HomeMy WebLinkAboutFinance-Tax UpdateMonthly Meeting with Board of Commissioners
Finance Director/Treasurer
AGENDA
October 27, 2014
(1) Monthly Investment Report -September 2014
(2) September 2014 Financials
(3) Financial/Human Resources System Upgrade/Replacement
ry;ayne & Danielle)
Investments By County Function
General $117,912 ,272 $
Investment Income
Fiscal Year 2014-15
Sep-14 I I Y-T-D
71,990 $ 215,725
--
Total Investments $117,912,272
Total Investment Income
Less Fee: 5% of Invest. Income
Investment Income -Net $
71,990
(3,600)
68,391
215,725
(10,786)
$ 204,939
Municipal Debt
Corporate Notes
Time Certificates
U. S. Treasuries
Federal Agencies
LGIP/BOTC
$ 4,670,000
29,374,000
4,820,000
7,000,000
35,497,000
36,551,272
3.96%
24.91%
4.09%
5.94%
30.10%
31.00%
Total Investments $ 117.912.272 100.00%
Total Portfolio: By Investment Types
Municipal
Debt
4 .0% Corporate
Notes
24 .9%
LGIP/B01 Time
31.0% Certificates
4.1%
u. s.
Treasuries
5.9%
Category Maximums:
U.S. Treasuries 100%
LGIP 100%
Federal Agencies 75%
Banker's Acceptances 25%
Time Certificates 50%
Municipal Debt 25%
Corporate Debt 25%
Yield Percentages
-~.~BOTe I LGIP ~ 0.54% 0.54%
Investments ~ 0.81% 0.80%
Average ~ 0.74% 0.73%
Comoarat
24 Month Treas. ~ 0.58%
L GIP Rate ~ 0.54%
36 Month Treasu ~ 1.05%
Federal
Agencies
30.1%
Term Minimums
0-30 days 10%
Under 1 Year 25%
Under 5 Years 100%
Months to Maturity
o to 30 Days 31.00%
Under 1 Year 39.92%
Under 5 Years 100.00%
I
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Deschutes County Inv:estments -Portfolio Management
Portfolio Details -Investments
September 30. 2014
4001174329 Columbia State Bank CO __ ---.2.215/2013 1215/2014 65 0.210 --''-;;..3 ' .;.."".:..0 ___ 40;.:-=-''--_---'--.:..:0.0 -=-1 - 0 .2 '--'___40 .0 ;,.:0 ''-'-=-.000 '4 ''-;,.:00-'-_-----1
1-894 ' 7484 54 __ -"O___ 7/~/2 ~_1 3___1/~I.-"---"=-______.::.:.20 =--_O.2:.:-=-_ 2.0 :..:.0:..:0 . 2.000.000 2.000.000_______ S=-t_er-'-li~ng"--S.::..a.:..v_in-"g"'s-=B-=-a~nk C_=_-'-___-----'-_'I_5 __ 92 0 _=_.:..0 o.:.:03 --=::..:..00-,-,0-,_ _
~ __--'-.c.:me...'-Fed.::.:-=IB :::."'CO 2//20'3 1/31/2015 122 0.-=00 0.203 140.000 140 .000 140.000H0.:...c.:..:-=-era:...:::..:ank..:"''-----_______-=--"=__..:.2..:.
1_4-=-00-"-'--1,:...:...:..::..:..:9'-----_---=-:.:.=~n!<.s:D_ ~_________ 3/30/2015 180 __.1 50 0_.1_5_2_ _ I OO_____----'--____----'._ ____-l5430C.::.:ol=um bi=a-=S:c::ta~~4" /2013 0_ ____ _._OO_O 'oo .ooo 'oo.oooc
273-150017-5 South Valley Ban k CO 5/20/2013 5/2012015 231 0.748 0.758 200.000 200.000 I 200.000 -__
c:-U"'M:-:P_9~-72c"'00::__25-70 U:_m -ua-B an k _ ___ 61712014 61712015 249 0.400 0.406 "'.000 240 .000 =--------'pq'------240.00.:..0'---_--'2;;..4 0.:..;~
3692G5F7 General Electric -Corporate N ST___ _ _ _ _ _ 6_0120 ':"-----AA + AI 2.375 0865 :...:;..;;_---'--,4 2;;;.;44 =-_ .;...5.:..;38 1CA__LE 911 7/20 '3 _ /3__,5 272 ',400.000 ''''-=2.:..:.--'2 ';.:..4 '...;:.6...;:-=--____
36962G5F7 General Electric -Corporate N ~S~I(~/2014 6/30/2015 272 AA+ _ ---,-___~_~54.:..0-,-",-,-_---,,-:...:3 :...:3:...:6 ____,-=--=-'--_ -_ _ --IA1 ~~2.__ 5:..:00 55 ,-,.7 _55 2.:.:5.:..96
SYS10316 Umpqua Bank 7/9/2013 7/912 0_....;15 _-----'-28...;.0.500 0.507 2.0 :...:.;..:...:;..;;_-=.000 00 =------'"":..::..::.:..;-=-0 t-'-""1 .;...00 .000 2"'..;;..::.:..::..:..0 2.000 .00.::..____ 1
94985H5F7 Wells Fargo Corporate Note CASTLE 9/30/2013 7/20/2015 292 AA-_ AA3 ~-,-_,-----,-5 ...;.1 ",-,-.:..;..:..,-_-'-00.::..3 .-'-'------".:..;75c O 0.-=-41,-----,-.000 .0:...:00 '."-"''5::..:0 .00"'-'-';.:.6.::.6.:...7"-____ 1
91159HGX2 US Ban corp CASTLE 41212014 7127 /2015 299 A,--__A1 2 .450 0 .5 0...;._ '''180 .000 ' ""99 .::....::2=-.II---_.1.c.:9-=-2..:.I+ _-,-___=-,----'"'"'' _ '.-'--:..:''-::..:-=_---'-.,.::."'.94 l"'8.:..;.8-=4 .:..;1____
91159HGX2 _ U ..:::..:a n:...:_-=0~-'-0:...:"--____-=A=~~=-_3 1.;;;=-20 '4'------'--=7/2-''---'-__29 -'---'+ __'A :::..4 :..:0..::.00 .5..:.3;.:-"-=-__'..::..::..:9 .5 '-'1;.:9''''00_=_S'-'B -'-k -C-=-rp--'N te C:...:S.T LE =-261.;;;=-'-'7/2-'---=015 =:..:9 A__ ..:.'=--_---=2 .:..:50_---''5.::..'--__"-'-'7.::..000 '''59 ''-:..:84_---'-.5.::.8.-=-''----'-____I
1~_35 G 0;..;.P R 8 _e e.c.:I .:..:at:...:na;,.:c,t"'g-'-.As-"'"---__-=A.=..10/9/2013 10/9/2015 373 AA+ Aaa _ _ .::.4.::..'------=.4 50__ .::..00 .0 c::.:..._---":..:.'--_ .000..3073' -'-'-=--'---'___F ::..:d:..:ra.:..N_=_io:.::=1M .:.:sn C;,.:STLE 0.--'80 0-'---=--=-I"'.0 =-="-::..:00 ooo.=..=-.'::0=-80 I"'10/9/2014
064159BA3 -----=-=-nk .::.:f---'.:..:..:.a S.::.::.:t-=C A STLE 41312014 '0_____ 3.:.:A_a2 0.750 0.621 540.000 541.62q, :...4;,:.7.:..___Ba'-'--'-o Nov.;;;-=co ia'----------=-___....::::.~/9/2 0 '5 --=-73=..-'-.+_---'-Ac;:c _....:5 °'-'1..:.° -
1 3134G4 HZ4 Federal Hom e Lo an Mtg Cop C __TLE 10/28/2013 10/~1~1 ~ 39 2 AA + Aaa 0.50 0 0.500 2.000.000 2.000.540 2.000.000 10/2 8/2014___AS ___ _ _ _
36962G4T8 General Electric -..:-=-rporat e .:..;Cc..ST-=-=--......:..:-=-4/2:::.c.----'1I..:/2;,:'5 404 AA+ __' 2.250 0.500 2'-_--'.00 __ __.2 oo 2 .'---38--'..5 1 4 -Co",:.;",:.;,,:.N'-----_..::A;,:-=-LE 7/2..::-=-01.:.:4 1..::9;,:0-'-A__.0 00 __0 2--'..035_'______~0_ ______-j
7427180S5 ______________121 612013 11115/201 5 _____AA_ '.___ __ .4__ '_'___.__'___.000 1 .__---'-,0 50 ______".0'5.293Proct_e_r&_G_a_m-"bl e CASTLE 4'_0_AA-___3 _~_800 0_. 3_0 ~_.000 _~______'0 1 5 ___
~8 Royal Bank of Canada VINISP 3/27/2014 12115/2015 440,AA-Aa3 2625 0.600 1.500.000 1.535.505 1.536.371
~N82 ,Eli Lilly & Co. CASTLE 3/2~/~Q ~~~.~6 457 AA -A2 6.570 0.500 '.408.000 _ ..005-..56-----'..- --------1053842647507AB-G ____ "-'----' 31 '----7'05 '5'4-'..2'-0
Berkshire Hathaway Inc CASTLE 3/3/2014 211112016 498 AA Aa2 0.800 0.500 1.000.000 1.004.058
17275RAC6 Cisco Systems Inc CASTLE 2127/2014 ___ _ _5 .5<J.g_______87---'00_0 '.9 9_5-'-..6_2_3_~_ ___-j212212°26 509 AA-A'____O.550 1'----._4.'---__--'._2.,---00_2--'.._21_2
06406HCG20 Bank of New York Mellon Corp CASTLE 4/4/2014 3/4/2016 520 A+ AI 0.700 0.681 1.000.000 1.000.390 1.000.268 2/3/20 16
3133734F6 Federal Home Loan Bank -----c:<iSTL E 5/2/2014 4115/2016 56 2 AA+ Aaa 0.772 0 600 650 .000 650,488 65 1.711
478160AYO IJohnson & Johnson -----1171 2014 5i15r2016 -::5.9 A:;...::...:....--'A ::-:a ..",=-:0 0=--=.-=-.5 ~_------,.56 1.L:.56~'2 --1,CiiSTLE -:::20--,-:AA "'a =---_...;2::-: '5 :---::6:2=O-_...;1",0-:2:--::9-,-:'000 1 ~-=-7='.6.::;2;-:3'-----'6:.;:.6-==--------
949746QU8Welis Fargo Corporate Note 'VINISP 2/20/2014 611512016 623 A+ A2 3.676 0.750 1.000.000 1.045,480 1.049.377
686053CF4 Oregon School Boards Assoc CASTLE 3/7/2014 6/30/2016 638 A+ Aa 2 0~.~000 .9-=99 ~0:;0:;:0-':.0:;:0-=0--:c ~----~--=0'-;:;~---,:3 . 2.c:'93;::2?-.;::29:;0:---:2-':.9O::;4-=8C::.3~72 ---1
912828QX1 U.S. Treasury 'MBS 6/19/2014 7/31/2016 669 AA-Aaa 1.500 0.548 1,O.00"';:-000 .0:-:',-::7'-:.7,-::7_::_0-I._::_0':-:7;--'-.3:-:0:--::9--:---:-:::---::-:::-::-:-c:-i.. "':-::---_...;I-'-;----:--'
3134G56B6 Federal Ho me Loan Mt g Corp MBS 717120J4 1 8/26/2016 695 AA+ Aaa 0.580 0.629 2.000.000_ 1.990.320 1.998.129 11/26/2014
31359YLS4 Federal Nationa l Mtg Assn PJ 3/5/2014 9115/2016 7 5--'-,.:;,:-A::::=-"'=:-:7,-:_ .8 1:-::6.:,;?_::_=-=----~6",. 1-=7 66 1",.6 ':-:
=:-:1,-::AA+_--'-c'aa __--:O.7 8 0C""~2:-__.".--::72 000 6:--::1 ,-,6-:--~-=-~::-:'--_
3133EAZ76 Fede ral Fann Cred~ Bank CASTLE 51 23/2014 :--:''-::6--'---__::7,;2'=-6---':AA +A'''''-----';-:--~~~~ ~.9c::6.~~=_----:3"',OO 0O.;!2;::4 -==::7:"9/~260'1;~20 ~-____'__'aa 0 .:::;6'=-90 0 .6 86---'3?_.00O.;0?'.OO:OO"=----_::2-':9 7 1 00 =::-::5;:;I
1-=3"'13-=-'A '..::C'''O'''8::__-''''Fed ra::..I:.:om e .Loan Bank CASTLE 7/17/2014 9/28/2016 728 AA+ A.a a 1.125 0.728 2.000.000 2.011 .560 2.014.313 9/28/2015'''=-''''= e'--'H.::;c.:.::..
