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Finance Update
Monthly Meeting with Board of Commissioners Finance Director/Treasurer AGENDA September 25, 2013 (1) Monthly Investment Report (2) August 2013 Financials ~ Municipal Debt Corporate Notes Time Certificates U. S. Treasuries Federal Agencies Bankers' Acceptances LGIP/BOTC $ 632,083 9,650,501 7 ,216,462 104,965 ,666 0.52% 7.88% 5.89% 0.00% 0.00% 0.00% 85 .71% Total Investments $ 122.464.712 100.00% Total Portfolio: By Investment Types Corporate TimeNotes Certificates7.9% 5.9% lGIP/BOTC 85 .7% Investments By County Function General $ 122,464,712 $ Investment Income Fiscal Year 2013·14 Aug·13 I I Y·T·D 56 ,927 $ 113,098 . - Total Investments $ 122,464,712 Total Investment Income Less Fee : 5% of Invest. Income Investment Income· Net 1$ 56,927 {2,846) 54,080 113,098 {5 ,655) $ 107,443 Yield Percentages -~.~BOTe I L GIP ~ 0 .53% 0.53% Investments ~ 0.61 % 0.67% Averag e ~ 0.54% 0.55% Category Maximums: U.S . Treasuries 100% '-ILGIP 100% "-J Federal Agencies 75% Banker's Acceptances 25% Time Certificates 25% Municipal Debt 25% Commercial Paper 20% {;e tt 3 Month Treas . ~ 0.03% 12 Month Treas. ~ 0.12% 3 Month e p ~ 0.11% Term Maximums: 0-18 Months 100%1-- 19 -24 Months 30% Months to Maturity 18 Months 98% 24 Months 2% 1 Memorandum Date: September 16, 2013 To: Board of County Commissioners Tom Anderson, County Administrator From: Wayne Lowry, Finance Director RE: Monthly Financial Reports Attached please find August 2013 financial reports for the following funds: General (001), Community Justice -Juvenile (230). Sheriffs (255, 701,702), Public Health (259). Behavioral Health (275), Community Development (295), Road (325), Community Justice -Adult (355). Commission on Children & Families (370-399), Solid Waste (610), Insurance Fund (670), 9-1-1 (705), Health Benefits Trust (675), and Fair & Expo Center (618). The projected information has been reviewed and updated, where appropriate, by the respective departments. Cc: All Department Heads 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 FinancefTax 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 Through August 31,2013 FY 2014 -Year to Date (17% of Year) FY 2013 FY 2014 I Ufo Of Actual Actual Budget Budget I Projection ~ $ Variance 20,734,019 -0% a) 21,031 ,062 1,108,377 215,909 30% 720,000 2,683,531 603,143 31% b) 1,955,900 866,121 220,693 27% c) 812,421 1,710,900 281,168 20% c) 1,415,487 16,419 4,469 29% c) 15,200 174,794 4,149 2% 184,194 252,869 64,080 31% c) 208,750 74,348 10,150 14% 70,920 100,249 15,167 17% 91,000 2,000 333 17% 2,000 27,723,627 1,419,261 5% 26,506,934 3,439,127 577,958 16% 3,687,131 1,299,189 188,963 13% 1,500,045 58,401 12,553 16% 76,901 5,034,333 852,185 15% 5,638,777 779,725 108,677 13% 846,733 250,880 47,350 16% 299,163 275,329 40,636 16% 258,807 122,139 20,937 16% 129,951 1,221,749 137,651 9% 1,492,993 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 5,638,777 846,733 299,163 258,807 129,951 1,492,993 12,480,872 I 1,986,909 14% 13,930,501 13,930,501 13,930,307 2,000,696 15% d) 13,015,578 13,515,578 {500,000~ 3,987,605 15% 26,946,079 27,446,079 (500,000) 1,312,448 26,411,179 (2,568,344) (439,145) (939,145) 9,059,394 10,371,843 109% 9,500,000 10,371,843 871,843 $ 10,371,843 $ 7,803,499 * $9,060,855 $ 9,432,698 $ 371,843 * FY 2014 Contingency-$ 9,060,855 a) Current year taxes due November, February and May b) PILT received in July -$500,941 c) A & T grant - 1 st Quarter payment received in July d) Transfer to Jail Project Fund for repayment of inter-fund loan (Solid Waste Closure Reserve Fund) Page 1 COMM JUSTICE-JUVENILE Statement of Financial Operating Data Through August 31,2013 Revenues Federal Grants SB #1 065-Court Assess . Jail Funding HB #2712 Discovery Fee Food Subsidy OVA Basic & Diversion Inmate/Prisoner Housing Contract Payments Interest on Investments Leases Grants -Private CFC Interfund Grant Interfund Grant -Gen Fund Miscellaneous Total Revenues Expenditures Personnel Services Materials and Services Capital Outlay Transfers Out Total Expenditures Revenues less Expenditures Transfers In-General Fund Change in Fund Balance Beginning Fund Balance Ending Fund Balance - FY 2014 -Year to FY 2013 Date (17% of Year) I %of Actual Actual Budget -7,090 167% a) 8,606 367 6% 101 ,659 9,142 25% 8,703 1,855 22% 24,650 1,909 8% 354,583 -0% b) 113,760 1,050 1% c) 90,765 -0% d) 6,343 1,175 20% 1,200 300 25% 1,729 122 10% 120,595 -n/a 20,000 -0% 790 -0% 853,383 23,010 4% 4,878,315 799,366 16% 1,086,677 146,410 13% d) --0% 50,400 -0% 6,015,391 945,776 16% (5,162,008) (922,766) 5,344,523 894,724 17% 182,515 (28,042) 995,051 1,177,566 105% $ 1,177,566 $ 1,149,524 * FY 2014 Budget I Projection I $ Variance 4,254 11,715 7,461 6,000 6,000 - 36,568 36,568 - 8,300 8,300 - 24 ,000 24,000 - 364,268 359,149 (5,119) 125,000 125,000 - 120,000 5,000 (115,000) 6,000 6,000 - 1,200 1,200 - 1,250 1,250 - --- 20,000 20 ,000 - 650 650 - 717,490 604,832 (112,658) 5,109,496 5,109,496 - 1,085,433 970,433 115,000 100 -100 3,660 3,660 - 6,198,689 6,083,589 115,100 (5,481,199) (5,478,757) 2,442 5,368,346 5,368,346 - (112,853) (110,411) 2,442 1,125,000 1,177,566 52,566 $1,012,147 $1,067,155 $ 55,008 * FY 2014 Contingency-$ 1,012,147 a) Received late payment for FY 13 grant which increases amount received for FY 14 b) Minimal adjustment from states final figures, received after budget process closed c) $9,300 billing outstanding d) BRS/Maplestar program discontinued, funding eliminated--associated expenditures also reduced by $115,000 Page 2 