Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
Tax-Finance Update - Jan Financials
Monthly Meeting with Board of Commissioners Finance Director/Treasurer AGENDA March 25, 2013 (1) Monthly Investment Report (2) January 2013 Financials "., Deschutes County $ 8,113,468 7,094,838 3,941,893 Commercial Paper Corporate Notes Time Certificates U. S. Treasuries Federal Agencies Bankers' Acceptances LGIP/BOTC Total Investments Total Portfolio: By Investment Types Time Corpo~'M'ificates Federal Notes 5% Agencies 6% 3% LGIP/BOTC 86% 0.00% 5.96% 5.22% 0.00% 2.90% 0.00% Investments By County Function General $ 136,026,906 $ Investment Income Fiscal Year 2012-13 Jan-13 I I Y-T-D 71,217 $ 420,133 -- Total Investments $ 136,026,906 Total Investment Income Less Fee: 5% of Invest. Income Investment Income -Net 1$ 71,217 (3,561 ~ 67,656 420,133 (21,007~ $ 399,127 Yield Percentages ---~.~BOTC I LGIP ~ 0.59% 0.59% Investments ~ 0.75% 0.82% Average ~ 0.61% 0.62% Category Maximums: U.S. Treasuries ~LGIP Federal Agencies Banker's Acceptances Time Certificates Commercial Paper Corporate Notes Term Maximums: 0-18 Months 19 -24 Months 100% 100% 75% 25% 25% 20% 10% 100%J 30% t,clOomparators 3 Month Treas. ~ 0.07% 12 Month Treas . ~ 0.14% 3 MonthCP ~ 0.18% Months to Maturity 18 Months 92% 24 Months 8% Memorandum Date: February 25,2013 To: Board of County Commissioners Tom Anderson, Interim County Administrator From: Marty Wynne, Finance Director RE: Monthly Financial Reports Attached please find January 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 Seven Months Ended January 31, 2013 RESOURCES: 8eg. Net Working Capital Revenues Tax Revenues -Current Tax Revenues -Prior Gen. Rev. -excl. Taxes Assessor County Clerk BOPTA District Attorney FinancelT ax Veterans Property Management Grant Projects Total Revenues Vearto Date Actual Variance $ 8,700,000 11,778,410 396,667 1,392,610 436,699 805,013 7,232 107,738 116,025 39,900 57,892 1,167 15,139,353 $ 9,059,394 $ 359,394 18,660,711 6,882,301 851,224 454,557 1,984,414 591,804 675,147 238,448 944,658 139,645 13,313 6,081 84,573 (23,165) 202,950 86,925 18,887 (21,013) 54,976 (2,916) 1,167 (0) 23,492,018 8,352,665 100% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 104% 92% 125% 83% a) 90% b) 68% 107% b) 46% 102% b) 28% c) 55% 58% 91% FY 2013 Budget Year End Projection $ Variance $ 8,700,000 $ 9,059,394 20,191,560 20,416,485 680,000 877,835 2,387,331 2,687,331 748,626 873,626 1,380,023 1,620,023 12,398 18,313 184,694 184,694 198,900 242,950 68,400 68,400 99,244 99,244 2,000 2,000 I $ 359,394 224,925 197,835 300,000 125,000 240,000 5,915 44,050 25,953,176 27,090,901 1,137,725 TOTAL RESOURCES 23,839,353 32,551,413 8,712,060 58% 94% 34,653,176 36,150,295 1,497,119 REQUIREMENTS: I Exp.%1 Expenditures Assessor 2,081,189 1,956,593 124.596 58% 55% 3,567.752 3,467,752 100,000 County Clerk 856,122 770,361 85,761 58% 52% 1,467,638 1,361,638 106,000 BOPTA 42,225 31,536 10,689 58% 44% 72,385 72,385 District Attorney 3,076,889 2,913,027 163,862 58% 55% 5,274,667 5,124,667 150,000 FinancelTax 486,421 479,603 6,818 58% 58% 833,865 833,865 Veterans 152,245 142,364 9,881 58% 55% 260,992 260,992 Property Management 158,682 156,120 2,562 58% 57% 272,027 272,027 Grant Projects 71,370 68.936 2,434 58% 56% 122,349 122,349 Non-Departmental 1,000,225 587,339 412,886 58% 34% d) 1,714,671 1,414,671 300,000 Contingency 4,456,771 4,456,771 58% nla 7.640,178 7.640,178 12,382,139 7,105,880 5,276,259 58% 33% 21,226,524 12,930,346 8,296,178 Transfers Out 7,616,380 7,568.709 47,671 58% 58% 13,056,652 13,056,652 TOTAL REQUIREMENTS NET (Resources -Requirements) 19,998,519 3,840,835 14,674,589 17,876,824 5,323,930 14,035,990 58% 43% e) 341283,176 370,000 25,986,998 10,163,297 8,296,178 9,793,297 a} Includes annual payments: PILT $730,983. FY 2012 PILTwas $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 Seven Months Ended January 31, 2013 RESOURCES: Beg. Net Working Capital Revenues Federal Grants SB #1065-Court Assess. Jail Funding HB #2712 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 Year to Date IFY % I Coil. % 100% 98% 58% 0% a) 58% 118% b) 58% 41% b) 58% 42% 58% 67% c) 58% 50% d) 58% 150% c) 58% 0% 58% 34% e) 58% 0% 58% 0% 58% 28% 58% 46% 58% 50% 58% 207% c) 58% 48% f) 58% 50% d) 58% 55% 58% 58% FY2013 Year End Budget Projection Variance $1,010,415 6,000 3,867 46,133 13,000 21,000 375,347 60,000 100 122,000 200 50 1,000 8,000 1,200 500 125,661 20,000 804,058 5,344,523 $ 995,051 $ (15,364) 6,000 6,655 2,788 46,133 10,000 (3,000) 28,000 7,000 375,347 150,000 90,000 100 100,000 (22,000) 200 50 1,000 6,200 (1,800) 1,200 1,500 1,000 125,661 20,000 878,046 73,988 5,344,523 Budget $1,010,415 3,500 2,256 7,583 12,250 218,952 35,000 58 71,167 117 29 583 4,667 700 292 73,302 11,667 I Actual $ 995,051 4,555 18,707 5,468 14,010 188,030 90,240 41,479 275 3,676 600 1,036 60,731 10,000 442,123 438,806 3,117,638 3,117,639 I Variance $ (15,364) (3,500) 2,299 18,707 (2,115) 1,760 (30,922) 55,240 (58) (29,688) (117) (29) (308) (991) (100) 744 (12,572) (1,667) (3,317) 1 TOTAL RESOURCES 4,570,176 4,551,496 (18,680) 58% 64% 7,158,996 7,217,620 58,624 REQUIREMENTS: Expenditures Community Justice·Juvenile Personnel Services Materials and Services Capital Outlay Transfers Out Contingency 2,960,427 696,477 58 29,400 489,719 2,876,949 608,159 25,200 83,478 88,318 58 4,200 489,719 1 Exp. %1 