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Monthly Meeting with Board of Commissioners Finance Director/Treasurer AGENDA December 5, 2012 (1) Monthly Investment Report (2) October 2012 Financials I I \ -- Deschutes County Commercial Paper Corporate Notes Time Certificates U. S. Treasuries Federal Agencies Bankers' Acceptances LGIP/BOTC $ 8 ,575,064 7,236,401 3,941,893 97,470,101 0.00% 7.32% 6.17% 0.00% 3.36% 0.00% 83.15% Total Investments $ 117.223.459 100.00% Investments By County Function General $117,223,459 Total Investments $ 117,223,459 Total Investment Income Less Fee : 5% of Invest. Income Investment Income Fiscal Year 2012-13 Oct-12 I I Y-T-O $ 55,570 $ 230,813 55,570 230,813 ~2,778l ~11,541l Investment Income -Net 1$ 52,791 $ 219,272 Category Maximums: U.S . Treasuries 100% Total Portfolio: By Investment Types Time Corporate Certificates FederalNotes 6% Agencies7% 4% LGIP/BOTC 83% lIom parators Federal Agencies 75% 3 Montl'Treas. ~ 0.11% Banker's Acceptances 25% 12 Month Treas. ~ 0.17% Time Certificates 25% 3 Month C P ~ 0.19% Commercial Paper 20% Corporate Notes 10% ~LGIP 100% c t, Term Maximums: 0-18 Months 100%1- 19 -24 Months 30% Months to Maturi~ 18 Months 90% 24 Months 10% Memorandum Date: November 15, 2012 To: Board of County Commissioners Tom Anderson, Interim County Administrator From: Marty Wynne, Finance Director RE: Monthly Financial Reports Attached please find October 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 Four Months Ended October 31,2012 RESOURCES: Beg. Net Working Capital Revenues Current & Prior Taxes Gen. Rev. -excl. Taxes Assessor County Clerk BOPTA District Attorney FinancefTax Veterans Property Management Grant Projects Year to Date Budget I Actual I Variance IFY% l Coli. % $ 8,700,000 6,959,053 793,910 249,542 460,008 4,133 61,565 66,300 22,800 33,081 667 $ 9,059,394 $ 359,394 3,357,766 (3,601,287) 1,614,388 820,478 449,769 200,227 548,778 88,770 9,033 4,900 36,702 (24,863) 142,070 75,770 18,662 (4,138) 31,415 (1,666) 667 1000k 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 104% 16% 68% 60% 40% 73% 20% 71% 27"k 32% 33% a) b) c) c) c) d) FY2013 Year End $ Budget Projection Variance $ 8,700,000 $ 9,059,394 $ 359,394 20,877,160 20,877,160 2,381,731 2,381,731 748,626 748,626 1,380,023 1,380,023 12,398 12,398 184,694 184,694 198,900 198,900 68,400 68,400 99,244 99,244 2,000 2,000 Total Revenues 8,651,059 6,209,250 (2,441,809) 33% 24% 25,953,176 25,953,176 TOTAL RESOURCES 17,351,059 15,268,644 (2,082,415) 33% 44% 34,653,176 35,012,570 359,394 REQUIREMENTS: I Exp·%1 Expenditures Assessor 1,189,251 1,103,654 85,597 33% 31% 3,567,752 3,567,752 County Clerk 489,213 460,160 29,053 33% 31% 1,467,638 1,467,638 BOPTA 24,128 19,586 4,542 33% 27% 72,385 72,385 District Attorney 1,758,222 1,631,120 127,102 33% 31% 5,274,667 5,274,667 FinancefTax 277,955 267,471 10,484 33% 32% 833,865 833,865 Veterans 86,997 80,646 6,351 33% 31% 260,992 260,992 Property Management 90,676 88,840 1,836 33% 33% 272,027 272,027 Grant Projects 40,783 39,176 1,607 33% 32% 122,349 122,349 Non-Departmental 571,557 380,762 190,795 33% 22% e) 1,714,671 1,714,671 Contingency 2,550,059 2,550,059 33% n/a 7,650,178 7,650,178 7,078,841 4,071,415 3,007,426 33% 19% 21,236,524 13,586,346 7,650,178 Transfers Out 4,352,217 4,296,147 56,070 33% 33% 13,056,652 13,056,652 TOTAL REQUIREMENTS 11,431,058 8,367,562 3,063,496 33% 24% 34,293,176 26,642,998 7,650,178 NET (Resources -Requirements) 5,920,002 6,901,082 981,081 f) 360,000 8,369,572 8,009,572 a) Current year taxes not due until November 15. Current year taxes received through October 31 =$2,691,537 b) Includes annual payments: PIL T $730,983 c) A & T Grant received quarterly. YTD includes two quarters. d) State payment received quarterly. YTD includes one quarter. e) Budget includes $576,736 payment to LED#2. Will not be expended until June 2013 f) Appropriation Transfers (authority to expend): County School Fund $360,000 Page 1 COMM JUSTICE-JUVENILE Statement of Financial Operating Data Four Months Ended October 31,2012 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 CFC Interfund Grant Interfund Grant -Gen Fund Total Revenues Year to Date Budget I Actual/Variance /FY% / Coli. % $1,010,415 $ 995,051 $ (15,364) 100% 98% $1,010,415 $ 995,051 $ 2,000 16,667 4,333 7,000 125,116 20,000 33 40,667 67 17 333 2,667 400 12,293 3,307 6,330 55,960 23,789 250 2,225 400 167 812 41,887 11,450 6,667 5,000 268,021 121,815 (2,000) (4,374) (1,026) (670) (125,116) 35,960 (33) (16,878) (67) (17) (83) (442) 645 (30,437) (1,667) (146,206) 33% 0% a) 6,000 6,000 33% 25% 50,000 50,000 33% 25% 13,000 13,000 33% 30% 21,000 21,000 33% 0% b) 375,347 375,347 33% 93% c) 60,000 115,000 33% 0% 100 100 33% 19% d) 122,000 95,000 33% 0% 200 200 33% 0% 50 50 33% 25% 1,000 1,000 33% 28% 8,000 8,000 33% 33% 1,200 1,200 33% 162% c) 500 1,100 33% 9% e) 125,661 125,661 33% 25% a} 20,000 20,000 33% 15% 804,058 832,658 (15,364) 55,000 (27,000) 600 28,600 Transfers In-General Fund 1,781,508 1,781,508 33% 33% 5,344,523 5,344,523 FY 2013 YearEnd Budget PrOjection Variance TOTAL RESOURCES REQUIREMENTS: Expenditures Community Justice-Juvenile Personnel Services Materials and Services Capital Outlay Transfers Out Contingency 3,059,944 1,691,672 397,987 33 16,800 279,840 2,898,374 1,649,224 323,599 12,600 (161,570) 42,448 74,388 33 4,200 279,840 TOTAL REQUIREMENTS 2,386,332 1,985,423 400,909 NET (Resources -Requirements) 673,612 912,951 239,339 33% 33% 33% 33% 33% 33% 33% 40% I Exp·%1 32% 27% 0% 25% f} n/a 28% 7,158,996 7,172,232 13,236 5,075,017 5,075,017 1,193,960 1,193,960 100 100 50,400 50,400 839,519 839,519 7,158,996 6,319,377 839.619 852,855 852,855 a) Grants received quarterly in arrears b) Payments received quarterly -$90,993 outstanding c) Revenues trending higher than anticipated -$11,520 billing outstanding d) Contract payment reimbursement requests submitted monthly, receive 1-2 months in arrears -$6,801 billing outstanding e) Grant payments