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
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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
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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
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