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Finance Update
Monthly Meeting with Board of Commissioners Finance Director/Treasurer AGENDA June 4, 2012 (1) Monthly Investment Report (2) April 2012 Financials I l -- - - Commercial Paper $ Corporate Notes 12,963,439 Time CertifICates 9,255,254 U. S. Treasuries Federal Ageocies 13,082,406 Bankers' Acceptances LGIP/BOTC 891038,571 Totallnveabnents S 124,338,170 Total Portfolio: By Investment Types Corporate Time Notes Certificates 10% 7% Federal Agencies 11% LGIP/BOTC 72% 0.00% 10.43% 7.44% 0.00% 10.52% 0.00% ZLl1!t 100.00% - Investments By County Function General $ 124,339,670 Totallnv.abnents S 124,338,&70 Totallnveabnent Income Less Fee: 5% of Invest. Income Investment Income· Net Category lIaximums: U.S. Treasuries 100% LGIP 100% Federal AgenCies 75% Banker's Acceptances 25% Time Certificates 25% Commercial Paper 20% Coroorate Notes 10% Investment Income Flacal Year 2011·12 Apr·12 I I V·T·D $ 67,899 $ 711,831 . . I I 67,899 711,831 (3,395) (35,592) $ 64,504 $ 676,239 Comparators 3 Month Treas. ~ 0.10% 12 Month Treas. ~ 0.19% 3 Month C P ~ 0.18% Averagellaturlty In Days General ---&21 I Memorandum Date: May 14,2012 To: Board of County Commissioners Erik Kropp, Interim County Administrator From: Marty Wynne, Finance Director RE: Monthly Financial Reports Attached please find April 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 Ten Months Ended April 30, 2012 Budget I Vearto Date Actual j Variance JFY% I Coli. % YearEnd $ 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 16,750,806 20,256,704 3,505,898 83% 101% 20,100,967 20,828,228 727,261 Gen. Rev. -excl. Taxes 1,985,268 2,079,040 93,772 83% 87% a) 2,382,321 2,382,321 Assessor 659,163 753,016 93,853 83% 95% b) 790,996 790,996 County Clerk 1,223,923 1.188.711 (35,212) 83% 81% 1,468,707 1,412,207 (56,500) BOPTA 10,332 14.788 4,456 83% 119% b) 12,398 12.398 District Attorney 248,891 198.001 (50.890) 83% 66% c) 298.669 325.676 27,007 FinancelTax 161.583 206.624 45.041 83% 107% b) 193,900 206.624 12,724 Veterans 51.118 35,087 (16,031) 83% 57% 61.341 64,351 3,010 Property Management 80,167 80,167 (0) 83% 83% 96,200 96.200 Grant Projects 1,667 1,667 !Ol 83% 83% 2,000 2.000 Total Revenues 21,172,918 24,813,805 3,640,887 83% 98% 25,407,499 26,121.001 713.502 TOTAL RESOURCES 28,472.918 33,059,530 4,586.612 83% 101% 32,707.499 34,366.726 1,659,227 REQUIREMENTS: I Exp. %1 Expenditures Assessor 2.837,750 2,713.674 124.076 83% 80% 3,405.300 3.283.300 122.000 County Clerk 1,186,638 924.741 261.897 83% 65% 1,423.965 1.183.965 240,000 BOPTA 60.335 54,901 5,434 83% 76% 72.402 72,402 District Attomey 4,066.080 3,768,910 297.170 83% 77% 4,879,296 4.511.771 367.525 FinancelTax 678.040 637,159 40.881 83% 78% 813,648 799,648 14.000 Veterans 218,429 210,261 8,168 83% 80% 262,115 260.100 2,015 Property Management 214.720 214,260 460 83% 83% 257,664 257,664 Grant Projects 98,929 99.408 (479) 83% 84% 118,715 118,715 Non-Departmental 1,514,135 861,687 652,448 83% 47% d) 1,816,962 1.696,962 120,000 Contingency 4,803,438 4,803,438 83% n/a e) 5,764,125 5.764.125 15.678,494 9,485,001 6.193,493 83% 50% 18,814,192 12,184,527 6,629,665 Transfers Out 11,548.842 10.674,027 874,815 83% 77% 13,858,610 13,858.610 TOTAL REQUIREMENTS 27,227.336 20,159.028 7,068.308 83% 62% 32,672.802 261043,137 6.629[665 NET (Resources· Requirements) 1,2451583 12,900,502 11,654,920 e) 341697 8,323,589 8,288,892 Beginning Net Working Capital per Proposed Budget I 8,300,000 I a) Includes annual payments: Tax on Electric Co-ops $489.027. PILT $471,823 b) A & T Grant received quarterly-July. October, January & April. Total budgeted $847.898; total received $840.927 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 nine months of receipts) d} Budget includes $576.144 for payment to LED #2. This payment normally made annually in June and is projected to be $110.000 less than budgeted e) Appropriation (authority to spend) transferred to Video Lottery Fund $34,697 I 1, Page 1 COMM JUSTICE-JUVENILE Statement of Financial Operating Data Ten Months Ended April 30, 2012 Year to Date 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 Budget ! $1,101,374 8,333 41,667 12,500 20,833 181,248 73,742 83 58,333 50 33 250 6,250 2,000 417 5,000 128,440 16,667 Actual ! Variance !FY % I Coil. % $1,099,010 $ (2,364) 100% 100°/. 4,267 (4,066) 83% 43% a) 41,477 (190) 83% 83% 11,585 (915) 83% 77% 18,794 (2,039) 83% 75% 266,982 85,734 83% 123% b) 55,200 (18,542) 83% 62% c) 220 137 83% 220% 73,005 14,672 83% 104% d) 301 251 83% 502% e) (33) 83% 0% 1,040 790 83% 347% e) 6,830 580 83% 91% 1,100 (900) 83% 46% f) 838 421 83% 168% 2,905 (2,095) 83% 48% g) 109,341 (19,099) 83% 71% h)i) 15,000 {1,667} 83% 75% i) Budget Year End Projection Variance $ 1,101,374 $1,099,010 $ (2,364) 10,000 10,000 50,000 50,000 15,000 15,000 25,000 25,000 217,498 355,730 138,232 88,490 80,000 (8,490) 100 250 150 70,000 100,000 30,000 60 365 305 40 40 300 1,200 900 7,500 8,200 700 2,400 1,200 (1,200) 500 1,000 500 6,000 3,400 (2,600) 154,128 134,620 (19,508) 20,000 20,000 Total Revenues 555,846 608,885 53,039 83% 91% 667,016 806,005 138,989 Transfers In-General Fund 4,434,550 4,434,550 83% 83% 5,321,459 5,321,459 TOTAL RESOURCES REQUIREMENTS: Expenditures Community Justice-Juvenile Personal Services Materials and Services Capital Outlay Transfers Out Contingency 6,091,770 4,257,558 1,016,444 33,417 42,000 558,789 TOTAL REQUIREMENTS 5,908,208 6,142,445 4,125,711 968,011 37,800 50,675 131,847 48,433 33,417 4,200 558,789 5,131,522 776,686 830/. 