved 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 May 31, 2014
Actual
Revenues
Marriage Licenses 5,650
Divorce Filing Fees 122,971
Federal Grants 252,331
Federal Grant (ARRA) 63,750
State Grants 7,552,648
State Miscellaneous 62,361
Adult Mental Health Initiative 229,038
Title 19 121,876
Liquor Revenue 144,595
School Districts 23,317
Patient Fees 110,491
Interest on Investments 19,900
Rentals 16,625
Administrative Fee 5,224,877
Interfund Contract-Gen Fund 127,000
Miscellaneous 17,482
Total Revenues 14,094,911
Expenditures
Personnel Services 10,916,057
Materials and Services 5,970,799
Capital Outlay 26,965
Transfers Out 204,000
Total Expenditures 17,117,821
Revenues less Expenditures (3,022,909)
Transfers In-General Fund 1,307,787
Transfers In-OHP-CDO 484,494
Transfers In-Acute Care Svcs 264,631
Transfers In-ABHA 524,039
Total Transfers In 2,580,951
Change in Fund Balance (441,958)
Beginning Fund Balance 3,113,095
Ending Fund Balance $2,671,137
FY 2014 -Year to
FY2013 Date (92% of Year)
I '70 Of
FY 2014
Actual Budget Budget I Projection I $ Variance
5,585 86% 6,500 6,000 (500)
119,082 85% 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
7,278,205 85% 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
222,347 154% 144,246 251,096 106,850
105,727 77% 137,000 147,000 10,000
499 nfa -499 499
198,214 125% 158,082 215,000 56,918
18,561 91% 20,500 20,000 (500)
11,000 59% 18,500 18,500
7,556,655 91% 8,318,643 8,318,643
109,046 86% d) 127,000 127,000
40,465 40465% 100 41,000 40,900
16,061,836 88% 18,174,046 18,241,752 67,706
11,342,918 80% 14,147,348 12,810,808 1,336,540
5,708,699 81% e) 7,082,738 6,122,720 960,018
-0% 10,000 -10,000
153,675 75% 204,900 204,900 -
17,205,292 80% 21,444,986 19,138,428 2,306,558
(1,143,455) (3,270,940} (896,676} 2,374,264
"
1,262,525 92% 1,377,302 1,377,302 -
-nfa ---
269,126 92% 293,593 293,593 -
-n/a ---
1,531,651
388,196 (1,600,045) 774,219 2,374,264
2,671,137 77% 3,461,651 2,671,137 F90,514~
$3,059,332 $1,861,606 $3.445,356 $ 1,583,750
92% 1,670,895 1,670,895
. . .I Beginning Net Working Capital -Approved 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 May 31, 2014
FY 2013
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
Adm in-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 -LlR Planning 495,360
A&T Reserve (DIS assistance) 89,577
Other
Total Transfers In 1,439,809
Change in Fund Balance 1,386,223
Beginning Fund Balance 192,482
Ending Fund Balance $1,578,705
FY 2014 -Year to
Date (92% of Year) FY2014
I 'Yo ot
Actual Budget Budget I Projection I $ Variance
36,534 65% 56,243 41,134 (15,109)
2,944 196% a) 1,500 3,100 1,600
235,375 132% 178,000 260,000 82,000
1,571,842 126% 1,247,359 1,696,842 449,483
360,804 127% 283,073 385,804 102,731
203,966 100% b) 204,800 237,966 33,166
396,802 138% 288,484 446,802 158,318
824,899 130% 634,602 874,899 240,297
378,710 138% 274,527 408,467 133,940
4,011,876 127% 3,168,588 4,355,014 1,186,426
1,448,768 87% c) 1,669,409 1,715,138 (45,729)
113,799 92% 124,246 126,346 (2,100)
251,748 91% 275,515 279,224 (3,709)
621,596 92% d) 672,796 725,106 (52,310)
198,533 91% 218,300 217,272 1,028
202,403 84% e) 241,036 205,675 35,361
164,988 96% 171,529 200,997 (29,468)
601,481 90% 665,901 675,355 (9,454)
369,698 94% 391,485 420,158 (28,673)
179,035 100% 179,035 179,035
4,152,050 90% 4,609,252 4,744,306 (135,054)
(140,174) (1,440,664) (389,292) 1,321,480
-0% f) 465,121 (465,121)
454,080 92% 495,360 495,360
-0% f) 89,518 (89,518)
-0% 100 (100)
454,080 43% 1,050,099 495,360 (554,739)
313,906 (390,565) 106,068 496,633
1,578,705 227% 696,290 1,578,705 882,415
$ 305,725 $1,684,773 $1,379,048
$1,892,611
I Beginning Net Working Capital. Approved 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 age9
Revenues
Federal Grant (ARRA)
Mineral Lease Royalties
