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HomeMy WebLinkAboutTax-Finance UpdateMonthly Meeting with Board of Commissioners Finance Director/Treasurer AGE NDA May 23, 2011 (1) Monthly Investment Report (2) April 2011 Financials eschutes aunt e-' 0 H O Zzr () ot. vestment 'ort olio As • ;747111, ow o a e o e e e O M M O lc' O O O O O O O M O 4 to 4) Q Cl)c c0 IL O (9 f6 Z w E a) m (1) E o U n a) E 0 0 1- i 0 .n 00) eLm �U c <0)< H a) U) -o ti m CO LO N 0 0) LO U H O m 0 (0 -J e 0 0 O O 1 CO 0101 Q) ti Qi 49 V! Total Investments a� O 2 1.. d 0 0 431 O r N O Average Maturity in Days to O O e e 0 e o O O 10 O LO 0 0 0 0 1� N N N r e+ ii U) E 8 E U) c0 a) Ti 2 U a) (0 'C co 2 7 a) 0 a' Q w a) ~ n. a) Y U lco Time Certificates CT) 03 N a Z 'E.:2 a) CL) 0) E oo E U Total Portfolio: By Investment Types U Deschutes ount� n U • 0 z Market Value Original Cost 0 0 - O 0: 0 O V 0 E O • • O Y O • A • L V � a 0 U U U U U U U U U U U U U U U U U U U U U U U U c U 2 2 U Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z (a Z -. 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U 0 0 LL LL LL 0. U LL 0 0 0 )I ne Cusip Number Investment Description 3133XVDU2 <00<<<<<<0<<Z Z Q Q Q Q Z 0 O Q Q F LL F/- LL LL LL LL LL LL F- LL LL 0 0 LL LL LL LL 0 1- 1- LL LL J> F m Z -, LL a Q- Z Z LL m m a a U a. Z N N Y (0 a D a c0 N a c U o m N a N N N (n , x m (n > T (n an d (1) U x c) cn c 000 M c0 0 0 CO 949746N-16 0 LL CC Q 0 2MX h N O M M M o,co n - n ci (o 2 M 3133XWKU2 w >- 2 X Mco M M � 313371N44 .- 0, CO 0 0 0 0 (0 (o (0 0 N N M i 0 (') m�< 0 X_ 0 - '- 0 - - N m m .n C7 n 0001,...00 (p (o 0 0, ^ 0, c C) 0) C) C) (^ 0 M 0 C) (^ (0(0(0(0(0(0(0(0(0 0- 04 00 0 Z 0 0 U Z 0 0 0 0. 0 0 00 ' 0 m 0 U ' UUt La 0 Ti m U 0, m Y On-a......=. (oacc m Ca 0 VU(00000 o 0NmCCC Z m ` CO-u_ CJmm TO 0 Y Y N Y m NY N S - co N 40Nco"O N Ni �m Q (N a,N N a)(n mtm m w W w(09(A Y C > > O) A m N j - 0 2'5 J N J 0 LL C 10 00 LL L U mtr.Smm (0(0(0(0(0<E(0 (m' (mmm2m(0(¢m03Q¢mmC,0E�� _, -5 0 TU 0— E o U-1 U °,z 2 E 4 E= E E i U i x U U E z U 2 c z z U c1 c E>>= 2 0 0 °) NLL d E u = 10 oZ o E m E_ �' E_LL__u_u. 0 ZLL O 0)ZZLLLL <L,00..= (0 0) 0) 0) Y LL 0 (0 LL LL LL (0 H L.L. 0(0 m D LL a(0 LL LL LL 10 (0 LL_ LL LL 0 0 LL u_ u_ LL 0_ U a LL '00 ▪ 00 U U x Y a. a K N N N m 3 m O 0 LL- 1- o. m v m m Y x 0 m co - a72' m m m an md U A E a) N (0 K Z 0 N O N 0 N E Q 5 N 0 Dal Y L C z m 1' Q N O. - LL C' 2 v> m U at U N c m m 2. E m > E 0 m g- a -' c E m a) 1- m o o v g m o o v E 0(0 o o o E'() C m 0 0 0 2 Y d a` m N N (n U,L m U U LLF- D W Y m C a J CO FT- Memorandum Date: May 12, 2011 To: Board of County Commissioners Dave Kanner, County Administrator From: Marty Wynne, Finance Director RE: Monthly Financial Reports Attached please find April 2011 financial reports for the following funds: General (001), Community Justice — Juvenile (230), Sheriff's (255, 701, 702), Public Health (259), Behavioral Health (275), Community Development (295), Road (325), Community Justice — Adult (355), Commission on Children & Families (370-399), Solid Waste (610), Insurance Fund (670), 9-1-1 (705), Health Benefits Trust (675), and Fair & Expo Center (618). The projected information has been reviewed and updated, where appropriate, by the. respective departments. Cc: All Department Heads RESOURCES: Beg. Net Working Capital Revenues Property Taxes Gen. Rev. - excl. Taxes Assessor County Clerk BOPTA District Attorney Finance/Tax Veterans Property Management Grant Projects Total Revenues TOTAL RESOURCES REQUIREMENTS: Expenditures Assessor County Clerk BOPTA District Attorney Finance/Tax Veterans Property Management Grant Projects Non -Departmental Contingency Transfers Out TOTAL REQUIREMENTS NET (Resources - Requirements) GENERAL FUND Statement of Financial Operating Data Ten Months Ended April 30, 2011 Year to Date Budget Actual Variance FY Coll %° $ 8,300,000 $ 9,677,699 $ 1,377,699 Revised Year End $ Budget Projection Variance 100% 117% $8,300,000 $9,677,699 $ 1,377,699 17,138,333 20.173,967 3,035,634 83% 98% 1,997,615 2,146,746 149,131 83% 90% a) 663,075 798,014 134,939 83% 100% b) 1,017,262 1,221,727 204,465 83% 100% 10,332 13,077 2,745 83% 105% b) 261,750 139,396 (122,354) 83% 44% 150,167 194,349 44,182 83% 108% b) 56,555 50,658 (5,897) 83% 75% 75.943 81,124 5,181 83°ro 89% 1,667 1,667 (0) 83% 83% 21,372,699 24,820,726 3,448,027 83% 97% 29,672,699 34,498,425 4,825,726 83% 102% 2.818,516 1,236,773 62.836 4,068,439 705,758 218,498 211,023 93,503 1,849,489 3,401,895 14,666,730 13,114,303 27,781,033 1,891,666 2,667,417 1,109,471 58,941 3,970.302 687,634 216,714 211,551 95,949 1,041,697 10,059,675 13,513,061 23,572,736 10,925,689 151,099 127,302 3,895 98,137 18,124 1,784 (528) (2,446) 807,792 3,401,895 4,607,055 (398,758) 4,208,297 9,034,023 Beginning NWC per Proposed Budget Exp. 83% 79% 83% 750/0 83% 78% 83% 81% 83% 81% 83% 83% 83% 84% 83% 86% 83% 47% 83% n/a 83% 57% 83% 86% 83% 71% c) d) 20,566,000 2,397,138 795,690 1,220,714 12,398 314,100 180,200 67,866 91,132 2,000 20,996,770 2,497,138 795,690 1,530,344 12,398 270,300 200,200 67,866 91,132 2,000 430,770 100,000 309,630 (43,800) 20,000 25,647,238 26,463,838 816,600 33,947,238 36,141,537 2,194,299 3,382,219 3,287,219 1,484,127 1,381,923 75,403 75,403 4,882,127 4,778,777 846,910 833,910 262,197 262,197 253,227 253,227 112,203 112,203 2,219,387 2,119,387 4,082,274 - 17,600,074 13,104,246 15,737,164 15,737,164 33,337,238 28,841,410 4,495,828 610,000 7,300,127 6,690,127 95.000 102,204 103.350 13,000 100,000 4,082,274 4,495,828 7,300,000 a) YTD Actual includes annual payments: Federal in lieu of taxes - $471,913 and State tax on electric co-ops - S464,452. Justice Courts fines projected to be $90,000 more than budgeted. Interest projected to be $10,000 more that budgeted b) YTD Actual includes three quarterly payments of the A&T grant. c) Revised Budget and Year End Projection include $2,763,000 transfer of "one time resources". d) Appropriation transferred to Fund 575 - $610,000 COMM JUSTICE -JUVENILE Statement of Financial Operating Data Ten Months Ended April 30, 2011 Budget Year to Date Actual Variance FY Coll. RESOURCES: Beg. Net Working Capital $ 987,000 $ 1,039,997 $ Revenues Federal Grants 12,939 SB #1065 -Court Assess. 50,000 Discovery Fee 13,333 Food Subsidy 31,667 OYA Basic & Diversion 283,338 Inmate/Prisoner Housing 83.333 Inmate Commissary Fees 83 Contract Payments 73,742 Miscellaneous 250 MIP Diversion Fees 833 Interest on Investments 14.167 Leases 2,000 Grants - Private 417 Behavioral Health 5,000 CCF Interfund Grant 50,413 Gen Fund Grant -Crime Prev. 16,667 Total Revenues 638,182 386,887 Transfers In -General Fund 4,619,321 4,619,321 TOTAL RESOURCES 6,244,503 6,046,205 7,985 42.897 11,083 20.355 103,769 53,550 133 70.070 70 170 6.839 2,000 1.397 3.319 48.250 15.000 REQUIREMENTS: Expenditures Community Justice -Juvenile Personal Services 2,469,963 Materials and Services 999,905 Capital Outlay 83 Juvenile Resource Center Personal Services 52,997 100% 105%. (4,954) 83% 51% a) (7,103) 83% 71% b) (2,250) 83% 69°/ b) (11,312) 83Y 54% b) (179,569) 83% 31°/ c) (29,783) 83% 54% d) 50 83% 133% (3,672) 83% 79% (180) 83% 23°/ (663) 83% 17% b) (7,328) 83% 40% 831 83% 980 83% 279% (1,681) 83% 55% b) (2,163) 83% 80% e) (1,667) 83% 75% (251,295) 83% 51% Revised Budget Year End Projection Variance $ 987,000 $ 1,039,997 S 52.997 15,527 60,000 16,000 38,000 340,006 100,000 100 88,490 300 1,000 17,000 2,400 500 6,000 60,495 20,000 15.527 51.500 13.300 27.150 266,358 70.000 170 85.000 100 200 7,850 2,400 1,500 4,000 96,500 20,000 (8,500) (2.700) (10,850) (73,648) (30.000) 70 (3.490) (200) (800) (9.150) 1.000 (2,000) 36,005 765,818 661,555 (104,263) 83°/ 83% 5.543,186 5,543,186 (198,298) 83% 83% 7,296,004 7,244,738 (51,266) Exp. % 2,295,900 174,063 83% 77% f) 2,963,956 2,765,000 198,956 871,281 128,624 83% 73% g) 1,199,886 1,046.364 153.522 83 83°/ 0% 100 - 100 1,929.253 1,797,234 132,019 83% 78% h) 2.315,104 2,165,000 150,104 142,435 3,810 83% 81% 175,494 167.000 8.494 Materials and Services 146,245 Contingency 534,553 TOTAL REQUIREMENTS NET (Resources - Requirements) 534,553 83% nfa 641,464 - 641.464 6,080,002 5,106,850 973,152 83% 70% 7,296,004 6,143,364 1,152.640 164,501 939,355 774,854 1,101,374 1,101,374 Beginning NWC per Proposed Budget 1,101,374 a) Third quarter Federal Grant reimbursement of S4,150 is expected in May b) Revenues trending less than projected due to reduction in use of services and lower juvenile populations c) OYA monies collected in Nov, Feb. May, and June - New reduction due to under -utilization of Maplestar treatment foster care - (population of kids in Maplestar less than anticipated in the original budget) $78.000 payment anticipated in May d) Revenue is generated when non -Deschutes juveniles utilize facility - less utilization than anticipated to date e) Additional funding from CCF allocated for Juvenile programs f) Personnel savings due