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Finance-Tax Update
Monthly Meeting with Board of Comntissioners Finance Director/Treasurer AGENDA March 26,2012 (1) Monthly Investment Report (2) February2012 Financials ....... Deschutes County Commercial Paper $ O.OO·k Corporate Notes 12,963,439 SI.71% Time Certificates 9,255,254 6.93-k U. S. Treasuries 0.00% Federal Agencies 17 ,139,166 12.84% Bankers' Acceptances 0.00% LGIP/BOTC 94 ,169,137 70.52% 133.526.996 1Total Investments $ Total Portfolio: By Investment Types Corp orate T i me Notes Certificates 10% 7 % Federa l Agen ci es 13% LGIP /BOTC 70 % 3 Month Trcas . ~ 0 .08 "/0 ~Federal Agencies 75% '-ILGIP 100·/. 12 Month Trcas . ~ 0 .17 % Banker's Acceptances 25-/. 3 Month C P .. 0.19 % Time Certificates 25% Commercial Paper 20% Corporate Notes 10% Investments By County Function General $ 133,526,996 I Totallnvestmentl $ 133,526,996 Total Investment Income 'less Fee: 5% of Invest. Income Investm.e.nt Income -Net 1$ 61,407 $ 547,569 Category Maximums: U .S. Treasuries 100% mDarators AveraD!...M~tllrity In_Days General ---625 Investment Income Fiscal V.ar 20~1-12 : Feb-12 I j V-T-D $ 64,638 $ 576,389 -- 64,638 576,389 {3,2321 {28,8191 · , Memorandum Date: March 13,2012 To: Board of County Commissioners Erik Kropp, Interim County Administrator From: Marty Wynne, Finance Director RE: Monthly Financial Reports Attached please find February 2012 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 Eight Months Ended February 29.2012 Vearto Date $ RESOURCES: Actual Variance Variance 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 13,400.645 19.885.864 6,485,219 67% 99% 20,100,967 20,800,967 700,000 Gen. Rev. -excl. Taxes 1.588,214 1.799.848 211.634 67% 76% a) 2,382,321 2.382,321 Assessor 527,331 590.157 62,826 67% 75% b) 790.996 790.996 County Clerk BOPTA 979,138 8,265 922.817 11.773 (56.321) 3.508 67% 67% 63% 95% b) 1,468,707 12.398 1,412.207 12,398 (56,500) District Attorney 199,113 164,462 (34.651) 67% 55% c) 298.669 325,676 27,007 FinancefTax 129.267 170.743 41,476 67% 88% b) 193,900 193,900 Veterans 40,894 34.937 (5,957) 67% 57% 61,341 64.351 3.010 Property Management 64,133 65.133 1,000 67% 68% 96.200 96.200 Grant Projects 1.333 1.333 0 67% 67% 2.000 2,000 Total Revenues 16,938,333 23,647,068 6,708,735 67.". 93% 25,407,499 26,081,016 673,517 TOTAL RESOURCES 24,238,333 31,892,794 7,654,461 67% 98% 32,707,499 34,326,741 1,619,242 REQUIREMENTS: 1 Exp. %1 Expenditures Assessor 2.270.200 2.154,092 116.108 67% 63% 3,405,300 3,305.300 100.000 County Clerk 949,310 690,539 258.771 67% 48% 1,423.965 1,223.965 200,000 BOPTA 48,268 34,926 13.342 67% 48% 72,402 72,402 District Attorney 3,252,864 2.972,072 280,792 67% 61% 4,879.296 4,511,771 367.525 FinancefTax 542,432 516.076 26.357 67% 63% 813.648 813,648 Veterans 174,743 167,793 6,950 67% 64% 262,115 260,100 2.015 Property Management 171.776 170,489 1.287 67% 66% 257,664 257.664 Grant Projects Non-Departmental Contingency 79,143 1.211,308 4,484,481 76,902 650.512 2,241 560.796 4,484,481 67010 67% 67% 65% 36% n/a d) 118.715 1,816,962 6,726,722 118.715 1.816.962 6,726,722 13,164,525 7,433,400 5,751,125 67% 38% 19,776,789 12,380,527 7,396,262 Transfers Out 8,620,473 8,417,328 203,145 67% 65% 12,930,710 12.930,710 TOTAL REQUIREMENTS 21,804,998 15,850,728 5,954,270 67% 48% 32,707,499 25,311,237 7,396,262 NET (Resources -Requirements) 2,433,336 16,042,065 13,608,730 9,015,504 9,015,504 Beginning Net Working Capital per Requested Budget 8,300,000 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 COMM JUSTICE-JUVENILE Statement of Financial Operating Data Eight Months Ended February 29, 2012 Year to Date Budget 1 Actual I Variance IFY% I Coli. % Budget Year End Projection Variance RESOURCES: Beg. Net Working Capital $1,101,374 $1,099,010 $ (2,364) 1000/. 100% $1,101,374 $1,099,010 $ (2,364) Revenues Federal Grants 6,667 4,267 (2,400) 67% 43% a) 10,000 10,000 SB #1 065-Court Assess. 33,333 32,781 (552) 67% 66% 50,000 50,000 Discovery Fee 10,000 9,835 (165) 67% 66% 15,000 15,000 Food Subsidy 16.667 14,696 (1,971 ) 67% 59% 25,000 25,000 OYA Basic & Diversion 144,999 181,704 36,705 67% 84% b) 217,498 355,730 138,232 Inmate/Prisoner Housing 58,993 31,600 (27,393) 67% 36% c) 88,490 54,000 (34,490) Inmate Commissary Fees 67 (67) 67% 0% d) 100 100 Contract Payments 46,667 52,960 6,293 67% 76% e) 70,000 100,000 30,000 Miscellaneous 40 301 261 67% 502% f) 60 400 340 Program Fees 27 (27) 67% 0% 40 40 MIP Diversion Fees 200 970 770 67% 323% f) 300 1,100 800 Interest on Investments 5,000 5,613 613 67% 75% 7,500 8,400 900 Leases 1,600 800 (800) 67% 33% g) 2,400 1,200 (1,200) Grants -Private 333 300 (33) 67% 60% 500 500 Behavioral Health 4,000 1,660 (2,340) 67% 28% h) 6,000 2,200 (3,800) CFC Interfund Grant 102,752 71,434 (31,318) 67% 46% i)j) 154,128 134,620 (19,508) Gen Fund Grant-Crime Prev 13,333 10,000 ~3,333l 67% 50% j) 20,000 20,000 Total Revenues 444,678 418,921 (25,757) 67% 63% 667,016 778,290 111,274 Transfers In-General Fund 3,547,640 3,547,640 67% 67% 5,321,459 5,321,459 TOTAL RESOURCES 5,093,692 5,065,571 (28,121) 67% 71% 7,089,849 7,198,759 108,910 REQUIREMENTS: Expenditures Community Justice-Juvenile Personal Services Materials and Services Capital Outlay Transfers Out Contingency 3,406,046 813,155 26,733 33,600 447,031 3,280,538 746,438 25,200 125,508 66,717 26,733 8,400 447,031 1 Exp. %1 67% 64% 67% 61% 67% 0% 67% 50% 67% n/a k) b)i) 5,109,069 1,219,733 40,100 50,400 670,547 4,958,044 1,139,800 40,100 50,400 151,025 79,933 670,547 TOTAL REQUIREMENTS 4,726,565 4,052,175 674,390 670/. 