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Finance Update
Monthly Meeting with Board of Commissioners Finance Director/Treasurer AGENDA January 14, 2015 (1) Monthly Investment Report -December 2014 (2) December 2014 Financials , Deschutes County Investment Income Investments By County Function Fiscal Year 2014-15 Oec-14 I I Y-T-O General $ 157 ,736,610 $ 93,111 $ 475,754 -- Total Investments $ 157,736,610 Total Investment Income 93,111 475,754 Less Fee: 5% of Invest. Income (4,656) (23,788) Investment Income -Net $ 88,455 $ 451,966 Municipal Debt $ 5,420,000 3.44% Corporate Notes 36 ,224,000 22.96% Time Certificates 4,920,000 3.12% U. S. Treasuries 9 ,000,000 5.71% Federal Agencies 53,430,000 33.87% LGIP/BOTC 48,742,610 30.90% Total Investments $ 157.736.610 100.00% Total Portfolio: By Investment Types Municipal Debt 3.4% Corporate Notes 23 .0% Time Certificates 30 .9% 3 .1% u.s Treasuries 5.7% Federal Agencies 33 .9% Yield Percentages -~.~BOTe I LGIP ~ 0.50% 0.50% Investments ~ 0.81% 0.80% Category Maximums: U.S. Treasuries LGIP Federal Agencies Banker's Acceptances Time Certificates Municipal Debt Corporate Debt Term Minimums 0-30 days Under 1 Year Under 5 Years 100% 100% 75% 25% 50% 25% 25% 10% 25% 100% Average ~ 0.73% 0.68% ComDarat 24 Month Treas. ~ 0.68% LGIP Rate ~ 0.50% 36 Month Treasu ~ 1.09% Months to Matur~ o to 30 Days 32 .17% Under 1 Year 41.50% Under 5 Years 100.00% Deschutes County Investments -J -i -~o Management Portfolio Details -Investments ~ . December 31.2014 -L ~ -~----------. r _. Purchas. Maturity Days To Ratings Coupon Par Market 1I<>0k Call CUSIP ISecurity Broker Date Date Maturity Moodys S&P Rate ;YTM 365 Value I Value Value Date, 8941748454 ' Sterting Savings Ban ~ 7/1/2013 1/112015 . 0 0.200 0 .203 2 ,000,000 2,000,000 2,000,000 HFBCD Home Federal Bank CD 211/2013 113112015 : 30 0 .200 0 .203 140,000 1 140,000 140,000 .-------4001154309 Columbia State Bank CD , 41112013 3130/2015 : 88 0 .150 0 .152 100,000 1 100,000 . 100,000 .-273-150017 -5 South Valley Bank. ~Q 5/2012013 5/20/2015 139 0 .748 0.758 200.000 200.000 ' 200.000--.-6nt2014 ,UMP972002570 Umpqua Bank 617/2015 157 0.400 , 0 .406 240.000 240.000 240.000 3692G5F7 General EI~rtc -Corporate N .CASTLE 9/17/2013 ~ 180 AA+ AI 2 .375 0 .865 1.400.000 1.413.580 : 1.410.406------36962G5F7 General Electric -Corporate N CASTLE 1/10/2014 6/30/2015 180 AA+ ,AI 2.375 0 .501 545.000 5SO.287 5SO .054 SYS10316 Umpqua Bank 7/9/2013 7 /9/2015 189 0 .500 0 .507 2.000 .~2 .000.000 . 2 .000.000 91159HGX2 US Bancorp :CASTLE I 41212014 7/27/2015 207 A+ AI 2.450 1 0 .501 1.180.000 1 1.193.582 1.193.101 --91159HGX2 U~~~rpNote CASTLE 3126/20 14 7127/2015 207 A+ A I 2 .450 0 .500 1.513,000 1,591,105 1,590.468 - C LE 1~81~!U4 9/1~QI5 UI8~'Bonda .f!!l'.!L~. 243/'oN', Asa 0.443 0.457 1220,000 1.214.925 - 88459DAB2 Morgan Hill Redev-B :CASTLE 10/1/2014 9/112015 . 243,AA1.120 O.4 SO I 7SO,OOO 752 ,400 753,338 ' OB4159BA3 Bank of Nova Scotia CASTLE 4/3/2014 1019/2015 281 A+ Aa2 0 .750 0.621 540,000 540,896 i 540,536 ' T~VatJey AuIhorl1y CASTlE 121412014 111112015 304 0434 0,447 418,000 415.860 418,469 - 36962G4T8 General Electric -Corporale N CA STLE 7/24/2014 11/9/2015 312 AA+ AI 2 .250 0 .500 2,000,000 2,027,440 . 2,029,805 - ~ 1.800 j742718DS5 Procter & Gamble ,CASTLE 1216/2013 11115/2015 ' 318 AAAA3 0 .430 1,000,000 , 1,011.400 1,011,886 ' -532457AN8 Eli Lilly & Co CASTLE 3/24/2014 1/112016 365 AAA2 6.570 0 .500 1,408,000 1,490,115 1,492,968 084670BG2 ,~erkshire Hathaway Inc CASTLE 313/2014 2111/2016 406AA Aa2 0.800 0 ,500 1 1,000,000 1 1,001,980 1,003,312 . r--~-----, 17275RAC6 Cisco Systems Inc CASTLE 2127/2014 212212016 . 417 AAAI 5.S00 1 0 ,5SO 1.874,000 1,977,107 ' 1,979,180 08406HCG20 Bank of New York Mellon Corp ,CASTLE 4/4/2014 3/4/2016 428 A+ AI 0 .7 00 0.681 1,000,000 1 999,030 1,000,221 ' 213/2016 3133734F6 Federal Home Loan Bank CASTLE 5/2/2014 4/15/2016 . 470 AA+ 'Aaa 0.772 0 .600 650,000 650,481 ' 651,433 , ~K5Vl ;Royal Bank of Canada CASTLE 11119/2014 4/19/2016 474 AA;Aa3 2 .875 0 .6501 1,500,000 1,540 ,170 ' 1,543,111 , - - 478160AYO Johnson & Johnson ' CASTLE lnt2014 511512016 500 AM ·Aaa 2.150 0 .620 1,529.000 1.560 .360 1.560,815 ' - - )1 :!!!==MIG Corp OAOAV 1211012014 512712018 512 PtA+ Au 0500 0521 2000.000 2 ,0l'I0;420 1,988,584 2I27~ 121812014 16 524 '000 1014 240000 240.000 240.000 --_ 9497460U8 Wells Fa~o Corporate Note VINISP 2/2012014 6/15/2016 531 A+ A2 3 .676 0 .750 1.000.000 1.037 ,300 1,042,140 1 -. 9497460U8 l Welis Fargo Corporate Note CASTLE 101212014 611512016 531 A+ A2 3 . 676~0 1.000.000 1,037.300 , 1 ,040,458 ' -. '1MiIII Fiiiiii COiiXiiIIi NciI8 CAS1 LE 1211212014 1!I1512018 531 A + A2 3678 0.860 1000:000 1-:007.3l1li 1.040.637 - 686053CF4 1Oregon School Boards Assoc CASTLE 3nt2014 6/30/2016 546 A+ .Aa2 0 .000 0 .999 3.000 ,000 2,952 .4SO I 2,955,817 - ~~.?~BY~__,Federal National Mtg Assn CASTLE 10/16/2014 711512016 561 0 .354 0 .365 1,693,000 1 ,671 .973 . 1.683,673 - 88059EMP6 Tennessee Valley Authority CASTLE 10/2912014 1 7/15/2016 56-1---0.490 0 .507 2 ,000,000 1,975,580 , 1,984,723 . - 78008TLB8 Royal Bank of Canada :CASTLE 11/26/2014 712012016 566AAAa3 2.300 0.800 1 ,630.000 1 ,663,480 : 1,667 ,628 ' -WIllI FlItIIO: ~AV 12lIII2014 ~~16 5e6 A+ A2 1250 0.834 I ,OQi[OOO 1 .003320 l0084()8 9128280Xl U.S. Treasury I MBS 6/19/2014 7/31/2016 577 AA-Aaa 1 .500 0 .548 1,000.000 1,015,310 1,014,929 ~-:----Inc CASli:E 121912014 811Il12016 592AA Aa2 2200 0..890 2.000.000 2.041860 2,048.609 3134G56B6 Federal Home Loan Mtg Corp I MBS 7n12014 8126/2016 603 AA+ :Aaa 0 .580 0.629 2,000 ,000 1 1,997,100 1,998,375 ' 2126/2015 HIIefII Hiiii'ti l.C*I MIll CJlnt :ASl LE 12J2J2l)1,f 8/28/2018 Jl!I;I .AA+ Aa8 ,1mT ' O']l4b" "3JlOO-:-aoo T9!H~ 300U82" ~...§ 31359YLS4 Federal National MtQ Assn ,PJ 3/5/2014 9/15/2016 623 ,AA+ 'Aaa 1 0 ,778 0 ,812 672,000 663,244 662,948 3133EAZ76 Federal Fann Credit Bank ,CASTLE 5/23/2014 9/2612016 634 1AA+ Aaa 0 .690 , 0.686 3,000.000 2,989,800 3,000,222 -. 3133EAZ76 Federal Fann Credit Bank CASTLE 10/8/2014 9126/201 6 634 ,AA+ ,Aaa I 0 ,690 0 .690 2,000,000 1,993,200 . 2,000,000 1 - 3130A1CD8 Federal Home Loan Bank :CASTLE 7/17/2014 9/28/2016 836 'AA+ Aaa 1 .125 1 0 .728 2 ,000,000 2,010,780 2,010,705 , 9/28/2015 3130A3B45 Federal Home Loan Bank :MBS 10/28/2014 10/28/2016 666 :AA+ ;Aaa 0, 700 0 .659T 750,000 747, 188 1 750,S01 ' 10/28/2015 91 2628RM4 U .S . Treasury ;CASTLE 12127/2013 10131 12016 669 'AA+ Aaa 1.000 0 .727 1,000,000 1,007,190 , 1 ,004,930 FedIaI 1'_CredIt Bank PJ 12i1012014 11/14/2018 883 1oA+ ABa 0-:800" 0 .&48 -~ '1IIrJC .1MI.216 ---. O6OSOTL R I Bank of America -Corporate :CASTLE 51 13120 14 11/14/2016 683 'A A2 1 .125 1 .050 1 .900,000 1.893 ,141 1 ,902,611 · 3133ECVW2 IFederal Fann Credit Bank ;CASTLE 12117/2013 1217/2016 706 AA+ Aaa 0 .875 : 0.722 2.100.000 2.103.675 ' 2,106,406 , OB4159DAI Bank of Nova Scotia 'CASTLE 619/2014 12113/2016 712 A+ Aa2 1 .100 0 .9 10 1 ,800.000 , 1 ,801 .242 . 