HomeMy WebLinkAbout2008-09-24 Work SessionMonthly Meeting with Board of Commissioners
Finance Director/Treasurer
AGENDA
September 24, 2008
(1) Monthly Investment Report
(2) August Financials
(3) Bond Issue
(4) RFP for Banking Services
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Memorandum
Date: September 17, 2008
To: Board of County Commissioners
Dave Kanner, County Administrator
From: Marty Wynne, Finance Director
RE: Monthly Financial Reports
Attached please find August 2008 financial reports for the following funds: General
(001), Community Justice—Juvenile (230), Sheriff's (255, 701, 702), Health (259),
Mental Health (275), Community Development (295), Road (325), Community
Justice — Adult (355), Commission on Children & Families (370-399), Solid Waste
(610), Insurance Fund (670), Health Benefits Trust Fund (675) and
9-1-1 (705).
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
Two Months Ended August 31, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $ 6,050,000 $ 6,461,433 $ 411,433 100% 107% * $ 6,050,000 $ 6,461,433 $ 411,433
Revenues
Property Taxes 3,236,917 265,505 (2,971,412) 17% 1% a) 19,421,500 19,421,500
Gen. Rev. - excl. Taxes 434,810 471,990 37,180 17% 18% 2,608,861 2,608,861
Assessor 143,548 226,188 82,640 17% 26% b) 861,290 861,290 -
County Clerk 285,935 192,390 (93,545) 17% 11% d) 1,715,612 1,115,612 (600,000)
BOPTA 2,183 4,360 2,177 17% 33% b) 13,098 13,098
District Attomey 59,412 45,739 (13,673) 17% 13% 356,474 356,474
Finance/Tax 33,224 61,030 27,806 17% 31% b) 199,346 199,346
Veterans 11,667 17,864 6,197 17% 26% b) 70,000 70,000
Property Management 17,013 17,019 6 17% 17% 102,080 102,080
Grant Projects 333 332 (1) 17% 17% 2,000 2,000
Total Revenues 4,225,042 1,302,417 (2,922,625) 17% 5% 25,350,261 24,750,261 (600,000)
Revised
Year End
$
Budget
_ Projection
Variance
TOTAL RESOURCES 10,275,042 7,763,850 (2,511,192) 17% 25% 31,400,261 31,211,694 (188,567)
REQUIREMENTS:
Expenditures
Assessor
County Clerk
BOPTA
District Attorney
Finance/Tax
Veterans
Property Management
Grant Projects
Non -Departmental
Contingency
Transfers Out
Exp. %
609,015 518,949 90,066 17% 14% 3,654,092 3,654,092
256,542 176,724 79,818 17% 11% 1,539,252 1,539,252
10,304 10,960 (656) 17% 18% 61,823 61,823
802,544 758,360 44,184 17% 16% 4,815,262 4,815,262 -
131,507 99,124 32,383 17% 13% 789,040 789,040 -
39,494 38,506 988 17% 16% 236,965 236,965
42,405 39,613 2,792 17% 16% 254,431 254,431
17,797 16,905 892 17% 16% 106,784 106,784 -
192,870 126,405 66,465 17% 11% 1,157,222 1,157,222
939,973 - 939,973 17% n/a c) 5,639,836 5,639,836
3,042,451 1,785,546 1,256,905 17% 10% 18,254,707 12,614,871 5,639,836
2,169,681 2,037,759 131,922 17% 16% 13,018,088 13,018,088
TOTAL REQUIREMENTS 5,212,132 3,823,305 1,388,827 17% 12%
NET (Resources - Requirements) 5,062,910 3,940,545 51,122,365)
**
31,272,795
127,466
25,632,959
5,578,735
5,639,836
5,451,269
* Beginning net working capital includes $3,160,000 due from Fund 457. Will be repaid with FF&C, 2008 borrowing (Oct 2008)
a) Approximately 85% of the property taxes are collected in October and November
b) Majority of the revenue received quarterly. First quarter payment received in July.
c) The Contingency in the Adopted Budget was $5,905,383. The decrease is due to an appropriation transfer of (1) $10,615 tc
Personnel in Assessor ($4,818), Clerk ($5,217) and BOPTA ($580) Departments and (2) $127,466 to Transfers Out for Crime
Prevention (Fund 115)
d) Based on the first two months, Clerk's Office revenues will be Tess than budgeted.
