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Home My WebLink AboutFinance UpdateI Monthly Meeting with Board of Commissioners Finance Director/Treasurer AGENDA December 2, 2013 (1) Monthly Investment Report (2) ()ctober 2013 Financials r r r " Municipal Debt $ 632,083 0.50% Corporate Notes 9 ,989,873 7.91% Time Certificates 7,216,441 5.72% U . S . Treasuries 0.00% Federal Agencies 6 ,059,600 4.80% Bankers' Acceptances 0.00% LGIP/BOTC 102,372,240 81.07% Total Investments $ 126,270.238 100.00% Total Portfolio: By Investment Types Corporate Time Municipal Debt Notes 7 .9% Certificates 5 .7% Federal Agen cies 4 .8 % LGIP/BOTC 81.1% Investments By County Function General $ 126,270,238 $ Investment Income Fiscal Year 2013-14 Oct-13 I I Y-T-O 55,365 $ 226,080 -- Total Investments $ 126,270,238 Total Investment Income Less Fee : 5% of Invest. Income Investment Income -Net 1$ 55,365 (2 , 768~ 52,597 226,080 p 1,304~ $ 214,776 Yield Percentages ~~.~ BOTC I LGIP ~ 0.51% 0.52% Investments ~ 0.59% 0.61% Average ~ 0.53% 0.53% Category Maximums: U .S . Treasuries 100% "-JLGIP 100% c(; tt Federal Agencies 75% 24 Month Treas . ~ 0.34% Banker's Acceptances 25% L GI P Rate ~ 0.54% Time Certificates 25% 24 Month Corp ~ 0.63% Municipal Debt 25% Commercial Paper 20% Term Maximums: 0-18 Months 100%1- 19 -24 Months 30% Months to Maturity 18 Months 91 % 24 Months 9% Memorandum Date: November 19, 2013 To: Board of County Commissioners Tom Anderson, County Administrator From: Wayne Lowry, Finance Director RE: Monthly Financial Reports Attached please find October 2013 financial reports for the following funds: General (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 October 31,2013 FY 2014 -Year to Date (33% of Year) FY 2013 FY2014 I %of Actual BudgetActual Budget I Projection I $ Variance Revenues Property Taxes -Current 20,734,019 Property Taxes -Prior 1,108,377 Other General Revenues 2,683,531 Assessor 866,121 County Clerk 1,710,900 BOPTA 16,419 District Attorney 174,794 Tax Office 252,869 Veterans 74,348 Property Management 100,249 Grant Projects 2,000 Total Revenues 27,723,627 Expenditures Assessor 3,439,127 County Clerk 1,299,189 BOPTA 58,401 District Attorney 5,034,333 Financerrax 779,725 Veterans 250,880 Property Management 275,329 Grant Projects 122,139 Non-Departmental 1,221,749 Total Expenditures 12,480,872 Transfers Out 13,930,307 Total Exp &Transfers 26,411,179 Change in Fund Balance 1,312,448 Beginning Fund Balance 9,059,394 Ending Fund Balance $ 10,371,843 2,505,162 12% a) 21,031,062 21,531,062 500,000 373,994 52% 720,000 720,000 1,305,322 67% b) 1,955,900 1,955,900 474,744 58% c) 812,421 902,421 90,000 494,181 35% c) 1,415,487 1,415,487 9,602 63% c) 15,200 17,200 2,000 27,193 15% 184,194 184,194 147,825 71% c) 208,750 226,750 18,000 28,053 40% 70,920 70,920 30,333 33% 91,000 91,000 667 33% 2,000 2,000 5,397,074 20% 26,506,934 27,116,934 610,000 1,162,104 32% 3,687,131 3,687,131 439,239 29% 1,500,045 1,500,045 21,380 28% 76,901 76,901 1,715,516 30% 5,638,777 5,638,777 277,420 33% 846,733 846,733 94,112 31% 299,163 299,163 84,520 33% 258,807 258,807 42,016 32% 129,951 129,951 279,760 20% d) 1,392,993 1,017,290 375,703 4,116,067 30% 13,830,501 13,454,798 375,703 5,053,572 37% 13,615,578 13,615,578 9,169,639 33% 27,446,079 27,070,376 375,703 (3,772,564) (939,145) 46,558 985,703 10,371,843 109% 9,500,000 10,371,843 871,843 6,599,278 * $8,560,855 $10,418,401 $1,857,546$ ,. 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 -1st & 2nd Quarter payments have been received and are trending in excess of budget d) Room Tax receipts are projected to be sufficient for the $2,650,000 payment to LED #2; the $375,703 appropriated in the General Fund will not be expended. Page 1 COMM JUSTICE..JUVENILE Statement of Financial Operating Data Through October 31,2013 FY 2014 -Year to FY2013 Date (33% of Year) I "10 of $ 1,115,408 b) State informed County of the FY 2014 amount subsequent to preparation of FY 2014 budget. First quarter payment, $75,715, will be received in November. c) $2,700 billing outstanding d) BRS/Maplestar program discontinued. Projected revenues and expenditures reduced accordingly. e) Interfund grant reinstated (was previously eliminated). Funding supports expenditures for JCP programs included in the budget. Actual Revenues Federal Grants - SB #1065-Court Assess. 8,606 Jail Funding HB #2712 101,659 Discovery Fee 8,703 Food Subsidy 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 a) Includes $7,090 payment on a FY 2013 grant FY2014 Actual Budget Budget I Projection I $ Variance 7,090 167% a) 4,254 11,715 7,461 2,465 41% 6,000 6,000 9,142 25% 36,568 36,568 1,870 23% 8,300 8,300 7,226 30% 24,000 24,000 -0% b) 364,268 359,149 (5,119) 13,800 11% c) 125,000 125,000 227 0% d) 120,000 5,000 (115,000) 2,335 39% 6,000 6,000 400 33% 1,200 1,200 301 24% 1,250 1,250 -n/a e) 128,041 128,041 5,000 25% 20,000 20,000 104 16% 650 650 49,959 7% 717,490 732,873 15,383 1,599,754 31% 5,109,496 5,109,496 300,896 28% d) 1,085,433 970,433 115,000 -0% 100 100 915 25% 3,660 3,660 1,901,565 31% 6,198,689 6,083,589 115,100 (1,851,605) (5,481,199) (5,350,716) 130,483 1,789,448 33% 5,368,346 5,368,346 (62,157) (112,853) 17,630 130,483 1,177,566 105% 1,125,000 1,177,566 52,566 * $1,012,147 $1,195,196 $ 183,049 Page 2 