HomeMy WebLinkAbout2011-08-22 Work Session MinutesDeschutes County Board of Commissioners
1300 NW Wall St., Suite 200, Bend, OR 97701-1960
(541) 388-6570 -Fax (541) 385-3202 -www.deschutes.org
MINUTES OF WORK SESSION
DESCHUTES COUNTY BOARD OF COMMISSIONERS
MONDAY, AUGUST 22, 2011
Present were Commissioners Tammy Baney, Alan Unger and Anthony DeBone.
Also present were Dave Kanner, County Administrator; Marty Wynne, Finance;
Joe Sadony, 1. T.; Dave Inbody, Assistant to the Administrator; Anna Johnson,
Communications; and media representative Hillary Borrud ofThe Bulletin.
Chair Baney opened the meeting at 1:30 p.m.
1. Financeffax Update.
Marty Wynne said he has a revised document relating to financial policies,
reserves and budgeting for contingencies and working capital. All would be
changed to have four months on hand. Physical inventory is not done on a
scheduled basis but ongoing from the departments. (A copy is attached for
reference.)
DEBONE: Move these changes be accepted as presented.
'UNGER: Second.
VOTE: DEBONE: Yes.
UNGER: Yes.
BANEY: Chair votes yes.
Mr. Wynne stated that interest rates are nearly zero, so this is basically just a
place for the funds to be held at this point.
The beginning net working capital as compared to budget was examined. At
this time, some departments are under budget while others are over. There are
no big concerns because the larger departments have a healthy contingency.
Fair & Expo has started out negative, but year-end should balance out; and the
County Fair did well this year, at about $100,000 more than anticipated.
Minutes of Board of Commissioners' Work Session Monday, August 22, 2011
Page 1 of 5 Pages
There is a new report for the North County Services Building project. Money
will have to be borrowed from other funds to begin the work.
Dave Kanner said that the State said they want to park many fleet vehicles at
the site, so the parking lot will have to be expanded to accommodate this need.
There should be plenty of space to add the twenty parking spaces.
With the State's lease payments, there should be a positive cash flow after the
first year.
Chair Baney asked about the Solid Waste Cell A project and change orders.
Mr. Kanner said that under State law a certain amount of payments to the
contractor must be retained during the process until after the project is
completed.
2. Discussion of Discretionary Grant Requests.
• ICON City -"Be Remedy" Text Initiative previous request. The Board
had received letters of support from various agencies. Chair Baney granted
$1,000, stating that this is a unique organization and it is hard for them to fit
into a normal niche. Commissioner Unger granted $1,000 also, as the group
is working towards outreach and education in unique ways, and he would
like to see where it goes. Chair Baney asked for a summary of some of the
services they provide. Commissioner DeBone said he would like to get to
know them better first before committing funds.
• Latino Community Association - 5th Annual Festival of Cultures -requested
$1,500. Commissioner Unger stated that this grows every year and is a
worthwhile organization. They provide awareness and are working towards
becoming self-sustaining. The Commissioners granted $500 each.
• Project Wildfire -Collaborative Forest Restoration Website Project
requested $3,304. Chair Baney supports the work of this group.
Commissioner Unger said he is on the board of this group and collaboration
is the key to getting this work done. He would like to see this as a part of
the budget in the future. Commissioner DeBone asked if the County has the
capability of hosting something that is closely related to the County. Joe
Sadony replied that it may be possible to develop and host this through the
County's site. Dave Inbody will find out more.
Minutes of Board of Commissioners' Work Session Monday, August 22,2011
Page 2 of 5 Pages
• League of Women Voters -"They Represent You" Booklets -requested
$150. The Board granted $50 each.
3. Review of Board Video & Streaming Process.
Mr. Kanner said the equipment is ready for the Board to go live with meetings
when desired. Bendbroadband is working out some issues on their end.
Mr. Kanner did a PowerPoint presentation showing where the meeting would
be found on the website. The Planning Commission meeting was recorded but
went longer than anticipated. Citrix cannot handle the bandwidth that is
required, so it has to be viewed outside of Citrix. A produced introduction may
be problematic.
At this time, the Board reviewed a recording of the August 10 business meeting.
Mr. Kanner said that the viewer can select an agenda item and the video will go
to that item.
Chair Baney asked how labor intensive this process is. Mr. Sadony said it takes
the time of the meeting, and about 45 minutes to an hour to set up. There needs
to be some pre-defined steps set up for the process. Arrangements will be made
for appropriate staffing to handle the recordings.
The consensus of the Board was to go live at the next regular business meeting
and having the meetings available on the website. People will also be able to
view the meetings on television through video on demand.
4. Update of Commissioners' Meetings and Schedules.
Commissioner Unger is going to visit family through Tuesday, August 30.
Commissioner OeBone is involved in a variety of meetings this coming week.
Chair Baney will be in Salem one day. Mr. Kanner said there have been no
items submitted for either agenda on Monday, August 29 at this point.
Chair Baney attended an OTC meeting in John Day and felt the meeting was
worthwhile, since it gave the State some insight on how decisions affect local
government. She attended an Oregon Housing meeting as well, and another
meeting regarding wilderness designations. $5.5 million was allocated to
various OOOT projects.
Minutes of Board of Commissioners' Work Session Monday, August 22, 2011
Page 3 of 5 Pages
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Chair Baney said when compared to other areas, the relationship of Deschutes I !
County and the Courts is a good one and not common throughout the State. !
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Commissioner DeBone spoke about the south CountylDEQ process regarding
septic systems. There does not seem to be a lot happening right now.
Commissioner Unger id he thought there was a window for retesting the wells; I
he recalled that should be in August. He asked if this is going to happen. 1Commission DeB one thinks it seems to be in the air. The DEQ said they have
had a loss of revenue and this is not their horizon. There are some limits and
J ,!this is a year behind. Commissioner Unger asked if they could test even some
of the wells at this point. Chair Baney stated that the County is not the one who
should handle the testing process.
Commissioner Unger stated that perhaps the County could participate in the real
estate transaction testing process, but the DEQ said that sometimes the DEQ
says that the testing was not done to their standards. Chair Baney said that
there are not that many home sales right now so it may not be that helpful.
Commissioner DeBone said that the Park & Recreation District in La Pine got a
State grant and will be able to enhance the campground, including spaces
suitable for the larger RV's.
5. Other Items.
Executive Sessions:
• under ORS 192.660( d), Labor Negotiations
• under ORS 192.660(2)(i) to review and evaluate the employment-related
performance of an officer, employee, staff member or agent of the County.
The meeting adjourned at 2:55 p.m., at which time the group went into
executive session.
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Minutes of Board of Commissioners' Work Session Monday, August 22, 2011
Page 4 of 5 Pages
DATED this 1I!! Dayof ~ 2011 for the
Deschutes County Board of Commissio;ers:
Tam~
Anthony DeBone, Vice Chair
ATTEST:
Alan Unger, Commissioner ~~
Recording Secretary
Minutes of Board of Commissioners' Work Session Monday, August 22, 2011
Page 5 of 5 Pages
Deschutes County Board of Commissioners
1300 NW Wall St., Suite 200, Bend, OR 97701-1960
(541) 388-6570 -Fax (541) 385-3202 -www.deschutes.org
WORK SESSION AGENDA
DESCHUTES COUNTY BOARD OF COMMISSIONERS
1:30 P.M., MONDAY, AUGUST 22, 2011
1. Finance/Tax Update -Marty Wynne
2. Discussion of Discretionary Grant Requests -Dave Inbody
• ICON City -"Be Remedy" Text Initiative
• Latino Community Association - 5th Annual Festival of Cultures
• Project WildfIre -Collaborative Forest Restoration Website Project
• League of Women Voters -"They Represent You" Booklets
3. Review of Board Video & Streaming Process
4. Update of Commissioners' Meetings and Schedules
5. Other Items
Executive Sessions:
• under ORS 192.660( d), Labor Negotiations
• under ORS 192.660(2)(i) to review and evaluate the employment-related
performance of an officer, employee, staff member or agent of the County.
PLEASE NOTE: At any time during this meeting, an executive session could be called to address issues relating to ORS 192.660(2) (e), real
property negotiations; ORS 192.660(2) (h), litigation; ORS 192.660(2)(d), labor negotiations; or ORS 192.660(2) (b), personnel issues.
Meeting dates. times and discussion items are subject to change. All meetings are conducted in the Board ojCommissioners' meeting roams at
1300 NW Wall St.• Bend, unless otherwise indicated. lfyou have questions regarding a meeting. please call 388-6572.
Deschutes County meeting locations are wheelchair accessible.
Deschutes County provides reasonable accommodations for persons with disabilities.
For deaf, hearing impaired or speech disabled, dial 7-1-1 to access the state transfer relay service for TrY.
Please call (541) 388-6571 regarding alternative formats or for further information.
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DESCHUTES COUNTY
Financial Policies
Introductory Comments
Deschutes County has an important responsibility to its citizens to carefully account for public
funds, manage municipal finances wisely, manage growth, and plan the adequate funding of
services desired by the public, including the provision and maintenance of public facilities.
Deschutes County needs to insure that it is capable of adequately funding and providing County
services needed by the community on a sustainable basis.
The following Financial Policies are designed to establish guidelines for the fiscal stability of the
County. The scope of these policies generally spans, among other issues, accounting, auditing,
financial reporting, internal controls, operating and capital budgeting, revenue management,
expenditure control, asset management, cash and investment management, and planning
concepts, in order to:
1. Demonstrate to the citizens of Deschutes County, the investment community, and the
bond rating agencies that the County is committed to strong fiscal operations;
2. Establish precedents for future policy makers and financial managers on common
fmancial goals and strategies;
3. Present fairly and with full disclosure the financial position and results of financial
operations of the County in conformity to Generally Accepted Accounting Principles
(GAAP); and
4. Determine and demonstrate compliance with finance-related legal and contractual issues
in accordance with provisions of the Oregon Revised Statutes and other pertinent legal
documents and mandates.
These fmancial policies are recommended to enable Deschutes County to meet the priorities of
the Board of County Commissioners and maintain its financial condition so that it can continue
to provide a high level of service to its citizens.
1
i Deschutes County Financial Policies -Page I of 7 (Revised 6/25/07)
l
Financial Planning Policies
• Balanced Budget
Deschutes County's accounting and budgeting systems are organized and operated on a fund
basis. The budget for each fund is balanced, meaning total resources, consisting of beginning
net working capital, current year revenues and transfers-in, are equal to total requirements, which
are specific appropriations, contingencies, unappropriated ending fund balances, and reserves
for future expenditures. If there are mid-year increases in expenditures, decreases in revenue, or
a combination of the two, that would result in expenditures exceeding appropriations or cash
deficits, whenever possible departments will be required to make budget revisions within existing
appropriations rather than transferring designated contingencies or reserves to support ongoing
operations.
