HomeMy WebLinkAboutFinance Update (3)Monthly Meeting with Board of Commissioners Finance Director/Treasurer AGENDA June 25, 2012 (1) Monthly Investment Report (2) May 2012 Financials • ~ Investments By County Function General $ 124,057,178 Totallny..bnent. $ 124,057,17' Totallnyesbn.nt Income Less Fee·; 5% of Inyest. Income Iny.sbnent Income -Net Investment Income Fiscal Year 2011-12 l lIay-12 I I Y-T-D $ 65,660 $ 777,491 -- 15,110 777,491 ~3,283~ ~38,875l 1$ 12,377 $ 731,111 Commercial Paper Corporate Notes Time Certificates U. S. Treasuries Federal Agencies Bank.n'A~s LGIP/BOTC $ 12,963,439 9,255,254 13,082,406 0.00% 10.45% 7.41% 0.00% 10.55% 0.00% Total Portfolio: By Investment Types Corporate Time Notes Certificates 10% 7% Federal Category Maximums: U.S. Treasuries 100% ILGIP 100% ~Federal Agencies 75% Banker's Acceptances 25% Time Certificates 2&% Commercial Paper 20% C~~orate Notes 10% Comparators 3 Month Trcas ~ O . OF ~ 12 M o nU, Trcd::' '' 0.18 '.; 3 Month C P ~ 0 20 ', u AyerageMaturity in Days General ---121 '­Agencies 11% LGIP/BOTC 72% Memorandum Date: June 18. 2012 To: Board of County Commissioners Erik Kropp, Interim County Administrator From: Marty Wynne, Finance Director RE: Monthly Financial Reports Attached please find May 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 Eleven Months Ended May 31, 2012 Year to Date Actual Variance RESOURCES: Beg. Net Working Capital $ 7.300.000 $ Revenues Property Taxes 18,425,886 Gen. Rev. -excl. Taxes 2,183,794 Assessor 725,080 County Clerk 1,346,315 BOPTA 11,365 District Attorney 273,780 FinancelTax 177,742 Veterans 56,229 Property Management 88,183 Grant Projects 1,833 8.245,725 $ 945,725 21,346,272 2,920,386 2,154,028 (29,766) 755,202 30,122 1,321,121 (25,194) 14,788 3,423 210,114 (63,666) 210,547 32,805 52,331 (3,899) 88,683 500 1,833 0 Total Revenues 23,290,207 26,154,920 2,864,713 TOTAL RESOURCES 30,590,207 REQUIREMENTS: Expenditures Assessor 3,121,525 County Clerk 1,305,301 BOPTA 66,369 District Attorney 4,472,688 FinancelTax 745,844 Veterans 240,272 Property Management 236,192 Grant Projects 108,822 Non-Departmental 1,665,549 Contingency 4,790,253 34,400,645 3,810,438 100% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 113% 106% 90% 95% 90% 119% 70% 109% 85% 92% 92% 103% 105% I Exp·%1 2,992,393 129,132 92% 88% 1,031,404 273,897 92% 72% 58,648 7,721 92% 81% 4,169,861 302,827 92% 85% 696,771 49,073 92% 86% 233,377 6,895 92% 89% 235,709 484 92% 91% 108,871 (49) 92% 92% 946,019 719,530 92% 52% e) 4,790,253 92% n/a f) 16,752,815 10,473,051 6,279,764 92% 57% Transfers Out 12,813,726 12,554,322 259,404 92% 90% $7,300,000 20,100,967 2,382,321 790,996 1,468,707 12,398 298,669 193,900 61,341 96,200 2,000 25,407,499 32,707,499 3,405,300 1,423,965 72,402 4,879,296 813,648 262,115 257,664 118,715 1,816,962 5,225,730 18,275.797 13,978,610 $ Variance $8,245,725 $ 945,725 21,446,272 1,345,305 2,382,321 790,996 1,412,207 (56,500) 14,788 2,390 325,676 27,007 210,547 16,647 64,351 3,010 96,200 2,000 26,745,358 1,337,859 34,991,083 2.283,584 3,283,300 122,000 1,183,965 240,000 72,402 4,511,771 367,525 799,648 14,000 260,100 2,015 257,664 118,715 1,700,962 116,000 5,225,730 12,188,527 6,087,270 13,978,610 a) b) c) c) d) c) TOTAL REQUIREMENTS 29.566.541 23.027,373 6.539.168 92% 71% 32,254,407 26,167.137 6,087,270 NET (Resources Requirements) 1.023,667 11,373,272 10,349,606 f) 453,092 8,823,946 8,370,854 Beginning Net Working Capital per Adopted Budget 8,700,000 I a) Projection is year to date actual plus $150,000 estimated to be received in June. b) Includes annual payments: Tax on Electric Co-ops $489,027, PIL T $471.823 c) A & T Grant received quarterly-July, October, January & April. Total budgeted $847.898; total received $840,927 d) 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) e) Budget includes $576,144 for payment to LED #2. This payment normally made annually in June and is projected to be $116,000 less than budgeted f) Appropriation (authority to spend) transferred to Video Lottery Fund $34.697, F & E $47,295, Annual Fair $46,100 and Funds 160/170 $325,000 Page 1 RESOURCES: Beg. Net Working Capital Revenues Federal Grants SB #1 065-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 Total Revenues Transfers In-General Fund TOTAL RESOURCES REQUIREMENTS: Expenditures Community Justice-Juvenile Personal Services Materials and Services Capital Outlay Transfers Out Contingency TOTAL REQUIREMENTS NET (Resources -Requirements) COMM JUSTICE-JUVENilE Statement of Financial Operating Data Eleven Months Ended May 31,2012 Year to Date Budget I Actual I Variance LFY % l Coil. % $1,101,374 9,167 45,833 13,750 22,917 199,373 81,116 92 64,167 55 37 275 6,875 2,200 458 5,500 141,284 18,333 611,432 4,878,005 6,590,811 $1,099,010 6,932 43,916 12,868 21,489 266,982 65,420 220 84,213 337 1,040 7,424 1,200 934 2,905 109,341 15,000 640,221 4,878,005 6,617,236 $ (2,364) 100% 100% (2,235) 92% 69% a) (1,917) 92% 88% (882) 92% 86% (1,428) 92% 86% 67,609 92% 123% b) (15,696) 92% 74% c) 128 92% 220% 20,046 92% 120% d) 282 92% 562% e) (37) 92% 0% 765 92% 347% e) 549 92% 99% (1,000) 92% 50% f) 476 92% 187% (2,595) 92% 48% g) (31,943) 92% 71% h)i) (3,333) 92% 75% i) 28,789 92% 96% 92% 92% 26,425 92% 93% I Exp. %1 4,683,313 1,118,089 36,758 46,200 614,668 6,499,028 91,783 4,531,380 1,056,440 37,800 5,625,620 991,616 151,933 61,649 36,758 8,400 614,668 873,408 899,833 92% 92% 92% 92% 92% 92% 89% j) 87% b)h) 0% 75% n/a 79% Budget YearEnd Prolection Variance $1,101,374 $1,099,010 $ 10,000 10,000 50,000 50,000 15,000 16,000 25,000 25,000 217,498 355,730 88,490 80,000 100 250 70,000 111,000 60 400 40 300 1,200 7,500 8,000 2,400 1,200 500 1,000 6,000 5,500 154,128 134,620 20,000 20,000 (2,364) 1,000 138,232 (8,490) 150 41,000 340 (40) 900 500 (1,200) 500 (500) (19,508) 667,016 819,900 152,884 5,321,459 5,321,459 7,089,849 7,240,369 150,520 5,109,069 1,219,733 40,100 50,400 670,547 4,970,000 1,155,000 40,100 50,400 139,069 64,733 670,547 7,089,849 6,215,500 874,349 1,024,869 1,024,869 Beginning Net Working Capital per Adopted Budget 1,010,415 I a) Federal Grant billing, reimbursed quarterly in arrears 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 -$7,080 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--$2,352 billing outstanding h) CFC (JCP) funding less than anticipated. Projections of revenue and expenditures adjusted accordingly i) Grants paid quarterly Page 2 j) Actual for the year projected to be less than budgeted due to vacant positions SHERIFF -Fund 255 Statement of Financial Operating Data Eleven Months Ended May 31, 2012 RESOURCES: Year to Date Actual Variance Variance Beg. Net Working Capital $ $ $ 100% nla $ $ $ Revenues Law Enf Dist Countywide 20,244,419 16,636,037 (3 ,608 ,382) 92% 75% * 22 ,084,821 18,593 ,066 (3,491 .755) 92% 73% * Total Revenues 33,489,056 27,219,336 (6,269,720) 92% 75% 36,533,516 30,356,554 (6,176,962) TOTAL RESOURCES 33,489,056 27,219,336 (6,269,720) 92% 75% 36,533,516 30,356,554 (6,176,962) REQUIREMENTS: Exp. %1 EXPENDITURES & TRANSFERS Sheriffs Division 2,368,613 2,255,139 113,474 92% 87% a) 2,583,941 2,478,941 105,000 Civil 755,420 686,982 68,438 92% 83% b) 824,095 748,995 75,100 Automotive/Communications 1,567,431 1,386,838 180,593 92% 81% c) 1,709,925 1,558,107 151,818 Investigations/Evidence 1,589,700 1,315,878 273,822 92% 76% b) 1,734,218 1,538,664 195,554 Patrol/Civil/Comm Supp 7,337,645 7,188,858 148,787 92% 90% b) 8,004,704 7,862,704 142,000 Records 660,651 635,441 25,210 92% 88% 720,710 694,610 26,100 Adult Jail 9,630,983 8,639,348 991,635 92% 82% d) 10,506,527 9,704,527 802,000 Court Security 262,719 251,967 10,752 92% 88% 286,602 275,402 11,200 Emergency Services 176,848 161,931 14,917 92% 84% 192,925 175,525 17,400 Special Services Division 1,223,898 1,009,995 213,903 92% 76% 1,335,161 1,283,161 52,000 Regional Work Center 2,766,927 2,620,514 146,413 92% 87% b) 3,018,466 2,868,366 150,100 Training Division 297,243 241,463 55,780 92% 74% 324,265 285,165 39,100 Other Law Enforcement Svcs 579,568 557,857 21,711 92% 88% 632,256 609,156 23,100 Non-Departmental 67,128 67,128 92% 92% 73,231 73,231 Contingency 4,020,949 4,020,949 92% n/a 4,386,490 4,386,490 Transfers Out -DIS Fund 183,333 200,000 (16,667) 92% 100% 200,000 200,000 TOTAL REQUIREMENTS 33,489,056 27,219,339 6,269,717 92% 75% 36,533,516 30,356,554 6,176,962 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 c) Expenses for Communication System Study will be incurred next fiscal year d) Less than budgeted expenditures due to open positions, jail bed rental expenses, and jail management software costs Page 3 Fund 701 LED-Countywide Statement of Financial Operating Data Eleven Months Ended May 31,2012 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 13,114,604 14,990,406 1,875,802 92% 105% 14,306,841 15,100,406 793,565 Tax Revenues -Prior 459,250 710,590 251,340 92% 142% 501,000 740,590 239,590 Federal Grants & Reimb 32,267 30,784 (1,483) 92% 87% 35,200 35,200 State Grant 44,435 56,577 12,142 92% 117% 48,475 56,577 8,102 Transp. of State Wards SB 1145 Prisoner Housing Des. Cty Video Lottery Grant 4,583 1,409,524 4,583 6,304 1,479,991 99,763 5,000 1,721 70,467 99,763 417 92% 92% 92% 92% 126% 96% nfa 100% a) b) 5,000 1,537,663 5,000 7,000 1,479,991 120,000 5,000 2 ,000 (57,672) 120,000 Des Cty Court Security 83,417 82,261 (1,156) 92% 90% 91,000 91,000 Des Cty Juvenile Contract 3,832 3,224 (608) 92% 77% 4,180 4,180 Title III Reimbursement Transport Other 137,500 917 40,358 465 4,074 (97,142) (452) 4,074 92% 92% 92% 27% 46% nla c) 150,000 1,000 100,000 1,000 4,074 (50,000) 4,074 DC Fair & Expo Center 3,506 (3,506) 92% 0% 3,825 3,825 Inmate Commissary Fees 6,050 13,823 7 ,773 92% 209% 6,600 14,000 7,400 Work Center Work Crews 45,833 33,630 (12,203) 92% 67% 50,000 50,000 Concealed Handgun Classes Inmate Telephone Fee Soc Sec Incentive-Fed 3,208 44,000 4,583 3,650 78,953 9,200 442 34,953 4,617 92% 92% 92% 104% 164% 184% d) 3,500 48,000 5,000 3,650 84,000 9,200 150 36,000 4,200 Miscellaneous 4,583 7,681 3,098 92% 154% 5,000 8,500 3,500 Oregon Mentors Debit Card Fee 13,750 7,239 251 (6 ,511) 251 92% 92% 48% nfa 15,000 15,000 275 275 Medical Services Reimb 14,667 12,820 (1,847) 92% 80% 16,000 16,000 Restitution 4,583 1,747 (2,836) 92% 35% 5,000 5,000 Sheriff Fees 183,333 208,619 25,286 92% 104% 200,000 225,000 25,000 Interest 25,972 45,849 19,877 92% 162% 28,333 50,000 21,667 Interest on Unsegregated Donations -"Shop with a Cop" 3,239 1,495 12 ,022 (1,744) 12,022 92% 92% 42% nfa e) 3,533 3,533 12,022 12,022 Donations 250 250 92% nfa 250 250 Sale of Reportable Assets 917 7,599 6,682 92% nla 1,000 8,000 7,000 Total Revenues 15,653,136 17,954,626 2,301,490 92% 105% 17,076,150 18,2531274 1,177,124 TOTAL RESOURCES 20,761,807 24,045,360 3,283,553 92% 108% 22,184,821 24,344,008 2,159,187 REQUIREMENTS: I Exp. %1 Fund 255 Departments: Sheriffs Services 2,221,735 2,115,298 106,437 92% 87% 2,423,711 2,325,222 98,489 Civil 755,420 686,982 68,438 92% 83% 824,095 748,995 75,100 AutofComm 586,517 518,941 67,576 92% 81% 639,837 583,028 56,809 Adult Jail 9 ,630,983 8,639,348 991,635 92% 82% 10,506,527 9,704,527 802,000 Court Security 262 ,719 251,967 10,752 92% 88% 286,602 275,402 11,200 Emergency Services 176,848 161,931 14,917 92% 84% 192,925 175,525 17,400 Special Services 850,866 702,159 148,707 92% 76% 928,217 892,066 36,151 Work Center 2,766,927 2,620,514 146,413 92% 87% 3,018,466 2,868 ,366 150,100 Training 181,464 147,411 34,053 92% 74% 197,961 174,090 23,870 Other (CODE, Forensic) 579,568 557 ,857 21,711 92% 88% 632,256 609,156 23,100 Non