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Finance Tax Update
Monthly Meeting with Board of Commissioners Finance Director/Treasurer AGENDA August 25, 2014 (1) Monthly Investment Report — June & July 2014 (2) June 2014 Financials .~ 1 Deschutes County Total Investment Portfolio As Of 6/30/2014 Portfof�oBreakdown�:Par:\valuebyal -,.... • ,..,kYE?e. r �. semen Municipal Debt Corporate Notes Time Certificates U. S. Treasuries Federal Agencies LGIP/BOTC Total Investments $ 4,000,000 3.06% 28,419,000 21.71% 5,160,000 3.94% 7,000,000 5.35% 34,072,000 26.03% 52,251,257 39.92% $ 130,902,257 100.00% Total Portfolio: By Investment Types LGIP/BOTC 39.9% Municipal Debt 3.1% Corporate Notes 21.7% Time Certificates 3.9% U. S. Treasuries 5.3% Federal Agencies 26.0% Investment Income Investments By County Function General $ 130,902,257 Fiscal Year 2013-14 Jun -14 1 1 Y -T -D $ 82,645 $ 834,501 Total Investments $ 130,902,257 Total Investment Income Less Fee: 5% of Invest. Income Investment Income - Net 82,645 (4,132) $ 78,513 $ 834,501 (41,725) 792,776 Category Maximums: U.S. Treasuries LGIP Federal Agencies Banker's Acceptances Time Certificates Municipal Debt Corporate Debt 100% 100% 75% 25% 50% 25% 25% Term Minimums 0- 30 days Under 1 Year Under 5 Years 25% 100% Yield Percentages Current Month BOTC /LGIP Investments ► Average ► 0.54% 0.79% 0.71 % Prior Month 0.54% 0.74% 0.68% Comparators 24 Month Treas. ► 0.46% LGIP Rate ► 0.54% 36 Month Treasu ► 0.87% Months to Maturity O,, arkat F:. UWor Year' :r 'years ;0d05 � Deschutes County Investments Portfolio Management Portfolio Details - tnvestments June 30, 2014 Purchase Maturity Days To Ratings Coupon 365 Par Market J Book Call CUSIP 'Security Broker 1 Date Date 1 Maturity Moodys S&P Rate YTM Value Value Value Date PWB9393001582 ; PremierWest Bank CD 7/6/2012 ' 7/6/2014 5 I : 0.600 0.608 240,000 j 240,0001 240,000 - - SYS10321 'Home Federal Bank CD 9/19/2013 9/19/2014 80 0.130 0.1321 100,0001 100,000' 100,000 - - 4001174329 Columbia State Bank CD 12/5/2013 12/5/2014 157 0.210 0.213 140,000 140,000 I 140,000 ' - - 8941748454 Sterling Savings Bank CD 7/1/2013 1/1/2015 184 0.200 0.203 2,000,000 2,000,000 2,000,000 - - HFBCD Home Federal Bank CD 2/1/2013 1/31/2015 214 0.200 0.203 4 140,0001 140,000 1 140,000 - - 91159HGU8 I US Bancorp CASTLE , 1/22/2014 3/4/2015 , 246 A+ Al 3.150 ' 0.4011 500,0001 509,660 ; 509,245 ' - - 4001154309 'Columbia State Bank CD 4/1/2013 I 3/30/2015 272 1 0.1501 0.152 100,000 100,0001 100,000 i - - 273-150017-5 South Valley Bank CD 5/20/2013 5/20/2015 323 0.748 0.758 200,000 200,0001 200,000 I - - UMP972002570 Umpqua Bank 6/7/2014 6/712015 341 0.400 0.406 240,000 240,000 240,000 - - 3692G5F7 General Electric - Corporate N CASTLE 9/17/2013 6/30/2015 364 AA+ Al 2.375 0.865 1,400,000 1,428,980 ' 1,420,870 - - 36962G5F7 General Electric - Corporate N CASTLE 1/10/2014 6130/2015 364 AA+ Al 2.375 0.501 545,000 556,282 ; 555,137 - - SYS10316 'Umpqua Bank 1 7/9/2013 : 7/9/20151 373'I I 0.500 0.507 2,000,000 1 2,000,000 2,000,000 ' - - 94985H5F7 Wells Fargo Corporate Note CASTLE ' 9/30/2013 : 7/20/2015 384' AA- AA3 0.750; 0.541 ' 1,000,000 1,004,150 i 1,002,187 , - - 91159HGX2 US Bancorp CASTLE 4/2/2014 7/27/2015 391 A+ Al 2.450 0.501 1,180,000 I 1,206,456 I 1,204,548 - - 91159HGX2 U S Bank- Corp Note CASTLE 3/26/2014 7/27/2015 391 A+ Al 2.450 0.500 1,573,000 1,608,267 • 1,605,732 - - 315G0PR8 Federal National Mtg Assn CASTLE 10/9/2013 10/9/2015 465 AA+ Aaa 0.480 0.450 1,000,000 1,000,710 1,000,382 10/9/2014 0641598A3 ,Bank of Nova Scotia CASTLE 4/3/2014 , 10/9/2015 4651A+ Aa2 0.750 0.621 540,000 541,674 1 540,883 - - 3134G4HZ4 I Federal Home Loan Mtg Corp ; CASTLE 110/28/2013 10/28/2015 484 AA+ Aaa 0.500 0.500 2,000,0001 2,001,820 1 2,000,000 10/28/2014 742718DS5 Procter & Gamble ' CASTLE 12/6/2013 11/15/2015 ' 502 'AA- AA3 0.430 1,000,000 '. 1,019,3201 1,018,700 - - SYS10368 Royal Bank of Canada VINISP 3/27/2014 12/15/2015 532 AA- Aa3 _1.800 2.625 0.600 1,500,000 1,547,610 1,543,913 - - 532457AN8 Eli Lilly & Co. CASTLE 3/24/2014 1/1/2016 549 AA- A2 6.570 0.500 1,408,000 1,531,003 1,535.452 - - 084670BG2 Berkshire Hathaway Inc CASTLE 3/3/2014 2/11/2016 590 AA Aa2 0.800 0.500 3,000,000 3,016,590 ; 3,014,409 - - 17275RAC6 Cisco Systems Inc , CASTLE 2/27/2014' 2122/2016. 601 'AA- Al 5.500 0.550' 1,874,000 2,025,30712,025,244 - - 06406HCG20 Bank of New York Mellon Corp I CASTLE 4/4/2014' 3/4/20161 612 I A+ Al 0.700 0.681 1,000,000 ' 1,001,9801 1,000,315 2/3/2016 3133734F6 Federal Home Loan Bank CASTLE 5/2/2014 4/15/2016 654 AA+ Aaa 0.772 0.600 650,000 I 650,514 I 651,989 - - 478160AY0 Johnson & Johnson CASTLE 1/7/2014 5/15/2016 684 .AAA Aaa 2.150 0.620 1,529,000 1,574,885 1,572,408 - - 949746QU8 Wells Fargo Corporate Note VINISP 2/20/2014 6/15/2016 715 A+ A2 3.676 0.750 1,000,000 1,055,300 1,056,615 - - 686053CF4 Oregon School Boards Assoc CASTLE 3/7/2014 6/30/2016 730 A+ Aa2 0.000 0.999 3,000,000 ' 2,927,340 2,940,927 1 - - 91.282830Xjf ... _ . U $. Tr+easu_ry _ .. -MBS . - 6/19/2014 713112016_ 761. AA-. Aaa 1.500 . 0.548 1,000,000. 1,020780 :. 1,0'19,690 - - 912828RF9 U.S. Treasury ICASTLE 12/27/2013 8/31/2016 792 M+ Aaa 1.000 I 0.646 1,000,030111 1,010,310 I 1,007,592 - - 31359YLS4 :Federal National Mtg Assn PJ 3/5/2014 1 9/15/2016 ; 807 AA+ Aaa 0.7781 0.812' 672,0001 661,3821 660,275 - - 3133EAZ76 :Federal Farm Credit Bank CASTLE 5/23/2014 I 9/26/2016 1 818 1AA+ 'Aaa 0.690' 0.686 ' 3,000,000' 3,000,180 1 3,000,286 - - 3134G4HK7 Federal Home Loan Mtg Corp CASTLE 3/27/2014 10/24/2016 846 , AA+ Aaa 0.500 1.119 3,015,000 3,017,261 3,016,646 10/24/2014 912828RM4 U.S. Treasury CASTLE 12/27/2013 10/31/2016 853 AA+ Aaa 1.000 0.727 1,000,000 1,009,380 1,006,286 , - - 3134G41(98 Federal Home Loan Mtg Corp CASTLE 2/20/2014 11/7/2016 860 AA+ Aaa 0.800 0.800 2,000,000 ' 2,001,280 2,000,0001 8/7/2014 06050TLR1 Bank of America - Corporate CASTLE 5/13/2014 11/14/2016 867 ,A A2 1.125 1.050 , 1,900,000 1,901,349 1,903,310' - - 3133ECWV2 'Federal Farm Credit Bank CASTLE 12/17/2013. AA+ ,Aaa 0.875 0.722 ', 2,100,000 2,109,47 1 1 2,108,063 - - 4159DA. . Ate _ -- _ iBanK of Ncva Scotia CASTLE 6/9/2014 12/1312016. 8961A* Aa2 1.100 0;910 1,800,000" 1t805,454 '. .,000 5 - -.. 3136G1XP9 Federal National Mtg Assn PJ 3/6/2014 12/19/2016 902 AA+ 'Aaa 0.800 0.788 2,000,000 ' 1,996,040' 2,000,602. 11/19/2014 06406HCA5 Bank of New York Mellon Corp CASTLE 4/23/2014 1/17/2017 931 A+ Al 2.400 1.067 2,000,000 2,070,720 2,066,652 1 12/18/2016 3130A1HX9 Federal Home Loan Bank MBS 4/23/2014 1/23/2017 937 AA+ Aaa 1.000 0.985 2.000.000 2,000,980 ' 2,000,745 7/23/2014 912828SC5 U.S. Treasury CASTLE 1/16/2014 1/31/2017 945 SAA+ Aaa 0.875 0.844 2,000,000. 2,008,900 2,001,595 - - 3130A0SM3 Federal Home Loan Bank 1VINISP 2/21/2014 2/2112017 966 AA+ Aaa 1.000 0.939 2,000,000 2,002,440, 2,003,149 ; 8/21/2014 064159DZ6 'Bank of Nova Scotia ;CASTLE 1 5/1/2014 3/17/2017 ' 990 A+ Aa2 0.800 0.906 1,000,000 I 999,0201 997,174; 3/17/2016 912828SS_0 -- 03�1�3/�f1t12 ' U.S. Treasury .- . - ry: Ap�ie Inc WF 1/17/2014 CASTLE 6/24/2014 4/3012017 ..-5/5/2017 1,034 ,AAA 1,039 AA+ Aaa ;_Aal 0.875 � 1,050 0.9501 1.057 2,000,0001 2,000,000 2,003,600 1,995,822% I- - 2,002,700; .1,999,603._ - - 3136FPYB7 Federal National Mtg Assn VINISP 2/7/2014 5/23/2017 1,057'AA+ Aaa 2.050 0.885' 1,460,000 , 1,504,588 1,508,397 ' - - 31359MEL3 Federal National Mtg Assn CASTLE 12/23/2013 6/1/2017 1,066 'AA+ Aaa 1.061 1.115 1,000,000 969,050 968,572 - - 31359MEL37 Federal National Mtg Assn CASTLE 1/24/2014 6/1/2017 1,066 AA- Aaa 1.081 1.136 1,050,000 1,017,503 1,016,384 - - 29270CYZ2 ?Bonneville Power Administratio CASTLE 4/24/2014 1 7/1/2017 1,096 AA- Aal 1.197; 1.171 670,0001 670,690' 670,524 I - - 84247PHS3 Southam! CAPubilc:powerAutho CASTLE 6/17/2014 7/1/2017 1;096 AA- - 1.145 1.180 1,000,000 995,900; 998,963 - 313383JB8 Federal Home Loan Bank 1VINISP 1212612013', 9/2712017 ' 1,184M+ Aaa _' 1.000' 1.250' 1,000,000 996,8601 992,112 I - - 3136G0074 National Mtg Assn 'VINISP 213/2014' 9/27/2017 1,184 AA+ Aaa 1.000 0.943 1,050,000 1,044,813'' 1,051,901 1 9/27/2015 3130A1ZK7 _Federal Federal Home Loan Bank MBS 5/28/2014 ' 11/28/2017 1,246 AA+ Aaa 0.750 0.750 1,000,000 997,720 1,000,0001 8/28/2014 3130A1G36 Federal Home Loan Bank MBS 4/17/2014 1/17/2018 1,296 1.500 1.508 575,000 575,351 ' 574,837, 7/17/2014 31300N71 Federal Home Loan Bank ,VINISP 4/2/2014 1/30/2018: 1,309 AA+ Aaa 2.000 1.710 1,500,000. 