87% I Exp·%1 83% 81% j) 83% 79% b)h) 83% 0% 83% 75% 83% nla 83% 72% 7,089,849 7,226,474 136,625 5,109,069 1,219,733 40,100 50,400 670,547 4,958,044 1,161,600 40,100 50,400 151,025 58,133 670,547 7,089,849 6,210,144 879,705 NET (Resources· Requirements) 183,562 1,010,923 827,361 1,016,330 1,016,330 Beginning Net Working Capital per Proposed Budget 1,010,415 1 a) Federal Grant billing, reimbursed quarterly in arrears--$2,665 outstanding b) OVA 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 -$14,040 d) Contract payments reimbursement requests submitted monthly. Received 1-2 months in arrears, trending higher than antiCipated e) Revenues trending greater than antiCipated -dependent on use of programs or services (MIP Diversion Fees, photocopies, etc) f) Citizen Review Board vacated. Revenue projected adjusted accordingly g) Due to change in practice, Behavioral Health's referrals for functional family therapy have decreased h) CFC (JCP) funding less than anticipated. Projections of revenue and expenditures adjusted accordingly Page 2 i) Grants paid quarterly j) Actual for the year projected to be less than budgeted due to vacant positions SHERIFF -Fund 255 Statement of Financial Operating Data Ten Months Ended April 30, 2012 RESOURCES: Beg. Net Working Capital Total Revenues TOTAL RESOURCES REQUIREMENTS: Year to Date Budget J Actual J Variance J FY %J Coli . % Revised YearEnd Budget Projection Variance $ $ $ 100% nfa $ $ $ 83% 68% * 22,084 ,821 18,688 ,541 (3,396,280) 83% 67% * . '. . -'. -.• ', -...::~-:.j 30,444,597 24,647,937 (5,796,660) 83% 67% 36,533,516 30,532,554 (6,000,962) 30,444,597 24,647,937 (5,796,660) 83% 67% 36,533,516 30,532,554 (6,000,962) Exp. %1 EXPENDITURES & TRANSFERS Sheriffs Division Civil Automotive/Communications Investigations/Evidence Patrol/Civil/Comm Supp Records Adult Jail Court Security Emergency Services Special Services Division Regional Work Center Training Division Other Law Enforcement SVC5 Non-Departmental Contingency Transfers Out -DIS Fund 2,153,284 2,070,204 83,080 83% 80% a) 2,583,941 2,536,941 47,000 686,746 624,830 61,916 83% 76% b) 824,095 748,995 75,100 1,418,506 1,244,046 174,460 83% 73% 1,702,207 1,698,107 4,100 1,445,182 1,203,300 241,882 83% 69% b) 1,734,218 1,520,664 213,554 6 ,670,587 6 ,586,243 84,344 83% 82% b) 8,004,704 7,862,704 142,000 600,592 531,211 69,381 83% 74% 720,710 694,610 26,100 8,755,439 7,829,261 926,178 83% 75% c) 10,506,527 9,704,527 802,000 238,835 230,715 8,120 83% 81% 286,602 275,402 11,200 154,688 148,098 6,590 83% 80% 185,625 175,525 10,100 1,112,634 917,201 195,433 83% 69% 1,335,161 1,307,161 28,000 2 ,515,388 2,384,361 131,027 83% 79% b) 3,018,466 2,835,366 183,100 270,221 207,559 62,662 83% 64% 324,265 285,165 39,100 526,880 509,883 16,997 83% 81% 632,256 614,156 18,100 61,026 61,026 83% 83% 73,231 73,231 3,667,923 3,667,923 83% nfa 4,401,508 4,401,508 166,667 100,000 66,667 83% 50% d) 200,000 200,000 TOTAL REQUIREMENTS 30,444,598 24,647,938 5,796,660 83% 67% 36,533,516 30,532,554 6,000,962 NET (Resources -Requirements) * Revenues from LED #1 & LED #2 adjusted monthly to equal actual expenditures a) Less than planned personnel and software maintenance expenditures b) Less than planned personnel expenditures due to open positions which may not be filled c) Less than budgeted expenditures due to open positions, jail bed rental expenses, and jail management software costs d) Semi-annual transfer in November and May Page 3 Fund 701 LEO-Countywide Statement of Financial Operating Data Ten Months Ended April 30, 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 11,922,368 14,256,770 2,334,402 83% 100% 14,306,841 14,711,329 404,488 Tax Revenues -Prior 417,500 651,544 234,044 83% 130 % 501,000 651,544 150,544 Federal Grants & Reimb 29 ,333 30,784 1,451 83% 87% 35,200 35,200 State Grant 40,396 56,577 16,181 83% 117% 48 ,475 56,577 8 ,102 Transp. of State Wards 4,167 6,304 2 ,137 83% 126% 5,000 7,000 2,000 SB 1145 1,281,386 1,479,991 198,605 83% 96% a) 1,537,663 1,479,991 (57,672) Prisoner Housing 77 ,809 77,809 83 % n/a b) 78 ,087 78,087 Des. Cty Video Lottery Grant 4 ,167 5,000 833 83 % 100% 5,000 5,000 Des Cty Court Security 75 ,833 74,783 (1 ,050) 83% 82% 91,000 91,000 Des Cty Juvenile Contract 3,483 3 ,224 (259) 83% 77% 4,180 4 ,180 Title III Reimbursement 125,000 40,358 (84,642) 83% 27% c) 150,000 150,000 Transport 833 465 (368) 83 % 46% 1,000 1,000 Other 3,570 3,570 83 % n/a 3 ,570 3 ,570 DC Fair & Expo Center 3,188 (3,188) 83% 0% 3,825 3 ,825 Inmate Commissary Fees 5 ,500 12,674 7,174 83 % 192% 6 ,600 14,000 7,400 Work Center Work Crews 41,667 32 ,910 (8,757) 83% 66% 50,000 50,000 Concealed Handgun Classes 2 ,917 3,225 308 83% 92% 3,500 3,500 Inmate Telephone Fee 40,000 69,069 29 ,069 83% 144% d) 48,000 84.000 36,000 Soc Sec Incentive-Fed 4,167 7 ,200 3,033 83% 144% 5,000 9 ,000 4,000 Miscellaneous 4 ,167 7,308 3,141 83 % 146% 5,000 8,500 3 ,500 Oregon Mentors 12 ,500 6,039 (6,461 ) 83% 40% 15,000 15,000 Debit Card Fee 194 194 83% n/a 200 200 Medical Services Reimb 13 ,333 11 ,646 (1,687) 83% 73% 16,000 16,000 Restitution 4 ,167 1,747 (2,420) 83% 35 % 5,000 5,000 Sheriff Fees 166,667 188,457 21 ,790 83% 94% 200,000 200,000 Interest 23,611 42,049 18,438 83% 148% 28,333 50,000 21,667 Interest on Unsegregated 2,944 1,288 (1,656) 83% 36% 3,533 3 ,533 Donations -"Shop with a Cop" 12,022 12,022 83% n/a e) 12,022 12,022 Donations 250 250 83% n/a 250 250 Sale of Reportable Assets 833 7,599 6,766 83% n/a 1,000 8,000 7,000 Total Revenues 14,230,127 17,090,856 2,860,729 83% 100% 17,076,150 17,757,308 681,158 TOTAL RESOURCES 19,338,798 23,181,590 3,842,792 83% 104% 22,184,821 23,848,042 1,663,221 REQUIREMENTS: 1 Exp. %1 Fund 255 Departments: Sheriffs Services 2,019,759 1,941,831 77,928 83% 80% 2,423,711 2,379,625 44,086 Civil 686 ,746 624,830 61 ,916 83% 76% 824,095 748,995 75,100 Auto/Comm 530,791 465,510 65,281 83% 73% 636,949 635,415 1,534 Adult Jail 8,755,439 7,829 ,261 926,178 83% 75% 10,506,527 9,704,527 802,000 Court Security 238,835 230,715 8 ,120 83% 81% 286,602 275,402 11 ,200 Emergency Services 154,688 148,098 6 ,590 83% 80% 185,625 175 ,525 10,100 Special Services 773,514 637,647 135,867 83% 69% 928,217 908,751 19,466 Work Center 2 ,515,388 2,384 ,361 131,027 83% 79% 3 ,018,466 2,835,366 183,100 Training 164,967 126,713 38,254 83% 64% 197,961 174,090 23,870 Other (CODE , Forensic) 526,880 509,883 16,997 83% 81% 632,256 614,156 18,100 Non Dept -ISF Charges 30,574 30,574 (0) 83% 83% 36,689 36 ,689 Non Dept -Jamison DIS 166,667 100,000 66,667 83% 50% 200,000 200,000 Contingency 1,839,770 1,839,770 83% 0% 2,207,724 2,207,724 T ota l to Fund 255 18,404,018 15.029,422 3,374 ,595 22 ,084,821 18 ,688,541 3,396,280 Transfer to Reserve Fund (703) 83,333 100,000 (16,667) 83% 100% 100,000 100 ,000 Total Requirements 18,487,351 15,129,422 3,357,928 83% 68% 22 ,184 ,821 18,788,541 3,396,280 Net 851,447 8,052,168 7,200 ,721 5,059,501 