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Tax-Finance Update - Feb Financials
Monthly Meeting with Board of Commissioners Finance Director/Treasurer AGENDA March 25, 2013 (1) Monthly Investment Report (2) February 2013 Finandals ... Deschutes County Commercial Paper $ Corporate Notes 8,113,468 Time Certificates 7,235,405 U. S. Treasuries Federal Agencies 3,941,893 Bankers' Acceptances LGIP/BOTC 116,676,731 Total Investments $ 135.967.496 Total Portfolio: By Investment Types Time Corporate Certificates Federal Notes 5% Agencies 6% 3% LGIP/BOTC 86% 0.00% 5.97% 5.32% 0.00% 2.90% 0.00% 85.81% 100.00% Investment Income Investments By County Function Fiscal Year 2012-13 1 Feb-13 I I Y-T-O General $ 135,967,496 $ 60,036 $ 480,170 I -- Total Investments $ 135,967,496 480,170 ITotal Investment Income 60,036 Less Fee: 5% of Invest. Income {3,OO2~ {24,O09~ Investment Income -Net 1$ 57,034 $ 456,1621 Yield Percentages ---~.~ BOTe I LGIP ~ 0.53% 0.59% Investments ~ 0 .74% 0.75% Average ~ 0.56% 0 .61% Category Maximums: U.S. Treasuries 100% 'ILGIP 100% c t\,;omparators ~Federal Agencies 75% 3 Month Treas. ~ 0.11% Banker's Acceptances 25% 12 Month Treas. ~ 0 .16% Time Certificates 25% 3 Month e p ~ 0.16% Commercial Paper 20% Corporate Notes 10% Term Maximums: 0-18 Months 100%t- 19 -24 Months 30% Months to Maturity 18 Months 92% 24 Months 8°,4 aturity Memorandum Date: March 20. 2013 To: Board of County Commissioners Tom Anderson. Interim County Administrator From: Marty Wynne. Finance Director RE: Monthly Financial Reports Attached please find February 2013 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). 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 Eight Months Ended February 28, 2013 RESOURCES: Beg. Net Working Capital Revenues Tax Revenues -Current Tax Revenues -Prior Gen. Rev. -excl. Taxes Assessor County Clerk BOPTA District Attorney Financerrax Veterans Property Management Grant Projects Total Revenues Year to Date Budget J Actual I Variance IFY%I Coli. % FY2013 YearEnd $ Budget Projection Variance $ 8,700,000 13,461,040 453,333 1,591,554 499,084 920,015 8,265 123,129 132,600 45,600 66,163 1,333 $ 9,059,394 19.617,452 922,486 2,045,386 677,376 1,060,762 13,313 99,527 208,592 37.324 62,829 1.333 17,302,116 24,746,382 $ 359,394 6.156,412 469,153 453,832 178,292 140,747 5,048 (23,602) 75,992 (8.276) (3.334) 0 7,444,266 100% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 104% 97% 136% 86% 90% 77% 107% 54% 105% 55% 63% 67% 95% a) b) b) b) c) $8,700,000 $9,059,394 $ 20.191.560 20.774,199 680,000 950,988 2,387,331 2,687,331 748,626 873,626 1,380,023 1,620.023 12,398 18,313 184,694 184,694 198,900 248.592 68.400 68,400 99,244 99,244 2,000 2.000 359,394 582,639 270.988 300,000 125,000 240,000 5,915 49,692 25,953,176 27,527,410 1,574,234 TOTAL RESOURCES 26,002,116 33,805,776 7,803,660 67% 98% 34,653,176 36,586,804 1,933,628 REQUIREMENTS: I EXP.%! Expenditures Assessor 2,378,501 2,240,003 138,498 67% 63% 3,567,752 3,467,752 100,000 County Clerk 978,425 856,965 121,460 67% 58% 1,467.638 1,361.638 106,000 BOPTA 48,257 37,238 11.019 67% 51% 72,385 72,385 District Attorney 3,516,445 3.307,224 209,221 67% 63% 5,274,667 5,074,667 200,000 Financeff ax 555,910 529,362 26.548 67% 63% 833,865 833,865 Veterans 173,995 163,044 10,951 67% 62% 260,992 260,992 Property Management 181,351 177.849 3,502 67% 65% 272,027 272,027 Grant Projects 81,566 78,799 2,767 67% 64% 122.349 122,349 Non-Departmental 1.143,114 682,161 460,953 67% 40% d) 1,714,671 1,414,671 300,000 Contingency 4,532,785 4,532,785 67% nla 6,799,178 6,799,178 13,590,349 8,072,645 5.517,704 67% 40% 20,385,524 12,880,346 7,505,178 Transfers Out 9,265,101 8,561,908 703,194 67% 62% 13,897,652 13,897,652 TOTAL REQUIREMENTS 22,855,450 16,634,553 6,220,897 67% 49% 34,283,176 26,777,998 7,505,178 NET (Resources Requirements) 3,146,667 17,171,223 14,024,557 e) 370,000 9,808,806 9,438,806 Beginning Net Working Capital per Requested Budget 9,000,000 I a) Includes annual payments: PILT $730,983. FY 2012 PILT was $471,723 b) A & T Grant received quarterly. YTD includes three quarters - July, October & January 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, Grant Fund $10,000 Page 1 COMM JUSTICE-JUVENILE Statement of Financial Operating Data Eight Months Ended February 28, 2013 Budget I Year to Date Actual I Variance IFY% I Coli. % FY 2013 YearEnd Budaet Projection Variance RESOURCES: Beg. Net Working Capital $1,010,415 $ 995,051 $ (15,364) 100% 98% $1,010,415 $ 995,051 $ (15,364) Revenues Federal Grants 4,000 (4,000) 67% 0% a) 6,000 6,000 SB #1 065-Court Assess. 2,578 5,087 2,509 67% 132% b) 3,867 7,000 3,133 Jail Funding HB #2712 27,849 27,849 67% 60% b) 46,133 37,000 (9,133) Discovery Fee 8,667 5,488 (3,179) 67% 42% 13,000 8,232 (4,768) Food Subsidy 14,000 14,010 10 67% 67% c) 21,000 28,000 7,000 OVA Basic & Diversion 250,231 188,030 (62,201 ) 67% 50% d) 375,347 375,347 Inmate/Prisoner Housing 40,000 94,920 54,920 67% 158% c) 60,000 140,000 80,000 Inmate Commissary Fees 67 (67) 67% 0% 100 100 Contract Payments 81,333 61,995 (19,338) 67% 51% e) 122,000 100,000 (22,000) Miscellaneous 133 52 (81 ) 67% 26% 200 200 Program Fees 33 (33) 67% 0% 50 50 MIP Diversion Fees 667 275 (392) 67% 28% 1,000 500 (500) Interest on Investments 5,333 4,173 (1,160) 67% 52% 8,000 6,175 (1,825) Leases 800 800 67% 67% 1,200 1,200 Grants -Private 333 1,201 868 67% 240% c) 500 1,500 1,000 CFC Interfund Grant 83,774 60,731 (23,044) 67% 48% 1) 125,661 125,661 Interfund Grant -Gen Fund 13,333 10,000 {3,3331 67% 50% d) 20,000 20,000 Total Revenues 505,282 474,611 (30,671) 67% 59-A, 804,058 856,965 52,907 Transfers In-General Fund 3,563,016 3,563,016 67% 67% 5,344,523 5,344,523 TOTAL RESOURCES 5,078,713 5,032,678 (46,035) 67% 70% 7,158,996 7,196,539 37,543 REQUIREMENTS: I Exp. %1 Expenditures Community Justice-Juvenile Personnel Services 3,383,345 3,300,714 82,631 67% 65% g) 5,075,017 4,964,036 110,981 Materials and Services 795,973 685,602 110,371 67% 57% g) 1,193,960 1,050,000 143,960 Capital Outlay 67 67 67% 0% 100 100 Transfers Out 33,600 25,200 8,400 67% 50% h) 50,400 50,400 Contingency 559,679 559,679 67% n/a 839,519 839,519 TOTAL REQUIREMENTS 4,772,664 4,011,516 761,148 67% 56% 7,158,996 6,064,436 1,094,560 NET (Resources -Requirements) 306,049 1,021,161 715,112 1,132,103 1,132,103 Beginning Net Working Capital per Requested Budget 1,125,000 I a) Grant payment anticipated in last quarter, pending completion of project. b) HB #2712 replaced SB #1065 effective January 1,2012. c) Revenues trending higher than anticipated -$12,960 billing outstanding for inmate/prisoner housing. d) Payments received quarterly. e) Contract payment reimbursement request submitted monthly, received 1-2 months in arrears. 