** The net of $127,466 is due to transferring $127,466 of appropriation to the Crime Prevention Fund
COMM JUSTICE -JUVENILE
Statement of Financial Operating Data
Two Months Ended August 31, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $1,090,000 $1,161,149 $ 71,149 100% 107% $1,090,000 $1,161,149 $ 71,149
Revenues
Federal Grants 30,846 - (30,846) 17% 0% a)c) 185,075 182,688 (2,387)
SB #1065 -Court Assess. 10,667 8,174 (2,493) 17% 13% 64,000 64,000
Discovery Fee 2,667 3,588 921 17% 22% 16,000 16,000
Food Subsidy 6,500 (6,500) 17% 0% b) 39,000 39,000
Juvenile Crime Prevention 60,695 - (60,695) 17% 0% c) 364,171 364,171
Inmate/Prisoner Housing 10,000 8,100 (1,900) 17% 14% 60,000 60,000
Inmate Commissary Fees 83 75 (8) 17% 15% 500 500
Contract Payments 57,283 15,412 (41,871) 17% 4% 343,696 343,696
Miscellaneous 50 300 250 17% 100% 300 300
MIP Diversion Fees 267 240(27) 17% 15% 1,600 1,600
Interest on Investments 5,000 7,989 2,989 17% 27% 30,000 33,000 3,000
Leases 2,100 737 (1,363) 17% 6% 12,600 12,600
Grants - Private - 25 25 17% n/a 25 25
Level 7 15,000 - (15,000) 17% 0% c)d) 90,000 80,000 (10,000)
Total Revenues 201,158 44,640 (156,518) 17% 4% 1,206,942 1,197,580 (9,362)
Transfers In -General Fund 1,001,307 1,001,307 17% 17% 6,007,840 6,007,840
TOTAL RESOURCES 2,292,465 2,207,096 (85,369) 17% 27% 8,304,782 8,366,569 61,787
REQUIREMENTS:
Expenditures
Community Justice -Juvenile
Personal Services
Exp. %
484,059 482,267 1,792 17% 17% 2,904,352 2,904,352
Materials and Services 273,977 148,849 125,128 17% 9% 1,643,861 1,643,861
Capital Outlay 17 17 17% 0% 100
Juvenile Resource Center
Personal Services 482,396 434,599 47,797 17% 15% 2,894,375 2,894,375
Materials and Services 34,596 34,882 (286) 17% 17% 207,573 207,573
Capital Outlay 17 17 17% 0% 100
Contingency 109,070 109,070 17% n/a 654,421
100
100
654,421
TOTAL REQUIREMENTS 1,384,132 1,100,597 283,535 17% 13% 8,304,782 7,650,161 654,621
NET (Resources - Requirements)
908,333 1,106,499 198,166 716,408 716,408
a) Juvenile Accountability Block Grant decreased from $13,498 to $11,111.
b) Billing normally submitted monthly. Billing will be submitted when signed contract for new fiscal year is bill received.
c) Reimbursements requested quarterly.
d) Budget for Level 7 overestimated by $10,000.
