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Finance Report
Monthly Meeting with Board of Commissioners Finance Director/Treasurer AGENDA December 16, 2013 (1) Monthly Investment Report (2) November 2013 Financials Deschutes County Municipal Debt $ 632,083 0.40% Corporate Notes 6,794,276 4 .27% Time Certificates 7,216,441 4.53% U. S. Treasuries 0.00% Federal Agencies 8,088,711 5.08% Bankers' Acceptances 0.00% LGIP/BOTC Total Investments Total Portfolio: By Investment Types Time Certificates Corporate 4.5% Federal Notes Agencies Municipal 4.3% 5 .1% Debt 0.4% LGIP/BOTC 85.7 % ' Investments By County Function General $ 159,139,420 Total Investments $ 159,139,420 Total Investment Income Less Fee : 5% of Invest. Income Investment Income Fiscal Year 2013-14 Nov-13 I I Y-T-D $ 81 ,527 $ 307,606 -- 81,527 307,606 ~4,076~ p5,380~ Investment Income -Net 1$ 77,450 $ 292,226 Category Maximums: U.S. Treasuries 100% ILGIP 100% ~Federal Agencies 75% Banker's Acceptances 25% Time Certificates 25% Municipal Debt 25% Commercial Paper 20% Term Maximums: 0-18 Months 100%J-..- 19 -24 Months 30% c t 24 Month Treas. ~ 0.31% LGIP Rate ~ 0.54% 24 Month Corp ~ 0.61 % Months to Maturity 18 Months 91% 24 Months 9% Memorandum Date: December 10, 2013 To: Board of County Commissioners Tom Anderson, County Administrator From: Wayne Lowry, Finance Director RE: Monthly Financial Reports Attached please find November 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-'-' (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 November 30, 2013 FY2013 Actual 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 FinancelTax 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 * FY 2014 ContingencY-$ 8,560,855 FY 2014 -Year to Date (42% of Year) FY 2014(Y,I % Of :~I"Actual Budget Budget I Projection I $ Variance :. ·c· , -<-'-~ 19,390,111 92% ,f) 21,031,062 21,531,062 500,000 59% ,'.422,816 720,000 720,000 1,380,807 71%~} 1,955,900 1,955,900 479,192 59%~~1 812,421 902,421 90,000 585,178 41% .!3.. 1,415,487 1,415,487 9,602 15,200 17,200 2,00063% ~.) 29,470 16% 184,194 184,194 151,457 73% .j) 208,750 226,750 18,000 28,128 40% 70,920 70,920 37,917 42%. 91,000 91,000 833 42% . 2,000 2,000 22,515,511 1,457,628 551,177 25,560 2,201,168 338,431 114,497 105,113 52,573 380,870 85% 40% 37% 33% 39% 40% 38% 41% 40% 27% ttl 26,506,934 3,687,131 1,500,045 76,901 5,638,777 846,733 299,163 258,807 129,951 1,392,993 27,116,934 3,687,131 1,500,045 76,901 5,638,777 846,733 299,163 258,807 129,951 1,017,290 610,000 - - - - - - - - 375,703 5,227,016 38% . 13,830,501 13,454,798 375,703 6,119,318 45% 13,615,578 13,615,578 11,346,334 41% 27,446,079 27,070,376 375,703 11,169,177 (939,145) 46,558 985,703 10,371,843 109% 9,500,000 10,371,843 871,843 ..$ 21 ,541,020 $8,560,855 $10,418,401 $1,857,546 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 November 30, 2013 Revenues Federal Grants SB #1 065-Court Assess. Jail Funding HB #2712 Discovery Fee Food Subsidy OVA Basic & Diversion Inmate/Prisoner Housing Contract Payments Interest on Investments Leases Grants -Private CFC Interfund Grant Interfund Grant -Gen Fund Miscellaneous Total Revenues Expenditures Personnel Services Materials and Services Capital Outlay Transfers Out Total Expenditures Revenues less Expenditures Transfers In-General Fund Change in Fund Balance Beginning Fund Balance Ending Fund Balance FY2013 FY 2014 -Year to t;:.; Date (42% of Year) ..... FY 2014 Actual U . Actual Budget l~< I '¥oof I Projection I $ Variance Budget ,;;.. -7,090 167% 4,254 11,715 7,461 8,606 3,936 66% 6,000 6,000 - 101,659 18,198 50% 36,568 36,568 - 8,703 1,870 23% . 8,300 8,300 - 24,650 9,524 40%.' 24,000 24,000 - 354,583 71,430 20% ;I) ",.,'; 364,268 359,149 (5,119) 113,760 16,500 13% ;~,) 125,000 55,000 (70,000) 90,765 1,716 1%:.) 120,000 5,000 (115,000) 6,343 2,929 49% 6,000 6,000 - 1,200 500 42% 1,200 1,200 - 1,729 301 24% 1,250 1,250 - 120,595 35,510 nla.~) -128,041 128,041 20,000 5,000 25% 20,000 20,000 - 790 853,383 104 174,607 16% 24% 650 650 717,490 662,873 - (54,617) 4,878,315 1,997,889 39%·' 5,109,496 5,109,496 - 1,086,677 373,075 34% j:J) 1,085,433 970,433 115,000 --0% 100 -100 $ 50,400 6,015,391 (5,162,008) 5,344,523 182,515 995,051 1,177,566 915 2,371,879 (2,197,272) 2,236,810 39,538 1,177,566 $ 1,217,104 25% . 38% 42% 105% ., 3,660 3,660 6,198,689 6,083,589 (5,481,199) (S,420,716) 5,368,346 5,368,346 (112,853) (52,370) 1,125,000 1,177,566 $1,012,147 $1,125,196 - 115,100 60,483 - 60,483 52,566 $ 113,049 * FY 2014 Contingency-$1,012,147 a) Includes $7,090 payment on a FY 2013 grant b) State informed County of the FY 2014 amount subsequent to preparation of FY 2014 budget c) $3,150 billing outstanding. Housing trending lower than anticipated 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 Page 2 SHERIFF -Consolidated Statement of Financial Operating Data Through November 30,2013 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) Sheriffs 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 (42% of Year) FY 2014 Actual I Budget .".! Budget I Projection I $ Variance 16,555,310 87%" 19,116,763 19,541,988 425,225 8,707,626 72% 12,125,008 12,145,116 20,108 25,262,935 81%" .. 