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Home My WebLink About2013-10-28 Work Session Minutes Minutes of Board of Commissioners’ Work Session Monday, October 28, 2013 Page 1 of 4 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, OCTOBER 28, 2013 ___________________________ Present were Commissioners Alan Unger and Tammy Baney; and by conference call for part of the meeting, Commissioner Anthony DeBone. Also present were Tom Anderson, County Administrator; Erik Kropp, Deputy County Administrator; and, for a portion of the meeting, Susan Ross, Property & Facilities; and Marty Lowry, Finance. No representative of the media were in attendance. Chair Unger opened the meeting at 1:33 p.m. ___________________________ 1. Finance/Tax Update. Wayne Lowry explained that the portfolio is climbing as tax revenue comes in. Regarding investments, the FMHL mortgage amount is larger, as they move into regular investments and out of the pool for a better investment balance. At that point, they can extend maturity limits beyo nd two years. Commissioner Baney asked how the IAC feels about this change. The group then discussed the investment policy and the differences between various investments. The revised policies will come before the Board in the near future. Investments will likely be a maximum of five years rather than two, with a five- year weighted average. There seems to be about a 4-5% increase in tax revenue, better than budgeted. No one needs to adjust revenue yet, but this will change during the year. Tax collections are going smoothly thus far. Sheriff Fund 255 and both of the Sheriff’s service district funds have been put into one statement form. Revenues are tax supported and are coming in, and expenses are at about 24% for the year. Minutes of Board of Commissioners’ Work Session Monday, October 28, 2013 Page 2 of 4 Behavioral Health has a large variance in State grants. This situation is in a lot of flux and revenue may show up on the Oregon Health side. Chair Unger would like to be able to see where the funds went historically and how they are shown in the future, to see the adjustments as they happen. Mr. Lowry stated he could have a sheet showing budget changes at the County level in these funds. Commissioner Baney said that not everything would stay the same since the funds will be competitive. Keeping the programs and appropriate staff will be difficult. Justice Court revenue is about where it needs to be. Regarding Fair & Expo, Chair Unger asked about the lower revenue. Mr. Lowry stated they were $55,000 short at the end of the year. The Annual Fair generated less than projected, and some wor k had to be done on fire systems, which was not anticipated. If the tax levy passes, the funds generated toward the Fair & Expo would be used for marketing and things that have not been done before. This will eventually become additional revenue. Mr. Anderson said that if the room tax measure passes, there is an obligation for them to track new business and revenue and show the taxpayers where this additional money is going. Commissioner Baney stated that it would not be that much money; perhaps $40,000. Mr. Anderson said that COVA still wants to address how they handle existing room taxes. A new contract has been negotiated that implements what the previous proposal detailed. This agreement would show what COVA is doing for the County and how they will be paid. This will require Board approval. They wanted 70% of the incremental amount to go to the Fair & Expo, but that the regular payments would go back to where they were previously. Commissioner Baney asked how the Children & Families’ Commission is being shown. Some people are in different departments now. Mr. Lowry stated that it is winding down but they are still tracking some services and revenue. Mr. Anderson added that this is a fund report, not a department report. There is no department budget for CFC and this is for fund tracking purposes. Minutes of Board of Commissioners’ Work Session Monday, October 28, 2013 Page 3 of 4 Under projects, there are the Bethlehem Inn, North County Campus and the Sisters Clinic. There are some building and campus projects shown. Mr. Anderson stated that there was an anticipated budget initially for all. Susan Ross said it is shown by project and not necessarily by year. They show when it the project started across the years and not necessarily by year. Mr. Lowry said there is an amount transferred into the year for each, showing what is available for each project. Ms. Ross said the Courthouse remodel has several projects broken into phases. There is an estimate per phase. Most will be done in the next year and there is a budgeted amount for each phase. Commissioner DeBone joined the meeting at this point. Chair Unger would like to know costs by project, whether over or under budget, and so on. Commissioner DeBone stated he supports digitizing as many files as possible in the Courthouse and D.A.’s Office. The Jail remodel is making good progress. Ms. Ross said that the foundation is being poured and the parking area is in. The numbers are still within the overall budget amount. Mr. Anderson would like to see the big ticket work itemized, and Commissioner Baney wants to be sure they do not add a lot of things that were not previously approved. Susan Ross left the meeting at this time. In regard to SB 861, PERS reform, Mr. Lowry said it further cut into the COLA retirees get. SB 822 did the same previously. There will not be a change in this biennium. The provisions of SB 822 were temporary and the rate was meant to go back up in a few years. SB 861 makes this reduction more permanent. This means a savings of about $1.2 million to the County. However, this is all being challenged along with SB 822 provisions. There may be a decision in June as to whether it is legal. If found illegal, the impact to the County will be significant for a couple of years. Mr. Lowry said he is working on long-range projections for the reserves, and figuring out how to use those funds until such time they are needed. They need to know they can sustain what they are doing at this time. Commissioner Baney likes having reserves to handle the ups and downs of the economy. It was generally agreed that there are a lot of unknowns regarding PERS, the economy in general and legislation, but they hope to be ready for whatever comes. Mr . Lowry left the meeting at this time. 2. Other Items. The Board discussed an e-mail from a resident of Alfalfa regarding the measure for a fire protection district there. The County cannot