SHERIFF -Fund 255 Statement of Financial Operating Data Through August 31,2013 Revenues Law Enf Dist Countywide Law Enf Dist Rural Total Revenues Expenditures Sheriffs Division Civil Automotive/Communications Investigations/Evidence Patrol/Civil/Comm Supp Records Adult Jail Court Security Emergency Services Special Services Division Training Division Other Law Enforcement Svcs Non-Departmental Total Expenditures Revenues Jess Expenditures FY 2014 -Year to Date (17% of Year)FY 2013 Actual I BudgetActual 18,708,928 3,386,701 14% 12,206,355 2,134,353 15% 30,915,283 5,521,054 16% 2,263,061 436,236 18% 723,704 182,435 16% 1,837,849 469,087 29% 1,425,223 260,891 18% 8,174,690 1,322,347 15% 685,178 120,890 16% 12,850,417 2,160,372 15% 298,060 48,989 18% 185,439 53,250 24% 1,236,781 246,821 16% 481,717 66,398 13% 667,913 139,722 18% 85,253 13,617 17% 5,521,054 16%30,915,283 -- * FY 2014 Contingency-$ 5,284,491 FY 2014 Budget Projection I $ VarianceI 24,478,462 21,161,510 3,316,952 14,525,221 12,556,982 1,968,239 39,003,683 33,718,492 5,285,191 2,401,838 2,401,738 100 1,110,175 1,110,175 1,643,912 1,643,912 1,472,678 1,472,578 100 8,544,952 8,544,952 774,452 774,352 100 14,384,459 14,384,459 275,852 275,752 100 223,273 223,173 100 1,498,298 1,498,298 527,979 527,879 100 779,623 779,523 100 81,701 81,701 33,719,192 33,718,492 700 * 5,284,491 5,285,891 Page 3 SHERIFF -Expenditure Detail Statement of Financial Operating Data Through August 31, 2013 FY 2013 Actual Expenditures Sheriff's Services Personnel 1,311 ,042 Materials & Services 952 ,019 Capital Outlay Total Sheriffs Services 2,263,061 Civil/Special Units Personnel 637 ,830 Materials & Services 85 ,874 Capital Outlay Total Civil 723 ,704 Automotive/Commun ications Personnel 413 ,153 Materials & Services 1,406 ,033 Capital Outlay 18 ,663 Total Automotive/Communications 1,837,849 Investigations/Evidence Personnel 1,283 ,221 Materials & Services 142 ,001 Capital Outlay Total Investigations/Evidence 1,425,223 Patrol/Civil/Comm Support Personnel 7 ,325,801 Materials & Services 613,033 Capita l Outlay 235 ,856 Total Patrol/CiviUComm Supp 8,174,690 Records Personnel 583 ,461 Materials & Services 101 ,717 Capital Outlay Total Records 685,178 Adult Jail Personnel 10 ,934,201 Materials & Services 1,879 ,643 Capital Outlay 36 ,573 Transfer Out -Jail Debt Service Total Adult Jail 12,850,417 Court Security Personnel 285 .997 Materials & Services 12 ,063 Capital Outlay Total Transport/Court Security 298,060 Emergency Services Personnel 175,729 Materials & Services 9 ,710 Capital Outlay Total Emergency Services 185,439 Special Services Personnel 1,024,967 Materials & Services 175,717 Capital Outlay 36 ,096 Total Special Services 1,236,781 Training Personnel 345,417 Materials & Services 136,300 Capital Outlay Total Training 481 ,717 Other Law Enforcement Services Personnel 607 ,877 Materials & Services 60 ,035 Capital Outlay Total Other Law Enforcement Svcs 667,913 Non-Departmental Materials & Services 85,253 Total Non-Departmental 85,253 Total Expenditures 30,915,283 FY 2014 -Year to Date (17% of Year) FY 2014 Actual I Budget Budget I Projection I $ Variance 233,185 17% 1,411 ,820 1,411,820 203,051 21% 989 ,918 989,918 -0% 100 100 436,236 18% 2,401,838 2,401,738 100 172,070 17% 1,009 ,306 1,009,306 10,365 11% 95 ,769 95,769 -0% 5,100 5,100 182,435 16% 1 ,110,175 1,110,175 65,062 16% 404,407 404,407 398,234 33% 1,202 ,505 1,202,505 5,790 16% 37,000 37,000 469,087 29% 1,643,912 1,643,912 220,455 16% 1,338,593 1,338,593 40,436 30% 133 ,985 133,985 -0% 100 100 260,891 18% 1,472,678 1,472,578 100 1,234,779 16% 7,723,459 7 ,723,459 87 ,568 16% 563 ,921 563 ,921 -0% 257,572 257 ,572 1,322,347 15% 8,544 ,952 8,544,952 115,000 17% 665 ,327 665,327 5,890 5% 109 ,025 109,025 -0% 100 100 120,890 16% 774,452 774,352 100 1,918,322 16% 12,060,079 12,060,079 233,100 12% 1,947,790 1,947,790 8,950 12% 76 ,590 76,590 -0% 300 ,000 300,000 2,160,372 15% 14,384,459 14,384,459 44 ,949 17% 265 ,966 265 ,966 4 ,040 41% 9,786 9,786 -0% 100 100 48,989 18% 275,852 275,752 100 49 ,622 25% 196,825 196,825 3,628 14% 26,348 26,348 -0% 100 100 53,250 24% 223,273 223,173 100 221,991 18% 1,251 ,196 1,251,196 24 ,830 12% 211 ,502 211,502 -0% 35 ,600 35 ,600 246,821 16% 1,498,298 1,498,298 57,972 15% 384 ,725 384 ,725 8,426 6% 143 ,154 143 ,154 -0% 100 100 66,398 13% 527,979 527,879 100 123,512 18% 705,392 705,392 16,210 22% 74,131 74,131 -0% 100 100 139,722 18% 779,623 779,523 100 13,617 17% 81,701 81 ,701 13,617 17% 81,701 81,701 5,521,054 16% 33 ,719,192 33,718,492 70~age 4 - - - - SHERIFF 701 Statement of Financial Operating Data Through August 31, 2013 - FY 2014 -Year to FY 2013 Date (17% of Year) FY 2014 Actual Actual I Budget Budget I Projection I $ Variance 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 Inmate Commissary Fees Work Center Work Crews Concealed Handgun Classes Inmate Telephone Fee Soc Sec Incentive-Fed Medical Services Reimb Sheriff Fees Interest Donations-"Shop with a Cop" Miscellaneous Total Operating Revenues EXPENDITURES & TRANSFE DC Sheriffs Office DC Comm Systems Reserve Transfer to Reserve Fund Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance 15,812,544 -0% a) 16,103,377 817,322 160,644 32% 507,902 24 ,510 -0% 25,500 158 ,199 -0% 115,524 101 ,659 9 ,142 20% 46,143 3 ,289 -0% 5 ,000 1,479,991 369 ,998 23% b) 1 ,584 ,991 284,189 -0% 80,000 --0% 4 ,762 5,000 -0% 5 ,000 20,640 -n/a - 116,646 -0% c) 99 ,318 12 ,051 -0% 10 ,000 39,916 -n/a - 29,756 2,349 16% 15,000 53,237 6,741 13% 50 ,000 8,050 550 16% 3 ,500 97,403 7,731 10% 80,000 14,600 3,200 64% 5,000 20,461 -0% 13,000 314,668 64,494 26% 250 ,000 44,629 5,270 16% 32 ,000 31,717 25,573 49% 51 ,897 21 ,599 4,664 16% 28 ,849 19,512,075 660,356 3% 19,116,763 RS 18,708,928 3 ,386,701 16% .. 