1) Grant payments are generated by program activity during the school year and are received quarterly in arrears. g) Expenditures trending lower than anticipated. Currently 5.8 unfilled FTE; Eliminating 4.8 HE h) Transfers out recorded quarterly. Page 2 SHERIFF -Fund 255 Statement of Financial Operating Data Eight Months Ended February 28, 2013 Actual Variance Variance RESOURCES: Beg. Net Working Capital $ $ $ 100% nfa $ $ $ Year to Date Revenues Law Enf Dist Countywid e 15 .04 1.084 12.• 2 30 .531 (2 .810,553 ) 67% 54% * 22 ,561.626 18.874 ,105 (3.687 ,521 ) Law Enf Dlst Rura l 9,627,795 8,215,012 ~1,41 2,783l 67% 57% * 14 ,441 .692 12.259.71 7 ~2 , 181 ,975l Total Revenues 24,668,879 20,445,543 (4,223,336) 67% 55% 37,003,318 31,133,822 (5,869,496) TOTAL RESOURCES 24,668,879 20,445,543 (4,223,336) 67% 55% 37,003,318 31,133,822 (5,869,496) REQUIREMENTS: Exp . %1 EXPENDITURES & TRANSFERS Sheriffs Division 1,509,087 1,502.863 6.224 67% 66% 2.263.630 2,263.630 Civil 532.659 486.144 46,515 67% 61% a) 798.989 734.889 64.100 Automotive/Communications 1,204.967 1.323,796 (118.829) 67% 73% b) 1.807,450 1,807,450 Investigations/Evidence 1.005,453 954,358 51,095 67% 63% a) 1.508.180 1,468.080 40.100 Patrol/Civil/Comm Supp 5,512.905 5,482.620 30.285 67% 66% a) 8.269.358 8.169.358 100 .000 Records 478,411 463.909 14.502 67% 65% a) 717.617 677.517 40.100 Adult Jail 7.253,355 6.675,972 577,383 67% 61% c) 10,880,032 10.383 .042 496.990 Court Security 202.001 200.163 1,838 67% 66% 303,001 302,901 100 Emergency Services 129.689 122.290 7,399 67% 63% 194,533 194,433 100 Special Services Division 897,358 790.613 106,745 67% 59% 1.346,037 1.346,037 Regional Work Center 1,775.385 1,668.722 106.663 67% 63% d) 2.663,078 2.532.978 130.100 Training Division 336.633 274.575 62.058 67% 54% 504 .950 504.850 100 Other Law Enforcement Svcs 429.003 442,685 (13.682) 67% 69% 643,504 663,404 (19.900) Non-Departmental 56.835 56.835 (0) 67% 67% 85.253 85.253 Contingency 3.345.137 3.345.137 67% nfa 5 .017.706 5.017.706 TOTAL REQUIREMENTS 24,668,878 20,445,543 4,223,335 67% 55% 37,003,318 31,133,822 5,869,496 NET (Resources -Requirements) * Revenues from LED #1 & LED #2 adjusted monthly to equal actual expenditures a) Projected variance due to Personnel expenditures projected to be less than budgeted due to open positions and overtime . b) FY 2013 appropriated amount, $360.690 for payment Deschutes County Communication System Fund, expended in July 2012 c) Personnel budget was increased for the annual cost of six Correction Technicians. Technicians will be hired in March. resulting in projected difference between actual and budget of $428.000. Also. $90,000 budgeted for Capital Outlay will not be expended d) Personnel and Materials & Services expenditures projected to be less than budgeted due to timing of filling positions and savings in the cost of inmates' meals. Page 3 Fund 701 LED-Countywide Statement of Financial Operating Data Eight Months Ended February 28 , 2013 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 10,257,160 14 ,950 ,184 4 ,693 ,024 67% 97% a) 15,385,740 15,642,467 256 ,727 Tax Revenues -Prior 293 ,333 678 ,722 385 ,389 67% 154% 440,000 678 ,722 238 ,722 Federal Grants & Reimb 20 ,000 24,510 4,510 67% 82 % b) 30,000 24 ,510 (5,490) State Grant 49,333 105 ,734 56,401 67% 143% c) 74,000 140,448 66,448 Jail Funding HB 2712 27,849 27,849 67% nfa d 46 ,133 46,133 Transp . of State Wards 3,333 1,056 (2,277) 67% 21% 5,000 5,000 SB 1145 986,661 1,109,993 123,332 67% 75% 1,479,991 1,479,991 Prisoner Housing 33,333 139,501 106,168 67% 279% e) 50,000 178,817 128,817 Des . Cty Video Lottery Grant 3 ,333 5 ,000 1,667 67% 100% 5,000 5,000 Des Cty Court Security 160,667 77,731 (82,937) 67% 32% f) 241 ,000 116,597 (124,403) Des Cty Juvenile Contract 2 ,787 3,462 675 67% 83% 4 ,180 4,180 Title III Reimbursement 26 ,795 26 ,795 67% nla g) 39,916 39,916 Transport 333 1,320 987 67% 264 % 500 1 ,500 1,000 Other 2 ,333 7 ,288 4 ,955 67% 208% 3 ,500 7 ,288 3 ,788 DC Fair & Expo Center 2,667 756 (1,911 ) 67% 19% 4,000 4 ,000 Inmate Comm issary Fees 6,667 12 ,921 6,254 67% 129% 10,000 15 ,000 5,000 Work Center Work Crews 33,333 32 ,306 (1,027) 67% 65% 50,000 50 ,000 Concealed Handgun Classes 2,333 5,625 3,292 67% 161% 3,500 8 ,000 4,500 Inmate Telephone Fee 53,333 46,874 (6,459) 67% 59% 80,000 80 ,000 Soc Sec IncenUve-Fed 3,333 9 ,200 5,867 67% 184% 5,000 9 ,200 4,200 Miscellaneous 3,333 5,006 1,673 67% 100% 5,000 5 ,000 Oregon Mentors 667 (667) 67% 0% 1,000 1 ,000 Debit Card Fee 67 347 280 67% 347% 100 500 400 Medical Services Reimb 8 ,667 7 ,113 (1,554) 67% 55% 13,000 13,000 Restitution 3 ,333 (3 ,333) 67% 0% 5 ,000 5 ,000 Sheriff Fees 166,667 185,723 19,056 67% 74% 250 ,000 250 ,000 Interest 18,889 27,668 8,779 67% 98% 28,333 39 ,666 11,333 Interest on Unsegregated 2,355 1 ,260 (1,095) 67% 36% 3,533 3,533 Donations - "Shop with a Cop" 34,598 50,290 15,692 67% 97% 51,897 51 ,897 Grants 3 ,000 3,000 67% nfa 3 ,000 3,000 Sale of Reportable Assets 3,333 574 (2,759) 67% 11% 5,000 5 ,000 Total Revenues 12,156,181 17,547,807 5,391,626 67% 96% 18,234,274 18,914,364 680,090 TOTAL RESOURCES 16,663,533 23,431,770 6,768,237 67% 103% 22,741,626 24,798,327 2,056,701 REQUIREMENTS: Fund 255 Departments : Sheriffs Services Civil AutofComm Adult Jail Court Security Emergency Services Special Services Work Center Training Other (CODE , Forensic) Non Dept -ISF Charges Contingency Total to Fu nd 255 1,408,838 532,659 444,331 7,253,355 202,001 129,689 620,918 1,775,385 205 ,784 429 ,003 28,475 2 ,010,647 15 ,04 1,084 1 ,403 ,028 486 ,144 488 ,150 6 ,675 ,972 200 ,163 122 ,290 547 ,057 1,668,722 167,848 442 ,685 28,475 12,230,53 1 5,810 46 ,516 (43,818) 577,383 1,838 7,399 73,861 106,663 37,936 (13,682) (0) 2 ,010,647 2 .8 10 ,553 1 Exp . %1 67% 66% 67% 61% 67% 73% 67% 61% 67% 66% 67% 63% 67% 59% 67% 63% 67% 54% 67% 69% 67% 67% 67% nfa 2 ,113,257 798 ,989 666,497 10,880,032 303,001 194,533 931,377 2,663,078 308,676 643,504 42,712 3,015,970 22,56 1,626 2,113 ,257 734 ,889 666,497 10 ,383 ,042 302 ,901 194,433 931,377 2,532 ,978 308,615 663,404 42 ,712 18,874 ,105 64 ,100 496 ,990 100 100 130,100 61 (19 ,900) 3,015 ,970 3.687,52 1 Transfer to Reserve Fund (703) Non Dept -Comm System Res Total Requirements 66 ,667 53,333 15,161,084 100,000 80,000 12,410.531 (33 ,333) (26,667) 2,750,552 67% 100% 67% 100% 67% 55% 100,000 80,000 22,741 ,626 100,000 80 ,000 19,054 ,105 3,687,521 Net 1,502,449 11 ,021 ,239 9,518,790 5,744,222 5,744,222 Beginning Net Working Capital per Requested Budget a) Current year taxes due November, February and May b) Less than planned BOJ Criminal Alien Assistance (SCAAP) reimbursement c) Unplanned Homeland Security Grant for Engineering Communication System Study d) Unplanned changes at the State level in Circuit Court revenue d istribution e) Reimbursement from the State will exceed plan due to higher number of S8 395 inmates f) Changes made at State level in distribution of Circuit