58% 57% g) 58% 51% g) 58% 0% 58% 50% h) 58% nfa 5,075,017 1,193,960 100 50,400 839,519 5,025,017 1,075,000 50,400 50,000 118,960 100 839,519 TOTAL REQUIREMENTS 4,176,081 3,510,308 665,773 58% 49% 7,158,996 6,150,417 1,008,579 NET (Resources -Requirements) 394,095 1,041,188 647,093 1,067,203 1,067,203 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 -$8,400 billing outstanding for inmate/prisoner housing. d) Payments received quarterly. e) Contract payment reimbursement request submitted monthly, received 1-2 months in arrears. f) Grant payments are generated by program activity during the school year and are received quarterly in arrears. g) Expenditures trending lower than anticipated. h) Transfers out recorded quarterly. Page 2 SHERIFF -Fund 255 Statement of Financial Operating Data Seven Months Ended January 31,2013 Year to Date Actual Variance Variance RESOURCES: Beg. Net Working Capital $ $ $ 100% nla $ $ $ Revenues .Law Enf Dist Countywide 13,160,949 10,734 ,945 58% 48% 22 ,561 ,626 18 ,854,105 .Law Enf DiM Rural 8,424,320 7,270.494 58% 50% 14,441 ,692 12,299,717 Total Revenues 21,585,269 18,005,439 58% 49% 37,003,318 31,153,822 TOTAL RESOURCES 21,585,269 18,005,439 (3,579,830) 58% 49% 37,003,318 31,153,822 (5,849,496) REQUIREMENTS: Exp . %1 EXPENDITURES & TRANSFERS Sheriffs Division 1,320,451 1,322,287 (1,836) 58% 58% a) 2,263,630 2,263 ,630 Civil 466,077 426 ,261 39,816 58% 53% b) 798,989 734,889 64,100 Automotive/Communications 1,054,346 1,191,053 (136 ,707) 58% 66% c) 1,807,450 1,807,450 Investigations/Evidence 879 ,772 841,457 38,315 58% 56% 1,508,180 1 ,508,080 100 PatrollCivillComm Supp 4,823,792 4,841,302 (17,510) 58% 59% b) 8,269,358 8 ,169,358 100,000 Records 418,610 411,581 7 ,029 58% 57% b) 717,617 677,517 40,100 Adult Jail 6,032,875 5,849,710 183,165 58% 57% d) 10,342,072 10,383,042 (40,970) Court Security 176,751 175 ,373 1,378 58% 58% 303,001 302,901 100 Emergency Services 113,478 107,471 6,007 58% 55% 194,533 194,433 100 Special Services Division 785 ,188 711,895 73,293 58% 53% 1,346,037 1,346,037 Regional Work Center 1,553,462 1,456,486 96,976 58% 55% b) 2,663,078 2,532,978 130,100 Training Division 294,554 237,562 56,992 58% 47% 504,950 504,850 100 Other Law Enforcement SVC5 375 ,377 383 ,271 (7,894) 58% 60% 643,504 643,404 100 Non-Departmental 49,731 49,731 0 58% 58% 85,253 85,253 Contingency 3 ,240 ,805 3,240,805 58% n/a 5,555,666 5,555,666 TOTAL REQUIREMENTS 21,585,269 18,005,439 3,579,830 58% 49% 37,003,318 31,153,822 5,849,496 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 $103,685 for four new Correction Technicians and $144 ,970 for additional bed rental expense less savings from open positions . Appropriation will be increased Page 3 Fund 701 LED-Countywide Statement of Financial Operating Data Seven Months Ended January 31 , 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 8,975,015 14,251 ,393 5,276,378 58% 93% a) 15,385,740 15,475,169 89,429 Tax Revenues -Prior 256,667 624,696 368 ,029 58% 142% 440,000 624,696 184,696 Federal Grants & Reimb 17,500 24,510 7,010 58% 82% 30,000 24,510 (5,490) State Grant 43,167 73,325 30,158 58% 99% 74,000 140,448 66,448 Jail Funding HB 2712 18,707 18,707 58% nla 46,133 46,133 Transp. of State Wards 2,917 1,056 (1,861) 58% 21% 5,000 5,000 SB 1145 863,328 1,109,993 246,665 58% 75% 1,479,991 1,479,991 Prisoner Housing 29,167 97,817 68,650 58% 196% b) 50,000 178,817 128,817 Des . Cty Video Lottery Grant 2,917 5,000 2,083 58% 100% 5,000 5,000 Des Cty Court Security 140,583 68,015 (72,569) 58% 28% 241,000 116,597 (124,403) Des Cty Juvenile Contract 2,438 3,462 1,024 58% 83% 4,180 4,180 Title III Reimbursement 26,795 26,795 58% nla c) 39,916 39,916 Transport 292 1,126 834 58% 225% 500 1,500 1,000 Other 2,042 7,288 5,246 58% 208% 3,500 7,288 3.788 DC Fair & Expo Center 2,333 756 (1,577) 58% 19% 4,000 4,000 Inmate Commissary Fees 5,833 12,069 6,236 58% 121% 10,000 15,000 5,000 Work Center Work Crews 29,167 30,605 1,438 58% 61% 50,000 50,000 Concealed Handgun Classes 2,042 5,200 3,158 58% 149% 3,500 8,000 4,500 Inmate Telephone Fee 46,667 42,060 (4,607) 58% 53% 80,000 80,000 Soc Sec Incentive-Fed 2,917 8,000 5,083 58% 160% 5,000 8,000 3,000 Miscellaneous 2,917 4,140 1,223 58% 83% 5,000 5,000 Oregon Mentors 583 (583) 58% 0% 1,000 1,000 Debit Card Fee 58 285 227 58% 285% 100 500 400 Medical Services Reimb 7,583 7,113 (470) 58% 55% 13,000 13,000 Restitution 2,917 (2,917) 58% 0% 5,000 5,000 Sheriff Fees 145,833 153,164 7,331 58% 61% 250,000 250,000 Interest 16,528 23,139 6,611 58% 82% 28,333 39,666 11,333 Interest on Unsegregated 2,061 1,109 (952) 58% 31% 3,533 3,533 Donations -"Shop with a Cop· 30,273 50,290 20,017 58% 97% 51,897 51,897 Grants 3,000 3,000 58% nla 3,000 3,000 Sale of Reportable Assets 2,917 574 (2,343) 58% 11% 5,000 5,000 Total Revenues 10,636,662 16,654,687 6,018,025 58% 91% 18,234,274 18,691,841 457,567 TOTAL RESOURCES 15,144,014 22,538,649 7,394,635 58% 99% 22,741,626 24,575,803 1,834,177 REQUIREMENTS: 1 Exp. %1 Fund 255 Departments: Sheriffs Services 1,232,733 1,234,447 (1,714) 58% 58% 2,113,257 2,113,257 Civil 466.077 426,261 39,816 58% 53% 798 ,989 734,889 64,100 Auto/Comm 388,790 439,201 (50,411) 58% 66% 666,497 666,497 Adult Jail 6,032,875 5,849,710 183.165 58% 57% 10,342,072 10,383,042 (40,970) Court Security 176,751 175,373 1,377 58% 58% 303,001 302,901 100 Emergency Services 113,478 