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Finance Update (2)
Monthly Meeting with Board of Commissioners Finance Director/Treasurer AGENDA January 30,2012 (1) Monthly Investment Report (2) December 2011 Financials ------- Deschutes County Commercial Paper Corporate Notes Time Certificates U. S. Treasuries Federal Agencies Bankers' Acceptances lGIP/BOTC $ 12,963,439 9,306,120 21,192,922 80,228,311 Totallnvestmenta $ 123.690.792 Total Portfolio: By Investment Types Corporate Time Notes Certificates 10% 8% Federal Agencies 17% LGtP/BOTC 65% 0.00% 10.48% 7.52% 0.00% 17.13-'" 0.00-'" ~ 100.00% --~ Investment Income investments By County Function Fiscal Year 2011-12 Dec-11 I I Y-T-D General $ 123,690,792 $ 66,332 $ 440,918 -- Total Investments $ 123,690,792 Total Investment Income less Fee: 5% of Invest. Income Investment Income -Net 1$ 66,332 ~3,317~ 63,016 $ 440,918 (22,046) 418,872 Category Maximums: U.S. Treasuries 100% Comparators ~lGIP 100% 3 Month Treas. ~ 0.02% 12 Month Treas. ~ 0.11 %Federal Agencies 75% 'I 3 Month C P ~ 0.13% I Time Certificates 25-J. Commercial Paper 20% Corporate Notes 10·'" Banker's Acceptances 25-'" Average Maturity in Days General ---629 .. Memorandum Date: January 19, 2012 To: Board of County Commissioners Erik Kropp, Interim County Administrator From: Marty Wynne, Finance Director RE: Monthly Financial Reports Attached please find December 2011 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), and Fair &Expo Center (618). 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 Six Months Ended December 31,2011 Year to Date $ Actual Variance Variance RESOURCES: Beg. Net Working Capital $ 7,300,000 $ 8,245,725 $ 945,725 100% 113% $7,300,000 $8,245,725 $ 945,725 Revenues Property Taxes 10,050,484 18,693,028 8,642,544 50% 93% 20,100,967 20,800,967 700,000 Gen. Rev. -excl. Taxes 1,191,161 1,548,728 357,567 50% 65% a) 2,382,321 2,382,321 Assessor 395,498 427,577 32,079 50% 54% b) 790,996 790,996 County Clerk 734,354 701,062 {33,292} 50% 48% 1,468,707 1,412,207 (56,500) BOPTA 6,199 8,236 2,037 50% 66% b) 12,398 12,398 District Attorney 149,335 116,875 (32,460) 50% 39% c) 298,669 325,676 27,007 FinancefT ax 96,950 128,057 31,107 50% 66% b) 193,900 193,900 Veterans 30,671 17,544 (13,128) 50% 29% 61,341 64,351 3,010 Property Management 48,100 50,100 2,000 50% 52% 96,200 96,200 Grant Projects 1,000 1,000 0 50% 50% 2,000 2,000 Total Revenues 12,703,752 21,692,206 8,988,454 50% 85% 25,407,499 26,081,016 673,517 TOTAL RESOURCES 20,003,752 29,937,931 9,934,179 50% 92% 32,707,499 34,326,741 1,619,242 REQUIREMENTS: I Exp·%1 Expenditures Assessor 1,702,650 1,617,430 85,220 50% 47% 3,405,300 3,305,300 100,000 County Clerk 711,983 497,079 214,904 50% 35% 1,423,965 1,223,965 200,000 BOPTA 36,201 26,240 9,961 50% 36% 72,402 72,402 District Attorney 2,439,648 2,207,601 232,047 50% 45% 4,879,296 4,511.771 367,525 FinancefTax 406,824 383,666 23,158 50% 47% 813,648 813,648 Veterans 131,058 125,462 5,596 50% 48% 262,115 260,100 2,015 Property Management 128,832 126,942 1,890 50% 49% 257,664 257,664 Grant Projects 59,358 57,503 1,855 50% 48% 118,715 118,715 Non-Departmental 908,481 491,716 416,765 50% 27% d) 1,816,962 1,816,962 Contingency 3,363,361 3,363,361 50% nfa 6,726,722 6,726,722 9,888,396 5,533,638 4,354,758 50% 28% 19,776,789 12,380,527 7,396,262 Transfers Out 6,465,355 6,512,538 ~47,183~ 50% 50% 12,930,710 12,930,710 TOTAL REQUIREMENTS 16,353,751 12,046,176 4,307,575 50% 37% 32,707,499 25,311,237 7,396,262 NET (Resources -Requirements) 3,650,002 17,891,754 14,241,753 9,015,504 9,015,504 1 I .~ a) Includes annual payments: Tax on Electric Co-ops $489,027, PIL T $471,823 b) A &T Grant received quarterly-July, October, January &April c) DA revenue includes: $155,069 HIDTA Grant to be received later in fiscal year and $122,400 Discovery Fee received monthly (YTD actual includes three months of receipts) d) Budget includes $576,144 for payment to LED #2. This payment normally made annually in June Page 1 RESOURCES: Beg. Net Working Capital Revenues Federal Grants SB #1065-Court Assess. Discovery Fee Food Subsidy OVA Basic & Diversion Inmate/Prisoner Housing Inmate Commissary Fees Contract Payments Miscellaneous Program Fees MIP Diversion Fees Interest on Investments Leases Grants -Private Behavioral Health CFC Interfund Grant Gen Fund Grant-Crime Prev COMM JUSTICE.JUVENILE Statement of Financial Operating Data Six Months Ended December 31, 2011 Year to Date Budget J Actual [ Variance $1,101,374 $1,099,010 $ (2,364) 5,000 2.100 (2.900) 25.000 24,515 (485) 7,500 5.769 (1,731) 12,500 10,468 (2.032) 108,749 94,675 (14,074) 44,245 24,600 (19.645) 50 (50) 35,000 41,478 6,478 30 169 139 20 (20) 150 665 515 3,750 4,425 675 1.200 600 (600) 250 300 50 3,000 138 (2.862) 77,064 33,655 (43,409) 10,000 5,000 ~5.000~ \FY% \ Coli. % 100% 100% 50% 21% a) 50% 49% 50% 38% 50% 42% b) 50% 44% c) 50% 28% d) 50% 0% 50% 59% e) 50% 282% f) 50% nla 50% 222% f) 50% 59% 50% 25% g) 50% 60% 50% 2% h) 50% 22% j)j) 50% 25% j) Bu~et Year End Projection Variance $1,101,374 $1,099,010 $ 10,000 10,000 50,000 50,000 15,000 15.000 25,000 25,000 217,498 355,730 88,490 60,000 100 100 70.000 100,000 60 200 40 40 300 825 7,500 7,500 2,400 1,200 500 500 6,000 331 154,128 134.620 20.000 20,000 (2,364) 138,232 (28,490) 30.000 140 525 (1,200) (5,669) (19,508) Total Revenues 333,508 248,557 (84,951) 50% 37% 667,016 781,046 114,030 Transfers In-General Fund 2,660.730 2.660.730 50% 50% 5,321,459 5,321,459 TOTAL RESOURCES 4,095,612 4,008,297 (87,315) 50% 57% 7,089,849 7,201,515 111,666 REQUIREMENTS: I EXP.%! Expenditures Community Justice-Juvenile Personal Services 2,554,535 2,457,918 96,617 50% 48% k) 5.109,069 4.975,000 134,069 Materials and Services 597.867 513,480 84,387 50% 43% c)i) 1,195.733 1,100,000 95,733 Capital Outlay 50 50 50% 0% 100 100 Transfers Out 25,200 25,200 50% 50% 50,400 50,400 Contingency 367,274 367.274 50% nla 734.547 734,547 TOTAL REQUIREMENTS 3,544,926 2,996,598 548,328 50% 42% 7,089,849 6,125,400 964,449 NET (Resources -Requirements) 550,686 1,011,699 461,013 1,076,115 1,076,115 a) Outstanding $2,167 Federal Grant billing. reimbursed quarterly in arrears b) $1727 billing outstanding c) OVA Basic and Diversion funding increased after budget was submitted. Projections for revenue and expenditures adjusted accordingly. Payments received quarterly, $91.000 billing outstanding d) Fees paid for housing for youth from other jurisdictions. need fluctuates and trending lower than antiCipated Billings outstanding -$5.550 e) Contract payments reimbursement requests submitted monthly. Received 1-2 months in arrears. trending higher than antiCipated f) Revenues trending greater than anticipated -dependent on use of programs or services (MIP Diversion Fees, photocopies. etc) g) Citizen Review Board vacated. Revenue projected adjusted accordingly h) Due to change in practice, Behavioral Health's referrals for functional family therapy have decreased. Anticipated as permanent i) CCF (JCP) funding less than antiCipated. Projections of revenue and expenditures adjusted accordingly Page 2 j) Grants paid quarterly-$5.000 outstanding payment for General Fund Grant-Crime Prevention k) Actual for the year projected to be less than budgeted due to vacant positions SHERIFF· Fund 255 Statement of Financial Operating Data Six Months Ended December 31,2011 Year to Date Budget l Actual I Variance RESOURCES: Beg. Net Working Capital $ $ $ Total Revenues 18,266,759 14,811,939 (3,454,820) TOTAL RESOURCES 18,266,759 14,811,939 (3,454,820) REQUIREMENTS: EXPENDITURES & TRANSFERS Sheriffs Division 1,291,971 1,217,503 74,468 Civil 412,048 375,865 36,183 Automotive/Communications 811,104 841,699 (30,595) Investigations/Evidence 867.109 745,704 121,405 PatrollCivillComm Supp 3,955,852 3.916,535 39,317 Records 360.355 307,551 52.804 