SHERIFF· Consolidated Statement of Financial Operating Data Through October 31, 2013 FY 2013 Actual Revenues (Funds 701 & 702) Law Enf Dist Countywide 19,512,075 Law Enf Dist Rural 12,228,468 Total Revenues 31,740,543 Expenditures (Fund 255) 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 Svcs 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 Date (33% of Year) FY 2014 Actual I Budget Budget I Projection I $ Variance 3,567,987 19% 19,116,763 19,536,988 420,225 2,202,304 18% 12,125,008 12,129,616 4,608 5,770,291 18% 31,241,771 31,666,604 424,833 823,173 34% 2,401,838 2,401,738 100 359,741 32% 1,110,175 1,110,175 660,257 40% a) 1,643,912 1,643,912 493,092 33% 1,472,678 1,472,578 100 2,671,936 31% 8,544,952 8,544,952 238,244 31% 774,452 774,352 100 4,459,892 31% b) 14,384,459 14,384,459 95,773 35% 275,852 275,752 100 78,400 35% 223,273 223,173 100 482,734 32% 1,498,298 1,498,298 147,799 28% 527,979 527,879 100 281,056 36% 779,623 779,523 100 27,234 33% 81,701 81,701 10,819,331 32% 33,719,192 33,718,492 (5,049,040) * (2,477,421 ) (2,051,888) 425,533 -200,000 200,000 -200,000 200,000 (5,049,040) (2,877,421 ) (2,451,888) 425,533 9,553,793 8,161,912 9,553,793 1,391,881 $4,504,753 $5,284,491 $ 7,101,905 $1,817,414 a) FY 2014 appropriated amount, $291,747 for payment Deschutes County Communication System Fund, expended in July 2013 b) Projected savings of $100,000 in Personnel expenses from open unfilled positions will be used to offset the cost of renting additional jail beds from Jefferson County due to Jail renovation and inmate relocation Page 3-A 700 SHERIFF· Fund 255 Statement of Financial Operating Data Through October 31,2013 FY 2014 -Year to FY 2013 Date {33% of Year} Actual Actual I Budget FY 2014 Budget I Projection I $ Variance 18,708,928 6,736,976 28% 4,082,355 28%12,206,355 30,915,283 10,819,331 28% 2,263,061 823,173 34% 359,741 32%723,704 1,837,849 660,257 40% a} 1,425,223 493,092 33% 8,174,690 2,671,936 31% 685,178 238,244 31% 12,850,417 4,459,892 31% b) 95,773 35%298,060 185,439 78,400 35% 1,236,781 482,734 32% 481,717 147,799 28% 667,913 281,056 36% 85,253 27,234 33% 30,915,283 10,819,331 32% $ . -* 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 $ 5,284,491 $ $ ,5,284,491} Revenues (Fund 255) Law Enf Dist Countywide Law Enf Dist Rural Total Revenues Expenditures (Fund 255) 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 ContingencY-$ 5,284,491 a} FY 2014 appropriated amount, $291,747 for payment Deschutes County Communication System Fund expended in July 2013 b) Projected savings of $100,000 in Personnel expenses from open unfilled positions will be used to offset the cost of renting additional jail beds from Jefferson County due to Jail renovation and inmate relocation Page 3-B 700 Expenditures Sheriffs Services Personnel Materials & Services Capital Outlay Total Sheriffs Services Civil/Special Units Personnel Materials & Services Capital Outlay Total Civil/Special Units Automotive/Communications Personnel Materials & Services Capital Outlay Total Automotive/Communications InvestigationslEvjdence Personnel Materials & Services Capital Outlay Total Investigations/Evidence Patrol Personnel Materials & Services Capital Outlay Total Patrol Records Personnel Materials & Services Capital Outlay Total Records Adult Jail Personnel Materials & Services Capital Outlay Transfer Out -Jail Debt Service Total Adult Jail Court Securitv Personnel Materials & Services Capital Outlay Total Court Security Emergency Services Personnel Materials & Services Capital Outlay Total Emergency Services Special Services Personnel Materials & Services Capital Outlay Total Special Services Training Personnel Materials & Services Capital Outlay Total Training Other Law Enforcement Services Personnel Materials & Services Capital Outlay Total Other Law Enforcement Svcs Non-Departmental Materials & Services Total Non-Departmental Total Expenditures SHERIFF ·Expenditure Detail Statement of Financial Operating Data Through October 31,2013 FY 2014 -Year to FY 2013 Date (33% of Year) Actual Actual I Budget 1,311,042 467,147 33% 952,019 - 356,025 36% 0% 2,263,061 823,173 34% 637,830 338,200 34% 85,874 - 21,542 22% 0% 723,704 359,741 32% 125,620 31% 1,406,033 413,153 528,846 44% 18,663 5,790 16% 1,837,849 660,257 40% 436,113 33% 142,001 1,283,221 56,979 43% -0% 1,425,223 493,092 33% 7,325,801 2,468,920 32% 613,033 193,046 34% 235,856 9,970 4% 8,174,690 2,671,936 31% 224,392 34% 101,717 583,461 13,852 13% -0% 685,178 238,244 31% 3,849,271 32% 1,879,643 10,934,201 581,686 300/. 