24,478,462 80,000 -0% 80 ,000 100,000 -0% 100 ,000 16,103 ,377 507 ,902 25 ,500 115 ,524 46 ,143 5 ,000 1,628,947 43 ,956 80 ,000 4 ,762 5,000 45,632 (53 ,686) 10,000 15,000 50,000 3,500 80,000 5,000 13,000 250,000 32,000 51,897 28,849 - 19,107,033 (9,730) 21,161 ,510 3,316,952 80,000 - 100,000 - 18,888,928 3,386,701 16% 24,658,462 21,341,510 (3,316,952) 623 ,147 (2 ,726,345) (5 ,541,699) (2,234,477) 3,307 ,222 5,883 ,963 6 ,507,110 5 ,541,699 6,507 ,110 965,411 $ 6,507,110 $ 3,780,765 $ -$4,272,633 $4,272,633 * Payment to Sheriffs Fund adjusted monthly to equal actual expenditures attributable to countywide services a) Current year taxes due November, February and May b) 1145 inmate reimbursement will exceed budget amount for the year c) State OJD distributions will be less than planned for the year Page 5 SHERIFF 702 Statement of Financial Operating Data Through August 31,2013 FY 2014 -Year to Date FY 2013 (17% of Year) Actual Actual I 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 Cty General Fund Grant Des Cty Transient Room Tax Asset Forfeiture City of Sisters Des Cty COD Contract Des Cty Solid Waste Contr School D istricts Claims Reimbursement Seat Belt Program Sheriff Fees Court Fines & Fees Interest Grants-Private Donations Miscellaneous Total Revenues EXPENDITURES & TRANSFER S DC Sheriffs Office DC Comm Systems Reserve Transfer to Reserve Fund -0% a)7,698 ,340 404 ,894 78 ,828 30% 53,818 -0% 20,881 -0% 78,750 19,688 26% 40,580 -0% 274,465 10,392 6% 367 1%8,606 143,724 -0% 136,735 -0% 379,050 17%2 ,513,265 -n/a11,760 81 ,113 17%468,060 54,366 9,878 17% 54,366 9,878 17% 46,212 -0% -n/a860 1,610 16%5,390 9,617 1,745 17% 23,741 19%120,247 2,052 17%20,654 -n/a6,500 -n/a11 ,650 44,728 10,887 21% 12,228,468 629,229 5% 12 ,206 ,355 2,134 ,353 15% * 120,000 -0% 100,000 -0% Total Expenditures 12,426,355 2,134,353 17% Change in Fund Balance (197,887) (1,505,124) Beginning Fund Balance 3,244,571 3,046 ,683 Ending Fund Balance $ 3,046,683 $1,541,560 FY 2014 Budget I Projection I $ Variance 7 ,839,932 7,839,932 263,858 263,858 14,500 14,500 25,000 25,000 76 ,500 76,500 26 ,000 26 ,000 169,000 169,000 55 ,000 55,000 150,000 150,000 375,703 375 ,703 2 ,274,297 2,274 ,297 486,678 486,678 59,270 59,270 59 ,270 59,270 40,000 40,000 10,000 10,000 10,000 10,000 125,000 125,000 12,000 12 ,000 53,000 59,669 6,669 12,125,008 12,131,677 6,669 14,525,221 120,000 100,000 12,556,982 120,000 100,000 (1,968,239) 14,745,221 12,776,982 (1,968,239) (2,620,213) (645,305) 1,974,908 2,620,213 3,046,683 426,470 $ $2,401,378 $2,401,378 * Payment to Sheriffs Fund adjusted monthly to equal actual expenditures attributable to countywide services a) Current year taxes due November, February and May Page 6 Revenues Medicare Reimbursement Federal Grant Federal Grant (ARRA) State Grant Child Dev & Rehab Center State Miscellaneous OMAP Family Planning Exp Proj Grants (Intergovern & Pvt) Environmental Health-Water Contract Payments Patient Insurance Fees Health Dept/Patient Fees Vital Records-Birth Vital Records-Death Environmental Health-Lic Fac Interest on Investments Donations Interfund Contract Miscellaneous Total Revenues Expend itu res Personnel Services Materials and Services Capital Outlay Transfers Out Total Expenditures Revenues less Expenditures Transfers In-General Fund Transfers In-PH Res Fund Transfers In-Gen. Fund Other Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance PUBLIC HEALTH Statement of Financial Operating Data Through August 31,2013 FY 2014 -Year to Date (17% of Year)FY 2013 I % of Actual BudgetActual 68 -n/a 630 -n/a -0% 2,700,025 212,500 430,642 16% a) 38 ,154 -0% b) 248,176 1,646 1% b) 578,042 84,451 14% 519,121 43,359 8% 40 ,214 - -0% 174,624 95,224 2,913 2% 214,544 30,040 16% 95,108 17,474 15% 32,475 6,345 15% 112,235 17,660 18% 755,693 33,731 4% 6,262 957 16% 19,366 10,025 557% 162,757 -0% c) 3,425 418 30% 679,661 11%6,008,643 6,344,766 1,036,676 16% 2,036 ,535 237 ,835 11% -0% 157,200 - -0% 8,538,501 1,274,511 nfa (594,850)(2,529,858) 450,246 17% 62,136 2,349,357 -0% 65,100 -0% 2,476,593 450,246 16% (53,265) (144,604) FY 2014 Budget 4,000 85,000 2,655,897 39,609 163,310 612,400 550,000 30,915 94,200 151,316 184,200 119,400 41,000 100,000 753,750 6,000 1,800 180,426 1,400 5,774,623 6,495,548 2,070,058 100 157,320 I Projection I$ Variance 86,085 82,085 85,000 2,660,571 4,674 39,609 83,110 (80,200) 747,400 135,000 550,000 164,924 134,009 94,200 156,316 5,000 184,200 119,400 41,000 100,000 753,750 6,000 10,025 8,225 91,691 (88,735) 1,587 187 5,974,868 200,245 6,495 ,548 2,070,058 100 157,320 8,723,026 8,722,926 100 (2,948,403) (2,748,058) 200,345 2,701,475 2,701,475 33,000 33,000 65,100 65,100 2,799,575 2,799,575 (148,828) 51,517 200,345 1,385,592 1,273,934 P11,658~ $1,236,764 $ 1,325,451 $ 88,687 1,273,934 92%1,327,199 $ 1,129,330 *$ 1,273,934 * FY 2014 ContingencY-$ 1,236 ,764 a) Oregon Health Authority grant projected at amended contract amount b) Received quarterly in arrears Page 7 c) Interfund contract reduced due to elimination of F.T.E. - - - - BEHAVIORAL HEALTH Statement of Financial Operating Data Through August 31, 2013 I "~- FY 2014 -Year to Date (17% of Year) FY 2013 FY 2014 % of Actual Actual Budget Budget I Projection I $ Variance I Revenues Marriage Licenses Divorce Filing Fees Federal Grants Federal Grant (ARRA) State