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Finance-Tax Update
Monthly Meeting with Board of Commissioners Finance Director/Treasurer AGENDA January 9, 2013 (1) Monthly Investment Report (2) November 2012 Financials -- Deschutes County Commercial Paper Corporate Notes Time Certificates U. S . Treasuries Federal Agencies Bankers' Acceptances LGIP/BOTC $ 8,575,064 7,236,401 3,941 ,893 62 ,365,787 0.00"10 10.44"10 8.81"10 0.00"10 4.80"10 0.00"10 75.95"10 Total Investments S 82.119.145 100.00"10 Total Portfolio: By Investment Types T ime Corporate Certificates Notes 9% 10% Federal Agencies 5% LGIP/BOTC 76% ' Investments By County Function General $ 82,119,145 Total Investments $ 82,119,145 Total Investment Income Less Fee: 5% of Invest. Income Investment Income Fiscal Vear 2012-13 Nov-12 V-T-OI I $ 53,599 $ 284,412 53,599 284,412 (2,680) (14,221) Investment Income -Net 1$ 50,919 $ 270,191 Category Maximums: U.S . Treasuries 100"10 ILGIP 100"10 c(.; tpa alors 3 Month Treas. ~ 0.08% Banker's Acceptances 25"10 ~Federal Agencies 75"10 12 Month Treas. ~ 0.17% Time Certificates 25"10 3 Month C P ~ 0.19% Commercial Paper 20% Co~orate Notes 10"10 Term Maximums: 0-18 Months 100"lo~ 19 -24 Months 30"10 Months to Maturity 18 Months 86% 24 Months 14% t, i ! I I MemorandumI Date: December 20,2012 To: Board of County Commissioners Tom Anderson, Interim County Administrator From: Marty Wynne, Finance Director RE: Monthly Financial Reports Attached please find November 2012 financial reports for the following funds: General (001). Community Justice -Juvenile (230), Sheriff's (255, 701, 702), Public Health (259), Behavioral Health (275), Community Development (295), Road (325), Community Justice -Adult (355), Commission on Children & Families (370-399), Solid Waste (610), Insurance Fund (670). 9-1-1 (705). Health Benefits Trust (675), and Fair & Expo Center (618). I The projected information has been reviewed and updated, where appropriate, by the respective departments. Cc: All Department Heads 1 1 GENERAL FUND Statement of Financial Operating Data Five Months Ended November 30, 2012 Year to Date $ Actual Variance Variance RESOURCES: 8eg. Net Working Capital $ 8,700,000 $9,059,394 $ 359,394 100% 104% $8,700,000 $9,059,394 $ 359,394 Revenues Current & Prior Taxes 8,698,817 19.130.655 10,431.838 42% 92% 20.877.160 21.227,160 350,000 Gen. Rev. -excl. Taxes 992,388 1,722.322 729.934 42% 72% a) 2,381,731 2,681,731 300,000 Assessor 311,928 451,977 140.049 42% 60% b) 748,626 748,626 County Clerk 575,010 665,033 90,023 42% 48% 1,380,023 1,470,023 90.000 BOPTA 5,166 9,033 3,867 42% 73% b) 12,398 12.398 District Attorney 76,956 48,499 (28,457) 42% 26% 184,694 184,694 Financeffax 82,875 156,039 73,164 42% 78% b) 198,900 198.900 Veterans 28,500 18,737 (9,763) 42% 27% c) 68,400 68,400 Property Management 41,352 39,268 (2.084) 42% 40% 99,244 99,244 Grant Projects 833 833 0 42% 42% 2,000 2,000 Total Revenues 10,813,825 22,242,398 11,428,573 42% 86% 25,953,176 26,693,176 740,000 TOTAL RESOURCES 19,513,825 31,301,792 11,787,967 42% 90% 34,653,176 35,752,570 1,099,394 REQUIREMENTS: I EXP·%I Expenditures Assessor 1,486.563 1,387,354 99,209 42% 39% 3,567,752 3,477,752 90,000 County Clerk 611,516 584.368 27.148 42% 40% 1,467,638 1,442,638 25,000 BOPTA 30,160 23,445 6.715 42% 32% 72,385 72,385 District Attorney 2,197,778 2,054.007 143.771 42% 39% 5,274.667 5,134,667 140,000 Financeffax 347,444 329,138 18,306 42% 39% 833,865 833,865 Veterans 108,747 101,427 7,320 42% 39% 260,992 260,992 Property Management 113,345 111,060 2,285 42% 41% 272,027 272,027 Grant Projects 50,979 48,979 2,000 42% 40% 122,349 122,349 Non-Departmental 714,446 439.903 274,543 42% 26% d) 1,714,671 1,414,671 300,000 Contingency 3,187,574 3,187.574 42% nla 7,650,178 7,650,178 8,848,552 5,079,681 3,768,871 42% 24% 21,236,524 13,031,346 8,205,178 Transfers Out 5,440,272 5,353,309 86,963 42% 41% 13.056,652 13.056,652 TOTAL REQUIREMENTS 14.288,824 10,432.990 3,855,834 42% 30% 34,293,176 26,087.998 8.205.178 NET (Resources -Requirements) 5,225,002 20,868,802 15,643.801 e) 360,000 9,664,572 9,304.572 a) Includes annual payments: PIL T $730,983. FY 2012 PIL Twas $471,723 b) A & T Grant received quarterly. YTD includes two quarters c) State payment received quarterly. YTD includes one quarter d) Budget includes $576,736 payment to LED#2. Will not be expended until June 2013 and is projected to be $300,000 less than budgeted due to available Transient Room Tax revenues e) Appropriation Transfers (authority to expend): County School Fund $360,000 Page 1 COMM JUSTICE-JUVENILE Statement of Financial Operating Data Five Months Ended November 30.2012 RESOURCES: Beg. Net Working Capital Revenues Federal Grants SB #1065-Court Assess. Discovery Fee Food Subsidy OYA Basic & Diversion Inmate/Prisoner Housing Inmate Commissary Fees Contract Payments Miscellaneous Program Fees MIP Diversion Fees Interest on Investments Leases Grants -Private CFC Interfund Grant Interfund Grant -Gen Fund Total Revenues Transfers In-General Fund TOTAL RESOURCES REQUIREMENTS: Expenditures Community Justice-Juvenile Personnel Services Materials and Services Capital Outlay Transfers Out Contingency Vearto Date Budget I Actual I Variance $1,010,415 $ 995,051 $ (15,364) 2,500 (2,500) 20,833 13,073 (7,760) 5,417 3,703 (1,714) 8,750 9,046 296 156.395 90,993 (65,402) 25,000 67,800 42,800 42 (42) 50,833 30,981 (19,852) 83 (83) 21 (21) 417 275 (142) 3,333 2,599 (734) SOO SOO 208 866 658 52,359 30,365 (21,994) 8,333 5,000 (3,333) 335,024 255,201 (79,823) 2.226,885 2,226,885 IFY % I Coil. % 100% 98% 42% 0% a) 42% 26% 42% 28% 42% 43% 42% 24% b) 42% 113% c) 42% 0% 42% 25% d) 42% 0% 42% 0010 42% 28% 42% 32% 42% 42% 42% 173% c) 42% 24% e) 42% 25% a) 42% 32% 42% 42% FY2013 YearEnd Budget Projection Variance $1,010,415 6,000 50,000 13,000 21,000 375,347 60,000 100 122,000 200 50 1,000 8,000 1,200 SOO 125,661 20,000 804,058 5,344,523 7,158,996 5,075,017 1,193,960 100 50,400 839,519 $ 995,051 $ (15,364) 6,000 35,000 (15,000) 13,000 21,000 375,347 145,000 85,000 100 95,000 (27,000) 200 50 1,000 6,400 (1,600) 1,200 1,100 600 125,661 20,000 846,058 42,000 5,344,523 7,185,632 26,636 5,075,017 1,193,960 50.400 100 839,519 3,572,324 3,477,137 (95,187) 42% 49% I Exp·%1 2,114,590 497,483 42 21,000 349,800 2,062,046 420.911 12,600 52,544 76,572 42 8,400 349,800 42% 42% 42% 42% 42% 41% 35% 0% 25% n1a f) TOTAL REQUIREMENTS 2,982,915 2,495,556 487,359 42% 35% 7,158,996 6,319,377 839,619 NET (Resources -Requirements) 589,409 981,580 392,171 866,255 866,255 a) Grants received