Court revenue g) Approved carryover of prior year Title III funds 5,541 ,699 1 Page 4 * Payment to Sheriffs Fund adjusted monthly to equal actual expenditures attributable to countywide services Fund 702 LED Rural Statement of Financial Operating Data Eight Months Ended February 28, 2013 RESOURCES: Beg. Net Working Capital $2,859,915 $3,244,571 $ 384,656 100% 113% $2,859,915 $3,244,571 $ 384,656 Revenues Tax Revenues -Current 5 ,033 ,333 7,278 ,500 2,245 ,167 67% 96% a) 7,550 ,000 7,615 ,538 65 ,538 Tax Revenues -Prior 153,333 336,211 182,878 67% 146% 230,000 336 ,290 106 ,290 Federal Grants & Reimb 10,000 29 ,242 19,242 67% 195% b) 15,000 29 ,242 14,242 Federal Grants-BLM 17,333 6,233 (11,101) 67% 24% 26,000 26,000 US Forest Service 50,000 39,375 (10 ,625) 67% 53% 75,000 75,000 Bureau of Reclamation 17,333 18 ,830 1,497 67% 72% 26,000 26,000 State Grant 126,129 205,740 79,611 67% 109% c) 189,194 262,800 73,606 SB #1065 Court Assessment 36,667 5 ,087 (31,580) 67% 9% d) 55 ,000 5 ,087 (49,913) Marine Board License Fee 94,727 57,765 (36 ,962) 67% 41% 142,091 142,091 Des Cty General Fund Grant 384,490 (384,490) 67 % 0% e) 576 ,735 576 ,735 Des Cty Transient Room Tax 1,382,177 1,382,177 (0) 67% 67% 2,073,265 2,073,265 Des Cty Tax Office Contract 333 540 207 67% 108% 500 540 40 City of Sisters 311,973 312,073 100 67% 67% 467 ,960 467 ,960 Des Cty COD Contract 36,244 36,244 0 67% 67% 54,366 54,366 Des Cty Solid Waste Contr 36 ,244 36 ,244 0 67% 67% 54,366 54,366 Des Cty ClerlliElection 667 996 329 67% 100% 1,000 1,000 School Districts 26 ,667 15,141 (11 ,526) 67% 38% 40,000 40 ,000 Claims Reimbursement 860 860 67% n/a 860 860 Secu ri ty & Traffic Reimb 3 ,333 (3 ,333) 67% 0% 5 ,000 5,000 Seat Belt Program 6 ,667 3,710 (2 ,957) 67% 37% 10,000 10,000 Miscellaneous 4,000 7,631 3 ,631 67 % 127% 6,000 8,000 2,000 False Alarm Fees 1,333 2 ,900 1,567 67% 145% 2,000 4,000 2,000 Restitution 3 ,333 1,247 (2 ,087) 67% 25% 5,000 5,000 Sheriff Fees 6 ,667 6 ,289 (378) 67% 63% 10 ,000 10 ,000 Court Fines & Fees 80,000 77,519 (2,481) 67% 65% 120,000 120,000 Impound Fees 2 ,667 3.500 833 67% 88% 4 ,000 4,000 Restitution -Street Crimes 333 (333) 67% 0% 500 500 Seizure/Forfeiture 667 140 (527) 67% 14% 1,000 1,000 Interest 6 ,667 12 ,588 5 ,921 67% 126% 10 ,000 17,500 7,500 Interest on Unsegregated 1,200 615 (585) 67% 34% 1,800 1,800 Grants-Private 6 ,500 6,500 67% n/a 6 ,500 6,500 Donations 4 ,120 4,120 67% n/a 4,120 4,120 Sale of Equip & Material 6 ,667 2,829 (3,838) 67% 28% 10 ,000 5 ,000 (5 ,000) Sale of Reportable Assets 26 ,667 6,817 (19 ,850) 67% 17% f) 40,000 20,000 (20,000) Total Revenues 7,867,852 9,897,663 2,029,813 50% 84% 11,801 ,777 12,009,561 207,784 TOTAL RESOURCES 10,727,767 13,142,234 2,414,468 50% 90% 14,661,692 15,254,132 592,440 REQUIREMENTS: 1 Exp . %1 Fund 255 Departments: Sheriffs Services 100 ,249 99,835 413 67% 66% 150 ,373 150 ,373 Auto/Comm 760 ,635 835 ,646 (75,011 ) 67% 73% 1,140,953 1,140,953 Investigations 1,005 ,453 954,358 51,095 67% 63% 1,508 ,180 1,468,080 40,100 Patrol 5,512,905 5,482 ,620 30 ,286 67% 66% 8,269 ,358 8,169 ,358 100,000 Records 478,411 463 ,909 14 ,503 67% 65% 717,617 677,517 40,100 276,440 243,556 32,884 67% 59% 414 ,660 414 ,660 130,849 106,727 24 ,122 67% 54% 196,274 196,235 39 28,361 28 ,361 (0) 67% 67% 42 ,541 42 ,541 1,334,491 1,334,491 67% n/a 2,001 ,736 9.827 795 8 2f5.012 1. Transfer to Reserve Fund (704) 66 ,667 100,000 (33,333) 67% 100% 100,000 100,000 Non Dept -Comm System Res 80 ,000 120,000 (40,000) 67% 100% 120,000 120,000 Total Requirements 9 ,774,461 8,435 ,012 1,339,449 67% 58% 14,661,692 12,479,717 2 ,181 ,975 Net 953,305 4,707 ,222 3,753 ,916 2,774 ,414 2,774,414 Beginning Net Working Capital per Requested Budget 2 ,620,2131 a) Current year taxes due November, February and May b) JAG grant for 800 MHz radios c) Homeland Security grant Communication System Engineering Study d) Changes made at State level in distribution of Circuit Court revenue e) Will be received June 2013 f) Less than planned revenue from sale of surplus vehicles Page 5 • Payment to Sheriffs Fund adjusted monthly to equal actual expenditures attributable to rural services PUBLIC HEALTH Statement of Financial Operating Data Eight Months Ended February 28, 2013 Year to Date FY 2013 YearEnd Budget I Actual I Variance JFY % I CoiL % Bud~et Proiection Variance I RESOURCES: Beg. Net Working Capital $1,336,051 $ 1,327,199 $ (8,852) 100% 99% $1,336,051 $1,327,199 $ (8,852) Revenues Medicare Reimbursement 667 8 (659) 67% 1% 1,000 100 (900) Federal Grant 9,000 9,000 67% nia 9,000 9,000 Federal Grant (ARRA) 133,333 106,250 (27,083) 67% 53% 200,000 212,500 12,500 State Grant 1,942,899 1,567,878 (375,021) 67% 54% 2,914,349 2,934,303 19,954 Child Dev & Rehab Center 26,406 16,360 (10,046) 67% 41% a) 39,609 39,609 State Miscellaneous 89,827 81,890 (7,937) 67% 61% a) 134,740 134,740 OMAP 418,392 343,879 (74,513) 67% 55% 627,588 608,494 (19,094) Title 19 235 (235) 67% n/a 352 (352) Family Planning Exp Proj 366,667 316,214 (50,453) 67% 57% 550,000 550,000 Local Grants 32,000 (32,000) 67% 0% 48,000 55,200 7,200 Environmental Health-Water 61,467 46,428 (15,039) 67% 50% 92,200 92,200 Contract Payments 69,207 74,979 5,772 67% n/a 103,810 158,354 54,544 Miscellaneous 2,169 2,169 67% n/a 3,000 3,000 Patient Insurance Fees 128,800 135,844 7,044 67% 70% 193,200 193,200 Health Dept/Patient Fees 68,733 61,057 (7,676) 67% 59% 103,100 85,000 (18,100) Vital Records-Birth 27,333 21,950 (5,383) 67% 54% 41,000 35,000 (6,000) Vital Records-Death 66,667 74,865 8,198 67% 75% 100,000 100,000 Environmental Health-Lic F ac 480,033 672,854 192,821 67% 93% b) 720,050 740,050 20.000 Interest on Investments 8,000 3,718 (4,282) 67% 31% 12,000 5,400 (6,600) Grants-private 11,251 33,753 22,502 67% 200% 16,876 16,876 Donations 3,533 19,101 15,568 67% 360% 5,300 22,277 16.977 Interfund Contract 105,753 81,850 (23,903) 67% 52% 158,629 164,000 5,371 Administrative Fee 533 533 0 670/0 67% 800 800 ------~------~~--------~ Total Revenues 4,041,736 3,670,580 (371,156) 67% 61% 6,062,603 6,160,103 97,500 Transfers In-General Fund 1,566,240 1,566,240 67% 67% 2,349,357 2,349,357 Transfers In-PH Res Fund 40,091 30,068 (10,023) 67% 50% 60,136 60,136 Transfers In-Gen. Fund Other 43,400 32,550 (10.850) 67% 50% 65,100 65,100 TOTAL RESOURCES 7,027,518 6,626,637 (400,881) 67% 67°k 9,873,247 9,961,895 88,648 REQUIREMENTS: I Exp·%1 Expenditures Personnel Services 4,303,137 4.186,561 116,576 67% 65% 6,454,705 6.282,220 172,485 Materials and Services 1,427,919 1,247,494 180,425 67% 58% 2,141,878 2.136.883 4.995 Capital Outlay 43,333 43,333 67% 0% c) 65.000 65,000 Transfers Out 104,800 78,600 26.200 67% 50% 157,200 157,200 Contingency 702,976 702,976 67% n/a 1.054,464 1.054,464 TOTAL REQUIREMENTS 6,582,165 5,512,655 1,069,510 67% 56% 9,873,247 8,576,303 1,296,944 NET (Resources -Requirements) 