57% 7,089,849 6,188,344 901,505 NET (Resources -Requirements) 367,127 1,013,395 646,268 1,010,415 1,010,415 Beginning Net Working Capital per Requested Budget 1,010,4151 a) Federal Grant billing, reimbursed quarterly in arrears b) OYA Basic and Diversion funding increased after budget was submitted. Projections for revenue and expenditures adjusted accordingly. Payments received quarterly c) Fees paid for housing for youth from other jurisdictions, need fluctuates and trending lower than anticipated Billings outstanding -$7,700 d) Payment to be received from Adult Jail prior to year end 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 i) CFC (JCP) funding less than anticipated. Projections of revenue and expenditures adjusted accordingly Page 2 j) Grants paid quarterly-$5,OOO 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 Eight Months Ended February 29, 2012 Year to Date Actual Variance RESOURCES: Beg. Net Working Capital $ $ $ Total Revenues 24,355,677 TOTAL RESOURCES 24,355,677 REQUIREMENTS: EXPENDITURES & TRANSFERS Sheriffs Division 1,722,627 Civil 549,397 Automotive/Communications 1,081,471 Investigations/Evidence 1,156,145 Patrol/Civil/Comm Supp 5,286,469 Records 480,473 Adult Jail 7,004,351 Court Security 191.068 Emergency Services 123,750 Special Services Division 890,107 Regional Work Center 2,012,311 Training Division 216,177 Other Law Enforcement Svcs 421,504 Non-Departmental 48,821 Contingency 3,037,672 Transfers Out -DIS Fund 133,333 19,577,835 19,577,835 1,637,082 497,153 1,061,455 965,837 5,189,263 418,458 6,161,458 185,926 115,061 740,295 1,881,614 168,039 407,373 48,821 100,000 (4,777,842) (4,777,842) 85,545 52,244 20,016 190,308 97,206 62,015 842,893 5,142 8,689 149,812 130,697 48,138 14,131 0 3,037,672 33,333 100% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% n/a 54% * 53% * 54% 54% Exp, %1 63% a) 60% b) 65% c) 56% b) 65% d) 58% 59% e) 65% 62% 55% 62% b) 52% 64% 67% n/a 50% f) Variance $ $ $ 22,084 ,821'" .. I. '...... ._, ...... _,4.,"-'_~"_. 18,875,250 (3,209 ,571) .. -.. . -' "TI~'r • "~.~.. , '. I ~,. f ? ... "}' .....~,4_J, I____a"'''''''''''''_. _____ . 36,533,516 30,748,654 (5,784,862) 36,533,516 30,748,654 (5,784,862) 2,583,941 2,535,941 48,000 824,095 770,995 53 ,100 1,622,207 1,672,107 (49,900) 1,734,218 1,546,664 187,554 7,929,704 7,848,704 81,000 720,710 704,610 16,100 10,506,527 9,786,527 720.000 286,602 286,502 100 185,625 185,525 100 1,335,161 1,335,161 3,018,466 2,846,366 172,100 324,265 324,165 100 632,256 632,156 100 73,231 73,231 4,556,508 4,556,508 200,000 200,000 TOTAL REQUIREMENTS 24,355,6?6 19,577,835 4,777,841 67% 54% 36,533,516 30,748,654 5,784,862 NET (Resources -Requirements) • Revenues from LED #1 & LED #2 adjusted monthly to equal actual expenditures a) Less than planned software maintenance expenditures b) Less than planned personnel expenditures due to open positions which may not be filled c) Fuel expenses will exceed amount budgeted d) Less than budgeted personnel expenditures due to open positions, Partially offset by unbudgeted purchase of mobile data terminals e) Less than budgeted expenditures due to open positions, jail bed rental expenses, and jail management software costs f) Semi-annual transfer in November and May Page 3 Fund 701 LED-Countywide Statement of Financial Operating Data Eight Months Ended February 29,2012 RESOURCES: Beg. Net Working Capital $5,108,671 $ 6,090,734 $ 982,063 100% 119% $ 5,108,671 $6,090,734 $ 982,063 Tax Revenues -Current 9,537,894 14,082,297 4,544,403 67% 98% 14,306,841 14,627,128 320,287 T ax Revenues -Prior 334,000 555 ,513 221,513 67% 111% 501,000 555 ,513 54,513 Federal Grants & Reimb 23,467 30,784 7,317 67 % 87% 35,200 35,200 State Grant 32,317 19,257 (13,060) 67% 40% 48,475 48,475 Transp. of State Wards 3,333 6,304 2,971 67 % 126% 5 ,000 7,000 2,000 S81145 1,025,109 1,109,994 84,885 67 % 72% a) 1,537,663 1,479,991 (57 ,672) Prisoner Housing 77,809 77,809 67% nla b) 78,087 78,087 Des . Cty Video Lottery Grant 3,333 5,000 . 1,667 67% 100% 5 ,000 5,000 Des Cty Court Security 60,667 59,826 (841) 67% 66% 91,000 91,000 Des Cty Juvenile Contract 2,787 3,224 437 67% 77% 4,180 4 ,180 Title III Reimbursement 100,000 40,358 (59,642) 67 % 27% c) 150,000 150,000 Transport 667 388 (279) 67% 39% 1,000 1,000 Other 3,570 3,570 67% n/a 3,570 3,570 DC Fair & Expo Center 2,550 (2,550) 67% 0% 3,825 3,825 Inmate Commissary Fees 4,400 7,479 3,079 67% 113% 6 ,600 10,000 3,400 Work Center Work Crews 33,333 26,265 (7 ,068) 67% 53% 50,000 50,000 Concealed Handgun Classes 2,333 2 ,250 (83) 67% 64% 3,500 3,500 Inmate Telephone Fee 32,000 51 ,940 19,940 67% 108% d) 48,000 84,000 36,000 Soc Sec Incentive-Fed 3,333 5,400 2,067 67% 108% 5,000 7 ,000 2,000 Miscellaneous 3 ,333 5,516 2,183 67% 110% 5,000 7,000 2,000 Oregon Mentors 10,000 4,839 (5,161) 67% 32% 15,000 15,000 Debit Card Fee 126 126 67% n/a 126 126 Medical Services Reimb 10,667 9,197 (1,470) 67% 57% 16,000 16,000 Restitution 3,333 1,727 (1,606) 67% 35% 5,000 5 ,000 Sheriff Fees 133,333 150,399 17,066 67% 75% 200,000 200,000 Interest 18,889 32 ,334 13,445 67% 114% 28,333 42,000 13,667 Interest on Unsegregated 2,355 1,225 (1,131) 67% 35% 3,533 3,533 Donations -"Shop with a Cop" 12,022 12,022 67 % n/a e) 12,022 12,022 Sale of Reportable Assets 667 7,449 6,782 67% n/a 1,000 7,500 6,500 Total Revenues 11,384,100 16,312,491 4,928,391 67% 96% 17,076,150 17,552,650 476,500 TOTAL RESOURCES 16,492,771 22,403,225 5,910,454 67% 101% 22,184,821 23,643,384 1,458,563 REQUIREMENTS: 1 Exp . %1 Fund 255 Departments: Sheriffs Services 1,615,807 1,535,566 80,241 67% 63% 2,423,711 2,378,687 45,024 Civil 549,397 497 ,153 52,243 67% 60% 824 ,095 770,995 53 ,100 AutolComm 404,676 397,186 7,490 67% 65% 607,014 625,686 (18 ,672) Adult Jail 7,004 ,351 6,161,458 842,893 67% 59% 10,506,527 9,786,527 720,000 Court Security 191,068 185,926 5 ,142 67% 65% 286,602 286 ,502 100 Emergency Services 123,750 115,061 8,689 67% 62% 185,625 185,525 100 Special Services 618,812 514,660 104,151 67% 55% 928,217 928,217 Work Center 2 ,012,311 1,881 ,614 130,697 67% 62% 3,018,466 2,846,366 172,100 Training 131,974 102,586 29,388 67% 52% 197,961 197,899 61 Other (CODE, Forensic) 421 ,504 407 ,373 14,131 67% 64% 632 ,256 632,156 100 Non Dept -ISF Charges 24,459 24,459 (0) 67% 67% 36,689 36,689 Non Dept -Jamison DIS 133,333 100,000 33,333 67% 50% 200,000 200,000 Contingency 1,491,773 1 ,491 ,773 67% 0% 2,237,659 2,237 ,659 Total to Fund 255 14,723 ,214 11.923,042 2,800,172 22,084,821 18,875,250 3,2 09,571 Transfer to