Adult Jail 5.253.264 4,610,153 643.111 Court Security 143.301 142,224 1,077 Emergency Services 92,813 86,109 6,704 Special Services Division 667.581 589,522 78,059 Regional Work Center 1,509.233 1,400,461 108,772 Training Division 162,133 129,453 32,680 Other Law Enforcement Svcs 316,128 312.545 3,583 Non-Departmental 36,616 36,616 Contingency 2,287,254 2,287,254 Transfers Out -D/S Fund 100,000 100,000 'FY % I Coli. % Revised Year End Budget Projection Variance 100% n/a $ $ $ 50% 41% * 50% 40% * 50% 41% 50% 41% Exp. %1 50% 47% a) 50% 46% b) 50% 52% b} 50% 43% b} 50% 50% b) 50% 43% 50% 44% c) 50% 50% 50% 46% 50% 44% 50% 46% c) 50% 40% 50% 49% 50% 50% 50% n/a 50% 50% d) TOTAL REQUIREMENTS 18,266,762 14,811,940 3,454,822 50% 41% 36,533,516 30,811,171 (5,722,345) 36,533,516 30,811,171 (5,722,345) 2,583,941 2,546,122 37,819 824,095 790,748 33,347 1,622,207 1,622,207 1,734,218 1,532,403 201,815 7,911,704 7.801,433 110,271 720.710 720.710 10.506.527 9,913,359 593,168 286.602 286,602 185,625 185,625 1.335.161 1.335.161 3.018,466 2.847,049 171,417 324.265 324,265 632,256 632,256 73.231 73.231 4,574,508 4,574,508 200,000 200,000 36,533,516 30,811,171 5,722,345 I NET (Resources· Requirements) I * Revenues from LED #1 & LED #2 adjusted monthly to equal actual expenditures a) Less than planned software maintenance expenditures I b) Less than planned personnel expenditures due to open pOSitions which will be filled based on funding and operational needs c) Less than planned personnel expenditures due to open positions, jail bed rental expenses, and jail management software costs d) Semi-annual transfer in November and May 1 ! I~, Page 3 J t 1 Fund 701 LED-Countywide Statement of Financial Operating Data Six Months Ended December 31, 2011 Variance RESOURCES: Beg. Net Working Capital $5,108,671 $ 6,090,734 $ 982,063 1000/0 119% $ 5,108,671 $6,090,734 $ 982,063 Tax Revenues -Current 7,153,421 13,284,163 6,130,742 50% 93% 14,306,841 14,627,128 320,287 Tax Revenues -Prior 250,500 486,155 235,655 50% 97% 501,000 501,000 Federal Grants & Reimb 17,600 30,784 13,184 50% 87% 35,200 35,200 State Grant 24,238 19,257 (4,981) 50% 40% 48,475 48,475 Transp. of State Wards 2,500 3,240 740 50% 65% 5,000 5,000 SB 1145 768,832 739,996 (28,836) 50% 48% a) 1,537,663 1,479,991 (57,672) Prisoner Housing 26,492 26,492 50% n/a b) 26,492 26,492 Des. Cty Video Lottery Grant 2,500 5,000 2,500 50% 100% 5,000 5,000 Des Cty Court Security 45,500 44,870 (630) 50% 49% 91,000 91,000 Des Cty Juvenile Contract 2,090 2,219 129 50% 53% 4,180 4,180 Title III Reimbursement 75,000 (75,000) 50% 0% c) 150,000 150,000 Transport 500 255 (245) 50% 26% 1,000 1,000 Other 3,570 3,570 50% n/a 3,570 3,570 DC Fair & Expo Center 1,913 (1,913) 50% 0% 3,825 3,825 Inmate Commissary Fees 3,300 5,780 2,480 50% 88% 6,600 10,000 3,400 Work Center Work Crews 25,000 25,665 665 50% 51% 50,000 50,000 Concealed Handgun Classes 1,750 1,325 (425) 50% 38% 3,500 3,500 Inmate Telephone Fee 24,000 42,029 18,029 50% 88% d) 48,000 84,000 36,000 Soc Sec Incentive-Fed 2,500 4,200 1,700 50% 84% 5,000 5,000 Miscellaneous 2,500 3,423 923 50% 68% 5,000 5,000 Oregon Mentors 7,500 3,900 (3,600) 50% 26% 15,000 15,000 Debit Card Fee 69 69 50% nla 100 100 Medical Services Reimb 8,000 7,539 (461) 50% 47% 16,000 16,000 Restitution 2,500 1,727 (773) 50% 35% 5,000 5,000 Sheriff Fees 100,000 108,068 8,068 50% 54% 200,000 200,000 Interest 14,167 21,405 7,238 50% 76% 28,333 42,000 13,667 Interest on Unsegregated 1,767 1,020 (747) 50% 29% 3,533 3,533 Donations -"Shop with a Cop" 11,897 11,897 50% n/a 11,897 11,897 Sale of Reportable Assets 500 5,817 5,317 50% n/a 1,000 5,817 4,817 Total Revenues 8,538,078 14,889,865 6,351,787 50% 87% 17,076,150 17,438,708 362,558 TOTAL RESOURCES 13,646,749 20,980,599 7,333,850 50% 95% 22,184,821 23,529,442 1,344,621 REQUIREMENTS: I Exp·%1 Fund 255 Departments: Sheriffs Services 1,211,855 1,142,006 69,850 50% 47% 2,423,711 2,388,237 35,474 Civil 412,048 375,865 36,183 50% 46% 824,095 790,748 33,347 AutolComm 303,507 314,955 (11,449) 50% 52% 607,014 607,014 Adult Jail 5,253,264 4,610,153 643,111 50% 44% 10,506,527 9,913,359 593,168 Court Security 143,301 142,224 1,077 50% 50% 286,602 286,602 Emergency Services 92,813 86,109 6,704 50% 46% 185,625 185,625 SpeCial Services 464,109 409,842 54,267 50% 44% 928,217 928,217 Work Center 1,509,233 1,400,461 108,772 50% 46% 3,018,466 2,847,049 171,417 Training 98,980 79,030 19,951 50% 40% 197,961 197,961 Other (CODE, Forensic) 316,128 312,545 3,583 50% 49% 632,256 632,256 Non Dept -ISF Charges 18,344 18,345 (0) 50% 50% 36,689 36,689 Non Dept -Jamison DIS 100,000 100,000 50% 50% 200,000 200,000 Contingency 1,118,829 1,118,829 50% 0% 2,237,659 2,237,659 ..Total to Fund 255 11,042,411 8,991,534 2,050,877 22,084,821 19,013,756 3,071,065 Transfer to Reserve Fund (703) 50,000 100,000 (50,000) 50% 100% 100,000 100,000 Total Requirements 11,092,411 9,091,534 2,000,876 50% 41% 22,184,821 19,113,756 3,071,065 Net 2,554,339 11,889,065 9,334,727 4,415,686 4,415,686 • Payment to Sheriffs Fund adjusted monthly to equal actual expenditures attributable to countywide services. a) Reduction in State Community Corrections funding for custody of SB 1145 inmates b) Prisoner housing reimbursement SB 395 Page 4 c) Reimbursement requested semiannually in January and June d) Change to new vendor resulting in revenue increase Fund 702 LED Rural Statement of Financial Operating Data Six Months Ended December 31. 2011 RESOURCES: Beg. NetWorking Capital $2,936,523 $ 3,004,533 $ 68,010 100% 102% $2,936,523 $ 3,004,533 $ 68,010 Revenues Tax Revenues -Current 3.674.063 6.705,357 3,031.294 50% 91% 7.348,125 7.512,627 164.502 Tax Revenues -Prior 128.500 242.785 114.285 50% 94% 257.000 257.000 Federal Grants & Reimb 6,000 8.598 2,598 50% 72% 12.000 12.000 Federal Grants-BlM 12.500 8,873 (3,627) 50% nla 25.000 25.000 US Forest Service 39.375 19,688 (19,687) 50% 25% 78.750 78,750 State Grant 100,486 59,359 (41.127) 50% 30% 200,972 200,972 SB #1065 Court Assessment 30,000 24,515 (5,485) 50% 41% 60,000 60,000 Marine Board License Fee 71,166 (71,166) 50% 0% a) 142,332 142,332 Bureau of Reclamation 4.189 4,189 50% nla b) 20.000 20.000 Des Cty General Fund Grant 288,072 (288.072) 50% 0% c) 576,144 576,144 Des Cty Transient Room Tax 1,036,928 1,036,928 50% 50% 2,073,856 2.073.856 Des Cty Tax/Fin Contract 540 540 50% 540 540 City of Sisters 224.981 224,981 50% 50% 449.961 449.961 Des Cty CDD Contract 27.183 27,183 50% 50% 54,366 54.366 Des Cty Solid Waste Contr 27,183 27.183 50% 50% 54,366 54.366 Des Cty Clerk/Election 1,000 (1.000) 50% 0% 2,000 2,000 School Districts 40,000 3,457 (36,543) 50% 4% d} 80.000 40,000 (40.000) Security & Traffic Reimb 2,500 680 (1.820) 50% 14% 5.000 5.000 Seat Belt Program 6,000 4,690 (1.310) 50% 39% 12,000 12,000 Miscellaneous 5,000 2,736 (2,264) 50% 27% 10,000 10,000 Restitution 2.069 2,069 50% nla 5.000 5.000 Sheriff Fees 5,000 4.274 (726) 50% 43% 10.000 10,000 Court Fines & Fees 57.500 58.801 1.301 50% 51% 115.000 115,000 Impound Fees 3.500 1,800 (1,700) 50% 26% 7,000 7.000 Restitution -Street Crimes 250 (250) 50% 0% 500 500 Seizure/Forfeiture 1,324 1,324 50% nla 1,324 1,324 Interest 5,000 9,495 4,495 50% 95% 10,000 20,000 10,000 Interest on Unsegregated 900 515 (385) 50% 29% 1.800 1,800 Grants-Private 2,000 2,000 50% nla 2,000 2.000 Donations 2.555 2,555 50% nla 2,555 2.555 Sale of Equip & Material 3,000 11,074 8,074 50"A, 185% 6,000 11,074 5.074 Sale of Reportable Assets 10,000 35,855 25,855 50% 179% 20,000 35,855 15.855 Total Revenues 5,806,087 8,531,504 2,725,417 60% 73% 11,612,172 11,799,022 186,850 TOTAL RESOURCES 8,742,610 11,536,037 2,793,427 60% 79% 14,548,695 14,803,555 254,860 REQUIREMENTS: I Exp. %1 Fund 255 Departments: Sheriffs Services 80,115 75,497 4,618 50% 47% 160,230 157.885 2,345 Auto/Comm 507,597 526,744 (19.147) 50% 