HomeMy WebLinkAboutFinance Update (2)Monthly Meeting with Board of Commissioners Finance Director/Treasurer AGENDA June 26, 2013 (1) Monthly Investment Report (2) May 2013 Financials Deschutes County Municipal Debt Corporate Notes Time Certificates U. S. Treasuries Federal Agencies Bankers' Acceptances LGIP/BOTC Total Investments $ 632,083 10,267,718 7,231,675 105,334,935 $ 123,466,412 Total Portfolio: By Investment Types Corporate TimeNotes Certificates8%Municipal 6% Debt LGIP/BOTC 85% 0.51% 8.32% 5.86% 0.00% 0.00% 0.00% 85.31% 100.00% Investments By County Function General $ 123,466,412 $ Investment Income Fiscal Year 2012-13 May-13 I I Y-T-O 59,932 $ 665,128 -- Total Investments $ 123,466,412 Total Investment Income Less Fee: 5% of Invest. Income Investment Income -Net 1$ 59,932 (2,997} 56,935 665,128 (33,256~ $ 631,872 Yield Percentages -~.~BOTC I LGIP ~ 0.53% 0.54% Investments ~ 0.71% 0.78% Average ~ 0.55% 0.57% Category Maximums: U.S. Treasuries '-ILGIP ~Federal Agencies Banker's Acceptances Time Certificates Municipal Debt Commercial Paper Term Maximums: 0-18 Months 19 -24 Months 100% 100% 75% 25% 25% 25% 20% 100%l-­ 30% C t 3 Month Treas. ~ 0.04% 12 Month Treas. ~ 0.14% 3 Month C P ~ 0.13% Months to Maturity 18 Months 91 % 24 Months 9% .j Memorandum Date: June 24, 2013 To: Board of County Commissioners Tom Anderson, County Administrator From: Marty Wynne, Finance Director RE: Monthly Financial Reports Attached please find May 2013 financial reports for the following funds: General (001), Community Justice -Juvenile (230), Sheriff's (255, 101, 102), Public Health (259), Behavioral Health (215), Community Development (295), Road (325), Community Justice -Adult (355)' Commission on Children & Families (310-399), Solid Waste (610), Insurance Fund (610), 9-1-1 (105), Health Benefits Trust (615)' 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 Eleven Months Ended May 31, 2013 RESOURCES: Beg. Net Working Capital Revenues Tax Revenues -Current Tax Revenues -Prior Gen. Rev. -excl. Taxes Assessor County Clerk BOPTA District Attorney FinancefT ax Veterans Property Management Grant Projects Year to Date Actual Variance $ 8,700,000 $ 18,508,930 623,333 2,188,387 686,241 1,265,021 11,365 169,303 182,325 62,700 90,974 1,833 9,059,394 $ 359,394 100% 20,685,261 2,176,331 92% 1,065,574 442,241 92% 2,434,033 245,646 92% 835,506 149,265 92% 1,470,286 205,265 92% 16,419 5,054 92% 153,572 (15,731 ) 92% 251,876 69,551 92% 55,911 (6,789) 92% 86,390 (4,584) 92% 1,833 ° 92% 104% 102% 157% 102% a) 112% b) 107% 132% b) 83% 127% b) 82% c) 87% 92% $ Variance $8,700,000 $9,059,394 20,191,560 20,800,000 680,000 1,125,000 2,387,331 2,687,331 748,626 835,506 1,380,023 1,620,023 12,398 16,419 184,694 184,694 198,900 291,876 68,400 68,400 99,244 99,244 2,000 2,000 $ 359,394 608,440 445,000 300,000 86,880 240,000 4,021 92,976 Total Revenues 23,790,412 27,056,663 3,266,251 92% 104% 25,953,176 27,730,494 1,777,318 TOTAL RESOURCES 32,490,412 36,116,057 3,625,645 92% 104% 34,653,176 36,789,888 2,136,712 REQUIREMENTS: 1 Exp. %1 Expenditures Assessor 3,270,439 3,132,228 138,211 92% 88% 3,567,752 3,467,752 100,000 County Clerk 1,345,335 1,197,084 148,251 92% 82% 1,467,638 1,361,638 106,000 BOPTA 66,353 54,268 12,085 92% 75% 72,385 72,385 District Attorney 4,835,111 4,576.155 258,956 92% 87% 5,274,667 5.074,667 200,000 FinancefT ax 764,376 712.372 52.004 92% 85% 833,865 833,865 Veterans 239,243 228,852 10,391 92% 88% 260,992 260,992 Property Management 249,358 252.151 (2,793) 92% 93% 272,027 272,027 Grant Projects 112.520 112.197 323 92% 91% 122,749 122,749 Non-Departmental 1,571,782 943,045 628,737 92% 55% d) 1,714,671 1,284,671 430,000 Contingency 4,658,617 4,658,617 92% nla 5,082,128 5,082,128 17,113,134 11,208,352 5,904,782 92% 60% 18,668,874 12,750,746 5,918,128 Transfers Out 12,739,514 12,671,299 68,215 92% 91% 13,897,652 13,897,652 TOTAL REQUIREMENTS 29,852,648 23,879,651 5,972,997 92% 73% 32,566.526 26,648,398 5,918,128 NET (Resources -Requirements) 2,637,765 12,236,407 9,598,643 e) 2,086,650 10,141,490 8,054,840 Beginning Net Working Capital per Approved Budget 9,500,000 I a) Includes annual payments: PILT $730,983. FY 2012 PILTwas $471,723 b) A & T Grant received quarterly. YTD includes four quarters -July, October, January and April c) State payment received quarterly. YTD includes three quarters d) Budget includes $576,736 payment to LED#2. Will not be expended until June 2013 and is projected to be $430,000 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, RV Park $22,000, Campus Improvement $150,000, Jail Project $800,000, Funds 160/170 $744,650. Page 1 COMM JUSTICE..JUVENILE Statement of Financial Operating Data Eleven Months Ended May 31, 2013 RESOURCES: Beg. Net Working Capital Revenues Federal Grants SB #1065-Court Assess. Jail Funding HB #2712 Discovery Fee Food Subsidy OVA 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 Budget $1,010,415 5,500 3,545 11,917 19,250 344,068 55,000 92 111,833 183 46 917 7.333 1.100 458 115.189 18,333 Year to Date Actual I VarianceI $ 995,051 7,434 36,991 8,668 22,568 285,112 111,360 231 82,737 259 300 5,791 1.100 1.586 91.856 15.000 $ (15,364) (5,500) 3,889 36,991 (3,250) 3.318 (58,956) 56.360 139 (29.096) 76 (46) (617) (1,542) 1,128 (23.333) {3.333l IFY% I Coli. % 100% 98% 92% 0% 92% 192% 92% 80% 92% 67% 92% 107% 92% 76% 92% 186% 92% 231% 92% 68% 92% 130% 92% 0% 92% 30% 92% 72% 92% 92% 92% 317% 92% 73% 92% 75% a) b) b) c) d) c) e) c) 1) d) FY2013 YearEnd Budget Projection Variance $1,010,415 $ 995,051 $ (15,364) 6.000 6.000 3.867 7,750 3.883 46.133 37.000 (9,133) 13,000 9,450 (3,550) 21,000 26,000 5,000 375,347 350.000 (25,347) 60.000 125.000 65,000 100 250 150 122.000 95,000 (27,000) 200 275 75 50 (50) 1,000 375 (625) 8.000 6.300 (1.700) 1,200 1.200 500 1.625 1.125 125,661 125.661 20,000 20,000 Total Revenues 694,764 670,992 (23,772) 92% 83% 804,058 811,886 7,828 Transfers In-General Fund 4.899.147 4,899.147 92% 92% 5,344.523 5,344,523 TOTAL RESOURCES 6,604,326 6,565,190 (39,136) 92% 92% 7,158,996 7,151,460 (7.536) REQUIREMENTS: I EXP·%I Expenditures Community Justlce..Juvenile Personnel Services 4,652,099 4,479,887 172,212 92% 88% g) 5,075,017 4,900,000 175,017 Materials and Services 1,094,463 975,457 119,006 92% 82% g) 1,193,960 1,065,000 128,960 Capital Outlay 92 92 92% 0% 100 100 Transfers Out 46,200 37,800 8,400 92% 75% h) 50,400 50,400 Contingency 769,559 769,559 92% nla 839,519 839,519 TOTAL REQUIREMENTS 6,562,413 5,493,144 1,069,269 92% 77% 7,158.996 6,015,400 1,143,596 NET (Resources -Requirements) 41,913 1,072,047 1,030,134 1,136,060 1,136,060 Beginning Net Working Capital per