31,241,771 31,687,104 445,333 1,012,159 42% 2,401,838 2,401,738 100 453,083 41% 1,110,175 1,110,175 819,590 50% 'It) 1,643,912 1,643,912 617,373 42% 1,472,678 1,472,578 100 3,492,338 41% . ~. 8,544,952 8,494,952 50,000 295,158 5,659,400 38%.~it39% 774,452 14,384,459 774,352 14,384,459 100 122,958 45% 275,852 275,752 100 95,194 43% 223,273 223,173 100 577,080 39% 1,498,298 1,498,298 183,348 35% 527,979 527,879 100 351,058 45% f9 779,623 829,523 (49,900) -' 34,042 42% .• 81,701 81,701 13,712,782 41% 33,719,192 33,718,492 700 11,550,154 (2,477,421) (2,031,388) 446,033 -200,000 200,000 -200,000 200,000 11,550,154 (2,877,421) (2,431,388) 446,033 9,553,793 8,161,912 9,553,793 1,391,881 $ 21,103,946 . $ 5,284,491 $ 7,122,405 $1,837,914 a) FY 2014 appropriated amount, $291,747 for payment Deschutes County Communication System Fund expended in July 2013 b) Projected savings in Personnel from open unfilled positions c) Projected savings in Personnel and Bond Debt expense will be used to offset the cost of renting additional jail beds from Jefferson County and other Jail unexpected expansion expenses d) Additional Personnel expense (Extra Help & Overtime) due to workload Page 3-A SHERIFF -Fund 255 Statement of Financial Operating Data Through November 30,2013 FY 2014 -Year to FY 2013 Date (42% of Year) Actual I Budget Revenues (Fund 255) Law Enf Dist Countywide 18,708,928 Law Enf Dist Rural 12,206,355 Total Revenues 30,915,283 Actual Expenditures (Fund 255) Sheriffs Services 2,263,061 CiviUSpecial 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 $ ... FY 2014 Contingency-$ 5,284,491 FY2014 Budget I Projection I $ Variance 8,468,585 35% 24,478,462 21,161,510 (3,316,952) 5,244,197 36% 14,525,221 12,556,982 (1,968,239) 13,712,782 35% 39,003,683 33,718,492 (5,285,191) 1,012,159 42%· 2,401,838 2,401,738 100 453,083 41% 1,110,175 1,110,175 819,590 1,643,912 1,643,91250% fil> 617,373 42% 1,472,678 1,472,578 100 3,492,338 41% b) 8,544,952 8,494,952 50,000 295,158 38% 774,452 774,352 100 5,659,400 39% c) 14,384,459 14,384,459 122,958 45% . 275,852 275,752 100 95,194 43% 223,273 223,173 100 577,080 39% 1,498,298 1,498,298 183,348 35% 527,979 527,879 100 351,058 45% d) 779,623 829,523 (49,900) 34,042 42% 81,701 81,701 13,712,782 41% 33,719,192 33,718,492 700 'it-$5,284,491 $ $ (5,284,491 1 a) FY 2014 appropriated amount, $291,747 for payment Deschutes County Communication System Fund expended in July 2013 b) PrOjected savings in Personnel from open unfilled positions c) Projected savings in Personnel and Bond Debt expense will be used to offset the cost of renting additional jail beds from Jefferson County and other Jail unexpected expansion expenses d) Additional Personnel expense (Extra Help & Overtime) due to workload Page 3 - B Expenditures Sheriff's Services Personnel Materials & Services Capital Outlay Total Sheriffs Services Civil/Special Units Personnel Materials & Services Capital Outlay Total CiviUSpecial Units Automotive/Communications Personnel Materials & Services Capital Outlay Total Automotive/Communications Investigations/Evidence Personnel Materials & Services Capital Outlay Total Investigations/Evidence f.itr.Q.! 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 Security 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 November 30,2013 FY 2013 Actual 1,311,042 952,019 2,263,061 637,830 85,874 723,704 413,153 1,406,033 18,663 1,837,849 1,283,221 142,001 1,425,223 7,325,801 613,033 235,856 8,174,690 583,461 101,717 685,178 10,934,201 1,879,643 36,573 12,850,417 285,997 12,063 298,060 175,729 9,710 185,439 1,024,967 175,717 36,096 1,236,781 345,417 136,300 481,717 607,877 60,035 667,913 85,253 85.253 $ 30.915,283 FY 2014 -Year to Date (42% of Year) Actual I Budget 571,922 41% 440,236 44% -0% 1,012,159 42% 425,241 42% ~ . FY 2014 Budget I Projection I $ Variance 1,411,820 989,918 100 2,401,838 1,411,820 989,918 2,401,738 100 100 1,009,306 1,009,306 - 27,842 29%' 95,769 95,769 0% 5,100 5,100 453,083 41% 1,110,175 1,110,175 165,011 41% 404,407 404,407 618,829 51% 1,202,505 1,202,505 35,750 97% 37,000 37,000 819,590 50% 1,643,912 1,643,912 - 549,532 41% 1,338,593 1,338,593 67,842 51% 133,985 133,985 0% 100 100 617,373 42% 1,472,678 1,472,578 100 3,108,448 40% 7,723,459 7,673,459 50,000 231,437 41% 563,921 563,921 152,454 59% 257,572 257,572 3,492,338 41% ' 8,544,952 8,494,952 50,000 - 276,987 42% 665,327 665,327 18,171 17% 109,025 109,025 0% 100 100 295,158 38% 774,452 774,352 100 4,859,607 40% 12,060,079 11,960,079 100,000 718,889 37% 1,947,790 2,103,038 (155,248) 28,935 38% 76,590 76,590 51,969 17% 300,000 244,752 55,248 5,659,400 39% 14,384,459 14,384,459 117,341 44% 265,966 265,966 5,617 57% 9,786 9,786 -0% 100 100 122,958 45% 275,852 275,752 100 85,711 44% 196,825 196,825 9,483 36% 26,348 26,348 -0% 100 100 95,194 43% 223,273 223,173 100 - 518,063 410/. 