Dept -ISF Charges 33,631 33,631 0 92% 92% 36,689 36,689 Non Dept -Jamison DIS 183,333 200,000 (16,667) 92% 100% 200,000 200,000 Contingency 2,014,408 2,014,408 92% 0% 2,197,536 2,197,536 T ota l t o Fund 255 20,244,419 16,636,038 3,608 ,38 1 22,084 ,8 21 18,593,066 3,491,755 Transfer to Reserve Fund (703) 91,667 100,000 (8,333) 92% 100% 100,000 100,000 Total Requirements 20,336,086 16,736,038 3,600,047 92% 75% 22,184,821 18,693,066 3,491,755 Net 425,721 7,309,322 6,883,601 5,650,941 5,650,941 Beginning Net Working Capital per Adopted 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 SB 1145 inmates b) Prisoner housing reimbursement SB 395 Page 4 c) Less than planned SAR mission Title III reimbursements . Funds will carryover to next year 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 Eleven Months Ended May 31, 2012 RESOURCES: Beg. Net Working Capital Revenues Tax Revenues -Current Tax Revenues -Prior Federal Grants & Reimb Federal Grants-BlM US Forest Service State Grant SB #1065 Court Assessment Marine Board License Fee Bureau of Reclamation Des Cty General Fund Grant Des Cty Transient Room Tax Des Cty Tax/Fin Contract City of Sisters Des Cty CDD Contract Des Cty Solid Waste Contr Des Cty Clerk/Election School Districts Claims Reimbursement Security & Traffic Reimb Seat Belt Program Miscellaneous False Alarm Fees Restitution Sheriff Fees Court Fines & Fees Impound Fees Restitution -Street Crimes Seizure/Forfeiture Interest Interest on Unsegregated Grants-Private Donations Sale of Equip & Material Sale of Reportable Assets $2,936,523 6,735,781 235,583 11,000 22,917 72,188 184,224 55,000 130,471 528,132 1,901,035 412,464 49,836 49,836 1,833 73,333 4,583 11,000 7,333 1,833 9,167 105 ,417 6 ,417 458 9,167 1,650 5,500 18.333 $3,004,533 7,538 ,451 353,199 11,377 22 ,758 59 ,063 117,534 43 ,916 73,663 22 ,720 1,901 ,035 540 412 ,464 49 ,836 49 ,836 595 23,445 24 ,719 680 7,245 13 ,009 1,500 2 ,219 8 ,649 125,138 4 ,300 1,324 21,229 754 7,000 13 ,755 11 ,601 66,490 $ 68,010 100% 802,670 92% 117,616 92% 377 92% (159) 92 % (13 ,126) 92% (66,690) 92% (11,084) 92% (56,808) 92% 22,720 92% (528,132) 92% (0) 92% 540 92% 0 92% (1 ) 92% (1 ) 92% (1,239) 92 % (49,888) 92% 24,719 92% (3,903) 92% (3,755) 92% 5,676 92% (333) 92% 2,219 92% (518) 92 % 19,721 92% (2,117) 92 % (458) 92% 1,324 92% 12,062 92 % (896) 92% 7,000 92% 13,755 92% 6,101 92% 48 ,157 92 % 102% 103% 137% 95% n/a 75% 56% 73% 52% n/a 0% 92% 92% 92% 92% 30% 29% n/a 14% 60% 163% 75% n/a 66 % 109% 61 % 0% n/a 212% 42% n/a n/a 193% 332% $2,936,523 7,348,125 257,000 12,000 25,000 78,750 200,972 60,000 a) 142,332 b) c) 576,144 c) 2,073,856 449,961 54 ,366 54 ,366 2,000 d) 80,000 5,000 12,000 8,000 2,000 10,000 115,000 7 ,000 500 10,000 1,800 6,000 e) 20,000 $3,004,533 7,578 ,451 373 ,199 12 ,000 25 ,000 78,750 200,972 60,000 142,332 26 ,000 460 ,144 2 ,189,856 540 449 ,961 54,366 54 ,366 2 ,000 40 ,000 24 ,719 5,000 12,000 14 ,000 2,000 5,000 10,000 140,000 7,000 500 1 ,324 23,000 1 ,000 7 ,000 13 ,755 15 ,000 66,490 $ 68,010 230,326 116,199 26,000 (116,000) 116,000 540 (40,000) 24,719 6,000 5,000 25 ,000 1,324 13,000 (800) 7,000 13,755 9,000 46,490 Total Revenues 10,644,491 10,990,039 345,548 60% 96% 11 z612,172 12z095,725 483,553 TOTAL RESOURCES 13,581,014 13,994,571 413,557 60% 96% 14,548,695 15,100,258 551,563 REQUIREMENTS: 1 Exp %1 Fund 255 Departments: Sheriffs Services 146,878 139,841 7,036 92% 87% 160,230 153,719 6 ,511 Auto/Comm 980,914 867,897 113,017 92% 81% 1,070,088 975,079 95 ,009 Investigations 1,589,700 1,315,878 273,822 92% 76% 1,734,218 1,538,664 195 ,554 Patrol 7,337,645 7,188,858 148,787 92% 90% 8,004,704 7 ,862,704 142 ,000 Records 660,651 635 ,441 25 ,210 92 % 88% 720,710 694 ,610 26,100 Special Services 373,032 307,836 65 ,195 92 % 76% 406 ,944 391,095 15,849 Training 115,779 94,052 21 ,727 92 % 74% 126,304 111,075 15,230 Non Dept -ISF Charges 33,497 33 ,497 92 % 92% 36,542 36,542 Contingenc 2 ,006 ,541 2 ,006541 92% 0% 2 ,188,954 2188954 63488 I Transfer to Reserve Fund (704) 91,667 100,000 (8,333) 92% 100% 100,000 100,000 Total Requirements 13,336,304 10 ,683,301 2 ,653,003 92% 73% 14 ,548 ,695 11,863,488 2 ,685 ,207 Net 244 ,710 3 ,311,270 3,066 ,560 3 ,236,770 3 ,236 ,770 Beginning Net Working Capital per Adopted 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 Page 5 c) Received annually in June. less will be received from General Fund due to additional resources available from Transient Room Tax 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 Eleven Months Ended May 31, 2012 RESOURCES: Beg. Net Working $1 $ 1,702,129 $ 100% 107% $1,596,918 $1,702,129 $ 105,211 Revenues Medicare Reimbursement 550 770 220 92% 128% 600 800 200 State Grant 2,484,299 (88,705) 92% 88% 2,710,144 Child Dev & Rehab Center 4 92% 104% State Miscellaneous 1 72 92% 55% alb) 224,829 OMAP 480,196 548,857 92% 105% 523,850 582,000 58,150 Title 19 352 352 92% nfa 500 500 Family Planning Proj 476,667 448,039 (28,628) 92% 86% 520,000 Local Grants 41 63,145 92% 232% 45,000 Water Program-Base Fee 58 (10,342) 92% 67% a) 42,000 38,000 (4,000) Contract 51,092 51,092 92% nfa 51,092 51,092 Water Program-Field Work 51,166 28,295 (22,871 ) 92% 51% a) 55,817 55,817 H20 Sys Insp-Priv Wells 183 (183) 92% 0% 200 200 Miscellaneous 92% nfa 7,000 Patient Insurance Fees 124,098 166,218 92% 123% 170,000 34,620 Health DepUPatient Fees 108,873 94,345 92% 79% 118,770 110,000 (8,770) Vital Records-Birth 28,050 34,545 6,495 92% 113% 30,600 35,000 4,400 Vital Records-Death 93,185 1,518 92% 93% 1 100,000 Environmental Health 91 92% 105% c) 704,350 745,000 NSF Fee 60 60 92% nfa 60 60 Interest on Investments 11,000 (1 92% 79% 12,000 10,000 (2,000) Donations 23,861 10,052 (13,809) 92% 39% 26,030 15,000 (11,030) Interlund Contract 181,855 125,703 (56,152) 92% 