are generated by program activity during the school year and are paid quarterly in arrears f} Transfers out occur quarterly Page 2 SHERIFF" Fund 255 Statement of Financial Operating Data Four Months Ended October 31, 2012 Year to Date Actual Variance Variance RESOURCES: Beg. Net Working Capital $ $ $ Revenues Law Enf Dist Countywide 7 .520,542 6,148 ,943 (1 ,3 71,599) Law Enf Dlst Rural 4.8 13.897 4.041.921 {771.9761 Total Revenues 12,334,439 TOTAL RESOURCES 12,334,439 REQUIREMENTS: EXPENDITURES & TRANSFERS Sheriff's Division 754,543 Civil 266,330 Automotive/Communications 602,483 Investigations/Evidence 502,727 Patrol/Civil/Comm Supp 2,756,453 Records 239,206 Adult Jail 3,447,357 Court Security 101,000 Emergency Services 64,844 Special Services Division 448,679 Regional Work Center 887,693 Training Division 168,317 Other Law Enforcement Svcs 214,501 Non-Departmental 28,418 Contingency 1,851,889 10,190,864 (2,143.575) 10,190,864 (2,143,575) 776 ,887 (22,344) 218,281 48,049 863,238 (260,755) 483,995 18,732 2,564,506 191,947 196,307 42,899 3,299,079 148,278 101,439 (439) 61,668 3,176 431,001 17,678 816,349 71,344 137,973 30,344 211,723 2,778 28,418 1,851,889 100% n/a $ $ $ 33% 27% .. 22,561 ,626 19,306,894 (3,254,732) 33% 28% .. I 14.441.692 12,392.169 {2.049.523} 33% 28% 37,003,318 31,699,063 (5,304,255) 33% 28% 37,003,318 31,699,063 (5,304,255) Exp. %1 33% 34% a) 2,263,630 2,300,530 (36,900) 33% 27% b) 798,989 788 ,889 10,100 33% 48% c) 1,807,450 1,807,450 33% 32% 1,508,180 1,508,080 100 33% 31% b) 8,269,358 8,219,358 50,000 33% 27% 717,617 717,517 100 33% 32% d) 10,342,072 10,638,383 (296,311 ) 33% 33% 303,001 302,901 100 33% 32% 194,533 194,433 100 33% 32% 1,346,037 1,346,037 33% 31% b) 2,663,078 2,641,978 21,100 33% 27% 504,950 504,850 100 33% 33% 643,504 643,404 100 33% 33% 85,253 85,253 33% n/a 5,555,666 5,555,666 TOTAL REQUIREMENTS 12,334,440 10,190,864 2,143,576 33% 28% 37,003,318 31,699,063 5,304.255 NET (Resources -Requirements) .. Revenues from LED #1 & LED #2 adjusted monthly to equal actual expenditures a) Retiree health insurance expenses will exceed amount Originally budgeted for the year. Appropriation will be increased b) Projected variance due to delays in filling open positions c) FY 2013 appropriated amount, $360,690 for payment Deschutes County Communication System Fund, expended in July 2012 d) Projection includes $151,340 for six new Correction Technicians and $144,970 for additional bed rental expense. Appropriation will be increased Page 3 Fund 701 LED-Countywide Statement of Financial Operating Data Four Months Ended October 31,2012 Year to Date Actual Variance RESOURCES: Beg. Net Working Capital $4,507,352 $ 5,883,963 $ 1,376,611 100% 131% $ 4,507,352 $5,883,963 $ 1,376,611 Tax Revenues -Current Tax Revenues -Prior 5,128,580 146,667 2,026,662 488,265 (3,101,918) 341,598 33% 33% 13% 111% a) 15,385,740 440,000 15,385,740 488,265 48,265 Federal Grants & Reimb 10,000 (10,000) 33% 0% 30,000 30,000 State Grant 24,667 9,019 (15,648) 33% 12% 74,000 74,000 Transp. of State Wards S81145 1,667 493,330 739,996 (1,667) 246,666 33% 33% 0% 50% 5,000 1,479,991 5,000 1,479,991 Prisoner Housing Des. Cty Video Lottery Grant 16,667 1,667 97,817 5,000 81,150 3,333 33% 33% 196% 100% b) 50,000 5,000 97,817 5,000 47,817 Des Cty Court Security 80,333 80,037 (296) 33% 33% 241,000 241,000 Des Cty Juvenile Contract 1,393 (1,393) 33% 0% 4,180 4,180 Title III Reimbursement Transport Other 167 1,167 718 6,500 551 5,333 33% 33% 33% nfa 144% 186% c) 500 3,500 39,916 1,000 6,500 39 ,916 500 3,000 DC Fair & Expo Center 1,333 756 (577) 33% 19% 4,000 4,000 Inmate Commissary Fees 3,333 7,563 4,230 33% 76% 10,000 10,000 Work Center Work Crews 16,667 22,132 5,465 33% 44% 50,000 50 ,000 Concealed Handgun Classes Inmate Telephone Fee 1,167 26,667 1,650 24,315 483 (2,352) 33% 33% 47% 30% 3,500 80,000 3,500 80,000 Soc Sec Incentive-Fed 1,667 4,400 2,733 33% 88% 5,000 5,000 Miscellaneous 1,667 2,798 1,131 33% 56% 5,000 5,000 Oregon Mentors 333 (333) 33% 0% 1,000 1,000 Debit Card Fee 33 148 115 33% 148% 100 200 100 Medical Services Reimb 4,333 4,422 89 33% 34% 13,000 13,000 Restitution 1,667 (1,667) 33% 0% 5,000 5,000 Sheriff Fees 83,333 82,697 (636) 33% 33% 250,000 250,000 Interest 9,444 8,237 (1,207) 33% 29% 28,333 28,333 Interest on Unsegregated Donations -"Shop with a Cop" Sale of Reportable Assets 1,178 17,299 1,667 323 26,754 574 (855) 9,455 (1,093) 33% 33% 33% 9% 52% 11% 3,533 51,897 5,000 3,533 51 ,897 5,000 Total Revenues 6,078,093 3,640,782 (2,437,311) 33% 20% 18,234,274 18,373,872 139,598 TOTAL RESOURCES 10,585,445 9,524,745 (1,060,700) 33% 42% 22,741,626 24,257,835 1,516,209 REQUIREMENTS: Fund 255 Departments: Sheriffs Services Civil AutofComm Adult Jail Court Security Emergency Services Special Services Work Center Trainin~ Other (CODE, Forensic) Non Dept -ISF Charges Contingency T otal to Fund 255 704,419 266,330 222,166 3,447,357 101,000 64,844 310,459 887,693 102,892 214,501 14,237 1,184,643 7,520,542 725,278 218,281 318,319 3,299,079 101,439 61,668 298,227 816,349 84,343 211,723 14,237 6,148,944 (20,859) 48,049 (96,153) 148,278 (439) 3,176 12,232 71,344 18,549 2,778 (0) 1,184,643 1,371 ,598 ! Exp . %! 