• Financial Reporting Policy
The County's accounting systems and financial reporting will be in conformance with all state
and federal laws, generally accepted accounting principles (GAAP) and standards of the
Governmental Accounting Standards Board (GASB) and the Government Finance Officers
Association (GFOA). An annual audit will be performed by an independent public accounting
firm, licensed as a municipal auditor, with an audit opinion to be included with the County's
published Comprehensive Annual Financial Report (CAFR). The County's CAFR will be
submitted to the GFOA Certification of Achievement for Excellence in Financial Reporting
Program. The financial report should be in conformity with GAAP, demonstrate compliance
with fmance related legal and contractual provisions, disclose thoroughness and detail
sufficiency, and minimize ambiguities and potentials for misleading inference. The County's
CAFR will also be provided to the Municipal Securities Rulemaking Board via electronic
submission to the Electronic Municipal Rulemaking Board (EMMA), a continuing disclosure
requirement to enable investors to make informed decisions. Financial systems will maintain
internal controls to moniror revenues, expenditures, and program performance on an ongoing
basis.
• Budgeting for Operating Working Capital and Contingencies
In order to maintain a prudent level of financial resources to protect against the need to reduce
service levels or raise taxes (voter-approved local option levy) and due to temporary
revenue shortfalls or unforeseeable one-time expenditures, the County will establish and
maintain certain working capital balances. The County will strive to maintain a working capital
level in each operating fund, other than the General Fund, of 8.3 % (1/12'h) of that fund's
operating budget. The County will establish operational working capital within the General
Fund of approximately four months of estimated annual property tax collections. Other funds
that rely heavily on property taxes, which are not received until the month of November each
year, and, therefore, should have an operating working capital level at or near the level of the
General Fund, are the Sheriffs Funds, 911, Extension/4-H, and the Sunriver and Black Butte
Ranch county service districts.
Deschutes County Financial Policies -Page 2 of 7 (Revised 6/25/07)
• Reserve and Insurance Funds
The following funds, due to their specific purposes, require reserve working capital balances
above 8.3%:
PERS Reserve Fund
Insurance (general liability, workers' compensation, unemployment, and property
damage)
Health Benefits (medical, pharmacy, dental and vision)
Various Community Development Reserve Funds, when applicable
GIS Dedicated Fund
Road Building and Equipment Reserve Fund
Vehicle Maintenance and Repair Fund
Public Health Department Reserve Fund
Sheriff's Capital Reserve Funds
General Capital Reserve Fund
General County Projects Fund
Project Development Fund
County Clerk Records Fund
Solid Waste Reserve Funds
Fair/Expo Center Capital Reserve Fund
County Service District Reserve Funds
• Long-range Planning
Each year, the County will update resource and requirement forecasts for certain operating
funds for the next two years and annually develop a five-year Capital Improvement Program
(erp) for major projects related to the acquisition, expansion or rehabilitation of the County's
buildings, equipment, parks, streets and other public infrastructure. These estimates will be
presented to the Budget Committee in a format which is intended to facilitate budget decisions
and strategic planning, based on a multi-year perspective.
• Asset Inven tory
Deschutes County will perform an inventory of its capital assets and controlled capital-type
items on an ongoing basis. Information shall include original cost and remaining useful life. This
information will be used to plan for the ongoing financial commitments required to maximize
the public's benefit.
Deschutes County Financial Policies -Page 3 of 7 (Revised 6/25/07)
Revenue Policies
• Revenue Diversification
Revenue forecasts will assess the full spectrum of resources that can be allocated for public
services. To the greatest extent possible, the County's revenue system will be diversified as
protection from short-run fluctuations in anyone revenue source .
• Fees and Charges
The County will annually review all fees for licenses, permits, fines and other miscellaneous
charges in conjunction with the budget process. User charges and fees will be established based
at a level related to the full cost of providing the service, unless otherwise provided by statute or
regulation. The full cost of providing a service should be calculated in order to provide a basis
for setting the charge or fee. Full cost incorporates direct and indirect costs, including
operations and maintenance, overhead, and charges for the use of capital facilities. Other
factors for fee or charge adjustments may also include the impact of inflation, other cost
increases, the adequacy of the coverage of costs and current competitive rates.
• Use of "One-time" Revenues
One-time revenues or resources shall not be used to fund ongoing operations, unless in the
context of a multi-year financial plan to balance expenditures and reserves. One-time revenues
should not support ongoing personnel and operating costs. Use of one-time revenues is
appropriate for non-recurring capital ouday, debt retirement, contribution to capital reserve, and
other non-recurring expenses.
• Use of Unpredictable Revenues
Revenues of a limited or indefinite term will generally be used for capital projects or one-time
operating expenditures to ensure that no ongoing service programs are lost when such revenues
are reduced or discontinued.
• Grants
Grants are generally contributions from one government to another, usually for a specific
purpose. Grants can be recorded in any type of fund and should be recorded in an existing fund
whenever possible. It is critical that budgeted appropriations and actual expenditures for a grant
activity or purchase not exceed the amount of the grant revenue. Whenever employees are hired
as part of grant funding, it is essential that they are hired subject to the amount and continuation
of the grant funding.
Deschutes County Financial Policies -Page 4 of 7 (Revised 6/25/07)
Expenditure Policies
I • Debt Capacity, Issuance and Management
I The County will manage and administer its long-term debt in compliance with the restrictions
and limitations of State law with regard to bonded indebtedness for counties as outlined in the
Oregon Revised Statutes. These statutory restrictions establish legal limitations on the level of
I limited tax and general obligation bonded debt which can be issued by the County (1 % and 2%
i of the real market value of all taxable property, respectively). The statutes outline the processes
1 for public hearings, public notice and bond elections, as well as provisions for the issuance and
sale of bonds and restrictions on the use of those bond proceeds.
• Operating/Capital Expenditure Accountability
The County will maintain an accounting system which provides internal budgetary controls.
The County's budget documents shall be presented in a format that provides for logical
comparison with prior fiscal periods wherever possible. Reports comparing actual revenues and
expenditures to budget for the County's major operating funds shall be prepared monthly which
will be distributed to the Board of County Commissioners, County Administrator, Department
Heads/Directors and any interested parties.
The County will strive to fund minor capital improvements on a pay-as-you-go basis to enhance
its fmancial condition and bond rating. The County shall annually contribute to certain capital
reserve funds to the extent possible given cash flow limitations and projected capital
improvements.
• Internal Service Funds
Internal service funds are used to account for services provided by one department to other
departments on a cost-reimbursement basis. The goal of an internal service fund is to measure
the full cost of providing services for the purpose of fully recovering that cost through fees or
charges. Deschutes County internal service funds are as follows: Building Services,
Administrative Services, Board of County Commissioners, Finance, Legal Counsel, Personnel,
Information Technology, Information Technology Reserve, Insurance Reserve and Health
Benefits Trust.
Cash Management
• Investments
County funds will be invested in a prudent and diligent manner with emphasis on safety,
liquidity and yield, in that order. The County will conform to all state and local statutes
governing the investment of public funds and to the County's investment policy. The County's
Deschutes County Financial Policies -Page 5 of7 (Revised 6125/07)
investment policy shall be approved by the State of Oregon Short-Term Fund Board and
adopted by the Board of County Commissioners. Additionally, the County will have an
Investment Advisory Committee to review the County's investment policy, its investments, and
its investment strategy and philosophy. The Investment Advisory Committee will consist of
flnancial experts who are citizens of Deschutes County, and will meet twice each year.
• Banking Services
The County will seek competitive bids for its banking services. Requests for proposals will be
comprehensive, covering all aspects of the County's banking requirements. The award to the
successful bidder will be for a flve-year period.
• Annual Validation of County Bank Accounts
Each year a letter is to be mailed to all banking institutions operating within Deschutes
County to validate that the only Deschutes County accounts, listing Deschutes County or a
Deschutes County department as the owner of the account and utilizing the County's federal
identification number, are those accounts that have been approved by the Board of County
Commissioners. The letter will state which bank accounts have been approved by the Board
of Commissioners and request that each bank notify the County of any accounts in operation
within their financial institution that are not on the approved list.
Internal Controls and Performance Auditing
Employees in the public sector are responsible to the taxpayers for how public resources are
used and must perform their duties in compliance with law, policy, and established procedures.
The following County activities are essential and are consistent with providing citizens with an
objective and independent appraisal of County government.
Maintain an independent internal audit program to evaluate and report on the financial
condition, the accuracy of fmancial record keeping, compliance with applicable laws,
policies, guidelines and procedures, and efflciency and effectiveness of operations.
Maintain a County Audit Committee comprised mostly of public citizens to oversee
audit services, both external and internal.
In coordination with the Audit Committee, the County Internal Auditor and the
County's external auditors shall periodically review internal controls in County
departments and report findings to the Audit Committee regarding these reviews.
At the direction of the Audit Committee, the County Internal Auditor shall conduct
performance audits to ensure departments and agencies funded by the County are
operating in an efflcient and cost-effective manner.
Approved by the Deschutes County Board of Commissioners on _________
Deschutes County Financial Policies -Page 6 of 7 (Revised 6/25/07)
Dave Kanner
County Administrator
Deschutes County Financial Policies -Page 7 of 7 (Revised 6/25/07)
Appendix A 2
DESCHUTES COUNTY
Financial Policies
Introductory Comments
Deschutes County has an important responsibility to its citizens to carefully account for public
funds, manage municipal finances wisely, manage growth, and plan the adequate funding of
services desired by the public, including the provision and maintenance of public facilities. In
these times of rapid growth in Deschutes County, the County needs to insure that it is capable
of adequately funding and providing County services needed by the community.
The following Financial Policies are designed to establish guidelines for the fiscal stability of the
County. The scope of these policies generally spans, among other issues, accounting, auditing,
financial reporting, internal controls, operating and capital budgeting, revenue management,
expenditure contro~ asset management, cash and investment management, and planning
concepts, in order to:
1. Demonstrate to the citizens of Deschutes County, the investment community, and the
bond rating agencies that the County is committed to strong fiscal operations;
2. Provide precedents for future policy makers and financial managers on common
financial goals and strategies;
3. Present fairly and with full disclosure the financial position and results of financial
operations of the County in conformity to Generally Accepted Accounting Principles
(GAAP); and
4. Determine and demonstrate compliance with finance-related legal and contractual issues
in accordance with provisions of the Oregon Revised Statutes and other pertinent legal
documents and mandates.
These financial policies are recommended to enable Deschutes County to meet the priorities of
the Board of County Commissioners and maintain its financial condition so that it can continue
to provide a high level of service to its citizens.
Page 301
Financial Planning Policies
• Balanced Budget
Deschutes County's accounting system and budgeting system are organized and operated on a
fund basis. The budget for each fund is balanced, meaning total resources, consisting of
beginning net working capital, current year revenues and transfers-in, are equal to total
requirements, which are specific appropriations, contingencies and unappropriated ending fund
balances. Whenever appropriate, departments will be required to make mid-year budget
revisions if unanticipated increases in expenditures or decreases in revenues are significant
enough to warrant such revisions.
• Financial Reporting Policy
The County's accounting and financial reporting systems will be maintained in conformance
with all state and federal laws, generally accepted accounting principles (GAAP) and standards of
the Governmental Accounting Standards Board (GASB) and the Government Finance Officers
Association (GFOA). An annual audit will be performed by an independent public accounting
firm, with an audit opinion to be included with the County's published Comprehensive Annual
Financial Report (CAFR). The County's CAFR will be submitted to the GFOA Certification of
Achievement for Excellence in Financial Reporting Program. The financial report should be in
conformity with GAAP, demonstrate compliance with finance related legal and contractual
provisions, disclose thoroughness and detail sufficiency, and minimize ambiguities and potentials
for misleading inference. The County's CAFR will also be submitted to the national repositories
identified by the Nationally Recognized Municipal Securities Information Repository (NRMSIR)
as a continuing commitment to disclose thoroughness to enable investors to make informed
decisions. Financial systems will maintain internal controls to monitor revenues, expenditures,
and program performance on an ongoing basis.