3134G4HK7 Federal Home Loan Mtg Co.'£.. CASTLE 3/27/2014 10124/2016 7-:;-:-----':"--;--_ A-=-=--__0-:-'.-=5oo::-::---_ 1-':;9 _---'3 ;;.:15:'-;:-::-::---_ 3:.;:15 42 :-----:3:,:.°:-::1,-::5-,-:.3:::::3_::_5----,--,
5.4 AA +--'--:aa -::';-,:1-=;-'-.0 :-:.0 00 --:-.°-::-=-,.--;-:0:2 10",12=--4",/2",0,--,1---,---41
912828RM4 U.S. Treasury CASTLE 12/27/2013 10/3112()_1§ 761 AA+ Aaa "--"---_ .::0"'.7=-2.:,.7_ ""0 _ ------'00 '------".L:.00:.::--=-5:=.60-=-81""."'000 1"'.0::.:0:.:;:0.c:;.0:.:;:0.::1.c::=--7'--'-.,:-1,:.::0 =-------,----,-=c=-c--:-l
3134G4K98 Federal Home Loan Mtg Corp CASTLE 2120/2014 111712016 768 AA+ Aaa 0.800 0.800 2.000.000 1.996.500 2.000.000 111712014
06050TLR1 Bank of America-Corporate CASTLE 5/13/2014 11/14/201 6 775 A A2 1.125 1.050 1 1,900,000 ',894,946 1,90~2:s.9:;:6~1__-__---l
3133EC WV 2 Federal Farm Credit Bank CASTLE 1211712 013 1217/2016 798 AA+Aaa 0.8 75 0.722 2,100.000 2':10~2 :107 .235
0641590Al Bank of Nova Scotia CAS TLE 6/9/2014 12113/2016 804 A+ Aa 2 1.100 0.910 1.800 .000 1.803.006 1.80 7.41 2
1 -:;-~:;;-'P:e:Fe d,,e::..:000 ____"_9-":94 88:-.:0 _ ------'::.::.=...-.5:c'' -r'-19 12 1--'--jr.3",36 G ,,"X~9'-----_-,=:-=-rao;-l iII ational Mtg Ass n PJ 3/6/2014 17)1 9/2016 810 AA+ Aaa 0.800 0.788 2.oo.Q~-=--~__ I .c:-'-l!-:.__ 2"-'.000 4-'-'1::,/.:.:"'::.:0-.:4
06406HCA5 I Bank of New York Mellon Corp CASTLE 4/23/2014 1/1712017 839 --'A:-'-+,.-_."Ac.;I __--::2.:-:.4'=00-=-_ ;I,c.O:--6.:.c7_ 2.000.000 2.054.180 2.060.103 112118/2016
r.9;-,:1.::-28c-;2;-,:8,;:S,;:C;:,;-5__-----;;:su ,---=-CASTLE 1/16/2014 ~A"..=_-_0~._=8=:75 0.:.;.8"'4-.=;.4----'2?-.000=c-:.000=_-=-U;c;.S";-.--'.T:.-;re7'a:,-;c,ry 1/31/2=:0'"'I--=7 __-'.08-;:-53 AA"--'--'+--:.;-aa =_~2c::.00-;:-32.-::-760~-,2.oo1.440 1
0641590Z6 Bank of Nova Scotia CASTLE 51112014 3117/2017 898 A+ Aa2 0.800 0.906 1.000.000 997.640 997,434 1 3/17/2016
912828SS0 U.S. TreasuryWF 1/17/2014 4/30/2017 942 AAA Aaa 0 .875 0.950 2.000.000 1.997.960 1!996 .1~~
f-'0",3-=:-:3A ,,=--__..:,;-----::::fASTLE 6/24/2014 5/512 017 947 AA+ Aal 1.050 1057 2.000 .000 1.993.200 1 999.638 780-:3",",M2 AeP.le Inc
89236TBH7 ToyotaMtrCred -CorpN CASTLE 7/29/2014 5/16/2017 958 AA-AA3 1.125 1.150 2 .125 .000 2.116 .861 2.123.604
~t=PYB7 Federal National Mtg Assn VINI SP 2/7/2014 5/23/2017 965 flA+ Aaa 2.050 0.885 1,460.000 1.493.945 1.504 .217
31359MEL3 Federal National MtgAssn I CASTLE 12123/2013 6/112017 974 AA+ Aa a 1.061 1.115 l .ooo.ooo~._--:--::-::-:7:-,-.5 7-::-2_::_=-------t96;;.:1:-:0:----------;-----:9:--:-" ,=84
31359MEL37 Federal National Mtg Assn CASTLE 1/2412014 611/2017 974 AA-Aaa 1.081 1.136 1.050.ooo"--_ '-'.'.-:.01.:.:5"'.8:O,8"'6'-----------'-I ...-.0"""'9.c::2"'86=---___---t
29270CYZ2 Bonneville Power Adm lni stralio ;CASTLE 4/24/2014 ; 711/2017 1.004 AA-Aal 1.1 97 1.171--6-iO:OOo 668.734 670.480 1
84247PHS3 SouthemCAPublicPowerAutho ICASTLE 6/17/2014 711/2017 1.004 AA-1.145 1.18 0 1.000.000 992 .620 999.050 1 -
3134G5FK6 Federal Home Loan MIg Corp --cASTLE-----a/21t2014 8/211201 7 1.0 55 AA+ Aaa 1.2 50 1.250 2.000.000 1.996.160 2,000.000 t""i1 /21/2014
912828TM2 US Treasury CASTLE 911012014 8131/2017 1.065 AAA Aaa 0.625 1.061 1.000.000 986.800 987 .512
~-'-~~~_ ~:...:~ra-'-om .:..:::.::.:a n B .:..k c..:...:~S _---'~2 6/2 0 1-'-9/27120~ AA + A a a '_000 '.-'-_____.000 ~______9 94--'.~______ ________--I~B 8 __'Fede-=-I:...:H.::.:~e Lo -'-~::..:a n:...:____V IN 1 ::.:P I21 ~~~~3~1.09~~2;~~___~______ ______250 ' '_____.000 __.1 40 9_92---,._72_0
3136GOC74 Federal National MtgAssn VINIS P 213/2014 9127/2017 1.09~AA_+__A_a_a_ 1.000 0.943 1.050 .000 1.051,460 1.051 .754 9/27/2015
3130A lZK7 Federal Home Loan Bank MBS 5/28/2014 11128/2017 1.154 AA+ Aaa 0.750 _ -;:-_ 99;;.:7 =-:60;----------;-.000 '::=---:--:=-:::=-:-:=-10.750 .--;1-'-;.00=0----:.00,-::0 -:---="..1 :-::''-:c:7.0001~3c:-30 0""N =-e.:.:1 Home Loan Bank VINISP 41212014 1130/2018 (21i ~+ Aaa -2:00ci--u-iO' . 5cO~6,,,--.7,:,0.,.1:=,5'-'.13"'. ___----:'.:.:/3"'0:,:/2:.:::0-'-'5'"-1,-=--=--=7 ,"-----=-Fe::.:d:.:ra:::.--1.500.000 __I",,.5,--------,-.::96"'5
3136G1AU3 Federal National Mtg Assn VINIS P 1212 31201 3 1/3012018 1.217 AA+--'-=-"-0.700 1.420 1,000 ,000 981 .500 989.163 10/30/2014
3135GOVU4 Federal Na tional Mtg Assn VINISP 11 24/2014 4/3/201 8 1.280 AA+ Aaa 1.125 1.540 --:',OO~-----: 989""'40.,,98 ?950;-..,~3/;-;:2-;:-0:o-,15:1",!OOO=.C:",O ~~.~0----:-"':;;5 "'~41_=
3130A25R3 IFederal Ho me Loan Bank MBS 6119/2014 6119/2018 1.357 AA+ Aaa 1.000 1.026 2.000 .000 1.989 .120 1.998 .142 12/19/2014
1-'3..:.1.::.::.:GI 6B.::.__'----'::.:de.:.::::,I .:.:="'na:..:.::tg As.::."---__--=-IN.::oc'-----_~2 -'--'20 '---'I.:o-=7/2.::.18 '-'-;;...,;.~aa °750 1.8~Q _ _ -=--___ _--'..8 20 97_4.'---8_93 1212 712 0 '4--136=--=--=O Fe :.:ra Nat io:.:..=1M"'-=-co sn V-"-l SP 1I.:o I/.:o-=--'4--'--'2/2-'--=0 -'---=---_'.5 48 AA '-'-,00:...:.:.:0'__'.0_00 98 3 ______________
SYS 10078 Loca l Govt Investment Pool __ 0540 0 .540 32:-:-:5:::75 32 -=--=-:,-'7 :-:2-':;8.'---:75 1~.1:-::8,""7",-=-__-,---",.158 -:-:75;----_3----:.1:-;:5-=-7'=;;;-____
SY S10084 ~~LtheCas~d ~s _ ____~______-'-"--__________________--'.0~.54() __ .~~4~."'39~2~.4~9~7~.~~4~.3~9~2~,4-;:-97~.~4~.3~9~2~.4~9~7+-J __________~540 1 -------;
_ ._ ._ __. ___________ ______ I :-'-'--'-"""'7.:o 1-'-::.:56c>.:3 ------'-+1_______ ----=-17 .9-=-1 2.2:.:.2----:.'8:c,.2 :..:.3:.:;:8oc 1-'-18:2..3"-'7--=3...-.64"'=8_1
Memorandum
Date: October 13,2014
To: Board of County Commissioners
Tom Anderson, County Administrator
From: Wayne Lowry, Finance Director
RE: Monthly Financial Reports
Attached please find September 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), 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
July 1, 2014 through
September 30,2014
(25% of Fiscal Year) FY 2014 FY2015
I %of
Actual Actual Budget Budget I Projection I $ Variance
Revenues
Property Taxes -Current 21,906,239 -0% a)
Property Taxes -Prior 704,120 228,599 40%
Other General Revenues 2,116,386 1,147,409 51% b)
Assessor 875,381 216,613 25%
County Clerk 1,276,019 344,811 29%
BOPTA 16,097 3,712 23%
District Attorney 226,973 22,754 12%
Tax Office 236,278 69,967 31%
Veterans 80,787 5,931 6%
Property Management 91,900 6,000 24%
Grant Projects 2,000 -nfa
Total Revenues 27,532,179 2,045,795 7%
Expenditures
Assessor 3,559,750 908,067 24%
County Clerk 1,293,531 294,593 19%
BOPTA 59,895 17,841 25%
District Attorney 5,382,874 1,289,881 23%
Tax Office 796,232 223,467 25%
Veterans 292,672 79,025 22%
Property Management 248,054 63,873 25%
Grant Projects 130,054 -nfa
Non-Departmental 1,432,177 202,018 18%
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
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
Total Expenditures
Transfers Out
Total Exp &Transfers
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance $
13,195,239
16,327,584
29,522,823
(1,990,644)
10,371,843
8,381,199
3,078,765
4,144,032
7,222,796
(5,177,001)
8,381,199
$ 3,204,198
22%
29%
26%
109%
$
13,744,086
14,076,394
27,820,480
344,961
7,692,433
8,037,394
13,744,086
14,076,394
27,820,480
344,961
8,381,199
$ 8,726,160 $
688,766
688,766
a) Current year taxes received beginning in October