1,251,196 1,251,196 59,017 28% 211,502 211,502 0% 35,600 35,600 577,080 39% 1,498,298 1,498,298 145,305 38% 384,725 384,725 38,043 27% 143,154 143,154 -0% 100 100 183,348 35% 527,979 527,879 100 - 317,407 45% 705,392 755,392 (50,000) 33,650 45% 74,131 74,131 0% 100 100 351,058 45% 779.623 829,523 (49,900, 34,042 42% 81,701 81,701 34,042 42% 81,701 81,701 $13,712,782 41% $33,719,192 $33,718,492 $ 700 Page 4 LED #1 -Countywide Statement of Financial Operating Data ThroUgh November 30,2013 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 11\ 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-IIShop with a Cop" Miscellaneous Total Operating Revenues EXPENDITURES & TRANSFE DC Sheriffs Office DC Comm Systems Reserve Transfer to Reserve Fund Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance FY 2014 -Year to Date (42% of Year)FY2013 Actual l BudgetActual 15,812,544 817,322 24,510 158,199 101,659 - 3,289 1,479,991 284,189 - 5,000 20,640 116,646 12,051 39,916 29,756 53,237 8,050 97,403 14,600 20,461 314,668 44,629 31,717 21,599 14,866,254 328,605 12,649 22,946 18,198 107,806 1,215 816,315 49,638 - 5,000 - - 3,962 - 11,515 38,806 1,175 33,053 7,000 5,659 157,076 12,994 45,555 9,890 19,512,075 16,555,310 RS 18,708,928 80,000 100,000 8,468,585 - - 18,888,928 623,147 5,883,963 $ 6,507,110 $ 8,468,585 8,086,724 6,507,110 14,593,834 92% a) 65% 50% .b) 20% 39% n/a c) 24% 52% d) 62%. e) 0% 100% nfa 0% f) 40% . nfa 77% 7B% 34% 41% 140% 44% 63% 41% BB% 34% 87% 35% • 0% 0% 34% FY2014 Budget I Projection L $ Variance 16,103,377 16,378,377 275,000 507,902 507,902 25,500 12,649 (12,851) 115,524 115,524 46,143 46,143 107,806 107,806 5,000 5,000 1,584,991 1,628,947 43,956 80,000 140,000 60,000 4,762 4,762 5,000 5,000 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 10,000 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 19,541,988 425,225 24,478,462 80,000 100,000 21,161,510 80,000 100,000 3,316,952 24,658,462 21,341 1510 3,316,952 (5,541,699) (1,799,522) 3,742,177 5,541,699 6,507,110 965,411 $ $4,707,588 $4,707,588 '* Payment to Sheriffs 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 SB395 (repeat DUll) inmates will exceed plan for the year f) State OJD distributions will be less than planned for the year Page 5 LED #2 -Ru ral 702 Statement of Financial Operating Data Through November 30, 2013 FY 2014 -Year to Date FY2013 (42% of Year) Actual Actual I Budget Revenues Tax Revenues -Current Tax Revenues -Prior Federal Grants Federal Grants-BlM US Forest Service Bureau of Reclamation State Grant SB #1065 Court Assessment Marine Board License Fee Des Cty General Fund Grant Des Cty Transient Room Tax Asset Forfeiture City of Sisters Des Cty COD Contract Des Cty Solid Waste Contr School 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 7,698,340 7,112,224 91% a) 404,894 161,581 61% 53,818 15,679 108% tt) 20,881 -0% c) 78,750 39,375 51% 40,580 -0% c) 274,465 53,377 32% 8,606 3,996 7% 143,724 -0% c) 136,735 -0% (I) 2,513,265 947,624 42% d) 11,760 -n/a 468,060 202,783 42% 54,366 24,696 42% 54,366 24,696 42% 46,212 3,549 9% 108 n/a860 2,905 29%5,390 9,617 4,683 47% 120,247 57,049 46% 20,654 5,208 43% -n/a6,500 11,650 4,500 n/a 44,728 43,593 82% FY 2014 Budget Projection $ Variance 7,839,932 7,839,932 263,858 263,858 14,500 30,000 15,500 25,000 25,000 76,500 76,500 26,000 26,000 169,000 169,000 55,000 55,000 150,000 150,000 375,703 (375,703) 2,274,297 2,650,000 375,703 486,678 486,678 59,270 59,270 59,270 59,270 40,000 40,000 108 108 10,000 10,000 10,000 10,000 125,000 125,000 12,000 12,000 4,500 4,500 53,000 53,000 12,228,468 8,707,626 72% 12,125,008 12,145,116 20,108 12,206,355 5,244,197 36% .. 14,525,221 12,556,982 1,968,239 120,000 -0% 120,000 120,000 100,000 -0% 100,000 100,000 Total expenditures 12,426,355 5,244,197 360/0 14,745,221 12,776,982 1,968,239 Change in Fund Balance (197,887) 3,463,429 (2,620,213) (631,866) 1,988,347 Beginning Fund Balance 3,244,571 3,046,683 2,620,213 3,046,683 426,470 Ending Fund Balance $ 3,046,683 $6!510,112 $ $ 2,414,817 $2,414,817 I .. Payment to Sheriffs Fund adjusted monthly to equal actual expenditures attributable to countywide services a) Current year taxes due November, February and May b) HIDTA overtime reimbursements for drug investigations will exceed plan I c) Invoiced quarterly. First quarter payment will be received in 2nd Quarter f d) Room Tax receipts are projected to be sufficient for the $2,650,000 payment to lED #2 t Page 6 PUBLIC HEALTH Statement of Financial Operating Data Through November 30, 2013 FY 2014 -Year to Date (42% of Year) FY2014FY2013 I '70 or Budget ~Actual BudgetActual Revenues Medicare Reimbursement Federal Grant Federal Grant (ARRA) State Grant Child Dev & Rehab Center State Miscellaneous OMAP Family Planning Exp Proj Grants (Intergovern & Pvt) Contract Payments Patient Insurance Fees Health DepUPatient 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 68 -n/a 630 8,370 209% 4,000 212,500 -0% 85,000 2,795,249 1,131,650 41% a) 2,750,097 38,154 2,435 6% b) 39,609 248,176 7,806 5% b) 163,310 578,042 283,987 46% 612,400 519,121 193,883 35% 550,000 40,214 -0% 164,923 174,624 8,612 6% b) 151,316 214,544 100,039 54% 184,200 95,108 43,080 36% 119,400 32,475 17,170 42% 41,000 112,235 35,020 35% 100,000 755,693 66,170 9% .c} 753,750 6,262 2,603 43% 6,000 19,366 44,040 2447% 1,800 162,757 26,296 15% b)d) 180,426 2,141 153%3,425 6,008,643 1,973,301 33% 6,344,766 2,661,753 40% 2,036,535 669,127 32% --0% 157,200 39,330 25% Total Expenditures 8,538,501 3,370,209 38% Revenues less Expenditures Transfers In-General Fund Transfers In-PH Res Fund Transfers In-Gen. Fund Other (2,529,858) (1,396,909) 2,349,357 62,136 65,100 1,125,615 