Forest Receipts
Federal -PIL T Payment
State Miscellaneous
Motor Vehicle Revenue
City of Bend
City of Redmond
City of Sisters
City of La Pine
Interest on Investments
Interfund Contract
Equipment Repairs
Vehicle Repairs
Vegetation Management
Forester
Other Inter-fund Services
Inter-Fund Sales -Fuel
Sale of Equip & Material
Miscellaneous
Total Revenues
Expenditures
Personnel Services
Materials and Services
Capital Outlay
Transfers Out
Total Expenditures
Revenues less Expenditures
Trans In -Solid Waste
Trans In -Transp SDC
Trans In-Road Imp Res
Total Transfers In
Change in Fund Balance
Beginning Fund Balance
ROAD
Statement of Financial Operating Data
Through May 31, 2014
FY 2014 -Year to
Date (92% of Year)FY 2013 I '70 OT
Actual Actual Budget
FY2014
Budget t Projection I $ Variance
7,335
140,591
1,265,279
-
542,290
10,495,426
45,486
315,525
1,861
10,000
32,342
526,110
255,369
82,542
49,503
24,628
30,387
-
37,653
1,259,367
1,064,365
588,197
10,316,005
212,716
27,482
86,914
-
43,746
-
242,554
-
-
-
26,106
-
nfa
27%
353% a)
nfa b)
76%
98%
69% c)
7% c)
869% c)
0% c)
243%
0% d)
110%
0%
nfa
0% d)
209%
-
140,000
356,270
-
773,452
10,554,500
310,000
370,000
10,000
10,000
18,000
562,000
220,000
90,000
-
1,500
12,500
-
-
903,097
1,064,365
(185,254)
445,500
473,380
(75,465)
76,915
(10,000)
26,300
(112,000)
50,000
(15,000)
-
-
32,192
0% e) 550,000 (550,000)
75% 270,000 302,494 32,494
448% f) 23,200 110,000 86,800
100% 14,271,422 16,514,746 2,243,324
90% 5,385,717 5,324,993 60,724
55% 10,306,609 8,276,246 2,030,363
4% 2,882,108 121,456 2,760,652
100% 450,000 450,000 -
58% 19,024,434 14,172,695 4,851,739
(4,753,012) 2,342,051 7,095,063
75% g) 282,148 282,148 -
0% 400,000 -(400,000)
0% 1,000 -11,000}
31% 683,148 282,148 (401,000)
(4,069,864) 2,624,199 6,694,063
114% 6,014,368 6,846,576 832,208
* $ 1,944,504 $9,470,775 $7,526,271
-
140,000
1.259,367
1,064,365
588,198
11,000,000
783,380
294,535
86,915
-
44,300
450,000
270,000
75,000
-
1,500
44,692
-623,074
287,313 202,479
35,018 103,821
14,770,079
5,303,241
7,277,398
67,987
275,000
12,923,627
1,846,452
276,272
-
-
14,211,406
4,867,319
5,665,620
121,455
450,000
11,104,395
3,107,011
211,611
-
-
276,272 211,611
3,318,6222,122,724
4,723,852 6,846,576
$10,165,198Ending Fund Balance $ 6,846,576
. . .I Beginmng Net Working Capital -Approved 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 May 31,2014
FY 2014
FY 2014 -Year to
FY 2013 Date (92% of Year)
Kevlsed II %of
Actual Budget Budget Projection I $ Variance
Revenues
DOC Measure 57 219,240
Actual
220,788 101% a) 219,240 220,788 1,548
Justice Reinvest HB3194 458,143 n/a b) 458,143 458,143
State Miscellaneous 4,301 4,142 96% 4,301 4,142 (159)
Alternate Incarceration 17,725 118% c) 15,000 20,000 5,000
State Subsidy 22,329 14,677 106% 13,826 14,677 851
SB 1145 2,748,555 3,028,672 103% d) 2,951,504 3,029,790 78,286
Probation Work Crew Fees 14,136 8,687 65% e) 13,376 9,500 (3,876)
Claims Reimbursement 6,997 n/a f) -6,997 6,997
Miscellaneous 4,648 671 15% g) 4,500 855 (3,645)
Electronic Monitoring Fee 177,947 211,818 136% h) 156,000 231,127 75,127
Probation Superv. Fees 189,330 189,784 108% i) 175,000 205,121 30,121
Interest on Investments 5,743 6,972 116% 6,000 7,250 1,250
Interfund -Sheriff 50,000 45,833 92% 50,000 50,000
Sale of Equipment 250 -n/a --
25,000 50% j) 50,000 50,000
CFC-Domestic Violence 63,906
Crime Prevention Grant 50,000
52,680 71% j) 73,938 73,938
Total Revenues 3,550,384 4,292,589 102% 4,190,828 4,382,328 191,500
Expenditures
Personnel Services 2,956,034
3,060,557 90% 3,385,157 3,344,618 40,539
Materials and Services 912,384 967,498 90% h) 1,076,980 1,064,280 12,700
Capital Outlay -0% 100 -100
Total Expenditures 3,868,418 4,028,054 90% 4,462,237 4,408,898 53,339
264,535 (271,409) (26,570) 244,839Revenues less Expenditures (318,034)