quarterly in arrears b) Payments received quarterly c) Revenues trending higher than anticipated -$18,560 billing outstanding d) Contract payment reimbursement requests submitted monthly, receive 1-2 months in arrears e} Grant payments are generated by program activity during the school year and are paid quarterly in arrears f) Transfers out occur quarterly Page 2 SHERIFF· Fund 255 Statement of Financial Operating Data Five Months Ended November 30,2012 Year to Date Actual Variance Variance RESOURCES: Beg. Net Working Capital $ $ $ 100% nfa $ $ $ Revenues Law Enf Dist Countywide 9,400678 7 ,785 ,083 (1 ,61 5 ,595) 42% 35% * 22 ,561 ,626 19,180 ,094 Law Enf DI&t Rural 61° 17.372 5.086.336 {931.0361 42% 35% * 14.441692 12.361.969 Total Revenues 15,418,050 12,871,419 (2,546,631 ) 42% 35% 37,003,318 31,542,063 TOTAL RESOURCES 15,418,050 12,871,419 (2,546,631 ) 42% 35% 37,003,318 31,542,063 (5,461,255) REQUIREMENTS: Exp. %1 EXPENDITURES & TRANSFERS Sheriffs Division 943,179 956,508 (13,329) 42% 42% a) 2,263 ,630 2,297,530 (33,900) Civil 332,912 284,194 48,718 42% 36% b) 798,989 768,889 30,100 Automotive/Communications 753,104 997,955 (244,851 ) 42% 55% c) 1,807,450 1,807,450 Investigations/Evidence 628,408 610,366 18,042 42% 40% 1,508,180 1,508,080 100 PatrollCivillComm Supp 3,445,566 3,275,936 169,630 42% 40% b) 8,269,358 8,219,358 50 ,000 Records 299,007 249,729 49,278 42% 35% 717,617 687,517 30 ,100 Adult Jail 4,309,197 4,214,434 94,763 42% 41% d) 10,342,072 10,563,383 (221,311) Court Security 126,250 128,375 (2,125) 42% 42% 303,001 302,901 100 Emergency Services 81,055 76,555 4,500 42% 39% 194,533 194,433 100 Special Services Division 560,849 552,906 7,943 42% 41% 1,346,037 1,346,037 Regional Work Center 1,109,616 1,034,552 75,064 42% 39% b) 2,663,078 2,612,978 50,100 Training Division 210,396 176,877 33,519 42% 35% 504,950 504,850 100 Other Law Enforcement Svcs 268,127 277,511 (9,384) 42% 43% 643,504 643,404 100 Non-Departmental 35,522 35,522 (0) 42% 42% 85,253 85,253 Contingency 2,314,861 2,314,861 42% nfa 5,555,666 5,555,666 TOTAL REQUIREMENTS 15,418,049 12,871,419 2,546,630 42% 35% 37,003,318 31,542,063 5,461,255 NET (Resources -Requirements) * Revenues from LED #1 & LED #2 adjusted monthly to equal actual expenditures a) Retiree health insurance expenses will exceed amount originally budgeted for the year. Appropriation will be increased b) Projected variance due to delays in filling open pOSitions c) FY 2013 appropriated amount, $360,690 for payment Deschutes County Communication System Fund, expended in July 2012 d) Projection includes $151,340 for six new Correction Technicians and $144,970 for additional bed rental expense. Appropriation will be increased Page 3 Fund 701 LED-Countywide Statement of Financial Operating Data Five Months Ended November 30 , 2012 Actual RESOURCES: Beg. Net Working Capital $ 4,507,352 $ 5,883,963 $ 1,376,611 100% 131% $ 4,507,352 $5,883,963 $ 1,376,611 Tax Revenues -Current 6,410,725 14,021,932 7,611,207 42% 91% a) 15,385,740 15 ,385,740 Tax Revenues -Prior 183,333 567,791 384,458 42% 129% 440,000 567,791 127,791 Federal Grants & Reimb 12,500 24,510 12,010 42% 82% 30,000 30,000 State Grant 30 ,833 66,387 35,554 42% 90% 74 ,000 74,000 Transp . of State Wards 2,083 1,056 (1,027) 42% 21% 5,000 5,000 S81145 616 ,663 739 ,996 123,333 42% 50% 1,479,991 1,479,991 Prisoner Housing 20 ,833 97 ,817 76,984 42% 196% b) 50,000 97 ,817 47,817 Des . Cty Video Lottery Grant 2 ,083 5,000 2,917 42% 100% 5,000 5,000 Des Cty Court Security 100,417 100,046 (371) 42% 42% 241,000 241,000 Des Cty Juvenile Contract 1,742 (1,742) 42% 0% 4,180 4,180 Title III Reimbursement 42% n/a c) 39,916 39,916 Transport 208 919 711 42% 184% 500 1,000 500 Other 1,458 6,500 5,042 42% 186% 3,500 6,500 3,000 DC Fair & Expo Center 1,667 756 (911 ) 42% 19% 4,000 4,000 Inmate Commissary Fees 4 ,167 7,563 3,396 42% 76% 10,000 10,000 Work Center Work Crews 20,833 22,132 1,299 42% 44% 50,000 50,000 Concealed Handgun Classes 1,458 2,425 967 42% 69% 3,500 3,500 Inmate Telephone Fee 33 ,333 24 ,315 (9 ,018) 42% 30% 80,000 80,000 Soc Sec Incentive-Fed 2,083 6,800 4,717 42% 136% 5,000 6,800 1,800 Miscellaneous 2 ,083 3,236 1,153 42% 65% 5,000 5,000 Oregon Mentors 417 (417) 42% 0% 1,000 1,000 Debit Card Fee 42 175 133 42% 175% 100 200 100 Medical Services Reimb 5,417 4,422 (995) 42% 34% 13,000 13,000 Restitution 2,083 (2,083) 42% 0% 5,000 5,000 Sheriff Fees 104,167 100,811 (3,356) 42% 40% 250,000 250,000 Interest 11,805 10,835 (970) 42% 38% 28,333 28,333 Interest on Unsegregated 1,472 1,033 (439) 42% 29% 3,533 3,533 Donations -"Shop with a Cop" 21,624 35,729 14,105 42% 69% 51,897 51,897 Sale of Reportable Assets 2,083 574 (1,509} 42% 11% 5,000 5,000 Total Revenues 7,597 ,612 15,852,759 8 ,255 ,147 42% 87% 18,234,274 18,455,198 220,924 TOTAL RESOURCES 12,104,964 21,736,721 9,631,757 42% 96% 22,741,626 24,339,161 1,597,535 REQUIREMENTS: 1 Exp . %1 Fund 255 Departments: Sheriffs Services 880 ,524 892,967 (12,444) 42% 42% 2,113,257 2,144,905 (31,648) Civil 332,912 284,194 48 ,719 42% 36% 798,989 768,889 30,100 Auto/Comm 277,707 367,996 (90 ,289) 42% 55% 666,497 666,497 Adult Jail 4 ,309 ,197 4,214,434 94 ,763 42% 41% 10,342,072 10,563,383 (221 ,311 ) Court Security 126,250 128,375 (2 ,125) 42% 42% 303,001 302,901 100 Emergency Services 81,055 76,555 4 ,500 42% 39% 194,533 194,433 100 Special Services 388,074 382,578 5,496 42% 41% 931,377 931,377 Work Center 1,109,616 1,034,552 75,064 42% 39% 2 ,663,078 2,612,978 50 ,100 Training 128,615 108,125 20,490 42% 35% 308,676 308,615 61 Other (CODE , Forensic) 268 ,127 277 ,511 (9 ,384) 42% 43% 643,504 643,404 100 Non Dept -ISF Charges 17,797 17,797 (0) 42% 42% 42,712 42,712 Contingency 1,480,804 1,480,804 42% nfa 3,553,930 3,553,930 To ta l to Fu nd 255 9 ,400 ,678 7,785 ,083 1.615,594 22 ,561 ,626 19 ,180,094 3 ,381 ,532 Transfer to Reserve Fund (703) 41,667 41 ,667 42% 0% 100,000 100,000 Non Dept -Comm System Res 33,333 80,000 (46 ,667} 42% 100% 80,000 80,000 Total Requirements 9,475,678 7,865,083 1,610,593 42% 35% 22,741,626 19,360,094 3,381 ,532 Net 2 ,629 ,287 13,871,638 11,242 ,352 4,979,067 4,979 ,067 a) Current year taxes due November, February and May b) Reimbursement from the State will exceed plan due to higher number of S8 395 inmates c) Approved carryover of prior year Title III funds * Payment to Sheriffs Fund adjusted monthly to equal actual expenditures attributable to countywide services . Page 4 170,328 68,752 17,726 834,057 Fund 702 LED Rural Statement of Financial Operating Data Five Months Ended November 