b} PIL T received in July -$500,941
Page 1
COMM JUSTICE-JUVENILE
Statement of Financial Operating Data
Revenues
OVA Basic &Diversion
State Grant
Inmate/Prisoner Housing
Jail Funding HB #2712
Food Subsidy
Interfund Grant -Gen Fund
Interest on Investments
Leases
SB #1 065-Court Assess.
Contract Payments
Discovery Fee
Case Supervision Fee
Federal Grants
CFC Interfund Grant
Miscellaneous
Total Revenues
Expenditures
Personnel Services
Materials and Services
Capital Outlay
Transfers Out
Total Expenditures
Revenues less Expenditures
Transfers In-General Fund
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
a) Payments received quarterly
July 1, 2014 through
September 30, 2014
(25% of Fiscal Year) FY 2014 I % of
Actual BudgetActual
-0% a)
-
322.574
-0% a)
38.700 97% b)
36,311
47.550
9,057 25% a)
23,988 -0% c)
20,000 -0% a)
7,611 2,203 31% d)
5,200 2,400 n/a e)
17,335 5,948 99% f)
7,415 1,844 41%
1,870 -0% g)
-1,012 n/a h)
9,434 1,205 n/a i)
125,429 -n/a
909 200 20%
625,626 62,569 11%
1,255,943 24%
1,035,701
4.887,572
234,728 23%
--0%
3,660 915 25%
5,926,933 1,491,586 24%
(5,301,306) (1,429,017)
5,368,346
1,342,086 25%
67,040 (86,931 )
1,177,566
1,244,605 100%
$ 1,244,605
$ 1,157,674
FY 2015
Budget I Projection I $ Variance
359,149 359.149
91,379 91,379
40,000 75,000 35,000
36,568 36,568
24,000 24,000
20,000 20,000
7,000 8,000 1,000
7,200 7,200
6,000 20,000 14,000
4,500 4,500
3,800 (3,800)
4,500 4,500
1,205 1,205
1,025 1,025
593,421 652,526 59,105
5,146,491 5,146,491
1,021,392 1,021,392
1,100 1,100
3,660 3,660
6,172,643 6,171,543 1,100
(5,579,222) (5,519,017) 60,205
5,368,346 5,368,346
(210.876) (150.671 ) 60,205
1.250,000 1.244,605 (5,395}
$1,039,124 $1,093,935 $ 54,811
b) Increase in projection due to out-of-County detention revenue
c) Undergoing scheduled audit. Payment for Jul-Oct expected in December and then 60 days after service rendered
beginning November
d) Projection based on annualizing year to date
e) Sub-lease of space to Rimrock not included in FY 2015 budget
f) State payment will exceed the amount estimated for FY 2015 budget
g) Agreement with District Attorney's Office no longer in effect
h) Policy, requiring supervision fees. not antiCipated at the time the FY 2015 budget was prepared. Projection
based on annualizing year to date
i) Increased projection due to receipt of FY 2014 funds in FY 2015 Page 2
SHERIFF -Consolidated
Statement of Financial Operating Data
FY 2014
Actual
Revenues (Funds 701 & 702)
Law Enf Dist Countywide 20,624.082
Law Enf Dist Rural 12,526,331
Total Revenues 33,150,413
Expenditures (Fund 255)
Sheriffs Services 2,308,182
Civil/Special Units 1,132,029
Automotive/Com m u nications 1,701,586
Investigations/Evidence 1,418,744
Patrol 8,247,222
Records 761,260
Adult Jail 14,277,113
Court Security 294,563
Emergency Services 194,888
Special Services 1,352,528
Training 506.938
Other Law Enforcement Svcs 801,895
Non-Departmental 81,701
Total Expenditures 33,078,650
Revenues less Expenditures 71,763
DC Comm Syst Reserve 200,000
Transfer to Reserve Funds 200,000
Change in Fund Balance (328,237)
Beginning Fund Balance 9,553,793
Ending Fund Balance $ 9,225,556
July 1,2014 through
September 30,2014 (25%
of Fiscal Year) FY2015
Actual 1% of Budget Budget I Projection I $ Variance
508.594 2% 20.365,842 20,753,405 387.563
1,348.133 11% 12,751,766 12,748.796 (2,970)
1,856,727 6% 33,117,608 33,502,201 384,593
620,234 25% 2,467.673 2,467,673
292,052 24% 1,192.980 1,192,880 100
537,477 28% 1,886.365 1,886,265 100
405,882 25% 1,627,803 1,627.703 100
2,007,472 23% 8,705,700 8.705,700
172,285 22% 798,805 798.705 100
3,644,043 24% a} 15,144.157 15,135,157 9,000
77,153 25% 302,867 302,767 100
39,508 22% b) 177,852 385,315 (207,463)
359,240 22% 1.655,424 1.655,424
108,422 20% 551,318 551.218 100
197,401 24% 806,044 806,044
18,201 25% 72,813 72,813
8,479,370 24% 35,389,801 35,587,664 (197,863)
(6,622,642) (2,272,193) (2,085,463) 186,730
-
-
0%
0%
200,000
200,000
200,000
200,000
(6,622,642) (2.672.193) (2,485,463) 186,730
9,225,556 120% 7,658,937 9,225,556 1,566,619
2,602,914 $ 4,986,744 $ 6,740,093 $1,753,349$
a) Due to unfilled positions, personnel expenses will be less than planned. Savings will be used for additional jail
expansion and jail maintenance expenses not included in the budget
b} Homeland Security Grant for Communications equipment was awarded in September. Expenses offset by
grant revenue forecast in Fund 701
Page 3-A
SHERIFF -Fund 255
Statement of Financial Operating Data
FY 2014
Actual
Revenues (Fund 255)
Law Enf Dist Countywide 20,817,324
Law Enf Dist Rural 12,278,716
Total Revenues 33,096,040
Expenditures (Fund 255)
Sheriffs Services 2,308,182
Civil/Special Units 1,132,029
Automotive/Com munications 1,701,586
Investigations/Evidence 1,418,744
Patrol 8,247,222
Records 761,260
Adult Jail 14,277,113
Court Security 294,563
Emergency Services 194,888
Special Services 1,352,528
Training 506,938
Other Law Enforcement Svcs 801,895
Non~Departmental 81,701
Total Expenditures 33,078,650
Revenues less Expenditures $ 17,390
July 1, 2014 through
September 30,2014
(25% of Fiscal Year)
Actual I Budget
FY 2015
Budget I Projection I $ Variance
5,369,141 21% 25,428,019 22,412,116 (3,015,903)
3,110,229 21% 14,948,526 13,175,548 (1,772,978)
8,479,370 21% 40,376,545 35,587,664 (4,788,881)
620,234 25% 2,467,673 2,467,673
292,052 24% 1,192,980 1,192,880 100
537,477 28% 1,886,365 1,886,265 100
405,882 25% 1,627,803 1,627,703 100
2,007,472 23% 8,705,700 8,705,700
172,285 22% 798,805 798,705 100
3,644,043 24% a) 15,144,157 15,135,157 9,000
77,153 25% 302,867 302,767 100
39,508 22% b) 177,852 385,315 (207,463)
359,240 22% 1,655,424 1,655,424
108,422 20% 551,318 551,218 100
197,401 24% 806,044 806,044
18,201 25% 72,813 72,813
8,479,370 24% 35,389,801 35,587,664 (197,863)
-$4,986,744 $ $'4,986,744~
a) Due to unfilled positions, personnel expenses will be less than planned. Savings will be used for additional jail
expansion and jail maintenance expenses not included in the budget
b) Homeland Security Grant for Communications equipment was awarded in September. Expenses offset by
grant revenue forecast in Fund 701
Page 3-B
SHERIFF -Expenditure Detail
Statement of Financial Operating Data
FY 2014
Actual
Expenditures
Sheriffs Services
Personnel 1,342,795
Materials & Services 965,387
Capital Outlay -
Total Sheriff's Services 2,308,182
Civil/Special Units
Personnel 1,027,640
Materials & Services 104,389
Capital Outlay -
Total Civil/Special Units 1,132,029
Automotive/Communications
Personnel 400,169
Materials & Services 1,265,667
Capital Outlay 35,750
Total Automotive/Communications 1,701,586
Investigations/Evidence
Personnel 1,277,983
Materials & Services 140,761
Capital Outlay -
Total Investigations/Evidence 1,418,744
Patrol
Personnel 7,450,178
Materials & Services 547,770
Capital Outlay 249,274
Total Patrol 8,247,222
Records
Personnel 659,297
Materials & Services 101,963
Capital Outlay -
Total Records 761,260
Adult Jail
Personnel 11,899,534
Materials & Services 2,069,651
Capital Outlay 63,176
Transfer Out -Jail (D/S & Cap Proj) 244,752
Total Adult Jail 14,277,113