52% 1.015.193 1,015,193 Investigations 867,109 745,704 121,405 50% 43% 1,734,218 1,532,403 201.815 Patrol 3.955.852 3,916,535 39,317 50% 50% 7,911.704 7,801,433 110,271 Records 360.355 307,551 52,804 50% 43% 720,710 720,710 Special Services 203,472 179,680 23,791 50% 44% 406,944 406,944 Training 63,152 50,423 12,729 50% 40% 126.304 126.304 Non Dept -ISF Charges 18,271 18.271 50% 50% 36.542 36,542 Contingency 1.168.425 1,168,425 50% 0% 2.336.849 2,336.849 Transfer to Reserve Fund (704) 50,000 100,000 (50.000) 50% 100% 100,000 100,000 Total Requirements 7.274,348 5,920,406 1,353,941 50% 41% 14.548,695 11.897,415 2,651,280 Net 1,468,263 5,615.631 4.147.368 2.906.140 2.906.140 • Payment to Sheriffs Fund adjusted monthly to equal actual expenditures attributable to rural services. a} Reimbursement requested semiannualty in January and June b) BOR patrol contract signed after bUdget adopted Page 5 1 1 .1 ;t i J ~ I 1 ~ c) Received annually in June d) Reimbursement for SRO deputies will be less than planned from the Bend la Pine SchOOl District I 1 PUBLIC HEALTH Statement of Financial Operating Data Six Months Ended December 31,2011 Year to Date Year End Actual Variance Variance RESOURCES: Beg. Net Working Capital $1,596,918 $ 1,702,129 $ 105,211 100% 107% $1,596,918 $1,702,129 $ 105,211 Revenues Medicare Reimbursement 300 461 161 50% 77% 600 600 State Grant 1,355,072 1,099,325 (255,747) 50% 41% 2,710,144 2,710,144 Child Dev & Rehab Center 12,304 7,690 (4,614) 50% 31% 24,607 30,759 6,152 State Miscellaneous 112,415 63,395 (49,020) 50% 28% alb) 224,829 127,000 (97,829) OMAP 261,925 288,142 26,217 50% 55% 523,850 523,850 Title 19 352 352 50% nla 500 500 Family Planning Exp Proj 260,000 215,494 (44,506) 50% 41% 520,000 520,000 Local Grants 22,500 46,988 24,488 50% 104% 45,000 48,745 3,745 Water Program-Base Fee 21,000 9,386 (11,614) 50% 22% a) 42,000 42,000 Contract Payments 25,000 25,000 50% n/a 25,000 25,000 Water Program-Field Work 27,909 14,295 (13,614) 50% 26% a) 55,817 55,817 H20 Sys Insp-Priv Wells 100 (100) 50% 0% 200 200 Miscellaneous 3,740 3,740 50% nla 7,000 7,000 Patient Insurance Fees 67,690 84,157 16,467 50% 62% 135,380 135,380 Health Dept/Patient Fees 59,385 46,142 (13,243) 50% 39% 118,770 118,770 Vital Records-Birth 15,300 20,345 5,045 50% 66% 30,600 30,600 Vital Records-Death 50,000 49,040 (960) 50% 49% 100,000 100,000 Environmental Health 352,175 408,371 56,196 50% 58% c) 704,350 704,350 Interest on Investments 6,000 5,357 (643) 50% 45% 12,000 12,000 Donations 13,015 8,922 (4,093) 50% 34% 26,030 26,030 Interfund Contract 99,194 17,852 (81,342) 50% 9% a) 198,387 198,387 Administrative Fee 7,528 7,528 50% 50% 15,056 15,056 Total Revenues 2,743,812 2,421,982 (321,830) 50% 44% 5,487,620 5,432,188 (55,432) Transfers In-General Fund Transfers In-PH Res Fund Transfers In-Gen. Fund Other 1,158,882 15,000 32,550 1,158,882 15,000 32,550 50% 50% 50% 50% 50% 50% 2,317,765 30,000 65,100 2,317,765 30,000 65,100 TOTAL RESOURCES 5,547,162 5,330,543 (216,619) 50% 56% 9,497,403 9,547,182 49,779 REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency 3,112,242 953,347 100,000 143,000 440,113 3,003,230 903,283 143,000 109,012 50,064 100,000 440,113 I Exp·%1 50% 48% 50% 47% 50% 0% d) 50% 50% 50% n/a 6,224,483 1,906,694 200,000 286,000 880,226 6,054,483 1,906,694 200,000 286,000 170,000 880,226 TOTAL REQUIREMENTS 4,748,702 4,049,513 699,189 50% 43% 9,497,403 8,447,177 1,050,226 NET (Resources -Requirements) 798,460 1,281,030 482,570 1,100,005 1,100,005 a) Received quarterly, in arrears b) Elimination of the State self sufficiency program c) Line includes, among other items, 1) Restaurant Fees (FY 2012 Budget=:6450,000) and 2) Pool & Spa Fee (FY 2012 Budget=$110,OOO). These are due annually and collected in December and January Page 6 d) Computer BEHAVIORAL HEALTH Statement of Financial Operating Data Six Months Ended December 31, 2011 Actual Variance Variance Year to Date RESOURCES: Beg. Net Working Capital $3,268,759 $ 3,108,163 $ (160,596) 100% 95% $3,268,759 $3,108,163 $ (160,596) Revenues Marriage Licenses 2,750 3,280 530 50% 60% 5,500 8,000 2,500 Divorce Filing Fees 66,500 79,096 12,596 50% 59% 133,000 150,000 17,000 Domestic Partnership Fee 50 45 (5) 50% 45% 100 100 Federal Grants 12,149 23,245 11,096 50% 96% a) 24,298 24,298 State Grants 3,608,276 3,566,292 (41,984) 50% 49% b) 7,216,551 7,164,922 (51,629) State Miscellaneous 62,087 10,310 (51,777) 50% 8% c)d) 124,173 61,860 (62,313) ABHA 162,269 162,269 50% nla e) 170,000 170,000 Title 19 141,149 83,896 (57,253) 50% 30% 282,297 282,297 Liquor Revenue 52,500 72,319 19,819 50% 69% 105,000 105,000 School Districts 37,800 38,300 500 50% 51% 75,600 75,600 Miscellaneous 7,000 7,964 964 50% 57% 14,000 14,000 Patient Insurance Fees 56,850 44,521 (12,329) 50% 39% 113,700 113,700 Patient Fees 904 550 (354) 50% 30% 1,807 1,807 Interest on Investments 12,500 13,539 1,039 50% 54% 25,000 25,000 Rentals 6,550 5,500 (1,050) 50% 42% c) 13,100 13,100 Donations 108 108 50% nla 200 200 Administrative Fee 2,214,845 2,176,934 (37,911) 50% 49% 4,429,689 4,429,689 Sheriff 10,000 (10,000) 50% 0% f) 20,000 (20,000) Interfund Contract-Gen Fund 63,500 37,287 (26,213) 50% 29% c) 127,000 127,000 Comm. on Children & Fam 725 725 50% nla 725 725 Total Revenues 6,355,410 6,326,180 (29,230) 50% 50% 12,710,815 12,767,298 56,4831 I Transfers In-General Fund 631,758 631,758 50% 50% 1,263,515 1,263,515 Transfers In-OHP·CDO 135,701 135,702 50% 50% 271,402 271,402 I Transfers In-Acute Care Svcs 126,258 126,258 50% 50% 252,515 252,515 ) Transfers In-ABHA 150,432 150,432 50% 50% g) 300,863 300,863 J TOTAL RESOURCES 10,668,318 10,478,493 (189,826) 50% 58% 18,067,869 17,963,756 (104,113) I REQUIREMENTS: I Exp.%l Expenditures ] Personal Services 4,947,096 4,619,465 327,631 50% 47% 9,894,191 9,894,191 Materials and Services 2,830,375 2,330,238 500,137 50% 41% 5,660,749 4,533,668 1,127,081 Capital Outlay 207,500 54,622 152,878 50% 13% 415,000 415,000 I Transfers Out 143,000 143,000 50% 50% 286,000 286,000 Contingency 905,965 905,965 50% n/a 1,811,929 1,811,929 • TOTAL REQUIREMENTS 9,033,936 7,147,325 1,886,611 50% 40% 18,067,869 15,128,859 2,939,010i I NET (Resources· Requirements) 1,634,382 3,331,168 1,696,785 2,834,897 2,834,897I i a) Grant expired September 30, 2011 b) Department of Human Services Grant projected at amended contract amount c) Received quarterly, in arrears d) Elimination of State contract for Temporary Assistance for Needy Families (TANF) program e) Revenue for Adult Mental Health Initiative clients, not included in original budget f) Funding for Mental Health Court from the Sheriffs Department eliminated g) Transfer made quarterly Page 7 COMMUNITY DEVELOPMENT Statement of Financial Operating Data Six Months Ended December 31,2011 Year to Date Budget I Actual J Variance I FY%I CoII.% Budget Year End Projection Variance RESOURCES: Beg. Net Working Capital $ Revenues Ad min-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Prog Planning-Current Planning-Long Range Total Revenues Trans In-GF Trans In-GF for Lng Rng Ping Trans In-Other TOTAL RESOURCES REQUIREMENTS: EXPENDITURES & TRANSFERS Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Pgm Planning-Current Planning-Long Range Transfers Out (DIS Fund) Contingency 229,822 131,776 $ (98,046) 100% 57% $ 229,822 $ 131,776 (98,046) 12,175 14,420 2,245 50% 59% 24,350 28,500 4,150 500 1,077 577 50% 108% a) 1,000 1,700 700 83,350 86,013 2,663 50% 52% 166,700 172,000 5,300 600,440 494,699 (105,741) 50% 41% b) 1,200,880 1,100,000 (100,880) 129,575 116,670 (12,906) 50% 45% b) 259,150 245,000 (14,150) 80,100 52,999 (27,101) 50% 33% c) 160,200 160,200 140,200 146,540 6,340 50% 52% 280,400 293,000 12,600 337,450 317,494 (19,956) 50% 47% b) 674,900 655,000 (19,900) 126,863 120,370 (6,493) 50% 47% 253,726 250,000 (3,726} 1,510,653 1,350,283 (160,370) 50% 45% 3,021,306 2,905,400 (115,906) 314,814 247,680 50 2,303,019 314,814 247,680 2,044,553 ~50} (258,466) 50% 50% 50% 50°-,> 50% 50% 0% 47% 629,625 495,360 100 4,376,213 629,625 495,360 4,162,161 pOO~ (214,052) Exp. %1 705,909 63,878 102,285 281,016 118,710 82,845 71,554 309,501 239,403 86,943 126,064 699,163 60,356 103,620 272,532 111,743 84,878 77,431 297,268 220,370 160,242 6,746 3,522 (1,335) 8,484 6,967 (2,033) (5,877) 12,233 19,033 (73,299) 126,064 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 47% 51% 48% 47% 51% 54% 48% 46% 92% nla d) e) f) g) 1,411,818 127,755 204,570 562,032 237,420 165,689. 