Year End
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital $1,090,000 $1,161,149 $ 71,149 100% 107% $1,090,000 $1,161,149 $ 71,149
Revenues
Federal Grants 30,846 - (30,846) 17% 0% a)c) 185,075 182,688 (2,387)
SB #1065 -Court Assess. 10,667 8,174 (2,493) 17% 13% 64,000 64,000
Discovery Fee 2,667 3,588 921 17% 22% 16,000 16,000
Food Subsidy 6,500 (6,500) 17% 0% b) 39,000 39,000
Juvenile Crime Prevention 60,695 - (60,695) 17% 0% c) 364,171 364,171
Inmate/Prisoner Housing 10,000 8,100 (1,900) 17% 14% 60,000 60,000
Inmate Commissary Fees 83 75 (8) 17% 15% 500 500
Contract Payments 57,283 15,412 (41,871) 17% 4% 343,696 343,696
Miscellaneous 50 300 250 17% 100% 300 300
MIP Diversion Fees 267 240(27) 17% 15% 1,600 1,600
Interest on Investments 5,000 7,989 2,989 17% 27% 30,000 33,000 3,000
Leases 2,100 737 (1,363) 17% 6% 12,600 12,600
Grants - Private - 25 25 17% n/a 25 25
Level 7 15,000 - (15,000) 17% 0% c)d) 90,000 80,000 (10,000)
Total Revenues 201,158 44,640 (156,518) 17% 4% 1,206,942 1,197,580 (9,362)
Transfers In -General Fund 1,001,307 1,001,307 17% 17% 6,007,840 6,007,840
TOTAL RESOURCES 2,292,465 2,207,096 (85,369) 17% 27% 8,304,782 8,366,569 61,787
REQUIREMENTS:
Expenditures
Community Justice -Juvenile
Personal Services
Exp. %
484,059 482,267 1,792 17% 17% 2,904,352 2,904,352
Materials and Services 273,977 148,849 125,128 17% 9% 1,643,861 1,643,861
Capital Outlay 17 17 17% 0% 100
Juvenile Resource Center
Personal Services 482,396 434,599 47,797 17% 15% 2,894,375 2,894,375
Materials and Services 34,596 34,882 (286) 17% 17% 207,573 207,573
Capital Outlay 17 17 17% 0% 100
Contingency 109,070 109,070 17% n/a 654,421
100
100
654,421
TOTAL REQUIREMENTS 1,384,132 1,100,597 283,535 17% 13% 8,304,782 7,650,161 654,621
NET (Resources - Requirements)
908,333 1,106,499 198,166 716,408 716,408
a) Juvenile Accountability Block Grant decreased from $13,498 to $11,111.
b) Billing normally submitted monthly. Billing will be submitted when signed contract for new fiscal year is bill received.
c) Reimbursements requested quarterly.
d) Budget for Level 7 overestimated by $10,000.
RESOURCES:
Sheriff - Fund 255
Statement of Financial Operating Data
Two Months Ended August 31, 2008
Year to Date
Budget
Actual
Variance
FY%j Coll.%
Beg. Net Working Capital $
Revenues
Law Enf Dist Countywide 3,336,917 3,336,917 1 7% 1 7% 20,021,501 20,021,501
Law Enf Dist Rural 2,061,303 2,061,303 17% 17% 12,367,820 12,367,820
Interest 10,623 10,623 17% n/a - 10,623 10,623
$ 138,600 $ 138,600 100%
n/a
$ - $ 138,600 $ 138,600
Total Revenues 5,398,220 5,408,843 10,623 17% 17% 32,389,321 32,399,944 10,623
TOTAL RESOURCES
5,398,220 5,547,443 149,223 17% 17% 32,389,321 32,538,544 149,223
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Sheriffs Division 373,551
Civil 195,129
Automotive/Communications 215,703
Investigations/Evidence 286,570
Patrol/Civil/Comm Supp 1,297,331
Records 112,388
Adult Jail 1,643,751
Court Security 35,856
Emergency Services 30,556
Special Services Division 214,043
Regional Work Center 443,133
Training Division 41,696
Non -Departmental 7,288
Contingency 492,894
Exp. %
337,233 36,318 17% 15% 2,241,306 2,241,306
165,561 29,568 17% 14% 1,170,770 1,170,770
104,911 110,792 17% 8% a) 1,294,212 1,294,112 100
278,958 7,612 17% 16% b) 1,719,422 1,665,422 54,000
1,230,823 66,508 17% 16% 7,783,987 7,783,987
104,307 8,081 17% 15% 674,326 674,226 100
1,277,962 365,789 17% 13% c) 9,862,507 9,862,507
32,346 3,510 17% 15% 215,135 215,035 100