Grants State Miscellaneous Adult Mental Health Initiative Title 19 Liquor Revenue School Districts Patient Fees Interest on Investments Rentals Administrative Fee Interfund Contract-Gen Fund Miscellaneous Total Revenues Expenditures Personnel Services Materials and Services Capital Outlay Transfers Out Total Expenditures Revenues less Expenditures 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 5,650 122,971 252,331 63,750 7,552,648 62,361 229,038 121,876 144,595 23,317 110,491 19,900 16,625 5,224,877 127,000 17,482 1,945 30% 6,500 21,413 15% 140,600 -0% 252,349 -0% 25,500 1,321,414 17% 7,893,477 5,155 8% 61,860 -0% 230,000 34,821 24% 144,246 ~-0% 137,000 -n/a 49,827 32% 158,082 2,925 14% 20,500 1,500 8% 18,500 1,116,441 13% 8,318,643 -0% 127,000 1,845 96% 100 14,094,911 2,557,286 15% 17,534,357 10,916,057 2,005,513 15% 13,082,340 5,970,799 646,754 9% 6,828,913 26,965 -0% 10,000 204,000 -0% 204,900 6,500 140,600 252,349 25,500 7,893,477 61,860 230,000 144,246 137,000 158,082 20,500 18,500 8,318,643 127,000 1,930 1,830 17,536,187 1,830 13,082,340 - 6,828,913 - 10,000 - 204,900 - 17,117,821 2,652,267 13% 20,126,153 20,126,153 (3,022,9091 (94,981) (2,591,796) 1,307,787 484,494 264,631 524,039 229,550 - 48,932 - 17% n/a 17% n/a 1,377,302 - 293,593 - (2,589,966) 1,830 1,377,302 293,593 -- 2,580,951 278,482 1,670,895 1,670,895 (441,958) 183,501 (920,901) (919,071) 1,830 3,113,095 2,671,137 77% 3,461,651 2,671,137 {790,514~ $ 2,671,137 $2,854,638 * $ 2,540,750 $1,752,066 $ (788,684) * FY 2014 Contingency-$ 2,540,750 Page 8 COMMUNITY DEVELOPMENT Statement of Financial Operating Data Through August 31,2013 FY 2013 Actual Revenues Admin-Operations 31,848 Admin-GIS 778 Admin-Code Enforcement 239,264 Building Safety 1,563,938 Electrical 336 ,210 Contract Services 166,428 Env Health-On Site Prog 340,564 Planning-Current 798,221 Planning-Long Range 348 ,545 Total Revenues 3,825,796 Expenditures Admin-Operations 1 ,311,935 Admin-GIS 117,502 Admin-Code Enforcement 208,357 Building Safety 599,764 Electrical 200,596 Contract Services 163,822 Env Health-On Site Pgm 160,291 Planning-Current 581,155 Planning-Long Range 356 ,807 Transfers Out (DIS Fund) 179 ,155 Total Expenditures 3,879,383 Revenues less Expenditures (53,586) Transfers In General Fund -Gen Ops 854,872 General Fund -UR Planning 495,360 A&T Reserve (DIS assistance) 89,577 Other - Total Transfers In 1,439,809 Change in Fund Balance 1,386,223 Beginning Fund Balance 192,482 Ending Fund Balance $1,578,705 * FY 2014 Contingency-$ 384,103 a) Includes $63 ,891 for the Computer Software FY 2014 -Year to Date (17% of Year) FY 2014 I % Of Actual Budget I' Budget ~ PrOjection I $ Variance 7,787 148 45 ,004 319,464 72,700 26,088 96,803 141,187 65,225 14% 10% 25% 26% 26% 13% 34% 22% 24% 56 ,243 1,500 178,000 1,247,359 283,073 204,800 288,484 634,602 274,527 56,243 1,500 178,000 1,247,359 283 ,073 204 ,800 288,484 634,602 274 ,527 774,405 24% 3,168,588 3,168,588 319,403 20% a) 1,610,396 1,610,396 20,195 16% 124,246 124,246 46 ,017 17% 275,515 275,515 99,615 15% 672,796 672,796 36,624 17% 218,300 218,300 35,785 22% 162,658 162,658 31,436 18% 171 ,529 171 ,529 103,527 16% 665,901 665,901 53,590 12% 450,498 450,498 -0% 179,035 179,035 746,191 16% 4,530,874 4,530,874 28,214 (1,362,286) (1,362,286) -0% b) 465,121 (465,121) 82,560 17% 495,360 495,360 -0% b ) 89,518 (89 ,518) -0% 100 !100~ 82,560 8% 1,050,099 495,360 (554,739) 110 ,774 (312 ,187) (866,926) (554,739) 1,578,705 227% 696,290 1,578,705 882,415 $1,689,479 * $ 384,103 $ 711,779 $ 327,676 b) FY 14 revenues are projected to be sufficient to cover FY 14 expenditures Page 9 ROAD Statement of Financial Operating Data Through August 31, 2013 FY 2013 Actual Revenues Federal Grant (ARRA) 7,335 Mineral Lease Royalties 140,591 Forest Receipts 1,265,279 Federal -PIL T Payment State Miscellaneous 542,290 Motor Vehicle Revenue 10,495,426 City of Bend 45,486 City of Redmond 11,554 City of Sisters 1,861 City of La Pine 10,000 Interest on Investments 32,342 Interfund Contract 526,110 Equipment Repairs 255,369 Vehicle Repairs 82,542 Vegetation Management 49,503 Forester 24,628 Other Inter-fund Services 30,387 Inter-Fund Sales -Fuel 623,074 Sale of Equip & Material 287,313 Miscellaneous 35,018 Total Revenues 14,466,108 Expenditures Personnel Services 5,303,241 Materials and Services 7,277,398 Capital Outlay 67,987 Transfers Out 275,000 Total Expenditures 12,923,627 Revenues less Expenditures 1,542,481 Trans In -Solid Waste 276,272 Trans In -Transp SOC Trans In-Road Imp Res Total Transfers In 276,272 Change in Fund Balance 1,818,753 Beginning Fund Balance 4,723,852 Ending Fund Balance $ 6,542,605 FY 2014 -Year to Date (17% of Year) I % Of Actual Budget -n/a 2,132 2% -0% 1,064,365 n/a -0% 1,732,074 16% 19,887 6% 3,328 1% 3,624 36% -0% 6,259 35% -0% 17,979 8% -0% -n/a -0% 1,601 13% 57,841 11% 3,005 1% 3,325 13% 2,915,420 19% 906,106 17% 5,385,717 5,385,717 947,453 9% 10,306,609 10,306,609 -0% 2,882,108 2,882,108 -0% 450,000 450,000 1,853,559 10% 19,024,434 19,024,434 1,061,861 (4,753,012) (3,686,647) 1,066,365 -0% d) 282,148 282,148 -0% 400,000 400,000 -0% 1,000 1,000 -683,148 683,148 1,061,861 (4,069,864) (3,003,499) 1,066,365 6,542,605 109% 6,014,368 6 ,542,605 528,237 $ 7,604,466 * $ 1,944,504 $3,539,106 $1,594,602 * FY 2014 Contingency-$ 1,944,504 a) Payment received annually in January b) One-time PIL T payment. Not anticipated at the time the FY 2014 budget was adopted . c) Billed upon completion of work Page 10 d) Payments to be received in June 2014 from other Road Department