take a position on this question. She can do outreach herself, perhaps through the general store. The community drafted the proposal and asked for it to be put on the ballot, with overwhelming support of the residents. She is complaining that it is not a full-time staffed fire station and wants to know who drafted the explanatory statement. Mr. Anderson will find out who the chief petitioner was and she can be put in touch with him. The Board then went into Executive Session, under DRS J92.660(2)(a), employment ofa public officer, at 2:30 p.m. DATED this _ Lf ......:;._ Day of rJUJJ~ 2013 for the -<--Ih./ Deschutes County Board of Commissioners. Alan Unger, Chair Ta ~hair ATTEST: Anthony DeBone, Commissioner ~~ Recording Secretary Minutes of Board of Commissioners' Work Session Monday, October 28, 2013 Page 4 of4 , " 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 DESCHUTES COUNTY BOARD OF COMMISSIONERS 1:30 P.M., MONDAY, OCTOBER 28, 2013 j 1. Finance/Tax Update -Wayne Lowry I I I 2. Other Items I I 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(2)(d), 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 1300 NW Wall St., Bend, unless otherwise indicated. Ifyou have questions regarding a meeting, please call 388-6572. Deschutes County encourages persons with disabilities to participate in all programs and activities. This event/location is accessible to people with disabilities. If you need accommodations to make participation possible, please call (541) 388-6571, or send an e-mail to bonnie.baker@deschutes.org. Monthly Meeting with Board of Commissioners Finance Director/Treasurer AGENDA October 28, 2013 (1) Monthly Investment Report (2) September 2013 Financials .. :WJ:)iSo [01 t fl.C'u'R" Investment Income Investments By County Function Fiscal Year 2013-14 Sep-13 I I Y-T-D General $ 121,566,930 $ 57,616 $ 170,714 -- Total Investments $ 121,566,930 Total Investment Income 57,616 170,714 Less Fee : 5% of Invest. Income (2,881 ) (8,536\ Investment Income -Net $ 54,735 $ 162,178 Municipal Debt Corporate Notes Time Certificates U. S. Treasuries Federal Agencies Bankers' Acceptances LGIP/BOTC Total Investments $ 632,083 0.52% 9,989,873 8.22% 7,216,441 5.94% 0.00% 3,030 ,000 2.49% 0.00% 100,698,532 82.83% $ 121,566,930 100.00% Total Portfolio: By Investment Types Corporate Time Notes 8 .2% Certificates Federal 5.9% Agencies 2.5% LGIP/BOTC 82 .8% 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% 19 -24 Months 30% Yield Percentages -~.~BOTC I LGIP ~ 0.52% 0.53% I nvestments ~ 0.61% 0.61% I Average ~ 0.53% 0.54% C t 3 Month Treas. ~ 0.01% 12 Month Treas. ~ 0.11 % 3 Month C P ~ 0.11% Months to Maturi~ 18 Months 94% 24 Months 6% Memorandum Date: October 16,2013 To: From: Board of County Commissioners Tom Anderson, County Administr Wayne Lowry, Finance Director ator iJ~ RE: Monthly Financial Reports Attached please find September 2013 financial reports for the following funds: Genera.1 (001), Community Justice -Juvenile (230), Sheriff's (255, 701, 702), Public Health (259), Behavioral Health (275), Community Development (295), Road (325), Community Justice -Adult (355), Commission on Children & Families (370-399), Solid Waste (610), Insurance Fund (670), 9-1-1 (705), Health Benefits Trust (675), Fair & Expo Center (618), and Justice Court (123). The projected information has been reviewed and updated, where appropriate, by the respective departments. Cc: All Department Heads GENERAL FUND Statement of Financial Operating Data Through September 30,2013 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 Financerr ax Veterans Property Management Grant Projects Non-Departmental Total Expenditures Transfers Out Total Exp & Transfers Change in Fund Balance Beginning Fund Balance Ending Fund Balance FY 2014 -Year to FY 2013 Date (25% of Year) I '70 aT FY 2014 Actual Actual Budget Budget I Projection I $ Variance 20,734,019 - 1,108,377 298,516 2,683,531 1,148,824 866,121 226,539 1,710,900 387,165 16,419 4,469 174,794 26,558 252,869 77,561 74,348 10,150 100,249 22,750 2,000 500 27,723,627 2,203,032 3,439,127 872,449 1,299,189 287,256 58,401 16,686 5,034,333 1,284,758 779,725 216,785 250,880 72,178 275,329 61,824 122,139 31,417 1,221,749 196,923 12,480,872 3,040,275 13,930,307 3,494,484 26,411,179 6,534,758 1,312,448 (4,331,727) 9,059,394 10,371,843 $ 10,371,843 $ 6,040,116 0% a) 21,031,062 21,031,062 41% 720,000 720,000 59% b) 1,955,900 1,955,900 28% c) 812,421 812,421 27% c) 1,415,487 1,415,487 29% c) 15,200 15,200 14% 184,194 184,194 37% c) 208,750 208,750 14% 70,920 70,920 25% 91,000 91,000 25% 2,000 2,000 8% 26,506,934 26,506,934 24% 3,687,131 3,687,131 19% 1,500,045 1,500,045 22% 76,901 76,901 23% 5,638,777 5,638,777 26% 846,733 846,733 24% 299,163 299,163 24% 258,807 258,807 24% 129,951 129,951 14% 1,392,993 1,392,993 22% 13,830,501 13,830,501 26% 13,615,578 13,615,578 24% 27,446,079 27,446,079 (939,145) (939,145) 109% 9,500,000 10,371,843 871,843 * $8,560,855 $ 9,432,698 $ 871,843 .. FY 2014 Contingency-$ 8,560,855 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 Page 1 COMM JUSTICE-JUVENILE Statement of Financial Operating Data Through September 30, 2013 FY2013 Actual Revenues Federal Grants - SB #1 065-Court Assess. 8,606 Jail Funding HB #2712 101,659 Discovery Fee 8,703 Food Su bsidy 24,650 OVA Basic &Diversion 354,583 Inmate/Prisoner Housing 113,760 Contract Payments 90,765 Interest on Investments 6,343 Leases 1,200 Grants -Private 1,729 CFC Interfund Grant 120,595 Interfund Grant -Gen Fund 20,000 Miscellaneous 790 Total Revenues 853,383 Expenditures Personnel Services 4,878,315 Materials and Services 1,086,677 Capital Outlay - Transfers Out 50,400 Total Expenditures 6,015,391 Revenues less Expenditures (5,162,008) Transfers In-General Fund 5,344,523 Change in Fund Balance 182,515 Beginning Fund Balance 995,051 Ending Fund Balance $ 1,177,566 * FY 2014 ContingencY-$ 1,012,147 FY 2014 -Year to Date (25% of Year) I '¥oot Actual Budget 7,090 1,550 9,142 1,870 1,909 - 10,350 - 1,770 300 157 - - - 167% a) 26% 25% 23% 8% b) 0% c) 8% d) 0% e) 30% 25% 13% nla 0% 0% FY2014 I Projection I $ Variance Budget 4,254 11,715 6,000 6,000 36,568 36,568 8,300 8,300 24,000 24,000 364,268 359,149 125,000 125,000 120,000 5,000 6,000 6,000 1,200 1,200 1,250 1,250 20,000 20,000 650 650 7,461 (5,119) (115,000) 34,138 6% 717,490 604,832 (112,658) 1,198,017 23% 5,109,496 5,109,496 221,183 20% e) 1,085,433 970,433 115,000 -0% 100 100 915 25% 3,660 3,660 1,420,115 23% 6,198,689 6,083,589 115,100 (1,385,977) (5,481,199) (5,478,757) 2,442 1,342,086 25% 5,368,346 5,368,346 (43,891) (112,853) (110,411) 