107,471 6,006 58% 55% 194,533 194,433 100 Special Services 543,303 492,588 50,715 58% 53% 931,377 931,377 Work Center 1,553,462 1,456,486 96,976 58% 55% 2,663,078 2,532,978 130,100 Training 180,061 145,222 34,839 58% 47% 308,676 308,615 61 Other (CODE, Forensic) 375,377 383,271 (7,894) 58% 60% 643,504 643,404 100 Non Dept -ISF Charges 24,915 24,915 (0) 58% 58% 42,712 42,712 Contingency 2,073,126 2.073,126 58% n/a 3,553,930 3,553,930 Total to Fund 255 13 ,160,949 10,734,945 2.426,003 22 ,561,626 18 ,854,105 3,707,521 Transfer to Reserve Fund (703) Non Dept -Comm System Res Total Requirements 58,333 46,667 13,265,949 100,000 80,000 10,914,945 (41,667) (33,333~ 2,351,002 58% 100% 58% 100% 58% 48% 100.000 80,000 22,741,626 100,000 80,000 19,034,105 3,707,521 Net 1,878 ,066 11,623,704 9,745.639 5,541,698 5,541,698 a) Current year taxes due November, February and May b) Reimbursement from the State will exceed plan due to higher number of SB 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 PUBLIC HEALTH Statement of Financial Operating Data Seven Months Ended January 31,2013 RESOURCES: Beg. Net Working Capital Revenues Medicare ReimbUrsement Federal Grant Federal Grant (ARRA) State Grant Child Dev & Rehab Center State Miscellaneous OMAP Title 19 Family Planning Exp Proj Local Grants Environmental Health-Water Contract Payments Miscellaneous Patient Insurance Fees Health Dept/Patient Fees Vital Records-Birth Vital Records-Death Environmental Health-Lic Fac Interest on Investments Donations Interfund Contract Administrative Fee Vearto Date Actual Variance $1,336,051 583 116,667 1,700,037 23,105 78,598 366,093 205 320,833 28,000 53,783 60,556 112,700 60,142 23,917 58.333 420,029 7,000 3,092 92,534 467 $ 1,327,199 $ (8,852) 8 (575) 5,000 5,000 106,250 (10,417) 1,567,878 (132,159) 16,360 (6,745) 77,967 (631) 235,739 (130,354) (205) 224,928 (95,905) (28,000) 36,132 (17,651 ) 68,648 8,092 2,139 2,139 112,324 (376) 50,753 (9,389) 19,780 (4,137) 61,400 3,067 630,182 210,153 3,142 (3,858) 19,017 15,925 81,850 (10,684) 467 ~O~ 100% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 99% 1% nla 53% 54% 41% a) 58% a) 38% nla 41% 0% 39% nla nla 58% 49% 48% 61% 88% b) 26% 359% 52% 58% Variance $1,336,051 $1,327,199 $ (8,852) 1,000 1,000 5,000 5,000 200,000 212,500 12,500 2,914,349 2,934,303 19,954 39,609 39,609 134,740 134,740 627,588 514,944 (112,644) 352 (352) 550,000 550,000 48,000 55,200 7,200 92,200 92,200 103,810 158,354 54,544 3,000 3,000 193,200 193,200 103,100 85,000 (18,100) 41,000 35,000 (6,000) 100,000 100,000 720,050 720,050 12,000 5,400 (6,600) 5,300 22,277 16,977 158,629 164,000 5,371 800 800 Total Revenues 3,526,674 3,319,965 (206,709) 58% 55% 6,045,727 6,026,577 (19,150) Transfers In-General Fund Transfers In-PH Res Fund Transfers In-Gen. Fund Other TOTAL RESOURCES 1,370,460 35,079 37,975 6,306,239 1,370,460 30,068 32,550 6,080,242 (5,011 ) {5,425} (225,997) 58% 58% 58% 58% 58% 50% 50% 62% 2,349,357 60,136 65,100 9,856,371 2,349,357 60,136 65,100 9,828,369 (28,002) REQUIREMENTS: Expenditures Personnel Services Materials and Services Capital Outlay Transfers Out Contingency 3,748,614 1.244,303 37.917 91.700 627.017 3,652,145 1,130.316 78,600 96,469 113.987 37,917 13,100 627.017 I Exp·%1 58% 57% 58% 53% c) 58% 0% d) 58% 50% 58% nla 6.426.195 2,133,090 65,000 157.200 1,074.886 6,282,220 2.136,883 157,200 143,975 (3,793) 65,000 1.074,886 TOTAL REQUIREMENTS 5,749,551 4,861,061 888,490 58% 49% 9,856,371 8,576,303 1,280,068 NET (Resources -Requirements) 556,688 1,219,180 662,492 1,252,066 1,252,066 a) Received quarter1y in arrears b) Restaurant and Pool/Spa fees are due annually and received in Dec/Jan c) Projection includes grant related expenditures. Appropriation will be increased Page 6d) OCHIN System expenditure made in FV 2012 BEHAVIORAL HEALTH Statement of Financial Operating Data Seven Months Ended January 31,2013 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 3,792 3,505 (287) 58% 54% 6,500 6,500 Divorce Filing Fees 93.333 71.834 (21,499) 58% 45% 160.000 125.056 (34,944) Domestic Partnership Fee 26 50 24 58% 111% 45 100 55 Federal Grants 147,204 67.702 (79.502) 58% 27% a) 252.349 252.349 Federal Grant (ARRA) 37.188 (37.188) 58% 0% 63.750 63.750 State Grants 4,509,516 4.286.722 (222.794) 58% 55% b) 7,730,599 7,883,477 152,878 State Miscellaneous 36,085 15,996 (20.089) 58% 26% 61.860 61,860 Adult Mental Health Initiative 116.667 229,038 112.371 58% 115% 200,000 230.000 30,000 Title 19 157,177 73.004 (84.173) 58% 27% 269,446 269,446 Liquor Revenue 82,542 67,740 (14,802) 58% 48% 141,500 141,500 School Districts 40,250 14,400 (25,850) 58% 21% c) 69,000 14,400 (54,600) Contract Payments 34 34 58% nla 1,000 1.000 Miscellaneous 5,552 5.552 58% nla 7,000 7,000 Patient Insurance Fees 51,060 62,195 11,135 58% 71% 87,532 130,000 42,468 Patient Fees 554 1,109 555 58% 117% 950 1,500 550 Interest on Investments 14,583 11,989 (2,594) 58% 48% 25.000 20,500 (4,500) Rentals 10,792 7.625 (3.167) 58% 41% 18.500 18.500 Forfeitures 140 140 58% nla 140 140 Administrative Fee 3.087.307 3.033,714 (53,593) 58% 57% 5.292,527 5.292,527 Interfund Contract-Gen Fund 74,083 38,920 {35. 