funds ADULT PAROLE & PROBATION Statement of Financial Operating Data Through August 31, 2013 FY 2014 -Year to FY 2013 Date (17% of Year) FY 2014 Actual Actual I % ot Budget Budget I Projection I $ Variance Revenues DOC Measure 57 219,240 -0% a) 219,240 State Miscellaneous 4,301 -0% b) 4,301 Alternate Incarceration 7,408 49% c) 15,000 State Subsidy 22,329 3,457 25% 13,826 SB 1145 2,748,555 687,139 23% 2,951,504 Probation Work Crew Fees 14,136 1,280 10% 13,376 Claims Reimbursement 6,997 n/a d) Miscellaneous 4,648 18 0% 4,500 Electronic Monitoring Fee 177,947 35,736 23% 156,000 Probation Superv. Fees 189,330 31,855 18% 175,000 I nterest on Investments 5,743 1,076 18% 6,000 Interfund -Sheriff 50,000 8,333 17% 50,000 Sale of Equipment 250 -n/a Crime Prevention Grant 50,000 -0% e) 50,000 CFC-Domestic Violence 63,906 -0% e) 73,938 Total Revenues 3,550,384 783,299 21% 3,732,685 Expenditures Personnel Services 2,956,034 533,809 16% 3,326,077 Materials and Services 912,384 137,722 14% 955,003 Capital Outlay --0% 100 Total Expenditures 3,868,418 671,532 16% 4,281,180 Revenues less Expenditures (318,034) 111,767 (548,495) Transfers In-General Fund 435,328 75,198 17% 451,189 219,240 4,301 15,000 13,826 2,951,504 13,376 6,997 6,997 4,500 156,000 175,000 6,000 50,000 50,000 73,938 3,739,682 6,997 4,281,080 100 3,326,077 955,003 100 (541,398) 7,097 451,189 Change in Fund Balance 117,294 186,965 (97,306) (90,209) 7,097 Beginning Fund Balance 630,226 747,520 106% 707,953 747,520 39,567 Ending Fund Balance $ 747,520 $ 934,485 * $ 610,647 $ 657,311 $ 46,664 * FY 2014 Contingency-$ 610,647 a) M57 contract not finalized b) Payment usually not received until 3rd quarter c) Utilization of AlP funds trending higher that expected d) One time only revenue event e) Payments received quarterly Page 11 CHILDREN & FAMILIES COMMISSION Statement of Financial Operating Data Through August 31, 2013 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 Actual FY 2014 -Year to Date (17% of Year) Actual ~ % Of Budget 252 ,020 39,533 80,557 196,053 65 ,270 219,950 392,440 5,148 5,645 73,959 3,659 13 358,343 -0% a) -0% -0% -n/a -n/a -0% -0% b) 50 3% -n/a 12 ,848 17% c) 515 52% -n/a -0% d) 1,692,590 13,413 1% 570,985 1,424 ,002 1,994,987 94,438 26 ,103 120,541 16% 3% d) (302,397) (107,128) $ 275,984 - 275,984 (26,413) 574 ,985 548,572 $ 46,456 - 46,456 (60,672) 548,572 487,901 17% 13% 146% * $ FY 2014 Budget I Projection I $ Variance 402,044 19,767 30 ,000 119,539 89,475 2,000 75,034 1,000 350,375 1,089,234 913,061 (176,173) 573,849 573 ,849 1,093,135 998,038 95 ,097 1,666,984 1,571,887 95,097 (577,750) (658,826) (81,076) 278,739 278,739 89,350 89,350 368,089 368,089 (209,661 ) 375,704 (290 ,737) 548,572 (81,076) 172 ,868 1< FY 2014 Contingency-$166,043 a) DFC #11 Grant of $93,750 was not received, CDS #2 grant was reduced by $8,364 b) Relief Nursery grant of $63,329 was not received c) Grant award was higher than budgeted d) Revised based on actual grant award 299,930 (102 ,114) 19,767 30,000 119,539 26,146 (63,329) 2,000 77,086 2,052 1,000 337,593 P2,782} 166,043 $ 257,835 $ 91 ,792 Page 12 SOLID WASTE Statement of Financial Operating Data Through August 31,2013 Operating Revenues Miscellaneous Franchise 3% Fees Commercial Disp. Fees Private Disposal Fees Franchise Disposal Fees Yard Debris Special Waste Interest Leases Recyclables Miscellaneous Total Operating Revenues Operating Expenditures Personnel Services Materials and Services Debt Service Capital Outlay Total Operating Expenditures Operating Rev less Exp Transfers Out Road Capital Reserve Total Transfers Out Change in Fund Balance Beginning Fund Balance Ending Fund Balance * FY 2014 Contingency-$ 588,009 a) Due April 15, 2014 b) Seasonal - FY 2014 -Year to Date (17% of Year)FY 2013 Actual Actual I Budget 19,127 3,363 15% 209,076 5,508 3% a 971,213 175,028 18% 1,376,005 316,406 24% 3,980,498 740,397 18% 107,801 20,760 24% b 73,568 11,400 46% c 8,118 1,546 19% 10,801 2,700 25% d 47,033 8,189 18% 3,131 -n/a 6,806,370 1,285,297 19% 1,651,419 298,095 16% 2,808,337 355,927 11% 946,711 -0% e 76,335 -0% 5,482,802 654,022 11% 1,323,569 631,275 -0% g 630,000 276,272 -0% h 906,272 -0% 417,297 1,285,297 0 807,470 1,224,767 148% $1,224,767 $ 2,510,064 * c) Unpredictable-revenue mainly from clean-up projects d) Sept rent received and posted e) Payments made November and May f) No capital purchases made yet g) Paid quarterly h) Transfers will be made quarterly FY 2014 Budget I Projection I$ Variance 22,000 22,000 200,000 200,000 954,100 954,100 1,309,350 1,309,350 4,095,525 4,095,525 85,000 85,000 25,000 25,000 8,000 8,000 10,801 10,801 45,000 45,000 6,754,776 6,754,776 1,868,124 3,311,993 930,157 55,000 6,165,274 589,502 1,868,124 3,311,993 930,157 55,000 6,165,274 589,502 282,148 282,148 545,000 545,000 827,148 827,148 (237,646) (237,646) 825,655 1,224,767 399,112 $ 588,009 $ 987,121 $399,112 Page 13 RISK MANAGEMENT Statement of Financial Operating Data Through August 31 , 2013 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 5201 Settlement / Benefit 5202 Defense 5203 Professional Service 5204 Insurance 5205 Loss Prevention 5206 Miscellaneous 5207 Repair / Replacement Total General Liability PROPERTY DAMAGE 5204 Insurance 5207 Repair / Replacement Total Property Damage VEHICLE 5204 Insurance 5205 Loss Prevention 5207 Repair / Replacement Total Vehicle WORKERS' COMPENSATION 5201 Settlement / Benefit 5204 Insurance 5205 Loss Prevention 5206 Miscellaneous Total Workers' Compensation 5201 UNEMPLOYMENT -Settlement/Benefits Total Direct Insurance Costs Insurance Administration: Personnel Services Materials &Srvc, Capital Out. &Tranfs. Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance FY 2013 FY 2014 -Year to Date (17% of Year) Actual Actual I %ot Budget 262,333 45,471 17% 313,480 54,421 17% 173,635 27,358 17% 1,448,553 252,031 17% 254,165 51,701 17% 34,401 13 0% 1,300 140 6% 76 9 11% 23,060 1,080 8% 12 ,226 2,523,228 2,187 18% 434,411 16% 382,659 91,518 50,919 5,459 85,751 85 148,035 149,983 8,790 - 3,290 1,825 200 679,645 159,171 - 248,869 62% 166,668 54,449 213,620 366 2,029 168,697 67% 354 16,030 1,165 54 ,919 71,316 367,051 2,694 4,213 4% 68,129 141,960 90,469 36,000 7,408 46,366 591,376 137,082 1,693,039 - 166,006 21% -0% 587,786 308,508 49,919 15% 131,414 2,132,961 22,039 11% 659,744 390,267 (225,333) 2,240,791 2,631,057 2,631,057 2,405,724 -~------------------------~ FY 2014 Budget I Projection I $ Variance 272,823 272,823 326,526 326,526 164,150 164,150 1,512,188 1,512,188 310 ,203 310,203 40,000 40,000 2,300 2,300 80 80 14,000 14,000 12,050 12,050 2,654,320 2,654,320 400,000 450,000 50,000 250,000 250,000 120,000 110,000 (10,000) 800,000 750,000 (50,000) 200,000 180,000 (20,000) 1,770,000 1,740,000 (30,000) 333,327 197,193 2,300,520 333,327 197,093 2,270,420 100 (29,900) 353,800 2,517,479 2,871,279 383,900 2,631,057 3,014,957 30,100 113,578 143,678 * FY 2014 Contingency-$ 2,871,279 Page 14 DESCHUTES COUNTY 911 Statement of Financial Operating Data Through August 31,2013 FY 2013 Actual Revenues Property Taxes -Current 6,323,533 Property Taxes -Prior 319 ,349 Federal Grants 46 ,514 State Reimbursement 35,066 Telephone User Tax 767,453 Data Network Reimb. 64 ,247 Jefferson County 30 ,755 User Fee 69 ,012 Police RMS User Fees 229 ,103 Contract Payments 11 ,885 Miscellaneous 10 ,084 Claims Reimbursement 46 ,760 Interest 54,324 Total Revenues 8,008,083 Expenditures Personnel Services 3,982 ,162 Materials and Services 1,929 ,460 Capital Outlay 81,515 Total Expenditures 5,993,138 Revenues less Expenditures 2,014,945 Transfers Out -Reserve Fund 500,000 Change in Fund Balance 1,514 ,945 Beginning Fund Balance 8,883,086 Ending Fund Balance $ 10,398,030 * FY 2014 Contingency-$ 2,815,166 FY 2014 -Year to Date (17% of Year) FY 2014 I %of Actual Budget Budget I Projection I $ Variance -0% a) 5 ,947,600 5,947,600 62,332 28% 219,007 219,007 -0% b) 200,000 200,000 3,008 8% 36,000 36,000 -0% c) 750,000 750,000 -0% 30,000 30,000 250 1% 30 ,000 30,000 27,197 50% 54 ,000 54,000 -0% d ) 256,791 256,791 -0% 137,000 137,000 2,450 27% 9 ,000 9,000 -n/a 8,692 14% 60,600 60,600 103,929 1% 7,729,998 7,729,998 844,285 19% 4 ,432 ,356 4,432,356 422 ,175 20% 2,132 ,476 2,132,476 -0% 350 ,000 350 ,000 1,266,461 18% 6,914,832 6,914,832 (1,162,532) 815,166 815,166 -0% 7 ,800,000 7,800,000 (1,162,532) (6,984 ,834) (6,984,834) 10,398,030 106% 9,800 ,000 10,398,030 598,030 * $ 2,815,166 $ 3,413,196 $ 598,030$ 9,235,499 a) Current year taxes due November, February and May b) Reimbursement grant for CAD to CAD Capital Expenditures. No Capital expenditures made to date c) Payments received quarterly -October, January , April and July d) Billed annually Page 15 Health Benefits Trust Statement of Financial Operating Data Through August 31, 2013 Revenues: Internal Premium Charges Part-Time Employee Premium Employee Monthly Co-Pay COIC Retiree f COBRA Co-Pay Prescription Rebates Claims Reimbursements Miscellaneous Interest Total Revenues Expenditures: Personnel Services (all depts) Materials & Services Admin & Well ness Claims Paid-Medical Claims Paid-Prescription Claims Paid-DentalNision 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 FY 2014 -Year to FY 2013 Date (17% of Year) I % of Actual BudgetActual 12,874,815 2,380,515 16,7% 30 ,280 2,791 7 ,0% 643 ,918 104,150 10,6% 258 ,413 16,2%1,405,518 179,400 18,7%963,987 99,330 33,755 66 ,9% 50 NfA50,493 50 NfA1,240 70 ,959 10 ,215 17,0% 16,140,540 2,969,339 16.5% 28,534 13,6% 197,101 11,985,615 2,039,247 16,6% a) 175,492 16,5% a)1,059,923 1,728,916 291,536 16,0% a) (131,375) (11,032) NfA 336,407 73,286 19,5% 194,510 42,436 19,7% 334,141 83,438 25,3% 50,841 12,856 23.4% 52,224 4,331 7,9% 6,609 11 ,0% 101 ,616 49 ,996 2,291 3,0% 15,762,814 2,720,491 16.6% 108,741 11 ,9% 804 ,311 4,103 41,0%33,155 -0,0%2,170 46,715 3,225 8.4% 886,351 116,068 12.0% 24,620 8,5%367,193 1,446,770 133,641 8 ,9% 63,518 2,003 16,9% 1,877,480 160,265 8.9% 3,025,358 nfa18,723,746 (56,019)(2,583,206) 14 ,551 ,028 $11,967,822 102% .$ 11,967822 $11,911,803 FY 2014 Budget I Projection $ Variance I 14,269,138 40,000 980 ,000 1,592,750 958,333 50,493 60 ,000 17,950,714 14 ,269,138 17,000 800,000 1,592,750 1,050,000 50,493 50 50 60 ,000 17,839,481 (23,000) (180,000) 91,667 50 50 (111,233) 209,676 209,676 12,321,732 12,321 ,732 1,064,841 1,064,841 1,825,442 1,825,442 (11 ,032) 11,032 375 ,000 375 ,000 215,000 215,000 330 ,000 330,000 55,000 55,000 55,000 55,000 60,162 60,162 76 ,739 76,739 16,378,916 16,367,884 11,032 915 ,000 915,000 10,000 10,000 250 250 38,310 38,310 963,560 963,560 289,004 289 ,004 1,500,000 1,500,000 11 ,876 11,876 1,800,880 19,353,032 1,800,880 19,342 ,000 11,032 (1,402 ,318) (1,502,519) (100 ,201) $ 11,700,000 $11,967,822 267,822 $ 10,297,682 $10,465,302 $ 167!620 1% of Exp covered by Rev 86.2% 98.1% 92.8% 92.2%1 • FY 2014 Contingency-$ 10,297,682, Page 16 FAIR AND EXPO CENTER Statement of Financial Operating Data Through August 31 , 2013 FY 2013 Actual Revenues Miscellaneous $ 4,102 Vending Machines Telephone Fees -Events 255 Special Events Revenues 383,339 Interest 76 Storage 35,283 