Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
Finance Update
Monthly Meeting with Board of Commissioners Finance Director/Treasurer AGENDA November 24,2014 (1) Monthly Investment Report October 2014 (2) October 2014 Financials " Investment Income Investments By County Function Fiscal Year 2014-15 Oct-14 J I Y-T-O General $ 156,022 ,877 $ 74,381 $ 290,107 -- Total Investments $ 156 ,022 ,877 Total Investment Income 74,381 290 ,107 Less Fee : 5% of Invest. Income (3 ,719) (14 ,505) Investment Income -Net $ 70,662 $ 275,602 Municipal Debt $ 5,420,000 3.47% Corporate Notes 29,374,000 18.83% Time Certificates 4,820,000 3.09% U . S. Treasuries 7 ,000,000 4.49% Federal Agencies 38 ,925,000 24.95% LGIP/BOTC 70,483 ,877 45 .18% Total Investments $ 156,022,877 100.00% Total Portfolio: By Investment Types Municipal Debt Corporate3.5% Notes 18.8% Time Certificates 3 .1% us LGIP/BOTC Treasuries 45 .2% 4 .5% Federal Agencies 24 .9% Yield Percentages -~.~BOTe I LGIP ~ 0.54% 0.54% Investments ~ 0.83% 0.81 % Category Maximums: U .S. Treasuries LGIP Federal Agencies Banker's Acceptances Time Certificates Municipal Debt Corporate Debt Term Minimums 0-30 days Under 1 Year Under 5 Years 100% 100% 75% 25% 50% 25% 25% 10% 25% 100% Average ~ 0.70% 0.74 % cl; .ttors 24 Month Treas. ~ 0.49% LGIP Rate ~ 0.54% 36 Month Treasu~ 0.91% Months to Maturity o to 30 Days-45.18% Under 1 Year 52.10% Under 5 Years 100.00% Deschutes County Investments Portfolio Management i \ 1 -'--- I I Portfolio Deta ils -Investments . 1 1 I October 31 , 2014 . -. ~ Purchase Maturity I Days To Ratings Coupon Par Market Book I Call CUS IP : Security : Broker Date Date Maturity Moody. ,S&P Rate YTM 365 Value Value Value I Date 4001174329 iColumbia State Bank CD 121512013 121512014 34 0.210 0.213 140,000 L 140,000 140,000 - 8941748454 I Sterling Savings Bank CD 71112013 11112015 ' 61 0.200 0.203 2,000,000 ' 2,000 ,000 2,000 ,000 - HFB CD Home Federal Ban k CD 21112013 113 1120 15 91 0 .200 0,203 140,000 ' 140,000 I 140,000 - 4001154309 273-1S0017 -5 IColumbia State Bank CD South Valley Bank CD I I 41112013 512012013 313012015 5/2012015 149 200- -0 ,150 0 .748 0.152 0 .758 100,000 ; 200,000 : 100,000 200,000 I 100,000 200 ,000 - UMP972002570 Umpqua Bank 6/712014 , 61712015 2~ 0.400 0406 240 ,000 ' 240,000 240,000 - 3692G 5F7 36962G5F7 General Electric -Corporate N IGeneral Electric -Corporate N CASTLE CASTLE 9/17/2013 , 1/1012014 , 6/3012015 6/30120;sr 241 AA+ 241 AA+ ,A1 :Al 2.375 2.375 0 .865 0 .501 1,400,000 i 545 ,000 ' 1,417,962 , 551 ,99 2 1,413,894 551 ,749 - - SYS10316 9 1159HGX2 91159HGX2 Umpqua Bank I US Bancorp .IUS Bank -Corp Note --.:CASTLE 'CASTLE 1 7/9/201 3 ; 4/212014 3/26/2014 \ 7/9/2015 7/27/2015 1 7/27/2015 250 268 A+ 268 A+ Al ·Al 0 .500 2 .450 2 .450 0 .507 0.501 0 .500 2,000,000 ' 1,180,000 I 1,573,000 · 2,000 ,000 1, 197 ,771 1,596,689 2,000 ,000 1,196,916 1,595,556 - 86459DAB2 Morgan Hill Redev-B CASTLE 10/1/2014 911/2015 304 AA1.120 0.450 7SO,000 753,578 754,173 - 064159BA3 Bank of Nova Scotia ' CASTLE 4/3/2014 I 101912015 342 \A+ i Aa2 0 .750 0.621 : 540 ,000 : 542 ,009 540 ,652 -- 36962G4T8 742718DS5 I General Electric -Corporate N IProcter & Gamble CASTL E CASTLE 7/2 4/2014 1 11 /9 /2015 1216 /2013 11115/2015 373 ' AA+ 379 AA 'Al :AA3 2.250 1.800 0 .500 1 , 0.430 2,000,09 0 1,000,000 : 2 ,036,980 1,014,810 2,035,611 1,014 ,157 - SYS10368 Royal Bank of Canada !VINISP 31 27/201 4 112/15 /20 15 409 AAAa3 2.625 0 .600 : 1,500 ,000 I 1,534,335 1,533,857 - 532457AN8 Eli Lilly & Co. CASTLE , 3/24/2014 11112016 426 ,AAA2 6.570 0 .500 1,408 ,000 , 1,505 ,391 1 1,507,129 084670BG2 I Berkshire Hathaway Inc CASTLE 3/3/2014 1 2/11/2016 467 i AA Aa2 0.800 0.500 ' 1,000,000 1,001 ,820 j 1,003,809 - - 17275RAC6 1Cisco Systems Inc ICASTLE 2127 /2014 212212016 478 1AAA1 5,SOO 0550 1,874 ,000 1,993 ,093 1 1,994,535 -- 06406HCG20 Bank of New York Mellon Corp CASTLE 4/4/2014 ' 3/4/2016 489 'A+ !Al 0 .700 0.681 ' 1,000,000 1,000 ,960 1,000,252 2/312016 3133734F6 1Federal Home Loan Bank :CASTLE 5/212014 I 4/15/2 016 1 -531 ,AA+ --:Aaa 0 .772 1 0.600 . 650 ,000 i 650,S01 , 651 ,618 - 478160AYO Johnson & Johnson ' CASTL E 1/7/2 014 I 5/1512016 561AAA Aaa 2.150 0,620 ' 1,529 ,000 i 1,566,048 1,564 ,680 9497460U8 1Wells Fargo Corporate Note ' VINISP 1 2/20/2014 ' 6/1512016 1""--592 A+ A2 3 .676 0.750 : 1,000,000 1,045,200 1,046,965 9497460U8 Wells Fargo Corporate Note CASTLE 10/2/2014 6115/2016 592 A+ A2 3.676 0.870 1,000,000 1,045,200 1,045,091 - ~ 686053CF4 Oregon School Boards Assoc CASTLE 3/7/2014 : 613012016 607 1A+ Aa2 0.000 0 .999 ; 3,000 ,000 2,9SO ,950 . 2,9SO,880 1 -31359YBY2 Federal National Mtg Assn CASTLE 10/1612014 7115/2016 622 0 .354 0.365 1,693,000 1,671 ,584 1,682,659 88059EMP6 Tennessee Valley Authority CASTLE 10/2912014 7115/2016 622 0 .490 0 .507 2,000,000 1,975,040 1,983,062 - 9128280X1 U.S. Treasury MBS 6/19/2014 I 7/31/2016 638 I AA-Aaa 1,500 0 .548 · 1,000 ,000 · 1,018 ,830 1 ,016 ,S07 , -- 3134G56B6 Federal Home Loan Mtg C!?'P. 'MBS 7f7120 14 8/26/2016 1 664 ·AA+ A aa 0 .580 0 .629 2,000 ,000 1,999 ,840 ' 1,998 ,211 11/2612014 31359YLS4 Federal National Mtg Assn 'PJ 3/512014 9/15/2016 684 AA+ ,Aaa 0 .778 0.812 ' 672,000 ' 663,116 , 662 ,062 - 3133EAZ76 Federal Farm Credit Bank ,CASTLE 5/23/20149/26/2016 695 ,AA+ Aaa 0 .690 0.686 ' 3,000,000 2,996,790 3,000 ,244 - - 3133EAZ76 Federal Farm Credit Bank CASTLE 10/8/2014 9126/2016 695 AA+ Aaa 0.690 0 .690 2,000,000 1,997,860 2,000 ,000 - 3131A1CD8 Federal Home Loan Bank ICASTLE 7/17/2014 9/28/2016 697 ,AA+ Aaa 1.125 0.728 . 