1 ,806 570 · 3136G1XP9 IFederal National Mtg Assn 'PJ I 3/612014 12119/2016 , 7 1~+ 'Aaa 0 .800 0.788 2 ,000.000 1 1.996.540 2,000,480 2119/2015 OB406HCA5 ~Bank of New York Mellon Co~ 'CASTLE 4/2312014 1/17/2017 747 A+ 'AI 2.400 1.067 2,000.000 2.048.520 2.053.554 : 1211612016 912828SC5 U .S. Treasury .CASTLE 1/16/2014 1/3112017 761 AA+ Aaa 0 .875 0 .844 2,000,000 2.005,780 2 .001 .284 , - - 742651DN9 Prtvate Expt Fdg ,PJ 11/20/2014 211512017 776 1.375 0 .799 3.000,000 3,027,810 3 ,036.273 -- OB4159DZ6 Bank of Nova Scolia !CASTLE 5/1/2014 3/17/2017 806 ,A+ Aa2 0800 1 0 .906 1,000.000 1.002,620 ' 997 ,695 . 3/17/2016 :"14GIIIGI7 ......Home l.C*I MID Carp PJ 1211012014 3I30I2017 819 AA+ ABa 1000 1.000 2 .000.000 1 .988.380 2 ,000000 313012015 ~ FIdenII Home l.C*I MIa Corp M8S 12181201 .. 41712017 827 1oA+ Au 1000 1001 2,000000 I.QQlL.140 1989892 11712015 912828SS0 U.S . Treasury 'WF 1/1712014 1 4130/2017 850 ,AM ·Aaa 0 ,875 0 .950 2,000,000 2,002,340 1,996,566 , -- 037833AM2 IAppie Inc CASTLE 6/24/2014 5/512017 855 .AA+ ,Aal 1 ,050 1 .057 2,000.000 2,004,460 1.999.673 ; -. 3135GOZD8 'Federal National Mtg Assn l PJ I 10n12014 5/16/2017 866 ,AA+ ·Aaa 2 ,000 1.127 3,000,000 3,055,770 3,057,374 ; 5/161 2016 89236TBH7 Toyota Mtr Cred -Co~ N CASTLE 7/29/2014 5/16/201 7 866,AAAA3 1 .125 1.ISO 2 ,125.000 2, 1 16,968 2 .123.73 7 : i VINISP , 3136FPYB7 'Federal National Mtg Assn 217/2014 , 5/2312017 873 1AA+ 'Aaa 2.0SO 0.885 1,460,000 1,491.653 1,500,037 ' 31359MEL3 Federal National Mtg Assn i CASTLE 112/23/2013, 6/1/2017 882 i AA+ ,Aaa 1 ,061 1.115 1,000,000 975,370 973,996 : 31359MEL37 Federal National Mtg Assn 'CASTLE I 1/24/2014 6/112017 882 AA,Aaa 1.081 1.136 1,050.000 1,024,139 1,022,187 ' fIC( I SIIIII CAS TlE'" 1 14 81612017 887 Aaa 1019 1085 1.028.000 1. 1..002.188 - 29270CYZ2 IBonneville Power Administratio i CASTLE 4/24/2014 7/112017 912 AA'Aal 1.197 1.171 670,000 669,022 670,436 : 84247PHS3 Southem CA Public Power Autho CASTLE 6117/2014 1 7/1/2017 912 ,AA1.145 1.180 1.000,000 993,550 999,136 1 912828TM2 U.S. Treasury 'CASTLE 9/10/2014 613112017 973 0 .625 1.061 1.000.000 990,470 988,591 · 313383JB8 Federal Home Loan Bank VINISP 12126/2013 9/27/2017 1000 ,AA+ :Aaa 1.000 1.250 1.000,000 993 870 993,329 , 3136GOC74 Federal National Mtg Assn VINISP 2/3/2014 9/27/2017 1000 ,AA+ ,Aaa 1.000 0 .943 1,OSO.000 1, 052.006 1 1.051 ,807 ' 9/27/2015 3130A1ZK7 IFederal Home Loan Bank MBS 5/2812014 1 1112812017 1062 AA+ Aaa 0 .750 0 .750 1.000.000 997 .560 1 1,000,000 2/2 9/2015 1:H711KAD11t Fit 1DADAV 1211012014 111301201 7 1~ Aaa 1205 126Z. 2.000 f]2f.:eso:: -':928.m.. - 88059FAZ4 Tennessee Valley Authortty I CASTLE 11/21/2014 1211512017 1079 1AA+ , I 1.205 1.288 1.059,000 1,016.036 1,020,741 -- 31300N71 1Federal Home Loan Bank I VINISP 4 1212014 1 1/30/2018 1125 1AA+ Aaa ~2 . ooo , 1.710 1,500,000 I ,S02.130 1 1,512,917 ' 113012015 3136G1AU3 Federal National Mtg Assn ,VINISP 1212312013 1130/201 8 1 1 125 1AA+ 0 .700 1.420 1,000,000 985.520 . 989,976 ' 1130/2015 3135GOVU4 1Federal National Mtg Assn ,vINISP 1/24/2014 4/312 018 ' 11s8 ,AA+ ·Aaa 1.125 1 .540 1,000,000 992,720 1 986,952 1 4/312015 3130A25R3 Federal Home Loan Bank i M B S 6/19/2014 1 6/19/2018 1 1265 1AA+ ~ Aaa I ~ ~I 1.026 1 2'OOOf~ 1,995 ,360 1 1.998,267 ' 3/1912015 _liS I'iiiiiUi'I CASTLE 12/812014 1113012018 1429 Aaa 12 1 .432 ..2.QQ{! 1985940 1.988.170 -- 3136G16BO 1Federal National Mtg A~.'1__ -l.VINISP 1121/2014 12127/2018 1456 rAA+ 'Aaa i 0 .750 1.820 1,000.000 989,350 1 976,374 1 3 /27i20i5 LGIP 1 1 1 0 .500 0500 1 44 ,087 ,039 44,087 ,039 44 .087 ,039 ' IBank of the Cascades -1 1 0 .500 0.500 4,655,571 4,655,571 ' 4 ,655,571 ; Total ! , 157,736,610 1 158,061,216 : 158,201 ,783 1 I Memorandum I I Date: To: I I From: RE: 1 January 7,2015 Board of County Commissioners Tom Anderson, County Administrator Wayne Lowry, Finance Director Monthly Financial Reports I Attached please find December 2014 financial reports for the following funds: General (001), Community Justice -Juvenile (230), Sheriffs (255, 701, 702), Public Health j (259), Behavioral Health (275), Community Development (295), Road (325), Community Justice -Adult (355), Early Learning Hub (370), Solid Waste (610), Insurance Fund (670), 9-1-1 (705), Health Benefits Trust (675), Fair & Expo Center (618), and Justice Court (123) . 1• The projected information has been reviewed and updated, where appropriate, by the respective departments. Cc: All Department Heads I 1 1 1 i GENERAL FUND Statement of Financial Operating Data FY 2014 Actual Revenues Property Taxes -Current 21,906,239 Property Taxes -Prior 704,120 Other General Revenues 2,116,386 Assessor 875,381 County Clerk 1,276,019 BOPTA 16,097 District Attorney 226,973 Tax Office 236,278 Veterans 80,787 Property Management 91,900 Grant Projects 2,000 Total Revenues 27,532,179 Expenditures Assessor 3,559,750 County Clerk 1,293,531 BOPTA 59,895 District Attorney 5,382,874 Tax Office 796,232 Veterans 292,672 Property Management 248,054 Grant Projects 130,054 Non-Departm ental 1,432,177 Total Expenditures 13,195,239 Transfers Out 16,327,584 Total Exp & Transfers 29,522,823 Change in Fund Balance (1,990,644) Beginning Fund Balance 10,371,843 Ending Fund Balance $ 8,381,199 July 1,2014 through December 31,2014 (50% of Fiscal Year) FY 2015 I %of Budget I Projection I $ Variance Actual Budget 21,092,663 93% a) 22,736,401 23,136,401 400,000 413,306 72% 576,500 576,500 1,545,305 69% b) 2,247,299 2,247,299 445,282 51% c) 876,137 876,137 732,794 62% 1,181,190 1,381,190 200,000 7,711 48% c) 16,117 16,117 124,762 68% d) 182,612 296,212 113,600 133,875 60% c) 222,199 222,199 25,966 25% 101,986 101,986 12,000 48% 25,000 25,000 -nla 24,533,664 87% 28,165,441 28,879,041 713,600 1,839,941 718,564 30,839 2,658,288 427,756 156,099 129,714 - 501,324 48% 47% 44% 47% 49% 44% 50% nla 44% 3,793,770 1,536,210 70,777 5,712,168 877,907 354,989 258,569 1,139,696 3,793,770 1,536,210 70,777 5,562,168 877,907 354,989 258,569 1,139,696 150,000 6,462,525 47% 13,744,086 13,594,086 150,000 7,311,861 52% 14,076,394 14,076,394 13,774,385 10,759,279 344,961 1,208,561 863,600 8,381,199 109% 7,692,433 8,381,199 688,766 $19,140,478 50% 27,820,480 27,670,480 150,000 $ 8,037,394 $ 9,589,760 $1,552,366 a) Current year taxes received beginning in October b) PILT received in July -$500,000 c) YTD Actual includes two quarters of A & T Grant d) Federal and State grant and Charges for Services in excess of amounts included in the budget Page 1 Revenues OVA Basic &Diversion State Grant Inmate/Prisoner Housing Jail Funding HB #2712 Food Subsidy Interfund Grant -Gen Fund Interest on Investments Leases SB #1065-Court Assess. Contract Payments Discovery Fee Case Supervision Fee Federal Grants CFC Interfund Grant Miscellaneous Total Revenues Expenditures Personnel Services Materials and Services Capital Outlay Transfers Out Total Expenditures Revenues less Expenditures Transfers In-General Fund Change in Fund Balance Beginning Fund Balance Ending Fund Balance a) Payments received quarterly COMM JUSTICE-JUVENILE Statement of Financial Operating Data July 1,2014 through December 31, 2014 (50% of Fiscal Year) FY 2014 I %of Actual BudgetActual FY 2015 I Budget I Projection I $ Variance 322,574 - 47,550 36,311 23.988 20,000 7,611 5,200 17,335 7,415 1,870 - 9,434 125,429 909 92,410 36,653 52,050 18,113 6,308 5,000 4,424 4.700 11,932 4,770 - 