to approximately 3.00 FTE unfilled g) DHS/BRS match payments and Maplestar contract payments are less than originally budgeted due to reduction in youth using the program h) Personnel savings due to less on-call and overtime for the detention facility SHERIFF - Fund 255 Statement of Financial Operating Data Ten Months Ended April 30, 2011 Year to Date Budget Actual Variance FY % Coll. % RESOURCES: Beg. Net Working Cagslt<i $ Revenues L� Enf Dist Rurai Total Revenues 11 388,283 9,5-1 152 30, 412, 831 24, 647, 761 TOTAL RESOURCES 30,412,831 REQUIREMENTS: EXPENDITURES & TRANSFERS Sheriffs Division 2,475,043 Civil 685,363 Automotive/Communications 1,210,863 Investigations/Evidence 1,375,660 Patrol/Civil/Comm Supp 6,650,543 Records 550,322 Adult Jail 8,212,387 Court Security 234,043 Emergency Services 145,368 Special Services Division 1,035,337 Regional Work Center 2,410,202 Training Division 275,000 Other Law Enforcement Svcs 497,431 Non -Departmental 235,848 Contingency 4,252,756 Transfer Out - Jail Remodel 83,333 Transfers Out - DIS Fund 83,333 $ 100% 83% (1,817,C91) 83% (5,765,070) 83% 24,647,761 (5,765,070) 83% 2,595,048 658,288 1,234,437 1,240,082 6,495,235 511,379 7,276,162 223,158 142,827 919,610 2,209,180 213,424 499,211 269,182 100,000 60,539 (120,005) 27,075 (23,574) 135,578 155,308 38,943 936,225 10,885 2,541 115,727 201,022 61,576 (1,780) (33, 334) 4,252,756 (16,667) 22,794 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% n/a Revised Budget Year End Projection Variance 66% 829.457 1 5 70% 13.,665,939 11,490,629 (2,175,310) 68% 36,495,396 30,076,195 (6,419,201) 68% 36,495,396 30,076,195 (6,419,201) Exp. % 87% 80% 85% 75% 81% 77% 74% 79% 82% 74% 76% 65% 84% 95% n/a n/a 61% a) b) c) b) b) b) d) e) fl 2,970,051 2,979,177 (9,126) 822,436 775,971 46,465 1,453,036 1,461,292 (8,256) 1,650,792 1,563,236 87,556 7,980,651 7,704,326 276,325 660,386 637,571 22,815 9,854,864 9,226,054 628,810 280,851 267,835 13,016 174,441 167,372 7,069 1,242,404 1,233,596 8,808 2,892,242 2,700,917 191,325 330,000 284,916 45,084 596,917 590,914 6,003 283,018 283,018 5,103,307 - 5,103,307 100,000 100,000 100,000 100,000 TOTAL REQUIREMENTS 30,412,832 24,647,761 5,765,070 83% 68% 36,495,396 30,076,195 6,419,201 NET (Resources - Requirements) Beginning) NWC per Proposed Budget a) Higher than budgeted employee vacation sell back. Appropriation transfer pending b) Delay in filling open positions will result in lower personnel expenditures for FY 2011 c) Higher than planned M & S expenses. Appropriation transfer pending d) Unfilled budgeted positions and no planned jail bed rental. Forecast includes $350,000 for JMS software in Qtr 4 e) Unfilled budgeted positions and lower material and service expenditures projected for FY 2011 f) Personnel expenses will be lower than planned due to employee transfers Fund 701 LED -Countywide Statement of Financial Operating Data Ten Months Ended April 30, 2011 Year to Date Budget Actual Variance FY % Coll. % 1 RESOURCES: Beg. Net Working Capital $4,722,862 $ 5,609,156 $ 886,294 100% 119% $ 4,722,862 $5,609,156 $ 886,294 Tax Revenues - Current 12,377,995 14,218,258 1,840,263 83% 96% 14,853,594 14,853,594 - Tax Revenues - Prior 535,000 671,841 136,841 83% 105% 642,000 727,000 85,000 Federal Grants 29,167 48,563 19,396 83% 139% 35,000 48,563 13,563 State Grant 40,396 54,332 13,936 83% 112%a) 48,475 71,627 23,152 Transp. of State Wards 4,167 3,321 (846) 83% 66% 5,000 5,000 - SB 1145 1,645,550 1,854,463 208,913 83% 94%b) 1,974,660 1,854,463 (120,197) Des. Cty Video Lottery Grant 4,167 - (4,167) 83% o% 5,000 5,000 - Des Cty Court Security 79,167 79,046 (121) 83% 83% 95,000 95,000 - Des Cty Juvenile Contract - 4,994 4,994 83% n/a 4,994 4,994 Title 111 Reimbursement 125,000 154,996 29,996 83% 103% 150,000 154,996 4,996 Transport 3,333 424 (2,909) 83% 11% 4,000 4,000 - DC Fair & Expo Center - 4,185 4,185 83% n/a 4,185 4,185 Inmate Commissary Fees 40,000 59,799 19,799 83% 125% c) 48,000 68,000 20,000 Work Center Work Crews 20,833 43,290 22,457 83% 173% d) 25,000 50,000 25,000 Concealed Handgun Classes 5,000 3,500 (1,500) 83% 58% 6,000 6,000 - Soc Sec Incentive -Fed 4,167 6,000 1,833 83% 120% 5,000 6,000 1,000 Miscellaneous 4,167 5,799 1,632 83% 116% 5,000 6,000 1,000 Oregon Mentors - 11,222 11,222 83% n/a e) 15,000 15,000 Medical Services Reimb 10,000 13,142 3,142 83% 110% 12,000 18,000 6,000 Restitution 833 3,520 2,687 83% 352% 1,000 5,000 4,000 Sheriff Fees 133,333 211,996 78,663 83% 132% f) 160,000 230,000 70,000 Interest 23,611 42,901 19,290 83% 151% 28,333 53,075 24,742 Interest on Unsegregated 2,944 1,598 (1,346) 83% 45% 3,533 3,533 Rentals - 2,500 2,500 83% n/a - 2,500 2,500 Donations - 200 200 83% n/a - 200 200 Sale of Reportable Assets - 1,257 1,257 83% n/z. 1,257 1,257 Total Revenues 15,088,830 17,501,988 2,413,158 83% 97% 18,106,595 18,293,827 187,232 TOTAL RESOURCES 19,811,692 23,111,144 3,299,452 83% 101% 22,829,457 23,902,983 1,073,526 REQUIREMENTS: Department Sheriffs Services Civil Auto/Comm Adult Jail Court Security Emer Svcs Special Services Work Center Training Other (CODE, Forensic) Internal Services Transfer to Debt Service Transfer to Jail Remodel Transfer for Reserve Fund Contingency Exp. % 2,341,390 2,454,916 (113,526) 83% 87% 2,809,668 2,818,301 (8,633) 685,363 658,288 27,075 83% 80% 822,436 775,971 46,465 435,911 444,397 (8,487) 83% 85% 523,093 526,065 (2,972) 8,212,387 7,276,162 936,225 83% 74% 9,854,864 9,226,054 628,810 234,043 223,158 10,885 83% 79% 280,851 267,835 13,016 145,368 142,827 2,541 83% 82% 174,441 167,372 7,069 836,552 743,045 93,507 83% 74% 1,003,862 996,746 7,117 2,410,202 2,209,180 201,022 83% 76% 2,892,242 2,700,917 191,325 167,750 130,189 37,561 83% 65% 201,300 173,799 27,501 497,431 499,211 (1,780) 83% 84% 596,917 590,914 6,003 34,660 134,860 (100,200) 83% 324% 41,592 41,592 - 83,333 60,539 22,795 83% 61% 100,000 100,000 83,333 100,000 (16,667) 83% 100% 100,000 100,000 - 83,333 - 83,333 83% 0% 100,000 100,000 - 2,773,492 - 2,773,492 83% 0% 3,328,190 - 3,328,190 Total Requirements 19,024,548 15,076,772 3,947,775 66% 22,829,457 18,585,566 4,243,891 Net 787,144 8,034,373 7,247,228 5,317,417 5,317,417 Beginning NWC per Proposed Budget 5,108,671 a) Timing of reimbursements for the Emergency Planning Grant b) Funding reduction from Dept of Corrections c) Higher than planned inmate telephone use and commissary purchases d) Work Crew revenue from USFS was not planned e) Unplanned revenue for the "Children of Incarcerated Parents" program f) Revenue for concealed weapons permits and civil papers will exceed budget Year End Budget Projection Variance RESOURCES: Beg. Net Working Capital $4,722,862 $ 5,609,156 $ 886,294 100% 119% $ 4,722,862 $5,609,156 $ 886,294 Tax Revenues - Current 12,377,995 14,218,258 1,840,263 83% 96% 14,853,594 14,853,594 - Tax Revenues - Prior 535,000 671,841 136,841 83% 105% 642,000 727,000 85,000 Federal Grants 29,167 48,563 19,396 83% 139% 35,000 48,563 13,563 State Grant 40,396 54,332 13,936 83% 112%a) 48,475 71,627 23,152 Transp. of State Wards 4,167 3,321 (846) 83% 66% 5,000 5,000 - SB 1145 1,645,550 1,854,463 208,913 83% 94%b) 1,974,660 1,854,463 (120,197) Des. Cty Video Lottery Grant 4,167 - (4,167) 83% o% 5,000 5,000 - Des Cty Court Security 79,167 79,046 (121) 83% 83% 95,000 95,000 - Des Cty Juvenile Contract - 4,994 4,994 83% n/a 4,994 4,994 Title 111 Reimbursement 125,000 154,996 29,996 83% 103% 150,000 154,996 4,996 Transport 3,333 424 (2,909) 83% 11% 4,000 4,000 - DC Fair & Expo Center - 4,185 4,185 83% n/a 4,185 4,185 Inmate Commissary Fees 40,000 59,799 19,799 83% 125% c) 48,000 68,000 20,000 Work Center Work Crews 20,833 43,290 22,457 83% 173% d) 25,000 50,000 25,000 Concealed Handgun Classes 5,000 3,500 (1,500) 83% 58% 6,000 6,000 - Soc Sec Incentive -Fed 4,167 6,000 1,833 83% 120% 5,000 6,000 1,000 Miscellaneous 4,167 5,799 1,632 83% 116% 5,000 6,000 1,000 Oregon Mentors - 11,222 11,222 83% n/a e) 15,000 15,000 Medical Services Reimb 10,000 13,142 3,142 83% 110% 12,000 18,000 6,000 Restitution 833 3,520 2,687 83% 352% 1,000 5,000 4,000 Sheriff Fees 133,333 211,996 78,663 83% 132% f) 160,000 230,000 70,000 Interest 23,611 42,901 19,290 83% 151% 28,333 53,075 24,742 Interest on Unsegregated 2,944 1,598 (1,346) 83% 45% 3,533 3,533 Rentals - 2,500 2,500 83% n/a - 2,500 2,500 Donations - 200 200 83% n/a - 200 200 Sale of Reportable Assets - 1,257 1,257 83% n/z. 1,257 1,257 Total Revenues 15,088,830 17,501,988 2,413,158 83% 97% 18,106,595 18,293,827 187,232 TOTAL RESOURCES 19,811,692 23,111,144 3,299,452 83% 101% 22,829,457 23,902,983 1,073,526 REQUIREMENTS: Department Sheriffs Services Civil Auto/Comm Adult Jail Court Security Emer Svcs Special Services Work Center Training Other (CODE, Forensic) Internal Services Transfer to Debt Service Transfer to Jail Remodel Transfer for Reserve Fund Contingency Exp. % 2,341,390 2,454,916 (113,526) 83% 87% 2,809,668 2,818,301 (8,633) 