143,108 619,002 478,806 173,885 252,128 1,411,818 127,000 204,570 545,000 230,000 167,000 144,000 600,000 443,500 173,885 755 17,032 7,420 (1,311) (892) 19,002 35,306 252,128 TOTAL REQUIREMENTS 2,188,108 2,087,603 100,505 50% 48% 4,376,213 4,046,773 329,440 NET (Resources -Requirements) 114,911 (43,050) (157,961) Revenues Expenditures Net from Operations 1,350,283 2,087,603 (737,320) a) GIS revenue is sporadic based on the frequency of customer requests b) Fall activity less than anticipated c) Contract payments from Redmond are currently on hold pending finalization of a new contract d) Year to date actual includes payout to retired employee e) Extra Help expenses concentrated in the summer months f) As Tumalo area wetland inventory grant will not be received, budgeted expenses will not occur g) Transfers made November ($160,242) & May ($13,643) 115,388 115,388 3,021,306 2,905,400 (115,906) 4,376,213 4,046,773 329,440 (1,354,907) (1,141,373) 213,534 Page 8 ROAD Statement of Financial Operating Data Six Months Ended December 31, 2011 Year to Date Budget I Actual I Variance IFY % I Coli. % Budget YearEnd Projection Variance RESOURCES: Beg. Net Working Capital $2,834.720 $ 3.417,158 $ 582,438 100% 121% $ 2.834.720 $ 3,417.158 $ 582.438 Revenues System Development Charge 924 924 50% n/a 2,000 2,000 Federal Reimbursements 300,000 600,000 300,000 50% 100% a) 600,000 600,000 Federal Grant (ARRA) 10,000 20,000 10,000 50% 100% b) 20,000 20,000 Mineral Lease Royalties 20,000 6,630 (13,370) 50% 17% 40,000 40,000 Forest Receipts 655,581 (655,581) 50% 0% c) 1,311,162 1,322,661 11,499 State Miscellaneous 250,021 500,041 250,020 50% 100% d) 500,041 500,041 Motor Vehicle Revenue 5,670,000 5,361,585 (308,415) 50% 47% e) 11,340,000 10,723,000 (617,000) City of Bend 137,500 29,941 (107,559) 50% 11% f) 275,000 275,000 City of Redmond 175,000 4,248 (170,752) 50% 1% f) 350,000 350,000 City of Sisters 5,000 (5,000) 50% 0% f) 10,000 10,000 City of La Pine 5,000 (5,000) 50% 0% f) 10,000 10,000 Admin Recovery (SDC) 500 1,317 817 50% 132% 1,000 2,500 1,500 Miscellaneous 10,000 17,700 7,700 50% 89% 20,000 20,000 Road Vacations 500 500 50% 50% 1,000 1,000 Interest on Investments 10,000 8,790 (1,210) 50% 440,(, 20,000 20,000 Parking Fees 72 (72) 50% 0% 144 144 Interfund Contract 365,000 (365,000) 50% 0% g) 730,000 730,000 Equipment Repairs 100,000 121,531 21,531 50% 61% 200,000 200,000 Vehicle Repairs 45,000 (45,000) 50% 0% 90,000 90,000 LID Construction 5,000 (5,000) 50% 0% g) 10,000 10,000 Vegetation Management 35,750 (35,750) 50% 0% g) 71,500 71,500 Forester 12,500 3,352 (9,148) 50% 13% g) 25,000 25,000 Car Washes 1,750 1,758 8 50% 50% 3,500 3,500 Sale of Equip &Material 316,500 325,870 9,370 50% 51% 633,000 633,000 Total Revenues 8,130,674 7.004,187 (1,126,487) 50% 43% 16,261,347 15,659,346 (602,001) Trans In -Solid Waste 142,887 142,887 50% 50% 285,773 285,773 Trans In -Transp SOC 125,000 125,000 50% 50% 250,000 250,000 Trans In-Road Imp Res 6,000 (6,000) 50% 0% 12,000 12,000 TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency TOTAL REQUIREMENTS NET (Resources Requirements) 11,239,281 2,807,662 5,086,337 618,346 300,000 1,009,576 9,821,921 1,417,360 10,689,232 2,680,713 5,735,567 25,288 8,441.568 2,247,664 (550.049) 126,949 (649,230) 593,058 300,000 1,009,576 1.380,353 830;304 50% 57% I Exp. %1 50% 48% 50% 56% 50% 2% 50% 0% 50% n/a 50% 43% h) 19.643,840 5,615,323 10,172,674 1,236,691 600,000 2,019,152 19,643,840 19,624,277 5,615,323 10,755,112 1,236,691 600,000 18,207,126 1,417,151 (19.563) (582,438) 2,019,152 1,436,714 1,417,151 a) Revenue received in November at completion of the Cascade Lakes chip seal project b) Payment received in December c) Received annually in January d) Annual payment received in August e) Revenues trending less than estimates provided by ODOT f) Billed upon completion of work g) Payments to be received in June 2012 from other Road Department funds Page 9 h) Expenditures are seasonal and higher during summer. YTD includes $2.5 million paid to Knife River on the Full Depth Reclamation Project in South County ADULT PAROLE & PROBATION Statement of Financial Operating Data Six Months Ended December 31. 2011 Year to Date Budget ! Actual I Variance IFY % J Coli. % Budget YearEnd Projection Variance RESOURCES: Beg. Net Working Capital $ 560,000 $ 634,125 $ 74,125 100% 113"10 $ 560,000 $ 634,125 $ 74,125 Revenues DOC Measure 57 108.675 (108.675) 50% 0% a) 217.350 219.240 1.890 State Miscellaneous Alternate Incarceration State Subsidy SB 1145 2.151 15,459 6.500 1,427.829 6.913 1,374.278 (2,151 ) (15,459) 413 (53.551 ) 50% 50% 50% 50% 0% 0% 53% 48% b) c) 4,301 30,918 13.000 2,855,659 4.301 21,000 13,000 2,748,953 (9.918) (106.706) Probation Work Crew Fees Miscellaneous Electronic Monitoring Fee Probation Superv. Fees 12.000 2.050 85.000 100.000 11.520 883 65.882 87,830 (480) (1,167) (19.118) (12.170) 50% 50% 50% 50% 48% 22% 39% 44% 24,000 4,100 170.000 200.000 24.000 2.100 170.000 200.000 (2.000) Interest on Investments 4.500 2.912 (1,588) 50% 32% 9,000 9.000 Interfund -Sheriff 25.000 25.000 50% 50% 50.000 50,000 Crime Prevention Grant CFC-Domestic Violence 25.000 37,416 12.500 18,708 (12.500) (18.708) 50% 50% 25% 25% d) d) 50.000 74.832 50.000 74,832 Total Revenues 1,851,580 1,606,426 (245,154) 50% 43% 3,703,160 3,586,426 (116,734) Transfers In·General Fund 169.146 169,146 50% 50% 338.292 338,292 TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency TOTAL REQUIREMENTS NET (Resources· Requirements) 2,580,726 1.584.344 443,445 50 14,400 258,487 2,300,726 280,000 2,409,697 1,497.992 346.867 14,400 1,859,259 550,438 (171,029) 86,352 96.578 50 258,487 441,467 270,438 50% 52% I Exp. %1 50% 47% 50% 39% 50% 0% 50% 50% 50% nla 50% 40% 4,601,452 3.168.688 886,890 100 28.800 516.974 4,601,452 4,558,843 3.168.688 886.890 28.800 4,084,378 474,465 (42,609) 100 516,974 517,074 474,465 a) Annual allocation expected in January b) Annual allocation normally received in February c) State invoiced quarterly. Payment from State pending d) Interfund grant received quarterly. Payments have been requested Page 10 CHILDREN & FAMILIES COMMISSION Statement of Financial Operating Data Six Months Ended December 31, 2011 Year to Date Budget I Actual I Variance IFY % !CoIl. % Budget YearEnd Projection Variance I J 1 i I I J RESOURCES: 8eg. NetWorking Capital Revenues Federal Grants Title IV -Family Sup/Pres HealthyStart Medicaid Level 7 Services State Prevention Funds HealthyStart /R-S-G OCCF Grant Program Fees Charges for Svcs-Misc Court Fines &Fees Interest on Investments Donations Interfund Grants Total Revenues $ 467,111 149,744 19.665 47.500 128.991 12,250 155,919 272,602 4,000 39,000 2,500 60,438 892,609 $ 556,143 121.379 24.118 19,205 100,923 45,986 129,102 252,716 1,005 610 47,458 2,044 71 22,969 767,586 $ 89,032 (28.365) 4,453 (28,295) (28.068) 33,736 (26.817) (19.886) 1,005 (3,390) 8,458 (456) 71 {37,469~ (125,023) 100% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 119% 41% a) 61% a)b) 20% a)c) 39% a}b} 188% d} 41% a}b) 46% a)b) nla e) 8% 61% f} 41% nla e} 19% g} 430/0 $ 467,111 299,488 39,329 95,000 257.982 24,500 311,838 545,203 8,000 78.000 5,000 120.875 1,785,215 $ 556,143 301,491 