Reserve Fund (703) 66,667 100,000 (33,333) 67% 100% 100,000 100,000 Total Requirements 14,789,881 12,023,042 2,766,837 67% 54% 22 ,184,821 18,975,250 3,209,571 Net 1,702,890 10,380,183 8,677 ,292 4,668,135 4,668,135 Beginning Net Working Capital per Requested Budget 4,507,352 I • Payment to Sheriffs Fund adjusted monthly to equal actual expenditures attributable to countywide services. a) Reduction in State Community Corrections funding for custody of S8 1145 inmates b) Prisoner housing reimbursement S8 395 c) Reimbursement requested semiannually in January and June Page 4 d) Change to new vendor resulting in revenue increase e) Accounting change for Shop with a Cop donations Fund 702 LED Rural Statement of Financial Operating Data Eight Months Ended February 29 , 2012 RESOURCES: Beg. Net Working Capital $2,936,523 $3,004,533 $ 68,010 100% 102% $2,936,523 $3,004,533 $ 68,010 Revenues Tax Revenues -Current 4,898,750 7,107,061 2,208 ,311 67% 97% 7 ,348,125 7 ,512,627 164,502 Tax Revenues -Prior 171,333 277,096 105,763 67% 108% 257 ,000 277,096 20,096 Federal Grants & Reimb 8,000 11,377 3,377 67% 95% 12,000 12,000 Federal Grants-BlM 16,667 17,285 618 67 % n/a 25,000 25,000 US Forest Service 52,500 39,375 (13,125) 67% 50% 78,750 78,750 State Grant 133 ,981 100,563 (33,418) 67% 50% 200,972 200,972 SB #1065 Court Assessment 40,000 32,781 (7,219) 67% 55% 60,000 60,000 Marine Board License Fee 94 ,888 73,663 (21,225) 67% 52% a) 142,332 142,332 Bureau of Reclamation 20,117 20,117 67% n/a b) 26,000 26,000 Des Cty General Fund Grant 384,096 (384 ,096) 67% 0% c) 576 ,144 576,144 Des Cty Transient Room Tax 1,382,571 1,382,571 (0) 67% 67% 2,073,856 2,073,856 Des Cty Tax/Fin Contract 540 540 67% 540 540 City of Sisters 299,974 299 ,974 67% 67% 449,961 449,961 Des Cty COD Contract 36,244 36,244 67% 67% 54,366 54,366 Des Cty Solid Waste Contr 36,244 36,244 67% 67% 54,366 54,366 Des Cty Clerk/Election 1,333 (1,333) 67% 0% 2,000 2,000 School Districts 53,333 12,317 (41 ,016) 67% 15% d) 80 ,000 40,000 (40,000) Claims Reimbursement 2,750 2,750 67% n/a 2,750 2,750 Security & Traffic Reimb 3,333 680 (2,653) 67% 14% 5,000 5,000 Seat Belt Program 8 ,000 5,705 (2 ,295) 67% 48% 12,000 12,000 Miscellaneous 5,333 11,931 6,598 67% 149% 8,000 14,000 6,000 False Alarm Fees 1,333 1,300 (33) 67% 65% 2,000 2,000 Restitution 2,119 2,119 67% n/a 5,000 5,000 Sheriff Fees 6,667 6,162 (505) 67% 62% 10,000 10,000 Court Fines & Fees 76,667 80,468 3,801 67% 70% 115,000 115,000 Impound Fees 4,667 3,000 (1,667) 67% 43% 7 ,000 7,000 Restitution -Street Crimes 333 (333) 67% 0% 500 500 Seizure/F orfeiture 1,324 1,324 67% n/a 1,324 1,324 Interest 6 ,667 14 ,734 8 ,067 67% 147% 10,000 20 ,000 10,000 Interest on Unsegregated 1,200 618 (582) 67% 34% 1,800 1,000 (800) Grants-Private 7,000 7,000 67% n/a 7,000 7,000 Donations 10,055 10,055 67% n/a 10,055 10,055 Sale of Equip & Material 4,000 11,580 7,580 67% 193% 6,000 15,000 9,000 Sale of Reportable Assets 13,333 54 ,955 41,622 67% 275% e) 20,000 60,000 40 ,000 Total Revenues 7,741,447 9,661,588 1,920,141 50% 83% 11,612,172 11,873,639 261,467 TOTAL RESOURCES 10,677,970 12,666,120 1,988,150 50% 87% 14,548,695 14,878,172 329,477 REQUIREMENTS: I Exp, %1 Fund 255 Departments: Sheriffs Services 106 ,820 101,515 5,305 67% 63% 160,230 157,254 2,976 Auto/Comm 676,796 664,269 12,527 67% 65% 1,015,193 1,046,421 (31,228) Investigations 1,156,145 965 ,837 190,308 67% 56% 1,734,218 1,546,664 187,554 Patrol 5,286,469 5,189,263 97,206 67% 65% 7,929,704 7,848,704 81,000 Records 480 ,473 418 ,458 62,015 67% 58% 720,710 704,610 16,100 Special Services 271,296 225,634 45,661 67% 55% 406,944 406,944 Training 84 ,203 65 ,453 18,750 67% 52% 126,304 126,266 39 Non Dept -ISF Charges 24,362 24,362 67 % 67% 36,542 36,542 Contingen 1 545899 1,545,899 67% 0% 2,318 ,849 2 ,318 ,849 Transfer to Reserve Fund (704) 66,667 100,000 (33,333) 67% 100% 100,000 100,000 Total Requirements 9,699,130 7,754,792 1,944,338 67% 53% 14 ,548,695 11,973,404 2,575,291 Net 978,840 4,911 ,328 3,932,488 2,904,767 2 ,904,767 Beginning Net Working Capital per Requested Budget 2,859,915 I * Payment to Sheriffs Fund adjusted monthly to equal actual expenditures attributable to rural services. a) Reimbursement requested semiannually in January and June b) BOR patrol contract signed after budget adopted c) Received annually in June Page 5 d) Reimbursement tor SRO deputies will be less than planned from the Bend La Pine SchOol District e) Proceeds tor sale ot used patrol vehicles higher than planned PUBLIC HEALTH Statement of Financial Operating Data Eight Months Ended February 29, 2012 RESOURCES: Net Working Capital $1,596,918 $ 1 $ 105,211 100% 107% $1,596,918 $1,702,129 $ 105,211 Revenues Medicare Reimbursement 400 673 273 67% 112% 600 700 100 State Grant 1,806,763 (196,811) 67% 59% 2,729,165 Child Dev & Rehab Center 16,405 (1,026) 67% 63% 30,759 State Miscellaneous 149,886 (85,615) 67% 29% alb) 224,829 127,000 (97,829) OMAP 349,233 11,720 67% 69% 523,850 Title 19 352 352 67% n/a 500 500 Exp (32,900) 67% 60% 520,000 520,000 Local Grants 30,000 47,128 67% 171% 11 Water Fee 28,000 (9,228) 67% 45% a) 42,000 42,000 Contract Payments 25,000 67% n/a 25,000 Water Program-Field Work 37,211 (13,326) 67% 43% a) 55,817 H2O Insp-Priv Wells 133 (133) 67% 0% 200 200 Miscellaneous 3,801 3,801 67% n/a 7,000 7,000 Patient Insurance Fees 90,253 22,521 67% 83% 135,380 Health Fees 79,180 (11,000) 67% 57% 118,770 118,610 (160) Vital Records-Birth 20,400 26,860 6,460 67% 88% 30,600 Vital Records-Death 66,667 1,083 67% 68% 100,000 100,000 Environmental Health 469,567 209,696 67% 96% c) 704,350 704,350 NSF Fee 60 60 67% n/a 60 60 Interest on Investments 8,000 (1,028) 67% 58% 12,000 12,000 Donations 17,353 (8,137) 67% 35% 26,030 15,000 (11,030) Interfund Contract (58,519) 67% 37% a) 87) Administrative Fee 67% 67% Total Revenues 3,658,413 3,568,784 (89,629) 67% 65% Transfers In-General Fund 1,545,176 67% 67% 2,317,765 Transfers In-PH Res Fund 20,000 (5,000) 67% 50% 30,000 30,000 Transfers In-Gen. Fund Other 43,400 32,550 ~10.850l 67% 50% TOTAL RESOURCES 6,863,907 6,863,639 (268) 67% 72% 9,497,403 9,622,051 124,648 REQUIREMENTS: Personal Services 4,149,655 139,361 67% 64% 6,100,000 Materials and Services 1,271,129 132,871 67% 60% 1,800,000 Outlay 133,333 1 67% 0% 100,000 100,000 Transfers Out 190,667 143,000 47,667 67% 50% 286,000 286,000 Contingency 67% n/a TOTAL REQUIREMENTS 6,331,601 ,552 1,040,049 67% 56% 9,497,403 8,286,000 1,211,403 NET (Resources -Requirements) Beginning Net Working per Requested 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=$450,000) and 2) Pool & Fee (FY 2012 10,000). These are due annually and collected primarily in December and January 6 BEHAVIORAL HEALTH Statement of Financial Operating Data Eight Months Ended February 29. 