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HomeMy WebLinkAbout2014-12-15 Work Session Minutes Minutes of Board of Commissioners’ Work Session Monday, December 15, 2014 Page 1 of 9 Pages For Recording Stamp Only Deschutes County Board of Commissioners 1300 NW Wall St., Bend, OR 97701-1960 (541) 388-6570 - Fax (541) 385-3202 - www.deschutes.org MINUTES OF WORK SESSION DESCHUTES COUNTY BOARD OF COMMISSIONERS MONDAY, DECEMBER 15, 2014 ___________________________ Present were Commissioners Tammy Baney, Anthony DeBone and Alan Unger. Also present were Tom Anderson, County Administrator; Erik Kropp, Deputy County Administrator; David Doyle and Laurie Craghead, County Counsel; and, for a portion of the meeting, Mary Anderson and Steve Gunnels, District Attorney’s Office; D.A.-elect John Hummel; Wayne Lowry, Finance; David Givans, Internal Auditor; and two other citizens, including media representative Claire Withycombe of The Bulletin. Chair Baney opened the meeting at 1:00 p.m. ___________________________ 1. District Attorney’s Office Staffing Request. Deputy District Attorneys Mary Anderson and Stephen Gunnels requested an additional Deputy D.A. position. They were accompanied by John Hummel, D.A.-elect. They have had no new ones since 2008 while the County population has greatly grown and the need has increased. The local police agencies have added officers as well. In 2011, they filed 5,070 criminal cases with the courts, and this year it has gone up over 10% beyond that. The cases are becoming more complex with the increased use of technology. They need the additional help as they are seeing increased filing time as well as the additional time needed for most cases. The quality of life crimes may not get the attention they need, and it is important to address these offenders early. Minutes of Board of Commissioners’ Work Session Monday, December 15, 2014 Page 2 of 9 Pages They also took over child support cases and civil commitment proceedings recently. An additional D.D.A. will partially make up for two D.D.A.’s being on leave at this point, one for an extended period of time. There are letters from law enforcement encouraging this additional position as being necessary and important. Commissioner Unger noted that there have been requ ests for this in the past but not the paperwork to back up the request. Commissioner DeBone said that he knows the population has increased, there are more law enforcement officers on the street, and that additional workload needs to be addressed. Chair Baney wants the process to be progressive with specialty courts and dealing with quality of life crimes. She feels they have done what they can but recognizes they need the additional help. Tom Anderson said this would add about $150,000 a year to the D.A.’s budget. Space is not an issue at this point. He supports the request and has had a number of conversations about this in the past, and had hoped for statistical backup. There is a lot of anecdotal information that the need is there. It would be hard to hire someone on a temporary basis. Once there is more history with the new system and have the tracking in place, this will help reinforce the addition. Chair Baney said the data is important, but they run very lean and that does not allow much for adjustments if situations change or for spikes in the workload. Commissioner Unger agreed, and noted that the Redmond Council developed a ratio regarding calls for service showing why there should be an adjustment. Ms. Anderson stated that Mr. Anderson has been helpful in guiding them as to what data is important to track and how to show this in the future. Commissioner DeBone would like to be kept informed of the types of cases they are dealing with, and when certain problems are becoming more extens ive than others. Mr. Hummel said that the process was started by his predecessor, who has been helpful during the transition. Mr. Anderson stated that there would be a budget adjustment document for the Board to approve in the near future. Minutes of Board of Commissioners’ Work Session Monday, December 15, 2014 Page 3 of 9 Pages 2. Discussion and Update of Procedures Report for Brightside Animal Shelter. David Givans, and Chris Bauersfeld of Brightside Animal Center came before the Board. Erik Kropp reviewed the history of the COCC purchase of property next to Brightside. An outside audit was done as part of the arrangement. Ms. Bausersfeld said they appreciate someone coming from the outside to show where they needed to make improvements in reporting and processing information. They have hired an experienced bookkeeper who is now in training. This should help them get to what the auditor feels is necessary. In the past, it has been handled by volunteers, but it needs to be more consistent. They have recruited several key volunteers for their board, including an attorney, a banker and an investment councilor/CPA. This should help with covering the areas that need more oversight. The current board has not been strong in doing recruitments, so she has been pursuing this herself. Cash handling was found to be acceptable, and they have security cameras where appropriate. She reviews the bookkeeper’s deposit records. They are almost ready for all financial transactions to be handled with a certain software program that provides for checks and balances. They are also tracking mileage and gasoline purchases and reimbursements. They anticipate the bottle and can program should result in at least $50,000 annually. They get recyclables from the Fair & Expo for the events there. There are some unpaid funds that are not reconciled. They will follow up again to see if the checks were received or if they need another. It can be gifted also. The accountant recommended there be two signatures on each check, so they will still allow up to $200 without two signatures. There are only three total signers on the account so it is hard to get the second signature. They will add two more. Accounts receivable from unpaid fees for RV parking and low-income emergency situations are being addressed. They are working on payroll issues involving AFLAC and how expenses were detailed. A capitalization schedule has been recommended, so she has asked the board to revisit this when they revamp the bylaws. Board members change and everyone needs to be on the same page. Minutes of Board of Commissioners’ Work Session Monday, December 15, 2014 Page 4 of 9 Pages They now have an experienced I.T. person handling their website and social media. Some are interested in increasing their capital campaign and events. They have a solid group but she hopes to have it up to 12 or 14 members so they can have sub-committees. Their goal now is donor relations and asset accumulation. They are getting calls about twice a month from people who are putting them in their will. Chair Baney asked about the loss figure of $345,000 shown in the executive summary. Brightside profit/loss for 2013 and 2014. Ms. Bauersfeld stated they had the building shown as over $600,000 and it sold for half of that, so they have to show the loss somehow. Commissioner DeBone asked how big the organization is. Ms. Bauersfeld said that it is small, maybe $1 million, with 22 employees at the shelter and 10 at the thrift store, but not all are full-time. That would be 16 and 5, and they are not benefited, at 36 hours a week. Commissioner DeBone asked if they are moving forward. Ms. Bauersfeld feels they are moving more forward, and are up about 20% in donations. The rescued dog resulted in three donations of $5,000 each. Most donations are $50 to $100. They send out ‘ask’ letters every few months. She is working on a new board to get them more focused on donations and fiscal health. They have employees to handle the day-to-day issues, but in the past, the board has been too involved in operations. Ms. Bauersfeld said that some board members have gotten into the operations part too much and she has to limit their involvement. Commissioner DeBone said he has been involved in small groups that struggled in that way, with all volunteers, some of whom get too involved and then have to try to figure out how to pay the bills. They need to know how much of their operation depends on the ‘hope factor’. Ms. Bauersfeld said that some want to focus on a particular dog or a policy, but the board meetings have to look at the bigger picture. Chair Baney appreciates the fact they welcomed the audit being done. The County wants to make sure they are successful. Ms. Bauersfeld said it is a tool for them to work from and they can enhance it. This sets a baseline so they know what needs improvement. Minutes of Board of Commissioners’ Work Session Monday, December 15, 2014 Page 5 of 9 Pages Commissioner Unger feels this is a positive step, as it was a challenge in the past with more expenses than income. Wayne Lowry added that he met with auditors to scope the project, and is comfortable with the results. David Givans looks forward to changes, with the biggest one getting a treasurer on their board. The County looks forward to seeing consistency and continuity. Ms. Bauersfeld stated that the thrift store is run well, and has gone from sometimes just $12,000 a month in revenue to $30,000 or more. They are working with various groups such as the Sparrow Club. She added that the ice is melting slowly between HSCO and Brightside, and Brightside offered to help HSCO with the recent dog rescue. They are also doing well with the feral cat coalition of HSCO, Brightside and BSNP. They are hoping to get a person to take this group over to free up the shelter managers. The COCC students start in January, and then will be at Brightside to help with chores and additional work as they learn. Everything appears to be ready to go with the building. Meetings will take place between the County, the auditor, CPA and shelter staff to make sure the reporting is handled properly. Commissioner DeBone left the meeting at this point due to another meeting commitment. Ms. Bauersfeld also left at this time. Erik Kropp said that the budget projections do not always match the actual revenue, but that remains to be seen. Mr. Anderson stated there was nothing too terrible in the audit, but room for improvement. Mr. Lowry said that focusing on the financial aspects by a new board is what is most important. Mr. Givans added they are not out of the woods yet, but he feels they are working towards it and it is important to have a staff bookkeeper. Chair Baney said she likes that they are focusing on a stronger board and hopes they will be more responsible. Mr. Lowry stated that his main concern is repayment of their outstanding loan, and they should not receive any more County loans. Mr. Kropp said that the loan is due by December 2015 so it will likely have to be revisited. Much depends on payments from the trust that is dedicated to Brightside for this purpose. Minutes of Board of Commissioners’ Work Session Monday, December 15, 2014 Page 6 of 9 Pages 3. Finance/Tax Update. Mr. Lowry stated that they have a high portfolio but much is from property taxes, which are being distributed to the districts. They are in compliance wit h the pool. Commissioner Unger asked what the LGIP does with the money while they have it. Mr. Lowry said they purchase short-term securities. State agencies have money in the pool as well, and it is very stable. ___________________________ There are 41 FTE still vacant, and many of those are at 911, the Sheriff and Health. This number has been much higher in the past. The tax collection rate was higher than anticipated, so the districts will show additional revenue for this time of the year. It is at about 97%. The Sheriff’s revenue will be higher than budgeted, as will Community Development. Health is ahead; Behavioral Health shows a positive but they have a lot of vacant positions. Chair Baney said there are a lot of new clients so this does not seem right. Mr. Anderson stated there is a high turnover in staffing. Chair Baney noted that with health care change, it is hard to anticipate revenue. Mr. Lowry said it will take a year or two for this to stabilize. Regarding Road, SDC’s are being used for Skyliners and Alfalfa Market Road projects. The Early Learning Hub fund shows an increase in federal grants. Chair Baney said some grants should be coming in from the State, so