685,363 658,288 27,075 83% 80% 822,436 775,971 46,465 435,911 444,397 (8,487) 83% 85% 523,093 526,065 (2,972) 8,212,387 7,276,162 936,225 83% 74% 9,854,864 9,226,054 628,810 234,043 223,158 10,885 83% 79% 280,851 267,835 13,016 145,368 142,827 2,541 83% 82% 174,441 167,372 7,069 836,552 743,045 93,507 83% 74% 1,003,862 996,746 7,117 2,410,202 2,209,180 201,022 83% 76% 2,892,242 2,700,917 191,325 167,750 130,189 37,561 83% 65% 201,300 173,799 27,501 497,431 499,211 (1,780) 83% 84% 596,917 590,914 6,003 34,660 134,860 (100,200) 83% 324% 41,592 41,592 - 83,333 60,539 22,795 83% 61% 100,000 100,000 83,333 100,000 (16,667) 83% 100% 100,000 100,000 - 83,333 - 83,333 83% 0% 100,000 100,000 - 2,773,492 - 2,773,492 83% 0% 3,328,190 - 3,328,190 Total Requirements 19,024,548 15,076,772 3,947,775 66% 22,829,457 18,585,566 4,243,891 Net 787,144 8,034,373 7,247,228 5,317,417 5,317,417 Beginning NWC per Proposed Budget 5,108,671 a) Timing of reimbursements for the Emergency Planning Grant b) Funding reduction from Dept of Corrections c) Higher than planned inmate telephone use and commissary purchases d) Work Crew revenue from USFS was not planned e) Unplanned revenue for the "Children of Incarcerated Parents" program f) Revenue for concealed weapons permits and civil papers will exceed budget Fund 102 LED Rural Statement of Financial Operating Data Ten Months Ended April 30, 2011 Year to Date Budget Actual Variance FY % Coll. % IYear End Budget Projection Variance RESOURCES: Beg. Net Working Capital $ 1.905,939 $ 2,498,487 $ 592,548 100% 131% $ 1,905,939 $ 2,498,487 $ 592,548 Revenues Tax Revenues - Current 6,256,872 7,159,680 902,808 83% 95% 7,508,247 7,508,247 - Tax Revenues - Prior 261,667 334,109 72,442 83% 106% 314,000 371,000 57,000 Federal Grants 1,667 13,326 11,659 83% 666%a) 2,000 13,326 11,326 Federal Grants-BLM 7,608 7,608 83% n/a - 10,000 10,000 US Forest Service 63,750 64,125 375 83% 84% 76,500 78,750 2,250 State Grant 156,361 81,519 (74,842) 83% 43% 187,633 187,633 - SB#1065Court Assessmt 55,833 42,897 (12,936) 83% 64% 67,000 50,000 (17,000) Marine Board License Fee 118,694 49,842 (68,852) 83% 35%b) 142,433 187,433 45,000 Des Cty General Fund Gr 585,298 - (585,298) 83% 0% c) 702,358 702,358 - Des Cty Transient Room 1 1,623,035 1,623,035 - 83% 83% 1,947,642 1,947,642 - City of Sisters 360,546 360,546 - 83% 83% 432,655 432,655 - Des Cty Tax/Fin Contract 833 - (833) 83% 0% 1,000 1,000 Des Cty CDD Contract 45,305 45,305 - 83% 83% 54,366 54,366 Des Cty Solid Waste Cont 45,305 45,305 - 83% 83% 54,366 54,366 Des Cty Clerk/Election 1,667 675 (992) 83% 34% 2,000 2,000 - School Districts 83,333 32,725 (50,608) 83% 33%d) 100,000 50,000 (50,000) Claims Reimbursement - 8,472 8,472 83% n/a - 8,472 8,472 Security & Traffic Reimb 10,833 1,081 (9,752) 83% 8% 13,000 13,000 - Seat Belt Program 5,000 5,700 700 83% 95% 6,000 6,000 - Miscellaneous 8,333 7,651 (682) 83% 77% 10,000 10,000 - Restitution 417 1,058 641 83% 212% 500 1,500 1,000 Sheriff Fees 8,333 8,150 (183) 83% 82% 10,000 10,000 - Court Fines & Fees 70,833 106,232 35,399 83% 125%e; 85,000 120,000 35,000 Impound Fees 12,500 5,400 (7,100) 83% 36% 15,000 15,000 - Restitution - Street Crimes 417 - (417) 83% 0% 500 500 - Interest 8,333 17,396 9,063 83% 174% 10,000 20,000 10,000 Interest on Unsegregated 1,500 803 (697) 83% 45% 1,800 1,800 - Donations - 11,090 11,090 83% n/a f) - 11,090 11,090 Sale of Reportable Assets 8,333 32,762 24,429 83% 328%g; 10,000 32,762 22,762 Sale of Equip & Material 5,000 3,569 (1,431) 83% 59% 6,000 10,000 4,000 Total Revenues TOTAL RESOURCES REQUIREMENTS: Department Sheriffs Services Auto/Comm Investigations Patrol Records Special Services Training Internal Services Transfer for Reserve Contingency Net 9,799,998 10,070,060 270,062 50% 86% 11,760,000 11,910,900 150,900 11,705,937 12,568,547 862,610 50% 92% 13,665,939 14,409,387 743,448 Exp. °/a 133,652 140,133 (6,480) 83% 87% 160,383 160,876 (493) 774,953 790,040 (15,087) 83% 85% 929,943 935,227 (5,284) 1,375,660 1,240,082 135,578 83% 75% 1,650,792 1,563,236 87,556 6,650,543 6,495,235 155,307 83% 81% 7,980,651 7,704,326 276,325 550,322 511,379 38,943 83% 77% 660,386 637,571 22,815 198,785 176,565 22,220 83% 74% 238,542 236,850 1,691 107,250 83,235 24,015 83% 65% 128,700 111,117 17,583 34,522 134,322 83% 324% 41,426 41,426 - Fund 83,333 83,333 83% 0% 100,000 100,000 - 1,479,264 1,479,264 83% 0% 1,775,117 - 1,775,117 70% 11.111111111.1129 2.175,310 317,655 2,997,557 2,679,902 2,918,758 2,918,758 Beginning NWC per Proposed Budget 2,936,523 a) Detective overtime reimbursements from HIDTA b) Contract increased for purchase of new boat. Payments will be received in Qtr 4 c) Grant will be received in June 2011 d) Less than planned revenue due to lower billing rates and hours worked e) Revenue from traffic fines will exceed budget f) Animal Rescue Facility donations g) Proceeds from sale of used patrol vehicles were higher than estimated RESOURCES: Beg. Net Working Capital Revenues PUBLIC HEALTH Statement of Financial Operating Data Ten Months Ended April 30, 2011 'tear to Date Budget Actual Variance FY % _ Coll. % $1,100,000 $ 1,615,306 $ 515,306 100% 147% Medicare Reimbursement 6,667 State Grant 2,094,148 Child Dev & Rehab Center 25,633 State Miscellaneous 183,247 OMAP 398,167 Title 19 Family Planning Exp Proj 412,500 Local Grants 54,167 Water Program -Base Fee 35,000 Water Program -Field Work 46,514 H2O Sys Insp-Priv Wells 167 Miscellaneous - Patient Insurance Fees 158,550 Health Dept/Patient Fees 124,146 Vital Records -Birth 30,000 Vital Records -Death 81,667 Environmental Health 572,792 Interest on Investments 14,083 Donations 5,000 Interfund Contract 157,815 Administrative Fee 22,500 Drug Court Byrne Total Revenues Transfers In -General Fund Transfers In -PH Res Fund Transfers In -Gen. Fund Other TOTAL RESOURCES 147 2,126,208 15,379 183,920 500,241 927 387,244 89,340 28,158 40,460 83 112,809 93,881 25,875 85,575 677,686 9,426 31,905 48,984 22,500 4,157 (6,520) 83% 2% 32,060 83% 85% (10,254) 83% 50% 673 83% 84% 102,074 83% 105% 927 83% n/a (25,256) 83% 78% 35,173 83% 137% (6,842) 83% 67% (6,054) 83% 72% (167) 83% 0% 83 83% n/a (45,741) 83% 59% (30,265) 83% 63% (4,125) 83% 72% 3,908 83% 87% 104,894 83% 99% (4,657) 83% 56% 26,905 83% 532% (108,831) 83% 26% 83% 83% _ 4,157 83% n/a Revised Year End Budget Projection Variance $1,100,000 $1,615,306 $ 515,306 8,000 a) 2,512,977 30,759 219,896 477,800 495,000 b) 65,000 42,000 55,817 200 c) 190,260 c) 148,975 36,000 98,000 d) 687,350 16,900 e) 6,000 189,378 27,000 200 2,613,704 30,759 269,334 520,000 1,000 520,000 113,773 42,000 55,817 200 200 135,000 103,500 30,000 96,000 687,350 11,200 35,430 162,513 27,000 4,157 (7,800) 100,727 49,438 42,200 1,000 25,000 48,773 200 (55,260) (45,475) (6,000) (2,000) (5,700) 29,430 (26,865) 4,157 4,422,763 4,484,905 62,142 83% 85% 5,307,312 1,931,473 55,936 56,510 1,931,473 50,342 50,859 7,566,682 8,132,885 REQUIREMENTS: Expenditures Personal Services 4,880,968 Materials and Services 1,671,156 Capital Outlay 20,833 Transfers Out 125,000 Contingency 685,386 4,787,789 1,650,134 5,432 112,500 83% 83% (5,594) 83% 75% (5,651) 83% 75% 566,203 83% 92% 93,179 21,022 15,401 12,500 685,386 83% 83% 83% 83% 83% Exp. % 82% 82% 22% 75% n/a 2,317,765 67,123 67,812 5,459,137 151,825 2,317,765 67,123 67,812 8,860, 012 5,857,162 2,005,387 25,000 150,000 822,463 9,527,143 667,131 5,784,000 1,970,226 25,000 150,000 73,162 35,161 822,463 TOTAL REQUIREMENTS 7,383,343 6,555,855 827,488 83% 74% 8,860,012 7,929,226 930,786 NET (Resources - Requirements) 183,339 1,577,030 1,393,691 - 1,597,917 1,597,917 Beginning NWC per Proposed Budget 1,596,918 a) State grant through Revision #4, supplemental grant appropriation to be submitted b) Health Matters -local grant for Chronic Care Program is $17,000 & $21,000. Bioterrorism NACCHO grant $10,000 received in July c) In current economic environment, fewer patients with private insurance or self pay d) Environmental Health fees are due and collected primarily in January e) My Future My Choice donation carry over from FY10, in the amount of $25,880. $3,550 HIV sponsorship donation RESOURCES: Beg. Net Working Capital Revenues Marriage Licenses BEHAVIORAL HEALTH Statement of Financial Operating Data Ten Months Ended April 30, 20 1 I Year to Date Budget Actual Variance FY COIL Revised Year End Budget Projection Variance $ 2,616,050 $ 2,651,262 $ 35,212 100% 101% $ 2,616,050 $ 2,651,262 $ 35,212 4,583 Divorce Filing Fees 108,333 Domestic Partnership Fee 833 Federal Grants 80,808 State Grants 5,472,677 State Miscellaneous 123,478 ABHA - Title 19 250,771 Liquor Revenue 87,833 School Districts 58,333 Miscellaneous 14,083 Patient Insurance Fees 128,333 Patient Fees 10,833 Seizure/Forfeiture Interest on Investments 36,321 Rentals 10,917 Interfund Contract -Gen. Fund 105.833 Comm. on Children & Fam 20.000 Administrative Fee 3,509,548 Total Revenues