445,353 1,113,983 668,630 1,385,592 1,385,592 Beginning Net Working Capital per Requested Budget 1,385,592 1 a) Received quarterly in arrears b) Restaurant and Pool/Spa fees are due annually and received in Dec/Jan Page 6 c) OCHIN System expenditure made in FY 2012 BEHAVIORAl HEALTH Statement of Financial Operating Data Eight Months Ended February 28,2013 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 4,333 3,740 (593) 67% 58% 6,500 6,500 Divorce Filing Fees 106,667 82,021 (24,646) 67% 51% 160,000 125,056 (34,944) Domestic Partnership Fee 30 55 25 67% 122% 45 100 55 Federal Grants 168,233 124,784 (43,449) 67% 49% a) 252,349 252,349 Federal Grant (ARRA) 42,500 21,250 (21,250) 67% 33% 63,750 63,750 State Grants 5,197,066 4,906,691 (290,375) 67% 63% b) 7.795,599 7.883,477 87,878 State Miscellaneous 41,240 21,151 (20,089) 67% 34% 61,860 61,860 Adult Mental Health Initiative 133,333 229,038 95,705 67% 115% 200,000 230.000 30,000 Title 19 179,631 62,676 (116,955) 67% 23% 269,446 269,446 Liquor Revenue 94,333 79,479 (14,854) 67% 56% 141,500 141,500 School Districts 46,000 14,400 (31,600) 67% 21% c) 69,000 14,400 (54,600) Contract Payments 34 34 67% nfa 1,000 1,000 Miscellaneous 11,154 11,154 67% nfa 12,000 12,000 Patient Insurance Fees 58,355 63,809 5,454 67% 73% 87,532 130,000 42,468 Patient Fees 633 1,140 507 67% 120% 950 1,500 550 Interest on Investments 16,667 13,581 (3,086) 67% 54% 25,000 20,500 (4,500) Rentals 12,333 9,375 (2.958) 67% 51% 18,500 18,500 Forfeitures 140 140 67% nfa 140 140 Administrative Fee 3.528,351 3.470.386 (57,965) 67% 66% 5,292,527 5.292.527 Interfund Contract-Gen Fund 84,667 78.084 ~6,583l 67% 61% a) 127.000 127.000 Total Revenues 9,714,372 9,192,987 (521,385) 67% 63% 14,571,558 14,651,605 80,047 Transfers In-General Fund 871,858 871,858 0.50 67% 67% 1,307.787 1.307,787 Transfers In-OHP·CDO 322,996 322,996 67% 67% 484,494 484,494 Transfers In-Acute Care Svcs 176,424 176,424 67% 67% 264.631 264,631 Transfers In-ABHA 349,360 349.360 -67% 67% 524,039 524,039 TOTAL RESOURCES 14,755,978 14,026,720 (729,258) 67% 69% 20,473,477 20,345,651 (127,826) REQUIREMENTS: Exp. %1 Expenditures t Personnel Services 7,707,135 7.170.723 536,412 67% 62% 11.560,702 10.800,000 760,702 i Materials and Services Capital Outlay Transfers Out Contingency 4,401,970 33,400 136,000 1,370,480 3,558,307 19,645 102,000 843,663 13,755 34.000 1.370,480 67% 67% 67% 67% 54% 39% 50% nfa 6.602,955 50,100 204,000 2.055.720 5,850,000 30,000 204,000 752,955 20,100 2,055,720 TOTAL REQUIREMENTS NET (Resources -Requirements) 13,648,985 1,106,993 10,850,675 3,176,045 2,798,310 2,069,052 67% 53% 20,473,477 16.884,000 3,461,651 3,589,477 3,461,651 Beginning Net Working Capital per Adopted Budget a) Received quarterly, in arrears b) Oregon Health Authority grant projected at amended contract amount c) Contract for services to school districts terminated by mutual agreement 3,461,651 I Page 7 COMMUNITY DEVELOPMENT Statement of Financial Operating Data Eight Months Ended February 28, 2013 Year to Date Budget I Actual I Variance I FY % I CoIl. % FY 2013 Year End BudJiet Projection Variance RESOURCES: Beg. Net Working Capital $ 10,000 192,482 $ 182,482 100% 1925% $ 10,000 $ 192,482 182,482 Revenues Admin-Operations 14,727 19,635 4,908 67% 89% 22,090 24,483 2,393 Admin-GIS 833 445 (388) 67% 36% a) 1,250 1,000 (250) Admin-Code Enforcement 110,800 127,598 16,798 67% 77% 166,200 178,000 11,800 Building Safety 849,050 834,450 (14,600) 67% 66% 1,273,575 1,190,747 (82,828) Electrical 170,667 185,667 15,000 67% 73% 256,000 268,496 12,496 Contract Services 74,400 80,206 5,806 67% 72% 111,600 184,800 73,200 Env Health-On Site Prog 208,647 184,981 (23,666) 67% 59% 312,971 283,140 (29,831 ) Planning-Current 424,900 421,998 (2,902) 67% 66% 637,350 613,255 (24,095) Planning-Long Range 150,947 175,081 24,134 67% 77% 226,421 266,897 40,476 Total Revenues 2,004,971 2,030,062 25,091 67% 68% 3,007,457 3,010,818 3,361 Transfers In General Fund -Gen Ops 569,913 569,912 (1 ) 67% 67% 854,872 854,872 General Fund -UR Planning 330,240 330,240 67% 67% 495,360 495,360 A&T Reserve (DIS aSSistance) 59,718 85,409 25,691 67% 95% 89,577 89,577 Other 67 (67~ 67% 0% 100 POOl TOTAL RESOURCES 2,974,909 3,208,105 233,196 67% 72% 4,457,366 4,643,109 185,743 REQUIREMENTS: Exp. %1 EXPENDITURES & TRANSFERS Admin-Operations 902,126 877,469 24,657 67% 65% b) 1,353,189 1,311,323 41,866 Admin-GIS 78,519 75,459 3,060 67% 64% 117,778 117,778 Admin-Code Enforcement 152,617 139,182 13,435 67% 61% b) 228,925 216,747 12,178 Building Safety 414,058 405,910 8,148 67% 65% 621,087 621,087 Electrical 135,487 133,116 2,371 67% 65% 203,231 203,231 Contract Services 94,497 100,336 (5,839) 67% 71% 141,745 141,745 Env Health-On Site Pgm 106,424 101,606 4,818 67% 64% 159,636 159,636 Planning-Current 428,210 378,357 49,853 67% 59% c) 642,315 634,887 7,428 Planning-Long Range 308,934 252,427 56,507 67% 54% c,d) 463,401 349,567 113,834 Transfers Out (DIS Fund) 119,437 170,818 (51,381) 67% 95% 179,155 179,155 Contingency 231,269 231,269 67% nla 346,904 346,904 TOTAL REQUIREMENTS 2,971,578 2,634,679 336,899 67% 59% 4,457,366 3,935,156 522,210 NET (Resources -Requirements) 3,331 573,426 570,095 707,953 707,953 Beginning Net Working Capital per Requested Budget 696,290 I Revenues 2,030,062 3,007,457 3,010,818 3,361 Expenditures 2,634,679 4,457,366 3,935,156 522,210 Net from Operations (604,617) p,449,909) (924,338) 525,571 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 6f30f13 c) Reflects savings due to Planning Director's reduced allocation through 6f30f13 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 Eight Months Ended February 28,2013 Year to Date Budget I Actual JVariance IFY%J Coli. % FY2013 Year End Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 4,719,551 $ 4,723,852 $ 4,301 100% 100% $4,719,551 $4,723,852 $ 4,301 Revenues System Development Charge 1,386 1,386 67% n/a 1,400 1,400 Federal Grant (ARRA) 4,667 7,335 2,668 67% 105% 7,000 7,335 335 Mineral Lease Royalties 26,667 28,750 2,083 67% 72% 40,000 40,000 Forest Receipts 264,551 1,265,121 1,000,570 67% 319% a) 396,826 1,265,121 868,295 State Grant 2,618 2,618 67% n/a 2,618 2,618 State Miscellaneous 361,527 542,290 180,763 67% 100% b) 542,290 542,290 Motor Vehicle Revenue 7,193,362 7,281,884 88,522 67% 67% c) 10,790,043 10,450,000 (340,Q43) City of Bend 16,667 (16,667) 67% 0% d) 25,000 309,350 284,350 City of Redmond 233,333 10,807 (222,526) 67% 3% d) 350,000 387,240 37,240 City of Sisters 6,667 (6,667) 67% 0% d) 10,000 (10,000) City of La Pine 6,667 10,000 3,333 67% 100% d) 10,000 10,000 Admin Recovery (SOC) 1,880 1,880 67% n/a 2,000 2,000 Miscellaneous 13,333 16,880 3,547 67% 84% 20,000 20,000 Road Vacations 667 (667) 67% 0% 1,000 500 (500) Interest on Investments 10,000 19,807 9,807 67% 132% 15,000 22,000 7,000 Interfund Contract 460,000 (460,000) 