33% 34% 33% 27% 33% 48% 33% 32% 33% 33% 33% 32% 33% 32% 33% 31% 33% 27% 33% 33% 33% 33% 33% nfa 2,113,257 798,989 666,497 10,342,072 303,001 194,533 931,377 2,663,078 308,676 643,504 42,712 3,553,930 22,561,626 2,147,706 788,889 666,497 10,638,383 302,901 194,433 931,377 2,641,978 308,615 643,404 42,712 19,306,894 (34,449) 10,100 (296,311 ) 100 100 21,100 61 100 3,553,930 3,254,732 Transfer to Reserve Fund (703) Non Dept -Comm System Res Total Requirements 33,333 26,667 7,580,542 80,000 6,228,944 33,333 (53,333) 1,351,597 33% 33% 33% 0% 100% 27% 100,000 80,000 22,741,626 100,000 80,000 19,486,894 3,254,732 Net 3,004,903 3,295,801 290,898 4,770,940 4,770,940 a) Current year taxes not due until November b) Reimbursement from the State will exceed plan due to higher number of S8 395 inmates c) Approved carryover of prior year Title III funds * Payment to Sheriffs Fund adjusted monthly to equal actual expenditures attributable to countywide services. Page 4 Fund 702 LED Rural Statement of Financial Operating Data Four Months Ended October 31, 2012 Variance RESOURCES: Beg. Net Working Capital Revenues Tax Revenues -Current Tax Revenues -Prior Federal Grants & Reimb Federal Grants-BlM US Forest Service Bureau of Reclamation State Grant SB #1065 Court Assessment Marine Board License Fee Des Cty General Fund Grant Des Cty Transient Room Tax Des Cty Tax Office 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 $ 2,859,915 2,516,667 76,667 5,000 8 ,667 25,000 8,667 63,065 18,333 47,364 192,245 691,088 167 155,987 18,122 18,122 333 13,333 1,667 3,333 2,000 667 1,667 3,333 40,000 1,333 167 333 3,333 600 3,333 13,333 $ 3,244,571 986,681 241,514 6 ,921 24,751 12,293 691 ,088 156,087 18,122 18,122 1,784 324 1,890 5 ,110 1,600 284 3,794 38 ,305 2 ,200 3,825 159 1,500 4,120 1,588 978 $ 384,656 (1,529,986) 164,847 1,921 (8,667) (25 ,000) (8,667) (38,314) (6,040) (47,364) (192,245) 0 (167) 100 0 0 (333) (11,549) 324 (1,667) (1,443) 3,110 933 (1,383) 461 (1,695) 867 (167) (333) 492 (441) 1,500 4,120 (1,745) (12,355) 100% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 113% 13% 105% 46% 0% 0% 0% 13% 22% 0% 0% 33% 0% 33% 33% 33% 0% 4% n/a 0% 19% 85% 80% 6% 38% 32% 55% 0% 0% 38% 9% n/a n/a 16% 2% a) b) $ 2,859,915 7,550,000 230,000 15,000 26,000 75,000 26,000 189,194 55,000 142,091 576,735 2,073,265 500 467,960 54 ,366 54,366 1,000 40,000 5,000 10,000 6,000 2,000 5,000 10,000 120,000 4,000 500 1,000 10,000 1,800 10,000 40,000 $ 3,244,571 7,550,000 241,514 15,000 26,000 75,000 26,000 189,194 55,000 142,091 576,735 2,073,265 500 467 ,960 54,366 54,366 1,000 40,000 324 5,000 10,000 6,000 2,000 5,000 10,000 120,000 4,000 500 1,000 10,000 1,800 1,500 4,120 10,000 40,000 $ 384,656 11 ,514 324 1,500 4,120 Total Revenues 3,933,927 2,223,039 (1,710,887} 50% 19% 11,801,777 11,819,235 17,458 TOTAL RESOURCES 6,793,842 5,467,609 (1,326,231 ) 50% 37% 14,661,692 15,063,806 402,114 REQUIREMENTS: I Exp · %1 Fund 255 Departments : Sheriffs Services 50,124 51,609 (1,484) 33% 34% 150,373 152,824 (2,451 ) Auto/Comm 380,318 544,919 (164,601) 33% 48% 1,140,953 1,140,953 Investigations 502,727 483,995 18,732 33% 32% 1,508,180 1,508,080 100 Patrol 2,756,453 2,564,506 191,947 33% 31% 8,269,358 8,219,358 50 ,000 Records 239,206 196,307 42,899 33% 27% 717,617 717,517 100 138,220 132,774 5,446 33% 32% 414,660 414,660 65,425 53,630 11,795 33% 27% 196,274 196,235 39 14,180 14,181 (0) 33% 33% 42 ,541 42,541 667 ,245 4813897 4041 ,920 667,245 n19n 33% n/a 2,001 ,736 1 ,441,692 12. 2,001,736 049,523 255 Transfer to Reserve Fund (704) Non Dept -Comm System Res Total Requirements 33,333 40,000 4,887,231 120,000 4,161,920 33,333 (80,000) 725,310 33% 33% 33% 0% 100% 28% 100,000 120,000 14,661,692 100,000 120,000 12,612,169 2,049,523 Net 1,906,611 1,305,689 (600,922) 2,451,637 2,451,637 a) Current year taxes not due until November b) Will be received June 2013 Page 5 * Payment to Sheriffs Fund adjusted monthly to equal actual expenditures attributable to rural services . PUBLIC HEALTH Statement of Financial Operating Data Four Months Ended October 31,2012 Year to Date FY 2013 Actual Variance Variance RESOURCES: Beg. Net Working Capital $1,336,051 $ 1,327,199 $ (8,852) 100% 99% $1,336,051 $1,327,199 $ (8,852) Revenues Medicare Reimbursement 333 (333) 33% 0% 1.000 1.000 Federal Grant 5,000 5,000 33% nla 5,000 5,000 Federal Grant (ARRA) 66,667 (66,667) 33% 0% 200,000 200,000 State Grant 971,450 825,552 (145,898) 33% 28% 2,914,349 2,934,303 19,954 Child Dev & Rehab Center 13,203 981 (12,222) 33% 2% a) 39,609 39,609 State Miscellaneous 44,913 7,298 (37,615) 33% 5% a) 134,740 134,740 OMAP 209,196 113,951 (95,245) 33% 18% 627,588 627.588 Title 19 117 (117) 33% nla 352 352 Family Planning Exp Proj 183,333 50,350 (132,983) 33% 9% 550,000 550,000 Local Grants 50,603 (50,603) 33% 0% a) 151,810 161,810 10,000 Environmental Health-Water 30,733 20,936 (9,797) 33% 23% 92,200 92,200 Contract Payments 10.644 10,644 33% nla 15,000 15,000 Miscellaneous 2,139 2,139 33% nla 3,000 3,000 Patient Insurance Fees 64,400 49,656 (14,744) 33% 26% 193,200 193,200 Health Dept/Patient Fees 34,367 27,469 (6,898) 33% 27% 103,100 103,100 Vital Records-Birth 13,667 12,605 (1,062) 33% 31% 41,000 41,000 Vital Records-Death 33,333 35,815 2,482 33% 36% 100,000 100,000 Environmental Health-Lic Fac 240,017 70,416 (169,601) 33% 10% b) 720,050 720,050 Interest on Investments 4,000 1,719 (2,281) 33% 14% 12,000 12,000 Donations 1,767 17,526 15,759 33% 331% 5,300 22,277 16,977 Interfund Contract 52,876 40,901 (11,975) 33% 26% 158.629 158,629 Administrative Fee 267 267 (O~ 33% 33% 800 800 Total Revenues 2,015,242 1,293,224 (722,018) 33% 21% 6,045,727 6,115,658 69,931 Transfers In-General Fund 783,120 783,120 33% 33% 2,349,357 2,349,357 Transfers In-PH Res Fund 20,045 15,034 (5,011 ) 33% 25% 60.136 60,136 Transfers In-Gen. Fund Other 21,700 16,275 (5.425} 33% 25% 65,100 65,100 TOTAL RESOURCES 4,176,158 3,434,852 (741,306) 33% 35% 9,856,371 9,917,450 61,079 REQUIREMENTS: Expenditures Personnel Services Materials and Services Capital Outlay Transfers Out Contingency 2,144.057 711,030 21,667 52,400 356,303 2.048,338 654,868 39,300 95.719 56,162 21,667 13,100 356,303 I Exp·%1 33% 32% 33% 31% c) 33% 0% d) 33% 25% 33% nla 6,432,172 2.133,090 65.000 157,200 1,068,909 6,432.172 2,136,883 157,200 (3,793) 65,000 1,068,909 TOTAL REQUIREMENTS 3,285,457 2,742,506 542,951 33% 28% 9,856,371 8,726,255 1,130,116 NET (Resources -Requirements) 890,701 692,346 (198,355) 1,191,195 1,191,195 a) Received quarterly in arrears b) Restaurant and Pool/Spa fees are due annually and received in Dec/Jan c) Projection includes grant related expenditures. Appropriation will be increased d) OCHIN System expenditure made in FY 2012 Page 6 BEHAVIORAL HEALTH Statement of Financial