HomeMy WebLinkAbout2013-08-26 Work Session Minutes Minutes of Board of Commissioners’ Work Session Monday, August 26, 2013 Page 1 of 5 Deschutes County Board of Commissioners 1300 NW Wall St., Suite 200, Bend, OR 97701-1960 (541) 388-6570 - Fax (541) 385-3202 - www.deschutes.org MINUTES OF WORK SESSION DESCHUTES COUNTY BOARD OF COMMISSIONERS MONDAY, AUGUST 26, 2013 ___________________________ Present were Commissioners Tammy Baney and Anthony DeBone; Chair Alan Unger joined the meeting late. Also present were Tom Anderson, County Administrator; and, for a portion of the meeting, Wayne Lowry and Jeanine Faria, Finance; Dan Despotopulos, Fair & Expo; David Givans, Internal Auditor; Judith Ure, Administration; Joe Stutler, County Forester; and media representative Richard Coe of The Bulletin.. Chair Unger opened the meeting at 1:30 p.m. ___________________________ 1. Tax/Finance Update. Mr. Lowry presented his handout, which is different from what they have received in the past. Commissioner Baney liked the summary page. He said this is a preliminary document that takes in fiscal year 2012-13, including fund balances. Most funds were higher than anticipated a year ago. Mr. Anderson noted that the County has always budgeted conservatively, so this positive is very good news. Mr. Lowry stated that in general, property taxes are performing better than anticipated. Total expenditures were less than budgeted, and they try to be slightly under-expended. Also, transient room tax performed better than anticipated which offsets the funds going to the Sheriff. And Community Development is doing much better this year. He feels that in the near future the TRT will be able to take over the general fund amount going to the Sheriff. Public Health and Behavioral Health are off the mark by a little. Their funding stream is very complicated since it involves primarily State and Federal grants and other funding. Minutes of Board of Commissioners’ Work Session Monday, August 26, 2013 Page 2 of 5 Commissioner Baney noted that in regard to Community Development, much has changed over the past seven or eight years regarding how it would be funded since it is fee-supported. A discussion should occur regarding long- range planning that is not fee-supported but involves a lot of work that the Board wants done. Mr. Anderson stated that he thought CDD might be asked to repay the general subsidy received during the slow years. However, the Board has indicated it is important for the department’s reserves to be replenished. This will have an impact on next year’s budget. Commissioner DeBone stated that in his opinion, long-range planning has provided a lot of value. Mr. Lowry stated that Solid Waste numbers are up as well, which is another indicator of the economy improving. It will still be some time before it gets back to what was considered normal about eight years ago. The Health Benefits Trust Fund has a higher balance than anticipated. They are slightly above the strategic target. In regard to conference and travel expenses for the Board, Mr. Lowry asked if these were on track. Commissioners Baney and DeBone felt the amount is appropriate given there has been a full legislative session. Commissioner Baney stated that they have to be visible during this time to protect the interests of rural Oregon. More than half of the expense is for mileage. There has not been a lot of investing done in the past year. Much of it is in the pool but they have too much in it, so it is time to look at other options. Mr. Lowry said he is looking at the investment policy and will present some changes to the Board in the next couple of months. Rates are rising, so this needs to be done carefully over time. He hopes to meet with the Board for July and August numbers, and then get back on a regular schedule. Next week he hopes to do an update on Health and an analysis of Solid Waste. Mr. Anderson added that they also need to deal with PILT funds and figure out how to handle the next landfill cell construction. Chair Unger joined the meeting at this time. Minutes of Board of Commissioners’ Work Session Monday, August 26, 2013 Page 3 of 5 2. Grants Update.  Consideration of Two Discretionary Grant Fund Requests (Arts Central and Latino Community Association)  Discretionary Grant Program Status and Applications Approved, FY 2013-14  Oregon World War II Memorial Foundation Request for Funds Ms. Ure said the Latino Community Association’s event is in mid-September; Arts Central’s request has to do with fundraising. Only one discretionary grant has been awarded so far this fiscal year. There was a brief discussion regarding the Latino Community Association event. Commissioner Baney said it brings services to people who otherwise may not get that connection. Chair Unger feels it is worthwhile and adds a level of communication the County can’t. The Commissioner split the grant amount three ways. Arts Central’s request involves an annual fundraiser. Commissioner Baney said this helps the schools, which have lost a lot of their funding. They typically have matching grants from other entities. The Commissioners split the grant amount three ways. In regard to the request for funding for a WW II Memorial, Ms. Ure asked if this should come from the general fund since it does not exactly fit under economic development. She thought that perhaps one quarter of the counties have granted funds in various amounts to this project. Commissioner DeBone said that various veteran groups ask for other things quite often. UNGER: Move support in the amount of $2,500 from the general fund. BANEY: Second. VOTE: BANEY: Yes. DEBONE: Yes. UNGER: Chair votes yes. ___________________________ Joe Stutler joined the meeting. In regard to the Eastern Oregon Counties Association and Senate Bill 1301, eastside forest legislation is in the queue in Washington DC. Senator Wyden wants this to be supported. Minutes of Board of Commissioners’ Work Session Monday, August 26, 2013 Page 4 of 5 Commissioner DeBone said that this is part of a bigger effort that includes PILT funds and advocating for eastern Oregon issues. It was noted that the regions are quite different and central Oregon has other issues that need to be addressed as well. Joe Stutler stated that the issue involves millions of acres of USFS land that need a pilot program in place to address concerns . Chair Unger stated he read the bylaws of the Eastern Oregon group and is not sure how they fit in. Commissioner DeBone is not convinced Deschutes County should be a major player. He would like to see this discussed further at the District 2 AOC meeting. 3. Other Items.  