2,847 1,205 - 646 $ 625,626 4,887,572 1,035,701 - 3,660 5,926,933 (5,301,306) 5.368,346 67,040 1,177,566 1,244,605 $ 241,057 2,498,093 478.100 - 1,830 2,978,023 (2,736,965) 2,684,172 (52,793) 1,244,605 1,191,812 26% 40% 130% 50% 26% 25% 63% n/a 199% 106% 0% n/a n/a n/a 63% a) b) c) a) d) a) e) f) g) h) i) j) k) 359,149 91,379 40,000 36,568 24,000 20,000 7,000 6,000 4,500 3,800 1,025 359,149 121,002 75,000 36,568 14,400 20,000 8,700 7,500 24,000 6,240 6,000 1,205 1,025 29.623 35,000 (9,600) 1,700 7,500 18,000 1,740 (3,800) 6,000 1,205 41% 593,421 680,789 87,368 49% 47% 0% 50% e) e) 5,146,491 1,021,392 1,100 3,660 5,092,377 960,000 3,660 54,114 61,392 1,100 48% 6,172,643 6,056,037 116,606 (5,579,222) (5,375,248) 203,974 50% 5,368,346 5,368,346 (210,876) (6,902) 203,974 100% 1,250,000 1,244,605 ~5,395~ $1,039,124 $1,237,704 $ 198,580 b) Additional grant awards. Payments received quarterly c) Increase in projection due to out-of-County detention revenue d) Decrease in prOjection due to detention population numbers e) PrOjection based on annualizing year to date f} Sub-lease of space to Rimrock not included in FY 2015 budget g) State payment will exceed the amount estimated for FY 2015 budget h) Increased prOjection due to more than anticipated revenue for community service projects i) Agreement with District Attorney's Office no longer in effect j) Policy, requiring supervision fees, not antiCipated at the time the FY 2015 budget was prepared. Projection based on annualizing year to date k) Increased projection due to receipt of FY 2014 funds in FY 2015 Page 2 SHERIFF -Consolidated Statement of Financial Operating Data July 1,2014 through December 31, 2014 (50% FY2014 of Fiscal Year) Actual Actual I % of Budget Revenues (Funds 701 &702) Law Enf Dist Countywide 20,624,082 Law Enf Dist Rural 12,526,331 Total Revenues 33,150,413 Expenditures (Fund 255) Sheriff's Services 2,308,182 Civil/Special Units 1,132,029 Automotive/Communications 1,701,586 Investigations/Evidence 1,418,744 Patrol 8,247,222 Records 761,260 Adult Jail 14,277,113 Court Security 294,563 Emergency Services 194,888 Special Services 1,352,528 Training 506,938 Other Law Enforcement Svcs 801,895 Non-Departmental 81,701 Total Expenditures 33.078,650 Revenues less Expenditures 71,763 DC Comm Syst Reserve 200,000 Transfer to Reserve Funds 200,000 Change in Fund Balance (328,237) Beginning Fund Balance 9,553,793 Ending Fund Balance $ 9,225,556 17,906,721 10,457,175 28,363,896 1,223,757 632,969 850,909 788,178 4,214,861 345,703 7,595,975 154,032 290,037 774,965 234,354 392,244 36,402 88% 82% 86% 50% a) 53% 45% 48% b) 48% c) 43% a) 50% d) 51% 163% e) 47% 43% 49% 50% FY2015 Budget I PrOjection I $ Variance 20,365,842 21,039,189 673,347 12,751,766 12,867,796 116,030 33,117,608 33,906,985 789,377 2,467,673 2,446,673 21,000 1,192,980 1,192,880 100 1,886,365 1,886,265 100 1,627,803 1,674,203 (46,400) 8,705,700 8,600,177 105,523 798,805 769,705 29,100 15,214,157 15,168,157 46,000 302,867 302,767 100 177,852 385,315 (207,463) 1,655,424 1,655,424 551,318 551,218 100 806,044 795,207 10,837 72,813 72,813 17,534,386 49% 35,459,801 35,500,804 (41,003) 10,829,510 (2,342,193) (1,593,819) 748,374 200,000 200,000 100% 100% 200,000 200,000 200,000 200,000 10,429,510 (2,742,193) (1,993,819) 748,374 9,225,556 120% 7,658,937 9,225,556 1,566,619 $ 19,655,066 $4,916,744 $7,231,737 $2,314,993 a) Due to unfilled positions, personnel expenditures will be less than budgeted b) Position filled at higher step and investigative funds ("buy money") for Street Crimes Unit will be more than planned c) Patrol personnel expenditures will be less than budgeted due to open positions; M&S will be less than budgeted d) Due to unfilled positions, personnel expenditures will be less than budgeted. Savings will be used for additional jail expansion and jail maintenance expenditures not included in the budget e) Homeland Security Grant for Communications equipment was awarded in September. Expenditures offset by grant revenue forecast in Fund 701 Page 3-A SHERIFF· Fund 255 Statement of Financial Operating Data July 1, 2014 through December 31, 2014 FY2014 (50% of Fiscal Year) Actual Actual I Budget FY 2015 Budget I Projection I $ Variance Revenues (Fund 255) Law Enf Dist Countywide 20,817,324 Law Enf Dist Rural 12,278,716 Total Revenues 33,096,040 Expenditures (Fund 255) Sheriff's Services 2,308,182 Civil/Special Units 1,132,029 Automotive/Communications 1,701,586 Investigations/Evidence 1,418,744 Patrol 8,247,222 Records 761.260 Adult Jail 14,277,113 Court Security 294,563 Emergency Services 194,888 Special Services 1,352,528 Training 506,938 Other Law Enforcement Svcs 801,895 Non-Departmental 81,701 Total Expenditures 33,078,650 Revenues less Expenditures $ 17,390 11,265,053 44% 25,428,019 22,357,414 (3.070,605) 6,269,333 42% 14.948,526 13.143,390 (1,805.1361 17,534,386 43% 40,376,545 35,500,804 (4,875,741) 1,223,757 50% a) 2.467,673 2,446,673 21.000 632,969 53% 1,192,980 1,192,880 100 850,909 45% 1,886,365 1,886,265 100 788,178 48% b) 1,627,803 1.674.203 (46,400) 4,214,861 48% c) 8,705,700 8,600,177 105.523 345.703 43% a) 798,805 769,705 29,100 7,595,975 50% d) 15,214,157 15.168,157 46,000 154,032 51% 302,867 302,767 100 290,037 163% e) 177,852 385,315 (207,463) 774,965 47% 1.655,424 1,655,424 234,354 43% 551.318 551,218 100 392,244 49% 806,044 795,207 10,837 36,402 50% 72,813 72,813 17,534,386 49% 35,459,801 35,500,804 (41,O03) -$4,916,744 $ $ {4,916,744l a) Due to unfilled positions, personnel expenditures will be less than budgeted b) Position filled at higher step and investigative funds ("buy money") for Street Crimes Unit will be more than planned c) Patrol personnel expenditures will be less than budgeted due to open positions; M&S will be less than budgeted d) Due to unfilled pOSitions, personnel expenditures will be less than budgeted. Savings will be used for additional jail expansion and jail maintenance expenditures not included in the budget e) Homeland Security Grant for Communications equipment was awarded in September. Expenditures offset by grant revenue forecast in Fund 701 Page 3-B 1 Expenditures Sheriff's Services Personnel Materials & Services Capital Outlay Total Sheriff's Services CiviliSoecial Units Personnel Materials & Services Capital Outlay Total Civil/Special Units Automotive/Communications Personnel Materials & Services Capital Outlay Total Automotive/Communications InvestigationslEvidence Personnel Materials & Services Capital Outlay Total Investigations/Evidence Patrol Personnel Materials & Services Capital Outlay Total Patrol Records Personnel Materials & Services Capital Outlay Total Records Adult Jail Personnel Materials & Services Capital Outlay Transfer Out -Jail (DIS & Cap ProD Total Adult Jail Court Security Personnel Materials & Services Capital Outlay Total Court Security Emergency Services Personnel Materials & Services Capital Outlay Total Emergency Services Special ServiceS Personnel Materials & Services Capital Outlay Total Special Services Training Personnel Materials & Services Capital Outlay Total Training Other Law Enforcement Services Personnel Materials & Services Capital