2 ,000 ,000 2,013,240 2,013 ,110 9/28/2015 313OA3B45 Federal Home Loan Bank MBS 10/28/2014 10/28/2016 727 AA+ Aaa 0 .700 0.659 750 ,000 748 ,845 750,602 10/28/2015 912828RM4 J U.S. Treasu ry !CASTLE 121 27/201 3 10/311201 6 730 1AA+ Aaa 1.000 0.727 ' 1,000,000 1 009 53,2..!_.J .-,005,379 . 3134G4K98 06050TLR1 IFederal Home Loan Mtg Corp Bank of America -Corporate :CASTLE CAST LE 2120/2014 511312014 11f712016 11/14/2016 737 jAA+ 744 i A ·Aaa IA2 0 .800 1 1.125 L 0800 ' 1.050 i 2,000 ,000 1,900,000 1 1 994,900 ' 1,898 ,4-80 . 2,000,000 . 1,902,844 ; 11f712014 - 3133ECWV2 i Federal Farm Credrt Bank !CASTLE ' 12117120131 1217/2016 767 AA+ IAaa 0.875 0 .722 ' 2,100,000 I 2,109,471 , 2,106,959 : - 064159DA1 Bank of Nova Scotia CASTLE 619/2014 1211 3/2016 773 ' A+ j Aa 2 1.100 0 .910 ' 1,800 ,000 1,806,912 , 1,807 ,131 ' 3136G1XP9 Federal National Mtg Assn PJ 3/612014 12119/2016 779 AA+ Aaa 0 .800 0.78 8 2,000 ,000 2 ,000 ,520 ' 2,000 ,521 ' 11/1 9/2014 06406HCA5 Bank of New York Mellon Corp CASTL E 4/2312014 1/17 120 17 808 A+ A1 2.400 1.06 7 2 ,000 ,000 , 2,056 ,720 i 2,057,92 0 12118/2016 912828SC5 U.S. Treasul)' CASTLE I 1116/2014 113 112017 822 ·AA+ Aaa I 0.875 0 .844 2,000,00 9 2 ,010,940 I 2,001,387 064159DZ6 : Bank of Nova Scotia CASTLE 5/112014 3117/2017 867 &: Aa2 0.800 0 ,906 1 000,000 1,004,420 ' 997,521 · 3117 /2016 912828SS0 !U.S. Treasury WF 1/1712014 , 4/30 /2017 -911AAA Aaa 0.875 0.950 ' 2,000,000 2 ,006 ,560 ; 1,996,319 : 037833AM2 .I Apple Inc ICASTLE 6/24/2014 5/512017 916,AA+ Aal l ,OSO 1.057 2,000,000 1,999 ,840 1,999,649 ' 3135GOZD8 Federal National Mtg Assn PJ 10f712014 511612017 927 AA+ Aaa 2,000 1.127 3,000,000 3,067 ,320 3,064,328 5/16/2016 89236TBH7 Toyota Mtr Cred -Corp N I CASTLE 7/29/2014 5/16/2017 927 1AAAA3 1,125 1150 , 2,125,000 2,121 ,919 1 2,123,648 I -- 3136FPYB7 IFederal National Mtg Assn VINISP 21712014 5/23/2017 934_IAA+ Aaa 2.0SO 0.88 5 ~ 1,460,000 1,497 829 1,502 ,824 ' - 31359MEL3 jFedera l National MtgAssn I CA STLE 1212 31201 3 6/1/20 17 943 AA + Aaa 1.061 1.115 1,000,000 976,000 972 ,198 ' 31359MEL37 i Federal National Mtg ASSn CASTLE 1124/2014 6/112017 943 ·AA-Aaa 1.081 1.136 1,050,000 1,024 ,800 I 1,020 ,263 ' - 29270CYZ2 !Bonneville Power Administratio CASTLE 4/24/2014 7/112017 973 ' AAAa1 1.197 1.171 670,000 670,000 , 670,465 ' - 84247PHS3 3134G5FK6 Southern CA Public Power Autho Federal Home Loan Mtg Corp CASTLE CASTLE 611712014 7/1/2017 8/2112014 8/21/2017 973AA 1024 AA+ , Aaa 1.145 1.2SO I 1.180 ' 1,2SO ' 1,000,000 2,000,000 994 ,670 2,001 ,020 ' 999 ,079 1 - 2,000,000 11121/2014 912828TM2 I U.S, Treasury CASTLE 9/10/2014 8/31/2017 1 1034 0 ,625 1.061 1,000,000 I 992 ,270 I 987,875 313383JB8 Federal Home Loan Ban k VINISP I 12126/2013 912712017 1061 i AA+ Aaa 1.000 1.250 1 1,000,000 I 996,260 992,923 3136GOC7 4 I F ederal National MIg Assn IVINISP I 213/2014 9127/2017 1061 'AA+ Aaa 1.000 0943 1 1,050,000 1,053,402 1,051 ,705 9/27/2015 313OA1ZK7 ,Federal Home Loan Bank IMBS 5/28/2014 11/28/2017 1123 1AA+ IAaa 0 ,750 0 7 50 1,000,000 999 ,150 · 1,000 ,000 - 31300N71 IFederal Home Loan Bank IVINISP 4/2 /2014 113012018 1186 AA+ IAaa 2 .000 1,710 1,500000 1 504 ,920 ; 1,513 ,616 1130/2015 3136G1AU3 IFederal National Mtg Assn IVINISP 12/2312013 1130/20 18 1186 'AA+ 0 .700 1.420 1,000 ,000 987,040 ' 989,434 : 1/30/2015 3135GOVU4 iFederal National Mtg Assn IVINISP 1/24/2014 4/312018 1249 1AA+ Aaa 1.125 1,540 1,000 ,000 995,090 ; 986 ,284 ' 4/3/2015 313OA25R3 j Federal Home Loan Bank MBS 6119/2014 6119/2018 1326 1AA+ IAaa 1.000 1,026 1 2,000,000 1,999 ,200 I 1,998 ,183 ! 12119/2014 3136G16BO I Federal National Mtg As sn VINISP 1121/2014 12127/2018 1517 IAA+ Aaa 0 .750 1.820 1,000,000 987,120 : 975,387 12127/2014 SYS10078 ILocal Govt Investment Pool 1 0 ,540 0.54 0 , 64,289 ,187 84,289,187 64 ,289 ,187 SYS10084 !Bank of the Cascades 1 0.540 0_54 0 6 ,194 ,691 1 6 ,194,691 , 6,194,691 I - ! , 156,022878 , 156,560,613 156,535 704 1 Memorandum Date: November 12, 2014 To: Board of County Commissioners Tom Anderson, County Administrator From: Wayne Lowry, Finance Director RE: Monthly Financial Reports Attached please find October 2014 financial reports for the following funds: General (001), Community Justice -Juvenile (230), Sheriffs (255, 701, 702), Public Health (259), Behavioral Health (275), Community Development (295), Road (325), Community Justice -Adult (355), ComlTlission 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 Revenues Property Taxes -Current Property Taxes -Prior Other General Revenues Assessor County Clerk BOPTA District Attorney Tax Office Veterans Property Management Grant Projects Total Revenues Expenditures Assessor County Clerk BOPTA District Attorney Tax Office Veterans Property Management Grant Projects Non-Departmental Total Expenditures Transfers Out Total Exp & Transfers Change in Fund Balance Beginning Fund Balance Ending Fund Balance July 1, 2014 through October 31, 2014 FY2014 (33% of Fiscal Year) I %of Actual Actual Budget 21,906,239 4,445,339 20% 704,120 273,996 48% 2,116,386 1,258,700 56% 875,381 436,913 50% 1,276,019 466,054 39% 16,097 7,711 48% 226,973 59,540 33% 236,278 125,553 57% 80,787 5,931 6% 91,900 8,000 32% 2,000 -n/a 27,532,179 7,087,737 25% 3,559,750 1,217,806 32% 1,293,531 484,412 32% 59,895 22,285 31% 5,382,874 1,781,058 31% 796,232 289,506 33% 292,672 106,439 30% 248,054 85,849 33% 130,054 -nla 1,432,177 279,317 25% 13,195,239 4,266,673 31% 16,327,584 5,087,422 36% 29,522,823 9,354,094 34% (1,990,644) (2,266,358) 10,371,843 8,381,199 109% $ 8,381,199 $ 6,114,841 a) b) c) c) c) a) Current year taxes received beginning in October b) PIL T received in July -$500,000 c) YTO Actual includes two quarters of A &T Grant Budget 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 28,284,251 118,810 3,793,770 