Executive Session – Real Property Negotiations. ___________________________ Mr. Anderson pointed out that a Dog Control Advisory Board hearing is scheduled, but the Board needs to appoint another person to get to a quorum. They wish to appoint Ken Harms as an alternate, and Mr. Harms is agreeable. BANEY: Move approval. DEBONE: Second. VOTE: BANEY: Yes. DEBONE: Yes. UNGER: Chair votes yes. ___________________________ Mr. Anderson said the Board is meeting with City of Sisters Council on Thursday. The agenda is posted, but he thought that perhaps Mr. Despotopulos might provide an update on the Fair & Expo. Also, Scott Johnson might want to do an update on the school-based health care program in Sisters. Commissioner Baney feels there should be an update of the Cyrus situation at the Sisters meeting. It is a State process, but the County may need to be involved at some level. There is a lot of local interest. ___________________________ Commissioner Baney stated there were 25 applicants for the Health Council; they will narrow it down to ten and have a decision by the end of October. Chair Unger asked what the Affordable Health Care Act really means. It is confusing to everyone. Commissioner Baney said that the County provides about 32,000 residents with Medicaid help now. By January, this may include dental. Expansion will be occurring, probably starting with Healthy Beginnings. There might be some funds added to help provide services. Behavioral health dollars will go to the CCO, and they will contract with provides, which mayor may not include the County. The County may end up providing only Medicaid or long-term care. There are lots of challenges in this scenario. This affects the Crisis Team, Drug Court work and health care in the jail. Funds come from a variety of sources. They may have to figure out how to keep services with no funding yet put together. Being no further items discussed, the meeting adjourned at 4:05 p.m. DATED this L(~ Day of---,A J/l~JM ~J 2013 for the ~+-______ Deschutes County Board of Commission~ ~~ Ala ~ Tammy Baney, Vice Chair ATTEST: Anthony DeBone, Commissioner ~~ Recording Secretary Minutes of Board of Commissioners' Work Session Monday, August 26,2013 Page 5 of5 Deschutes County Board of Commissioners 1300 NW Wall St., Suite 200, Bend, OR 97701-1960 (541) 388-6570 -Fax (541) 385-3202 -www.deschutes.org WORK SESSION AGENDA DESCHlJTES COUNTY BOARD OF COMMISSIONERS 1:30 P.M., MONDAY, AUGUST 26, 2013 1. TaxlFinance Update Wayne Lowry 2. Grants Update Judith Ure Consideration of Two Discretionary Grant Fund Requests (Arts Central and Latino Community Association) Discretionary Grant Program Status and Applications Approved, FY 2013-14 Oregon World War II Memorial Foundation Request for Funds 3. Other Items Executive Session -Real Property Negotiations -Tom Anderson, Susan Ross PLEASE NOTE: At any time during this meeting, an executive session could be called to address issues relating to ORS 192.660(2) (e), real property negotiations; ORS 192.660(2) (h), litigation; ORS 192.660(2Xd), labor negotiations; or ORS 192.660(2) (b), personnel issues. Meeting dates, times and discussion items are subject to change. All meetings are conducted in the Board o/Commissioners' meeting rooms at J300 NW Wall St., Bend, unless otherwise indicated. /fyou have questions regarding a meeting, please call 388-6572. Deschutes County meeting locations are wheelchair accessible. Deschutes County provides reasonable accommodations for persons with disabilities. For deaf, hearing impaired or speech disabled, dial 7-1-1 to access the state transfer relay service fur TrY. Please call (541) 388-6571 regarding alternative formats or for further information. DESCHUTES COUNTY I ~inancc 1)cpartll1cnt MEMORANDUM Date: August 22, 2013 To: Board of County Commissioners Tom Anderson, County Administrator From: Wayne Lowry, Finance Director ~ Re: 2012113 Preliminary Financial Reports Attached you will find a summary of the 2012/13 results for the 16 major funds we have been reporting to you during the year. In addition, you will find a page for each of these funds with more details about budget to actual for both revenues and expenditures. You will also find the investment report as of June 30, 2013. I will have a brief discussion about these reports at the work session on August 26 and there will be an opportunity to answer any questions. I I ",i(!l!W"""')."""·"",~\~~.".,;.,..V'':'',''''IJ, ...... ,,,,,,w..''''''''''~''~'''''';;''''<~{'-;'k''''""_:,<",,,,,,j,,,.._,,,,,*a.v.""'~"",,9"~'iI!k;:;.""'""c\""M..<,,,,,,,,,,,,,..-.r~__c~'~""""'Jt~""J_~.,~.r~w__·~~"""""o,.I,Ii,~~""''Oj~~.;,Q;~0";:~~",",.s''''':'''~~·'~''~~~~_':,1I:.A...,~1"",,,,..~,,~,~:*"",\ooI"'__i;"'\i~',""'I.i.",~..-_,.,..,.~~_••~~...":"""''';;';''''';',,f''''''I!l..l<.Y,, __>'*,.'&.,.,;;••.'~~, Deschutes County Beginning Net Working Capital FY 2014 General Fund (Operations) Community Justice -Juvenile Sheriff Law Enforcement District #1 (Countywide) Law Enforcement District #2 (Rural) Public Health Behavioral Health Community Development Road Adult Parole & Probation Children & Families Commission Solid Waste Risk Management Deschutes County 9-1-1 Fair & Expo Center Health Benefits Trust Beginning Net Working Capital Budget 9,500,000 1,125,000 - 5,541,699 2,620,213 1,385,592 3,461,651 696,290 6,014,368 707,953 375,704 825,655 2,517,479 9,800,000 48,827 11,700,000 Actual 10,372,809 1,177,566 - 6,507,090 3,046,683 1,273,934 2,671,137 1,578,705 6,542,605 747,520 540,707 1,224,767 2,633,247 10,351,517 (6,673) 11,967,607 Difference 872,809 52,566 - 965,391 426,470 (111,658\ (790,514) 882,415 528,237 39,567 165,003 399,112 115,768 551,517 (55,5001 267,607 Comments Pmt from LED#1/#2 = Total Expenditures Revenues and expenditures were not as projected Revenues higher than projected; General Fund transfer based on projections Revenues Property Taxes -Current Property Taxes -Prior Other General Revenues Assessor County Clerk BOPTA District Attorney Tax Office Veterans Property Management Grant Projects Total Revenues Expenditures Assessor County Clerk BOPTA District Attorney Financerrax Veterans Property Management Grant Projects Non-Departmental Total Expenditures Transfers Out Total Exp &Transfers Change in Fund Balance Beginning Fund Balance Ending Fund Balance GENERAL FUND Statement of Financial Operating Data FY 2013 Budget. Actual and Variance FY 2014 Budget Budget 20.197.160 680.000 2,381,731 748,626 1,380,023 12,398 184,694 198,900 68,400 99,244 2,000 25,953,176 3,567,752 1,467,638 72,385 5,274,667 833,865 260,992 278,027 122,749 1,714,671 13,592,746 13,937,652 27,530,398 (1,577,222) 8,700,000 $ 7,122,778 FY 2014 Variance of Beginning Fund Balance (BNWC) * FY 2014 Contingency-$ 9,142,461 FY2013 I % of Actual I Variance 20.734.019 536,859 1,108.377 428,377 