Approved 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 -$2,400 billing outstanding 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 6.8 unfilled FTE: Eliminating 4.8 FTE h) Transfers out recorded quarterly Page 2 SHERIFF -Fund 255 Statement of Financial Operating Data Eleven Months Ended May 31, 2013 Year to Date Actual Variance Variance RESOURCES: Beg. Net Working Capital $ $ $ 100"10 nfa $ $ $ Revenues Law Enf Dist Countywide 92"10 75"10 * 92"10 77"10 * Total Revenues 33,919,709 28,115,230 (5,804,479) 92"10 76"10 TOTAL RESOURCES 33,919,709 28,115,230 (5,804,479) 92% 76"10 37,003,318 31,029,928 (5,973,390) REQUIREMENTS: Exp. "101 EXPENDITURES & TRANSFERS Sheriffs Division 2,120,828 2,070,621 50,207 92% 89% a) 2,313,630 2,263,630 50,000 Civil 741,573 660,065 81,508 92% 82% b) 808,989 724,889 84,100 Automotive/Communications 1,661,413 1,670,600 (9,187) 92% 92% c) 1,812,450 1,854,418 (41,968) Investigations/Evidence 1,400,832 1,310,274 90,558 92% 86% b) 1,528,180 1,448,080 80,100 PatrollCivillComm Supp 7,630,662 7,458,006 172,656 92% 90% b) 8,324,358 8,137,497 186,861 Records 657,816 629,694 28,122 92% 88% b) 717,617 687,517 30,100 Adult Jail 10,028,363 9,323,913 704,450 92% 85% d) 10,940,032 10,302,009 638,023 Court Security 277,751 273,914 3,837 92% 90% 303,001 302 ,901 100 Emergency Services 178,322 170,389 7,933 92% 88% 194,533 194,433 100 Special Services Division 1,270,534 1,103,182 167,352 92% 80"10 1,386,037 1,308,069 77,968 Regional Work Center 2,441,155 2,326,402 114,753 92% 87% e) 2,663,078 2,543,978 119,100 T raining Division 467,454 424,326 43,128 92% 83% 509,950 493,850 16,100 Other Law Enforcement Svcs 635,712 615,695 20,017 92% 89% f) 693,504 683,404 10,100 Non-Departmental 78,149 78,149 0 92"10 92% 85,253 85 ,253 Contingency 4,329,147 4,329,147 92% nfa 4 ,722,706 4,722,706 31,029,928 TOTAL REQUIREMENTS 33,919,711 28,115,230 5,804,481 92"10 76"10 37,003,318 31,029,928 5,973,390 NET (Resources -Requirements) * Revenues from LED #1 & LED #2 adjusted monthly to equal actual expenditures a) Projected variance due to lower expenses for Personnel, travel , and supplies for the year b) Projected variance due to Personnel expenditures projected to be less than budgeted due to open positions and overtime c) Fuel (gasoline) will be higher than planned for the year. Appropriation Transfer is being processed d) 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, $76,417 budgeted for Capital Outlay will not be expended e) 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 f) Projected variance due to extra help and additional overtime for CHL, Street Crimes and CODE activities Page 3 Fund 701 LED-Countywide Statement of Fi nancial Operating Data Eleven Months Ended May 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 -Curren t 14 ,103,595 15 ,775 ,830 1,672 ,235 92 % 103% a) 15 ,385 ,740 15,850,830 465,090 Tax Revenues -Pr ior 403,333 782 ,080 378 ,747 92% 178 % 440,000 822 ,080 382 ,080 Federal Grants & Reimb 27 ,500 24 ,510 (2 ,990) 92% 82 % b) 30,000 24,510 (5,490) State Grant 67,833 125,537 57,704 92 % 170% c) 74 ,000 140,448 66 ,448 Jail Funding HB 2712 36 ,991 36 ,991 92% nfa d 46 ,133 46 ,133 Transp . of State Wards SB 1145 4 ,583 1.356 .658 3 ,289 1,479 ,991 (1 ,294) 123,333 92 % 92 % 66 % 100 % 5 ,000 1,479,991 5,000 1,479,991 0 Prisoner Housing 45 .833 185,538 139,705 92% 371 % e) 50,000 185,538 135 ,538 Des . Cty Video Lottery Grant Grants 4 ,583 5 ,000 17,640 417 17,640 92% 92% 100 % nfa 5 ,000 5.000 17 ,640 17 .640 Des Cty Court Security 220.917 77,731 (143 .187) 92% 32 % f) 241 ,000 116 .597 (124,403) Des Cly Juvenile Contract 3 ,832 8 ,905 5 .073 92 % 213 % 4 ,180 8 .905 4 ,725 Tille III Reimbursement Transport Other 458 3,208 37 ,768 2,348 7 ,288 37,768 1.890 4,080 92 % 92 % 92% nfa 470 % 208 % g) 500 3 ,500 39 ,916 2.348 7.288 39 ,916 1,848 3,788 DC Fair & Expo Center 3,667 756 (2 ,911 ) 92 % 19 % 4 ,000 4,000 Inmate Commissary Fees 9 .167 21 ,301 12.134 92% 213 % 10,000 23,000 13 ,000 Work Center Work Crews 45 ,833 39 ,159 (6 .674) 92 % 78 % 50 .000 50,000 Concealed Handgun Classes 3.208 8 ,050 4 .842 92 % 230 % 3 ,500 9,000 5.500 Inmate Telephone Fee 73,333 78 .337 5.004 92% 98 % 80 .000 80,000 Soc Sec Incentive-Fed 4 ,583 13,000 8,417 92% 260 % 5,000 13,000 8 ,000 Miscellaneous 4 ,583 6 ,631 2 ,048 92 % 133% 5,000 7,000 2 ,000 Oregon Mentors 917 (917) 92 % 0% 1,000 1.000 Debit Card Fee 92 502 410 92% 502 % 100 550 450 Medical Services Reimb 11 ,917 14.417 2,500 92% 111 % 13 .000 15,000 2 ,000 Restitution 4 ,583 (4 .583) 92 % 0% 5 .000 5,000 Sheriff Fees 229 .167 287.395 58 .228 92% 115% h) 250 ,000 300,000 50 ,000 Interest 25,972 39,747 13 .775 92 % 140 % 28 .333 42 ,000 13,667 Interest on Unsegregated 3,239 1,469 (1 ,770) 92 % 42 % 3 ,533 3,533 Grants 3,000 3,000 92% nfa 3,000 3,000 Donations -"Shop with a Cop " 47 ,572 55,290 7 ,718 92 % 107 % 51 ,897 55.290 3 ,393 Land Sale Revenue Sale of Reportable Assets 4 ,583 3 ,309 574 3 ,309 (4 ,009) 92% 92 % nfa 11 'I, 5 ,000 3,309 5,000 3 .309 Total Revenues 16,714,749 19,143,382 2,428,633 92 % 105% 18,234,274 19,371 ,906 1,137,632 TOTAL RESOURCES 21,222,101 25,027,344 3,805 ,243 92% 110% 22 ,741,626 25,255 ,869 2,514,243 REQUIREMENTS: 1 Exp %1 Fund 255 Departments : Sheriff's Services 1,979,941 1.933,070 46.871 92% 89% 2.159 ,936 2,113,257 46,679 Civil 741 ,573 660,065 81 .508 92% 82% 808 ,989 724 .889 84 ,100 AutofComm 612 ,646 616 .034 (3 ,388) 92% 92% 668,341 683.817 (15,476) Adult Jail 10 ,028,363 9,323,913 704 ,450 92 % 85% 10.940 ,032 10,302,009 638 ,023 Court Security 277 ,751 273,914 3,837 92% 90% 303 .001 302,901 100 Emergency Services 178 ,322 170,389 7.933 92% 88% 194.533 194,433 100 Special Services 879 ,133 763,335 115 .798 92% 80% 959 ,054 905,105 53 ,949 Work Center 2,441 ,155 2 ,326,402 114,753 92% 87% 2,663,078 2 ,543,978 119 .100 Training 285 ,755 259 ,391 26 ,364 92% 83% 311 ,732 301 ,891 9 .842 Other (CODE, Forensic ) 635 ,712 615 ,695 20,017 92% 89% 693 .504 683,404 10.100 Non Dept -ISF Charges 39 .152 39,152 (0) 92% 92% 42 .712 42 ,712 Contingency 2 ,581 ,988 2 ,581 ,988 92% nfa 2,816,714 2,816,714 Total to Fund 255 20,681.491 16,981 ,359 3 ,700,131 22 ,561.626 18,798,395 3 ,763.231 Transfer to Reserve Fund (703) 91 ,667 100,000 (8 ,333) 92% 100% 100.000 100.000 Non Dept -Comm System Res 73 ,333 80,000 (6 ,667) 92% 100% 80,000 80,000 Total Requirements 20,846,491 17,161 ,359 3.685,130 92% 75% 22,741 .626 18 ,978,395 3,763 .231 Net 375.611 7,865.985 7,490,374 6 ,277 ,473 6 ,277 ,473 Beginning Net Working Capital per Approved Budget 5 ,541 ,699 1 a) Current year taxes due November, February and May b) Less than