Court Security
Personnel 284,173
Materials & Services 10,390
Capital Outlay -
Total Court Security 294,563
Emergency Services
Personnel 169,170
Materials & Services 25,718
Capital Outlay -
Total Emergency Services 194,888
Special Services
Personnel 1,152,258
Materials & Services 183,769
Capital Outlay 16,500
Total Special Services 1,352,528
Training
Personnel 385,634
Materials & Services 121,303
Capital Outlay -
Total Training 506,938
Other Law Enforcement Services
Personnel 731,122
Materials & Services 70,773
Capital Outlay -
Total Other Law Enforcement SVC5 801,895
Non-Departmental
Materials & Services 81,701
Total Non-Departmental 81,701
Total Expenditures $ 33,078,650
July 1, 2014 through
September 30, 2014 (25%
of Fiscal Year) FY 2015
Actual I % of Budget Budget I Projection I $ Variance
337,406 24% 1,431,828 1,431,828
282,828 28% 1,020,745 1,020,745
-0% 15,100 15,100
620,234 25% 2,467,673 2,467,673
274,967 26% 1,073,870 1,073,870
17,085 14% 119,010 119,010
-0% 100 100
292,052 24% 1,192,980 1,192,880 100
98,598 25% 399,334 399,334
438,879 30% 1,486,931 1,486,931
-0% 100 100
537,477 28% 1,886,365 1,886,265 100
352,172 24% 1,470,106 1,470,106
53,711 34% 157,597 157,597
-0% 100 100
405,882 25% 1,627,803 1,627,703 100
1,847,562 24% 7,728,332 7,728,332
144,845 23% 636,868 636,868
15,065 4% 340,500 340,500
2,007,472 23% 8,705,700 8,705,700
163,225 24% 692,244 692,244
9,061 9% 106,461 106,461
-0% 100 100
172,285 22% 798,805 798,705 100
3,052,808 24% 12,675,178 12,563,178 112,000
455,234 22% 2,039,314 2,047,314 (8,000)
-0% 20,900 47,900 (27,000)
136,000 33% 408,765 476,765 (68,000)
3,644,043 24% 15,144,157 15,135,157 9,000
72,700 25% 292,715 292,715
4,453 44% 10,052 10,052
-0% 100 100
77,153 25% 302,867 302,767 100
35,480 24% 147,942 147,942
4,028 14% 29,810 237,373 (207,563)
-0% 100 100
39,508 22% 177,852 385,315 (207,463)
317,511 25% 1,273,721 1,273,721
38,769 17% 223,703 223,703
2,959 2% 158,000 158,000
359,240 22% 1,655,424 1,655,424
102,900 25% 416,955 416,955
5,521 4% 134,263 134,263
-0% 100 100
108,422 20% 551,318 551,218 100
159,975 22% 717,594 717,594
30,578 38% 81,310 81,310
6,849 96% 7,140 7,140
197,401 24% 806,044 806,044
18,201 25% 72,813 72,813
18,201 25% 72,813 72,813
$ 8,479,370 24% $35,389,801 $ 35,587,664 $ {197,863~
Pag 4
LED #1 -Countywide
Statement of Financial Operating Data
FY2014
Actual
Revenues
Tax Revenues -Current 16,698,208
Tax Revenues· Prior 532,040
SB 1145 1,630,823
Sheriff Fees 365,577
Concealed Handgun License
Jail Funding HB 3194 107,806
Jail Funding HB 2712 36,311
State Grant 85,781
Prisoner Housing 329,918
Inmate Telephone Fee 83,297
Federal Grants 20,897
Work Center Work Crews 69,723
Contracts with Des County 475,815
Inmate Commissary Fees 32,480
Interest 50,563
Donations·"Shop with a Cop" 38,361
Miscellaneous 66,441
Total Operating Revenues 20,624,082
EXPENDITURES & TRANSFE RS
DC Sheriff's Office 20,817,324
DC Comm Systems Reserve 80,000
Transfer to Reserve Fund 100,000
Total Expenditures 20,997,283
Change in Fund Balance (373,200)
Beginning Fund Balance 6,507,110
Ending Fund Balance $ 6,133,909
July 1, 2014 through
September 30,2014 (25% of
Fiscal Year)
Actual 1% of Budget
-0% a)
164,440 46%
-0% b)
92,716 44% c)
41,696 28%
107,805 100%
9,057 20%
-0% d)
-0% e)
8,555 11%
. 0%
13,006 26%
19,734 33%
5,064 20%
6,703 17%
29,968 46%
9,850 15%
FY2015
Budget I Projection I $ Variance
17,292,244 17,292,244
360,700 360,700
1,628,947 1,628,947
210,000 250,000 40,000
150,000 150,000
107,806 107,806
46,143 46,143
85,370 292,933 207,563
80,000 220,000 140,000
80,000 80,000
20,000 20,000
50,000 50,000
60,632 60,632
25,000 25,000
40,000 40,000
65,000 65,000
64,000 64,000
$
a) Current year taxes received beginning in October
b) 1st Qtr payment expected in October
508,594 2% 20,365,842 20,753,405 387,563
5,369,141
-
-
21%
0%
0%
25,428,019
80,000
100,000
22,412,116
80,000
100,000
3,015,903
5,369,141 21% 25,608,019 22,592,116 3,015,903
(4,860,547) (5,242,177) (1 ,838,711 ) 3,403,466
6,133,909 117% 5,242,177 6,133,909 891 ,732
1,273,362 $ $ 4,295,199 $4,295,199
c) Fees from distressed property sales and civil papers projected to exceed budget due to continued higher volume
d) Homeland Security Grant for communications equipment awarded in September
e) SB 395 1 st Qtr revenue of $66,125 will be received in October and actual is prOjected to exceed budget for the year
Page 5
lED #2 -Rural 702
Statement of Financial Operating Data
FY2015
Budget I Projection I $ Variance
Revenues
Tax Revenues -Current
Tax Revenues -Prior
Des Cty Transient Room Tax
City of Sisters
Marine Board License Fee
State Grant
Court Fines &Fees
Contracts with Des County
US Forest Service
School Districts
Federal Grants
Bureau of Reclamation
Interest
SB #1065 Court Assessment
Federal Grants-BlM
Donations &Grants -Private
Miscellaneous
July 1,2014 through
September 30,2014 (25%
FY 2014 of Fiscal Year)
Actual Actual 1% of Budget
7,988,657 -0% a) 8,272,852 8,272,852
262,227 79,805 47% 169,000 169,000
2,838,797 1,050,549 36% 2,920,654 2,920,654
486,678 130,752 25% 523,010 523,010
155,221 -0% b) 169,000 169,000
-0% b) 130,600 130,600124,246
31,170 24% 130,000 130,000135,023
30,142 25% 121,650 121,650119,984
101,375 -0% b) 76,500 76,500
-0% b) 55,000 55,00065,088
2,861 7% 42,000 42,00084,285
-0% b) 27,000 27,00024,023
21,715 4,019 19% 21,000 21,000
17,435 5,948 40% 15,000 15,000
16,213 -0% c) 10,000 (10,000)
12,030 7,030 n/a 7,030 7.030
5,857 9% 68,500 68,50073,333
Total Revenues 12,526,331 1,348,133 11% 12,751,766 12,748,796 (2,970)
EXPENDITURES &TRANSFER
DC Sheriffs Office
DC Comm Systems Reserve
Transfer to Reserve Fund
S
12,278,716
120,000
100,000
3,110,229
-
-
21%
0%
0%
14,948,526
120,000
100,000
13,175,548
120,000
100,000
1,772,978
Total Expenditures
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance $
12,498,716
27,614
3,046,683
3,074,297
3,110,229
(1,762,096)
3,074,297
$ 1,312,202
21%
127%
15,168,526
(2,416,760)
2,416,760
$
13,395,548
(646,752)
3,074,297
$2,427,545
1,772,978
1,770,008
657,537
$2,427,545
a) Current year taxes received beginning in October
b) Billing in arrears, payment for 1st Qtr services will be received in 2nd Qtr
c) BlM notified DCSO that contract would not be renewed after FY 2015 Budget was adopted
Page 6
PUBLIC HEALTH
Statement of Financial Operating Data
Revenues
State Grant
Environmental Health-Lic Fac
OMAP
Family Planning Exp Proj
Interfund Grants &Contract
Grants (Intergvt, Pvt, &Local)
Patient Insurance Fees
State Miscellaneous
Federal Payments
Vital Records-Death
Health Dept/Patient Fees
Contract Payments
Vital Records-Birth
Child Dev &Rehab Center
Interest on Investments
Grants &Donations
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
FY 2014
July 1,2014 through
September 30, 2014
(25% of Fiscal Year)
Actual Actual
I %of
Budget
2,878,140 687,686 21%
767,248 55,677 7%
812,441 180,010 27%
400,900 45,940 8%
95,011 260,273 211%
139,171 6,496 2%
232,968 27,575 14%
229,520 -0%
161,576 61,406 60%
100,535 32,495 32%
80,653 13,577 17%
92,637 3,438 5%
36,655 8,560 21%
52,433 -0%
9,077 3,271 55%
38,192 49,637 3309%
10,135
6,137,293
10,271 367%
1,446,311 23%