63% a) 198,387 160,000 (38,387) Administrative Fee 92% 92% Total Revenues 13,106 92% 92% Transfers In-General Fund 7 2,124,617 92% 92% 2,317,765 2,317,765 Transfers In-PH Res Fund 27,500 22,500 (5,000) 92% 75% 30,000 30,000 Transfers In-Gen. Fund Other 92% 75% TOTAL RESOURCES 92% 94% 9,497,403 9,747,891 250,488 REQUIREMENTS: Expenditures Personal Services 5,674,838 80,945 92% 90% 6,190,732 6,103,000 87,732 Materials and Services 1,923,803 240,569 92% 80% 2,098,694 1,904,960 193,734 Capital 1 92% 51% 131 89,000 42,500 Transfers Out 262,167 214,500 92% 75% 286,000 286,000 Contingency 92% nfa TOTAL REQUIREMENTS 8,705,954 7,558,218 1,147,736 92% 80% 9,497,403 8,382,960 1,114,443 NET (Resources -Requirements) Net Working Capital per Adopted Budget a) Received quarterly, in arrears b) Elimination of the State self c) Line includes, among other items, 1) Fees 2012 Budget=$450,000) and 2) Pool & Spa Fee (FY 2012 Page 6 10,000). These are due and collected primarily in December and January BEHAVIORAL HEALTH Statement of Financial Operating Data Eleven Months Ended May 31, 2012 Year to Date Actual Variance 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 5,042 4,970 (72) 92% 90% 5,500 5,600 100 Divorce Filing Fees 121,917 133,924 12.007 92% 101% 133,000 150,000 17,000 Domestic Partnership Fee 92 65 (27) 92% 65% 100 100 Federal Grants 253,593 217,488 (36,105) 92% 79% 276.647 276,647 State Grants 6.383.852 7.108,851 724.999 92% 102% a) 6,964.202 7.566.736 602.534 State Miscellaneous 113.825 47.987 (65.838) 92% 39% b)c) 124.173 61,860 (62.313) ABHA 164,728 164.728 92% nla d) 170.000 170,000 Title 19 258,772 184,613 (74,159) 92% 65% 282,297 202,300 (79,997) Liquor Revenue 96,250 115,758 19,508 92% 110% 105,000 141,500 36,500 School Districts 69,300 80,300 11,000 92% 106% 75,600 80,300 4,700 Miscellaneous 12,833 7,322 (5,511 ) 92"/0 52% 14,000 14,000 Patient Insurance Fees 104,225 182,497 78,272 92% 161% 113.700 192,000 78,300 Patient Fees 1,656 946 (710) 92% 52% 1,807 1,150 (657) Interest on Investments 22,917 23,282 365 92% 93% 25,000 26,700 1,700 Rentals 12,008 13,125 1,117 92% 100% b) 13,100 14,000 900 Donations 108 108 92% n/a 200 200 Administrative Fee 4,060,548 4,014,675 (45,873) 92% 91% 4,429,689 4,429,689 Sheriff 18,333 (18,333) 92% 0% e) 20,000 (20,000) Interfund Contract-Gen Fund 116,417 109,686 (6,731 ) 92% 86% b) 127,000 127,000 Comm. on Children & Fam 725 725 92% nfa 725 725 Total Revenues 11,651,580 12,411,050 759,470 92% 98% 12,710,815 13,460,507 749,692 Transfers In-General Fund Transfers In-OHP-CDO Transfers In-Acute Care Svcs Transfers In-ABHA 1,158,223 248,785 231,473 275,791 1,158,223 363,073 231,473 290,605 114,287 14,814 92% 92% 92% 92% 92% 134% 92% 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 16,834,611 17,562,587 727,975 92% 97% 18,067,869 18,868,250 800,381 REQUIREMENTS: I Exp. %1 Expenditures Personal Services 9,559,171 8,743,723 815,448 92% 84% 10,428,186 9,486,500 941,686 Materials and Services 5,321,937 5,150,310 171,627 92% 89% 5,805,749 5,350,000 455,749 Capital Outlay 357,500 111,406 246,094 92% 29% 390,000 390,000 Transfers Out 262,167 214,500 47,667 92% 75% 286,000 286,000 Contingency 1,061,440 1,061,440 92% nfa 1,157,934 1,157,934 TOTAL REQUIREMENTS 16,562,215 14,219,939 2,342,276 92% 79% 18,067,869 15,512,500 2,555,369 NET (Resources -Requirements) 272,396 3,342,648 3,070,251 3,355,750 3,355,750 Beginning Net Working Capital per Adopted Budget 3,320,9681 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 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 Total Revenues Trans In-GF Trans In-GF for Lng Rng Ping Trans In-Other TOTAL RESOURCES REQUIREMENTS: EXPENDITURES & TRANSFERS Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site pgm Planning-Current Planning-Long Range Transfers Out (DIS Fund) Contingency COMMUNITY DEVELOPMENT Statement of Financial Operating Data Eleven Months Ended May 31,2012 Year to Date Budget I Actual l Variance l FY % I Coil. % Budget Year End Proiection Variance 229,822 131,776 $ (98,046) 100% 57% $ 229,822 $ 131,776 (98,046) 22,321 917 152,808 1,100,807 237,554 146,850 257,033 618,658 232,582 25,226 1,721 157,456 897,403 211,707 89,869 275,918 495,025 219,205 2,905 804 4,648 (203,404) (25,847) (56,981 ) 18,885 (123,633) (13,377) 92% 92% 92% 92% 92% 92% 92% 92% 92% 104% 172% 94% 75% 82% 56% 98% 73% 86% a) b) b) c) b) d) 24,350 1,000 166,700 1,200,880 259,150 160,200 280,400 674,900 253,726 27,500 1,900 171,800 1,075,000 235,000 115,000 301,000 565,000 240,000 3,150 900 5,100 (125,880) (24,150) (45,200) 20,600 (109,900) (13,726) 2,769,530 2,373,531 (395,999) 92% 79% 3,021,306 2,732,200 (289,106) 668,825 454,080 92 4,122,349 677,159 454,080 3,636,546 8,334 (92) (485,803) 92% 92% 92% 92% 93% 92% 0% 81% 729,625 495,360 100 4,476,213 849,625 495,360 4,208,961 120,000 {100~ (267,252) Exp. %1 1,294,167 117,109 187,523 515,196 239,663 151,882 131,182 567,419 438,906 159,395 300,757 1,294,350 111,833 191,864 507,980 196,897 155,957 138,816 543,543 413,076 160,242 (183) 5,276 (4,341) 7,216 42,766 (4,075) (7,634) 23,876 25,830 (847) 300,757 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 88% 94% 90% 75% 94% 97% 88% 86% 92% nla e) f) d) 1,411,818 127,755 204,570 562,032 261,450 165,689 143,108 619,002 478,806 173,885 328,098 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 31,410 (6,024) (1,754) 10,208 26,773 328,098 TOTAL REQUIREMENTS 4,103,199 3,714,559 388,640 92% 83% 4,476,213 4,071,033 405,180 NET (Resources -Requirements) 19,150 (78,012) (97,162) Beginning Net Working Capital per Adopted Budget Revenues 2,373,531 Expenditures 3,714,559 Net from Operations {1,341,028) 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 137,928 137,928 10,000 I 3,021,306 2,732,200 (289,106) 4,476,213 4,071,033 405,180 (1,454,907l (1,338,833~ 116,074 Page 8 ROAD Statement of Financial Operating Data Eleven Months Ended May 31.2012 Year to Date Budget I Actual I Variance IFY % I Coli. % ! Budget Year End Projection Variance I RESOURCES: Beg. Net Working Capital $3,417,158 $ 3,417,158 $ o 100% 100% $ 3,417,158 $ 3,417,158 $ o Revenues System Development Charge 1,617 1,617 92% nfa 1,617 1,617 Federal Reimbursements 550.000 600,000 50,000 92% 100% a) 600,000 600.000 Federal Grant (ARRA) 18.333 20,000 1.667 92% 100% b) 20,000 20,000 Mineral Lease Royalties 36.667 143,712 107,045 92% 359% c) 40,000 143,712 103,712 Forest Receipts 1,201,899 1,322.661 120.762 92% 101% d) 1,311,162 1,322,661 11,499 State Miscellaneous 458,371 500,041 41,670 92% 100% e) 500,041 1,355,185 855,144 Motor Vehicle Revenue 10,395,000 9,514.075 (880,925) 92% 84% f) 11.340,000 10,460,748 (879,252) City of Bend 252,083 29,941 (222.142) 92% 11% g) 275,000 29,941 (245,059) City of Redmond 320.833 4,248 (316.585) 92% 1% g) 350,000 220,000 (130,000) City of Sisters 9,167 1,135 (8.032) 92% 11% g) 10,000 1,135 (8,865) City of La Pine 9.167 (9.167) 92% 0% g) 10,000 (10.000) Admin Recovery (SOC) 917 2,259 1.342 92% 226% 1,000 2,259 1,259 Miscellaneous 18,333 35,859 17,526 92% 179% 20,000 40,000 20,000 Road Vacations 917 1,500 583 92% 150% 1,000 2,000 1,000 Interest on Investments 18.333 18,513 180 92% 93% 20,000 19,731 (269) Parking Fees 132 (132) 92% 0% 144 144 Interfund Contract 669,167 (669.167) 92% 0% h) 730,000 746,579 16,579 Equipment Repairs 183.333 244,414 61,081 92% 122% 200,000 250.000 50,000 Vehicle Repairs 82,500 (82,500) 92% 0% 90,000 78,800 (11,200) LID Construction 9,167 (9.167) 92% 0% h) 10,000 (10,000) Vegetation Management 65,542 2,056 (63,486) 92% 3% h) 71,500 40,175 (31,325) Forester 22,917 4,486 (18,431) 92% 18% h) 25,000 29,000 4,000 Car Washes 3.208 4,068 860 92% 116% 3,500 5,000 1,500 Car Rental 893 893 92% nfa 1,000 1,000 Sale of Equip & Material 580,250 790,349 210,099 92% 125% 633,000 858,839 225,839 Total Revenues 14,906,236 13,241,826 (1,664,410) 92% 8W. 16,261,347 16,228,527 (32,820) Trans In -Solid Waste 261,959 214,330 (47,629) 92% 75% 285,773 285,773 Trans In • Transp SOC 229,167 187,500 (41,667) 92% 75% 250,000 250.000 Trans In-Road Imp Res 11,000 (11,000) 92% 0% 12,000 (12,000) TOTAL RESOURCES 18,825,520 17,060,814 (1,723,039) 92% 93% 20,226,278 20,181,458 (44,820) REQUIREMENTS: Expenditures Personal Services 5,147,379 4,905,451 241,928 92% 87% 5,615,323 5,348,551 266,772 Materials and Services 9,858.853 7.665,944 2,192,909 92% 71% i) 10,755,112 9,769,205 985,907 Capital Outlay 1.133.633 75,288 1,058.345 92% 6% j) 1,236,691 85,936 1,150,755 Transfers Out 550.000 600,000 (50.000) 92% 100% 600,000 600,000 Contingency 1.850.889 1,850,889 92% nfa 2,019,152 2,019,152 TOTAL REQUIREMENTS 18,540,754 13,246,683 5,294,071 92% 65% 20,226,278 15,803,692 4,422,586 NET (Resources· ReQuirements) 284,766 3,814,131 3,571,032 4,377,766 4,377,766 Beginning Net Working Capital per Adopted 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 from 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 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 $1,096,691 for future projects that will not be expended in FY 2012 ADULT PAROLE & PROBATION Statement of Financial Operating Data Eleven Months Ended May 31, 2012 Year to Date Bu Budget Year End Projection Variance 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 100% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 113°/0 101% 100% 0% 106% 96% 77% 63% 72% 86% 64% 92% 75% 75% 93% 92% 95% $ 74,125 20.002 358 (28,342) 1,909 130.870 (3.580) (1,158) (32.840) (11,772) (2,534) (8,333) (12,472) 52,108 126,233 132,033 152,547 92 4,800 473,893 763,365 92% 87% 92% 74% 92% 0% 92% 75% 92% n/a 92% 75% 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 20,000 4,100 3,000 170,000 125,446 200,000 182,674 9,000 7,000 50,000 50,000 50,000 50,000 74,832 74,832 74,125 1,890 (30,918) (106,706) (4,000) (1,100) (44,554) (17,326) (2.000) 3,703,160 3,499,272 (203,888) 338,292 338.292 4,601,452 4,471,689 (129,763) 3,168,688 3,084,689 83,999 886,890 800.000 86,890 100 100 28.800 28,800 516.974 516,974 $ 560,000 199,238 3,943 28,342 11,917 2,617,686 22,000 3,758 155,833 183,333 8,250 45,833 45,833 68,596 3,394,562 310,101 4,264,663 2,904,631 812,983 92 26,400 473,893 $ 634,125 219,240 4,301 13,826 2,748,556 18,420 2,600 122,993 171,561 5,716 45,833 37,500 56,124 3,446,670 310,101 4,390,896 2.772,598 660,436 21,600 4,601,452 3,913,489 687,9634,217,999 3,454,634 NET (Resources· Requirements) 46,664 936,262 889,598 558,200 558,200 Beginning Net Working Capital per Adopted 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 10 826 Budget Year End Prolection Variance CHILDREN &FAMILIES COMMISSION Statement of Financial Operating Data Eleven Months Ended May 31, 2012 RESOURCES: Beg. Net Working Capital Revenues Federal Grants Title IV -Family Sup/Pres HealthyStart Medicaid Level 7 Services State Prevention Funds HealthyStart /R-S-G OCCF Grant Program Fees Charges for Svcs-Misc Court Fines & Fees Interest on Investments Donations Interfund Grants Total Revenues Year to Date Budget! Actual ! Variance !FY % ! Coli. % $ 467,111 $ 556,143 $ 89,032 100% 119% 274,531 256,184 (18,347) 92% 86% a) 36,052 35,888 (164) 92% 91% a)b) 87,083 43,050 (44,033) 92% 45% a)c) 236,484 175,941 (60,543) 92% 68% a)b) 22,458 79,801 57,343 92% 326% d) 285,852 258,203 (27,649) 92% 83% a)b) 499,769 502,290 2,521 92% 92% a)b) 3,813 3,813 92% n/a e) 7,333 1,880 (5,453) 92% 24% f) 71,500 80,355 8,855 92% 103% g) 4,583 4,116 (467) 92% 82% 71 71 92% n/a e) 110,802 316,041 205,239 92% 261% h) 1,636,447 1,757,633 121,186 92% 98% $ 467,111 $ 556,143 $ 299,488 39,329 95,000 257,982 24,500 311,838 545,203 8,000 78,000 5,000 120,875 1,785,215 305,416 39,534 