planned BOJ Crim inal Alien Assistance (SCAAP) reimbursement c) Unplanned Homeland Security Grant for Engineering Communication System Study d) Unplanned changes at the State level i n Circuit Court revenue distribution e) Reimbursement from the State will exceed plan due to higher number of SB 395 inmates f) Changes made at State level in d istribution of Circuit Court revenue g) Approved carryover of prior year Title III funds Page 4 h) Civil fees will exceed plan for the year • Payment to Sheriff's Fund adjusted monthly to equal actual expenditures attributable to countywide services Fund 702 LED Rural Statement of F i nanci al Operating Data Eleven Months Ended May 31 , 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 6 ,920 ,833 7,680,466 759 ,633 92 % 102 % a) 7,550,000 7 ,710,466 160,466 Tax Revenues -Prior 210,833 387,423 176,590 92 % 168% 230,000 407,423 177,423 Federal Grants & Reimb 13,750 39,151 25,401 92 % 261 % b) 15,000 39,151 24 ,151 Federal Grants-BLM 23,833 17,872 (5 ,961) 92 % 69 % 26 ,000 26 ,000 US Forest Service 68,750 78,750 10,000 92 % 105% 75 ,000 78 ,750 3,750 Bureau of Reclamation 23 ,833 29,080 5 ,247 92 % 112 % 26 ,000 26 ,000 State Grant 173,428 224,591 51 ,163 92 % 119 % c) 189,194 262 ,800 73,606 SB #1065 Court Assessment 50,417 7,434 (42,983) 92 % 14 % d) 55,000 7,434 (47,566) Marine Board license Fee 130,250 57,765 (72 ,485) 92 % 41 % 142,091 142 ,091 Des Cty General Fund Grant 528,674 (528 ,674) 92 % 0% e) 576 ,735 576,735 Des Cty Transient Room Tax 1,900,493 1,900,493 (0) 92 % 92 % 2 ,073,265 2 ,073 ,265 Des Cty Tax Office Contract 458 540 82 92 % 108 % 500 540 40 Asset Forfeiture 11 ,760 11 ,760 92 % n/a 11 ,760 11,760 City of Sisters 428 ,963 429 ,063 100 92 % 92 % 467,960 467,960 Des Cty COD Contract 49,836 49,836 (0) 92 % 92 % 54 ,366 54 ,366 Des Cty Solid Waste Contr 49,836 49 ,836 (0) 92 % 92 % 54 ,366 54,366 Des Cty Clerk/Election 917 1,068 151 92 % 107% 1,000 1,400 400 School Districts 36 ,667 31 ,742 (4 ,925) 92 % 79 % 40,000 40,000 Claims Reimbursement 860 860 92 % n/a 860 860 Security & Traffic Reimb 4 ,583 (4 ,583) 92% 0% 5,000 5 ,000 Seat Belt Program 9,167 4 ,900 (4 ,267) 92 % 49 % 10,000 10,000 Miscellaneous 5 ,500 9 ,585 4 ,085 92 % 160% 6 ,000 10,000 4.000 False Alarm Fees 1,833 3 ,500 1,667 92 % 175% 2 ,000 4 ,000 2,000 Restitution 4 ,583 1,369 (3 ,214) 92 % 27 % 5,000 5,000 Sheriff Fees 9 ,167 8 ,807 (360) 92% 88 % 10,000 10,000 Court Fines & Fees 110,000 112,926 2,926 92 % 94 % 120,000 120,000 Impound Fees 3 ,667 4 ,226 559 92 % 106% 4 ,000 4 ,226 226 Restitution -Street Crimes 458 (458) 92 % 0% 500 500 Seizure/Forfeiture 917 140 (777) 92 % 14% 1,000 1,000 Interest 9,167 18,721 9,554 92 % 187% 10,000 20 ,000 10,000 Interest on Unsegregated 1,650 717 (933) 92% 40% 1,800 1,800 Grants-Private 6 ,500 6 ,500 92 % nla 6 ,500 6 ,500 Donations 9 ,150 9 ,150 92 % nla 9 ,150 9 ,150 Land Sale Revenue 1,611 1,611 92 % nla 1 ,611 1,611 Sale of Equip & Material 9 ,167 3 ,706 (5,461 ) 92 % 37 % 10,000 5,000 (5 ,000) Sale of Reportable Assets 36 ,667 12,167 (24 ,500) 92% 30% f ) 40 ,000 20,000 (20,000) Total Revenues 10,818,298 11,195,756 377,459 50 % 95% 11,801 777 12,215,155 413,378z TOTAL RESOURCES 13,678,213 14,440,326 762,115 50% 98% 14,661,692 15,459,725 798,033 REQUIREMENTS: Fund 255 Departments : Sheriff's Services Auto/Comm Investigations Patrol Records Special Services Training Non Dept -ISF Charges Contin enc 140,887 1,048,767 1,400,832 7,630,662 657,816 391,401 181 ,699 38 ,996 1,747,159 137,551 1 ,054,567 1 ,310,274 7,458,006 629,694 339,846 164,936 38,996 3,335 (5 ,800) 90 ,558 172,655 28,121 51 ,555 16,764 (0) 1,747,159 1 Exp . %1 92 % 89% 92 % 92% 92 % 86% 92 % 90% 92 % 88% 92 % 80% 92 % 83% 92% 92% 92% n/a 153,694 1,144,109 1,528,180 8 ,324 ,358 717,617 426 ,983 198,218 42,541 1,905,992 150 ,373 1 ,170,601 1,448,080 8 ,137,497 687,517 402 ,964 191 ,959 42,541 3 ,322 (26 ,492) 80,100 186,861 30,100 24,019 6 ,258 1,905,992 Transfer to Reserve Fund (704) Non Dept -Comm System Res Total Requirements 91 ,667 110,000 13,439,884 100,000 120,000 11 ,353 ,871 (8,333) (10,000) 2,086,014 92% 100% 92% 100% 92% 77% 100,000 120,000 14 ,661 ,692 100,000 120,000 12,451 ,533 2,210,159 Net 238 ,328 3,086,456 2,848 ,128 3,008,192 3 ,008 ,192 Beginning Net Working Capital per Approved Budget 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 2 ,620,213 I Page 5 • Payment to Sheriff's Fund adjusted monthly to equal actual expenditures attri butable to rural services PUBLIC HEALTH Statement of Financial Operating Data Eleven Months Ended May 31.2013 FY2013Vearlo Date YearEnd III Budget Projection VarianceActual Variance 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 917 68 (850) 92% 7% 1,000 100 (900) Federal Grant 9,000 9,000 92% nfa 9.000 9.000 Federal Grant (ARRA) 183,333 212,500 29,167 92% 106% 200,000 212.500 12,500 State Grant 2,671,487 2,461,868 (209,619) 92% 84% 2,914,349 2.854,103 (60.246) Child Dev & Rehab Center 36,308 20.039 (16,269) 92% 51% a) 39,609 39.609 State Miscellaneous 123,512 149,002 25,490 92% 111% a) 134,740 199.530 64,790 OMAP 575,289 509,112 (66,177) 92% 81% 627,588 570.000 (57.588) Title 19 323 (323) 92% 0% 352 (352) Family Planning Exp Proj 504,167 434,271 (69,896) 92% 79% 550,000 525,000 (25,000) Local Grants 44,000 35,000 (9.000) 92% 73% 48,000 40,150 (7,850) Environmental Health-Water 84,517 63,088 (21,429) 92% 68% 92,200 92,200 Contract Payments 95,159 138.317 43,158 92% 133% 103.810 173,404 69,594 Miscellaneous 2.172 2,172 92% nfa 3,000 3,000 Patient Insurance Fees 177.100 202,736 25.636 92% 105% 193,200 220,000 26,800 Health DeptlPatient Fees 94,508 87,795 (6.713) 92% 85% 103,100 98,000 (5,100) Vital Records-Birth 37.583 30,120 (7,463) 92% 73% 41.000 32,000 (9.000) Vital Records-Death 91.667 102,545 10,878 92% 103% 100,000 112,545 12,545 Environmental Health-Lie Fae 660,046 730,877 70,831 92% 102% b) 720,050 740,050 20,000 NSF Fee 30 30 92°k nfa 30 30 Interest on Investments 11.000 5,679 (5.321) 92% 47% 12,000 6,200 (5,800) Grants-private 15.470 33.753 18.283 92% 200% 16,876 34,000 17,124 Donations 4.858 19,358 14.500 92% 365% 5,300 22,277 16,977 Interfund Contract 145,410 122,949 (22,461) 92% 78% 158.629 164,000 5,371 Administrative Fee 733 733 0 92% 92% 800 800 ------~------------------~ Total Revenues 5,557,387 5,371,012 (186,375) 92% 89% 6,062,603 6,148,498 85,895 Transfers In-General Fund 2.153,580 2,153,580 92% 92% 2,349.357 2,349.357 Transfers In-PH Res Fund 55,125 45,102 (10,023) 92% 75% 60,136 60.136 Transfers In-Gen. Fund Other 59,675 48,825 (10.850) 92% 75% 65,100 65,100 TOTAL RESOURCES 9,161,818 8,945,718 (216,100) 92% 91% 9.873,247 9,950,290 77,043 REQUIREMENTS: I EXP.