this needs to be watched. It should go through WEBCO who will probably take a piece of it. Solid Waste continues to do well. Risk Management shows a higher workers comp claim amount, due to settling a large claim. Health Benefits is doing well and shows a positive balance at this point. Regarding the Fair/Expo fund, it is doing well, and the food/beverage arrangement has resulted in a positive balance. Minutes of Board of Commissioners’ Work Session Monday, December 15, 2014 Page 7 of 9 Pages The jail project final check has been cut and is being held until there is certification that all the sub-contractors have been paid. Chair Baney asked about the credit for energy improvements. Mr. Lowry will find out if that is shown or whether it has even been received. ___________________________ Mr. Lowry asked for approval of the revised General Financial Policies. UNGER: Move approval of County Administrator signature. BANEY: Second. VOTE: UNGER: Yes. BANEY: Chair votes yes. ___________________________ The Investment Advisory Committee meets a couple of times a year. Patty Moss resigned due to retirement. She said that she did not feel the committee had much value. One member is Tom Anderson, and several have been on the committee for a while. Sonja Andrews had also resigned. Those two vacancies need to be filled. Commissioner Unger stated that previous Finance Manager Marty Wynne liked the support. Chair Baney feels it is done for good will and to exhibit public oversight. She asked how the current members feel. Mr. Lowry said the current members are ambivalent. However, he talks with bankers all the time and most of them are salespeople. He likes the idea of getting feedback from the committee members. The Board agrees that it is good to bring in people from the outside to enhance the public viewpoint. Mr. Lowry would like to be able to call on them for credible feedback. Mr. Anderson said there are ways the County can recruit for this committee. Mr. Lowry stated that the previous recruitment looked for specific types of members, involved in finance or banking. The Board said that Commissioner DeBone will represent the County. 4. Other Items. Mr. Anderson asked if the Board wants a facilitator for the initial goal-setting meeting of the Board. Commissioner Unger felt Ellen Waterston was helpful last year. Chair Baney said she felt that it was a learning experience for the facilitator as well. They are open to having her return. Minutes of Board of Commissioners’ Work Session Monday, December 15, 2014 Page 8 of 9 Pages ___________________________ Mr. Kropp said that a bike repair station was set up on a place along the Twin Bridges Scenic Bikeway, but is on a County right -of-way. It was installed by a citizen. There needs to be a formal sponsor, however. He is working on a formal approval process and criteria for this station as well as others. ___________________________ UNGER: Move approval of the minutes listed on the business meeting agenda. BANEY: Second. VOTE: UNGER: Yes. BANEY: Chair votes yes. ___________________________ Bend Transit is looking for a facilitator. They have asked for a grant of $2,000 from the County to handle this. City of Bend is supposed to add funds, as is Park & Rec, COCC, and OSU. The Commissioners agreed to put in funds from their discretionary grant funds. Mr. Kropp will ask Commissioner DeBone if he will participate. Chair Baney stated it could be less than $2,000, so she will advise when she knows the amount. ___________________________ Commissioner Unger stated that there were concerns brought up at the Freight Advisory Committee meetings about new projects that may not be able to get past other agency barriers. Chair Baney said that it depends on whether they are of statewide significance. It needs to make sense. There is no way to know if some projects will move forward until all appeals are exhausted. Being no further items discussed, the meeting adjourned at 3:10 p.m. DATED this 29~ Dayof D~ 2014 for the Deschutes County Board of Commissioners. Tam~ Anthony DeBone, Vice Chair ATTEST: an nger, ommlSSlOnerAI~~ Recording Secretary Minutes of Board of Commissioners ' Work Session Monday, December 15, 2014 Page 9 of9 Pages ______________________________________ PLEASE NOTE: At any time during this meeting, an executive session could be called to address issues relating to ORS 192.660(2) (e), real property negotiations; ORS 192.660(2) (h), litigation; ORS 192.660(2)(d), labor negotiations; or ORS 192.660(2) (b), personnel issues; or other issues under ORS 192.660(2), executive session. ______________________________________ Meeting dates, times and discussion items are subject to change. All meetings are conducted in the Board of Commissioners’ meeting rooms at 1300 NW Wall St., Bend, unless otherwise indicated. If you have questions regarding a meeting, please call 388-6572. _________ ______________________________________ Deschutes County encourages persons with disabilities to participate in all programs and activities. This event/location is accessible to people with disabilities. If you need accommodations to make participation p ossible, please call (541) 388-6571, or send an e-mail to bonnie.baker@deschutes.org. _________ ______________________________________ Deschutes County Board of Commissioners 1300 NW Wall St., Suite 200, Bend, OR 97701-1960 (541) 388-6570 - Fax (541) 385-3202 - www.deschutes.org WORK SESSION AGENDA DESCHUTES COUNTY BOARD OF COMMISSIONERS 1:00 P.M., MONDAY, DECEMBER 15, 2014 – note earlier time ___________________________ 1. District Attorney’s Office Staffing Request – Mary Anderson and/or Steve Gunnels 2. Discussion and Update of Procedures Report for Brightside Animal Shelter – David Givans; Chris Bauersfeld 3. Finance/Tax Update – Wayne Lowry 4. Other Items \--'t-\ N"- c o ! Request: Add one DDA FTE as of January 5, 2015 Deputy District Attorney (DDA) staffing levels have been stagnant at the Deschutes County District Attorney’s Office since FY 2008 when the number increased from 15 to 16. Workload from 2008 to 2014 has increased significantly based upon the increase in referrals from law enforcement and Deschutes County population growth. Deschutes County’s population has increased by 30,000 in the past ten years and growth is expected to continue. In response to the population growth, we have seen an increase in the number of law enforcement officers in Deschutes County. We have also seen increased complexity of investigations due to the prevalence of electronic evidence (many cases now have cell phone and computer data as important evidence). More officers means more case referrals and more complexity means each case takes longer to prepare and present in court. We had 7,737 case referrals to our office in 2013 and we have had 12,137 so far this year. The District Attorney’s Office also relieved county counsel of the responsibility for civil commitment proceedings adding to the DA’s office workload. Our Deputy District Attorneys have reviewed over 600 peace officer/mental holds in 2014 and handled approximately 21 civil commitment hearings. Every month, Deputy District Attorneys lead or attend Multi-Disciplinary Team (MDT) meetings, such as Child Fatality Review, Elder Abuse, Sexual Assault Response, Crisis Intervention and Domestic Violence Council. These meetings are beneficial to the community and it is important that we participate, but they take over 150 hours of prosecutor time away from the office, every year. The state-mandated MDTs alone require the office to donate more than 100 hours of Deputy D.A. time per year. In December of 2014 the District Attorney’s Office will be down one position due to Administrative leave. The combination of additional responsibilities, growth and the loss of an experienced attorney for 6 months results in an immediate need to add one Deputy D.A. to continue to meet our current level of service to the community and avoid any reduction in public safety. Some District Attorney’s Offices have chosen to forego prosecution of some “low level” crimes, such as shoplifting and the possession of small amounts of methamphetamine or heroin. These crimes dramatically affect the quality of life in our community and it would be a very undesirable way to try to solve the problem. Population size significantly affects the number of violent and property crimes.i As our population increases, crime increases and the workload for the District Attorney’s Office increases. Court filings are one measure of that workload: In 2011, we filed 5,077 cases with the courts; we are projected to file over 5,600 cases in 2014. Using historical data to review the number of DDAs required to complete the majority of the responsibilities of the District Attorney’s Office based upon population alone, the BOCC and the Budget Committee were on track when the number of DDAs was increased to 16 in 2008. By population alone, the number of DDAs should increase with the population to 19 by 2015. As the community grows, our local law enforcement is growing, as well. The Sheriff’s Office, Bend Police Department, Redmond Police Department and Sunriver Police Department all expect to either add personnel or to deploy their personnel in such a way that case referrals to the District Attorney’s Office will increase significantly in coming years. i M.B. Chamlin & J.K. Cochran / Western Criminology Review, 5(2) 119 - 130 (2004) 0 25 50 75 100 125 150 175 200 2005 2010 2015 2020 Population x1000 #DDAs #DDA Recommended -- DESCHUTES COUNTY SHERIFF'S OFFICE LARRY BLANTON Sheriff 63333 W. Hwy. 20 Bend, OR 97701 Bend OOice 541.388.6655 Fax 541.389.6835 Administration 541.388.6659 Fax 541.389.4454 La Pine Oflice 51340 Highway 97 La Pine, OR 97739 541.536.1758 Fax 541.536.5766 Sisters Oflice 703 N Larch St., Suite C 541.549.2302 Fax 541.549.1762 TelTebonne Oflice 8154 11th Street, Suite 3 Terrebonne, OR 97760 541.923.8270 Fax 541.548.7589 Special ServiceslSAR 541.388.6501 Fax 541.388.0793 EmeJgency Services 541.617.3303 Fax 541.388.0793 Adult Jail 541.388.6661 Fax 541.330.9162 December 15, 2014 Deschutes County Commissioner Alan Unger 1300 NW Wall Street Bend, Oregon 97701 Dear Commissioner Unger, I support the addition of a deputy district attorney position. Deschutes County continues to grow and the forecast is for continued growth. The District Attorney's Office has not added a deputy district attorney position since 2008. Case filings are up from 2013, and are forecast by the District Attorney's Office to increase by over ten per cent since 2011. In addition, technology continues to evolve, and an increasing number of criminal cases have electronic evidence, which increases the time to investigate and prosecute. The DA's Office has also assumed handling civil commitment cases as well. The addition of a deputy district attorney will enable the DA's Office to address the increased workload and continue its prosecutorial function and protect the community. 