39.534 85.000 196.898 77,622 258,203 502,290 2,500 8,000 85,000 5,000 300 300.875 1,862,713 $ 89,032 2.003 205 (10.000) (61.084) 53,122 (53,635) (42,913) 2,500 7,000 300 180,000 77,498 Trans from General Fund Total Transfers In 136,482 136,482 136,482 136,482 50% 50% 50% 50% 272.960 272,960 272.960 272,960 TOTAL RESOURCES 1,496,202 1,460,211 (35,991) 50% 58% 2,525,286 2,691,816 166,530 REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency 302.560 843,490 50 116,544 285.213 471,715 17,347 371,775 50 116,544 I Exp·%1 50% 47% h} 50% 28% i) 50% 0% 50% nla 605,119 1,686,979 100 233,088 579,945 1.744,961 100 25.174 (57.982) 233,088 TOTAL REQUIREMENTS 1,262,644 756,928 505,716 50% 30 010 2,525,286 2,325,006 200,280 NET (Resources· Requirements) 233,558 703,283 469,725 366,810 366,810 a) Grant payments received normally within 60 days after the end of each quarter b) FY 12 and FY 13 Intergovernmental Agreement finalized funding levels from OCCF. Community Schools grant included in year end projection at $9,484 c) Medicaid revenues reduced due to lower projections d} Youth Suicide Prevention grant increased by $5,000. Runaway/homeless youth grant from DHS not budgeted for $48,122 e} Youth Suicide Prevention training donations &fees expected to be received f} Court fees projected to be higher than estimated in the original budget g} Two additional grants of $55,000 & $180,000 awarded. $55,000 received in last fiscal year, no additional expected h} Personnel costs lower due to part-time Early Childhood Specialist i) Sub-grant expenditures paid quarterly. Federal grant amount increased and SPF-SIG grant expenditures added Page 11 1 SOLID WASTE Statement of Financial Operating Data Six Months Ended December 31, 2011 Year to Date Budget I Actual j Variance 1FY % I Coli, % Budget YearEnd Projection Variance RESOURCES: Beg. Net Working Capital Revenues Miscellaneous Franchise 3% Fees Commercial Disp, Fees Private Disposal Fees Franchise Disposal Fees Yard Debris Special Waste Interest Leases Donations Sale of Reportable Assets Recyclables Total Revenues $1,092,508 11,000 100,000 430,000 657,000 2,000,000 36,500 12,500 3,750 1 15,000 3,265,751 $ 1,141,691 10,285 16,049 462,835 697,821 2,052,700 53,208 2,307 5,978 4,993 2,880 15,100 47,364 3,371,520 $ 49,183 (715) (83,951) 32,835 40,821 52,700 16,708 (10,193) 2,228 4,992 2,880 15,100 32,364 105,769 100% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 105% 47% 8% a) 54% 53% 51% 73% b) 9% c) 80% nla d) nla e) nla f) 158% g) 52% $1,092,508 22,000 200,000 860,000 1,314,000 4,000,000 73,000 25,000 7,500 1 30,000 6,531,501 $ 1,141,691 22,000 200,000 860,000 1,314,000 4,000,000 73,000 25,000 7,500 10,394 2,880 15,100 60,000 6,589,874 $ 49,183 10,393 2,880 15,100 30,000 58,373 TOTAL RESOURCES 4,358,259 4,513,211 154,952 50% 59% 7,624,009 7,731,565 107,556 REQUIREMENTS Expenditures Personal Services Materials and Services Debt Service Capital Outlay Transfers Out-Road Transfers Out-Res Fund Contingency 835,799 1,446,526 485,617 86,000 142,887 537,000 278,177 797,094 1,309,027 398,826 84,553 142,887 662,000 38,705 137,499 86,791 1,447 1 (125,000) 278,177 50% 50% 50% 50% 50% 50% 50% Exp, %1 48% 45% 41% h) 49% 50% 62% i) nla 1,671,598 2,893,052 971,233 172,000 285,773 1,074,000 556,353 1,671,598 2,893,052 971,233 172,000 285,773 1,074,000 556,353 TOTAL REQUIREMENTS 3,812,006 3,394,387 417,620 50% 45% 7,624,009 7,067,656 556,353 NET (Resources -Requirements) 546,253 1,118,825 572,572 663,909 663,909 a) Due April 15, 2012 b) Seasonal item-Fall and Spring c) Dependent on special clean-ups such as asbestos and contaminated soil d) Revenue from rent on Rickard Road property, not included in original budget e) Incentive for energy efficient lighting upgrade in Knott Transfer Station building f) Sold glass crusher at auction g) Recycling markets are higher than expected. Often it can be seasonal h) To be expended in November ($398,827) and May ($572,406) i) Transferred full amount budgeted for SW Equip Reserve Page 12 RISK MANAGEMENT Statement of Financial Operating Data Six Months Ended December 31,2011 I 1 I I J I I RESOURCES: Beginning Net Working Capital Revenues Inter-fund Charges: General Liability Property Damage Vehicle Workers' Compensation Unemployment Claims Reimb-Workers' Compensation Claims Reimb-Gen liab/Property Process Fee-Events/Parades Miscellaneous Skid Car Training Interest on Investments Other Interest TOTAL REVENUES TOTAL RESOURCES Appropriations/Expenditures Direct Insurance Costs: GENERAL LIABILITY Settlement / Benefit Defense Professional Service Insurance Repair / Replacement Total General Liability PROPERTY DAMAGE Insurance Repair / Replacement Total Property Damage VEHICLE Professional Service Insurance Loss Prevention Repair / Replacement Total Vehicle WORKERS' COMPENSATION Settlement / Benefit Insurance Loss Prevention Miscellaneous Total Workers' Compensation UNEMPLOYMENT -SettiementlBenefits Total Direct Insurance Costs Insurance Administration: Personal Services Materials & Service Capital Outlay Total Insurance Administration Transfers Out TOTAL REQUIREMENTS NET * Contingency is $2.305,693. Year to Date Budget I Actual I Variance I% of FY I % Coli. $2,100,000 $2,039,937 ($60,063) 100% 97% 125,428 125,428 0 50% 50% 155,817 155,817 0 50% 50% 89,155 89,155 (0) 50% 50% 736,972 736,972 0 50% 50% 126,217 126,378 161 50% 50% 2,500 (2,500) 50% 0% 10,000 63,110 53,110 50% 316% 750 665 (85) 50% 44% 25 (25) 50% 0% 9,000 5,600 (3,400) 50% 31% 7,500 6,816 (684) 50% 45% 25 {251 50% 0% 1.263,388 1,309,940 46.552 50% 52% 3,363,388 3,349,877 (13,511) 50% 72% !% EX 2· I 200,000 110,162 149,692 196 109,664 5,517 375,230 (175,230) 50% 94% 150,112 116,097 64,293 180,390 (30,279) 50% 60% 50,743 376 6,585 25,924 32,885 17,857 50% 32% 400,000 459,460 64,668 11,229 10,735 546,092 (146,092) 50% 680/0 125,000 53,465 71,535 50% 21% 925,854 1,188,063 (262,209) 50% 64% 147,179 83,859 50 231,087 132,399 70,935 203,334 14,779 12,924 50 27,753 50% 50% 50% 50% 45% 42% 0% 44% 3,600 1,160,541 3,600 1,394,997 ~234,456} 50% 50% 50% 60% 2,202,847 1,954,880 ~247,967) Budget Year End Projection Variance $2,100,000 $2,039,937 ($60,063) 250,855 250,855 311,633 311,633 178,310 178,310 1,473,944 1,473,944 252,433 252,433 5,000 5,000 20,000 75,000 55,000 1,500 1,500 50 50 18,000 18,000 15,000 15,000 50 50 2,526.775 2,581.775 55,000 4,626,775 4,621,712 (5,063) * 400,000 300,223 101,485 800,000 250,000 1,851,708 294,357 167,717 100 462,174 7,200 2,321,082 2,305,693 475,000 (75,000) 278,000 22,223 80,000 21,485 980,000 (180,000) 250,000 2,063,000 (211,292) 294,357 167,717 100 462,074 100 7,200 2,532,274 (211,192) 2,089,438 (216,255) Page 13 J i DESCHUTES COUNTY 911 Statement of Financial Operating Data Six Months Ended December 31,2011 Year to Date Actual Variance Variance RESOURCES: Beg. Net Working Capital $6,400,000 $ 7,559,639 $ 1,159,639 100% 118% $6,400,000 $7,559,639 $ 1,159,639 Revenues Property Taxes -Current 2,991,887 5,514,066 2,522,179 50% 92% 5,983.773 6.117,731 133,958 Property Taxes -Prior 100,000 188,036 88,036 50% 94% 200.000 200,000 Federal Grants 115,863 115,863 50% n/a 203,958 203,958 State Reimbursement 27,000 10,836 (16,164) 50% 20% a) 54,000 27,000 (27,000) Telephone User Tax 375,000 193.349 (181.651 ) 50% 26% 750,000 750.000 Data Network Reimb. 