%I Expenditures Personnel Services 5,916,813 5,800,325 116,488 92% 90% 6,454,705 6,325,000 129,705 Materials and Services 2,034,888 1,775,622 259,266 92% 80% 2,219,878 2,136,883 82.995 Capital Outlay 59,583 59,583 92% 00/0 c) 65,000 65,000 Transfers Out 144.100 117,900 26.200 92% 75% 157,200 157,200 Contingency 895,092 895.092 92% nla 976,464 976.464 --~~~~----------~~~~ ---~~~------------~~--- TOTAL REQUIREMENTS 9,050,476 7,693.846 1,356,630 92% 78% 9,873.247 8,619,083 1,254,164 NET (Resources -Requirements) 111,342 1,251,872 1,140,530 1,331,207 1,331,207 Beginning Net Working Capital per Approved Budget 1.385,592 I 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 Eleven Months Ended May 31, 2013 Actual Variance Variance Year to Date RESOURCES: Beg. Net Working Capital $3,320,968 $ 3,113,095 $ (207,873) 100% 940/_ $3,320,968 $3,113,095 $ (207,873) Revenues Marriage Licenses 5,958 4,890 (1,068) 92% 75% 6,500 5,500 (1,000) Divorce Filing Fees 146,667 112,733 (33,934) 92% 70% 160,000 125,000 (35,000) Domestic Partnership Fee 41 95 54 92% 211% 45 100 55 Federal Grants 231,320 200,378 (30,942) 92% 79% a) 252,349 252,349 Federal Grant (ARRA) 58,438 63,750 5,312 92% 100% 63,750 63,750 State Grants 7,145,966 6,833,859 (312,107) 92% 88% b) 7,795,599 7,883.477 87,878 State Miscellaneous 56,705 31,461 (25.244) 92% 51% 61.860 61,860 Adult Mental Health Initiative 183,333 229.038 45.705 92% 115% 200,000 230,000 30,000 Title 19 246,992 100,475 (146,517) 92% 37% 269,446 125,000 (144,446) Liquor Revenue 129,708 120,463 (9,245) 92% 85% 141,500 130,000 (11,500) School Districts 63,250 18,150 (45.100) 92% 26% c) 69,000 21,900 (47,100) Contract Payments 34 34 92% nla 100 100 Miscellaneous 16,044 16,044 92% nla 17,000 17,000 Patient Insurance Fees 80,238 95,801 15,563 92% 109% 87,532 106,000 18,468 Patient Fees 871 1.295 424 92% 136% 950 1,500 550 Interest on Investments 22,917 18,376 (4,541) 92% 74% 25,000 20,500 (4,500) Rentals 16,958 12,875 (4,083) 92% 70% 18,500 18,500 Forfeitures 1,118 1,118 92% nla 1,118 1,118 Administrative Fee 4,851.483 4,782.575 (68,908) 92% 90% 5,292,527 5.292,527 Intertund Contract-Gen Fund 116,417 78,084 {38.333} 92% 61% a) 127,000 127,000 Total Revenues 13,357,262 12,721,492 (635,770) 92"11. 87% 14,571,558 14,483,181 (88,377) Transfers In-General Fund 1.198,805 1,198,805 92% 92% 1,307,787 1,307,787 Transfers In-OHP-CDO 444,120 444,120 92% 92% 484,494 484,494 Transfers In-Acute Care Svcs 242,583 242,583 92% 92% 264.631 264,631 Transfers In-ABHA 480,370 480,370 -92% 92% 524,039 524,039 TOTAL RESOURCES 19,044,107 18,200,465 (843,643) 92"11. 89% 20,473,477 20,177,227 (296,250) REQUIREMENTS: Exp. %1 Expenditures Personnel Services 10.597,310 9,979,776 617,534 92% 86% 11,560,702 10,885,000 675,702 Materials and Services 6,052,709 5,033,346 1,019,363 92% 76% 6,602,955 5,550,000 1,052,955 Capital Outlay 45,925 19,645 26,280 92% 39% 50,100 30,000 20,100 Transfers Out 187,000 153,000 34,000 92% 75% 204,000 204,000 Contingency 1,884,410 1,884,410 92% nla 2,055,720 2,055.720 TOTAL REQUIREMENTS 18,767,354 15,185,767 3,581,587 92% 74% 20,473,477 16,669,000 3,804,477 NET (Resources -Requirements) 276,753 3,014,698 2,737,945 Beginning Net Working Capital per Approved 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 3,508,227 3,508,227 3,461,651 I Page 7 COMMUNITY DEVELOPMENT Statement of Financial Operating Data Eleven Months Ended May 31.2013 FY2013 Year End Budget Projection Variance Year to Date Budget I Actual I Variance I FY%I Coli. % RESOURCES: Beg. Net Working Capital $ Revenues Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site prog Planning-Current Planning-Long Range Total Revenues Transfers In General Fund -Gen Ops General Fund -LlR Planning A&T Reserve (DIS assistance) Other TOTAL RESOURCES REQUIREMENTS: EXPENDITURES & TRANSFERS Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Pgm Planning-Current Planning-Long Range Transfers Out (DIS Fund) Contingency 10,000 20,249 1.146 152,350 1,167.444 234.667 102,300 286,890 584,238 207.553 2,756,837 783,629 454,080 82.112 92 4,086,750 1,240,423 107,963 209.848 569.330 186.295 129,933 146,333 588,789 424,784 164,225 317,995 192,482 $ 182,482 28,029 7,780 543 (604) 213,949 61.599 1.397.628 230,184 301,317 66,650 129.246 26.946 306.651 19,761 687,981 103.743 305,561 98,008 100% 92% 92% 92% 92% 92% 92% 92% 92% 92% 3,370,903 614,066 92% 783.629 92% 454.080 92% 89,577 7,465 92% {92 l 92% 4,890,671 803,921 1,201,004 39,419 108.275 (312) 191,039 18,809 550,001 19.329 182,824 3,471 145,500 (15,567) 144,550 1.783 530,428 58.361 332,249 92,535 179.155 (14,930) 317.995 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 1925% 127% 43% 129% 110% 118% 116% 98% 108% 135% 112% 92% 92% 100% 0% 110% a) Exp. %1 89% b) 92% 83% b) 89% 90% 103% c) 91% 83% d) 72%d,e) 100% nla $ 10,000 22,090 1,250 166,200 1,273,575 256,000 111,600 312.971 637.350 226,421 $ 192,482 182,482 30,577 8,487 592 (658) 233.399 67,199 1.524,685 251.110 328.709 72.709 140,995 29,395 334,528 21,557 750,524 113,174 333.339 106,918 3,007,457 3,677,348 669,891 854,872 854,872 495,360 495.360 89.577 89,577 100 POOl 4,457,366 1,353,189 117,778 228.925 621,087 203,231 141,745 159,636 642,315 463,401 179,155 346,904 5,309,639 852,273 1,310.186 43.003 118,118 (340) 208,406 20,519 600.001 21,086 199,444 3.787 158,728 (16.983) 157,690 1,946 578,649 63,666 362,453 100,948 179,155 346,904 TOTAL REQUIREMENTS 4,085,918 3,565,025 520,893 92% 80% 4,457,366 3,872,830 584,536 NET (Resources -Requirements) 832 1,325,647 1,324,815 Beginning Net Working Capital per Approved Budget Revenues 3,370.903 Expenditures 3,565,025 Net from Operations {194,122~ a) Revenue is sporadic throughout the year as GIS services are requested b) Reflects savings due to combined COO & Planning Director positions 1,4361809 1,436,809 696,290 I 3,007,457 4,457,366 {1,449,909} 3,677,348 3,872,830 {195,482} 669.891 584,536 11254,427 c) Additional costs incurred for on-call building safety and electrical staff due to increased business activity d) Reflects savings due to Planning Directo(s reduced allocation e) Reflects savings from retired employee through 6/30/13 Page 8 ROAD Statement of Financial Operating Data Eleven Months Ended May 31, 2013 RESOURCES: Beg. Net Working capital Revenues System Development Charge Federal Grant (ARRA) Mineral Lease Royalties Forest Receipts State Grant State Miscellaneous Motor Vehicle Revenue City of Bend City of Redmond aty of Sisters aty of La Pine Admin Recovery (SOC) Miscellaneous Road Vacations Interest on Investments Grants-Private Interrund Contract Equipment