30, 2012 Variance RESOURCES: Beg. Net Working Capital Revenues Tax Revenues -Current Tax Revenues -Prior Federal Grants & Reimb Federal Grants-BlM US Forest Service Bureau of Reclamation State Grant SB #1065 Court Assessment Marine Board License Fee Des Cly General Fund Grant Des Cly Transient Room Tax Des Cly Tax Office Contract Cily of Sisters Des Cly CDD Contract Des Cly Solid Waste Contr Des Cly Clerk/Election School Districts Claims Reimbursement Securily & Traffic Reimb Seat Belt Program Misce"aneous False Alarm Fees Restitution Sheriff Fees Court Fines & Fees Impound Fees Restitution -Street Crimes Seizure/Forfeiture Interest Interest on Unsegregated Grants-Private Donations Sale of Equip & Material Sale of Reportable Assets $ 2,859,915 3,145,833 95 ,833 6,250 10,833 31,250 10,833 78,831 22,917 59 ,205 240,306 863,860 208 194,983 22,653 22,653 417 16,667 2,083 4 ,167 2,500 833 2,083 4 ,167 50,000 1,667 208 417 4 ,167 750 4,167 16,667 $ 3,244,571 6,826,580 280,944 6,921 6 ,233 9,386 174,383 13,073 51 ,770 863,860 195,083 22,653 22,653 2,758 324 2,345 5,946 2,700 734 4,429 48,381 2,600 140 4,877 505 1,500 4,120 1,996 6,817 $ 384,656 3,680,747 185,111 671 (4,601) (31,250) (1,447) 95,552 (9 ,844) (7,435) (240,306) 0 (208) 100 (0) (0) (417) (13,909) 324 (2,083) (1,822) 3,446 1,867 (1,349) 262 (1,619) 933 (208) (277) 710 (245) 1,500 4,120 (2,171 ) (9,850) 100% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 113% 90% 122% 48% 24% 0% 36% 92% 24% 36% 0% 42% 0% 42% 42% 42% 0% 7% n/a 0% 23% 99% 135% 15% 44% 40% 65% 0% 14% 49% 28% n/a n/a 20% 17% a) b) $ 2,859,915 7,550 ,000 230,000 15,000 26,000 75,000 26 ,000 189,194 55,000 142,091 576 ,735 2,073 ,265 500 467,960 54,366 54,366 1,000 40,000 5,000 10,000 6,000 2,000 5,000 10,000 120,000 4,000 500 1,000 10 ,000 1,800 10,000 40 ,000 $ 3,244,571 7,672,861 346,645 15,000 26 ,000 75,000 26,000 189,194 55,000 142,091 576,735 2,073,265 500 467 ,960 54,366 54,366 1,000 40,000 324 5 ,000 10,000 6,000 4,000 5,000 10,000 120,000 4 ,000 500 1,000 10,000 1,800 1,500 4,120 10 ,000 40,000 $ 384,656 122,861 116,645 324 2,000 1,500 4,120 Total Revenues 4,917,409 8,563,712 3,646,304 50% 73% 11,801,777 12,049,227 247,450 TOTAL RESOURCES 7,777,324 11,808,283 4,030,960 50% 81% 14,661,692 15,293,798 632,106 REQUIREMENTS: I Exp . %1 Fund 255 Departments: Sheriffs Services 63,541 (885) 42% 42% 152 ,625 (2,252) Auto/Comm 629 ,959 (154,562) 42% 55% 1,140,953 Investigations 610,366 18,042 42% 40% 1,508,080 100 Patrol 3,275,936 169,630 42% 40% 8,219,358 50,000 Records 249,729 49 ,278 42% 35% 687,517 30,100 2,447 42% 41% 414 ,660 13,029 42% 35% 196,235 39 (0) 42% 42% 42,541 42% n/a 1.036 • Transfer to Reserve Fund (704) 41,667 41,667 42% 0% 100,000 100,000 Non Dept -Comm System Res 50 ,000 120,000 (70,000~ 42% 100% 120,000 120,000 Total Requirements 6,109,038 5,206,336 902,702 42% 36% 14,661,692 12,581,969 2,079,723 Net 1,668 ,285 6,601,946 4,933 ,661 2,711,829 2,711,829 a) Current year taxes due November, February and May b) Will be received June 2013 Page 5 PUBLIC HEALTH Statement of Financial Operating Data Five Months Ended November 30,2012 Vearto Date Actual Variance Variance RESOURCES: Beg. Net Working Capital $1,338,051 $ 1,327,199 $ (8,852) 100% 99% $1,338,051 $1,327,199 $ (8,852) Revenues Medicare Reimbursement 417 8 (409) 42% 1% 1,000 1,000 Federal Grant 5,000 5,000 42% nla 5,000 5,000 Federal Grant (ARRA) 83,333 (83,333) 42% 0% 200,000 200,000 State Grant 1,214,312 1,041,167 (173,145) 42% 36% 2,914,349 2,934,303 19,954 Child Dev & Rehab Center 16,504 8,671 (7,833) 42% 22% a) 39,609 39,609 State Miscellaneous 56,142 44,440 (11,702) 42% 33% a) 134,740 134,740 OMAP 261,495 151,804 (109,691) 42% 24% 627,588 627,588 Title 19 147 (147) 42% nla 352 352 Family Planning Exp Proj 229,167 184,151 (45,016) 42% 33% 550,000 550,000 Local Grants 20,000 (20,000) 42% 0% 48,000 55,200 7,200 Environmental Health-Water 38,417 20,936 (17,481 ) 42% 23% 92,200 92,200 Contract Payments 43,254 46,140 2,886 42% nfa 103,810 158,354 54,544 Miscellaneous 2,139 2,139 42% nfa 3,000 3,000 Patient Insurance Fees 80,500 74,432 (6,068) 42% 39% 193,200 193,200 Health Dept/Patient Fees 42,958 33,456 (9,502) 42% 32% 103,100 103,100 Vital Records-Birth 17,083 14,860 (2,223) 42% 36% 41,000 41,000 Vital Records-Death 41,667 35,955 (5,712) 42% 36% 100,000 100,000 Environmental Health-Lic Fac 300,021 75,931 (224,090) 42% 11% b) 720,050 720,050 Interest on Investments 5,000 1,995 (3,005) 42% 17% 12,000 12,000 Donations 2,208 18,931 16,723 42% 357% 5,300 22.277 16,977 Interfund Contract 66,095 40,901 (25,194) 42% 26% 158.629 158,629 Administrative Fee 333 333 0 42% 42% 800 800 Total Revenues 2,519,053 1,801,250 (717,803) 42% 30% 6,045,727 6,152,402 106,675 Transfers In-General Fund Transfers In-PH Res Fund Transfers In-Gen. Fund Other TOTAL RESOURCES 978,900 25,057 27,125 4,888,186 978.900 15,034 16,275 4,138,858 (10,023) {10,8501 (747,528) 42% 42% 42% 42% 42% 25% 25% 42% 2,349,357 60,136 65,100 9,856,371 2,349,357 60,136 65,100 9,954,194 97,823 REQUIREMENTS: Expenditures Personnel Services Materials and Services Capital Outlay Transfers Out Contingency 2,680,072 888,788 27,083 65,500 445.379 2,580,065 803,336 39,300 100,007 85,452 27,083 26,200 445,379 I Exp. %1 42% 40% 42% 38% c) 42% 0% d) 42% 25% 42% nfa 6,432,172 2,133,090 65,000 157,200 1,068,909 6,250,000 2,136,883 157,200 182,172 (3,793) 65,000 1,068,909 TOTAL REQUIREMENTS 4,108,822 3,422,700 684,122 42% 35% 9,856,371 8,544,083 1,312,288 NET (Resources -Requirements) 779,364 715,958 (63,408) 1,410,111 1,410,111 a) Received quarterly in arrears b) Restaurant and Pool/Spa fees are due annually and received in DeclJan c) Projection includes grant related expenditures. Appropriation will be increased d) OCHIN System expenditure made in FY 2012 Page 6 BEHAVIORAL HEALTH Statement of Financial Operating Data Five Months Ended November 30,2012 Year to Date Actual Variance Variance RESOURCES: Beg. Net Working Capital $3,320,968 $ 3,113,095 $ (207,873) 100% 94% $3,320,968 $3,113,095 $ (207,873) Revenues Marriage Licenses 2.708 2.965 257 42% 46% 6,500 6,500 Divorce Filing Fees 66,667 51,359 (15,308) 42% 32% 160,000 125,056 (34,944) Domestic Partnership Fee 19 40 21 42% 89% 45 100 55 Federal Grants 105,145 67,702 (37,443) 42% 21% a) 252.349 252.349 Federal Grant (ARRA) 26.563 (26.563) 42% 0% 63.750 63,750 State Grants 3,221,083 3.016.238 (204,845) 42% 39% b) 7,730.599 7.883,477 152,878 State Miscellaneous 25,775 531 (25,244) 42% 1% 61.860 61,860 Adult Mental Health Initiative 83,333 (83,333) 42% 0% 200,000 