Transfers In-General Fund 435,328 413,589 92% 451,189 451,189
Change in Fund Balance 117,294 678,124 179,780 424,619 244,839
Beginning Fund Balance 630,226 747,520 106% 707,953 747,520 39,567
Ending Fund Balance $ 747,520 $1,425,643 $ 887,733 $1,172,139 $ 284,406
I Begmnlng Net Workmg Capital -Approved 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, checking on status Page 11
CHILDREN & FAMILIES COMMISSION
Statement of Financial Operating Data
Through May 31,2014
FY 2014· Year to
FY 2013 Date (92% of Year)
I %of
Actual Budget
Revenues
Federal Grants 252,020
Actual
200,649 50% a)
Title IV • Family Sup/Pres 39,533 7,331 33%
HealthyStart Medicaid 80,557 42,299 53% b)
Youth Investment 196,053 62,524 50%
State Grant 55,185 100% a)
State Prevention Funds 65,270 -nla
HealthyStart /R-S-G 219,950 202,222 80% a)
OCCF Grant 392,440 72,799 38% a)
Charges for Svcs·Misc 5,148 2,220 111%
Program Fees 5,645 4,710 nla
71,449 95%
Interest on Investments 3,659
Court Fines & Fees 73,959
2,564 256%
Donations 13 50 n/a
Private Grant 130 nla
Sale of Assets 450 n/a
Interfund Grants 358,343 219,812 63% a)
Total Revenues 1,692,590 944,395 60%
Expenditures
Personnel Services 570,985
460,981 85% c)
Materials and Services 1,424,002 885,609 58% b)
Total Expenditures 1,994,987 1,346,590 65%
(402,195)Revenues less Expenditures (302,397)
Transfers In
General Fund 275,984
255,508 92%
67,013 75%General Fund -Other
Total Transfers In 275,984 322,521 88%
Change in Fund Balance (26,413) (79,675)
548,572 146%Beginning Fund Balance 574,985
Ending Fund Balance $ 548,572 $ 468,897 *
. . .I Beglnmng Net Workmg Capital· Approved Budget
I FY2014
KeVlsea
I Budget Projection I $ Variance
402,044 262,798 (139,246)
21,994 21,994 .
80,000 62,000 (18,000)
125,048 125,048 -
55,185 55,185 -
---
254,322 264,623 10,301
189,636 133,984 (55,652)
2,000 4,000 2,000
5,600 11,660 6,060
75,034 77,086 2,052
1,000 2,700 1,700
-50 50
-130 130
-450 450
350,375 329,624 (20,751}
1,562,238 1,351,332 (210,906)
539,665 506,259 33,406
1,530,796 1,228,868 301,928
2,070,461 1,735,127 335,334
(508,223) (383,795} 124,428
278,739
89,350
368,089
(140,134)
375,704
$ 235,570
278,739
89,350
368,089
(15,706)
548,572
$ 532,866 $
-
-.
124,428
172,868
297,296
$ 318.121
a) Revised to reflect actual award
b) Revised to reflect actual eamings, which are lower than budgeted. Corresponding payment to provider will be
lower than budgeted
c) Removed 1.0 FTE Early Leaming 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 Leaming Hubn and "Substance Abuse Prevention.n
It is antiCipated that Substance Abuse Prevention will be merged with Public Health programs in FY 2015. St~e 12
funding for the Regional Early Leaming Hub after FY 2014 is uncertain. age
SOLID WASTE
Statement of Financial Operating Data
Through May 31,2014
FY 2014 -Year to
Date (92% of Year)FY 2013
I %af
Actual BudgetActual
FY 2014
Budget I Projection I $ Variance
Operating Revenues
Miscellaneous 19,127
Franchise 3% Fees 209,076
Commercial Disp. Fees 971,213
Private Disposal Fees 1,376,005
Franchise Disposal Fees 3,980,498
Yard Debris 107,801
Special Waste 73,568
Interest 8,118
Leases 10,801
Recyclables 47,033
Miscellaneous 3,131
Total Operating Revenues 6,806,370
Operating Expenditures
Personnel Services 1,651,419
Materials and Services 2,808,337
Debt Service 946,711
Capital Outlay 76,335
Total Operating Expenditures 5,482,802
Operating Rev less Exp 1,323,569
Transfers Out
Road 276,272
Capital Reserve 630,000
Total Transfers Out 906,272
Change in Fund Balance 417,297
Beginning Fund Balance 807,470
Ending Fund Balance $1,224,767
18,621 85% a) 22,000 20,000 (2,000)
207,135 104% 200,000 210,000 10,000
962,993 101% 954,100 1,045,550 91,450
1,360,582 104% 1,309,350 1,498,000 188,650
3,856,034 94% 4,095,525 4,257,050 161,525