2012 Year to Actual Variance 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 3.667 3.785 118 67% 69% 5.500 5.700 200 Divorce Filing Fees 88.667 101.513 12.846 67% 76% 133.000 150,000 17.000 Domestic Partnership Fee 67 60 (7) 67% 60% 100 100 Federal Grants 184,431 152.978 (31,453) 67% 55% 276.647 276,647 State Grants 4.642,801 5.264.317 621.516 67% 76% a) 6.964.202 7.566.736 602.534 State Miscellaneous 82.782 30.930 (51.852) 67% 25% b)c) 124.173 61.860 (62.313) ABHA 163,569 163,569 67% nla d) 170.000 170.000 TiDe 19 188.198 87.607 (100.591) 67% 31% 282.297 177.300 (104.997) Liquor Revenue 70,000 82,505 12.505 67% 79% 105,000 141,500 36,500 School Districts 50,400 52,100 1.700 67% 69% 75,600 75,600 Miscellaneous 9,333 3,661 (5,673) 67% 26% 14,000 14,000 Patient Insurance Fees 75.800 116,747 40,947 67% 103% 113,700 125,000 11,300 Patient Fees 1,205 663 (542) 670k 37% 1,807 1,150 (657) Interest on Investments 16,667 17,269 602 67% 69% 25,000 26,700 1,700 Rentals 8,733 5,750 (2.983) 670/0 44% b) 13.100 13.100 Donations 108 108 67% nla 200 200 Administrative Fee 2,953,126 2,917,412 (35.714) 67% 66% 4,429,689 4,429,689 Sheriff 13.333 (13,333) 67% 0% e) 20,000 (20,000) Interfund Contract-Gen Fund 84,667 73,319 (11,348) 67% 58% b) 127.000 127,000 Comm. on Children & Fam 725 725 67% nfa 725 725 Total Revenues 8,473,877 9,075,017 601,140 67% 71% 12,710,815 13,363,007 652,192 Transfers In-General Fund Transfers In-OHP-CDO Transfers In-Acute Care Svcs Transfers In-ABHA 842.344 180.935 168,344 200,575 842,344 180,936 168,344 150,432 {50, 1441 67% 67% 670k 67% 67% 67% 67% 50% f) 1,263,515 271,402 252,515 300,863 1,263,515 396.077 252.515 387,473 124,675 86,610 TOTAL RESOURCES 13,134,834 13,525,236 390,401 67% 75% 18,067,869 18,770,750 702,881 REQUIREMENTS: I Exp. %1 Expenditures Personal Services 6,963,495 6,233,468 730,027 67% 60% 10,445,242 9.483,682 961,560 Materials and Services 3,853,833 3,387,132 466,701 67% 59% 5,780,749 5.265,100 515.649 Capital Outlay 276,667 106.533 170.134 67% 26% 415,000 415,000 Transfers Out 190,667 143,000 47,667 67% 50% 286,000 286,000 Contingency 760,585 760,585 67% nfa 1,140,878 1.140,878 TOTAL REQUIREMENTS 12,045,247 9,870,133 2,175,114 67% 55% 18,067,869 15,449,782 2,618,087 NET (Resources -Requirements) 1,089,587 3,655,103 2,565,515 3,320,968 3,320,968 Beginning Net Working Capital per Requested Budget 3,320,968 I a) Department of Human Services Grant projected at amended contract amount b) Received quarterly, in arrears c) Elimination of State contract for Temporary Assistance for Needy Families (TANF) program d) Revenue for Adult Mental Health Initiative clients, not included in original budget e) Funding for Mental Health Court from the Sheriff's Department eliminated f) Transfer made quarterly Page 7 COMMUNITY DEVELOPMENT Statement of Financial Operating Data Eight Months Ended February 29. 2012 Vearto Date Budget I Actual I Variance I FY%I Coli. % RESOURCES: Beg. Net Working Capital $ 229,822 Revenues Admin-Operations 16.233 Admin-GIS 667 Admin-Code Enforcement 111.133 Building Safety 800.587 Electrical 172,767 Contract Services 106,800 Env Health-On Site Prog 186,933 Planning-Current 449.933 Planning-Long Range 169,151 Total Revenues 2,014,204 Trans In-GF 419,752 Trans In-GF for Lng Rng Ping 330.240 Trans In-Other 67 TOTAL RESOURCES 2,994,085 REQUIREMENTS: EXPENDITURES & TRANSFERS Admin-Operations 941,212 Admin-GIS 85,170 Admin-Code Enforcement 136,380 Building Safety 374,688 Electrical 158,280 Contract Services 110,459 Env Health-On Site Pgm 95,405 Planning-Current 412.668 Planning-Long Range 319,204 Transfers Out (DIS Fund) 115,923 Contingency 168,085 131,776 $ (98,046) 100% 18,985 2,752 67% 1,519 852 67% 113,417 2,284 67% 636,540 (164,047) 67% 148,493 (24,274) 67% 59,045 (47,755) 67% 185,318 (1,615) 67% 373,178 (76,755) 67% 156,403 (12,748) 67% 1,692,899 (321,305) 67% 419,752 67% 330,240 67% ~67l 67% 2,574,668 (419,417) 67% 932,678 8,534 67% 80,276 4,894 67% 138,650 (2,270) 67% 368,681 6,007 67% 146,894 11,386 67% 115,858 (5.399) 67% 99,308 (3,903) 67% 393,692 18,976 67% 292,520 26,684 67% 160,242 (44,319) 67% 168,085 67% TOTAL REQUIRI:MENTS 2,917,474 2,728,798 188,676 67% 57% 78% 152% 68% 53% 57% 37% 66% 55% 62% a) b) b) c) b) d} 56% 67% 67% 0% 59% Exp·%1 66% 63% 68% 66% 62% 70% e} 69% f) 64% 61% d) 92% g) n/a 62% Budget Year End Projection Variance $ 229,822 $ 131,776 (98,046) 24,350 26,000 1,650 1,000 2,000 1,000 166,700 168,000 1,300 1,200,880 1,030,575 (170,305) 259,150 232,800 (26,350) 160,200 106,100 (54,100) 280,400 298,700 18,300 674,900 619,583 {55,317} 253,726 237,731 (15,995) 3,021,306 2,721,489 (299,817) 629,625 495,360 100 4,376,213 629,625 495,360 3,978,250 {100~ (397,963) 1,411,818 127,755 204,570 562,032 237,420 165,689 143,108 619,002 478,806 173,885 252,128 1,403,590 123,990 210,679 551,447 230,040 171,713 144,862 608,794 452,033 173,885 8,228 3,765 (6,109) 10,585 7,380 (6,024) (1,754) 10,208 26,773 252,128 4,376,213 4,071,033 305,180 NET (Resources -Requirements) 76,611 f154,131~ 1230,742~ f92,783~ 192,783) Beginning Net Working Capital per Requested Budget Revenues 1,692.899 Expenditures 2.728,798 Net from Operations (1,O35,899) 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) As Tumalo area wetland inventory grant will not be received, budgeted expenses will