2,442 1,177,566 105% 1,125,000 1,177,566 52,566 '"' $1,012,147 $1,067,155 $ 55,008$ 1,133,675 c) Final amounts provided by State after FY 2014 budget was prepared. First quarter payment, $75,715, to be received in October. d) $3,450 billing outstanding e) BRS/Maplestar program discontinued, funding eliminated-associated expenditures also reduced by $115,000 a) Includes $7,090 payment on a FY 2013 grant. b) $3,375 billing outstanding Page 2 SHERIFF -Consolidated Statement of Financial Operating Data Through September 30,2013 Actual Revenues Law Enf Dist Countywide 19,512,075 Law Enf Dist Rural 12,228,468 Total Revenues 31,740,543 Expenditures Sheriff's Services 2,263,061 Civil/Special Units 723,704 Automotive/Communications 1,837,849 Investigations/Evidence 1,425,223 Patrol 8,174,690 Records 685,178 Adult Jail 12,850,417 Court Security 298,060 Emergency Services 185,439 Special Services 1,236,781 Training 481,717 Other Law Enforcement SVC5 667,913 Non-Departmental 85,253 Total Expenditures 30,915,283 Revenues less Expenditures 825,260 DC Comm Syst Reserve 200,000 Transfer to Reserve Funds 200,000 Change in Fund Balance 425,260 Beginning Fund Balance 9,128,533 Ending Fund Balance $9,553,793 * FY 2014 Contingency-$ 5,284,491 FY 2014 -Year to FY 2013 Date (25% of Year) Actual I Budget 4% 8% 6% 26% 24% 34% a) 26% 23% 23% 23% 26% 29% 25% 19% 28% 25% FY 2014 Budget I Projection I $ Variance 19,116,763 19,094,182 (22,581 ) 12,125,008 12,131,677 6,669 31,241,771 31,225,859 (15,912) 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 24% 33,719,192 33,718,492 (6,412,633) * (2,477,421) (2,492,633) (15,212) -200,000 200,000 -200,000 200,000 (6,412,633) (2,877,421 ) (2,892,633) (15,212) 9,553,793 8,161,912 9,553,793 1,391,881 $3,141,160 $5,284,491 $ 6,661,160 $1,376,669 779,406 939,646 1,719,052 634,778 267,269 566,505 380,664 1,981,066 177,655 3,276,938 72,229 64,039 371,149 102,824 216,144 20,425 8,131,685 a) FY 2014 appropriated amount, $291,747 for payment Deschutes County Communication System Fund expended in July 2013 Page 3-A 700 SHERIFF -Fund 255 Statement of Financial Operating Data Through September 30,2013 Revenues Law Enf Dist Countywide Law Enf Dist Rural Total Revenues Expenditures Sheriff's Services Civil/Special Units Automotive/Communications Investigations/Evidence Patrol Records Adult Jail Court Security Emergency Services Special Services Training Other Law Enforcement Svcs Non-Departmental Total Expenditures Revenues less Expenditures FY 2014 -Year to FY 2013 Date (25% of Year) Actual Actual I Budget 18,708,928 5,034,763 21% 12,206,355 3,096,922 21% 30,915,283 8,131,685 24% 2,263,061 634,778 26% 723,704 267,269 24% 1,837,849 566,505 34% 1,425,223 380,664 26% 8,174,690 1,981,066 23% 685,178 177,655 23% 12,850,417 3,276,938 23% 298,060 72,229 26% 185,439 64,039 29% 1,236,781 371,149 25% 481,717 102,824 19% 667,913 216,144 28% 85,253 20,425 25% 30,915,283 8,131,685 24% $ -$ - FY2014 Budget I Projection I $ Variance 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 a) 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 $ $ {5,284,491} ... FY 2014 ContingencY-$ 5,284,491 a) FY 2014 appropriated amount, $291,747 for payment Deschutes County Communication System Fund expended in July 2013 Page 3-B SHERIFF -Expenditure Detail Statement of Financial Operating Data Through September 30, 2013 FY2013 Actual Expenditures Sheriffs 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/Special Units 723,704 Automotive/Communications Personnel 413,153 Materials & Services 1,406,033 Capital Outlay 18,663 Total Automotive/Communications 1,837,849 I nvestigationsfEvidence Personnel 1,283,221 Materials & Services 142,001 Capital Outlay TotallnvestigationslEvidence 1,425,223 Patrol Personnel 7,325,801 Materials & Services 613,033 Capital Outlay 235,856 Total Patrol 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 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 (25% of Year) FY 2014 Actual I Budget Budget 1 Projection 1 $ Variance 354,028 280,751 - 634,778 253,363 13,906 - 267,269 96,322 464,393 5,790 566,505 333,191 47,472 - 380,664 1,850,208 130,858 - 1,981,066 168,530 9,125 - 177,655 2,876,935 391,053 8,950 - 3,276,938 67,663 4,566 - 72,229 59,641 4,398 - 64,039 337,099 34,050 - 371,149 84,037 18,787 - 102,824 189,747 26,397 - 216,144 20,425 20,425 $ 8,131,685 25% 28% 0% 26% 25% 15% 0% 24% 24% 39% 16% 34% 25% 35% 0% 26% 24% 23% 0% 23% 25% 8% 0% 23% 24% 200/. 12% 0% 23% 25% 47% 0% 26% 300/. 17% 0% 29% 27% 16% 0% 25% 22% 13% 0% 19% 27% 36% 0% 28% 25% 25% 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 1,411,820 989,918 100 2,401,738 100 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 1,472,578 100 7,723,459 563,921 257,572 8,544,952 665,327 109,025 100 774,352 100 12,060,079 1,947,790 76,590 300,000 14,384,459 265,966 9,786 100 275,752 100 196,825 26,348 100 223,173 100 1,251,196 211,502 35,600 1,498,298 384,725 143,154 100 527,879 100 705,392 74,131 100 779,523 100 81,701 81,701 24% $33,719,192 $33,718,492 $ 700 Page 4 SHERIFF 701 Statement of Financial Operating Data Through September 30, 2013 FY 2014 -Year to FY 2013 Date (25% of Year) Actual Actual I 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 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" -0%15,812,544 222,017 44%817,322 -0%24,510 158,199 -0% 9,142 20%101,659 3,289 1,215 24% 371,705 23%1,479,991 -0%284,189 -0%- 5,000 -0% -n/a20,640 116,646 -0% 12,051 -0% -nfa39,916 5,279 35%29,756 17,732 35%53,237 550 16%8,050 97,403 15,679 20% 14,600 3,200 64% 2,970 23%20,461 90,524 36%314,668 6,891 22%44,629 31,717 25,573 49% Miscellaneous 21,599 6,928 24% Total Operating Revenues 19,512,075 779,406 4% EXPENDITURES & TRANSFERS DC Sheriffs Office 18,708,928 5,034,763 24% DC Comm Systems Reserve 80,000 -0% Transfer to Reserve Fund 100,000 -0% Total Expenditures 18,888,928 5,034,763 24% Change in Fund Balance 623,147 (4,255.357) Beginning Fund Balance 5,883,963 6,507,110 Ending Fund Balance $ 6,507,110 $ 2,251,753 FY 2014 Budget I PrOjection I $ Variance a) 16,103,377 16,103,377 507.902 507,902 b) 25,500 12,649 (12,851) 115,524 115,524 46,143 46.143 5,000 5,000 c) 1,584,991 1,628,947 43,956 80,000 80,000 4,762 4,762 5,000 5,000 d) 99,318 45,632 (53,686) 10,000 10,000 15,000 15,000 50,000 50,000 3,500 3,500 80,000 80,000 5,000 5,000 13,000 13,000 250,000 250,000 32,000 32,000 51,897 51,897 28,849 28,849 19,116,763 19,094,182 (22,581) * 24,478,462 80,000 100,000 21.161,510 80,000 100,000 3,316,952 24,658,462 21,341,510 3,316,952 (5,541,699) (2,247,328) 3,294,371 5.541,699 6,507,110 965,411 $ $4,259,782 $4,259,782 * Payment to Sheriff's Fund adjusted monthly to equal actual expenditures attributable to countywide services a) Current year taxes due November, February and May b) Bureau of Justice SCAPP funding will be less than planned due to qualifying inmate population c) 1145 inmate reimbursement will exceed budget amount for the year d) State OJD distributions will be less than planned for the year Page 5 SHERIFF 702 Statement of Financial Operating Data Through September 30,2013 FY 2014 -Year to Date FY2013 (25% 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 CDD Contract Des Cty Solid Waste Contr School Districts Claims Reimbursement Seat Belt Program Sheriff Fees Court Fines & Fees Interest Grants-Private Donations Miscellaneous Total Revenues EXPENDITURES & TRANSFERS DC Sheriffs Office DC Comm Systems Reserve Transfer to Reserve Fund Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance 7,698,340 -0% a) 404,894 108,994 41% 6,934 48%53,818 20,881 -0% 78,750 19,688 26% 40,580 -0% 274,465 10,392 6% 8,606 1,570 3% 143,724 -0% 136,735 -0% 2,513,265 568,574 25% 11,760 -nfa 121,670 25%468,060 14,818 25%54,366 54,366 14,818 25% 46,212 -0% -n/a860 5,390 1,995 20% 9,617 2,636 26% 120,247 33,607 27% 20,654 2,750 23% 6,500 -n/a -n/a11,650 44,728 31,202 59% b) 12,228,468 939,646 8% 3,096,922 21% '*12,206,355 120,000 -0% 100,000 -0% 12,426,355 3,096,922 24% (197,887) (2,157,276) 3,244,571 $ 3.046.683 3,046,683 $ 889,407 FY 2014 Budget Projection l $ VarianceI 7,839,932 263,858 14,500 25,000 76,500 26,000 169,000 55,000 150,000 375,703 2,274,297 7,839,932 263,858 14,500 25,000 76,500 26,000 169,000 55,000 150,000 375,703 2,274,297 486,678 59,270 59,270 40,000 486,678 59,270 59,270 40,000 10,000 10,000 125,000 12,000 10,000 10,000 125,000 12,000 53,000 12,125,008 59,669 12,131,677 6,669 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 $2,401,378 '* Payment to Sheriffs Fund adjusted monthly to equal actual expenditures attributable to countywide services a) Current year taxes due November, February and May b) Forfeiture revenue from adjudicated criminal cases higher than planned Page 6 PUBLIC HEALTH Statement of Financial Operating Data Through September 30, 2013 Revenues Medicare Reimbursement Federal Grant Federal Grant (ARRA) State Grant Child Dev &Rehab Center State Miscellaneous OMAP Family Planning Exp Proj Grants (Intergovem &Pvt) Environmental Health-Water Contract Payments Patient Insurance Fees Health Dept/Patient Fees Vital Records-Birth Vital Records-Death Environmental Health-Lic Fac Interest on Investments Donations Interfund Contract Miscellaneous Total Revenues Expenditures Personnel Services Materials and Services Capital Outlay Transfers Out Total Expenditures Revenues less Expenditures Transfers In-General Fund Transfers In-PH Res Fund Transfers In-Gen. Fund Other Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance * FY 2014 Contingency-$ 1,325,499 FY 2013 FY 2014 -Year to Date (25% of Year) Actual Actual Budget I '¥oof 68 -nJa 630 -nJa 212,500 -0% 2,700,025 695,255 26% 38,154 -0% 248,176 1,646 1% 578,042 143,285 23% 519,121 113,882 21% 40,214 - 95,224 -0% 174,624 2,913 2% 214,544 55,162 30% 95,108 27,570 23% 32,475 9,175 22% 112,235 21,710 22% 755,693 43,466 6% 6,262 1,526 25% 19,366 10,067 559% 162,757 -0% 3,425 6,008,643 975 70% 1,126,631 19% 6,344,766 1,562,705 24% 2,036,535 347,946 17% --0% 157,200 8,538,501 (2,529,858) 39,330 25% 1,949,980 nla (823,350) 2,349,357 675,369 25% 62,136 8,250 25% 65,100 2,476,593 (53,265) 16,275 25% 699,894 25% (123,456) $ 1,327,199 1,273,934 1,273,934 92% $ 1,150,478 FY 2014 Budget I Projection I$ Variance 4,000 86,085 82,085 85,000 85,000 a) 2,655,897 2,754,434 98,537 b) 39,609 39,609 b) 163,310 83,110 (80,200) 612,400 747,400 135,000 550,000 550,000 30,915 164,924 134,009 c) 94,200 (94,200) b) 151,316 141,266 (10,050) 184,200 184,200 119,400 119,400 41,000 41,000 100,000 100,000 d) 753,750 753,750 6,000 6,000 1,800 10,067 8,267 b)e) 180,426 91,691 (88,735) 1,400 1,587 187 5,774,623 5,959,523 184,900 6,406,813 6,406,813 2,070,058 2,070,058 100 100 157,320 157,320 8,634,291 8,634,191 100 (2,859,668) (2,674,668) 185,000 2,701,475 2,701,475 33,000 33,000 65,100 65,100 2,799,575 2,799,575 (60,093) 124,907 185,000 1,385,592 1,273,934 (111 ,658~ * $1,325,499 $ 1,398,840 $ 73.341 a) Oregon Health Authority grant projected at amended contract amount b) Received quarterly in arrears c) Funding received from Oregon Health Authority d) Majority of fees are due annually and collected in December and January Page 7 e) Interfund contract reduced due to elimination of F.T.E. BEHAVIORAL HEALTH Statement of Financial Operating Data Through September 30,2013 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 FY 2014 -Year to FY2013 Date (25% of Year) I '10 at Actual Actual Budget 5,650 2,595 40% 122,971 32,119 23% 252,331 -0% 63,750 42,500 100% 7,552,648 1,843,461 29% 62,361 5,155 8% 229,038 -0% 121,876 48,141 33% 144,595 12,418 9% 23,317 -nJa 110,491 62.965 40% 19.900 4.516 22% 16.625 3,250 18% 5.224,877 2,049,661 25% 127,000 -0% 17,482 16,740 100% 14,094,911 4,123,521 26% 10,916,057 2,985,899 23% 5,970,799 1,053,316 19% 26,965 -0% 204,000 51,225 25% 17,117,821 4,090,440 21% (3,022,909) 33,081 1,307,787 344,325 25% 484,494 -nJa 264,631 73,398 25% 524,039 -nJa 2,580,951 417,723 (441,958) 450,804 3,113,095 2,671,137 77% $ 2,671,137 $ 3,121,941 FY2014 Budget I Projection I $ Variance 6,500 6,500 140,600 140,600 a) 252,349 204,849 (47,500) 25,500 42,500 17,000 b) 8,061,713 6,397,950 (1,663,763) 61,860 61,860 230,000 230,000 144,246 144,246 137,000 137,000 158,082 158,082 20,500 20,500 18,500 18.500 8.318,643 8,318,643 c) 127,000 127,000 100 16,740 16,640 17,702,593 16,024,970 (1,677,623) d) 13,171,075 6.896,820 10,000 204.900 13,171,075 5,642,814 10,000 204,900 1,254,006 20,282,795 19,028,789 1,254,006 (2,580,202) (3,003,819) (423,617) 1,377,302 1,377,302 293,593 293,593 1,670,895 1,670,895 ,., (909,307) 3,461,651 $2,552,344 (1,332,924) (423,617) 2,671,137 F90.514} $1,338,213 $ {1,214!1311 * FY 2014 ContingencY-$ 2,552,344 a) Federal grant projected at amended contract amount b) Oregon Health Authority grant project at amended contract amount c) Received quarterly in arrears d) M&S reduction related to Oregon Health Authority amended contract Page 8 COMMUNITY DEVELOPMENT Statement of Financial Operating Data Through September 30, 2013 FY 2014 -Year to FY2013 Date (25% of Year) Actual Actual I '7'0 Of Budget FY 2014 Budget I Projection I $ Variance 31,848 11,813 21% 778 148 10% 239,264 73,210 41% 1,563,938 516,342 41% 336,210 114,303 40% 166,428 27,621 