555 NE 15'" STREET PO BOx 118 BEND. OR 97701 [541]322-2960 Tel {541] 312-1934 FAX WWVJCLBENDOR.US JIMCUNTON Mayor JODIE BARRAM Mayor Pro Tern VICTOR CHUDOWSKY City Councilor DOUG KNIGHT Cily Councilor SALIS RUSSELL Cily Councilor MARK CAPELL CUy Councilor ScOnRAMSAY City Councilor ERIC KING City Manager JIM PORTER Police Chief Deschutes County Commissioners 1300 NW Wall Street Bend, Oregon 97701 December 15, 2014 Dear Commissioners, POLICE , support the District Attorney's proposal that the county add a deputy DEPARTMENT district attorney position. The District Attorney's Office has not added a deputy district attorney position since 2008, while the Bend Police Department has added 12 additional police positions. As the Bend Police Department moves forward with the implementation of the Community Response Team, we will be focusing on quality of life issues, increasing our enforcement of Oregon statutes, and will be forwarding more case to the already overworked District Attorney staff. The community we serve expects the District Attorney's Office to be able to prosecute those cases in order to ensure public safety and maintain our quality of life. I believe the citizens of Deschutes County further expect us to find alternative ways to address key issues such as dealing with our returning veterans with a Veteran's Court, addressing the interface between the courts and the mentally ill by expanding our Mental Health court, and to continue to support such successful projects as the Drug Court. An this takes staffing. An additional deputy district attorney will allow the District Attorney's Office to exercise its role in the criminal justice system and better protect the community. Our District Attorney's office will soon be under new leadership, I would suggest we give them the staffing they need to make them more effective and responsive to our citizen's ds. Jim Porter Chief of Police City of Bend Police Department Date: December 11, 2014 To: Board of Commissioners From: Erik Kropp, Deputy County Administrator U. Re: December 15,2014 Work Session Agenda Item: Brightside Agreed Upon Procedures Report On the Board's December 15, 2014 Board Work Session is a discussion of the report from Harrigan Price Fronk & Company on the Brightside Animal Center (also known as Redmond Humane Society). As background, Brightside Animal Center entered into a partnership with Central Oregon Community College (COCC) for the college to operate its Veterinary Technician program at Brightside. At the request of Brightside, Deschutes County sold the Event Center to COCC in the spring of2014. As part ofthe agreement to sell the Event Center, the County hired Harrigan Price Fronk & Company to work with Brightside to review and evaluate the financial position of the animal shelter and aid the organization in its financial accounting. The agreed upon procedures covered the following topics: 1. Internal control over revenue from cash handling at the thrift store and shelter. 2. Monthly and fiscal period closing procedures to assure accrual accounting is properly developed. 3. Evaluate the current accounting presentation. 4. Analyze and present common financial ratios and analyses for the statements as compared to peer organizations. 5. Assist Brightside in developing standard reporting processes through QuickBooks. Harrigan Price Fronk & Company has completed the review and issued its report. Staff from Brightside will attend the work session and discuss how the organization plans to implement the recommendations from the report. Implementation of the recommendations will strengthen the financial procedures at Brightside and improve the monthly financial reporting to the County. c: Chris Bauersfeld, Brightside Animal Center Executive Director Mark Crose, Board President, Brightside Animal Center I ( c November 16,2014 To: Deschutes County Deschutes County, Oregon Dear Sirs, We have received the independent accountants' report on applying agreed upon procedures from the audit that was performed by the accountants at Harrigan Price Fronk and Co, LLP. The report was well received by the Board of Directors as weJi as by me. The board of directors and I have had the opportunity to meet and discuss the findings and are ready to come to an agreement with Deschutes County on our fmancial procedures. Below you will find how we wish to apply the auditors' findings. The auditors, first of all, pointed out that we needed an experienced bookkeeper as we did not have one at the time of the audit. The bookkeeping position had been filled by a series of volunteer bookkeepers. We have recently hired an experienced bookkeeper and she is cUiTently being trained on money handling, deposits and entering of invoices and statements. She will be additionally trained on our software, Quickbooks, to do the bank reconciliations, do payroll, pay payroll liabilities, process payroll reports and to pay bills, under the direction of the Executive Director. The auditors had no specific recommendations for changes in cash handling at either the thrift store or the shelter. We will continue to operate as we have been with the handling of cash, payments, donations, etc., with an eye for continued improvements in our systems. We firmly believe that our transparency as an agency and our integrity and accountability to the public starts with the money handling by our front desk people and thrift store cashiers. We have a gas card for each department, the thrift store and the shelter, and per the auditors' recommendations we will make sure that the gas cards are kept secure in the safe at each department. We will also apply the recommendation that we record mileage driven by all vehicles and review the miles driven for reasonableness against the money spent on fuel. The bank reconciliations will be performed by the bookkeeper, under the direction of the Executive Director. The reconciliation will then be reviewed by the Executive Director. Normally the Treasurer would also review the bank reconciliations but we do not have that position filled on our board. As soon as that position is f.l\ed then the treasurer will review the bank reconciliations instead of the President of the Board. The auditors found a f(~·, :'<1t rundi 19 Item; on the l'o,~k:: (f unclaimed funds. The bookkeeper, under the direction of the Executive Director, win research these items to ensure validity. Any valid unclaimed funds, older than three years, will be submitted to the State Lands Board unclaimed property division. The bookkeeper will contact payees on items that are younger than three years 1355 NE Hemlock Ave. Redmond, OR 97756 Tel : 541-923-{)882 Fax: 541-923-6609 Email: chris@brighlsideanimals.org Page 2 and we will reissue funds. Humane Society of Redmond dba BrightSide Animal Center will continue with its policy of allowing the Executive Director to issue checks valued at $200 or less to payees. All checks in the amounts greater than $200 will require two signatures. The Executive Director will continue to open mail and review all invoices prior to the bookkeeper entering these items into Quickbooks. The bookkeeper will then compare invoices against statements for discrepancies prior to presenting accounts payables reports to the Executive Director prior to paying bills. The accounts payables will also be reviewed by the President of the Board until the position of Treasurer is filled on the board. We will follow the recommendations of the auditors or accounts receivables. We do have accounts receivables generating from the RV storage park and the low income emergency veterinary program. Invoices will be generated monthly by the bookkeeper. Outstanding receivables aged 60 to 90 days will receive a phone call from the bookkeeper to facilitate collection of the receivable. Balances aged 180 days will be turned over for collection. The collection of receivables will be logged in by the bookkeeper on the day sheets that we keep for daily accounting of monies generated to create a paper trail for these receivables. The balances sent to collection will be removed from the accounts receivables balance per recommendations by auditors. The auditors have recommended several accounting procedures that we will utilize and will be requesting that the auditors train the Executive Director and the bookkeeper on these accounting methods. The procedures are listed below. There are several entries in the Quickbooks payroll liabilities category that have not been cleared appropriately. We wish to clear these entries with the help ofthe auditors. The bookkeeper will be trained on the appropriate method to keep these categories current in the future. There are several entries in accounts receivables that are not correct. We will look to the auditors to assist us with clearing these entries and in educating our bookkeeper on the appropriate method to keep these accounts correct and balanced. The Humane Society of Redmond dba BrightSide Animal Center has a building on the asset schedule that was recently sold. The value of the building, as it appears on our asset schedule, is far greater than the actual sales price. We look to the auditors to assist us with removing this asset from our schedule and in making the appropriate general ledger entry to account for the sale and the loss of the asset. The sale of this building resulted in a significant loss to HSR. The auditors recommended that we adopt a capitalization schedule. The prior board had adopted a capitalization policy of $20,000. We have been relying on our pro bono accountants to apply all adjusting journal entries at year's end. We will request that the auditors educate our bookkeeper and our executive director on these journal entries. We receive a monthly statement from the Deschutes County Finance Department indicating current balance owed to the County by HSR. Interest is compounded monthly and added to note balance owed. We will request that the auditors train the bookkeeper and the Executive Director on the journal entry required to keep the account current and balanced. The chart of accounts that we use allows the executive director to receive detailed information to use in the management of the organization. The reports generated, using these accounts, are lengthy and detailed. HSR sends monthly reports to Deschutes County and the reports used are too detailed for reporting to the county. The auditors have recommended formatting the reports in a more abbreviated but informative way to give the county the information required. Page 3 We will ask that the auditors help us to generate these recommended reports and to set them up in Quickbooks as memorized reports so that we can continue to use them for the monthly reports. Auditors have recommended that HSR and Deschutes County agree upon a dollar value and/or percentage change to account balances for which they would require explanatory comments. We look to Deschutes County for their requirements for explanation. The Board of Directors and the Executive Director have already established the dollar value and/or percentage change reporting necessary to the operation that they wish to use. The auditors have recommended several journal entries to the books in order to clear the books and to bring them current. We agree with their fmdingsand will request that the auditors make those entries. These recommendations appear in Exhibit 2 pages 5 and 6. Reports suggested by the auditors appear in Exhibits 4 pages 1 through 6. We will request that the auditors assist us in the implementation oftheir recommendations. Humane Society of Redmond, dba BrightSide Animal Center is very pleased with the findings of the audit performed and with the recommendations proposed by the auditors. We look forward to implementing these recommendations before the end ofthe calendar year. We look forward to working with the auditors to gain the necessary training to implement these changes and hope to have this training completed very quickly over the next few weeks. Sincerely, J2 /-,.../ 4./ > "'v/ ristine R. Bauersfeld, CVT Executive Director Monthly Meeting with Board of Commissioners Finance Director/Treasurer AGENDA December 15, 2014 (1) Monthly Investment Report -November 2014 (2) November 2014 Financials (3) Financial Policies ~ Deschutes County Municipal Debt $ 5,420,000 3.30% Corporate Notes 31,004,000 18.86% Time Certificates 4,820 ,000 2.93% U. S. Treasuries 7,000,000 4.26% Federal Agencies 38,984,000 23.72% LGIP/BOTC 77,149,741 46.93% Total Investments $ 164,377,741 100.00% Total Portfolio: By Investment Types Municipal Debt Corporate3.3% Notes 18.9% Time Certificates 2.9% u. S. Treasuries 46 .9% LGIP/BOTC 4.3% Federal Agencies 23.7% Category Maximums: U.S . Treasuries 100% LGIP 100% Federal Agencies 75% Banker's Acceptances 25% Time Certificates 50% Municipal Debt 25% Cor~orate Debt 25% Term Minimums 0-30 days 10% Under 1 Year 25% Under 5 Years 100% Investments By County Function General $ 164,377,741 $ Investment Income Fiscal Year 2014-15 Nov-14 1 1 Y-T-O 92,535 $ 382 ,643 -- Total Investments $ 164,377,741 Total Investment Income Less Fee : 5% of Invest. Income Investment Income -Net 1$ 92,535 (4,627) 87,908 290,107 (14,505) $ 275,602 Yield Percentages -~.~BOTe r LGIP ~ 0.50% 0.54 % Investments ~ 0.80% 0.83% Average ~ 0.68% 0 .70% Months to Maturity o to 30 Days 47.02% Under 1 Year 55.33% Under 5 Years 100.00% Deschutes Coun!}llnvestments I i I I Portfolio Management I Portfolio Details -Investments ~-I , November 30 , 2014 I, I Purchase Maturity I Days To Ratings Coupon Par Market Book Call CUSIP I Security l Broker Date Date Maturity 'Moodys I S&p Rate Y11II 365 Value Value Value Date 4001174329 !Columbia State Bank CO 1215/2013 1215/2014 4 0 .210 0 .213 140,000 140,000 140,000 - 8941748454 ~ Sterling Savings Bank CD 7/1/2013 . 