not occur e) Year to date actual includes payout to retired employee f) Extra Help expenditures occur primarily in the summer months (96,071)1 3,021,306 2,721,489 (299,817) 4,376,213 4,071,033 305,180 (1,354,907) (1,349,544) 5,363 g) Transfers recorded November ($160,242) & May ($13,643) Page 8 ROAD· . Statement of Financial Operating Data Eight Monlhs Ended February 29.2012 Vear to Date Budget I Actual I Variance IFY % I Coli. % Budget Year End Projection Variance RESOURCES: Beg. Net Working Capital Revenues System Development Charge Federal Reimbursements Federal Grant (ARRA) Mineral Lease Royalties Forest Receipts State Miscellaneous Motor Vehicle Revenue City of Bend City of Redmond City of Sisters City of La Pine Admin Recovery (SOC) Miscellaneous Road Vacations Interest on Investments Parking Fees Interfund Contract Equipment Repairs Vehicle Repairs LID Construction vegetation Management Forester Car Washes car Rental Sale of Equip & Material Total Revenues $2,834.720 400,000 13.333 26.667 874.108 333,361 7.560.000 183.333 233.333 6,667 6.667 667 13,333 667 13,333 96 486,667 133,333 60,000 6,667 47,667 16,667 2,333 422.000 10,840,899 $ 3,417.158 924 600.000 20.000 132,671 1,322,661 500,041 7,233,412 29,941 4.248 1,789 25,027 1,000 12.274 160.565 3.060 758 626.056 10,674,426 $ 582,438 924 200,000 6.667 106.004 448,553 166,680 (326.588) (153.392) (229,085) (6.667) (6,667) 1,122 11.694 333 (1,059) (96) (486.667) 27.232 (60.000) (6.667) (47,667) (16.667) 727 758 204.056 (1145,473) 100% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 121% nla 100% 100% 332% 1010/. 100% 64% 11% 1% 0% 0% 179% 125% 100% 61% 0% 0% 80% 0% 0% 0% 0% 87% nla 99% 66% a) b) c) d) e) f) g) g) g) g) h) h) h) h) $ 2.834,720 600.000 20.000 40,000 1,311,162 500.041 11.340,000 275,000 350.000 10,000 10.000 1.000 20.000 1,000 20.000 144 730,000 200,000 90.000 10,000 71,500 25.000 3,500 633.000 16,261.347 $ 3,417.158 924 600,000 20.000 140.000 1,322,661 1,365.151 10,810.307 29,941 350.000 2.000 26,000 1.000 17.000 144 746.579 220.000 78.800 40.175 25,000 4.000 1.000 780,477 16,581,159 $ 582,438 924 100,000 11.499 865,110 (529.693) (245.059) (10.000) (10,000) 1.000 6.000 (3.000) 16.579 20.000 (11.200) (10,000) (31.325) 500 1,000 147,477 319,812 Trans In • Solid Waste Trans In • Transp SOC Trans In-Road Imp Res 190,515 166,667 8,000 142,887 125,000 (47,629) (41,667) (8,000) 67% 67% 67% 50% 50% 0% 285,773 250,000 12,000 285,773 250.000 (12.oo0) TOTAL RESOURCES 14,040,801 14,359,470 360,336 67% 71% 19,643,840 20.534,090 890,250 REQUIREMENTS: Expenditures Personal Services Materials and Services capital Outlay Transfers Out Contingency 3,743,549 6,781,783 824,461 400,000 1,346,101 3,554,579 6,215,127 25,288 600,000 188,970 566,656 799.173 (200,000) 1,346,101 I Exp,%1 67% 63% 67% 61% 67% 2% 67% 100% 67% nla i) j) 5.615,323 10.172,674 1.236,691 600,000 2.019,152 5,351,168 9,777,435 85,936 600,000 264,155 395,239 1,150,755 2.019.152 TOTAL REQUIREMENTS 13,095,894 10,394,993 2,700,901 67% 53% 19,643.840 15,814,539 3,829,301 NET (Resources -Requirements) 944,907 3,964,477 3,061,237 4,719,551 4,719,551 Beginning Net Working Capital per Requested Budget 4,719,551 I a) Revenue received in November at completion of Ihe Cascade Lakes chip seal project b) Payment received in December c) Mineral leases higher than anticipated d) Received annually in January e) Annual payment received in August, plus payments from FY 2010 & 2011 previously reserved for 19111 St expected to be received in FY 2012 f) Revenues trending less Ihan estimates provided by ODOT g) Billed upon completion of work h) Payments to be received in June 2012 from other Road Department funds i) Expenditures are seasonal and higher during summer, YTD includes $2,5 million paid to Knife River on the Page 9 Full Depth Reclamation Project in South County j) Budget includes 51,096,691 for future projects Ihat will not be expended in FY 2012 ADULT PAROLE & PROBATION Statement of Financial Operating Data Eight Months Ended February 29.2012 RESOURCES: Beg. Net Working Capital Revenues DOC Measure 57 State Miscellaneous Alternate Incarceration State Subsidy SB 1145 Probation Work Crew Fees Miscellaneous Electronic Monitoring Fee Probation Superv. Fees Interest on Investments Interfund -Sheriff Crime Prevention Grant CFC-Domestic Violence Total Revenues Transfers In-General Fund TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency TOTAL REQUIREMENTS Year to Date Budget $ 560,000 144,900 2,867 20,612 8,667 1,903,772 16,000 2,733 113,333 133,333 6,000 33,333 33,333 49,888 2,468,771 225.528 3,254,299 2,112,459 591,260 67 19,200 344,649 I Actual I Variance $ 634,125 $ 74,125 219,240 74,340 4,301 1,434 (20,612) 10,370 1,703 2,061,417 157,645 14,120 (1,880) 1,850 (883) 83,631 (29,702) 121,783 (11,550) 4,041 (1,959) 33,333 0 12.500 (20,833) 37,416 (12,472) 2,604,001 135,230 225,528 3,463,654 209,355 2,017,674 94,785 463,572 127,688 67 14,400 4,800 344,649 3,067,635 2,495,646 571,989 IFY % I Coli. % 100% 1130/0 67% 101% 67% 100% 67% 0% 67% 80% 67% 72% 67% 59% 67% 45% 67% 49% 67% 61% 67% 45% 67% 67% 67% 25% 67% 50% 67% 70% 67% 67% 67% 75% 1Exp. %1 67% 64% 67% 52% 67% 0% 67% 50% 67% nla 67% 54% a) a) b) c} c) d) d) e) f) Budget Year End Projection Variance $ 560,000 $ 634,125 $ 217,350 219,240 4,301 4,301 30,918 21,000 13,000 13,000 2,855,659 2,748,953 24,000 21,180 4,100 2,100 170,000 125,446 200,000 182.674 9,000 9,000 50,000 50,000 50,000 50,000 74,832 74,832 3,703,160 3,521,726 338,292 338,292 4,601,452 4,494,143 3,168,688 3,084,689 886,890 800,000 100 28,800 28,800 516,974 4,601,452 3,913,489 74,125 1,890 (9,918) (106,706) (2,820) (2,000) (44,554) (17,326) (181,434) (107,309) 83,999 86,890 516,974 687,963 NET (Resources -Requirements) 186,664 968,008 781,344 580,654 580,654 Beginning Net Working Capital per Requested Budget a) Annual allocation received in January b) State invoiced quarterly. Payment from State pending c} State invoiced quarterly. Payments received from State at beginning of quarter d) Interfund grant received quarterly. Payments