85.000 196,898 79,801 258.203 509.579 5.000 3,000 86,735 5,000 300 320,875 1,895,341 89,032 5,928 205 (10,000) (61,084) 55,301 (53,635) (35,624) 5,000 (5,000) 8,735 300 200,000 110,126 Trans from General Fund Total Transfers In 250,217 250,217 92% 92% 250,217 250,217 92% 92% 272,960 272,960 272,960 272,960 TOTAL RESOURCES 2,353,175 2,563,993 210,218 92% 102% 2,525,286 2,724,444 199,158 REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency I Exp. %1 554,692 542,974 11,718 92% 90% i) 1,546,397 1,210,931 335,466 92% 72% j) 92 92 92% 0% 213,664 213,664 92% n/a 605,119 1,686,979 100 233,088 589.664 1,631,476 100 15,455 55,503 233.088 TOTAL REQUIREMENTS 2,314,845 1,753,905 560,940 92% 69% 2,525,286 2,221,240 304,046 NET (Resources -Requirements) 38,930 810,088 771,158 503,204 503,204 Beginning Net Working Capital per Adopted Budget 511,994 1 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-SIG grant expenditures added Page 11 $21.214 in expenditures added, remaining $10,000 for staff expenses SOLID WASTE Statement of Financial Operating Data Eleven Months Ended May 31, 2012 Year to Date Budget Year End Proiectlon 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 Bud~et $1,092,508 20,167 183,333 788,333 1,204,500 3,666,667 66,917 22,917 6,875 27,500 4,614,775 145,231 I Actual l Variance l FY % I Coli. % $ 1,141,691 $ 49,183 100% 105% 17,321 (2,846) 92% 79% 207,462 24,129 92% 104% 781,414 (6,919) 92% 91% 1,179,102 (25,398) 92% 90% 3,540,614 (126,053) 92% 89% 79,401 12,484 92% 109% a) 5,318 (17,599) 92% 21% b) 9,805 2,930 92% 131% 9,494 9,493 92% nla c) 2,880 2,880 92% nla d) 16,494 16,494 92% nla e) 71,679 44,179 92% 239% f) 5,044,437 429,662 92% 100% g) 148,507 3,276 92% 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 20,000 (2,000) 210,000 10,000 860,000 1,314,000 3,883,875 (116,125) 90,000 17,000 10,000 (15,000) 10,500 3,000 10,394 10,393 2,880 2,880 16,494 16,494 77,000 47,000 5,044,437 10,137 148,507 (9.927) Total Revenues 10,747,216 11,113,928 366,712 92% 95% 11,724,235 11,698,087 (26,148) TOTAL RESOURCES 11,839,724 12,255,619 415,895 92% 96% 12,816,743 12,839,778 23,035 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 1,532,298 2,829,266 5,569,251 185,167 261,959 366,667 229,167 388,667 386,240 1,473,790 2,422,410 5,992,804 160,400 214,330 200,000 250.000 212,000 58,508 406,856 (423,553) 24,767 47,629 166,667 (20.833) 176,667 386,240 92% 92% 92% 92% 92% 92% 92% 92% 92% Exp, %1 88% 78% 99% g) 79% 75% 50% h) 100% 50% h) nla 1,671,598 3,086,472 6,075,547 202,000 285.773 400,000 250,000 424,000 421,353 1,610,000 2,919,945 6,075,547 174,000 285,773 400,000 250,000 424,000 61,598 166,527 28,000 421,353 TOTAL REQUIREMENTS 11.748.682 10,925,734 822,948 92% 85% 12,816,743 12,139,265 677,478 NET (Resources· Requirements) 91,042 1,329,885 1,238,843 Beginning Net Working Capital per Adopted Budget 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 g) Refunding of FF&C 2003 debt h) Transfers will be completed in June 700,513 700,513 700,513 I Page 12 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 Transfers In-General Fund 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 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 RISK MANAGEMENT Statement of Financial Operating Data Eleven Months Ended May 31,2012 Year to Date Budget I Actual I Variance I % of FY I % Coli. $2,100,000 $2,039,937 ($60,G63) 100% 97% 229.950 285.664 163,451 1.351.115 231,397 4.583 18.333 1.375 46 16,500 13,750 46 2,316,210 183.333 4,599,544 435,417 275,000 91,667 1,100,000 229,167 4,594,827 (4,717) 92% 95% 1% EXQ. I 121,514 201,605 5,677 131,591 5.517 465,905 (30,489) 92% 98% 116,418 69.277 185,695 89,305 92% 62% 157 376 14.194 81.908 96,635 (4,969) 92% 97% 886.591 5.000 105,997 49.182 32,959 1,079,729 20,271 92% 90% 184,953 44,213 92% 74% 2.131.250 2.012.918 118.332 92% 87% 269.827 252,389 17,438 92% 86% 155.306 125.985 29.321 92% 74% 92 92 92% 0% 425.225 378,374 46.851 92% 82% 6,600 5,400 1.200 92% 75% 2,563,075 2,396,692 166,383 92% 86% 2,036,469 2,198,135 161,686 Beginning Net Working Capital per Adopted Budget * Contingency is $2,030,693. Page 13 Budget Year End Projection Variance $2,100,000 $2,039,937 ($80,063) 250.855 250.855 311,633 311.633 178.310 178.310 1,473.944 1,473.944 252,433 252,433 5.000 1.000 (4.000) 20.000 70,000 50,000 1.500 2.000 500 50 50 18,000 14.000 (4,000) 15.000 15.000 50 50 2,526,775 2,569,275 42,500 200.000 200.000 4,826,775 4,809,212 (17,563) 475,000 475,000 300,000 200,000 100,000 100,000 100,000 1,200,000 1,159,729 40,271 250,000 184,953 65,047 2.325,000 2.119,682 205,318 294,357 169,425 100 463.882 294.357 169,425 463,782 100 100 7.200 2,796,082 7,200 2,590,664 205,418 2,030,693 2,218,548 187,855 I 2,000,000 I 229.951 285,664 163,451 1.351,115 231.693 548 64,807 1.980 12.950 12,732 2,354,890 200,000 0 0 (0) 0 296 (4.035) 46,474 605 (46) (3,550) (1,018) (46) 38,679 16.667 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 11% 324% 132% 0% 72% 85% 0% 93% 100% DESCHUTES COUNTY 911 Statement of Financial Operating Data Eleven Months Ended May 31,2012 Year to Date Actual Variance Variance RESOURCES: Beg. Net Working Capital $6,400,000 $ 7,559,639 $ 1,159,639 100% 118% $6,400,000 $7,559,639 $ 1,159,639 Revenues Property Taxes -Current 5,485,125 6,220,939 735,814 92% 104% 5,983,773 6,260,939 277,166 Property Taxes -Prior 183,333 274,558 91,225 92% 137% 200,000 284,558 84,558 Federal Grants 184,578 184,578 92% n/a 203,958 203,958 State Reimbursement 49,500 26,500 (23,000) 92% 49% a) 54,000 35,995 (18,005) Telephone User Tax 687,500 579,221 (108,279) 92% 77% 750,000 750,000 Grant -Sunriver Serv Dist 22,500 22,500 92% n/a 22,500 22,500 Data Network Reimb. 