Camping at F & E 16 ,700 Horse Stall Rental 48,036 Concession % -Food 139 ,006 Rights (Signage, etc.) 85,338 Interfund Rentals 2,400 Annual County Fair (net) 245,000 Interfund Contract 45,000 Total Revenues 1,004,534 Expenditures: Personnel Services 821,293 Materials and Services 580,396 Debt Service 114,117 Cap ital Outlay 9,000 Total Expenditures 1,524,806 Revenues less Expenditures (520,272) Transfers In General Fund 320,000 Room Tax -6% 25,744 Room Tax -1% 82,800 Fair & Expo Reserve 50,000 Total Transfers In 478,544 Change in Fund Balance (41,728) Beginning Fund Balance 35,055 Ending Fund Balance $ (6,673) $ * FY 2014 Contingency-$ 234 ,613 - FY 2014 -Year to Date (17% of Year) % of Actual Budget $ -0 .0% $ 5,000 $ 5,000 $ -0 .0% 1,500 1,500 -n/a 35,214 8 .9% 395,000 395,000 148 N/A -0.0% 54 ,000 54,000 -0 .0% 11 ,000 11,000 1,440 4 .8% 30 ,000 30,000 3 ,808 2 .5% 152,000 152 ,000 6,000 7 .5% 80 ,000 80 ,000 400 16.7% 2,400 2 ,400 -0.0% a ) 250,000 185,000 (65,000) -n/a FY 2014 Budget Projection $ Variance 47,010 4.8% 980,900 915,900 (65,000) 146,227 16.5% 887,593 887,593 38 ,593 8 .0% 483 ,533 483,533 -0 .0% 112 ,974 112 ,974 -0 .0% 100 100 184,820 12.5% 1,484,200 1,484,100 100 (137,809) (503,300) (568,200) (64,900) 62,364 16.7% 374,186 374 ,186 4,290 16 .7% 25,744 25 ,744 31,526 16.7% 189,156 189,156 -0 .0% 100,000 100,000 98,180 14.2% 689,086 689,086 (39,629) 185,786 120 ,886 (64,900) (6,673) 48,827 {6 ,673} {55 ,500} (46,303) $ 234,613 $ 114,213 $ (120,400) a} Revenues and Expenses for the annual fair recorded in a separate fund and the available net income is transferred to the Fair & Expo Center Fund Page 17 __'~",'___'_'_____~ _,~_',a;;f /liI;I"<iit~~r;.'i'~~''t 'Ii'""" &hi" rpM Ut"'Wh *j'~~.iII_it'~';mN;ilf1J'f' '¥lr"llj"lrMo'f*"llilIiI. CAPITAL PROJECTS • Bethlehem Inn • Jail Project • North County Campus • Sisters Health Clinic Deschutes County Bethlehem Inn (Fund 128) FY 2013-Actual; FY 2014-Year to Date Actual, Budget and Projection Through August 31, 2013 Revenues Grants -Private Lease Payments Total Revenues Expenditures Debt Service: Interest Expense Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance FY 2013 Actual FY 2014 -Year to Date (17% of Year) Actual I %of Budget - - 24,408 4,068 24,408 4,068 14,617 2,384 14,617 2,384 1,6849,792 (2,710,173) (2,700,381) 0.0% 16.7% 16.7% 9.8% 9.8% 100.0% FY 2014 Budget I PrOjection 2,700,600 24,408 24,408 2,725,008 24,408 24,408 16,000 24,408 16,000 2,700,600 8,408 (2,700,600) (2.700,381) $ Variance (2,700,600) (2,700,600) 8,408 8,408 (2,692,192) 219 ${2, 700,381) $ (2,698,698) $ $ (2.691.973) $ (2,691.973) a) Interest on August 2013 negative cash balance: $1,180.36. b) Inception through July 31,2013: Revenues -Lease Payments Expenditures: Land/Building (Amertitle) -July 2007 Hickman Williams City of Bend -May 2008 KN EX CO Kleinfelder Total expended on facility Interest on Negative Cash Balance Total expended Net $ 77,292 2,241,313 17,578 250,000 5,289 3,732 2,517,913 258,077 2,775,990 $ (2,698,698) Deschutes County Jail Project (Fund 456) Phase 11-Beginning July 1, 2012 Through August 31, 2013 Project Budget (Note 1) Actual Through August 31, 2013 Committed Projected Total Variance Resources Interest Transfers In: General County Projects (142) General Capital Reserve (143) General Fund (001) Jamison Acq & Remodel (457) (Note 2) Bond Issuance,net Total Resources Expenditures Architect Engineering Environmental Surveying Consulting Building & Grounds Fees & Permits SDCs (water & sewer) Insurance Intemal Service Fund Charges Miscellaneous Administrative Furniture, Fixtures & Equipment Construction -ExpanSion & Remodel Construction Contingency $ 26,157 100,000 1,2SO,OOO 750,000 540,939 8,400,000 11,067,096 820,000 35,000 130,000 180,000 40,000 33,700 30,000 50,000 9,448,396 300,000 $ 9,855 100,000 1,250,000 750,000 540,939 8,400,000 11,050,794 662,515 2,935 593 500 9,127 8,432 7,938 7,311 5,561 $ $ 16,302 151,885 13,332 31,667 16,302 5,600 21,668 121,568 180,000 32,062 26,389 24,439 50,000 9,448,396 286,846 $ 26,157 100,000 1,250,000 7SO,OOO 540,939 8,400,000 11,067,096 820,000 2,935 (2,935) 593 (593) 500 (SOO) 35,000 9,127 (9,127) 130,000 180,000 40,000 33,700 30,000 SO,OOO 9,448,396 286,846 13,154 Total Expenditures 11,067,096 704,911 196,884 10,196,968 11,067,096 (0) Net 10,345,883 (196,884) (10,180,666) (0) (0) Note 1: The project includes the Jail expansion and a remodel for the Medical Unit Note 2: The resources remaining in the "Jamison Acqusition and Remodel Fund" were transferred to this Capital Project Fund Deschutes County North County Services Building Inception through August 31, 2013 Received or ACTUALII Encumbrances II Project to _Expended & Commitments Date RESOURCES: Beginning Net Working Capital Loan Proceeds, net of issuance costs Resources from Fund 140 1,402,013 1,402,013 a) Resources from Fund 142 25,000 25,000 b) Transfer In (Fund 142) 600,000 600,000 Interest Revenue 7,251 7,251 Total Resources 2,034,264 ~034,264 EXPENDITURES: Materials & Services ArchitecturelDesign 51,735 25,000 76,735 b) Engineering Internal Service Fund Charges 16,246 16,246 Fees, Permits & SDCs 1,420 1,420 Utilities 18,474 18,474 Travel -Meals/Mileage Reimb 23 23 Total Materials &Services 87,897 25,000 112,897 Capital Out/ay Land and Building 1,402,013 1,402,013 a) Remodel 230 230 Total Capital Outlay 1,402,243 1,402,243 Contingency Total Expenditures 1,490,140 25,000 1,515,140 Net 544,125 (25,000) 519,125 * The project budget is the consolidation of FY 2012 & FY 2013 and FY 2014 adopted budget