3,793,770 1,536,210 1,536,210 70,777 70,777 5,712,168 5,712,168 877,907 877,907 354,989 354,989 258,569 258,569 1,139,696 1,139,696 13,744,086 13,744,086 14,076,394 14,076,394 27,820,480 344,961 7,692,433 $ 8,037,394 FY2015 I Projection I $ Variance 22,836,401 100,000 576,500 2,247,299 876,137 1,200,000 18,810 16,117 182,612 222,199 101,986 25,000 27,820,480 463,771 118,810 8,381,199 688,766 $ 8,844,970 $ 807,576 Page 1 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 COMM JUSTICE-JUVENILE Statement of Financial Operating Data July 1, 2014 through October 31,2014 (33% of Fiscal Year) FY2014 I %of Actual Actual Budget FY2015 Budget I Projection I $ Variance 322,574 - 47,550 36,311 23,988 20,000 7,611 5,200 17,335 7,415 1,870 - 9,434 125,429 909 92,410 - 44,850 18,113 - - 2,979 3,000 8,330 2,687 - 1,584 1,205 - 292 $ 625,626 4,887,572 1,035,701 - 3,660 5,926,933 {5,301,306} 5,368,346 67,040 1,177,566 1,244,605 $ 175,450 1,669,932 333,583 - 915 2,004,430 (1,828,980) 1,789,448 (39,532) 1,244,605 1,205,073 26% a) 359,149 359,149 0% b) 91,379 121,002 29,623 112% c) 40,000 75,000 35,000 50% a) 36,568 36,568 0% d) 24,000 24,000 0% a) 20,000 20,000 43% e) 7,000 8,000 1,000 n/a f) 7,200 7,200 139% g) 6,000 20,000 14,000 60% 4,500 4,500 0% h) 3,800 (3,800) n/a i) 4,500 4,500 n/a j) 1,205 1,205 n/a 28% 1,025 1,025 30% 593,421 682,149 88,728 32% 33% 0% 25% e) e) 5,146,491 1,021,392 1,100 3,660 5,090,491 964,392 3,660 56,000 57,000 1,100 32% 6,172,643 6,058,543 114,100 (5,579,222) {5,376,394} 202,828 33% 5,368,346 5,368,346 (210,876) (8,048) 202,828 100% 1,250,000 1,244,605 {5,395~ $1,039,124 $1,236,558 $ 197,434 b) Additional grant awards. Payments received quarterly c) Increase in projection due to out-of-County detention revenue d) Undergoing scheduled audit. Payment for Jul-Oct expected in December and then 60 days after service rendered beginning November e) Projection based on annualizing year to date f) Sub-lease of space to Rimrock not included in FY 2015 budget g) State payment will exceed the amount estimated for FY 2015 budget h) Agreement with District Attorney's Office no longer in effect i) Policy, requiring supervision fees, not anticipated at the time the FY 2015 budget was prepared. Projection based on annualizing year to date j) Increased projection due to receipt of FY 2014 funds in FY 2015 Page 2 SHERIFF -Consolidated Statement of Financial Operating Data FY2014 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) Sheriff's Services 2,308,182 Civil/Special Units 1,132,029 Automotive/Communications 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 October 31,2014 (33% of Fiscal Year) FY 2015 Actual T% of Budget Budget I Projection I $ Variance 4,885,663 24% 20,365,842 20,863,405 497,563 3,700,032 29% 12,751,766 12,763,796 12,030 8,585,695 26% 33,117,608 33,627,201 509,593 812,488 33% 2,467,673 2,467,673 388,563 33% 1,192,980 1,192,880 100 652,298 35% 1,886,365 1,886,265 100 531,550 33% 1,627,803 1,627,703 100 2,791,752 32% 8,705,700 8,705,700 227,537 28% a) 798,805 783,705 15,100 4,939,927 33% b) 15,144,157 15,168,157 (24,000) 101,151 33% 302,867 302,767 100 52,020 29% c) 177,852 385,315 (207,463) 525,038 32% 1,655,424 1,655,424 151,575 27% 551,318 551,218 100 263,779 33% 806,044 806,044 24,268 33% 72,813 72,813 11,461,946 32% 35,389,801 35,605,664 (215,863) (2,876,251 ) (2,272,193) (1,978,463) 293,730 -- 0% 0% 200,000 200,000 200,000 200,000 (2,876,251 ) (2,672,193) (2,378,463) 293,730 9,225,556 120% 7,658,937 9,225,556 1,566,619 6,349,305 $4,986,744 $6,847,093 $1,860,349$ a) Due to unfilled positions, personnel expenses will be less than planned b) 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 c) 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 July 1, 2014 through October 31,2014 (33% of Fiscal Year) FY2014 Actual Actual I Budget FY2015 Budget I Projection I $ Variance 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) Sheriff's Services 2,308,182 Civil/Special Units 1,132,029 Automotive/Communications 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 7,241,597 28% 25,428,019 22,423,452 (3,004,567) 4,220,349 28% 14,948,526 13,182,212 (1,766,314) 11,461,946 28% 40,376,545 35,605,664 {4,770,881} 812,488 33% 2,467,673 2.467,673 388,563 33% 1,192,980 1,192,880 100 652,298 35% 1,886,365 1,886,265 100 531,550 33% 1,627,803 1,627,703 100 2,791,752 32% 8,705,700 8,705,700 227,537 28% a) 798,805 783,705 15,100 4,939,927 33% b) 15,144,157 15,168,157 (24,000) 101,151 33% 302,867 302,767 100 52,020 29% c) 177,852 385,315 (207,463) 525,038 32% 1,655,424 1.655,424 151,575 27% 551,318 551,218 100 263,779 33% 806,044 806,044 24,268 33% 72,813 72,813 11,461,946 32% 35,389,801 35,605,664 {215,863} -$4,986,744 $ $ i4,986,744~ a) Due to unfilled pOSitions. personnel expenses will be less than planned b) 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 c) Homeland Security Grant for Communications equipment was awarded in September. Expenses offset by grant revenue forecast in Fund 701 Page 3-B Expenditures Sherlffs Services Personnel Materials & Services Capital Outlay Total Sheriffs Services Civil/Special Units Personnel Materials & Services Capital Outlay Total CivillSpecial Units Automotive/Communications Personnel Materials &Services Capital Outlay Total Automotive/Communications InvestiaationslEvidence 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 (DIS &Cap Proj) 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 July 1, 2014 through October 31,2014 (33% of Fiscal Year) FY 2014 FY 2015 Actual I %of BudgetActual Budget I Projection I $ Variance 1,342,795 965,387 - 2,308,182 451,318 361,170 - 812,488 32% 35% 0% 33% 1,431,828 