Outlay Total Other Law Enforcement Svcs Non-Departmental Materials & Services Total Non-Departmental Total Expenditures SHERIFF .Expenditure Detail Statement of Financial Operating Data July 1,2014 through December 31, 2014 (50% of Fiscal Year) FY2015FY2014 Actual I Yo of Budget Budget I Projection I $ VarianceActual 705,946 49% 965,387 1,342,795 517,811 51% -0%- 1,223,757 50%2,308,182 1.027,640 546,380 51% 104,389 86,589 73% -0%- 632,969 53%1,132,029 198.562 50% 1,265,667 400,169 652,346 44% 35,750 -0% 1,701,586 850,909 45% 712,030 48%1,277,983 76,148 48%140.761 -0% 1,418,744 - 788,178 48% 3.763.237 49%7.450.178 284.114 45%547.770 167.510 49% 8,247,222 249.274 4,214,861 48% 327,266 47%659.297 18,437 17%101.963 -0% 761,260 - 345,703 43% 6.265.034 49%11.899.534 1,031,124 51% 63,176 2.069.651 33,434 160% 266,383 56% 14,277,113 244.752 7,595,975 50% 148.115 51% 10,390 284,173 5.917 59% -0% 294,563 - 154,032 51% 71,740 48% 25,718 169,170 218,297 732% -0%- 290,037 163%194,888 639,653 50% 183,769 1,152,258 70,565 32% 16,500 64,747 41% 1,352,528 774,965 47% 199.917 48%385.634 34,438 26%121.303 -0% 506,938 - 234,354 43% 328,932 46%731.122 51,009 63%70.773 12,303 172% 801,895 - 392,244 49% 36,402 50% 81,701 81.701 38,402 50% $ 33,078,850 $17,534,386 49% 1,431.828 1,410.828 21,000 1,020,745 1,020,745 15,100 15.100 2,467,673 2,446,673 21,000 1,073,870 1,073,870 119,010 119,010 100 100 1,192,980 1,192,880 100 399,334 399,334 1,486,931 1,486,931 100 100 1,886,365 1,886,265 100 1,470,106 1,494,106 (24,000) 157,597 180.097 (22,500) 100 100 1,627,803 1,674,203 (46,400) 7,728,332 7,657,809 70,523 636,868 601,868 35,000 340.500 340,500 8,705,700 8,600,177 105,523 692.244 667,244 25.000 106.461 102,461 4,000 100 100 798,805 769,705 29,100 12,675.178 12,563.178 112,000 2,039.314 2,078,314 (39,000) 20,900 47,900 (27.000) 478,765 478,765 15,214,157 15,168,157 46,000 292,715 292,715 10,Q52 10,052 100 100 302,867 302,767 100 147,942 147.942 29,810 237,373 (207.563) 100 100 177,852 385,315 (207,463) 1,273.721 1,273,721 223,703 223,703 158,000 158,000 1,655,424 1,655,424 416,955 416,955 134,263 134,263 100 100 551,318 551,218 100 717,594 701.594 16,000 81,310 81,310 7,140 12.303 (5,163) 806,044 795,207 10,837 72,813 72.813 72!813 72,813 $35,459,801 $35,500,804 $ 141,OO3~h§ 4 I LED #1 -Countywide Statement of Financial Operating Data Revenues Tax Revenues -Current Tax Revenues -Prior SB 1145 Sheriff Fees Concealed Handgun License Jail Funding HB 3194 Jail Funding HB 2712 State Grant Prisoner Housing Inmate Telephone Fee Federal Grants Work Center Work Crews Contracts with Des County Inmate Commissary Fees Interest Donations-"Shop with a Cop" Miscellaneous Total Operating Revenues EXPENDITURES & TRANSFE DC Sheriff's Office DC Comm Systems Reserve Transfer to Reserve Fund Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance July 1,2014 through December 31, 2014 (50% of Fiscal Year) FY 2014 Actual 1% of BudgetActual 16,698,208 16,084,726 93% a) 532,040 297,716 83% 1,630,823 814,508 50% b) 365,577 190,520 91% c) 80,126 53% 107,806 - 107,805 100% 36,311 18,113 39% 85,781 19,250 23% d) 329,918 66,125 83% e) 83,297 18,288 23% f) 20,897 10,072 50% g) 69,723 23,937 48% 475,815 45,445 75% h) 32,480 13,904 56% 50,563 21,334 53% 38,361 66,058 102% 66,441 28,793 45% 20.624.082 17.906.721 88% RS 11,265,053 44% 80,000 20,817,324 80,000 100% 100,000 100,000 100% 11,445.053 45%20.997.283 (373,200) 6,461,668 6,507,110 6,133,909 117% $ 12,595,578$ 6.133,909 FY 2015 Budget I Projection I $ Variance 17,292,244 17,542,244 250,000 360,700 360,700 1,628,947 1,628,947 210,000 315,000 105,000 150,000 150,000 107,806 107,806 46,143 46,143 85,370 292,933 207,563 80,000 220,000 140,000 80,000 35,000 (45,000) 20,000 10,072 (9,928) 50,000 50,000 60,632 85,286 24,654 25,000 25,000 40,000 40,000 65,000 66,058 1,058 64,000 64,000 20,365,842 21,039,189 673,347 25,428,019 22,357,414 3,070,605 80,000 80,000 100,000 100,000 25,608,019 22.537,414 3,070,605 (5,242,177) (1,498,225) 3,743,952 5,242,177 6,133,909 891,732 $ $4,635,685 $4,635,685 a) Current year taxes received beginning in October b) 1 st atr & 2nd quarter payments received in October c) Fees from distressed property sales and civil papers projected to exceed budget due to continued higher volume d) Homeland Security Grant for communications equipment awarded in September e) SB 395 inmate reimbursement revenue is prOjected to exceed budget due to number of repeat DUll inmates f) Inmate telephone fees will be less due to changes in commission fees on interstate calls g) Inmate State Criminal Alien Assistance Program (SCAAP) grant revenue received in atr 1 and was less than planned h) Transfer from Fund 240 for Court Security will be higher than planned Page 5 LED #2 • Rural 702 Statement of Financial Operating Data FY 2015 Budget I Projection I $ Variance Revenues Tax Revenues -Current Tax Revenues -Prior Des Cty Transient Room Tax City of Sisters Marine Board License Fee State Grant Court Fines & Fees Contracts with Des County US Forest Service School Districts Federal Grants Bureau of Reclamation Interest SB #1065 Court Assessment Federal Grants-BlM Donations & Grants -Private Miscellaneous Total Revenues EXPENDITURES & TRANSFERS DC Sheriffs Office DC Comm Systems Reserve Transfer to Reserve Fund Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance July 1, 2014 through December 31, 2014 (50% FY2014 of Fiscal Year) Actual Actual 1% of Budget 7,988,657 7,667,879 93% a) 8,272,852 8,372,852 100,000 262,227 144,517 86% 169,000 169,000 2,838,797 2,071,958 71% 2,920,654 2,920,654 486,678 261,504 50% 523,010 523,010 155,221 50,319 30% 169,000 169,000 124,246 33,021 25% b) 130,600 130,600 135,023 60,445 46% 130,000 130,000 119,984 61,134 50% 121,650 121,650 101,375 22,625 30% 76,500 76,500 65,088 2,241 4% c) 55,000 55,000 84,285 15,334 37% d) 42,000 42,000 24,023 -0% c) 27,000 27,000 21,715 11,859 56% 21,000 21,000 17,435 11,932 80% 15,000 24,000 9,000 16,213 -0% e) 10,000 (10,000) 12,030 17,030 nfa 17,030 17,030 73,333 25,376 37% 68,500 68,500 12,526,331 10,457,175 82% 12,751,766 12,867,796 116,030 12,278,716 6,269,333 42% 14,948,526 13,143,390 1,805,136 120,000 120,000 100% 120,000 120,000 100,000 100,000 100% 100,000 100,000 12,498,716 6,489,333 43% 15,168,526 13,363,390 1,805,136 27,614 3,967,842 (2,416,760) (495,594) 1,921,166 $ 3,046,683 3.074,297 $ 3,074,297 7,042,139 127% 2,416,760 $ 3,074,297 $ 2.578,703 657,537 $2,578.703 a) Current year taxes received beginning in October b) DUll overtime grant reimbursements not yet received c) Quarterly billing in arrears, service levels in future quarters will be higher d) Justice Assistance Grant not yet received e) BlM notified DCSO that contract would not be renewed after FY 2015 Budget was adopted Page 6 PUBLIC HEALTH Statement of Financial Operating Data FY 2014 Actual Revenues State Grant 2,878,140 Environmental Health-Lic Fac 767,248 OMAP 812,441 Family Planning Exp Proj 400,900 Interfund Grants & Contract 95,011 Grants (Intergvt, Pvt, & Local) 139,171 Patient Insurance Fees 232,968 State Miscellaneous 229,520 Federal Payments 161,576 Vital Records-Death 100,535 Health Dept/Patient Fees 