have been requested e) Less than planned expenditures due to open positions f) Less than planned expenditures due to Measure 57 tax amount 570,000 I Page 10 100 RESOURCES: Beg. Net Working Capital Revenues Federal Grants Title IV -Family Sup/Pres HealthyStart Medicaid Level 7 Services State Prevention Funds HealthyStart /R-5-G OCCF Grant Program Fees Charges for Svcs-Misc Court Fines & Fees Interest on Investments Donations Interfund Grants Total Revenues Trans from General Fund Total Transfers In CHILDREN & FAMILIES COMMISSION Statement of Financial Operating Data Eight Months Ended February 29,2012 Year to Date Budget I Actual I Variance IFY % j Coli. % $ 467,111 $ 556,143 $ 89,032 100% 119% 199,659 192,200 (7,459) 67% 64% a) 26,219 30,155 3,936 67% 77% a)b) 63,333 19,205 (44,128) 67% 20% a)c) 171,988 154,986 (17,002) 67% 60% a)b) 16,333 58,017 41,684 67% 237% d) 207,892 193,653 (14,239) 67% 62% a)b) 363,469 383,499 20,030 67% 70% alb) 2,913 2,913 6"(.% n/a e) 5,333 1,161 (4,172) 67% 15% 52,000 60,908 8,908 67% 78% f) 3,333 2,838 (495) 67% 57% 71 71 67% n/a e) 80,583 240,822 160,239 67% 199% g) 1,190,142 1,340,428 150,286 67% 75% 181,976 181,976 67% 67% 181,976 181,976 67% 67% Budget YearEnd Projection Variance 1,785,215 1.889,412 104,197 272,960 272,960 272,960 272,960 $ 467,111 299,488 39,329 95,000 257,982 24,500 311,838 545,203 8,000 78,000 5,000 120,875 $ 556,143 $ 305,416 39,534 85,000 196,898 77,622 258,203 509,579 3,500 8,000 79,485 5,000 300 320,875 89,032 5,928 205 (10,000) (61,084) 53,122 (53,635) (35,624) 3,500 1,485 300 200,000 TOTAL RESOURCES 1,839,229 2,078,547 239,318 670/. 82% 2,525,286 2,718,515 193.229 REQUIREMENTS: I Exp·%1 Expenditures Personal Services 403,413 391,768 11,645 67% 65% h) 605,119 574,945 30,174 Materials and Services 1,124,653 826,617 298,036 67% 49% i) 1,686,979 1,631,476 55,503 Capital Outlay 67 67 67% 0% 100 100 Contingency 155,392 155,392 67% n/a 233,088 233,088 --~~~--------------~-------------------------~~-- TOTAL REQUIREMENTS 1,683,525 1,218,386 465,139 67% 48% 2,525,286 2,206,521 318,765 NET (Resources· Requirements) 155,704 860,161 704,457 511,994 511,994 Beginning Net Working Capital per Requested Budget 511,9941 a) Grant payments received normally within 60 days after the end of each quarter b) FY 2012 and FY 20131ntergovemmental Agreement finalized funding levels from OCCF. Community Schools grant included in year-end prOjection at $9,484. Additional Casey Foundation grant of $11,214 received 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, $20,000 grant from OHP expected h) Personnel costs lower due to part-time Early Childhood Specialist; eliminated the extra help allocation of $5,000 i) Sub-grant expenditures paid quarterly. Federal grant amount increased and SPF-SIG grant expenditures added $21,214 in expenditures added, remaining $10,000 for staff expenses Page 11 SOLID WASTE Statement of Financial Operating Data Eight Months Ended February 29, 2012 Year to Date Budget I Actual I Variance I FY % I Coli. % Budget Year End 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 14,667 133,333 573.333 876,000 2,666,667 48,667 16,667 5,000 20,000 4,354,335 $ 1,141,691 12,519 85,344 566,135 855,757 2,647,207 57,840 3,135 7,273 6,793 2,880 15,904 52,586 4,313,372 $ 49,183 (2.148) (47,989) (7,198) (20,243) (19,460) 9,173 (13,532) 2,273 6,792 2,880 15,904 32,586 (40,963) 100% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 105% 57% 43% a) 66% 65% 66% 79% b) 13% c) 97% nfa d) nfa e) nfa f} 175% g) 66% $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 80,000 10,000 9,500 10,394 2,880 15,904 72,000 6,596,678 $ 49,183 7.000 (15,000) 2,000 10,393 2,880 15,904 42,000 65,177 TOTAL RESOURCES 5,446,843 5,455,064 8,221 67% 72% 7,624,009 7,738,369 114,360 REQUIREMENTS Expenditures Personal Services Materials and Services Debt Service Capital Outlay Transfers Out·Road Trans Out·Post Closure Trans Out·Equip Reserve Trans Out·Capital Res Contingency 1,114,399 1,928,701 647,489 114,667 190,515 266,667 166,667 282,667 370,902 1,063,268 1,672,685 398,826 117,759 142,887 200,000 250,000 212,000 51,131 256,016 248,663 (3,092) 47,629 66.667 (83,333) 70,667 370,902 67% 67% 67% 67% 67% 67% 67% 67% 67% Exp. %1 64% 58% 41% h) 68% 50% 50% 100% i) 50% nfa 1,671,598 2,893,052 971,233 172,000 285,773 400,000 250,000 424,000 556,353 1,623,865 2,985,828 971,233 179,930 285,773 400,000 250,000 424,000 47,733 (92,776) (7,930) 556,353 TOTAL REQUIREMENTS 5,082,674 4,057,424 1,025,250 67% 53% 7,624,009 7,120,629 503,380 NET (Resources· Requirements) 364,169 1,397,639 1,033,470 617,740 617,740 Beginning Net Working Capital per Requested Budget 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) Budgeted amount transferred in September. 617,740 I Page 12 RISK MANAGEMENT Statement of Financial Operating Data Eight Months Ended February 29, 2012 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 I Replacement Total General Liability PROPERTY DAMAGE Insurance Repair I Replacement Total Property Damage VEHICLE Professional Service Insurance Loss Prevention Repair I Replacement Total Vehicle WORKERS' COMPENSATION Settlement I Benefit Insurance Loss Prevention Miscellaneous Total Workers' Compensation UNEMPLOYMENT -SettlementlBenefits Total Direct Insurance Costs Insurance Administration: Personal Services Materials & Service Capital Outlay Total Insurance Administration Transfers Out TOTAL REQUIREMENTS NET Year to Date Budget I Actual I Variance I % of FY I % Coil. $2,100,000 $2,039,937 ($60,063) 100% 97% 167,237 167,237 0 67% 67% 207,755 207,755 0 67% 67% 118,873 118,873 (0) 67% 67% 982,629 982,629 0 67% 67% 168,289 168,504 215 67% 67% 3,333 224 (3,110) 67% 4% 13,333 64,732 51,399 67% 324% 1,000 975 (25) 67% 65% 33 (33) 67% 0% 12,000 9,800 (2,200) 67% 54% 10,000 9,635 (365) 67% 64% 33 {33~ 67% 0% 1,684,517 1,730,364 45,847 67% 68% 3,784,517 3,770,301 (14,216) 67% 81% 1% Exp. I 266,667 110,162 177,176 196 109,664 5,517 402,715 (136,048) 670/_ 101% 200,149 116,097 67,605 183,702 16,447 67% 61% 67,657 376 10,398 