Transfers In -General Fund Transfers In-OHP-CDO Transfers In -Acute Care Svcs Transfers In-ABHA TOTAL RESOURCES 4.075 117.087 40 85,638 4,946,477 93,310 98,335 137.285 75.487 54,940 35,420 62,445 1,880 14,841 19.034 15,750 96,281 3,506,965 10,023,517 9,365,290 1,096,799 83,332 304,715 556,877 1,096, 799 83,332 304,715 501,189 (508) 8,754 (793) 4,830 (526,200) (30,168) 98,335 (113,486) (12,346) (3,393) 21,337 (65,888) (8,953) 14,841 (17,287) 4,833 (9,552) (20,000) (2,583) (658,227) 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 83% 74% 5,500 90% 130,000 414 1,000 88% a) 96,969 75% b) 6,567,212 63% 148,173 n/a 46% 72% 78% 210% 41% 14% n/a 44% 120% 76% a) 0% c) 83% 4,211,457 4,21 1,457 300,925 105,400 70,000 16,900 154,000 13,000 43,585 13,100 127,000 24,000 5,500 130,000 100 96,969 5,893,958 148,173 160.938 160,000 105,400 70,000 40,000 75,000 3,000 14,841 23,000 16.000 127,000 (900) (673,254) 160,938 (140,925) 23,100 (79,000) (10,000) 14,841 (20,585) 2,900 (24.000) 83% 78% 12,028,221 11,281,336 (746,885) - 83% - 83% - 83% (55,688) 83% 14, 681, 290 14, 002, 587 83% 83°%o 83% 75% 1,316,158 100,000 365,657 668,252 1,316.158 100.000 365,657 668.252 (678,703) 83% 82% 17,094,338 16,382,665 (711,673) REQUIREMENTS: Expenditures Personal Services 7,780,961 7,419,888 361,073 83% Materials and Services 4,396.876 3,270,050 1,126,826 83% Capital Outlay 638,333 159,403 478,930 83% Transfers Out 130,970 112,500 18,470 83% Contingency 1,298,142 - 1,298,142 83% TOTAL REQUIREMENTS 14,245,282 10,961,841 3,283,441 83% NET (Resources - Requirements) 436,008 3,040,746 2,604,738 Beginning NWC per Proposed Budget Exp. °/o a) Received quarterly, in arrears b) Department of Human Services Grant projected at amended contract amount for FY 11 c) Child and Family prevention program eliminated d) Personnel expenditure projected to be less than budgeted due to unfilled positions 79% d) 9,337,153 8,905,000 432:153 62% 5.276,251 3.600,000 1,676,251 21% 766,000 450,000 316,000 72% 157,164 150,000 7,164 n/a 1,557,770 1,557,770 64% 17,094,338 13,105,000 3,989,338 - 3,277,665 3,277,665 3,268,759 RESOURCES: Beg. Net Working Capital Revenues COMMUNITY DEVELOPMENT Statement of Financial Operating Data Ten Months Ended April 30, 2011 Year to Date Budget Actual $ 686,081 Variance FY Sb Coll. Budget Year End Projection Variance 613,031 $ (73,050) 100% 897° $ 686.081 $ 613,031 (73,050) Admin -Operations 13,750 13,390 (360) 83% 81% 16.500 16,400 (100) Admin -GIS 2,292 4,249 1,957 83°c 154% a) 2,750 4,400 1.650 Admin -Code Enforcement 134,765 142,626 7,861 83% 88% 161.718 163.900 2.182 Building Safety 901,014 817,010 (84,004) 83% 76% b) 1,081,217 1.005,800 (75.417) Electrical 222,210 210,905 (11,305) 83% 79% 266,652 246,800 (19.852) Contract Services 153,333 142.125 (11,208) 83% 77% c) 184.000 225,000 41.000 Env Health -On Site Prog 236,525 218,848 (17,677) 83% 77% 283,830 280,400 (3,430) Planning -Current 647,468 596,463 (51,005) 83% 77% d) 776,962 715,700 (61,262) Planning -Long Range 294,809 260.478 (34,331) 83% 74% e) 353.771 337,100 (16.671) Total Revenues Trans In -GF Trans ln-GF for Lng Rng Ping TOTAL RESOURCES 2,606,166 2,406,095 (200,071) 83% 77% 3,127,400 2,995,500 (131,900) 211,156 211,156 - 83% 83% 253,387 253,387 430,000 430.000 - 83% 83% 516,000 516,000 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 (D/S Fund) Contingency TOTAL REQUIREMENTS 3,933,403 3,660,282 (273,121) 83% 80% 4,582,868 4,377,918 (204,950) Exp. % 1,168,663 1,158.323 10,340 83% 83% 1,402,396 1,391,651 10.745 180,113 142,483 37,630 83% 66% f) 216,135 158,312 57.823 153,943 154.217 (274) 83% 83% 184,732 182.607 2.125 416,942 418,867 (1,925) 83% 84% g) 500,330 479,817 20.513 156,338 147,151 9,187 83° 78% 187,606 183,756 3.850 20:3.543 187,114 16,429 83% 77% g) 244,251 225,066 19,185 193,338 182,988 10,350 83% 79% h) 232,006 183,725 48,281 575,242 524,985 50,257 83% 76% i) 690,290 631,208 59.082 410,356 420,343 (9,987) 831° 85% j) 492,427 523,682 (31.255) 144,425 145,000 (575) 83% 84% 173,310 173,310 - 216,154 - 216,154 83% n/a 259,385 259.385 3,819,057 3,481,471 337,586 83% 76% 4,582,868 4,133,134 449,734 NET (Resources - Requ,rements) 114,346 178,811 64,465 244,784 244,784 Beginning NWC per Proposed Budget 229,822 Revenues Expenditures Net from Operations 2,406,095 3,481 ,471 (1,075,376) 3,127,400 2,995,500 (131.900) 4,582,868 4,133,134 449.734 (1,455,468) (1,137,634) 317,834 a) Custom GIS work revenue sporadic. Includes webmaster work for Health Dept b) YTD revenue is low in relation to budget, it is expected that final revenue will be closer to budget projections, as several large projects are expected to generate significant revenue later in the fiscal year (S200,000 Sunriver Aquatic Ctr, $50.000 La Pine biomass plant) c) City of Redmond receipts lag one month behind d) YTD business volume/revenue projected to be less than estimated e) Grant payments received irregularly f) Savings due to resignation of CDD webmaster, who will not be replaced g) Savings due to retirement of Building Inspector in January, who will not be replaced h) Savings due to retirement of EH Director, who will be replaced by an EH Specialist III i) Savings due to lower expenses associated with Hearings Officer, mailings, etc. j) Consultant expenditure higher than budgeted associated with timing of grant revenue received in FY 2010 RESOURCES: Beg. Net Working Capital Revenues ROAD Statement of Financial Operating Data Teri Months Ended April 30, 2011 Year to Date Budget Actual jVariance FY Coll. % $ 3,430,429 $ 3,419,603 $ (10,826) 100% 100% Mineral Lease Royalties 16,667 Forest Receipts 1,864,167 State Miscellaneous 80,820 Motor Vehicle Revenue 8,333,333 City of Bend 229,167 City of Redmond 291,667 City of Sisters 8,333 City of La Pine 8,333 Admin Recovery (SDC) Miscellaneous 75,000 Road Vacations 833 Interest on Investments 33,333 Other Bank/LGIP Interest - Parking Fees 750 Grants -Private - Interfund Contract 625,000 Equipment Repairs 208,333 Vehicle Repairs 75,000 LID Construction 8,333 Vegetation Management 29,167 Forester 20,833 Car Washes 2,500 Car Rental 417 Sale of Equip & Material 502,917 150,057 133,390 83° 750% 2,237,091 372,924 83% 100% a) (80,820) 83% 0% b) 7,390,409 (942,924) 83% 74% c) 215,049 (14,118) 83% 78% d) 250,458 (41,209) 83% 72% d) (8,333) 83% 0% d) (8,333) 83% 0% d) 1,531 1,531 83% n/a 27.846 (47,154) 83% 31% 1.000 167 83% 100% 18,688 (14,645) 83% 47% 61 61 83% n/a (750) 83% 0% 2,434 2,434 83% n/a 234 (624,766) 83% 0% e) 158,067 (50,266) 83% 63% (75,000) 83% 0% (8,333) 83% 0% e) (29,167) 83% 0% e) (20,833) 83/ 0% e) 3,464 964 83% 115% 462 45 83% 92% 531,287 28,370 83% 88% Total Revenues 12,414,903 Trans In - Solid Waste Trans In - Transp SDC Trans In -Road Imp Res 243,117 166,667 10,033 10,988,138 (1,426,765) 83% 74% 218,805 150,000 (24,312) 83% (16,667) 83% (10,033) 83% TOTAL RESOURCES 16,265,149 REQUIREMENTS: Expenditures Personal Services 4,794,139 Materials and Services 7,892,519 Capital Outlay 976,409 Transfers Out 333,333 Contingency 1,697,010 TOTAL REQUIREMENTS NET (Resources - Requirements) 75% 75°/, 0% 14,776,546 (1,471,936) 83% 86%° 4,549,131 5,870,036 75,980 400,000 245,008 2,022,483 900,429 (66,667) 1,697,010 Exp %° 83% 79% 83% 62% 83% 6% f) 83% 100% 83% n/a 15,693,410 10,895,147 4,798,263 83% 58% 571,739 3,881,399 3,326,327 Beginning NWC per Proposed Budget $ 3,430,429 $ 3,419,603 $ (10,826) 20,000 2,237,000 96,984 10,000,000 275,000 350,000 10,000 10,000 90,000 1,000 40,000 900 750,000 250,000 90,000 10,000 35,000 25,000 3,000 500 603,500 155,000 2,237,091 9,000,000 375,000 275,000 1,700 93,451 1,000 20,000 62 2,434 700,000 190,000 90,000 35,000 25,000 4,000 462 659,439 135,000 91 (96,984) (1,000,000) 100,000 (75,000) (10,000) (10,000) 1,700 3,451 (20,000) 62 (900) 2,434 (50,000) (60,000) (10,000) 1,000 (38) 55,939 14,897,884 13,864,639 (1,033,245) 291,740 200.000 12,040 291,740 200,000 (12,040) 18,832,093 17,775,982 (1,056,111) 5,752,967 9,471,023 1,171,691 400,000 2,036,412 5,583,544 169,423 9,199,372 271,651 94,900 1,076, 791 400,000 2,036,412 18,832,093 15,277,816 3,554,277 2,498,166 2,498,166 2,834,720 a) Annual payment -January 2011 b) Received in June 2010 c) Even though gas taxes increased by 25% ($.06/gal.) effective January 2011 (revised State estimate); gas tax receipts will be less than estimated d) Billed upon completion of work e) Payment to be received in June 2011 from Funds 326, 328, 329, & 340 f) Budget includes $1,076,691 for 19th Street construction. Will be expended in future years Year End Budget Projection Variance $ 3,430,429 $ 3,419,603 $ (10,826) 20,000 2,237,000 96,984 10,000,000 275,000 350,000 10,000 10,000 90,000 1,000 40,000 900 750,000 250,000 90,000 10,000 35,000 25,000 3,000 500 603,500 155,000 2,237,091 9,000,000 375,000 275,000 1,700 93,451 1,000 20,000 62 2,434 700,000 190,000 90,000 35,000 25,000 4,000 462 659,439 135,000 91 (96,984) (1,000,000) 100,000 (75,000) (10,000) (10,000) 1,700 3,451 (20,000) 62 (900) 2,434 (50,000) (60,000) (10,000) 1,000 (38) 55,939 14,897,884 13,864,639 (1,033,245) 291,740 200.000 12,040 291,740 200,000 (12,040) 18,832,093 17,775,982 (1,056,111) 5,752,967 9,471,023 1,171,691 400,000 2,036,412 5,583,544 169,423 9,199,372 271,651 94,900 1,076, 791 400,000 2,036,412 18,832,093 15,277,816 3,554,277 2,498,166 2,498,166 2,834,720 a) Annual payment -January 2011 b) Received in June 2010 c) Even though gas taxes increased by 25% ($.06/gal.) effective January 2011 (revised State estimate); gas tax receipts will be less than estimated d) Billed upon completion of work e) Payment to be received in June 2011 from Funds 326, 328, 329, & 340 f) Budget includes $1,076,691 for 19th Street construction. Will be expended in future years RESOURCES: Beg. Net Working Capital Revenues DOC Measure 57 ADULT PAROLE & PROBATION Statement of Financial Operating Data Ten Months Ended April 30. 