36,573 28,935 38% -0% 12,850,417 4,459,892 31% 90,682 34% 12,063 285,997 5,091 52% -0% 298,060 95,773 35% 175,729 70,962 36% 9,710 - 7,438 28% 0% 185,439 78,400 35% 1,024,967 433,190 35% 175,717 49,543 23% 36,096 -0% 1,236,781 482,734 32% 114,809 30% 136,300 345,417 - 32,990 23% 0% 481,717 147,799 28% 607,877 250,381 35% 60,035 - 30,675 41% 0% 667,913 281,056 36% 85,253 27,234 33% 85253 27,234 33% FY2014 Budget I Projection I $ Variance 1,411,820 1,411,820 989,918 989,918 100 100 2,401,838 2,401,738 100 1,009,306 1,009,306 95,769 95,769 5,100 5,100 1,110,175 1,110,175 404,407 404,407 1,202,505 1,202,505 37,000 37,000 1,643,912 1,643,912 1,338,593 1,338,593 133,985 133,985 100 100 1,472,678 1,472,578 100 7,723,459 7,723,459 563,921 563,921 257,572 257,572 8,544,952 8,544,952 665,327 665,327 109,025 109,025 100 100 774,452 774,352 100 12,060,079 11,960,079 100,000 1,947,790 2,047,790 POO,OOO) 76,590 76,590 300,000 300,000 14,384,459 14,384,459 265,966 265.966 9,786 9.786 100 100 275,852 275,752 100 196,825 196,825 26,348 26,348 100 100 223,273 223,173 100 1.251,196 1,251,196 211,502 211,502 35,600 35,600 1,498,298 1,498,298 384,725 384,725 143,154 143,154 100 100 527,979 527,879 100 705,392 705,392 74,131 74,131 100 100 779,623 779,523 100 81.701 81.701 81,701 81,701 $10,819,331 32% $33,719,192 $33,718,492 $ 700 Page 4 $ 30,915,283 SHERIFF 701 Statement of Financial Operating Data Through October 31, 2013 FY 2014 -Year to Date FY 2013 (33% of Year) Actual Actual I Budget FY 2014 Budget 1 Projection I $ Variance Revenues Tax Revenues -Current Tax Revenues -Prior Federal Grants State Grant Jail Funding HB 2712 Jail Funding HB 3194 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 Sheriff's Office DC Comm Systems Reserve Transfer to Reserve Fund Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance 15,812,544 2,032,288 817,322 274,788 24,510 - 158,199 22,946 101,659 9,142 -107,806 3,289 1,215 1,479,991 816,315 284,189 49,638 -- 5,000 5,000 20,640 - 116,646 - 12,051 3,962 39,916 - 29,756 7,953 53,237 31,671 8,050 550 97,403 21,599 14,600 4,200 20,461 2,970 314,668 121,597 44,629 8,162 31,717 37,218 21,599 8,968 19,512,075 3,567,987 RS 18,708,928 6,736,976 80,000 - 100,000 - 18,888,928 I 6,736,976 623,147 (3,168,989) 5,883,963 6,507,110 $ 6,507,110 $ 3,338,121 13% 54% 0% 20% 20% n/a 24% 52% 62% 0% 100% n/a 0% 40% n/a 53% 63% 16% 27% 84% 23% 49% 26% 72% 31% a) b) c) d) e) f) 16,103,377 507,902 25,500 115,524 46,143 5,000 1,584,991 80,000 4,762 5,000 99,318 10,000 15,000 50,000 3,500 80,000 5,000 13,000 250,000 32,000 51,897 28,849 16,378,377 275,000 507,902 12,649 (12,851) 115,524 46,143 107,806 107,806 5,000 1,628,947 43,956 140,000 60,000 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 28,849 190/0 19,116,763 19,536,988 420,225 28% 0% 0% * 24,478,462 80,000 100,000 21,161,510 80,000 100,000 3,316,952 27% 24,658,462 21,341,510 3,316,952 (5,541,699) 5,541,699 $ (1,804,522) 6,507,110 $4,702,588 3,737,177 965,411 $4,702,588 * 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} Unanticipated HB 3194 funding for the Adult Jail d} 1145 inmate reimbursement will exceed budget amount for the year e} Based on Quarter 1 actual, DOC reimbursement for 5B395 (repeat DUll) inmates will exceed plan for the year f) State OJD distributions will be less than planned for the year Page 5 SHERIFF 702 Statement of Financial Operating Data Through October 31, 2013 FY 2013 Actual Revenues Tax Revenues -Current 7,698,340 Tax Revenues -Prior 404,894 Federal Grants 53,818 Federal Grants-BlM 20,881 US Forest Service 78,750 Bureau of Reclamation 40,580 State Grant 274,465 SB #1065 Court Assessment 8,606 Marine Board License Fee 143,724 I FY 2014 -Year to Date (33% of Year) BudgetActual FY 2014 Budget I Projection I $ Variance 972,275 12% a) 7,839,932 7,839,932 135,049 51% 263,858 263,858 11,583 80% 14,500 14,500 -0% b) 25,000 25,000 19,688 26% 76,500 76,500 -0% b) 26,000 26,000 10,392 6% 169,000 169,000 2,465 4% 55,000 55,000 -0% b) 150,000 150,000 I Des Cty General Fund Grant Des Cty Transient Room Tax 136,735 -0% c) 375,703 2,513,265 758,099 33% c) 2,274,297 -(375,703) 2,650,000 375,703 Asset Forfeiture 11,760 City of Sisters 468,060 Des Cty COD Contract 54,366 Des Cty Solid Waste Contr 54,366 School Districts 46,212 Claims Reimbursement 860 Seat Belt Program 5,390 Sheriff Fees 9,617 Court Fines & Fees 120,247 Interest 20,654 Grants-Private 6,500 Donations 11,650 Miscellaneous 44,728 Total Revenues 12,228,468 EXPENDITURES & TRANSFERS DC Sheriff's Office 12,206,355 DC Com m Systems Reserve 120,000 Transfer to Reserve Fund 100,000 Total Expenditures 12,426,355 4,082,355 (1,880,052) (2,620,213) (647,366) 1,972,847Change in Fund Balance (197,887) 3,046,683 2,620,213 3,046,683 426,470Beginning Fund Balance 3,244,571 -nfa - - 162,226 33% 486,678 486,678 19,757 33% 59,270 59,270 19,757 33% 59,270 59,270 -0% b) 40,000 40,000 108 nfa -108 108 2,590 26% 10,000 10,000 3,516 35% 10,000 10,000 44,564 36% 125,000 125,000 3,239 27% 12,000 12,000 -nfa - - 4,500 nfa -4,500 4,500 32,497 61% 53,000 53,000 2,202,304 18% 12,125,008 12,129,616 4,608 4,082,355 28% * 14,525,221 12,556,982 1,968,239 -0% 120,000 120,000 -0% 100,000 100,000 28% 14,745,221 12,776,982 1,968,239 Ending Fund Balance $ 3,046,683 $1,166,632 $ -$2,399,317 $2,399,317 ., 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) Invoiced quarterly. First quarter payment will be received in 2nd Quarter. c) Room Tax receipts are projected to be sufficient for the $2,650,000 payment to lED #2. Page 6 PUBLIC HEALTH Statement of Financial Operating Data Through October 31 , 2013 FY 2014 -Year to FY 2013 Date (33% of Year) Actual Actual Budget '70 orI 68 -n/a 630 8,370 209% 212.500 -0% 2,700,025 894,951 34% 38,154 2,435 6% 248,176 7,806 5% 578,042 220,092 36% 519,121 148,873 27% 40,214 -0% 95,224 -0% 174,624 6.391 4% 214.544 83.984 46% 95,108 37.179 31% 32,475 12,155 30% 112,235 28,605 29% 755,693 56,754 8% 6,262 2.085 35% 19.366 43,955 2442% 162,757 26.296 15% 3,425 6,008,643 1.924 137% 1,581,855 27% 6,344,766 2,106.713 32% 2,036,535 