5,059,501 Beginning Net Working Capital per Proposed Budget 4.507,3521 • 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 e) Accounting change for Shop with a Cop donations Fund 702 LED Rural Statement of Financial Operating Data Ten Months Ended April 30 , 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 6,123,438 7,194,837 1,071,399 83% 98% 7,348,125 7 ,426,095 77,970 Tax Revenues -Prior 214,167 324,316 110,149 83% 126% 257,000 324,316 67,316 Federal Grants & Reimb 10,000 11,377 1 ,377 83% 95% 12,000 12,000 Federal Grants-BLM 20,833 17,285 (3,548) 83% nJa 25,000 25,000 US Forest Service 65,625 39,375 (26 ,250) 83% 50% 78,750 78 ,750 State Grant 167,477 100,563 (66,914) 83% 50% 200,972 200,972 SB #1065 Court Assessment 50 ,000 41,477 (8,523) 83% 69% 60,000 60,000 Marine Board License Fee 118,610 73,663 (44,947) 83% 52% a) 142,332 142 ,332 Bureau of Reclamation 22,720 22,720 83% nfa b) 26 ,000 26,000 Des Cly General Fund Grant 480,120 (480,120) 83% 0% c) 576,144 466,144 (110,000) Des Cly Transient Room Tax 1,728 ,213 1 ,728,213 83% 83% c) 2,073,856 2,183,856 110,000 Des Cly Tax/Fin Contract 540 540 83% 540 540 Cily of Sisters 374,968 374,968 83% 83% 449,961 449,961 Des Cly COD Contract 45,305 45 ,305 83% 83% 54,366 54,366 Des Cly Solid Waste Contr 45,305 45,305 83% 83% 54,366 54,366 Des Cly Clerk/Election 1,667 (1,667) 83% 0% 2,000 2,000 School Districts 66 ,667 23,445 (43 ,222) 83% 29% d) 80 ,000 40,000 (40,000) Claims Reimbursement 24,719 24,719 83% nfa 24,719 24,719 Securily & Traffic Reimb 4 ,167 680 (3,487) 83% 14% 5,000 5 ,000 Seat Belt Program 10 ,000 6,790 (3,210) 83% 57% 12,000 12,000 Miscellaneous 6 ,667 12,867 6,200 83% 161% 8,000 14,000 6,000 False Alarm Fees 1,667 1,400 (267) 83% 70% 2,000 2,000 Restitution 2,219 2,219 83% nfa 5,000 5,000 Sheriff Fees 8 ,333 7,814 (519) 83% 78% 10,000 10,000 Court Fines & Fees 95 ,833 115,131 19,298 83% 100% 115,000 140,000 25,000 Impound Fees 5,833 3 ,700 (2,133) 83% 53% 7,000 7,000 Restitution -Street Crimes 417 (417) 83% 0% 500 500 Seizure/Forfeiture 1,324 1,324 83% nfa 1,324 1,324 Interest 8,333 19,406 11 ,073 83% 194% 10 ,000 20 ,000 10,000 Interest on Unsegregated 1,500 650 (850) 83% 36% 1,800 1,000 (800) Grants-Private 7,000 7 ,000 83% nfa 7,000 7,000 Donations 10,155 10,155 83% nfa 10,155 10,155 Sale of Equip & Material 5 ,000 11,580 6,580 83% 193% 6 ,000 15,000 9 ,000 Sale of Reportable Assets 16,667 59 ,128 42,461 83% 296% e) 20 ,000 60,000 40,000 Total Revenues 9,676,812 10,3271952 651,140 50% 89% 11,612,172 11,881,396 269,224 TOTAL RESOURCES 12,613,335 13,332,484 719,149 50% 92% 14,548,695 14,885,929 337,234 REQUIREMENTS: 1 Exp. %1 Fund 255 Departments: Sheriffs Services 133,525 128,373 5,152 83% 80% 160,230 157,316 2,914 Auto/Comm 887,715 778,536 109,179 83% 73% 1,065,258 1,062,692 2,566 Investigations 1 ,445,182 1,203,300 241 ,882 83% 69% 1,734,218 1 ,520,664 213,554 Patrol 6,670,587 6,586,243 84,344 83% 82% 8,004,704 7,862,704 142 ,000 Records 600,592 531,211 69,381 83% 74% 720,710 694,610 26,100 Special Services 339,120 279,554 59 ,566 83% 69% 406 ,944 398,410 8,534 Training 105,254 80,846 24,407 83% 64% 126,304 111,075 15,230 Non Dept -ISF Charges 30 ,452 30 ,452 83% 83% 36,542 36 ,542 Contingency 1828154 1 828154 83% 0% 2193784 2193784 Transfer to Reserve Fund (704) 83,333 100,000 (16,667) 83% 100% 100,000 100,000 Total Requirements .--:12:;.".;.;12;;..3...:..,9;;...1;..;;3__9;;..:,_7.;;..18'-',.;;..51....;5'----'-2-'-,4-'0..;;..5:..;.,3_97'-83% 67% 14,548,695 11,944,013 2 ,604,682 Net 489,422 3,613,969 3,124 ,546 2,941,916 2,941,916 Beginning Net Working Capital per Proposed Budget 2 ,859,9151 • Payment to Sheriffs Fund adjusted monthly to equal actual expenditures a"ributable to rural services. a) Reimbursement requested semiannually in January and June b) BOR patrol contract signed after budget adopted c) Received annually in June. Less will be received from General Fund due to additional resources available from Transient Room TaJPage 5 d) Reimbursement for SRO deputies will be less than planned from the Bend La Pine School District e) Proceeds for sale of used patrol vehicles higher than planned PUBLIC HEALTH Statement of Financial Operating Data Ten Months Ended April 30, 2012 RESOURCES: Year to Date Actual Variance Net Working Capital $1,596,918 $ 1,702,129 $ 105,211 100% 107% $1,596,918 $1,702,129 $ 105,211 Revenues Medicare Reimbursement 500 770 270 83% 128% 600 800 200 Federal Grants 5,000 5,000 83% n/a 5,000 5,000 Stale Grant 2,258,453 2,119,375 (1 83% 78% 2,710,144 2,729,165 19,021 Child Dev & Rehab Center 20,506 17,824 83% 72% 24,607 30,759 6,152 State Miscellaneous 187,358 79,565 (107,793) 83% 35% 224,829 127,000 (97,829) OMAP 436,542 508,762 72,220 83% 97% 523,850 582,000 58,150 Title 19 352 352 83% n/a 500 500 Planning Exp Proj 433,333 404,167 (29,166) 83% 78% 520,000 532,000 12,000 Local Grants 37,500 92,829 55,329 83% 206% 45,000 118,448 73,448 Water Program-Base Fee 35,000 28,158 83% 67% a) 42,000 38,000 (4,000) Contract Payments 25,000 25,000 83% n/a 25,000 25,000 Water Work 46,514 28,295 (18,219) 83% 51% a) 55,817 55,817 H20 Insp-Priv Wells 167 (167) 83% 0% 200 200 Miscellaneous 4,129 4,129 83% n/a 7,000 7,000 Patient Insurance Fees 112,817 150,285 37,468 83% 111% 135,380 170,000 34,620 Health DepVPatient Fees 87,076 (11 83% 73% 118,770 110,000 (8,770) Vital Records-Birth 25,500 31,890 6,390 83% 104% 30,600 35,000 4,400 Vital Records-Death 83,333 85,400 2,067 83% 85% 100,000 100,000 Environmental Health 586,958 718,629 131,671 83% 102% c) 704,350 735,185 30,835 NSF Fee 60 60 83% n/a 60 60 Interest on Investments 10,000 8,698 (1 83% 72% 12,000 10,000 (2,000) Donations 21,692 9,781 (11,911) 83% 38% 26,030 15,000 (11,030) Interfund Contract 165,323 125,703 (39,620) 83% 63% a) 198,387 160,000 (38,387) Administrative Fee 83% 83% Total Revenues (28,723) 83% 83% 5,487,620 5,601,990 114,370 Transfers In-General Fund 1,931,470 1,931,470 83% 83% 2,317,765 2,31 Transfers In-PH Res fund 25,000 22,500 (2,500) 83% 75% 30,000 30,000 Transfers In-Gen. fund Other 83% 75% TOTAt RESOURCES 8,180,656 8,249,219 68,563 83% 87% 9,497,403 9,716,984 219,581 REQUIREMENTS: Expenditures Personal Services 5,158,943 5,071,961 86,982 83% 82% 6,190,732 6,100,000 