13,600 34,698 21,098 50% 128% b) 27,200 34.698 7,498 Jefferson County 17.500 26,087 8,587 50% 75% 35,000 35,000 User Fee 26,000 2,156 (23,844) 50% 4% c) 52,000 52,000 Police RMS User Fees 99,500 (99,500) 50% 0% d) 199,000 199,000 Contract Payments 16,000 33,061 17,061 50% 103% b) 32,000 33,061 1,061 Miscellaneous 4,500 4,280 (220) 50% 48% 9,000 9,000 Interest 17,500 26,726 9,226 50% 76% 35,000 35,000 Interest on Unsegregated Tax 400 424 24 50% 53% 800 800 Total Revenues 3,688,887 6,149,582 2,460,695 50% 83% 7,377,773 7,697,248 319,475 TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency 10,088,887 2,120,417 963,678 567,310 250,000 2,987,482 13,709,221 1,899,006 757,306 326,838 500,000 3,620,334 221,411 206,372 240,472 (250,000) 2,987,482 50% 50% 50% 50% 50% 50% 100% % Exp·1 45% 39% 29% 100% n/a e) 13,777,773 4,240,834 1,927,356 1,134,620 500,000 5,974,963 15,256,887 4,040,834 1,927,356 1,134,620 500,000 1,479,114 200,000 5,974,963 TOTAL REQUIREMENTS 6,888,887 3,483,150 3,405,737 50% 25% 13,777,773 7,602,810 6,174,963 NET (Resources -Requirements) 3,200,000 10,226,071 7,026,071 7,654,077 7,654,077 a) GIS/MSAG monthly billings to Oregon Emergency Management-projected revenue overestimated. Projection revised to $27,000 b) Invoiced annually; all expected revenues received c) US Forest Service invoiced $2156.25 quarterly. Crooked River Ranch invoiced annually June 30th. Payment will not be received from Crooked River Ranch until FY 13 d) Fees expected to be billed out in January e) Entire amount budgeted transferred to reserve fund in September Page 14 Health Benefits Trust Statement of Financial Operating Data Six Months Ended December 31. 2011 il-'___...,Vearlo Date Revised Year End Budget I Actual I Variance IFY % IColi. % Budget Projection I Variance I RESOURCES Beg. Net Working Capital $15,500,000 $ 15,829,888 $ 329,888 100% o $15,500,000 $15,829,888 329,888 Revenues: I Intemal Premium Charges 6.007.856 6.023,479 15.624 50% 50% 12.015.711 12.015.711 prr Emp • Add'l Prem 25.000 14.916 (10.084) 50% 30% 50.000 50.000 Employee Prem Contribution 315.000 314.390 (610) 50% 50% 630.000 630,000 I COIC 630.000 644.242 14.242 50% 51% -1.260.000 1.260.000 Retiree I COBRA Co·Pay 250.000 440.595 190.595 50% 88% 500.000 750.000 250.000 Fees for Clinic Services 200 200 50% nle 200 200 Federal Payment (ERRP) 150,431 150,431 50% nle • 150,431 150,431 i Prescription Rebates 55.663 55.663 50% nle 55.663 55.663 ! Interest ____...._4~0~.0~0~0__....~5~7~.0~4~3........_1_7~.0~4~3_ 50% 71% 80.000 80.000 Total Revenues 7,267,856 7.700.961 433,106 50% 53% 14,535,711 14,992,006 456,2951 TOTAL RESOURCES 22,767,856 23,530,849 762,994 92% 103% 30,035,711 30,821,894 786,1831 I REQUIREMENTS I Expenditures: Personal Services 75.609 66.739 8.870 50% 44% 151.218 151.218 Materials & Services Claims Paid·MedicallRx 6.237.142 5.975,800 261.342 50% 48% a) 12,474,284 11.509,059 965.226 Claims Paid·DentalMsion 931.987 937,779 (5.792) 50% 50% a) 1.863.974 1.806.093 57.880 I Refunds o (38.642) 38.642 50% nla (38.642) 38.642 Insurance Expense 175.000 175.867 (867) 50% 50% 350.000 350.000 State Assessments 75.000 70.788 4.212 50% 47% 150.000 150.000 I il Administration Fee 160.000 159.272 728 50% 50% 320.000 320.000 PPOFee 25.000 24,278 722 50% 49% 50.000 50.000 'I i Health Impact 27.500 25.696 1.805 50% 47% 55.000 55.000 I Other __...._7~0~.5~8~1....__~7~5~.4~77~____~(4~.8~9~6L) 50% 53% 141.162 141.162 Total HBT • Dept 31 7.777,819 7,473,053 304,766 50% 48% 15,555,638 14,493,890 1,061,748 Deschutes On-site Clinic ! Healthstat 478.600 250.371 228.229 50% 26% b) 957.200 957.200 Medications/Drugs 162.500 76,422 86.078 50% 24% 325.000 325.000 I 1 Medical Supplies 1.500 14.599 (13,099) 50% 487% 3.000 30.000 (27.000) Equipment 2.000 150 1,850 50% 4% 4.000 4.000 Miscellaneous __-=-2,:.;.72;;.;5'--__5;:.1..:..,71:..;,7__->=(2;.:.;:.99=2) 50% 105% ___5:;.:.,4.:.:5:.;:0___1,;.o0:.!.:.00=0__~(4:.!.:.5:.;:5.:::..t..0) 1 Total DOC 847,325 347,258 300,067 50% 27% 1,294,650 1,326,200 (31,550) Deschutes On-site Pharmacy Remodeling Costs _________....-""1:..;c.9.;;.65____.lo..(1"'.9;;..;;6~5} 50% nla 1.965 1.965 I Total Pharmacy 1,965 (1,965) 50% nla \ 1,965 (1,965) Capital Outlay 100 100 50% nla 200 200 Contingency 6.592.612 6.592.612 50% nla 13.185.223 -13.185.223 '! l i t TOTAL EXPEND/REQUIREMNTS 15,017,856 7,822,276 7,195,579 50% 26% 30,035,711 15,822,055 14,213,656 t NET (Resources· Requirements) 7,750,000 15,708,573 7,958,573 14,999,839 14,999,839I I • Eariy Retirement Reinsurance Program (ERRP). Federal program to help pay the cost of insuring retirees who are not yet Medicare eligible a) Projection based on annualizing 27 weeks of claims paid. YTD actual is $254.627 per week b) Healthstat is apprOximately $51.000 per month. ·Year to Date" includes four months· July through October Page 15 I Deschutes County· Fair and Expo Center YTD-Budget Basis Commissioners Statement of Financial Operating Data Six Months Ended December 31, 2011 Year to Date Budget (6/12 of! annual) I Actual I Variance IFY % ICoIl. % RESOURCES: Beg. Net Working Capital $ 75,000 $ (40,601) $ (115,601) Receipts: Special Events Revenues 302,500 294,591 (7,909) Interest 750 254 (496) Storage 29,000 12,426 (16,575) Camping at F & E 3,000 (3,000) Horse Stall Rental 15,000 4,186 (10,814) Concession % -Food 110,000 67,191 (42,809) Rights (Signage, etc.) 56,000 18,000 (38,000) Interfund Contract 23,500 (23,500) Miscellaneous 3,404 6,789 3,386 100% -54% 50% 49% 50% 17% 50% 21% 50% 0% 50% 14% 50% 31% 50% 16% 50% 0% 50% n/a Year End Budget Projection Variance $ 75,000 $ (40,601) $ (115,601) 605,000 566,591 (38,409) 1,500 1,003 (497) 58,000 35,426 (22,574) 6,000 6,000 30,000 34,186 4,186 220,000 186,191 (33,809) 112,000 124,000 12,000 47,000 47,000 6,807 8,994 2,187 Total Receipts 543,154 403,436 (139,717) 50% 37% 1,086,307 1,009,392 (76,915) Transfers In General Fund (001) 85,000 85,002 50% 50% 170,000 170,000 Room Tax (160) 12,872 12,870 50% 50% 25,744 25,744 Welcome Center (170) 41,400 41,400 50% 50% 82,800 82,800 Annual County Fair (619) 110,000 150,000 40,000 50% 68% 220,000 220,000 Reserve Fund (617) 50 (50) 50% 0% 100 pOOl Total Transfers In 249,322 289,272 39,950 498,644 498,544 (100) TOTAL RESOURCES 867,476 652,107 (215,368) 50% 39% 1,659,951 1,467,335 (192,616) REQUIREMENTS: I Exp. %1 Expenditures: Personal Services 433,009 421,087 11,922 50% 49% 866,018 854,145 11,873 Materials and Services 240,530 296,073 (55,543) 50% 62% 481,060 524,356 (43,296) Debt Service 57,534 71,266 (13,732) 50% 62% 115,068 115,068 Capital Outlay 50 50 50% 0% 100 100 Total Expenditures 731,123 788,427 (57,304) 1,462,246 1,493,569 (31,323) Transfers Out· Reserve Fund 5,000 10,000 (5,000) 50% 100% 10,000 10,000 Contingency 93,853 93,853 50% nfa 187,705 187,705 TOTAL REQUIREMENTS 829,976 798,427 31,549 50% 48% 1,659,951 1,503,569 156,382 NET (Resources· Requirements) 37,500 (146,319) (183,819) 136,234! P6,234} Page 16 rJl u ~ ~ 0 ~ ~ ~ ~ < ~ ~ ~ < u I;f.) ::s 0S ro U >. ....... s:: ::s 0 U ...c:: 1::: 0 z • s::s:: ....... S Q) ...c:: Q) ........ ...c:: ....... Q) CO • '" RESOURCES: Loan Proceeds, net of issuance costs Resources from Fund 140 Resources from Fund 142 Transfer in Interest Revenue Total Resources EXPENDITURES: Materials & Services Architecture/Design Engineering Planning Interfund 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 December 31, 2011 ACTUAL Received and Expended Encumbrances & Commitments Project to Date I 1,402,013 25,000 600,000 2,012 2,029,025 1,402,013 25,000 600,000 2,012 2,029,025 a) b) 25,300 24,700 50,000 b) 832 2,909 29,041 24,700 832 2,909 53,741 1,402,013 230 1,402,243 1,402,013 230 1,402,243 a) .. 1,431.~83 597,741 24,700 (24,700) --.:I.455,98~_ 573,041 PROJECTION Budqet I I Proiected I I Variance 2,000,000 3,400,000 1,400,000 1,402,013 1,402,013 25,000 25,000 600,000 600,000 2,012 2,012 4,027,013 5,429,025 1,402,012 100,000 100,000 10,000 10,000 1,663 1,663 60,000 60,000 2,000 2,000 173,663 173,663 1,402,013 1,402,013 2,451,337 3,851,337 ~1 ,400,000~ 3,853,350 5,253,350 ~40Q,900) 4,027,013 _ 5,427,013 l1t4001.000 ) 2,012 2,012 a) The building was purchased in FY 2011 with resources from Project Development and Debt Reserve -$1,402,013 b) $25,000 was paid to the architect in FY 2011 with resources from General County Projects Fund (Fund 142) " · North County Services Building -Fund 462 ENCUMBRANCES AND COMMITMENTS Through December 31, 2011 Vendor Descriptiol1_ Commitment Amount Amount Paid Balance Due BLRB/GGL Architects Architectural Services 50,000 25,300 24,700 50,000 25,300 24,700 _"'r~_r A'j'l1i).Jf"'~~.!'I'l'.j,;jwmfJ 'i.ii¥d? Wf\ifil,*U*,ijP~"JI!!'i' ] , . 