80,653 Contract Payments 92,637 Vital Records-Birth 36,655 Child Dev & Rehab Center 52,433 Interest on Investments 9,077 Grants & Donations 38,192 Miscellaneous 10,135 Total Revenues 6,137,293 Expenditures Personnel Services 6,457,193 Materials and Services 2,043,710 Capital Outlay Transfers Out 157,320 Total Expenditures 8,658,223 Revenues less Expenditures (2,520,930) Transfers In-General Fund 2,701,475 Transfers In-PH Res Fund 33,000 Transfers In-Gen. Fund Other 65,100 Total Transfers In 2,799,575 Change in Fund Balance 278,645 Beginning Fund Balance 1,273,934 Ending Fund Balance $ 1,552,578 July 1, 2014 through December 31,2014 (50% of Fiscal Year) FY 2015 I % of Budget I Projection I$ VarianceActual Budget 1,430,634 45% a) 3,202,798 3,330,846 128,048 460,051 59% b) 779,450 779,450 509,134 78% 655,250 1,015,358 360,108 106,745 19% 550,000 230,000 (320,000) 476,578 386% a) 123,618 476,976 353,358 6,496 2% 269,678 97,696 (171,982) 53,236 27% 196,400 152,462 (43,938) 32,265 20% a)c) 162,352 150,336 (12,016) 84,468 83% a) 101,585 171,491 69,906 60,855 61% 100,000 100,000 23,390 29% 80,216 49,150 (31,066) 7,538 11% a) 69,291 8,000 (61,291 ) 17,910 44% 41,000 41,000 613 2% c) 39,609 30,759 (8,850) 6,237 104% 6,000 13,000 7,000 49,893 3326% a) 1,500 50,000 48,500 19,181 685% 2,800 20,000 17,200 3,345,224 52% 6,381,547 6,716,524 334,977 3,300,830 948,263 20,000 82,320 48% 45% 99% 50% d) 6,845,133 2,090,131 20,200 164,640 6,630,572 2,584,740 20,000 164,640 214,561 (494,609) 200 4,351,413 48% 9,120,104 9,399,952 (279,848) (1,006,189) (2,738,557) (2,683,428) 55,129 1,350,738 - 32,550 50% nfa 50% 2,701,475 65,100 2,701,475 65,100 1,383,288 50% 2,766,575 2,766,575 377,099 28,018 83,147 55,129 1,552,578 99% 1,570,821 1,552,578 {18,243} $ 1,598,839 $ 1,635,725 $ 36,886$ 1,929,677 a) Grants and contracts projected at amended contract amounts b) Majority of fees are due annually and collected in December & January c) Received quarterly, in arrears d) M & S increased to reflect amended grants and contracts. Appropriation will be increased as necessary Page 7 Revenues Administrative Fee State Grants OHP Capitation Federal Grants Patient Fees Title 19 Liquor Revenue Divorce Filing Fees Interfund Contract-Gen Fund School Districts Federal Grant (ARRA) Interest on Investments Rentals Marriage Licenses Local Grants Claims Reimbursement State Miscellaneous Justice Reinvestment HB3194 Miscellaneous Total Revenues Expenditures Personnel Services Materials and Services Capital Outlay Transfers Out Total Expenditures Revenues less Expenditures Transfers In-General Fund Transfers In-Acute Care Svcs Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance BEHAVIORAL HEALTH Statement of Financial Operating Data July 1, 2014 through December 31,2014 (50% of Fiscal Year) FY 2014 I %of Actual Actual Budget FY2015 Budget I Projection I $ Variance 8,260,932 7,801,239 469,069 184,980 219,846 246,484 142,665 129,788 127,000 6,952 63,750 21,190 16,000 6.540 52.891 12,918 31,820 120,000 28,157 5,605,386 50% 11,210,767 11,210,767 4,256,902 44% a) 9,589,680 7,706,176 (1.883,504) 116,401 30% 390,000 436,046 46,046 71,664 35% 204,849 201,879 (2,970) 96,712 48% 201,610 175,472 (26,138) 138,863 77% 180,300 186,279 5,979 49,664 33% 151,000 151,000 64,239 46% 140,600 140,600 36,412 29% 127,000 127,000 -0% b) 65,000 (65,000) -0% 34,000 (34,000) 15,582 80% 19,500 31,200 11.700 1,500 8% 18,800 18,800 3,925 60% 6,500 7,800 1,300 721,889 n/a c) 748,081 748,081 -n/a 13,600 n/a 13,600 13,600 -n/a 7,581 143% 5.318 7,600 2.282 17,942,221 11,200,320 53% 22,344,924 21,162,300 (1,182,624) 12,415,866 6,738,744 - 204,900 19,359,510 7,013,828 3,042,484 - 102,450 10,158,762 45% 34% 0% 50% 41% 15,467,644 8,938,569 100 204.900 24,611,213 14,067,656 7,394,499 216,902 21,679,057 1,399,988 1,544,070 100 {12,002} 2,932,156 (1.417,289) 1,041,558 (2,266,289) (516,757) 1,749,532 1,377,302 293,593 1,670,895 253,606 2,671,137 $2,924,742 688,650 93,797 782,447 1,824,005 2,924,742 $4,748,748 50% 50% 50% 88% 1,377,302 187,594 1,564,896 (701,393) 3,313,248 $2,611,855 1,377,302 187,594 1,564,896 1,048,139 2,924,742 $3,972,881 1,749,532 ~388,506~ $ 1,361,026 a) Oregon Health Authority grant projected at amended contract amount b) Contract not executed c) Grant payments received in FY 2014 will be reported as FY 2015 revenue Page 8 COMMUNITY DEVELOPMENT Statement of Financial Operating Data July 1, 2014 through December 31,2014 (50% of Fiscal Year) FY 2015FY 2014 I % of Actual Budget Budget I Projection I $ Variance Actual Revenues Admin-Operations Admin-GIS Admin-Code Enforcement Building Safety Electrical Contract Services Env Health-On Site Prog Planning-Current Planning-Long Range Total Revenues Expenditures 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) Total Expenditures Revenues less Expenditures Transfers In/Out In: General Fund -UR Planning Out: A & T Reserve Out: COO Reserve Funds Net Transfers In/Out Change in Fund Balance Beginning Fund Balance Ending Fund Balance 25,052 49% a) 51,22540,102 520 21% 2,5002,944 151,849 56% 273,000261,188 1,748,911 1,014,746 63% 1,616,713 408,194 213.809 51% 418,506 162,719 77% 211,500264,039 205,703 47% 437,358448,367 591,580 66% 902,876917,674 440,222 278,198 50% 560,658 2,644,177 59% 4,474,3364,531,641 828,536 55% 1,500,1811,590,779 61,467 48% 129,011123,751 143,022 48% 297,852275,521 400,779 49% b) 822,664688,035 119,475 51% 234,152217,271 141,324 50% 281,699220,779 104,629 38% c) 274,228181,831 368,719 52% d) 706,730666,180 425,323 216,378 33% e) 646,018 179,035 170,698 98% 173,673 4,568,505 2,555,026 50% 5,066,208 (36,864) 89,151 (591,872) 495,360 83,385 50% 166,770 (90,360) 100% (90,360) --0% ~687,4701 48,206 2,500 309,859 1,858,579 418,506 211,500 437,358 1,060,999 572,451 4,919,958 1,500,181 129,011 297,852 852,164 234,152 281,699 279,228 738,230 663,993 173,673 (3,019) 36,859 241,866 158,123 11,793 445,622 (29,500) (5,000) (31,500) (17,975) 5,150,183 (83,975) (230,225) 529,597 166,770 (90,360) {687,470} 495,360 (6,975) {611 ,0601 ~611,0601 458,496 82,176 (1,202,932) (841,285) 361,647 1,578,705 $2,037,201 2,037,201 $ 2,119,377 128% 1,589,113 $ 386,181 2,037,201 $1,195,916 $ 448,088 809,735 a) Reduction is due to vacant tenant space (projected at $20,000; no current tenant) b) $22,000 for Building Division portion of Fee Study & Financial Plan and $7,500 for vehicle printers c) $5,000 for Environmental Health portion of Fee Study & Financial Plan d) $22,000 for Planning Division portion of Fee Study &Financial Plan and TML for retired staff e) Senior Planner position and consulting fees Note: Materials &Services appropriations for items b through e will be increased as necessary. Page 9 ROAD Statement of Financial Operating Data July 1, 2014 through December 31,2014 (50% of Fiscal Year) FY 2014 I "loot Revenues Motor Vehicle Revenue Forest Receipts Federal -PIL T Payment Other Inter-fund Services Cities-Bend/Redmond/Sisters State Miscellaneous Sale of Equip & Material Assessment Payments (P&I) Mineral Lease Royalties Interest on Investments Miscellaneous Total Revenues Expenditures Personnel Services Materials and Services Debt Service Capital Outlay Transfers