2011 Year to Date Budget Actual Variance FY % Col. to Revised Year End Budget Projection Variance $ 616,371 $ 728,649 $ 112,278 100% 118% $ 616,371 $ 728,649 $ 112,278 181,088 State Miscellaneous 3,584 Alternate Incarceration 25,765 State Subsidy 10.833 SB 1145 2,468,324 Probation Work Crew Fees 31.667 Miscellaneous 2.500 Electronic Monitoring Fee 141.667 Probation Superv. Fees 175,000 Interest on Investments 7,500 Interfund - Sheriff 41.667 Crime Prevention Grant 41,667 CFC -Domestic Violence Total Revenues Transfers In -General Fund 217,350 36.262 83% 100°/ a) 217,305 217,350 45 4,301 717 83% 100% 4,301 4,301 30.918 5,153 83% 100% a) 30,918 30,918 - 13,306 2.473 83% 102% b) 13.000 13,306 306 2,781,694 313,370 83% 94% c) 2,961.990 2.781,990 (180,000) 21,342 (10,325) 83% 56% d) 38.000 25,610 (12.390) 3,515 1,015 8351 117% e) 3.000 4,000 1,000 138,780 (2,887) 83% 82% 170.000 166,000 (4.000) 171,805 (3,195) 83% 82% 210.000 199,000 (11,000) 7,324 (176) 83% 81% 9,000 9,000 41,667 - 83% 83% 50,000 50,000 - 37,500 (4.167) 83% 75% f) 50,000 50,000 - 37,416 37,416 83% n/a g) - 56.124 56,124 3,131,262 3,506,918 375,656 83% 93% 95,857 95,857 TOTAL RESOURCES 3,843,490 4,331,424 REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency 83% 83% 487,934 83% 96% 2,644,381 2,475,178 169,203 83% 745,228 668,495 76,733 83% 83 - 83 83% 351.069 - 351.069 83% TOTAL REQUIREMENTS 3,740,761 3,143,673 597,088 83% NET (Resources - Requirements) 102,729 1,187,751 1,085,022 Beginning NWC per Proposed Budget Exp. a) Annual payment received in July L.\ 1XC..Oiv ed final payment for fiscal u� i�cucivcu final j.iayiiicin for fiscal year c) Anticipated funding cuts from Dept. of Corrections. Money above opt out d) Increase in fee waivers from court due to economic conditions e) Larger number of offenders doing out of state and county transfers f) Payments received quarterly (Sept. Dec, Mar and June) g) Intensive Supervision DV grant (Federal grant) h) Personnel expenditure projected to be less than budgeted due to unfilled positions i) M57 treatment funds have been used less based on current population 78% h) 75% i) 0% n/a 70% 3,757,514 3,607,599 (149,915) 115.029 115,029 4,488,914 4,451,277 (37,637) 3,173 257 894,274 100 421,283 2,966,580 864,274 206,677 30.000 100 421.283 4,488,914 3,830,854 658,060 620,423 620,423 560,000 COMM ON CHILDREN & FAMILIES Statement of Financial Operating Data Ten Months Ended April 30, 2011 Year to Date Budget Actual Variance FY % Coll. RESOURCES: Beg. Net Working Capital $ 562,762 $ 635,340 Revenues Federal Grants 333,473 Title IV - Family Sup/Pres 53,125 HealthyStart Medicaid 79,167 Level 7 Services 214,987 State Prevention Funds 12,083 HealthyStart /R -S -G 257,437 OCCF Grant 503,603 Charges for Svcs-Misc 6,667 Court Fines & Fees 62,500 Interest on Investments 16,667 Grants -Private 4,167 Donations Video Lottery Miscellaneous 215,462 Total Revenues 1,759,338 Trans from General Fund Trans from GF -Other Total Transfers In TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Contingency 355,788 49,319 71,972 214,798 7,532 134,805 376,943 3,597 70,252 4,341 3,857 2,500 85,058 1,380,762 Revised Year End Budget Projection Variance $ 72,578 100% 113% $ 562,762 $ 635,340 $ 72,578 236,945 236,945 20,833 18,750 22,315 (3,806) (7,195) (189) (4,551) (122,632) (126,660) (3,070) 7,752 (12,326) (4,167) 3,857 2,500 (130,404) (378,576) 83% 89% a) 400,167 413,268 13,101 83% 77% 63,750 63,750 - 83% 76% 95,000 95,000 - 83% 83% 257,984 257,984 - 83% 52% b) 14,500 17,000 2,500 83% 44% c) 308,924 263,596 (45.328) 83% 62% c) 604,323 549,044 (55,279) 83% 45% d) 8,000 4,000 (4,000) 83% 94% 75,000 78,000 3,000 83% 22% e) 20,000 8,000 (12,000) 83% 0% f) 5,000 (5,000) 83% n/a d) - 3,857 3,857 83% n/a d) - 2,500 2,500 83% 33% g) 258,554 118,500 (140,054) 83% 65% 2,111,202 1,874,499 (236,703) - 83% (2,083) 83% 257,778 255,695 (2,083) 83% 2,579,878 499,633 1,645,903 83 340,462 2,271,797 (308,081) 83% 453,554 1,317,983 46,079 327,920 83 340,462 83% 284,333 284,333 75% 25,000 25,000 83% 309,333 309,333 76% 2,983,297 2,819,172 (164,125) Exp `)/0 83% 76% h) 83% 67% c) 83% 0% 83% n/a 599,559 1,975,084 100 408,554 545,878 1,806,153 53,681 168,931 100 408,554 TOTAL REQUIREMENTS 2,486,081 1,771,537 714,544 83% 59% 2,983,297 2,352,031 631,266 NET (Resources - Requirements) 93,797 500,260 406,463 467,141 467,141 Beginning NWC per Proposed Budget 467,111 a) Federal grants adjusted to projected actual b) FY 2011 Budget includes $8,374 which was received in FY 2010. Additional $9,924 grant received c) Governor's mandated State General Fund reductions in July & Sept 2010. Additional $19,900 grant received d) Community donations received for "Week of the Young Child" & building partner reimbursements reduced e) Interest revenue projected to be less than budgeted f) Youth conference donations will not be received g) LAUNCH grant will be reported in Public Health (Fund 259) $100,000 - SPF grant will not be received h) Personnel costs will be less than budgeted due to open positions -increased due to .50 FTE working additional hours SOLID WASTE Statement of Financial Operating Data Ten Months Ended April 30. 2011 Revised Budget Year End Projection Variance RESOURCES: Beg. Net Working Capital S 392,509 $ 318,001 $ (74,508) 100% 81% $ 392,509 $ 318,001 $ (74,508) Revenues Miscellaneous 23,333 17.980 (5,353) 83% 64% 28,000 22,000 (6.000) Refunds/Reimbursements - 15 15 83% n/a - 15 15 Franchise 3% Fees 166.667 204.222 37,555 83% 102% 200,000 204,222 4.222 Commercial Disp. Fees 700,000 704,674 4,674 83% 84% 840.000 860,000 20.000 Private Disposal Fees 1,095.000 1,068,836 (26,164) 83% 81% 1,314,000 1.314,000 Franchise Disposal Fees 3,049.167 3,260.972 211,805 83% 89°r0 3,659,000 4,000,000 341,000 Yard Debris 60,833 64,656 3,823 83% 89% 73,000 73,000 - Special Waste 20,833 41.251 20.418 83% 165% a) 25,000 50.000 25.000 Interest 10.417 7,143 (3,274) 83% 57% 12,500 7,500 (5.000) Leases - 1 1 83% n/a 1 1 Sale of Carbon Credits 66.667 - (66,667) 83% 0% b) 80,000 - (80.000) Sale of Equip & Material 100 100 83% n/a c) - 100 100 Recyclables 16.667 41,255 24,588 83% 206% d) 20,000 49,000 29.000 Total Revenues 5,209,584 5,411,105 201,521 83% 87% 6,251,500 6,579,838 328.338 TOTAL RESOURCES 5,602,093 5,729,106 127,013 83% 86% 6,644,009 6,897,839 253,830 REQUIREMENTS Expenditures Personal Services Materials and Services Debt Service Capital Outlay Transfers Out -Road Contingency TOTAL REQUIREMENTS Exp 1.362.182 1,355,887 6,295 83% 83% 1.634.618 1.631,569 2,388.191 1,987.769 400,422 83°% 69% e) 2,865,829 2,783,058 808.388 401.732 406,656 83% 41 970,066 970,066 123,333 77.986 45,347 83% 53% f) 148,000 145,661 243,1117 218.805 24,312 83% 75%b 291,740 291,740 611,463 611,463 83% n/a 733,756 5,536,674 4,042,179 1;494,495 NET (Resources - Requirements) 65,419 83°/ 61 % 3.049 82.771 2,339 733.756 6,644,009 5,822,094 821,915 1,686,927 1,621,508 1,075,745 1,075,745 Beginning NWC per Proposed Budget 1,092,508 a) Bonneville Power did large clean-up of contaminated soil -unexpected revenue b) No market at this time. Not expected to market this fiscal year c) Minor revenue for sale of gate remotes d) Markets for recyclables varies throughout the year - usually declines during Winter e) Larger expenditures (i.e. grinding at 375,000) will be made in Spring f) Software purchase in process; also. 530,000 from contingency needed for safety covers for Knott Transfer Trailer Bays Year to Date Budget Actual Variance FY % Coll. % Revised Budget Year End Projection Variance RESOURCES: Beg. Net Working Capital S 392,509 $ 318,001 $ (74,508) 100% 81% $ 392,509 $ 318,001 $ (74,508) Revenues Miscellaneous 23,333 17.980 (5,353) 83% 64% 28,000 22,000 (6.000) Refunds/Reimbursements - 15 15 83% n/a - 15 15 Franchise 3% Fees 166.667 204.222 37,555 83% 102% 200,000 204,222 4.222 Commercial Disp. Fees 700,000 704,674 4,674 83% 84% 840.000 860,000 20.000 Private Disposal Fees 1,095.000 1,068,836 (26,164) 