1,020,745 15,100 2,467,673 1,431,828 1,020,745 15,100 2.467.673 1,027,640 104,389 - 1,132,029 364,211 24,353 - 388.563 34% 20% 0% 33% 1,073,870 119,010 100 1,192,980 1,073,870 119,010 1.192,880 100 100 400,169 1,265,667 35,750 1,701.586 131,449 520,849 - 652,298 33% 35% 0% 35% 399,334 1,486,931 100 1,886.365 399,334 1,486,931 1,886,265 100 100 1,277,983 140,761 - 1,418,744 470,174 61,376 - 531,550 32% 39% 0% 33% 1,470,106 157,597 100 1,627,803 1,470,106 157,597 1,627.703 100 100 7,450,178 547,770 249,274 8,247,222 2,467,117 186,799 137,837 2,791,752 32% 29% 40% 32% 7,728,332 636,868 340,500 8.705,700 7,728,332 636,868 340,500 8.705.700 659,297 101,963 - 761,260 215,355 12,182 - 227,537 31% 11% 0% 28% 692,244 106,461 100 798,805 677,244 106,461 783.705 15,000 100 15.100 11,899,534 2,069,651 63,176 244,752 14,277,113 4,095,554 708,372 - 136,000 4,939,927 32% 35% 0% 33% 33% 12,675,178 2,039,314 20,900 408,765 15,144.157 12,563,178 2,078,314 47,900 478,765 15.168,157 112,000 (39,000) (27,000) (70,000) (24.000) 284,173 10,390 - 294,563 96,210 4,941 - 101,151 33% 49% 0% 33% 292,715 10,052 100 302.867 292,715 10,052 302.767 100 100 169,170 25,718 - 194,888 47,567 4,454 - 52,020 32% 15% 0% 29% 147,942 29,810 100 177.852 147,942 237,373 385,315 (207,563) 100 (207.463) 1,152,258 183,769 16,500 1,352,528 410,795 49,496 64,747 525,038 32% 22% 41% 32% 1,273,721 223,703 158,000 1,655,424 1,273,721 223,703 158,000 1,655,424 385,634 121,303 - 506,938 135,107 16,467 - 151,575 32% 12% 0% 27% 416,955 134,263 100 551.318 416,955 134,263 551,218 100 100 731,122 70,773 - 801.895 216,496 40,433 6,849 263,779 30% 50% 96% 33% 717,594 81,310 7,140 806.044 717,594 81,310 7,140 806.044 81,701 81.701 $ 33,078,650 24,268 24,268 $11.461,946 33% 33% 32% 72,813 72,813 $35,389,801 72,813 72,813 $35,605,664 $ 1215,863~ Pi!i§ 4 LED #1 -Countywide Statement of Financial Operating Data FY 2014 Actual Revenues Tax Revenues -Current 16,698,208 T ax 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 & TRANSFERS 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 October 31,2014 (33% of Fiscal Year) FY 2015 Actual 1% of Budget Budget 1 PrOjection I $ Variance 3,342.418 19% a) 17,292,244 17,382,244 90,000 197,179 55% 360.700 360,700 814,508 50% b) 1,628.947 1,628.947 143,017 68% c) 210.000 300,000 90,000 56,061 37% 150,000 150,000 107,805 100% 107,806 107,806 18,113 39% 46,143 46,143 -0% d) 85,370 292,933 207,563 66,125 83% e) 80,000 220.000 140,000 12,849 16% f) 80,000 50,000 (30,000) 10,072 50% 20,000 20,000 17,700 35% 50.000 50,000 25,972 43% 60,632 60,632 8,089 32% 25.000 25,000 7,888 20% 40,000 40,000 42,873 66% 65,000 65,000 14,993 23% 64,000 64,000 4,885,663 24% 20,365,842 20,863,405 497,563 7,241,597 - - 28% 0% 0% 25.428,019 80,000 100,000 22.423,452 80.000 100.000 3,004,567 7,241,597 28% 25,608,019 22,603,452 3,004,567 $ (2,355,933) 6,133,909 3,777,976 117% (5,242,177) 5.242,177 $ (1,740,047) 6,133,909 $ 4,393,863 3,502,130 891,732 $4,393,863 a) Current year taxes received beginning in October b) 1 st atr & 2nd quarter payments received in October 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 inmate reimbursement revenue is projected to exceed budget due to number of repeat DUll inmates f) Inmate telephone fees will be less due to changes in commission fees on interstate calls Page 5 LED #2 -Rural 702 Statement of Financial Operating Data 1% of BudgetActual Actual Revenues Tax Revenues -Current 7,988,657 July 1, 2014 through October 31, 2014 (33% of FY2014 Fiscal Year) 1,593,391 19% a) Tax Revenues -Prior 262,227 95,675 57% Des CtyTransient Room Tax 2,838,797 1,717,169 59% City of Sisters 486,678 174,336 33% Marine Board License Fee 155,221 -0% b) State Grant 124,246 -0% b) Court Fines & Fees 135,023 41,323 32% Contracts with Des County 119,984 40,154 33% US Forest Service 101,375 -0% b) School Districts 65,088 2,241 4% Federal Grants 84,285 6,478 15% Bureau of Reclamation 24,023 -0% b) Interest 21,715 5,148 25% SB #1065 Court Assessment 17,435 8,330 56% Federal Grants-BLM 16,213 -0% c) Donations & Grants -Private 12,030 7,030 nla Miscellaneous 73,333 8,757 13% Total Revenues 12,526,331 3,700,032 29% EXPENDITURES & TRANSFERS DC Sheriff's Office 12,278,716 4,220,349 28% DC Comm Systems Reserve 120,000 -0% Transfer to Reserve Fund 100,000 -0% 4,220,349 28% Change in Fund Balance 27,614 Total Expenditures 12,498,716 (520,317) Beginning Fund Balance 3,046,683 3,074,297 127% Ending Fund Balance $ 3,074,297 $ 2,553,980 a) Current year taxes received beginning in October b) Billing in arrears, payment for 1st Qtr services will be received in 2nd Qtr FY2015 Budget Projection I $ VarianceI 12,763,796 12,030 13,182,212 1,766,314 120,000 100,000 15,168,526 13,402,212 1,766,314 (2,416,760) (638,416) 1,778,344 2,416,760 3,074,297 657,537 $ $ 2,435,881 $2,435,881 8,272,852 169,000 2,920,654 523,010 169,000 130,600 130,000 121,650 76,500 55,000 42,000 27,000 21,000 15,000 10,000 68,500 12,751,766 14,948,526 120,000 100,000 8,287,852 169,000 2,920,654 523,010 169,000 130,600 130,000 121,650 76,500 55,000 42,000 27,000 21,000 15,000 7,030 68,500 15,000 (10,000) 7,030 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 FY2014 July 1, 2014 through October 31, 2014 (33% of Fiscal Year) Actual Actual Budget 1 %of 2,878,140 989,304 31% 767,248 62,724 8% 812,441 220,087 34% 400,900 66,533 12% 95,011 283,520 229% 139,171 6,496 2% 232,968 30,337 15% 229,520 1,723 1% 161,576 69,906 69% 100,535 49,235 49% 80,653 17,153 21% 92,637 3,438 5% 36,655 12,795 31% 52,433 613 2% 9,077 4,342 72% 38,192 49,657 3310% 10,135 6.137,293 16,646 595% 1,884,508 30% 6,457,193 2,213,429 32% 2,043,710 613,933 29% -20,000 99% 157,320 