1631 58% 31% a) 127,000 127,000 Total Revenues 8,462,159 7,991,269 (470,890) 58% 55% 14,506,558 14,646,605 140,047 Transfers In-General Fund 762.876 762.876 0.25 58% 58% 1,307,787 1,307.787 Transfers In-OHP-COO 282.622 282,622 (1 ) 58% 58% 484,494 484,494 Transfers In-Acute Care Svcs 154.370 154.371 58% 58% 264,631 264.631 Transfers In-ABHA 305,689 305.690 58% 58% 524,039 524,039 TOTAL RESOURCES 13,288,684 12,609,922 (678,761) 58% 62% 20,408,477 20,340,651 (67,826) REQUIREMENTS: Exp. %1 Expenditures Personnel Services 6,662,861 6.263,873 398,988 58% 55% d) 11,422,048 10,800,000 622,048 Materials and Services 3,846.637 2,832,891 1,013,746 58% 43% 6,594,235 5,850,000 744.235 Capital Outlay 29,225 19,645 9,580 58% 39% 50,100 30.000 20.100 Transfers Out 119,000 102.000 17,000 58% 50% 204,000 204,000 Contingency 1.247.222 1.247.222 58% nla 2.138.094 2.138.094 TOTAL REQUIREMENTS 11,904,945 9.218,410 2,686,535 58% 45% 20,408,477 16,884,000 3,524,477 NET (Resources -Requirements) 1,383,739 3,391,513 2,007,774 3,456,651 3,456,651 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 Seven Months Ended January 31, 2013 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 12,886 17,968 5,082 58% 81% 22,090 22,090 Admin-GIS 729 355 (374) 58% 28% a) 1,250 1,250 Admin-Code Enforcement 96,950 116.444 19,494 58% 70% 166,200 166,200 Building Safety 742,919 729,495 (13,424) 58% 57% 1,273,575 1,273,575 Electrical 149.333 170,376 21,043 58% 67% 256,000 256,000 Contract Services 65,100 74,298 9,198 58% 67% 111,600 111,600 Env Health-On Site Prog 182,566 161,628 (20,938) 58% 52% 312,971 312,971 Planning-Current 371,788 378,390 6,602 58% 59% 637,350 637,350 Planning-long Range 132,079 160,416 28,337 58% 71% 226,421 226,421 FY 2013 Year End Budget Projection Variance Total Revenues 1.754,350 1,809,371 55,021 58% 60% 3,007.457 3,007,457 Transfers In General Fund -Gen Ops 498,673 498,673 58% 58% 854,872 854,872 General Fund -UR Planning 288,960 288,960 58% 58% 495,360 495,360 A&T Reserve (D/S assistance) 52,253 85,409 33,156 58% 95% 89,577 89,577 Other 58 {58} 58% 0% 100 {100} TOTAL RESOURCES 2,604.294 2,874,895 270,601 58% 64% 4,457,366 4,639,748 182,382 REQUIREMENTS: Exp. %1 EXPENDITURES & TRANSFERS Admin-Operations 789,360 772,307 17,053 58% 57% b) 1,353,189 1,311,323 41,866 Admin-GIS 68,704 66,264 2,440 58% 56% 117,778 117,778 Admin-Code Enforcement 133,540 122,378 11,162 58% 53% b) 228,925 216,747 12,178 Building Safety 362,301 360,289 2,012 58% 58% 621,087 621,087 Electrical 118,551 116,845 1,706 58% 57% 203,231 203,231 Contract Services 82,685 88,202 (5,517) 58% 62% 141,745 141,745 Env Health-On Site Pgm 93,121 89,741 3,380 58% 56% 159,636 159,636 Planning-Current 374,684 332,680 42,004 58% 52% c) 642,315 634,887 7,428 Planning-long Range 270,317 227,993 42,324 58% 49% c,d) 463,401 349,567 113,834 Transfers Out (DIS Fund) 104,507 170,818 (66,311) 58% 95% 179,155 179,155 Contingency 202,361 202,361 58% nla 346,904 346,904 TOTAL REQUIREMENTS 2,600,131 2,347,515 252,616 58% 53% 4,457,366 3,935,156 522,210 NET (Resources -Requirements) 4,163 527,379 523,216 704,592 704,592 Revenues Expenditures Net from Operations 1,809,371 2,347,515 {538,145} 3,007,457 4,457,366 {1,449,9091 3,007,457 3,935,156 {927,699 1 522,210 522,210 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 Seven Months Ended January 31,2013 Year to Date Budget I Actual I Variance IFY % I Coil. % FY 2013 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 1,155 1,155 58% nfa 1,200 1,200 Federal Grant (ARRA) 4,083 7,335 3,252 58% 105% 7,000 10,000 3,000 Mineral Lease Royalties 23,333 28,750 5,417 58% 72% 40,000 40,000 Forest Receipts 231,482 1,265,121 1,033,639 58% 319% a) 396,826 1,265,121 868,295 State Miscellaneous 316,336 542.290 225,954 58% 100% b) 542,290 542,290 Motor Vehicle Revenue 6,294,192 6,305,131 10,939 58% 58% c) 10,790,043 10,450,000 (340,043) City of Bend 14,583 (14,583) 58% 0% d) 25,000 25,000 City of Redmond 204,167 10,807 (193,360) 58% 3% d) 350,000 350,000 City of Sisters 5,833 (5,833) 58% 0% d) 10,000 10,000 City of La Pine 5,833 10,000 4,167 58% 100% d) 10,000 10,000 Admin Recovery (SOC) 1,689 1,689 58% nfa 2,000 2,000 Miscellaneous 11,667 14,894 3,227 58% 74% 20,000 20,000 Road Vacations 583 (583) 58% 0% 1,000 1,000 Interest on Investments 8,750 16,962 8,212 58% 113% 15,000 16,962 1,962 Interfund Contract 402,500 (402,500) 58% 0% e) 690,000 590,000 (100,000) Equipment Repairs 128,333 125,455 (2,878) 58% 57% 220,000 220,000 Vehicle Repairs 52,500 (52,500) 58% 0% e) 90,000 80,000 (10,000) LID Construction 5,833 (5,833) 58% 0% f) 10,000 (10,000) Vegetation Management 14,583 (14,583) 58% 0% e) 25,000 50,000 25,000 Forester 14,583 (14,583) 58% 0% e) 25,000 25,000 Car Washes 2,333 1,594 (739) 58% 40% 4,000 4,000 Car Rental 583 284 (299) 58% 28% 1,000 1,000 Sale of Equip & Material 422,100 556,028 133,928 58% 77% 723,600 723,600 Total Revenues 8,164,190 8,887,496 723,306 58% 64% 13,995,759 14,437,173 441,414 Trans In· Solid Waste 161,159 138,136 (23,023) 58% 50% g) 276,272 276,272 Trans In • Transp SOC 145,833 (145,833) 58% 0% f) 250,000 (250,000) Trans In-Road Imp Res 7,000 (7,000) 58% 0% f) 12,000 (12,000) TOTAL RESOURCES 13.197,733 13.749,483 697.583 58% 69% 19,253,582 19.437,297 183,715 REQUIREMENTS: I Exp·%1 Expenditures Personnel Services 3.129.701 3,144,495 (14,794) 58% 59% h) 5,365,202 5,299,523 65,679 Materials and Services 5,505,886 3,745,468 1,760,418 58% 40% i) 9,438,662 8,131,549 1,307.113 Capital Outlay 1,188,425 9,233 1,179.192 58% 0% j) 2,037,300 74,000 1,963,300 Transfers Out 160,417 160,417 58% 0% 275,000 