Operating Data Four Months Ended October 31 , 2012 Year to Date Actual Variance Variance RESOURCES: Beg. Net Working Capital $3,320,968 $ 3,113,095 $ (207,873) 100% 94% $3,320,968 $3,113,095 $ (207,873) Revenues Marriage Licenses 2,167 2,740 573 33% 42% 6,500 6,500 Divorce Filing Fees 53,333 41,121 (12,212) 33% 26% 160,000 125,056 (34,944) Domestic Partnership Fee 15 35 20 33% 78% 45 100 55 Federal Grants 84,116 (84,116) 33% 0% a) 252,349 252,349 Federal Grant (ARRA) 21,250 (21,250) 33% 0% 63,750 63,750 State Grants 2,576,866 2,410,568 (166,298) 33% 31% b) 7,730,599 7,883,477 152,878 State Miscellaneous 20,620 10,841 (9,779) 33% 18% 61,860 61,860 Adult Mental Health Initiative 66,667 (66,667) 33% 0% 200,000 200,000 Title 19 89,815 55,866 (33,949) 33% 21% 269,446 269,446 Liquor Revenue 47,167 35,346 (11,821) 33% 25% 141,500 141,500 School Districts 23,000 10,650 (12,350) 33% 15% c) 69,000 69,000 Contract Payments 34 34 33% nfa 1,000 1,000 Miscellaneous 3,933 3,933 33% nfa 5,000 5,000 Patient Insurance Fees 29,177 47,434 18,257 33% 54% 87,532 87,532 Patient Fees 317 852 535 33% 90% 950 1,500 550 Interest on Investments 8,333 7,146 (1,187) 33% 29% 25,000 25,000 Rentals 6,167 3,375 (2,792) 33% 18% 18,500 18,500 Administrative Fee 1,764,176 1,740,583 (23,593) 33% 33% 5,292,527 5,292,527 Interfund Contract-Gen Fund 42,333 38,920 {3,4 13l 33% 31% a) 127,000 127,000 Total Revenues 4,835,519 4,409,443 (426,076) 33% 30% 14,506,558 14,631,097 124,539 Transfers In-General Fund 435,929 435,929 33% 33% 1,307,787 1,307,787 Transfers In-OHP-CDO 161,498 161,498 33% 33% 484,494 484,494 Transfers In-Acute Care Svcs 88,212 88,212 33% 33% 264,631 264,631 Transfers In-ABHA 174,680 174,680 33% 33% 524,039 524,039 TOTAL RESOURCES 9,016,806 8,382,858 (633,948) 33% 41% 20,408,477 20,325,143 (83,334) REQUIREMENTS: Exp. %1 Expenditures Personnel Services 3,754,107 3,586,512 167,595 33% 32% d) 11,262,320 11,266,327 (4,007) Materials and Services 2,198,078 1,520,363 677,715 33% 23% 6,594,235 6,594,235 Capital Outlay 16,700 14,645 2,055 33% 29% 50,100 15,000 35,100 Transfers Out 68,000 51,000 17,000 33% 25% 204,000 204,000 Contingency 765,941 765,941 33% nfa 2,297,822 2,297,822 TOTAL REQUIREMENTS 6,802,826 5,172,520 1,630,306 33% 25% 20,408,477 18,079,562 2,328,915 NET (Resources -Requirements) 2,213,980 3,210,337 996,357 2,245,581 2,245,581 a) Received quarterly, in arrears b) Oregon Health Authority grant projected at amended contract amount c) Services to school districts commence at start of school year and are billed monthly in arrears d) "On-Call" forecasted to exceed amount budgeted. Appropriation will be increased Page 7 COMMUNITY DEVELOPMENT Statement of Financial Operating Data Four Months Ended October 31,2012 Year to Date Budget I Actual I Variance I FY % I Coil. % RESOURCES: Beg. Net Working Capital $ 10,000 192,482 $ 182,482 100% 1925% $ 10,000 $ 192,482 182,482 Revenues Admin-Operations 7,363 12,286 4,923 33% 56% 22,090 22,090 Admin-GIS 417 290 (127) 33% 23% a) 1,250 1,250 Admin-Code Enforcement 55,400 73,601 18,201 33% 44% 166,200 166,200 Building Safety 424,525 462,398 37,873 33% 36% 1,273,575 1,273,575 Electrical 85,333 116,477 31,144 33% 45% 256,000 256,000 Contract Services 37,200 36,404 (796) 33% 33% b) 111,600 111,600 Env Health-On Site Prog 104,324 103,006 (1,318) 33% 33% 312,971 312,971 Planning-Current 212,450 221,225 8,775 33% 35% 637,350 637,350 Planning-Long Range 75,474 101,655 26,181 33% 45% 226,421 226,421 FY 2013 YearEnd Budget Projection Variance Total Revenues 1,002,486 1,127,342 124,856 33% 37% 3,007,457 3,007,457 Transfers In General Fund -Gen Ops 284,956 284,956 33% 33% 854,872 854,872 General Fund -UR Planning 165,120 165,120 33% 33% 495,360 495,360 A&T Reserve (DIS assistance) 29,859 (29,859) 33% 0% 89,577 89,577 Other 33 {331 33% 0% 100 {1OO 1 TOTAL RESOURCES 1,492,454 1,769,900 277,446 33% 40% 4,457,366 4,639,748 182,382 REQUIREMENTS: Exp. %1 EXPENDITURES & TRANSFERS Admin-Operations 451,063 449,460 1,603 33% 33% c) 1,353,189 1,311,323 41,866 Admin-GIS 39,259 38,653 606 33% 33% 117,778 117,778 Admin-Code Enforcement 76,308 71,834 4,474 33% 31% c) 228,925 216,747 12,178 Building Safety 207,029 200,400 6,629 33% 32% 621,087 621,087 Electrical 67,744 63,740 4,004 33% 31% 203,231 203,231 Contract Services 47,248 46,806 442 33% 33% 141,745 141,745 Env Health-On Site Pgm 53,212 50,923 2,289 33% 32% 159,636 159,636 Planning-Current 214,105 191,570 22,535 33% 30% d) 642,315 634,887 7,428 Planning-Long Range 154,467 153,129 1,338 33% 33% d,e) 463,401 349,567 113,834 Transfers Out (DIS Fund) 59,718 59,718 33% 0% 179,155 179,155 Contingency 115,635 115,635 33% nla 346,904 346,904 TOTAL REQUIREMENTS 1,485,788 1,266,515 219,273 33% 28% 4,457,366 3,935,156 522,210 NET (Resources -Requirements) 6,666 503,385 496,719 704,592 704,592 Revenues Expenditures Net from Operations 1,127,342 1,266,515 {139,1731 3,007,457 4,457,366 P,449,9091 3,007,457 3,935,156 {927,6991 522,210 522,210 a) Revenue is sporadic throughout the year as GIS services are requested b) Revenue typically lags 1-2 months behind due to billing cycles c) Reflects savings due to CD Director's appointment as Interim County Administrator through 6/30/13 d) Reflects savings due to Planning Director's reduced allocation through 6/30/13 while serving as Interim CD Director e) Reflects savings from retired employee; position is not expected to be refilled Page 8 ROAD Statement of Financial Operating Data Four Months Ended October 31, 2012 Year to Date Budget I Actual I Variance IFY % I Coli. % FY2013 YearEnd Budget Projection Variance RESOURCES: Beg. Net Working Capital $4,719,551 $ 4,723,852 $ 4,301 100% 100% $ 4,719,551 $ 4,723,852 $ 4,301 Revenues System Development Charge 1,155 1,155 33% nfa 1,200 1,200 Federal Grant (ARRA) 2,333 (2,333) 33% 0% 7,000 7,000 Mineral Lease Royalties 13,333 8,432 (4,901) 33% 21% 40,000 40,000 Forest Receipts 132,275 (132,275) 33% 0% a) 396,826 396,826 State Miscellaneous 180,763 542,290 361,527 