24,933 34,698 9.765 92% 128% b) 27,200 34,698 7,498 Jefferson County 32,083 28,338 (3,745) 92% 81% 35,000 35,000 User Fee 47,667 6,469 (41,198) 92% 12% c) 52,000 54.127 2,127 Police RMS User Fees 182,417 131,687 (50.730) 92% 66% d) 199,000 276,509 77,509 Contract Payments 29,333 33,061 3,728 92% 103% b) 32,000 33,061 1,061 Miscellaneous 8,250, 10.232 1,982 92% 114% 9,000 11,750 2,750 Contracted Training 2,369 2,369 92% n/a e) 4,745 4,745 Interest 32,083 50,413 18,330 92% 144% 35,000 55,000 20,000 Interest on Unsegregated Tax 733 621 (112) 92% 78% 800 800 Donations 750 750 92% n/a 750 750 Total Revenues 6,762,957 7,606,933 843,976 92% 103% 7,377,773 8,064,390 686,617 TOTAL RESOURCES 13,162,957 REQUIREMENTS: Expenditures Personal Services 3.887,431 Materials and Services 1,766,743 Capital Outlay 1,040,068 Transfers Out 458,333 Contingency 5,477,049 15,166,571 3,496,003 1,637,516 556,336 500,000 2,003,614 391,428 129,227 483,732 (41.667) 5,477,049 TOTAL REQUIREMENTS 12,629,624 6,189,856 6,439,768 92% 92% 92% 92% 92% 92% 92% 110% % EXP.j 82% 85% 49% 100% n/a f) g) 450/. 13,777,773 15,624,029 1,846,256 4,240,834 1,927,356 1,134,620 500.000 5,974.963 3,800,000 1,927,356 1.134,620 500,000 440,834 5,974,963 13,777,773 7,361,976 6,415,797 NET (Resources Requirements) 533,333 8,976,715 8,443,382 8,262,053 8,262,053 Beginning Net Working Capital per Adopted Budget 8,000,000 I a) GIS/MSAG monthly billings to Oregon Emergency Management--Projection revised to $35,995 to reflect outstanding receipts for Apr-Jun b) Invoiced annually; all expected revenues received c) US Forest Service invoiced $2,156.25 quarterly. Crooked River Ranch invoiced annually FY 2012 = $47,658 d) City of Bend and Sunriver Service District billed and $77,509 payment expected e) Training occurred first of June -Total receipts of $2,376 are outstanding f) Projects pending with partnering agencies g) Entire amount budgeted transferred to reserve fund in September Page 14 Health Benefits Trust Statement of Financial Operating Data Eleven Months Ended May 31,2012 RESOURCES Beg. Net Working Capital $15,500,000 $15,829,888 $ 329,888 100"1. o $15,500.000 $15,829,888 329.888 Revenues: Internal Premium Charges 11,014,402 11,064,143 49,741 92% 92% 12,015,711 12,070,000 54,289 PIT Emp -Add'! Prem 45,833 28,716 (17,118) 92% 57% 50,000 31,000 (19,000) Employee Prem Contribution 577,500 549,690 (27,810) 92% 87% 630,000 595,000 (35,000) COIC 1,155,000 1,201,514 46,514 92% 95% 1,260,000 1,300,000 40,000 Retiree I COBRA C~Pay 458,333 765,797 307,464 92% 153% 500.000 800,000 300,000 Fees for Clinic Services 200 200 92% nJa 200 200 Federal Payment (ERRP) 150,431 150,431 92% n/a • 150,431 150,431 Prescription Rebates 107,502 107,502 92% n/a 107,502 107,502 Claims Reimbursements 36,297 36,297 92% n/a 36,297 36,297 Vending Machines (Wellness Rebate) 51 51 92% nJa 51 51 Interest 73,333 93,184 19,851 92% 116% 80.000 100,000 20.000 Total ReY8I1ues 13,32 •• 402 13,997.526 673,12. 92% 96% 14,535,711 15,190,482 654,771 TOTAl RESOURCES 28.82•••02 29,827 •• 1. 1,003,012 92% 103"10 30,035,711 31,020,370 984.659 REQUIREMENTS Expenditures: Personal Services 138,617 130,802 7,815 92% 86% 151,218 151,218 Mlltettals '" ServiCIIS Claims Paid-MedicallRx 11,434,761 11,832,520 (397,759) 92% 95% a) 12,474,284 13,063,051 (588,767) Claims Paid-DentalNision 1,708,642 1,750,998 (42,356) 92% 94% a) 1,863,974 1,933,394 (69,421) Refunds (92,133) 92,133 92% n/a (92,133) 92,133 Insurance Expense 320,833 325,481 (4,648) 92% 93% 350,000 350,000 State Assessments 137,500 155,263 (17,763) 92% 104% 150,000 155,263 (5,263) Administration Fee 293,333 291,931 1,402 92% 91% 320,000 320,000 PPOFee 45,833 44,799 1,034 92% 90% 50,000 50,000 Health Impact 50,417 47,294 3.123 92% 66% 55,000 55,000 Other -Administration 57,125 101,403 (44.278) 92% 163% 62,318 95,000 (32,682) Other -Wellness 72,274 24,429 47.845 92% 31% 78,844 78,844 Admin &Wellness 1.,259,335 1.,612.787 (353.453' 92% 94% 15,555,638 16,159,637 (603,999) Deschutes On-site Clinic Healthstat 877,433 564,729 312,705 92% 59% 957,200 857,200 100,000 MedicationslOrugslVacc 297,917 127,241 170,676 92% 39% 325,000 225,000 100,000 Medical Supplies 2,750 22,481 (19,731) 92% 749% 3,000 30,000 (27,000) Equipment 3,667 150 3,517 92% 4% 4,000 1,000 3,000 Miscellaneous 4,996 10,030 (5,034) 92% 184% 5,450 10,000 (4,550) Total DOC 1,186,763 72.,631 462,132 92% 56% 1,294,650 1,123,200 171,450 Deschutes On-site Pharmacy Remodeling Costs 128,373 (128,373) 92% n/a 128,373 (128,373) Total Pharmacy 128.373 (128,373, 92% nlll 128,373 (128.373) c.p;talOutlay 183 183 92% n/a 200 200 Contingency 12,086,454 12,086,454 92% n/a 13,185,223 -13,185,223 TOTAL EXPENDIREQUIREMNTS 27.671.352 15,465.791 12,074,759 92% 51% 30,035,711 17,.11,210 12.624.501 NET (Resources -Requirements) 1,153,050 14,361,623 13,077,771 13,609,160 13.609.160 Beginning Net Working Capital per Adopted Budget 13,800,000 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 48 weeks of claims paid. YTO actual is $281,071 per week Page 15 1 Deschutes County -Fair and Expo Center YTD.Budget Basis Commissioners Statement of Financial Operating Data Eleven Months Ended May 31, 2012 Year to Date Budget (11/121 of annual) Actual I Variance 1 FY % ICoil. % 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 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 GF Appropriation Transfer TOTAt RESOURCES REQUIREMENTS: Expenditures: Personal Services Materials and Services Debt Service Capital Outlay Total Expenditures Transfers Out -Reserve Fund Contingency TOTAL REQUIREMENTS $ 75,000 $ (40,601) $ (115,601) 100% ·54% $ 75,000 $ (40,601) $ (115,601) 554,583 1,375 53,167 5,500 27,500 201,667 102,667 43,083 6,240 995,781 493,965 155 37,072 19,240 21,714 135,031 124,000 46,833 10,266 888,276 (60,619) (1,220) (16,095) 13,740 (5,787) (66,635) 21,333 3,750 4,027 (107,505) 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 