200,000 Title 19 112,269 71.765 (40.504) 42% 21% 269,446 269,446 Liquor Revenue 58,958 48,162 (10,796) 42% 34% 141,500 141.500 School Districts 28,750 10.650 (18,100) 42% 15% c) 69,000 69,000 Contract Payments 34 34 42% nfa 1,000 1,000 Miscellaneous 4,644 4.644 42% nfa 5,000 5,000 Patient Insurance Fees 36,472 56,593 20,121 42% 65% 87,532 130,000 42,468 Patient Fees 396 1,002 606 42% 105% 950 1,500 550 Interest on Investments 10,417 8.363 (2,054) 42% 33% 25,000 20,000 (5,000) Rentals 7,708 5.000 (2,708) 42% 21% 18,500 18,500 Forfeitures 140 140 42% nfa 140 140 Administrative Fee 2,205,220 2,171,627 (33.593) 42% 41% 5,292.527 5,292,527 Interfund Contract-Gen Fund 52,917 38,920 {13,997~ 42% 31% a) 127.000 127,000 Total Revenues 6,044,400 5,555,733 (488.667) 42% 38% 14,506,558 14,668,705 162,147 Transfers In-General Fund 544,911 544,911 0 42% 42% 1,307,787 1,307.787 Transfers In-OHP-CDO 201,873 201,873 42% 42% 484,494 484,494 Transfers In-Acute Care Svcs 110,265 110,265 42% 42% 264,631 264,631 Transfers In-ABHA 218,350 218,350 -42% 42% 524,039 524,039 TOTAL RESOURCES 10,440,767 REQUIREMENTS: Expenditures Personnel Services 4,692.633 Materials and Services 2,747.598 Capital Outlay 20.875 Transfers Out 85.000 Contingency 957,426 9,744,227 4,466,090 2,077,942 14,645 51.000 (696,540) 226.543 669.656 6,230 34,000 957,426 42% 42% 42% 42% 42% 42% 48% Exp. %1 40% d) 32% 29% 25% nla 20,408,477 20,362,751 (45,726) 11,262,320 6.594.235 50.100 204,000 2.297.822 10.900.000 6,594,235 15,000 204,000 362,320 35,100 2,297.822 TOTAL REQUIREMENTS 8,503,532 6,609,677 1,893,855 42% 32% 20,408,477 17,713,235 2,695,242 NET (Resources -Requirements) 1,937,235 3,134,550 1,197,315 2,649,516 2,649,516 a) Received quarterly, in arrears b) Oregon Health AuthOrity grant prOjected at amended contract amount c) Services to school districts commence at start of school year and are billed monthly in arrears d) "On-Call" forecasted to exceed amount budgeted. Appropriation will be increased Page 7 COMMUNITY DEVELOPMENT Statement of Financial Operating Data Five Months Ended November 30,2012 Year to Date Budget I Actual I Variance I FY % I Coil. % RESOURCES: 8eg. Net Working Capital $ 10,000 192,482 $ 182,482 100% 1925% $ 10,000 $ 192,482 182,482 Revenues Admin-Operations 9,204 14,274 5,070 42% 65% 22,090 22,090 Admin-GIS 521 355 (166) 42% 28% a) 1,250 1,250 Admin-Code Enforcement 69,250 90,735 21,485 42% 55% 166,200 166,200 Building Safety 530,656 571,955 41,299 42% 45% 1,273,575 1,273,575 Electrical 106,667 137,035 30,368 42% 54% 256,000 256,000 Contract Services 46,500 51,054 4,554 42% 46% 111,600 111,600 Env Health-On Site Prog 130,405 132,150 1,745 42% 42% 312,971 312,971 Planning-Current 265,563 282,089 16,526 42% 44% 637,350 637,350 Planning-Long Range 94,342 126,100 31,758 42% 56% 226,421 226,421 FY 2013 Year End Budget Projection Variance Total Revenues 1,253,108 1,405,747 152,639 42% 47% 3,007,457 3,007,457 Transfers In General Fund -Gen Ops 356,196 441,604 85,408 42% 52% 854,872 854,872 General Fund -UR Planning 206,400 206,400 42% 42% 495,360 495,360 A&T Reserve (DIS assistance) 37,324 (37,324) 42% 0% 89,577 89,577 Other 42 {42} 42% 0% 100 (100~ TOTAL RESOURCES 1,863,070 2,246,233 383,163 42% 50% 4,457,366 4,639,748 182,382 REQUIREMENTS: Exp. %1 EXPENDITURES & TRANSFERS Admin-Operations 563,829 555,170 8,659 42% 41% b) 1,353,189 1,311,323 41,866 Admin-GIS 49,074 47,852 1,222 42% 41% 117,778 117,778 Admin-Code Enforcement 95,385 88,872 6,513 42% 39% b) 228,925 216,747 12,178 Building Safety 258,786 254,471 4,315 42% 41% 621,087 621,087 Electrical 84,680 80,806 3,874 42% 40% 203,231 203,231 Contract Services 59,060 60,401 (1,341) 42% 43% 141,745 141,745 Env Health-On Site Pgm 66,515 65,605 910 42% 41% 159,636 159,636 Planning-Current 267,631 237,807 29,824 42% 37% c) 642,315 634,887 7,428 Planning-Long Range 193,084 178,235 14,849 42% 38% c,d) 463,401 349,567 113,834 Transfers Out (DIS Fund) 74,648 170,818 (96,170) 42% 95% 179,155 179,155 Contingency 144,543 144,543 42% nla 346,904 346,904 TOTAL REQUIREMENTS 1,857,235 1,740,037 117,198 42"k 39% 4,457,366 3,935,156 522,210 NET (Resources -Requirements) 5,835 506,196 500,361 704,592 704,592 Revenues 1,405,747 3,007,457 3,007,457 Expenditures 1,740,037 4,457,366 3,935,156 522,210 Net from Operations {334,29O} (1,449,909) (927,699) 522,210 a) Revenue is sporadic throughout the year as GIS services are requested. b) Reflects savings due to CD Director's appointment as Interim County Administrator through 6/30/13. c) Reflects savings due to Planning Director's reduced allocation through 6/30/13 while serving as Interim CD Director d) Reflects savings from retired employee; position is not expected to be refilled Page 8 ROAD Statement of Financial Operating Data Five Months Ended November 30,2012 Year to Date Budget I Actual I Variance IFY % I Coli. % FY2013 YearEnd Budget Projection Variance RESOURCES: Beg. Net Working Capital Revenues System Development Charge Federal Grant (ARRA) Mineral Lease Royalties Forest Receipts State Miscellaneous Motor Vehicle Revenue City of Bend City of Redmond City of Sisters City of La Pine Admin Recovery (SOC) Miscellaneous Road Vacations Interest on Investments Interfund Contract Equipment Repairs Vehicle Repairs LID Construction Vegetation Management Forester Car Washes Car Rental Sale of Equip & Material Total Revenues $4,719,551 2,917 16,667 165,344 225,954 4,495,851 10,417 145,833 4,167 4,167 8,333 417 6,250 287,500 91,667 37,500 4.167 10,417 10,417 1,667 417 301,500 5.831.569 $ 4.723,852 1,155 17,076 542,290 4,475,216 10,807 1,277 5,493 11,443 78,419 862 284 469,605 5.613.927 $ 4.301 100% 1,155 (2,917) 409 (165,344) 316,336 (20,635) (10,417) (135,026) (4,167) (4,167) 1,277 (2.840) (417) 5,193 (287,500) (13,248) (37.500) (4,167) (10,417) (10,417) (805) (133) 168.105 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% (217,642) 42% 100% n/a 0% 43% 0% 100% 41% 0% 3% 0% 0% n/a 27% 0% 76% 0% 36% 0% 0% 0% 0% 22% 28% 65% 40% a) b) c) d) d) d) d) e) e) e) e) e) $4.719.551 7,000 40,000 396,826 542,290 10,790,043 25,000 350,000 10,000 10,000 20.000 1,000 15,000 690,000 220,000 90,000 10,000 25,000 25,000 4,000 1,000 723,600 13,995.759 $4.723.852 1,200 7,000 40,000 396,826 542,290 10,450,000 25.000 350,000 10,000 10,000 2,000 20,000 1,000 15,000 690,000 220,000 90,000 10,000 25,000 25,000 4.000 1,000 723,600 13,658,916 $ 4,301 1,200 (340,043) 2,000 (336.843) Trans In -Solid Waste Trans In -Transp SDC Trans In-Road Imp Res 115,113 104,167 5,000 69,068 62,500 (46,045) (41,667) (5.000) 42% 42% 