Out Total Expenditures Revenues less Expenditures Trans In -Solid Waste Trans In -Transp SOC Trans In-Road Imp Res Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance Actual Actual Budget 11,300,058 1,259,367 1,064,365 850,395 1,097,444 595,804 275,086 15,058 206,097 49,562 117,069 16,830,304 5,734,093 130 1,250,809 125,704 83,423 602,629 72,719 97,571 29,051 33,715 26,991 8,056,837 51% 0% 123% 13% 10% 100% 27% 43% 21% 105% 106% 49% 5,313,126 8,051,744 - 121,455 450,000 13,936,325 2,809,040 3,730,400 106,554 1,204,984 600,000 8,450,978 51% 35% 91% 14% 100% 33% 2,893.978 (394,141) $ 282,148 - - 282,148 3,176,126 6,846,576 10,022.703 149,078 - - 149.078 (245,063) 10,022,703 $9,777,639 50% O%j 0% 6% 112% a) Per Year-to-date State Highway Fund Revenue Model b) Payment received annually in February c) PILT payment received July 2014 d) Inter-fund service billed at year end e) Billed and collected upon completion of work f) Projection includes expenditures for unforeseenlunbudgeted retirements g) Final payments of two LID loans made in July 2014 h) Budget includes reserve funds for 5 year CIP i) Transfers made quarterly j) Transfer In -June 2015 k) Revised cash-flow estimate for CIP Projects extending into FY 16 FY 2015 Budget I Projection I $ Variance a) 11,220,000 11,181,000 (39,000) b) 1,140,950 1,140,950 c) 1,020,000 1,250,809 230,809 d) 971,700 971,700 e) 804,200 804,200 602,629 602,629 271,000 271,000 225,840 225,840 140,000 140,000 32,000 64,000 32,000 25,500 45,000 19,500 16,453,819 16,697,128 243,309 f) g) h) 5,555,695 10,622,604 117,000 8,875,507 600,000 5,630,775 10,622,604 106,554 2,054,948 600,000 (75,080) 10,446 6,820,559 25,770,806 19,014,881 6,755,925 (9,316.987) (2,317.753) 6.999,234 i) )k) j) 298,156 2,000,000 1,000 298,156 750,000 (1,250,000) {1,000l 2,299,156 1,048,156 ( 1,251.000) (7,017,831 ) (1,269,597) 5,748,234 8,954,332 10,022,703 1,068,371 $ 1.936,501 $ 8,753.106 $6,816,605 Page 10 ADULT PAROLE & PROBATION Statement of Financial Operating Data July 1,2014 through December 31, 2014 (50% of Fiscal Year) FY 2014 I %of Actual BudgetActual FY 2015 Budget 1Projection $ Variance Revenues SB 1145 DOC Measure 57 Electronic Monitoring Fee Probation Superv. Fees Interfund -Sheriff Crime Prevention Grant CFC-Domestic Violence State Subsidy Alternate Incarceration Interest on Investments Probation Work Crew Fees State Miscellaneous Leases Claims Reimbursement Justice Reinvest HB3194 Miscellaneous Total Revenues Expenditures Personnel Services Materials and Services Capital Outlay 3,028,672 1,512,658 50% 3,025,187 220,788 217,845 99% a) 220,788 235,642 104.796 48% 220,000 208,461 99,220 52% 190,000 50.000 25,002 50% 50,000 50,000 12.500 25% b) 50,000 70,242 17,560 37% b) 47,996 14,677 7,480 49% 15,158 17,725 15,509 103% c) 15,000 7,807 4,173 68% 6,150 9.137 5,809 117% d) 4,950 4.142 -0% e) 4,301 1,323 -0% 1,500 6.997 -nfa 458,143 -nfa 671 220 44% 500 3,025,187 217,845 (2,943) 209,000 (11,000) 198,000 8,000 50,000 50,000 47,996 15,158 20,000 5,000 6,150 6,000 1,050 4,301 1,500 500 4,384,428 2,022,773 53% 3.851.530 3,851,637 107 3,343,789 1,760,171 49% 3,623,526 3,623,526 1,107.365 476,683 41% 1,148,766 1,148,766 --0% 100 100 Total Expenditures Revenues less Expenditures Transfers In-General Fund Change in Fund Balance Beginning Fund Balance Ending Fund Balance $ 4,451,154 (66,726) 451,189 384,463 747,520 1,131,982 $ 2.236,854 (214,081) 225.594 11,513 1,131,982 1.143.496 47% 50% 110% 4.772,392 (920,862) 451,189 (469,673) 1,030,824 $ 561,151 4.772.292 (920,655) 451.189 (469,466) 1,131,982 $ 662,516 $ 100 207 207 101,158 101,365 a) Annual payment received in July b) Interfund grants. Received when invoiced c) Invoiced quarterly. Greater utilization d) One time payment from back-owing offender e) Annual payment expected in February Page 11 EARLY LEARNING HUB Statement of Financial Operating Data Revenues Federal Grants Title IV -Family Sup/Pres HealthyStart Medicaid Youth Investment State Grant HealthyStart /R-S-G OCCF Grant Charges for Svcs-Misc Program Fees Miscellaneous Court Fines & Fees Interest on Investments Donations Private Grant Sale of Assets Interfund Grants Total Revenues Expenditures Personnel Services Materials and Services Total Expenditures Revenues less Expenditures Transfers In General Fund General Fund -Other Total Transfers In Change in Fund Balance Beginning Fund Balance Ending Fund Balance July 1, 2014 through FY 2014 December 31,2014 Note 1 (50% of Fiscal Year) I %of Actual Actual Budget 258,463 67,119 25% 21,994 -0% 60,561 23,223 39% 124,493 -n/a 55,185 -nfa 249,125 84,591 33% 132,326 -0% 4,138 -nfa 4,710 -nfa 1,425 71% 77,873 38,543 50% 2,868 1,188 48% 50 -nfa 130 -nfa 450 -nfa 329,624 7,260 100% 1,321,991 223,350 30% 501,770 128,339 50% 1,402,021 264,432 30% 1,903,791 392,771 35% (581,800) (169,421) 278,739 126,144 50% 89,350 44,675 50% 368,089 170,819 50% (213,711 ) 1,398 548,572 334,861 105% $ 334,861 $ 336,259 a) a) a) b) FY 2015 Budget I Projection I $ Variance 272,785 21,994 60,000 254,623 39,499 2,000 77,086 2,500 7,260 737,747 710,557 (27,190) 258,410 258,410 877,110 854,347 22,763 1,135,520 1,112,757 22,763 (397,773) (402,200) (4,427) 252,288 252,288 89,350 89,350 341,638 341,638 (56,135) 318,121 (60,562) 334,861 (4,427) 16,740 232,125 60,000 292,086 37,500 2,000 77,086 2,500 7,260 (40,660) (21,994) 37,463 (1,999) $ 261,986 $ 274,299 $ 12,313 Note 1: Through June 30, 2014 activity included Children & Families Commission a) Grants projected at amended contract amount b) M & S increase related to amended grant contracts Page 12 SOLID WASTE Statement of Financial Operating Data FY 2014 July 1, 2014 through December 31,2014 (50% of Fiscal Year) Actual Actual Budget I %of 4,209,029 2,359,895 53% 1,518,056 805,774 52% 1,076,538 667,466 62% 210,053 18,967 98,410 63,651 69% 33,345 21,828 49% 40,873 7,250 11,028 8,329 83% 10,801 5,400 50% 21,508 7,229,641 13,452 67% 3,972,011 1,777,663 923,344 48% 3,214,375 1,356,994 39% 930,157 381,624 25,895 5,948,091 1,281,550 282,148 70,471 31% 2,732,433 42% 1,239,578 149,078 545,000 827,148 454,402 550,000 36% 699,078 38% 540,500 1,224,767 $ 1,679,169 1,679,169 118% $2,219,670 FY 2015 Budget I Projection I $ Variance Operating Revenues Franchise Disposal Fees 4,413,809 4,413,809 Private Disposal Fees 1,550,430 1,550,430 Commercial Disp. Fees 1,082,144 1,082,144 Franchise 3% Fees 9% a) 210,000 210,000 Yard Debris 92,000 92,000 Recyclables 45,000 45,000 Special Waste 29% b) 25,000 25,000 Interest 10,000 10,000 Leases 10,801 10,801 Miscellaneous 20,000 20,000 Total Operating Revenues 530/0 c) 7,459,184 7,459,184 Operating Expenditures Personnel Services 1,936,555 1,936,555 Materials and Services 3,435,926 3,435,926 Debt Service 41% d) 929,794 929,794 Capital Outlay 227,000 227,000 Total Operating Expenditures 6,529,275 6,529,275 Operating Rev less Exp 929,909 929,909 Transfers Out Road 50% e) 298,156 298,156 SW Capital &Equipment Reserve f) 1,525,000 1,525,000 Total Transfers Out 1,823,156 1,823,156 Change in Fund Balance (893,247) (893,247) Beginning Fund Balance 1,428,003 1,679,169 251,166 Ending Fund Balance $ 534,756 $ 785,922 $ 251,166 a) Payments due April 