Repairs Vehicle Repairs LID Construction Vegetation Management Forester Car Washes Car Rental Sale of Equip & Material Misc. Interfund Total Revenues Trans In • Solid Waste Trans In • Transp SDC Trans In-Road Imp Res TOTAl.. RESOURCES REQUIREMENTS: expenditures PensonnelSennces Materials and Sennces Capital Outlay Transfers Out Contingency TOTAl.. REQUIREMENTS Year to Date Budget I Actual I Variance IFY % I Coli. % $4,719,551 $ 4,723,852 $ 4,301 100% 100% 2,310 2.310 92% nla 6,417 7,335 918 92% 105% 36,667 139,640 102.973 92% 349% 363.757 1.265.121 901,364 92% 319% 2.618 2.618 92% nla 497,099 542.290 45.191 92% 100% 9.890.873 9,661,183 (229,690) 92% 90% 22.917 19,869 (3.048) 92% 79% 320,833 11,554 (309,279) 92% 3% 9,167 1,008 (8,159) 92% 10% 9,167 10,000 833 92% 100% 3,129 3,129 92% nla 18.333 22,124 3,791 92% 111% 917 (917) 92% 0% 13,750 29.275 15,525 92% 195% 1.948 1,948 92% nla 632,500 (632,500) 92% 0% 201,667 220,649 18,982 92% 100% 82,500 (82,500) 92% 0% 9,167 (9,167) 92% 0% 22,917 (22,917) 92% 0% 22,917 (22,917) 92% 0% 3,667 2,074 (1,593) 92% 52% 917 1,032 115 92% 103% 663,300 772,795 109,495 92% 107% 3.380 3,380 92% nla 12,829.449 12.719.334 (110,115) 92% 91% 253,249 207,204 (46,045) 92% 75% 229.167 (229,167) 92% 0% 11.000 (11,000) 92% 0% 18.042.416 17,650,390 (162,859) 92% 94% I Exp.%1 4,918.102 4,884,698 33,404 92% 91% 8,652.107 5,576.004 3.076.103 92% 59% 1,867.525 62,982 1,804,543 92% 3% 252,083 275.000 (22.917) 92% 100% 1,959,300 -1,959,300 92% nla 17,849,117 10,798,684 8,850,434 92% 56% FY2013 YearEnd Budget Projection Variance $4.719,551 $4,723,852 $ 4,301 2.500 2,500 7,000 7,335 335 40.000 145,000 105,000 a) 396,826 1,265,121 868.295 2.618 2,618 b) 542,290 542,290 c) 10.790,043 10,450.000 (340,043) d) 25,000 309,350 284,350 d) 350,000 387,240 37.240 d) 10,000 1.009 (8.991) d) 10,000 10.000 3,500 3,500 20,000 24.000 4,000 1.000 500 (500) 15,000 32,000 17,000 1,948 1,948 e) 690,000 590,000 (100,000) 220,000 235,000 15,000 e) 90,000 80,000 (10,000) 1) 10,000 (10,000) e) 25.000 50.000 25.000 e) 25.000 25.000 4.000 2.500 (1,500) 1,000 1,100 100 723.600 842,849 119.249 3.381 3.381 13.995.759 15.014.241 1,018.482 g) 276,272 276,272 1) 250,000 (250,000) 1) 12,000 (12,OOO) 19,253,582 20,014,365 760,783 h) 5,365,202 5,321.584 43,618 i} 9,438,662 7.582.594 1.856,068 j} 2.037,300 73,884 1.963,416 275,000 275,000 2.137,418 -2.137,418 19,253,582 13,253,082 8,000,520 NET (Resources -Requhments) 393,299 6,851,707 6,687,575 8,781,303 8,761,303 Beginning Net Working Capital per Approved Budget a) Payment received annually in January b) Payment received annually in October c) Actual receipts are lower than projections d) Billed upon completion of wor1< e) Payments to be received in June 2013 from other Road Department funds 1) 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, ear1y retirement and resignations i) Expenditures are seasonal and higher during summer months j) CIP project reserve carry over FY 2014 6,014,3681 Page 9 ADULT PAROLE & PROBATION Statement of Financial Operating Data Eleven Months Ended May 31, 2013 RESOURCES: Beg. Net Working Capital Revenues DOC Measure 57 State Miscellaneous Alternate Incarceration State Subsidy SB 1145 Probation Work Crew Fees Miscellaneous Electronic Monitoring Fee Probation Superv. Fees Interest on Investments Interfund -Sheriff Sale of Equipment Crime Prevention Grant CFC-Domestic Violence Total Revenues Transfers In-General Fund TOTAL RESOURCES REQUIREMENTS: Expenditures Personnel Services Materials and Services Capital Outlay Contingency TOTAL REQUIREMENTS Year to Date Budget 1 Actual 1 Variance $ 570,000 $ 630,226 $ 60,226 200,970 219,240 18,270 3,943 4,301 358 13,750 (13.750) 12,674 22,329 9.655 2,519,509 2,748,555 229,046 20,625 13,696 (6,930) 4,125 4,089 (36) 119,167 159,775 40,608 174,167 172,694 (1.473) 8,250 5,309 (2.941) 45,833 45,833 250 250 45,833 37,500 (8.333) 68,596 46,345 (22.251 ) 3,237,442 3,479,914 242,472 399.047 399,047 4,206,489 4,509,187 302,698 2.833,683 2,707,768 125.915 815,546 783,242 32,304 92 92 509.671 509,671 4.158.992 3,491,010 667,982 IFY % I Coli. % 100% 111% 92% 100% a) 92% 100% b) 92% 0% c) 92% 161% d) 92% 100% 92% 61% e) 92% 91% 92% 123% f) 92% 91% 92% 59% 92% 92% 92% nla 92% 75% g) 92% 62% g) 92% 99% 92% 92% 92% 99% I EXP.%I 92% 88% 92% 88% 92% 0% 92% n/a 92% 77% FY2013 Year End Budget Projection Variance $ 570,000 $ 630,226 $ 219,240 219.240 4.301 4.301 15,000 13,826 22,329 2,748.556 2,748.556 22.500 14,180 4.500 4.500 130,000 174,000 190.000 178,000 9,000 5,717 50,000 50,000 250 50,000 50.000 74,832 74,832 60,226 (15,000) 8,503 (8,320) 44.000 (12,000) (3,283) 250 3,531,755 3,545,905 14,150 435.328 435.328 4,537,083 4,611,459 74,376 3,091,291 3,041,291 50,000 889,687 889,687 100 100 556,005 556,005 4,537,083 3,930.978 606,105 NET (Resources -Requirements) 47,497 1,018,177 970,679 680,481 680,481 Beginning Net Working Capital per Approved 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) Received a one time only $8,000 distribution in addition to quarterly payments e) Present economy has resulted in clients working off fees rather than paying f) Increased use of Electronic Monitoring pre-trial in lieu of jail g) State/County invoiced quarterly-3rd quarter payment not yet received 707,9531 Page 10 CHILDREN & FAMILIES COMMISSION Statement of Financial Operating Data Eleven Months Ended May 31. 2013 Vearto Date Actual Variance Variance RESOURCES: Beg. Net Working Capital Revenues Federal Grants Title IV -Family SuplPres HealthyStart Medicaid Youth Investment State Prevention Funds HealthyStart IR-S-G OCCF Grant Charges for Svcs-Misc Program Fees Court Fines & Fees Interest on Investments Donations Grants, Private Interfund Grants $ 511,994 $ 279.176 36,239 77,917 180,490 44,112 201,620 384.813 7.333 72,861 917 1,833 294,135 567,120 192.261 34,039 62,745 175,941 65,270 219.950 394,136 3.866 5,645 67,816 3,361 13 247,718 $ 55,126 (86.915) (2,200) (15,172) (4,549) 21.158 18,330 9,323 (3,467) 5,645 (5,045) 2,444 13 (1,833) (46,417~ 100% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 111% 63% 86% 74% 89% 136% 100% 94% 48% nJa 85% 336% n/a 0% 77% a) a) b) a) c) d) $ 511,994 $ 567,120 $ 55,126 304.556 251.856 (52.700) 39,533 39,533 85,000 85,000 196,898 196,897 (1 ) 48.122 65.270 17,148 219.951 219.951 419,796 394,136 (25.660) 8,000 6,500 (1,500) 5,646 5,646 79,485 73.959 (5,526) 1,000 3,666 2.666 13 13 2,000 (2,000) 320,874 350,374 29,500 Total Revenues 1,581,446 1,472,761 (108,685) 92% 85% 1,725,215 1,692,801 (32,414) Trans from General Fund Total Transfers In 253.000 253,000 253,000 253,000 92% 92% 92% 92% 275,984 275,984 275.984 