13% 340,564 133,199 46% 798,221 224,317 35% 348,545 110,425 40% 3,825,796 1,211,377 38% 1,311,935 428,281 27% a) 117,502 29,935 24% 208,357 68,068 25% 599,764 159,907 24% 200,596 54,206 25% 163,822 53,872 33% 160,291 46,946 27% 581,155 155,472 23% 356,807 79,533 18% 179,155 -0% 3,879,383 1,076,220 24% (53,586) 135,157 854,872 -0% b) 495,360 123,840 25% 89,577 -0% b) --0% 1,439,809 123,840 12% 1,386,223 258,997 192,482 1,578,705 227% $1,578,705 $1,837,702 * 56,243 21,243 (35,OOO) 1,500 1,500 178,000 178,000 1,247,359 1,247,359 283,073 283,073 204,800 204,800 288,484 288,484 634,602 634,602 274,527 274,527 3,168,588 3,133,588 (35,000) 1,610,396 1,610,396 124,246 124,246 275,515 275,515 672,796 672,796 218,300 218,300 162,658 162,658 171,529 171,529 665,901 665,901 450,498 450,498 179,035 179,035 4,530,874 4,530,874 (1,362,286) (1,397,286) (35,000) 465,121 495,360 89,518 100 1,050,099 (312,187) 696,290 495,360 495,360 (901,926) 1,578,705 (465,121) (89,518) (1OOl (554,739} (589,739) 882,415 $ 384,103 $ 676,779 $ 292,676 Revenues Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Prog Planning-Current Planning-Long Range Total Revenues Expenditures Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site pgm Planning-Current Planning-Long Range Transfers Out (DIS Fund) Total Expenditures Revenues less Expenditures Transfers In General Fund -Gen Ops General Fund -UR Planning A&T Reserve (DIS assistance) Other Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance * FY 2014 ContingencY-$ 384,103 a) Includes $63,891 for the Computer Software b) Beginning Fund Balance and FY 14 revenues are projected to be sufficient to cover FY 14 expenditures Page 9 ROAD Statement of Financial Operating Data Through September 30,2013 FY2013 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 315,525 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 14,770,079 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 1,846,452 Trans In -Solid Waste 276,272 Trans In -Transp SDC - Trans In-Road Imp Res - Total Transfers In 276,272 Change in Fund Balance 2,122,724 Beginning Fund Balance 4,723,852 Ending Fund Balance $ 6,846,576 FY 2014 -Year to Date (25% of Year) I %Of Actual Budget FY2014 Budget I PrOjection I $ Variance -nfa - 8,494 6% 140,000 140,000 -0% a) 356,270 356,270 1,064,365 n/a b) 1,064,365 1,064,365 0% 773,452 773,452 2,702,764 26% 10,554,500 10,554,500 - 39,677 13% c} 310,000 310,000 3,328 1% c) 370,000 370,000 3,624 36% c) 10,000 10,000 0% c) 10,000 10,000 9,782 54% 18,000 18,000 -0% d) 562,000 562,000 42,129 19% 220,000 220,000 -0% 90,000 90,000 -n/a d) -0% d) 1,500 1,500 11,679 93% 12,500 12,500 105,972 19% 550,000 550,000 8,851 3% 270,000 270,000 6,470 26% 23,200 25,200 2,000 4,007,134 26% 14,271,422 15,337,787 1,066,365 1,339,167 25% 5,385,717 5,385,717 2,642,328 26% 10,306,609 10,306,609 -0% 2,882,108 2,882,108 -0% 450,000 450,000 3,981,495 210/0 19,024,434 19,024,434 25,639 (4,753,012) (3,686,647) 1,066,365 70,537 25% d) 282,148 282,148 -0% 400,000 400,000 -0% 1,000 1,000 70,537 683,148 683,148 96,176 (4,069,864) (3,003,499) 1,066,365 6,846,576 114% 6,014,368 6,846,576 832,208 $6,942,752 * $ 1,944,504 $3,843,077 $1,898,573 * FY 2014 ContingencY-$ 1,944,504 a) Payment received annually in January b) One-time PILT 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 September 30,2013 FY 2013 Actual Revenues DOC Measure 57 219,240 State Miscellaneous 4,301 Alternate Incarceration State Subsidy 22,329 SB 1145 2,748,555 Probation Work Crew Fees 14,136 Claims Reimbursement Miscellaneous 4,648 Electronic Monitoring Fee 177,947 Probation Superv. Fees 189,330 Interest on Investments 5,743 Interiund -Sheriff 50,000 Sale of Equipment 250 Crime Prevention Grant 50,000 CFC-Domestic Violence 63,906 Total Revenues 3,550,384 Expenditures Personnel Services 2,956,034 Materials and Services 912,384 Capital Outlay - Total Expenditures 3,868,418 Revenues less Expenditures (318,034) Transfers In-General Fund 435,328 Change in Fund Balance 117,294 Beginning Fund Balance 630,226 Ending Fund Balance $ 747,520 * FY 2014 Contingency-$ 610,647 a) M57 contract not finalized FY 2014 -Year to Date (25% of Year) FY 2014 I '10 or Actual Budget Budget I Projection I $ Variance - - 7,408 3,457 690,310 1,360 6,997 35 49,382 45,505 1,487 12,500 - - - 0% a) 0% b) 49% c) 25% 23% 10% n/a d) 1% 32% e) 26% 25% 25% n/a 0% f) 0% f) 219,240 4,301 15,000 13,826 2,951,504 13,376 4,500 156,000 175,000 6,000 50,000 50,000 73,938 219,240 4,301 15,000 13,826 2,951,504 13,376 6,997 4,500 197,528 175,000 6,000 50,000 6,997 41,528 50,000 73,938 $ 646,019 b) Payment usually not received until 3rd quarter c) Utilization of AlP funds trending higher that expected d) Insurance settlement e) Program utilization increase f) Payments received quarterly 818,441 22% 3,732,685 3,781,210 48,525 798,299 234,440 - 24% 25% 0% 3,326,077 955,003 100 3,326,077 955,003 100 1,032,739 24% 4,281,180 4,281,080 100 (214,298) (548,495) (499,870) 48,625 112,797 25% 451,189 451,189 (101,501) (97,306) (48,681) 48,625 747,520 106% 707,953 747,520 39,567 * $ 610,647 $ 698,839 $ 88,192 Page 11 CHILDREN & FAMILIES COMMISSION Statement of Financial Operating Data Through September 30,2013 FY 2014 -Year to FY2013 Date (25% of Year) I "/0 Of Actual Actual Budget Revenues Federal Grants 252,020 -0% a) Title IV -Family Sup/Pres 39,533 -0% HealthyStart Medicaid 80,557 -0% a} Youth Investment 196,053 -nJa a} State Prevention Funds 65,270 -nfa HealthyStart /R-S-G 219,950 -0% a} OCCF Grant 392,440 -0% a} Charges for Svcs-Misc 5,148 50 3% Program Fees 5,645 2,405 nJa Court Fines & Fees 73,959 19,272 25% Interest on Investments 3,659 723 72% Donations 13 -nJa Interfund Grants 358,343 -0% a} Total Revenues 1,692,590 22,450 rIO Expenditures 137,025 24% Materials and Services 1,424,002 Personnel Services 570,985 37,009 3% a) Total Expenditures 1,994,987 174,034 (151,584)Revenues less Expenditures (302,397) Transfers In 69,684 25% General Fund -Other General Fund 275,984 22,338 92,022 25%Total Transfers In 275,984 (59,562) Beginning Fund Balance 574,985 Change in Fund Balance (26,413) 548,572 146% .. $ 489,010Ending Fund Balance $ 548,572 * FY 2014 Contingency-$166,043 a) Revised to reflect actual award FY2014 Budget I Projection I $ Variance 402,044 19,767 30,000 119,539 89,475 2,000 75,034 1,000 350,375 1,089,234 573,849 1,093,135 292,513 21,994 80,000 125,048 (109,531) 2,227 50,000 125,048 210,869 144,960 2,000 6,060 77,086 1,000 91,330 55,485 6,060 2,052 329,624 {20,751 l 1,291,154 201,920 573,849 1,355,362 (262,227} 1,666,984 1,929,211 (262,227) (577,750) (638,057) (60,307) 278,739 