1/1/2015 31 0 .200 0.203 : 2 ,000,000 I 2,000,000 2,000,000 -~- HFBCO i Home Federal Bank CD 211/20 13 1131/2015 61 0 .200 0.203 140,000 140,000 140,000 4001154309 IColumbia State Bank CD 411/2013 3130/2015 119 0 .150 0 .152 1 100,000 100,000 100.000 - 273-150017-5 South Valley Bank CD 5/20/2013 . 5/20/2015 170 I 0.748 0 .758 200.000 1 200,000 200,000 - - ~972oo2570 IUmpqua Bank 61712014 1 617/2015 188 1 0,400 0406 240,000 : 240,000 240.000 - 3692G5F7 iGeneral Electric -Corporate N I CASTLE 9/17/2013 6130/201 5 211 !AA+ IAI 2 .375 0.865 1,400,000 I 1,416,730 1,412,150 - 36962G5F7 General Electric -Corporate N CASTLE 1110/2014 6/30/2015 211 jAA+ AI 2 .375 0.501 545.000 ' 551,513 550.902 - SYS10316 1 Umpqua Bank 7/9/2013 7/9/201 5 1 220 1 0 .500 0.507 ' 2,000,000 i 2,000,000 2,000,000 - 91159HGX2 :US Bancorp I CASTLE 4/212014 7/27/2015 238 i A+ 'Al 2,450 0 .501 1,180,000 I 1,196,673 1,195,009 -­ 91159HGX2 'U S Bank -Corp Note CASTLE I 3/2612014 7/27/2015 238 ,A+ IAI 2.4 50 0 .500 : 1,573,000 I 1,595,226 1,593,012 -- 864590AB2 1 Morgan Hill Redev-B CASTLE 1 1011/2014 9/1/2015 274 ~ AA-1.120 0 .450 ' 750,000 : 753,240 753,755 - 064159BA3 Bank of Nova Scotia CASTLE 413/2014 10/9/2015 1 312 'A+ ·Aa2 0.750 0 .621 1 540,000 J 541 ,561 540,594 36962G4T8 iGeneral Electric -Corporate N CASTLE 7/24/2014 11/9/2015 343,AA+ ·Al 2 .250 0 .500 , 2,000,000 ' 2,034,280 1 2,032,708 - - 7427180S5 iProcter & Gamb~e CASTLE 1216/2013 11115/2015 349 ;AA­AA3 1.800 0,430 , 1,000,000 ; 1,014,220 1,013,022 , -- 532457AN8 I Eli Lilly & Co. CASTLE 3124/2014 1/1/2016 396 !AA­A2 6 .570 0.500 1,408,000 ! 1,499,858 1 1,500,049 -- 084670BG2 ! Berkshire Hathaway Inc CASTLE 31312014 2/11/2016 437 'AA .lAa2 0 .800 0 .500 ' 1,000,000 1,003,870 1,003,561 I ­ 17275RAC6 I Cisco Systems Inc CASTLE 2127/2014 212212016 448 I AA­IAI 5 .500 0.550 1,874,000 I 1,987,340 I 1,986,857 -- 06406HCG20 Bank of New York Mellon Corp CASTLE 4/4/2014 -l--314/2.~~.6 459 1A+ AI 1 0.700 0 .681 1,000,000 , 1,002,170 ! 1,000,236 2/3/2016 3133734F6 : Federal Home Loan Bank CASTLE 5/2/2014 4115/2016 501 'AA+ Aaa 0 .772 1 0 .600 650.000 . 650,494 ' 651.526-. CAStLE ,1IWi014 411t12016 605 AA· Aa3 2-875 0.850 1.500000 ,.-1~. .. 47816OAYO !Johnson & Johnson CASTLE 1/7/20 14 5/15/2016 531 !AAA Aaa 2 .150 0 .620-.l 1,529,000 1 .~5,451 1 1,562,748 - 949746QU8 iWelis Fargo Corporate Note V INISP 212012014 6115/2 016 562 'A+ A2 3 .676 0 .750 ' 1,000,000 1,043,850 : 1,044.552 1 ­ 949746QU8 Wells Fargo Corporate Note CASTLE 101212014 6/15/2016 562 1A+ A2 3 .676 0 .870 1,000,000 1,043,850 1,042,775 - 686053CF4 Oregon School Boards Assoc CASTLE I 317/2014 6/30/2016 577 'A+ Aa2 0 .000 0999 , 3 ,000,000 2 ,955,540 ' 2,953,308 1 ­ 31359YBY2 Federal National Mtg Assn 1 CASTLE 10116/2014 1 7115/2016 592 0 .354 1 0 .365 : 1693,oooJ 1.674,292 i 1,683.158 1 ­- 88059EMPS Tennessee Valley Authority CASTLE 10/29/2014 7/1512016 592 A83~ 0,490 0 .507 2.000.000 1,978 ,640 ' 1.983.879 . -CASaE 1112612014 !ZD/20111 697 AA­' 2.300 0 .800 1.630_000 1~87CI:1 tl' 1.1169.841 .. 912828 QX l U.S. Treasury MBS 6119 /2014 7/3112016 608 I AA-I Aaa 1.500 0 .548 1,000,000 1.019,140 1,015.731 - - 3134G56B6 ,Federal Home Loan MIg Corp I M BS 71712014 8/26/20 16 634 i AA+ IAaa 0 .580 0 .629 2 ,000,000 2,000,780 : 1998,293 2126/2015 31359YLS4 IFederal National MIg Assn PJ 3/51201 4 9115/2016 654 1AA+ ~ 0 .778 0 .812 672,000 664,218 662,498 : -- 3133EAZ76 : Federal Farm Credrt Bank CASTLE I 5/2312014 9/26/2016 6651AA+ Aaa 0 .690 0 .686 3 ,000,000 2.998.140 , 3,000,233 : -- 3133EAZ76 i Federal Farm Credrt Bank CASTLE 10/8/2014 9126/2016 665 :AA+ Aaa 0 .690 0.690 2 ,000,000 1,998.760 2 ,000,000 I -­ 3131A1C08 I Federal Home Loan Bank CASTLE 7/17/2014 9/28/2016 667 i AA+ Aaa 1.125 0.728 2 ,000000 2 ,014,540 , 2 ,011.908 1 9/28/2015 313OA3845 Federal Home Loan Bank MBS 10/28/2014 10/28/2016 697 :AA+ IAaa 0 .700 0.659 1 750,000 749,445 , 7 50,552 I 1012812015 912828RM4 U.S . Treasury CASTLE 121 27/2013 1013112016 7oo !AA+ Aaa 1.000 1 0.727 1 1.000,000 1,010,630 : 1,005,158 i - 06050TLR I Bank of America -Corporate CASTLE 51 13/2014 11114/2016 1 714 'A A2 1.125 1 1.050 1 1,900,000 1 1,900,798 ' 1.902,728 i ­ - 3133ECIIV\I2 Federal Farm Credrt Bank I CASTLE 11211712013 1217/2016 737 i AA+ ;Aaa 0.875 0 .722 1 2,100,000 1 2,109,975 2,106,683 1 ­- 0641590Al Bank of Nova Scotia CASTLE 619/2014 112113/2016 743 !A+ Aa2 1 1.100 ) 0 .910 1 1,800,000 1 1.807,650 . 1,806,850 1 -- 3136G1XP9 Federal National Mtg Assn PJ 3/6/2014 12119/2016 749 1AA+ Aaa 0.800 ' 0 .788 1 2,000,000 2 ,002,080 I 2 ,000,500 i 2119/2015 06406HCA5 Bank of New York Mellon Core CASTLE 4/23/2014 111712017 778 ,A+ I AI 1 2.400 1.067 1 2,000,000 2,057,580 I 2 055 737 1 1211812016 912828SC5 U.S. Treasurv CASTLE 1116/2014 113112017 ~AA+ IAaa 0.875 0844 ! 2 ,000,000 2,012 ,820 1 2 ,001 337 j - - ~LE 137!1 -un -3.1IIIO.IIIXI " . 0641590Z6 Ban k of Nova Scotia 511/2014 311712017 837 1A+ Aa2 0 .800 0.906 1000,000 1,006,450 997,608J 311712016 912828 SS0 U .S. Treasury WF I 1117/2014 4/30/2017 881 ,AAA Asa 0 .815 ' 0.950 1 2,000 .000 1 2 ,009,680 I 1.996.440 -- 037833AM2 Apple Inc CASTLE I 612412014 5/5/2011 886 1AA+ IAal 105~1 2000,000 2,009,340 I 1,999,66U -- 3135GOZ08 Federal National Mtg Assn PJ 101712014 5116/2011 897 !AA+ Aaa 2.000 , 1.121 3.000.000 3,066,000 3 ,060,851 I 5/1612016 89236TBH7 Toyota Mlr Cred - Corp N CASTLE I 7/29/2014 I 5/16/2017 897!AA­AA3 1.125 1.1 50 2.125,000 2 ,125,808 2 ,123,693 I - 3136FPYB7 Federal National MIg Assn VINISP 21712014 1 5/23/2017 904 ,AA+ A aa 2.050 1 0.8 85 1,460,000 1,498,383 1,501,430 i - 31359MEL3 Federal National MIg Assn CASTLE 112/23/2013 I 61 112011 ' 913 1AA+ Aaa 1.061' 1.115 1,000.000 1 978,870 973,082~ " 31359MEL37 Federal National MIg Assn CASTLE 1/24/2014 L 611/20 17 913 'AA-Aaa 1.081 ' 1.136 1,050.000 I 1.027,814 1,021 ,209 ' - 29270CYZ2 Bonneville Power Administratio CASTLE 4124/2014 7/1/2017 943 1AA­Aal I 1191 i 1.111 670,000 670,844 670,451 1 ­ 84247PHS3 Southern CA Public Power Autho :CASTLE 6/11/2014 111/2017 943IAA­1145i 1.180 1,000,000 996,080 999,107 ' -- 912828TM2 U .S . Treasury :CASTLE 9110/2014 8131/2017 i 1004 : 1 0.625 , 1.061 1,000,000 994.530 988,227 i ­- 313383JB8 Federal Home Loan Bank VINISP 1212612013 9/27/2017 ! 1031AA+ I Aaa 1.000 ' 1.250 I 1,000,000 I 998,340 993,126 i -- 3136GOC74 Federal National MIa Assn I VINISP I 2/3 /2014 912712011 , 1031 1AA+ IA s a 1.000 0.943 1,050,000 1,053,833 . 1,051,656 1 9/2112015 31 3OA1ZKl Federal Home Loan Bank i MBS 5/28/2014 ~.~:7 ' ~W~+ Aaa I 0.750 0 .750 1.000.000 1,000.380 1,000,000 ' - -,­'CASTLE. 17 1110 "AA+ 1.205 1:288 1.059.DOCI 1.018.813 1:011.842 •• 3 1300N71 Federal Home Loan Bank VINISP 1 41212014 ' 1130/2018 1156 1AA+ Aaa 2 .000 , 1.110 1,500,000 1 1,503 ,180J 1.513 ,266 \ 113012015 3136G1AU3 Federal National Mtg Assn :VINISP 112123/2013 1 1130/2018 +~+ 0 .700' 1,420 1,000.000 I 990,020 989,705 1 113012015 3 135GOVU4 Federal National Mtg Assn 'VINISP I 1/24/2014 4/312018 : 1219 1AA+ ,Aaa 1.125 1 1.540 1,000,000 991,970 986.618 4/312015 313OA25R3 Federal Home Loan Bank 'MBS 6/19/2014 611912018 ; 1296 :AA+ Aaa 1.000 1.026 2 ,000,000 2 ,000.800 1,998,225 1 1211912014 3136G1 6BO Federal National MIg Assn VINISP 112112014 12127/2018 . 1487 1AA+ A aa 0.750 , 1.820 1.000,000 992,510 915.880 ! 1212112014 ILGIP 1 1 I 0 .500 , 0.500 73,266,392 73 ,266.392 73,266,392 I Bank of the Cascades 1 1 I 0 .500 0 .5OO ! 3,883,349 1 3,883,349 3,883,349 ! : 164 371741 : 165,020515 164,904,848 ! Memorandum Date: December 8,2014 To: Board of County Commissioners Tom Anderson, County Administrator From: Wayne Lowry, Finance Director RE: Monthly Financial Reports Attached please find November 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), Early Learning Hub (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 November 30, 2014 (42% of Fiscal Year) FY2014 I %of Actual Actual Budget 21,906,239 20,825,333 92% 704,120 358,021 62% 2,116,386 1,395,750 62% 875,381 440,945 50% 1,276,019 569,184 48% 16,097 7,711 48% 226,973 111,454 61% 236,278 128,239 58% 80,787 24,049 24% 91,900 10,000 40% 2,000 -nla 27,532,179 23,870,687 85% 3,559,750 1,518,752 40% 1,293,531 596,666 39% 59,895 26,554 38% 5,382,874 2,211,307 39% 796,232 348,853 40% 292,672 130,750 37% 248,054 107,918 42% 130,054 -nJa 1,432,177 397,299 35% 13,195,239 5,338,098 39% 16,327,584 6,162,358 44% 29,522,823 11,500,456 41% (1,990,644) 12,370,231 10,371,843 8,381,199 109% $ 8,381,199 $ 20,751,430 a) b) c) c) d) c) a) Current year taxes received beginning in October b) PIL T received in July -$500,000 c) YTD Actual includes two quarters of A &T Grant FY2015 Budget I Projection l $ Variance 22,736,401 23,136,401 400,000 576,500 576,500 2,247,299 2,247,299 876,137 876,137 1,181,190 1,200,000 18,810 16,117 16,117 182,612 296,212 113,600 222,199 222,199 101,986 101,986 25,000 25,000 28,165,441 28,697,851 532,410 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 27,820,480 344,961 877,371 532,410 7,692,433 8,381,199 688,766 $ 8,037,394 $ 9,258,570 $1,221,176 Page 1 COMM JUSTICE-JUVENILE Statement of Financial Operating Data July 1, 2014 through November 30,2014 (42% of Fiscal Year) FY2014 I %of Actual BudgetActual FY2015 Budget I Projection I $ Variance Revenues OVA Basic & Diversion State Grant Inmate/Prisoner Housing Jail Funding HB #2712 Food Subsidy Interfund Grant -Gen Fund Interest on Investments Leases SB #1065-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 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 4,850 5,000 3,654 3,300 8,330 4,084 - 2,009 1,205 - 423 $ 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 $ 188,228 2,079,729 406,712 - 915 2,487,356 (2,299,128) 2,236,810 (62,318) 1,244,605 1,182,288 26% 0% 112% 50% 20% 25% 52% nla 139% 91% 0% nla nla nla 41% a) b) c) a) d) a) e) f) g) h) i) j) k) 359,149 91,379 40,000 36,568 24,000 20,000 7,000 6,000 4,500 3,800 1,025 359,149 121,002 75,000 36,568 14,400 20,000 8,700 7,500 24,000 6,240 4,800 1,205 1,025 29,623 35,000 (9,600) 1,700 7,500 18,000 1,740 (3,800) 4,800 1,205 32% 593,421 679,589 86,168 40% 40% 0% 25% e) e) 5,146,491 1,021,392 1,100 3,660 5,065,000 960,000 3,660 81,491 61,392 1,100 40% 6,172,643 6,028,660 143,983 (5,579,222) (5,349,071) 230,151 42% 5,368,346 5,368,346 (210,876) 19,275 230,151 100% 1,250,000 1,244,605 {5,395} $1,039,124 $1,263,881 $ 224,757 b) Additional grant awards. Payments received quarterly c) Increase in projection due to out-of-County detention revenue d) Decrease in projection due to detention population numbers 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) Increased projection due to more than anticipated revenue for community service projects i) Agreement with District Attorney's Office no longer in effect j) Policy, requiring supervision fees, not antiCipated at the time the FY 2015 budget was prepared. Projection based on annualizing year to date k) 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) Sheriffs 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 November 30,2014 (42% of Fiscal Year) FY2015 Actual I % of Budget Budget I Projection I $ Variance 17,571,426 86% 20,365,842 21,048,059 682,217 10,130,691 79% 12,751,766 12,848,796 97,030 27,702,117 84% 33,117,608 33,896,855 779,247 1,028,642 42% 2,467,673 2,467,673 493,541 41% 1,192,980 1,192,880 100 753,650 40% 1,886,365 1,886,265 100 663,762 41% 1,627,803 1,627,703 100 3,498,787 40% a) 8,705,700 8,635,177 70,523 287,446 36% a) 798,805 783,705 15,100 6,285,866 41% b) 15,214,157 15,168,157 46,000 129,048 43% 302,867 302,767 100 64,965 37% c) 177,852 385,315 (207,463) 643,371 39% 1,655,424 1,655,424 201,104 36% 551,318 551,218 100 330,825 41% 806,044 811,207 (5,163) 30,335 42% 72,813 72,813 14,411,343 41% 35,459,801 35,540,304 (80,503) 13,290,774 (2,342,193) (1,643,449) 698,744 200,000 - 13,090,774 100% 0% 200,000 200,000 (2,742,193) 200,000 200,000 (2,043,449) 698,744 9,225,556 $ 22,316,330 120% 7,658,937 $4,916,744 9,225,556 $ 7,182,107 1,566,619 $2,265,363 a) Due to unfilled positions, personnel expenses will be less than budgeted b) Due to unfilled pOSitions, personnel expenses will be less than budgeted. 