83% 81% 1,314,000 1.314,000 Franchise Disposal Fees 3,049.167 3,260.972 211,805 83% 89°r0 3,659,000 4,000,000 341,000 Yard Debris 60,833 64,656 3,823 83% 89% 73,000 73,000 - Special Waste 20,833 41.251 20.418 83% 165% a) 25,000 50.000 25.000 Interest 10.417 7,143 (3,274) 83% 57% 12,500 7,500 (5.000) Leases - 1 1 83% n/a 1 1 Sale of Carbon Credits 66.667 - (66,667) 83% 0% b) 80,000 - (80.000) Sale of Equip & Material 100 100 83% n/a c) - 100 100 Recyclables 16.667 41,255 24,588 83% 206% d) 20,000 49,000 29.000 Total Revenues 5,209,584 5,411,105 201,521 83% 87% 6,251,500 6,579,838 328.338 TOTAL RESOURCES 5,602,093 5,729,106 127,013 83% 86% 6,644,009 6,897,839 253,830 REQUIREMENTS Expenditures Personal Services Materials and Services Debt Service Capital Outlay Transfers Out -Road Contingency TOTAL REQUIREMENTS Exp 1.362.182 1,355,887 6,295 83% 83% 1.634.618 1.631,569 2,388.191 1,987.769 400,422 83°% 69% e) 2,865,829 2,783,058 808.388 401.732 406,656 83% 41 970,066 970,066 123,333 77.986 45,347 83% 53% f) 148,000 145,661 243,1117 218.805 24,312 83% 75%b 291,740 291,740 611,463 611,463 83% n/a 733,756 5,536,674 4,042,179 1;494,495 NET (Resources - Requirements) 65,419 83°/ 61 % 3.049 82.771 2,339 733.756 6,644,009 5,822,094 821,915 1,686,927 1,621,508 1,075,745 1,075,745 Beginning NWC per Proposed Budget 1,092,508 a) Bonneville Power did large clean-up of contaminated soil -unexpected revenue b) No market at this time. Not expected to market this fiscal year c) Minor revenue for sale of gate remotes d) Markets for recyclables varies throughout the year - usually declines during Winter e) Larger expenditures (i.e. grinding at 375,000) will be made in Spring f) Software purchase in process; also. 530,000 from contingency needed for safety covers for Knott Transfer Trailer Bays RISK MANAGEMENT Statement of Financial Operating Data Ten Months Ended April 30 2011 Year to Date Budget Actual I Variance of FY % Coli. RESOURCES: Beginning Net Working Capital 52,500,000 52,374,541 (5125,460) 1000/0 95% 52,500,000 52,374,541 (5125,460) Revenues Inter -fund Charges General Liability 279.861 279,861 0 83% 83% 335,833 335,833 - Property Damage 245,016 245,016 0 83% 83% 294,019 294,019 - Vehicle 152,259 152,259 (0) 83% 83% 182,710 182.710 - Workers' Compensation 755,301 750,424 (4.877) 83% 83% 906,361 906,361 - Unemployment 142,031 141,694 (337) 83% 83% 170,437 170,437 - Claims Reimb-Workers' Compensation 25.000 - (25.000) 83% 0Vo 30,000 30,000 Claims Reimb-Gen Liab/Property 16.667 28,071 11,404 83% 140% 20,000 30,000 10,000 Process Fee-Events/Parades 1,250 1,495 245 83% 100% 1,500 1,700 200 Miscellaneous 1.667 - (1,667) 83% 0% 2,000 500 (1,500) Skid Car Training 18.333 15,118 (3.215) 83% 69% 22,000 18,000 (4,000) Interest on Investments 25.000 13,545 (11,455) 83% 45% 30,000 15,000 (15,000) TOTAL REVENUES 1,662,384 1,627,483 (34,901) 83% 82% 1,994,860 1,984,560 (10,300) TOTAL RESOURCES Appropriations/Expenditures Direct Insurance Costs: GENERAL LIABILITY Settlement / Benefit Defense Professional Service Insurance Loss Prevention Repair / Replacement Total General Liability PROPERTY DAMAGE 4,162,384 4,002,024 (160,361) 83% 89% 4,494,860 4,359,101 (135,760) Exp. 62,603 18,386 7,935 155,221 726 250 333,333 245,121 88,212 83% 61% 400,000 300,000 100,000 Insurance 153,414 Repair / Replacement 14,790 Total Property Damage 250,000 168,204 81,796 83% 56% 300,000 240,000 60,000 VEHICLE Professional Service 1,839 Insurance 390 Loss Prevention 14,792 Repair / Replacement 63,953 Total Vehicle 100,000 80,974 19,026 83% 67% 120,000 100,000 20,000 WORKERS' COMPENSATION Settlement / Benefit 531,911 Professional Service 6,250 Insurance 102,569 Loss Prevention 39,299 Miscellaneous 33,071 Total Workers' Compensation 541,667 713,100 (171,433) 83% 110% 650,000 813,000 (163,000) UNEMPLOYMENT - Settlement/Benefits 133,333 267,377 (134,043) 83% 167% 160,000 320,000 (160,000) Total Direct Insurance Costs 1,358,333 1.474,776 (116,443) 83% 90% 1.630,000 1.773,000 (143.000) Insurance Administration: Personal Services 241,211 242,689 (1,478) 83% 84% 289,453 289,453 Materials & Service 190,695 143,378 47,317 83% 63% 228,834 228.834 Capital Outlay 83 - 83 83% 0% 100 100 Total Insurance Administration 431.989 386,067 45,922 83% 74% 518,387 518,287 100 Contingency 1,955,394 1,955,394 83% n/a 2,346,473 2,346.473 TOTAL REQUIREMENTS 3,745,717 1,860,843 1,884,874 83% 41% 4,494,860 2,291,287 2,203,573 NET 416,667 2,141,181 1,724,513 2,067,814 2,067,814 Beginning NWC per Proposed Budget 2,100,000 Year End Budget Projection Variance RESOURCES: Beginning Net Working Capital 52,500,000 52,374,541 (5125,460) 1000/0 95% 52,500,000 52,374,541 (5125,460) Revenues Inter -fund Charges General Liability 279.861 279,861 0 83% 83% 335,833 335,833 - Property Damage 245,016 245,016 0 83% 83% 294,019 294,019 - Vehicle 152,259 152,259 (0) 83% 83% 182,710 182.710 - Workers' Compensation 755,301 750,424 (4.877) 83% 83% 906,361 906,361 - Unemployment 142,031 141,694 (337) 83% 83% 170,437 170,437 - Claims Reimb-Workers' Compensation 25.000 - (25.000) 83% 0Vo 30,000 30,000 Claims Reimb-Gen Liab/Property 16.667 28,071 11,404 83% 140% 20,000 30,000 10,000 Process Fee-Events/Parades 1,250 1,495 245 83% 100% 1,500 1,700 200 Miscellaneous 1.667 - (1,667) 83% 0% 2,000 500 (1,500) Skid Car Training 18.333 15,118 (3.215) 83% 69% 22,000 18,000 (4,000) Interest on Investments 25.000 13,545 (11,455) 83% 45% 30,000 15,000 (15,000) TOTAL REVENUES 1,662,384 1,627,483 (34,901) 83% 82% 1,994,860 1,984,560 (10,300) TOTAL RESOURCES Appropriations/Expenditures Direct Insurance Costs: GENERAL LIABILITY Settlement / Benefit Defense Professional Service Insurance Loss Prevention Repair / Replacement Total General Liability PROPERTY DAMAGE 4,162,384 4,002,024 (160,361) 83% 89% 4,494,860 4,359,101 (135,760) Exp. 62,603 18,386 7,935 155,221 726 250 333,333 245,121 88,212 83% 61% 400,000 300,000 100,000 Insurance 153,414 Repair / Replacement 14,790 Total Property Damage 250,000 168,204 81,796 83% 56% 300,000 240,000 60,000 VEHICLE Professional Service 1,839 Insurance 390 Loss Prevention 14,792 Repair / Replacement 63,953 Total Vehicle 100,000 80,974 19,026 83% 67% 120,000 100,000 20,000 WORKERS' COMPENSATION Settlement / Benefit 531,911 Professional Service 6,250 Insurance 102,569 Loss Prevention 39,299 Miscellaneous 33,071 Total Workers' Compensation 541,667 713,100 (171,433) 83% 110% 650,000 813,000 (163,000) UNEMPLOYMENT - Settlement/Benefits 133,333 267,377 (134,043) 83% 167% 160,000 320,000 (160,000) Total Direct Insurance Costs 1,358,333 1.474,776 (116,443) 83% 90% 1.630,000 1.773,000 (143.000) Insurance Administration: Personal Services 241,211 242,689 (1,478) 83% 84% 289,453 289,453 Materials & Service 190,695 143,378 47,317 83% 63% 228,834 228.834 Capital Outlay 83 - 83 83% 0% 100 100 Total Insurance Administration 431.989 386,067 45,922 83% 74% 518,387 518,287 100 Contingency 1,955,394 1,955,394 83% n/a 2,346,473 2,346.473 TOTAL REQUIREMENTS 3,745,717 1,860,843 1,884,874 83% 41% 4,494,860 2,291,287 2,203,573 NET 416,667 2,141,181 1,724,513 2,067,814 2,067,814 Beginning NWC per Proposed Budget 2,100,000 DESCHUTES COUNTY 911 Statement of Financial Operating Data Ten Months Ended April 30, 2011 Year to Date Budget Actual Variance % of FY Coil. Budget Year End Projection Variance RESOURCES: Beg. Net Working Capital $ 5,861,335 $ 6,691.945 $ 830,610 100% 114% $ 5,861,335 86,691,945 $ 830,610 Revenues Property Taxes - Current 5,298,018 5,944,771 646,753 83% 94% 6,357,621 6,357,621 Property Taxes - Prior 115,000 254,125 139,125 83% 184% 138,000 254,125 116,125 Federal Grants 395,000 191,378 (203,622) 83% 40% a) 474,000 304,650 (169.350) State Reimbursement 8.333 16,527 8.194 83% 165% b) 10,000 20,921 10,921 Telephone User Tax 458,333 502,657 44,324 83% 91% c) 550.000 550,000 Data Network Reimb. 