8,658,223 (2,520,930) 41,160 25% 2,888,522 31% (1,004,014) 2,701,475 900,492 33% 33,000 -nla 65,100 2,799,575 278,645 16,275 25% 916,767 33% (87,247) $ 1,552,578 1,273,934 1,552,578 99% $ 1,465,331 a) 3,202,798 3,385,861 183,063 Environmental Health-Lic Fac b) 779,450 779,450 OMAP 655,250 625,250 (30,000) 550,000 550,000Family Planning Exp Proj a) 123,618 363,024 239,406 Grants (Intergvt, Pvt, & local) Interfund Grants & Contract 269,678 216,775 (52,903) 196,400 196,400Patient Insurance Fees ale) 162,352 120,336 (42,016) Federal Payments State Miscellaneous a) 101,585 213,507 111,922 Vital Records-Death 100,000 100,000 80,216 80,216Health DepVPatient Fees a) 69,291 3,438 (65,853) Vital Records-Birth Contract Payments 41,000 41,000 Child Dev &Rehab Center c) 39,609 39,609 Interest on Investments 6,000 13,000 7,000 Grants &Donations a) 1,500 50,629 49,129 Miscellaneous 2,800 20,000 17,200 6,381,547 6,798,495 416,948Total Revenues Expenditures Personnel Services 6,945,993 6,945,515 478 Materials and Services d) 2,090,131 2,421,670 (331,539) Capital Outlay 20,200 20,000 200 164,640 164,640Transfers Out 9,220,964 9,551,825 (330,861)Total Expenditures (2,839,417) (2,753,330) 86,087Revenues less Expenditures Transfers In-General Fund 2,701,475 2,701,475 Transfers In-PH Res Fund Transfers In-Gen. Fund Other 65,100 65,100 Total Transfers In 2,766,575 2,766,575 Change in Fund Balance (72,842) 13,245 86,087 Beginning Fund Balance 1,570,821 1,552,578 ~18,243} $ 1,497,979 $ 1.565,823 $ 67,844Ending Fund Balance FY 2015 Budget I Projection I$ Variance a) Grants and contracts projected at amended contract amounts b) Majority of fees are due annually and collected in December & January c) Received quarterly, in arrears d) M &S increased to reflect amended grants and contracts Page 7 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 BEHAVIORAL HEALTH Statement of Financial Operating Data July 1,2014 through October 31,2014 (33% of Fiscal Year) FY2014 I %of Actual Actual Budget 8,260,932 3,726,924 33% 11,210,767 7,801,239 3,022,437 32% a) 9,589,680 469,069 6,426 2% 390,000 184,980 -0% 204,849 219,846 59,671 30% 201,610 246,484 89,346 50% 180,300 142,665 25,681 17% 151,000 129,788 42,826 30% 140,600 127,000 -0% 127,000 6,952 -0% 65,000 63,750 -0% 34,000 21,190 10,170 52% 19,500 16,000 1,000 5% 18,800 6,540 3,240 50% 6,500 52,891 329,450 nfa b) 12,918 -nla 31,820 9,500 nla 120,000 -nfa 28,157 2,069 39% 5,318 FY2015 Budget I Projection I $ Variance 17,942,221 7,328,739 33% 22,344,924 12,415,866 4,623,961 30% 15,433,188 6,738,744 1,986,244 22% c) 8,938,569 --0% 100 204,900 51,225 25% 204,900 11,210,767 9,420,999 (168,681) 436,046 46,046 201,879 (2,970) 201,610 180,300 151,000 140,600 127,000 50,000 (15,000) 34,000 19,500 18,800 6,500 329,450 329,450 9,500 9,500 5,318 22,543,269 198,345 15,092,976 9,087,733 204,900 340,212 (149,164) 100 19,359,510 6,661,430 27% 24,576,757 24,385,609 191,148 (1,417,289) 667,309 (2,231,833) (1,842,340) 389,493 1,377,302 293,593 1,670,895 253,606 2,671,137 $2,924,742 459,100 62,531 521,631 1,188,940 2,924,742 $4,113,683 33% 33% 33% 88% 1,377,302 187,594 1,564,896 (666,937) 3,313,248 $2,646,311 1,377,302 187,594 1,564,896 (277,444) 2,924,742 $2,647,298 $ 389,493 1388,506l 987 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 1,590,779 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 4,568,505 Revenues less Expenditures (36,864) Transfers In/Out In: General Fund -LlR Planning 495,360 Out: A & T Reserve Out: COO Reserve Funds Net Transfers In/Out 495,360 Change in Fund Balance 458,496 Beginning Fund Balance 1,578,705 Ending Fund Balance $2,037,201 July 1, 2014 through October 31,2014 (33% of Fiscal Year) Actual 16,272 125 115,039 769,987 160,097 97,017 160,791 428,756 189,266 1,937,350 605,452 41,812 94,920 245,903 75,225 90,812 72,572 253,818 136,219 - 1,616,732 320,617 55,590 (90,360) - I %of Budget 32% 5% 42% 48% 38% 46% 37% 47% 34% 43% 40% 32% 32% 30% 32% 32% 26% 36% 25% 0% 33% 33% 0% FY 2015 Budget I Projection I $ Variance 51,225 51,225 2,500 2,500 273,000 273,000 1,616,713 1,616,713 418,506 418,506 211,500 211,500 437,358 437.358 902,876 902,876 560,658 560,658 4,474,336 1,500,181 129,011 297,852 822,664 234,152 281,699 274,228 706,730 553,993 173,673 4,474,336 1,500,181 129,011 297,852 822,664 234,152 281,699 274,228 706,730 553,993 173,673 4,974,183 (499,847) 166,770 (90.360) (687,470) 4,974,183 (499,847) 166,770 (90,360) (687,470) (34,770) (611,060) (611,060) 285,847 (1,110,907) (1,110,907) 2,037,201 128% 1,589,113 2,037,201 448,088 $2,323,048 $ 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 SOC 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 com pretion of work e) Payment requested in 3rd quarter July 1, 2014 through October 31,2014 (33% of Fiscal Year) FY 2015 I 'roof Actual Budget Budget I Projection I $ Variance 3,722,460 33% 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 82,128 8% c) 971,700 971,700 37 0% d) 804,200 804,200 -0% e) 602,629 602,629 3,158 1% 271,000 271,000 69,563 31% 225,840 225,840 23,807 17% 140,000 140,000 23,352 73% 32,000 32,000 14,680 58% 25,500 25,500 5,190,124 32% 16,453,819 16,684,628 230,809 1,822,605 33% 5,555,695 5,555,695 3,268,814 31% 10,622,604 10,622,604 106,578 91% f) 117,000 106,578 10,422 1,081,407 12% 8,875,507 8,875,507 -0% 600,000 600,000 6,279,403 24% 25,770,806 25,760,384 10,422 (1,089,279) {9,316,987} (9,075,756) 241,231 74,539 25% g) 298,156 298,156 -0% h) 2,000,000 2,000,000 -0% h) 1,000 {1 ,OOO~ 74,539 3% 2,299,156 2,298,156 (1,OOO) (1,014,74O) (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 $1,308,601$ 9,007,962 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 