• Budgeting for Reserves and Contingencies.
In order to maintain a prudent level of financial resources to protect against the need to reduce
service levels or raise taxes and fees due to temporary revenue shortfalls or unforeseeable one
time expenditures, the County will establish and maintain certain res~es. The County will
strive to maintain a resetve in each operating fund, other than the General Fund, of 8.3 %
(1/12th) of that fund's operating budget. The County will establish operational reserves within
the General Fund and strive to maintain a.fund· balance of at least 18% (approximately 3.5
months of property taxes) of the General Fund operating budget. Other funds that rely heavily
on property taxes, which are not received until the month of November each year and,
therefore, should have resetves at or near the level of the General Fund, are the Sheriffs Funds,
911, Extension/4-H, and the Sunriver and Black Butte Ranch county service districts.
Page 302
The following funds, due to their specific purposes, require reserve levels above 8.3%:
PERS Reserve Fund
Insurance (general liability, workers' compensation, unemployment, and property
damage)
Health Benefits (medical, pharmacy, dental and vision)
Various Community Development Reserve Funds
GIS Dedicated Fund
Road Building and Equipment Reserve Fund
Vehicle Maintenance and Repair Fund
-~"'~Mefifal Health Act:tteCareServices Fund
Health Department Reserve Fund
Sheriffs Capital Reserve Funds
General Capital Reserve Fund
General County Projects Fund
Project Development Fund
County Clerk Records Fund
Solid Waste Reserve Funds
Fair/Expo Center Capital Reserve Fund
• Long-range Planning
Each year, the County will update resource and requirement forecasts for certain operating
funds for the next two years and annually develop a five-year Capital Improvement Program
(CIP) for major projects related to the acquisition, expansion or rehabilitation of the County's
buildings, equipment, parks, streets and other public infrastructure. These estimates will be
presented to the Budget Committee in a format which is intended to facilitate budget decisions
and strategic planning, based on a multi-year perspective.
• Asset inventory
Deschutes County will perform a physical inventory of its capital assets and contrqlled capital
typeit.ems not l~s~ than every four.years. As part of this process the condition of all major
capital assets shall be assessed. Information shall include actual v:tfue, replacement cost and
remaining useful life. This information will be used to plan for the ongoing financial
commitments required to maximize the public's benefit.
Revenue Policies
• Revenue diversification
Revenue forecasts will assess the full spectrum of resources that can be allocated for public
services. To the greatest extent possible, the County's revenue system will be diversified as
protection from short-run fluctuations in anyone revenue source.
Page 303
• Fees & Charges
The County will annually review all fees for licenses, permits, fines and other miscellaneous
charges in conjunction with the budget process. User charges and fees will be established based
at a level related to the full cost of providing the service, unless otherwise provided by statute or
regulation. The full cost of providing a service should be calculated in order to provide a basis
for setting the charge or fee. Full cost incorporates direct and indirect costs, including
operations and maintenance, overhead, and charges for the use of capital facilities. Other
factors for fee or charge adjustments may also include the impact of inflation, other cost
increases, the adequacy of the coverage of costs and current competitive rates.
• Use of "One-time" revenues
One-time revenues or resources shall not be used to fund ongoing operations, unless in the
context of a multi-year financial plan to balance expenditures and reserves. One-time revenues
should not support ongoing personnel and operating costs. Use of one-time revenues is
appropriate for non-recurring capital outlay, debt retirement, contribution to capital reserve, and
other non-recurring expenses.
• Use of unpredictable revenues
Revenues of a limited or indefinite tenn will generally be used for capital projects or one-time
operating expenditures to ensure that no ongoing service programs are lost when such revenues
are reduced or discontinued.
• Grants
Grants are generally contributions from one government to another, usually for a very specific
purpose. Grants can be recorded in any type of fund and should be recorded in an existing fund
whenever possible. It is critical that budgeted appropriations and actual expenditures for a grant
activity or purchase not exceed the amount of the grant revenue. Whenever employees are hired
as part of grant funding, it is essential that they are hired subject to the amount and continuation
of the grant funding.
Expenditure Policies
• Debt Capacity, Issuance and Management
The County will manage and administer its long-term debt in compliance with the restrictions
and limitations of State law with regard to bonded indebtedness for counties as outlined in the
Oregon Revised Statutes. These statutory restrictions establish legal limitations on the level of
limited tax and general obligation bonded debt which can be issued by the County (1 % and 2%
of the real market value of all taxable property, respectively). The statutes outline the processes
Page 304
I
II .
I for public hearings, public notice and bond elections, as well as provisions for the issuance and
sale of bonds and restrictions on the use of those bond proceeds. I,
!
• Operating/Capital Expenditure Accountability
The County will maintain an accounting system which provides internal budgetary controls.
The County's budget documents shall be presented in a format that provides for logical
comparison with prior fiscal periods wherever possible. Reports comparing actual revenues and
expenditures to budget for the County's major operating funds shall be prepared monthly which
will be distributed to the Board of County Commissioners, County Administrator, Department
Heads/Directors and any interested parties.
The County will strive to fund minor capital improvements on a pay-as-you-go basis to enhance
its financial condition and bond rating. The County shall annually contribute to certain capital
reserve funds to the extent possible given cash flow limitations and projected capital
improvements.
• Internal Service Funds
Internal service funds are used to account for services provided by one department to other
departments on a cost-reimbursement basis. The goal of an internal service fund is to measure
the full cost of providing services for the purpose of fully recovering that cost through fees or
charges. Deschutes County internal service funds are as follows: Building Services,
Administrative Services, Finance, Legal Counsel, Personne~ Information Technology,
Information Technology Reserve, the Insurance Reserve and the Health Benefits Trust Fund.
Cash Management
• Investments
County funds will be invested in a prudent and diligent manner with emphasis on safety,
liquidity and yield, in that order. The County will conform to all state and local statutes
governing the investment of public funds and to the County's investment policy. The County's
investment policy shall be approved by the State of Oregon Short-Term Fund Board and
adopted by the Board of County Commissioners. Additionally, the County will have an
Investment Advisory Committee to review the County's investment policy, its investments, and
its investment strategy and philosophy. The Investment Advisory Committee will consist of
financial experts who are citizens of Deschutes County, and will meet twice each year.
• Banking Services
The County will seek competitive bids for its banking services. Requests for proposals will be
comprehensive, covering all aspects of the County's banking requirements. The award to the
successful bidder will be for a five-year period.
Page 305
• Annual Validation of County Bank Accounts
Each year a letter is to be mailed to all banking institutions operating within Deschutes County
to validate that the only Deschutes County accounts, listing Deschutes County or a Deschutes
County department as the owner of the account and utilizing the County's federal identification
number, are those accounts that have been approved by the Board of County Commissioners.
The letter will state which bank accounts have been approved by the Board of Commissioners
and request that each bank notify the County of any accounts in operation within their financial
institution that are not on the approved list.
Internal Controls and Performance Auditing
Employees in the public sector are responsible to the taxpayers for how public resources are
used and must perform their duties in compliance with law, policy, and established procedures.
The following County activities are essential and are consistent with providing citizens with an
objective and independent appraisal of County government.
Maintain an independent internal audit program to evaluate and report on the financial
condition, the accuracy of financial record keeping, compliance with applicable laws,
policies, guidelines and procedures, and efficiency and effectiveness of operations.
Maintain a County Audit Committee comprised mostly of public citizens to oversee
audit services, both external and internal.
In coordination with the Audit Committee, the County Internal Auditor and the
County's external auditors shall periodically review internal controls in County
departments and report findings to the Audit Committee regarding these reviews.
At the direction of the Audit Committee, the County Internal Auditor shall conduct
performance audits to ensure departments and agencies funded by the County are
operating in an efficient and cost-effective manner.
Approved by the Deschutes County Board of Commissioners June 25, 2007.
Dave Kanner
County Administrator
Page 306
Monthly Meeting with Board of Commissioners
Finance Director/Treasurer
AGENDA
August 22, 2011
(1) Monthly Investment Report
(2) ] uly 2011 Financials
f
Investments By County Function
General $ 111,275,158
Total Investments $111,275,158
Total Investment Income
Less Fee: 5% of Invest. Income
Investment Income -Net
-
Investment Income
Fiscal Year 2011-12
Jul-11 IJ Y-T-D
$ 56,515 $ 56,515
--
56,515 56,515
(2,826J 12,826
$ 53,689 $ 53,689
Commercial Paper $ 0.00%
Corporate Notes 12,984,953 11.67%
Time Certificates 9,324,063 8.38%
U. S. Treasuries 0.00%
Federal Agencies 41,534,998 37.33%
Bankers' Acceptances 0.00%
LGIP/BOTC 47,431,144 42.63%
Total Investments S 111.275,158 100.00%
Total Portfolio: By Investment Types
Time
CertificatesCorporate
8%Notes
12%
'
Federal
Agencies
37%
Category Maximums:
U.S . Treasuries 100%
ILGIP 100%
""-J Federal Agencies 75%
Banker's Acceptances 25%
ITime Certificates 25°/.
Commercial Paper 20%
Corp_orate Notes 10%
(; ttc
3 Month Treas. ~ 0.10%
12 Month Treas. ~ 0 .20%
3 MonthCP ~ 0.16%
Average Maturity in Days
General ---628
LGIP/BOTC
43%
Memorandum
Date: August 18, 2011
To: Board of County Commissioners
Dave Kanner, County Administrator
From: Marty Wynne, Finance Director
RE: Monthly Financial Reports
Attached please find July 2011 financial reports for the following funds: General (001),
Community Justice -Juvenile (230), Sheriffs (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
One Month Ended July 31, 2011
Vearto Date $
Actual Variance Variance
RESOURCES:
Beg. Net Working Capital $ 7,300,000 $ 8,256,209 $ 956,209 100% 113% a) $7.300,000 $8,256,209 $ 956,209 13%
Revenues
Property Taxes 1,675,081 142,810 (1,532,271 ) 8% 1% b) 20,100,967 20,100,967 0%
Gen. Rev. -excl. Taxes 198,527 965,017 766,490 8% 41% c) 2,382,321 2,382,321 0%
Assessor 65,916 184,567 118,651 8% 23% d) 790,996 790,996 0%
County Clerk 122.392 105.518 (16,874) 8% 7% 1,468,707 1,468.707 0%
BOPTA 1,033 4.081 3,048 8% 33% d) 12,398 12,398 0%
District Attomey 24,889 1,100 (23,789) 8% 0% 298,669 298,669 0%
FinancefTax 16,158 46,797 30,639 8% 24% d) 193,900 193,900 0%
Veterans 5.112 75 (5,037) 8% 0% 61,341 61,341 0%
Property Management 8,017 7,517 (500) 8% 8% 96,200 96,200 0%
Grant Projects 167 167 (Ol 8% 8% 2.000 2,000 0%
Total Revenues 2,117.292 1,457,648 (659,644) 8% 6% 25,407,499 25,407,499 0%
TOTAL RESOURCES 9,417,292 9,713,857 296,565 8% 30% 32,707,499 33,663,708 956,209 3%
REQUIREMENTS: I EXP.%!