275,984 TOTAL RESOURCES 2,346,440 2,292,881 (53,559) 92% 91% 2,513,193 2,535,905 22,712 REQUIREMENTS: Expenditures Personnel Services Materials and Services Capital Outlay Contingency 593,518 1,442,353 92 267,798 527,568 1,082,696 65,950 359,657 92 267,798 I Exp·%1 92% 81% 92% 69% 92% 0% 92% nJa e) 647,474 1,573,476 100 292,143 573.799 1,561,808 73,675 11.668 100 292,143 TOTAL REQUIREMENTS 2,303,761 1,610,264 693,497 92% 64% 2,513,193 2,135,607 377,586 NET (Resources· Requirements) 42,679 682,617 639,938 400,298 400,298 Beginning Net Working Capital per Approved Budget 375,7041 a) Projection based on actual awarded amounts-Medicaid reimbursements increased b) Projection adjusted to actual-grant has ended, and all funds expended 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 positions will not be filled Page 11 SOUDWASTE Statement of Financial Operating Data Eleven Months Ended May 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 20,167 183,333 788.333 1.204,500 3,666,667 66,917 22,917 6,875 9,901 41,250 17,354 206,329 900,188 1,238,926 3,644,925 95,750 70,087 7,492 9,901 1,680 1,451 43,456 (2,813) 22,996 111,855 34,426 (21.742) 28,833 47,170 617 1,680 1,451 2,206 I FY % I Coli. % 100% 115% 92% 79% 92% 103% a) 92% 105% 92% 94% 92% 91% 92% 131% b) 92% 280% c) 92% 100% 92% 92% 92% n/a 92% n/a 92% 97% FY2013 YearEnd Budget Projection Variance $ 700,513 $ 807,470 $ 106,957 22,000 22,000 200,000 210,000 10,000 860,000 940,000 80.000 1,314.000 1,290,000 (24.000) 4.000.000 4,035.000 35,000 73,000 100.000 27,000 25,000 75.000 50,000 7,500 8,000 500 10,801 10,801 1,680 1,680 1,451 1,451 45,000 45,000 Total Revenues 6,010,860 6,237,540 226,680 92% 95% 6,557,301 6,738,932 181,631 TOTAL RESOURCES 6,711,373 7,045,010 333,637 92"4 97% 7,257,814 7,546,403 288,589 REQUIREMENTS Expenditures Personnel Services Materials and Services Debt Service Capital Outlay Transfers Out 1,588.878 2,740,204 867,820 76,083 1,515,943 2,325,793 946,711 74,310 72,935 414,411 (78,891) 1,773 92% 92% 92% 92% Exp. %1 87% 78% d) 100% e) 90% 1,733,321 2,989,313 946,713 83,000 1,707,324 3,080,105 946,711 80,336 25,997 (90,792) 2 2,664 Road Capital Reserve Contingency 253,249 577,500 549,262 207,204 630,000 46,045 (52,500) 549,262 92% 92% 92% 75% 100% f) n/a 276,272 630,000 599,195 276,272 630,000 599,195 TOTAL REQUIREMENTS 6,652,996 5,699,961 953,035 92% 79% 7,257,814 6,720,748 537,066 NET (Resources -Requirements) 58,377 1,345,050 1,286.673 825,655 825,655 Beginning Net Working Capital per Approved Budget a) Due April 15, 2013--A11 payments have been received 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 825,6551 f) All of FY 2013 budgeted transfer made because resources needed for Fund 613's capital projects Page 12 RESOURCES: Beginning Net Working Capital Revenues Inter-fund Charges: General Liability Property Damage Vehicle Workers' Compensation Unemployment Claims Reimb-Workers' Compensation Claims Reimb-Gen Uab/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 Settlement / Benefit Defense Professional Service Insurance Loss Prevention Miscellaneous Repair / Replacement Total General Liability PROPERTY DAMAGE Insurance Repair I Replacement Total Property Damage VEHICLE Professional Service Insurance Loss Prevention Repair / Replacement Total Vehide WORKERS' COMPENSATION Settlement / Benefit Professional Service Insurance Loss Prevention Miscellaneous Total Workers' Compensation UNEMPLOYMENT -Settlement/Benefits Total Direct Insurance Costs Insurance Administration: Personnel Services Materials & Service Capital Outlay Total Insurance Administration Transfers Out TOTAL REQUIREMENTS NET RISK MANAGEMENT Statement of Financial Operating Data Eleven Months Ended May 31,2013 Year to Date Budget I Actual I Variance I % of FY I % Coil. 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 40,000 (20,000) 2,000 1,300 (700) 50 50 16,000 23,000 7,000 60 60 15,000 12,000 (3,000) 50 50 2,533,224 2,516,584 (16,640) 4,533,224 4,757,375 224,151 300,000 680,000 (380,000) 250,000 230,000 20,000 100,000 70,000 30,000 1,000,000 560,000 440,000 250,000 230,000 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 2,384,186 7,200 2,254,086 130,100 2,149,038 2,503,289 354,251 $2,000,000 240,472 287,357 159,165 1,320,161 229,167 458 55,000 1,833 46 14,667 13,750 46 $2,240,791 240,472 287,357 159,165 1,320,161 229,307 32,294 1,125 37 22,520 30 11,083 2,322,122 2,303,551 $240,791 0 0 (0) 0 140 (458) (22.706) (708) (9) 7,853 30 (2,667) {46} ~18,571} 100% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 112% 92% 92% 92% 92% 92% 0% 54% 56% 74% 141% nla 74% 0% 91% 4,322,122 4,544,342 222,219 92% 100% 1 % Exe· 1 275,000 372,053 48,583 66,574 148.035 8,744 45 200 644,233 (369,233) 92% 215% a) 229,167 159,171 48,753 207,924 21,243 92% 83% a) 91,667 366 15,677 46,964 63,007 28,659 92% 63% 329,468 916,667 131,788 33,865 33,170 528,292 388,375 92% 53% a) 229,167 116,017 113,150 92% 46% 1,741,667 1,559,472 182,194 92% 82% 282,238 154,908 92 437,237 6,600 2,185,504 2,136,618 278,358 111,769 390,127 5,400 1,954,999 2,589,343 3,880 43,139 92 47,111 1,200 230,505 452,724 92% 92% 92% 92% 92% 92% 90% 66% 0% 82% 75% 82% * Beginning Net Working Capital per Approved Budget 1 2,517,4791 a) Annual premium paid in July 2012 Page 13 * Contingency is $2,149,038 DESCHUTES COUNTY 911 Statement of Financial Operating Data Eleven Months Ended May 31,2013 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 6,002,046 6,308,873 306,827 92% 96% a) 6,547,687 6,338,873 (208,814) Property Taxes -Plior 169,583 307,016 137,433 92% 166% 185,000 321,016 136,016 Federal Grants 220,000 (220,000) 92% 0% b) 240,000 240,000 State Reimbursement 33,000 28,193 (4,807) 92% 78% c) 36,000 36,000 Telephone User Tax 687,500 573,553 (113,947) 92% 76% 750,000 767,242 17,242 Data Network Reimb. 