275,000 Contingency 1,246,827 -1,246,827 58% nfa 2,137,418 -2,137,418 TOTAL REQUIREMENTS 11,231,256 6,899,196 4,332,060 58% 36% 19,253,582 13,780,072 5,473,510 NET (Resources -Requirements) 1,966,477 6,850,287 5,029,643 5,657,225 5,657,225 a) Payment received annually in January b) Payment received annually in October 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) No SOC qualifying projects in FY 2013; no resources will be transferred in from SOC fund. g) Payments made quarterly h) Retro COLA raises for 701 members, early retirement and reSignations i) Expenditures are seasonal and higher during summer months j) CIP project reserve carry over FY 2014 Page 9 ADULT PAROLE & PROBATION Statement of Financial ~perating Data Seven Months Ended January 31,2013 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 $ 570,000 127,890 2,509 8,750 8,065 1,603,323 13,125 2,625 75,833 110,833 5,250 29,167 29,167 43,652 Year to Date Variance 100% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% $ 630.226 $ 60.226 219,240 91,350 (2,509) (8,750) 18,872 10,807 2,061,416 458,093 7,608 (5,518) 2,977 352 94,559 18,726 102,042 (8,791) 3,268 (1,982) 29,167 (0) 25,000 (4,167) 28,785 ~14!867~ Coil. % 111% 100% 0% 0% 136% 75% 34% 66% 73% 54% 36% 58% 50% 38% a) b) c) d) d) d) d) FY 2013 Year End Budget Projection Variance $ 570.000 $ 630,226 $ 60.226 219,240 219,240 4,301 4,301 15,000 3,000 (12,000) 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 Total Revenues 2.060.189 2,592,933 532.744 58% 73% 3.531.755 3,525.072 (6,683) Transfers In-General Fund 253,939 253,939 58% 58% 435,328 435,328 TOTAL RESOURCES 2,884,128 3,477,098 592,970 58% 77% 4,537.083 4,590.626 53.543 REQUIREMENTS: Expenditures Personnel Services Materials and Services Capital Outlay Contingency 1,803,253 518.984 58 324,336 1,708,539 467,995 94,714 50,989 58 324,336 I Exp·%1 58% 55% 58% 53% 58% 0% 58% nJa 3,091,291 889,687 100 556,005 3,041,291 889,687 50,000 100 556,005 TOTAL REQUIREMENTS 2,646,631 2,176,533 470.098 58% 48% 4,537.083 3,930.978 606.105 NET (Resources -Requirements) 237,497 1.300,565 1,063.068 659,648 659,648 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 Page 10 CHILDREN &FAMILIES COMMISSION Statement of Financial Operating Data Seven Months Ended January 31, 2013 Year to Date Actual Variance Variance RESOURCES: Beg. Net Working Capital $ 511,994 $ Revenues Federal Grants 116,341 Title IV -Family Sup/Pres 23,061 HealthyStart Medicaid 49,583 Youth Investment 114,857 State Prevention Funds 28,071 HealthyStart fR-S-G 128,305 OCCF Grant 244,881 Charges for Svcs-Misc 4,667 Program Fees Court Fines & Fees 46,366 Interest on Investments 583 Grants, Private 1,167 Interfund Grants 187,177 567,120 132,015 23,051 21,456 95,433 46,839 109,974 198,165 1,953 4,591 43,277 2,150 135,000 $ 55,126 15,674 (10) (28,127) (19,424) 18,768 (18,331) (46,716) (2,714) 4,591 (3,089) 1,567 (1,167) {52,177~ 100% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 58% 111% 66% 58% 25% 48% 97% 50% 47% 24% nfa 54% 215% nfa 42% a) a) b) a) c) d) $ 511,994 $ 567,120 $ 55,126 199,441 39,533 85,000 196,898 48,122 219,951 419,796 8,000 79,485 1,000 2,000 320,874 251,856 39,533 60,000 196,897 58,022 219,951 391,940 4,000 4,591 75,034 5,000 350,374 52,415 (25,000) (1 ) 9,900 (27,856) (4,000) 4,591 (4,451 ) 4,000 (2,000) 29,500 Total Revenues 945,059 813,904 (131,155) 58% 50% 1,620,100 1,657,198 37,098 Trans from General Fund Total Transfers In 160,999 160,999 161,000 161,000 1 1 58% 58% 58% 58% 275,984 275,984 275,984 275,984 TOTAL RESOURCES 1,618,052 1,542,025 (76,027) 58% 64% 2,408,078 2,500,303 92,225 REQUIREMENTS: Expenditures Personnel Services Materials and Services Capital Outlay Contingency 377,693 860,998 58 165,962 339,193 686,516 38,500 174,482 58 165,962 1 Exp. %1 58% 52% 58% 47% 58% 0% 58% nfa e) f) 647,474 1,475,997 100 284,507 589,457 1,537,247 58,017 (61,250) 100 284,507 TOTAL REQUIREMENTS 1,404,711 1,025,709 379,002 58% 43% 2,408,078 2,126,704 281,374 NET (Resources -Requirements) 213,341 516,316 302,975 373,599 373,599 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 Seven Months Ended January 31, 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 12,833 10,845 (1,988) 116,667 82,890 (33,777) 501,667 563,632 61,965 766,500 787,033 20,533 2,333,333 2.398,382 65,049 42,583 63,751 21,168 14.583 60,680 46,097 4,375 4,749 374 6,300 6,300 (O) 1.680 1,680 1,451 1,451 26,250 26,743 493 I FY % I Coil. % 100% 115% 58% 49% 58% 41% a} 58% 66% 58% 60% 58% 60% 58% 87% b} 58% 243% c} 58% 63% 58% 58% 58% n/a 58% n/a 58% 59% FY2013 Year End Budget Projection Variance $ 700,513 $ 807,470 $ 106,957 22,000 22,000 200,000 200,000 860.000 900.000 40,000 1,314,000 1,320.000 6,000 4,000,000 4,050,000 50,000 73.000 73,000 25,000 70,000 45,000 7,500 7,500 10,801 10,801 1,680 1,680 1,451 1,451 45,000 45,000 Total Revenues 3,825,091 4,008,136 183,045 58% 61% 6,557,301 6,701.432 144,131 TOTAL RESOURCES 4,525,604 4,815,607 290,002 58% 66% 7,257,814 7,508,903 251,089 REQUIREMENTS Expenditures Personnel Services Materials and Services Debt Service Capital Outlay Transfers Out Road Capital Reserve Contingency 1.011,104 1,743,766 552,249 48,417 161,159 367,500 349.530 968,953 1,446,958 405,589 58,768 138.136 630,000 42,151 296,808 146,660 (10,351) 23.023 (262,500) 349.530 58% 58% 58% 58% 58% 58% 58% Exp. %1 56% 48% d) 43% e} 71% f} 50% g} 