84,196 99% 85,000 92,000 7,000
40,409 162% b) 25,000 45,000 20,000
9,847 123% 8,000 11,500 3,500
9,901 92% 10,801 10,801 -
30,776 68% c) 45,000 45,000 -
-nfa ---
6,580,494 97% 6,754,776 7,234,901 480,125
1,629,289
2,654,341
930,157
25,895
87%
80%
100% d)
47%
1,868,124
3,311,993
930,157
55,000
1,867,446
3,325,018
930,157
50,896
678
(13,025)
-
4,104
5,239,682 85% 6,165,274 6,173,517 (8,243)
1,340,812 589,502 1,061,384 471,882
211,611 75% e) 282,148 282,148 -
545,000 100% f) 545,000 576,000 {31,000~
756,611 91% 827,148 858,148 {31,000~
5,823,883 -(237,646) 203,236 502,882
1,224,767 148% 825,655 1,224,767 399,112
$7,048,650 $ 588,009 $1,428,003 $ 901,994
I Begmnlng Net Working Capital -Approved 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 May 31, 2014
FY 2014 -Year to
Date (92% of Year)
FY2013 FY 2014I 'Yo ot
Actual Actual Budget Budget I Projection I $ Variance
Revenues
Inter-fund Charges:
General Liability 262,333 250,088
Property Damage 313,480 299,316
Vehicle 173,635 150,471
Workers' Compensation 1,448,553 1,386,172
Unemployment 254,165 284,345
Claims Reimb-Gen Liab/Property 34,401 116,008
Process Fee-Events/Parades 1,300 1,120
Miscellaneous 76 14
Skid Car Training 23,060 24,930
Interest on Investments 12,226 13,740
TOTAL REVENUES 2,523,228 2,526,204
Direct Insurance Costs:
GENERAL LIABILITY
Settlement I Benefit 382,659 265,191
Defense 50.919 49,639
Professional Service 85,751 21,972
Insurance 148,035 161,994
Loss Prevention 8,790 3,519
Miscellaneous 3,290 5,099
Repair I Replacement 200 4,531
Total General Liability 679,645 511,944
PROPERTY DAMAGE
Insurance 159,171 166,668
Repair / Replacement 54,449 189,977
Total Property Damage 213,620 356,645
VEHICLE
Professional Service -375
Insurance 366 205
Loss Prevention 16,030 18,523
Repair / Replacement 54,919 52,994
Total Vehicle 71,316 72,097
WORKERS' COMPENSATION
Settlement I Benefit 367,051 428,685
Professional Service -5,000
Insurance 141,960 145,048
Loss Prevention 36,000 43,763
Miscellaneous 46,366 38,953
Total Workers' Compensation 591,376 661,449
UNEMPLOYMENT -Settlement/Benefits 137,082 80,468
Total Direct Insurance Costs 1,693,039 1,682,603
Insurance Administration:
Personnel Services 308,508 284,778
Materials & Srvc, Capital Out. & Tranfs. 131,414 133,433
Total Expenditures 2,132,961 2,100,814
Change in Fund Balance 390,267 425,391
Beginning Fund Balance 2,240,791 2,631,057
Ending Fund Balance $2,631,057 $3,056,448
92%
92%
92%
92%
92%
290%
49%
18%
178%
114%
272,823 272,823
326,526 326,526
164,150 164,150
1,512,188 1,512,188
310,203 310,203
40,000 125,000 85,000
2,300 2,300
80 80
14,000 27,000 13,000
12,050 15,000 2,950
95% 2,654,320 2,755,270 100,950
128% 400,000 570,000 {170,000l
143% 250,000 380,000 ~13O,000}
60% 120,000 90,000 30,000
83% 800,000 700,000 100,000
40% 200,000 125,000 75,000
95% 1,770,000 1,865,000 {95,000l
85% 333,327 333.327 -
68% 197,193 197,093 100
91% 2,300,520 2,395,420 {94.900}
353,800 359,850 6,050
2,517,479 2,631,057 113,578
* $ 2,871,279 $ 2,990,907 $ 119,628 ,I Beginning Net Working Capital -Approved Budget $ 3,074,~
age 14
DESCHUTES COUNTY 9~1~1
Statement of Financial Operating Data
Through May 31, 2014
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
FY 2014 -Year to Date
(92% of Year)FY2013 I %of
Actual BudgetActual
FY 2014
Budget I Projection I $ Variance
6,234,106 105% a} 5,947,600 6,234,106 286,5066,323,533
191,030 87% 219,007 193,698 (25,309)319,349
34,885 17% b} 200,000 200,000 46,514
29,350 82% 36,000 36,000 35,066
567,089 76% c) 750,000 750,000 767,453
40,249 134% 30,000 40,249 10,24964,247
28,489 95% 30,000 30,000 30,755
51,073 95% 54,000 54,000 69,012
229,863 90% d} 256,791 256,791 229,103
11,885 196 0% e} 137,000 27,000 (110,000)
30,021 334% 9,000 30,021 21,02110,084
29,627 n/a -29,627 29,62746,760