559,223 27% --0% 157,200 8,538,501 (2,529,858) 39,330 25% 2,705,266 30% (1,123,410) 2.349.357 900,492 33% 62,136 8.250 25% 65,100 2,476,593 (53.265) 16.275 25% 925,017 33% (198.393) $ 1,273,934 1.327,199 1,273,934 92% $ 1,075,540 FY2014 Budget I Projection I$ Variance Revenues Medicare Reimbursement Federal Grant 4,000 86,085 82,085 Federal Grant (ARRA) 85.000 85,000 State Grant a) 2.655,897 2,754,434 98,537 Child Dev & Rehab Center b) 39.609 39.609 State Miscellaneous b) 163,310 83,110 (80,200) OMAP 612,400 747,400 135,000 Family Planning Exp Proj 550,000 550,000 Grants (Intergovern & Pvt) 164,923 164,923 Environmental Health-Water c) 94,200 (94,200) Contract Payments b) 151,316 141,266 (10.050) Patient Insurance Fees 184,200 184,200 Health Dept/Patient Fees 119,400 119,400 Vital Records-Birth 41,000 41,000 Vital Records-Death 100,000 100,000 Environmental Health-Lic Fac d) 753,750 753,750 Interest on Investments 6,000 6,000 Donations 1,800 43.955 42,155 Interfund Contract b)e) 180,426 91,691 (88,735) Miscellaneous 1,400 1,924 524 Total Revenues 5,908,631 5,993,747 85,116 Expenditures Personnel Services 6,665,719 6.665,719 Materials and Services 2,070,058 2,070,058 Capital Outlay 100 100 Transfers Out 157,320 157,320 Total Expenditures 8,893,197 8,893,091 100 (2,984,566) (2,899,350) 85,216Revenues less Expenditures Transfers In-General Fund 2,701,475 2,701,475 Transfers In-PH Res Fund 33,000 33.000 Transfers In-Gen. Fund Other 65,100 65,100 Total Transfers In 2,199,515 2,199,515 Change in Fund Balance (184.991 ) (99,775) 85,216 Beginning Fund Balance 1,385,592 1,273,934 {111,658} Ending Fund Balance * $1,200,601 $ 1,114,159 $ (26,442) .. FY 2014 Contingency-$1,2oo,601 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 FTE. BEHAVIORAL HEALTH Statement of Financial Operating Data Through October 31, 2013 Actual FY 2013 FY 2014 -Year to Date (33% of Year)I "/oot Revenues Marriage Licenses 5,650 Divorce Filing Fees 122,971 Federal Grants 252,331 Federal Grant (ARRA) 63,750 State Grants 7,552,648 State Miscellaneous 62,361 Adult Mental Health Initiative 229,038 Title 19 121,876 Liquor Revenue 144,595 School Districts 23,317 Patient Fees 110,491 Interest on Investments 19,900 Rentals 16,625 Administrative Fee 5,224,877 Interfund Contract-Gen Fund 127,000 Miscellaneous 17,482 Total Revenues 14,094,911 Expenditures Personnel Services 10,916,057 Materials and Services 5,970,799 Capital Outlay 26,965 Transfers Out 204,000 Total Expenditures 17,117,821 Revenues less Expenditures (3,022,909) Transfers In-General Fund 1,307,787 Transfers In-OHP-CDO 484,494 Transfers In-Acute Care Svcs 264,631 Transfers In-ABHA 524,039 Total Transfers In 2,580,951 556,964 Change in Fund Balance (441,958) Beginning Fund Balance 3,113,095 Ending Fund Balance $2,671,137 Actual Budget FY 2014 Budget I Projection I $ Variance 3,045 47% 6,500 6,500 42,826 30% 140,600 140,600 36,617 15% a) 252,349 204,849 (47,500) 63,750 250% 25,500 63,750 38,250 2,503,291 31% b) 8,061,713 7,309,892 (751,821 ) 10,310 17% 61,860 20,620 (41,240) 114,086 50% 230,000 230,000 67,697 47% 144,246 144,246 25,486 19% 137,000 137,000 -n/a 71,900 45% 158,082 158,082 6,133 30% 20,500 20,500 7,750 42% 18,500 18,500 2,732,881 33% 8,318,643 8,318,643 -0% c) 127,000 127,000 17,593 17593% 100 20,000 19,900 5,703,364 34% 17,702,593 16,920,182 (782,411) 3,978,674 30% 13,171,075 13,171,075 1,677,230 24% d) 6,896,820 6,440,434 456,386 -0% 10,000 10,000 51,225 25% 204,900 204,900 5,707,129 28% 20,282,795 19.826,409 456,386 (3,765) (2,580,202) (2,906.227) (326,025) 459,100 33% 1,377,302 1,377,302 -n/a 97,864 33% 293,593 293,593 -n/a 33% 1,670,895 1,670,895 553,199 (909,307) (1,235,332) (326,025) 2,671,137 77% 3,461,651 2,671,137 F90,514~ $3,224,336 * $2,552,344 $1,435,805 $ l1,116,5391 * 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. Q1 will be received in November. d) M&S reduction related to Oregon Health Authority amended contract Page 8 COMMUNITY DEVELOPMENT Statement of Financial Operating Data Through October 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 FY 2014 -Year to Date (33% of Year) I V/o ot Actual Budget 15,333 27% 498 33% a) 100,268 56% 700,944 56% 158,019 56% 103,940 51% b) 172,900 60% 295,579 47% 151,856 55% Budget 56,243 1,500 178,000 1,247,359 283,073 204,800 288,484 634,602 274,527 FY2014 I Projection I $ Variance 23,000 (33,243) 3,500 2,000 243,860 65,860 1,700,882 453,523 370,446 87,373 225,760 20,960 390,223 101,739 761,522 126,920 329,432 54,905 1,699,336 54% 3,168,588 4,048,625 880,037 544,406 34% c) 1,610,396 1,617,896 (7,500) 40,993 33% 124,246 124,246 92,341 34% 275,515 275,515 220,435 33% d) 672,796 757,796 (85,000) 73,634 34% 218,300 218,300 73,859 45% e) 162,658 187,057 (24,399) 62,977 37% 171,529 171,529 212,163 32% 665,901 665,901 113,043 25% 450,498 450,498 -0% 179,035 179,035 1,433,850 32% 4,530,874 4,647,773 (116,899) 265,486 (1,362,286) (599,148) 996,936 -0% f) 465,121 (465,121) 165,120 33% 495,360 495,360 -0% f) 89.518 (89,518) -0% 100 (100~ 165,120 16% 1,050,099 495,360 (554,739~ 430,606 (312,187) (103,788) 208,399 1,578,705 227% 696,290 1,578,705 882,415 $2,009,311 * $ 384,103 $1,474,917 $1,090,814 a) $2,500 to be paid by City of La Pine to set up City's new plan and zoning designations in GIS b) Additional revenue