100% h} n/a 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 4,233,725 3,648,404 585,321 58% 50% 7,257,814 6,658,619 599,195 NET (Resources -Requirements) 291,879 1,167,202 875,323 850,284 850,284 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. Page 12 RISK MANAGEMENT Statement of Financial Operating Data Seven Months Ended January 31,2013 RESOURCES: Beginning Net Working Capital Revenues Inter-fund Charges: General Liability Property Damage Vehicle Workers' Compensation Unemployment Claims Reimb-Workers' Compensation Claims Reimb-Gen Uab/Property Process Fee-EventslParades Miscellaneous Skid Car Training NSF Fee Interest on Investments Other Interest TOTAL. REVENUES TOTAL. RESOURCES AppropriationslExpenditures Direct Insurance Costs: GENERAL LIABILITY 5201 Settlement I 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 Settlement I Benefit 5203 Professional Service 5204 Insurance 5205 Loss Prevention 5206 Miscellaneous Total Workers' Compensation 5201 UNEMPLOYMENT -SettlementlBenefits Total Direct Insurance Costs Insurance Administration: Personnel Services Materials & Service Capital Outlay Total Insurance Administration Transfers Out TOTAL. REQUIREMENTS NET Year to Date Budget I Acto I nce I % of FY I % Coli. $2,000,000 $2,240,791 $240,791 100% 112% 153,028 153.028 0 58% 58% 182,863 182,863 0 58% 58% 101,287 101,287 (0) 58% 58% 840,103 840,103 0 58% 58% 145,833 145,922 89 58% 58% 292 (292) 58% 0% 35,000 14,568 (20,432) 58% 24% 1,167 215 (952) 58% 11% 29 37 8 58% 74% 9.333 15,090 5,757 58% 94% 30 30 58% nla 8.750 6.880 (1,870) 58% 46% 29 {29) 58% 0% 1,477,714 1,460,023 117.6911 58% 58% 3,477,714 3,700,814 223,099 58% 82% 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 60 60 15,000 12,000 (3,000) 50 50 2.533,224 2,530,284 (2,9401 4,533,224 4,771,075 237,851 I %Ex~. I 365,893 37,481 10,174 138.350 a) 8,232 45 200 175,000 560,375 (385,375) 58% 187% 300,000 725,000 (425,000) 159,171 a) 41.463 145,833 200,634 (54,800) 58% 800/0 250,000 230,000 20,000 366 11,421 18,650 58,333 30,438 27,896 100,000 60,000 40,000 233,874 98,178 a) 24,779 22,086 583,333 378,917 204,417 58% 38% 1,000,000 600,000 400,000 145.833 93,403 52,430 58% 37% 250,000 230,000 20,000 1,108,333 1,263,767 (155,433) 58% 67% 1,900.000 1.845.000 55.000 179,606 171.220 8.386 58% 56% 307,896 307.896 98,578 71,405 27.172 58% 42% 168.990 168.990 58 58 58% 0% 100 100 278,242 242.625 35.617 58% 51% 476,986 476.886 100 4,200 3.600 600 58% 50% 7.200 7.200 1,390,775 1,509,992 (119 1217 1 58% 63% 2,384,186 2,329.086 55,100 ..2,086,939 2,190,822 103,883 2,149,038 2,441,989 292,951 a) Annual premium paid in July 2012 .. Contingency Is $2,149,038 Page 13 DESCHUTES COUNTY 911 Statement of Financial Operating Data Seven Months Ended January 31.2013 Actual Variance Year to Date 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 3.819,484 5.699,756 1.880.272 58% 87% a) 6.547.687 6.222,963 (324.724) Property Taxes -Prior 107.917 244.613 136,696 58% 132% 185,000 257.655 72.655 Federal Grants 140.000 (140,000) 58% 0% b) 240.000 240.000 State Reimbursement 21.000 12.113 (8,888) 58% 34% c) 36,000 36.000 Telephone User Tax 437.500 192.602 (244,898) 58% 26% 750.000 750.000 Data Network Reimb. 17,500 (17,500) 58% 0% d) 30,000 30,000 Jefferson County 17.500 27.294 9,794 58% 91% 30,000 31,262 1,262 User Fee 25,667 2,156 (23,511 ) 58% 5% e) 44,000 44,000 Police RMS User Fees 162.721 187.031 24,310 58% 67% d) 278,950 278,950 Contract Payments 18,083 (18,083) 58% 0% d) 31,000 31,000 Miscellaneous 5,250 4.600 (650) 58% 51% 9,000 9,000 Claims Reimbursement 46,760 46,760 58% n/a f) 46,760 46,760 Interest 23,333 29,981 6.648 58% 75% 40,000 50,000 10.000 Interest on Unsegregated Tax 350 445 95 58% 74% Total Revenues 4,796,305 6,447,350 1,651,045 580/. 78% 8,222,237 8,028,190 (194,047) TOTAL RESOURCES REQUIREMENTS: Expenditures Personnel Services Materials and Services Capital Outlay Transfers Out-Reserve Fund Contingency 12,796,305 2.531,953 1.195.951 327,833 291,667 5,115,568 15,330,436 2.290,326 1.089,352 46,514 500,000 2,534,131 241,627 106,599 281,319 (208.333) 5,115.568 580/. 58% 58% 58% 58% 58% 95% % Exp·1 53% 53% 8% 100% n/a g) 16,222,237 4,340,490 2.050.202 562.000 500.000 8,769,545 16,911,276 4,000,000 2.050.202 562,000 500.000 689,039 340,490 8,769,545 TOTAL REQUIREMENTS 9,462,972 3.926,191 5.536,781 58% 24% 16,222,237 7,112,202 9,110,035 NET (Resources -Requirements) 3,333,333 11,404,244 8,070,911 9,799,074 9,799,074 a) Current year taxes due November, February and May b) ODOT Project-reimbursements expected to be received over the next 3-4 months c) NovlOec payments outstanding; ongoing monthly reimbursements from Office of Emergency Mgmt for MSAG/GIS maintenance d) Annual billings to Police/Fire agencies mailed in January 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 Benefits Trust Statement of Financial Operating Data Seven Months Ended January 31,2013 FY 2013 Budget 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 7,463,750 7,488,520 24,770 58% 59% 12,795,000 12,838,000 43,000 PIT Emp -Add'i Prem 29,167 19,217 (9,950) 58% 38% 50,000 40,000 (10,000) Employee Prem Contribution 367,500 372,165 4,665 58% 59% 630,000 630,000 COIC 758,333 819,047 60,714 58% 63% 1,300,000 1,400,000 100,000 Retiree I COBRA Co-Pay 437,500 546,857 109,357 58% 13% 750,000 930,000 180,000 Medical Services Reimb 441 441 58% nla 441 