67% 0% e) 690,000 590,000 (100,000) Equipment Repairs 146,667 138,154 (8,513) 67% 63% 220,000 185,000 (35,000) Vehicle Repairs 60,000 (60,000) 67% 0% e) 90,000 80,000 (10,000) LID Construction 6,667 (6,667) 67% 0";1. f) 10,000 (10,000) Vegetation Management 16,667 (16,667) 67% 0% e) 25,000 50,000 25,000 Forester 16,667 (16,667) 67% 0% e) 25,000 25,000 Car Washes 2,667 1,608 (1,059) 67% 40% 4,000 4,000 Car Rental 667 284 (383) 67% 28% 1,000 1,000 Sale of Equip &Material 482,400 606 135 123,735 67% 84% 723,600 823,851 100,251 1 Total Revenues 9,330,510 9,934,939 604,429 67% 71% 13,995,759 14,818,705 822,946 Trans In· Solid Waste 184,181 138,136 (46,045) 67% 50% g) 276,272 276,272 Trans In· Transp SOC 166,667 (166,667) 67% 0"10 f) 250,000 (250,000) Trans In-Road Imp Res 8,000 (8,000) 67% 0"/0 f) 12,000 (12,000) TOTAL RESOURCES 14,408,909 14,796,927 554,685 67% 75% 19,253,582 19,818,829 565,247 REQUIREMENTS: I Exp·%1 Expenditures I Personnel Services 3,576,801 3,606,094 (29,293) 67% 67% h) 5,365,202 5,310,875 54,327 Materials and Services 6,292,441 4,072,149 2,220,292 67% 43% i) 9,438,662 8,144,702 1,293,960 Capital Outlay 1,358,200 9,233 1,348,967 67% 0% j) 2,037,300 73,884 1,963,416 l Transfers Out 183,333 275,000 (91,667) 67% 100% 275,000 275,000 Contingency 1,424,945 1,424,945 67% n/a 2,137,418 -2,137,418 I 1 TOTAL REQUIREMENTS 12,835,720 7,962,476 4,873,244 67% 41% 19,253,582 13,804,461 5,449,121 NET (Resources -Requirements) 1,573,189 6,834,451 5,427,929 6,014,368 6,014,368 I Beginning Net Working Capital per Requested Budget 6,014,3681 a) Payment received annually in January r b) Payment received annually in October I c) Actual receipts are lower than projections Id) Billed upon completion of work e) Payments to be received in June 2013 from other Road Department funds f) No SOC qualifying projects in FY 2013; no resources will be transferred in from SOC fund t g) Payments made quarterly h) Retro COLA raises for 701 members, early retirement and resignations Page 9 i) Expenditures are seasonal and higher during summer months j) CIP project reserve carry over FY 2014 ADULT PAROLE & PROBATION Statement of Financial Operating Data Eight Months Ended February 28,2013 Year to Date Budget I Actual I Variance IFY% I Coli. % RESOURCES: Beg. Net Working Capital $ 570,000 $ 630,226 $ 60,226 100% 111% $ 570,000 $ 630,226 $ 60,226 Revenues DOC Measure 57 146,160 219,240 73,080 67% 100% a) 219,240 219,240 State Miscellaneous 2,867 (2,867) 67% 0% b) 4,301 4,301 Alternate Incarceration 10,000 (10,000) 67% 0% c) 15,000 3,000 (12,000) State Subsidy 9,217 18,872 9,655 67% 136% d) 13,826 21,826 8,000 SB 1145 1,832,370 2,061,416 229,046 67% 75% d) 2,748,556 2,748,556 Probation Work Crew Fees 15,000 8,320 (6,680) 67% 37% 22,500 14,180 (8,320) Miscellaneous 3,000 3,529 529 67% 78% 4,500 4,500 Electronic Monitoring Fee 86,667 107,586 20,919 67% 83% 130,000 153,257 23,257 Probation Superv. Fees 126,667 117,561 (9,106) 67% 62% 190,000 172,380 (17,620) Interest on Investments 6,000 3,794 (2,206) 67% 42% 9,000 9,000 Interfund -Sheriff 33,333 33,333 0 67% 67% 50,000 50,000 Sale of Equipment 250 250 67% nla 250 250 Crime Prevention Grant 33,333 25,000 (8,333) 67% 50% d) 50,000 50,000 CFC-Domestic Violence 49,888 28,785 {21,103) 67% 38% d) 74,832 74,832 FY 2013 Year End Budget Projection Variance Total Revenues 2,354,502 2,627,687 273,185 67% 74% 3,531,755 3,525,322 (6,433) Transfers In-General Fund TOTAL RESOURCES 290,217 3,214,719 290,216 3,548,128 (1 ) 333,409 67% 67% 67% 78% 435,328 4,537,083 435,328 4,590,876 53,793 REQUIREMENTS: Expenditures Personnel Services Materials and Services Capital Outlay Contingency 2,060,861 593,125 67 370,670 1,949,466 530,176 111,395 62,949 67 370,670 I Exp. %1 67% 63% 67% 60% 67% 0% 67% nla 3,091,291 889,687 100 556,005 3,041,291 889,687 50,000 100 556,005 TOTAL REQUIREMENTS 3,024,723 2,479,642 545,081 67% 55% 4,537,083 3,930,978 606,105 NET (Resources -Requirements) 189,996 1,068,487 878,491 659,898 659,898 Beginning Net Working Capital per Requested Budget a) Payment received annually in September b) Annual allocation normally received by end of calendar year c) Funds are specific to a certain population, which has been smaller than expected d) State/County invoiced quarterly 697,OOOJ Page 10 CHILDREN & FAMILIES COMMISSION Statement of Financial Operating Data Eight Months Ended February 28,2013 Year to Date Actual Variance Variance RESOURCES: Beg. Net Working Capital Revenues Federal Grants Title IV -Family Sup/Pres HealthyStart Medicaid Youth Investment State Prevention Funds HealthyStart /R-S-G OCCF Grant Charges for Svcs-Misc Program Fees Court Fines & Fees Interest on Investments Grants, Private Interfund Grants Total Revenues $ 511,994 203,037 26,355 56,667 131.265 32,081 146.634 279,864 5,333 52,990 667 1,333 213,916 1,150,142 $ 567,120 132,015 28,545 44,234 154,986 46,839 164,961 296,149 2.003 4,765 49,389 2,398 247,718 1,174,003 $ 55,126 (71,022) 2,190 (12,433) 23.721 14,758 18,327 16,285 (3,330) 4,765 (3,601) 1,731 (1,333) 33,802 23,861 100% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 111% 43% 72% 52% 79% 97% 75% 71% 25% nfa 62% 240% nfa 77% 68% a) a) b) a) c) d) $ 511,994 304,556 39.533 85,000 196,898 48.122 219,951 419,796 8,000 79,485 1,000 2,000 320,874 1,725,215 $ 567,120 251,856 39,533 60,000 196,897 58,022 219,951 391,940 4,000 4,765 75.034 5,000 350,374 1,657,372 $ 55,126 (52,700) (25,000) (1 ) 9.900 (27,856) (4,000) 4,765 (4,451) 4,000 (2,000) 29,500 (67,843) Trans from General Fund Total Transfers In 183,997 183,997 184,000 184,000 3 3 67% 67% 67% 67% 275,984 275,984 275.984 275,984 TOTAL RESOURCES 1,846,133 1,925,123 78,990 67% 77% 2,513,193 2,500,477 (12,716) REQUIREMENTS: Expenditures Personnel Services Materials and Services Capital Outlay Contingency 431,649 1,048.984 67 194.762 386,516 708,858 45,133 340,126 67 194,762 I Exp.