1,510,485. 1.515,0131 1/30/2015 3136G1AU3 'Federal National Mtg Assn VINISP ' 12/23/2013 1 1/30/2018 1,309 :AA+ 0.700 1.420 ! 1,000,000 983,000 i 988,349r 7/30/2014 3135GOVU4 Federal National Mtg Assn VINISP 1/24/2014 J 4/3/20181 1,372 IM+ Aaa 1.125 1.5401 1,000,000 I 988,330 984,948; 4/3/2015 ' 3130A25R3 Federal Home Loan Bank MBS 6/19/2014 6/19/2018 1,449 M+ Asa 1.000 1.026 2,000,000 1,997,040 1,998,017 9/19/2014 3136G16B0 Federal National Mtg Assn 'VINISP 1121/2014 ' 12/27/2018 1,640 AA+ Aaa 0.750 1.820 1,000,000 979,110 973,4121 9/27/2014 Local Govt Investment Pool 1 0.540 0.540 48,625,219 , 48,625,219 48,625,219 ; - - Bank of the Cascades 1 0.540 0.540 3,626,039 1 3,626,039 3,626,039 : - - 130,902,258 131,470,791 ' 131,447,386 I 1 Deschutes County Total Investment Portfolio As Of 7/31/2014 ortfolioBreakdow,nPar,ValuebyfnvestmentT�ype s_ Municipal Debt Corporate Notes Time Certificates U. S. Treasuries Federal Agencies LGIP/BOTC Total Investments $ 4,670,000 3.72% 29,874,000 23.81% 4,920,000 3.92% 7,000,000 5.58% 35,497,000 28.29% 43,503,461 34.67% $ 125,464,461 100.00% Total Portfolio: By Investment Types LGIP/BOT 34.7% Municipal Debt 3.7% Corporate Notes 23.8% Federal Agencies 28.3% Time Certificates 3.9% U. S. Treasuries 5.6% Investment Income Investments By County Function Fiscal Year 2014-15 General $ 125,464,461 Jul -14 Y -T -D $ 73,742 $ 73,742 Total Investments $ 125,464,461 Total Investment Income Less Fee: 5% of Invest. Income Investment Income - Net 73,742 (3,687) $ 70,055 $ 73,742 (3,687) 70,055 Category Maximums: U.S. Treasuries LGIP Federal Agencies Banker's Acceptances Time Certificates Municipal Debt Corporate Debt 100% 100% 75% 25% 50% 25% 25% Term Minimums 0-30 days Under 1 Year Under 5 Years 10% 25% 100% Yield Percentages Current Month BOTC/LGIP Investments Average ► 0.54% 0.79% 0.72% • Prior Month 0.54% 0.79%' 0.71 % Comparators 24 Month Treas. ► 0.54% LGIP Rate ► 0.54% 36 Month Treasu► 1.00% Months to Maturity ttOr3,O�1� �3 r�r�% Deschutes County Investments Portfolio Management Portfolio Details - Investments_ _ , July 31, 2014 . _ .__ _ Purchase Maturity Days To Ratings Coupon Par Market Book Call CUSIP :Security Broker Date Date Maturity Moodys S&P Rate YTM 365 Value Value Value Date SYS10321 Home Federal Bank CD Y 9/19/2013; 9/1912014' 49 0f130 0.132 0.213 100,000 100,0001 100,0001 140,000 - - - - 4001174329 Columbia State Bank CD 12/5/2013 12/5/2014 126 0.210 140,000 140,000 , 8941748454 Sterling Savings Bank CD • 7/1/2013 1/1/2015 153 0.200 0.203 2,000,000 2,000,000' 2,000,000 - - HFBCD Home Federal Bank CD 2/1/2013 1/31/2015 183 0.200 0.203 0.401 140,000 140,000' 140,000 - - 91159HGU8 I US Bancorp CASTLE 1/22/2014 3/4/2015 215 I A+ 3.150 500,000 508,050 !, 508,104 - - 4001154309 Columbia State Bank CD T 411/2013' 3/30/2015 241' _iA1 1 0.150 0.152 100,000' 100,000 ; 100,0001 - - 273-150017-5 South Valley Bank CD 5/20/2013 5/20/2015 292 0.748 0.758 200,000 200,0001 200,000 - - UMP972002570 Umpqua Bank 617/2014 6/7/2015 310 _ 0.400 0.406 240,000 240,000 240,000 - - 3692G5F7 General Electric - Corporate N CASTLE 9/17/2013 6/30/2015 333 AA+ Al 2.375 0.865 1,400,000 1,425,648 1,419,126 - - 36962G5F7 'General Electric - Corporate N CASTLE 1/10/2014 6/30/2015 333 AA+ � Al , 2.375 0.501 545,000 2,000,0001 554,984 , 2,000,000' 554,290 2,000,0001 1,002,013 - - - - - - SYS10316 'Umpqua Bank 1 7/9/20131 7/9/2015 342 0.500 0.507' 94985H5F7 _ Wells Fargo Corporate Note CASTLE 9/30/2013 7/20/2015 353 AA- AA3 0.750 0.541 1,000,000 1,004,1601 91159HGX2 US Bancorp _ CASTLE 4/2/2014 7/27/2015 360 A+ Al 2.450 2.450 0.501 1,180,000 1,204,391 1,202,640 - - 91159HGX2 U S Bank - Corp Note CASTLE 3/26/2014 7/27/2015 360 A+ Al 0.500 0.450 1,573,000 1,605,514 1,603,188 - - 315G0PR8 ' Federal National Mtg Assn , Bank of Nova Scotia _ -CASTLE 10/9/2013 10/9/2015 CASTLE 4/312014 10/9/2015. 434 AA+Aaa 434 A+ :Aa2 0.480 0.750' 1,000,000 1,000,460 1,000,357 10/9/2014 064159BA3 0.621 540,0001 541,4691 540,825 I 2,000,0001 2,04021 1,017,564 - - 10/28/2014 - - - - 3134G4HZ4 36962G4T8 742718DS5 Federal Home Loan Mtg Corp _ General: Electric- Corporate N . Procter & Gamble CASTLE ' 10/28/2013 10/28/2015 CASTLE 7/24/2014 1119/2015 CASTLE 12/6/2013 11/15/2015 453 AA+ 465 AA+ 471 AA- :Aaa Al AA3 0.500 2250 1.800 0.500' 0.500 0.430 2,000,0001 2,000,000. 1,000,000 : 1,999,680, 2,041,440 1,016,820 SYS10368 Royal Bank of Canada VINISP 3/27/2014 12/15/2015 501 AA- Aa3 2.625 0.600 1,500,000 1,540,110 1,541,399 - - 532457AN8 ' Eli Lilly & Co. _ CASTLE 3/24/20141/1/2016 518 AA- A2 6.570 0.500 1,408,000' 1,522,653 1,528,371 - - 084670BG2 'Berkshire Hathaway Inc CASTLE 3/3/2014 2/11/2016 559 M Aa2 0.800 0.500 1,000,000 1,003,500 1,004,554: - - 17275RAC6 Cisco Systems Inc CASTLE 2/27/2014 2/22/2016 570 'AA- Al 5.500 0.550 1,874,000 2,015,562 2,017,567 - - 06406HCG20 Bank of New York Mellon Corp CASTLE 4/4/2014 3/4/2016 581 -A+ Al 0.700 0.681 1,000,000 1,000,400 1,000,299 2/3/2016 3133734F6 Federal Home Loan Bank CASTLE 5/2/2014 4/15/2016 623 AA+ Aaa 0.772 0.600 650,000 650,397 651,896 - - 478160AY0 'Johnson & Johnson ,CASTLE 1/7/2014 5/15/2016 653 AAA Aaa 2.150, 0.620 1,529,000 1,571,445, 1,570,476 i - - 949746QU8 :Wells Fargo Corporate Note VINISP 2/20/2014 6/15/2016 684:A+ A2 3.676 0.750'' 1,000,000: 1,051,9201 1,054,203 I - - 686053CF4 Oregon School Boards Assoc CASTLE 3/7/2014 6/30/2016 6991A+ Aa2 0.000 0.999 3,000,000 2,928,330' 2,943,436 - - 912828QX1 3134G56B6 912828RF9 U.S. Treasury Federal-klome Loan Mtg Corp U.S. Treasury MBS 6/19/2014 7/31/2016 MBS__ 7/7/2014_. 8/26/2016 ' CASTLE 12/27/2013 8/31/2016 730 ,AA- 756 M+ 761 M+ Aaa Aaa Aaa 1.500 0.580 1.000 0.548 0.629 0.646 1,000,000 2,000,000 1,000,000 1,018,750 1,995,140 1,008,440', 1,018,887 1,997,966 1,007,295 - - 11/26/2014 - - 31359YLS4 ,Federal National Mtg Assn ' PJ 3/5/2014, 9/15/2016 776 IAA+ Aaa 0.778 0.812 672,000 660,952', 660,725 - - 3133EAZ76 3131A1CD8 3134G4HK7 I Federal Farm Credit Bank Fe'9/28/2015 Federal Home Loan Bank. . Federal Home Loan Mtg Corp CASTLE 5/23/2014 ' 9/26/2016 CASTLE 7/17/2014 :9/28/2016 CASTLE 3/27/2014 10/24/2016 CASTLE ' 12/27/2013 10/31/2016 787 AA+ 7891 AA+ 815 AA+ 822 AA+ 'Aaa Aaa Aaa Aaa 0.690 1.125 0.500 1.000 0.686 0728 1.119 0.727 3,000,000 2,000,000 . 3,015,000 ' 1,000,000 2,998,410 , 2,014,600. 3,016,658 : 1,006,950 3,000,276 2;016,719 3,016,209 : 1,006,057' - - 10/24/2014 - - 912828RM4 U.S. Treasury 3134G4K98 Federal Home Loan Mtg Corp CASTLE 2/20/2014 11/7/2016 829 AA+ Aaa 0.800 0.800 2,000,000 - 1,996,360 2,000,000 8/7/2014 06050TLR1 Bank of America - Corporate Federal Farm Credit Bank CASTLE 5/13/2014. 11/14/2016 CASTLE 12/17/2013 12/7/2016 836 ,A 859 AA+ A2 Aaa 1.125 0.875 1.050 0.722 1,900,000 2,100,000 1,899,848 I 2,106,300 ' 1,903,193 2,107,787 ' - - - - 3133ECWV2 0841590A1 1Bank of Nova Scotia 'CASTLE 6/9/2014 12/13/2016 ' 865IA+ Aa2 1.100 0.910 1,800,000 - 1,804,662' 1,807,973' - - 3136G1XP9 !Federal National Mtg Assn PJ 3/6/2014 12/19/2016 871 ',AA+ Aaa 0.800 0.788 2,000,000 1,993,360 2,000,582. 11/19/2014 06406HCA5 . Bank of New York Mellon Corp CASTLE 4/23/2014 1/17/2017 900'A+ Al 2.400 1.067 2,000,000 2,060,220 2,064,469: 12/18/2016 912828565 U.S. Treasurys CASTLE 1/16/2014 1/3112017 914 AA+ Aaa 0.875 0.844 2,000,000 2,003,600 2,001,543 - - 3130A0SM3 Federal Home Loan Bank 'VINISP 2/21/2014 2/21/2017 935 AA+ 959 A+ Aaa Aa2 1.000 0.800 0.939 0.906 2,000,000. 1,000,000 1,997,880 996,710 2,003,050 997,261 8/21/2014 3/17/2016 064159DZ6 Bank of Nova Scotia !CASTLE 5/1/2014 3/17/2017 , 912828SS0 U.S. Treasury WF 1/17/2014 4/30/2017 1003 ' AAA 1008, AA+ 1019 AA- 1026 M+ 1035 AA+ Aaa Aal AA3 Aaa Aaa 0.875 1.050 1.125 2.050 1.061 0.950 1.057 1.150 0.885 1.115 2,000,000. 2,000,000 2,125,000 1,460,000 1,000,000 1,996,880 , 1,997,600 2,119,836 1,496,675' 967,290. 1,995,947 - 1,999,614 2,123,515 1,507,004 969,486 , - - - - - - - - - - 037833AM2 89236T81-17 3136FPYB7 Apple Inc c Toyota Mt Cred - Corp N Federal National Mtg Assn CASTLE 6/24/2014 5/5/2017 CASTLE 7/29/2014 5/16/2017 VINISP 2/7/2014 5/23/2017 CASTLE 12/23/2013 6/1/2017 31359MEL3 . Federal National Mtg Assn 31359MEL37 Federal National Mtg Assn (CASTLE 1/24/2014 i 6/1/2017 1035 , AA- Aaa 1.081 1.136 1,050,000 1,015,655 1,017,362 - - 29270CYZ2 'Bonneville Power Administratio I CASTLE 4/24/2014 7/1/2017 , 1065 . AA- Aal 1.197 , 1.171 1.1801 670,0001 1,000,000 I 668,566 992,900 I 670,509 998,9921 - - - - 84247PHS3 Southern CA Public Power Autho - CASTLE 6/17/2014 7/1/2017 1065 AA- 1.145 I 313383JB8 Federal Home Loan Bank VINISP 12/26/2013 9/27/2017 ' 1153 AA+ Aaa 1.000 1.250 1,000,000 993,730' 992,3151 - - 3136G0074 Federal National Mtg Assn VINISP 2/3/2014 9/27/2017 1153 AA+ Aaa 1.000 0.943 1,050,000 1,042,073. 