Expenditures
Assessor 283,775 253.859 29.916 8% 7% 3,405.300 3.405.300 0%
County Clerk 118,664 84,820 33,844 8% 6% 1,423,965 1,423.965 0%
BOPTA 6,034 7,643 (1,609) 8% 11% 72,402 72,402 0%
District Attomey 406,608 345,055 61,553 8% 7% 4,879.296 4,879,296 0%
FinancefTax 67,804 46,642 21,162 8% 6% 813,648 813,648 0%
Veterans 21,843 19,308 2,535 8% 7% 262,115 262,115 0%
Property Management 21,472 20,163 1,309 8% 8% 257,664 257,664 0%
Grant Projects 9,893 10,250 (357) 8% 9% 118,715 118,715 0%
Non-Departmental 130,580 79,154 51,426 8% 5% 1,566,962 1,566,962 0%
Contingency 581,394 581,394 8% nfa 6.976,722 6,976,722 100%
1,648,067 866,894 781,173 8% 4% 19,776,789 12,800,067 6,976,722 35%
Transfers Out 1,077,559 952,395 125,164 8% 7% 12,930,710 12,930,710 0%
TOTAL REQUIREMENTS 2,725,626 1,819,289 906,337 8% 6% 32,707,499 25,730,777 6,976,722 21%
NET (Resources -Requirements) 6,691,666 7,894,568 1,202,902 7,932,931 7,932,931
a) Beginning Net Working Capital could change due to additional FY 2011 revenues and expenditures
b) Current year property taxes will be collected beginning in October
c) Includes annual payments: Tax on Electric Co-ops $489,027, PIL T $471,823
d) A & T Grant received quarterly.
COMM JUSTICE-JUVENILE
Statement of Financial Operating Data
One Month Ended July 31,2011
RESOURCES:
Beg. Net Working Capital
Revenues
Federal Grants
SB #1 065-Court Assess,
Discovery Fee
Food Subsidy
OVA Basic & Diversion
Inmate/Prisoner Housing
Inmate Commissary Fees
Contract Payments
Miscellaneous
Program Fees
MIP Diversion Fees
Interest on Investments
Leases
Grants -Private
Behavioral Health
CFC Interfund Grant
Gen Fund Grant-Crime Prev
Budget
$1,101,374
833
4,167
1,250
2,083
18,125
7,374
8
5,833
5
3
25
625
200
42
500
12,844
1,667
Year to Date
I Actual I Variance
$1,017,579 $ (83,795)
(833)
1,964 (2,203)
1,028 (222)
(2,083)
(18,125)
(7,374)
(8)
648 (5,185)
(5)
(3)
50 25
557 (68)
100 (100)
(42)
(500)
(12,844)
p,66n
lFY % t Coil. %
100% 92% a)
8% D%
8% 4%
8% 7%
8% D%
8% D% b)
8% D%
8% D%
8% 1%
8% D%
8% nfa
8% 17%
8% 7%
8% 4% c)
8% D%
8% D%
8% D% d)
8% D%
Revised Year End
Budget Projection Variance
$1,101,374
10,000
50,000
15,000
25,000
217,498
88,490
100
70,000
60
40
300
7,500
2,400
500
6,000
154,128
20,000
$1,017,579 $ (83,795)
10,000
50,000
15,000
25,000
355,730 138,232
88,490
100
70,000
60
40
300
7,500
1,200 (1,200)
500
6,000
134,620 (19,508)
20,000
Total Revenues 55,584 4,347 (51,237) 8% 1% 667,016 784,540 117,524
Transfers In-General Fund 443,455 443,455 8% 8% 5,321,459 5,321,459
TOTAL RESOURCES 1,600,413 1,465,381 (135,032) 8% 21% 7,089,849 7,123,578 33,729
REQUIREMENTS: I Exp, %1
Expenditures
Community Justice-Juvenile
Personal Services 425,756 411,407 14,349 8% 8% 5,109,069 5,109,069
Materials and Services 99,644 76,699 22,945 8% 6% b)d) 1,195,733 1,182,725 13,008
Capital Outlay 8 8 8% D% 100 100
Transfers Out 4,200 4,200 8% D% 50,400 50,400
Contingency 61,212 61,212 8% nfa 734,547 734,547
TOTAL REQUIREMENTS 590,820 488,106 102,714 8% 7% 7,089,849 6,342,194 747,655
NET (Resources -Requirements) 1,009,593 977,275 ~32,318) 781,384 781,384
a) Beginning Net Working Capital could change due to additional FY 2011 revenues and expenditures, including $62,845 from OVA
b) OVA Basic and Diversion funding increased after budget was submitted, PrOjections for revenue and expenditures adjusted accordingly
c) CRB vacated after the budget was submitted, Revenue projected adjusted accordingly
d) CCF (JCP) funding less than antiCipated, Projections of revenue and expenditures adjusted accordingly
SHERIFF -Fund 255
Statement of Financial Operating Data
One Month Ended July 31 , 2011
Year to Date
Actual Variance Coil. %
RESOURCES:
Beg. Net Working Capital
Revenues
Law Enf Dist Countywide
Law Enf Dtst Rural
Total Revenues
$
1.84 0,402
11204,058
3,044,460
$
1,370,438
893.953
2,264,391
$
(469 ,964)
{31OI105}
(780,069)
100%
8%
8%
8%
nfa
6%
6%
6%
$
22 ,084 ,821
141448,695
36,533,516
$
19,763 ,020
1211~461
31,865,481
$
(2 ,32 1,80 1 )
{2.3461234}
(4,668,035)
TOTAL RESOURCES 3,044,460 2,264,391 (780,069) 8% 6% 36,533,516 31,865,481 (4,668,035)
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Sheriffs Division
Civil
Automotive/Communications
Investigations/Evidence
PatrollCivil/Comm Supp
Records
Adult Jail
Court Security
Emergency Services
Special Services Division
Regional Work Center
Training Division
Other Law Enforcement Svcs
Non-Departmental
Contingency
Transfers Out -D/S Fund
208,042
68,675
122,219
144,518
659,309
60 ,059
845 ,316
23,884
15,469
108,698
251,539
27 ,022
52 ,688
6,103
434,255
16,667
224 ,025
57,699
32,072
158,518
617,763
46,338
694,426
22,528
14 ,974
93,688
228,710
14,818
52 ,731
6,103
(15 ,983)
10,976
90,147
(14,000)
41,546
13,721
150,890
1,356
495
15,010
22 ,830
12,204
(43)
0
434 ,255
16,667
8%
8%
8%
8%
8%
8%
8%
8%
8%
8%
8%
8%
8%
8%
8%
8%
Exp . %1
9% a)
7%
2% b)
9%
8%
6%
7% c)
8%
8%
7%
8%
5%
8%
8%
nfa
0%
2,496,498
824,095
1,466,632
1,734,218
7,911,704
720,710
10,143,790
286,602
185,625
1,304,370
3,018,466
324,265
632,256
73,231
5,211,054
200,000
2,583,942
824 ,095
1,622,207
1,734,218
7,911,704
720,710
10,443,790
286,602
185,625
1,304,370
3,018,466
324,265
632,256
73,231
200 ,000
(87,444)
(155 ,575)
(300 ,000)
5,211,054
TOTAL REQUIREMENTS 3,044,463 2,264,391 780,072 8% 6% 36,533,516 31,865,481 4,668,035
NET (Resources -Requirements)
a) Reclassification open Personnel Assistant position to Operations Captain position
b) Carryover of the Motorola communication system contract
c) Carryover of the Jail Management Information System Project
Fund 701 LED-Countywide
Statement of Financial Operating Data
One Month Ended July 31 , 2011
Year to Date
Budget I Actual l Variance jFY % LCoiL %
Year End
Variance IBud£let Proiection
$ 5,108,671 $ 6,064,509 $ 955,838 100% 119% $ 5,108,671 $ 6,064,509 $ 955,838
1 ,192,237 (1,192 ,237) 8% 0% 14 ,306 ,841 14 ,306,841
41 ,750 104,982 63 ,232 8% 21 % 501 ,000 501 ,000
2 ,933 (2,933) 8% 0% 35 ,200 35 ,200
4,040 (4 ,040) 8% 0% 48,475 48,475
417 (417) 8% 0% 5,000 5 ,000
128,139 215,978 87,839 8% 14% a) 1,537,663 1,479,991 (57 ,672)
417 (417) 8% 0% 5,000 5,000
7 ,583 7,478 (105) 8% 8% 91,000 91,000
348 (348) 8% 0% 4 ,180 4 ,180
12 ,500 (12,500) 8% 0% 150,000 150 ,000
83 (83) 8% 0% 1,000 1,000
319 (319) 8% 0% 3,825 3,825
550 84 (466) 8% 1% 6,600 6 ,600
4 ,167 (4,167) 8% 0% 50 ,000 50,000
292 375 83 8% 11 % 3 ,500 3,500
417 800 383 8% 16% 5 ,000 5,000
417 83 (334) 8% 2% 5,000 5,000
1,250 (1 ,250) 8% 0% 15,000 15,000
1,333 (1,333) 8% 0% 16,000 16,000
417 1 ,276 859 8% 26% 5,000 5,000
16 ,667 18 ,230 1,563 8% 9% 200,000 200,000
2,361 2,950 589 8% 10% 28 ,333 28,333