90,732 Materials and Services 1,748,912 1,516,933 231,979 83% 72% 2,098,694 1,904,960 Outlay 109.583 109,583 83% 0% 131,500 89,000 42,500 Transfers Out 238,333 214,500 23,833 83% 75% 286,000 286.000 Contingency 83% n/a TOTAL REQUIREMENTS 7,914,502 6,803,394 1,111,108 83% 72% 9,497,403 8,379,960 1,117,443 NET (Resources -Requirements) Beginning Net Working Capital per Pr()pc,sed Budget a) Received quarterly, in arrears b) Elimination of the State self sufficiency program C) Line includes, among other items, 1) Restaurant Fees 2012 and 2) Pool 8. Fee (FY 2012 6 Budget=$110,000), These are due annually and collected primarily in December and January BEHAVIORAL HEALTH Statement of Financial Operating Data Ten Months Ended April 30, 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 4,583 4,520 (63) 83% 82% 5,500 5,600 100 Divorce Filing Fees 110,833 123,291 12,458 83% 93% 133,000 150,000 17,000 Domestic Partnership Fee 83 65 (18) 83% 65% 100 100 Federal Grants 230,539 152,978 (77,561) 83% 55% 276,647 276,647 State Grants 5,803,502 6,430,633 627,131 83% 92% a) 6,964,202 7,566,736 602,534 State Miscellaneous 103,478 32,522 (70,956) 83% 26% b)c) 124,173 61,860 (62,313) ABHA 164,728 164,728 83% nla d) 170,000 170,000 Title 19 235,248 145,523 (89,725) 83% 52% 282,297 177,300 (104,997) Liquor Revenue 87,500 105,757 18,257 83% 101% 105,000 141,500 36,500 School Districts 63,000 62,750 (250) 83% 83% 75,600 75,600 Miscellaneous 11,667 5,815 (5,852) 83% 42% 14,000 14,000 Patient Insurance Fees 94,750 157,650 62,900 83% 139% 113,700 170,000 56,300 Patient Fees 1,506 847 (659) 83% 47% 1,807 1,150 (657) Interest on Investments 20,833 21,327 494 83% 85% 25,000 26,700 1,700 Rentals 10,917 12,500 1,583 83% 95% b) 13,100 13,100 Donations 108 108 83% nla 200 200 Administrative Fee 3,691,408 3,655,535 (35,873) 83% 83% 4,429,689 4,429,689 Sheriff 16,667 (16,667) 83% 0% e) 20,000 (20,000) Interfund Contract-Gen Fund 105,833 109,686 3,853 83% 86% b) 127,000 127,000 Comm. on Children & Fam 725 725 83% nla 725 725 Total Revenues 10,592,347 11,186,960 594,613 83% 88% 12,710,815 13,407,907 697,092 Transfers In-General Fund Transfers In-OHP-CDO Transfers In-Acute Care Svcs Transfers In-ABHA 1,052,930 226,168 210,430 250,719 1,052,930 330,066 210,430 290,605 103,897 39,886 83% 83% 83% 83% 83% 122% 83% 97% 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 15,601,353 16,179,154 577,800 83% 90% 18,067,869 18,815,650 747,781 REQUIREMENTS: ! EXP.%! Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency 8,690,155 4,838,124 325,000 238.333 964,945 7,904,922 4,473,430 111,406 214.500 785.233 364,694 213,594 23.833 964,945 83% 83% 83% 83% 83% 76% 77% 29% 75% nle 10,428,186 5,805,749 390.000 286.000 1,157,934 9,486,500 5,300,000 390,000 286,000 941,686 505,749 1,157,934 TOTAL REQUIREMENTS 15,056,557 12,704,258 2,352,299 83".4 70% 18,067,869 15,462,500 2,605,369 NET (Resources -Requirements) 544,796 3,474,696 2,930,099 3,353,150 3,353,150 Beginning Net Working Capital per Proposed Budget 3,320,9681 e) 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 Sheriffs Department eliminated f) Transfer made quarterly Page 7 COMMUNITY DEVELOPMENT Statement of Financial Operating Data Ten Months Ended April 30, 2012 Vearto Date Budget I Actual I Variance I FY % I Coli. % Budget Year End Projection Variance RESOURCES: Beg. Net Working Capital Revenues Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Prog Planning-Current Planning-Long Range $ 229,822 20,292 833 138,917 1,000,733 215,958 133,500 233,667 562,417 211,438 131,776 23,033 1,596 142,293 792,719 189,173 79,543 238,435 450,247 192,383 $ (98,046) 2.741 763 3.376 (208.014) (26,785) (53,957) 4.768 (112.170) (19,055) 100'.. 83% 83% 83% 83% 83% 83% 83% 83% 83% 57% 95% 160% 85% 66% 73% 50% 85% 67% 76% a) b) b) c) b) d) $ 229,822 24,350 1,000 166,700 1.200,880 259,150 160,200 280,400 674,900 253,726 $ 131,776 27,000 1,900 171,500 1,025,000 231,000 106,100 291,000 575,000 235,000 (98,046) 2,650 900 4,800 (175,880) (28,150) (54,100) 10,600 (99,900) (18,726) Total Revenues 2,517,755 2,109,423 (408,332) 83'. 70"10 3,021,306 2,663,500 (357,806) Trans In-GF Trans In-GF for Lng Rng Ping Trans In-Other TOTAL RESOURCES 608,023 412,800 83 3,768,483 524,690 412,880 3.178,770 (83,333) 80 (83) (589,713) 83% 83% 83% 83"/" 72% 83% 0% 71% 729,625 495,360 100 4,476,213 729,625 495,360 4,020,261 (100) (455,952) 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 1,176,515 106,463 170,475 468,360 197,850 138,074 119,257 515,835 399,005 144,904 293,440 1,167,671 103,145 173,110 461,976 179,758 141,926 124,638 491,415 374,386 160,242 8,844 3,318 (2,635) 6,384 18,092 (3,852) (5,381) 24.420 24,619 (15,338) 293,440 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% Exp. %1 83% 81% 85% 82% 76% 86% 87% 79% 78% 92% n/a e) 1) d) g) 1,411,818 127,755 204,570 562,032 237,420 165,689 143,108 619.002 478,806 173,885 352,128 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 26,773 352,128 TOTAL REQUIREMENTS 3,730,178 3,378,268 351,910 83% 75% 4,476,213 4,071,033 405,180 NET (Resources -Requirements) 38,305 (199,498} 1237.8031 Beginning Net Working Capital per Proposed Budget Revenues 2,109,423 Expenditures 3,378,268 Net from Operations ~1,268,845} 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 g) Transfers recorded November ($160,242) & May ($13,643) i50,772~ (50,772) 4,000 I 3.021,306 4,476,213 (1,454,907) 2,663.500 4,071.033 (1,407,533) (357,806) 405,180 47,374 Page 8 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 Reoovery (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 Trans In -Solid Waste Trans In • Transp SOC Trans In-Road Imp Res TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency TOTAL REQUIREMENTS ROAD Statement of Financial Operating Data Ten Months Ended April 30. 