33% 100% b) 542,290 542,290 Motor Vehicle Revenue 3.596.681 3,548,237 (48,444) 33% 33% 10,790,043 10,790,043 City of Bend 8,333 (8,333) 33% 0% c) 25,000 25.000 City of Redmond 116,667 10,807 (105,860) 33% 3% c) 350,000 350,000 City of Sisters 3,333 (3,333) 33% 0% c) 10,000 10,000 City of La Pine 3,333 (3,333) 33% 0% c) 10,000 10,000 Admin Recovery (SDC) 1,001 1,001 33% nfa 2,000 2,000 Miscellaneous 6,667 5,373 (1,294) 33% 27% 20,000 20,000 Road Vacations 333 (333) 33% 0% 1,000 1,000 Interest on Investments 5,000 9,785 4,785 33% 65% 15,000 15,000 Interfund Contract 230,000 (230,000) 33% 0% d) 690,000 690,000 Equipment Repairs 73,333 63,422 (9,911 ) 33% 29% 220,000 220,000 Vehicle Repairs 30,000 (30,000) 33% 0% d) 90,000 90,000 LID Construction 3,333 (3,333) 33% 0% d) 10,000 10,000 Vegetation Management 8,333 (8,333) 33% 0% d) 25,000 25,000 Forester 8,333 (8,333) 33% 0% d) 25,000 25,000 Car Washes 1,333 (1,333) 33% 0% 4,000 4,000 Car Rental 333 (333) 33% 0% 1,000 1,000 Sale of Equip & Material 241,200 347,395 106,195 33% 48% 723,600 723,600 Total Revenues 4,665,249 4,537,897 (127,352) 33% 32% 13,995,759 13,998,959 3,200 Trans In -Solid Waste 92,091 69,068 (23,023) 33% 25% e) 276,272 276,272 Trans In -Transp SOC 83,333 62,500 (20,833) 33% 25% e) 250,000 250,000 Trans In-Road Imp Res 4,000 (4,000) 33% 0% 12.000 12,000 TOTAL RESOURCES 9,564,224 9,393,317 (150,074) 33% 50% 19,253,582 19,261,083 7,501 REQUIREMENTS: I EXP·%I Expenditures Personnel Services 1,788,401 1,761,275 27,126 33% 33% 5,365,202 5,365,202 Materials and Services 3,146,221 2,660,672 485.549 33% 28% f) 9,438.662 9,438,662 Capital Outlay 679.100 6.684 672,416 33% 0% 2,037,300 2,037,300 Transfers Out 91,667 91,667 33% 0% 275,000 275,000 Contingency 712,473 712,473 33% nfa 2,137,418 2,137,418 TOTAL REQUIREMENTS 6,417,862 4,428,631 1,989,231 33% 23% 19,253,582 17,116,164 2,137,418 NET (Resources -Requirements) 3.146.362 4,964.686 1,839,157 2,144,919 2,144,919 a) Payment received annually in January b) Payment expected in November c) Billed upon completion of work d) Payments to be received in June 2013 from other Road Department funds e) Payments made quarterly f) Expenditures are seasonal and higher during summer months Page 9 ADULT PAROLE & PROBATION Statement of Financial Operating Data Four Months Ended October 31,2012 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 Year to Date Budget I Actual 1 Variance $ 570,000 $ 630,226 $ 60,226 73,080 1,434 5,000 4,609 916,185 7,500 1,500 43,333 63,333 3,000 16,667 16,667 24,944 219,240 6,914 1,374,277 5,088 2,687 52,794 57,433 1,807 16,667 12,500 11,225 146,160 (1,434) (5,000) 2,305 458,092 (2,413) 1,187 9,461 (5,900) (1,193) (0) (4,167) (13,719) 1,177,252 1,760,631 583,379 145,108 145,108 FY 2013 YearEnd Budget Projection Variance1FY % 1 Coil. % 100% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 111% 100% 0% 0% 50% 50% 23% 60% 41% 30% 20% 33% 25% 15% 50% 33% a) b) c) d) d) d) d) $ 570,000 219,240 4,301 15,000 13,826 2,748,556 22,500 4,500 130,000 190,000 9,000 50,000 50,000 74,832 $ 630,226 $ 60,226 219,240 4,301 5,000 (10,000) 21,826 8,000 2,748,556 22,500 4,500 130,000 190,000 9,000 50,000 50,000 74,832 3,531,755 3,529,755 (2,000) 435,328 435,328 TOTAL RESOURCES 1,892,360 2,535,965 643,605 33% 56% 4,537,083 4,595,309 58,226 REQUIREMENTS: Expenditures Personnel Services Materials and Services Capital Outlay Contingency 1,030,430 296,562 33 185,335 974,594 251,090 55,836 45,472 33 185,335 1 Exp. %1 33% 32% 33% 28% 33% 0% 33% nJa 3,091,291 889,687 100 556,005 3,091,291 889,687 100 556,005 TOTAL REQUIREMENTS 1,512,360 1,225,684 286,676 33% 27% 4,537,083 3,980,978 556,105 NET (Resources -Requirements) 380,000 1,310,281 930,281 614,331 614,331 a) Payment received annually in September b) Annual allocation normally received by end of calendar year c) State/County invoiced quarterly d) Funds are specific to a certain population, which has been smaller than expected Page 10 CHILDREN &FAMILIES COMMISSION Statement of Financial Operating Data Four Months Ended October 31, 2012 RESOURCES: Beg. Net Working Capital Revenues Federal Grants Title IV -Family Sup/Pres HealthyStart Medicaid Level 7 Services State Prevention Funds HealthyStart IR-S-G OCCFGrant Program Fees Charges for Svcs-Misc Court Fines & Fees Interest on Investments Grants, Private Interfund Grants Vearto Date Budget I Actual I Variance IFY% I Coli. % $ 511,994 $ 574,985 $ 62,991 100% 112% 66,480 66,320 (160) 33% 33% a} 13,178 {13,178} 33% 0% 28,333 21,456 (6,877) 33% 25% a} 65,633 (65,633) 33% 0% 16,041 24,061 8,020 330/0 50% b} 73,317 54,987 (18,330) 33% 25% 139,932 97,985 (41,947) 33% 23% a) 4,391 4,391 33% nla 2,667 839 (1,828) 33% 10% 26,495 24,849 (1,646) 33% 31% c) 333 1,326 993 33% 133% 667 (667) 33% nla 106,958 45,000 ~61,9581 33% 14% d} FY 13 YearEnd Budget Projection Variance $ 574,985 $ 62,991 259,168 59,727 39,533 60,000 (25,000) 196,898 58,022 9,900 219,951 391,940 (27,856) 3,500 3,500 4,000 (4,000) 75,034 (4,451 ) 5,000 4,000 (2,OOO) 350,374 29,500 $ 511,994 199,441 39,533 85,000 196,898 48,122 219,951 419,796 8,000 79,485 1,000 2,000 320,874 Total Revenues 540,034 341,214 (198,820) 33% 21% 1,620,100 1,663,420 43,320 Trans from General Fund 92,000 92,000 33% 33% 275,984 275,984 Total Transfers In 92,000 92,000 33% 33% 275,984 275,984 TOTAL RESOURCES REQUIREMENTS: Expenditures Personnel Services Materials and Services Capital Outlay Contingency TOTAL REQUIREMENTS 1,144,028 215,825 491,999 33 94,836 802,693 1,008,199 197,494 240,595 438,089 (135,829) 18,331 251,404 33 94,836 364,604 33% 33% 33% 33% 33% 33% 42% I Exp. %1 31% e} 16% f) 0% nla 18% 2,408,078 2,514,389 106,311 647,474 601,397 46,077 1,475,997 1,545,250 (69,253) 100 100 284,507 284,507 2,408,078 2,146,647 261,431 NET (Resources -Requirements) 341,335 570,110 228,775 367,742 367,742 a) New Federal grants of $112,427 was awarded while $50,000 STOP grant denied b) Additional GLS grant funds of $3,500 awarded c} State reduced the Circuit Court fees d) Additional grant funds of $17,500 -A & D 70 and $12,000 EUDL projected to be received e) Personnel expenditures projected to be less than appropriated. Open position, due to retirement, will not be filled f) M & S projected to be greater than originally budgeted due to new Federal grant awarded. Appropriation transfer will be requested Page 11 SOLID WASTE Statement of Financial Operating Data Four Months Ended October 31, 2012 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 Recyclables Budget $ 700.513 7,333 66.667 286,667 438,000 1,333,333 24.333 8.333 2,500 3,600 15,000 Year to Date I Actual I Variance $ 807,470 $ 106,957 6,868 (465) 11,499 (55.168) 342,430 55,763 529.158 91,158 1,439,473 106,140 49,016 24.683 5.637 (2.696) 2,898 398 3.600 17.768 2,768 I FY %J Coli. % 100'. 