294 20 (274) 8% 1% 3,533 3,533
83 (83~ 8% nfa 1,000 1,000
RESOURCES:
Beg. Net Working Capital
Tax Revenues -Current
Tax Revenues -Prior
Federal Grants
State Grant
Transp. of State Wards
SB 1145
Des . Cty Video Lottery Grant
Des Cty Court Security
Des Cty Juvenile Contract
Title III Reimbursement
Transport
DC Fair & Expo Center
Inmate Commissary Fees
Work Center Work Crews
Concealed Handgun Classes
Soc Sec Incentive-Fed
Miscellaneous
Oregon Mentors
Medical Services Reimb
Restitution
Sheriff Fees
Interest
Interest on Unsegregated
Sale of Reportable Assets
Total Revenues 1,423,014 352,256 (1 ,070 ,758~ 8% 2% 17,076,150 17,018,478 (57,672)
TOTAL RESOURCES
REQUIREMENTS:
To : Fund 255 Departments
Sheriffs Services
C ivil
AutofComm
Adult Jail
Court Security
Emergency Services
Special Services
Work Center
Training
Other (CODE , Forensic)
Internal Services
Transfer to Debt Service
Contingency
Total to Fund 255
6,531,685
195,141
68,675
45,733
845 ,316
23,884
15,469
75,568
251,539
16,497
52 ,688
3,057
16 ,667
230,170
1 ,840,402
6,416,765
210,133
57,699
12 ,001
694,426
22 ,528
14,974
65 ,133
228,710
9,046
52 ,731
3,057
1,370,438
(114,920)
(14,993)
10 ,975
33,732
150 ,890
1,355
495
10,435
22,829
7,451
(43)
(0)
16,667
230 ,170
469 ,964
8% 29%
I Exp . %1
8% 9%
8% 7%
8% 2%
8% 7%
8% 8%
8% 8%
8% 7%
8% 8%
8% 5%
8% 8%
8% 8%
8% 0%
8% 0%
22 ,184,821
2,341 ,690
824,095
548 ,799
10,143,790
286,602
185,625
906 ,811
3,018,466
197,961
632 ,256
36,689
200,000
2 ,762,037
22,084 ,821
23,082,987
2,423 ,712
824 ,095
607,014
10,443 ,790
286 ,602
185 ,625
906,811
3 ,018,466
197 ,961
632,256
36,689
200,000
19,763 ,020
898,166
(82,022)
(58,215)
(300,000)
2,762 ,037
2,321 ,801
Transfer to Reserve Fund (703) 8,333 8,333 8% 0% 100 ,000 100 ,000
Total Requirements 3 ,689,137 1,370,438 2 ,318 ,698 6% 22,184,821 19,863,020 2 ,321 ,801
Net 2,842 ,548 5,046,327 2 ,203,779 3,219 ,967 3,219,967
a) Reduction in State Community Corrections funding for custody of SB 1145 inmates
Fund 702 LED Rural
Statement of Financial Operating Data
RESOURCES:
8eg. Net Working Capital
Revenues
Tax Revenues -Current
Tax Revenues -Prior
Federal Grants
Federal Grants-BLM
US Forest Service
State Grant
SB #1065 Court Assessment
Marine Board License Fee
Des Cty General Fund Grant
Des Cty Transient Room Tax
City of Sisters
Des Cty CDD Contract
Des Cty Solid Waste Contr
Des Cty Clerk/Election
School Districts
Security & Traffic Reimb
Seat Belt Program
Miscellaneous
Sheriff Fees
Court Fines & Fees
Impound Fees
Restitution -Street Crimes
Interest
Interest on Unsegregated
Sale of Reportable Assets
Sale of Equip & Material
Total Revenues
One Month Ended July 31, 2011
Year to Date
Budget
$ 2,936,523
612,343
21,417
1,000
2 ,083
6,563
16 ,748
5,000
11,861
48,012
172,821
37,497
4,531
4 ,531
167
6,667
I Actual
$2,784,817
52,285
1,964
172,821
37,497
4 ,531
4,531
I Variance
$ (151,706)
(612 ,343)
30,868
(1,000)
I FY % I Coil. %
100% 95%
8% 0%
8% 20%
8% 0%
(2,083) 8% n/a
(6,563) 8% 0%
(16,748) 8% 0%
(3,036) 8% 3%
(11,861) 8% 0%
(48,012) 8% 0%
0 8% 8%
(0) 8% 8%
(1 ) 8% 8%
(1 ) 8% 8%
(167) 8% 0%
(6 ,667) 8% 0%
417 320 (97) 8% 6%
1,000 475 (525) 8% 4%
833 147 (686) 8% 1%
833 633 (200) 8% 6%
9 ,583 9,360 (223) 8% 8%
583 400 (183) 8% 6%
42 (42) 8% 0%
833 1,350 517 8% 13%
150 10 (140) 8% 1%
500 374 (126) 8% 6%
1 ,667 6,916 5,249 8% 35%
967,682 293,613 ~674,069! 50% 3%
Budget
Year End
Projection Variance
$2,936,523
7,348 ,125
257,000
12,000
25,000
78,750
200,972
60,000
142,332
576,144
2,073,856
449 ,961
54 ,366
54,366
2 ,000
80 ,000
5,000
12 ,000
10,000
10,000
115,000
7,000
500
10,000
1 ,800
6,000
20 ,000
$ 2,784,817
7,348,125
257,000
12,000
25,000
78 ,750
200,972
60,000
142 ,332
576 ,144
2,073 ,856
449,961
54,366
54,366
2 ,000
80,000
5,000
12 ,000
10,000
10,000
115 ,000
7 ,000
500
10,000
1,800
6,000
20 ,000
$(151,706)
11,612,172 11,612,172
TOTAL RESOURCES 3,904,205 3,078,430 (825,775) 50% 21% 14,548,695 14,396,989 (151,706)
REQUIREMENTS: I Exp. %1
To: Fund 255 Departments
Sheriff's Services 12,901 13,892 (991) 8% 9% 154,808 160,230 (5,422)
Auto/Comm 76,486 20,071 56,415 8% 2% 917,833 1,015,193 (97 ,360)
Investigations 144,518 158,518 (13,999) 8% 9% 1 ,734,218 1,734 ,218
Patrol 659 ,309 617,763 41,546 8% 8% 7,911,704 7 ,911,704
60,059 46,338 13,721 8% 6% 720,710 720,710
33,130 28 ,555 4,575 8% 7% 397,559 397,559
10 ,525 5 ,772 4 ,754 8% 5% 126,304 126,304
3,045 3,045 8% 8% 36,542 36,542
204,085 204,085 8% 0% 2,449 ,017 2,449 ,017
1,204,058 893953 310,105 14448695 12102,461 2,346,234
Transfer to Reserve Fund (704) 8 ,333 8,333 8% 0% 100,000 100,000
Total Requirements 2,408,116 893,953 1 ,514,163 6% 14,548,695 12 ,202,461 2,346,234
Net 1,496,089 2,184,477 688,388 2,194,528 2,194,528
PUBLIC HEALTH
Statement of Financial Operating Data
One Month Ended July 31,2011
RESOURCES:
Beg. Net Working Capital $1,596,918 $ 1,403,250 $ (193,668) 100% 88 % a) $1,596,918 $1,403,250 $ (193,668)
Revenues
Medicare Reimbursement 50 (50) 8% 0% 600 600
State Grant 211 (211,391 ) 8% 0% b)
Child Dev & Rehab Center 2,051 (2,051 ) 8% 0% 24,607 24,607
State Miscellaneous 18,736 (18,736) 8% 0% 224,829
OMAP 43,654 50,859 8% 10% 523,850
Family Planning Proj 43,333 (43,333) 8% 0% 520,000
Local Grants 8% 0% 45,000 45,000
Water Fee 3,500 (3,500) 8% 0% 42,000 42,000
Contract Payments 25,000 25,000 8% nta 25,000 25,000
Water Work 4,651 l 8% 0% 7 7
H2O Insp-Priv Wells 17 (17) 8% 0% 200 200
Patient Insurance Fees 11,282 (3,887) 8% 5% 135,380
Health Fees 9,898 7,764 (2,134) 8% 7% 11 118,770
Vital Records-Birth 4,305 1,755 8% 14% 30,600 30,600
Vital Records-Death (1 8% 7% 100,000 100,000
Environmental Health 19,840 (38,856) 8% 3% 704,350 704,350
Interest on Investments 1,000 717 (283) 8% 6% 12,000 12,000
Donations 2,169 7,811 5,642 8% 30% 26,030
Interfund Contract 16,532 (1 8% 0% 198,387 198,387
Administrative Fee 8% 8%
Total Revenues 8% 2% 5,314,167 5,339,167 25,000
Transfers In-General Fund
Transfers In-PH Res Fund
Transfers In-Gen. Fund Other
TOTAL RESOURCES
193,147
2,240,838
193,147
1,728,023
(2,500)
(512,815)
8%
8%
8%
8%
8%
0%
0%
19%
2,317,765
30,000
2,31
30,000
(168,668)
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
51
151
16,667
12,500
488,045
91,115
16,667
12,500
8%
8%
8%
8%
8%
8%
5%
0%
0%
nfa
1,815,848
200,000
286,000
6,214,951
1,81
200,000
286,000
TOTAL REQUIREMENTS 765,664 579,160 186,504 8% 6% 9,323,950 8,516,799 807,151
NET (Resources -Requirements)
a) Beginning Net Working Capital could change due to additional FY 2011 revenues and expenditures, including final payment on
FY 2011 State Grant.
b) July State Grant payment received in August -$150,623.