2012 Year to Date Budqet I $3,417,158 $ 500.000 16.667 33.333 1.092.635 416.701 9,450,000 229.167 291,667 8.333 8,333 833 16,667 833 16,667 120 608,333 166.667 75.000 8.333 59.583 20.833 2.917 527,500 Actual I Variance IFY % I CoiL % 3,417,158 $ 0 100% 100% 924 924 83% nfa 600.000 100.000 83% 100% a) 20.000 3.333 83% 100% b) 137.761 104,428 83% 344% c) 1.322.661 230.026 83% 101% d) 500.041 83.340 83% 100% e) 8,660.748 (789.252) 83% 76% f} 29.941 (199.226) 83% 11% g) 4.248 (287,419) 83% 1% g) (8.333) 83% 0% g) (8.333) 83% 0% g) 2,101 1,268 83% 210% 28.464 11.797 83% 142% 1.500 667 83% 150% 16,443 (224) 83% 82% (120) 83% 0% (608.333) 83% 0% h) 179.699 13.032 83% 90% (75,000) 83% 0% (8,333) 83% 0% h) (59.583) 83% 0% h) (20.833) 83% 0% h) 4.064 1.147 83% 116% 758 758 83% nfa 680.176 152.676 83% 107% 13,551,122 12,189,529 (1,361,593) 83% 75% 238.144 214.330 (23,814) 83% 75% 208.333 187,500 (20,833) 83% 75% 10.000 (10,000) 83% 0% 17,424,757 4,679,436 8,962.593 1,030,576 500.000 1,682,627 16,008,517 (1,395,407) 83% 86% I Exp.%1 4,459.948 219,488 83% 79% 7,141,715 1,820,878 83% 66% i) 75.288 955,288 83% 6% j) 600,000 (100,000) 83% 100% 1,682,627 83% nfa 16,855,232 12,276,951 4,578,281 83% 61% Budqet YearEnd Projection Variance $ 3,417,158 $ 3,417,158 $ 0 924 924 600.000 600.000 20.000 20.000 40.000 140.000 100.000 1.311.162 1,322.661 11,499 500.041 1.365.151 865,110 11.340.000 10.460.748 (879,252) 275.000 29,941 (245.059) 350,000 350.000 10,000 (10.000) 10.000 (10.000) 1.000 2.500 1.500 20.000 32.000 12.000 1,000 1,500 500 20.000 19,731 (269) 144 144 730.000 746.579 16,579 200.000 220.000 20.000 90.000 78.800 (11,200) 10,000 (10,000) 71,500 40.175 (31.325) 25.000 27.709 2.709 3.500 5,000 1.500 1.000 1.000 633.000 842.810 209.810 16,261,347 16,307,373 46,026 285,773 285,773 250.000 250,000 12,000 (12.000) 20,226,278 20,260,304 34,026 5.615.323 5,348,551 266,772 10.755,112 9,883,998 871,114 1,236,691 85,936 1,150,755 600,000 600,000 2,019,152 2,019,152 20,226,278 15,918,465 4,307,793 NET (Resources· Requirements) 569,525 3,731,566 3,182,874 4,341,819 4,341,819 Beginning Net Working Capital per Proposed Budget 4,719,551 I a) Revenue received in November at completion of the 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 rrom FY 2010 & 2011 previously reserved for 19th St expected to be received in FY 2012 f) Revenues trending less than estimates provided by ODOT g) Billed upon completion of work h) Payments to be received in June 2012 from other Road Department funds Page 9 i) 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 j) Budget includes $1,096.691 for future projects that will not be expended in FY 2012 ADULT PAROLE & PROBATION Statement of Financial Operating Data Ten Months Ended April 30, 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 Budget YearEnd Projection Variance Year to Date Budget $ 560,000 181,125 3,584 25,765 10,833 2,379,715 20,000 3,417 141,667 166,667 7,500 41,667 41,667 62,360 3,085,967 281,910 3,927,877 2,640,573 739,075 83 24,000 430,812 I Actual JVariance !FY % I Coil. % $ 634,125 $ 74,125 100% 113% 219,240 38,115 83% 101% 4,301 717 83% 100% (25,765) 83% 0% 13,826 2,993 83% 106% 2,748,556 368,841 83% 96% 17,840 (2,160) 83% 74% 2,130 (1,287) 83% 52% 107,380 (34,287) 83% 63% 155,690 (10,977) 83% 78% 5,137 (2,363) 83% 57% 41,667 83% 83% 37,500 (4,167) 83% 75% 56,124 (6,236) 83% 75% 3,409,391 323,424 83% 92% 281,910 83% 83% 4,325,426 397,549 83% 94% 1Exp. %1 2,527,592 112,981 83% 80% 600,034 139,041 83% 68% 83 83% 0% 21,600 2,400 83% 75% 430,812 83% nJa 3,834,543 3,149,226 685,317 83% 68% a) a) b) c) c) d) d) e) f) $ 560,000 $ 634,125 $ 217,350 219,240 4,301 4,301 30,918 13,000 13,826 2,855,659 2,748,953 24,000 21,180 4,100 2,550 170,000 125,446 200,000 182,674 9,000 9,000 50,000 50,000 50,000 50,000 74,832 74,832 74,125 1,890 (30,918) 826 (106,706) (2,820) (1,550) (44,554) (17,326) 3,703,160 3,502,002 (201,158) 338,292 338,292 4,601,452 4,474,419 (127,033) 3,168,688 3,084,689 83,999 886,890 800,000 86,890 100 100 28,800 28,800 516,974 516,974 4,601,452 3,913,489 687,963 NET (Resources· Requirements) 93,334 1,176,200 1,082,866 560,930 560,930 Beginning Net Working capital per Proposed Budget 570,000 I a) Annual allocation received in January b) AlP funds are being spent down from previous year; we do not anticipate any new funds this year c) Payments received from State at beginning of quarter d) Interfund grant received end of each quarter e) Less than planned expenditures due to open positions f) Less than planned expenditures due to Measure 57 tax amount Page 10 CHILDREN & FAMILIES COMMISSION Statement of Financial Operating Data Ten Months Ended April 30, 2012 Vearto Date Budget I Actual I Variance IFY % I Coli. % Budget YearEnd Projection Variance RESOURCES: Beg. Net Working Capita. $ 467,111 $ 556,143 $ 89,032 100% 119% $ 467,111 $ 556,143 $ 89,032 Revenues Federal Grants 249,573 192.200 (57.373) 83% 64% a) 299,488 305,416 5,928 Title IV -Family Sup/Pres 32,774 30.155 (2.619) 83% 77% alb) 39.329 39.534 205 HealthyStart Medicaid 79,167 19.205 (59,962) 83% 20% a)c) 95,000 85.000 (10,000) Level 7 Services 214,985 154,986 (59.999) 83% 60% a)b) 257.982 196.898 (61.084) State Prevention Funds 20,417 79.801 59.384 83% 326% d) 24.500 79.801 55,301 HealthyStart IR-S-G 259.865 217,498 (42,367) 83% 70% alb) 311.838 258.203 (53.635) OCCF Grant 454,336 433.712 (20.624) 83% 80% alb) 545.203 509.579 (35,624) Program Fees 3.213 3.213 83% n/a e) 3,500 3,500 Charges for Svcs-Misc 6.667 1,826 (4.841) 83% 23% f) 8,000 3.000 (5,000) Court Fines & Fees 65.000 73,974 8,974 83% 95% g) 78,000 79,485 1.485 Interest on Investments 4.167 3,723 (444) 83% 74% 5.000 5,000 Donations 71 71 83% nJa e) 300 300 Interfund Grants 100,729 316,041 215,312 83% 261% h) 120.875 320,875 200,000 Total Revenues 1,487,680 1,526,405 38,725 83% 86% 1,785,215 1,886,591 101,376 Trans from General Fund 227,470 227,470 83% 83% 272,960 272,960 Total Transfers In 227,470 227.470 83% 83"1. 272,960 272,960 TOTAL RESOURCES 2,182,261 2,310,018 127,757 83% 91% 2,525,286 2,715,694 190,408 REQUIREMENTS: I Exp.