1,051,852 ' 9/27/2015 3130A1ZK7 Federal Home Loan Bank MBS 5/28/2014 11/28/2017 1215 , AA+ Aaa 0.750 0.750 1,000,000 995,700 1,000,000 8/28/2014 3130ON71 Federal Home Loan Bank VINISP 4/2/2014 1/30/2018 1278':AA+ Aaa 2.000 1.710 1.4201 1.540' 1,500,000 1,000,0001 1,000,0001 1,509,150' 980,360' 988,820, 1,991,500 1,514,6641 988,620 985,2821 1,998,058. 1/30/2015 10/30/2014 4/3/2015 9/19/2014 3136G1AU3 'Federal National Mtg Assn Federal National Mtg Assn 'VINISP 12/23/2013 1/30/2018 VINISP 1/24/2014 ' 4/3/2018 MBS ' 6/19/2014 6/19/2018 1278 AA+ 1341 1AA+ 1418 AA+ 'Aaa Aaa 0.700 1.1251 1.000 3135GOVU4 3130A25R3 (Federal Home Loan Bank 1.026' 2,000,000 3136G16B0 Federal National Mtg Assn VINISP 1/21/2014 12/27/2018 1609 AA+ Aaa 0.750 1.820 1,000,000 980,610 973,906 9/27/2014 SYS10078 . Local Govt investment Pool 'Bank of the Cascades _ 1 0.540 0.540 39,266,418 39,266,418' 39,266,418 ' - - SYS10084 1 0.540 0.540 4,237,043 4,237,0431 4,237.0431 - - 125,464,461 I 125,926,579 1126,025,208 , Memorandum Date: August 12, 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). Cc: All Department Heads 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 3,439,127 3,687,131 3,559,750 127,381 96.5% County Clerk 1,299,189 1,500,045 1,293,531 206,514 86.2% BOPTA 58,401 76,901 59,895 17,007 77.9% District Attorney 5,034,333 5,638,777 5,382,724 256,053 95.5% Tax Office 779,725 848,733 796,232 52,501 93.8% Veterans 250,880 299,163 292,608 6,555 97.8% Property Management 275,329 258,807 248,054 10,753 95.8% Grant Projects 122,139 130,751 130,054 697 99.5% Non -Departmental 1,221,749 1,447,643 1,414,147 33,496 97.7% Total Expenditures 12,480,872 13,887,951 13,176,996 710,955 94.9% Transfers Out 13,930,307 16,340,578 16,327,584 12,994 99.9% Total Exp & Transfers 26,411,179 30,228,529 29,504,580 723,949 97.6% Change in Fund Balance 1,312,448 (3,721,595) (1,972,400) 1,749,195 Beginning Fund Balance 9,059,394 9,500,000 10,371,843 871,843 109.2% Ending Fund Balance $ 10,371,843 $ 5,778,405 $ 8,399,442 $ 2,621,037 GENERAL FUND Statement of Financial Operating Data FY 2014 (Preliminary as of 8/12/2014) FY 2013 FY 2014 FY 2015 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 2,000 Final Budget 21,031,062 720,000 1,955,900 812,421 1,415,487 15,200 184,194 208,750 70,920 91,000 2,000 Actual Variance ($) % of Budget Budget 21,906,239 704,120 2,116, 386 875,381 1,276,019 16,097 226,973 236,278 80,787 91,900 2,000 875,177 104.2% (15,880) 97.8% 160,486 108.2% 62,960 107.7% (139,468) 90.1% 897 105.9% 42,779 123.2% 27,528 113.2% 9,867 113.9% 900 101.0% - 100.0% 27,723,627 26,506,934 27,532,179 1,025,245 103.9% 22,736,401 576,500 2,247,299 876,137 1,181,190 16,117 182,612 222,199 101,986 25,000 28,165,441 3,793,770 1,536,210 70,777 5,712,168 877,907 354,989 258,569 1,139,696 13,744,086 14,076,394 27,820,480 344,961 7,692,433 $ 8,037,394 Page 1 Revenues Federal Grants State Grant SB #1065 -Court Assess. Jail Funding HB #2712 Discovery Fee Food Subsidy OYA Basic & Diversion Inmate/Prisoner Housing Contract Payments Interest on Investments CFC Interfund Grant Interfund Grant - Gen Fund Miscellaneous Total Revenues Expenditures Personnel Services Materials and Services Capital Outlay Transfers Out Total Expenditures Revenues Tess Expenditures Transfers In -General Fund Change in Fund Balance Beginning Fund Balance Ending Fund Balance COMM JUSTICE -JUVENILE Statement of Financial Operating Data FY 2014 (Preliminary as of 8/12/2014) FY 2013 FY 2014 FY 2015 Actual Final Budget 1 Actual 1 Variance ($) 1 % of Budget Budget 8,606 101,659 8,703 24,650 354,583 113,760 90,765 6,343 120,595 20,000 3,719 853,383 4,878,315 1,086,677 50,400 6,015,391 4,254 6,000 36,568 8,300 24,000 364,268 125,000 120,000 6,000 20,000 3,100 717,490 5,109,496 1,085,433 100 3,660 6,198,689 9,434 17,335 36,311 1,870 23,988 322,574 47,550 7,415 7,611 125,429 20,000 6,109 625,626 4,887,572 1,035,701 5,180 11,335 (257) (6,430) (12) (41,694) (77,450) (112,585) 1,611 125,429 221.8% 288.9% 99.3% 22.5% 99.9% 88.6% 38.0% 6.2% 126.9% N/A 100.0% 3,009 197.1% (91,864) 87.2% 221,924 49,732 100 3,660 5,926,933 271,756 (5,162,008) 5,344,523 182,515 995,051 $ 1,177,566 (5,481,199) (5,301,306) (363,620) 5,368,346 5,368,346 (112,853) 67,040 179,893 1,125,000 1,177,566 52,566 $ 1,012,147 $ 1,244,605 232,458 95.7% 95.4% 0.0% 100.0% 95.6% 91,379 6,000 36,568 3,800 24,000 359,149 40,000 4,500 7,000 20,000 1,025 593,421 5,146,491 1,021,392 1,100 3,660 6,172,643 (5,579,222) 100.0% 5,368,346 (210,876) 104.7% 1,250,000 $ 1,039,124 Page 2 Revenues (Funds 701 & 702) Law Enf Dist Countywide Law Enf Dist Rural Total Revenues Expenditures (Fund 255) Sheriff's Services Civil/Special Units Automotive/Communications Investigations/Evidence Patrol Records Adult Jail Court Security Emergency Services Special Services Training Other Law Enforcement Svcs Non -Departmental Total Expenditures SHERIFF - Consolidated Statement of Financial Operating Data FY 2014 (Preliminary as of 8/1212014) FY 2013 FY 2014 FY 2015 Actual Final Budget 1 Actual 1 Variance ($) 1 % of Budget Budget 19,512,075 12,228,468 19,116, 763 12,125,008 20, 621, 759 1,504,996 12,386,974 261,966 31,740,543 2,263,061 723,704 1,837,849 1,425,223 8,174,690 685,178 12,850,417 298,060 185,439 1,236, 781 481,717 667,913 85,253 31, 241, 771 33, 008, 733 2,386,512 1,215,101 1,743,040 1,472,370 8,515,898 810,086 14,534,459 300,852 222,330 1,528,933 568,596 834,314 81,701 2,308,182 1,132,029 1,701,586 1,418, 744 8,247,092 761,260 14,293,633 294,563 194,888 1,352,528 507,938 801,895 81,701 1,766,962 107.9% 102.2% 105.7% 78,330 96.7% 83,072 93.2% 41,454 97.6% 53,626 96.4% 268,806 96.8% 48,826 94.0% 240,826 98.3% 6,289 97.9% 27,442 87.7% 176,405 88.5% 60,658 89.3% 32,419 96.1% 100.0% 30,915,283 34,214,192 33,096,040 1,118,152 96.7% Revenues less Expenditures 825,260 DC Comm Syst Reserve Transfer to Reserve Funds Change in Fund Balance 200,000 200,000 (2,972,421) (87,307) 200,000 200,000 200,000 200,000 2,885,114 425,260 Beginning Fund Balance 9,128,533 Ending Fund Balance $ 9,553,793 (3,372,421) (487,307) 2,885,114 8,161,912 9,553,793 1,391,881 $ 4,789,491 $ 9,066,486 $ 4,276,995 100.0% 100.0% 117.1% 20,365,842 12,751,766 33,117,608 2,467,673 1,192,980 1,886,365 1,627,803 8,705,700 798,805 15,144,157 302,867 177,852 1,655,424 551,318 806,044 72,813 35,389,801 (2,272,193) 200,000 200,000 (2,672,193) 7,658,937 $ 4,986,744 Page 3-A Revenues (Fund 255) Law Enf Dist Countywide Law Enf Dist Rural Total Revenues Expenditures (Fund 255) Sheriffs Services 2,263,061 2,386,512 2,308,182 78,330 96.7% 2,467,673 Civil/Special Units 723,704 1,215,101 1,132,029 83,072 93.2% 1,192,980 Automotive/Communications 1,837,849 1,743,040 1,701,586 41,454 97.6% 1,886,365 Investigations/Evidence 1,425,223 1,472,370 1,418,744 53,626 96.4% 1,627,803 Patrol 8,174,690 8,515,898 8,247,092 268,806 96.8% 8,705,700 Records 685,178 810,086 761,260 48,826 94.0% 798,805 Adult Jail 12,850,417 14,534,459 14,293,633 240,826 98.3% 15,144,157 Court Security 298,060 300,852 294,563 6,289 97.9% 302,867 Emergency Services 185,439 222,330 194,888 27,442 87.7% 177,852 Special Services 1,236,781 1,528,933 1,352,528 176,405 88.5% 1,655,424 Training 481,717 568,596 507,938 60,658 89.3% 551,318 Other Law Enforcement Svcs 667,913 834,314 801,895 32,419 96.1 % 806,044 Non -Departmental 85,253 81,701 81,701 100.0% 72,813 Total Expenditures 30,915,283 34,214,192 33,096,040 1,118,152 96.7% 35,389,801 SHERIFF - Fund 255 Statement of Financial Operating Data FY 2014 (Preliminary as of 8/12/2014) FY 2015 Budget 18,708,928 24,478,462 20,817,324 (3,661,138) 85.0% 25,428,019 12,206,355 14,525,221 12,278,716 (2,246,505) 84.5% 14,948,526 30,915,283 1 39,003,683 33,096,040 (5,907,643) 84.9% 40,376,545 Revenues Tess Expenditures $ - $ 4,789,491 $ - $ (4,789,491) $ 4,986,744 Page 3-B Expenditures Sheriff's Services Personnel Materials & Services Capital Outlay Total