4. $!!lilH, % \Oi~~,11<11' "'X!'!i!I'.l!!k ,,_3% :0, %i_14¥4i!1f.fi ,.'4#$49 $fijAW:;:"'f¥.t"',*"'''''$(¥P,\h'~~''~_ /it Q!'(Wi;!It~ll"""'~~'I!')!II,,,,q!& _{~h)t. .i_",,",..'{lt:·l!1' .4 K(jU4q;;4!UI~t$fI SAkAl", .lA' @ # 44 ~ Deschutes County Bethlehem Inn (Fund 128) Six Months Ended December 31, 2011 Budget Actual Variance IFy%1 Coli. %1 Budget I Projection IVariance RESOURCES: Beg. Net Working Capital $ (2,711,235) $ (2,716,581) $ (5,346) 100% 100% $(2,711,235) $(2,716,581) $ (5,346) Revenues Grants -Private 1,400,914 -(1,400,914) 50% 0% 2,801,827 -(2,801,827) Lease Payments 12,204 14,238 2,034 50% 58% 24,408 24,408 Total Revenues 1,413,118 14,238 (1,398,880) 50% 1% 2,826,235 24,408 (2,801,827) TOTAL RESOURCES (1,298,118) (2,702,343) (1,404,225) 50% ·2350% 115,000 (2,692,173) (2,807,173) REQUIREMENTS: Exp. %1 Expenditures Debt Service: Interest Expense 7,500 9,993 (2,493) 50% 67% a) 15,000 17,000 (2,000) Interest Payment 50,000 50,000 50% 0% 100,000 100,000 TOTAL REQUIREMENTS 57,500 9,993 47,507 50% 9% 115,000 17,000 100,000 NET (Resources -Requirements) (1,355,618) (2,712,336) (1,356,718) b)==========(52=,7=09=,1=7~3)==(2=.7=0=7,=17=3=) a) Interest on December 2011 negative cash balance: $1,271.27. b) Inception through December 31,2011 Revenues· Lease Payments Expenditures: Land/Building (Amertitle) • July 2007 Hickman Williams City of Bend -May 2008 KN EX CO Kleinfelder Total expended on facility Interest on Negative Cash Balance Total expended Net $ 38,646 2,241,313 17,578 250,000 5,289 3,732 2,517,913 233,069 2,750,982 $(2,712,336) Deschutes County General Support Services -BOCC Conference/Seminar, Educationrrraining and Travel Expenditures and BOCC -County College Expenditures FY 2012 Accommodations 322 YTDTotal 1 5 1 -..--..~-..~......~.--..~,-,---..-~. .---.--.~.....~--.. _____.2.,4.6.7. ~ 1 5 -~--.--··---:-=-:-:::·-1 - ---·-·__···--·--1 Airfare "-'1j1ea9~ reimbur?em~rlt......_~ Ground Transport/Parking ..-..--.~..-.~--.--..-,-.. .. .._--...---~--~-----------------~---~~-----~----- .__ ..__ 6.2.7___45T_o_~}-.~_n_ge_r==-.~=_.--~--_~_---_.~__=_.1.,7.9.6.,________ Tony l?eBon.!.... _____._..__________.__~.. -~...-~.-----....---~-~-_::c-:c:::• .;----.--.-:_::::_. ___ ._9...<?n.!lS~rl'l &Ed~i:fl'r.<!illing _____ ~_~66~ __.....___.~_.~.__. Travel Meals :-+--~ - Accommodations 908 429 ---.. ...---.. ..--"--..-----~----~-- Airfare -..~---..-.--~..---....-.-..--.-.---~----.-.----.---. .-.-..._--. ~:~~::~~~ernent-=~~~,:--~. ::: ' .:45---.~:-~,:~I Total -BOCC Department ! .._J COllf/Sem &EduclTraining-===-:-=: 1,330_-=-·==~==--=--=-61 0-"-=--=-·60~=~~~3,01..5...1 Travel Meals 220 ' 30 90 340 I 1 Airfare _~iLeage Reiml:llJrse.rl'l~t______ .. ______~QQ._____J94_~_1..4~--.fE!]__.._£~__~6389 Groun~ Transp0rt__..________ 54 150 204 . ...I0_tal-~OCC; Departf!1ent _.___.__ 3,~_!4~;--35~__ .!,~!_~ __._'1.!~1.L._76~.__ ~~~~___10,372 ·FY 2012 Budget ~~==~-~==:==_==-===-=-=-T·-~==_=.=_=~14t750- 70.3% BC?CC. County C~lIeSle___..__._._._.. _ Public Information 12/29/2011 RV Park (Fund 601) Statement of Financial Operating Data Six Months Ended December 30, 2011 RESOURCES: Beg. Net Working Capital $10,000 $ (28,100) $ (38,100) 100% nfa $10,000 $(28,100) $ (38,100) Revenues RV Park Fees < 31 Days 89,250 93,061 3,811 50% 52% a) 178,500 178,500 RV Park Fees> 30 Days 3,700 3,250 (450) 50% 44% a) 7,400 7,400 Tent Space Rental 400 (400) 50% 0% 800 800 Washer I Dryer 797 733 (64) 50% 46% 1,593 1,593 Vending Machines 600 298 (302) 50% 25% 1,200 1,200 City of Redmond 2,000 (2,000) 50% 0% 4,000 4,000 Room Tax Collection Fee 50% nfa Interest on Investments 92 92 50% nfa 92 92 Cancellation Fees 1,058 1,058 50% nfa 1,058 1,058 Total Revenues Transfers In-Fund 130 TOTAL RESOURCES REQUIREMENTS: Expenditures Materials & Services Debt Service Contingency 96,747 70,000 176,747 98,492 110,000 180,392 1.745 40,000 3.645 42,861 159,825 7,471 50,954 159,825 (8,093) 7,471 50% 50% 50% 50% 50% 50% 51% 79% 53% I Exp. %1 59% 66% b) nfa 193.493 194,643 1,150 140,000 140,000 343,493 306,543 (36,950) 85,722 242,829 14,942 85,722 242,829 14,942 TOTAL REQUIREMENTS 210,157 210,779 (622) 50% 61% 343,493 328,551 14,942 NET (Resources -Requirements) (33,410) (30.387) 3,023 (22,008) (22,008) a) 3,010 RV spaces rented b) Debt service expended semi-annually -November and May. Deschutes County RV Park (Fund 601) Revenue and Occupancy Statistics FY 2012 with Comparison to FY 2009,2010 and FY 2011 FY 2009 FY 2010 FY 2011 FY 2012 I #of #of # of # of RV Park Spaces % RV Park Spaces % RV Park Spaces % RV Park Spaces % Fees Rented Occupancy Fees Rented Occupancy Fees Rented Occupancy Fees Rented Occupancy (RV Park (RV Park (RV Park (RV Park Fees 1 Fees 1 $32 Fees 1 Fees 1 $32 ) ) $32 ) $32 ) Actual Received: July 15,352 480 14.60% 22,886 715 21.76% 40,832 1,276 38.83% 46,703 1,459 44.42% August 11,444 358 10.88% 11,474 359 10.91% 44,452 1,389 42.27% 26,006 813 24.73% September 9,096 284 8.94% 8,954 280 8.80% 17,013 532 16.72% 13,796 431 13.56% October 6,144 192 5.84% 10,984 343 10.45% 5,463 171 5.19%, 7,361 230 7.00% November 1,632 51 1.60% 2,868 90 2.82% 3,823 119 3.76% 2.125 66 2.09% December 416 13 0.40% 224 7 0.21% 616 19 0.59% 320 10 0.30% January 608 19 0.58% 2,378 74 2.26% 1,704 53 1.62% February 128 4 0.13% 2,058 64 2.17% 2.218 69 2.34% March 4,468 140 4.25% 9,564 299 9.10% 5,879 184 5.59% April 7,644 239 7.51% 8,192 256 8.05% 4,954 155 4.87% May 7,062 221 6.72% 7,342 229 6.98% 13,044 408 12.40% June 23,038 720 22.64% 20,358 636 20.01% 12,706 397 12.49% Year to Date Actual 87,032 2,720 7.03% 107,282 3,353 8.67% 152,702 4,772 12.33% 96,311 3,010 15.43% 1) 106 spaces times 366 days =38.796 annual spaces available. Budget of $178,500 assumes 5,219 spaces rented ($178,5001 $32 = 5,578) Budgeted occupancy rate is 14.38.% -budgeted spaces 1 total annual spaces available (5,578/38,796) "",,*'IFP"" P.N;; 9.¥A +1", """,.~~.ljIIf~wa ,4 g;g;p~ 5 t" i~i AA •.4:;;$ #$'#'*", ba:;XiK.\,.$ 4 M ;"¥ A9' ,MkQikA Wi IIl",U.; ,W, P. ); FiPij QiP.... >M< i@ii?iMW 6L..%, un Q\ Q) ; eM.4, i Ik.4;a}414 iZ(h ,_.:; "" '\ M4)! ..,A; $A • tp;:::;: g M¥t1M XljA,,,,,,,, C;_.9\CI,,·"'Y_!IW ..... ;";OW I Building Services· 620 Statement of Financial Operating Data Six Months Ended December 31, 2011 Year to Date Budget I Actual I Variance IFY% I Coli. % RESOURCES: Beg. Net Working Capital $ 424,000 $ 529,500 $ 105,500 Revenues Cleaning/Maintenance 81,690 71,870 (9,820) Insurance Reimbursement 9,331 9,331 Utility Reimbursement 2,000 1,701 (299) Facilities Charge to State 94,008 73,435 (20,573) Miscellaneous 52 52 Interest on Investments 1,500 2,085 585 Interfund contract 5,000 5,950 950 Building Svcs Indirect Chgs 995,615 995,615 100% nla 50% 44% 50% nJa 50% 43% 50% 39% 50% n/a 50% 69% 50% 59% 50% 50% Total Revenues 1,179,813 1,160,038 ~19,7751 50% 49% TOTAL RESOURCES 1,603,813 1,689,538 85,726 REQUIREMENTS: Expenditures Personal Services Materials and Services Transfer to Veh Reserve Capital Outlay Contingency 840,343 381,279 19,800 50 150,341 838,901 365,720 19,800 1,441 15,559 50 150,341 50% 61% I Exp.