441 Prescription Rebates 29,697 29,697 58% nla 29,697 29,697 Claims Reimbursements 50,493 50,493 58% nla 50,493 50,493 Vending MachineS (Wellness Rebate) 105 105 58% nla 105 105 Interest 46,667 44,381 (2,285) 58% 55% 80,000 75,000 (5,000) Total Revenues 9,102,917 9,370,924 268.008 58% 60% 15.605.000 15,993,736 388,736 TOTAL RESOURCES 22,902,917 23,921,952 1,019,035 92% 104% 29,405,000 30,544,764 1,139,764 REQUIREMENTS Expenditures: Personnel Services (all depts) 117,117 113,992 3,125 58% 57% 200,772 200,772 MBterlals & S81Vices Claims Paid-Medical 5,850,950 6,810,612 (959,662) 58% 68% a) 10,030,200 11,805.061 (1,774,861) Claims Paid-Prescription 1,122,100 636,685 485,415 58% 33% a) 1,923,600 1,103,588 820,012 Claims Paid-DentaVVision 1,041,950 1,001,535 40,415 58% 56% a) 1,786,200 1,735,995 50,205 Claims Refunds (84,770) 84,770 58% nla (84,770) 84,770 Insurance Premiums 204,167 197,140 7,027 58% 56% 350,000 350,000 State Assessments 93,333 89,329 4,004 58% 56% 160,000 160,000 Administration Fee 186,667 194,546 (7,879) 56% 61% 320,000 320,000 Preferred Provider Fee 29,167 29,605 (439) 56% 59% 50,000 50,000 Health Impact 32,083 30,456 1,628 58% 55% 55,000 55,000 Refund ERRP 58,552 (58,552) 58% nla b) 58,552 (58,552) Other -Administration 38,123 31,799 6,323 58% 49% 65,353 65,353 Other -Wellness 61,250 15,984 45,266 58% 15% 105,000 105,000 Admin & Wallness 8.659,789 9,011,474 (351,684) 58% 61% 14,845,353 15.723,778 (878,425) Deschutes On-site Clinic Contracted Servicas 399,000 436,127 (37,127) 56% 64% c) 684,000 750,000 (68,000) Medical Supplies 17,500 6,298 11,202 58% 21% 30,000 20,000 10,000 Equipment 583 1,511 (928) 58% 151% 1,000 1,511 (511) Other 12,503 28,779 (16,2n) 58% 134% 21,433 21,433 Total DOC 429.586 472,714 (43,128) 58% 64% 736.433 792.944 (56,511) Deschutes On-site Pharmacy Contracted Services 179,834 236,782 (58,948) 58% 77% c) 308,287 400,000 (91,713) Medication and Drugs 583,333 765,955 (202,621) 58% 79% c) 1,000,000 1,350,000 (350,000) Start Up Costs-Take Care 59,898 59,898 58% nla c) 59,898 (59,898) Other 9,659 10,025 (365) 58% nla 16,559 16,559 Total Pharmacy 772.827 1.094,659 (321.832) 58% nla 1,324.846 1,826,457 (501,611) Capital Outlay 58 58 58% nla 100 100 Contingency 7,173,539 7,173,539 58% nla 12,297,496 12,297,496 TOTAL EXPEND/REQUIREMNTS 16,380,090 10.692,838 6,460,078 58% 36% 29,405,000 18,543,951 10,861,049 NET (Resources -Requirements) 6,522.827 13,229,114 7,479,114 12,000,813 12,000,813 Revenues less Expenditures (1,321,914) (2,550.214) a) Projection based on annualizing 30 weeks of claims paid b) Disallowance of Early Retiree Reinsurance Program items (Reported as revenue in FY 2012) c) YTD Actual include estimates: January edministrative and "Ingredient" costs. Also, start up costs for the pharmacy. These items had not been paid as of January 31. 2013. Page 15 I Deschutes County -Fair and Expo Center YTD-Budget Basis Commissioners Statement of Financial Operating Data Seven Months Ended January 31,2013 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 Total Receipts Transfers In General Fund (001 ) Room Tax (160) Welcome Center (170) Annual County Fair (619) Year to Date Budget (7/12 ofl annual) Actual VarianceI $ 46,373 $ 35,055 $ (11,318) 354,421 156,177 (198,244) 875 30 (845) 33,507 13,844 (19.663) 3,500 (3,500) 17,500 16,367 (1,133) 110,833 61.278 (49,555) 55,417 30,338 (25,079) 11,667 1,400 (10,267) 3,967 2,334 (1,633) IFY % IColi. % 100% 76% 58% 26% 58% 2% 58% 24% 58% 0% 58% 55% 58% 32% 58% 32% 58% 7% 58% n/a 591,686 281,767 (309,919) 58% 28% 99,167 99,169 58% 58% 15,017 15,015 58% 58% 48,300 48,300 58% 58% 154,151 150,000 (4,151 ) 58% 57% FY2013 Budget $ 46,373 607,578 1,500 57,441 6,000 30,000 190,000 95,000 20,000 6,800 1,014,319 170,000 25,744 82,800 264,259 YearEnd Projection $ 35,055 429,177 655 36,844 6,000 46,367 145,278 86,338 20,000 5,934 776,592 170,000 25,744 82,800 207,000 Variance $ (11,318) (178,401 ) (845) (20,597) 16,367 (44,722) (8,662) ~866) (237,727) (57,259) Total Transfers In 316,635 312,484 (4,151) 542,803 485,544 (57,259) TOTAL RESOURCES 954,694 629,306 (325,389) 58% 39% 1,603,495 1,297,191 (306,304) REQUIREMENTS: ! Exp.%! Expenditures: Personnel Services 485,265 470,217 15,048 58% 57% 831,882 816,873 15,009 Materials and Services 295,297 278,913 16,383 58% 55% 506,223 511,031 (4,808) Debt Service 66,569 70,609 (4,039) 58% 62% 114,119 114,119 Capital Outlay 8,318 9,000 (682) 58% 63% 14,259 9,000 5,259 Total Expenditures 855,448 828,739 26,710 1,466,483 1,451,023 15,460 Contingency 79,924 79,924 58% n/a 137,012 137,012 TOTAL REQUIREMENTS 935,372 828,739 106,633 58% 52% 1,603,495 1,451,023 152,472 NET (Resources -Requirements) 19,322 (199,433) (218,755) {153,832} (153,832} Page 16 ,. j CAPITAL PROJECTS • North County Campus • Sisters Health Clinic • Bethlehem Inn P"'~"""""'J'"~'';'.,"",-"V_,<","''' ""_'__'"""MhI4W~.,~,,;,;,"\\\IW~&"""'~~;,;);"l)l\..~'''~''''....uA,;~'''''''',~.~...,~~,_,~~~~~_:Ii " ....' ~;'ik.'~~!f.I:;u..ik;,;..<.~"~~...,;)..,p~""'"'___"'''''''\:_~~~':;':'''''~>\Il~.:;;;v~~:.,.