6,457,193 1,665,300 24%
2,043,710 480,337 23%
-20,000 99%
157,320
8,658,223
(2,520,930)
41,160 25%
2,206,798 24%
(760,487)
2,701,475 675,369 25%
33,000 -nfa
65,100
2,799,575
278,645
16,275 25%
691,644 25%
(68,843)
$
1,273,934
1,552,578
1,552,578 99%
$ 1,483,736
a) Grants and contracts projected at amended contract amounts
b) M &S increased to reflect amended grants and contracts
FY2015
Budget 1 Projection I$ Variance
a)
a)
a)
a)
a)
a)
3,202,798 3,370,141 167,343
779,450 779,450
655,250 625,250 (30,000)
550,000 550,000
123,618 363,024 239,406
269,678 216,775 (52,903)
196,400 196,400
162,352 120,336 (42,016)
101,585 213,507 111,922
100,000 100,000
80,216 80,216
69,291 3,438 (65,853)
41,000 41,000
39,609 39,609
6,000 13,000 7,000
1,500 50,629 49,129
2,800 10,271 7,471
6,381,547 6,773,046 391,499
6,945,993 6,945,515 478
b) 2,090,131 2,421,670 (331,539)
20,200 20,000 200
164,640 164,640
9,220,964 9,551,825 (330,861)
(2,839,417)
2,701,475
(2,778,779)
2,701,475
60,638
65,100 65,100
2,766,575 2,766,575
(72,842) (12,204) 60,638
1,570,821 1,552,578 (18,243~
$ 1,497,979 $ 1,540,374 $ 42,395
Page 7
BEHAVIORAL HEALTH
Statement of Financial Operating Data
Revenues
Administrative Fee
State Grants
OHP Capitation
Federal Grants
Patient Fees
Title 19
Liquor Revenue
Divorce Filing Fees
Interfund Contract-Gen Fund
School Districts
Federal Grant (ARRA)
Interest on Investments
Rentals
Marriage Licenses
Local Grants
Claims Reimbursement
State Miscellaneous
Justice Reinvestment HB3194
Miscellaneous
Total Revenues
Expenditures
Personnel Services
Materials and Services
Capital Outlay
Transfers Out
Total Expenditures
Revenues less Expenditures
Transfers In-General Fund
Transfers In-Acute Care Svcs
Total Transfers In
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
July 1, 2014 through
September 30, 2014
(25% of Fiscal Year)
I
FY2014
%of
Actual -::>
8,260,932 2,802,693 25%
7,801,239 1,795,429 19%
469,069 -0%
184,980 -0%
219,846 51,659 26%
246,484 75,318 42%
142,665 12,812 8%
129,788 32,119 23%
127,000 -0%
6,952 -0%
63,750 -0%
21,190 7,559 39%
16,000 750 4%
6,540 2,805 43%
52,891 329,450 n/a
12,918 -n/a
31,820 9,100 n/a
120,000 -n/a
28,157 1,430 27%
17,942,221 5,121,124 23%
3,457,921 23%
6,738,744
12,415,866
1,285,846 14%
-0%
204,900
-
51,225 25%
19,359,510 4,794,993 20%
(1,417,289) 326,131
344,325 25%
293,593
1,377,302
46,898 25%
1,670,895 391,223 25%
253,606 717,355
2,671,137
2,924,742 88%
$2,924,742 $3,642,097
FY2015
Budget I Projection I $ Variance
11,210,767 11,210,767
a) 9,491,085 9,420,999 (70,086)
390,000 436,046 46,046
204,849 201,879 (2,970)
201,610 201,610
180,300 180,300
151,000 151,000
140,600 140,600
127,000 127,000
65,000 SO,OOO (15,000)
34,000 34,000
19,500 19,500
18,800 18,800
6,500 6,SOO
b) 329,450 329,450
9,100 9,100
5,318 5,318
22,246,329 22,542,869 296,540
c)
15,362,724
8,910,438
100
204,900
15,092,976
9,087,733
204,900
269,748
(177,295)
100
24,478,162 24,385,609 92,553
(2,231,833) {1,842,740} 389,093
1,377,302
187,594
1,377,302
187,594
1,564,896 1,564,896
(666,937) (277,844) 389,093
3,313,248 2,924,742 {388,506}
$ 2,646,311 $2,646,898 $ 587
a) Oregon Health Authority grant projected at amended contract amount
b) Grants payments received in FY 2014 will be reported as FY 2015
c) M & S increase related to Oregon Health Authority amended contract Page 8
COMMUNITY DEVELOPMENT
Statement of Financial Operating Data
FY2014
Actual
Revenues
Admin-Operations 40,102
Admin-GIS 2,944
Admin-Code Enforcement 261,188
Building Safety 1,748,911
Electrical 408,194
Contract Services 264,039
Env Health-On Site Prog 448,367
Planning-Current 917,674
Planning-Long Range 440,222
Total Revenues 4,531,641
Expenditures
Admin-Operations 1,587,119
Admin-GIS 123,751
Admin-Code Enforcement 275,521
Building Safety 688,035
Electrical 217,271
Contract Services 220,779
Env Health-On Site Pgm 181,831
Planning-Current 666,180
Planning-Long Range 425,323
Transfers Out (DIS Fund) 179,035
Total Expenditures 4,564,845
Revenues less Expenditures (33,204)
Transfers In/Out
In: General Fund -LlR Planning 495,360
Out: COO Reserve Funds 3,660
Total Transfers InlOut 491,700
Change in Fund Balance 458,496
Beginning Fund Balance 1,578,705
Ending Fund Balance $2,037,201
July 1, 2014 through
September 30,2014
(25% of Fiscal Year) FY 2015
Actual
I %of
Budget Budget I Projection ~ $ Variance
11,659 23% 51,225 51,225
60 2% 2,500 2,500
88,693 32% 273,000 273,000
593,339 37% 1,616,713 1,616,713
122,967 29% 418,506 418,506
21,474 10% 211,500 211,500
116,463 27% 437,358 437,358
342,056 38% 902,876 902,876
141,398 25% 560,658 560,658
1,438,109 32% 4,474,336 4,474,336
483,780 34% 1,416,868 1,416,868
31,593 24% 129,011 129,011
71,386 24% 297,852 297,852
187,592 23% 822,664 822,664
56,694 24% 234,152 234,152
68,710 24% 281,699 281,699
55,087 20% 274,228 274,228
188,101 27% 706,730 706,730
101,003 18% 553,993 553,993
-0% 173,673 173,673
1,243,946 25% 4,890,870 4,890,870
194,163 (416,534) (416,534)
41,693 25% 166,770 166,770
-0% {861,143} 1861 ,143}
41,693 {694,373} (694,373)
235,855 (1,110,907) (1,110,907)
2,037,201 128% 1,589,113 2,037,201 448,088
$2,273,056 $ 478,206 $ 926,294 $ 448,088
Page 9
ROAD
Statement of Financial Operating Data
FY 2014
Actual
Revenues
Motor Vehicle Revenue 11,300,058
Forest Receipts 1,259,367
Federal -PIL T Payment 1 ,064,365
Other Inter-fund Services 850,395
Cities-Bend/Redmond/Sisters 1,097,444
State Miscellaneous 595,804
Sale of Equip & Material 275,086
Assessment Payments (P&I) 15,058
Mineral Lease Royalties 206,097
Interest on Investments 49,562
Miscellaneous 117,069
Total Revenues 16,830,304
Expenditures
Personnel Services 5,313,126
Materials and Services 8,051,744
Debt Service -
Capital Outlay 121,455
Transfers Out 450,000
Total Expenditures 13,936,325
Revenues less Expenditures 2,893,978
Trans In -Solid Waste 282,148
Trans In -Transp SDC -
Trans In-Road Imp Res -
Total Transfers In 282,148
Change in Fund Balance 3,176,126
Beginning Fund Balance 6,846,576
Ending Fund Balance $ 10,022,703
a) Payment received annually in February
b) PILT payment received July 2014
c} Inter-fund service billed at year end
d) Billed and collected upon completion of work
e) Payment requested in 3rd quarter
July 1,2014 through
September 30,2014
(25% of Fiscal Year) FY 2015 I "loot
Actual Budget Budget I Projection I $ Variance
2,707,491 24% 11,220,000 11,220,000
130 0% a) 1,140,950 1,140,950
1,250,809 123% b) 1,020,000 1,250,809 230,809
33,678 3% c} 971,700 971,700
37 0% d) 804,200 804,200
-0% e) 602,629 602,629
798 0% 271,000 271,000
38,681 17% 225,840 225,840
9,321 7% 140,000 140,000
17,634 55% 32,000 32,000
10,088 40% 25,500 25,500
4,068,666 25% 16,453,819 16,684,628 230,809
1,382,585
1,839,576
106,578
928,712
-
25%
17%
91%
10%
0%
f)
5,555,695
10,622,604
117,000
8,875,507
600,000
5,555,695
10,622,604
106,578
8,875,507
600,000
10,422
4,257,450 17% 25,770,806 25,760,384 10,422
(188,784) (9,316,987) (9,075,756) 241,231
74,539
-
-
25% g}
0% h)
0% h)
298,156
2,000,000
1,000
298,156
2,000,000
~1,OOOl
74,539 3% 2,299,156 2,298,156 (1,000)
(114,245) (7,017,831 ) (6,777,600) 240,231
10,022,703 112% 8,954,332 10,022,703 1,068,371