generated from contract plan review and inspections services (Sisters. Redmond) c) Includes $63,891 for the Computer Software, additional Accela training expenses & computer replacement d) Proposed conversion of on-call Sisters building staff to permanent position and re-create Assistant BO position e) Additional contract (on-call) services required to meet plan review and inspection service demands f) 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 October 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 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 SOC - 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 (33% of Year) I %of Actual Budget FY 2014 Budget I Projection I $ Variance -nfa 12,302 9% 140,000 140,000 -0% a) 356,270 356,270 1,064,365 nfa b) 1,064,365 1,064,365 -0% 773,452 773,452 3,774,335 36% 10,554,500 10,554,500 39,677 13% c) 310,000 310,000 27,482 7% c) 370,000 370,000 84,691 847% c) 10,000 100,000 90,000 -0% c) 10,000 10,000 12,949 72% 18,000 18,000 -0% d) 562,000 562,000 54,389 25% 220,000 220,000 -0% 90,000 90,000 -nfa d) -0% d) 1,500 1,500 12,237 98% 12,500 12,500 155,749 28% 550,000 550,000 9,594 4% 270,000 270,000 29,282 126% e) 23,200 43,200 20,000 5,277,055 37% 14,271,422 15,445,787 1,174,365 1,767,537 33% 5,385,717 5,385,717 3,404,589 33% 10,306,609 10,306,609 -0% 2,882,108 2,882,108 -0% 450,000 450,000 5,172,126 27% 19,024,434 19,024,434 104,929 (4,753,012) (3,578,647) 1,174,365 70,537 - - 25% d) 0% 0% 282,148 400,000 1,000 282,148 400,000 1,000 70,537 10% 683,148 683,148 175,466 (4,069,864) (2,895,499) 1,174,365 6,846,576 114% 6,014,368 6,846,576 832,208 $7,022,042 * $ 1,944,504 $3,951,077 $2,006,573 * FY 2014 ContingencY-$ 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 d) Payments to be received in June 2014 from other Road Department funds Page 10 e) $20,000 claim reimbursement for damaged stop light in La Pine ADULT PAROLE & PROBATION Statement of Financial Operating Data Through October 31,2013 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 Interfund -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 finalized waiting for payment FY 2014 -Year to Date (33% of Year) FY 2014 I 'root Actual Budget Budget I Projection I $ Variance -0% a) 219,240 219,240 -0% b) 4,301 4,301 7,408 49% c) 15,000 15,000 7,197 52% 13,826 13,826 1,516,014 51% 2,951,504 2,951,504 1,987 15% 13,376 13,376 6,997 nfa d) 6,997 6,997 1,474 33% 4,500 4,500 69,159 44% e) 156,000 207,477 51,477 61,097 35% 175,000 175,000 2,003 33% 6,000 6,000 16,667 33% 50,000 50,000 -nfa 12,500 25% f) 50,000 50,000 17,560 24% f) 73,938 73,938 1,720,063 46% 3,732,685 3,791,159 58,474 1,063,455 327,870 - 32% 34% 0% e) 3,326,077 955,003 100 3,326,077 1,005,878 (50,875) 100 1,391,325 32% 4,281,180 4,331,955 (50,775) 328,738 (548,495) (540,796) 7,699 150,396 33% 451,189 451,189 479,134 (97,306) (89,607) 7,699 747,520 106% 707,953 747,520 39,567 $1,226,653 * $ 610,647 $ 657,913 $ 47,266 b) Payment usually not received until 3rd quarter c) Utilization of AlP funds trending higher than expected d) Insurance settlement e) Program utilization increase f) Payments received quarterly Page 11 CHILDREN & FAMILIES COMMISSION Statement of Financial Operating Data Through October 31, 2013 FY 2014 -Year to Date (33% of Year)FY2013 I %of Actual BudgetActual FY 2014 Budget I Projection I $ Variance 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 63,280 16% a) 402,044 292,513 (109,531)252,020 -0% 19,767 21,994 2,22739,533 -0% a) 30,000 80,000 50,00080,557 -nfa a) 125,048 125,048196,053 65,270 -nfa 219,950 -0% a) 119,539 210,869 91,330 -0% a) 89,475 144,960 55,485392,440 50 3% 2,000 2,0005,148 2,670 nfa 6,060 6,0605,645 25,695 34% 75,034 77,086 2,05273,959 951 95% 1,000 1,0003,659 -nfa13 -0% a) 350,375 329,624 (20,751~358,343 92,647 9% 1,089,234 1,291,154 201,9201,692,590 570,985 178,558 31% 573,849 573,849 1,424,002 211,231 19% a) 1,093,135 1,355,362 (262,227~ 1,994,987 389,789 23% 1,666,984 1,929,211 (262,227) (302,397) (297,142) (577,750) (638,057) (60,307) 275,984 92,912 33% 278,739 278,739 -22,338 25% 89,350 89,350 115,250 31% 368,089 368,089275,984 (181,893) (209,661) (269,968) (60,307)(26,413) 548,572 146% 375,704 548,572 172,868574,985 $ 366,680 " $ 166,043 $ 278,604 $ 112,561$ 548,572 " FY 2014 Contingency-$166,043 a) Revised to reflect actual award For reporting purposes, this fund is still shown as a single fund under the Commission on Children and Families. It represents the activities of Fund 370, "Regional Early Learning Hub" and Fund 393, "Substance Abuse Prevention". It is anticipated that Fund 393 activities will be combined with other existing programs next year. It is still unclear whether the Early Learning Hub for Central Oregon will get funded by the State. It is anticipated that the Commission on Children and Families will no longer be funded by the State next year. Page 12 SOLID WASTE Statement of Financial Operating Data Through October 31, 2013 I % of Actual Actual Budget Operating Revenues Miscellaneous 19,127 6,649 30% Franchise 3% Fees 209,076 11,819 6% a) Commercial Disp. Fees 971,213 368,490 39% Private Disposal Fees 1,376,005 574,779 44% Franchise Disposal Fees 3,980,498 1,484,428 36% Yard Debris 107,801 41,839 49% b) Special Waste 73,568 24,342 97% c) Interest 8,118 3,341 42% Leases 