115% 33% 31% 33% 6% a) 33% 40% 33% 40% 33% 36% 33% 67% b) 33% 23% c) 33% 39% 33% 33% 33% 39% FY 2013 YearEnd Bud~et Projection Variance $ 700,513 22,000 200.000 860.000 1,314.000 4.000,000 73,000 25,000 7,500 10,801 45.000 $ 807,470 $ 106,957 22,000 200.000 860.000 1,314,000 4,000,000 73,000 25.000 7.500 10,801 45,000 Total Revenues 2,185,766 2,408,347 222.581 33% 37% 6.557,301 6,557,301 TOTAL RESOURCES 2,886,279 3,215,817 329.538 33% 44% 7.257,814 7,364,771 106,957 REQUIREMENTS Expenditures Personnel Services Materials and Services Debt Service Capital Outlay Transfers Out-Road Trans Out-Capital Res Contingency 577,774 996,438 315.571 27,667 92,091 210,000 199,732 546,755 781,701 69.068 315.000 31.019 214.737 315.571 27,667 23.023 (105.000) 199.732 33% 33% 33% 33% 33% 33% 33% Exp. %1 32% 26% d) 0% e) 0% 1) 25% g) 50% h) nla 1,733.321 2.989,313 946.713 83.000 276.272 630,000 599,195 1,733,321 2,989,313 946.713 83,000 276.272 630.000 599.195 TOTAL REQUIREMENTS 2,419,273 1,712,524 706,749 33% 24% 7,257,814 6.658.619 599,195 NET (Resources -Requirements) 467,006 1,503,293 1,036,287 706,152 706,152 a) Due April 15, 2013 b) Seasonal item-Fall and Spring c) Dependent on special clean-ups such as asbestos and contaminated soil d) Purchasing will pick up as year progresses e) Semi-Annual: November and May 1) In the process of contacting bidders g) Quarterly h) One half of appropriation transferred in September. Balance will be transferred by June 30, 2013 Page 12 RISK MANAGEMENT Statement of Financial Operating Data Four Months Ended October 31, 2012 RESOURCES: Beginning Net Working Capital Revenues Inter-fund Charges: General liability Property Damage Vehicle Workers' Compensation Unemployment Claims Reimb-Workers' Compensation Claims Reimb-Gen liab/Property Process Fee-Events/Parades Miscellaneous Skid Car Training NSF Fee Interest on Investments Other Interest TOTAL REVENUES TOTAL RESOURCES Appropriations/Expenditures Direct Insurance Costs: GENERAL LIABILITY 5201 Settlement / Benefit 5202 Defense 5203 Professional Service 5204 Insurance 5205 Loss Prevention 5206 Miscellaneous 5207 Repair I Replacement Total General Liability PROPERTY DAMAGE 5204 Insurance 5207 Repair I Replacement Total Property Damage VEHICLE 5203 Professional Service 5204 Insurance 5205 Loss Prevention 5207 Repair / Replacement Total Vehicle WORKERS' COMPENSATION 5201 Settlement I Benefit 5203 Professional Service 5204 Insurance 5205 Loss Prevention 5206 Miscellaneous Total Workers' Compensation 5201 UNEMPLOYMENT -SettiementlBenefits Total Direct Insurance Costs Insurance Administration: Personnel Services Materials & Service Capital Outlay Total Insurance Administration Transfers Out TOTAL REQUIREMENTS NET Year to Date Budget I Actual I Variance I% of FY I % Coli. $2,000,000 $2,240,791 $240,791 100% 112% 87,444 87,444 0 33% 33% 104,493 104,493 0 33% 33% 57,878 57.878 (0) 33% 33% 480.059 480,059 0 33% 33% 83,333 83,384 51 33% 33% 167 (167) 33% 0% 20,000 923 (19,077) 33% 2% 667 145 (522) 33% 7% 17 37 20 33% 74% 5,333 2,580 (2,753) 33% 16% 30 30 33% nla 5,000 4,232 (768) 33% 28% 17 {17~ 33% 0% 844,408 821,205 {23,2031 330/0 32% 2,844,408 3,061,996 217,588 33% 68% 1% EXf!. I 100,000 83,333 349.862 34,146 4,326 135,600 5,439 45 200 529,618 158,508 5,315 163,823 (429,618) (80,490) 33% 33% 177% 66% a) a) 33,333 333,333 83,333 366 782 5,913 7,061 106,262 78,891 22,948 10,776 218,876 26,272 114,457 83,333 33% 33% 33% 7% 22% 0% a) 633,333 919,379 (286,046) 33% 48% 102,632 56.330 33 158.995 94,430 39,655 134,085 8,202 16,675 33 24,910 33% 33% 33% 33% 31% 23% 0% 28% 2,400 794,729 2,049,679 1,800 1,055,264 2,006,732 600 (260,535) (42,948) 33% 33% 25% 44% ,. Budget Year End Projection Variance $2,000,000 $2,240,791 $240,791 262,333 313,480 173.635 1,440,176 250,000 500 60,000 2,000 50 16,000 15,000 50 262,333 313,480 173,635 1,440.176 250,000 500 60,000 2,000 50 16,000 30 15,000 50 30 2,5331224 4,533,224 300,000 250,000 100,000 1,000,000 250,000 2,533,254 4,774,045 800,000 250,000 90,000 950,000 2401000 30 240,821 (500,000) 10,000 50,000 10,000 1,900,000 307,896 168,990 100 476.986 7,200 21384,186 2,330,000 307,896 168,990 476,886 7,200 21814,086 (430,000) 100 100 {429,9OOJ 2,149,038 1,959,959 {189,079J a) Annual premium paid in July 2012 ,. Contingency is $2,149,038. Page 13 DESCHUTES COUNTY 911 Statement of Financial Operating Data Four Months Ended October 31,2012 Year to Date RESOURCES: Actual Variance Variance Beg. Net Working Capital Revenues $8,000,000 $ 8,883,086 $ 883,086 100% 111% $8,000,000 $8,883,086 $ 883,086 Property Taxes -Current Property Taxes -Prior Federal Grants State Reimbursement Telephone User Tax Data Network Reimb. Jefferson County User Fee Police RMS User Fees Contract Payments Miscellaneous Interest Interest on Unsegregated Tax Total Revenues 2.182.562 61,667 80,000 12,000 250,000 10,000 10,000 14,667 92,983 10,333 3,000 13,333 200 2,740,745 810.592 191,370 62,933 627 2,156 2,525 15,889 131 1,086,222 (1.371,970) 129,703 (80,000) (12,000) (187,067) (10,000) (9.373) (12,511) (92.983) (10.333) (475) 2,556 ~69~ (1,654,523) 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 33% 12% 1030/0 0% 0% 8% 0% 