July 1, 2014 through October 31,2014 (33% of Fiscal Year) FY2015FY2014 I %of Budget I Projection I $ Variance Revenues SB 1145 3,028,672 Actual BudgetActual 1,512,658 50% 3,025,187 3,025,187 DOC Measure 57 220,788 217,845 99% a) 220,788 217,845 (2,943) Electronic Monitoring Fee 235,642 74,193 34% 220,000 220,000 Probation Superv. Fees 208,461 72,321 38% 190,000 190,000 Interfund -Sheriff 50,000 16,668 33% 50,000 50,000 Crime Prevention Grant 50,000 -0% b) 50,000 50,000 CFC-Oomestic Violence 70,242 17,560 37% b) 47,996 47,996 State Subsidy 14,677 7,480 49% 15,158 15,158 Alternate Incarceration 17,725 15,509 103% c) 15,000 20,000 5,000 Interest on Investments 7,807 2,520 41% 6,150 6,150 Probation Work Crew Fees 9,137 3,210 65% 4,950 4,950 State Miscellaneous 4,142 -0% d) 4,301 4,301 Leases 1,323 -0% 1,500 1,500 Claims Reimbursement 6,997 -nla Justice Reinvest HB3194 458,143 -nfa 168 34% 500 500 Total Revenues 4,384,428 Miscellaneous 671 1,940,132 50% 3,851,530 3,853,587 2,057 Expenditures Personnel Services 3,343,789 1,169,939 32% 3,623,526 3,623,526 Materials and Services 1,107,365 308,356 27% 1,148,766 1,148,766 Capital Outlay -0% 100 100 Total Expenditures 4,451,154 1,478,295 31% 4,772,392 4,772,292 100 461,837 (920,862) (918,705) 2,157Revenues less Expenditures (66,726) 150,396 33% 451,189 451,189 Change in Fund Balance 384,463 Transfers In-General Fund 451,189 612,233 (469,673) (467,516) 2,157 Beginning Fund Balance 747,520 1,131,982 110% 1,030,824 1,131,982 101,158 Ending Fund Balance $ 1,131,982 $ 1,744,215 $ 561,151 $ 664,466 $ 103,315 a) Annual payment received in July b) Interfund grants. Received when invoiced c) Invoiced quarterly. Greater utilization d) Annual payment expected in February Page 11 EARLY LEARNING HUB Statement of Financial Operating Data July 1, 2014 through FY 2014 October 31,2014 Note 1 (33% of Fiscal Year) FY 2015 I %of Actual Actual Budget Budget I Projection I $ Variance Revenues Federal Grants 258,463 -0% 157,390 157,390 Title IV -Family Sup/Pres 21,994 -0% a) 21,994 (21,994) HealthyStart Medicaid 60,561 -0% 60,000 60,000 Youth Investment 124,493 -nfa State Grant 55,185 -nfa HealthyStart /R-S-G 249,125 9,719 4% a) 254,623 292,086 37,463 OCCF Grant 132,326 -0% a) 39,499 37,500 (1,999) Charges for Svcs-Misc 4,138 -nla Program Fees 4,710 -nla Miscellaneous 1,003 50% 2,000 2,000 Court Fines & Fees 77,873 25,695 33% 77,086 77,086 Interest on Investments 2,868 854 34% 2,500 2,500 Donations 50 -nfa Private Grant 130 -nfa -nfaSale of Assets 450 -0% 7,260 7,260 Total Revenues 1,321,991 Interfund Grants 329,624 37,271 6% 622,352 635,822 13,470 Expenditures Personnel Services 501,770 84,790 33% 258,410 258,410 Materials and Services 1,402,021 238,137 31% b) 766,142 779,519 {13,377~ Total Expenditures 1,903,791 322,928 32% 1,024,552 1,037,929 (13,377) (285,657) (402,200) (402,107) 93 Transfers In General Fund 278,739 Revenues less Expenditures (581,800) 84,096 33% 252,288 252,288 General Fund -Other 89,350 22,338 25% 89,350 89,350 Total Transfers In 368,089 106,434 31% 341,638 341,638 Change in Fund Balance (213,711) (179,223) (60,562) (60,469) 93 Beginning Fund Balance 548,572 334,861 105% 318,121 334,861 16,740 Ending Fund Balance $ 334,861 $ 155,638 * $ 257,559 $ 274,392 $ 16,833 Note 1: Through June 30,2014 activity included Children & Families Commission a) Grants projected at amended contract amount b) M & S increase related to amended grant contracts Page 12 SOLID WASTE Statement of Financial Operating Data FY2014 July 1, 2014 through October 31, 2014 (33% of Fiscal Year) Actual Actual Budget I %of 4,209,029 1,623,949 37% 1,518,056 618,096 40% 1,076,538 479,092 44% 210,053 12,655 98,410 51,372 56% 33,345 16,537 37% 40,873 6,487 26% 11,028 5,658 57% 10,801 4,500 42% 21,508 7,229,641 9,738 49% 2,828,084 1,777,663 616,984 32% 3,214,375 939,160 27% 930,157 - 25,895 5,948,091 1,281,550 282,148 57,128 25% 1,613,273 25% 1,214,811 74,539 545,000 827,148 454,402 275,000 18% 349,539 19% 865,272 1,224,767 $ 1,679,169 1,679,169 118% $2,544,441 FY 2015 Budget I Projection I $ Variance Operating Revenues 4,413,809 4,413,809 Private Disposal Fees Franchise Disposal Fees 1,550,430 1,550,430 Commercial Disp. Fees 1,082,144 1,082,144 Franchise 3% Fees 6% a} 210,000 210,000 Yard Debris 92,000 92,000 Recyclables 45,000 45,000 Special Waste b) 25,000 25,000 Interest 10,000 10,000 Leases 10,801 10,801 Miscellaneous 20,000 20,000 38% c) 7,459,184 7,459,184Total Operating Revenues Operating Expenditures 1,936,555 1,936,555 Materials and Services Personnel Services 3,435,926 3,435,926 Debt Service 0% d} 929,794 929,794 Capital Outlay 227,000 227,000 Total Operating Expenditures 6,529,275 6,529,275 Operating Rev less Exp 929,909 929,909 Transfers Out 25% e) 298,156 298,156 SW Capital &Equipment Reserve Road f) 1,525,000 1,525,000 1,823,156 1,823,156Total Transfers Out (893,247) (893,247) Beginning Fund Balance Change in Fund Balance 1,428,003 1,679,169 251,166 Ending Fund Balance $ 534,756 $ 785,922 $ 251,166 a) Payments due April 15th b) Unpredictable revenue c) Revenues fluctuate with the weather/seasons d} Payments made November and May e) Transfer made quarterly f) Transfer made as resources required Page 13 Revenues Inter-fund Charges: General Liability Property Damage Vehicle Workers' Compensation Unemployment Claims Reimb-Gen Uab/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 -SettlementlBenefits 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 a) Annual premiums paid in July b) Payments made quarterly RISK MANAGEMENT Statement of Financial Operating Data July 1, 2014 through October 31, 2014 (33% of Fiscal Year) FY2014 Actual I% of BudgetActual 