2,681,068 299,337 866,121 117,495 1,710,900 330,877 16,419 4,021 174,794 (9,900) 252,869 53,969 74,348 5,948 100.249 1,005 2,000 ­ 27,721,164 1,767,988 3,439,127 128,625 1,299,189 168,449 58,401 13.984 5,030,903 243,764 779,725 54,140 250,880 10,112 275,329 2,698 122,139 610 1,221,749 492,922 12,477,442 1,115,304 13,930,307 7,345 26,407,749 1,122,649 1.313,415 2,890,637 9,059,394 359,394 $10,372,809 $3,250,031 Budget 102.7% 163.0% 112.6% 115.7% 124.0% 132.4% 94.6% 127.1% 108.7% 101.0% 100.0% 106.8% 96.4% 88.5% 80.7% 95.4% 93.5% 96.1% 99.0% 99.5% 71.3% 91.8% 99.9% 95.9% FY2014 Budget 21,031.062 720,000 1,955,900 812,421 1,415,487 15,200 184,194 208,750 70,920 91,000 2,000 26,506,934 3,687,131 1,500.045 76,901 5,557,171 846,733 299,163 258,807 129,951 1,492,993 13,848,895 13,015,578 26,864,473 (357.539) 9,500,000 $ 9,142,461 $ 872,809 Page 1 COMM JUSTICE-JUVENILE Statement of Financial Operating Data FY 2013 Budget, Actual and Variance FY 2014 Budget FY 2013 FY 2014 6,000 50,000 - 13,000 21,000 375,347 60,000 100 122,000 200 50 1,000 8,000 1,200 500 125,661 20,000 - 8,606 101,659 8,703 24,650 354,583 113,760 231 90,765 259 - 300 6,343 1,200 1,729 120,595 20,000 (6,000) (41,394) 101,659 (4,298) 3,650 (20,764) 53,760 131 (31,235) 59 (50) (700) (1,657) - 1,229 (5,066) - Total Revenues 804,058 853,383 49,325 Expenditures Personnel Services 5,075,017 4,878,315 196,702 Materials and Services 1,193,960 1,086,677 107,283 Capital Outlay 100 -100 Transfers Out 50,400 50,400 - I %of Budget Budget 0.0% 4,254 17.2% 6,000 n/a 36,568 8,30066.9% 117.4% 24,000 94.5% 364,268 189.6% 125,000 230.6% 100 74.4% 120,000 129.5% 50 0.0% 25 30.0% 475 79.3% 6,000 100.0% 1,200 345.9% 1,250 96.0% - 100.0% 20,000 106.1% 717,490 96.1% 5,109,496 91.0% 1,085,433 0.0% 100 100.0% 3,660 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 I Actual I Variance Total Expenditures 6,319,477 6,015,391 304,086 95.2% 6,198,689 Revenues less Expenditures Transfers In-General Fund Change in Fund Balance Beginning Fund Balance Ending Fund Balance (5,515,419) 5,344,523 (170,896) 1,010,415 $ 839,519 (5,162,008) 5,344,523 182,515 995,051 $ 1,177,566 $ 353,411 - 353,411 15,364 338,047 (5,481,199) 5,368,346 (112,853) 1,125,000 $1,012,147 FY 2014 Variance of Beginning Fund Balance (BNWC) $ 52,566 * FY 2014 ContingencY-$ 1,012,147 Page 2 I SHERIFF -Fund 255 Statement of Financial Operating Data FY 2013 Budget, Actual and Variance FY 2014 Budget Revenues Law Enf Dist Countywide Law Enf Dist Rural Total Revenues Expenditures Sheriffs Division Civil Automotive/Communications Investigations/Evidence Patrol/CivU/Comm Supp Records Adult Jail Court Security Emergency Services Special Services Division Training Division Other Law Enforcement Svcs Non-Departmental Total Expenditures Revenues less Expenditures FY 2013 FY 2014 Budget I Actual I I %ofVariance Budget Budget 22,561,626 18,708,928 (3,852,698) 82.9% 24,478,462 14,441,692 12.206,355 {2,235,337} 84.5% 14,525,221 37,003,318 30,915,283 (6,088,035) 83.5% 39,003,683 2,313,630 2,263,061 50,569 97.8% 2,401,838 808,989 723,704 85,285 89.5% 1,110,175 1,887,450 1,837,849 49,601 97.4% 1,643,912 1,528,180 1,425,223 102,957 93.3% 1,472,678 8,324,358 8,174,690 149,668 98.2% 8,544,952 717,617 685,178 32,439 95.5% 774,452 13,603,110 12,850,417 752,693 94.5% 14,384,459 303,001 298,060 4,941 98.4% 275,852 194,533 185,439 9,094 95.3% 223,273 1,386,037 1,236,781 149,256 89.2% 1,498,298 539,950 481,717 58,233 89.2% 527,979 693,504 667,913 25,591 96.3% 779,623 85,253 85,253 -100.0% 81,701 32,385,612 30,915,283 1,470,329 95.5% 33,719,192 4,617,706 -(4,617,7061 5,284,491 Variance of Beginning Fund Balance (BNWC) -FY 2014 $ * FY 2014 ContingencY-$ 5,284,491 Page 3 SHERIFF -Expenditure Detail Statement of Financial Operating Data FY 2013 Budget, Actual and Variance FY 2014 Budget Expenditures Sheriff's Services Personnel Materials & Services Capital Outlay Total Sheriff's Services Civil I Special Units Personnel Materials & Services Capital Outlay Total Civil Automotive/Communications Personnel Materials & Services Capital Outlay Total AutomotivefCommunications InvestigationsfEvidence Personnel Materials & Services Capital Outlay Total Investigations/Evidence Patrol/Civil/Comm SupPOrt Personnel Materials & Services Capital Outlay Total PatrolfCiviliComm Supp Records Personnel Materials & Services Capital Outlay Total Records Adult Jail Personnel Materials & Services Capital Outlay Transfer Out -Jail Debt Service Total Adult Jail Court Securitv Personnel Materials & Services Capital Outlay Total Transport/Court Security Emergency Services Personnel Materials & Services Capital Outlay Total Emergency Services Special Services Personnel Materials & Services Capital Outlay Total Special Services Training Personnel Materials & Services Capital Outlay Total Training Other Law Enforcement Services Personnel Materials & Services Capital Outlay Total Other Law Enforcement Svcs Non-Departmental Materials & Services Total Non-Departmental Total Expenditures FY2013 Budget I Actual I J %of Variance Budget 1,328,580 984,950 100 2,313,630 713,766 95,123 100 808,989 420,039 1,448,716 18,695 1,887,450 1,370,051 158,029 100 1,528,180 7,411,660 620,981 291,717 8,324,358 613,040 104,477 100 717,617 11,500,740 1,985,499 116,871 - 13,603,110 288,671 14,230 100 303,001 178,151 16,282 100 194,533 1,141,294 192,014 52,729 1,386,037 359,382 180,468 100 539,950 622,501 70,903 100 693,504 85,253 85,253 32,385,612 1,311,042 17,538 98.7% 952,019 32,931 96.7% 100 0.0% 2,263,061 50,569 97.8% 637,830 75,936 89.4% 85,874 9,249 90.3% -100 0.0% 723,704 85,285 89.5% 413,153 6,886 98.4% 1,406,033 42,683 97.1% 18,663 32 99.8% 1,837,849 49,601 97.4% 1,283,221 86,830 93.7% 142,001 16,028 89.9% -100 0.0% 1,425,223 102,957 93.3% 7,325,801 85,859 98.8% 613,033 7,948 98.7% 235,856 55,861 80.9% 8,174,690 149,668 98.2% 583,461 29,579 95.2% 101,717 2,760 97.4% -100 0.0% 685,178 32,439 95.5% 10,934,201 566,539 95.1% 1,879,643 105,856 94.7% 36,573 80,298 31.3% --nfa 12,850,417 752,693 0.94 285,997 2,674 99.1% 12,063 2,167 84.8% -100 0.0% 298,060 4,941 98.4% 175,729 2,422 98.6% 9,710 6,572 59.6% 100 0.0% 185,439 9,094 95.3% 1,024,967 116,327 89.8% 175,717 16,297 91.5% 36,096 16,633 68.5% 1,236.781 149,256 89.2% 345,417 13,965 96.1% 136,300 44,168 75.5% -100 0.0% 481,717 58,233 89.2% 607,877 14,624 97.7% 60,035 10,868 84.7% 100 0.0% 667,913 25.591 96.3% 85,253 100.0% 85,253 -100.0% 30,915,283 1,470,329 95.5% FY 2014 Budget 1,411,820 989,918 100 2,401,838 1,009,306 95,769 5,100 1,110,175 404,407 1,202,505 37,000 1,643,912 1,338,593 133,985 100 1,472,678 7,723,459 563,921 257,572 8,544,952 665,327 109,025 100 774,452 12,060,079 1,947,790 76,590 300,000 14,384,459 265,966 9,786 100 275,852 196,825 26,348 