%1 Expenditures Personal Services 504.266 494,390 9,876 83% 82% i) 605,119 589,664 15,455 Materials and Services 1,405,816 1.152.725 253,091 83% 68% j) 1,686.979 1.631.476 55.503 Capital Outlay 83 83 83% 0% 100 100 Contingency 194.240 194,240 83% nJa 233.088 233.088 TOTAL REQUIREMENTS 2,104,405 1,647,115 457,290 83% 65% 2,525,286 2,221,240 304,046 NET (Resources -Requirements) 77,856 662,903 585,047 494,454 494,454 Beginning Net Working Capital per Proposed 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) Charges for services lower than projected g} Court fees projected to be higher than estimated in the original budget h) Two additional grants of $55,000 & $180,000 awarded. $55.000 received in last fiscal year, $20,000 grant from OHP expected i} Personnel projection increased due to TML sell back. overtime. and increased hours for EC Specialist j) Sub-grant expenditures paid quarterly. Federal grant amount increased and SPF-5IG grant expenditures added Page 11 $21.214 in expenditures added. remaining $10,000 for staff expenses SOLID WASTE Statement of Financial Operating Data Ten Months Ended April 30, 2012 Year to Dale 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 Bond Issuance Premium Budget $1,092,508 18,333 166,667 716,667 1,095,000 3,333,333 60,833 20,833 6,250 25,000 4,195,250 132,028 I Actual I Variance I FY % I Coli. % $ 1,141,691 $ 49,183 100% 105% 15,437 (2,896) 83% 70% 205,107 38,440 83% 103% 702,283 (14,384) 83% 82% 1,058,310 (36,690) 83% 81% 3,214,587 (118,746) 83% 80% 69,477 8,644 83% 95% a) 4,794 (16,039) 83% 19% b) 8,903 2,653 83% 119% 8,594 8,593 83% nfa c) 2,880 2,880 83% nfa d) 16,494 16,494 83% nfa e) 65,761 40,761 83% 219% f) 5,044,437 849,187 83% 100% g) 148,507 16,479 83% 94% g) $1,092,508 22,000 200,000 860,000 1,314,000 4,000,000 73,000 25,000 7,500 1 30,000 5,034,300 158,434 $ 1,141,691 $ 49,183 22,000 210,000 10,000 860,000 1,314,000 4,000,000 80,000 7,000 10,000 (15,000) 9,500 2,000 10,394 10,393 2,880 2,880 16,494 16,494 72,000 42,000 5,044,437 10,137 148,507 !9,927~ Total Revenues 9,770,195 10,565,571 795,376 83"10 90% 11,724,235 11,800,212 75,977 TOTAL RESOURCES 10,862,703 11,707,262 844,559 83'" 91% 12,816,743 12,941,903 125,160 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 1,392,998 2,484,560 5,062,956 143,333 238,144 333,333 208,333 353,333 463,628 1,340,695 2,154,755 5,503,172 160,400 214,330 200,000 250,000 212,000 52,303 329,805 (440,216) (17,067) 23,814 133,333 (41,667) 141,333 463,628 83% 83% 83% 83% 83% 83% 83% 83% 83% Exp. %1 80% 72% 91% 93% 75% 50% 100% 50% nfa g) h) h) 1,671,598 2,981,472 6,075,547 172,000 285,773 400,000 250,000 424,000 556,353 1,623,865 3,002,274 6,075,547 179,930 285,773 400,000 250,000 424,000 47,733 (20,802) (7,930) 556,353 TOTAL REQUIREMENTS 10,680,618 10,035,352 645,266 83% 78% 12,816,743 12,241,389 575,354 NET (Resources -Requirements) 182,085 1,671,910 1,489,825 700,514 700,514 Beginning Net Working Capital per Proposed Budget 700,513 I a) Seasonal item-Fall and Spring b) Dependent on special clean-ups such as asbestos and contaminated soil c) Revenue from rent on Rickard Road property, not included in Original budget d) Incentive for energy efficient lighting upgrade in Knott Transfer Station building e) Sold glass crusher at auction f) Recycling markets are higher than expected. Often it can be seasonal Page 12 g) Refunding of FF&C 2003 debt h) Transfers will be completed in June RESOURCES: Beginning Net Working Capital Rewnues Inter-fund Charges: General liability Property Damage Vehicle Workers' Compensation Unemployment Claims Reimb-Workers' Compensation Claims Reimb-Gen Uab/Property Process Fee-Events/Parades Miscellaneous Skid Car Training Interest on Investments Other Interest TOTAL REVENUES Transfers In-General Fund TOTAL RESOURCES AppropriationslExpendltures Direct Insurance Costs: GENERAL LIABILITY Settlement / Benefit Defense Professional Service Insurance Repair / Replacement Total General Liability PROPERTY DAMAGE Insurance Repair I Replacement Total Property Damage VEHICLE Professional Service Insurance Loss Prevention Repair / Replacement Total Vehicle WORKERS' COMPENSATION Settlement I Benefit Professional Service Insurance Loss Prevention Miscellaneous Total Workers' Compensation UNEMPLOYMENT -SettlemenUBenefits Total Direct Insurance Costs Insurance Administration: Personal Services Materials & Service Capital Outlay Total Insurance Administration Transfers Out TOTAL REQUIREMENTS NET Beginning Net Working Capital per Proposed Budget * Contingency is $2,030,893. RISK MANAGEMENT Statement of Financial Operating Data Ten Months Ended April 30, 2012 Year to Date Budget I Actual I Variance I % of FY I % Coli. $2,100,000 $2,039,937 ($60,063) 100% 97% 209,046 259,694 148,592 1,228,287 210,361 4,167 16,667 1,250 42 15,000 12,500 42 2,105,646 166,667 209,046 259,694 148,592 1,228,287 210,630 548 64.732 1,665 11,410 11,656 2,146,260 0 (0) 0 0 269 (3,618) 48.065 415 (42) (3,590) (844) (42) 40,614 {166,6671 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 11% 324% 111% 0% 63% 78% 0% 85% 0% Budget YearEnd 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 2,000 500 50 50 18,000 14,000 (4,000) 15,000 15,000 50 50 2,526,775 2,578,275 51,500 200,000 200,000 4,372,313 4,186,197 (186,116) 83% 87% I % Ex~. I 118,228 194,139 5,677 131,591 5,517 395,833 455,153 (59,320) 83% 96% a) 116,268 67,605 250,186 183,873 66,313 83% 61% 157 376 14,053 78,343 84,571 92,929 (8,359) 83% 92% 812,240 5,000 105,997 48,432 32,959 1,000,000 1,004,628 (4,628) 83% 84% a) 208,333 184,953 23,380 83% 74% 1,938,923 1,921,537 17,387 83% 83% 245.298 217,383 27,915 83% 74% 139.764 114,851 24,913 83% 68% 83 83 83% 0% 385,145 332,234 52,911 83% 72% 6,000 5,400 600 83% 75% 2,330,068 2,259,171 70,897 83% 81% 2,042,244 1,927,026 ,115,2181 * 4,826,775 4,818,212 (8,563) 475,000 475,000 300,223 240,000 60,223 101,485 100,000 1,485 1,200,000 1,200,000 250,000 250,000 2,326,708 2,265,000 61,708 294,357 294,357 167,717 167.717 100 100 462,174 462,074 100 7,200 7,200 2,796,082 2,734,274 61,808 2,030,893 2.083,938 53,245 I 2,000,000 I Page 13 a) Expenditures are projected to exceed current appropriation. Appropriation transfer is pending. DESCHUTES COUNTY 911 Statement of Financial Operating Data Ten Months Ended April 30. 2012 Actual Variance RESOURCES: Beg. Net Working Capital $6,400,000 $ 7,559,639 $ 1,159,639 1000/. 1180/. $6,400,000 $7,559,639 $ 1,159,639 Revenues Year to Date Property Taxes -Current 4,986,478 5,917,109 930.631 83% 99% 5.983.773 6,100,289 116,516 Property Taxes -Prior 166,667 251,926 85,259 83% 126% 200,000 254,005 54.005 Federal Grants 184,578 184,578 83% nfa 203.958 203,958 State Reimbursement 45,000 23,514 (21,486) 83% 44% a) 54,000 27,000 (27.000) Telephone User Tax 625,000 446,015 (178,985) 83% 59% 750,000 750,000 Grant -Sunriver Serv Dist 22,500 22,500 83% nfa 22,500 22,500 Data Network Reimb. 