272.823 126.596 33% 326,526 130.768 33% 164,150 59,184 33% 1,520,352 520,580 33% 318,566 107,336 34% 139,123 18.962 95% 1,400 395 30% 14 -0% 27,540 5,310 22% 15,567 6,805 45% 2,786,061 975,936 34% 2,888,911 2,893,911 5,000 37,078268,561 49,872 2,529 33,139 8,052 162,611 a)161,994 1,4934,659 5.619 - 4,531 4,974 379,793 392,304 177.550 1,561,804 317,000 20,000 1,300 110 24,000 15,050 379,793 392,304 177,550 1,561,804 317,000 25,000 5.000 1,300 110 24,000 15,050 528,374 166,668 211,158 377,826 875 205 22,021 69,276 92,377 478,204 5,000 155,474 44,261 52,488 735,427 102,324 1,836,329 324,005 146,109 2,306,443 479,618 2,631,057 $3,110,676 FY 2015 Budget I Projection I $ Variance 216,737 54% 400,000 440,000 (40,000) 178,556 a) 830 179,386 72% 250,000 250,000 - 19 747 25,494 26,259 22% 120,000 120,000 147,989 5,000 105,645 a 11,031 13,131 282,797 47% 600,000 600,000 -0% b 200,000 190,000 10,000 705.180 99,994 30% 330,406 330,406 44,304 22% 199,140 199,140 45% 1,570,000 1,600,000 (30,000) 849,478 126,458 789,365 764,365 (25,000) 3,110,676 101% 3,074,957 3,110,676 35,719 $3,237,134 40% 2,099,546 2,129,546 {30,000) " $ 3,864,322 $ 3,875,041 $ 10,719 Page 14 DESCHUTES COUNTY 9-1-1 Statement of Financial Operating Data 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 July 1, 2014 through October 31,2014 (33% of Fiscal Year) FY 2014 I %of Actual BudgetActual 6,258,760 203,163 46,514 41,813 756,775 43,943 29,758 53,229 236,717 39,075 45,553 29,857 40,303 1,264,781 20% a) 73,946 54% -0% b) 9,436 26% -0% c) 1,456 5% 796 3% 2,156 5% 9,879 3% d} -0% 5,671 63% -nfa 6,615 22% 7,825,460 1,374,736 17% 4,420,333 1,545,867 28% 1,996,805 635,487 31% 66,498 143,536 41% 6,483,636 2,324,890 29% (950,154)1,341,824 7,800,000 -nfa (6,458,176) (950,154) 10,398,030 3,939,854 116% FY 2015 Budget I Projection I $ Variance 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 6,512,015 30,000 138,000 150,000 36,000 750,000 30,000 30,000 45,000 295,788 11,000 9,000 30,600 8,007,403 8,037,403 30,000 5,521,419 5,521,419 2,077,868 2,077,868 350,000 350,000 7,949,287 7,949,287 58,116 88,116 30,000 58,116 88,116 30,000 3,410,000 3,939,854 529,854 $ 3,939,854 $ 2,989,700 $ 3,468,116 $4,027,970 $ 559,854 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: Intemal Premium Charges Part-Time Employee Premium Employee Monthly Co-Pay COIC Retiree I COBRA Co-Pay Prescription Rebates Claims Reimbursements & Mise Interest Total Revenues Expenditures: Personnel Services (all depts) Materials & Services Admin & Wellness Claims Paid-Medical Claims Paid-PrescriptiOn Claims Paid-DentalNision Claims Refunds Stop Loss Insurance Premium State Assessments Administration Fee (EMBS) Preferred Provider Fee Other -Administration Other -Wellness 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 $ $ FY2014 July 1,2014 Actual through October %01 31,2014 (33% of Budget Fiscal Year) 14,485,502 $ 5,318,616 34% a) 16,955 8,431 42% b) 813,125 287,060 35% b) 1,595,847 600,159 36% b) 1,061,986 354,262 28% b) 154.981 47,242 43% 2,419 -0% 67,057 27,887 39% 18,197,871 6,643.656 34% 129,509 41,221 28% 11,633,134 4,038,845 32% c) 657,550 211,524 30% c) 1,731,608 564,873 30% c) (182,448) (227,826) nfa 275,052 104,537 26% 67,753 -0% 333,188 130,649 38% 49,712 13,554 24% 42,969 16,777 38% 117,775 58,784 300-' 14,726,294 4,911,717 30% 850,209 245,224 26% 54,806 23,009 66% 27,016 6,825 25% 932,031 275,057 27% 314,801 72,654 24% 1,588,726 391,261 23% d) 13,250 4,467 34% 1,916777 468382 23% 17,704,610 5,696,377 29% 493,261 947,280 11,967,822 $ 12,461.082 108% 12,461,082 $ 13,408,362 FY2015 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 16.365,812 943,500 35,000 26,777 1,005,271 306,000 1,696,000 13,321 2,0151321 19,551,327 (42,327) 11.585,710 $11,543,383 FY 2015 $ VarianceProjection $15,966,200 $ 449,200 25,294 5,294 861,180 51,180 1,800,477 130,477 1.062,785 (197,215) 110,000 - 50,000 - 83,000 11.000 19,958,936 449,936 144,917 - 11.756,090 796,018 601,496 107.998 1,682,246 186,153 (227,826) 227,826 400,000 - 215,000 - 343,000 - 57,200 - 44,642 - 195,970 - 15,067,818 1,317,994 943,500 - 60,000 (25,000) 26,777 - 1,030,277 (25,000) 306,000 - 1.565,000 131,000 13,321 - 118841321 131,000 18,127,333 1,423,994 1,831,602 1,873.929 12,461,082 875,372 $14,292,684 $2,749,301 I % of Exp covered by Revenues 102.8% 116.6% 99.8% 110.1%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 rolling average d) InVOice for September 2014 was paid in October -$126,802. Projection is YTD Annualized Page 16 FAIR AND EXPO CENTER Statement of Financial Operating Data Through October 31,2014 FY 2015 -Year to Date FY2015(33% of YearFY2014 Actual % of Budget Budget T Projection I $ VarianceActual 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 $ 458,147 $ 191,210 35,590 9,378 22,866 215 52,084 3,030 3,564 97,917 11,411 205,000 200,000 6,648 6,971 878,251 425,778 895,582 314,719 657,882 201,420 1,553,464 516,139 30.6% 20.8% 1.3% 5.7% 5.3% 100.0% 100.0% 88.2% 41.5% 34.0% 39.6% 36.00/0 $ 625,000 $ 557,389 $ (67,612) 45,000 47,378 2,378 16,000 16,000 52,769 52,769 a) 67,831 48,788 (19,043) b) 11,411 11,411 c) 200,000 245,000 45,000 7,900 8,570 670 1,025,911 987,304 (38,607) 926,183 508,386 1,434,569 932,174 567,882 1,500,056 (5,991) (59,496) (65,487) (90,361) (408,658) (512,752) (104,094)Results of Operations (675,213) 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 72,000 985,784 121,668 38,406 251 280 19,200 179,804 112,974 176,289 289,263 16,073 16,073 33.3% 35.4% nla nla nla 24.0% 32.5% 0.0% 0.0% 0.0% 5.5% 5.6% -0.4% 365,000 365,000 108,544 110,770 2,226 250 250 280 280 80,000 80,300 300 553,544 556,600 3,056 112,213 112,213 100 100 112,313 112,213 100 