10,000 26,672 16,672 83% 222% d) 12,000 26,672 14.672 Jefferson County 25,833 35,605 9.772 83% 115% 31,000 35,605 4.605 User Fee 41.667 50,182 8,515 83% 100% e) 50,000 52,340 2,340 COPS Reimbursements 25,000 - (25,000) 83% 0% f) 30,000 (30,000) Contract Payments 58,333 32,134 (26,199) 83% 46% g) 70.000 32,134 (37.866) Miscellaneous 7,083 12,985 5,902 83% 153% 8,500 12,985 4.485 Interest 33.333 42,128 8,795 83% 105% 40,000 50,000 10,000 Interest on Unsegregated Tax 1,667 668 (999) 83% 33% 2,000 800 (1,200) Total Revenues 6,477,600 7,109,832 632,232 83% 91% 7,773,121 7,697,853 (75,268) TOTAL RESOURCES REQUIREMENTS: Expenditures Personal Services Materials and Services Capital Outlay Transfers Out Contingency 12,338,935 13,801,777 1,462,842 83% 101% 13,634,456 14,389,798 Exp. 755,342 3,340,665 3,010,717 329,948 83% 75% 4,008.798 3,758,798 250.000 1,270.120 1,005,284 264,836 83% 66% 1,524,144 1,524,144 1,469.167 1,077,893 391,274 83% 61% 1,763,000 1,763,000 - 845,051 1,014,061 (169,010) 83% 100% 1,014,061 1,014,061 - 4,437,044 4,437,044 83% n/a 5,324,453 - 5,324.453 TOTAL REQUIREMENTS 11,362,047 6,107,955 5,254,092 83% 45% 13,634,456 8,060,003 5,574,453 NET (Resources - Requirements) 976,888 7,693,822 6,716,934 6,329,795 6,329,795 Beginning NWC per Proposed Budget 6,400,000 a) CAD -to -CAD budgeted $314.000 of which 8191,378 has been received. Expect to receive 8113,300 more by June 30 ODOT project budgeted $160,000 which will not occur this fiscal year b) GIS/Mapping revenue underbudgeted c) Received quarterly (Nov, Feb, May and Aug) for fiscal year d) Annual billings to agencies underbudgeted. All payments have been received e) Crooked River Ranch paid annual fee of $45,869. Expect one more US Forest Service payment of 52,156 by June 30 f) Revenue not expected this fiscal year g) All payments have been received Health Benefits Trust Statement of Financial Operating Data Ten Months Ended April 30, 2011 Year to Date Budget Actual Variance FY Coll. Revised Budget Year End Projection Variance RESOURCES Beg. Net Working Capital $ 16,400,000 $ 16,988,140 $ 588,140 100% 104% $ 16,400,000 $ 16,988,140 588,140 Revenues: Internal Premium Charges 9,371,667 9,506,982 135,315 83% 85% a) 11,246,000 11,400,359 Prf Emp -Add'I Prem 41,667 38,155 (3,511) 83% 76% 50,000 45,000 Employee Prem Contribution 416,667 407,445 (9,222) 83% 81% 500,000 485,000 COIC 812,500 1,193,487 380,987 83% 122% 975,000 1,425,000 Retiree / COBRA Co -Pay 375,000 596,880 221,880 83% 133% 450,000 715,000 Federal Payments 93,496 93,496 83% n/a - 93,496 Prescription Rebates - 94,970 94,970 83% n/a 94,970 Interest 83,333 94,066 10,733 83% 94% 100,000 110,000 Total Revenues 12,025,480 924,647 83% 90% 13,321,000 14,368,825 1,047,825 TOTAL RESOURCES 29,013,620 1,512,787 92% 98% 29,721,000 31,356,964 1,635,964 154,359 (5,000) (15,000) 450,000 265,000 93,496 94,970 10,000 REQUIREMENTS Expenditures: Personal Services Materials & Services Claims Paid-Medical/Rx Claims Paid-Dental/Vision Refunds Insurance Expense State Assessments Administration Fee PPO Fee Health Impact Deschutes Onsite Clinic: Healthstat Equipment Remodel Miscellaneous Other Total Materials & Services Capital Outlay Contingency TOTAL REQUIREMENTS NET (Resources - Requirements) 11,100,833 27,500,833 107,733 106,863 10,375,162 1,559,481 275,000 62,500 250,000 33,333 42,500 191,267 12,083 94,583 51,583 125,951 10,387,962.29 1,503,511.01 (70,603) 279,950 124,832 250,690 35,798 42,802 138,154 32,114 123,907 43,167 32,797 Exp. % 870 83% 83% (12,801) 55,970 70,603 (4,950) (62,332) (690) (2,465) (302) 53,113 (20,031) (29,324) 8,417 93,154 13,073,443 100 11,586,240 12,925,080 148,364 100 11,586,240 129,280 129,280 83% 83% b) 12,450,194 83% 80% b) 1,871,377 83% n/a 83% 85% 330,000 83% 166% 75,000 83% 84% 300,000 83% 89% 40,000 83% 84% 51,000 83% 83% 83% 83% 83% 83% 83% 83% 60% 221% 109% 70% 22% 82% 0% 0% 24,767,517 13,031,943 11,735,574 83% 44% 2,733,317 15, 981, 677 13, 248, 360 Beginning NWC per Proposed Budget 229,520 14,500 113,500 61,900 151,141 12,276,683 173,511 1,776,877 94,500 (70,603) 70,603 335,000 (5,000) 124,832 (49,832) 300,000 - 43,000 (3,000) 51,000 - 229,520 32,114 123,907 61,900 56,141 (17,614) (10,407) 95,000 15,688,132 15,340,370 347,762 100 100 13,903,488 13,903,488 29,721,000 15,469,650 14,251,350 15, 887, 314 15,887, 314 a) Year End Projection is amount appropriated in operating departments' budgets. b) Projection based on annualizing 44 weeks of claims paid. YTD actual is an average of $268,656 per week. 15,500,000 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) Reserve Fund (617) Total Transfers In TOTAL RESOURCES Deschutes County - Fair and Expo Center YTD -Budget Basis Commissioners Statement of Financial Operating Data Ten Months Ended April 30. 2011 Year to Date Budget Actual Variance FY % Coll. $ 2,809 $ 564,785 1,667 42,500 7,500 35,000 175.833 77,500 37,500 3,678 6,590 $ 3,781 100% 235% 508,505 (56,280) 83% 656 (1,011) 83% 45,992 3,492 83% 6,287 (1,213) 83% 6,180 (28,820) 83% 158,099 (17.734) 83% 41,738 (35,763) 83% 45,000 7,500 83% 26.426 22,748 83% 945,963 838,882 (107,081) 83% 164,931 164,931 20,727 20,727 66,668 66,668 192,693 166,000 83 - {26,693) (83) 83% 83% 83% 83% 83% 75% 33% 90% 70% 15% 75% 45% 100% n/a 74% 83% 83% 83% 72% 0% Year End Budget Projection Variance $ 2,809 677.742 2,000 51,000 9,000 42,000 211.000 93.000 a) 45,000 4.414 $ 6,590 $ 3,781 605,505 (72.237) 989 {1.011) 45,992 (5.008) 9,287 287 36,180 (5,821) 183.099 (27,901) 116,738 23.738 45,000 27,226 22.812 1,135,156 197,919 24,873 80,000 b) 231,232 100 1,070,016 (65,140) 197,919 24,873 80,000 166,000 100 (65,232) 445,102 418,325 (26,777) 534,124 1,393,874 1,263,797 (130,077) 83% 76% 1,672,089 REQUIREMENTS: Expenditures: Personal Services 776.578 Materials and Services 397.238 Debt Service 96.303 Capital Outlay 83 Total Expenditures 1,270,201 1,259,008 Transfers Out - Reserve Fund 8,333 Contingency 114.873 TOTAL REQUIREMENTS 1,393,408 1,259,008 NET (Resources - Requirements) 467 4,790 4,323 723,312 463,635 72,061 53,265 (66,398) 24,242 83 83% 83% 83% 83% Exp. °A 78% 931,893 97% c) 476,685 62% 115,563 0% 100 468,892 1,545,498 862,327 557,082 115,563 (65,232) (126,591) 69,566 (80.397) 100 11,193 1,524,241 8,333 83% 0% 10.000 114,873 83% n/a 137,848 134,400 83% 75% 1,672,089 Beginning Net Working Capital per Proposed Budget 1,534,972 (10.731) 100 9.900 137,848 1,535,072 137,017 10,426 10,426 75,000 a) Interfund contract revenue is for park maintenance, from Fund 130 and will be received by year end. b) Cash flow from Fair 2010 was $65,000 less than budgeted c) Year to date amounts include costs associated with BMW and FMCA events and expenditures for HVAC repairs. An increase to the Materials & Services category will be made via resolution, when required. CAP1TAL PROJECTS Secure Treatment Facility Bethlehem Inn 0 17- 0 O ❑ J 0 -r1) N a) 0) O 0 ❑ m 0 U a) (i) (72- ❑ ❑ Encumbrances & Commitments Received and Expended RESOURCES: f� u) ▪ 0) 6) O O O O O O O O O O (n N CO Lt) N O U a) U C N .( 0 a) c a0 a) a) 17) U O -0 C 0 c CO M co szrO M tD O O O 01 M_ co co co cD EXPENDITURES: Materials & Services CO (YJ N- 6) N- (O N - M O 0 (n 0 00 - 6) M CD (V - N- M ▪ N- N 00 CO V - CO CO CO co- N- r--- CO CO (fl Ln co co ▪ O ti N- CO N 6) M V- 0 0 0) 00 (J0 N- M N fes- co 0) N- N 00 N- 00 (0 0 - (0 (0 o0 M N- (0 co- rY L.6 -• co - c0 N- (() 00 CO 0 V- O O M (n O O O (n ' O 6) ' O (n ' CO O (n O 00 (n — co co 0 O N rY 00 N- - N- CO N 6) M V- 0 0 0) 00 00 f— M — N '— fes- M (3) ("\I 00 00 (0 O CO CO 00 M N- (O co- (n - 00 N- O co f - (n ▪ c0 N- CO N 6) M V- 0 0 0) V- 00 00 N- M ("N f`- co 6) f-- N 00 00 CO O (fl (fl CO CO- N- (.0 M (n H • 00 N- O M fes - (n M N CO O 6) M (O 6) O (0 CO 6) 00 CO 6) M CO 6) 6) M CO 6) N a) 0) U a) ^� Li) 0 U () UZ m a)C/) 0 ❑ U C o8 0) U c > w c CD ( a) @ 0 CD a) 0) ots � - .� ` N 0 a) 0 E m U U as U U) U) m-0 U N 'gin O 00 • a) (T C C C Q.. m — O C .c E c9 c a 0 0 1▪ 12 Q WC• CD F a c c- u Q• d❑�O co U Transfer Out M N N- M O LO (n O N - v O N O CO co M N N- M 00 co M (0 co co co O 0) M co - LO C CO _O a) 0)) OO) O N 60) co 0 6) M LL Q v a E co O N Q >- E LL @ � U 0) O C S U N c) • O E r a 0 4 LL @ a) C Q O a) • EU @ ▪ 0 • Q 0 a a) O 0) a) @ J 0) Q a co -•w• 0 a) O (1) (= n (I) a) U C ❑ x c a). O c a) a) U . La) U ` N C co Q a) E a) W @ Ll F- a) __ Z @ : U F CO nn— T c C O U M — V) a) U O 0- j Q 0 _c 0 a) 0 .-- O 0 n O t_ U f— 0) PROJECTION J D r U a) U c (0 (0 (0 0 F-- 715 Q) (1) 0) O '70 0- m O Encumbrances & Commitments Received and Q) -o 0 X w RESOURCES: Cr - CO CO rS O N O N O CO O CD O N O N N CC) N. U) N- CO CO N CO O co- "1 - co VM N I,- M CO V M O M U) CO CO O N V CO M "1 - co N I- CO '1- CO - LO OU) O CO N "1- • — .( 0 C a) m a) O o_ -o Q) c -o 0 a) m IL 0 0 Total Resources EXPENDITURES: Materials & Services O N O I- N CO CO 0) 0) 0) CO CO N 0) CO V 0) I- V 0) 0) c0 O CO N O V O O N M\— O O) CO N CC) (4 CO- (4 CC) N- O O CO O r V N CO N 0) 0) 0) N CO I- 0) 00 CO 0) I\ CC) 0) co co 0) CO N O V N O N CO O O) V 0MO) O Ct7 N N M CV Cf) I- (0- co O CO O I� O O O 0) O CO O O O V ' O' O O' I— — N O O CO U) N U) N ' O O CO O r N CO N co 0) 0) N CO I"- 0) co co co f— O 0) co co 0) O N O V N O N CO \— O 0) - O) O O N N M (NU) N- CO N N M O CO O\— V N CO N co 0) 0) N CO I"- 0) CO CO 0) I"- U) 0) co co O co N O V N O N CO )— O (T "1- 6 C O O N N CO N LO f— CO N M 0) 0) N CC) CO CO CC) CC) CO CO CV - 0) 0) M CO CO O "1 - LO O O) O I� r N O N M M CO V N CO- CO- O VI - CO CO CO O CO C) M f� N CD � N V t` O) CO O O M M 0) O N O O M O CO O O w M M N 0) a) O U o m•5. U U Z a) a) U) c p U a) (n (J) a) c > N c a) Q)Q) 067 O 2 c6 O O U (6 U) O u_ — •L 0 o Q) L ' 0 0. j O c o 0 O E m U U f6 `: U Q) (n -O U Q) N w 0 C Q) C C d Q1 N O O O O C c E m N a) c a) 2 U m in O — O t_ c a) CO a) Q0) �> C = • co ai °) Qwra c cILQap20 Qzto U Transfer Out t` N N_ 0) T t` N N Tr - T O U O CL 1.6 N N N (0 EF) O) (0 O N Cf) Cf) 0) c 0 U 2 (J)c O U C caO N � M M (» a ' Q O _c Q1 o L oQ) > c U 7 O " E (6 (, c w (0 O C o 0 a) 0 L 00 T Cc O O ( O C U (0 b) Balance in Fund will be transferred to Debt Service fund for the benefit of Deschutes County 911. PROJECTION O C N U 0 O U N T a) 0 C j N c0 0o ll — a • a U — L H E ID H ID U O U O CT O CL m O 1"..