45,285 56,059 11,598 67% 55% 533,333 692,551 74,782 37,407 21,772 826,511 (293,178) 67% 103% 166,667 115,474 51,193 67% 46% 1.234,472 1,584,461 (349,989) 67% 86% 196,238 111,811 67 308,116 174,404 93,294 267,698 21,834 18,517 67 40,418 67% 67% 67% 67% 59% 56% 0% 58% 4,800 1,547,388 3,600 1,855,759 1,200 p08,371~ 67% 67% 50% 80% 2,237,129 1,914,542 {322,587~ Beginning Net Working Capital per Requested Budget ... Contingency is $2,305,693. Budget YearEnd Projection Variance $2,100,000 $2,039,937 250,855 250,855 311,633 311,633 178,310 178,310 1,473,944 1,473,944 252,433 252,433 5,000 5,000 20,000 75,000 1,500 1,500 50 50 18,000 14,000 15,000 15,000 50 50 2,526,775 2,577,775 51,000 4,626,775 4,617,712 (9,063) 400,000 475,000 (75,Ooo) 300,223 278,000 22,223 101,485 80,000 21,485 800,000 1,100,000 (300,000) 250,000 250,000 1,851,708 2,183,000 294,357 294,357 167,717 167.717 100 462,174 462,074 7,200 7,200 2,321,082 2.652,274 ... 2,305,693 1,965,438 I 2,000,000 I ($60,063) 55,000 (4,000) (331.292) (331,192) (340,255) Page 13 100 100 DESCHUTES COUNTY 911 Statement of Financial Operating Data Eight Months Ended February 29,2012 Year to Date Actual Variance Variance RESOURCES: Beg. Net Working Capital $6,400,000 $ 7,559,639 $ 1,159,639 100% 1180/. $6,400,000 $7,559,639 $ 1,159,639 Revenues Property Taxes -Current 3,989,182 5,845,054 1,855,872 67% 98% 5,983,773 6,117,731 133,958 Property Taxes -Prior 133,333 214,917 81,584 67% 107% 200,000 225,000 25,000 Federal Grants 184,578 184,578 67% nfa 203,958 203,958 State Reimbursement 36,000 10,836 (25,164) 67% 20% a) 54,000 27,000 (27,000) Telephone User Tax 500,000 381,366 (118,634) 67% 51% 750,000 750,000 Grant -Sunriver Serv Dist 22,500 22,500 67% nfa 22,500 22,500 Data Network Reimb. 18,133 34,698 16,565 67% 128% b) 27,200 34,698 7,498 Jefferson County 23,333 26,581 3,248 67% 76% 35,000 35,000 User Fee 34,667 4,313 (30,355) 67% 8% c) 52,000 52,000 Police RMS User Fees 132,667 (132,667) 67% 0% d) 199,000 199,000 Contract Payments 21,333 33,061 11,728 67% 103% b) 32,000 33,061 1,061 Miscellaneous 6,000 7,457 1,457 67% 83% 9,000 9,000 Interest 23,333 36,330 12,997 67% 104% 35,000 55,000 20,000 Interest on Unsegregated Tax 533 508 (25) 67% 64% 800 800 Donations 750 750 67% nfa 750 750 Total Revenues 4,918,514 6,802,948 1,884,434 67% 92% 7,377,773 7,765,498 387,725 TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency 11,318,514 2,827,223 1,284,904 756,413 333,333 3,983,309 14,362,586 2,515,983 1,147,701 357,872 500,000 3,044,072 311,240 137,203 398,541 (166,667) 3,983,309 67% 67% 67% 67% 67% 67% 104% % Exp·1 59% 60% 32% 100% nfa e) 13,777,773 4,240,834 1,927,356 1,134,620 500,000 5,974,963 15,325,137 3,800,000 1,927,356 1,134,620 500,000 1,547,364 440,834 5,974,963 TOTAL REQUIREMENTS 9,185,182 4,521,556 4,663,626 67% 33% 13,777,773 7,361.976 6,415,797 NET (Resources Requirements) 2,133,332 9,841,030 7.707,698 7,963,161 7,963,161 Beginning Net Working Capital per Requested Budget 8,000,000 I a) GISfMSAG 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 2013 d) Fees expected to be billed in March e) Entire amount budgeted transferred to reserve fund in September Page 14 Health Benefits Trust Statement of Financial Operating Data Eight Months Ended February 29,2012 RESOURCES Beg. Net Working Capital $15,500,000 $ 15,829,888 $ 329,888 100% o $15,500,000 $15,829,888 329,888 Revenues: Intemal Premium Charges 8,010,474 8,028,967 18,493 61% 61% 12,015,711 12,015,711 PlT Emp -Add'i Prem 33,333 20,419 (12,914) 61% 41% 50,000 50,000 Employee Prem Contribution 420,000 419,820 (180) 61% 61% 630,000 630,000 COIC 840,000 865,797 25,797 61% 69% 1,260,000 1,260,000 Retiree I COBRA Co-Pay 333,333 574,175 240,842 61% 115% 500,000 750,000 250,000 Fees for Clinic Services 200 200 61% nfa 200 200 Federal Payment (ERRP) 150,431 150,431 61% nfa • 150,431 150,431 Prescription Rebates 81,117 81,117 61% nla 81,117 81,117 Interest ____~5~3~,3~3~3_____7~1~,5~7~1____~18~,2~3~8_ 61% 89% 80,000 100,000 20,000 Total Revenues 9,690,474 10,212,497 522,023 61% 10% 14,535,711 15,037,459 501,748 TOTAL RESOURCES 25,190,474 26.042,385 851,911 92% 103% 30,035,711 30,867,348 831,637 REQUIREMENTS Expenditures: Persona' Services 100,812 90,632 10,180 61% 60% 151,218 151,218 Materillls " Services Claims Paid-MedicallRx 8,316,190 7,810,593 505,597 61% 63% a) 12,474,284 11,604,394 869,891 Claims Paid-DentallVision 1,242,649 1,293,589 (50,940) 61% 69% a) 1,863,974 1,921,904 (57,930) Refunds (59,167) 59,167 61% nla (59,167) 59,167 Insurance Expense 233,333 235,071 (1,737) 61% 61% 350,000 350,000 State Assessments 100,000 155,263 (55,263) 61% 104% 150,000 155,263 (5,263) Administration Fee 213,333 211,761 1,573 61% 66% 320,000 320,000 PPOFee 33,333 32,398 935 61% 65% 50,000 50,000 Health Impact 36,667 34.242 2,424 61% 62% 55,000 55,000 Other ____~94~,1~0~8_____8~1~,7~6~2~__~12~,3~46~ 61% 58% 141,162 141,162 Total HBT· Dept 31 10,370,425 9,886,143 484,282 67% 64% 15,555.638 14,689,774 865,864 Deschutes On-site Clinic Healthstat 638,133 441,567 196,566 61% 46% 957,200 957,200 Medications/Drugs 216,667 99,740 116,927 61% 31% 325,000 325,000 Medical Supplies 2,000 20,496 (18,496) 61% 683% 3,000 30,000 (27,000) Equipment 2,667 150 2,517 61% 4% 4,000 4,000 Miscellaneous ____~3~,6~3~3______7~,O~3~3~__~(3~,4~0~0~) 61% 129% 5,450 10,000 (4,550) Total DOC 863,100 568,987 294,113 67% 44% 1,294,650 1,326,200 (31,550) Deschutes On-site Pharmacy Remodeling Costs o 27,697 (27,697) 61% nfa 40,000 (40,OOO) Total Pharmacy 27,697 (27 ,697) 67% nla 40,000 (40,000) Cepitlll Outlay 133 133 61% nla 200 Contingency 8,790,149 8,790,149 61% nfa 13.185,223 -13,185,223 TOTAL EXPENDIREQUIREMNTS 20,124,619 10,573,459 9,551,160 61% 35% 30,035,711 16,055,974 13,979,737 NET (Resources -Requirements) 5,065,855 15,468,926 10,403,071 14,811,374 14,811,374 Beginning Net Working Capital per Requested Budget 14,SOO,OOO I • Early 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 35 weeks of claims paid. YTD actual is $291.774 per week. Page 15 200 Deschutes County -Fair and Expo Center YTD-Budget