292,333 288,850 (3,483) 288,850 288,850 3,483 (3,483} 36,056 (68,365) (104,421) 87,000 {345} {87,345} $ 123,056 $ (68,710) $ (191,766} a) See Food & Beverage Schedule b) July and August Contract with Premier Services c} 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 Deschutes County , . Food and Beverage Schedule September 1, 2014 through October 31,2014 Revenues Cost of Goods Sold Beginning Inventory -September 1, 2014 Purchases Food & Beverage/Paper & Chemicals Ending Inventory -October 31, 2014 Cost of Food & Beverage Labor Cost of Goods Sold Gross Profit Expenses/Expenditures Personnel Temp Help -Office Building & Grounds R & M Fees & Perm its Minor Equipment Total Expenses/Expenditures Income -Food & Beverages Activities $30,028.69 20,349.91 (17,899.44) 2,450.47 4,613.49 7,063.96 22,964.73 17,261.41 84.00 295.00 965.20 795.00 19,400.61 $ 3,564.12 8.2% 15.4% 23.5% 76.5% Page 18 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 a) $37,311 was received in Nov for Oct revenue July 1, 2014 through October 31,2014 (33% of Fiscal Year) I %of Actual Budget FY2015 Budget I Projection I $ Variance 110,154 24% a) 450,000 443,838 (6,162) -0% 600 600 198 24% 815 815 110,352 24% 451,415 445.253 (6,162) 136,695 64,847 33% 39% b) 416,045 166,093 416,045 140.177 25.916 201,541 35% 582,138 556,222 25,916 (91,189) (130,723) (110,969) 19,754 24,800 33% 74,398 74,398 (66,389) (56,325) (36,571) 19,754 130,317 121% 107,621 130,317 22,696 $ 63,928 $ 51,296 $ 93,746 $ 42,450 b) $25,000 in software maintenance paid out in July Page 19 If ... CAPITAL PROJECTS • Campus Improvement • Jail Project • North County Campus • Sisters Health Clinic Deschutes County Campus Improvement (Fund 463) Inception through October 31,2014 Received and Expended 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 9,265 400 9,665 Total Resources 1,675,882 400 1,676,282 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 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 21Basement Phases 1/2 JB8 340,352 342,244 682,596 "Stone Building" 720 720 Internal Service Fund Charges 7,477 7,477 Total Materials & Services 1,334,038 342,244 1,676.282 Revenues less Expenditures $ 341,844 $ {341,8441 Notes: A. Remaining proceeds from the FF&C borrowing for the OSP/911 Building. Completed Projects .. JRF 11110/2014 Deschutes County Jail Project (Fund 456) -Phase II .. Beginning July 1, 2012 Through October 31,2014 Project Budget (Note 1) Actual (Through October 30, 2014)_ Committed PrOjected - Total (Actual + Committed + Projected) Variance Resources Interest $ 26,157 $ 42,069 $ $ $ 42.069 15,912 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 Sheriff's Office (FY 2015) (Note 5) 136,000 61,746 197.746 197,746 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 11,362,489 61,746 11,424,236 357,140 Expenditures Architect (Note 2) 820,000 935,571 935,571 (115,571) Engineering 38,114 38.114 (38,114) Environmental 593 593 (593) Surveying 500 500 (500) Consulting 35,000 8.034 8.034 26,966 Building & Grounds 12,032 12,032 (12,032) Fees & Permits, SDCs (water & sewer) 310,000 337.573 337,573 (27,573) 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 9.972 9.972 20,028 FF &E -Security System 93.038 93.038 (93,038) FF &E -Storage System &Other (4) 25,000 56.616 56.616 (31.616) Construction -Expansion & Remodel (3) 9,473,396 9,380,099 502,412 9,882,511 (409,115) Construction Contingency 300,000 300,000 Total Expenditures 11,067,096 10,921,824 502,412 11,424,236 (357,140) Net $ $ 440,666 $ (502,412) 61,746 (0) 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,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, Conduit to Expansion-$10,454) Note 4: Projected-Signage $15,000, Furniture $21,000, Misc. $15,000. JRF 11/10/2014 Deschutes County North County -Design Center (Hwy 97), Antler and Unger Inception through October 31,2014 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 ACTUALIIEncumbrances I I Project to Received / Expended & Commitments Date 150,000 500 1,402,013 25,000 600,000 9,385 2,186,898 724,953 154,500 879,453 150,000 SOO 1,402,013 25,000 600,000 724,953 154,500 9,385 3.066,351 47,092 24,549 3,636 75,276 2,844 2,844 47,092 27,393 3,636 78,120 20,218 12,037 1,605 4,600 38,460 45,501 3,803 33,102 196,142 12,625 12,634 20,000 50,000 10,400 600,000 705,659 708.503 32,843 24,670 1,605 20,000 50,000 15,000 600,000 744,118 45,501 3.803 33,102 904.645 4,143 154,500 158,643 1,402,013 601,050 2,003,063 2,203,349 863,003 1,402,013 601,050 2,003,063 3,066,351 (16,450) 16,450 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 .. c) a) b) c) b) d) e) c) a) c) JRF 11/1012014 Deschutes County Sisters Health Clinic (Fund 464) Inception through October 31,2014 ACTUAL Received/Accrued and Expended Encumbrances & Commitments Project to 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 500,000 500,000 23,261 23,261 50,381 50,381 255,000 255,000 50,000 24,391 74,391 1,049 1,049 Total Resources 879,692 24,391 904,082 EXPENDITURES: Materials &Services ArchitecturelDesign Engineering Planning Surveying Interfund Charges Fees, Permits, Insurance & SDCs Miscellaneous Project Costs Miscellaneous Admin Costs 67,971 67,971 3,325 3,325 2,029 2,029 3,677 3,677 68,621 68,621 19,160 19,160 45 45 Total Materials & Services 164,827 164,827 Capital Outlay New Construction -CS Construction Total Capital Outlay 686,426 686,426 52,830 52,830 739,256 739,256 Total Expenditures 851,253 52,830 904,082 Net $ 28,439 $ {28,4391 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. A transfer of up to $25,000 has been approved. e) Original contract -$552,730, Change Order #1-8 = 180,249.09 a) b) c) d) b) e) JRF 11/10/2014