Sheriff's Services Civil/Special Units Personnel Materials & Services Capital Outlay Total Civil/Special Units Automotive/Communications Personnel Materials & Services Capital Outlay Total Automotive/Communications I nvestiaations/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 -Departmental Materials & Services Total Non -Departmental Total Expenditures SHERIFF -Expenditure Detail Statement of Financial Operating Data FY 2014 (Preliminary as of 8112/2014) FY 2013 FY 2014 FY 2015 Actual Final Budget 1 Actual 1 Variance ($) 1 % of Budget Budget 1,311,042 952,019 2,263,061 637,830 85,874 723,704 413,153 1,406,033 18,663 1,837,849 1,283,221 142,001 1,425,223 7,325,801 613,033 235,856 8,174,690 583,461 101,717 685,178 10,934,201 1,879,643 36,573 12,850,417 285,997 12,063 298,060 175,729 9,710 185,439 1,024,967 175,717 36,096 1,236,781 345,417 136,300 481,717 607,877 60,035 667,913 85,253 85,253 $ 30,915,283 1,396,494 1,342,795 989,918 965,387 100 2,386,512 2,308,182 1,099,232 110,769 5,100 1,215,101 413,535 1,292,505 37,000 1,743,040 1,323,285 148,985 100 1,472,370 7,694,405 563,921 257,572 8,515,898 1,027,640 104,389 1,132,029 400,169 1,265,667 35,750 1,701,586 1,277,983 140,761 1,418,744 7,450,178 547,640 249,274 8,247,092 700,961 659,297 109,025 101,963 100 810,086 761,260 12,060,079 2,097,790 76,590 300,000 14,534,459 11,899,534 2,086,170 63,176 244,752 14,293,633 285,966 284,173 14,786 10,390 100 300,852 294,563 190,882 31,348 100 222,330 1,281,831 211,502 35,600 1,528,933 169,170 25,718 194,888 1,152,258 183,769 16,500 1,352,528 415,342 385,634 153,154 122,303 100 568,596 507,938 750,083 84,131 100 834,314 731,122 70,773 801,895 53,699 24,531 100 78,330 71,592 6,380 5,100 83,072 13,366 26,838 1,250 41,454 45,302 8,224 100 53,626 244,227 16,281 8,298 268,806 41,664 7,062 100 48,826 160,545 11,620 13,414 55,248 240,826 1,793 4,396 100 6,289 21,712 5,630 100 27,442 129,573 27,733 19,100 176,405 29,708 30,851 100 60,658 18,961 13,358 100 32,419 81,701 81,701 81,701 81,701 $ 34,214,192 $ 33,096,040 $ 1,118,152 96.2% 97.5% 0.0% 96.7% 93.5% 94.2% 0.0% 93.2% 96.8% 97.9% 96.6% 97.6% 96.6% 94.5% 0.0% 96.4% 96.8% 97.1% 96.8% 96.8% 94.1% 93.5% 0.0% 94.0% 98.7% 99.4% 82.5% 81.6% 98.3% 99.4% 70.3% 0.0% 97.9% 88.6% 82.0% 0.0% 87.7% 89.9% 86.9% 46.3% 88.5% 92.8% 79.9% 0.0% 89.3% 97.5% 84.1% 0.0% 96.1% 100.0% 100.0% 96.7% 1,431,828 1,020,745 15,100 2,467,673 1,073,870 119,010 100 1,192,980 399,334 1,486,931 100 1,886,365 1,470,106 157,597 100 1,627,803 7,728,332 636,868 340,500 8,705,700 692,244 106,461 100 798,805 12,675,178 2,039,314 20,900 408,765 15,144,157 292,715 10,052 100 302,867 147,942 29,810 100 177,852 1,273,721 223,703 158,000 1,655,424 416,955 134,263 100 551,318 717,594 81,310 7,140 806,044 72,813 72,813 $ 35,389,801 Puy; • . LED #1 - Countywide Statement of Financial Operating Data FY 2014 (Preliminary as of 8/12/2014) FY 2013 FY 2014 FY 2015 Actual Revenues Tax Revenues - Current 15,812,544 Tax Revenues - Prior 817,322 Federal Grants 24,510 State Grant 158,199 Jail Funding HB 2712 101,659 Jail Funding HB 3194 Transp. of State Wards 3,289 SB 1145 1,479,991 Prisoner Housing 284,189 Des. Cty Gen Fund Grant Des. Cty Video Lottery Grant 5,000 Grants 20,640 Des Cty Court Security 116,646 Des Cty Juvenile Contract 12,051 Title III Reimbursement 39,916 Inmate Commissary Fees 29,756 Work Center Work Crews 53,237 Concealed Handgun Classes 8,050 Inmate Telephone Fee 97,403 Soc Sec Incentive -Fed 14,600 Medical Services Reimb 20,461 Sheriff Fees 314,668 Concealed Handgun Licenses Interest 44,629 Donations -"Shop with a Cop" 31,717 Miscellaneous 21,599 Final Budget 1_ Actual 16,103,377 507,902 25,500 115,524 46,143 5,000 1,584,991 80,000 4,762 5,000 99,318 10,000 15,000 50,000 3,500 80,000 5,000 13,000 250,000 32,000 51,897 28,849 1 Variance ($) 1 % of Budget Budget 16,698,199 594,822 532,049 24,147 20,897 (4,603) 85,781 (29,743) 36,311 (9,832) 107,806 107,806 4,226 (774) 1,630,823 45,832 329,918 249,918 380,465 375,703 5,000 68,843 (30,475) 18,594 8,594 32,480 17,480 69,723 19,723 3,100 (400) 82,547 2,547 15,800 10,800 20,942 7,942 365,577 115,577 50,563 38,361 23,754 18,563 (13,536) (5,095) Total Operating Revenues 19,512,075 EXPENDITURES & TRANSFERS DC Sheriff's Office 18,708,928 DC Comm Systems Reserve 80,000 Transfer to Reserve Fund 100,000 Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance 19,116,763 20,621,759 24,478,462 20,817,324 80,000 80,000 100,000 100,000 103.7% 104.8% 81.9% 74.3% 78.7% N/A 84.5% 102.9% 412.4% 7989.6% 100.0% N/A 69.3% 185.9% N/A 216.5% 139.4% 88.6% 103.2% 316.0% 161.1% 146.2% N/A 158.0% 73.9% 82.3% 1,504,996 107.9% 3,661,138 18,888,928 24,658,462 20,997,324 3,661,138 623,147 5,883,963 (5,541,699) 5,541,699 (375,565) 5,166,134 6,507,110 965,411 $ 6,507,110 $ - $ 6,131,545 $ 6,131,545 85.0% 100.0% 100.0% 85.2% 117.4% 17,292,244 360,700 20,000 85,370 46,143 107,806 5,000 1,628,947 80,000 3,000 45,632 8,000 25,000 50,000 2,500 80,000 14,000 20,000 210,000 150,000 40,000 65,000 26,500 20,365,842 25,428,019 80,000 100,000 25,608,019 (5,242,177) 5,242,177 $ Page 5 Revenues Tax Revenues - Current Tax Revenues - Prior Federal Grants Federal Grants-BLM US Forest Service Bureau of Reclamation State Grant SB #1065 Court Assessment Marine Board License Fee Des Cty General Fund Grant Des Cty Transient Room Tax Asset Forfeiture City of Sisters Des Cty 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 LED #2 - Rural 702 Statement of Financial Operating Data FY 2014 (Preliminary as of 8/12/2014) FY 2013 FY 2014 FY 2015 Actual Final Budget Actual Variance ($) % of Budget Budget 7,698,340 404,894 53,818 20,881 78,750 40,580 274,465 8,606 143,724 136,735 2,513,265 11,760 468,060 54,366 54,366 46,212 860 5,390 9,617 120,247 20,654 6,500 11,650 44,728 7,839,932 7,988,653 263,858 262,232 14,500 46,607 25,000 16,213 76,500 101,375 26,000 17,007 169,000 89,914 55,000 17,435 150,000 94,891 375,703 2,274,297 2,838,797 486,678 486,678 59,270 59,270 59,270 59,270 40,000 65,088 108 10,000 4,060 10,000 9,760 125,000 135,023 12,000 21,715 5,000 7,030 53,000 60,849 148,721 (1,626) 32,107 (8,787) 24,875 (8,993) (79,086) (37,565) (55,109) (375,703) 564,500 25,088 108 (5,940) (240) 10,023 9,715 5,000 7,030 7,849 12,228,468 EXPENDITURES & TRANSFERS DC Sheriff's Office 12,206,355 DC Comm Systems Reserve 120,000 Transfer to Reserve Fund 100,000 Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance 12,125,008 12,386,974 14, 525, 221 12,278,716 120,000 120,000 100,000 100,000 261,966 2,246,505 12,426,355 14,745,221 12,498,716 2,246,505 (197,887) 3,244,571 - 3,046,683 (2,620,213) (111,742) 2,508,471 2,620,213 3,046,683 426,470 101.9% 99.4% 321.4% 64.9% 132.5% 65.4% 53.2% 31.7% 63.3% 0.0% 124.8% N/A 100.0% 100.0% 100.0% 162.7% N/A 40.6% 97.6% 108.0% 181.0% N/A N/A 114.8% 102.2% 84.5% 100.0% 100.0% 84.8% 116.3% 8,272,852 169,000 42,000 10,000 76,500 27,000 130,600 15,000 169,000 2,920,654 523,010 60,075 60,075 55,000 7,000 10,000 130,000 21,000 53,000 12,751,766 14,948,526 120,000 100,000 15,168,526 (2,416,760) 2,416,760 - 2,934,941 2,934,941 $ - Page 6 Revenues Medicare Reimbursement Federal Grant & Fed Reimb Federal Grant (ARRA) State Grant Child Dev & Rehab Center State Miscellaneous OMAP Family Planning Exp Proj Grants (Intergvt, Pvt, & Local) Contract Payments Patient Insurance Fees Health Dept/Patient Fees Vital Records -Birth Vital Records -Death Environmental Health-Lic Fac Interest on Investments Grants & Donations Interfund Grants & Contract Miscellaneous Total Revenues Expenditures Personnel Services Materials and Services Capital Outlay Transfers Out Total Expenditures Revenues less Expenditures Transfers In -General Fund Transfers In -PH Res Fund Transfers In -Gen. Fund Other Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance PUBLIC HEALTH Statement of Financial Operating Data FY 2014 (Preliminary as of 8/1212014) FY 2013 FY 2014 FY 2015 Actual Final Budget 1 Actual 1 Variance ($) 1 % of Budget Budget 68 630 212,500 2,795,249 38,154 248,176 578,042 519,121 40,214 174,624 214,544 95,108 32,475 112,235 755,693 6,262 19,366 162,757 3,425 6,008,643 6,344,766 2,036,535 157,200 8,538,501 4,000 85,000 3,021,360 39,609 163,310 612,400 550,000 176,513 151,316 184,200 119,400 41,000 100,000 753,750 6,000 1,800 180,426 1,400 6,191,484 7,136,985 2,139,075 100 157,320 9,433,480 97,232 72,250 