54,324 37,866 62% 60,600 60,600
7,503,845 97% 7,729,998 7,942,093 212,0958,008,083
4,050,087 87% 4,654,796 4,425,000 229,7963,982,162
1,823,138 85% 2,132,476 2,132,476 1,929,460
81,515 66,498 11% f} 600,000 600,000
5,939,723 80% 7,387,272 7,157,476 229,7965,993,138
1,564,123 342,726 784,617 441,8912,014,945
7,800,000 100% 7,800,000 7,800,000 500,000
1,514,945 (6,235,877) (7,457,274) (7,015,383) 441,891
8,883,086 10,398,030 106% 9,800,000 10,398,030 598,030
$ 4,162,153 $2,342,726 $3,382,647 $1,039,921Ending Fund Balance $ 10,398,030
. .I Begmmng Net Workmg Capital -Approved Budget $3,410,000
a) Current year taxes due November, February, and May
b) Reimbursement grant for CAD to CAD Capital Expenditures. Awaiting payment from ODOT
c) Payments received quarterly -October, January, April, and July
d) 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} Due to outside vendor and State delays, we were not able to complete aI/ the projects
Page 15
Health Benefits Trust
Statement of Financial Operating Data
Through May 31,2014
Revenues:
Internal Premium Charges
Part·Time Employee Premium
Employee Monthly Co-Pay
COIC
Retiree I COBRA Co·Pay
Prescription Rebates
Claims Reimbursements
Miscellaneous
Interest
Total Revenues
Expenditures:
Personnel Services (all depts)
Materials & Services
Admin & Wellness
Claims Paid-Medical
Claims Paid-Prescription
Claims Paid-DentalNision
Claims Refunds
Stop Loss Insurance Premium
State Assessments
Administration Fee {EMBS}
Preferred Provider Fee
Health Impact
Other -Administration
Other -Wellness
Admin & Wellness
Deschutes On'site Clinic
Contracted Services
Medical Supplies
Equipment
Other
Total DOC
Deschutes On-site Pharmacy
Contracted Services
Medication and Drugs
Other
Total Pharmacy
Total Expenditures
Change in Fund Balance
Beginning Fund Balance
Ending Fund BaJance
$
$
FY 2013
Year to Date "10 ofActual Actual (92% Budgetof Year)
FY 2014
Budget
12,874,815 $ 13,277.734 93% $14.269.138
30,280 15,420 39% 40.000
643,918 739,415 75% 980.000
1,405.518 1,459,507 92% 1,592.750
963.987 978.940 102% 958,333
99,330 154.953 307% 50,493
50,493 1.675 n/a -
1.240 582 nla
70.959 60.028 10004 60,000
16,140,540 16,688.253 93% 17,950,714
197,101 119.258 57% 209,676
11.879,332 10.638,494 86% a) 12.321.732
1.059.923 612.359 58% a} 1.064.841
1.835.199 1,591,736 87"'{' a) 1,825.442
(131.375) (171,677) nla -
336.407 253,000 67% 375,000
194.510 67,753 32% 215.000
334,141 306.640 93% 330,000
50,841 45,551 83% 55,000
52,224 4,327 8% 55.000
101,616 30,436 51% 60,162
49,996 116.716 152% 76,739
15,762,814 13,495,336 82% 16,378,916
804,311 738,023 81% 915,000
33.155 43,582 436% 10.000
2,170 -0% 250
46.715 24.644 64% 38,310
886,351 806,250 84% 963,560
367.193 261,855 91% 289,004
1.446.770 1,479,482 99% b) 1,500.000
63,518 11,787 99% 11.876
1,877480 1,753,125 97% 1!800,880
18,723,746 16,173,968 84% 19,353,032
(2,583.206) 514,285 (1,402,318)
14,551,028 $ 11,967,822 102% 11,700,000
11,967,822 $ 12,482,107 $10,297,882
Projection $ Variance
$14,484.804 $ 215.666
16,920 (23,080)
813.305 (166.695)
1.595.245 2,495
1.055,617 97.284
154,953 104.460
1.675 1.675
582 582
66.728 6.728
18,189,829 239,115
175.536 34.140
11.525.870 796.697
687.332 401,452
1,720.996 101,061
(171,677) 171.677
275.500 99.500
215,000 -
333.940 (3,940)
49,801 5,199
4,327 50.673
40,162 20,000
125,000 {48,261 l
14,806,252 1,572,664
915.000 -
55,000 (45.000)
-250
38.310 -
1,008,310 (44,750)
289,004 -
1.604,482 (104,482)
11.876 -
11905,362 '1041482~
17.895,460 1,457,572
294,368 1,696,686
11,967,822 267,822
$12,2621190 $1,964,508
I % of Exp covered by Revenues 88.2% 103.2% 92.8% 101.6%
a) Projection based on combination of annualizing current year and 12-month rolling average
Page 16b) May estimated at April actual of $123,95. Projection ror June =$125,000.