%l 67% 60% 67% 45% 67% 0% 67% nfa e) f) 647,474 1,573,476 100 292,143 589,457 1,537,247 58,Q17 36,229 100 292.143 TOTAL REQUIREMENTS 1,675,462 1,095,374 580,088 67% 44% 2,513,193 2,126,704 386,489 NET (Resources -Requirements) 170,671 829,750 659,079 373,773 373,773 Beginning Net Working Capital per Requested Budget 375,7041 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 & 0 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 Eight Months Ended February 28.2013 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 Donations Sale of Assets Recyclables Year to Date Budget I Actual I Variance $ 700,513 $ 807,470 $ 106,957 14,667 133,333 573,333 876,000 2,666,667 48,667 16,667 5,000 7,200 30,000 11,906 85,501 637,341 868,659 2,731,838 66.208 61,566 5,323 7,201 1,680 1,451 28,593 (2,761 ) (47,832) 64,008 (7.341) 65,171 17,541 44,899 323 1,680 1,451 {1,407l I FY % I CoiL % 100% 115% 67% 54% 67% 43% a) 67% 74% 67% 66% 67% 68% 67% 91% b) 67% 246% c) 67% 71% 67% 67% 67% nfa 67% nfa 67% 64% FY 2013 Year End Budget Projection Variance $ 700,513 $ 807,470 $ 106,957 22,000 22,000 200,000 200,000 860,000 940,000 80,000 1.314,000 1,290,000 (24,000) 4,000,000 4,035,000 35,000 73,000 85,000 12,000 25,000 70,000 45,000 7,500 8,000 500 10,801 10,801 1,680 1,680 1,451 1,451 45,000 42.000 {3.000) Total Revenues 4,371,534 4,507,268 135,733 67% 69% 6,557,301 6.705.932 148.631 TOTAL RESOURCES 5,072.047 5.314,738 242.691 67% 73% 7,257,814 7,513,403 255,589 REQUIREMENTS Expenditures Personnel Services Materials and Services Debt Service Capital Outtay Transfers Out Road Capital Reserve Contingency 1,155,547 1,992,875 631,142 55,333 184,181 420,000 399,463 1,104,621 1,624,346 405,589 61,620 138,136 630,000 50,926 368,529 225,553 (6,287) 46,045 (210,000) 399,463 67% 67% 67% 67% 67% 67% 67% Exp. %1 64% 54% 43% 74% d) e) f) 50% g) 100% h) nla 1,733,321 2,989,313 946,713 83,000 276,272 630,000 599,195 1,707,324 3,047,103 946,713 80,336 276.272 630,000 25,997 (57,790) 2,664 599,195 TOTAL REQUIREMENTS 4,838,541 3.964,312 874.229 67% 55% 7.257,814 6,687,748 570,066 NET (Resources -Requirements) 233,506 1,350,426 1,116,920 825,655 825,655 Beginning Net Working Capital per Requested Budget 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) All of FY 2013 budgeted transfer made because resources needed for Fund 613's capital projects 825,6551 Page 12 RISK MANAGEMENT Statement of Financial Operating Data Eight Months Ended February 28.2013 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 SetHement / 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' COMPENSATION 5201 SeWement I Benefit 5203 Professional Service 5204 Insurance 5205 Loss Prevention 5206 Miscellaneous Total Workers' Compensation 5201 UNEMPLOYMENT -SeWementlBenefits Total Direct Insurance Costs Insurance Administration: Personnel Services Materials &Service Capital Outlay Total Insurance Administration Transfers Out TOTAL REQUIREMENTS NET Beginning Net Working Capital per Requested Budget a) Annual premium paid in July 2012 * Contingency is $2,149,038 Year to Date Bugget I Actual I Variance I % of FY I % Coli. $2,000,000 $2,240,791 174.889 174.889 208.987 208.987 115,757 115,757 960,117 960.117 166,667 166,768 333 40.000 30,112 1,333 390 33 37 10,667 16,490 30 10,000 7.802 33 $240,791 100% 112% 0 67% 67% 0 67% 67% (0) 67% 67% 0 67% 67% 102 67% 67% (333) 67% 0% (9,888) 67% 50% (943) 67% 20% 3 67% 74% 5.823 67% 103% 30 67% nla (2,198) 67% 52% {33~ 67% 0% 1,6881816 11681,379 (7,437} 67% 66% 3,688,816 3,922,170 365,893 37,481 10,174 138,350 8,232 45 200 200,000 560,375 159,171 41,463 166,667 200,634 366 11,421 18,650 66,667 30,438 233,874 98,178 24,779 22.086 666,667 378,917 166,667 93,403 233,354 67% 87% I %Ex~. I a) (360,375) 67% 187% a) (33,967) 67% 800/0 36,229 67% 30% a) 287,750 67% 38% 73,263 67% 37% 1,266,667 1,263,767 2,900 67% 67% 205,264 196,782 8,482 67% 64% 112,660 134,498 (21,838) 67% 80% 67 67 67% 0% 317,991 331,280 (13,289) 67% 69% 4,800 3,600 1,200 67% 50% 1,589,457 1,598,646 19 ,1891 67% 67% 2,099,359 2,323,524 224,165 Budget Year End Projection Variance $2,000,000 $2,240,791 $240,791 262,333 313,480 173,635 1,440,176 250,000 500 60.000 2,000 50 16,000 15,000 50 2,533,224 4,533,224 262,333 313,480 173,635 1,440,176 250,000 500 60.000 2.000 50 16,490 60 12,000 50 21530,n4 4,771,565 490 60 (3,000) {2,45O} 238,341 300,000 700,000 (400,000) 250,000 230,000 20,000 100,000 60,000 40,000 1,000,000 550,000 450,000 250,000 230,000 20,000 1,900,000 1,770,000 130,000 307,896 168,990 100 476,986 307,896 168,990 476.886 100 100 7,200 7.200 f 2,384,186 2,254,086 130.100 2,149,038 2,517.479 368,441 J I rI 2,5171479 I Page 13 l ~ l' Ii DESCHUTES COUNTY 911 Statement of Financial Operating Data Eight Months Ended February 28,2013 Year to Date Actual Variance Variance RESOURCES: Beg. Net Working Capital $8,000,000 $ 8,883,086 $ 883,086 100% 111% $8,000,000 $8,883,086 $ 883,086 Revenues Property Taxes -Current 4,365,125 5,979,234 1,614,109 67% 91% a) 6,547,687 6,256,420 (291,267) PropertY Taxes -Prior 123,333 265,873 142,540 67% 144% 185,000 279,126 94,126 Federal Grants 160,000 (160,000) 67% 0% b) 240,000 240,000 State Reimbursement 24,000 17,729 (6,271) 67% 49% c) 36,000 36,000 Telephone User Tax 500,000 383,681 (116,319) 67% 51% 750,000 750,000 Data Network Reimb. 20,000 14,013 (5,987) 67% 47% d) 30,000 43,804 13.804 Jefferson County 20,000 27,676 7,676 67% 92% 30,000 31,262 1,262 User Fee 29,333 4,313 (25,020) 67% 10% e) 44,000 44,000 Police RMS User Fees 185,967 210,176 24,209 67% 75% f) 278,950 252,000 (26,950) Contract Payments 20,667 392 (20,275) 67% 1% g) 31,000 1,988 (29,012) Misce"aneous 6,000 6,879 879 67% 76% 9,000 9,000 Claims Reimbursement 46,760 46,760 67% n/a h) 46,760 46.760 Interest 26.667 34,494 7,827 67% 86% 40,000 50,000 10,000 Interest on Unsegregated Tax 400 506 106 67% 84% 600 600 Total Revenues 5,481,492 6,991,725 1,510,233 67% 85% 8,222,237 8,040,960 (181,277) TOTAL RESOURCES REQUIREMENTS: Expenditures Personnel Services Materials and Services Capital Outlay Transfers Out-Reserve Fund Contingency 13,481,492 2,893,660 1,366,801 374.667 333,333 5.846,363 15,874,811 2,602,030 1,235,063 46,514 500,000 2,393,319 291,630 131,738 328,153 (166,667) 5,846,363 67% 67% 67% 67% 67% 67% 98% % Exp·1 60% 60% 8% 100% n/a i) 16,222,237 4,340,490 2,050,202 562,000 500,000 8,769,545 16,924,046 4,000,000 2,050.202 562,000 500,000 701,809 340,490 8,769,545 TOTAL REQUIREMENTS 10,814,824 4,383,607 6,431,217 67% 27% 16,222,237 7,112,202 9,110,035 NET (Resources -Requirements) 2,666,668 11,491,203 8,824,535 9,811,844 9,811,844 Beginning Net Working Capital per Requested Budget 9,800.000 I a) Current year taxes due November. February and May b) ODOT Project-reimbursements expected to be received over the next 2-3 months c) Jan/Feb payments outstanding; ongoing monthly reimbursements from Office of Emergency Mgmt for MSAG/GIS maintenance d) Annual billings are arriving from Police/Fire agencies e) US Forest Service invoiced $2,156.25 quarterly. Crooked River Ranch billed annually end of June f) RMS -Projection reduced to reflect actuals & the $29,103 expected from agency billings g) Protection reduced to reflect $29K now included in Police RMS User Fees line item h) Reimbursement for faulty UPS -American Power Conversion i) Amount appropriated was transferred September 15, 2012 Page 14 Ei ht Months Ended Februa 28,2013 NET (Resources -Requirements) 5,483,231 13,097,905 8,497.905 12,142,435 12,142,435 Beginning NWC per Requested FY Budget 12.100,000 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 84%C}, 89%j::)' 12,795,000 12,871,238 50,000 33.000 630,000 638,000 1,300,000 1,400,000 750,000 923,000 441 66,836 50,493 76,238 (17,000) 8,000 100,000 173,000 441 66,836 50,493 29,405,000 30,607,258 1,202,258 200,772 10,030,200 1,923,600 1,786,200 350,000 160,000 