15th b) Unpredictable revenue c) Revenues fluctuate with the weather/seasons d) Payments made November and May e) Transfer made quarterly f) Transfer made as resources required Page 13 RISK MANAGEMENT Statement of Financial Operating Data Revenues Inter-fund Charges: General Liability Property Damage Vehicle Workers' Compensation Unemployment Claims Reimb-Gen Liab/Property Process Fee-EventS/Parades Miscellaneous Skid Car Training Interest on Investments TOTAL REVENUES Direct Insurance Costs: GENERAL LIABILITY Settlement I Benefit Defense Professional Service Insurance Loss Prevention Miscellaneous Repair I Replacement Total General Liability PROPERTY DAMAGE Insurance Repair I Replacement Total Property Damage VEHICLE Professional Service Insurance Loss Prevention Repair I Replacement Total Vehicle WORKERS' COMPENSATION Settlement I Benefit Professional Service Insurance Loss Prevention Miscellaneous Total Workers' Compensation UNEMPLOYMENT -Settlement/Benefits Total Direct Insurance Costs Insurance Administration: Personnel Services Materials & Srvc. Capital Out. & Tranfs. Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance a) Annual premiums paid in July b) Payments made quarterly FY 2014 July 1. 2014 through December 31,2014 (50% of Fiscal Year) Actual Actual 1% of Budget 272.823 189,894 50% 326,526 196,152 50% 164,150 88.776 50% 1,520,352 780,870 50% 318.566 161,004 51% 139,123 23,550 118% 1,400 395 30% 14 -0% 27,540 15,480 65% 15,567 2,786,061 10,368 69% 1,466,489 51% 268,561 37,078 49.872 2,529 33,139 8,220 161,994 165,361 4,659 10,554 5,619 64 4,531 528,374 166,668 4,974 228,781 57% 178,556 211,158 377,826 875 2,451 181,007 72% 236 205 19 22,021 8,239 69,276 92,377 478,204 32,620 41,114 34% 272,620 5,000 5,000 155,474 105,645 44,261 13,941 52,488 735,427 102,324 1,836,329 13,131 410,338 68% 25,920 13% 887,160 57% b) 324,005 149,757 45% 146,109 2,306,443 67,201 34% 1,104,118 53% 479,618 362,371 2,631,057 3,110,676 101% $3,110,676 $3,473,047 FY 2015 Budget I Projection I $ Variance 379,793 392,304 177,550 1,561,804 317,000 20.000 1.300 110 24.000 15,050 379.793 392,304 177,550 1.561,804 317,000 27,000 1,300 110 24,000 15,050 7.000 2,888,911 2,895,911 7,000 400,000 440,000 (40,000) 250,000 250,000 120,000 110,000 10,000 a) a) a) • 600,000 850,000 ~250,000~ 200,000 180,000 20,000 1,570,000 1,830,000 (260,000) 330,406 330,406 199,140 199,140 2,099,546 2,359,546 (260,000} 789,365 536,365 (253,000) 3,074,957 3,110,676 35,719 $ 3.864,322 $ 3,647,041 $ {217,281 l Page 14 DESCHUTES COUNTY 9-1-1 Statement of Financial Operating Data FY 2014 Actual Revenues Property Taxes -Current 6,258,760 Property Taxes -Prior 203,163 Federal Grants 46,514 State Reimbursement 41,813 Telephone User Tax 756,775 Data Network Reimb. 43,943 Jefferson County 29,758 User Fee 53,229 Police RMS User Fees 236,717 Contract Payments 39,075 Miscellaneous 45,553 Claims Reimbursement 29,857 Interest 40,303 Total Revenues 7,825,460 Expenditures Personnel Services 4,420,333 Materials and Services 1,996,805 Capital Outlay 66,498 Total Expenditures 6.483,636 Revenues less Expenditures 1,341,824 Transfers Out -Reserve Fund 7,800,000 Change in Fund Balance (6,458,176) Beginning Fund Balance 10,398,030 Ending Fund Balance $ 3,939,854 July 1,2014 through December 31,2014 (50% of Fiscal Year) I %of Actual Budget 6,086,431 94% a) 111,524 81% -0% b) 22,602 63% 194,794 26% c) -0% d) 27,181 91% 48,067 107% d) 20,158 7% d) -0% d) 8,489 94% -n/a 13,332 44% 6,482,015 138,000 150,000 36,000 750,000 30,000 30,000 45,000 295,788 11,000 9,000 30,600 FY 2015 I nrojection I $ Variance 6,612,015 138,000 150,000 36,000 750,000 30,000 30,000 48,067 295,788 11,000 9,000 130,000 3,067 30,600 $ 6,807,494 a) Current year taxes received beginning in October b) Reimbursement grant. No eligible expenditures made yet in FY 2015 c) Quarterly payments d) Annual billing in December e) Parking lot progress payment 6,532,578 82% 8,007,403 8,140,470 133,067 2,311,772 42% 5,521,419 5,521,419 1,123,005 54% 2,077,868 2,077,868 230,161 66% e) 350,000 350,000 3,664,938 46% 7,949,287 7,949,287 2,867,640 58,116 191,183 133,067 -n/a 2,867,640 58,116 191,183 133,067 3,939,854 116% 3,410,000 3,939,854 529,854 $ 3,468,116 $4,131,037 $ 662,921 Page 15 Health Benefits Trust Statement of Financial Operating Data Revenues: Internal Premium Charges Part-Time Employee Premium Employee Monthly Co-Pay COIC Retiree I COBRA Co-Pay Prescription Rebates Claims Reimbursements & Misc Interest Total Revenues Expenditures: Personnel Services (all depts) Materials & Services Admin & Wenness Claims Paid-Medical Claims Paid-Prescription Claims Paid-DentalNision Claims Refunds Stop Loss Insurance Premium State Assessments Administration Fee (EMBS) Preferred Provider Fee Other -Administration Other -Well ness Admin & Wellness Deschutes On-site Clinic Contracted Services Medical Supplies Other Total DOC Deschutes On-site Pharmacy Contracted Services Prescriptions Other Total Pharmacy Total Expenditures Change in Fund Balance Beginning Fund Balance Ending Fund Balance $ $ FY2014 July 1, 2014 Actual through December %of 31,2014 (50% of Budget Fiscal Year) 14,485,502 $ 7,982,589 51% a) 16,955 9,467 47% b) 813,125 431,720 53% b) 1,595,847 911,671 55% b) 1,061,986 548,612 44% b) 154,981 94,328 86% 2,419 169 0% 67,057 41,416 58% 18,197,871 10,019,972 51% 129,509 61,494 42% 11,633,134 6,434,330 51% c) 657,550 433,724 61% c) 1,731,608 886,243 47% c) (182,448) (250,005) nfa 275,052 160,058 40% 67,753 -0% 333,188 202,320 59% 49,712 19,859 35% 42,969 22,707 51% 117,775 82,168 42% 14,726,294 7,991,405 49% 850,209 372,707 40% 54,806 32,395 93% 27,016 9,989 37% 932,031 415,091 41% 314,801 123,233 40% 1,588,726 524,472 31% d) 13,250 6,647 50% 1,916,777 654,352 32"10 17,704,610 9,122,342 47% 493,261 897,630 11,967,822 $ 12,461,082 108% 12,461,082 $ 13,358,712 FY2015 FY2015 Budget $15,517,000 20,000 810,000 1,670,000 1,260,000 110,000 50,000 72,000 19,509,000 144,917 12,552,108 709,494 1,868,398 - 400,000 215,000 343,000 57,200 44,642 195,970 16,385,812 943,500 35,000 26,777 1,005,277 306,000 1,696,000 13,321 2,015,321 19,551,327 (42,327) 11,585,710 $11,543,383 FY2015 $ Variance Projection $15,966,200 $ 449,200 18,934 (1,066) 863,440 53,440 1,823,343 153,343 1,097,224 (162,776) 110,000 - 50,000 - 82,500 10,500 20,011,640 502,640 144,917 - 12,661,684 (109,577) 786,003 (76,508) 1,782,179 86,219 (250,005) 250,005 350,000 50,000 215,000 - 410,000 (67,000) 40,000 17,200 44,642 - 195,970 - 16,235,473 150,339 943,500 - 70,000 (35,000) 26,777 - 1,040,277 (35,000) 306,000 - 1,573,417 122,583 13,321 - 1,892,738 122,583 19,313,404 237,923 698,236 740,563 12,461,082 875,372 $13,159,318 $1,615,935 I % of Exp covered by Revenues 102.8% 109.8% 99.8% 103.6%1 a) PrOjection is amount budgeted as Health/Dentallnsurance expenditures in the operating funds b) Year to Date annualized c) Average of YTD annualized and 12 month rolling average d) YTD Actual -Jul, Aug, Sap & Oct. PrOjection is YTD Annualized Page 16 FAIR AND EXPO CENTER Statement of Financial Operating Data Through December 31,2014 FY 2014 of Year Actual Actual I % of Budget Operating Revenues Events Revenues $ 458,147 $ 233,873 37.4% Storage 35,590 18.224 40.5% Camping at F & E 22,866 215 1.3% Horse Stall Rental 52,084 3,030 5.7% Food & Beverage Activities, net . 