Basis Commissioners Statement of Financial Operating Data Eight Months Ended February 29,2012 Year to Date Budget (8/12 of I annual) Aotual I Variance IFY % IColi. % Year End Variance $ 75,000 $ (40,601) $ (115,601) 100% -54% $ 75,000 $ (40,601) $ (115,601) 403,333 1,000 38,667 4,000 20,000 146,667 74,667 31,333 4,538 724,205 337,748 140 14,233 2,925 6,346 89,549 39,000 8,758 498,698 (65,586) (860) (24,434) (1,075) (13,654) (57,118) (35,667) (31,333) 4,220 (225,507) 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 67% 56% 9% 25% 49% 21% 41% 35% n/a 0% n/a 46% 605,000 1,500 58,000 6,000 30,000 220,000 112,000 47,000 6,807 1,086,307 546,748 640 37,233 8,925 33,346 165,549 122,000 34,900 47,000 9,796 1,006,137 (58,252) (860) (20,767) 2,925 3,346 (54,451 ) 10,000 34,900 2,989 (80,170) 113,333 17,163 55.200 146.667 67 332,429 113,336 17.160 55.200 220.000 405,696 73.333 {67~ 73,267 67% 67% 67% 67% 67% 67% 67% 67% 100% 0% 170,000 25,744 82,800 220,000 100 498,644 370,000 25.744 82.800 220,000 698,544 200,000 (100) 199,900 1,131,634 863,793 (267,841) 67% 52% 1,659,951 1,664,080 4,129 I Exp·%1 577,345 320.707 76,712 67 974,831 548,999 405.289 71.266 1,025,554 28,346 (84.582) 5,446 67 (50,723) 67% 67% 67% 67% 63% 84% 62% 0% 866,018 481.060 115,068 100 1,462,246 830,737 642.913 115.068 22,000 1,610,718 35.281 (161.853) (21,900~ (148,472) 6.667 10.000 (3,333) 67% 100% 10,000 10,000 125.137 125,137 67% n/a 187.705 187,705 1,106,634 1,035,554 71,080 67% 62% 1,659,951 1,620,718 39,233 RESOURCES: Beg. Net Working Capital Receipts: Special Events Revenues Interest Storage Camping at F & E Horse Stall Rental Concession % -Food Rights (Signage, etc.) Grants Interfund Contract Miscellaneous Total Receipts Transfers In General Fund (001) Room Tax (160) Welcome Center (170) Annual County Fair (619) Reserve Fund (617) Total Transfers In TOTAL RESOURCES REQUIREMENTS: Expenditures: Personal Services Materials and Services Debt Service Capital Outlay Total Expenditures Transfers Out -Reserve Fund Contingency TOTAL REQUIREMENTS NET (Resources Requirements) 25,000 (171,761) (196,761) 43,362 43,362 Beginning Net Working Capital per Requested Budget 45,000 I Page 16 00 u ~ ~ 0 ~ ~ ~ ~ < ~ ~ ~ < U r.I} ::s ~ u :>.... s::: ::s 0 u ,J::l 1:: 0 z • s::: s:::- g 13 ...... i 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 February 29,2012 Received and Expended ACTUAL Encumbrances & Commitments Project to Date 1,402,013 25,000 600,000 2,580 2,029,593 1,402,013 25,000 600,000 2,580 2,029,593 a) b) 30,605 19,395 50,000 b) 1,109 84 5,855 3 37,656 19,395 1,109 84 5,855 3 57,051 1,402,013 230 1,4()~,243 1,402,013 230 10492,243 a) 1,439,899 19,395 1,459,294 589,694 (19,395) 570,299 Project Budget 2,000,000 1,402,013 25,000 600,000 4,027,013 100,000 10,000 1,663 60,000 2,000 173,663 1,402,013 2,451,337 ~,~53,350 4,027,013 PROJECTION Projected 3,400,000 1,402,013 25,000 600,000 2,580 5,429,593 100,000 10,000 1,663 60,000 2,000 3 173,666 1,402,013 3,851,337 ?,?Ji3,350 5,427,016 2,577 Variance 1,400,000 2,580 1,402,580 ~3l {3~ {1 ,400,OOO~ (1,400,000) (1,400,003) 2,577 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 February 29, 2012 Vendor Description Commitment Amount Amount Paid Balance Due BLRB/GGL Architects Architectural ServIces 50,000 30.605 19.395 50.000 30,605 19,395 Deschutes County Bethlehem Inn (Fund 128) Eight Months Ended February 29. 2012 Budget Actual I Variance IFY%I Coli. %1 Budget I Projection IVariance RESOURCES: 8eg. Net Working Capital $(2,711,235) $(2,716,581) $ (5,346) 100% 100% $(2,711,235) $(2,716,581) $ (5,346) Revenues Grants -Private 1,867,885 -(1,867,885 ) 67% 0% 2,801.827 -(2,801,827) Lease Payments 16,272 18,306 2,034 67% 75% 24,408 24,408 Total Revenues 1,884,157 18,306 (1,865,851 ) 67% 1% 2,826,235 24,408 (2,801,827) TOTAL RESOURCES (827,078) (2,698,275) (1,871,197) 67% -2346% 115,000 (2,692,173) (2,807,173) REQUIREMENTS: Exp. %\ Expenditures Debt Service: Interest Expense 10,000 12,591 (2,591) 67% 84% a) 15,000 17.000 (2.000) Interest Payment 66.667 66,667 67% 0% 100.000 100,000 TOTAL REQUIREMENTS 76,667 12,591 64,076 67% 11% 115,000 17,000 100,000 NET (Resources -Requirements) (903,745) (2,710,865) (1,807,120) b) (2,709,173) (2,707,173) a) Interest on February 2012 negative cash balance: $1,225.85. b) Inception through February 29.2012 Revenues -Lease Payments Expenditures: Land/Building (Amertitle) -July 2007 Hickman Williams City of Bend -May 2008 KN EX eo Kleinfelder Total expended on facility Interest on Negative Cash Balance Total expended Net $ 42.714 2,241,313 17.578 250.000 5,289 3,732 2,517,913 235,667 2,753,579 $ (2,710,865) Deschutes County General Support Services -SOCC Conference/Seminar, EducationfTraining and Travel Expenditures and SOCC -County College Expenditures FY 2012 Accommodations -.--._._._.---.-~--..---..--.-___._~___ -' ______.___,__ ------~---.-...-.-.---~ --·---1-·---·_--_··_----'-_·_--._._____..____.__~ . Mileage reimburse.rnent_._ -==.......-.~-.--.-. Ground Transport/Parking --l~t~'-U..rlger __~_~~=-~~~ 1,796 r 627 i "45 ; 75 30 2,572 -~~~--~-.-~~-- ~~~&M ~ • ~~~onf/S~r!l~.Educl!~inTrl9 ~~-'---665---~-----------~---305 ----45--t----~---535-··- -~~--~---~-------~--I Travel Meals 54 30 i 4,291 ~.----.---------------.----..Total -BOCC Department. \ --.--.~-.-..--.-..-------..~~---~~-~.--------~ ------~-,-~-~--------~-.-.------.--.------~------~-~--~--~..-----~---~~--~~-.~--~------~----.-.-.. Conf/Sem & EducfTraining • 1,995! --. 915 105 ' -685 60 3,760-Travel Meals-·-·-·-·----·--·---~I---------"22-0-------."30-,---90--:--..-.--.-.---340 Accommodations 1 ._.______~_______~____~_.~~_________~_.______!._______~_______~._~~____~_______-----.l-. _____• ___~_____~___ ~__•___~____L ______.__~'______~_.__..._______~_.__~___~~_______~_._~___~~___ Mileage Reimbursement __.____~_-__'_ _100 ~ 794 146 i 67li__~ 668 3,056 Ground Transport 54 I 150 ' 204 -Total :SOCCDepartmen-t-~-5,029. 354. 1,375· 2,240 812 . 562' 3,444 60 13,876 _~~1~i~Eget-~ . --~---~. _--=--~-~~==--~T~=~~-=-~==~~--==~~~~~-===-=~---~~ 1;,75l!. 2124/2012