8,250 16,275 42% 25% 25% Total Transfers In 2,476,593 1,150,140 41% Change in Fund Balance (53.265) (246,769) Beginning Fund Balance 1,327,199 1,273,934 92% Ending Fund Balance $ 1,273,934 $ 1,027,165 * * FY 2014 Contingency-$ 1.200,601 a) Oregon Health Authority grant prOjected at amended contract amount b) Received quarterly in arrears. Invoices have been submitted c) Majority of fees are due annually and col/ected in December and January d) Interfund contract reduced due to elimination of FTE 1,400 PrOjection I$ Variance 86,085 82,085 68,000 (17,000) 2,754,434 4,337 39,609 85,835 (77,475) 730,793 118,393 550,000 164,923 68,456 (82,860) 198,881 14,681 103,810 (15,590) 41,000 100,000 753,750 6,000 44,040 42,240 91,691 (88,735) 2,141 741 5,908,631 5,889,448 (19,183) 6,665,719 2,070,058 100 157,320 6,665,719 2,070,058 157,320 100 8,893,197 8,893,097 100 (2,984,566) (3,003,649) (19,083) 2,701,475 2,701,475 33,000 33,000 65,100 65,100 2,799,575 2,799,575 (184,991) 1,385,592 $1,200,601 $ (204,074) 1,273,934 1,069,859 (19,083) (111,658} $~130,7421 Page 7 BEHAVIORAL HEALTH Statement of Financial Operating Data Through November 30, 2013 FY2013 Actual FY 2014 -Year to Date (42% of Year) I %of Actual Budget FY2014 Budget I Projection I $ Variance 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 Change in Fund Balance (441,958) Beginning Fund Balance 3,113,095 Ending Fund Balance $ 2,671,137 * FY 2014 Contingency-$ 2,552,344 ~ ... 3,330 51% 6,500 6,500 53.532 38% 140,600 140,600 36,617 15% a) 252,349 204,849 (47,500) 63,750 250% 25,500 63,750 38,250 3,072,880 38% I) 8,061,713 7,368,639 (693,074) 10,310 17% .¢) 61,860 20,620 (41,240) 144,086 63% 230,000 230,000 84,638 59% 144,246 193,792 49,546 38,201 28% 137,000 137,000 499 nJa 499 499 89,583 57% 158,082 222,319 64,237 7,791 38% 20,500 20,500 8,000 43% 18,500 18,500 3,416,101 41% 8,318.643 8,318,643 36,420 29% .~ 127,000 127,000 17,947 17947% 100 20,000 19,900 7,083,686 41% 17,702,593 17,093,211 (609,382) 4,983,877 2,117,456 - 51,225 38% 31% e) 0% 25% 13,171,075 6,896,820 10,000 204,900 13,171,075 6,440,434 10,000 204.900 456,386 7,152,559 35% 20,282,795 19,826,409 456,386 (68,873) (2,580,202) (2,733,198) (152,996) 573,875 42% 1,377,302 1,377,302 -nJa 122,330 42% 293,593 293,593 -nla 696,205 627,332 (909,307) (1,062,303) (152,996) 2,671,137 77% 3,461,651 2,671,137 F90,514l..$3,298,469 $2,552,344 $1,608,834 $ i943,510~ 42% 1,670,895 1,670,895 a} Federal grant projected at amended contract amount b) Oregon Health Authority grant project at amended contract amount c) Contract for Addiction Recovery terminated d) Received quarterly in arrears e) M&S reduction related to Oregon Health Authority amended contract Page 8 COMMUNITY DEVELOPMENT Statement of Financial Operating Data Through November 30, 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 (42% of Year) Actual I '70 or Budget FY 2014 Budget I Projection I $ Variance 18,239 32% 56,243 23,000 (33,243) 563 38%:-l 1,500 3,500 2,000 120,576 68% 178,000 243,860 65,860 818,789 66% 1,247,359 1,700,882 453,523 188,497 67% 283,073 370,446 87,373 122,271 60% .b) 204,800 225,760 20,960 197,651 69% 288,484 390,223 101,739 368,370 58% 634,602 761,522 126,920 181,453 66% 274,527 329,432 54,905 2,016,407 64% 3,168,588 4,048,625 880,037 659,034 41% c) 1,610,396 1,617,896 (7,500) 50,730 41% 124,246 124,246 115,049 42% 275,515 275,515 276,830 41%.Q) 672,796 757,796 (85,000) 91,577 42% 218,300 218,300 92,866 57% .e) 162,658 187,057 (24,399) 76,270 44% 171,529 171,529 272,354 41% 665,901 665,901 144,630 32% 450,498 450,498 173,338 97% 179,035 179,035 1,952,679 43% 4,530,874 4,647,773 (116,899) 63,728 (1,362,286) (599,148) 996,936 -0% f) 465,121 (465,121) - 206,400 42% 495,360 495,360 0% f) 89,518 (89,518) -0% 100 ~100} 206,400 20% 1,050,099 495,360 {554,739} 270,128 (312,187) (103,788) 208,399 1,578,705 227% 696,290 1,578,705 882,415 $1,848,833 'it $ 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 Revenues Federal Grant (ARRA) Mineral Lease Royalties Forest Receipts Federal-PILT Payment State Miscellaneous Motor Vehicle Revenue City of Bend City of Redmond City of Sisters City of La Pine Interest on Investments Interfund Contract Equipment Repairs Vehicle Repairs Vegetation Management Forester Other Inter-fund Services Inter-Fund Sales -Fuel Sale of Equip & Material Miscellaneous Total Revenues Expenditures Personnel Services Materials and Services Capital Outlay Transfers Out Total Expenditures Revenues less Expenditures Trans In -Solid Waste Trans In -Transp SOC Trans In-Road Imp Res Total Transfers In Change in Fund Balance Beginning Fund Balance ROAD Statement of Financial Operating Data Through November 30, 2013 FY 2014 -Year to Date (42% of Year)FY2013 I 'Yo OT Actual Budget.Actual FY2014 Budget I Projection I $ Variance 7,335 140,591 1,265,279 - 542,290 10,495,426 45,486 315,525 1,861 10,000 32,342 526,110 255,369 82,542 49,503 24,628 30,387 623,074 287,313 35,018 -n/a 14,775 11% 140,000 140,000 -0% a) 356,270 356,270 1,064,365 n/a .b} 1,064,365 1,064,365 588,197 76% 773,452 773,452 4,717,649 45% 10,554,500 10,554,500 241,995 78% c.) 310,000 310,000 27,482 7% e) 370,000 370,000 84,691 847% e) 10,000 100,000 90,000 -0% c) 10,000 10,000 16,437 91% 18,000 