FAIR AND EXPO CENTER
Statement of Financial Operating Data
Through May 31, 2014
FY 2014 -Year to
Date (92% of Year)
FY2013
Actual
Revenues
Miscellaneous $ 4,102
FY 2014
Revised Budget Projection $ Variance
$ 3,491 69.8% $ 5,000 $ 5,000 $
Vending Machines 106 7.1% 1,500 1,500
Telephone Fees -Events 255 510 n/a -510 510
Special Events Revenues 383,339 414,003 104.8% 395,000 484,003 89,003
Interest 76 395 n/a -395 395
Storage 35,283 35,590 65.9% 54,000 40,000 (14,000)
Camping at F & E 16,700 16,569 150.6% 11,000 16,569 5,569
Horse Stall Rental 48,036 27,823 92.7% 30,000 45,000 15,000
Concession % -Food 139,006 91,266 60.0% 152,000 120,000 (32,000)
Rights (Signage, etc.) 85,338 60,000 75.0% 80,000 80,000
Grants 176,289 97.9% a) 180,000 176,289 (3,711)
Interfund Rentals 2,400 2,200 91.7% 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 -n/a --
1,033,242 89.0% 1,160,900 1,176,665 15,765Total Revenues 1,004,534
Expenditures:
Personnel Services 821,293
823,220 92.7% 887,593 896,022 (8,429)
Materials and Services 580,396 583,936 87.5% 667,733 675,069 (7,336)
Debt Service 114,117 112,973 100.0% 112,974 112,974
Capital Outlay 9,000 176,289 97.9% a) 180,100 176,289 3,811
Total Expenditures 1,524,806 1,696,419 91.8% 1,848,400 1,860,354 (11,954)
Revenues less Expenditures (520,272) (663,177) (687,500) (683,689) 3,811
Transfers In:
General Fund 320,000
343,002 91.7% 374,186 374,186
Room Tax -6% (Fund 160) 25,744 23,595 91.7% 25,744 25,744
Room Tax - 1 % (Fund 170) 82,800 173,393 91.7% 189,156 225,734 36,578
Less: Promotion Expenditures
Fair & Expo Reserve 50,000 75,000 75.0% 100,000 100,000
Total Transfers In 478,544 614,990 89.2% 689,086 725,664 36,578
Change in Fund Balance (41,728) (48,187) 1,586 41,975 40,389
Beginning Fund Balance 35,055 (6,673) 48,827 (6,673) (55,500)
Ending Fund Balance $ (6,673) $ (54,860) $ 50,413 $ 35,302 $ {15,111)
I Beginning Net Working Capital -Approved Budget $ 87,000
%of
Actual Budget
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
Page 17
JUSTICE COURT
Statement of Financial Operating Data
Through May 31,2014
FY 2013
Actual
Revenues
Court Fines & Fees a) 357,920
State Miscellaneous
Interest on Investments 796
Total Revenues 358,716
Expenditures
Personnel Services 365,245
Materials and Services 166,294
Total Expenditures 531,539
Revenues less Expenditures (172,823)
Transfers In-General Fund a) 221,716
Change in Fund Balance 48,893
Beginning Fund Balance 104,925
Ending Fund Balance $ 153,818
FY 2014 -Year to
Date (92% of Year) FY 2014I ulo aT
Actual Budget
Budget I Projection I $ Variance
353,961 84% b)c) 422,500 427,000 4,500
-0% 600 600
582 65% 900 900
354,544 84% 424,000 428,500 4,500
374,248 84% 445,984 399,650 46,334
167,218 88% 190,210 181,621 8,589
541,467 85% 636,194 581,271 54,923
(186,923) (212,194) (152,771) 59,423
129,085 92% 140,819 140,819
(57,838) (71,375) (11,952) 59,423
153,818 124% 124,241 153,818 29,577
$ 95,980 * $ 52,866 $ 141,866 $ 89,000
. .I Begmmng Net Working Capital -Approved 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". May fines, to be received in June -$40,072
c) Collections tend to be seasonal and are greater during February, March and April
Page 18
_.~~~~~.....~""~i"~';";'~~,1;II,JI>.ir~~ICI"'\T'HJ-7~·~~Rn'·%'£j's.rtiMI*~~~~~~"~""'~ji;iio1l)"k~'I''''~~~i<!JI<k,:,\,,;$,*I'';;';u.:."~~'' 'l(W¥~"¥~_~~~""""""~~ ia~ri'iil1 '"'it.;;;'!'" "r.,.,
CAPITAL PROJECTS
• Bethlehem Inn
• Campus Improvement
• Jail Project
• North County Campus
• Sisters Health Clinic
Deschutes County
Bethlehem Inn (Fund 128)
A SUB-FUND OF THE GENERAL FUND
FY 2013-Actual; FY 2014-Year to Date Actual, Budget and Projection
Through May 31,2014
Revenues
Grants -Private
Lease Payments
Total Revenues
Expenditures
Debt Service:
I nterest Expense
Total Expenditures
Transfer from General Fund to
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
FY 2013
Actual
FY 2014 -Year to
Date (92% of Year)
% of
Actual Budget
$ -
24,408
24,408
$ -
22,374
22,374
0.0%
91.7%
91.7%
14,617
14,617
13,616
13,616
55.8%
55.8%
Close
9,792
12,710,173)
$ (2,700,381)
8,758
(2,700,381)
$ (2,691,624)
100.0%
FY 2014
Budget Projection
$ 2,700,600 $
24,408 24,408
2,725,008 24,408 (2,700,600)
c)
24,408
24,408
2,700,600
{2, 700,600~
15,116
15,116
2,691,089
2,700,381
(2, 700,381 ~
9,292
9,292
2,691,089
(219)
219
$
$ Variance
$ (2,700,600)
$
a) Interest on May 2014 negative cash balance : $1,482.98.