42% 25% 25% 0% f) f) 276,272 250,000 12,000 276,272 250.000 12,000 TOTAL RESOURCES 10,775.400 10,469,347 (264.386) 42% 56% 19,253,582 18.921,040 (332,542) REQUIREMENTS: Expenditures Personnel Services Materials and Services Capital Outlay Transfers Out Contingency 2,235,501 3,932,776 848,875 114,583 890.591 2.256.263 3,111,580 7,726 (20,762) 821,196 841.149 114.583 890,591 1 Exp. %1 42% 42% 42% 33% 42% 0% 42% 0% 42% n/a g) h) 5.365.202 9,438,662 2,037,300 275,000 2,137,418 5,458,021 9,438,662 2,037.300 275,000 - (92,819) 2,137,418 TOTAL REQUIREMENTS 8.022,326 5,375.569 2.646,757 42% 28% 19,253,582 17,208,983 2,044,599 NET (Resources Requirements) 2,753,074 5,093,778 2,382,371 1,712,057 1,712,057 a) Payment received annually in January b) Payment expected in November c) Actual receipts are lower than prOjections d) Billed upon completion of work e) Payments to be received in June 2013 from other Road Department funds f) Payments made quarterly Page 9 g) Retro COLA raises for 701 members L..\ ___....!'..________.............1 __'"'" .... :_...................: ~<W ADULT PAROLE & PROBATION Statement of Financial Operating Data Five Months Ended November 30,2012 RESOURCES: Beg. Net Working Capital Revenues DOC Measure 57 State Miscellaneous Alternate Incarceration State Subsidy S81145 Probation Work Crew Fees Miscellaneous Electronic Monitoring Fee Probation Superv. Fees Interest on Investments Interfund -Sheriff Crime Prevention Grant CFC-Domestic Violence Total Revenues Transfers In-General Fund Year to Date Budget I Actual I Variance $ 570,000 $ 630,226 $ 60,226 91,350 1,792 6,250 5,761 1,145,232 9,375 1,875 54,167 79,167 3,750 20,833 20,833 31,180 219,240 15,415 1,374,277 5,908 2,687 63,857 71,825 2,218 20,833 12,500 11,225 127,890 (1,792) (6,250) 9,654 229,045 (3,468) 812 9,690 (7,342) (1,532) 0 (8,333) (19,955) 1,471,565 1,799,986 328,421 181,385 181,385 IFY% I Coil. % 100% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 111% 100% 0% 0% 111% 50% 26% 60% 49% 38% 25% 42% 25% 15% 51% 42% a) b) c) d) d) d) d) FY2013 YearEnd Budget Projection Variance $ 570,000 $ 630,226 $ 60,226 219,240 219,240 4,301 4,301 15,000 5,000 (10,000) 13,826 21,826 8,000 2,748,556 2,748,556 22,500 14,180 (8,320) 4,500 4,500 130,000 153,257 23,257 190,000 172,380 (17,620) 9,000 9,000 50,000 50,000 50,000 50,000 74,832 74,832 3,531,755 3,527,072 (4,683) 435,328 435,328 TOTAL RESOURCES 2,222,950 2,611,596 388,646 42% 58% 4,537,083 4,592,626 55,543 REQUIREMENTS: Expenditures Personnel Services Materials and Services Capital Outlay Contingency 1,288.038 370,703 42 231,669 1,219,533 326,313 68,505 44,390 42 231,669 1 Exp. %1 42% 39% 42% 37% 42% 0% 42% nla 3,091,291 889,687 100 556,005 3.091,291 889,687 100 556,005 TOTAL REQUIREMENTS 1,890,452 1,545,846 344,606 42% 34% 4,537,083 3,980,978 556,105 NET (Resources -Requirements) 332,498 a) Payment received annually in September 1,065,751 b) Annual allocation normally received by end of calendar year 733,253 611,648 611,648 c) Funds are specific to a certain population, which has been smaller than expected d) State/County invoiced quarterly Page 10 CHILDREN & FAMILIES COMMISSION Statement of Financial Operating Data Five Months Ended November 30, 2012 Year to Date FY 13 YearEnd Budget Projection Variance IBudget I Actual I Variance IFY% I Coil. % RESOURCES: Beg. Net Working Capital $ 511,994 $ 567,120 $ 55,126 1000/0 111% $ 511,994 $ 567,120 $ 55,126 Revenues Federal Grants 83,100 66,320 (16,780) 42% 33% a) 199,441 251,856 52,415 Title IV -Family SuplPres 16,472 (16,472) 42% 0% 39,533 39,533 HealthyStart Medicaid 35,417 21,456 (13,961) 42% 25% a) 85,000 60,000 (25,000) Level 7 Services 82,041 (82,041) 42% 0% 196,898 196,898 State Prevention Funds 20,051 34,809 14,758 42% 72% b) 48,122 58,022 9,900 HealthyStart IR-S-G 91,646 54,987 (36,659) 42% 25% 219,951 219,951 OCCF Grant 174,915 371,636 196,721 42% 89% a) 419,796 391,940 (27,856) Charges for Svcs-Misc 3,333 1,166 (2,167) 42% 15% 8,000 4,000 (4,000) Program Fees 4,591 4,591 42% n/a 4,591 4,591 Court Fines &Fees 33,119 30,992 (2,127) 42% 39% c) 79,485 75,034 (4,451) Interest on Investments 417 1,492 1,075 42% 149% 1,000 5,000 4,000 Grants, Private 833 (833) 42% n/a 2,000 (2,000) Interfund Grants 133,698 45,000 {88,698} 42% 14% d) 320,874 350,374 29,500 Total Revenues 675,042 632,448 (42,594) 42% 39% 1,620,100 1,657,199 37,099 Trans from General Fund 115,000 115,000 42% 42% 275,984 275,984 Total Transfers In 115,000 115,000 42% 42% 275,984 275,984 TOTAL RESOURCES 1,302,036 1,314,568 12,532 42% 55% 2,408,078 2,500,304 92,226 REQUIREMENTS: Expenditures Personnel Services Materials and Services Capital Outlay Contingency 269,781 614,999 42 118,545 244,802 363,364 24,979 251,635 42 118,545 I Exp·%1 42% 38% 42% 25% 42% 0% 42% n/a e) f) 647,474 1,475,997 100 284,507 589,457 1,537,247 58,017 (61,250) 100 284,507 TOTAL REQUIREMENTS 1,003,367 608,166 395,201 42% 25% 2,408,078 2,126,704 281,374 NET (Resources· Requirements) 298,669 706,403 407,734 373,600 373,600 a) Projection based on actual awarded amounts b) Additional GLS grant funds of $3,500 awarded c) State reduced the Circuit Court fees d) Additional grant funds of $17,500 - A & D 70 and $12,000 EUDL projected to be received e) Personnel expenditures projected to be less than appropriated. Open position, due to retirement, will not be filled f) M &S projected to be greater than originally budgeted due to new Federal grant awarded. Appropriation transfer will be requested Page 11 SOLID WASTE Statement of Financial Operating Data Five Months Ended November 30,2012 RESOURCES: Beg. Net Working Capital Revenues Miscellaneous Franchise 3% Fees Commercial Disp. Fees Private Disposal Fees Franchise Disposal Fees Yard Debris Special Waste Interest Leases Recyclab/es Total Revenues TOTAL RESOURCES REQUIREMENTS Expenditures Personnel Services Materials and Services Debt Service Capital Outlay Transfers Out-Road Trans Out-Capital Res Contingency Year to Date Budget I Actual I Variance $ 700,513 $ 807,470 $ 106,957 9,167 8,323 (844) 83,333 14,634 (68,699) 358,333 422,620 64,287 547,500 628,790 81,290 1,666,667 1,775,100 108,433 30,417 57,535 27,118 10,417 28.532 18,115 3,125 3,444 319 4,500 5,400 900 18,750 25,255 6,505 I FY % I Coli. % 100% 1150/0 42% 38% 42% 7% a) 42% 49% 42% 48% 42% 44% 42% 79% b) 42% 114% c) 42% 46% 42% 50% 42% 56% 2,732,209 2,969,632 237,423 42% 45% 3,432,722 3,777,102 344,380 42% 52% Exp. %1 722,217 1,245,547 394,464 34,583 115,113 262,500 249,665 690,884 1,002,437 405,589 241 69,068 315,000 31,333 243,110 (11,125) 