22,667 34,698 12,031 83% 128% b) 27,200 34,698 7,498 Jefferson County 29,167 28,048 (1,119) 83% 80% 35,000 35,000 User Fee 43,333 6,469 (36,864) 83% 12% c) 52,000 52,000 Police RMS User Fees 165,833 22,428 (143,405) 83% 11% d) 199,000 199,000 Contract Payments 26,667 33,061 6,394 83% 103% b) 32,000 33,061 1,061 Miscellaneous 7,500 9,752 2,252 83% 108% 9.000 11,750 2,750 Interest 29,167 45,953 16,786 83% 131% 35,000 55.000 20,000 Interest on Unsegregated Tax 667 535 (132) 83% 67% 800 800 Donations 750 750 83% nfa 750 750 Total Revenues 6,148,146 7,027,336 879,190 83% 95% 7,377,773 7,779,811 402,038 TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency 12,548,146 3,534.028 1,606,130 945,517 416,667 4,979,136 14,586,974 3.172.780 1,365,725 492,031 500,000 2,038,828 361,248 240,405 453,486 (83,333) 4,979,136 83% 83% 83% 83% 83% 83% 106% % Exp·1 75% 71% 43% 100% nfa e) 13,777,773 4.240.834 1.927,356 1.134,620 500,000 5,974,963 15,339,450 3,800,000 1,927,356 1.134.620 500,000 1,561,677 440.834 5.974,963 TOTAL REQUIREMENTS 11,481,478 5,530,536 5,950,942 83% 40% 13,777,773 7,361,976 6,415,797 NET (Resources -Requirements) 1,066,668 9,056,438 7,989,770 7,977,474 7,977,474 Beginning Net Working Capital per Proposed Budget 8,000,000 I a) GISfMSAG monthly billings to Oregon Emergency Management-projected revenue overestimated. Projection revised to $27,000 Awaiting payment receipts for February and April 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 will be billed out this month e) Entire amount budgeted transferred to reserve fund in September Page 14 Health Benefits Trust RESOURCES Beg. Net WOI1Ilng Capital $ 15,500,000 $ 15,829,888 $ 329,888 100% o $15,500,000 $15,829,888 329,888 Revenues: Intemal Premium Charges 10.013.093 10,060,175 47,083 83% 84% 12,015,711 12,070,000 54.289 prr Emp -Add'i Prem 41,667 26.143 (15,524) 83% 52% 50,000 31.000 (19.000) Employee Prem Contribution 525.000 496,520 (28.480) 83% 79% 630,000 595,000 (35.000) COIC 1.050,000 1,086,904 36,904 83% 86% 1,260,000 1.300.000 40,000 Retiree I COBRA Co-Pay 416,667 703,779 287,112 83% 141% 500,000 800,000 300.000 Fees for Clinic Services 200 200 83% nla 200 200 Federal Payment (ERRP) 150,431 150,431 83% nla' 150.431 150,431 Prescription Rebates 81,117 81,117 83% nla 81.117 81,117 Claims Reimbursements 4.535 4,535 83% nla 4,535 4.535 Vending Machines (Wellness Rebate) 51 51 83% nla 51 51 Interest __.....=.66;:.:.;;;..66::.;7:-_.-..,;86=,3:.:5:.,:.7__--:.19;:;.;•.=.69;;;..1"-83% 108% 80.000 100.000 20.000 Total Revenues 12,113,093 12,898,212 583,120 83% 87% 14,535,711 15,132,334 596,823 TOTAL RESOURCES 27,813,093 28,528,101 913,008 92% 103% 30,035,711 30,962,222 928,511 REQUIREMENTS Expenditures: PfwlllOntIl SfH'Vlce. 126,015 118,603 7,412 83% 78% 151.218 151.218 lIIate"aI. & Service. Claims Paid-Medical/Rx 10,395.237 10,449,234 (53.997) 83% 84% a) 12.474.284 12,586,646 (112,362) Claims Paid-OentalMsion 1,553,311 1,614.538 (61.227) 83% 87% a) 1.863.974 1.944,784 (80.811) Refunds (66,590) 66,590 83% nla (66.590) 66.590 Insurance Expense 291,667 295,217 (3.550) 83% 84% 350.000 350.000 State Assessments 125,000 155.263 (30,263) 83% 104% 150,000 155,263 (5.263) Administration Fee 266,667 265.095 1,572 83% 83% 320,000 320,000 PPOFee 41,667 40.648 1.018 83% 81% 50.000 50,000 Health Impact 45.833 42.925 2.908 83% 78% 55.000 55.000 Other -Administration 51,932 89,522 (37.591) 83% 144% 62.318 95,000 (32,682) Other -Wellness __-.;;;.65.;..:,.;;..70"'3;;....._......;2;;;;2"-,8;;.,;;3;".;4__-...;.4""2.""87.;.,.0... 83% 29% 78.844 78,844 Admin & Wellness 12,963,032 13,027,289 (64,257) 83% 84% 15,555,638 15,720,186 -164,528 Deschutes On-site Clinic Healthstat 797.667 564.729 232,938 83% 59% 957,200 857,200 100,000 MedlcationslOrugslVacc 270.833 127.241 143.593 83% 39% 325.000 225,000 100,000 Medical Supplies 2.500 22,481 (19,981) 83% 749% 3,000 30,000 (27.000) Equipment 3.333 150 3.183 83% 4% 4.000 1.000 3.000 Miscellaneous ___4"",5;;.,;4""2__--..;9;..:.•.;.;18""1__.......(4-'-',6.=,;3:;..;;9;.<..) 83% 168% 5.450 10,000 (4,550) ToI8l DOC 1,078,875 723,781 355,094 83% 56% 1,294,850 1,123,200 171,450 Deschutes On-site Pharmacy Remodeling Costs 110.871 (110.871) 83% nla 110.871 (110,871) T0181 Pharmacy 110,871 (110,871) 83% "fa 110,871 (110,871) Capital Outlay 167 167 83% nla 200 200 Contingency 10.987,686 10.987,686 83% nla 13.185,223 -13.185.223 TOTAL EXPEND/REQUIREMNTS 25,155,774 13,980,544 11,175,230 83% 47% 30,035,711 16,954,237 13,081,474 NET (Resources -Requirements) 2,457,318 14,545,558 12,088,238 14,007,985 14,007,985 Beginning Net Working Capital per Requested Budget 14,500,000 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 44 weeks of claims paid. YTO actual is $272.663 per week. Page 15 I Deschutes County· Fair and Expo Center YTD·Budget Basis Commissioners Statement of Financial Operating Data Ten Months Ended April 30, 2012 Year to Date Budget (10/121 of annual) Actual 1 Variance 1 FY % 1 Coli. % Year End Budget Projection Variance RESOURCES: Beg. Net Working Capital Receipts: Special Events Revenues Interest Storage Camping at F & E Horse Stall Rental Concession % -Food Rights (Signage, etc.) Grants Interlund Contract Miscellaneous Total Receipts $ 75,000 504,167 1,250 48,333 5,000 25,000 183,333 93,333 39,167 5,673 905,256 $ (40,601) $ (115,601) 438,518 135 37,072 7,900 10,179 125,213 44,000 46,667 10,215 719,898 (65,649) (1,115) (11.261) 2.900 (14,822) (58,120) (49,333) 7.500 4,542 (185,358) 100% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% -54% 72% 9% 64% 132% 34% 57% 39% n/a 99% n/a 66% $ 75,000 605,000 1,500 58,000 6,000 30,000 220,000 112,000 47,000 6,807 1,086,307 $ (40,601) $ (115,601) 558,518 (46,482) 385 (1,115) 37,072 (20,928) 10,900 4,900 28,179 (1,821 ) 155,213 (64,787) 127,000 15,000 33,424 33,424 47,001 1 11,202 4,395 1,008,894 (77,413) Transfers In General Fund (001) Room Tax (160) Welcome Center (170) Annual County Fair (619) Reserve Fund (617) Total Transfers In 141,667 21,453 69,000 183,333 83 415,537 291,670 21,450 69,000 220,000 602,120 36,667 (83) 36,583 83% 83% 83% 83% 83% 172% 83% 83% 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 