100 223,273 1,251,196 211,502 35,600 1,498,298 384,725 143,154 100 527,979 705,392 74,131 100 779,623 81,701 81,701 33.719.192 Page 4 r I ! I SHERIFF 701 Statement of Financial Operating Data FY 2013 Budget, Actual and Variance FY 2014 Budget Revenues Tax Revenues -Current Tax Revenues -Prior Federal Grants State Grant Jail Funding HB 2712 Transp. of State Wards SB 1145 Prisoner Housing Des. Cty Gen Fund Grant Des. Cty Video Lottery Grant Grants Des Cty Court Security Des Cty Juvenile Contract Title III Reimbursement Transport DC Fair &Expo Center Other Inmate Commissary Fees Work Center Work Crews Concealed Handgun Classes Inmate Telephone Fee Soc Sec Incentive-Fed Miscellaneous Oregon Mentors Debit Card Fee Medical Services Reimb Restitution Sheriff Fees Interest Interest on Unsegregated Grants Donations-"Shop with a Cop" Land Sale Revenue Sale of Reportable Assets Total Operating Revenues EXPENDITURES & TRANSFE DC Sheriff's Office DC Comm Systems Reserve Transfer to Reserve Fund Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance FY 2013 FY 2014 Budget I Actual I Variance I % of Budget Budget 15,385,740 15,812,544 426,804 102.8% 16,103,377 440,000 813,425 373,425 184.9% 507,902 30,000 24,510 (5,490) 81.7% 25,500 74,000 158,199 84,199 213.8% 115,524 -101,659 101,659 n/a 46,143 5,000 3,289 (1,711) 65.8% 5,000 1,479,991 1,479,991 0 100.0% 1,584,991 50,000 284,189 234,189 568.4% 80,000 ---n/a 4,762 5,000 5,000 -100.0% 5,000 -17,640 17,640 n/a - 241,000 116,646 (124,354) 48.4% 99,318 4,180 12,051 7,871 288.3% 10,000 -39,916 39,916 n/a - 500 2,568 2,068 513.7% 1,500 2,0004,000 756 (3,244) 18.9% 3,500 7,477 3,977 213.6% 3,500 10,000 29,756 19,756 297.6% 15,000 50,000 53,237 3,237 106.5% 50,000 3,500 8,050 4,550 230.0% 3,500 80,000 97,403 17,403 121.8% 80,000 5,000 14,600 9,600 292.0% 5,000 5,000 7,843 2,843 156.9% 11,349 1,000 -(1,000) 0.0% - 100 548 448 548.0% 400 13,00013,000 20,461 7,461 157.4% 5,000 67 (4,933) 1.3% 5,000 250,000 314,668 64,668 125.9% 250,000 28,333 43,124 14,791 152.2% 30,000 3,533 1,505 (2,028) 42.6% 2,000 -3,000 3,000 n/a - 51,897 31,717 (20,180) 61.1% 51,897 -3,897 3,897 nfa - 5,000 2,320 {2,680l 46.4% 5,100 18,234,274 19,512,055 1,277,781 107.0% 19,116,763 RS 22,561,626 18.708.928 3,852,698 82.9% 24,478,462 80,00080.000 80.000 -100.0% 100,000 100,000 -100.0% 100,000 22,741,626 18,888,928 3,852,698 83.1% 24,658,462 (4,507.352) 623.127 5,130,479 (5,541,699) 4,507.352 5,883,963 1.376,611 5.541,699 $ . $ 6,507,090 $ 6,507,090 $ . Variance of Beginning Fund Balance (BNWC) • FY 2014 $ 965,391 Page 5 SHERIFF 702 Statement of Financial Operating Data FY 2013 Budget, Actual and Variance FY 2014 Budget Revenues Tax Revenues -Current Tax Revenues -Prior Federal Grants Federal Grants-BlM US Forest Service Bureau of Reclamation State Grant SB #1065 Court Assessment Marine Board License Fee Des Cly General Fund Grant Des Cly Transient Room Tax Asset Forfeiture Cily of Sisters Des Cty Tax Office Contract Des Cly CDD Contract Des Cly Solid Waste Contract Des Cty Clerk/Election School Districts FY 2013 FY2014 Budget Actual Variance %of Budget Budget 7,550,000 7,698,340 148,340 102.0% 7,839,932 230,000 402,997 172,997 175.2% 263,858 15,000 53,818 38,818 358.8% 14,500 26,000 20,881 (5,119) 80.3% 25,000 75,000 78,750 3,750 105.0% 76,500 26,000 40,580 14,580 156.1% 26,000 189,194 274,465 85,271 145.1% 169,000 55,000 8,606 (46,394) 15.6% 55,000 142,091 143,724 1,633 101.1% 150,000 576,735 136,735 (440,000) 23.7% 375,703 2,073,265 2,513,265 440,000 121.2% 2,274,297 -11,760 11,760 n/a - 467,960 468,060 100 100.0% 486,678 500 540 40 108.0% 500 54,366 54,366 -100.0% 59,270 54,366 54,366 -100.0% 59,270 1,000 1,663 663 166.3% 1,000 40,000 46,212 6,212 115.5% 40,000 -860 860 n/a - 5,000 240 (4,760) 4.8% 5,000 10,000 5,390 (4,610) 53.9% 10,000 6,000 9,629 3,629 160.5% 7,000 2,000 3,800 1,800 190.0% 3,000 5,000 1,389 (3,611) 27.8% 5,000 10,000 9,617 (383) 96.2% 10,000 120,000 120,247 247 100.2% 125,000 4,000 4,626 626 115.7% 5,000 500 -(SOO) 0.0% 500 1,000 140 (860) 14.0% 1,000 10,000 19,920 9,920 199.2% 11,000 1,800 734 (1,066) 40.8% 1,000 -6,500 6,SOO nla - -11,650 11,650 nla - -1,897 1,897 nfa - 10,000 3,706 (6,294) 37.1% 4,000 40,000 11,801,777 18,995 ~21,O05l 47.5% 12,228,468 426,691 103.6% 21,000 12,125,008 S 14,441,692 12,206,355 2,235,337 84.5% 14,525,221 120,000 120,000 -100.0% 120,000 100,000 14,661,692 100,000 -100.0% 12,426,355 (2,235,337) 84.8% 100,000 14,745,221 (2,859,915) (197,887) 2,662,028 (2,620,213) 2,859,915 3,244,571 384,656 2,620,213 I Claims Reimbursement Security &Traffic Reimb Seat Belt Program Miscellaneous False Alarm Fees Restitution Sheriff Fees Court Fines & Fees Impound Fees Restitution -Street Crimes Seizure/Forfeiture Interest Interest on Unsegregated Grants-Private Donations land Sale Revenue Sale of Equip & Material tSale of Reportable Assets tTotal Revenues I rEXPENDITURES & TRANSFER DC Sheriffs Office DC Comm Systems Reserve Transfer to Reserve Fund Total Expenditures JChange in Fund Balance Beginning Fund Balance Ending Fund Balance $ . $ 3,046,683 $3,046,683 $ ­ Variance of Beginning Fund Balance (BNWC) -FY 2014 $ 426,470 Page 6 PUBLIC HEALTH Statement of Financial Operating Data FY 2013 Budget, Actual and Variance FY 2014 Budget FY 2013 FY2014 Budget I Actual I Variance I Revenues Medicare Reimbursement 1,000 68 (933) Federal Grant -630 630 Federal Grant (ARRA) 200,000 212,500 12,500 State Grant 2,914,349 2,700,025 (214,324) Child Dev & Rehab Center 39,609 38,154 (1,455) State Miscellaneous 134,740 248,176 113,436 OMAP 627,588 578,042 (49,546) Title 19 352 28 (324) Family Planning Exp Proj 550,000 519,121 (30,879) Grants (Intergovernmental) 48,000 40,214 (7,786) Environmental Health-Water 92,200 95,224 3,024 Contract Payments 103,810 174,624 70,814 Miscellaneous -2,567 2,567 Patient Insurance Fees 193,200 214,544 21,344 Health Dept/Patient Fees 103,100 95,108 (7,992) Vital Records-Birth 41,000 32,475 (8,525) Vital Records-Death 100,000 112,235 12,235 Environmental Health-Lie Fac 720,050 755,693 35,643 NSF Fee -30 30 Interest on Investments 12,000 6,262 (5,738) Grants-private 16,876 -(16,876) Donations 5,300 19,366 14,066 Interfund Contract 158,629 162,757 4,128 Administrative Fee 800 800 - Total Revenues 6,062,603 6,008,643 (53,960) Expenditures Personnel Services 6,454,705 6,344,766 109,939 Materials and Services 2,185,639 2,036,535 149,104 Capital Outlay 65,000 -65,000 Transfers Out 157,200 157,200 - Total Expenditures 8,862,544 8,538,501 324,043 Revenues less Expenditures (2,799,941) (2,529,858) (378,003) Transfers In-General Fund 2,349,357 2,349,357 - Transfers In-PH Res Fund 60,136 62,136 2,000 Transfers In-Gen. Fund Other 65,100 65,100 - Total Transfers In 2,474,593 2,476,593 