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 Revenues (Fund 255) Law Enf Dist Countywide Law Enf Dist Rural Total Revenues Expenditures {Fund 255} Sheriff's Services Civil/Special Units Automotive/Communications Investigations/Evidence Patrol Records Adult Jail Court Security Emergency Services Special Services Training Other Law Enforcement Svcs Non-Departmental Total Expenditures Revenues less Expenditures July 1, 2014 through November 30,2014 FY2014 (42% of Fiscal Year) Actual Actual I Budget 20,817,324 9,162,855 36% 12,278,716 5,248,488 35% 33,096,040 14,411,343 36% 2,308,182 1,028,642 42% 1,132,029 493,541 41% 1,701,586 753,650 40% 1,418,744 663,762 41% FY2015 Budget I Projection I $ Variance 25,428,019 22,382,290 (3,045,729) 14,948,526 13,158,014 (1,790,512) 40,376,545 35,540,304 (4,836,241) 2,467,673 2,467,673 1,192,980 1,192,880 100 1,886,365 1,886,265 100 1,627,803 1,627,703 100 8,247,222 3,498,787 40% a) 8,705,700 8,635,177 70,523 761,260 287,446 36% a) 798,805 783,705 15,100 14,277,113 6,285,866 41% b) 15,214,157 15,168,157 46,000 294,563 129,048 43% 302,867 302,767 100 194,888 64,965 37% c) 177,852 385,315 (207,463) 1,352,528 643,371 39% 1,655,424 1,655,424 506,938 201,104 36% 551,318 551,218 100 801,895 330,825 41% 806,044 811,207 (5,163) 81,701 30,335 42% 72,813 72,813 33,078,650 14,411,343 41% 35,459,801 35,540,304 (80,503) $ 17,390 -$4,916,744 $ $ {4,916,744} a) Due to unfilled positions, personnel expenses will be less than budgeted b) Due to unfilled positions, personnel expenses will be less than budgeted. 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-:S Expenditures Sheriffs Services Personnel Materials & Services Capital Outlay Total Sheriff's Services Civil/Special Units Personnel Materials & Services Capital Outlay Total Civil/Special Units AutOmotive/Communications Personnel Materials & Services Capital Outlay Total Automotive/Communications Investigations/Evidence Personnel Materials & Services Capital Outlay TotallnvestlgationslEvidence 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 (D/S & Cap Proj) Total Adult Jail Court Securitv 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-Departmenta, Total Expenditures SHERIFF -Expenditure Detail Statement of Financial Operating Data July 1, 2014 through November 30,2014 (42% of Fiscal Year) FY2015FY2014 Actual I %ofBudget Budget I Projection I $ VarianceActual 590,544 41% 965,387 1,342,795 438,098 43% -0%- 2,308,182 1,028,642 42% 457,111 43% 104,389 1,027,640 36,430 31% -0%- 493,541 41%1,132,029 165,659 41% 1,265,667 400,169 587,991 40% 35,750 -0% 1,701,586 753,650 40% 593,694 40% 140,761 1,277,983 70,068 44% -0%- 663,762 41%1,418,744 7,450,178 3,127,013 40% 547,770 233,937 37% 249,274 137,837 40% 8,247,222 3,498,787 40% 271,705 39",4 101,963 659,297 15,741 15% -0% 761,260 - 287,446 36% 5,179,022 41% 2,069,651 11,899,534 856,277 42% 63,176 33,434 160% 244,752 217,133 45% 14,277,113 6,285,866 41% 123,619 42% 10,390 284,173 5,429 54% -0% 294,563 - 129,048 43% 59,653 40% 25,718 169,170 5,312 18% -00/0- 64,965 37%194,888 518,248 41% 183,769 1,152,258 60,376 27% 16,500 64,747 41% 1,352,528 643,371 39% 168,818 40% 121,303 385,634 32,286 24% -0% 506,938 - 201,104 36% 272,939 38% 70,773 731,122 45,583 56% 12,303 172% 801,895 - 330,825 41% 30,335 42% 81,701 81,701 30,335 42% $ 33078,650 $14,411,343 41% 1,431,828 1,431,828 1,020,745 1,020,745 15,100 15,100 2,467,673 2,467,673 1,073,870 1,073,870 119,010 119,010 100 100 1,192,980 1,192,880 100 399,334 399,334 1,486,931 1,486,931 100 100 1,886,365 1,886,265 100 1,470,106 1,470,106 157,597 157,597 100 100 1,627,803 1,627,703 100 7,728,332 7,657,809 70,523 636,868 636,868 340,500 340,500 8,705,700 8,635,177 70,523 692,244 677,244 15,000 106,461 106,461 100 100 798,805 783,705 15,100 12,675,178 12,563,178 112,000 2,039,314 2,078,314 (39,000) 20,900 47,900 (27,000) 478,765 478,765 15,214,157 15,168,157 46,000 292,715 292,715 10,052 10,052 100 100 302,867 302,767 100 147,942 147,942 29,810 237,373 (207,563) 100 100 177,852 385,315 (207,463) 1,273,721 1,273,721 223,703 223,703 158,000 158,000 1,655,424 1,655,424 416,955 416,955 134,263 134,263 100 100 551,318 551,218 100 717,594 717,594 81,310 81,310 7,140 12,303 (5,163) 806,044 811,207 (5,163) 72,813 72,813 72,813 72,813 $35,459,801 $ 35,540,304 $ '80,503~Pag 4 LED #1 • Countywide Statement of Financial Operating Data $ 14,462,480 a) Current year taxes received beginning in October b) 1st Otr & 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 g) Transfer from Fund 240 for Court Security will be higher than planned 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 & TRANSFERS DC Sheritrs 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 November 30, 2014 (42% of Fiscal Year) FY 2015 Actual 1% of Budget Budget I Projection I $ Variance 15,885,870 92% a) 17,292,244 17,542,244 250,000 257,855 71% 360,700 360,700 814,508 50% b) 1,628,947 1,628,947 166,610 79% c) 210,000 300,000 90,000 66,976 45% 150,000 150,000 107,805 100% 107,806 107,806 18,113 39% 46,143 46,143 19,250 23% d) 85,370 292,933 207,563 66,125 83% e) 80,000 220,000 140,000 18,066 23% f) 80,000 50,000 (30,000) 10,072 50% 20,000 20,000 19,669 39% 50,000 50,000 26,042 43% g) 60,632 85,286 24,654 10,569 42% 25,000 25,000 12,944 32% 40,000 40,000 48,963 75% 65,000 65,000 21,988 34% 64,000 64,000 17,571,426 86% 20,365.842 21,048,059 682,217 9,162,855 80,000 - 36% 100% 0% 25,428,019 80,000 100,000 22,382,290 80,000 100,000 3,045,729 9,242,855 36% 25,608.019 22,562.290 3,045,729 8,328,571 (5,242,177) (1,514,231) 3,727,946 6,133,909 117% 5,242,177 6,133,909 891,732 $ $ 4,619.679 $4,619,679 Page 5 LED #2 -Rural 702 Statement of Financial Operating Data FY 2015 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 November 30,2014 (42% FY 2014 of Fiscal Year) Actual Actual 1% of Budget 7,988,657 7,573,082 92% a) 8,272,852 8,372,852 100,000 262,227 125,103 74% 169,000 169,000 2,838,797 1,960,708 67% 2,920,654 2,920,654 486,678 217,920 42% 523,010 523,010 155,221 50,319 30% 169,000 169,000 124,246 33,021 25% b) 130,600 130,600 135,023 52,177 40% 130,000 130,000 119,984 51,122 42% 121,650 121,650 101,375 22,625 30% 76,500 76,500 65,088 2,241 4% c) 55,000 55,000 84,285 8,736 21% d) 42,000 42,000 24,023 -0% c) 27,000 27,000 21,715 8,099 39% 21,000 21,000 17,435 8,330 56% 15,000 15,000 16,213 -0% e) 10,000 (10,000) 12,030 7,030 nfa 7,030 7,030 73,333 10,179 15% 68,500 68,500 Total Revenues 12,526,331 10,130,691 79% 12,751,766 12,848,796 97,030 EXPENDITURES & TRANSFER DC Sheriff's Office DC Comm Systems Reserve S 12,278,716 120,000 5,248,488 120,000 35% 100% 14,948,526 120,000 13,158,014 120,000 1,790,512 Transfer to Reserve Fund Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance 100,000 -0% 100,000 100,000 $ 12,498,716 27,614 3,046,683 3,074,297 5,368,488 4,762,204 3,074,297 -, 7,836,501 35% 127% 15,168,526 (2,416,760) 2,416,760 $ 13,378,014 (529,218) 3,074,297 $2,545,079 1,790,512 1,887,542 657,537 $2,545,079 a) Current year taxes received beginning in October b) DUll overtime grant reimbursements not yet received c) Quarterly billing in arrears, service levels in future quarters will be higher d) Justice Assistance Grant not yet received e) BlM notified DCSO that contract would not be renewed after FY 2015 Budget was adopted Page 6 PUBLIC HEALTH Statement of Financial Operating Data FY 2014 JUly 1, 2014 through November 30, 2014 (42% of Fiscal Year) Actual Actual I %of Budget 2,878,140 1,241,455 39% 767,248 78,945 10% 812,441 336,149 51% 400,900 92,138 17% 95,011 471,293 381% 139,171 6,496 2% 232,968 40,768 21% 229,520 1,723 161,576 69,906 69% 100,535 60,615 61% 80,653 20,888 26% 92,637 3,438 5% 36,655 14,860 36% 52,433 613 2% 9,077 5,174 86% 38,192 49,747 3316% 10,135 6,137,293 18,646 666% 2,512,854 39% 6,457,193 2,748,156 40% 2,043,710 758,678 36% -20,000 99% 157,320 8,658,223 (2,520,930) 41,160 25% 3,567,994 39% (1,055,140) 2,701,475 1,125,615 42% 33,000 -nla 65,100 2,799,575 278,645 16,275 25% 1,141,890 41% 86,750 $ 1,273,934 1,552,578 1,552,578 99% $ 1,639,328 FY 2015 Budget I Projection I$ Variance Revenues State Grant Environmental Health-Lic Fac OMAP Family Planning Exp Proj Interiund 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 a) 3,202,798 3,385,861 183,063 b) 779,450 779,450 655,250 825,250 170,000 550,000 230,000 (320,000) a) 123,618 476,976 353,358 269,678 216,775 (52,903) 196,400 196,400 1% a)c) 162,352 120,336 (42,016) a) 101,585 171,491 69,906 100,000 100,000 80,216 80,216 a) 69,291 3,438 (65,853) 41,000 41,000 c) 39,609 30,759 (8,850) 6,000 13,000 7,000 a) 1,500 50,629 49,129 2,800 20,000 17,200 6,381,547 6,741,581 360,034 6,876,305 6,700,000 176,305 d) 2,090,131 2,421,670 (331,539) 20,200 20,000 164,640 164,640 9,151,276 9,306,310 (155,034) (2,769,729) (2,564,729) 205,000 2,701,475 2,701,475 65,100 65,100 2,766,575 2,766,575 (3,154) 1,570,821 201,846 1,552,578 205,000 {18,243~ $ 1,567,667 $ 1,754,424 $ 186,757 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. Appropriation will be increased as necessary Page 7 200 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 November 30, 2014 (42% of Fiscal Year) FY 2014 I %of Actual Actual Budget FY 2015 Budget I Projection I $ Variance 8,260,932 7,801,239 469,069 184,980 219,846 246,484 142,665 129,788 127,000 6,952 63,750 21,190 16,000 6,540 52,891 12,918 31,820 120,000 28,157 4,651,155 41% 11,210,767 11,210,767 3,526,269 37% a) 9,589,680 9,170,999 (418,681) 116,401 30% 390,000 436,046 46,046 71,664 35% 204,849 201,879 (2,970) 75,616 38% 201,610 201,610 106,905 59% 180,300 180,300 49,664 33% 151,000 151,000 53,532 38% 140,600 140,600 36,412 29% 127,000 127,000 -0% b) 65,000 (65,000) -0% 34,000 34,000 12,544 64% 19,500 19,500 1,000 5% 18,800 18,800 3,520 54% 6,500 6,500 335,876 nfa c) 335,876 335,876 -nfa 11,200 nfa 11,200 11,200 -nfa 2,108 40% 5,318 5,318 17,942,221 9,053,866 41% 22,344,924 22,251,395 (93,529) 12,415,866 6,738,744 - 204,900 19,359,510 5,829,020 2,446,390 - 51,225 8,326,635 38% 27% 0% 25% 34% 15,502,876 8,938,569 100 204,900 24,646,445 14,500,000 8,587,733 204,900 23,292.633 1,002,876 350,836 100 1,353,812 (1,417,289) 727,232 (2,301.521 ) (1,041,238) 1,260,283 1,377,302 293,593 1,670,895 253,606 2,671,137 $2,924.742 573,875 78,164 652,039 1,379,271 2,924,742 $4,304,013 42% 42% 42% 88% 1,377,302 187,594 1,564,896 (736,625) 3,313,248 $2,576,623 1,377,302 187,594 1,564,896 523,658 2,924,742 $3,448.400 1,260,283 {388,506) $ 871,777 a) Oregon Health Authority grant projected at amended contract amount b) Contract not executed c) Grant payments received in FY 2014 will be reported as FY 2015 revenue Page 8 COMMUNITY DEVELOPMENT Statement of Financial Operating Data FY 2014 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 InlOut In: General Fund -UR 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 November 30,2014 (42% of Fiscal Year) I %of Actual Budget 22,011 43% a) 125 5% 135,201 50% 899,157 56% 188,474 45% 117,498 56% 180,967 41% 488,785 54% 224,240 40% Budget 51,225 2,500 273,000 1,616,713 418,506 211,500 437,358 902,876 560,658 FY2015 I Projection I $ Variance 48,206 2,500 309,859 1,858,579 418,506 211,500 437,358 1,060,999 572,451 (3,019) 36,859 241,866 158,123 11,793 2,256,458 50% 4,474,336 4,919,958 445,622 719,615 48% 1,500,181 1,500,181 51,761 40% 129,011 129,011 118,401 40% 297,852 297,852 313,580 38% b) 822,664 852,164 (29,500) 96,270 41% 234,152 234,152 115,322 41% 281,699 281,699 86,360 31% c) 274,228 279,228 (5,OOO) 312,757 44% d) 706,730 738,230 (31,500) 171,219 31% e) 553,993 663,993 (110,OOO) 156,000 90% 173,673 156,000 17,673 2,141,285 43% 4,974,183 5,132,510 (158,327) 115,173 (499,847) (212,552) 603,949 69,488 42% 166,770 166,770 - (90,360) (90,360) (90,360) 0% {687,470} {687,470~ (20,873l {611,060~ {611,060} 94,301 (1,110,907) (823,612) 287,295 2,037,201 128% 1,589,113 2,037,201 448,088 $ 2,131,502 $ 478,206 $1,213,589 $ 735,383 a) Reduction is due to vacant tenant space (projected at $20,000; no current tenant) b) $22,000 for Building Division portion of Fee Study &Financial Plan and $7,500 for vehicle printers c) $5,000 for Environmental Health portion of Fee Study &Financial Plan d) $22,000 for Planning Division portion of Fee Study &Financial Plan and TML for retired staff e) Senior Planner position and consulting fees Note: b) -e) Appropriation will be increased as necessary Page 9 Revenues Motor Vehicle Revenue Forest Receipts Federal -PIL T Payment Other Inter-fund Services Cities-Bend/Redmond/Sisters State Miscellaneous Sale of Equip & Material Assessment Payments (P&I) Mineral Lease Royalties Interest on Investments Miscellaneous Total Revenues Expenditures Personnel Services Materials