18,000 -0% d) 562,000 562,000 79,922 36% 220,000 220,000 -0% 90,000 90,000 -n/a cf) -0% d) 1,500 1,500 12,275 98% 12,500 12,500 216,107 39% 550,000 550,000 23,824 9% 270,000 270,000 29,809 128% • e) 23,200 43,200 20,000 14,770,079 7,117,530 50% 14,271,422 15,445,787 1,174,365 5,303,241 2,202,859 41% 5,385,717 5,385,717 7,277,398 3,686,402 36% 10,306,609 10,306,609 67,987 -0% 2,882,108 2,882,108 275,000 -0% 450,000 450,000 12,923,627 5,889,261 31% 19,024,434 19,024,434 1,846,452 1,228,269 (4,753,012) (3,578,647) 1,174,365 276,272 70,537 25% .d) 282,148 282,148 --0% 400,000 400,000 --0% 1,000 1,000 276,272 70,537 10% 683,148 683,148 2,122,724 1,298,806 (4,069,864) (2,895,499) 1,174,365 4,723,852 6,846,576 114% 6,014,368 6,846,576 832,208 Ending Fund Balance $ 6,846,576 $8,145,382 • $ 1,944,504 $3,951,077 $2!0061573 * FY 2014 ContingencY-$ 1,944,504 a) Payment received annually in January b) One-time PIL T payment. Not antiCipated at the time the FY 2014 budget was adopted c) Billed upon completion of work d) Payments to be received in June 2014 from other Road Department funds e) $20,000 claim reimbursement for damaged stop light in La Pine Page 10 ADULT PAROLE & PROBATION Statement of Financial Operating Data Through November 30,2013 FY 2014 -Year to Date (42% of Year)FY 2013 I %of Actual Actual Budget Revenues DOC Measure 57 State Miscellaneous Alternate Incarceration State Subsidy SB 1145 Probation Work Crew Fees Claims Reimbursement Miscellaneous Electronic Monitoring Fee Probation Superv. Fees Interest on Investments Interfund -Sheriff Sale of Equipment Crime Prevention Grant CFC-Domestic Violence Total Revenues Expenditures Personnel Services Materials and Services Capital Outlay 219,240 -0% ., 4,301 -0% tI) 7,408 49% .c) 22,329 7,197 52% d) 2,748,555 1,516,014 51% . d) 14,136 2,227 17% . 6,997 n/a $) 4,648 53 1% 177,947 90,212 58% 1) 189,330 78,430 45% 5,743 2,529 42% 50,000 20,833 42% 250 -n/a 50,000 12,500 25% d) 63,906 17,560 24% c;i) 3,550,384 1,761,959 47% 2,956,034 1,401,298 42% 912,384 377,723 40% f) --0% Total Expenditures 3,868,418 1,779,021 42% (17,062)Revenues less Expenditures (318,034) 187,995 42%Transfers In-General Fund 435,328 Change in Fund Balance 117,294 170,933 747,520 106%Beginning Fund Balance 630,226 $ 918,453Ending Fund Balance $ 747,520 * FY 2014 ContingencY-$ 610,647 a) M57 contract finalized. Receipt of payment is pending b) Payment expected in Quarter 3 c) Utilization of AlP funds trending higher than expected d) Payments received quarterly e) Insurance settlement f) Program utilization increase '* $ FY 2014 I PrOjection I $ Variance Budget 219,240 219,240 4,301 4,301 15,000 15,000 13,826 13,826 2,951,504 2,951,504 13,376 13,376 6,997 4,500 4,500 156,000 216,508 175,000 175,000 6,000 6,000 50,000 50,000 50,000 50,000 73,938 73,938 6,997 60,508 3,732,685 3,800,190 67,505 3,326,077 955,003 100 3,326,077 1,005,878 (50,875) 100 4,281,180 4,331,955 (50,775) (548,495) (531,765) 16,730 451,189 451,189 (97,306) (80,576) 16,730 707,953 747,520 39,567 610,647 $ 666,944 $ 56,297 Page 11 I * FY 2014 Contingency-$166,043 a) Revised to reflect actual award For budgeting and reporting purposes, these activities are presented in a single fund "Children and Families Commission." There are two activities: "Regional Early Learning Hub" and "Substance Abuse Prevention". I,It is anticipated that Substance Abuse Prevention will be merged with Public Health programs in FY 2015. State funding for the Regional Early Learning Hub after FY 2014 is uncertain. l l lPage 12 I 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 CHILDREN & FAMILIES COMMISSION Statement of Financial Operating Data Through November 30, 2013 FY 2014 -Year to Date (42% of Year)FY 2013 l"I "10 Of Actual Budget,Actual 252,020 63,280 16% ;' 39,533 -0% " 80,557 20,000 67% a} 196,053 -n/a'~ -n/a65,270 219,950 62,455 52% ial 392,440 -0%;a) 5,148 1,083 54% . 5,645 2,670 n/a ' 73,959 32,119 43% 3,659 1,128 113% 13 -n/a -0%358,343 182,735 17%1,692,590 219,990 38% 1,424,002 570,985 292,637 27% 1,994,987 512,628 31%' (329,893)(302,397) 116,140 42%275,984 22,338 25%- 138,478 38% (26,413) 275,984 (191,415) 574,985 548,572 146% $ 548,572 $ 357,157 • FY 2014 Budget Projection $ Variance 402,044 262,423 (139,621) 19,767 21,994 2,227 30,000 80,000 50,000 125,048 125,048 119,539 264,623 145,084 89,475 133,984 44,509 2,000 2,000 6,060 6,060 75,034 77,086 2,052 1,000 2,700 1,700 350,375 329,624 (20,751) 1,089,234 1,305,542 216,308 573,849 573,849 1,093,135 1,271,262 (178,127) 1,666,984 1,845,111 (178,127) (577,750) (539,569) 38,181 278,739 278,739 89,350 89,350 368,089 368,089 (209,661) (171,480) 38,181 375,704 548,572 172,868 $ 166,043 $ 377,092 $ 211,049 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 SOLID WASTE Statement of Financial Operating Data Through November 30, 2013 FY 2014 -Year to FY 2013 Date (42% of Year) I '70 or Actual Actual Budget 19,127 8,415 38% 209,076 14,931 7% 971,213 453,325 48% 1,376,005 687,186 52% 3,980,498 1,837,714 45% 107,801 49,851 59% 73,568 35,849 143% 8,118 4,220 53% 10,801 4,500 42% 47,033 21,383 48% 3,131 -n/a 6,806,370 3,117,374 46% 1,651,419 745,637 40% 2,808,337 1,151,868 35% 946,711 384,886 41% 76,335 23,666 43% 5,482,802 2,306,058 37% 