BEHAVIORAL HEALTH
Statement of Financial Operating Data
One Month Ended July 31,2011
Actual Variance Variance
Year to Date
RESOURCES:
Beg. Net Working Capital $3,268,759 $ 2,910.627 $ (358,132) 100% 89"10 a) $3,268,759 $2,910,627 $ (358,132)
Revenues
Marriage Licenses 458 990 532 8% 18% 5,500 5,500
Divorce Filing Fees 11,083 11,830 747 8% 9% 133,000 133,000
Domestic Partnership Fee 8 5 (3) 8% 5% 100 100
Federal Grants 2,025 (2,025) 8% 0% 24,298 24,298
State Grants 427,529 224,404 (203,125) 8% 4% 5,130,343 5,130,343
State Miscellaneous 10,348 (10,348) 8% 0% 124,173 124,173
Title 19 11,858 4,933 (6,925) 8% 3% 142,297 142,297
Liquor Revenue 8,750 (8,750) 8% 0% 105,000 105,000
School Districts 6,300 3,200 (3,100) 8% 4% 75,600 75,600
Miscellaneous 14,613 240 (14,373) 8% 0% 175,352 175,352
Patient Insurance Fees 9,475 4,418 (5,057) 8% 4% 113,700 113,700
Patient Fees 151 (151 ) 8% 0% 1,807 1,807
Interest on Investments 2,083 1,713 (370) 8% 7% 25,000 25,000
Rentals 1,092 1,250 158 8% 10% 13,100 13,100
Administrative Fee 369,141 359,141 (10,000) 8% 8% 4,429,689 4,429,689
Sheriff 1,667 (1,667) 8% 0% 20,000 20,000
Interfund Contract-Gen Fund 10,583 (10,583~ 8% 0% 127,000 127,000
Total Revenues 887,164 612,124 (275,040) 8% 6% 10,645,959 10,645,959
Transfers In·General Fund
Transfers In·OHP-CDO
Transfers In·Acute Care Svcs
Transfers In-ABHA
105,293
22,617
21,043
25,072
105,293
22,617
21,043
{25,072~
8%
8%
8%
8%
8%
8%
8%
0%
1,263,515
271,402
252,515
300,863
1,263,515
271,402
252,515
300,863
TOTAL RESOURCES 4,329,948 3,671,704 (658,244) 8% 23"10
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
800,033
327,434
33,333
23,833
148,951
766,316
132,173
33,717
195,261
33,333
23,833
148,951
I Exp. %1
8% 8%
8% 3%
8% 0%
8% 0%
8% nla
16,003,013 15,644,881 (358,132)
9,600,395
3,929,205
400,000
286,000
1,787,413
9,600,395
3,929,205
400,000
286,000
1,787,413
TOTAL REQUIREMENTS 1,333,584 898,489 435,095 8"10 6"10 16,003,013 14,215,600 1,787,413
NET (Resources Requirements) 2,996,364 2,773,215 ~223,1491 1,429,281 1,429,281
a) Beginning Net Working Capital could change due to additional FY 2011 revenues and expenditures
COMMUNITY DEVELOPMENT
Statement of Financial Operating Data
One Month Ended July 31,2011
RESOURCES:
Beg. Net Working Capital
Revenues
Admin-Operations
Admin-GIS
Admin-Code Enforcement
Building Safety
Electrical
Contract Services
Env Health-On Site Prog
Planning-Current
Planning-Long Range
BudQet I
$ 229,822
2,029
83
13,892
100,073
21,596
13,350
23,367
56,242
21,144
Year to Date
Actual I Variance I FY % I Coli. %
125,152
4,099
230
23,782
133,794
27,273
18,545
40,230
60,433
33,156
$ (104,670)
2,070
147
9.890
33,721
5.677
5,195
16,863
4,191
12,012
100%
8%
8%
8%
8%
8%
8%
8%
8%
8%
54%
17%
23%
14%
11%
11%
12%
14%
9%
13%
a)
b)
a)
a)
a)
a)
a)
a)
$ 229,822
24,350
1,000
166,700
1,200,880
259,150
160,200
280,400
674,900
253,726
$ 125,152
24,350
1,000
166,700
1,200,880
259,150
160,200
280,400
674,900
253,726
(104,670)
Total Revenues 251,n6 341,542 89,766 8% 11% 3,021,306 3,021,306
Trans In-GF
Trans In·GF for Lng Rng Ping
Trans In-Other
TOTAL RESOURCES
52,469
41,280
8
575,355
52,469
41,280
560,444
(8)
(14,911)
8%
8%
8%
8%
8%
8%
0%
13%
629,625
495.360
100
4,376,213
629,625
495.360
100
4,271,543 (104,670)
REQUIREMENTS:
EXPENDITURES &TRANSFERS
Admin·Operations
Admin-GIS
Admin-Code Enforcement
Building Safety
Electrical
Contract Services
Env Health-On Site Pgm
Planning-Current
Planning-Long Range
Transfers Out (DIS Fund)
Contingency
117,652
10,646
17,048
46,836
19,785
13,807
11,926
51,584
39,901
14,490
21,011
120,480
9,856
16,692
43,575
17,027
13.188
12,719
43,734
35.007
(2.828)
790
356
3.261
2,758
619
(793)
7,850
4,894
14,490
21,011
8%
8%
8%
8%
8%
8%
8%
8%
8%
8%
8%
Exp. %1
9% c)
8%
8%
8%
7%
8%
9% d)
7%
7%
0%
n/a
1,411.818
127,755
204,570
562,032
237,420
165,689
143,108
619,002
478.806
173,885
252,128
1,411,818
127,755
204,570
562,032
237,420
165,689
143,108
619,002
478,806
173,885
252,128
TOTAL REQUIREMENTS 364,686 312,278 52,408 8% 7% 4,376,213 4,124,085 252,128
BudQet
YearEnd
Projection Variance
NET (Resources· Requirements) 210,669 248,166 37,497 147,458 147,458
Revenues
Expenditures
Net from Operations
341,542
312,278
29,264
3,021,306
4,376,213
(1,354,907)
3.021.306
4,124.085
(1.102,779)
252,128
252.128
a) Business activity is heavier during summer months
b) GIS revenue is sporadic based on the frequency of customer requests
c) High due to one-time software maintenance license paid in July
d) Extra Help expenses concentrated in the summer months
ROAD
Statement of Financial Operating Data
One Month Ended July 31, 2011
Year to Date
Budget I Actual I Variance IFY % I Coli. % Budget
Year End
Projection Variance
RESOURCES:
Beg. Net Working Capital
Revenues
Federal Reimbursements
Federal Grant
Mineral Lease Royalties
Forest Receipts
State Miscellaneous
Motor Vehicle Revenue
City of Bend
City of Redmond
City of Sisters
City of La Pine
Admin Recovery (SOC)
Miscellaneous
Road Vacations
Interest on Investments
Parking Fees
Interfund Contract
Equipment Repairs
Vehicle Repairs
LID Construction
Vegetation Management
Forester
Car Washes
Sale of Equip & Material
Total Revenues
$2,834,720
50,000
1,667
3,333
109,264
41,670
945,000
22,917
29,167
833
833
83
1,667
83
1,667
12
60,833
16,667
7.500
833
5,958
2,083
292
52,750
1,355,112
$ 3,418,138
561
887,171
430
94
1,939
3.526
893,721
$ 583,418
(50,000)
(1,667)
(2,772)
(109.264)
(41,670)
(57,829)
(22.917)
(29.167)
(833)
(833)
347
(1,573)
(83)
2n
(12)
(60,833)
(16,667)
(7,500)
(833)
(5,958)
(2,083)
(292)
(49,224)
(461,391)
1000/.
8%
8%
8%
8%
8%
8%
8%
8%
8%
8%
8%
8%
8%
8%
8%
8%
8%
8%
8%
8%
8%
8%
8%
8%
121%
0%
n/a
1%
0%
0%
8%
0%
0%
0%
0%
43%
0%
0%
10%
0%
0%
0%
0%
0%
0%
0%
0%
1%
5%
a)
b)
c)
d)
d)
d)
d)
e)
e)
e)
e)
$ 2,834,720
600,000
20,000
40,000
1,311,162
500,041
11,340,000
275,000
350.000
10,000
10,000
1,000
20,000
1,000
20,000
144
730,000
200,000
90,000
10,000
71.500
25,000
3,500
633,000
16,261,347
$ 3,418,138
600.000
20,000
40,000
1,311,162
500,041
11,340,000
275,000
350.000
10,000
10,000
1,000
20,000
1,000
20,000
144
730,000
200,000
90,000
10,000
71,500
25,000
3,500
633,000
16,261,347
$ 583,418
Trans In • Solid Waste
Trans In • Transp SOC
Trans In-Road Imp Res
23,814
20,833
1,000
(23,814)
(20.833)
(1,000)
8%
8%
8%
0%
0%
0%
285,773
250,000
12,000
285,773
250,000
12,000
TOTAL RESOURCES 4,235,479 4,311,859 97,213 8% 22% 19,643,840 20,227,258 583,418
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
467,944
847,723
103,058
50,000
168,263
437,776
346,055
30,168
501,668
103,058
50,000
168,263
I Exp. %1
8% 8%
8% 3%
8% 0%
8% 0%
8% n/a
5,615,323
10,172,674
1,236,691
600,000
2,019,152
5,615,323
10,1n,674
1,236,691
600,000
2,019,152
TOTAL REQUIREMENTS 1,636,988 783,831 853,157 8% 4% 19,643,840 17,624,688 2,019,152
NET (Resources Requirements) 2,598,491 3,528,028 950,370 2,602,570 2,602,570
a) Expect payment with completion of Cascade Lakes chip seal by October 2011
b) Annual payment-January 2012
c} STP Fund Exchange-expected payment in September 2011
d) Billed upon completion of work
e) Payments to be received in June 2012 from Funds 326, 328, 329. and 340
ADULT PAROLE & PROBATION
Statement of Financial Operating Data
One Month Ended July 31, 2011
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
Budget
$ 560,000
18,113
358
2,577
1,083
237,971
2,000
342
14,167
16,667
750
4,167
4,167
6,236
Year to Date Revised Year End
Budget Projection VarianceI Actual
$ 622,300
1,663
401,103
440
160
9,124
12,290
420
4,167
I Variance IFY % I Coil. %
$ 560,000 $ 622,300 $
217,350 217,350
4,301 4,301
30.918 25,000
13.000 13.000
2.855.659 2,748.953
24,000 24,000
4,100 4,100
170,000 170,000
200.000 200,000
9.000 9.000
50,000 50,000
50.000 50,000
74,832 74,832
62,300
(5.918)
(106,706)
$ 62,300
(18,113)
(358)
(2,577)
580
163.132
(1.560)
(182)
(5.043)
(4,377)
(330)
(4,167)
(6,236)
100% 111%
8% 0% a)
8% 0% b)
8% 0% c)
8% 13%
8% 14% d)
8% 2%
8% 4%
8% 5%
8% 6%
8% 5%
8% 8%
8% 0% e)
8% 0% e)
Total Revenues 308,598 429,367 120,769 8% 12% 3,703,160 3,590,536 (112,624)
Transfers In-General Fund 28.191 28.191 8% 8% 338,292 338,292
TOTAL RESOURCES 896,789 1,079,858 183,069 8% 23% 4,601,452 4,551,128 (50,324)
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
264,057
73.908
8
2,400
43,081
240,752
45,052
23,305
28,856
8
2,400
43.081
I Exp. %1
8% 8%
8% 5%
8% 0%
8% 0%
8% n/a
3,168.688
886,890
100
28,800
516.974
3,168,688
886,890
28,800
100
516.974
TOTAL REQUIREMENTS 383,454 285,804 97,650 8% 6% 4,601,452 4,084,378 517,074
NET (Resources -Requirements) 513,335 794,054 280,719 466,750 466,750
a) Annual allocation expected in September
b) Annual allocation normally received in February
c) State will be sent monthly invoices beginning in late August. Payment of July and August invoices expected in September
d) Payments received quarterly; due to lower population and cost savings, revenue will be less than budgeted
e) Interfund grant received quarterly
COMM ON CHILDREN & FAMILIES
Statement of Financial Operating Data
One Month Ended July 31, 2011
Year to Date
Budget I Actual I Variance jFY % I Coil. %
Revised Year End
Budget Projection Variance
RESOURCES:
Beg. Net Working Capital $ 467,111 $ 419,816 $ (47,295) 100% 90% $ 467,111 $ 419,816 $ (47.295)
Revenues
Federal Grants 24,957 (24,957) 8% 0% 299,488 299,488
Title IV -Family Sup/Pres 3,277 (3,277) 8% 0% a) 39,329 39.534 205
HealthyStart Medicaid
Level 7 Services
7,917
21,499
(7.917)
(21,499)
8%
8%
0%
0%
b)
a)
95,000
257,982
85,000
196,898
(10,000)
(61.084)
DHS-Runaway Homeless 8% n/a c) 48.122 48,122
State Prevention Funds 2,042 (2,042) 8% 0% d) 24,500 29.500 5,000
HealthyStart /R-S-G
OCCF Grant
Charges for Svcs-Misc
Court Fines & Fees
25,987
45,434
667
6,500 7,098
(25.987)
(45,434)
(667)
598
8%
8%
8%
8%
0%
0%
0%
9%
a)
a)
e)
311,838
545.203
8,000
78,000
258.203
492,806
8,000
85,000
(53,635)
(52,397)
7.000
Interest on Investments 417 339 (78) 8% 7% 5,000 5,000
Donations
Miscellaneous 10,073
5 5
(10,073)
8%
8%
n/a
0% f) 120,875
5
355,875
5
235,000
Total Revenues 148,770 7,442 (141,328) 8% 0% 1,785,215 1,903,431 118,216
Trans from General Fund 22,747 22,747 8% 8% 272,960 272,960
Total Transfers In 22,747 22,747 8% 8% 272,960 272,960
TOTAL RESOURCES 638,628 450,005 (188,623) 8% 18% 2,525,286 2,596,207 70,921
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
50,427
140,582
8
19,424
47.731
16,005
2,696
124,577
8
19,424
I Exp. %1
8% 8%
8% 1%
8% 0%
8% n/a
605,119
1,686,979
100
233,088
605,119
1,713,245
100
(26,266)
233,088
TOTAL REQUIREMENTS 210,441 63,736 146.705 8% 3% 2,525,286 2,318,464 206,822
NET (Resources -Requirements) 428,187 386,269 ,41,9181 277,743 277,743
a) FY 11/12 and FY 12/13 Intergovernmental Agreement finalized funding levels from OCCF
b) Medicaid earnings reduced due to lower projections
c) Runaway/homeless youth grant to be transferred from Department of Human Services
d) Youth Suicide Prevention grant increased by $5,000
e) Court fees projected to be higher than budget
f) Two additional grants of $55,000 & $180,000 awarded
SOLID WASTE
Statement of Financial Operating Data
One Month Ended July 31, 2011
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
$1,092,508
1,833
16,667
71,667
109,500
333,333
6,083
2,083
625
2,500
Year to Date
I Actual I Variance I FY % I Coli. %
$ 1,147,702 $ 55,194 100% 105%
1,863 30 8% 8%
2,553 (14,114) 8% 1% a}
77,311 5,644 8% 9%
142,390 32,890 8% 11%
347,424 14,091 8% 9%
12,471 6,388 8% 17%
135 (1,948) 8% 1% b}
760 135 8% 10%
8% n/a
2,150 ~350~ 8% 7%
Revised Year End
Budget Projection Variance
$1,092,508 $ 1,147,702 $ 55,194
22,000
200,000
860,000
1,314,000
4,000,000
73,000
25,000
7,500
22,000
200,000
860,000
1,314,000
4,000,000
73,000
25,000
7,500
30,000 30,000
Total Revenues 544,291 587,057 42,766 8% 9% 6,531,501 6,531,501
TOTAL RESOURCES 1,636,799 1,734,759 97,960 8% 23% 7,624,009 7,679,203 55,194
REQUIREMENTS
Expenditures
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out·Road
Contingency
139,300
241,088
80,936
14,333
113,314
46,363
135,116
40,097
4,184
200,991
80,936
14,333
113,314
46,363
8%
8%
8%
8%
8%
8%
Exp. %1
8%
1%
0%
0%
0%
n/a
c)
d)
1,671,598
2,893,052
971,233
172,000
1,359,773
556,353
1,671,598
2,893,052
971,233
172,000
1,359,773
556,353
TOTAL REQUIREMENTS 635,334 175,213 460,121 8% 2% 7,624,009 7,067,656 556,353
NET (Resources -Requirements) 1,001,465 1,559,546 558,081 611,547 611,547
a) Due April 15, 2012
b) Dependent on special clean-ups such as asbestos and contaminated soil
c} Payable November 2011 and May 2012
d) Transfers made semi-annually.