2,000 Change in Fund Balance (325,348) (53,265) 272,083 Beginning Fund Balance 1,336,051 1,327,199 {8,852} Ending Fund Balance $ 1,010,703 $ 1,273,934 $263,231 %of Budget 6.8% nla 106.3% 92.6% 96.3% 184.2% 92.1% 7.9% 94.4% 83.8% 103.3% 168.2% nfa 111.0% 92.2% 79.2% 112.2% 105.0% nla 52.2% 0.0% 365.4% 102.6% 100.0% 99.1% 98.3% 93.2% 0.0% 100.0% 96.3% 100.0% 103.3% 100.0% 100.1% Budget - 4,000 85,000 2,655,897 39,609 163,310 612,400 600 550,000 - 94,200 151,316 - 184,200 119,400 41,000 100,000 753,750 - 6,000 30,915 1,800 180,426 800 5,774,623 6,479,682 2,070,058 100 157,320 8,707,160 (2,932,537) 2,701,475 33,000 65,100 2,799,575 (132,962) 1,385,592 $ 1,252,630 FY 2014 Variance of Beginning Fund Balance (BNWC) $ (111,658) Page 7• FY 2014 Contingency-$ 1,252,630 BEHAVIORAL HEALTH Statement of Financial Operating Data FY 2013 Budget, Actual and Variance FY 2014 Budget FY 2013 FY2014 Revenues Marriage Licenses Divorce Filing Fees Domestic Partnership Fee Federal Grants Federal Grant (ARRA) State Grants State Miscellaneous Adult Mental Health Initiative Title 19 Liquor Revenue School Districts Miscellaneous Patient Insurance Fees Patient Fees Interest on Investments Rentals Forfeitures Administrative Fee Interfund Contract-Gen Fund Total Revenues Budget I Actual I Variance 6,500 5,650 (850) 160,000 122,971 (37,029) 45 110 65 252,349 252,331 (18) 63,750 63,750 - 7,795,599 7,552,648 (242,951 ) 61,860 62,361 501 200,000 229,038 29,038 269,446 121,876 (147,570) 141,500 144,595 3,095 69,000 23,317 (45,683) -16,255 16,255 87,532 108,937 21,405 950 1,554 604 25,000 19,900 (5,100) 18,500 16,625 (1,875) -1,118 1,118 5,292,527 5,224,877 (67,650) 127,000 127,000 - 14,571,558 14,094,911 (476,647) I % of Budget 86.9% 76.9% 244.4% 100.0% 100.0% 96.9% 100.8% 114.5% 45.2% 102.2% 33.8% n/a 124.5% 163.6% 79.6% 89.9% n/a 98.7% 100.0% 96.7% Budget 6,500 140,600 100 252,349 25,500 7,893,477 61,860 230,000 144,246 137,000 - - 156,332 1,750 20,500 18,500 - 8,318,643 127,000 17,534,357 Expenditu res Personnel Services Materials and Services Capital Outlay Transfers Out Total Expenditures 11,560,702 6,602,955 50,100 204,000 18,417,757 10,916,057 5,970,799 26,965 204,000 17,117,821 644,645 632,156 23,135 - 1,299,936 94.4% 90.4% 53.8% 100.0% 92.9% 13,095,797 6,828,913 10,000 204,900 20,139,610 Revenues less Expenditures (3,846,199) (3,022,909) 823,290 (2,605,253) Transfers In-General Fund Transfers In-OHP-CDO Transfers In-Acute Care Svcs Transfers In-ABHA Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance 1,307,787 484,494 264,631 524,039 2,580,951 (1,265,248) 3,320,968 $ 2,055,720 1,307,787 484,494 264,631 524,039 2,580,951 (441,958) 3,113,095 $ 2,671,137 - - - - - 823,290 ~207,873~ $ 615,417 100.0% 100.0% 100.0% 100.0% 100.0% $ 1,377,302 - 293,593 - 1,670,895 (934,358) 3,461,651 2,527,293 Variance of Beginning Fund Balance (BNWC) -FY 2014 $ (790,514) * FY 2014 Contingency-$ 2,527,293 Page 8 COMMUNITY DEVELOPMENT Statement of Financial Operating Data FY 2013 Budget, Actual and Variance FY 2014 Budget I I FY 2013 FY 2014 Budget I Actual I Variance I '100T Budget Revenues Admin-Operations 22,090 31,848 9,758 144.2% Admin-GIS 1,250 778 (473) 62.2% Admin-Code Enforcement 166,200 239,264 73,064 144.0% Building Safety 1,273,575 1,563,938 290,363 122.8% Electrical 256,000 336,210 80,210 131.3% Contract Services 111,600 166,428 54,828 149.1% Env Health-On Site Prog 312,971 340,564 27,593 108.8% Planning-Current 637,350 798,221 160,871 125.2% Planning-Long Range 226,421 348,545 122,124 153.9% Total Revenues 3,007,457 3,825,796 818,339 127.2% Expenditures Admin-Operations 1,700,093 1,311,935 388,158 77.2% Admin-GIS 117,778 117,502 276 99.8% Admin-Code Enforcement 228,925 208,357 20,568 91.0% Building Safety 621,087 599,764 21,323 96.6% Electrical 203,231 200,596 2,635 98.7% Contract Services 141,745 163,822 (22,077) 115.6% Env Health-On Site Program 159,636 160,291 (655) 100.4% Planning-Current 642,315 581,155 61,160 90.5% Planning-Long Range 463,401 356,807 106,594 77.0% Transfers Out (DIS Fund) 179,155 179,155 -100.0% Total Expenditures 4,457,366 3,879,383 577,983 87.0% Revenues less Expenditures (1,449,909) (53,586) 1,396,323 Transfers In General Fund -Gen Ops 854,872 854,872 -100.0% General Fund -UR Planning 495,360 495,360 -100.0% A&T Reserve (DIS assistance) 89,577 89,577 -100.0% Other 100 -{100} 0.0% Total Transfers In 1,439,909 1,439,809 {100} 100.0% Change in Fund Balance (10,000) 1,386,223 1,396,223 Beginning Fund Balance 10,000 192,482 182,482 Ending Fund Balance $ -$1,578,705 $1,578,705 FY 2014 Variance of Beginning Fund Balance (BNWC) * FY 2014 ContingencY-$ 384,103 Budget 56,243 1,500 178,000 1,247,359 283,073 204,800 288,484 634,602 274,527 3,168,588 1,675,007 124,246 274,876 666,399 218,300 162,658 165,132 646,709 418,512 179,035 4,530,874 (1,362,286) 465,121 495,360 89,518 100 1,050,099 (312,187) 696,290 $ 384,103 $ 882,415 Page 9 ROAD Statement of Financial Operating Data FY 2013 Budget, Actual and Variance FY 2014 Budget 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 City of Sisters City of La Pine Admin Recovery (SOC) Miscellaneous Road Vacations Interest on Investments Grants-Private Interfund Contract Equipment Repairs Vehicle Repairs LID Construction Vegetation Management Forester Other Inter-fund Services Inter-Fund Sales -Fuel Sale of Equip &Material Total Revenues Expenditures Personnel Services Materials and Services Capital Outlay Transfers Out Total Expenditures Revenues less Expenditures Trans In -Solid Waste Trans In -Transp SOC Trans In-Road Imp Res Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance FY2013 FY2014 Budget I Actual I Variance I "10 of Budget Budget 1,200 - 140,000 356,270 - 773,452 10,554,500 310,000 370,000 10,000 10,000 - 20,000 1,000 18,000 - 562,000 220,000 90,000 1,000 - 1,500 12,500 550,000 270,000 -2,772 2,772 n/a 7,000 7,335 335 104.8% 40,000 140,591 100,591 351.5% 396,826 1,265,279 868,453 318.8% -2,618 2,618 n/a 542,290 542,290 -100.0% 10,790,043 10,495,426 (294,617) 97.3% 25,000 45,486 20,486 181.9% 350,000 11,554 (338,446) 3.3% 10,000 1,861 (8,139) 18.6% 10,000 10,000 -100.0% -3,565 3,565 n/a 20,000 24,116 4,116 120.6% 1,000 -(1,000) 0.0% 15,000 32,342 17,342 215.6% -1,948 1,948 n/a 690,000 526,110 (163,890) 76.2% 220,000 255,369 35,369 116.1% 90,000 82,542 (7,459) 91.7% 10,000 -(10,000) 0.0% 25,000 49,503 24,503 198.0% 25,000 24,628 (372) 98.5% 10,000 30,387 20,387 303.9% 525,000 623,074 98,074 118.7% 193,600 287,313 93,713 148.4% 13,995,759 14,466,108 470,349 103.4% 14,271,422 5,365,202 5,303,241 61,961 98.8% 5,385,717 9,438,662 7,277,398 2,161,264 77.1% 10,306,609 2,037,300 67,987 1,969,313 3.3% 2,882,108 275,000 275,000 -100.0% 17,116,164 12,923,627 4,192,537 75.5% 450,000 19,024,434 (3,120,405) 1,542,481 (3,722,188) (4,753,012) 276,272 276,272 -100.0% 282,148 250,000 -(250,000) 0.0% 400,000 12,000 -{12,000} 0.0% 538,272 276,272 (262,000) 51.3% (2,582,133) 1,818,753 4,400,886 4,719,551 4,723,852 4,301 $2,137,418 $6,542,605 $4,405,187 1,000 683,148 (4,069,864) 6,014,368 $1.944.504 Variance of Beginning Fund Balance (BNWC) -FY 2014 $ 528,237 Page 10 .. FY 2014 ContingenCY-$ 1,944,504 I , .