b) Inception through May 31, 2014:
Revenues -Lease Payments
Expenditures:
Land/Building (Amertitle) -July 2007
Hickman Williams
City of Bend -May 2008
KN EX CO
Kleinfelder
Total expended on facility
Interest on Negative Cash Balance
Total expended
Net
$ 95,598
2,241,313
17,578
250,000
5,289
3,732
2,517,913
269,309
2,787,222
$ (2,691,624)
c) The Bethlehem Inn Fund will be inactivated as of June 30, 2014.
jrf 6/3/2014
Deschutes County
Jail Project (Fund 456) -Phase"
Beginning July 1, 2012 Through May 31, 2014
Project Budget
(Note 1)
Actual
{Through
May 31,
.I.~014)_
Committed
-
Projected
--
Total (Actual
+ Committed
+ Projected)
Variance
Resources
Interest
Transfers In:
General County Projects (142)
General Capital Reserve (143)
General Fund (001)
Sheriffs Office (FY 2015)
Jamison Acq & Remodel (457) (Note 2)
Bond Issuance, net
Total Resources
Expenditures
Architect (Note 2)
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 (3)
Construction Contingency
Total Expenditures
Net
$ 26,157 $ 38,530 $ $ 3,750 $ 42,280 16,123
100,000
1,250,000
750,000
540,939
8,400,000
100,000
1,250,000
750,000
540,939
8,403,481
140,000
136,000
240,000
1,250,000
750,000
136,000
540,939
8,403,481
140,000
136,000
3,481
11,067,096 11,082,951 140,000
820,000 855,663 75,757
33,251
593
500
35,000 4,160
9,127
310,000 336,362
40,000 7,938
33,700 31,061 2,639
30,000 8,825
68,866
40,000
9,458,396 7,257,769 2,594,231
300,000
139,750 11,362,701 295,605
931,420 (111,420)
9,409 42,660 (42,660)
593 (593)
500 (500)
8,733 12,893 22,108
9,127 (9,127)
336,362 (26,362)
7,938 32,062
8,044 41,744 (8,044)
9,773 18,598 11,402
68,866 (68,866)
40,000 40,000
9,852,000 (393,604)
300,000
11,067,096 8,614,114 2,672,627 75,959 11,362,700 (295,604)
$ $ 2,468,837 $ (2,532,627) 63,791 o o
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)
JRF 61912014
Deschutes County
North County -Design Center (Hwy 97), Antler and Unger
Inception through May 31 , 2014
ACTUAL
Received / Project to
II Encumbrances Il
RESOURCES:
Loan Proceeds, net of issuance costs
Rentals
Resources from Fund 142 (FY 2011)
Resources from Fund 142 (FY 2011)
Resources from Fund 142 (FY 2012)
To be determined
Interest Revenue
Total Resources
EXPENDITURES:
Materials & Services
Architecture/Design
Other Professional Services (Unger)
Interest & Taxes (Antler)
Internal Service Fund Charges
Repairs & Maintenance (Antler)
Repairs & Maintenance (Hwy 97)
Fees, Permits & SDCs
Utilities
Travel -Meals/Mileage Reimb
Total Materials & Services
Debt Service
Capital Outlay
Land and Building -Hwy 97
Land and Building -Antler Bldg
Remodel
Total Capital Outlay
Contingency
Total Expenditures
Net
Expended & Commitments
150,000
500
1,402,013
25,000
600,000
154,500
9,290
2,186,803 154,500
51,735
1,605
1,097
30 ,176 1,378
3 ,209 5,000
245
1,933
22,737 5,200
23
112,760 11,578
154,500
1,402,013
601,050
2,003 ,063
2,115,823 166,078
70,980 (11.578)
Date
150,000
500
1,402,013 a)
25,000 b)
600,000
154,500 c)
9,290
2,341,303
51,735 b)
1,605
1,097
31,554
8 ,209
245
1,933
27,937
23
124,338
154,500
1,402,013
601 ,050
2,003,063
c)
a)
d)
2,281,901
59,402
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) Resources to payoff note (issued to acquire Antler) to be provided from 1) sale
building on Hwy 97 or 2)from Fund 140/142
d) Acquisition of real property on Antler in Redmond.