$ 1,936,501 $ 3,245,102 $1,308,601$ 9,908,458
f) Final payments of two LID loans made in July 2014
g) Transfers made quarterly
h} Transfer In-June 2015 Page 10
ADULT PAROLE &PROBATION
Statement of Financial Operating Data
FY 2014
Actual
Revenues
SB 1145 3,028,672
DOC Measure 57 220,788
Electronic Monitoring Fee 235,642
Probation Superv. Fees 208,461
Interfund -Sheriff 50,000
Crime Prevention Grant 50,000
CFC-Domestic Violence 70,242
State Subsidy 14,677
Alternate Incarceration 17,725
Interest on Investments 7,807
Probation Work Crew Fees 9,137
State Miscellaneous 4,142
Leases 1,323
Claims Reimbursement 6,997
Justice Reinvest HB3194 458,143
Miscellaneous 671
Total Revenues 4,384,428
Expenditures
Personnel Services 3,343,789
Materials and Services 1,107,365
Capital Outlay
Total Expenditures 4,451,154
Revenues less Expenditures (66,726)
Transfers In-General Fund 451,189
Change in Fund Balance 384,463
Beginning Fund Balance 747,520
Ending Fund Balance $ 1,131,982
July 1, 2014 through
September 30,2014
(25% of Fiscal Year) FY 2015 I %of
Actual Budget Budget I Projection I $ Variance
0% a) 3,025,187 3,025,187
217,845 99% b) 220,788 217,845 (2,943)
54,928 25% 220,000 220,000
49,951 26% 190,000 190,000
12,501 25% 50,000 50,000
-
-0% c) 50,000 50,000
-0% c) 47,996 47,996
-0% a) 15,158 15,158
-0% d} 15,000 15,000
1,726 28% 6,150 6,150
2,540 51% 4,950 4,950
0% e) 4,301 4,301
-0% 1,500 1,500
-nfa
-nfa
168 34% 500 500
339,659 9% 3,851,530 3,848,587 (2,943)
876,349 24% 3,623,526 3,623,526
195,341 17% 1,148,766 1,148,766
-0% 100 100
1,071,690 22% 4,772,392 4,772,292 100
(732,030) (920,862) (923,705) (2,843)
112,797 25% 451,189 451,189
(619,233) (469,673) (472,516) (2,843)
1,131,982 110% 1,030,824 1,131,982 101,158
$ 561,151 $ 659,466 $ 98,315$ 512,749
a) Contract with Dept of Corrections was delayed. Payment, expected in October, includes State Subsidy
b) Annual payment received in July
c) Payment received quarterly
d) Invoiced quarterly
e) Annual payment expected in February
Page 11
EARLY LEARNING HUB
Statement of Financial Operating Data
FY2014
Actual
Revenues
Federal Grants 258,463
Title IV -Family Sup/Pres 21,994
HealthyStart Medicaid 60,561
Youth Investment 124,493
State Grant 55,185
HealthyStart /R-S-G 249,125
OCCF Grant 132,326
Charges for Svcs-Misc 4,138
Program Fees 4,710
Miscellaneous
Court Fines &Fees 77,873
Interest on Investments 2,868
Donations 50
Private Grant 130
Sale of Assets 450
Interfund Grants 329,624
Total Revenues 1,321,991
Expenditures
Personnel Services 501,770
Materials and Services 1,402,021
Total Expenditures 1,903,791
Revenues less Expenditures (581,800)
Transfers In
General Fund 278,739
General Fund -Other 89,350
Total Transfers In 368,089
Change in Fund Balance (213,711)
Beginning Fund Balance 548,572
Ending Fund Balance $ 334,861
July 1,2014 through
September 30,2014
(25% of Fiscal Year) FY 2015I% of
Actual Budget Budget I Projection I $ Variance
-
-
-
-
-
-
-
-
-
-
19,272
660
-
-
-
-
0%
0%
0%
n/a
n/a
0%
0%
n/a
n/a
0%
25%
26%
n/a
n/a
n/a
0%
157,390
a) 21,994
60,000
a) 254,623
a) 39,499
2,000
77,086
2,500
7,260
157,390
60,000
292,086
37,500
2,000
77,086
2,500
7,260
(21,994)
37,463
(1,999)
19,932 3% 622,352 635,822 13,470
63,493 25% 258,410 258,410
31,972 4% b) 766,142 779,519 {13,377~
95,465 9% 1,024,552 1,037,929 (13,377)
(75,533) (402,200) (402,107) 93
63,072 25% 252,288 252,288
22,338 25% 89,350 89,350
85,410 25% 341,638 341,638
9,877 (60,562) (60,469)
334,861 105% 318,121 334,861 16,740
* $ 257,559 $ 274,392 $ 16,833$ 344,738
a} Grants projected at amended contract amount
b} M & S increase related to amended grant contracts
Page 12
93
SOLID WASTE
Statement of Financial Operating Data
Operating Revenues
Franchise Disposal Fees
Private Disposal Fees
Commercial Disp. Fees
Franchise 3% Fees
Yard Debris
Recyclables
Special Waste
Interest
Leases
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 Capital & Equipment Reserve
Total Transfers Out
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
a) Payments due April 15th
b) Unpredictable revenue
c) Payments made November and May
d) Transfer made quarterly
e) Transfer made as resources required
FY 2014
July 1,2014 through
September 30, 2014
(25% of Fiscal Year)
Actual Actual
I % of
Budget
4,209,029 1,227,207 28%
1,518,056 464,528 30%
1,076,538 346,102 32%
210,053 9,452
98,410 36,879 40%
33,345 13,228 29%
40,873 1,844 7%
11,028 4,082 41%
10,801 2,700 25%
21,508
7,229,641
7,095 35%
2,113,116 28%
1,777,663 462,975 24%
3,214,375 565,762 16%
930,157 -0%
25,895
5,948,091
1,281,550
282,148
-0%
1,028,738 16%
1,084,378
74,539
545,000
827,148
454,402
-
74,539 4%
1,009,839
$
1,224,767
1,679,169
1,679,169 118%
$2,689,009
FY 2015
Budget I Projection I $ Variance
4,413,809 4,413,809
1,550,430 1,550,430
1,082,144 1,082,144
5% a) 210,000 210,000
92,000 92,000
45,000 45,000
b) 25,000 25,000
10,000 10,000
10,801 10,801
20,000 20,000
7,459,184 7,459,184
1,936,555 1,936,555
3,435,926 3,435,926
c) 929,794 929,794
227,000 227,000
6,529,275 6,529,275
929,909 929,909
25% d)
0% e)
298,156 298,156
1,525,000 1,525,000
1,823,156 1,823,156
(893,247) (893,247)
1,428,003 1,679,169 251,166
$ 534,756 $ 785,922 $ 251,166
Page 13
RISK MANAGEMENT
Statement of Financial Operating Data
Revenues
Inter-fund Charges:
General Liability
FY 2014
July 1, 2014 through
September 30,2014
(25% of Fiscal Year)
Actual Actual I% of Budget
272,823 94,947 25%
326,526 98,076 25%
164,150 44,388 25%
1,520,352 390,435 25%
318,566 80,502 25%
139,123 6,762 34%
1,400 395 30%
14 -0%
27,540 3,510 15%
15,567
2,786,061
4,993 33%
724,007 25%
268.561 37.078
49.872 638
33.139 2.926
161.994 156.747
4,659 1,493
5,619 -
4,531
528,374
166,668
3,584
202,466 51%
178,556
211,158
377.826
875
830
179,386 72%
-
205 19
22.021 666
69,276
92,377
478,204
14,815
15,499 13%
93,747
5,000 -
155,474 103,790
44,261 9,567
52,488
735,427
102,324
1,836,329
-
207,103 35%
-0% b)
604,455 39%
324,005 75,066 23%
146,109
2,306,443
33,292 17%
712,814 34%
479,618 11.194
2,631,057 3,110,676 101%
$3,110,676 $3,121,869
379,793 379,793
Property Damage
392,304 392,304
Vehicle
177,550 177,550
Workers' Compensation
1,561,804 1,561,804
Unemployment
317,000 317,000
Claims Reimb-Gen Liab/Property
20,000 20.000
Process Fee-EventS/Parades
1,300 1,300
Miscellaneous
110 110
Skid Gar Training
24,000 24,000
Interest on Investments
15,050 15,050
TOTAL REVENUES 2,888,911 2,888,911
Direct Insurance Costs:
GENERAL LIABILITY
Settlement I Benefit
Defense
Professional Service
Insurance a)
Loss Prevention
Miscellaneous
Repair I Replacement
Total General Liability 400,000 450,000 (50,000)
PROPERTY DAMAGE
Insurance a)
Repair I Replacement
Total Property Damage
250,000 250,000
VEHICLE
Professional Service
Insurance
Loss Prevention
Repair I Replacement
Total Vehicle 120,000 120,000
WORKERS' COMPENSATION
Settlement I Benefit
Professional Service
Insurance a)
Loss Prevention
Miscellaneous
Total Workers' Compensation 600,000 600,000
200,000 190,000 10,000
Total Direct Insurance Costs
UNEMPLOYMENT -Settlement/Benefits
1.570,000 1,610,000 (40,000)
Insurance Administration:
Personnel Services 330,406 330,406
Materials & Srvc, Capital Out. & Tranfs.