278,739 89,350 89,350 368,089 368,089 (209,661) (269,968) (60,307) 375,704 548,572 172,868 $ 166,043 $ 278,604 $ 112,561 Page 12 SOLID WASTE Statement of Financial Operating Data Through September 30, 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 FY2013 Date (25% of Year) Actual Actual I Budget 19,127 4,897 22% 209,076 8,730 4% a) 971,213 265,658 28% 1,376,005 444,767 34% 3,980,498 1,098,982 27% 107,801 32,344 38% b) 73,568 14,757 59% c) 8,118 2,455 31% 10,801 2,700 25% 47,033 12,446 28% 3,131 -n/a 6,806,370 1,887,735 28% 1,651,419 447,549 24% 2,808,337 597,560 18% 946,711 -0% d) 76,335 -0% e) 5,482,802 1,045,109 17% 1,323,569 842,626 276,272 70,537 25% 630,000 -0% f) 906,272 70,537 9% 417,297 1,817,198 0 807,470 1,224,767 148% $1,224,767 $3,041,965 * c) Unpredictable-revenue mainly from clean-up projects d) Payments made November and May e) No capital purchases made yet f) Transfers will be made quarterly FY 2014 Budget I Projection I$ 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 2121 $399,112 Page 13 RISK MANAGEMENT Statement of Financial Operating Data Through September 30,2013 Revenues Inter-fund Charges: General Liability Property Damage Vehicle Workers' Compensation Unemployment Claims Reimb-Gen LiablProperty Process Fee-EventslParades Miscellaneous Skid Car Training Interest on Investments TOTAL REVENUES Direct Insurance Costs: GENERAL LIABILITY Settlement I Benefit Defense Professional Service Insurance Loss Prevention Miscellaneous Repair I Replacement Total General Liability PROPERTY DAMAGE Insurance Repair I Replacement Total Property Damage VEHICLE Insurance Loss Prevention Repair I Replacement Total Vehicle WORKERS' COMPENSATION Settlement I Benefit Insurance Loss Prevention Miscellaneous Total Workers' Compensation 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 FY2014 Budget I Projection I $ Variance 2,523,228 652,811 25% 2,654,320 2,654,320 FY 2014 -Year to Date (25% of Year)FY2013 I 'Yo ot Actual Actual Budget 262,333 68,206 25% 313,480 81,632 25% 173,635 41,038 25% 1,448,553 378,047 25% 77,549 25% 34,401 254,165 630 2% 1,300 245 11 % 76 14 18% 2,160 15%23,060 12,226 3,292 27% 272,823 326,526 164,150 1,512,188 310,203 40,000 2,300 80 14,000 12,050 272,823 326,526 164,150 1,512,188 310,203 40,000 2,300 80 14,000 12,050 113,434382,659 50,919 9,835 85,751 773 148,589148,035 8,790 - 1,9933,290 2,000200 679,645 159,171 54,449 213,620 366 16,030 54.919 71,316 367,051 141,960 36,000 46,366 591,376 137,082 1,693,039 308,508 131,414 2,132,961 390,267 2,240,791 $2,631,057 276,624 69% 400,000 450,000 (50,000) 166,668 13.956 180,624 72% 250,000 250,000 354 1,297 6,804 8,455 7% 120,000 105,000 15,000 104,364 90,469 7,787 - 202,620 25% 800,000 725,000 75,000 -0% 200,000 180,000 20,000 668,322 1,770,000 1,710,000 60,000 73,815 22% 333,327 333,327 34,702 18% 197,193 197.093 100 776,839 (124,028) 353,800 413,900 60.100 2,631,057 2.517,479 2,631,057 113.578 $2,507,029 2,300,520 2,240,420 60,100 * $ 2,871,279 $ 3,044,957 $ 173,678 * FY 2014 Contingency-$ 2,871,279 Page 14 DESCHUTES COUNTY 9-1·1 Statement of Financial Operating Data Through September 30,2013 $ 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 e) Capital projects have been underway but invoices not yet received. 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 (25% of Year) FY2014I% of Budget I Projection I $ Variance Actual Budget -0% a) 5,947,600 5,947,600 86,093 39% 219,007 219,007 -0% b) 200,000 200,000 9,319 26% 36,000 36,000 -0% c) 750,000 750,000 -0% 30,000 30,000 551 2% 30,000 30,000 28,982 54% 54,000 54,000 -0% d) 256,791 256,791 -0% 137,000 137,000 3,225 36% 9,000 9,000 - nfa 12,794 21% 60,600 60,600 140,963 2% 7,729,998 7,729,998 1,194,657 27% 4,432,356 4,432,356 488.797 23% 2,132,476 2,132,476 -0% e) 350,000 350,000 1,683,454 24% 6,914,832 6,914,832 (1,542,490) 815,166 815,166 -0% 7,800,000 7,800,000 (1,542,490) (6,984,834) (6,984,834) 10,398,030 106% 9,800,000 10,398,030 598,030 8,855,540 * $2,815,166 $3,413,196 $ 598,030 Page 15 Revenues: Internal Premium Charges Part-Time Employee Premium Employee Monthly Co-Pay COIC Retiree I COBRA Co-Pay Prescription Rebates Claims Reimbursements Miscellaneous Interest Total Revenues Expenditures: Personnel Services (all depts) Materials &Services Admin & Wellness 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 -Well ness 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 Health Benefits Trust Statement of Financial Operating Data Through September 30.2013 FY 2014 -Year to Date (25% of Year)FY2013 %of BudgetActual Actual 12.874.815 3.570.773 25.0% 30.280 4.326 10.8% 643.918 155,420 15.9% 1,405.518 388,038 24.4% 963.987 276.208 28.8% 99.330 33.755 66.9% 50,493 1,425 NlA 50 NlA1.240 70.959 15,411 25.7% 16,140,540 4,445.406 24.11% 197.101 42,823 20.4% 11,879,332 2.753,851 22.3% a) 1,059.923 224,454 21.1% a) 422.931 23.2% a)1.835.199 (131,375) (22,149) NlA 336,407 73,286 19.5% 194,510 42,436 19.7% 334,141 83,438 25.3% 50,841 12,856 23.4% 4.331 7.goA,52.224 101,616 9,157 15.2% 49,996 3,953 5.2% 15,762,814 3,608,547 22.0% 804,311 170,242 18.6% 33,155 4.103 41.0% 2,170 -0.00/0 46,715 4,828 12.6% 886,351 179,172 111.6% 49,721 17.2%367,193 1,446,770 380,184 25.3% b) 63,518 2.996 25.2% 1877 480 432,902 24.0% 18,723.746 4,263.443 22.0% 181,963(2.583.206) 14,551,028 $11,967,822 102% $ 11,967,822 $12,149,785 • FY2014 % change-FY 2014 projection over FY 2013 Budget Projection $ Variance actual 14.269,138 14,269,138 10.8% 40,000 17,000 (23,000) -43.9% 980.000 800,000 (180,000) 24.2% 1,592.750 1,592,750 13.3% 958,333 1,105.000 146,667 14.6% 50,493 50,493 1,425 1,425 50 50 60,000 61,500 1,500 -13.3% 17,950,714 17,897,356 (53,358) 10.9% 209,676 175,536 34.140 -10.9% 12,321,732 12,321,732 3.7% 1,064,841 1,064,841 0.5% 1,825,442 1,825,442 -0.5% (22,149) 22,149 -83.1% 375,000 375,000 11.5% 215,000 215.000 10.5% 330,000 330,000 -1.2% 55,000 55,000 8.2% 55,000 55,000 5.3% 60,162 60,162 -40.8% 76.739 76,739 53.5% 16,378,916 16,356,767 22,149 3.8% 915.000 915,000 13.8% 10,000 10,000 -69.8% 250 250 38.310 38.310 -18.0% 963,560 963,560 8.7% 289.004 289.004 -21.3% 1.500,000 1,500,000 3.7% 11,876 11.876 -81.3% 1,800!880 1!800,880 -4.1% 19,353.032 19.296.743 56,289 3.1% (1,402,318) (1.399.387) 2.931 11.700,000 11.967.822 267.822 $ 10,2971682 $10!568.434 $ 270,752 I % of Exp covered by Rev 86.2% 104.3% 92.8% 92.7%' • FY 2014 Contingency-$ 10,297.682. Page 16 a) Assume that actual for the year will be equal to budget. This will be updated during the year. b) YTD includes September, which is estimated based on August actual. FAIR AND EXPO CENTER Statement of Financial