2,747,569 46,708 176,472 812,441 400,900 130,405 92,565 232,968 80,653 36,655 100,535 767,248 9,077 45,883 94,211 11,033 5,954,806 6,457,193 2,009,318 93,232 (12,750) (273,791) 7,099 13,162 200,041 (149,100) (46,108) (58,751) 48,768 (38, 747) (4,345) 535 13,498 3,077 44,083 (86,215) 9,633 (236,679) 679,792 129,757 100 157,320 8,623,832 809,648 (2,529,858) 2,349,357 62,136 65,100 2,476,593 (53,265) 1,327,199 $ 1,273,934 (3,241,996) 2,701,475 33,000 65,100 2,799,575 (442,421) 1,385,592 $ 943,171 (2,669,026) (1,046,327) 2,701,475 33,000 65,100 2,799,575 130,549 1,273,934 $ 1,404,482 572,970 (111,658) $ 461,311 N/A 2430.8% 85.0% 90.9% 117.9% 108.1% 132.7% 72.9% 73.9% 61.2% 126.5% 67.5% 89.4% 100.5% N/A 151.3% 2549.0% 52.2% N/A 96.2% 90.5% 93.9% 0.0% 100.0% 91.4% 84,585 17,000 2,882,559 39,609 120,336 655,250 550,000 240,000 69,291 196,400 80,216 41,000 100,000 779,250 6,000 1,500 398,057 3,000 6,264,053 7,166, 528 2,028,288 100 164,640 9,359,556 (3,095,503) 100.0% 2,701,475 100.0% 100.0% 65,100 100.0% 2,766,575 (328,928) 91.9% 1,570,821 $ 1,241,893 Page 7 Revenues Marriage Licenses Divorce Filing Fees Federal Grants Federal Grant (ARRA) State Grants Justice Reinvestment State Miscellaneous Adult Mental Health Initiative Title 19 Liquor Revenue Local Grants School Districts Patient Fees Interest on Investments Rentals Administrative Fee Interfund Contract -Gen Fund Miscellaneous Total Revenues Expenditures Personnel Services Materials and Services Capital Outlay Transfers Out Total Expenditures BEHAVIORAL HEALTH Statement of Financial Operating Data FY 2014 (Preliminary as of 8/12/2014) FY 2013 FY 2014 FY 2015 Actual Final Budget 1 Actual 1 Variance % of Budget Budget 5,650 122,971 252,331 63,750 7,552,648 62,361 229,038 121,876 144,595 23,317 110,491 19,900 16,625 5,224,877 127,000 17,482 6,500 140,600 252,349 25,500 8,533,166 61,860 230,000 144,246 137,000 158,082 20,500 18,500 8,318,643 127,000 100 6,540 129,788 184,980 63,750 7,934,680 120,000 31,820 525,876 246,484 130,252 79,483 499 219,846 21,190 16,000 8,260,932 127,000 41,075 40 (10,812) (67,369) 38,250 (598,486) 120,000 (30,040) 295,876 102,238 (6,748) 79,483 499 61,764 690 (2,500) (57,711) 40,975 14,094,911 18,174, 046 18,140,195 10,916,057 14,147,348 5,970,799 7,082,738 26,965 10,000 204,000 204,900 204,900 12,415,866 6,746,435 (33,851) 1,731,482 336,303 10,000 17,117,821 21,444,986 19,367,201 2,077,785 Revenues less Expenditures _3,022,909 Transfers In -General Fund Transfers In-OHP-CDO Transfers In -Acute Care Svcs Transfers In-ABHA Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance 1,307,787 484,494 264,631 524,039 3,270,940 1,377,302 293,593 1,227,005 2,043,935 1,377,302 293,593 2,580,951 1,670,895 1,670,895 100% (441,958) 3,113,095 100.6% 92.3% 73.3% 250.0% 93.0% NIA 51.4% 228.6% 170.9% 95.1% NIA NIA 139.1% 103.4% 86.5% 99.3% 100.0% 41075.1% 99.8% 87.8% 95.3% 0.0% 100.0% 90.3% 100.0% N/A 100.0% N/A 6,500 140,600 204,849 34,000 7,499,586 390,000 180,300 151,000 65,000 201,610 19,500 18,800 11,210,767 127,000 5,318 20,254,830 14,762,595 6,989,403 100 204,900 21,956,998 1,702,1681 1,377,302 187,594 1,564,896 (1,600,045) 443,890 2,043,935 (137,272) 3,461,651 2,671,137 (790,514) 77.2% 3,313,248 $ 2,671,137 $ 1,861,606 $ 3,115,026 $ 1,253,420 $ 3,175,976 Page 8 Revenues Admin -Operations Admin -GIS Admin -Code Enforcement Building Safety Electrical Contract Services Env Health -On Site Prog Planning -Current Planning -Long Range Total Revenues Expenditures Admin -Operations Admin -GIS Admin -Code Enforcement Building Safety Electrical Contract Services Env Health -On Site Pgm Planning -Current Planning -Long Range Transfers Out (D/S Fund) Total Expenditures Revenues less Expenditures Transfers In / (Out) General Fund - Gen Ops General Fund - LIR Planning AMT Reserve (D/S assistance) Reserve Funds Other Total Net Transfers Change in Fund Balance Beginning Fund Balance Ending Fund Balance COMMUNITY DEVELOPMENT Statement of Financial Operating Data FY 2014 (Preliminary as of 8/12/2014) FY 2013 FY 2014 FY 2015 Actual 31,848 778 239,264 1,563,938 336,210 166,428 340,564 798,221 348,545 Final Budget 1 Actual 56,243 1,500 178,000 1,247,359 283,073 204,800 288,484 634,602 274,527 Variance of Budget Budget 40,102 2,944 261,188 1,748,911 408,194 229,039 448,367 916,569 481,502 (16,141) 1,444 83,188 501,552 125,121 24,239 159,883 281,967 206,975 3,825,796 1,311,935 117,502 208,357 599,764 200,596 163,822 160,291 581,155 356,807 179,155 3,168,588 4,536,816 1,368,228 71.3% 196.3% 146.7% 140.2% 144.2% 111.8% 155.4% 144.4% 175.4% 143.2% 51,225 2,500 273,000 1,616, 713 418,506 211,500 437,358 902,876 560,658 4,474,336 1,725,930 1,589,998 135,932 92.1% 1,500,181 124,246 123,751 495 99.6% 129,011 275,515 275,521 (6) 100.0% 297,852 717,921 688,035 29,886 95.8% 822,664 218,300 217,271 1,029 99.5% 234,152 241,036 220,779 20,257 91.6% 281,699 171,529 181,831 (10,302) 106.0% 274,228 665,901 666,180 (279) 100.0% 706,730 451,485 425,323 26,162 94.2% 553,993 179,035 179,035 100.0% 173,673 3,879,383 (53,586) 854,872 495,360 89,577 1,439,809 1,386,223 192,482 4,770,898 4,567,724 203,174 95.7% 4,974,183 (1,602,310) (30,908) 1,571,402 (499,847) 465,121 (465,121) 0.0% 495,360 454,080 (41,280) 91.7% 166,770 89,518 (89,518) 0.0% (90,360) (687,470) 100 (100) 0.0% - 1,050,099 454,080 (596,019) 43.2% (611,060) (552,211) 423,172 975,383 (1,110,907) 696,290 1,578,705 882,415 226.7% 1,589,113 $ 478,206 $ 1,578,705 $ 144,079 $ 2,001,877 $ 1,857,798 Page 9 Revenues Federal Grant (ARRA) Mineral Lease Royalties Forest Receipts Federal - PILT 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 Debt Service 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 Ending Fund Balance ROAD Statement of Financial Operating Data FY 2014 (Preliminary as of 8/12/2014) FY 2013 FY 2014 FY 2015 Actual Final Budget i Actual 1 Variance ($) 1 % of Budget Budget 7,335 140,591 1,265,279 542,290 10,495,426 45,486 315,525 1,861 10,000 32,342 526,110 255,369 82,542 49,503 24,628 30,387 623,074 287,313 35,018 140,000 356,270 773,452 10, 554, 500 310,000 370,000 10,000 10,000 18,000 562,000 220,000 90,000 1,500 550,000 270,000 206,097 66,097 1,259,367 903,097 1,064,365 1,064,365 588,197 (185,255) 11,300,058 745,558 714,585 404,585 295,946 (74,054) 86,914 76,914 (10,000) 49,562 31,562 442,777 (119,223) 294,469 74,469 65,228 (24,772) 1,500 46,422 46,422 (550,000) 230,017 (39,983) 132,126 132,126 14,770,079 1 14,235,722 16,777,629 5,303,241 7,277,398 67,987 275,000 5,385,717 10,306,609 2,882,108 450,000 5,313,126 8,051,744 2,541,907 72,591 2,254, 865 121,455 2,760,653 450,000 12,923,627 19,024,434 13,936,325 5,088,109 1,846,452 (4,788,712) 2,841,304 7,630,016 276,272 282,148 282,148 400,000 1,000 (400,000) (1,000) 276,272 683,148 282,148 (401,000) 2,122,724 (4,105,564) 3,123,452 7,229,016 4,723,852 6,014,368 6,846,576 832,208 6,846,576 1 $ 1,908,804 $ 9,970,028 $ 8,061,224 N/A 147.2% 353.5% N/A 76.0% 107.1% 230.5% 80.0% 869.1 % 0.0% 275.3% 78.8% 133.8% 72.5% N/A 100.0% N/A 0.0% 85.2% N/A 140,000 1,140, 950 1,020,000 602,629 11,220,000 601,500 192,700 10,000 32,000 604,800 220,000 90,000 25,000 31,900 271,000 251,340 117.9% 1 16,453,819 98.7% 78.1% 4.2% 100.0% 73.3% 100.0% 0.0% 0.0% 41.3% 113.8% 5,555,695 10,622,604 117,000 8,875,507 600,000 25,770,806 (9,316,987) 298,156 2,000,000 1,000 2,299,156 (7,017,831) 8,954,332 1,936,501 Page 10 Revenues DOC Measure 57 Justice Reinvest HB3194 State Miscellaneous Alternate Incarceration State Subsidy SB 1145 Probation Work Crew Fees Claims Reimbursement Miscellaneous Electronic Monitoring Fee Probation Superv. Fees Interest on Investments Leases Interfund - Sheriff Sale of Equipment Crime Prevention Grant CFC -Domestic Violence Total Revenues Expenditures Personnel Services Materials and Services Capital Outlay Total Expenditures ADULT PAROLE & PROBATION Statement of Financial Operating Data FY 2014 (Preliminary as of 8/1212014) FY 2013 FY 2014 FY 2015 Actual Final Budget 1 Actual 1 Variance ($) 1 % of Budget Budget 219,240 4,301 22,329 2,748,555 14,136 4,648 177,947 189,330 5,743 50,000 250 50,000 63,906 3,550,384 2,956,034 912,384 219,240 458,143 4,301 15,000 13,826 2,951,504 13,376 220,788 1,548 100.7% 220,788 458,143 100.0% 4,142 (159) 96.3% 4,301 17,725 2,725 118.2% 15,000 14,677 851 106.2% 15,158 3,028,672 77,168 102.6% 3,025,187 9,137 (4,239) 68.3% 4,950 