1,323,569 811,316 276,272 70,537 25% 630,000 278,750 51% 906,272 349,287 42% 417,297 2,768,087 807,470 1,224,767 148% $1,224,767 $3,992,854 Budget 22,000 .a) 200,000 954,100 1,309,350 4,095,525 .b) 85,000 c) 25,000 8,000 10,801 45,000 6,754,776 6,769,776 15,000 d) e) 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 6,165,274 604,502 15,000 f) 282,148 g) 545,000 827,148 (237,646) 825,655 • $ 588,009 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 I Projection I$ Variance 22,000 200,000 954,100 1,309,350 4,095,525 85,000 40,000 15,000 8,000 10,801 45,000 282,148 545,000 827,148 15,000 (222,646) 1,224,767 399,112 $1,002,121 $399,112 Page 13 RISK MANAGEMENT Statement of Financial Operating Data Through November 30, 2013 Revenues Inter-fund Charges: General Uability FY2013 FY 2014 -Year to Date (42% of Year) Actual Actual Budget f\I %of 262,333 113,676 42% 313,480 136,053 42% . 173,635 68,396 42% 1,448,553 630,078 42% 254,165 129,248 42% 34,401 1,098 3% 1,300 245 11% 76 14 18% 23,060 6,750 48%' 12,226 2,523,228 5,517 46% 1,091,075 41% 382,659 126,580 50,919 16,160 85,751 6,025 148,035 148,589 8,790 113 3,290 2,861 200 679,645 159,171 2,000 302,328 76%' 166,668 54,449 213,620 366 43,859 210,527 84%· 205 16,030 4,546 54,919 71,316 367,051 15,807 20,558 17% 176,226 -5,000 141,960 103,211 36,000 20,022 46,366 591,376 137,082 1,693,039 12,738 317,197 40% 55,103 28% 905,713 51% 308,508 123,693 37%· 131,414 2,132,961 65,359 33% 1,094,765 48% 390,267 (3,690) 2,240,791 2,631,057 $ 2,631,057 $2,627,368 272,823 272,823 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 Reim~Gen Uab/Property 40,000 40,000 2,300 2,300Process Fea.Events/Parades 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 Professional Service Insurance Loss Prevention Miscellaneous Total Workers' Compensation 800,000 680,000 120,000 200,000 180,000 20,000UNEMPLOYMENT -Settlement/Benefits 1,770,000 1,680,000 90,000Total Direct Insurance Costs Insurance Administration: Personnel Services . 333,327 333,327 197,193 197,093Materials & Srvc, Capital Out. & Tranfs. 2,300,520 2,210,420 90,100Total Expenditures 353,800 443.900 90,100Change in Fund Balance 2,517,479 2,631,057 113,578Beginning Fund Balance .. . $ 2,871,279 $ 3,074,957 $ 203,678Ending Fund Balance FY 2014 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 November 30,2013 FY 2013 Actual Revenues Property Taxes -Current 6,323,533 Property Taxes -Prior 319,349 Federal Grants 46,514 State Reimbursement 35,066 Telephone User Tax 767,453 Data Network Reimb. 64,247 Jefferson County 30,755 User Fee 69,012 Police RMS User Fees 229,103 Contract Payments 11,885 Miscellaneous 10,084 Claims Reimbursement 46,760 Interest 54,324 Total Revenues 8,008,083 Expenditures Personnel Services 3,982,162 Materials and Services 1,929,460 Capital Outlay 81,515 Total Expenditures 5,993,138 Revenues less Expenditures 2,014,945 Transfers Out -Reserve Fund 500,000 Change in Fund Balance 1,514,945 Beginning Fund Balance 8,883,086 Ending Fund Balance $10,398,030 * FY 2014 ContingencY-$ 2,815,166 FY 2014 -Year to Date (42% of Year) FY2014I'Yo OT Actual Budget Budget I Projection I $ Variance 5,572,593 94% ..a) 5,947,600 6,137,600 190,000 126,991 58% 219.007 219,007 -0% b) 200,000 200,000 14,937 41% 36,000 36,000 188,545 25%· c) 750,000 750,000 -0% 30,000 30,000 26,211 87% 30,000 30,000 41,035 76% 54,000 54,000 -0% d} 256,791 256,791 -0% 137,000 137,000 24,021 267% 9,000 24,021 15,021 -nfa 21,909 36% 60,600 60,600 6,016,242 78% 7,729,998 7,935,019 205,021 1,892,947 43% 4,432,356 4,432,356 957,879 45% 2,132,476 2,132,476 34,885 10% e) 350,000 350,000 2,885,712 42% 6,914,832 6,914,832 3,130,530 815,166 1,020,187 205,021 -0% 7,800,000 7,800,000 3,130,530 (6,984,834) (6,779,813) 205,021 10,398,030 106% 9,800,000 10,398,030 598,030 13,528,560 '* $ 2,815,166 $ 3,618,217 $ 803,051$ 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 Page 15 Health Benefits Trust Statement of Financial Operating Data Through November 30, 2013 a) It) a) b) 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) Mater/als & 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 FY 2013 FY 2014 -Year to Date (41.7% of Year) Actual Actual %of Budget 12,874,815 5.971,872 41.9% 30.280 7.884 19.7% 643.918 302.645 30.9% 1,405.518 655,450 41.2% 963.987 458,689 47.9% 99.330 33.755 66.9% 50,493 1.675 n/a 1.240 253 nJa 70,959 16,140,540 25.596 42.7% 7,457,819 41.5% 197.101 71,555 34.1% 11,879,332 4.652,445 37.8% c 1,059,923 347,019 32.6% 1,835,199 695.297 38.1% (131,375) (36,881) n/a 336,407 118.099 31.5% 194,510 59,314 27.6% 334,141 137,945 41.8% 50,841 21,323 38.8% 52,224 4,327 7.9% 101,616 14.053 23.4% 49,996 15,762,814 49.195 64.1% 6,062,135 37.0% 804,311 369.846 40.4% 33,155 26.816 268.2% 2,170 -0.0% 46.715 886,351 14.047 36.7% 410,709 42.8% 367.193 103,914 36.0% 1.446.770 647.024 43.1% 63.518 1877480 18723.746 (2.583.206) 14551,028 $ 11,967,822 5.171 43.5% 756,108 42.0% 7.300.S08 37.7% 157.311 $11967,822 102% $12,125,132 FY 2014 Budget Projection $ Variance 14,269,138 40,000 980,000 1,592,750 958,333 SO,493 60,000 17,950,714 209.676 14.332,491 19,000 825,000 1,592,750 1,100,000 50,493 1.675 253 61,000 17,982,662 175,536 12.321.732 1,064,841 1,825,442 375.000 215,000 330.000 55.000 