2% 5% 0% 0% 28% 40% 22% 13% a) b) c) d) e) d) d) 6,547.687 185,000 240,000 36,000 750,000 30,000 30,000 44,000 278,950 31.000 9,000 40,000 600 8,222,237 6.547.687 191,370 240,000 36,000 750,000 30,000 31,262 44,000 278.950 31,000 9,000 40.000 600 8,229,869 6,370 1,262 7,632 TOTAL RESOURCES 10,740,745 9,969,308 (771,437) 33% 61% 16,222,237 17,112,955 890,718 REQUIREMENTS: Expenditures Personnel Services Materials and Services Capital Outlay Transfers Out-Reserve Fund Contingency 1,446,830 683,401 187,333 166,667 2,923,182 1,317,366 553,011 500,000 129,464 130,390 187,333 (333,333) 2,923,182 33% 33% 33% 33% 33% % Exp·1 30% 27% 0% 100% nJa f) 4,340,490 2.050,202 562,000 500,000 8,769,545 3,800,000 2,050,202 562,000 500,000 540,490 8,769,545 TOTAL REQUIREMENTS 5,407,413 2,370,377 3,037,036 33% 15% 16,222,237 6,912,202 9,310,035 NET (Resources -Requirements) 5,333,332 7,598,931 2,265,599 . 10,200,753 10,200,753 a) Current year taxes not due until November b) ODOT Project-reimbursements expected to be received over the next 3-4 months c) July/Aug/Sept payments depOSited in Nov; ongoing monthly reimbursements from Office of Emergency Mgmt for MSAG/GIS maintenance d) Annual billings to Police/Fire agencies to be mailed in December e) US Forest Service invoiced $2,156.25 quarterly. Crooked River Ranch billed annually end of June f) Amount appropriated was transferred September 15,2012 £ ! f Page 14 Health Benefits Trust Statement of Financial Operating Data Four Months Ended October 31, 2012 FY2013 Budget Projection Variance RESOURCES Beg. Net Working Capital $13,800.000 $14,551,028 $ 751,028 100% 105% $ 13,800,000 $14,551,028 751,028 Revenues: Internal Premium Charges 4,265,000 4,270,252 5,252 33% 33% 12.795.000 12,795.000 prr Emp -Add'i Prem 16,667 10,920 (5,747) 33% 22% 50.000 50,000 Employee Prem Contribution 210,000 211,510 1,510 33% 34% 630.000 630,000 COIC 433,333 464,525 31,192 33% 36% 1.300,000 1,385,000 85,000 Retiree I COBRA Co-Pay 250,000 316,844 66,844 33% 42% 750,000 900,000 150,000 Medical Services Reimb 323 323 33% nla 323 323 Federal Payment (ERRP) 33% nla • Prescription Rebates 29,697 29,697 33% nla 29,697 29,697 Claims Reimbursements 58,757 58,757 33% nla 58,757 58,757 Vending Machines (Wellness Rebate) 33% nla Interest 26,667 27,754 1.087 33% 35% 80.000 80,000 Total Revenues 5,201,667 5,390,581 188,914 33% 35% 15,605.000 15,928,177 323.717 TOTAL RESOURCES 19,001,667 19,941,609 939,942 92% 105% 29.405,000 30,479,805 1.074.805 REQUIREMENTS Expenditures: Personnel Services (all depts) 66.924 64.530 2,394 33% 32% 200,772 200,772 Materials & Services Claims Paid-Medical 3.343,400 3.903.072 (559.672) 33% 39% a) 10,030,200 11,938.807 (1,908,607) Claims Paid-Prescription 641.200 339.522 301.679 33% 18% a) 1,923,600 1,038,536 885,064 Claims Paid-DentalNision 595,400 553,754 41.646 33% 31% a) 1,786,200 1,693.835 92.365 Claims Refunds (23,347) 23.347 33% nla (23,347) 23,347 Insurance Premiums 116,667 113.096 3,571 33% 32% 350,000 350,000 State Assessments 53,333 89,329 (35.996) 33% 56% 160.000 160,000 Administration Fee 106,667 109.865 (3.199) 33% 34% 320,000 320,000 Preferred Provider Fee 16.667 16,790 (123) 33% 34% 50.000 50,000 Health Impact 18,333 17,319 1.015 33% 31% 55,000 55,000 Refund -ERRP 58,552 (58.552) 33% nla b) 58,552 (58.552) Other -Administration 21.784 19,452 2.333 33% 30% 65,353 65,353 Other -Wellness 35.000 7,103 27.897 33% 7% 105,000 105,000 Admin & Welln..s 4,948,451 5.204,506 (256,055) 33% 35% 14,845,353 15,811,737 (966.384) Deschutes On-site Clinic Healthstat 228,000 207,489 20,511 33% 30% c) 684,000 684,000 Medical Supplies 10,000 5.043 4,957 33% 17% 30,000 30,000 Equipment 333 369 (36) 33% 37% 1,000 1,000 Other 7,144 23,207 (16.063) 33% 108% 21,433 21,433 Total DOC 245.478 236,108 9,370 33% 32% 736,433 736.433 Deschutes On-site Pharmacy Contracted Services 102,762 106,578 (3,816) 33% 35% c) 308.287 308.287 Medication and Drugs 333,333 399.388 (66,054) 33% 40% c) 1,000,000 1.000,000 Start Up Costs-Take Care 59,898 59,898 33% nla c) 59,898 (59.898) Other 5,520 5,671 (152) 33% nla 16.559 16.559 Total Pharmacy 441,615 571,535 (129,920) 33% nla 1.324.846 1.384.744 (59,898) Capital Outlay 33 33 33% nla 100 100 Contingency 4,099.165 4.099,165 33% nla 12,297,496 12.297,496 TOTAL EXPENDIREQUIREMNTS 9.360.051 6,076,678 3,724,988 33% 21% 29,405,000 18,133,685 11,271,315 NET (Resources· RequiremenlS) 9,641,615 13.864.930 4,664.930 12.346,119 12,348,119 IRevenues less Expenditures (W,OD7) (2,204.908)1 a) Projection based on annualizing 17 weeks of claims paid. YTD actual is $280,765 per week b) Disallowance of Early Retiree Reinsurance Program items (Reported as revenue in FY 2012) c) YTD Actual include estimates: October Healthstat, July through October Take Care Admin, September & October "ingredient" costs and Start up costs (prior year). These items had not been paid as of October 31. 2012 I r Deschutes County -Fair and Expo Center YfD-Budget Basis Commissioners Statement of Financial Operating Data Four Months Ended October 31.2012 RESOURCES: Beg. Net Working Capital Receipts: Special Events Revenues Interest Storage Camping at F & E Horse Stall Rental Concession % -Food Rights (Signage. etc.) Interfund Contract Miscellaneous Total Receipts Transfers In General Fund (001) Room Tax (160) Welcome Center (170) Annual County Fair (619) Year to Date Budget (3/12 ofl annual) I Actual I Variance IFY % IColi. % $ 46,373 $ 35,055 $ (11,318) 202.526 90,553 (111,973) 500 130 (370) 19,147 8,156 (10,991) 2,000 (2,000) 10,000 16,367 6,367 63,333 25.806 (37,528) 31,667 16.000 (15,667) 6,667 800 (5,867) 2.267 756 {1.510} 100% 76% 33% 15% 33% 9% 33% 14% 33% 0% 33% 55% 33% 14% 33% 17% 33% 4% 33% nfa 338,106 158,568 (179,539) 33% 16% 56,667 56,668 33% 33% 8.581 8,580 33% 33% 27,600 27,600 33% 33% 88,086 150,000 61,914 33% 57% FY 2013 Budget $ 46,373 607,578 1,500 57.441 6,000 30.000 190,000 95.000 20.000 6,800 1,014,319 170.000 25,744 82.800 264,259 YearEnd Projection $ 35,055 