27,500 43,817 16,317 92% 146% d) 30,000 43,817 13,817 Jefferson County 27,500 29,430 1,930 92% 98% 30,000 31,262 1,262 User Fee 40,333 6,469 (33,864) 92% 15% e) 44,000 44,000 Police RMS User Fees 255,704 229,103 (26,601) 92% 82% f) 278,950 229,103 (49,847) Contract Payments 28,417 1,988 (26,429) 92% 6% g) 31,000 1,988 (29,012) Miscellaneous 8,250 9,528 1,278 92% 106% 9,000 9,528 528 Claims Reimbursement 46,760 46,760 92% nfa h) 46,760 46,760 Interest 36,667 49,222 12,555 92% 123% 40,000 50,000 10,000 Interest on Unsegregated Tax 550 589 39 92% 98% 600 600 Total Revenues 7,537,050 7,634,541 97,491 92% 93% 8,222,237 8,160,189 (62,048) TOTAL RESOURCES 15,537,050 16,517,627 980,577 92% 102% 16,222,237 17,043,274 821,037 REQUIREMENTS: Expenditures Personnel Services Materials and Services Capital Outlay Transfers Out-Reserve Fund Contingency 3,978,783 1,879,352 515,167 458,333 8,038,750 3,591,719 1,711,581 71,814 500,000 387,064 107,771 443,353 (41,667) 8,038,750 92% 92% 92% 92% 92% % Exp·1 83% 86% 13% 100% nfa i) 4,340,490 2,050,202 562,000 500,000 8,769,545 4,000,000 2,050,202 562,000 500,000 340,490 8,769,545 TOTAL REQUIREMENTS 14,870,385 5,935,113 8,935,272 92% 37% 16,222,237 7,112,202 9,110,035 NET (Resources -Requirements) 666,665 10,582,513 9,915,848 9,931,072 9,931,072 Beginning Net Working Capital per Approved Budget 9,800,000 I a) Current year taxes due November, February and May b) OOOT Project-reimbursements expected to be received over the next 2-3 months c) May payment outstanding; ongoing monthly reimbursements from Office of Emergency Mgmt for MSAG/GIS maintenance d) Annual agency payments have been received e) US Forest Service invoiced $2,156.25 Quarterly. Crooked River Ranch billed annually end of June f) RMS -Projection reduced to reflect actuals g) Protection reduced to reflect $29,000 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 Health Benefits Trust Statement of Finandal Operating Data Eleven Months Ended May 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 11,728,750 11,801,897 73,147 92% 92% 12,795,000 12,875,009 80,009 Pff Emp -Add'i Prem 45,833 28,143 (17,690) 92% 56% 50,000 30,700 (19,300) Employee Prem Contribution 577,500 592,048 14,548 92% 94% 630,000 645,000 15,000 COIC 1,191,667 1,293,001 101,334 92% 99% 1,300,000 1,410,000 110,000 Retiree I COBRA Co-Pay 687,500 876,502 189,002 92% 117% 750,000 950,000 200,000 Medical Services Reimb 716 716 92% nfa 716 716 Prescription Rebates 99,330 99,330 92% nla 99,330 99,330 Claims Reimbursements 50,493 50,493 92% nla 50,493 50,493 Vending Machines (Wellness Rebate) 371 371 92% nla 371 371 Interest 73,333 65,848 (7,485) 92% 82% 80,000 71,000 (9,000) Total Revenues 14,304,583 14,808,349 503,765 92% 95% 15,605,000 16,132,619 527,619 TOTAL RESOURCES 28,104,583 29,359,376 1,254,793 92% 104% 29,405,000 30,683,647 1,278,647 REQUIREMENTS I EXP.%! Expenditures: Personnel Services (all depts) 184,041 183,456 585 92% 91% 200,772 200,772 Materials &Services Claims Paid-Medical 9,194,350 10,991,121 (1,796,771) 92% 110% a) 10,030,200 12,085,955 (2,055,755) Claims Paid-Prescription 1,763,300 961,007 802,293 92% 50% a) 1,923,600 1,059,923 863,677 Claims Paid-DentalNision 1,637,350 1.709,324 (71,974) 92% 96% a) 1,786,200 1,838,508 (52,308) Claims Refunds (128,828) 128,828 92% nfa (128,828) 128,828 Insurance Premiums 320,833 308,320 12,513 92% 88% 350,000 336,407 13,593 State Assessments 146,667 194,510 (47,844) 92% 122% 160,000 194,510 (34,510) Administration Fee 293,333 305,898 (12,565) 92% 96% 320,000 334,141 (14,141) Preferred Provider Fee 45,833 46,558 (725) 92% 93% 50,000 50,841 (841) Health Impact 50,417 47,834 2,583 92% 87% 55,000 52,224 2,776 Refund -ERRP 58,552 (58,552) 92% nfa b) 58,552 (58,552) Other -Administration 59,907 40,475 19,432 92% 62% 65,353 50,000 15,353 Other -Wellness 96,250 42,440 53,810 92% 40% 105,000 40,000 65,000 Admin & WeUness 13,608,240 14,577,211 (968,970) 92% 98% 14,845,353 15,972,233 (1,126,880) Deschutes On-site Clinic Contracted Services 627,000 724,546 (97,546) 92% 106% 684,000 831,427 (147,427) Medical Supplies 27,500 29,574 (2,074) 92% 99% 30,000 33,000 (3,000) Equipment 917 2,170 (1,253) 92% 217% 1,000 2,170 (1,170) Other 19,647 36,754 (17,107) 92% 171% 21,433 36,754 (15,321) Total DOC 675,064 793,044 (117,981) 92% 108% 736,433 903,351 (166,918) Deschutes On-site Pharmacy Contracted Services 282,596 337,444 (54,847) 92% 109% c) 308,287 375,000 (66,713) Medication and Drugs 916,667 1,319,157 (402,490) 92% 132% c) 1,000,000 1,464,157 (464,157) Start Up Costs-Take care 40,000 40,000 92% nla 40,000 (40,000) Other 15,179 16,474 (1,294) 92% nla 16,559 20,000 (3,441) Total Pharmacy 1,214,442 1,713,074 (498,632, 92% n/a 1,324,846 1,899,157 (574,311) Contingency 11,272,796 11,272,796 92% nla 12,297,596 12,297,596 TOTAL EXPENDiREQUIREMNTS 25,740,141 17,266,785 9,687,799 92% 59% 29,405,000 18,975,513 10,429,487 NET (Resources -Requirements) 2,364,442 12,092,592 10,942,592 11,708,134 11,708,134 Percentage of Expenditures covered by Revenues a) Projection based on historical data b) Disallowance of Early Retiree Reinsurance Program items (Reported as revenue in FY 2012) c) YTO Actual include accruals -April actual paid in June and May accrual based on April actual Page 15 Revenues less Expenditures I Deschutes County -Fair and Expo Center YTD-Budget Basis Commissioners Statement of Financial Operating Data Eleven Months Ended May 31,2013 Vearto Date Budget (10112 1 l l I of annual) Actual Variance FY % Coil. % YearEnd FY2013 Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 46,373 $ 35,055 $ (11,318) 100% 76% $ 46,373 $ 35,055 $ (11,318) Receipts: Special Events Revenues 556,947 350,868 (206,079) 92% 58% 607.578 392,868 (214,710) Interest 1,375 (92) (1,467) 92% -6% 1,500 33 (1,467) Storage 52,654 35,283 (17.371) 92% 61% 57,441 35,283 (22,158) Camping at F & E 5.500 16,700 11,200 92% 278% 6,000 16,700 10,700 Horse Stall Rental 27,500 35.860 8,360 92% 120% 30,000 44,860 14,860 Concession % -Food 174,167 133,504 (40,662) 92% 70% 190.000 149,504 (40.496) Rights (Signage, etc.) 87,083 35,338 (51.746) 92% 37% 95,000 65,338 (29,662) I nterfund Contract 18,333 47,200 28,867 92% 236% 20,000 45,000 25,000 Miscellaneous 6,233 2,683 {3,550! 92% n/a 6,800 5,383 {1.417! Total Receipts 929,792 657,343 (272,449) 92% 65% 1,014,319 754,969 (259,350) Transfers In General Fund (001) 155,833 276,666 92% 163% a) 170,000 320,000 150,000 Room Tax (160) 23,599 23,595 92% 92% 25,744 25,744 Welcome Center (170) 75,900 75,900 92% 92% 82,800 82,800 Reserve Fund (617) 50,000 50,000 92% nfa 50,000 50,000 Annual County Fair (619) 242,237 245,000 2,763 92% 93% 264,259 245,000 p9,259~ Total Transfers In 497,569 671,161 52,763 542,803 723,544 180,741 TOTAL RESOURCES 1,473,735 1,363,559 (110,176) 92% 85% 1,603,495 1,513,568 (89.927) REQUIREMENTS: 1 Exp. %1 Expenditures: Personnel Services 762.559 753,456 9,102 92% 91% 831,882 820,602 11,280 Materials and Services 464,038 512,796 (48,759) 92% 101% 506,223 597,796 (91,573) Debt Service 104,609 114,117 (9,508) 92% 100% 114,119 114,117 2 Capital Outlay 13,071 9,000 4,071 92% 63% 14,259 9,000 5,259 Total Expenditures 1,344,276 1,389,370 (45,094) 1,466,483 1,541,515 (75,032) Contingency 125,594 125,594 92% n/a 137,012 137.012 TOTAL REQUIREMENTS NET (Resources -Requirements) 1,469,870 3,864 1,389,370 (25,811) 80,501 (29,675) 92% 87% 1,603,495 1,541.515 i27 ,948} 61,980 (27,948} Beginning Net Working Capital per Approved Budget 48,8271 