~ I I ADULT PAROLE & PROBATION Statement of Financial Operating Data FY 2013 Budget, Actual and Variance FY 2014 Budget 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 Expenditures Personnel Services Materials and Services Capital Outlay Total Expenditures Revenues less Expenditures Transfers In-General Fund Change in Fund Balance Beginning Fund Balance Ending Fund Balance FY2013 FY2014 Budget I Actual I Variance I% of Budget Budget 219,240 219,240 -100.0% 219,240 4,301 4,301 -100.0% 4,301 15,000 -(15,000) 0.0% 15,000 13,826 22,329 8,503 161.5% 13,826 2,748,556 2,748,555 (1 ) 100.0% 2,951,504 22,500 14,136 (8,365) 62.8% 13,376 4,500 4,648 148 103.3% 4,500 130,000 177,947 47,947 136.9% 156,000 190,000 189,330 (670) 99.6% 175,000 9,000 5,743 (3,257) 63.8% 6,000 50,000 50,000 -100.0% 50,000 -250 250 n/a - 50,000 50,000 -100.0% 50,000 74,832 63,906 ~10,926~ 85.4% 73,938 3,531,755 3,550,384 18,629 100.5% 3,732,685 3,091,291 2,956,034 135,257 95.6% 3,326,077 900,867 912,384 (11,517) 101.3% 955,003 100 -100 0.0% 100 3,992,258 3,868,418 123,840 96.9% 4,281,180 (460,503) (318,034) (105,210) (548,495) 435,328 435,328 -100.0% 451,189 (97,306)(25,175) 117,294 142,469 707,953570,000 630,226 60,226 $ 544,825 $ 747,520 $ 202,695 $ 610,647 FY 2014 Variance of Beginning Fund Balance (BNWC) $ 39,567 * FY 2014 Contingency-$ 610,647 Page 11 CHILDREN & FAMILIES COMMISSION Statement of Financial Operating Data FY 2013 Budget, Actual and Variance FY 2014 Budget Revenues Federal Grants Title IV -Family Sup/Pres HealthyStart Medicaid Youth Investment State Prevention Funds HealthyStart /R-S-G OCCF Grant Charges for Svcs-Misc Program Fees Court Fines & Fees Interest on Investments Donations Interfund Grants Total Revenues Expenditures Personnel Services Materials and Services Total Expenditures Revenues less Expenditures Transfers In General Fund General Fund -Other Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance FY 2013 FY 2014 %of Budget I Actual I Variance I Budget Bu~get 304,556 252,020 (52,536) 82.7% 402,044 39,533 54,151 14,618 137.0% 19,767 85,000 80,557 (4,443) 94.8% 30,000 196,898 181,435 (15,463) 92.1% - 48,122 65,270 17,148 135.6% - 119,539 419,796 392,440 (27,356) 93.5% 219,951 219,950 (1 ) 100.0% 89,475 8,000 5,148 (2,852) 64.4% 2,000 -5,645 5,645 n/a - 79,485 73,959 (5,526) 93.0% 75,034 1,000 3,659 2,659 365.9% 1,000 2,000 13 (1,988) 0.6% - 320,874 358,343 37,469 111.7% 350,375 1,725,215 1,692,590 (32,625) 98.1% 1,089,234 647,474 570,985 76,489 88.2% 573,849 1,573,476 1,424,002 149,474 90.5% 1,093,135 2,220,950 1,994,987 225,963 89.8% 1,666,984 (495,735) (302,397) 193,338 (577,750) 275,984 275,984 -100.0% 278,739 - - -n/a 89,350 275,984 275,984 -100.0% 368,089 (219,751) (26,413) 193,338 (209,661) 511,994 567,120 55,126 375,704 $ 292,243 $ 540,707 $ 248,464 $ 166,043 FY 2014 Variance of Beginning Fund Balance (BNWC) $ 165,003 * FY 2014 Contingency-$166,043 Page 12 SOLID WASTE Statement of Financial Operating Data FY 2013 Budget, Actual and Variance FY 2014 Budget FY 2013 Budget I Actual I Variance I Operating Revenues Miscellaneous 22,000 19,127 (2,873) Franchise 3% Fees 200,000 209,076 9,076 Commercial Disp. Fees 860,000 971,213 111,213 Private Disposal Fees 1,314,000 1,376,005 62,005 Franchise Disposal Fees 4,000,000 3,980,498 (19,502) Yard Debris 73,000 107,801 34,801 Special Waste 25,000 73,568 48,568 Interest 7,500 8,118 618 Leases 10,801 10,801 - Other -1,680 1,680 Recyclables 45,000 47,033 2,033 Other Sales -1,451 1,451 Total Operating Revenues 6,557,301 6,806,370 249,069 Operating Expenditures Personnel Services 1,733,321 1,651,419 81,902 Materials and Services 2,989,315 2,808,337 180,978 Debt Service 946,711 946,711 ­ Capital Outlay 83,000 76,335 6,665 Total Operating Expenditures 5,752,347 5,482,802 269,545 Operating Rev less Exp 804,954 1,323,569 (20,476) Transfers Out Road 276,272 276,272 ­ Capital Reserve 630,000 630,000 ­ Total Transfers Out 906,272 906,272 ­ Change in Fund Balance (101,318) 417,297 518,615 Beginning Fund Balance 700,513 807,470 106,957 Ending Fund Balance $ 599,195 $1,224,767 $625,572 Variance of Beginning Fund Balance (BNWC) -FY 2014 * FY 2014 Contingency-$ 588,009 %of Budget 86.9% 104.5% 112.9% 104.7% 99.5% 147.7% 294.3% 108.2% 100.0% n/a 104.5% n/a 103.8% 95.3% 93.9% 100.0% 92.0% 95.3% 100.0% 100.0% 100.0% FY2014 Budget 22,000 200,000 954,100 1,309,350 4,095,525 85,000 25,000 8,000 10,801 - 45,000 - i f, t 6,754,776 1,868,124 3,311,993 930,157 55,000 6,165,274 589,502 $ 282,148 545,000 827,148 (237,646) 825,655 588,009 $ 399,112 J Page 13 RISK MANAGEMENT Statement of Financial Operating Data FY 2013 Budget, Actual and Variance FY 2014 Budget Revenues Inter-fund Charges: General Liability Property Damage Vehicle Workers' Compensation Unemployment Claims Reimb-Gen Liab/Property Process Fee-Events/Parades Miscellaneous Skid Car Training Interest on Investments TOTAL REVENUES Direct Insurance Costs: GENERAL LIABILITY Settlement / Benefit Defense Professional Service Insurance Loss Prevention Miscellaneous Repair / Replacement Total General Liability PROPERTY DAMAGE Insurance Repair / Replacement Total Property Damage VEHICLE Insurance Loss Prevention Repair / Replacement Total Vehicle WORKERS' COMPENSATION Settlement / Benefit Insurance Loss Prevention Miscellaneous Workers' Comp Losses Total Workers' Compensation UNEMPLOYMENT -Settlement/Benefits Total Direct Insurance Costs Insurance Administration: Personnel Services Materials & Service Capital Outlay Total Insurance Administration Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance FY2013 Budget Actual Variance 262.333 313.480 173,635 1.440,176 250,000 60,000 2.000 550 16.000 15.050 2,533,224 262.333 - 313,480 - 173,635 - 1,448.553 8.377 254.165 4.165 34,401 (25.599) 1,300 (700) 76 (474) 23,060 7,060 12.226 ~2,824} 2,523,228 (9,996) 382,659 50.919 85.751 148,035 8,790 3.290 200 %of Budget 100.0% 100.0% 100.0% 100.6% 101.7% 57.3% 65.0% 13.8% 144.1% 81.2% 99.6% 300,000 679,645 (379,645) 226.5% 250,000 100,000 1,000,000 250,000 1,900,000 317.896 176.190 100 494.186 2,394,186 139,038 2.000,000 2,139,038 159.171 54,449 213,620 36,380 85.4% 366 16,030 54,919 71,316 28,684 71.3% 367,051 141,960 36,000 46,366 - 591,376 408,624 59.1% 137,082 112,918 54.8% 1,693,039 206,961 89% 308,508 9,388 97.0% 129.225 46.965 73.3% -100 0.0% 