and Services Debt Service Capital Outlay Transfers Out Total Expenditures Revenues less Expenditures Trans In -Solid Waste Trans In -Transp SDC Trans In-Road Imp Res Total TransfensIn Change in Fund Balance Beginning Fund Balance Ending Fund Balance ROAD Statement of Financial Operating Data July 1,2014 through November 30,2014 (42% of Fiscal Year) FY2014 I 'Yo or Actual BudgetActual 11,300,058 4,721,406 42% a) 1,259,367 130 0% b) 1,064,365 1,250,809 123% c) 850,395 104,171 11% d) 1,097,444 62,382 8% e) 595,804 602,629 100% 275,086 41,590 15% 15,058 87,758 39% 206,097 23,807 17% 49,562 28,117 88% 117,069 19,084 75% 16,830,304 6,941,884 42% 5,313,126 2,276,199 41% f) 8,051,744 3,500,928 33% 106,578 91% g) 121,455 - 1,096,327 12% 450,000 -0% 13,936,325 6,980,032 27% 2,893,978 (38,148) 282,148 74,539 25% h) --0% i)j) --0% i) Budget 11,220,000 1,140,950 1,020,000 971,700 804,200 602,629 271,000 225,840 140,000 32,000 25,500 16,453,819 5,555,695 10,622,604 117,000 8,875,507 600,000 25,770,806 (9,316,987) 298,156 2,000,000 1,000 282,148 74,539 3% 2,299,156 3,176,126 36,391 (7,017,831 ) 6,846,576 10,022,703 112% 8,954,332 $ 10,022,703 $ 10,059,094 $ 1,936,501 a) Per Year-to-date State Highway Fund Revenue Model b) Payment received annually in February c) PILT payment received July 2014 d) Inter-fund service billed at year end e) Billed and collected upon completion of work f) Un budgeted expenses related to unanticipated retirements g) Final payments of two LID loans made in July 2014 h) Transfers made quarterly i) Transfer In-June 2015 j) Revised cash-flow estimate for CIP Projects extending into FY 16 FY2015 I Projection I $ Variance 11,129,000 (91,000) 1,140,950 1,250,809 230,809 971,700 804,200 602,629 271,000 225,840 140,000 32,000 25,500 16,593,628 139,809 5,630,775 (75,080) 10,622,604 106,578 10,422 8,875,507 600,000 25,835,464 (64,658) (9,241,836) 75,151 298,156 750,000 (1,250,000) {1,0001 1,048,156 (1,251,000) (8,193,680) (1 ,175,849) 10,022,703 1,068,371 $1,829,022 $ (107,479l Page 10 ADULT PAROLE & PROBATION Statement of Financial Operating Data July 1, 2014 through November 30,2014 (42% of Fiscal Year) FY2015FY2014 I %of Budget I Projection I $ VarianceActual BudgetActual Revenues SB 1145 3,028,672 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 89,168 41% 220,000 220,000 Probation Superv. Fees 208,461 85,272 45% 190,000 190,000 Interfund -Sheriff 50,000 20,835 42% 50,000 50,000 Crime Prevention Grant 50,000 12,500 25% b) 50,000 50,000 CFC-Domestic 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 3,376 55% 6,150 6,150 Probation Work Crew Fees 9,137 4,569 92% 4,950 6,000 1,050 State Miscellaneous 4,142 -0% d) 4,301 4,301 leases 1,323 -0% 1,500 1,500 Claims Reimbursement 6,997 -nfa Justice Reinvest HB3194 458,143 -nfa Miscellaneous 671 168 34% 500 500 Total Revenues 4,384,428 1,986,939 52% 3,851,530 3,854,637 3,107 Expenditures Personnel Services 3,343,789 1,464,239 40% 3,623,526 3,623,526 Materials and Services 1,107,365 392,413 34% 1,148,766 1,148,766 Capital Outlay --0% 100 100 Total Expenditures 4,451,154 1,856,652 39% 4,772,392 4,772,292 100 Revenues less Expenditures (66,726) 130,287 (920,862) (917,655) 3,207 Transfers In-General Fund 451,189 187,995 42% 451,189 451,189 Change in Fund Balance 384,463 318,282 (469,673) (466,466) 3,207 Beginning Fund Balance 747,520 1,131,982 110% 1,030,824 1,131,982 101,158 Ending Fund Balance $ 1,131,982 $ 1,450,264 $ 561,151 $ 665,516 $ 104,365 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 Budget a) a) a) Revenues Federal Grants Title IV -Family Sup/Pres HealthyStart Medicaid Youth Investment State Grant HealthyStart /R-S-G OCCF Grant Charges for Svcs-Misc Program Fees Miscellaneous Court Fines & Fees Interest on Investments Donations Private Grant Sale of Assets Interfund Grants Total Revenues Expenditures Personnel Services Materials and Services Total Expenditures Revenues less Expenditures Transfers In General Fund General Fund -Other Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance FY2014 Note 1 Actual July 1, 2014 through November 30,2014 (42% of Fiscal Year) Actual I % of Budget 258,463 21.994 60.561 124,493 55,185 249,125 132,326 4,138 4,710 77,873 2,868 50 130 450 329.624 67,119 43% -0% 23.223 39% -nla -nla 84,591 33% -0% -nla -n/a 1,269 63% 32,119 42% 1,000 40% -n/a -nla -nla -0% 1,321,991 209,322 34% 501,770 106,591 41% 258,410 1,402,021 246,073 32% b) 766,142 1,903,791 352,664 34% 1,024,552 (581,800) (143,342) (402,200) 278,739 105,120 42% 252,288 89,350 22,338 25% 89,350 368,089 127,458 37% 341,638 (213,711) (15,884) (60,562) 548,572 334,861 105% 318,121 $ 334,861 $ 318,977 $ 257,559 157,390 21.994 60,000 254,623 39,499 2,000 77,086 2.500 7,260 622,352 FY 2015 $ Variance 232,125 74,735 (21.994) 60,000 292,086 37,463 37.500 (1,999) 2.000 77,086 2,500 7,260 710,557 88,205 258,410 854,347 ~88,205l I PrOjection I $ 274,299 $ 16,740 1,112,757 (88,205) (402,200) 252,288 89,350 341,638 (60.562) 334.861 16.740 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 July 1,2014 through November 30, 2014 FY 2014 (42% of Fiscal Year) Actual Actual Budget I %of 4,209,029 1,989,856 45% 1,518,056 708,047 46% 1,076,538 564,815 52% 210,053 16,309 98,410 58,854 64% 33,345 20,070 45% 40,873 6,487 11,028 6,995 70% 10,801 4,500 42% 21,508 7,229,641 10,976 55% 3,386,909 1,777,663 769,663 40% 3,214,375 1,156,688 34% 930,157 381,624 25,895 5,948,091 1,281,550 282,148 57,128 25% 2,365,103 36% 1,021,805 74,539 545,000 827,148 454,402 275,000 18% 349,539 19% 672,266 1,224,767 $ 1,679,169 1,679,169 118% $2,351,436 FY 2015 Budget I Projection I $ Variance Operating Revenues Franchise Disposal Fees 4,413,809 4,413,809 Private Disposal Fees 1,550,430 1,550,430 Commercial Disp. Fees 1,082,144 1,082,144 Franchise 3% Fees 8% a) 210,000 210,000 Yard Debris 92,000 92,000 Recyclables 45,000 45,000 Special Waste 26% b) 25,000 25,000 Interest 10,000 10,000 Leases 10,801 10,801 Miscellaneous 20,000 20,000 Total Operating Revenues 45% c) 7,459,184 7,459,184 Operating Expenditures Personnel Services 1,936,555 1,936,555 Materials and Services 3,435,926 3,435,926 Debt Service 41% 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 Road 25% e) 298,156 298,156 SW Capital &Equipment Reserve f) 1,525,000 1,525,000 Total Transfers Out 1,823,156 1,823,156 Change in Fund Balance (893,247) (893,247) Beginning 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 RISK MANAGEMENT Statement of Financial Operating Data FY2014 July 1,2014 through November 30,2014 (42% of Fiscal Year) Actual Actual 1% of Budget 272,823 158.245 42% 326.526 163,460 42% 164,150 73,980 42% 1,520,352 650,725 42% 318,566 134,170 42% 139,123 22,288 111% 1,400 395 30% 14 -0% 27,540 6,480 27% 15,567 2,786,061 8,467 56% 1,218,210 42% 268,561 37,078 49,872 2,529 33,139 8,220 161,994 165,361 4,659 10,434 5,619 - 4,531 528,374 166,668 4,974 228,597 57% 178,556 211,158 377,826 875 2,451 181,007 72% - 205 19 22,021 4,534 69,276 92,377 478,204 29,940 34,492 29% 183,890 5,000 5,000 155,474 105,645 44,261 12,790 52,488 735,427 102,324 1,836,329 13,131 320,457 53% 25,920 13% 790,472 50% b) 324,005 124,799 38% 146,109 2,306,443 55,588 28% 970,859 46% 479,618 247.351 2,631,057 3,110,676 101% $3,110,676 $3,358,026 .. FY2015 Budget I Projection I $ Variance Revenues Inter-fund Charges: General Liability Property Damage Vehicle Workers' Compensation Unemployment Claims Reimb-Gen Liab/Property Process Fee-Events/Parades Miscellaneous Skid Car Training Interest on Investments TOTAL REVENUES Direct Insurance Costs: GENERAL LIABILITY Settlement / Benefit Defense Professional Service Insurance Loss Prevention Miscellaneous Repair / Replacement Total General Liability PROPERTY DAMAGE Insurance Repair / Replacement Total Property Damage VEHICLE Professional Service Insurance Loss Prevention Repair / Replacement Total Vehicle WORKERS' COMPENSATION Settlement I Benefit Professional Service Insurance Loss Prevention Miscellaneous Total Workers' Compensation UNEMPLOYMENT -SettlemenUBenefits 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 379,793 379,793 392,304 392,304 177,550 1,561,804 177,550 1,561,804 317,000 317,000 20,000 1,300 27,000 1,300 7,000 110 24,000 110 24,000 15,050 15,050 2,888,911 2,895,911 7,000 a) a) a) 400,000 440,000 (40,000) 250,000 250,000 120,000 120,000 600,000 800,000 {200,OOO) 200,000 190,000 10,000 1,570,000 1,800,000 (230,000) 330,406 330,406 199,140 199.140 2,099,546 2,329,546 {230,OOO~ 789.365 566,365 (223,000) 3,074,957 3,110,676 35,719 $ 3,864,322 $ 3,677,041 $ {187,281} 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 November 30,2014 FY 2014 (42% of Fiscal Year) I %of Actual Actual Budget Budget 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 6,011,239 93% a) 6,482,015 96,644 70% 138,000 -0% b) 150,000 13,323 37% 36,000 194,794 26% c) 750,000 -0% d) 30,000 26,814 89% 30,000 2,156 5% d) 45,000 14,064 5% d) 295,788 -0% d) 11,000 7,964 88% 9,000 -nla 9,369 31% 30,600 7,825,460 6,376,366 80% 8,007,403 4,420,333 1,996,805 66,498 6,483,636 1,919,961 1,003,046 229,639 3,152,646 35% 48% 66% e) 40% 5,521,419 2,077,868 350,000 7,949,287 1,341,824 3,223,720 58,116 7,800,000 (6,458,176) 10,398,030 $ 3,939,854 $ - 3,223,720 3,939,854 7,163,574 nla 116% 58,116 3,410,000 $ 3,468,116 a) Current year taxes received beginning in October b) Reimbursement grant. No eligible expenditures made yet in FY 2015 c) Quarterly payments d) Annual billing in December e) Parking lot progress payment FY2015 I Projection I $ Variance 6,612,015 130,000 138,000 150,000 36,000 750,000 30,000 30,000 45,000 295,788 11,000 9,000 30,600 8,137,403 130,000 5,521,419 2,077,868 350,000 7,949,287 188,116 130,000 188,116 130,000 3,939,854 529,854 $4,127,970 $ 659,854 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-DentalNision Claims Refunds Stop loss Insurance Premium State Assessments Administration Fee (EMBS) Preferred Provider Fee Other -Administration Other -Well ness Admin & Well ness Deschutes On-site Clinic Contracted Services Medical Supplies Other Total DOC Deschutes On-site Phannacy Contracted Services Prescriptions Other Total Phannacy Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance $ $ FY 2014 July 1, 2014 Actual through November %of 30,2014 (42% of Budget Fiscal Year) 14,485,502 $ 6,659,363 43% a) 16,955 8,431 42% b) 813,125 359,945 44% b) 1,595,847 757,994 45% b) 1,061,986 445,285 35% b) 154,981 47,242 43% 2,419 169 0% 67,057 34,370 48% 18,197,871 8,312,799 43% 129,509 51,357 35% 11,633,134 5,088,337 41% c) 657,550 304,220 43% c) 1,731,608 704,771 38% c) (182,448) (229,291) n/a 275,052 132,271 33% 67,753 -0% 333,188 165,312 48% 49,712 16,704 29% 42,969 19,396 43% 117,775 70,397 36% 14,726,294 6,272,116 38% 850,209 309,665 33% 54,806 23,009 66% 27,016 8,286 31% 932,031 340,960 34% 314,801 72,654 24% 1,588,726 391,261 23% d) 13,250 5,527 41% 1,916,777 469,442 23% 17,704,610 7,133,875 36% 493,261 1,178,923 11,967,822 $ 12,461,082 108% 12,461,082 $ 13,640,005 FY 2015 FY2015 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 FY2015 $ Variance Projection $15,966,200 $ 449,200 20,235 235 863,868 53,868 1,819,185 149,185 1,068,683 (191,317) 110,000 - 50,000 - 82,500 10,500 19,980,671 471,671 144,917 - 12,048,002 504,106 666,908 42,586 1,703,451 164,947 (229,291) 229,291 350,000 50,000 215,000 - 410,000 (67,000) 40,000 17,200 44,642 - 195,970 - 15,444,682 941,130 943,500 - 60,000 (25,000) 26,777 - 1,030,277 (25,000) 306,000 - 1,565,000 131,000 13,321 - 1,884,321 131,000 18,504,197 1,047,130 1,476,474 1,518,801 12,461,082 875,372 $ 13,937,556 $2,394,173 1% of Exp covered by Revenues 102.8% 116.5% 99.8% 108.0%1 a) Projection is amount budgeted as HealthlDentallnsurance 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 November 30,2014 FY 2015 -Year to Date (42% FY 2015of YearFY2014 Actual % of Budget Budget I 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 35,590 22,866 52.084 97,917 205.000 6,648 878,251 $ 229,898 16,322 215 3,030 10,486 11,411 200,000 8.576 479,937 895.582 657,882 1,553,464 389,051 231,237 620,289 36.8% 36.3% 1.3% 5.7% 15.5% 100.0% 100.0% 108.6% 46.8% 42.0% 45.5% 43.2% $ 625.000 45,000 $ 549,580 47,322 $ (75,421 ) 2.322 16,000 16,000 52,769 52,769 a) 67,831 50,057 (17,774) b) 11,411 11,411 c) 200,000 245,000 45,000 7.900 9,975 2.075 1,025,911 982,113 (43,798) 926,183 926,183 (0) 508.386 555,333 (46,947) 1,434,569 1,481,516 (46,947) Results of Operations (675,213) Non-Qperating Revenues Transfer-General Fund Transfer-Room Tax -(Fund 160) Transfer-Fair & Expo Reserve Interest Grants Rights & Signage Total Non-Qperating Revenues 374,186 262,900 100,000 409 176,289 72.000 985,784 Non-Operating Expenditures Debt Service Capital Outlay Total Non-Qperating Expenditures 112,974 176,269 289,263 TRT -1% for Marketing Revenues (Fund 170) Less: Expenditures Net TRT 1% for Marketing Change in Fund Balance Beginning Fund Balance Ending Fund Balance (140,352) (408,658) (499,403) (90,745) 152,085 47,451 307 280 20,585 220,708 41.7% 43.7% nfa nla nla 25.7% 39.9% 365,000 108,544 80.000 553,544 365,000 110,770 307 280 81.685 558,042 2,226 307 280 1,685 4,498 68.281 68,281 60.8% 0.0% 60.8% 112.213 100 112,313 112,213 112,213 0 100 100 18,298 16,298 6.3% 6.3% 292,333 288,850 3,483 288,850 288,850 (3,483) ~3,483l 36.056 (53,574) (89,630) -0.4% 87,000 (345} (67,3451 $ 123,056 $ (53,919) $ (176.975) 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 November 30, 2014 Revenues Cost of Goods Sold Beginning Inventory -September 1, 2014 Purchases Food & Beverage/Paper & Chemicals Ending Inventory -November 30,2014 Cost of Food & Beverage labor Cost of Goods Sold Gross Profit Expenses/Expenditures Personnel Other Materials & Services Total Expenses/Expenditures Income -Food & Beverages Activities $59,033.49 $ 27,887.86 (17,772.98) 10,114.88 9,787.92 19,902.80 39,130.69 26,003.42 2,641.30 28,644.72 $10,485.97 17.1% 16.6% 33.7% 66.3% 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 July 1, 2014 through November 30, 2014 (42% of Fiscal Year) I %of BudgetActual FY 2015 Budget I Projection I $ Variance - 147,464 33% a) 450,000 443,838 (6,162) 0% 600 600 236 29% 815 815 147,700 33% 451,415 445,253 (6,162) 172,386 75,569 41% 45% b) 416,045 166,093 416,045 140,177 25,916 247,955 43% 582,138 556,222 25,916 (100,254) (130,723) (110,969) 19,754 31,000 42% 74,398 74,398 (69,254) (56,325) (36,571) 19,754 130,317 121% 107,621 130,317 22,696 $ 61,063 $ 51,296 $ 93,746 $ 42,450 a) $26,768 was received in Nov for Oct revenue; historically, largest portion of revenue collected in Spring months b) $25,000 in software maintenance paid out in July Page 19 CAPITAL PROJECTS • Campus Improvement • Jail Project • North County Campus • Sisters Health Clinic Deschutes County Campus Improvement (Fund 463) Inception through November 30,2014 RESOURCES: Transfer in (Note A) Transfer in -General Fund Transfer in -General County Projects (142) Oregon Judicial Dept Payment Interest Revenue Total Resources Received and Expended $ 796,617 150,000 700,000 20,000 9,437 1,676,053 $ 400 400 $ Total 796,617 150,000 700.000 20,000 9,837 1,676,453 EXPENDITURES: Basement Jail/Boiler Demolition Basement Public File View 1 st Floor Public File View 1 st Floor Restrooms/Haslinger Court 1 st Floor DeHoogiBagley Court/Jury Room Accounting Area Open Workspace Courthouse DA Offices Hearing Room Justice Bldg 21Basement Phases 1/2 "Stone Building" Internal Service Fund Charges Total Materials &Services JB1 JB2 JB3 JB4 JB5 JB6 JB7 JB8 168,109 141,862 117,980 401,231 81.702 40.257 34.348 344,387 720 7,477 1,338.073 338.380 338.380 168.109 141,862 117,980 401,231 81.702 40,257 34,348 682.767 720 7,477 1,676,453 Revenues less Expenditures $ 337,980 Notes: A. Remaining proceeds from the FF&C borrowing for the OSP/911 Building. $ {337,980) Completed Projects I I II i I ~ i JRF 121212014 Deschutes County Jail Project (Fund 456) -Phase II Beginning July 1,2012 Through November 30,2014 Actual (Through November 30,2014) Committed Projected Total (Actual + Committed + Projected) Resources Interest Private Grants (Energy Trust of OR) Transfers In: General County Projects (142) General Capital Reserve (143) General Fund (001) Sheriffs Office (FY 2015) (Note 5) Jamison Acq &Remodel (457) (Note 2) Bond Issuance, net Total Resources $ 42,139 $ 23,034 240,000 1,250,000 750,000 136,000 540,939 8,403,481 11,385,593 $ $ 48,854 48,854 $ 42,139 23,034 240,000 1,250,000 750,000 184.854 540,939 8,403,481 11,434,447 Expenditures Architect (Note 2) Engineering Environmental Surveying Consulting Building &Grounds Fees &Permits, SDCs (water &sewer) Insurance Internal Service Fund Charges Miscellaneous Administrative FF &E -Security System FF &E -Storage System &Other (4) Construction -Expansion &Remodel (3) Construction Contingency Total Expenditures 939,675 38,617 593 500 8,716 12,328 338,201 7,938 41,744 9,972 93,038 56,616 9,882.511 11,430,447 4,000 4,000 939,675 38,617 593 500 8,716 16,328 338,201 7,938 41,744 9,972 93,038 56,616 9,882,511 11,434,447 Net $ {44,854) $ 44,854 JRF 121212014 .. Deschutes County North County -Design Center (Hwy 97), Antler and Unger Inception through November 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 or 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 ACTUAL Received / Project to II Encumbrances II Expended & Commitments Date 150,000 150,000 c) 500 500 1,402,013 1,402,013 a) 25,000 25,000 b) 600,000 600,000 727,534 727,534 154,500-154,500 c) 9,377 9,377 2,186,890 882,034 3,068,924 47,092 47,092 b) 24,857 2,370 27,227 d) 3,814 3,814 75,762 2,370 78,132 24,133 8,750 32,883 12,037 12,634 24,670 1,605 1,605 20,000 20,000 50,000 50,000 4,600 10,400 15,000 e) 600,000 600,000 42,374 701,784 744,158 46,987 46,987 3,803 3,803 33,102 33,102 Total Materials & Services 202,029 704,154 906,182 Debt Service Capital Outlay LandlBuilding -Design Center Hwy 97 LandlBuilding -Antler Total Capital Outlay Total Expenditures 5,179 1,402,013 601,050 2,003,063 2,210,271 154,500 858,654 159,679 1,402,013 601,050 2,003,063 3,068,924 c) a) c) Net (23,381) 23,381 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 121212014 Deschutes County Sisters Health Clinic (Fund 464) Inception through November 30,2014 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 75,000 (591) 74,409 1,049 1,049 Total Resources 904,692 {591} 904,100 EXPENDITURES: Materials &Services Architecture/Design 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 19,178 19,178 45 45 Total Materials & Services 164,845 164,845 CapitalOut/ay New Construction -CS Construction Total Capital Outlay 739,256 739,256 739,256 739,256 Total Expenditures 904,100 904,100 Net $ 591 $ {591 1 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 121212014 Deschutes County Administrative Policy No. F-14 Effective Date: December 15, 2014 General Financial Policies STATEMENT OF POLICY Deschutes County has an important responsibility to its citizens to carefully account for public funds, manage municipal finances wisely, manage growth, and plan adequate funding of services desired by the pUblic, including the provision and maintenance of public facilities. Deschutes County insures that it is capable of adequately funding and providing County services needed by the community on a sustainable basis. • The following Financial Policies are designed to establish guidelines for the fiscal stability of the County. The scope of these policies generally spans, among other issues, accounting, auditing, financial reporting, internal controls, operating and capital budgeting, revenue management, expenditure control, asset management, cash and investment management, and planning concepts, in order to: • Demonstrate to the citizens of Deschutes County, the investment community, and the bond rating agencies that the County is committed to strong fiscal operations and to the preservation of its ability to provide the financial stability to navigate through economic downturns and respond to the changing needs of the community; • Provide an adequate financial base to sustain a sufficient level of County services to the community delivered in a cost effective and efficient manner; • Present fairly and with full disclosure the financial position and results of financial operations of the County in conformity to Generally Accepted Accounting Principles (GAAP); and • Determine and demonstrate compliance with finance-related legal and contractual issues in accordance with provisions of the Oregon Revised Statutes and other pertinent legal documents and mandates. APPLICABILITY This policy applies to all financial operations of Deschutes County and all other entities governed by the Deschutes County Board of County Commissioners. POLICY AND PROCEDURES 1. Financial Planning Policies a) Bude;et Process The County budget process will conform to existing state and local regulations including local budget law. The process will be coordinated so that major policy issues and Board goals and objectives are identified and incorporated into the budget. b) Balanced Budget Deschutes County's accounting and budgeting systems are organized and operated on a fund basis. The budget for each fund is balanced, meaning total resources, consisting of beginning net working capital, current year revenues and transfers-in, are equal to total requirements and transfers out, contingencies, unappropriated ending fund balances, and reserves for future expenditures. c) Budget Adjustments All requests for budget changes after adoption will be submitted to the Finance Director for analysis. The Finance Director will determine the need for the adjustment and the process to be followed to seek approval for the requested change. All resolutions proposing adjustments to the adopted budget will be prepared by the Policy # F-14 Administrative Policy Finance Department and will be placed on the Board's agenda by Finance for Board approval to ensure compliance with budget laws. d) GFOA Awards Program The County participates in the GFOA Award for Distinguished Budget Presentation program and will continue to submit its annual budget to the program. e) Financial Reporting Policy The County's accounting systems and financial reports will be in conformance with all state and federal laws, generally accepted accounting principles (GAAP) and standards of the Governmental Accounting Standards Board (GASB) and the Government Finance Officers Association (GFOA). An annual audit will be performed by an independent public accounting firm, licensed as a municipal auditor, with an audit opinion to be included with the County's published Comprehensive Annual Financial Report (CAFR). The County's CAFR will be submitted to the GFOA Certification of Achievement for Excellence in Financial Reporting Program. The financial report should be in conformity with GAAP, demonstrate compliance with finance related legal and contractual provisions, thoroughly disclose sufficient detail and minimize ambiguities and potentials for misleading inference. The County's CAFR will also be provided to the Municipal Securities Rulemaking Board via electronic submission to the Electronic Municipal Rulemaking Board (EMMA), a continuing disclosure requirement, to enable investors to make informed decisions. Financial systems will maintain internal controls to monitor revenues, expenditures, and program performance on an ongoing basis. f) Budgeting for Operating Workinl! Capital and Contingencies g) Operating Funds In order to maintain a prudent level of financial resources to protect against the need to reduce service levels or raise taxes (i.e. Voter-approved local option levy) and fees due to temporary revenue shortfalls or unforeseeable one-time expenditures, the County will establish and maintain certain working capital balances. The County will strive to maintain a working capital level in each operating fund, other than the General Fund, of 8.3% (Illth) of that fund's operating budget. The County will establish operations working capital within the General Fund of approximately four months of estimated annual property tax collections. Other funds that rely on heavily on property taxes, which are not received until the month of November each year, should have an operating working capital level at or near the level of the General Fund, and include the Sheriffs Funds, 9-\-1, Extensionl4-H, and the Sunriver and Black Butte Ranch county service districts. The Finance Director shall have the authority to allow exceptions to this policy for those funds with significant reserves and those that can demonstrate sufficient cash flow to avoid inter-fund borrowing prior to the receipt of tax revenues. h) Reserve and Insurance Funds The following funds, due to their specific purposes, require reserve working capital balances above 8.3%: PERS Reserve Fund Insurance (general liability, worker's compensation, unemployment, and property damage) Health Benefits (medical, pharmacy, dental and vision) Various Community Development Reserve Funds, when applicable GIS Dedicated Fund Road Building and Equipment Reserve Fund Vehicle Maintenance and Replacement Fund Public Health Department Reserve Fund Sheriffs Capital Reserve Funds General Capital Reserve Fund Project Development Fund County Clerk Records Fund Solid Waste Reserve Funds FairlExpo Center Capital Reserve Funds County Service Districts Reserve Funds Working capital balances for these funds will be determined each year by the Finance Director and the Policy # F-14 Administrative Policy Department Head given the unique needs of each fund and the anticipated use of such funds in future years. i) Long Range Planning Each year, the County will update resource and requirement forecasts for major operating funds for the next five years and annually develop a five-year Capital Improvement Program (CIP) for major projects related to the acquisition, expansion or rehabilitation of the County's buildings, equipment, parks, streets and other public infrastructure. These estimates will be presented to the Budget Committee in a format which is intended to facilitate budget decisions and strategic planning, based on a multi-year perspective. j) Capital Assets Deschutes County will perform an inventory of its capital assets and controlled capital-type items on an ongoing annual basis. This information will be used to plan for the ongoing financial commitments required to maximize the public's benefit including security of assets, insurance levels, capitalization of capital costs for reporting purposes and asset replacement and obsolescence. 