-) ll N <p O 0 RESOURCES: V O c) 0 71 - CO C`'). 0 c) 0 h O O x O 71- In- Lf) O N N CD LC) N N 0 0 0 0 0 0 O O O C`") O N LL) h (0 O O O O C O C`) 0 71 - CO C`) O cc) 0 N.- 0 O O H O -71- 1_6 Lf) O Ny. N H CD Li) h a 0 C) 0 - C7 0 cc) 0 h O O O n O N N (D LC) N N O O O N N t0 O O N Cn CI) 0 U N U C (0 7 (n E) CT ID (1) O 7 d C V U C C O y @ C • y c ID c (?) o (0 O °• ' o J W H a° EXPENDITURES: Materials & Services N O N 0) — O (NI 0) O U) 0) — O 00 CD CD CD r -- co Cb C7) h co CO N CO O • N N O N 0) CO- N CCO N O h 0 M NHHNN O U) 0 LC) 0) CD 0) CO CO C7 CD N N- CO CO 0) h CO O CO N H O CO N Lo M Ln co c7 O O O O co ,— O O co O O O CD 0) 0 0 0) 0 0 0' M N O' O' N..: 0) N (0 O (D N h ,— C7 N O h O NNHHNN O Ln O U) 0) CO 0) CO CD CO O N co 0) h c7 co) M N — O C) N CO- 1.0CO- Li) CO- N O 0 M N O h c) NNHHN N 0) LC7 O U) 0) CD 0) Cb CD CO CD N N- CO Cb CD — h C) O M N O CO N cc5 L() cf) N 0) co (0 O co U) (0 (D Ln CD N 0 Ln U) (0 (D (D N CD O 0) 0 CO O CV U') r (D CD 0) CO N CO (D L ( E d CD c ID . U a) fY > O O E O CV 0 za 0 V) C 0 U CS d C5 CO C) (n cz (ll @ y N c. 0 @ (5 O) C LE i 7 To y C • c I U 0) ;� m .0 L @ `C u." 'C ID p I w O a ▪ W W J tls W W a D 2 H .m 0 U To be determined CD O CO N CD (D Total Capital Outlay Transfer Out O x- 0 CO O H (0 O O H Cb O O 0 0 (0 CO CO CO M O N (0 t0 O U) O N N CO N N CO N m z 6 U) (7 Cb N O ( U � N O CL O U O O O (0 � 7 (3 (1) 0 @ C O hco O co a. 71 - Er) E9 7- • r 0 O • LLC O in ▪ U D O O (U/) ( 'O O 0 O o ° N U CO > E3) (n a) C > O O _co a O U ID C CO CO > U) O @ 0- Q) Cll Cn O C • U (0 Q N �O N C) O N U t ll c L O CO c1 U co (n • O (D u) N -0 a • f• 2L O a a co) • O O Eq0) CO Deschutes County Bethlehem Inn (Fund 128) Ten Months Ended April 30, 2011 Year to Date Budget Actual Variance FY % Coll. % Budget Year End Projection Variance RESOURCES: Beg. Net Working Capital $ (2,725,000) $ (2,722,510) $ 2,490 100% 100% $ (2,725,000) $ (2,722,510) $ 2,490 Revenues Grants - Private Lease Payments Total Revenues TOTAL RESOURCES REQUIREMENTS: Expenditures Debt Service: Interest Expense Interest Payment 2,384,167 - (2,384,167) 83% 0% 2.861,000 - (2,861.000) 22,374 22,374 83% N/A 24,408 24,408 2,384,167 22,374 (2,384,167) 83% 1% 2,861,000 - (2,861,000) (340,833) (2,700,136) (2,381,677) 83% -1985% Exp. % 136,000 (2,722,510) (2,858,510) 30,000 15,856 14,144 83% 44% a) 36,000 20,000 16,000 83,333 83,333 83% 0% 100,000 - 100,000 TOTAL REQUIREMENTS 113,333 NET (Resources - Requirements) 15,856 97,477 83% 12% 136,000 100,000 (454,167) (2,715,992) (2,284,200) b) - (2,722,510) (2,758,510) a) Interest on April 2011 negative cash balance ( $2,715,992) _ $1,324.47 b) Innception through April 30, 2011 Revenues - Lease Payments $ 20,340 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 220,454 Total expended 2,738,366 Net $ (2,718,026) Deschutes County Summary - Expenditures Compared to FY 2011 Budget FY 2011 Appropriations - M&S and Capital Outlay Expended to date in FY 2011 Remaining Appropriation Balance Due on Contracts Remaining Appropriation after contracts paid in full 39,040 641,135 680,174 FY 2011 Expenditures for other activities (a) 52,210 615,982 668,192 Remaining Appropriation after Contracts/Other (b) (13,170) 25,153 11,983 Additional Appropriation in Contingency and Reserve for Future Expenditures 274,011 "Area A" "Cell 5" Landfill Closure Fund 611 SW Capital Projects Fund 613 Total 817,210 436,648 2,578,638 1,806 022 3,395,848 2.242,670 380,562 772,616 1,153,178 341,522 131,482 473,004 551,196 a) Fund 611 FY 2011 Expenditures for other activities through April 30, 2011 are interfund loans totalling $52,210 for the Humane Society of Redmond. b) An appropriation transfer will be made prior to the end of the fiscal year. 825,207 Deschutes County - Solid Waste Area A Closure and Cell 5 Construction As of April 30, 2011 Engineering Contract G. Friesen Associates, Inc. Original Contract Change Orders: Change Order #1 (Note a) DEQ requirement for gas detection Change Order #2 LFG well field management SOPs Change Order #3 Storm sewer realignment, drainage, Area A thickness Total Contract Amount Paid Through June 30, 2010 July 1, 2010 through April 30, 2011 (Final payment made December 2010) Balance Due Construction Contract M A DeAtley Construction Inc Original Contract - @ estimated cu.yd. Amended Contract - @ revised cu.yd. and damages Change Orders: Change Order #1 Meet CEC requirements, increase to electrical panel, Change Order #2 Storm sewer realignment due to refuse encountered Change Order #3 Revise valve vaults for improved efficiencies Change Order #4 Add'I cover material from what will be Cell 6 Change Order #5 Environmental controls building, pump station bulkheads Change Order #6 Adjustment to pipe alignment to increase slope Change Order #7 (not likely to occur) Change Order #8 Additional rock to be set aside for future needs Change Order #9 Manhole covers below grade to meet Road Dept requirements Change Order #10 Modular Block Wall instead of MSE Wall Change Order #11 Upgrade of cables (pump and leachate) Change Order #12 Leachate Line connection from Cell 5 to Cells 3 & 4 Change Order #13 Additional cover material due to settling Change Order #14 Well modification, flow meter less LFG vaults Damages Total Contract Amount Paid Through June 30, 2010 July 1, 2010 through April 30, 2011 Balance Due Total of Engineering and Construction Contracts: Original Contracts Change Orders and Damages Total Contract Amount Paid Through June 30, 2010 July 1, 2010 through April 30, 2011 Balance Due "Area A" "Cell 5" Landfill Closure Fund 611 SW Capital Projects Fund 613 Total 241,869.00 182,516.00 424,385.00 19,656.00 21,500.00 34, 316.00 33,431.00 19,656.00 21,500.00 67, 747.00 317,341.00 215,947.00 533,288.00 254,413.44 62,927.56 153,904.42 62,042.58 408,317.86 124,970.14 2,097,140.50 3,290,779.98 5,387,920.48 2,284,885.13 3,552,521.82 5,837,406.94 45,095.00 45,095.00 14,302.54 14,302.54 24,885.69 24,885.69 32,690.70 32,690.70 148,958.89 148, 958.89 1,332.00 1,332.00 2,486.98 55,853.20 5,938.50 204,700.00 5,167.76 2,200.00 6,354.75 (35,000.00) 204,700.00 2,486.98 5,167.76 2,200.00 6,354.75 55,853.20 5,938.50 (35,000.00) 2,422,374.74 3,929,998.22 6,352,372.95 1,707,132.00 2,054,537.51 3,761,669.51 373,720.63 1,743,978.95 2,117,699.58 341,522.11 131,481.76 473,003.86 2,526,754.13 3,735,037.82 6,261,791.94 212,961.61 410,907.40 623,869.01 2,739,715.74 4,145,945.22 6,885,660.95 1,961,545.44 2,208,441.93 4,169,987.37 436,648 19 1,806,021.53 341,522.11 131,481.75 2,242,669.72 = 473.003.86 Note: There will not likely be additional payments to M A DeAtley until Spring. The additional services are for landscaping and other weather sensitive activities. Deschutes County General Support Services - BOCC Conference/Seminar, Education/Training and Travel Expenditures and BOCC - County College Expenditures FY 2011 BOCC Conference & Travel Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr YTD Total Tammy Baney Conf/Sem & Educ/Training - 305 45 75 150 465 15 60 1,115 Travel Meals - 20 - - 150 55 485 710 Accommodations 77 429 - 127 254 1,699 - 253 2,839 Airfare - - - - - - 484 484 Mileage reimbursement 240 255 306 297 990 2,088 Ground Transport/Parking - - - - 27 60 - 154 241 Total Baney 337 989 45 685 816 2,164 15 2,426 7,477 Dennis Luke Conf/Sem & Educ/Training - 305 - - - - 305 Travel Meals - 56 37 25 74 32 - - - 225 Accommodations - 77 76 506 85 (214) - - 529 Mileage reimbursement - 282 178 190 211 148 61 1,069 Ground TransporUParking - 17 - - - - 17 Total Luke 432 292 1,025 370 (34) 2,146 Alan Unger Conf/Sem & Educ/Training - - 305 45 - 30 - 15 60 455 Travel Meals - - 198 - - 32 - - 230 Accommodations - 1,414 - - 362 1,776 Airfare 1,133 - - - 1,133 Mileage reimbursement - - 372 - 575 947 Ground Transport/Parking - 29 - - - 29 Total Unger 1,133 2,317 45 - 998 15 60 4,569 Tony DeBone Conf/Sem & Educ/Training 350 - 45 65 60 520 Accommodations - 536 - (107) - - - 429 Mileage reimbursement - 122 154 179 164 618 Total Other 536 350 14 45 154 244 224 1,567 Total - BOCC Department Conf/Sem & Educ/Training - - 610 395 75 225 465 95 180 2,395 Travel Meals - 76 37 25 74 182 87 - - 485 1,165 Accommodations - 154 76 1,470 85 (195) 616 1,699 253 5,573 Airfare - - - - - - - 484 1,617 Mileage Reimbursement 522 178 445 211 454 933 154 179 1,154 4,722 Ground Transport 17 - - 27 60 - 154 287 Total - BOCC Department 769 292 2,550 765 544 1,921 2,318 274 2,710 15,758 FY 2011 Budget 19,600 Percent of FY 2011 Budget Expended 80.4% BOCC County College Public Information 1,874 - - - - 1,874 Office/Copier Supplies - - 33 65 52 - - 150 Meeting Supplies - - 295 930 828 - 2,053 2,202 995 880 - - 4,077 5/3/2011