RISK MANAGEMENT
Statement of Financial Operating Data
One Month Ended July 31. 2011
RESOURCES:
Beginning Net Working Capital
Revenues
Inter-fund Charges:
General Liability
Property Damage
Vehicle
Workers' Compensation
Unemployment
Claims Reimb-Workers' Compensation
Claims Reimb-Gen Liab/Property
Process Fee-Events/Parades
Miscellaneous
Skid Car Training
Interest on Investments
Other Interest
TOTAL REVENUES
TOTAL RESOURCES
Appropriations/expenditures
Direct Insurance Costs:
GENERAL LIABILITY
Settlement / Benefit
Defense
Professional Service
Insurance
Loss Prevention
Repair / Replacement
Total General Liability
PROPERTY DAMAGE
Insurance
Repair / Replacement
Total Property Damage
VEHICLE
Professional Service
Insurance
Loss Prevention
Repair / Replacement
Total Vehicle
WORKERS' COMPENSATION
Settlement / Benefit
ProfeSSional Service
Insurance
Loss Prevention
Miscellaneous
Total Workers' Compensation
UNEMPLOYMENT -SettlemenUBenefits
$2,100,000
20,905
25.969
14,859
122,829
21,036
417
1.667
125
4
1.500
1,250
4
210,565
2,310,565
33,333
25,019
8,457
66,667
20,833
$2,049,705
20,905
25.969
14.859
122.829
21,063
245
280
1,067
207,217
2,256,922
500
100
273
873
379
379
281
281
58.888
54.720
7.945
121,554
($50,295)
0
(0)
(0)
0
27
(417)
(1.667)
120
(4)
(1.220)
(183)
(4)
(3,348)
(53,642)
32,460
24,640
8,176
(54,887)
20,833
100'Y.
8%
8%
8%
8%
8%
8%
8%
8%
8%
8%
8%
8%
8%
8%
98%
8%
8%
8%
8%
8%
0%
0%
16%
0%
2%
7%
0%
8%
49%
I % EXE!. I
8% 0%
8% O'Y.
8% 0%
8% 15%
8% 0%
$2,100,000 $2,049,705
250,855 250.855
311,633 311.633
178.310 178.310
1,473.944 1,473.944
252,433 252,433
5.000 5.000
20.000 20.000
1.500 1,500
50 50
18.000 18.000
15.000 15.000
50 50
2,526,775 2,526,775
4,626,775 4,576,480
400,000 400,000
300,223 300,223
101,485 101,485
800,000 800,000
250,000 250,000
($50,295)
(50,295)
Total Direct Insurance Costs
Insurance Administration:
Personal Services
Materials & Service
Capital Outlay
Total Insurance Administration
154,309
24.530
13.976
8
38,515
123.087
24.195
11.312
35,507
31.222
335
2.664
8
3.007
8%
8%
8%
8%
8%
7%
8%
7%
0%
8%
1.851.708
294.357
167.717
100
462.174
1.851.708
294,357
167,717
462.074
100
100
Transfers Out
Contingency
TOTAL REQUIREMENTS
NET
600
192,141
385,565
1,925,000
158,594
2,098,328
600
192,141
226,971
173,328
8%
8%
SOil.
0%
n/a
3%
7,200
2.305.693
4,626,775
7.200
2,320,982
2,255,498
2,305.693
2,305,793
2,255,498
DESCHUTES COUNTY 911
Statement of Financial Operating Data
One Month Ended July 31,2011
Year to Date
Actual Variance Variance
RESOURCES:
8eg. Net Working Capital $6,400,000 $ 7,477,588 $ 1,077,588 100% 117% $6,400,000 $7,477,588 $ 1.077.588
Revenues
Property Taxes· Current 498.648 (498.648) 8% 0% 5,983,773 5,983,773
Property Taxes -Prior 16.667 39,167 22,500 8% 20% 200,000 200,000
State Reimbursement 4,500 (4,500) 8% 0% a) 54.000 54,000
Telephone User Tax 62,500 (62.500) 8% 0% 750,000 750,000
Data Network Reimb. 2.267 (2,267) 8% 0% b) 27,200 27,200
Jefferson County 2,917 236 (2,681 ) 8% 1% 35,000 35.000
User Fee 4,333 (4.333) 8% 0% c) 52.000 52.000
Police RMS User Fees 16.583 (16,583) 8% 0% b) 199,000 199,000
Contract Payments 2.667 (2,667) 8% 0% b) 32,000 32.000
Miscellaneous 750 735 (15) 8% 8% 9,000 9.000
Interest 2,917 3,481 564 8% 10% 35,000 35,000
Interest on Unsegregated Tax 67 8 ~59l 8% 1% 800 800
Total Revenues 614,816 43.627 (571,189) 8% 1% 7,377,773 7.377,773
TOTAL RESOURCES 7,014,816 7,521,215 506,399 8% 55% 13,777,773 14,855,361 1,077.588
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
353,403
163.113
42,917
41.667
547.049
316,644
168,535
5,928
36.759
(5,422)
36.989
41.667
547.049
8%
8%
8%
8%
8%
% Exp·1
7%
9%
1%
0%
nla
4,240,834
1.957.356
515.000
500,000
6.564,583
4.240,834
1.957,356
515.000
500,000
6.564,583
TOTAL REQUIREMENTS 1,148,149 491,107 657,042 8% 4% 13,777,773 7,213,190 6,564,583
NET (Resources -Requirements) 5,866,667 7,030,108 1,163,441 7,642,171 7,642,171
a) GIS/MSAG monthly billings to Oregon Emergency Management
b) Invoiced annually in August/September.
c) U. S Forest Service Invoiced quarterly. Crooked River Ranch invoiced annually in August/September
Health Benefits Trust
Statement of Financial Operating Data
One Month Ended July 31, 2011
RESOURCES
Year to Date
Actual Variance
Beg. Net Working Capital $15,500,000 $ 15,829,918 $ 329,918 100% 0 $15,500,000 $ 15,829,918 329,918
Revenues:
Internal Premium Charges 1,001,309 1,001,058 (252) 8% 8% 12,015,711 12,015,711
PfT Emp -Add'l Prem 4,167 2,403 (1.764) 8% 5% 50,000 50.000
Employee Prem Contribution 52,500 52,570 70 8% 8% 630.000 630.000
COIC 105.000 103,658 (1,342) 8% 8% 1.260,000 1.260.000
Retiree I COBRA Co-Pay 41,667 80,241 38.574 8% 16% 500.000 500,000
Interest 6.667 7.511 844 8% 9% 80,000 80,000
Total Revenues 1,211,309 1,247,440 36,131 8% 9% 14,535,711 14,535,711
TOTAL RESOURCES 16,711,309 17,077,358 366,049 92% 102"10 30,035,711 30,365,629 329,918
REQUIREMENTS I Exp. %1
Expenditures:
Personal Services 10,839 10,385 453 8% 8% 130,062 130,062
Materials & Services
Claims Paid-MedicallRx 1,039.524 955.670 83,853 8% 8% a) 12,474,284 9.938,972 2,535,313
Claims Paid-DentalNision 155,331 168.052 (12.721 ) 8% 9% a) 1,863.974 1,747,745 116,229
Refunds 0 (494) 494 8% n/a (494) 494
Insurance Expense 29.167 27.805 1,362 8% 8% 350,000 350.000
State Assessments 12.500 70,788 (58,288) 8% 47% 150,000 150,000
Administration Fee 26,667 25,299 1,368 8% 8% 320.000 320,000
PPO Fee 4,167 3,951 216 8% 8% 50,000 50,000
Health Impact 4,583 4,322 261 8% 8% 55,000 55.000
Other 13,527 3.125 10,401 8% 2% 162,318 162,318
Total HBT -Dept 31 1,296,303 1.268,903 27,400 8% 15.555,638 12,903.602 2.652,036
Deschutes On-site Clinic
Healthstat 79,767 79,767 8% 0% 957,200 957,200
Medications/Drugs 27,083 27,083 8% 0% 325,000 325,000
Equipment 333 333 8% 0% 4.000 4,000
Miscellaneous 713 136 576 8% 2% 8,550 8,550
Total DOC 107.896 136 107,759 1.294,750 1,294,750
Capital Outlay 8 8 8% nla 100 100
Contingency 1,098.769 1,098.769 8% n/a 13,185.223 -13,185,223
TOTAL REQUIREMENTS 2,502,976 1,269,039 1,233,936 8% 4% 30,035,711 14,198,352 15.837,359
NET (Resources -RequiremenlS) 14.208,333 15,808,319 1,599,986 16,167,277 16,167,277
a) Projection based on annualizing 5 weeks of claims paid. YTD actual is $224.646 per week.