437,733 56,453 88.6% 2,130,772 263,414 89.0% 392,456 253,418 2,240,791 240,791 2,633,247 494,209 FY2014 Budget 272.823 326.526 164.150 1.512.188 310.203 40.000 2,300 80 14.000 12,050 2,654,320 400,000 250,000 120,000 800,000 200,000 1,770,000 333.327 197.093 100 530.520 2,300,520 353,800 2,517,479 2,871,279 I IVariance of Beginning Fund Balance (BNWC) -FY 2014 $ 115,768 Page 14 * FY 2014 Contingency-$ 2,871,279 DESCHUTES COUNTY 911 Statement of Financial Operating Data FY 2013 Budget, Actual and Variance FY 2014 Budget Revenues Property Taxes -Current Property Taxes -Prior Federal Grants State Reimbursement Telephone User Tax Data Network Reimb. Jefferson County User Fee Police RMS User Fees Contract Payments Miscellaneous Claims Reimbursement Interest Interest on Unsegregated Tax Total Revenues Expenditures Personnel Services Materials and Services Capital Outlay Total Expenditures Revenues less Expenditures Transfers Out -Reserve Fund Change in Fund Balance Beginning Fund Balance Ending Fund Balance Budget 6,547,687 185.000 240,000 36.000 750,000 30,000 30,000 44,000 278,950 31,000 9,000 - 40,000 600 8,222,237 4,340,490 2,050.202 562,000 6,952,692 1,269,545 500,000 769,545 8,000,000 $ 8,769,545 FY2013 Actual 6,323,533 319.349 - 35.066 767,453 64,247 30,755 69.012 229,103 11,885 10,084 46,760 53,720 603 7,961,569 3,982,162 1,929,460 81,515 5,993,138 1,968,431 500,000 1,468,431 8,883,086 $10,351,517 FY 2014 Variance of Beginning Fund Balance (BNWC) * FY 2014 Contingency-$ 2,815,166 Variance (224,154) 134,349 (240,000) (934) 17,453 34,247 755 25,012 (49,847) (19,116) 1.084 46,760 13,720 3 (260,668) 358,328 120,742 480,485 959,554 698,886 - 698,886 883,086 $1,581,972 %of Budget 96.6% 172.6% 0.0% 97.4% 102.3% 214.2% 102.5% 156.8% 82.1% 38.3% 112.0% nfa 134.3% 100.6% 96.8% 91.7% 94.1% 14.5% 86.2% 100.0% FY2014 Budget 5,947.600 219.007 200,000 36,000 750,000 30,000 30,000 54,000 256,791 137,000 9,000 - 60.000 600 7,729,998 4,432,356 2,132,476 350,000 6,914,832 815,166 7.800,000 (6,984,834) 9,800,000 $ 2,815,166 $ 551,517 Page 15 Deschutes County -Fair and Expo Center Statement of Financial Operating Data FY 2013 Budget, Actual and Variance FY 2014 Budget Revenues Miscellaneous Vending Machines Telephone Fees -Events Special Events Revenues Interest Storage Camping at F & E Horse Stall Rental Concession % -Food Rights (Signage, etc.) Interfund Rentals Interfund Contract Total Revenues Expenditures: Personnel Services Materials and Services Debt Service Capital Outlay Total Expenditures Revenues less Expenditures Transfers In General Fund Room Tax-6% Room Tax -1% Fair &Expo Reserve Annual County Fair Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance Variance of Beginning Fund Balance (BNWC) -FY 2014 * FY 2014 Contingency-$ 234,613 FY2013 FY2014 Budget Actual Variance %of Budget Budget 1,200 1,200 2,000 607,578 1,500 57,441 6,000 30,000 190,000 95,000 2,400 20,000 1,014,319 4,102 - 255 383,339 76 35,283 16,700 48,036 139,006 85,338 2,400 45,000 759,534 2,902 (1,200) (1,745) (224,239) (1,424) (22,158) 10,700 18,036 (50,994) (9,662) - 25,000 (256,487) 341.8% 0.0% 12.8% 63.1% 5.1% 61.4% 278.3% 160.1% 73.2% 89.8% 100.0% 225.0% 74.9% 5,000 1,500 - 395,000 - 54,000 11,000 30,000 152,000 80,000 2,400 - 730,900 831,882 611,223 114,119 14,259 1,571,483 (557,164) 821,293 580,396 114,117 9,000 1,524,806 (765,272) 10,589 30,827 2.19 5,259 46,677 (303,165) 98.7% 95.0% 100.0% 63.1% 97.0% 887,593 483,533 112,974 100 1,484,200 (753,300) 170,000 25,744 82,800 - 264,259 542,803 (14,361) $ 46,373 32,012 320,000 25,744 82,800 50,000 245,000 723,544 (41,728) $ 35,055 $ {6,673} 150,000 - - 50,000 {19,259} 180,741 (122,424) {11,318} {38,6851 188.2% 100.0% 100.0% nfa 92.7% 133.3% 374,186 25,744 189,156 100,000 250,000 939,086 185,786 48,827 234,613 $ (55,500) I I t I ! I I ,l I I t I r I I I Page 16 Health Benefits Trust Statement of Financial Operating Data FY 2013 Budget, Actual and Variance FY 2014 Budget Revenues: Internal Premium Charges Part-Time Employee Premium Employee Monthly Co-Pay COIC Retiree / COBRA Co-Pay Prescription Rebates Claims Reimbursements Vending Machines (Wellness Rebate) Interest Total Revenues Expenditures: Personne' Services (all depts) Materia's & Services Admin & Wellness Claims Paid-Medical Claims Paid-Prescription Claims Paid-OentalMsion Claims Refunds Stop Loss Insurance Premium State Assessments Administration Fee (EMBS) Preferred Provider Fee Health Impact Other -Administration Other -Wellness Admin & Wellness Deschutes On-site Clinic Contracted Services Medical Supplies Equipment Other Total DOC Deschutes On-site Pharmacy Contracted Services Medication and Drugs Other Total Pharmacy Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance I % of Exp covered by Rev FY 2013 FY2014 Budget I Actual I Variance l % of Bud!:let Bud!:let 12,795,000 50,000 630,000 1,300,000 750,000 - - - 80,000 15,605,000 12,874,815 30,280 643,918 1,405,518 963,967 99,330 50,493 1,240 70,959 16,140,540 79,815 (19,720) 13,918 105,518 213,967 99,330 50,493 1,240 (9,041~ 535,540 100.6% 60.6% 102.2% 108.1% 128.5% n/a n/a n/a 88.7% 103.4% 14,269,138 40,000 980,000 1,592,750 958,333 50,493 - - 60,000 17,950,714 207,372 197,101 10,271 95.0% 209,676 $ 11,952,000 1,195,200 1,792,800 - 350,000 160,000 320,000 50,000 55,000 125,353 105,000 16,105,353 822,000 30,000 1,000 33,533 886,533 260,427 2.000.000 64,419 2,324,846 19,524,104 (3,919,104) 13,800,000 91880,896 $ 11,854,240 1,059,923 1,728,916 - 336,407 194,510 334,141 50,841 52,224 101,616 50,210 15,763,028 804,311 33,155 2,170 46,715 886,351 367,193 1,446,770 63,518 1,877,480 18,723,960 (2,583,420) 14,551,028 11,9671607 $ 97,760 135,277 63,884 - 13,593 {34,510) (14,141) (841) 2,776 23,737 54,790 342,325 17,689 (3,155) (1,170) (13,182) 182 (106,766) 553,230 901 447,366 800,144 (264,604) 751,028 2,086,711 99.2% 88.7% 96.4% n/a 96.1% 121.6% 104.4% 101.7% 95.0% 81.1% 47.8% 97.9% 97.8% 110.5% 217.0% 139.3% 100.0% 141.0% 72.3% 98.6% 80.8% 95.9% $ $ 12,321,732 1,064,841 1,825,442 - 375,000 215,000 330,000 55,000 55,000 60,162 76,739 16,378,916 915,000 10,000 250 38.310 963,560 289.004 1,500.000 11,876 1,800,880 19.353.032 (1,402,318) 11,700,000 10297682 86.2% 92.8%! Variance of Beginning Fund Balance (BNWC) -FY 2014 $ 267,607 • FY 2014 Conlingency-$ 10,297,682 Page 17 Total· BOCC Department Conf/Sem & EducrTraining Travel Meals ..... .. AccommodaiiO-n-s-­ Airfare Mileage Reimbursement -Ground Transport·· 125 . Total • eOCCDepartment -'. 125 i 678 .£Y2013 Original~ud9_et ___;____ J APpropriation Transfer : FY 2013 Final Budget j , Per~nt()f£Y 20'@~udgetE:xpen.c:Led 15 i 775 [ 20 i 740 66 76 857 i 119i---' ­ . 