92% 82% 10% 64% 321% 72% 61% 111% nfa 100% nfa 82% 605,000 1,500 58,000 6,000 30,000 220,000 112,000 47,000 6,807 1,086,307 543,965 155 37,072 19,240 30,714 138,031 130,000 33,424 47,000 10,416 990,018 (61,035) (1,345) (20,928) 13,240 714 (81,969) 18,000 33,424 3,609 (96,289) 155,833 23,599 75,900 201,667 92 457,090 1,527,872 305,837 23,595 75,900 220,000 625,332 1,473,007 18,333 (92) 18,242 (54,865) 92% 92% 92% 92% 92% 92% 180% 92% 92% 100% 0% 86% 170,000 25,744 82,800 220,000 100 498,644 47,295 1,707,246 370,000 25,744 82,800 220,000 698,544 1,647,960 200,000 (100} 199,900 (11,991) 1 Exp. %1 775,517 674,722 105,479 92 1,555,809 754,860 591,233 113,695 1,459,788 20,657 83,489 (8,216) 92 96,021 92% 92% 92% 92% 89% 80% 99% 0% 846,018 736,060 115,068 100 1,697,246 816,959 723,497 113,695 1,654,151 29,059 12,563 1,373 100 43,095 9,167 10,000 (833) 92% 100% 10,000 10,000 92% nfa 1,564,976 1,469,788 95,188 92% 86% 1,707,246 1,664,151 43,095 NET (Resources -Requirements) (37,104) 3,219 40,323 (16,190) 31,105 Beginning Net Working Capital per Adopted Budget 46,373 Page 16 rJj u ~ ~ 0 ~ ~ ~ < ~ ~ ~ < U CFJ ~ 0­ E ro U >..... c ~ 0 U ..c: 1:: 0 Z • c c ..... E Il) ..c: Il) ........ ..c:.... Il) CO • ,. Deschutes County North County Services Building Inception through May 31,2012 ACTUAL I RESOURCES: Beginning Net Working Capital 300,000 Loan Proceeds, net of issuance co 2,000,000 3,400,000 1,400,000 3,400,000 Resources from Fund 140 1,402,013 1,402,013 a) 1,402,013 1,402,013 Resources from Fund 142 25,000 25,000 b) 25,000 25,000 Transfer in 600,000 600,000 600,000 600,000 100,000 Interest Revenue 3,460 3,460 3,460 3 ,460 10,000 Total Resources 2,030,473 2,030,473 4,027,013 5,430,473 1,403,460 3,810,000 EXPENDITURES: Materials & Services Architectu re/Desig n 45,075 4,925 50,000 b) 100,000 100,000 25,000 Engineering 10,000 10,000 75,000 Planning Interfund Charges 1,524 1,524 1,663 1,663 11,639 Fees, Permits & SDCs 84 84 60,000 60,000 75,000 Utilities 7,872 7,872 2,000 2,000 10,000 Travel -Meals/Mileage Reimb 3 3 3 .0 Total Materials & Services 54,559 4,925 59,484 173,663 173,666 (3) 196,639 Capital Outlay Land and Building 1,402,013 1,402,013 a) 1,402,013 1,402,013 Remodel 230 230 2,451 1337 3,851,337 (1,400,000) 3,300,000 Total Capital Outlay 1,402,243 1,402,243 3,853,350 5,253,350 (1,400,000) 3,300,000 Contingency 313,361 Total Expenditures 1,456,802 4,925 1,461,727 4,027,013 5,427,016 (1,400,003) 3,810,000 Net 573,672 (4,925) 568,747 3,457 3,457 PROJECTION Project Budget Projected Variance FY 2013 Requested Budget Received and Encumbrances Project to Expended & Commitments Date 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 May 31, 2012 Vendor Description Commitment Amount Amount Paid Balance Due I BlRB/GGl Architects Architectural Services 50,000 45,075 4,925 50,000 45,075 4,925 ---------- Deschutes County Bethlehem Inn (Fund 128) Eleven Months Ended May 31. 2012 Budget Actual Variance I FY%I CoiL %1 Budget I Projection I Variance 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 2.568,341 -(2,568.341 ) 92% 0% 2.801.827 -(2,801,827) Lease Payments 22,374 24,408 2,034 92% 100% 24,408 24,408 Total Revenues 2,590,715 24,408 (2,566,307) 92% 1% 2,826,235 24,408 (2,801,827) TOTAL RESOURCES (120,520) (2,692,173) (2,571,653) 92% -2341% 115,000 (2,692,173) (2,807,173) REQUIREMENTS: Exp. %1 Expenditures Debt Service: Interest Expense 13,750 16.674 (2.924) 92% 111% a) 15,000 18,000 (3,000) Interest Payment 91,667 91,667 92% 0% 100.000 100,000 TOTAL REQUIREMENTS 105,417 16,674 88,743 92% 14% 115,000 18,000 100,000 NET (Resources -Requirements) (225,936) (2,708,847) (2,482,911) b)==-=-=-=__(~2=,7=10=,1=7=3)==(2=,7=0=7,=17=3=) Beginning Net Working Capital per Approved Budget (2,710,000) a) Interest on May 2012 negative cash balance: $1,339.30. b) Inception through May 31, 2012 Revenues -Lease Payments Expenditures: Land/Building (Amertitle) -July 2007 Hickman Williams City of Bend -May 2008 KN EX CO Kleinfelder Total expended on facility Interest on Negative Cash Balance Total expended $ 48,816 2,241,313 17.578 250,000 5.289 3,732 2.517.913 239,750 2.757,663 Net $ (2,708,847) Deschutes County General Support Services -SOCC Conference/Seminar, Educationffraining and Travel Expenditures and BOCC -County College Expenditures FY 2012 eocc Conference & Travel Tammy Baney Ic()nfl~e"!~Eclucll"rainirlg . Travel Meals Accommodations Airfare Mileagerelmbursement ··Ground Trans-Po-rt/Pai1<ing Io!,!1 ~imel_ Alan Unger cOnf/Sem& Educffrainlng . Travel Meals Accommodations Airfare Mileage reimburseiment ·Ground Transport/Parking Total U.!1ger Tony DeBone ·Corlflsem&-Educffraining . Travel Meals­. ... .. .... . Accommodations Air-fare -.' MiI~age_reimbursement Ground Transport TotaiOther ....c.:..~._.__ Totar=-ErOCC Department -COr1f1Sem& EduclTraining Travel Meals ....... . Accommodations Airfare Mileage Reimbursement . Ground ·Transport --.-­ -·-Total=BoCc Departme-nt FY 201 is.uclQe! .. Tota/SOCC County College Jul .1. Aug --I Sep Oct Nov Dec Jan Feb Mar 665 i • -I 220~961 211 --, 305 15 75 -30 90 I -II 40 4291 : .. 1,2651 84 ~ ·-30~jr -529 204794 H50 1,661 1,375 ---n41 .. 722 139911'~70 204 702 665 ~051 45 -I - I 4575 -3D 322 Apr I May I YTD Total I [ 1,Q60 380 2,985I_.+-­ - I 3,090 - I 150 -7,665 45 I 195 1,405 I­ -1­I -I - - ,-,-----c­---~. f :;;j :301 :.J :.-.. ;..1 2,851 1..~5~. ~.I -­1,796-­L 665 908 300 ----!~! 1;573r-354j-­ 1,995 3,034 5,029 300 54 354 . - ~~ 220 211 794 150 1,375 627- 305 429 146 880- 915 1,179 146 2,240 535 30 30 159 -[' - I ­;631~jf~12=11. 10;" 45 1~631'1;;461-·.i..2"·· 4:~ 105 30 + 677, 812 90 1__ 472 562 685 1,265 573 668 3,191 60 1_-,~~I_45 84· 50f 676 ____ 682 1 83 1,173 195 195 1!~05 159 j;337 623 1,264 137 5,325· 390 I 4,270 . ·539 -­;--5;774. 623 4,355 287 6/6/2012