6,997 6,997 N/A 4,500 671 (3,829) 14.9% 500 156,000 235,642 79,642 151.1% 220,000 175,000 208,461 33,461 119.1% 190,000 6,000 7,807 1,807 130.1% 6,150 1,323 1,323 N/A 1,500 50,000 50,000 100.0% 50,000 N/A 50,000 50,000 100.0% 50,000 73,938 70,242 (3,696) 95.0% 47,996 4,190,828 4,384,428 193,600 104.6% 1 3,851,530 3,385,157 3,343,789 1,176, 980 1,107,140 100 41,368 69,840 (100) 3,868,418 Revenues Tess Expenditures (318,034) Transfers In -General Fund Change in Fund Balance Beginning Fund Balance Ending Fund Balance 4,562,237 4,450,929 111,108 (371,409) (66,501) 304,908 435,328 1 451,189 451,189 117,294 79,780 384,688 304,908 630,226 707,953 747,520 39,567 $ 747,520 1 $ 787,733 $ 1,132,207 $ 344,474 98.8% 94.1% 0.0% 97.6% 100.0% 105.6% 3,623,526 1,148, 766 100 4,772,392 (920,862) 451,189 (469,673) 1,030,824 $ 561,151 Page 11 Revenues Federal Grants Title IV - Family Sup/Pres HealthyStart Medicaid Youth Investment State Grant State Prevention Funds HealthyStart /R -S -G OCCF Grant Charges for Svcs-Misc Program Fees Court Fines & Fees Interest on Investments Donations Private Grant Sale of Assets Interfund Grants Total Revenues Expenditures Personnel Services Materials and Services Total Expenditures Revenues Tess Expenditures Transfers In General Fund General Fund - Other Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance EARLY LEARNING HUB Statement of Financial Operating Data FY 2014 (Preliminary as of 8/12/2014) FY 2013 FY 2014 FY 2015 Actual Final Budget1 Actual 1 Variance ($) 1 % of Budget Budget 252,020 39,533 80,557 196,053 65,270 219,950 392,440 5,148 5,645 73,959 3,659 13 358,343 402,044 21,994 80,000 125,048 55,185 258,463 21,994 42,299 93,786 55,185 254,322 249,125 189,636 108,610 2,000 3,940 5,600 4,710 75,034 77,873 1,000 2,868 50 130 450 350,375 219,812 (143,581) (37, 701) (31,262) (5,197) (81,027) 1,940 (890) 2,839 1,868 50 130 450 (130,563) 1,692,590 1 1,562,238 1,139,296 (422,942) 570,985 539,665 501,770 1,424,002 1,530,796 1,160,190 37,895 370,606 1,994,987 2,070,461 1,661,960 408,501 (302,397) (508,223) (522,664) (14,441) 275,984 278,739 278,739 89,350 89,350 275,984 I 368,089 368,089 (26,413) (140,134) (154,575) (14,441) 574,985 375,704 548,572 172,868 $ 548,572 1 $ 235,570 $ 393,997 $ 158,427 64.3% 100.0% 52.9% 75.0% 100.0% N/A 98.0% 57.3% 197.0% 84.1% 103.8% 286.8% N/A N/A N/A 62.7% (422,942) 93.0% 75.8% 80.3% 157,390 21,994 60,000 254,623 39,499 2,000 77,086 2,500 7,260 622,352 258,410 766,142 1,024,552 (402,200) 100.0% 252,288 100.0% 89,350 100.0% 341,638 (60,562) 146.0% 318,121 $ 257,559 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 SW Reserve Funds Total Transfers Out Change in Fund Balance Beginning Fund Balance Ending Fund Balance SOLID WASTE Statement of Financial Operating Data FY 2014 (Preliminary as of 8/12/2014) FY 2013 FY 2014 FY 2015 Actual Final Budget Actual 1 Variance ($) 1 % of Budget Budget 19,127 209,076 971,213 1,376,005 3,980,498 107,801 73,568 8,118 10,801 48,484 1,680 6,806,370 22,000 200,000 954,100 1,309,350 4,095,525 85,000 25,000 8,000 10,801 45,000 21,508 210,053 1,076,538 1,518,056 4,209,029 98,410 40,873 11,028 10,801 33,345 (492) 10,053 122,438 208,706 113,504 13,410 15,873 3,028 1,651,419 2,808, 337 946,711 76,335 5,482,802 1,323,569 6,754,776 7,229,641 1,868,124 3,311,993 930,157 55,000 6,165,274 589,502 1,777,663 3,213,875 930,157 25,895 5,947,591 1,282,050 97.8% 105.0% 112.8% 115.9% 102.8% 115.8% 163.5% 137.8% 100.0% (11,655) 74.1% NIA 474,865 107.0% 90,461 98,118 29,105 217,683 257,182 276,272 630,000 906,272 417,297 807,470 $ 1,224,767 282,148 545,000 827,148 (237,646) 825,655 282,148 545,000 827,148 454,902 1,224,767 692,548 399,112 $ 588,009 $ 1,679,669 $ 1,091,660 95.2% 97.0% 100.0% 47.1% 96.5% 20,000 210,000 1,082,144 1,550,430 4,413,809 92,000 25,000 10,000 10,801 45,000 7,459,184 1,891,970 3,435,926 929,794 227,000 6,484,690 974,494 100.0% 298,156 100.0% 1,525,000 100.0% 1,823,156 (848,662) 148.3% 1,428,003 $ 579,341 Page 13 Revenues Inter -fund Charges: General Liability Property Damage Vehicle Workers' Compensation Unemployment Claims Reimb-Gen Liab/Property Process Fee-Events/Parades Miscellaneous Skid Car Training Interest on Investments TOTAL REVENUES Direct Insurance Costs: GENERAL LIABILITY Settlement / Benefit Defense Professional Service Insurance Loss Prevention Miscellaneous Repair / Replacement Total General Liability PROPERTY DAMAGE Insurance Repair / Replacement Total Property Damage VEHICLE Professional Service Insurance Loss Prevention Repair / Replacement Total Vehicle WORKERS' COMPENSATION Settlement / Benefit Professional Service Insurance Loss Prevention Miscellaneous Total Workers' Compensation UNEMPLOYMENT - Settlement/Benefits Total Direct Insurance Costs Insurance Administration: Personnel Services Materials & Srvc, Capital Out. & Tranfs. Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance RISK MANAGEMENT Statement of Financial Operating Data FY 2014 (Preliminary as of 8/12/2014) FY 2013 FY 2014 FY 2015 Actual Final Budget Actual Variance ($) % of Budget Budget 262,333 313,480 173,635 1,448,553 254,165 34,401 1,300 76 23,060 12,226 2,523,228 272,823 326,526 164,150 1,512,188 310,203 40,000 2,300 80 14,000 12,050 2,654,320 272,823 326,526 164,150 1,520,352 318,566 139,123 1,400 14 27,540 15,567 2,786,061 8,164 8,363 99,123 (900) (66) 13,540 3,517 131,741 382,659 50,919 85,751 148,035 8,790 3,290 200 679,645 550,000 268,561 49,872 31,896 161,994 4,659 5,619 4,531 527,131 159,171 54,449 213,620 250,000 100.0% 100.0% 100.0% 100.5% 102.7% 347.8% 60.9% 17.5% 196.7% 129.2% 105.0% 22,869 95.8% 166,668 211,158 377,826 (127,826) 151.1% 366 16,030 54,919 71,316 120,000 875 205 22,021 69,276 92,377 367,051 141,960 36,000 46,366 478,204 5,000 155,474 44,261 52,488 591,376 800,000 735,427 137,082 1,693,039 200,000 91,349 1,920,000 1,824,110 308,508 131,414 2,132,961 390,267 2,240,791 $ 2,631,057 333,327 197,193 2,450,520 203,800 2,517,479 $ 2,721,279 324,005 146,109 2,294,224 491,837 2,631,057 3,122,894 27,623 77.0% 64,573 108,651 95,890 9,322 51,084 156,296 288,037 113,578 401,615 91.9% 45.7% 95.0% 97.2% 74.1% 93.6% 379,793 392,304 177,550 1,561,804 317,000 20,000 1,300 110 24,000 15,050 2,888,911 400,000 250,000 120,000 600,000 200,000 1,570,000 330,406 199,140 2,099,546 789,365 104.5% 3,074,957 $ 3,864,322 Page 14 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 Ending Fund Balance DESCHUTES COUNTY 9-1-1 Statement of Financial Operating Data FY 2014 (Preliminary as of 8/12/2014) FY 2013 FY 2014 FY 2015 Actual Final Budget 1 Actual 1 Variance ($) 1 % of Budget Budget 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 5,947,600 219,007 200,000 36,000 750,000 30,000 30,000 54,000 256,791 137,000 9,000 3,982,162 1,929,460 81,515 5,993,138 60,600 7,729,998 4,654,796 2,132,476 600,000 7,387,272 6,258,760 204,784 46,514 41,813 756,775 43,943 29,758 53,229 236,717 39,075 44,161 29,627 40,303 7,825,460 4,420,333 1,996,805 66,498 6,483,636 311,160 (14,223) (153,486) 5,813 6,775 13,943 (242) (771) (20,074) (97,926) 35,161 29,627 (20,297) 95,462 234,463 135,671 533,502 903,636 2,014,945 500,000 1,514,945 8,883,086 $ 10,398,030 342,726 7,800,000 (7,457,274) 9,800,000 $ 2,342,726 $ 1,341,824 999,098 7,800,000 (6,458,176) 999,098 10,398,030 598,030 3,939,854 $ 1,597,128 105.2% 93.5% 23.3% 116.1% 100.9% 146.5% 99.2% 98.6% 92.2% 28.5% 490.7% N/A 66.5% 101.2% 95.0% N/A 11.1% 87.8% 100.0% 6,482,015 138,000 150,000 36,000 750,000 30,000 30,000 45,000 295,788 11,000 9,000 30,600 8,007,403 5,521,419 2,077,868 350,000 7,949,287 58,116 58,116 106.1% 3,410,000 3,468,116 Page 15 99.6%I Revenues: Internal Premium Charges Part -Time Employee Premium Employee Monthly Co -Pay COIL Retiree / COBRA Co -Pay Prescription Rebates Claims Reimbursements Miscellaneous Interest Total Revenues Expenditures: Personnel Services (all depts) Materials 8, Services Admin & Wellness Claims Paid -Medical Claims Paid -Prescription Claims Paid-DentallVision 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 Balance Health Benefits Trust Statement of Financial Operating Data FY 2014 PRELIMINARY (AS OF 8/15/2014) FY 2013 FY 2014 FY 2015 Actual Budget Actual Variance Adopted Budget $ 12,874,815 $14,269,138 $ 14,485,502 $ 216,364 $ 15,517,000 30,280 40,000 16,955 (23,045) 20,000 643,918 980,000 813,125 (166,875) 810,000 1,405,518 1,592,750 