199,140 199,140
Total Expenditures
2,099,546 2,139,546 {40,000}
789.365 749,365 (40,000)
Beginning Fund Balance
Change in Fund Balance
3,074,957 3,110,676 35,719
Ending Fund Balance * $ 3,864,322 $ 3,860,041 $ {4,281}
FY 2015
Budget I PrOjection I $ Variance
a) Annual premiums paid in July
b) Payments made quarterly
Page 14
DESCHUTES COUNTY 9-1-1
Statement of Financial Operating Data
July 1, 2014 through
September 30,2014
(25% of Fiscal Year) FY 2014 FY 2015I%of
Actual Budget Budget I Projection I $ VarianceActual
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
-0% a) 6,482,0156,258,760
203,163 61,712 45% 138,000
46,514 -0% b) 150,000
9,436 26% 36,00041,813
756,775 -0% c) 750,000
43,943 -0% 30,000
540 2% 30,00029,758
-0% 45,00053,229
236,717 7,096 2% d) 295,788
39,075 -0% 11,000
45,553 4,441 49% 9,000
29,857 -nla
40,303 5,286 17% 30,600
7,825,460 88,512 1% 8,007,403
4,420,333 1,163,499 21% 5,521,419
1,996,805 539,742 26% 2,077,868
66,498 4,384 1% 350,000
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
6,483,636 1,707,625 21% 7,949,287 7,949,287
1,341,824 (1,619,113) 58,116 58,116
7,800,000
(6,458,176)
10,398,030
$ 3,939,854 $
-
(1,619,113)
3,939,854
2,320,741
nla
116%
$
58,116
3,410,000
3,468,116
58,116
3,939,854
$3,997,970 $
529,854
529,854
a) Current year taxes received beginning in October
b) Reimbursement grant. No expenditures made yet in FY 2015
c) Quarterly payments
d) Annual billing in December
Page 15
Health Benefits Trust
Statement of Financial Operating Data
Revenues:
Internal Premium Charges
Part-Time Employee Premium
Employee Monthly Co-Pay
COIC
Retiree I COBRA Co-Pay
Prescription Rebates
Claims Reimbursements & Misc
Interest
Total Revenues
Expenditures:
Personnel Services (all depts)
Materials & Services
Admin & Well ness
Claims Paid-Medical
Claims Paid-Prescription
Claims Paid-DentalMsion
Claims Refunds
Stop Loss Insurance Premium
State Assessments
Administration Fee (EMBS)
Preferred Provider Fee
Other -Administration
Other -Well ness
Admin & Wellness
Deschutes On-site Clinic
Contracted Services
Medical Supplies
Other
Total DOC
Deschutes On-site Pharmacy
Contracted Services
Prescriptions
Other
Total Pharmacy
Total Expenditures
Change in Fund Balance
Beginning Fund Balance
Ending Fund Balance
$
$
FY 2014
July 1, 2014
through %ofActual September 30, Budget2014 (25% of
Fiscal Year)
14,485,502 $ 3,990,070 26% a)
16,955 6,952 35% b)
813.125 214,770 27% b)
1,595.847 447,032 27% b)
1,061,986 266.694 21% b)
154,981 -00/.
2,419 -0%
67.057 20,627 29%
18,197,871 4,946,146 25%
129.509 31,135 21%
11,633,134 2,639,907 21% c)
657.550 150,885 21% c)
1,731,608 411,154 22% c)
(182,448) (112,443) nfa
275,052 77,336 19%
67,753 -0%
333,188 94,361 28%
49,712 10,473 16%
42,969 13,354 30%
117,775 44,398 23%
14,726,294 3,329,426 20%
850,209 174,912 19%
54.806 7,415 21%
27,016 4,090 15%
932,031 186,417 19%
314,801 45,929 15%
1,588,726 264,460 16% d)
13,250 3,208 24%
1916,777 313,597 16%
17,704,610 3,860,575 20%
493,261 1,085,571
11,967,822 $ 12,461,082 108%
12,461,082 $ 13,546,653
FY 2015
FY 2015
Budget
$15,517,000
20,000
810.000
1,670,000
1,260,000
110,000
50,000
72,000
19,509,000
144,917
12,552,108
709,494
1,868,398
-
400,000
215,000
343,000
57,200
44,642
195,970
16,385,812
943,500
35,000
26.777
1,005,277
306,000
1,696,000
13,321
2,015,321
19,551,327
(42,327)
11.585,710
$11,543,383
FY 2015
Projection $ Variance
$15,966,200 $ 449,200
27,809 7,809
859,080 49,080
1,788,127 118,127
1.066,777 (193,223)
110,000 -
50,000 -
80,000 8,000
19,947,993 438,993
144.917 -
11,039,409 1,512,699
593.761 115,733
1,682,223 186,175
(112,443) 112,443
400,000 -
215,000
343,000 -
57,200 -
44,642 -
195,970 -
14,458,762 1,927,050
943,500 -
35.000
26,777 -
1,005,277 -
306,000
1,587.000 109,000
13,321 -
1,906,321 109,000
17.515,277 2.036,050
2,432,716 2,475,043
12,461,082 875,372
$14,893,798 $3,350,415
1% of Exp covered by Revenues 102.80/0 128.1% 99.8% 113.9%1
a) Projection is amount budgeted as Health/Dentallnsurance expenditures in the operating funds.
b) Year to Date annualized.
c) Average of YTD annualized and 12 month rOiling average.
d) Invoice for August 2014 was paid in October -$139,793. If this is a representative amount, FY 2015 projection = $1.587,000
Page 16
FAIR AND EXPO CENTER
Statement of Financial Operating Data
Through September 30,2014
FY 2015 -Year to Date
(25% of YearFY 2014
Actual I % of BudgetActual
FY 2015
Budget I Projection I $ Variance
Operating Revenues
Events Revenues
Storage
Camping at F & E
Horse Stall Rental
Food & Beverage Activities, net
Concession % -Food
Annual County Fair (net)
Miscellaneous
Total Operating Revenues
Operating Expenditures:
General F & E Activities
Personnel Services
Materials and Services
Total Operating Expenditures
I Results of Operations
$ 165,605
35,590
$ 458,147
-
215
52,084
22,866
3,030
3,554
97,917 11,411
205,000 200,000
6,648 5,506
389,320878,251
228,249895,582
164,812657,882
393,0621,553,464
(3,741)(675,213)
26.5%
0.0%
1.3%
5.7%
2.2%
100.0%
100.0%
69.7%
34.7%
24.6%
32.4%
27.4%
$ 625,000 $ 625,000 $
45,000 45,000
16,000 16,000
52,769 52,769
163,589 163,589
11,411 11,411
a) 200,000 245,000 45,000
7,900 7,900
1,121,669 1,166,669 45,000
926,183 926,183
508,386 508,386
1,434,569 1,434,569
(312,900) (267,900) 45,000
Non-Operating Revenues
Transfer-General Fund
Transfer-Room Tax -(Fund 160)
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
374,186
262,900
100,000
409
176,289
72,000
91,251 25.0%
29,361 27.0%
-nla
156 nla
280 nla
18,900 23.6%
139,948 25.3%985,784
112,974 -0.0%
-0.0%176,289
289,263 -0.0%
-0.0%-
12,228 4.2%14,980
(12,228)(14,980)
6,328 123,979
(345) -0.4%(6,673)
$ (345) $ 123,634
365,000
108,544
-
-
-
80,000
553,544
365,000
108,544
-
156
280
80,000
553,980
-
--
156
280
-
436
112,213
100
112,313
112,213
-
112,213
-
100
100
292,333
288,850
3,483
292,333
288,850
3,483
-
--
131,814 177,350 45,536
87,000 {345l (87.345l
$ 218,814 $ 177,005 $ {41,8091
a) 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
FY2014
Actual
Revenues
Court Fines & Fees 425,632
State Miscellaneous -
Interest on Investments 653
Total Revenues 426,285
Expenditures
Personnel Services 407,456
Materials and Services 183,148
Total Expenditures 590,605
Revenues less Expenditures (164,319)
Transfers In-General Fund 140,819
Change in Fund Balance (23,500)
Beginning Fund Balance 153,818
Ending Fund Balance $ 130,317
July 1, 2014 through
September 30, 2014
(25% of Fiscal Year) FY 2015
I %of
Actual Budget Budget I Projection I $ Variance
73,487 16% a) 450,000 443,838 (6,162)
-0% 600 600
148 18% 815 815
73,635 16% 451,415 445,253 (6,162)
102,400
54,245
25%
33% b)
416,045
166,093
416,045
140,177 25,916
156,645 27% 582,138 556,222 25,916
(83,010) (130,723) (110,969) 19,754
18,600 25% 74,398 74,398
(64,410) (56,325) (36,571 ) 19,754
130,317 121% 107,621 130,317 22,696
$ 65,907 $ 51,296 $ 93,746 $ 42,450
a) $36,669 was received in Oct for Sept revenue
b) $25,000 in software maintenance paid out in July
Page 18
-----------------.----.----~-------.---.. ----------~---------------
~
CAPITAL PROJECTS
• Campus Improvement
• J ail Project
• North County Campus
• Sisters Health Clinic
Deschutes County
Campus Improvement (Fund 463)
Inception through September 30,2014
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) 700,000 700,000
Oregon Judicial Dept Payment 20.000 20,000
Interest Revenue 9,071 400 9,471
Total Resources 1,675,687 400 1,676,087
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 21Basement Phases 1/2 JB8 331,844 350,556 682,401
"Stone Building" 720 720
Internal Service Fund Charges 7,477 7,477
Total Materials & Services 1,325,531 350,556 1,676,087
Revenues less Expenditures $ 350,156 $ (350,156}
Notes:
A. Remaining proceeds from the FF&C borrowing for the OSP/911 Building.
Completed Projects
JRF 1011412014
Deschutes County
II' Jail Project (Fund 456) -Phase II'" Beginning July 1, 2012 Through September 30, 2014
Project Budget
(Note 1)
Actual
(Through
September
30,2014)
Committed Projected
Total (Actual +
Committed +
Projected)
Variance
Resources
Interest $ 26,157 $ 41,174 $ $ 300 $ 42,074 15,917
Transfers In:
General County Projects (142) 100,000 240,000 240,000 140,000
General Capital Reserve (143) 1,250,000 1,250,000 1,250,000
General Fund (001) 750,000 750,000 750,000
Sheriffs Office (FY 2015) 136,000 39,697 175,697 175,697
Jamison Acq & Remodel (457) (Note 2) 540,939 540,939 540,939
Bond Issuance, net 8,400,000 8,403,481 8,403,481 3,481
Total Resources 11,067,096 11 ,362,194 39,997 11,402,191 335,095
Expenditures
Architect (Note 2) 820,000 930,125 3,300 933,425 (113,425)
Engineering 37,654 37,654 (37,654)
Environmental 593 593 (593)
Surveying 500 500 (500)
Consulting 35,000 6,051 4,000 10,051 24,949
Building & Grounds 9,127 9,127 (9,127)
Fees & Permits, SDCs (water & sewer) 310,000 337,189 337,189 (27,189)
Insurance 40,000 7,938 7,938 32,062
Internal Service Fund Charges 33,700 41,744 41,744 (8,044)
Miscellaneous Administrative 30,000 9,925 9,925 20,075
FF & E -Security System 91,103 91,103 (91,103)
FF & E -Storage System (4) 25,000 19,942 51,000 70,942 (45,942)
Construction -Expansion & Remodel (3) 9,473,396 9,295,055 556,945 9,852,000 (378,604)
Construction Contingency 300,000 300,000
Total Expenditures 11,067,096 10,786,946 556,945 58,300 11,402,191 (335,095)
°Net $ $ 575,249 $ (556,945) (18,303) °
Note 1: The project includes the Jail expansion and a remodel for the Medical Unit
Note 2: Steele: Jail-$699,OOO,Other-$115,400. KMD: Medical-$86,OOO, 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, Conduitto Expansion-$10,454)
Note 4: Projected-Signage $15,000, Furniture $21,000, Misc. $15,000.