JRF 6/3/2014
Deschutes County
Sisters Health Clinic (Fund 464)
Inception through May 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
Arch itecturelDesign
Engineering
Planning
Surveying
Interfund Charges
Fees, Permits, Insurance & SDCs
Miscellaneous Project Costs
Miscellaneous Admin Costs
Total Materials & Services
Capital Outlay
New Construction -CS Construction
Total Capital Outlay
Total Expenditures
Projected
40,000 460,000 500,000 a) 500,000
50,381 50,381 b) 50,381
255,000 255,000 c) 255,000
50,000 50,000 d) 50,000
866 866 1,000
396,248 460,000 856,248 856,381
60,078 10 ,000 70,078 b) 70,078
5,000 5,000 5,000
1,140 1,140 2,000
2,029 2,000 4,029 4,029
3,188 3,188 3,677
64,429 1,120 65,549 65,549
2,151 25,000 27,151 27,151
26 26 2,455
133,041 43,120 176,161 ~939
61,750 614,693 676,442 e) 676,442
61,750 614,693 676,442 676,442
194,791 657,813 852,603 856,381
Net $ 201,457 $ (197,813) $ 3,644
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
Deschutes County
Campus Improvement (Fund 463)
Inception through May 31,2014
Received and Committed or
Expended Projected Total
RESOURCES:
Transfer in (Note A) $ 796,617 $ $ 796,617
Transfer in -General Fund 150,000 150,000
Transfer in -General County Projects (142) (Note B) 350,000 350,000 700,000
Oregon Judicial Dept Payment 12,750 12,750
Interest Revenue 8,414 500 8,914
Total Resources 1,317,780 350,500 1,668,280
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
1 st 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 170,850 502,766 673,615
"Stone Building" 720 720
Internal Service Fund Charges 6 ,206 2,250 8,456
Total Materials &Services 1,163,265 505,016 1,668,280
Revenues less Expenditures $ 154,516 $ (154,516)
Notes:
A. Remaining proceeds from the FF&C borrowing for the OSP/911 BUilding .
B. FY 2015 Approved Budget includes a budgeted
Completed Projects
JRF 6/9/2014
Deschutes County
General Support Services -BOCC
Conference/Seminar, EducationfTraining and Travel Expenditures
County College Expenditures
FY 2014
FY2014
BOCC Conference & Travel Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Total
Tammy Baney
Conf/Sem & EducfTraining -35 i -340 45 --~~ - -563
Travel Meals -· i --30 50 -i --90
Accommodations -· -312 91 104 -· 91 --598
Airfare ----· . -· -· -.
Mileage reimbursement -478 104 450 1510 391 105 -858. · · 2,896
Ground Transport/Parking · ---- --- -1-i -.
Total Baney · i 513 104 1,101 677 545 105 60 1,042 · · 4,147
Alan Unger
Conf/Sem & EducfTraining 1 205 -10 375 -110 35 95 118 60. 265 1,273
Travel Meals -· · - -81 · ---· 81
Accommodations 192 I · -415 · 479 --· --1,086
Airfare i ---. - - --- ---
Mileage reimbursement ---- -2,056 ! -· ---2,056
Ground TransportlParking -- ---14 -· · ---14
Total Unger 397 ! -10 790 -2,739 35 95 118 60 265 I 4,510
Tony DeBone !
....... Cont/Sem & EducfTraining 520 ! -184 340 ~ 10 120 95 1,222 60 (45)1 2,551
Travel Meals · 82 --- I 100 --114 --295
Accommodations 618. 164 -415 -145 --1,650 --2,991
Airfare 658 50 -. --- -681 · -1,389
~ileage reimbursement -105 · 411 · 347 · -872 · · 1,735
Ground Transport -74 · - ----178 --252
Total DeBone 1,795 474 184 1,166 45 601 120 95 4,717 60 (45), 9,213
~CC Department
ont/Sem & EducfTraining 725 35 194 1,055 901 120 155 I 250 1,422 ! 120 220 4,387
Travel Meals · 82 ---SO 230 · -124 · · 466
Accommodations I 810 164 iii_91 727 - -1,741 --4,676
Airfare I 658 50 2,& -681 I --1
Mileage Reimbursement -
_ 2 ~1,: 105 i -1.731 --
Ground Transport -74 14 --178 I -I -266
Total -BOCC Department 2,192· 987 3,886 260 • 250 5,877 120 ~ FY 2014 Original Budget 15,250 .......-
Percentof FY 2014 Budget Expended 117.2%
ounty College
- ----. 14 --· -14
~c.e/Copier Supplies 176 · -48 --· 0 · -0 224
Meeting Supplies --289 2.362 734 0 --· --3.384
Total BOCC County College 176 · 289 2,409 734 -14 -0
0 0 3,622
NOTE: Above amounts include only!~ose expenditures processed for payment.
Additional conference and travel costs may have been incurred, but not processed tor payment.
JRF 6/2/2014