___.",,"""__~""__•.v .. " Deschutes County North County Services Building Inception through January 31,2013 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 Net ACTUAL Received or Encumbrances Project to Expended & Commitments Date I I Budaet" I I Proiected I I Variance 3,400,000 3,400,000 1,402,013 1,402,013 a) 1,402,013 1,402,013 25,000 25,000 b) 25,000 25,000 600,000 600,000 700,000 700,000 5,573 5,573 13,740 13,740 2,032,586 2,032,586 5,540,753 5,540,753 50,400 25,000 75,400 b) 325,000 325,000 75,000 75,000 8,364 8,364 13,150 13,150 991 991 75,000 75,000 13,230 13,230 20,000 20,000 23 23 23 ~23~ 73,007 25,000 98,007 508,150 508,173 ~23l 1,402,013 1,402,013 a) 1,402,013 1,402,013 230 230 3,300,000 3,300,000 1,402,243 1,402,243 4,702,013 4,702,013 313,513 313,513 1,475,250 25,000 1,500,250 5,523,676 5,210,186 (23) 557,336 (25,000) 532,336 17,077 330,567 313,490 == * 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) L ... North County Services Building -Fund 462 ENCUMBRANCES AND COMMITMENTS Through January 31, 2013 Vendor Description Commitment Amount Amount Paid Balance ! Due BLRB/GGL 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 Evergreen HHS Lobby Remodel 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 1,950 840 720 3,745 3,570 300 49,875 25,000 525 50,400 25,000 C- ! 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 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 Deschutes County Sisters Health Clinic (Fund 464) Inception through January 31,2013 ACTUAL Received and Expended Encumbrances & Commitments Project to Date 40,000 48,626 100,000 296 188,922 40,000 48,626 100,000 296 188,922 56,499 56,499 1,140 2,029 1,028 25,549 1,140 2,029 1,028 25,549 993 26 87,264 993 26 87,264 51,447 51,447 501,283 501,283 552,730 ~52,730 138,711 501,283 639,994 50,211 (501,283) (451,072) 500,000 a) 48,626 100,000 648,626 a) 78,626 15,000 5,000 1,785 30,000 2,000 1,000 133,411 b) 515,215 515,215 648,626 500,000 48,626 100,000 296 648,922 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 (40,241) Variance 296 296 (2,029) (993) {3,022} {37,515~ (37,515) (40,537) (40,241) 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) Seven Months Ended January 31,2013 Budget Actual Variance IFY%I Coli. %1 Budget I Projection IVariance RESOURCES: Beg. Net Working Capital $(2,710,000) $(2,710,173) $ (173) 100% 100% $(2,710,000) $(2,710,173) $ (173) Revenues Grants -Private 58,679 (58,679) 58% 0% 100,592 (100,592) Lease Payments 14,238 16,272 2,034 58% 67% 24,408 24,408 Total Revenues 72,917 16,272 (56,645) 58% 13% 125,000 24,408 (100,592) Transfers In: Project Development (140) 962,500 (962,500) 58% 0% 1,650,000 -(1,650,000) Gen Capital Res (143) 618,333 {618,333~ 58% 0% 1,060,000 -~1 ,060,000~ TOTAL RESOURCES (1,056,250) (2,693,901 ) (1,637,651) 58% -2155% 125,000 (2,685,765) (100,765) REQUIREMENTS: Exp. %1 Expenditures Debt Service: Interest Expense 14,583 8,773 5,810 58% 35% a) 25,000 16,500 8,500 Interest Payment 58,333 58,333 58% 0% 100,000 100,000 TOTAL REQUIREMENTS 72,917 8,773 64,144 58% 7% 125,000 16,500 100,000 NET (Resources Requirements) {1,129.1671 {2,702,6741 {1,573.507} b) {2,702,265} F651 a) Interest on January 2013 negative cash balance: $1,322.39. b) Inception through January 31. 2013 Revenues -Lease Payments Expenditures: Net Land/Building (Amertitle) -July 2007 Hickman Williams City of Bend -May 2008 KN EX CO Kleinfelder Total expended on facility Interest on Negative Cash Balance Total expended $ 65,088 2,241,313 17,578 250,000 5,289 3,732 2,517,913 249,849 2,767,762 $(2,702,674) Deschutes County General Support Services -BOCC Conference/Seminar, EducationfTraining and Travel Expenditures and BOCC -County College Expenditures FY 2013 BOCCConfe Tammy Baney Conf/Sem &EducfTraining Travel Meals .......... Accommodations Airfare Mileage reimbursement Ground Transport/Parking Total Baney -=-:--.................... Alan Unger Conf/Sem &EducfTraining Travel Meals Accommodations Airfare Mileage reimbursement Ground Transport/Parking : I- Total Unger Tony DeBone Conf/Sem &E:c.111l::!Irc:tf6Tng- Travel Meals Accommodations Airfare .._......_._......_....... Mileage reim~lJr!iElIl1ElI'l! Ground Transport Total Other Total -BOCC DepartlTl~nt Conf/Sem &EducfTraining T ravel Meals Accommodations Airfare Mileage Reimbursement Ground Transport Total -BOCC Department I Jul I Aug I Sep I Oct I ! 30 ---: -20 --I -127 -- --- -384 : -790 .._ ..._....._......._....... -35 ! - -, 30 566 i -790, I 65 --305 ---- ---429 : ---- -112 - - -- -- 65 112 -, 734 ' 30 -15 470 ---- ---429 ---- -- -471 - --- 30 -15 1,369 : 125 -15 775 -20 -- -127 -857 -- - - -496 -1,260 -35 -! - 125 678 15 : 2,893 Nov I , i 10 • 66 ! 119 - 683 - 878 . - - --- - .........- 10 - - - - - 10 20 ' 66 119 - 683 - 888 I Dec -! -! , -- ,-i -! -i . - - - -- - - I, -: 76 : ,-, I- 562 i I19 : 657 I , - 76 I - -• 562 19 657 --_.._......_---_.._ FY 2013 Budget Percent of FY 2013 Budget Expended i BOCC County College Office/Copier Supplies --85 - - -................................ ! ----,_. Meeting Supplies - -761 811 869 - I Total BOCC County College --846 811 , 869 . -! ! . i Jan I¥TO Total 65 ............~ 105 82 ................................:.== 168 ............~ -246.. ..............................-- 557 2,414 -35 704, 2,968 65 435 -- -429 -- -112 ...........- 65 : 975 .._....... 35 560 -76 -429 -- -1,033 -19 35 2,117 165 1,100 82 ........................~ 244 -1,104 -- 557 3,558 -54 804 6,060 15,250 39.7% -85 -2,441 -2,526 ~ !...-~---. NOTE: Abovec:tll1~lJl'l!!i include only those expenditures processed for payment. I Additional conference and travel costs may have been incurred, but not processed for payment. I 1/28/2013