10,801 4,500 42% Recyclables 47,033 17,047 38% Miscellaneous 3,131 -nfa Total Operating Revenues 6,806,370 2,537,234 38% Operating Expenditures Personnel Services 1,651,419 597,286 32% Materials and Services 2,808,337 901,527 27% Debt Service 946,711 -0% d) Capital Outlay 76,335 23,666 43% e) Total Operating Expenditures 5,482,802 1,522,479 25% Operating Rev less Exp 1,323,569 1,014,755 Transfers Out Road 276,272 70,537 25% f) Capital Reserve 630,000 278,750 51% g) Total Transfers Out 906,272 349,287 42% Change in Fund Balance 417,297 2,187,947 Beginning Fund Balance 807,470 1,224,767 148% Ending Fund Balance $1,224,767 $3,412,714 * * FY 2014 ContingencY-$ 588,009 a) Due April 15, 2014 b) Seasonal FY 2014 -Year to FY 2013 Date (33% of Year) 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 g) As requested during the year 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 1,868,124 3,311,993 3,311,993 930,157 930,157 55,000 55,000 6,165,274 6,165,274 589,502 589,502 282,148 282,148 545,000 545,000 827,148 827,148 (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 October 31,2013 Revenues Inter-fund Charges: General Liability FY 2013 FY 2014 -Year to Date (33% of Year) Actual Actual Budget I '¥oof 262,333 90,941 33% 313,480 108,842 33% 173,635 54,717 33% 1,448,553 504,063 33% 254,165 103,398 33% 34,401 705 2% 1,300 245 11% 76 14 18% 23,060 4,230 30% 12,226 2,523,228 4,377 36% 871,531 33% 382,659 121,793 50,919 14,455 85,751 1,025 148,035 148,589 8,790 113 3,290 2,741 200 679,645 159,171 2,000 290,717 73% 166,668 54,449 213,620 366 40,463 207,131 83% 205 16,030 1,377 54,919 71,316 367,051 10,877 12,459 10% 142,755 141,960 103,107 36,000 18,857 46,366 591,376 137,082 1,693,039 12,738 277,457 35% 55,103 28% 842,867 48% 308,508 98,243 29% 131,414 2,132,961 46,622 24% 987,732 43% 390,267 (116,201) 2,240,791 2,631,057 $2,631,057 $2,514,857 272,823 272,823 Property Damage 326,526 326,526 Vehicle 164,150 164,150 Workers' Compensation 1,512,188 1,512,188 Unemployment 310,203 310,203 Claims Reimb-Gen Liab/Property 40,000 40,000 Process Fee-Events/Parades 2,300 2,300 Miscellaneous 80 80 Skid Car Training 14,000 14,000 Interest on Investments 12,050 12,050 TOTAL REVENUES 2,654,320 2,654,320 Direct Insurance Costs: GENERAL LIABILITY Settlement / Benefit Defense Professional Service Insurance Loss Prevention Miscellaneous Repair / Replacement Total General Liability 400,000 450,000 (50,000) PROPERTY DAMAGE Insurance Repair / Replacement Total Property Damage 250,000 270,000 (20,000) VEHICLE Insurance Loss Prevention Repair / Replacement Total Vehicle 120,000 100,000 20,000 WORKERS' COMPENSATION Settlement / Benefit Insurance Loss Prevention Miscellaneous Total Workers' Compensation 800,000 700,000 100,000 200,000 180,000 20,000 Total Direct Insurance Costs UNEMPLOYMENT -Settlement/Benefits 1,770,000 1,700,000 70,000 Insurance Administration: Personnel Services 333,327 333,327 Materials & Srvc, Capital Out. &Tranfs. 197,193 197,093 Total Expenditures 2,300,520 2,230,420 70,100 353,800 423,900 70,100 Beginning Fund Balance Change in Fund Balance 2,517,479 2,631,057 113,578 Ending Fund Balance * $ 2,871,279 $ 3,054,957 $ 183,678 FY2014 Budget I Projection I $ Variance * FY 2014 Contingency-$ 2,871,279 Page 14 100 DESCHUTES COUNTY 9-1-1 Statement of Financial Operating Data Through October 31, 2013 FY 2014 -Year to Date FY 2013 (33% of Year)I Ulo or FY 2014 Actual Budget Budget I PrOjection I $ Variance 761,805 13% a) 5,947,600 6,137,600 190,000 106.119 48% 219.007 219.007 -0% b) 200.000 200.000 11,706 33% 36,000 36,000 -0% c) 750,000 750.000 -0% 30,000 30,000 684 2% 30,000 30,000 38,879 72% 54,000 54,000 -0% d) 256.791 256.791 -0% 137,000 137,000 6.666 74% 9,000 9,000 - nfa 16.608 27% 60,600 60,600 942,467 12% 7,729,998 7,919,998 190,000 1,541,417 35% 4,432,356 4,432,356 616.394 29% 2,132,476 2,132,476 -0% e) 350,000 350,000 2,157,811 31% 6,914,832 6,914,832 (1,215,345) 815,166 1,005,166 190,000 - 0% 7,800,000 7,800,000 (1.215.345) (6,984,834) (6,794,834 ) 190,000 10,398.030 106% 9,800,000 10,398,030 598,030 9,182,686 * $2,815,166 $3,603,196 $ 788,030$ 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 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 a) Current year taxes due November, February and May Page 15 Health Benefits Trust Statement of Financial Operating Data Through October 31,2013 FY 2014 -Year to FY2013 Date (33% of Year) Actual Actual %of Budget FY2014 % change-FY 2014 projection over FY2013 Budget Projection $ Valiance actual Revenues: Internal Premium Charges 12,874,815 4,777,497 33.5% 14,269,138 14,332,491 63,353 11.3% Part-Time Employee Premium 30,280 6,000 15.0% 40,000 17,000 (23,000) -43.9% Employee Monthly Co-Pay 643,918 227,665 23.2% 980,000 800,000 (180,000) 24.2% COIC 1,405,518 521,107 32.7% 1,592,750 1,592,750 13.3% Retiree I COBRA Co-Pay 963,987 366,425 38.2% 958,333 1,100,000 141,667 14.1% Prescription Rebates 99,330 33,755 66.9% 50,493 50,493 Claims Reimbursements 50,493 1,425 nla 1,425 1,425 Miscellaneous 1,240 50 nla 50 SO Interest 70,959 20,391 34.0% 60,000 61,000 1,000 -14.0% Total Revenues 16,140,540 5,954,316 33.2% 17,950,714 17,955,209 4,495 11.2% Expenditures: Personnel Services (all depts) 197,101 57,050 27.2% 209,676 175,536 34,140 -10.9% Materials & Services Admin & Wellness Claims Paid-Medical 11,879,332 3,592,946 29.2% a 12,321,732 11,508,447 813,285 -3.1% Claims Paid-Prescription 1,059,923 277,149 26.0% a 1,064.841 1,015,195 49,646 -4.2% Claims Paid-DentallVision 1,835,199 534,650 29.3% a 1,825,442 1,803,978 21,464 -1.7% Claims Refunds (131,375) (25,211) nla (25,211 ) 25,211 -80.8% Stop Loss Insurance Premium 336,407 95,433 25.4% 375,000 375,000 11.5% State Assessments 194,510 42,436 19.7% 215,000 215,000 10.5% Administration Fee (EMBS) 334,141 110,363 33.4% 330,000 330,000 -1.2% Preferred Provider Fee 50,641 17,043 31.0% 55,000 55,000 8.2% Health Impact 52,224 4.327 7.9% 55,000 4,327 SO,673 -91.7% Other -Administration 101,616 11,784 19.6% 60,162 60,162 -40.8% Other -Wenness 49,996 39,867 52.0% 76,739 156,000 F9,261~ 212.0% Admin & Wenness 15,762,814 4,700,786 28.7% 16,378,916 15,497,898 861,018 -1.7% Deschutes On-site Clinic Contracted Services 804.311 217.742 23.8% 915,000 915,000 13.8% Medical Supplies 33,155 11,605 116.0% 10,000 11,605 (1,605) -65.0% Equipment 2,170 -0.0% 250 250 Other 46,715 10,116 26.4% 38,310 38.310 -18.0% Total DOC 886,351 239,463 24.9% 963.560 965,165 (1,605) 8.9% Deschutes On-site Pharmacy Contracted Services 367.193 49,721 17.2% 289,004 289,004 -21.3% Medication and Drugs 1,446,770 482,354 32.2% b 1,500,000 1,500,000 3.7% Other 63,518 4,152 35.0% 11,876 11,876 -81.3% Total Pharmacy 1,877 480 536,227 29.8% 118001880 1.8001880 -4.1% Total Expenditures 18,723,746 5,533,526 28.8% 19,353,032 18,439,479 913,553 -1.5% Change in Fund Balance (2,583,206) 420,791 (1,402,318) (484,270) 918,048 Beginning Fund Balance 14,551,028 $11,967,822 102% 11,700,000 11,967,822 267,822 Ending Fund Balance $ 11,967822 $12,388,612 . $ 10,297,682 $11 1463,552 $1,185,870 1% of Exp covered by Rev 86.2% 107.6% 92.8% 97.4%1 Page 16 a) Projection based on twelve-month rolling average b) YTD includes October, which is estimated based on September actual • FY 2014 Contingency-$ 10,297,682 FAIR AND EXPO CENTER Statement of Financial Operating Data Through October 31, 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.) Grants Interfund Rentals Annual County Fair (net) Interfund Contract Total Revenues Expenditures: Personnel Services Materials and Services Debt Service Capital Outlay Total Expenditures Revenues less Expenditures Transfers In: General Fund Room Tax -6% (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 FY 2014 -Year to FY2013 Date (33% of Year) %of Actual Actual Budget $ 4,102 $ 3,073 61.5% - -0.0% 255 140 n/a 383,339 132,068 33.4% 76 313 n/a 35,283 8,555 15.8% 16,700 25 0.2% 48,036 1,635 5.5% 139,006 19,434 12.8% 85,338 6,000 7.5% --n/a a) 2,400 800 33.3% 245,000 205,000 82.0% b) 45,000 -n/a 1,004,534 377,043 38.4% 821,293 302,286 34.1% 580,396 224,204 46.4% c) 114,117 -0.0% 9,000 -0.0% a) 1,524,806 526,490 35.5% (520,272) (149,447) 320,000 124,728 33.3% 25,744 8,580 33.3% 82,800 63,052 33.3% 50,000 25,000 25.0% 478,544 221,360 32.1% (41,728) 71,913 35,055 (6,673) $ (6,673) $ 65,240 FY 2014 Budget PrOjection $ Variance $ 5,000 $ 5,000 $ 1,500 1,500 140 395,000 395,000 313 54,000 54,000 11,000 11,000 30,000 30,000 152,000 152,000 80,000 80,000 180,000 2,400 2,400 2SO,000 205,000 980,900 1,116,353 887,593 887,593 483,533 523,533 112,974 112,974 100 180,000 1,484,200 1,704,100 (503,300) (587,747) 374,186 374,186 25,744 25,744 189,156 189,156 100,000 100,000 689,086 689,086 185,786 101,339 48,827 (6,673} $ 234,613 $ 94,665 a) Pacific Power and Energy Trust grant for solar panels on the Event Center b) 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 c) The expenditure for the fire alarm/suppression system was not included in the FY 2014 budget 140 313 180,000 (45,000) 135,453 (40,000) {179,900) (219,900) (84,447) (84,447) {55,SOO} $ ,139,9481 Page 17 JUSTICE COURT Statement of Financial Operating Data Through October 31,2013 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 $ Variance Actual BudgetActual 100,910 24% b)c}a) 357,920 -0%- 796 256 28% 101,166 24%358,716 365,245 137,900 31% 166,294 49,842 26% 187,741 30%531,539 (172,823) (86,576) a) 221,716 46,940 33% 48,893 (39,636) 104,925 153,818 124% 29,577 $ 114,182 " $ 52,866 $ 82,443 $ 29,577$ 153,818 FY 2014 -Year to FY 2013 Date (33% of Year)I V/o OT FY 2014 Budget I Projection I 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 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 b) YTD Actual reported on "cash basis", October fines received November 13 -$32,963.45 c) Historically. collections are heaviest during the months of February-April Page 18 Deschutes County Jail Project (Fund 456) Phase 11-Beginning July 1, 2012 Through October 31,2013 Project Budget (Note 1) Actual (Through October31, 2013) Committed Projected Total (Actual + Committed + Projected) Variance l Resources Interest $ 26,157 $ 18,590 $ $ 7,567 $ 26,157 I Transfers In: General County Projects (142) 100,000 100,000 100,000 General Capital Reserve (143) 1,250,000 1,250,000 1,250,000 I General Fund (001) 750,000 750,000 750,000 Jamison Acq & Remodel (457) (Note 2) 540,939 540,939 540,939 Bond Issuance, net 8,400,000 8,403,481 8,403,481 Total Resources 11.061,096 11,063,011 1,561 11,010,571 Expenditures Architect 820,000 707,788 106,612 5,600 820,000 Engineering 1,408 7,408 Environmental 593 593 Surveying 500 500 