Project Budget * 5,500,000 1,402,013 25,000 700,000 50,000 7,677,013 325,000 100,000 31,724 200,000 20,000 676,724 1,402,013 5,481,426 6,883,439 116,850 7,677,013 5,500,000 1,402,013 25,000 700,000 50,000 7,677,013 325,000 100,000 31,724 200,000 20,000 23 676,747 1,402,013 5,481,426 6,883,439 7,560,186 116,827 Variance {23~ ~23~ 116,850 --(23) 116,827 a) The building was purchased in FY 2011 with resources from Project Development and Debt Reserve (Fund 140) -$1,402,013 b) $25,000 was paid to the architect in FY 2011 with resources from General County Projects Fund (Fund 142) Deschutes County Campus Improvement (Fund 463) Inception through August 31, 2013 RESOURCES: Transfer in (Note A) Transfer in -General Fund Oregon Judicial Dept Payment Interest Revenue Total Resources $ 796 ,617 150,000 12 ,750 7,322 966,689 EXPENDITURES: Basement Jail/Boiler Demolition Basement Public File View 1 st Floor Public File View 1 st Floor Restrooms/Haslinger Court 1 st Floor DeHoog Court/Jury Room Acct Area Open Workspace Courthouse DA Offices Hearing Room Justice Building 2 "Stone Building" Internal Service Fund Charges Total Materials &Services JB1 JB2 JB3 JB4 JB5 JB6 JB7 JB8 168,109 141 ,862 117980 401 ,231 55,623 9 ,543 34 ,348 37 ,809 720 5,177 972,401 Net Notes: A . Remaining proceeds from the FF&C borrowing for the OSP/911 Building $ (5,713) Deschutes County Sisters Health Clinic (Fund 464) Inception through August 31 , 2013 ACTUAL Projected RESOURCES: Beginning Net Working Capital Federal Grants 40,000 40,000 500,000 Resources from Fund 142 48,626 48,626 a) 48,626 Transfer in (Fund 142) 100,000 100,000 100 ,000 Interest Revenue 445 445 600 Total Resources 189,072 189,072 649,226 EXPENDITURES: Materials & Services Architecture/Design 56,499 56,499 a) 56,607 Engineering Planning 1,140 1,140 2,000 Surveying 2,029 2,029 2,029 Interfund Charges 2,022 2,022 3,318 Fees, Permits & SDCs 25,549 25,549 25,549 Utilities 2,000 Miscellaneous Project Costs 993 993 993 Miscellaneous Admin Costs 26 26 4 ,000 Total Materials & Services 88 ,258 88 ,258 96,496 Capital Outlay New Construction 55 ,312 497,418 552,730 b) 552,730 Total Capital Outlay 55,312 497,418 552,730 552 ,730 Contingency Total Expenditures 143,570 497,418 640,988 649,226 Net 45,501 (497,418) (451,916) ° a) $48,626 paid to the architect in FY 2012 with resources from General County Projects Fund (Fund 142) b) Additional costs due to delay in the project have not yet been determined . ------------------------------ ----------------------------------- ------------------------ ----------- ------------ -------------------------------------------- - --------------------- Deschutes County General Support Services -BOCC \ Conference/Seminar, Educationffraining and Travel Expenditures I County College Expenditures FY 2014 I I f---------------------------.----r------,--:=~=_:'_:__.___----- FY 20141 BOCC Conference _&_T_r__a__v_e_I_-I-_J_u_1 ______A_u...,:g'---''----_T_ot_a_1--'-___________ _ Tammy Baney Conf/Sem & Educffraining 35 35 Travel Meals Accommodations -- - ---------------~--------- Airfare _Mileage reimbursement 478 478 Ground TransportlPar~k~in:.'"'g'_____________= ___________===____=====____ Total Baney 513 513 ~Ian Unger_ ----------------- Conf/Sem &_~~ucffraJn~_______2_0_5__ 205 ---------------- Travel Meals Accom modations 192 192 ------ Airfare --------------------------------- Mileage reimbursement _ _________ ______________ Gr~_u_n~_!,"~nsportlParkin~ ______-==='------"""===_==== ------------------------------1 Total Unger 397 397 ~-~~----------------..:------===-----..--:--~=---:=-----:=---=~-------------:=---:=---=-----Tony DeBone _ _ ______ _ Conf/Sem & Educffraining --------- - -5-2-0---------------5-20------------------------ ------------------------------------ Travel Meals 82 821----;----------,,----,-:---------------------- Accom modations ------ 618 -----=--=--:-------------==-=--:-------------- 164 781 Airfare 658 50 708 ---=-:-:-:----:--:-------:----------------- Mileage reimbursement --=--=-=------------------------------------------ 105 105 ----------------- Ground Transport 74 74 --- 1,795 474 2,269 ----------------------~------- Total DeBone --------- --...III!!II!IIIII!II...--------...-----_.:: ----------------------------------,.. ------------------------- Total -BOCC Department ___________ _________ _______________________ __________ Conf/Sem & Educf!.r~!!1~ng _________22~____ ~~_ __760 ________________________________ Travel Meals 82 82 -------- Accommodations 810 164 973 ------ 50 708 1--::--:--:----------------------------- ~~re 6~ ----- ------------ Total -BOCC Department 583 583-------=--=--------------------------- 74 74 ---------------------------------j ___________2,!~~ ____98_7____~3,~17_9__________________________ _ _Mileage Rei'!!..~l!rsement __________ _ Ground Transport I---::=-=---=--=-:-::---c=----::----::-----:--::=:----:----,------------- FY 2014 Original Budget 1~~~.s~______________________________________ -- Percent of FY 2014 Budget Expended 20.8% ~-~-~~~~~~~~~~~~~.;...;,;,;;;;;;;;.;~~~~~~-~------~~~~--------~~==~-=----=--=-=--- BOCC County College1----~-_c----=------------------ _~ce~Copier Supplies ___________ _ ----------- --------- Meeting Supplies --------- Total BOCC County College -'""""""........."""'---"""""'".........=--------------- ------------ -------------------------------------"----- NOTE: Above amounts include only those expenditures processed for payment. Additional conference and travel costs may have been incurred, but not processed for payment. 9/5/2013