%l 50% 50% 50% 48% 50% 50% 50% 0% 50% 0% TOTAL REQUIREMENTS 1,391,813 1,224,421 167,391 50% 44% NET (Resources -Requirements) 212,000 465,117 253,117 Year End Budget Projection Variance $ 424,000 163,380 4,000 188,016 3,000 10,000 1,991,229 $ 529,500 $ 105,500 163,380 9,331 9,331 4,000 188,016 52 52 4.000 1,000 10,000 1,991,229 2,359,625 2,370,008 1,052 2,783,625 2,899,508 106,552 1,680,685 1,680,685 762,558 762,558 39,600 39,600 100 100 300,682 300,682 2,783,625 2,482,843 300,782 416,665 407,334 Beginning NWC Per FY 2013 Requested Budget 415,000 Admin Services -625 Statement of Financial Operating Data Six Months Ended December 31, 2011 Year to Date Year End Budget I Actual I Variance IFY% I Coil. % Budget Projection Variance I RESOURCES: Beg. Net Working Capital $ 183,000 $ 158,276 $ (24,724) 1000/0 n/a $ 183,000 $ 158,276 $ (24,724) Revenues Miscellaneous 30 30 50% n/a 30 30 Interest on Investments 414 414 50% n/a 600 600 Admin Dept Indirect Chgs 440,869 440,869 50% 50% 881,738 881,738 Total Revenues 440,869 441,313 444 50% 50% 881,738 882,368 Transfers In-General Fund 20,000 20,000 50% 50% 40,000 40,000 TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Transfer to Veh Reserve Capital Outlay Contingency TOTAL REQUIREMENTS NET (Resources -Requirements) 643,869 430,635 54,324 1,800 50 65,561 619,589 557,252 42,435 1,800 (24,280) (126,617) 11,889 50 65,561 552,369 601,487 (49,118) 91,500 18,102 ~73,398} 50% 56% I Exp. %1 50% 65% a) 50% 39% 50% 50% 50% 0% 50% 0% 50% 54% b) 1,104,738 1,080,644 (24,094) 861,269 108,648 3,600 100 131,121 992,379 108,648 3,600 100 (131,110) 131,121 1,104,738 1,104,727 l24,083) {24,083} Beginning NWC Per FY 2013 Requested Budget 140,000 a) YTD actual includes payout to County Administrator. Projection is YTD Actual plus 6 months at December actual, and $50,000 new County Administrator. b) A transfer from the General Fund is anticiapted to be made prior to year end. 630 11 I BOCC-628 Statement of Financial Operating Data Six Months Ended December 31, 2011 RESOURCES: Beg. Net Working Capital Revenues Sale Map Photo or Copies Interest on Investments Admin Dept Indirect Chgs TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency TOTAL REQUIREMENTS NET (Resources -Requirements) Year to Date Budget I Actual I Variance IFY% I Coil. % $ 115,000 $ 114,142 $ (858) 100% nla 11 11 50% n/a 250 416 166 50% n/a 180,410 180,410 50% 50% 295,660 294,979 (681) 50% 62% 1 Exp. %1 168,832 169.016 (184) 50% 50% 44,781 48,103 (3,322) 50% 54% 50 50 50% 0% 24,498 24,498 50% 0% 238,161 217,118 21,043 50% 46% 57,499 77,860 20,361 YearEnd Budget Projection Variance $ 115,000 $ 114,142 $ (858) 500 800 300 360.820 360,820 476,320 475,762 (558) 337,664 89,561 100 48,995 337,664 89.561 100 48,995 476,320 427,225 49,095 48,537 48,537 Beginning NWC Per FY 2013 Requested Budget 60,000 I Finance· 630 Statement of Financial Operating Data Six Months Ended December 31,2011 RESOURCES: Beg. Net Working Capital Revenues Investment Fee Photo copies IGA Contracts Interest on Investments Interfund Contracts Finance Dept Indirect Chgs Year to Date Budget I Actual I Variance IFY% I Coli. % $ 603,000 $ 788,522 $ 185,522 20,000 75 7,723 2,000 6,000 413,937 22,049 401 2,706 6,000 413,937 2,049 326 (7,723) 706 100% 50% 50% 50% 50% 50% 50% nfa 55% 267% 0% 68% 50% 50% Year End Budget Projection Variance $ 603,000 40,000 150 15,446 4.000 12,000 827,874 $ 788.522 $ 185,522 42,000 401 15,446 5,000 12,000 827,874 2.000 251 1,000 Total Revenues 449,735 445,093 (4,642) 50% 49% 899.470 902,721 3,251 TOTAL RESOURCES 1,052,735 1,233,615 180,880 50% 82% REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency 452,566 137,451 5,000 156,219 422,067 164,852 30,498 (27,401 ) 5,000 156,219 I Exp. %1 50% 47% 50% 60% 50% 0% 50% 0% TOTAL REQUIREMENTS 751,235 586,919 164,316 50% 390/0 1.502,470 1,691,243 188,773 905,131 274,902 10,000 312,437 905,131 274,902 10,000 312,437 1,502,470 1,180,033 322,437 NET (Resources -Requirements) 301,500 646,696 345,196 511,210 511,210 Beginning NWC Per FY 2013 Requested Budget 540,000 I legal-640 Statement of Financial Operating Data Six Months Ended December 31, 2011 RESOURCES: Beg. Net Working Capital Revenues Sale Map Photo or Copies Miscellaneous Interest on Investments Interfund Contract Legal Counsel Indirect Chgs Total Revenues TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency TOTAL REQUIREMENTS NET (Resources -Requirements) Year to Date Year End Budget ! Actual ! Variance !FY% I CoiL % Budget Projection Variance $ 148,500 $ 154,921 $ 6,421 100% n/a $ 148,500 $ 154,921 $ 6,421 150 123 (27) 50% 41% 300 300 500 6 (494) 50% 1% 1,000 1,000 750 722 (28) 50% 48% 1,500 1,500 4,750 (4,750) 50% 0% 9,500 9,500 377,316 377,316 50% 50% 754,632 754,632 383,466 378,167 (5,299) 531,966 533,089 1,123 375.760 22,321 50 59,586 323.237 19,100 52.522 3,221 50 59,586 457,716 342,337 115,379 74,250 190,751 116,501 50% 50% 50% 50% 50% 50% 58% \ Exp. %\ 43% 43% 0% 0% 37% 766,932 766.932 915,432 921,853 6,421 751,519 44,642 100 119,171 751,519 44,642 100 119.171 915,432 796,161 119,271 125,692 125,692 Beginning NWC Per FY 2013 Requested Budget 150,000 Personnel -650 Statement of Financial Operating Data Six Months Ended December 31, 2011 Year to Date Year End Budget I Actual I Variance IFY% I Coil. % Budget Projection Variance I RESOURCES: Beg. Net Working Capital $ 305,500 $ 360,650 $ 55,150 100% n/a $ 305,500 $ 360,650 $ 55,150 Revenues Miscellaneous 500 274 (226) 50% 27% 1,000 274 (726) Interest on Investments 1,500 1,434 (66) 50% 48% 3,000 3,000 Personnel Indirect Chgs 362,665 362,665 50% 50% 725,330 725,330 Total Revenues 364,665 364,373 (292) 50% 50% 729,330 728,604 (726) TOTAL RESOURCES 670,165 725,023 54,858 1,034,830 1,089,254 54,424 REQUIREMENTS: 1 Exp. %1 Expenditures Personal Services 305,292 297.275 8,017 50% 49% 610,584 610.584 Materials and Services 153,705 67,391 86,313 50% 22% 307,409 200.000 107,409 Capital Outlay 50 50 50% 0% 100 100 Contingency 58,369 58,369 50% 0% 116.737 116.737 TOTAL REQUIREMENTS 517,415 364,666 152,749 50% 35% 1,034,830 810.584 224,246 NET (Resources -Requirements) 152,750 360,357 207,607 278,670 278,670 Beginning NWC Per FY 2013 Requested Budget 290,000 I Information Tech -660 Statement of Financial Operating Data Six Months Ended December 31,2011 RESOURCES: Beg. Net Working Capital Revenues Miscellaneous Interest on Investments Leases I T Indirect Chgs Total Revenue Transfers In-General Fund Year to Date Buqget j Actual I Variance jFy%j Coil. % $ 513,000 $ 650,653 $ 137,653 2,000 10,500 1,011,623 50 2,635 16,047 1.011.623 50 635 5,547 100% n/a 50% nla 50% 66% 50% 76% 50% 50% 1,024,123 1,030,355 6,232 50% 50% 33,000 33,000 50% 50% TOTAL RESOURCES 1,570,123 1,714,007 143,885 50% 65% REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency 914,081 259,043 50 140,449 859,182 162,578 54,899 96,465 50 140,449 I Exp. %1 50% 47% 50% 31% 50% 0% 50% 0% TOTAL REQUIREMENTS 1,313,623 1,021,760 291,863 50% 39% YearEnd Budget Projection Variance $ 513,000 $ 650,653 $ 137,653 4,000 21,000 2.023.245 50 4,000 30,000 2,023,245 50 9,000 2,048,245 2,057,295 9,050 66,000 66.000 2,627,245 2,773,948 146,703 1.828,162 518,085 100 280,898 1,828,162 518,085 100 280.898 2,627,245 2,346,247 280,998 NET (Resources -Requirements) 256,500 692,248 435,748 427,701 427,701 Beginning NWC Per FY 2013 Requested Budget 568,550 IT Reserve -661 Statement of Financial Operating Data Six Months Ended December 31, 2011 Year to Date Revised Year End Budget I Actual I Variance IFY% I Coli. % Budget Projection Variance I RESOURCES: Beg. Net Working Capital $ 304,896 $ 340,594 $ 35,698 100% nfa $ 304,896 $ 340,594 $ 35,698 Revenues Interest 750 1,467 717 50% 98% 1,500 3,000 1,500 IT Reserve Charges 117,000 117,000 50% 50% 234,000 234,000 Total Revenue 117,750 118,467 717 50% 50% 235,500 237,000 1,500 TOTAL RESOURCES 422,646 459,061 36,415 50% 85% 540,396 577,594 37,198 REQUIREMENTS: Expenditures Materials and Services Capital Outlay Res for Future Expenditure 55,750 49,500 164,948 11,326 43,848 44,424 5,652 164,948 1 Exp. %1 50% 10% 50% 44% 50% 0% 111,500 99,000 329,896 111,500 99,000 329,896 TOTAL REQUIREMENTS 270,198 55,174 215,024 50% 10% 540,396 210,500 329,896 NET (Resources -Requirements) 152,448 403,887 251,439 367,094 367,094 Beginning NWC Per FY 2013 Requested Budget 365,593