34,342 46,045 (52,500) 249,665 42% 42% 42% 42% 42% 42% 42% 40% 34% d) 43% e) 0% f) 25% g) 50% h) nfa FY2013 YearEnd Budget Projection Variance $ 700,513 $ 807,470 $ 106,957 22,000 22,000 200,000 200,000 860,000 860,000 1,314,000 1,314,000 4,000,000 4,000,000 73,000 73,000 25,000 32,000 7,000 7,500 7,500 10,801 10.801 45,000 45,000 6,557,301 6,564,301 7,000 7,257,814 7,371,771 113,957 1,733,321 2,989,313 946,713 83,000 276,272 630,000 599,195 1,733,321 2,989,313 946,713 83,000 276,272 630,000 599,195 TOTAL REQUIREMENTS 3,024,089 2,483,219 540,870 42% 34% 7,257,814 6,658,619 599,195 NET (Resources -Requirements} 408,633 1,293,884 885,251 713,152 713,152 a) Due April 15, 2013 b) Seasonal item-Fall and Spring c) Dependent on special clean-ups such as asbestos and contaminated soil d) Purchasing will pick up as year progresses e) Semi-Annual: November and May f) In the process of contacting bidders g) Quarterly h) One half of appropriation transferred in September. Balance will be transferred by June 30, 2013 Page 12 RESOURCES: Beginning Net Working Capital Revenues Inter-fund Charges: General Liability Property Damage Vehicle Workers' Compensation Unemployment Claims Reimb-Workers' Compensation Claims Reimb-Gen liab/Property Process Fee-Events/Parades Miscellaneous Skid Car Training NSF Fee Interest on Investments Other Interest TOTAL REVENUES TOTAL RESOURCES Appropriations/Expenditures Direct Insurance Costs: GENERAL LIABILITY 5201 Settlement / Benefit 5202 Defense 5203 Professional Service 5204 Insurance 5205 Loss Prevention 5206 Miscellaneous 5207 Repair / Replacement Total General Liability PROPERTY DAMAGE 5204 Insurance 5207 Repair / Replacement Total Property Damage VEHICLE 5203 Professional Service 5204 Insurance 5205 Loss Prevention 5207 Repair / Replacement Total Vehicle WORKERS' COMPENSArlON 5201 Settlement / Benefit 5203 Professional Service 5204 Insurance 5205 Loss Prevention 5206 Miscellaneous Total Workers' Compensation 5201 UNEMPLOYMENT -Settlement/Benefits Total Direct Insurance Costs Insurance Administration: Personnel Services Materials & Service Capital Outlay Total Insurance Administration Transfers Out TOTAL REQUIREMENTS NET a) Annual premium paid in July 2012 * Contingency is $2,149,038 RISK MANAGEMENT Statement of Financial Operating Data Five Months Ended November 30, 2012 Year to Date Budget I Actual I Variance I % of FY I % Coli. Budget YearEnd Projection Variance $2,000,000 $2,240,791 $240,791 262,333 262,333 313,480 313,480 173,635 173,635 1,440,176 1,440,176 250,000 250,000 500 500 60,000 60,000 2,000 2,000 50 50 16,000 16,000 30 30 15,000 15,000 50 50 2,5331224 2,533,254 30 4,533,224 4,774,045 240,821 300,000 850,000 (550,000) 250,000 230,000 20,000 100,000 90,000 10,000 1,000,000 900,000 100,000 250,000 230,000 20,000 1,900,000 2,300,000 (400,000) 307,896 168,990 100 476,986 307,896 168,990 476,886 100 100 7,200 2,384,186 7,200 2,764,086 (39919001 2,149,038 1,989,959 {15t,ON} Page 13 $2,000,000 109,305 130,617 72,348 600,073 104,167 208 25,000 833 21 6,667 6,250 21 $2,240,791 109,306 130,617 72,348 600,073 104,230 3,424 145 37 6,270 30 4,874 1,055,510 1,031,354 $240,791 0 0 (0) 0 64 (208) (21,576) (688) 16 (397) 30 (1,376) {21~ {24,156} 100% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 112% 42% 42% 42% 42% 42% 0% 6% 7% 74% 39% n/a 32% 0% 41% 3,055,510 3,272,144 216.634 42% 72% I %Exp. I 125,000 365,843 35,086 7,610 135,600 6,403 45 200 550,788 (425,788) 42% 164% a) 104,167 159,063 5,315 164,378 (60,211) 420/. 66% a) 41,667 366 4,302 11,202 15,870 25,797 42% 16% 160,540 416,667 78,891 23,198 10,776 273,405 143,262 42% 27% a) 104,167 50,965 531202 42% 20% 791,667 1,055,406 (263,739) 42% 56% 128,290 70,413 42 119,691 51,391 8,599 19,021 42 42% 42% 42% 39% 30% 0% 198.744 171,082 27,662 42% 36% 3,000 1,800 1,200 42% 25% 993,411 1,228,288 {234,878} 42% 52% 2,062,099 2,043,856 (18,2431 * DESCHUTES COUNTY 911 Statement of Financial Operating Data Five Months Ended November 30,2012 Year to Date Actual Variance Variance RESOURCES: Beg. Net Working Capital $8,000,000 $ 8,883,086 $ 883,086 100% 1110/0 $8,000,000 $8,883,086 $ 883,086 Revenues Property Taxes -Current 2,728,203 5,608,142 2,879,939 42% 86% a) 6,547,687 6.547,687 Property Taxes -Prior 77,083 222,335 145,252 42% 120% 185.000 222.335 37.335 Federal Grants 100,000 (100,000) 42% 0% b) 240,000 240.000 State Reimbursement 15.000 8,458 (6,542) 42% 23% c) 36.000 36.000 Telephone User Tax 312.500 192,602 (119.898) 42% 26% 750,000 750.000 Data Network Reimb. 12,500 (12.500) 42% 0% d) 30,000 30.000 Jefferson County 12,500 26,787 14,287 42% 89% 30,000 31,262 1.262 User Fee 18.333 2,156 (16,177) 42% 5% e) 44,000 44,000 Police RMS User Fees 116,229 (116,229) 42% 0% d) 278,950 278,950 Contract Payments 12.917 (12,917) 42% 0% d) 31,000 31,000 Miscellaneous 3,750 3,650 (100) 42% 41% 9,000 9,000 Claims Reimbursement 46,760 46,760 42% nla f} 46,760 46,760 Interest 16,667 19,070 2,403 42% 48% 40,000 40,000 Interest on Unsegregated Tax 250 415 165 42% 69% 600 600 Total Revenues 3,425,932 6,130,375 2,704,443 42% 75% 8,222,237 8,307,594 85,357 TOTAL RESOURCES 11,425,932 15,013,460 3,587,528 42% 93% 16,222,237 17,190,680 968,443 REQUIREMENTS: Expenditures Personnel Services Materials and Services Capital Outlay Transfers Out-Reserve Fund Contingency 1.808.538 854,251 234.167 208.333 3.653.977 1,650,505 845,676 500,000 158,034 8,575 234,167 (291.667) 3,653,977 42% 42% 42% 42% 42% % Exp·1 38% 41% 0% 100% nla g) 4,340,490 2,050,202 562.000 500.000 8,769,545 3,800,000 2.050,202 562,000 500.000 540,490 8,769,545 TOTAL REQUIREMENTS 6,759,266 2,996,181 3,763,085 42% 18% 16,222,237 6,912,202 9,310,035 NET (Resources Requirements) 4,666.666 12,017,279 7,350,613 . 