55.000 60,162 76,739 16,378,916 915.000 10.000 250 38,310 11,407.574 970,919 1,770.664 (36,881) 375.000 215.000 330,000 55.000 4.327 60.162 156.000 15,307,765 915,000 26.816 250 38,310 963,560 980,376 289,004 289.004 1.500.000 1.500.000 11.876 11,876 tt) • 1% of Exp covered by Rev 86.2% 102.2% 92.8% 98.5%1 1,800,880 1,800,880 19.353.032 18.264.557 1.088.475 (1.402.318) (281.895) 1.120.423 11.700.000 11,967.822 267.822 $ 10,297,682 $11,685,927 $1,388,245 63,353 (21,OOO) (155.000) 141,667 1.675 253 1,000 31,948 34,140 914,158 93,922 54.778 36.881 SO.673 (79.261) 1,071,151 (16.816) (16,816) Page 16"FY 2014 Contingency-$ 10.297.682 a) Projection based on twelve-month rolling average b) YTD includes November. which is estimated based on October actual FAIR AND EXPO CENTER Statement of Financial Operating Data Through November 30, 2013 Revenues Miscellaneous Vending Machines Telephone Fees -Events Special Events Revenues Interest Storage Camping at F & E Horse Stall Rental Concession % -Food Rjghts (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 Date (42% of Year)FY 2013 % of Actual BudgetActual $ 3,073 61.5%$ 4,102 -0.0% 255 - 140 nla 383,339 178,274 45.1% 76 361 nla 35,283 11,738 21.7% 16,700 25 0.2% 48,036 1,635 5.5%. 139,006 41,426 27.3% 85,338 6,000 7.5% -nla a)- 1,000 41.7% 245,000 2,400 205,000 82.0% 45,000 -n/a. 1,004,534 448,671 38.6% . 373,564 42.1% 580,396 821,293 267,127 55.2% c) 114,117 69,227 61.3% 9,000 8,259 4.6% a) 718,177 43.2%1,524,806 (269,506)(520,272) 155,910 41.7% 25,744 320,000 10,725 41.7% 82,800 78,815 41.7% 50,000 25,000 25.0% 478,544 270,450 39.2% (41,728) 944 35,055 (6,673) $ (6,673) $ (5,729) FY 2014 Budget Projection $ Variance $ 5,000 $ 5,000 $ 1,500 1,500 140 140 395,000 395,000 361 361 54,000 54,000 11,000 11,000 30,000 30,000 152,000 152,000 80,000 80,000 180,000 180,000 2,400 2,400 250,000 205,000 (45,000) 1,160,900 1,116,401 (44,499) 887,593 483,533 112,974 180,100 1,664,200 887,593 523.533 112,974 180,000 1,704,100 (40,000) 100 (39,900) (503,300) (587,699) (84,399) 374,186 25,744 189,156 100,000 689,086 185,786 48,827 $ 234,613 374,186 25,744 189,156 100,000 689,086 101,387 {6,673l $ 94z713 (84,399) ~55,500) $ (139,9001 a) Pacific Power and Energy Trust grant for solar panels on the Event Center. Resolution to appropriate the grant is pending 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 Page 17 JUSTICE COURT Statement of Financial Operating Data Through November 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 2013 Actual FY 2014 -Year to Date (42% of Year) Actual I %oT Budget a) 357,920 133,844 32% b)c) - 796 358,716 - 306 134,150 0% 34% 32% 365,245 166,294 531,539 171,215 86,734 257,950 38% 46% 41% a) $ (172,823) 221,716 48,893 104,925 153,818 $ (123,799) 58,675 (65,124) 153,818 88,693 42% 124% * $ FY 2014 Budget 1Projection 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 b) YTD Actual reported on "cash basis". November fines, to be received in December -$29,471. c) Historically, collections are heaviest during the months of February-April Page 18 .. 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 November 30,2013 FY 2014 -Year to Date (42% of Year)FY2013 I % of Actual Budget·Actual $ $ -0.0% 10,170 41.7% 24,408 24,408 10,170 41.7% 14,617 5,911 24.2% 14,617 5,911 24.2% 4,259 (2,710,173) 9,792 (2,700,381) 100.0% $ (2,700,381) $ (2,696,123) 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 November 2013 negative cash balance: $1,181.82. b) Inception through November 30,2013: Revenues -Lease Payments $ 83,394 Expenditures: Land/Building (Amertitle) -July 2007 2,241,313 Hickman Williams 17,578 City of Bend -May 2008 250,000 KNEXCO 5,289 Kleinfelder 3,732 Total expended on facility 2,517,913 Interest on Negative Cash Balance 261,604 Total expended 2,779,517 Net $(2,696,123) ;; . FY2014 Budget I Projection $ 2,700,600 24,408 $ 24,408 $ (2,700,600) 2,725,008 24,408 (2,700,600) 24,408 14,200 10,208 24,408 14,200 10,208 2,700,600 10,208 (2,690,392) (2,700,600) (2,700,381) 219 $ $ (2,690,173) $ Variance $ (2,690,173) c Deschutes County Campus Improvement (Fund 463) Inception through November 30, 2013 RESOURCES: Transfer in (Note A) Transfer in -General Fund Transfer in -General County Projects (142) (Note B) Oregon Judicial Dept Payment Interest Revenue Total Resources EXPENDITURES: Basement Jail/Boiler Demolition Basement Public File View 1st Floor Public File View 1st Floor Restrooms/Haslinger Court 1st Floor DeHoog/Bagley Court/Jury Room Accounting Area Open Workspace Courthouse DA Offices Hearing Room Justice Bldg 21Basement Phases 1/2 "Stone Building" Internal Service Fund Charges Total Materials & Services Revenues less Expenditures Notes: Received and Expended I Proiected Total $ 796,617 150,000 350,000 12,750 7,678 $ 350,000 500 $ 796,617 150,000 700,000 12,750 8,178 1,317,045 350,500 1,667,545 JB1 JB2 JB3 JB4 JB5 JB6 JB7 JB8 168,109 141,862 117,980 401,231 80,685 37,961 34,348 38,789 720 5,520 1,027,205 638,089 2,250 640,339 168,109 141,862 117,980 401,231 80,685 37,961 34,348 676,878 720 7,770 1,667,545 $ 289,839 $ (289,839) 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 Projects JRF 12/11/2013 Deschutes County Jail Project (Fund 456) Phase II -Beginning July 1, 2012 