Consulting 35,000 390 34,610 35,000 Building & Grounds 9,127 9,127 Fees & Permits, SDCs (water & sewer) 310,000 273,580 36,420 310,000 Insurance 40,000 7,938 7,938 Internal Service Fund Charges 33,700 12,589 21,111 33,700 Miscellaneous Administrative 30,000 1,824 22,176 30,000 FF & E (Storage System) 40,000 40,000 40,000 Construction -Expansion & Remodel 9,458,396 1,040,009 8.553,261 9,593,276 Construction Contingency 300,000 183,036 183,036 Total Expenditures 11,061,096 2,061,145 8,680,991 321,842 11,010,571 Net $ $8,995,266 $(8,680,991) $(314,215) $ Note 1: The project includes the Jail expansion and a remodel for the Medical Unit $ 3,481 3,481 (7,408) (593) (500) (9,127) 32,062 (134.880) 116,964 (3,481) $ I RESOURCES: Loan Proceeds, net of issuance costs Resources from Fund 142 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 October 31, 2013 ACTUAL Received or Encumbrances Project to PROJECTION Expended & Commitments Date I a) 1,402,013 1,402,013 b) 25,000 25,000 c) 600,000 600,000 7,723 7,723 2,034,736 2,034,736 51,735 25,000 76,735 c) 19,341 19,341 1,651 1,651 20,012 20,012 23 23 Budget· I Projected I I Variance 5,500,000 (5,500,000) 1,402,013 1,402,013 25,000 25,000 700,000 700,000 50,000 50,000 7,677,013 2,177,013 (5,500,000) 325,000 325,000 100,000 100,000 31,724 31,724 200,000 200,000 20,000 20,000 23 ~23} 92,763 25,000 117,763 676,724 676,747 ~23} 1,402,013 1,402,013 b) 1,402,013 1,402,013 230 230 a) 5,481,426 5,481,426 1,402,243 1,402,243 6,883,439 1,402,013 ~81,426 116,850 116,850 1,495,005 25,000 1,520,005 7,677,013 2,078,760 5,481,403 539,730 (25,000) 514,730 98,253 98,253 • The project budget is the consolidation of FY 2012 & FY 2013 and FY 2014 adopted budget a) FY 2014 budget includes appropriation of proceeds of issuance of $5,500,000 FF&C Bonds. This is not likely to occur in FY 2014. b) The building was purchased in FY 2011 with resources from General County Projects (Fund 142) -$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 October 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 485 485 600 Total Resources 189,111 189,111 649,226 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 2,281 2,281 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 88,517 88,517 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 143,830 497,418 641,247 649,226 Net 45,282 (497,418) (452,136) 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. - - ---- I Deschutes County General Support Services -BOCC Conference/Seminar, EducationlTraining and Travel Expenditures I County College Expenditures.~ FY2014 1 .f ~ I I I I FY 2014 IBOCC Conference &Travel I Jul Aug Sep Oct Total =-____~----------------~----~~--~~--~~----_+-------L----~Tammy Baney -conf!Sel11 & Ed7 u-cff-==-ra-:j,.-ni=-n-g--··---------~. --=3=5----------34-0-~--375---·····--- Travel Meals Accommodations 312 312 Airfare '---Mileage reimbursement-----··---4,.-7-8~----1-'0-'4------'--··-·-5-8-2-----· Ground-,r:anspOi17ParkInQ···---··· -..---.-...---.....-...---------~-...---.... ....__. Total Baney 513 104 652 1,269I Alan Unger --c·--····-·----····-----····-·-·--···· .... ---..------------1 Conf/Sem &EduclTraining 205 -10 375 590 1--=-. ----..----..-.--..---...-------..--------. Travel Meals - - - ....--... ...-....--... ....--..---:::-----=--:c---.---... Accommodations 192 - -415 608Alrtare--·-·····-----.------------....-----..------------.---.---.-- ....__....__..._..•_-_...._----_. ---_._-----'--------.. Mileage reimbursement Ground TransportlParking ..... Total Unger 397 -10 790 1,198 Tony DeBone Conf/Sem & E~i.iClTraining ._···=====-=-=-=-=5::2_0~-_-_-_-_--~~~----,-184---3c-4c-=0-~~~1~·,0~84,.-42_-~~___....-._ Travel Meals r---:----..-.--...---...-.------:-......----. Accommodations 618 --------1,197 .. _-_......--_ Airfare 658 708 ~:--...-:---:------------------c:-=_: ---------:--.:-:-----...,-.,-::---.----.. Mileage reimblJrsem~~_.._ ..___... __-___~_..___ _ __5=16-:---_....____ Ground Transport -74 r-.--..---...---.-...---...---===~===---==='-..-:==--====-----I Total DeBone 1,795 3,620 ..._-....._._-... _-----'--------------'-------"-..__...---- Total -BOCC Department ___.... ..._______... ....__.--,----,-______ Conf/Sem &EduclTraining...._._ 725 35 194 1,055 2,009 .. ___.._ Travel Meals -82 - -82f--::------...--.-...----.--------....--.-c----..--::-----:--.,---------1 Accommodations 810 164 -1,143 2,116r--AJrtare--·-···--···---658 50 -····----··-····---708--···-···· Mileage Reimbursement -_. ---~-583 104 411 1,098-r--=-.... ....----.... ....----....--.... Ground Tran~port ....____ _ -74 - -74 Total -BOCC Dep~rtment 2,192 987 298 2,808 6,086 .....!!2014 Original Budget _ .. _. ___ . 15,250----._- Percent of FY 2014 Budget Expended 39.9% eocc County C~lIege.__... _______._____.__ .... ...-------..-------. - Office/CopierSupplies ....__... __._1_7_6_.. _ --~ 48 224 ... _---.... -289 1,968 2,257MeetingS_u_pp_lie_s____._._.__-==-=c.......:::===-- -Total BOCC Coun-ty Colleg&-176 -289 2,015 2,480 -~~--~~~~~~~~~~~~~~~~~- ~..=--:-::--------,---.---:----.,---:------=----------:--;:-----'--------.---j NOTE: Above amounts include only those expenditures processed for pa'--"ymc...__e=-n=-t._-:--.::--___--,--._ Additional conference and travel costs may have been incurred, but not processed for paym---c-e _ nt_.--I JRF 10/31/2013