pOO~ 199,900 TOTAL RESOURCES 1,395,793 1,281,417 (114,376) 83% 77% 1,659,951 1,666,837 6,886 REQUIREMENTS: Expenditures: Personal Services Materials and Services Debt Service Capital Outlay Total Expenditures 721,682 557,304 95,890 83 1,374,959 691,066 525,614 71,266 1,287,946 30,616 31,690 24,624 83 87,013 1 Exp. %1 83% 80% 83% 79% 83% 62% 83% 0% 866,018 668,765 115.068 100 1,649,951 815,264 712,998 113,695 1,641,957 50,754 (44,233) 1,373 100 7,994 Transfers Out· Reserve Fund 8,333 10,000 (1,667) 83% 100% 10,000 10,000 Contingency 83% n/a TOTAL REQUIREMENTS 1,383,293 1,297,946 85,346 83% 78% 1,659,951 1,651,957 7,994 NET (Resources Requirements) 12,500 (16,530) (29,030) 14,880 14,880 Beginning Net Working Capital per Proposed Budget 46,373 Page 16 00. u ~ ~ 0 ~ ~ ~ ~ < ~ ~ ~ < u til::s 0.. e CI:S U >. ~ :::::s 0 U ..s: 1:: 0 z • ::::::- e (1)..s: (1)....s: ~ (1) CO • II ! ., i 1 Deschutes County North County Services Building Inception through April 30, 2012 ACTUAL Received and Expended Encumbrances Mommitm~ Project to D~ Project Budget PROJECTION Projected Variance FY 2013 Requested Bu~et RESOURCES: Beginning Net Working Capital Loan Proceeds, net of issuance co Resources from Fund 140 Resources from Fund 142 Transfer in Interest Revenue Total Resources 1,402,013 25,000 600,000 3,176 2,030,189 1,402,013 25,000 600,000 3,176 2,030,189 a) b) 2,000,000 1,402,013 25,000 600,000 4,027,013 3,400,000 1,402,013 25,000 600,000 3,176 5,430,189 1,400,000 3,176 1,403,176 300,000 3,400,000 100,000 10,000 3,810,000 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 45,075 1,386 84 7,251 3 53,799 1,402,013 230 1,402,243 1,456,042 574,147 4,925 4,925 4,925 (4,925) 50,000 1,386 84 7,251 3 58,724 1,402,013 230 1,402,243 1,460,967 569,222 b) a) 100,000 10,000 1,663 60,000 2,000 173,663 1,402,013 2,451 1337 3,853,350 4,027,013 100,000 10,000 1,663 60,000 2,000 3 173,666 1,402,013 3 1851,337 5,253,350 5,427,016 3,173 ill (3) (1,400,000) (1,400,000) (1,400,003) 3,173 25,000 75,000 11,639 75,000 10,000 196,639 3,300,000 3,300,000 313,361 3,810,000 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 April 30, 2012 Vendor Description Commitment Amount Amount Paid Balance Due BLRB/GGL Architects Architectural Services 50,000 45,075 4,925 50,000 45,075 4,925 Deschutes County Bethlehem Inn (Fund 128) Ten Months Ended April 30, 2012 Budaet Actual Variance IFy%1 Coil. %1 Budaet Projection 1 Variance1 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 2,334,856 -(2,334,856) 83% 0% 2,801.827 -(2.801.827) Lease Payments 20.340 20,340 83% 83% 24,408 24,408 Total Revenues 2,355,196 20,340 (2,334,856) 83% 1% 2,826,235 24,408 (2,801,827) TOTAL RESOURCES (356,039) (2,696,241) (2,340,202) 83% ·2345% 115.000 (2,692,173) (2,807,173) REQUIREMENTS: Exp. %1 Expenditures Debt Service: Interest Expense 12,500 15,335 (2,835) 83% 102% a) 15,000 17,000 (2,OOO) Interest Payment 83,333 83,333 83% 0% 100,000 100,000 TOTAL REQUIREMENTS 95,833 15,335 80,499 83% 13% 115,000 17,000 100,000 NET (Resources· Requirements) (451,873) (2,711,576) a) Interest on April 2012 negative cash balance: $1,397.57. b) Inception through April 30, 2012 Revenues -Lease Payments Expenditures: LandlBuilding (Amertitle) -July 2007 Hickman Williams City of Bend -May 2008 KNEXCO Kleinfelder Total expended on facility Interest on Negative Cash Balance Total expended Net $ 44,748 2.241,313 17,578 250,000 5,289 3,732 2,517,913 238,411 2,756,324 $(2,711,576) (2,259,703) b) (2,709,173, (2,707,173) / Deschutes County General Support Services -BOCC Conference/Seminar, Education/Training and Travel Expenditures and BOCC -County College Expenditures FY 2012 eocc Conference & Travel I Jul I Aug I Sep I Oct I Nov I Dec I Jan I Feb I Mar I Apr IYTD Total. :Tammy Baney ....___....____~=-=-'-_~_ ~~~T~~a~sEdlJclTraining 665=~~-20~OC=~=~~~-=~---~~J~ Accommodations 996 . 211 429 • 1,265 i ...~....___ ~985 i f-Airfare---···· _ I -Mileager-ei-mb-ursem-e-n-t----~-----c---.-----79-4-'-------::6::::77;::----:3O=9~--:5O::2c:c9--c:-"20-4--i7s:=--L-rioo' ... Ground Transportl7.::P::-:a:::,rk7-in-g---f----->-----'---;1-;50~:--~---='-" --_.. -...--_... ..--.-..~ Total Baney -'<-==:::1=::,SC=S71+1===-=1=:=,:;:::37;;;;5::-':-====734::=:=': .... 722 + 399 1,870: 204 ··.·===:7:::c:Oc=2"'=='-=~7=:::,665~ Alan lJnger I : i \AJn"",,,,,, & Educf [G1UIIIIY 665 : -305 45 75 30 45 ! 45 1,210i Travel Meals Accon 1I"vuauv,,<> 1,131 ! 322 1,452 . Ai~rn -I t:JM~ilea~ge~~."'im:@ih"~'''~'''''..~''''~~=-==-=-=~=--=:== . __..,.. I~_==-=_====_===~===_=~-~=~________ __.... ._.Ground TransporVParking ___Total Unger'__ __.... _____________________________627 ,45 75 ;30 i 45' 2,S62=-_.=-=-__. .. __ . =====:=J--'--==1:=:,7=96' 45' 1IIIIIIIIj Tony DeBone ... Conf/Sem & EducITrainirig-.~_-· c----=6.;:c6=-5 __ 305__ ____. --45' _.----5-3-5--. -3-0----·--30-------1,-6-10 ~IMeals ..____ _.'-•. __._-_____ __ ·····159-=-_---1:-~-_~= -==-'-_ Accommodations 908 429 --. --' -1,337.--------==-r--.----.---.... -_. ---.---..-._-.------------=_=_=__ Airfare _______-+__~--.---_---,__.___.. -. 573' -50 I -. 623 Mileage reilnbursemimt 300 146 : 163 138 412 104 !-1264i Ground TransPcirt------·-··· ····~···---·-------····~-----·137 c----T-ot-al-Ot-he-r-----1,573 : 354 i 8801 45 i 163~46: 442 426 i 5,130 ~1-BOCCDepartment =.==~...................., ..................................~..........~ Conf/Sem & EducITrainin..9 __~··.. 1,995 : ___..c_~.__~1?____J()~_____i __ ~~60 ..~__75 I 45 .3,880 Travel Meals . 220 30 90. ....__199 :539 c--Accommodations - . 3,034 211 1,17_9_.__...____..__. _1.265 i 84 5,774 r-A-irf-a-te-"--"'--.---..--~ , 573 . 50 .--623 I-Mileage Reimburselllerii ____ .. -_.... 300 794.-146-67j-~f-;-668 ••.. ~ 682 . . -~--4,355- _ _Ground Transport 54 , 150 i 83 287 _Total-BOC9Department 5,029 i 354-'---h3!_5_~~~812 .~~~676~~5~_1!,~~======::==='=:=t:=---=... _ .... _ .... _-... ~?012 BudQet 14,750 --=.. Percent of FY 2012 Budget Expended 104.8%._--_._-! eocc County College ___ 9Jfi.c;e/C()pier Supp_lie~s___________ 120 _--;;:;;;;;;-...,----;=59.· __1_1___._1.~2_'_-------__j_-.-----.~2;~01;;:_ Meeting Supplies ....-556 829 . 788 - , 2,172 _ ....__.....__...___...._ ... _ ....=~===--====--====-c-====..-..=,..=.:..=._..=== =='-"'..........;"-== 5/1/2012