8/16/2011
Deschutes County -Fair and Expo Center
YTD-Budget Basis Commissioners
Statement of Financial Operating Data
One Month Ended July 31,2011
Year to Date
Budget I Actual 1 Variance 1 FY % I Coil. %
YearEnd
Budget Projection Variance 1
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
$ 75,000
50,417
125
4,833
500
2,500
18,333
9.333
3.917
567
90,526
$ (40,205)
181,153
60
33,000
6.000
1,491
221,704
$ (115,205)
130,737
(65)
(4,833)
(500)
(2,500)
14.667
(3.333)
(3,917)
923
131,178
100%
8%
8%
8%
8%
8%
8%
8%
8%
8%
8%
-54%
30%
4%
0%
0%
0%
15%
5%
0%
n/a
a) $ 75,000
b) 605,000
1,500
c) 58,000
6,000
d) 30,000
b) 220,000
e) 112,000
f) 47.000
6.807
20% 1,086,307
$ (40,205)
606,153
1,435
58,000
6,000
30,000
220,000
112,000
47.000
7.281
1,087,869
$ (115,205)
1,153
(65)
474
1,562
Transfers In
General Fund (001)
Room Tax (160)
Welcome Center (170)
Annual County Fair (619)
Reserve Fund (617)
Total Transfers In
14,167
2.145
6.900
18.333
8
41,554
14.167
2.145
6.900
23,212
(18.333)
(8)
(18,342)
8%
8%
8%
8%
8%
8%
8%
8%
0%
0%
g)
170,000
25,744
82.800
220.000
100
498,644
170.000
25,744
82,800
220,000
100
498.644
TOTAL RESOURCES 207,079 204,711 (2.369) 8% 12% 1,659,951 1,546,308 (113,643)
REQUIREMENTS:
Expenditures:
Personal Services
Materials and Services
Debt Service
Capital Outlay
Total Expenditures
72,168
40.088
9,589
8
121,854
70,667
25.834
96,501
1,501
14,255
9,589
8
25,353
I Exp. %1
8% 8%
8% 5%
8% 0%
8% 0%
866,018
481.060
115.068
100
1,462,246
864,525
477.782
115.068
1,457,375
1,493
3.278
100
4,871
Transfers Out· Reserve Fund 833 833 8% 0% 10.000 10.000
Contingency 15.642 15.642 8% n/a 187.705 187,705
TOTAL REQUIREMENTS 138,329 96,501 41,828 8% 6% 1,659,951 1,467,375 192,576
NET (Resources -Requirements) 68,750 108,209 39,459 78,933 78,933
a) Cancellation of May and June events due to equine virus resulted in less than budgeted Beginning Net Working Capital.
b) RV Rally in July
c) Storage payments received October through April.
d) Horse Stall rentals received March through June.
e) Payments for signage received in January, May and June.
f) Payment for inter-fund contract received in April.
g) Transfer from Annual Fair made in November.
Deschutes County -Solid Waste
Area A Closure and Cell 5 Construction
As of July 31.2011
"Area A" "Cell 5"
SW t;apltal
Landfill Closure Projects Fund
Fund 611 613 Total
IEngineering Contract
G. Friesen Associates, Inc.
Original Contract 241.869.00 182,516.00 424,385.00
Change Orders:
Change Order #1 (Note a) DEQ requirement for gas detection 19.656.00 19,656.00
Change Order #2 LFG well field management SOPs 21.500.00 21,500.00
Change Order #3 Storm sewer realignment. drainage. Area A thickness 34,316.00 33,431.00 67.747.00
Total Contract 317.341.00 215.947.00 533.288.00
Amount Paid
Through June 30. 2011 (Final payment made December 2010) 317,341.00 215,947.00 533,288.00
Balance Due
IConstruction Contract I
M A DeAtley Construction Inc
Original Contract -@ estimated cu.yd. 2,097.140.50 3,290.779.98 5.387.920.48
Amended Contract -@ revised cu. yd. and damages 2.284.885.13 3,552,521.82 5.837,406.94
Change Orders:
Change Order #1 Meet CEC requirements. increase to electrical panel. 45.095.00 45,095.00
Change Order #2 Storm sewer realignment due to refuse encountered 14,302.54 14.302.54
Change Order #3 Revise valve vaults for improved efficiencies 24,885.69 24,885.69
Change Order #4 Add'i cover material from what will be Cell 6 32.690.70 32.690.70
Change Order #5 Environmental controls building. pump station bulkheads 148.958.89 148.958.89
Change Order #6 Adjustment to pipe alignment to increase slope 1,332.00 1,332.00
Change Order #7 (not likely to occur)
Change Order #8 Additional rock to be set aside for future needs 204,700.00 204.700.00
Change Order #9 Manhole covers below grade to meet Road Dept requirements 2.486.98 2,486.98
Change Order #10 Modular Block Wall instead of MSE Wall 5,167.76 5,167.76
Change Order #11 Upgrade of cables (pump and leachate) 2.200.00 2,200.00
Change Order #12 Leachate Line connection from Cell 5 to Cells 3 & 4 6.354.75 6.354.75
Change Order #13 Additional cover material due to settling 55,853.20 55,853.20
Change Order #14 Well modification. flow meter less LFG vaults 5.938.50 5,938.50
Damages ~35,000.00) (35.000.00)
Total Contract 2,422,374.74 3.929,998.22 6,352.372.95
Amount Paid
Through June 30. 2011 2,343.073.99 3,798.516.46 6.141.590.45
July 1.2011 through July 31,2011
Balance Due 79.300.75 131,481.76 210,782.50
Total of Engineering and Construction Contracts:
Original Contracts 2,526,754.13 3.735.037.82 6,261.791.94
Change Orders and Damages 212,961.61 410,907.40 623.869.01
Total Contract 2,739,715.74 4,145,945.22 6,885,660.95
Amount Paid
Through July 31. 2011 2,660,414.99 4.014,463.46 6,674,878.45
Balance Due 79,300.75 131,481.76 210,782.50
RESOURCES:
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 refDesig n
Engineering
Planning
Interfund Charges
Fees, Permits & SDCs
Utilities
Travel -Meals/Mileage Reimb
Total Materials & Services
Capital Outlay
Land and Building
Remodel
Total Capital Outlay
Contingency
Total Expenditures
Net
Deschutes County
North County Services Building
Inception through July 31, 2011
Received and
Expended
ACTUAL
Encumbrances
& Commitments
Project to
Date
1,402,013
25,000
600,000
160
2,027,173
1,402,013
25,000
600,000
160
2,027,173
a)
b)
25,000
139
25,000 50,000
139
b)
25,139
1,402,013
230
1,402,243
1,427,381
599,792
25,000
25,000
(25,000)
50,139
1,402,013
230
1,402,243
1,452,381
574,792
a)
Project
Budget
2,000,000
1,402,013
25,000
600,000
4,027,013
100,000
10,000
1,663
60,000
2,000
173,663
1,402,013
2,451,337
3,853,350
4,027,013
PROJECTION
Projected
2,000,000
1,402,013
25,000
600,000
160
4,027,173
100,000
10,000
1,663
60,000
2,000
173,663
1,402,013
2,451,337
3,853,350
4;027,013
160
Variance
160
160
a) The building was purchased in FY 2011 with resources from Project Development and Debt Reserve -$1,402,013
b) Initial payment to the architect was made in FY 2011 with resources from General County Projects Fund (Fund 142)
160
Deschutes County
Bethlehem Inn (Fund 128)
One Month Ended July 1, 2011
Budget Actual 1 Variance IFY% 1 Coil. %1 Bud~et I Projection I Variance
RESOURCES:
Beg. Net Working Capital $ (2,711,235) $ (2,716,581) $ (5,346) 100% 100% $ (2,711,235) $(2,716,581) $ (5,346)
Revenues
Grants -Private 233,486 (233,486) 8% 0% 2,801,827 -(2,801,827)
Lease Payments 2,034 2,034 8% N/A 24,408 24,408
Total Revenues
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Debt Service:
Interest Expense
Interest Payment
235,520
(2,475,715)
1,250
8,333
2,034
(2,714,547)
1,324
(233,486)
(238,831)
(74)
8,333
8%
8%
8%
8%
0%
·2360%
Exp. %1
9%
0%
a)
2,826,235
115,000
15,000
100,000
24,408
(2,692,173)
15,000
(2,801,827)
(2,807,173)
100,000
TOTAL REQUIREMENTS 9,583 1,324 8,259 8% 1% 115,000 15,000 100,000
NET (Resources -Requirements) (2,485,299) l2,715,871) ,230,572l b) ,2,707,173} ,2,707,173)
a) Interest on July 2011 negative cash balance: $1,323.99
b) Inception through July 31, 2011
Revenues -Lease Payments $ 26,442
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 224,400
Total expended 2,742,313
Net $ ~2,715,871)
-------------
- -
__
-------------------------------------------
Deschutes County
General Support Services -BOCC
Conference/Seminar, EducationlTraining and Travel Expenditures
and
BOCC -County College Expenditures
FY 2012
------~~--------------_c_-r_---T""_--__I
BOCC Conference & Travel I Jul IYTD Total
1!i!!l!!ly1faney-~===~=-_______________~_
Conf/Sem & EduclTraining . 665 665
~--~-~---~----~---~---~--~----~--.----------~-
Travel Meals
-~".--~----~--~-.-----~-----------~-.-~--------~-.---~-------~----~---~-.--
f---Travel MeaTs----------------------------~---
Accommodations 1,247 1.247
..---
Airfare
_ Mileage reimbursement
Ground Transport/Parking -~-~-~---------~-~--~--~-----~------=""
r-Total Baney -1,912 1,912
Alan Unger
----=-:=--:-----=:-Conf/Sem & EduclTraining • 665 665
f----c-----------.---------
~_ Accommodation~___~_________L 1_'354___1,354_
Airfare
------~------------------~------~---------~-----~~---I
_ Mil(';~~te.ieimbursement __~__~___~___~___~________
Ground Transport/Parking !
----------~---------~---~----------~------"===-
Total Unger 2,019 2,019
---~--~=-~~~==~~====~===-===..............
Tony DeBone _
_f~!~e.E1~EEl:IglTrainir:t_~L_~_~ __~~5_~______ ~~§
Accommodations 908 908
Mileage reimbursement
~-totarother~--~-~-~--~-1,573 1,573
Total -BOCC Department
r--~-------~--~----------~------~------~----
Conf/Sem & EduclTraining 1,330 1.995 c-------~ ----------------------~-----------
Travel Meals -f---------------------------------------
Accommodations _ 2.155 -3.508
Airfare-~-----------------------------------
Mileage Reimbursement - - f--------------------~--+---------------
_Gro_un~_Transpqr:L ______~____ - -
f----.!otal:J3_~ Department___-~,~5_~,~
______ _______w _
_ ~Y 2Q12 Bu<:!get _____~___________~4,750
--------=-----:----~--~~
__ Perc~l1t ofFY ?012 Budge!Expended ___l7.3_%
BOCC County College
----;;:;.--
Public Information
Office/Copier Supplies
~MeetingSup!)1 ies~w --~ ---------~--~-~---------~-~------~--I
8/5/2011