1,595,847 3,097 1,670,000 963,987 958,333 1,061,986 103,653 1,260,000 99,330 50,493 154,981 104,488 110,000 50,493 - 1,675 1,675 50,000 1,240 - 744 744 - 70,959 60,000 67,057 7,057 72,000 16,140,540 17,950,714 18,197,871 247,157 19,509,000 197,101 209,676 129,509 80,167 183,692 11,879,332 12,321,732 11,633,134 688,598 12,165,208 1,059,923 1,064,841 657,550 407,291 1,085,430 1,835,199 1,825,442 1,731,608 93,834 1,879,362 (131,375) - (182,448) 182,448 - 336,407 375,000 275,052 99,948 400,000 194,510 215,000 67,753 147,247 215,000 334,141 330,000 333,188 (3,188) 343,000 50,841 55,000 49,712 5,288 57,200 52,224 55,000 4,327 50,674 4,500 101,616 60,162 38,643 21,519 40,142 49,996 76,739 117,754 (41,015) 195,970 15,762,814 16,378,916 14,726,273 1,652,643 16,385,812 804,311 915,000 850,209 64,791 943,500 33,155 10,000 54,806 (44,806) 35,000 2,170 250 - 250 - 46,715 38,310 26,983 11,327 26,777 886,351 963,560 931,998 31,562 1,005,277 367,193 289,004 314,801 (25,797) 306,000 1,446,770 1,500,000 1,588,726 (88,726) 1,696,000 63,518 11,876 13,228 (1,352) 13,321 1,877,480 1,800,880 1,916,755 (115,875) 2,015,321 18,723,746 19,353,032 17, 704,534 1,648,498 19,590,102 (2,583,206) (1,402,318) 493,337 1,895,655 (81,102) 14,551,028 11,700,000 $ 11,967,822 267,821.53 11,585,710 $ 11,967,822 $10,297,682 $ 12,461,158 $ 2,163,476 $ 11,504,608 % of Exp covered by Revenues 86.2% 92.8% 102.8% Page 16 jrf 8/15/2014 Operating Revenues Events Revenues Storage Camping at F & E Horse Stall Rental Concession % - Food Annual County Fair (net) Miscellaneous Interfund Contract Total Operating Revenues Operating Expenditures: Personnel Services Materials and Services Total Operating Expenditures Results of Operations Non -Operating Revenues Transfer -General Fund Transfer -Room Tax - (Fund 160/170) Transfer -Fair & Expo Reserve Interest Grants Rights & Signage Total Non -Operating Revenues Non -Operating Expenditures Debt Service Capital Outlay Total Non -Operating Expenditures TRT -1 % for Marketing Revenues (Fund 170) Less: Expenditures Net TRT 1% for Marketing Change in Fund Balance Beginning Fund Balance Ending Fund Balance FAIR AND EXPO CENTER Statement of Financial Operating Data FY 2014 (Preliminary as of 8/12/2014) FY 2013 FY 2014 FY 2015 Actual Revised Budget Actual Variance ($) % of Budget Budget $ 383,339 35,283 16,700 48,036 139,006 245,000 6,757 45,000 $ 395,000 54,000 11,000 30,000 152,000 250,000 8,900 $ 458,147 35,590 22,866 52,084 97,917 205,000 6,648 $ 63,147 116.0% (18,410) 65.9% 11,866 207.9% 22,084 173.6% (54,083) 64.4% (45,000) 82.0% (2,252) 74.7% n/a 919,120 900,900 878,251 821,293 896,593 580,396 685,733 895,582 657,882 (22,649) 97.5% 1,011 27,851 1,401,689 1,582,326 1,553,464 (482,569) (681,426) (675,213) 320,000 374,186 108,544 214,900 50,000 100,000 76 - 180,000 85,338 80,000 563,958 949,086 114,117 112,974 9,000 180,100 374,186 262,900 100,000 409 176,289 72,000 985,784 112,974 176,289 28,862 (51,511) 99.9% 95.9% 98.2% - 100.0% 48,000 122.3% - 100.0% 409 n/a (3,711) 97.9% (8,000) 90.0% 36,698 103.9% 100.0% 3,811 97.9% 123,117 293,074 289,263 3,811 98.7% 18,200 14,980 3,220 18,200 14,980 3,220 (41,728) 35,055 (43,614) 48,827 6,328 (6,673) 49,942 (55,500) $ (6,673) $ 5,213 $ (345) $ (5,558) 625,000 45,000 16,000 52,769 175,000 200,000 7,900 1,121,669 926,183 508,386 1,434,569 (312,900) 365,000 108,544 80,000 553,544 112,213 100 112,313 292,333 288,850 3,483 131,814 87,000 218,814 Page 17 Revenues Court Fines & Fees State Miscellaneous Interest on Investments Total Revenues Expenditures Personnel Services Materials and Services Total Expenditures Revenues less Expenditures Transfers In -General Fund Change in Fund Balance Beginning Fund Balance Ending Fund Balance a) JUSTICE COURT Statement of Financial Operating Data FY 2014 (Preliminary as of 8/12/2014) FY 2013 FY 2014 FY 2015 Actual 1 Final Budget 1 Actual 1 Variance ($) 1 % of Budget • Budget 357,920 796 422,500 600 900 425,632 653 3,132 (600) (247) 358,716 1 424,000 365,245 166,294 445,984 190,210 426,285 407,456 180,838 2,285 38,528 9,372 531,539 1 636,194 588,295 47,899 (172,823) 221,716 (212,194) 140,819 (162,009) 50,185 140,819 48,893 104,925 (71,375) (21,190) 124,241 153,818 50,185 29,577 153,818 52,866 $ 132,627 $ 79,761 100.7% 0.0% 72.6% 450,000 600 815 100.5%1 451,415 91.4% 416,045 95.1% 166,093 92.5%I 582,138 100.0% 123.8% (130,723) 74,398 (56,325) 107,621 51,296 Page 18 Deschutes County and CSDs Comparison of Actual and Budgeted Beginning Net Working Capital July 1, 2014 PRELIMINARY As of 8/13/2014 % Fund # Fund Name BUDGETED ACTUAL_ $ Difference Difference Comments OPERATING FUNDS .. ,..;""^�_�_'•` ..:..> .. ': _ - -r"_""`•• m.gin.::•, ::r: p'�'r"0.�'z� z: .1.x.. ....g�.:: �.r i � w n, ..;_- ?•aG•:"s.. ✓I�.�p8� _�r �7.� Si ...... ... .� 34,708 51,995 17,287 49.8% 212 Victims' Assistance 416,233 (1,767) 215 Law Library 418,000-0.4% .. ... ... . ... .. _.. ._ .. �.. ... .. .... ?.... , . ... ..... .. ... ...... ... , ...... L, .... .. ,..... . .. ....e.f. .. ... ... ... �. ..-.. ._. ::..:-:.4.:... V.. :.:..:.....:::.-..:._ .. :.. i .. :._.....: ... r .:,:•+ 260 HealthyStart0.3% _.. _..n ... .. f _... ._ . ..... _. .:.�... a '477.:,'"'',----::: des:..::, ...a ,.� . _.. r5 � 1 . .... ..i.. �. ..:...:•u o5'•ykA- �'S+'�':": .a .Yl.n = .fy,: •$•A'�• ..s, .. ...,�. .. - yy , �.^ _�x:,•�.���yfa'- .X.. .i. -' ...ri• titi.: u .Ye' .��iy .,.1:: e�v.'a.1• � :?.ki alLx:.. i�.�ti:;; ^...• _ rc. ...-_c`S `- ... Ev'11� �S J �.F.' ... .,z.. ,•:. 1::-:3::.i x+'.1.. ....j ... �-: , s.� .may; �' _..3.:., ''i£rl,;^k'��-. • � .. .:3...,.. x I 223 640 574 223,066 , .r... D f .•.. 7: - Y ��,,]] ��*�, . L.. 3 ......:. .:..::. 1::...1. . 1 •'i� J O tit"); O {• ��:101 i �::'i. i.... a 0 t e Y 0 2'"«�'�•'?s:::...w . Si:r:3t:.. ..,�_.� e � s. i� yvrr "� .. f �+� :•M,: yy .. r''��.^:• `.... z. .fir a�.111 ,9 i.i�aa _ •L.il.. 4.+.sv. P t �.0 .:: C .. ra. .,ji..il�M^ r -1.:_°11.1144.-,44121S1 1•:.::1,1.:•.: t¢k. .:=ti+S.:.n ''.=.:�...i::.=% , e.. 2,413) -10.4% 0,88 10 . 4% ' 305 GIS 23,300 20,887 (2,413) G_F I� S Dedicated-�h' FMAR•.'t""i�_sTfrOYPy21-s• ..4.e i 71J1fr•1rr, ii .ate' :2-,.:2; x tikki 1151.ML:... 11. y L.411;4 '-'- g5S4N.FIF,,„ u:s 326 Natural Res Protection 277,901 256,634 (21,267) -7.7% Accrue grants 350 Dog Control 140,000 245,432 105,432 75.3% {3°°+J Hr.,1�.1C'. d:�•, w i•4' _ r.y+•E . j:..' .. "i. •f _p .-a1•. �. t ,1 'RJ+YTy t •� -•t { 7-••'p�.� �r ..r_ : tr �:: ..,7 . y .v2 , ! 1 n7.• .;':.`.i - p •..T... i' ;''i.•q. } a ' S''+ i - - ""e' -',A <Y� - 1 ! 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Fs� ...Fi:•.•. ti.. �'• .�.ra t:,:.�.eir.'.. h- .A.!•: tri -1� .. ._�Via' 601 RV Park 24,000 36,781 12,781 53.3%' Higher usage r ,•.. i '!'fit �- �'^;• FIs:... S - - a o - 4 "i- r • � v,..-.. �s:�. �:_. : � = �:�* � .k -'. • •:�'.. !;.'1F.. a j1 619 Deschutes County Fair 25,000 76,358 51,358 205.4% •sem :'}, .F" -� `aa� - '-[��I''M a'..:..._ L.� ;• - �'vi. ���y rce r'_-•ap . ,� �'>rry ^.��...,+_x* 4 I - � 2'r"":i: �.• -F::�"�. ..'?... ��' �•'.v T 7V �1 7• 'i`:�: �i2";�'!",3S 'T: Y dK•' � �7� S,�i`° 5 1 :�'.,T.; 't ::`}.`�-4..„1.....,;., `"F `i �'J4, Baa y :r� ...%... k -.-. 1 : 1 i� 1:0::::,i �t'..'.-..��.,.�.'..,.:;'.`,-r :: W '-'., t..t;: ,.yz....,pr .... - :>i•4.bvc�.. i+�" •.-.+;'.. -i 1'. •;?,. >I1" .: k. C,tr'a•.i �� � h ',f � : .'1 � ."Y �'. �•:'- ii ... .... .:•'^, .. 4 ..-�•wri� .'ice"` .. ..�.-. `v 4.. +3 9iemh' 3 .,-�� e;':!1 .�.•3r :. ....��. 720 Extension 4-H 191,000 180,479 (10,521) -5.5% 8/13/2014 Deschutes County and CSDs Comparison of Actual and Budgeted Beginning Net Working Capital July 1, 2014 PRELIMINARY As of 8/1312014 Fund # Fund Name BUDGETED ACTUAL $ Difference Difference Comments INTERNAL SERVICE FUNDS 620 Building Services 420,000 497,263 77,263 18.4% 625 Administrative Services 240,000 283,432 43,432 18.1 % 628 BOCC 46,000 30,7381 (15,262) -33.2% 630 Finance 484,860 536,473. 51,613 10.6%1 640 I Legal 50,000 90,189 40,189 80.4% 650 Personnel 290,000 324,012 34,012 11.7% 660 Information Tech 645,438 651,434 5,996 0.9% 670 Risk Management 3,074,957 3,122,894 47,937 1.6% _ �� `i � 3 r gid?" '.. x., �, a "�: ..3t:_'; �� ._.- ,,..,:,,?,::tib....• ! .. Vit,.. 0 G C��: a 0 .T<... .�:...r::.:..: �.....:,.a,.��:_... OTHER FUNDS 105 Business Loan 120,000 ! 