320,000 50,000 200,772 11,556,562 1,028,482 1,848,148 (93,210) 350,000 194,510 320,000 50,000 55.000 55.000 58.552 65.353 65,353 105 000 55 000 14,845,353 15,488,397 684.000 786,719 30.000 17,543 1,000 2.170 21.433 36 000 736,433 842,432 (1,526,362) 895,118 (61,948) 93,210 (34,510) (58,552) 50,000 (643,044) (102,719) 12,457 (1,170) Health Benefits Trust Statement of Financial Operating Data FY2013 Budget PrOjection Variance RESOURCES Beg. Net Working Capital $13,800,000 $14,551,028 $ 751,028 100% 105%~;;;r $ 13,800,000 $14,551,028 751,028 Revenues: Intemal Premium Charges 8,530,000 8,580,636 50,636 PIT Emp -Add'i Prem 33.333 21,857 (11,476) Employee Prem Contribution 420,000 425.550 5,550 COIC 866,667 935,964 69,298 Retiree I COBRA Co-Pay 500,000 615,538 115,538 Medical Services Reimb 441 441 Prescription Rebates 66,836 66,836 Claims Reimbursements 50.493 50,493 Vending Machines (Wellness Rebate) 222 222 Interest 53,333 49,612 (3.722) Total Revenues 10,403,333 10,747,149 343,816 TOTAL RESOURCES 24,203,333 25,298,177 1.094,844 REQUIREMENTS Expenditures: Personnel Services (all depts) 133,848 132,182 1,666 Materials & Services Claims Paid-Medical 6,686,800 7,719,709 (1,032.909) Claims Paid-Prescription 1,282,400 720,481 561,919 Claims Paid-DentalNision 1,190,800 1,191,720 (920) Claims Refunds (93,210) 93,210 Insurance Premiums 233,333 224,928 8,405 State Assessments 106,667 89,329 17,338 Administration Fee 213,333 222,403 (9,070) Preferred Provider Fee 33,333 33,842 (509) Health Impact 36,667 34,799 1.868 Refund ERRP 58,552 (58,552) Other -Administration 43.569 33,448 10,120 Other -Wellness 70,000 17,830 52,170 Admin &Wellness 9,896,902 10,253,831 (356,929) Deschutes On-site Clinic Contracted Services 456,000 544,211 (88,211) Medical Supplies 20,000 17,543 2,457 Equipment 667 2,170 (1.503) Other 14,289 30,239 (15,951) Total DOC 490.955 594,163 (103,207) Oeschutes On-site Phannacy Contracted Services 205,525 260,030 (54,505) 308,287 Medication and Drugs 666,667 888,595 (221,928) 1,000,000 Start Up Costs-Take Care 59,898 59,898 67% n/a!4f; Other 11,039 11,574 (535) 67% Total Phannacy 883,231 1,220,097 (336,866) 67% Total Spec Approp/Expendltures 11,404.936 12,200,272 (795,336) 67% Contingency 8,198,397 8,198,397 67% Total ApproplExpendltures 18,720,103 12,200,272 7,403,061 67% !Revenues less Expenditures (1,453,123) (2,408,59211 a) PrOjection based historical data. b) Disallowance of Ear1y Retiree Reinsurance Program items (Reported as revenue in FY 2012) c) YTD Actual include accruals (January actual paid in March) and estimates (February based on January actual) Page 15 I Deschutes County -Fair and Expo Center YTD-Budget Basis Commissioners Statement of Financial Operating Data Eight Months Ended February 28,2013 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 Year to Date Budget (7/12 of I annual) I Actual I Variance IFY % ICoil. % $ 46,373 $ 35,055 $ (11,318) 405,052 178,477 (226,575) 1,000 (43) (1,043) 38,294 14,303 (23,991) 4,000 2,600 (1,400) 20,000 18,115 (1,886) 126,667 72,250 (54,416) 63,333 30,338 (32,996) 13,333 1,600 (11,733) 4,533 2,534 {2,000) 100% 76% 67% 29% 67% -3% 67% 25% 67% 43% 67% 60% 67% 38% 67% 32% 67% 8% 67% n/a YearEnd FY2013 Budget Projection Variance $ 46,373 $ 35,055 $ (11,318) 607,578 414,477 (193,101) 1,500 457 (1,043) 57,441 37,303 (20,138) 6,000 8,600 2.600 30,000 45,115 15,115 190,000 148,250 (41,750) 95,000 86,338 (8,662) 20,000 20,000 6,800 6,134 (666) Total Receipts 676,213 320,174 (356,040) 67% 32% 1,014,319 766,674 (247,645) Transfers In General Fund (001) Room Tax (160) Welcome Center (170) Reserve Rund (617) Annual County Fair (619) Total Transfers In TOTAL RESOURCES 113,333 17,163 55,200 176,173 361,869 1,084,454 113,336 17,160 55,200 150,000 335,696 690,925 (26,173~ (26,173) (393,530) 67% 67% 67% 67% 67"k 67% 67% 67% 57% 43% a) b) 170,000 25,744 82,800 264,259 542,803 1,603,495 320,000 25,744 82,800 50,000 245,000 723,544 1,525,272 150,000 50,000 ~19,259) 180,741 (78,223) REQUIREMENTS: Expenditures: Personnel Services Materials and Services Debt Service Capital Outlay Total Expenditures 554,588 337,482 76,079 9,506 977,655 537,153 349,357 70,609 9,000 966,119 17,435 (11,875) 5,471 506 11,537 I EXP·%I 67% 65% 67% 69% 67% 62% 67% 63% 831,882 506,223 114,119 14,259 1,466,483 814,491 539,305 114,119 9,000 1,476,915 17,391 (33,082) 5,259 (10,432) Contingency 91,341 91,341 67% n/a 137,012 137,012 TOTAL REQUIREMENTS 1,068,997 966,119 102,878 67% 60% 1,603,495 1,476,915 126,580 NET (Resources -Requirements) 15,458 (275,194} '290,652~ 48,357 48,357 a) $100,000 budgeted as Transfer GF to Reserve fund will instead be transferred to Operating Fund and an additional $50,000 will be transferred from the General Fund. b) $50,000 will be transferred from the F &E Reserve fund, pending the adoption of a supplemental budget. Page 16 ' ~'1<~'i""""",.""""-,-",_~~',"h",""""",','"_,~""",;,,,,:,",,,~,_ol!.,.,.c,,,,,,,,:~,'=,~..\c"""'d~ ...a;~,.,:..;;.:,....':~;."";";'-W:~-0;'~'""~~U:,..",if"'~_,,,,,,~,,,,,,,,,,,,,,,\.u';"""_~~""4>,,,,,,,,,,",,-_,"'''''''''-______4oIi,,"w.o;''''''~~_~%I''''''"'~'''''''''''''''-~'''''''-_·_..... .,...""'..-->,',.,.,""-'''','."'''''.",'''~''''.:~..,-.'=.~,---,,..-.~'-''"'.'."",~-~,~--~-.-"-,,,.~.-..~ .----~',.--'"~--" CAPITAL PROJECTS • North County Campus • Sisters Health Clinic • Bethlehem Inn Deschutes County North County Services Building Inception through February 28, 2013 ACTUAL PROJECTION RESOURCES: Beginning Net Working Capital Loan Proceeds, net of issuance costs Resources from Fund 140 Resources from Fund 142 Transfer in fromFund 142 Interest Revenue Total Resources EXPENDITURES: Materials & Services Architecture/Design Engineering Internal Service Fund Charges Fees, Permits & SDCs Utilities Travel -Meals/Mileage Reimb Total Materials &Services Capital Outlay Land and Building Remodel Total Capital Outlay Contingency Total Expenditures 1,402,013 25,000 600,000 5,798 2,032,811 51,097 9,321 991 13,900 23 75,332 1,402,013 230 1,402,243 1,477,575 Encumbrances & Commitments 25,000 25,000 25,000 Project to Date I 1,402,013 a) 25,000 b) 600,000 5,798 2,032,811 76,097 b) 9,321 991 13,900 23 100,332 1,402,013 a) 230 1,402,243 1,502,575 Budget * I I Projected I I Variance 3,400,000 3,400,000 1,402,013 1,402,013 25,000 25,000 700,000 700,000 13,740 13,740 5,540,753 5,540,753 325,000 325,000 75,000 75,000 13,150 13,150 75,000 75,000 20,000 20,000 23 {23~ 508,150 508,173 ~23l 1,402,013 1,402,013 3,300,000 3,300,000 4,702,013 4,702,013 313,513 313,513 5,523,676 5,210,18§ (23) Net 555,237 (25,000) 530,237 17,077 330,567 313,490 == = , * The project budget is the consolidation of FY 2012 (actual and unexpended budget) and FY 201~ 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) ~'''''''V~",,_.,~_''''_'_I'~''~'''_'-''-'''''''...