2. Revenue Policies a) Revenue Diversification Revenues estimates will be established each year in a realistic and prudent manner using objective and analytical approaches. Revenue forecasts will assess the full spectrum of resources that can be allocated for public services. To the greater extent possible, the County's revenue system will be diversified as protection from short-fun fluctuations in anyone revenue source. b) Fees and Charges User fess and charges will be established for services that benefit specific individuals or organizations. The County will annually review all fees, licenses, permits, fines and other miscellaneous charges in conjunction with the budget process. User charges and fees will be established based at a level related to the full cost of indirect costs, including operations and maintenance, overhead, and charges for the use of capital facilities. Other factors for fee or charge adjustments may also include the impact of inflation, other cost increases and current competitive rates. c) Use of One-Time Revenues One-time revenues or resources shal1 not be used to fund ongoing operations, unless in the context of a multi­ year financial plan to balance expenditures and reserves. One-time revenues should not support ongoing personnel and operating costs. Use of one-time revenues is appropriate for non-recurring capital outlay, debt retirement, contribution to capital reserves, and other non-recurring expenses. d) Use of unpredictable Revenues Revenues of a limited or undefined term will generally be used for capital projects or one-time operating expenditures to ensure that no ongoing service programs are lost when such revenues are reduced or discontinued. e) Grants Grants are generally contributions from one government to another, usually for a specific purpose. Grants can be recorded in any type of fund and should be recorded in an existing fund whenever possible. Grants sometimes come with matching fund requirements. It is important that matching requirements be well understood before grants are accepted by the County to ensure that services being provided through grant funding are sustainable. It is also essential any staff hired to carry out grant funded services are hired subject to the amount and continuation of the grant funding. 1) Revenue Management The County will not respond to long term revenue shortfalls with deficit funding or borrowing to support ongoing operations. Once working capital balances have reached policy levels, expenses will be reduced to conform to long term revenue forecasts and/or revenue increases will be considered. Policy # F-I4 Administrative Policy 3. Expenditure Policies a) Debt Capacity, Issuance and Management • The Finance Director is responsible to structure all debt issuances and oversees the on-going management of all County debt including general obligations, lease purchase agreements, revenue bonds, full faith and credit bonds, promissory notes, equipment fmancing agreements and any other contractual arrangements that obligate the County to make future principal and interest payments. • No debt will be issued for which the County is not confident that a sufficient specifically identified revenue source is available for repayment. The Finance Director shall prepare an analysis of the source of repayment prior to issuance of any debt. • When issuing long tenn debt, the County will ensure that debt is only incurred when necessary for capital improvements too large to be financed from current resources, the useful life of a fmanced improvement will exceed the life of the related debt, the benefits of financing exceed the cost of borrowing, and ensure that operating costs related to capital improvements are adequately considered before debt is issued. • The County will manage an administer its long-tenn debt in compliance with the restrictions and limitations of State law with regard to bonded indebtedness for counties as outlined in the Oregon Revised Statutes. These statutory restrictions establish legal limitations on the level of limited tax and general obligation bonded debt which can be issued by the County (1 % and 2% of the real market value of all taxable property, respectively). The statutes outline the processes for public hearings, public notice and bond elections, as well as provision for the issuance and sale of bonds and restrictions on the use of those bond proceeds. • The County will not use long-tenn debt to fund current operations, to balance the budget, or to fund projects that can be funded from current resources. The County may use short-tenn debt or inter-fund loans as pennitted by law to cover temporary cash flow needs resulting from a delay in grant proceeds or other revenues and delay in the issuance of long tenn debt. All bond issuances and promissory notes will be authorized by resolution of the Board of County Commissioners. • The County will, through prudent financial management and budgeting practices, strive to maintain or enhance its Moody's credit ratings which are currently Aa3 for full faith and credit debt and Aa2 for general obligation debt. • The County will ensure that adequate procedures are in place to meet the post issuance obligations of borrowers to report periodic fmancial infonnation and to disclose certain events of interest to bond holders in a timely manner. b) Operating/Capital Expenditure Accountability The County will maintain an accounting system which provides internal budgetary controls. The County's budget documents shall be presented in a fonnat that provides for logical comparison with prior fiscal periods whenever possible. Reports comparing actual revenues and expenditures to budget for the County's major operating funds shall be prepared monthly which will be distributed to the Board of County Commissioners, County Administrator, Department HeadslDirectors and any interested parties. The County will strive to fund minor capital improvements on a pay-as-you-go basis to enhance its financial condition and bond rating. The County shall annually contribute to certain capital reserve funds to the extent possible given cash flow limitations and projected capital improvements. c) Internal Service Funds Internal service funds are used to account for services provided by one department to other departments on a cost-reimbursement basis. The goal of an internal service fund is to measure the full cost of providing services for the purpose of fully recovering that cost through fees or charges to user departments. Deschutes County Policy # F-14 Administrative Policy internal service funds are as follows: Building Services, Administrative Services, Board of County Commissioners, Finance, Legal Counsel, Personnel, Information Technology, Information Technology Reserve, Insurance Reserve and Health Benefits Trust. 4. Cash Management Policies a) Investments County funds will be invested in a prudent and diligent manner with emphasis on safety, liquidity and yield, in that order. The County will conform to all state and local statutes governing the investment of public funds and to the County's investment policy. The County's investment policy shall be approved by the State of Oregon Short-Term Fund Board and adopted by the Board of County Commissioners at least annually. Additionally, the County will have an Investment Advisory Committee to review the County's investment policy, its investments, and its investment strategy and philosophy. The Investment Advisory Committee wi\1 consist of financial experts who are citizens of Deschutes County, and will meet twice each year. b) Banking Services The County will seek competitive bids for its banking services. Requests for proposals will be comprehensive; covering all aspects of the County's banking requirements. The award to the successful bidder will be for a five­ year period with two one year extensions. c) Annual Validation of County Bank Accounts Each year a letter is to be mailed to all banking institutions operating within Deschutes County to validate that the only Deschutes County accounts, listing Deschutes County or a Deschutes County department as the owner of the account and utilizing the County's federal identification number, are those accounts that have been approved by the Board of Commissioners and request that each bank notify the County of any accounts in operation within their financial institutions that are not on the approved list. The Finance Director/Treasurer is authorized to establish all bank accounts, determine and authorize signatories to those bank accounts, and to manage all banking and investment related services for the County. d) Credit Cards The Finance Director/Treasurer, in consultation with the County Administrator, is authorized to set up credit cards for County staff as requested. e) Internal Controls and Performance AuditiDl~ Policies Employees in the public sector are responsible to the taxpayers for how public resources are used and must perform their duties in compliance with law, policy, and established procedures. The following County activities are essential and are consistent with providing citizens with an objective and independent appraisal of County government. • Maintain an independent internal audit program to evaluate and report on the financial condition, the accuracy of fmancial record keeping, compliance with applicable laws, policies, guidelines and procedures, and efficiency and effectiveness of operations. • Maintain a County Audit Committee comprised mostly of public citizens to oversee audit services, both external and internal. • In coordination with the Audit Committee, the County Internal Auditor and the County's external auditors shall periodically review internal controls in County departments and report findings to the Audit Committee regarding these reviews. • At the direction of the Audit Committee, the County Internal Auditor shall conduct performance audits to ensure departments and agencies funded by the County are operating in an efficient and cost­ effective manner. Policy # F-14 Administrative Policy 5. Purchasing All purchases of goods and services must comply with the County's purchasing policies, purchasing rules and procedures in accordance with state laws and regulations. Before the County purchases any major asset or undertakes any operating any operating or capital arrangements that create fixed costs or ongoing operational expenses, the implications of such purchases will be fully determined for the current and future years. Approved by the Deschutes County Board of Commissioners _______ Tom Anderson County Administrator Policy # F-14 Administrative Policy