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 Page 16 , CAPITAL PROJECTS • North County Campus • Sisters Health Clinic • Bethlehem Inn r RESOURCES: Beginning Net Working Capital Loan Proceeds , net of issuance costs Resources from Fund 140 Resources from Fund 142 Transfer In (Fund 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 Deschutes County North County Services Building Inception through May 31, 2013 Received or Expended ACTUALII Encumbrances II Project to &Commitments Date 1,402,013 25,000 600,000 6,532 2,033,545 1,402,013 25,000 600,000 6 ,532 2,033,545 a) b ) 51,735 25,000 76 ,735 b) 12,193 991 16,211 23 81,153 25 ,000 12,193 991 16,211 23 106 ,153 1,402,013 230 1,402,243 1,402,013 230 1,402,243 a) 1,483,396 25,000 1,508,396 550,149 (25,000) 525,149 PROJECTION Project Budget * Projected Variance 3,400,000 1,402,013 25 ,000 700,000 13 ,740 5,540,753 325,000 75,000 13,150 75,000 20,000 508,150 1,402,013 3 ,300,000 4 ,702,013 313,513 5,523,676 17,077 3,400,000 1,402,013 25,000 700,000 13,740 5,540,753 325 ,000 75,000 13,150 75 ,000 20,000 23 ~23~ 508,173 (23) 1,402,013 3 ,300,000 4,702,013 5,210,186 313,513 (23) 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 (Fund 140) -$1,402,013 b) $25,000 was paid to the architect in FY 2011 with resources from General County Projects Fund (Fund 142) • 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 Beg NWC Per FY 14 Requested Budget Deschutes County Sisters Health Clinic (Fund 464) Inception through May 31 , 2013 ACTUAL Received and II Encumbrances I Expended & Commitments Project to Date 40,000 48 ,626 100,000 383 189,009 40,000 48,626 100,000 383 189,009 a) 56,499 56,499 a) 1,140 2,029 1,616 25,549 1,140 2,029 1,616 25,549 993 26 87,852 993 26 87,852 51,447 51,447 501,283 501,283 552,730 552,730 b) 139,299 501,283 640,582 49,710 (501,283) (451,573) 50,000 Project Budget 500,000 48,626 100 ,000 648,626 78,626 15,000 5,000 1,785 30 ,000 2,000 1,000 133,411 515 ,215 515,215 648,626 Projected Variance 500,000 48,626 100 ,000 383 649,009 383 383 78,626 15 ,000 5,000 2,029 1,785 30,000 2,000 993 1,000 136,433 (2,029) (993) p , 022~ 552,730 552,730 ~37,515~ (37,515) 689,163 (40,537) (40,154) (40,154) 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) Eleven Months Ended May 31,2013 Budget Actual I Variance I FY%I Coli , %1 Budget I Projection I Variance RESOURCES: Beg. Net Working Capital $(2,710,000) $(2,710,173) $ (173) 100% 100% $ (2,710,000) $(2,710,173) $ (173) Revenues Grants -Private 92,209 (92,209) 92% 0% 100,592 (100,592) Lease Payments 22,374 24,408 2,034 92% 100% 24,408 24,408 Total Revenues 114,583 24,408 (90,175) 92% 20% 125,000 24,408 (100,592) Transfers In: Project Development (140) 1 ,512,500 -(1 ,512,500) 92% 0% 1,650,000 -(1,650,000) Gen Capital Res (143) 971,667 ~971 ,667~ 92% 0% 1,060,000 -p , 060,000~ TOTAL RESOURCES (111,250) (2,685,765) (2,574,515) 92% -2149% 125,000 (2,685,765) (100,765) REQUIREMENTS: Expenditures Debt Service : Interest Expense Interest Payment 22,917 91,667 13,456 9,460 91,667 92% 92% Exp . %1 54% 0% a) 25,000 100,000 15,000 10 ,000 100,000 TOTAL REQUIREMENTS 114,583 13,456 101,127 92% 11% 125,000 15,000 100,000 NET (Resources -Requirements) (225,833) (2,699,221) (2,473,388) b) ===========(2=,7=00=,7=6=5=)=====(7=65=) a) Interest on May 2013 negative cash balance: $1,160.42 . b) Inception through May 31,2013 Revenues -Lease Payments $ 73,224 Expenditures : Land/Building (Amertitle) -July 2007 2 ,241,313 Hickman Williams 17,578 City of Bend -May 2008 250 ,000 KN EX CO 5,289 Kleinfelder 3,732 Total expended on facility 2,517,913 Interest on Negative Cash Balance 254,533 Total expended 2,772,445 Net $(2,699,221) Deschutes County General Support Services -eocc Conference/Seminar. EducationfTraining and Travel Expenditures and eocc -County College Expenditures FY2013 iDec Conference & Travel I Jul I Aug I 5ep I Oct I Nov I Dec I Jan ! I Feb i I Mar I Apr I May IYTD Total II ammy Baney ........,......."'." & Educf I raining 30 Travel Meals 20 -66 -82 ! -240 --408 A~II "" -127 --119 ---1.715 --1,961 Airfare ---_~ • 632 Mileage reimbursement -.-----=38::-:4:-----.---frio' ·~=83:::----~:~.....===.-:5::-::......~ ...~=7~===4~-3~22:==·-~-273::2~·~·-;~62~···~35=5-~3.~69~5c-\ I---:Gi;;:r:':':o=unSLd;:-:;T;::r..:.can:':::s=-=po:':':rUP:'::;a:'=r';Cki'-ng---~~--35 - - - - • • I 142 - • 177 Total Baney 30 I 566 -790 878 -704 512 i 3,586' 262 390 : 7,718 iAlan Unger i I.,;Onrf~em & EducfTraining 65 305 1_...-. _ ..............~-_~~..........6.~5...... __ ~8~0~' 65 655 Travel Meals ~~~~~~"..1I~~~~============~-====~.======~-==·~4~29~~-====~-==:=~-====~.===='~-. • 429 Airfare - • - _ •• -.1 sement 112 . : 112 Ground Transport/Parking -...... ITotallhlger 65 112 734 -65 80 i 1,195 I-!T~ocg;n~~nn...~f/~~Ir;:~m~"n~&"'-::E::-:d:-U=cfT~"..c=.:..=ra~=:--in=in:g======-30=---~.~---~1~5;--~47;;;;0;;-'-~1~0;:---~.·-·-···1-1-~3=5;;-O-·-=58=00-+-,-~10~0;:--~ -35 1,275 Travel Mea~ -c.=---..~ ~-~.--'-=.-. -.'-"-----:76=:-r·-~.-'-"----=-=_'-'-----'-.~--_-~:-2::-:0:----'..:...96::-::-1 AccomlTlodatC;-io~n~s------~-~=~-. -429· - • 339 • • 169 937 Airfare Mileage reimbur ""'. ""'''' • I• 471· 562 399 405 644 2.480 Ground I,a,,<>jJV' , 19~ Total 30 15 1,369 10 657 35 1,318 505 869 4,807 315 315 , i I Total· BOCC Department i i COnf/Sem & EducfTrilining-----:12=5;;---······-·--~ 15 775 20 -165 ;-.--=7C-C40~'-1-',1""'1=-5-, --65=-'-'-=70---=-3,""090=-=-l f-!rl,i"el Meals -20 ~.=-r--=66:::- -20 504......~._.·-=-=-=-=7'-'-=6~~~~-;;8:-:::2-'1--···········---240 I Accommodations -127 -857 119 - • i 339 1,715 -169 3,327I 'l\irtare - - - . - - - -632-,--=~ --632 I---:M~ilea=ISLg~e~R.:::ej'-"m=bu.:::rs.::.e.:::mc.::e"'-n"'-t-_............-.--~.--_4-=96;;;;-'-_~-_+___'1.~26_0-_·-6~8~3---5~6:-::2:-+--~55~7-·_~8~31~ 637 i ...._...~~~~2~··-_~_99__ 6,287 Ground Transport -35 - - -19 - -142 : • -' 196 Total-BOCC Department 125 678 15 . 2,893 888 657 , 804' 1,910 4,480. 327 1,259 14,035 I 1 , FY 2013 Revised Budget ......... ~__ 23,750 , PercentofFY 2013 Budget Expended .~_~___+_____ ..........~_~_--'-_____'--' 5~:1~ , BOCC County College ~'lnnli",., 85 - I 85 Meeting 761 -, 2.441- t--_······~To~t_a~1B_OC_C_C~o~un~ty-=--C~o_lIe-=g=-e_······_·~:::::::::-::::~:::::::::•.:.~-'--'~_~ _~ .",;-;;84:...6~'-c- 7 ' =:8:1:1---=;;:869-~_-~..~ . ===-~--:---2,526..-..L-'--~-~.-:-----+-_-' NOTE: Above amounts include orJly thoseexpenditUr6sProcessect for payment. ... ;'-;.:--_......~ ....~...~L~ -~~.... ---:-~~-~ ..~ ..~~~~_~_~_-~-~-~~.... ..'. ...~-~~-=---~~~~~.~.~--J Additional conference and travel costs may have been incurred, but not processed for P<ilyment i 6/4/2013