Operating Data Through September 30,2013 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 Annual County Fair (net) Interiund Contract Total Revenues Expend itures: Personnel Services Materials and Services Debt Service Capital Outlay Total Expenditures Revenues less Expenditures Transfers In: General Fund Room Tax -6% (Fund 160) Room Tax -1% (Fund 170) Fair &Expo Reserve Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance * FY 2014 Contingency-$ 234,613 FY2013 FY 2014 -Year to Date (25% of Year) Actual Actual %of Budget $ 4,102 - 255 383,339 76 35,283 16,700 48,036 139,006 85,338 2,400 245,000 45,000 1,004,534 $ 3,034 - - 105,149 224 - 25 1,515 17,198 6,000 600 205,000 - 338,746 60.7% 0.0% nla 26.6% N/A 0.0% 0.2% 5.1% 11.3% 7.5% 25.0% 82.0% nla 34.5% 821,293 580,396 114,117 9,000 1,524,806 217,874 173,701 - - 391,575 24.5% 35.9% 0.0% 0.0% 26.4% (520,272) (52,830) 320,000 25,744 82,800 50,000 478,544 (41,728) 35,055 $ (6,673) 93,546 6,435 47,289 25,000 172,270 119,440 (6,673) $ 112,767 25.0% 25.0% 25.0% 25.0% 25.0% FY2014 Budget Projection $ Variance $ 5,000 1,500 $ 5,000 1,500 $ 395,000 395,000 a) 54,000 11,000 30,000 152,000 80,000 2,400 250,000 54,000 11,000 30,000 152,000 80,000 2,400 205,000 (45,000) 980,900 935,900 (45,000) b) 887,593 483,533 112,974 100 887,593 523,533 112,974 (40,000) 100 1,484,200 1,524,100 (39,900) (503,300) (588,200) (84,900) 374,186 374,186 25,744 25,744 189,156 189,156 100,000 100,000 689,086 689,086 185,786 100,886 (84,900) 48,827 {6,673l {55, 5OO l $ 234,613 $ 94,213 $ ~140,400} 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 b) The expenditure for the fire alarm/suppression system was not included in the FY 2014 budget Page 17 JUSTICE COURT Statement of Financial Operating Data Through September 30, 2013 Revenues Court Fines & Fees State Miscellaneous Interest on Investments Total Revenues Expenditures Personnel Services Materials and Services Total Expenditures Revenues less Expenditures Transfers In-General Fund Change in Fund Balance Beginning Fund Balance Ending Fund Balance ... FY 2014 ContingencY-$ 52,866 FY 2014 -Year to Date (25% of Year)FY2013 I %of Actual BudgetActual a) 357,920 68,160 16% -0%- 195 22%796 358,716 68,356 16% 102,494 23%365,245 166,294 34,502 18% 136,996 22%531,539 (172,823) (68,640) a) 221,716 35,205 25% (33,435)48,893 153,818 124%104,925 ...$ 120,382 $$ 153.818 FY 2014 Budget I Projection I $ Variance 422,500 422,500 600 600 900 900 424,000 424,000 445,984 445,984 190,210 190,210 636,194 636,194 (212,194) (212,194) 140,819 140,819 (71,375) (71,375) 124,241 153,818 29,577 52,866 $ 82,443 $ 29,577 a) FY 2013: The Transfer from the General Fund was $579,636. As Justice Court Fines & Fees recorded in the General Fund as revenue totalled $357,920, the net transfer to Justice Court was $221,716. Page 18 I CAPITAL PROJECTS • Bethlehem Inn • Campus Improvement • 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 September 30, 2013 FY2013 Actual FY 2014 -Year to Date (25% of Year) Actual I %of Budget $ - 24,408 24,408 $ - 6,102 6,102 0.0% 25.0% 25.0% 14,617 14,617 3,585 3,585 14.7% 14.7% 9,792 (2,710,173) $ (2,700,381) 2,517 (2,700,381) $ (2,697,864) 100.0% Revenues Grants -Private Lease Payments Total Revenues Expenditures Debt Service: Interest Expense Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance a) Interest on September 2013 negative cash balance: $1,200.25. FY2014 Budget I Projection $ 2,700,600 24,408 $ 24,408 $ (2,700,600) 2,725,008 24,408 (2,700,600) 24,408 14,300 10,108 24,408 14,300 10,108 2,700,600 10,108 (2,690,492) (2,700,600) (2,700,381) 219 $ Variance $ $ (2,690.273) $ (2,690.273) b) Inception through September 30,2013: 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 $ 79,326 2,241,313 17.578 250,000 5,289 3,732 2,517,913 259,277 2,777,190 $ (2,697,864) Deschutes County JRF 10/1712013 Campus Improvement (Fund 463) Inception through October 16, 2013 Total RESOURCES: Transfer in (Note A) $ 796,617 $ $ 796,617 Transfer in -General Fund 150,000 150,000 Transfer in -General County Projects (142) (Note B) 350,000 350,000 700,000 Oregon Judicial Dept Payment 12,750 12,750 Interest Revenue 7,402 500 7,902 Total Resources 1,316,769 350,500 1,667,269 EXPENDITURES: Basement Jail/Boiler Demolition 168,109 168,109 Basement Public File View 141,862 141,862 1st Floor Public File View 117,980 117,980 1 st Floor Restrooms/Haslinger Court 401,231 401,231 1 st Floor DeHoog/Bagley Court/Jury Room 77,044 77,044 Accounting Area Open Workspace 9,543 5,457 15,000 Courthouse DA Offices 34,348 34,348 Hearing Room Justice Bldg 21Basement Phases 1/2 38,789 664,531 703,320 "Stone Building" 720 720 Internal Service Fund Charges 5,405 2,250 7,655 Total Materials & Services 995,031 672,238 1,667,269 Revenues less Expenditures $ 321.738 $ (321,738) Notes: A. Remaining proceeds from the FF&C borrowing for the OSP/911 Building. B. Projected $350,000 subject to being approved in the FY 2015 budget. Completed Deschutes County Jail Project (Fund 456) Phase II -Beginning July 1, 2012 Through September 30,2013 Project Budget (Note 1) Actual Through September 30, 2013 Committed Projected Total (Project to Date Actual + Committed + Projected) 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 Internal Service Fund Charges Miscellaneous Administrative FF & E (Storage System) Construction -Expansion & Remodel Construction Contingency Total Expenditures $ 26,157 100,000 1,250,000 750,000 540,939 8,400,000 11,067,096 820,000 35,000 310,000 40,000 33,700 30,000 40,000 9,458,396 300,000 11,067,096 $ 14,446 100,000 1,250,000 750,000 540,939 8,403,481 11,058,866 678,626 3,513 593 500 9,127 263,870 7,938 9,950 5,688 979,805 $ 135,774 23,750 9,593,276 9,752,800 $ 11,711 $ 26,157 $ 100,000 1,250,000 750,000 540,939 8,403,481 3,481 11,711 11,070,577 3,481 5,600 35,000 31,130 24,312 40,000 201,931 337,972 820,000 3,513 (3,513) 593 (593) 500 (500) 35,000 9,127 (9,127) 295,000 15,000 7,938 32,062 33,700 30,000 40,000 9,593,276 (134,880) 201,931 98,069 11,070,577 f3,481) Net $ $ 10,079,062 $(9,752,800) $(326,261) $ $ 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 RESOURCES: Loan Proceeds, net of issuance costs Resources from Fund 140 Resources from Fund 142 Transfer In (Fund 142) Interest Revenue Total Resources EXPENDITURES: Materials & Services Architecture/Design Engineering Internal Service Fund Charges Fees, Permits & SDCs Utilities Travel -Meals/Mileage Reimb Total Materials &Services Capital Outlay Land and Building Remodel Total Capital Outlay Contingency Total Expenditures Net Deschutes County North County Services Building