-.:r~:-~~'"~f'!l'l:''''''l_~'''~'''''''~~l'',""'~ ¥ '~,I, 'M '.,'~ /'1 •it. '" ',' ,1k,.H~~~i"')~,'" ! ij ~~~.? W • North County Services Building -Fund 462 ENCUMBRANCES AND COMMITMENTS Through February 28, 2013 Vendor Description Commitment Amount Amount Paid Balance Due , BLRB/GGL Architects Design Programming 25,000 25,000 BLRB/GGL Architects Construction Documents 25,000 25,000 BLRB/GGL Architects Evergreen School Assessment-Estimate 13,750 13,750 Evergreen 1,950 HHS Lobby Remodel 840 BLRB/GGL Architects Design Phase 720 BLRB/GGL Architects Design Development Phase 3,745 BLRB/GGL Architects Schematic Design Phase 3,570 BLRB/GGL Architects Planning -Redmond Parking 300 Total Fee 63,750 49,875 25,000 BLRB/GGL Architects Reimburseable Expenses 1,222 Total Payments to Architects 51,097 25,000 ..",-,~,"''''{1''''7''_'''~ __''''''''~'''''_''_'':('i'''''-'''1''··'''''''"'''"'''''':''''''''-'~....~~0>"'r~w_.~~""~~~~.,,,Ii'~"''''''~'''''~'''''''''''''''1l''''''!'~~~_~''''''"_!''J'':'I''''''''~~-'~~~mm"~*~.___' Deschutes County Sisters Health Clinic (Fund 464) Inception through February 28,2013 RESOURCES: Beginning Net Working Capital Federal Grants Resources from Fund 142 Transfer in (Fund 142) Interest Revenue Total Resources EXPENDITURES: Materials & Services ArchitecturelDesign Engineering Planning Surveying Interfund Charges Fees, Permits & SDCs Utilities Miscellaneous Project Costs Miscellaneous Admin Costs Total Materials & Services Capital Outlay New Construction Total Capital Outlay Contingency Total Expenditures Net 40,000 48,626 100,000 316 188,943 500,000 48,626 100,000 500,000 48,626 100,000 316 648,943 Variance , , 56,499 56,499 1,140 1,140 2,029 2,029 1,322 1,322 25,549 25,549 993 993 ;:n 26 87,558 87,5~~ \I 51,447 501,283 78,626 15,000 5,000 1,785 30,000 2,000 1,000 133,411 515,215 51,447 501,283 515,215 139,005 49,938 501,283 !~()1,283) (451 648,626 78,626 15,000 5,000 2,029 1,785 30,000 2,000 993 1,000 136,433 552,730 552,730 689,163 (40,220) 316 316 (2,029) (993) (3,022) (37,515) (37,515) (40,537) (40,220) a) $48,626 paid to the architect in FY 2012 with resources from General County Projects Fund (Fund 142) b) Additional costs due to delay in the project have not yet been determined. Deschutes County Bethlehem Inn (Fund 128) Revenues Grants ~ Private 67,061 (67,061) 67% 0% 100,592 (100,592) Lease Payments 16,272 18.306 2,034 67% 75% 24,408 24,408 Total Revenues 83,333 18,306 (65,027) 67% 15% 125,000 24,408 (100,592) Transfers In: Project Development (140) 1,100,000 (1,100,000) 67% 0% 1,650,000 -(1,650,000)~ Gen Capital Res (143) 706,667 {706,667~ 67% 0% 1,060,000 -(1,060,000) TOTAL RESOURCES (820,000) (2,691,867) (1,871,867) 67"k -2153% 125,000 (2,685,765) (100,765) Eight Months Ended February 28, 2013 ! f Actual Variance I l r Budget I Projection I Variance I RESOURCES: Beg. Net Working Capital $(2,710,000) $(2,710,173) $ (173) 100% 100% $(2,710,000) $(2,710.173) $ (173) I NET (Resources· Requirements) (903,333) (2,701,733) (1,798,400) b) ======:!{5!2,==700==,7=65=)=====~(7=65=) a) Interest on February 2013 negative cash balance: $1,1093.33. REQUIREMENTS: Exp·%1 t Expenditures Debt Service: I Interest Expense 16,667 9,866 6,800 67% 39% a) 25,000 15,000 10,000 Interest Payment 66,667 66,667 67% 0% 100,000 100,000 I TOTAL REQUIREMENTS 83,333 9,866 73,467 67% 8% 125,000 15,000 100,000 I I b) Inception through February 31,2013 Revenues -Lease Payments Expenditures: Land/Building (Amertitle) -July 2007 Hickman Williams City of Bend -May 2008 KNEXCO Kleinfelder Total expended on facility Interest on Negative Cash Balance Total expended Net I I ! t$ 67,122 i t2,241,313 17,578 250,000 I I 5,289 3,732 2,517,913 !250,943 2,768,855 t f $(2,701,733) ___ ___ Deschutes County General Support Services -BOCC Conference/Seminar. EducationlTraining and Travel Expenditures and BOCC -County College Expenditures FY 2013 ---:::::--..... ....----:c---.-----j'----r-------r----i----.,.----;------r----r-----; BOCC Conference & Travel I Jul I Aug I Sep I Oct I Nov I Dec I Jan I Feb IYTD Total Tammy Baney -~--~~-~~-~~-~-~~-~---~---~----~---~ . Conf/Sem &Educ!Training~_:_---30-·--·····-----~.~~---.....-.. =--_·-.···..~_-·-=....._-=_65---=8=0-185...=.=··=---:1:-0·;::·--... - Travel Meals --------C.--~20=-----.------66 -82 -····168 Accommodations -127 -........_.....---119 - - -246 ~i1::~e r-ei-mburSelme-nT----: 384 ~----7--9-0-···~··=-=-=6·--=-=8-=-3-=----·---·-·-:-------·····=~=5=7=-··-··-·4---3--2·-=---·=-2-····.-~4--=-6---l Ground TransportlParking--·····----· 35 -------...... -.-..----.-----35 Total Baney 30 566 -790 878 : -704 512 3,480 Alan Unger COnf/Sem & EduCfrraining ------···-6-5--~----=-·--3-0-5-'-.-_=-=---=-_-=--_-.-_..-65 80_._.~ Travel Meals .. ~--.....-.. ---..-...----.... ----.-.--... ·Accommodations~·-· --------:------··-·--~--~-4~29··--·····-----···--··----429 Airfare Mili3age reimbursement 112 112 ~und II a" drkil .....'--__-==-~=--==::::'-~-==::::-=--=:::::::::-~--==-='--.::=::::-=--==-::::::::..-=::::-::=:=--=======:=-::::::-l....."" u r Total Unger .... 65 112 -734 - -65 80 1,055 Tony DeBoneI--:=-"--=:c:c--".--c.·,.-,---=:----.---------. -__,__-....------,--,------..-------___.c-c--J ~==============-~----~--------------------------------~ Conf/SE;m & EduclTraining ___3_0____-....__._.._1_5____47_0 _.__1_0___-=::--__3_5_ 580 1.140 Travel Meals - - - - -76 - -76 /"\\,;I...VII III I lations - - -429 - - -339 768 Airfare 'MIIeagereiffib-u-rse-m-e-nf----------------·-·····--47-1---------=56~2::C--..------=399=-----:1·.-:4=32::-1 Ground Transport .---------------:::---------------19 -._--------'-1-:-:9:--1 =::::~~~~==~~ Total Other 30 -15 1,369 10 657 35 1,318 3,434 Total -BOCC Department Conf/Sem &Educ!Training ...... 125 ......_-·--·-~-7~---2-0-.--······-165··· 740 1,840 Travel Meals---20--··· - -.---66 76 82 244 -Accommodations -.-----~.---...--127 ~~-·--85i·--11 9--- -339 1,443 -~-----=.. - - -.---......------....-.=-c:::=---=--:::-;:-----,--=-=-=-I Mileage R~imbursement ___.___._-___496 __-_...... 1,260 683 562 _55_7__8_31___...:4.:....38.,-9.,-1 Ground Transport -35 - - -19 - -54 Total-Boce Department· 125 678 15 2,893 888 657 _ 804 1,910 ~,~ FY 2013 RllnnAt 15,250 Percent of FY 2013 Budget Ehl-'tlllutld 52.3%1 BOCC County College ---.... -----...--~-------·--~----~---·--·-~-··-····cc_-f Office/Copier Supplies - -85 - - - - -85 _M_e_eti_'n_g .~llPJliie_s_._.~-.......=-::::-=---= -=-=-:==:::7~6~1==:::::-c,:::8~1:1-~-.::::·-::::··~···-8:,,:6~9=__~::::-==::::_=:::-·::::···~~:::::-=-:==:~2,=44=1::J....~~===--= --=To-to-a-=-'=BO=-C=-C==-=e-o-un--:t-y-C·;;;;:-"o=lIe-g-e·-·~--.-.---_-......--.---=-:c8<4:::--tJ-·-':8:-:1i-:------:8=69--··-----.--......----~=-=:"'--2-,5261 --------..... ---.... ~:Above amounts include only those expenditures processed for payment. -;-:-___.,-----------.----1 Additional conference and travel costs may have been incurred, but not processed for payment. 2/26/2013