3,177 4.7% Concession % • Food 97,917 11,411 100.0% Annual County Fair (net) 205,000 200,000 100.0% Miscellaneous 6,648 8.937 113.1% Total Operating Revenues 878,251 418,866 46.1% Operating Expenditures: General F & E Activities Personnel Services 895,582 462,497 49.9% Materials and Services 657,882 277,393 54.6% Total Operating Expenditures 1,553,464 139,890 51.6% I Results of Operations (675,213) (261,024) Non-Operating Revenues Transfer·General Fund 374,186 182,502 50.0% Transfer-Room Tax -(Fund 160) 262,900 56,496 52.0% Transfer-Fair & Expo Reserve 100,000 -nla Interest 409 332 nla Grants 176.289 280 nla Rights & Signage 72,000 20.765 26.0% Total Non-Operating Revenues 985,184 260,375 47.0% Non-Operating Expenditures Debt Service 112,974 68,281 60.8% Capital Outlay 176,289 -0.0% Total Non-Operating Expenditures 289,263 68,281 60.8% TRT -1% for Marketing Revenues (Fund 170) -21,798 7.5% Less: Expenditures 14,980 21,798 7.5% Net TRT 1 % for Marketing (14,980) - Change in Fund Balance 6,328 (68,930) Beginning Fund Balance (6,673) (345) -0.4% Ending Fund Balance $ (345) $ (69,216) FY 2015· Year to Date (50% FY 2015 Budget I Projection I $ Variance $ 625,000 $ 547,555 47,224 16,000 52,769 43,876 11,411 245,000 10,136 913,970 $ (77,446) 2,224 · · (23.956) · 45,000 2,236 (51,941) 45,000 16,000 52,769 a) 67,831 b) 11,411 c) 200,000 7,900 1,025,911 922.896 559,115 1,482,012 3,287 (50,729) (47,443) 926,183 508,386 1,434,569 (408,658) (508,042) (99,384) 365,000 110,770 - 331 280 104,765 581.146 - 2,226 - 331 280 24,765 27,602 365,000 108,544 - - - 80,000 553,544 112,213 - 112,213 - 100 100 112,213 100 112,313 288,850 288,850 - (3,483) - {3,4831 292,333 288,850 3,483 36,056 (39,108) (75,164) 87,000 ~345~ ~87,345} $ 123,056 $ ~39,453) $ (162,510} a) See Food & Beverage Activities Schedule b) July and August Contract with Premier Services c) Revenues and Expenses for the annual fair recorded in a separate fund and the available net income is transferred to the Fair & Expo Center Fund Page 17 > Deschutes County Food and Beverage Activities September 1, 2014 through December 31, 2014 Percentage Year to of September October November December Date Revenues $ 17,350 $ 12,678 $ 29,005 $ 4,683 $ 63,716 --17,899 17,773 - 1,048 19,302 7,538 1,350 29,237 -(171899) (17l73) (181199) (181199) Revenues Direct Costs Beginning Inventory Purchases (Food/Bev/Paper/Chemicals) Less: Ending Inventory Cost of Food & Beverage Event Expenses Labor Total Direct Costs Gross Profit Expenses/Expenditures Personnel Other Materials & Services Total Expenses/Expenditures Income -Food & Beverages Activities 1,048 1,403 7,664 924 --225 948 2 1334 2 1651 4 1803 11204 31382 4 1°54 121693 3 1°76 11,039 1,173 101992 231204 40,512 34,745 2,590 37,335 $ 3,177 17.3% 1.8% 17.3% 36.4% 63.6%13,968 8,625 16,312 8,520 8,742 8,742 11895 244 277 10,415 8,986 9 1°19 8,916 $ 3,554 $ (361) $ I!~~~ $ (7,309) 1,607 8,742 174 Page 18 JUSTICE COURT Statement of Financial Operating Data FY 2014 Actual Revenues Court Fines & Fees 425,632 State Miscellaneous - Interest on Investments 653 Total Revenues 426,285 Expenditures Personnel Services 407,456 Materials and Services 183,148 Total Expenditures 590,605 Revenues less Expenditures (164,319) Transfers In·General Fund 140,819 Change in Fund Balance (23,500) Beginning Fund Balance 153,818 Ending Fund Balance $ 130,317 July 1, 2014 through December 31,2014 (50% of Fiscal Year) I %of Actual Budget FY 2015 Budget I Projection I $ Variance 174,030 39% a) 450,000 443,838 (6,162) -0% 600 600 272 33% 815 815 174,302 39% 451,415 445,253 (6,162) 210,404 88,264 51% 53% b) 416,045 166,093 416,045 140,177 25,916 298,668 51% 582,138 556,222 25,916 (124,365) (130,723) (110,969) 19,754 37,200 50% 74,398 74,398 (87,165) (56,325) (36,571) 19,754 130,317 121% 107,621 130,317 22,696 $ 43,152 $ 51,296 $ 93,746 $ 42,450 a) Historically, largest portion of revenue collected in Spring months b) $25,000 in software maintenance paid out in July Page 19 CAPITAL PROJECTS • Campus Improvement • North County Campus Deschutes County Campus Improvement (Fund 463) Inception through December 31, 2014 RESOURCES: Transfer in (Note A) Transfer in -General Fund Transfer in -General County Projects (142) Oregon Judicial Dept Payment Interest Revenue Total Resources Received and Expended $ 796,617 150,000 700,000 20,000 9,437 1,676,053 $ 400 400 $ Total 796,617 150,000 700,000 20,000 9,837 1,676,453 EXPENDITURES: Basement Jail/Boiler Demolition Basement Public File View 1 st Floor PubliC File View 1 st Floor Restrooms/Haslinger Court 1 st Floor DeHoog/Bagley Court/Jury Room Accounting Area Open Workspace Courthouse DA Offices Hearing Room Justice Bldg 21Basement Phases 1/2 "Stone Building" Internal Service Fund Charges Total Materials & Services JB1 JB2 JB3 JB4 JB5 JB6 JB7 JB8 168,109 141,862 117,980 401,231 81,702 40,257 34,348 346,380 720 7,477 1,340,066 336,387 336.387 168,109 141,862 117,980 401,231 81,702 40,257 34,348 682,767 720 7,477 1,676,453 Revenues less Expenditures $ 335,987 Notes: A. Remaining proceeds from the FF&C borrowing for the OSP/911 Building. $ {335,9871 Completed Projects JRF 1213112014 Deschutes County North County Services Building Inception through December 31,2014 0 Projected RESOURCES: Rental Expended from Fund 142 for Design Center Transfers in: Fund 140 for Unger Remodel Fund 142 ( FY 2012) Fund 140 for Antler Building (P & I) Interest Revenue Total Resources EXPENDITURES: Design Center -Hwy 97 Land & Building Architecture/Desig n Utilities Fees, Permits & SDCs Other Total Design Center Antler Building Land & Building Building Improvements Personal Property Interest Other Total Antler Building 500 1,427,013 36,169 600,000 9,377 $ 2,073,059 1,402,013 47,092 25,037 323 3,723 1,478,187 601,050 42,364 27,016 2,981 928 674,339 601,050 601,050 42,364 42,364 27,016 27,016 2,981 2,981 928 928 674,339 674,339 Unger Building Remodel Remodel Contstruction Architecture/Desig n Relocation Costs Fees & Permits Furniture, Fixtures & Equipment Other Total Unger Building Remodel Other Internal Service Fund Charges Evergreen School Total Expenditures 39,385 7,000 5,657 1,790 53,832 33,102 3,803 2,243,263 712,011 151,736 $ 863,747 1,000 1,000 600,000 19,000 9,200 20,000 44,343 692,543 693,543 500 1,427,013 748,180 600,000 151,736 9,377 $ 2,936,806 a) b) $ 500 1,427,013 748,180 600,000 151,736 9,377 2,936,806 1,402,013 47,092 26,037 323 3,723 1,479,187 1,402,013 47,092 26,037 323 3,723 1,479,187 600,000 600,000 58,385 58,385 16,200 16,200 20,000 20,000 50,000 50,000 1,790 1,790 746,375 746,375 33,102 33,102 3,803 3,803 2,936,806 2,936,806 Net $ (170,203) $ 170,203 $ a) The property was purchased in FY 2011 with resources from Fund 142 -General County Projects. Also, $25,000 was paid to the architect from Fund 142 in FY 2011. b) The resources for the Unger remodel will be providced by Fund 140. c) The costs incurred through June 30, 20015 for alternate facilities for Justice Court and Parole & Probation will paid paid from Fund 462.