10,278,478 10.278,478 a) Current year taxes due November, February and May b) ODOT Project-reimbursements expected to be received over the next 3-4 months c) Oct/Nov payments outstanding; ongoing monthly reimbursements from Office of Emergency Mgmt for MSAG/GIS maintenance d) Annual billings to Police/Fire agencies to be mailed in December e) US Forest Service invoiced $2,156.25 quarterly. Crooked River Ranch billed annually end of June f} Reimbursement for faulty UPS -American Power Conversion g) Amount appropriated was transferred September 15.2012 Page 14 Health Beneflta Trust Statement of Financial Operating Oata Five Months Ended November 30, 2012 Budget Year to Oate Actual I Variance I FY % IICoil. % Budget FY2013 Projection Variance RESOURCES Beg. Net Working Capital $13,800,000 $14,551,028 $ 751,028 100% 105% $ 13,800,000 $14,551,028 751,028 Revenues: Internal Premium Charges 5,331.250 5,337,620 6,370 42% 42% 12,795,000 12,795.000 PIT Emp -Add'i Prem 20,833 13,623 (7,211) 42% 21% 50,000 50,000 Employee Prem Contribution 262,500 265,460 2,960 42% 42% 630.000 630,000 COIC 541,667 583,956 42.290 42% 45% 1.300.000 1.385,000 85.000 Retiree I COBRA Co-Pay 312,500 356,835 44.335 42% 48% 750,000 900,000 150.000 Medical Services Reimb 323 323 42% nla 323 323 Federal Payment (ERRP) 42% nla • Prescri plion Rebates 29.697 29.697 42% nla 29,697 29.697 Claims Reimbursements 50,493 50,493 42% nla 50.493 50,493 Vending Machines (Wellness Rebate) 105 105 42% nla 105 105 Interest 33,333 32,032 (1.301 ) 42% 40% 80,000 80,000 Total Revenues 6,502,083 6,670,144 168.060 42% 43% 15,605,000 15,920,618 315,618 TOTAL RESOURCES 20,302,083 21,221,171 919,088 92% 105% 29,405,000 30,471,646 1,066,846 REQUIREMENTS Expenditures: Personnel SelVlces (all depts) 83,655 80.820 2.835 42% 40% 200,172 200,772 Materials & SelVices Claims Paid-Medical 4.179.250 4,923,281 (744,031 ) 42% 49% a) 10.030,200 11,636,847 (1,606.647) Claims Paid-Prescription 801.500 398,981 402.519 42% 21% a) 1,923,600 943,045 980.555 Claims Paid-DentalNision 744.250 713,500 30,750 42% 40% a) 1.786,200 1.686,455 99.745 Claims Refunds (46,285) 46.285 42% nla (46,285) 46.285 Insurance Premiums 145.833 140,857 4.917 42% 40% 350.000 350,000 State Assessments 66.667 89,329 (22,662) 42% 56% 160.000 160.000 Administration Fee 133,333 137.684 (4.351 ) 42% 43% 320,000 320,000 Preferred Provider Fee 20.833 21.023 (190) 42% 42% 50,000 50,000 Health Impact 22,917 21,658 1.259 42% 39% 55,000 55,000 Refund -ERRP 58.552 (58.552) 42% nla b) 58.552 (58.552) Other -Administration 27.230 22.033 5,197 42% 34% 65,353 65,353 Other -Wellness 43,750 8,662 35.088 42% 8% 105.000 105,000 Admin & Wellness 6,185,564 6,489,275 (303,711) 42% 44% 14,845,353 15,383,967 (538,614) Deschutes On-site Clinic Healthstat 285.000 279.028 5,972 42% 41% c) 684,000 684.000 Medical Supplies 12.500 5,945 6.555 42% 20% 30,000 30,000 Equipment 417 369 48 42% 37% 1,000 1,000 Other 8.930 24.789 (15.859) 42% 116% 21,433 21,433 TotalOOC 306,847 310,131 (3,284) 42% 42% 736,433 736,433 Deschutes On-slte Pharmacy Contracted Services 128,453 133,223 (4.170) 42% 43% c) 308,287 308.287 Medication and Drugs 416,667 528.594 (111.927) 42% 53% c) 1,000,000 1.300,000 (300,000) Start Up Costs-Take Care 59.898 59.898 42% nla c) 59.898 (59,898) Other 6,900 7.051 (152) 42% nla 16,559 16.559 Total Pharmacy Capital Outlay Contingency 552,019 42 5.123,957 728,765 (176,746) 42 5,123.957 42% 42% 42% nla nla nla 1,324,846 100 12,297,496 1,684,744 (359,898) 100 12.297.496 TOTAL EXPENOIREQUIREMNTS 11,700,064 7,608.991 4,643,092 42% 26% 29,405,000 18.005,915 11,399,085 NET (Resources -ReqUirements) 8,802,018 13,812,180 5,562,180 12,485,730 12,465,730 IRevenues less EXPenditures (838,848) (2,085,29711 a) Projection based on annualizing 22 weeks of claims paid b) Disallowance of Early Retiree Reinsurance Program items (Reported as revenue in FY 2012) c) YTD Actual include estimates: November Healthstat, July through November Take Care Admin. October & November *inoredient" costs and Start uo costs (orior vear). These items had not been aid as of November 30. 2012 Deschutes County -Fair and Expo Center YTD-Budget Basis Commissioners Statement of Financial Operating Data Five Months Ended November 30,2012 RESOURCES: Beg. Net Working Capital Receipts: Special Events Revenues Interest Storage Camping at F & E Horse Stall Rental Concession % -Food Rights (Signage, etc.) Interfund Contract Miscellaneous Total Receipts Transfers In General Fund (001) Room Tax (160) Welcome Center (170) Annual County Fair (619) Total Transfers In TOTAL RESOURCES REQUIREMENTS: Expenditures: Personnel Services Materials and Services Debt Service capital Outlay Total Expenditures Contingency Year to Date Budget (5/12 ofl annual) Actual 1 Variance 1 FY % I Coil. % Year End FY2013 Budget Projection Variance 1 $ 46,373 $ 35,055 $ (11,318) 100% 76% $ 46,373 $ 35,055 $ (11,318) 253,158 625 23,934 2,500 12,500 79,167 39,583 8,333 2,833 422,633 137,927 135 12,107 16,367 50,316 18,000 1,000 958 236,810 (115,231) (490) {11,827} (2,500) 3,867 {28,851 } (21,583) (7,333) {1,875~ (185,823) 42% 42% 42% 42% 42% 42% 42% 42% 42% 42% 23% 9% 21% 0% 55% 26% 19% 5% nla 23% 607,578 1,500 57,441 6,000 30,000 190,000 95,000 20,000 6,800 1,014,319 532,505 1,010 37,548 6,000 46,367 188,316 97,000 20,000 6,058 934,803 (75,073) (490) (19,893) 16,367 (1,684) 2,000 F42) (79,516) 70,833 10,727 34,500 110,108 226.168 695,174 70,835 10,725 34,500 150,000 266.060 537.925 39,892 39,892 (157,249) 42% 42% 42% 42% 42% 42% 42% 42% 57% 34% 170,000 25,744 82,800 264,259 542,803 1.603.495 170,000 25,744 82,800 254,259 532,803 1,502.661 (10,000) l10,000} (100,834) 1 Exp. %1 346,618 210,926 47,550 5,941 611,035 336,976 196,622 70,609 9,000 613,206 9,642 14,304 (23,059) (3,059) (2,172) 42% 42% 42% 42% 41% 39% 62% 63% 831,882 506,223 114,119 14,259 1,466,483 822,268 513,080 114,118 14,259 1,463,724 9,614 (6,857) 1 2,759 57,088 57,088 42% nla 137,012 137,012 TOTAL REQUIREMENTS 668,123 613,206 54,917 42% 38% 1,603,495 1,463,724 139,771 NET (Resources -Requirements) 27,051 {75,282} {102,332~ 38.937 38,937 Page 16 ,y, '" (> j" _ .......""'..........'A........_... >t et:tt $) rtar >8 Me 1M ¢ Nt' W?M W5 12st I> 'f CAPITAL PROJECTS • North County Campus • Sisters Health Clinic • Bethlehem Inn ------------- ';$ '~"".''''''~~~~.__,' ' "Net"'!t ' f "? 6t 'sa " Deschutes County North County Services Building Inception through November 30,2012 PROJECTION RESOURCES: Beginning Net Working Capital Loan Proceeds, net of issuance costs Resources from Fund 140 Resources from Fund 142 Transfer in Interest Revenue Total Resources EXPENDITURES: Materials & Services Architecture/Design Engineering Interfund Charges Fees, Permits & SDCs Utilities Travel -Meals/Mileage Reimb Total Materials & Services Capital Outlay Land and Building Remodel Total Capital Outlay Contingency Total Expenditures Net Received or Expended 1,402,013 25,000 600,000 5,055 2,032,068 47,610 6,449 759 12,424 3 67,245 25,000 25,000 1,402,013 230 1,402,243 1,469,488 25,000 562,580 ~25,000~ Project to Date 1,402,013 25,000 600,000 5,055 2,032,068 a) b) 72,610 6,449 759 12,424 3 92,245 b) 1,402,013 a) 230 1,402,243 1,494,488 537,580 Project Budget * 3,400,000 1,402,013 25,000 700,000 13,740 5,540,753 325,000 75,000 13,150 75,000 20,000 508,150 1,402,013 3,300,000 4,702,013 313,513 5,523,676 17,077 Projected 3,400,000 1,402,013 