JRF 10/14/2014
Deschutes County
North County -Design Center (Hwy 97). Antler and Unger
Inception through September 30,2014
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)
Sale of Design Center/Fund 140
To Be Determined
Interest Revenue
Total Resources
EXPENDITURES:
Materials &Services
Design Center -Hwy 97
Architect
Utilities
Other
Total Design Center-Hwy 97
Unger Building
Architect
Engineering
Environmental
Fees &Permits
Furniture,Fixtures &Equipment
Relocation Costs
Remodel Construction
Total Unger Building
Antler Building
Evergreen School site (Architect Fees)
Internal Service Fund Charges
Total Materials &Services
Debt Service
Capital Outlay
Land/Building -Design Center Hwy 97
Land/Building -Antler
Total Capital Outlay
Total Expenditures
Net
ACTUAL
Received 1 Project to II Encumbrances I I
Expended &Commitments Date
150,000 150,000 c)
500 500
1.402,013 1,402,013 a)
25,000 25,000 b)
600,000 600,000
721,366 721,366
154,500 154,500 c)
9,382 9,382
2,186,895 875,866 3,062,761
47.092 47,092 b)
24,180 2,844 27,024 d)
3,107 3,107
74,378 2,844 77,222
12,455 20,125 32,580
24,670 24,670
1,605 1,605
20,000 20,000
50,000 50.000
15,000 15,000 e)
600,000 600,000
14,060 729,795 743,855
44,109 44,109
3,803 3,803
33,102 33,102
169,452 732,639 902,091
3,108 154,500 157,608 c)
1,402,013
601,050
2,003,063
2,175,622 887,139
1,402,013
601,050
2,003,063
3,062,761
a)
c)
11,273 {11,273}
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) Antler Building acquired for Cash and Note. The Resources to payoff note to be provided
from (1) sale of building on Hwy 97 or (2) from Fund 140/142
d) Commitment is six months of Water &Sewer and Electricity.
e) The costs incurred through June 30, 2015 for alternate facilities for Justice Court and
Parole &Probation will paid from Fund 462 through June 30, 2015
... JRF 10/14/2014
1
Deschutes County
Sisters Health Clinic (Fund 464)
Inception through September 30,2014
ACTUAL
Received/Accrued Encumbrances Project to
and Expended & Commitments Date
RESOURCES:
Beginning Net Working Capital
Federal Grants
Donations (St, Charles & OR Comm Dental)
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
Capital Outlay
New Construction -CS Construction
Total Capital Outlay
Total Expenditures
Net
500,000
23,261
50,381
255,000
50,000
1,020
500,000 a)
23,261
50,381 b)
255,000 c)
21,477 71,477 d)
1,020
879,662 21,477 901,139
67,651 67,651 b)
3,325 3,325
2,029 2,029
3,677 3,677
68,321 300 68,621
16,537 16,537
45 45
161,584 300 161,884
641,939 97,317 739.256 e)
641,939 97,317 739,256
803,523 97,617 901,139
$ 76,140 $ ~76,140)
a) Federal Grant Balance received September 10, 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). Resources required to close the project
will be proviced by Fund 270.
e) Original contract -$552,730, Change Order #1-8 = 180,249.09
.. JRF 10/14/2014
I
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Deschutes County, Oregon
Financial/Human Resources System Upgrade/Replacement
Project Time Line and Work Plan
The Finance Department implemented HTE software in 2000. Although the software continues to be
supported by HTE and there are relatively few issues with its ability to function and meet the needs of
the County, it is outdated and lacks many of the capabilities of modern financial and human resources
software packages. These include the ability to search for invoices and other supporting documents
online, the ability to easily query the system for information related to past transactions, the ability to
automate and track employment and benefit information, the ability to offer real time self services
and the ability of managers to use the system on a daily basis.
The current software solution results in most County business processes to be extremely reliant on
paper documents, manual entry and batch processing of data. The weekly accounts payable process, as
an example, results in the production of a stack of documents sometimes two feet high. Those
documents are sorted alphabetically by vendor and must be filed in the Finance records room each
week. If questions arise in the future regarding a payment to a vendor, the requestor must first
determine which check run included the payment before being able to retrieve the documents related
to it. A new system will greatly enhance our ability to store data in the system and to easily access it.
Payroll is another example. A few departments enter their own time sheets and the balance of time is
entered by the payroll specialist in Finance. Monthly entry for all time worked is taken from paper time
sheets. Each department's admin staff prepares a time summary document that summarizes all types of
time entry for a department for the month. Finance staff check time sheets with the summary to ensure
that they balance, enter the time and then again reconcile the time entered report to the corrected
payroll summaries. The process is time intensive, paper oriented and does not allow for easy access to
payroll data after payroll has been completed.
limited human resources functionality was implemented in 2000. All personnel transactions are
manually entered, there is no logic between fields, and no connections or interfaces between service
providers exist so manual entry is duplicated by Personnel to update the service records again. In order
to verify an employee's hire date, Personnel must go to each and every personnel file and pull it. In
newer, fully functional human resource applications, records are maintained in a single system as the
source of record. This aims to provide a fast, immediate and accurate view of human resource related
activities including recruitment, payroll, benefits, performance management, training, compensation,
time management and real time analytics.
RFP Process for Software Selection
The process of procurement will be governed by ORS 279B.060. It will entail a Request for Proposal
(RFP). The RFP will briefly describe the functions needed but will not include detailed specifications for
each module or functional area. Instead it will identify the various modules or functional areas the
County wishes to explore and will include only those essential functions that the County feels are
critically important. Proposals will be evaluated by a selection team. The evaluation will include review
of the proposals, observations of scripted demonstrations of functionality for each finalist, reference
checks and site visits. The final step in the selection process will include the negotiation of a contract for
implementation.
Desired Functions
Finance Human Resources
Accounting/Financial Reporting Time and Attendance
Budgeting Payroll and Benefits
Purchasing Salary Administration
Point of Sale/Receivables Employee Performance Mgmt
Payables Training Mgmt
Recruitment
In addition, the County would like to explore a number of self service functions that would allow certain
information to be updated by employees and managers. These might include mailing addresses, phone
numbers, withholding allowances, and benefit selections. This would also give employees access to
historical W-2 information, pay stubs and benefit information.
Another important feature is the ability to route documents to authorized approvers electronically to
avoid moving paper records around the County for approval. Known as work flow, this feature would
greatly streamline many of our business processes and reduce the time and cost from initiation to
completion of many transactions.
Objectives for New System Implementation
1. Involve key staff from departments to help design best business practices for all financial and
human resource functions across the County.
2. Assess current business practices and refine those practices to gain efficiencies and maintain or
enhance internal controls.
3. Work with departments to explore "po int-of-sale" related transaction processing, accounting,
banking advances and upgrades to address customer convenience and efficiencies.
4. Enhance staffs ability to easily access financial and human resource information and to see real
time results.
5. Train department staff in applicable system functions and ensure that users understand how to
transact County business using the new tools.
6. Improve the reporting features so that departments can inquire or produce their own reports
customized to their needs.
7. Facilitate the creation of the budget document and the CAFR.
8. Maintain compliance with human resource regulations and government reporting requirements
including the ADA, FMLA, FLSA, DOL, IRS and EEOC.
9. Ability to track the life cycle of an employee.
10. Improve automation to personnel and benefit information, including maintenance, updates,
and standard built-in reporting capabilities.
Project Organization
Both Finance and Human Resources will dedicate staff resources to the completion of this project. As
part of the cost of the project, the Finance Department will establish a position for the life of the project
as the joint Project Manager. In addition, Human Resources will commit additional resources for the
term of the project. Any positions created to facilitate the implementation will be temporary and will
cease once the project is complete.
The project will be organized into four teams. These include the Steering Committee, the RFP/Selection
Team, the Implementation Team and a Group of Subject Matter Experts. Each Team's purpose and
constitution is described below:
Steering Committee
The Steering committee is made up of the Human Resources Director, the Finance Director, the Director
of IT and the County Administrator. The purpose of the Steering committee is to provide the necessary
resources to complete the project, to provide higher level guidance to the project, set the direction and
tone of the project and to make decisions as necessary related to key elements of the project.
RFP/Selection Team
The RFP/Selection Team will be a group of County staff that will be responsible for evaluating the
responses to the RFP and any other processes that help to determine which vendor is the best for the
County. The Selection team will consist of no more than 8 staff members and should be representative
of the various user departments and the various functions, both financial and human resources related,
that will be performed with the new system. The participants on the selection team will be appointed
by the Steering Committee.
Implementation Team
The Implementation team will include staff members from Finance, Human Resources, IT and user
departments to ensure that all the knowledge, skills and abilities are available to carryout the
implementation process. Members of the implementation team will work with each other and with
members of the vendors team to move through the implementation phase of the project.
Implementation team members will be expected to contribute significant time and effort to the
implementation process and must have the approval of their department heads to participate.
Implementation team members will be appointed by the steering committee.
Subject Matter Experts
The Steering committee will appoint certain individuals as subject matter experts to advise the various
teams on each applicable functional area as needed. Subject matter experts may also be active on the
implementation and the selection team.
Implementation
• The implementation team will provide support to the vendor and to users throughout the
implementation process by providing departmental insights, advice on business process
decisions, perform testing and validation and receive and provide training.
• Implement a transition plan to move information (data) to the new system. Data scrubbing is
essential to ensure the new system's data integrity. This can be a manual, intensive process if
data is not available or is unreliable to map to the new system.
• Each functional area will be thoroughly tested prior to implementation.
• Room in the schedule will be made to provide training to County staff prior to going live to
ensure that all users are capable of using the new system efficiently and effectively.
• Regular communication with users will be established throughout the implementation process
to ensure that issues are addressed as they arise and users are well informed of the progress of
the project.
• Project status will be regularly communicated to County Administration, Department Heads and
the Board of County Commissioners.
Proposed Schedule
The draft initial implementation schedule is estimated as follows:
Initial Work plan developed and approved by County Administration November I, 2014
RFP developed and issued February I, 2015
Proposals reviewed and selection made June I, 2015
Contract with vendor in place June 30, 2015
Implementation completed -all phases December 31, 2016