546.131 1.130 50,597 6,000 46,367 184,806 95,000 20.000 6,856 956,886 170,000 25,744 82,800 264,259 Variance I $ (11,318) (61.447) (370) (6,844) 16.367 (5.194) 56 (57,433) Total Transfers In 180,934 242,848 61,914 542,803 542,803 TOTAL RESOURCES 565,414 436,470 (128,943) 33% 27% 1,603,495 1,534,744 (68,751) REQUIREMENTS: Expenditures: Personnel Services Materials and Services Debt Service Capital Outlay Total Expenditures 277,294 168,741 38,040 4,753 488,828 270,600 151,499 9,000 431,099 6,694 17.242 38,040 {4,247) 57,729 I Exp. %1 33% 33% 33% 30% 33% 0% 33% 63% 831,882 506,223 114.119 14,259 1,466,483 825.210 510,127 114,119 14,259 1,463,715 6,672 (3,904) 2,768 Contingency 45,671 45,671 33% nfa 137,012 137,012 TOTAL REQUIREMENTS 534,498 431,099 103,399 33% 27% 1,603,495 1,463,715 139,780 NET (Resources -Requirements) 30,915 5,371 {25,5441 71,028 71,028 Page 16 00 u ~ ~ 0 ~ ~ ~ ~ < ~ ~ ~ < U 00 ~ ~ u ;>-...... = ~ 0 u '€ 0 z • -= = 5 ~ --:S 11) ~ • Deschutes County North County Services Building Inception through October 31,2012 RESOURCES: Beginning Net Working Capital Loan Proceeds, net of issuance costs Resources from Fund 140 Resources from Fund 142 Transfer in Interest Revenue Total Resources EXPENDITURES: Materials & Services Arch itectu re/Des ign Engineering 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 Received or Expended 1,402,013 25,000 600,000 4,879 2,031,892 47,610 5,492 759 11,716 3 65,580 1,402,013 230 1,402,243 1,467,823 564,069 ACTUAL Encumbrances ' & Commitments 25,000 25,000 25,000 (25,000) Project to Date I 1,402,013 a) 25,000 b) 600,000 4,879 2,031,892 72,610 b) 5,492 759 11,716 3 90,580 1,402,013 a) 230 1,402,243 1,492,823 539,069 I Budoet· I I 3,400,000 1,402,013 25,000 700,000 13,740 5,540,753 Proiected I I 3,400,000 1,402,013 25,000 700,000 13,740 5,540,753 Variance 325,000 75,000 13,150 75,000 20,000 508,150 1,402,013 3,300,000 4,702,013 313,513 5,523,676 17,077 325,000 75,000 13,150 75,000 20,000 3 508,153 1,402,013 3,300,000 4,702,013 5,210,166 330,587 p~ {3~ 313,513 (3) 313,510 * The project budget is the consolidation of FY 2012 (actual and unexpended budget) and FY 2013 adopted budget 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) i' North County Services Building -Fund 462 ENCUMBRANCES AND COMMITMENTS Through October 31. 2012 Vendor Descri~tion Commitment Amount Amount Paid • Balance Due BLRB/GGL Architects Design Programming 25,000 25,000 BLRB/GGL Architects Construction Documents 25,000 25,000 BLRB/GGL Architects Evergreen School Assessment-Estimate 13,750 13,750 BLRB/GGL Architects Design Phase 720 BLRB/GGL Architects Design Development Phase 3,745 BLRB/GGL Architects Schematic Design Phase 3,570 BLRB/GGL Architects Planning -Redmond Parking 300 Total Fee 63,750 47,085 25,000 BLRB/GGL Architects Reimburseable Expenses 525 Total Payments to Architects 47,610 25,000 Deschutes County Bethlehem Inn (Fund 128) Four Months Ended October 31,2012 Budget Actual Variance IFY%I con. %1 Budget I Projection IVariance RESOURCES: 8eg. Net Working Capital $(2,710,000) $(2,710,173) $ (173) 100% 100% $(2,710,000) $(2,710,173) $ (173) Revenues Grants· Private 33,531 (33,531) 33% 0% 100,592 (100,592) Lease Payments 8,136 10,170 2,034 33% 42% 24,408 24,408 Total Revenues 41,667 10,170 (31,497) 33% 8% 125,000 24,408 (100,592) Transfers In: Project Development (140) 550,000 (550,000) 33% 0% 1,650,000 . (1,650,000) Gen Capital Res (143) 353,333 ~353,333~ 33% 0% 1,060,000 -~1,O60,0001 TOTAL RESOURCES (1,765.000) (2,700,003) (935,003) 33% ·2160% 125,000 (2,685,765) (100,765) REQUIREMENTS: Expenditures Debt Service: Interest Expense Interest Payment 8,333 33,333 5,429 2,905 33,333 33% 33% Exp. %1 22% 0% a) 25,000 100,000 16,500 8,500 100,000 TOTAL REQUIREMENTS 41,667 5,429 36,238 33% 4% 125,000 16,500 100,000 NET (Resources -Requirements) ~1,806,667) ~2,705,432) ~898,765) b) {2,702,265) ~765} a) Interest on October 2012 negative cash balance: $1,313.42. b) Inception through Otober 31,2012 Revenues -Lease Payments $ 58,986 Expenditures: Land/Building (Amertitle) • July 2007 2,241,313 Hickman Williams 17,578 City of Bend -May 2008 250,000 KN EX CO 5,289 Kleinfelder 3,732 Total expended on facility 2,517,913 Interest on Negative Cash Balance 246,505 Total expended 2.764.418 Net $(2.705,432) Deschutes County General Support Services -BOCC Conference/Seminar, EducationfTraining and Travel Expenditures and BOCC -County College Expenditures FY2013 BOCC Conference & Travel T~rn~my_~i)~~__ ~~nfl~~!11_! EducfTrClLn!!1~ Travel Meals ......... --~-~-- Accommodations ......._---,_. Airfare tJlJI~~ge reim bu rS~11l ent Ground Transport/Parking AI~n Unger_ .. __. _CO.!lf/Sem ~_Ec!~cI1"~~~l1il1~_ Travel Meals -------Accommodations .--~--~~------------~~---- Airfare ..............._------- _ Mileag~ !~~~~.':lrsement ____ Ground Transport/Parking --~---.- 30 20 127 384 35 30 566 65 112 65 12 790 790 305 429 YTD Total 30 20 127 1 74 35 1,386 ---------------- 370 429 112 734 910._Total.Unger ._ ----- 1=----;------------.-..-................ --~=-:-.-----------------~ Tony DeBone _Q.0_r1f/~~J11_ & Ec!.':l~!.ainin9.. .. Travel Meals Accommodations Airfare ! otal -~QCC Department _ Conf/~~f'l1& EducfTr~I1!I1.g Travel Meals --:--c---- Accom modations ......--.,--~.----------~--- Airfare .... _--.. ---:----;------ .... ~le~ge!3eimbursement . Ground Transport tal=]roCC~oepartment_~_._ 13 Budget _ent of FY 2013 .l?lJ~get_Expended B9CC County College Office/~~pi~r ~l.lpplie~ Meeting Supplies Total BOCC County College 30 125 20 ........_-------_._. 127 496 35 125 678 5 15 85 . -~--------_....... 761 846 515 429 775 915 ....----------- 20 857 1,260 1,756--------------------~ 35 2,893 3,711-.-_... , ...-~--... , -------~-- 811 15,250 24.3% 85 1,572 1,657 -~.~~----~.-~.. -~-----......--~----------=--~:-. TE:__~~ve amounts include only t~()se_~}{p~l1ditures proce~seL2~Ym~"-t.~~__ .. ____ nal conference and travel costs ma have been incurred, but not rocessed for a ment. 11/4/2012