Inception through September 30, 2013 Received or Expended ACTUAL Encu mbrances & Commitments Project to Date Project Budget*' PR.OJECTION Projected Variance 1,402,013 25,000 600,000 7,493 2,034,506 1,402,013 25,000 600,000 7,493 2,034,506 a) b) c) 5,500,000 1,402,013 25,000 700,000 50,000 7,677,013 1,402,013 25,000 700,000 50,000 2,177,013 (5,500,000) (5,500,000) 51,735 17,793 1,420 19,090 23 90,061 25,000 25,000 76,735 17,793 1,420 19,090 23 115,061 c) 325,000 100,000 31,724 200,000 20,000 676,724 325,000 100,000 31,724 200,000 20,000 23 676,747 ~23~ ~23~ 1,402,013 230 1,402,243 1,402,013 230 1,402,243 b) a) 1,402,013 5,481,426 6,883,439 1,402,013 1,402,013 5,481,426 5,481,426 1,492,304 25,000 1,517,304 116,850 7,677,013 2,078,760 116,850 5,481,403 542,202 (25,000) 517,202 98,253 98,253 *' The project budget is the consolidation of FY 2012 & FY 2013 and FY 2014 adopted budget a) The FY 2014 budget includes the appropriation of the proceeds of the issuance of $5,500,000 FF&C Bonds. This is not likely to occur in FY b) The building was purchased in FY 2011 with resources from Project Development and Debt Reserve (Fund 140) -$1,402,013 c) $25,000 was paid to the architect in FY 2011 with resources from General County Projects Fund (Fund 142) -- Deschutes County Sisters Health Clinic (Fund 464) Inception through September 30,2013 ;1 Projected I RESOURCES: Beginning Net Working Capital Federal Grants 40,000 40,000 500,000 Resources from Fund 142 48.626 48,6268) 48,626 Transfer in (Fund 142) 100,000 100,000 100,000 Interest Revenue 466 466 600 Total Resources 189,092 189,092 649,226 EXPENDITURES: Materials & Services Architecture/Design 56,499 56,499 .} 56,607 Engineering Planning 1,140 1,140 2,000 Surveying 2,029 2,029 2,029 Interfund Charges 2,152 2,152 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 88,388 88,388 96,496 Capital Outlay New Construction 55,312 497,418 552,7301)) 552.730 Total Capital Outlay 55,312 497,418 552.730 552,730 Contingency Total Expenditures 143,700 497,418 641,118 649,226 Net 45,392 (497,418) (452,026) 0 a) $48,626 paid to the architect in FY 2012 with resources from General County Projects Fund (Fund 142) b) Additional costs due to delay in the project have not yet been determined. f\N;;$lU ___ ...___ _ ...._____....._"'~,..~-"'."'•.,..""'_...._____ ........__......... ....______________ Deschutes County General Support Services -BOCC Conference/Seminar, Education/Training and Travel Expenditures County College Expenditures FY 2014 _Airfar~~._.. .__.~_._..~_~.~-~~_._~~--.c---------~._:--..-.___._~._..___---I Mileage reimbursem~.nt. .~______-____4_7._8 ___._10~_..~~._5_82__.._._.__~.._._._ Ground Transport/Parking .----==-=---==:::::::::'-.....--:---------Total Baney-513 104 617 -.~ Alan Unger ----:;:--.. . --'-'-'-'~-----.--.----.--.--.---.-~----:-:;:-------::--::-::--.--.-----.--.-----I Conf/Sem &EduclTraining __2_0.5_____ =-__.__1_1° __2_11_5__________ -TraveTr~1eais------------- - ----- Accommodations 192 -192 Airfare ~.----.-=----:---~~--:---~-----------~-.-.----------------..--. ._Mileage reimbursement Ground Transport/Parking -Total Unger---·-----------3-97----:-.--==1:::=:0==---.:==4='=0=7'-------·-·--· Tony DeBo"-:;:e,-_.;;:-.-;-.__=--:-:--___.__---==:::-___.___.___.______-:-;.______._______..__.___• ____ .- _ Conf/Sem &EducITraining 520 -184 704 ---,,:aveTMeals ------.---8-2-----·-.-··----8-2---------------1 Accommodations 618 164 • 781 Airfare 658 50 • 70~ I--::-::-.-:----c.--:--------.--------.----..----.-.-------::-=-----..------; ~~:~~:~~~~~~~~ment---~---::-.---1-~~_----~--.-.--1-=~:-:-:.-.---._..~._._ 1------.--.-----.-. <--_T_o_tal DeBone __~____._...!.795__ 474 184 2,454. ----._-----"--_._---_.----,---'-' Total· BOCC Department f--..-.--.__. -.--.--.---.-.-.-.-.-.--.-.-.---.----.-..-.--.----.--.. Conf/Sem &EducITraining 725 35 194 954 ._._ -fraverM~!s_______._--· -8.2_ -82 ____.______.---1 Accommodations 810 164 -973 -ATrfare--··--_=~==--__.....§.s8 50 -708._ MiIE~c:l.ge Reimburseme~______._.-______.?83 1 04 ._._68.?___. _________ ~__ ~~~~~ -~ -~ _!~tal.: BOCC Depal'!meE! ____.2'192 987 298 3,478 FY 2014 Origin8iBUdget-----·-·-·~----------·----1-5-.250-·---.---.--.--..-----1 ---~-------~~~----------Percent of FY 2014 Budget Expended 22.8% BOCC County College -'---'-' . ..---.-.-----_._-------~--- Office/Copier Supplies 176 - -176 r--Meeting Supplies' ··---·-·---·--:-----:------289----289 1------.-.-. .----------- ---._._---_.__._._._.•__._.__._--_._---_._-_._--. .. -._.__._._.._-.._--_. . Total BOCC County College __ 176 -289 __ 465 -.------.-----. I---:-c~-----.----. . --'--'--'-'--. . ..- NOTE: Above amounts include only those expenditures processed for payment. 1-:--------0--...-..--.----.---..-.. ..-._-. Additional conference and travel costs may have been incurred, but not processed for payment. 9/27/2013 Erik Kropp To: Jomcbrideranch40@aol.com Cc: Board Subject: RE: voting Thank you for your email. The Board of Commissioners has discussed your email and asked me to respond on behalf of the County. The short answer to your question is that !f the Alfalfa Fire District is approved, how the district operates over time will change. Therefore, the ballot title and explanatory statement are written to allow for the Alfalfa Fire District Board, rather than the County, to determine how best to operate. State statutes, which were followed, dictate what needs to be included in the ballot title and explanatory statement. These elements focus more on the cost to the taxpayer and the broad functions of the district. How the district plans to operate was discussed in the public hearings and is more of an issue for the campaign and the. residents of the proposed district. As you are aware, the County is not taking a role in the campaign for this measure. Instead, the County has responded to its citizens requesting that this measure be added to the ballot for consideration of the residents of Alfalfa. Whether your support or oppose the measure, I encourage you to get involved in the cam paign. Erik Kropp Deputy County Administrator Deschutes County P.O. Box 6005 Bend, OR 97708 541-388-6584 (direct line) 541-385-3202 (fax) From: Jomcbrideranch40@aol.com [mailto:Jomcbrideranch40@aol.com] Sent: Friday, October 25, 2013 9:34 AM To: Board Subject: voting In receiving my voting pamphlet on measure 9-951 noticed there was no mention that this is a TOTALLY VOLUNTERRY FIRE DEPARTMENT. Manned by a part time fire chief. This will make a big difference on how the public vote. I feel this was a deliberate oversite, and needs to be addressed by the commissioners. 1