25,000 700,000 13,740 5,540,753 325,000 75,000 13,150 75,000 20,000 3 508,153 1,402,013 3,300,000 4,702,013 5,210,166 330,587 Variance ~3l {3l 313,513 (3) 313,510 * The project budget is the consolidation of FY 2012 (actual and unexpended budget) and FY 2013 adopted budget a) The building was purchased in FY 2011 with resources from Project Development and Debt Reserve -$1,402,013 b) $25,000 was paid to the architect in FY 2011 with resources from General County Projects Fund (Fund 142) '. North County Services Building -Fund 462 ENCUMBRANCES AND COMMITMENTS Through November 30, 2012 Vendor Description Commitment Amount Amount Paid Balance Due BLRBlGGL Architects BLRB/GGL Architects BLRB/GGL Architects BLRB/GGL Architects BLRB/GGL Architects BLRB/GGL Architects BLRB/GGL Architects BLRB/GGL Architects Design Programming Construction Documents Evergreen School Assessment-Estimate Design Phase Design Development Phase Schematic Design Phase Planning -Redmond Parking Total Fee Reimburseable Expenses Total Payments to Architects 25,000 25,000 13,750 63,750 25,000 25,000 13,750 720 3,745 3,570 300 47,085 25,000 525 47,610 25,000 AA'V'!Mt'UMV ~~.. _ '_ '1" '& ff" 1,£ M #'.$#(' Y'rYie:tifrMe ft hddX?Hf'"tr *; Vl!e"lct"e WI' 't1 iKe MMU> fC.itt I,m Deschutes County Sisters Health Clinic (Fund 464) Inception through November 30,2012 RESOURCES: Beginning Net Working Capital Federal Grants Resources from Fund 142 Transfer in (Fund 142) Interest Revenue Total Resources EXPENDITURES: Materials & Services Architecture/Design Engineering Planning Interfund Charges Fees, Permits & SDCs Utilities Travel -Meals/Mileage Reimb/Misc Total Materials & Services Capital Outlay New Construction Total Capital Outlay Contingency Total Expenditures Net ACTUAL Received and Encumbrances Project to Expended & Commitments Date I Budget I I Projected I I Variance 40,000 40,000 500,000 500,000 48,626 48,626 a) 48,626 48,626 100,000 100,000 100,000 100,000 244 244 244 244 188,871 188,871 648,626 56,499 56,499 a) 78,626 15,000 1,140 1,140 5,000 881 881 1,785 25,549 25,549 30,000 2,000 171 171 1,000 648,871 244 78,626 15,000 5,000 1,785 30,000 2,000 1,000 84,241 84,241 133,411 133,411 51,447 501,283 552,730 515,215 552,730 ~37,515l 51,447 501,283 552,730 515,215 552,730 (37,515) 135,688 501,283 636,971 648,626 53,183 (501,283) (448,101) a) $48,626 paid to the architect in FY 2012 with resources from General County Projects Fund (Fund 142) 686,141 (37,515) (37,271) (37,271) Sisters Health Clinic -Fund 464 ENCUMBRANCES AND COMMITMENTS Through November 30,2012 Vendor _........... _ ......... _ ........ _ ...... Description Commitment Amount Amount Paid Balance Due CS Construction Construction Contract 552,730 51,447 501,283 Deschutes County Bethlehem Inn (Fund 128) Five Months Ended November 30,2012 Budget Actual I Variance IFY%I Coil. %1 Bud~et I Projection I Variance RESOURCES: Beg. Net Working Capital $(2,710,000) $(2,710,173) $ (173) 100% 100% $(2,710,000) $(2,710,173) $ (173) Revenues Grants -Private 41,913 (41,913) 42% 0% 100,592 (100,592) Lease Payments 10,170 12,204 2,034 42% 50% 24,408 24,408 Total Revenues 52,083 12,204 (39,879) 42% 10% 125,000 24,408 (100,592) Transfers In: Project Development (140) 687,500 (687,500) 42% 0% 1,650,000 -(1,650,000) Gen Capital Res (143) 441,667 ~441 , 667} 42% 0% 1 ,060,000 -(1,060,OOO} TOTAL RESOURCES (1,528,750) (2,697,969) (1,169,219) 42% -2158% 125,000 (2,685,765) (100,765) REQUIREMENTS: Expenditures Debt Service : Interest Expense Interest Payment 10,417 41,667 6,278 4,139 41,667 42% 42% Exp . %1 25% 0% a) 25,000 100,000 16,500 8,500 100,000 TOTAL REQUIREMENTS 52,083 6,278 45,806 42% 5% 125,000 16,500 100,000 NET (Resources -Requirements) (1,580,833) (2,704,247) (1,123,413) b) (2,702,265) F65) a) Interest on November 2012 negative cash balance: $848.80. b) Inception through November 30,2012 Revenues -Lease Payments $ 61,020 Expenditures : Land/Building (Amertitle) -July 2007 2,241,313 Hickman Williams 17,578 City of Bend -May 2008 250,000 KN EX CO 5,289 Kleinfelder 3,732 Total expended on facility 2,517,913 Interest on Negative Cash Balance 247,354 Total expended 2,765,267 Net $(2,704,247) Deschutes County General Support Services -SOCC Conference/Seminar, EducationfTraining and Travel Expenditures and SOCC -County College Expenditures FY 2013 I l I ~a.~~~ ;a~~!eren~.. e~. T~...iJ~e.•.. 1i.'.'... ~.~.I~... I~~:.~~g_.. ~ _se~ f._~ct ~~l.'~~~v_J.~D~~otal...I.Conf/Sem & EduclTraining 30 -! --! 10 ' 40 '-T-ra-ve-I-M-ea-Is-.-.-.---.-~::-~--20 I . ,--.-.-1-"-66T---'-8-6 ~Accommodations----=-=~=~=-.--=~=~-~12fJ--: . t .--_-+119I__~~[ I ~~:;~e relmburse-m-ent -=-_·~~r__·-_-:_ ._-~_-.-38-~J_-~~-_~-~_t__-.-j-_~-~=~-6--8~J~-_-1-'~~__ .• ~~~~~;~-==~~ng .. --.-t= -30 I~-t :t ;90 i 2,2!tJ;78 1 r~~~:& EduCiTraininQ-·-+--6S-.f -i=--=-±=-305~-=:-l ~7~ ~rc:~~:~tions-~---~--1-~~~~--:-~;---:--r--~29: ~ I -~29 MiIJ~reimburSemen-r=-~=---=~ -~: -t--;1~r-:-C:~=-=-~~-~2 -Grourldtransport7Parking-'-"~'---T--.-·--!--~~-+-~--.-T--=-~~I-""--- 734f~~:,'~~r~-~-=-_ ~-;-+ &5! I 1 -910112 I -c;-= c-:::::o::drrarn~-t -":30 ! ~;~;~~ ~1*-::_ __ I AirfarEl_~____~______j __ ~ ___-J~--:~.J===--_ :=~ --~T--~ ..t-t-=: Mileage reimbursement I.!. • 471 I -471i ~--"''---=--~.-..--..--~-+--~~-~"--~-'--'~-..--.-~+----+-'-~-~-~.,~.-.-.-~--'-~G~~:a~~~~~~O!!___~__ -~~r-"'-30+ ... ~... +-15, 1,369! . 10~24 r~ ~... .. .. Total -BO-C-C_D~p-a-rtl'll~~n~-_-~---t~~---~---~-1-.---.-r--L--~.--c-.____, r_goBflSef!1& EduclTrainil'l9.. __.~_ .._!~ . i 15 , 775 1 20 -i--~35 ::-~-:~~--:_'~_ti~ns --~~·~---=-'-·==-.-·----=f :-'~~+-'~-'_1~-'~-r~=~:--t =~7~1-~-T~;~.'~=~1~1~~ Airfare -. -! -: -• ~-..---~-.._~..__..__._~_.._._~_~_~-1~__ ~_.l-._._._._...-.._._.~-'...._._..__ .. _ .._.__ Mileage Reimbursement • 496 . -1,260 ! 683 2,439 . Ground Transport ". .-"-,-~.-. .-.-3S ~~_ f~ta.I~-=-B6cc~~~art!!1...e.n!...... ----.·.·.·.r.-.1 ......L-..: 6.7'U-1. 5. 2,893 :....... 2.5 ... .....__ 8~. 4,599[:~~;;~~1_3_~~~Expe~~_~_l-~T -_"_-_I ~ ~:_.-_..... -=*=~~ . L_I BOCC County College I-i 1 1 , I "---"-~-.. -~----..---~+~.-~.~.;;;-l-..-.--.~.---..--.- Office/Copier Supplies -I -' 85 1 -' -I 85 ..MeetlrlQSuPp~:~___-====-_.~~~-~~-~-.~-i~---761r=:81~~~~869: .. -~~ I .. ..-.=r___ ----,_~~___ +~___~+---1---..~.-..-~.- Total BOCC County College I -! _. 846 • 811 1 869 i 2,526 ~~~=----==~====~=--=--:-.-~.-.._.. _i _ I ___t=___~+--~___ NOTE: Above amounts_include,only tho~eXllendi!ure~.process~f~r~~Y..rnent. , ____ Additional conference and travel costs may have been incurred, but not processed for payment. .. ?/-l/?n1?