339 1,~60 . ~83 t· 562 557 831 800 j 65 293 , I.1 BOCC County College OfficeiCopierSupplies Meeting Supplies I ~ --------t-­ Total BOCC County College Deschutes County General Support Services -BOCC Conference/Seminar, Educationrrraining and Travel Expenditures County College Expenditures FY 2013 35 I30 10 65 :. t _~o·r. 127 : 66' 82 119 •. ~t=~~ i 30 i 566 79.0 i 683__ I - 557---_. 704 65 !----so 262 355: .'i5-.--65 ~ : -'.. _._, 75i 65 BOCC Conference & Trav .. ' , Jul , Aug , Sep , Oct 'NOV I Dec I Jan I Feb , Mar , Apr I May , Tammy Baney __ Conf/Sam & EducfTraining L. -.__ 8451Travel Meals - ­_. 408 i Accommodations .~~.-._J.-961 t==-_ . Airfare . ----, . -632 • 599 4,294 ' -177 • ~.~~~~~fi~~~~W:~~ng·----=-L -=-:. .. --~. Total Banev 599 ' 8,317 ! Alan Unger Cc,nf/Sem&EduCltraining ! -;:'E~~-lTravel Meals-------·­ Accommodations -~,0521 1,481[_ Airfare 327 ' 327"...~J 2JJ53 1 3,065 I Ground Transport/Parking .Mit~Re reimbursel11ent _-I -~ Total Unger 4,754 1 5,950 '•.... Tony DeBone j i 1 ! _Gonf/Sem & EducfTrai l1il'JL 30 15_; 470! 10· 35_35+258_L___.1&33 -j---___..... . Travel Meals .._~_ 76,_ 20 I 25 . 121 Accommodations 429 339 169 Airfare .._--. .' -T . I • I • I - - • I -i~---; t -;­ ~~:~~:t~~~~~01e_nt---'--I--:---t' -~---+-----: -i ~71 r :~__5~~_ :,-~~91.---~0.?1.·· ~+~~~4 _ . ~3~~ iOtal DeBone [-301 ··.=t-'-H;!1~369!' fO!657 ' r 1,318'-1 '505i I 869111'114~' 5,921 I ! ~ ! ~ i ,1 i Budget 3,068 2,500 916 1,obo~ '4~379 6,000 958 1,OOQ 10,6i6 4,500... iso196 20,187 ~ 15.2~0_ 8,500 23,750 85.0% , I 85 M_-l, __ . .12.4~j_761 811' 869 =",:...=..:.,-~+-= 811 j 869 2,526. 7/11/2013 ~__~"'_"""''''''''_'''''~_''''~~~~f '" •. ' 11 ~ .,U, ~ , f'f"'!ttIIC' _.,.....,._r',-"'...'~·"""~w."'l""-_"'._~"""'"'__~....._,.'*" .. ~""l ~-""""""""''''''f'''''''''''~~~''1~-1!!/Oi'''1I >1'6111 )I>l!I;l>, ~ * """""'~1'O!~"'il""~:'m!I~"'~::m""""!"'l'~:tlw,~bJ!II 'U\ln~~=~ F>~~~. Deschutes County Municipal Debt $ 632,083 0.53% Corporate Notes 10,267,718 8.67% Time Certificates 5,205,278 4.40% U. S. Treasuries 0.00% Federal Agencies 0.00% Bankers' Acceptances 0.00% LGIP/BOTC 102,296,173 86.40% Total Investments $ 118.401.252 100.00% Total Portfolio: By Investment Types Corporate Time Notes Certificates 9%Municipal 4% Debt LGIP/BOTC 86% Investments By County Function General $ 118,401,252 $ Investment Income Fiscal Year 2012-13 Jun-13 1 1 Y-T-D 55,628 $ 720,756 -- Total Investments $ 118,401,252 Total Investment Income Less Fee: 5% of Invest. Income Investment Income -Net 1$ 55,628 (2,781) 52,846 720,756 (36,038) $ 684,718 Category Maximums: U.S. Treasuries 100% ~LGIP 100% Federal Agencies 75% Banker's Acceptances 25% Time Certificates 25% Municipal Debt 25% Commercial Paper 20% Term Maximums: 0-18 Months 100%1 -­ 19 -24 Months 30% c ttC 3 Month Treas. ~ 0.04% 12 Month Treas. ~ 0.15% 3 Month C P ~ 0.13% Months to Maturity 18 Months 92% 24 Months 8% 1 36~?2C3!<86 46625HHP8 ofAmerica _.t J _ _ of ~~~_Cascades ~ 1~astleOak?e~. u.rit!~ t . (.COIUiTl bia S!at~ Bal'!~ It lI H~rTl~.!ed~ral B..ank I + Key Bank I . Piper Jaffray 1 AmericanWest Bank (formerly, priemerwest)l' RBC Oain Rauscher I E attle NW Securities 1 ~ Sterling Savings Bank . t­-. --._­_ .. , . Umpqua Bank _ r~shin9.!~~ FE!.c!eralifor rmerI Y South Valley) Twe~FaIg~ _ Bankers' Acceptances !' ~ Commercial Paper 4 Corporate Notes . Federal Agencies I~~n~c~!-li~~~~:~ti~fnL CN TO TO TO CN MO No. of Date I Days I r ---;ate 547 1 '0£2611' I ",,101/13 . M5 09119/12 09/19/13 365_. _­-­ 12/05/11 12/05/13 731 -­--­ 07/09/12 01/09/14 549 12/24/12 06/01/14 524 05/06/13 06/01/14 391 06/07/12 06/07/14 730 07/06/12 07/06/!i..j.. ?30 01109113 09l1511 ~ 614_._-.. 04/15/13 01/20/15 645 02/01/13 01/31/15 729 -­- 03/07/13 02/09/15 704 04101113 1 ~3130115 . 72~ Il05/20/13 05/20/15 730 ~ i 62~ .. 5.700% 4 .650% 5.000% 3 .700% 4 .750%, 1Investment Instruments Gov't lnvestiTlen"t'Pool L Mo~rI(efPoor l -.-Total Investments f 1 --t Rate .dd ~~=inal Cost I I Market Value II ....:-.~.....-::.. ~. I Date 0.5QO% 2.0~0.Og.9~gg I I ,"'!4,.972.22~ 2 .015...! 94.44 N/C 1.150% 2,158,400.QQ 2,008 ,320.00 ~,201 ,083.33 N/C 0 .150% I 100,000.00 100,118 .75 100,152 .08 NC ~ 0.470% 140,000.00 141 ,049:1 4 .~~.3.~,!! N/C 0 .650% I 2,00Q,OOO .00 ~,012 , 8.9~,~ ?}!.!~,8~~.:2g N/C 0.715% ~1.,?~0.00 },071 ,z.~g:OO ~,). ~3,55~}3 N/C 0 .300% ?~0,08~. 0Q., E5?6.~Q!!~~Q 632 ,083.33 NC 0.400% '?,!Q.QOO ~O() 241 .037.33 241 ,946.67 N/C 0.600% 240 .000.00 __£41-,-440.00 242,920 .00 ! N/C 1,571,670.00 1,619, 937 '~ N/C 2,077,?8Q.QQ 2, 1}9,5,27,58 N/C 140 ,1J6..?? 140,567.00 N/C ?,1 1.9,780.09 j. 2, 1 8£ ,s,2.!J..1 I N/C 10Q,03T9.2 100 ,303 .33 N/C O . 750 ~1· 200 ,000 .00 200 ,174 .51 i=t­203.033.56 1 N/C -~ I f 0. 717 °1/ 15,915,938.44 1 15,657,756.23 ~~,.1.~~07~F I 0.540% 99',5T6,586.70 99,51"6,586 .70 99,516,586.70 .­---=­2,779,586.22 2,779,586.222,779,586.22 $118,212,111.36 J$117,953,929.15 $118,401,252.29 . . ­- 0.53% 10 , 267 , 717.~? j 8.67% 5,205,278 .19 1 4.40% 0.00% 0.00% + • I, 0.00% 86.40%. 100.00% ---­ 0.700% 0 .800% 0 .200% 0.750% 0.150% 1,601,475.00 2,101,360.00 J40,Q.,OQ:00 2, 2.52,379~4 10Q,QO..0 .09 Beginning Balance 20,000.00$ Beginning Balance $21,166.00 Beginning Balance $20,000.00 Beginning Balance $20,000.00 Q1 -1,500.00 Q1 -500.00 Q1 -500.00 Q1 0.00 Q2 Q2 Q2 Q2 Q3 Q3 Q3 Q3 Q4 Q4 Q4 Q4 Total Spent -1,500.00 Total Spent -500.00 Total Spent -500.00 Total Spent 0.00 Balance Remaining 18,500.00$ Balance Remaining $20,666.00 Balance Remaining $19,500.00 Balance Remaining $20,000.00 Commissioner Unger Commissioner Baney Commissioner DeBone Fundraising Activities Deschutes County Discretionary Grant Program Status as of 8/21/2013 Notes: Total Available in FY 2013-14 = $81,666 * Allocated for Fundraising Activities: $20,000 * Allocated for Commissioner Awards: $61,666 (Includes $1,666 unspent in FY 2012-13 by Commissioner Baney) Organization Funded Qtr Reviewed Req DeBone Baney Unger Total Description Central Oregon Forest Stewardship Y 1 8/5/2013 $2,500.00 $500.00 $500.00 $1,500.00 $2,500.00 Deschutes Collaborative Forest Project Support Total Year to Date $500.00 $500.00 $1,500.00 $2,500.00 FY 2013-2014 Discretionary Grant Applications - - FY 2013-14 Vide,? lottery Fund _ _~~___1__ st ~uarter Oiscret~~nary~!:~_n!.~~ards Organization Central Oreg().!lForest Stewardshie.£.oundation Latino Community Association Arts Central Total Allen Unger $1,500.00 $500.00 $0.00 _~__~t----,--­$500.00 1 $500.001 $500~001-$1,500.00r--$5,500.00 Tamm'il:Janeyl TotalTony oeson.e _t~_FundraISlng.. .( 1$500.001 $500.00 $0.00 $2,500.00 $500.00 1 $500.001 - _ $9.00 I -~-$1,500.00 $0:001 $0.00 1 $1,500.00, $1,500.00 %;;4! 'II)i\.ii\1iJi :;; --'1'11'...,. ~\l!""i,1 k ... , M, .>.9,._ HMli¥M.#-\II"',q +1. Q."" 1m; 4\);;\% ;X4"yi,k",*iIf'~"'''' "'!iAHMrlCiffl t;,~;4l,Q\ ,,~~:'~~'''I''l'~ \(:;;;:;*"i4iP""'~""",,",_~n"'~..~,* *'<;1',,#4. +.