114,699 ! (5,301)' -4.4% !, 125 La Pine Industrial 245,000 248,926 3,926 1.6%' 130 Park Acquisition & Devel 5,000 19,885 14,885 297.7% 132 Park Development Fees 98,000 96,663 (1,337) -1.4% 142 General County Projects 1,630,000 1,782,574 152,574 9.4% 150 Special Transportation - 1,598 1,598 N/A 155 Taylor Grazing 22,840 26,143 3,303 14.5% 160 Transient Room Tax - 31,969 31,969 N/A 165 Video Lottery - 11,476 i 11,476 ! N/A 170 Welcome Center - - ' - N/A 205 Land Sale Maintenance 50,000 112,302 62,302 124.6% 218 Clerk's Records 347,754 369,453 21,699 6.2% 245 DC Communication Sys 275,466 294,026 18,560 6.7% 270 ABHA 6,823,145 8,385,763 1,562,618 22.9% 276 Acute Care Services 1,080,018 1,171,305 91,287 8.5% 280 OHP-CDO 1,610,782 2,351,184 740,402 i 46.0% 290 Code Abatement 97,500 97,269 (231) -0.2% 296 CDD-TDC 87,616 53,686 (33,930) -38.7% 297 Newberry Neighborhood 430,693 313,237 (117,456) -27.3% 327 Forest Title III 232,212 253,041 20,829 9.0% 328 Surveyor 24,093 92,726 68,633 284.9% 329 Public Land Corner 510,985 533,875 22,890 4.5% 330 Road Building & Equip 665,635 693,152 27,517 4.1%1 340 Vehicle Maint & Res 933,988 977,615 43,627 4.7%', 8/13/2014 Deschutes County and CSDs Comparison of Actual and Budgeted Beginning Net Working Capital July 1, 2014 PRELIMINARY As of 8/13/2014 Fund # Fund Name BUDGETED ACTUAL $ Difference % Difference Comments CAPITAL PROJECT & RESERVE FUNDS 111 Court Technology Res 95,933 98,515 2,582 2.7% 114 A & T Reserve 540,000 450,928 (89,072) -16.5% 135 PERS Reserve 10,165,000 10,170,287 5,287 0.1% 140 Project Development 2,320,000 2,315,959 (4,041) -0.2%' 143 General Capital Res 638,500 639,641 1,141 0.2% 256 Comm Syst Res 401,700 402,348 648 0.2% 261 Health Department Res 335,747 335,787 40 0.0% 335 Road Improvement Res 12,306 12,325 19 0.2% 336 Countywide Trans SDC 1,586,292 1,801,600 215,308 13.6% No transfer to Road 430 Local Impr District 150,000 136,298 (13,702) -9.1 % 456 Jail 3,000,000 1,252,820 (1,747,180) -58.2% Timing of Expenditure 462 North Co Svc Building 540,000 43,408 (496,592) -92.0% Purchase of Building 463 Campus Improvement 100,000 70,179 (29,821) -29.8% 464 Sisters Health Clinic 350,000 356,340 6,340 1.8% Timing of Expenditure 611 Landfill Closure 2,010,396 2,147,759 137,363 6.8% 612 Landfill Postclosure 518,186 518,398 212 0.0% 613 Solid Waste Cap Proj 675,829 658,512 (17,317) -2.6% 614 Solid Waste Equip Res 157,816 158,216 400 0.3% 617 Fair & Expo Center Res 407,500 410,413 2,913 0.7%' 661 IT Reserve 604,128 627,215 23,087 3.8% 703 LED County Capital Res 525,100 525,708 608 0.1% 704 LED Rural Capital Res 1,374,000 1,375,786 1,786 0.1 % 710 Des Co 911 - Equip Res 10,150,000 10,150,366 366 0.0% 721 Extension 4-H Bldg Res 355,700 355,916 216 0.1% DEBT SERVICE FUNDS 530 CDD Bldg DS 14,400 14,455 55 0.4% 535 Full Faith & Credit 2003 21,000 22,091 1,091 5.2%', 536 Full Faith & Credit 2005 , 4,100 3,857 (243) -5.9% 538 Full Faith & Credit 2007 181,925 190,233 8,308 4.6%' 539 Full Faith & Credit 2008 400 632 232 58.1% 540 HHS/BJCC DS 8,000 8,277 277 3.5% 541 Full Faith & Credit, 2010 215,000 216,951 1,951 0.9% _________ 556 Full Faith & Credit 2013 - 111 '1 111 N/A 575 PERS DIS 34,000 23,727 1 (10,273) -30.2% 590 Fairgrounds DS - 31,598 31,598 NIA 751 Sunriver Library DS 7,000 7,247 247 3.5% 8/13/2014 cA E-1 0 ;:4 a.i *4 4'E—I Einl'• it Campus Improvement . North County Campus . Sisters Health Clinic . Deschutes County Campus Improvement (Fund 463) Inception through August 15, 2014 RESOURCES: Transfer in (Note A) Transfer in - General Fund Transfer in - General County Projects (142) Oregon Judicial Dept Payment Interest Revenue Total Resources Received and Committed or Expended Projected Total $ 796,617 $ 150,000 700,000 20,000 8,634 $ 796,617 150,000 700,000 20,000 400 9,034 1,675,251 400 1,675,651 EXPENDITURES: Basement Jail/Boiler Demolition JB1 168,109 168,109 Basement Public File View JB2 141,862 141,862 1st Floor Public File View JB3 117,980 117,980 1st Floor Restrooms/Haslinger Court JB4 401,231 401,231 1st Floor DeHooglBagley 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 279,113 402,851 681,964 "Stone Building" 720 720 Internal Service Fund Charges 7,477 7,477 Total Materials & Services 1,272,800 402,851 1,675,651 Revenues less Expenditures $ 402,451 $ (402,451) Notes: A. Remaining proceeds from the FF&C borrowing for the OSP/911 Building. Completed Projects JRF 8/18/2014 Deschutes County Jail Project (Fund 456) - Phase II Beginning July 1, 2012 Through August 15, 2014 Resources Interest Transfers In: General County Projects (142) General Capital Reserve (143) General Fund (001) Sheriff's Office (FY 2015) Jamison Acq & Remodel (457) (Note 2) Bond Issuance, net Total Resources Project Budget (Note 1) Actual (Through August 15, 2014) Committed Projected Total (Actual + Committed + Projected) Variance $ 26,157 100,000 1,250,000 750,000 540,939 8,400,000 11,067,096 Expenditures Architect (Note 2) 820,000 Engineering Environmental Surveying Consulting 35,000 Building & Grounds - Fees & Permits, SDCs (water & sewer) 310,000 Insurance 40,000 Internal Service Fund Charges 33,700 Miscellaneous Administrative 30,000 FF & E - Security System - FF & E - Storage System 25,000 Construction - Expansion & Remodel (3) 9,473,396 Construction Contingency 300,000 $ 40,635 $ 240,000 1,250,000 750,000 136,000 540,939 8,403,481 $ 500 $ 41,135 14,978 240,000 140,000 1,250,000 750,000 136,000 136,000 540,939 8,403,481 3,481 11,361,056 - 500 11,361,556 294,460 923,885 13,935 - 937,819 (117,819) 37,272 5,388 42,660 (42,660) 593 593 (593) 500 - 500 (500) 6,051 7,254 13,305 21,695 9,127 - 9,127 (9,127) 337,189 337,189 (27,189) 7,938 - 7,938 32,062 41,744 41,744 (8,044) 9,881 5,939 15,820 14,180 74,635 - 74,635 (74,635) - - 25,000 25,000 8,944,132 907,868 9,852,000 (378,604) 300,000 Total Expenditures 11,067,096 10,392,947 921,803 43,581 11,358,331 (291,235) Net $ 968,108 $ (921,803) (43,081) 3,225 3,225 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. Pius 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 8/18/2014 Deschutes County North County - Design Center (Hwy 97), Antler and Unger Inception through August 15, 2014 ACTUAL Received / Expended Encumbrances & Commitments RESOURCES: Loan Proceeds, net of issuance costs 150,000 Rentals 500 Resources from Fund 142 (FY 2011) 1,402,013 Resources from Fund 142 (FY 2011) 25,000 Resources from Fund 142 (FY 2012) 600,000 To be determined - 152,428 Interest Revenue 9,314 - Total Resources 2,186,827 152,428 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 51,735 1,605 2,133 33,102 35,747 2,254 1,933 21,567 23 150,098 2,072 1,402,013 601,050 2,003,063 Total Expenditures 2,155,233 Net 31,595 Project to Date 150,000 500 1,402,013 a) 25,000 b) 600,000 152,428 c) 9,314 2,339,256 51,735 b) 1,605 2,133 33,102 35,747 2,254 1,933 5,200 26,767 23 5,200 155,298 152,428 154,500 c) 1,402,013 a) 601,050 d) 2,003,063 157,628 2,312,861 (5,200) 26,395 a) The "Design Center" on Hwy 97 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 pay off 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 8/18/2014 RESOURCES: Beginning Net Working Capital Federal Grants Resources from Fund 142 Transfer in (Fund 142) Transfer in (Fund 270) Interest Revenue Total Resources EXPENDITURES: Materials & Services Architecture/Design Engineering Planning Surveying Interfund Charges Fees, Permits, Insurance & SDCs Miscellaneous Project Costs Miscellaneous Admin Costs Total Materials & Services Deschutes County Sisters Health Clinic (Fund 464) Inception through August 15, 2014 ACTUAL Received/Accrued and Expended 413,069 50,381 255,000 50,000 1,009 Encumbrances & Commitments 86,931 769,460 86,931 66,691 1,140 2,029 3,677 67,640 12,390 26 153,592 10,000 5,000 2,000 1,120 8,236 Project to Date Projected 500,000 a) 500,000 50,381 b) 50,381 255,000 c) 255,000 50,000 d) 50,000 1,009 1,009 856,391 856,391 76,691 5,000 1,140 4,029 3,677 68,760 20,626 26 26,356 179,948 Capital Outlay New Construction - CS Construction 273,243 403,200 Total Capital Outlay 273,243 403,200 Total Expenditures Net b) 76,691 5,000 1,140 4,029 3,677 68,760 20,626 26 179,948 676,442 e) 676,442 676,442 676,442 426,834 429,556 856,391 $ 342,625 $ (342,625) $ 0 a) The County was awarded a $500,000 Federal Grant. To date, $40,000 has been received and $373,069 has been accrued. 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 - $123,712 856,391 JRF 8/18/2014