Through November 30, 2013 I Resources Interest $ 26,157 $ 22,587 $ $ 3,570 $ 26,157 $ 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 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 3,481 Total Resources 11,067,096 11,067,007 3,570 11,070,577 3,481 Expenditures Architect 820,000 722,940 91,460 5,600 820,000 Engineering 9,685 9,685 (9,685) Environmental 593 593 (593) Surveying 500 500 (500) Consulting 35,000 390 34,610 35,000 Building & Grounds 9,127 9,127 (9,127) Fees & Permits, SDCs (water & sewer) 310,000 273,580 36,420 310,000 Insurance 40,000 7,938 7,938 32,062 Internal Service Fund Charges 33,700 15,228 18,472 33,700 Miscellaneous Adm inistrative 30,000 7,844 22,156 30,000 FF & E (Storage System) 40,000 40,000 40,000 Construction -Expansion & Remodel 9,458,396 1,040,009 8,553,267 9,593,276 (134,880) Construction Contingency 300,000 180,759 180,759 119,241 Project Budget (Note 1) Actual (Through November 30,2013) Committed Projected Total (Actual + Committed + Projected) Variance Total Expenditures 11,067,096 2,087,833 8,663,199 319,545 11,070,577 (3,481) Net $ $8,979,174 $(8,663,199) $(315,975) $ $ Note 1: The project includes the Jail expansion and a remodel for the Medical Unit JRF 12111/2013 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 November 30, 2013 ACTUAL PROJECTION Received or Encu m brances Project to Project Expended & Commitments Date Budget * Projected ~ Variance a) 5,500,000 (5,500,OOO) 1,402,013 1,402,013 b) 1,402,013 1,402,013 25,000 25,000 c) 25,000 25,000 600,000 600,000 700,000 700,000 7,959 7,959 50,000 50,000 2,034,972 2,034,972 7,677,013 2,177,013 (5,500,000) 51,735 25,000 76,735 c) 325,000 325,000 100,000 100,000 20,889 20,889 31,724 31,724 1,693 1,693 200,000 200,000 20,728 20,728 20,000 20,000 23 23 23 ~23} 95,069 25,000 120,069 676,724 676,747 ~23l 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 5,481,426 116,850 116,850 1,497,312 25,000 1,522,312 7,677,013 2,078,760 5,481,403 537,660 (25,000) 512,660 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} JRF 12/11/2013 ........... \'¥,l:IiIii,iJ1,;,MM""'*""",fW tJ_"l!'IW'~_ ",''"'"'' ~i'W.. .j¥ $1;;;,* ¥i¥4JfI'ilII"'Ih'#j,\dfA ;.~"~!II!IJ ,jij.Whf4.\WI""'i'4 ?i!ll$, f"""",,_~po;\I'i"&jj\ii6""l', "'*"*""'~-,19 ."Oft;,,;} ",.,IijJfiA 3., iP «'.¥"(iiiIj!" -------------------------.---~---""--..""~.-------.---","«~,.-,-,~••'---- Deschutes County Sisters Health Clinic (Fund 464) Inception through November 30,2013 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 505 505 600 Total Resources 189,131 189,131 649,226 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 2,411 2,411 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 88,647 88,647 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 143,959 497,418 641,377 649,226 Net 45,172 (497,418) (452,246) 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. JRF 12/11/2013 Deschutes County General Support Services -BOCC Conference/Seminar, EducationfTraining and Travel Expenditures County College Expenditures FY 2014 BOCC Conference & Travel I Jul I Aug I Sep I Oct INov I Tammy Baney I FY2014 Total .._-..__... .. -~-...-~---.::.~ 35 340 45 420Conf/Sem & EducrTraining -- Travel Meals --- -30 30-_.._ ..__.__.._ ..__.. Accommodations ---312 91 403 Airfare - --- - -.._ .. -478 104 450 510 1,542 --::...-~---~~~-- Mileage reimbursement .-----~------ -- --- 513 104 1,101 677 2,395 L Gro~nd Transport/~arking ...-~--~-----===--.:=~:=--==:::::::-.........::::::::::===--=::::::::-------==:=::::==-l Total Baney - Alan Unger I Cont/Sem & Educfrraining--205 ~--:--.--~ro-375-=-~--~~~500- I !::~~:~tions--··-···-~~~··--·-··-.~ ~----:-~-~15-··-~--~-··--~ ~Aiifare ..--.--.. ~--~..-----..----..----=-....-----..-- I Mileage reimbursement~~~__-.._.._..~~.~..-.--.--..-.--.-....-- - -..-~... Ground Transport/Parking _---==-=--==-=":....-.::===---===--.:=:::.-.====---- I Total Unger 397 -10 790 -1,198 Tony DeBone , 184 340 45 1,089i Conf/Sem & EducfTraini~--=-_··-_-·_52_0___-____________-'----l Travel Meals -82 ---82 ..---------...---~----------- Accommodations 618 164 -415 -1,197----------------...-'---::-: Airfare 658 50 - ----~----------Mileage reimbursement Ground Transport 105 --...--~-..----~-----=:--:-----74 --••___M ____•• 411 -.. -~--.. -- 184 45 708 ..--:: 516 ~74 1,166 3,665 ~- Total DeBone f----.. 1,795 474 ..._._.._---------"----_..__..__._----'----------'-- 725 35 194 1,055 ... -~-.-~---.. -82 -- 810 164 -1,~~ 658 ... 50 - - -583 104 861 ~.rfare __~_...____~._~___ -708 Mileage Reimbursement 510 2,057 -74 - - 2,192 987 298 3,058.--_..__. Ground Transport __.._~_..._~_.. _---:::~~---:::=----==--__::::_:=_=~=-=_=_--__::_:=_I74 Total -BOCC Departrrlent 722 7,257 ------------...__.. FY 2014 Original Budget 15,250 Percent of FY 2014 Budget Expended r------47.!% BOCC County Colleg~______________..._ ..__..~-----.....~- Office/Copier Supplies 176 - -48 -224 ~eting Supplies ... ···--·--·~--··------289 2,362 734---~384- r----...--.....--.........--..... f-:-;-;;;;--.;,----. ... ... ...--.. ..-----..-~--- NOTE: Above amounts include only those expenditures processed for payment. I-c-. ~--=--=---.-.. -~-- Additional conference and travel costs may have been incurred, but not processed for payment. JRF 1213/2013