28,597 1,959 17% 16% 183,338 183,238 100
177,585 36,458 17% 14% 1,284,257 1,284,257
396,777 46,356 17% 15% d) 2,658,798 2,658,798
31,513 10,183 17% 13% 250,173 250,073 100
7,288 - 17% 17% 43,725 43,725
492,894 17% n/a 2,957,365 - 2,957,365
Transfers Out 8,333 8,333 17% 0% 50,000 50,000
TOTAL REQUIREMENTS 5,398,222 4,173,861 1,224,361 17% 13% 32,389,321 29,377,456 3,011,865
NET (Resources - Requirements) (2) 1,373,582 1,373,584 - 3,161,088 3,161,088
Year End
Budget
Projection
Variance
$ - $ 138,600 $ 138,600
Total Revenues 5,398,220 5,408,843 10,623 17% 17% 32,389,321 32,399,944 10,623
TOTAL RESOURCES
5,398,220 5,547,443 149,223 17% 17% 32,389,321 32,538,544 149,223
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Sheriffs Division 373,551
Civil 195,129
Automotive/Communications 215,703
Investigations/Evidence 286,570
Patrol/Civil/Comm Supp 1,297,331
Records 112,388
Adult Jail 1,643,751
Court Security 35,856
Emergency Services 30,556
Special Services Division 214,043
Regional Work Center 443,133
Training Division 41,696
Non -Departmental 7,288
Contingency 492,894
Exp. %
337,233 36,318 17% 15% 2,241,306 2,241,306
165,561 29,568 17% 14% 1,170,770 1,170,770
104,911 110,792 17% 8% a) 1,294,212 1,294,112 100
278,958 7,612 17% 16% b) 1,719,422 1,665,422 54,000
1,230,823 66,508 17% 16% 7,783,987 7,783,987
104,307 8,081 17% 15% 674,326 674,226 100
1,277,962 365,789 17% 13% c) 9,862,507 9,862,507
32,346 3,510 17% 15% 215,135 215,035 100
28,597 1,959 17% 16% 183,338 183,238 100
177,585 36,458 17% 14% 1,284,257 1,284,257
396,777 46,356 17% 15% d) 2,658,798 2,658,798
31,513 10,183 17% 13% 250,173 250,073 100
7,288 - 17% 17% 43,725 43,725
492,894 17% n/a 2,957,365 - 2,957,365
Transfers Out 8,333 8,333 17% 0% 50,000 50,000
TOTAL REQUIREMENTS 5,398,222 4,173,861 1,224,361 17% 13% 32,389,321 29,377,456 3,011,865
NET (Resources - Requirements) (2) 1,373,582 1,373,584 - 3,161,088 3,161,088
Sheriff 701
Statement of Financial Operating Data
Two Months Ended August 31, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $2,560,294 $ 2,611,374 $ 51,080 17% nla $ 2,560,294 $2,611,374 $ 51,080
Revenues
Tax Revenues - Current 2,428,099 - (2,428,099) 17% 0% a) 14,568,591 14,568,591
Tax Revenues - Prior 44,909 174,680 129,771 17% 65% a) 269,452 269,452
Federal Grants 3,333 (3,333) 17% n/a 20,000 20,000
State Grant 7,526 17,063 9,537 17% 38% 45,156 45,156
Transp. of State Wards 833 (833) 17% 0% 5,000 5,000
SB 1145 322,637 483,955 161,318 17% 25% b) 1,935,819 1,935,819
Des Cty Court Security 21,500 21,434 (66) 17% 17% 129,000 129,000 -
Des Cty Juvenile Contract 4,000 904 (3,096) 17% 4% 24,000 24,000
DC Fair & Expo Center 4,965 4,965 17% n/a 4,965 4,965
Inmate Commissary Fees 10,000 7,310 (2,690) 17% 12% 60,000 60,000
Work Center Work Crews 25,000 (25,000) 17% 0% c) 150,000 150,000
Concealed Handgun Classes 267 (267) 17% n/a 1,600 1,600
Soc Sec Incentive -Fed 667 2,000 1,333 17% 50% 4,000 4,000
Miscellaneous 83 321 238 17% 64% 500 500
Oregon Mentors - 91 91 17% n/a - 500 500
Medical Services Reimb 2,000 1,853 (147) 17% 15% 12,000 12,000 -
Restitution 175 147 (28) 17% 14% 1,050 1,050
Sheriff Fees 25,603 27,723 2,120 17% 18% 153,615 153,615
Interest 7,500 7,894 394 17% 18% 45,000 45,000
Interest on Unsegregated 600 223 (377) 17% 6% 3,600 3,600
Rentals 5,470 7,294 1,824 17% 22% 32,824 32,824
Donations - 17% n/a
Total Revenues 2,910,202 757,857 (2,152,345) 17% 4% 17,461,207 17,466,672 5,465
TOTAL RESOURCES
5,470,496 3,369,231 (2,101,265) 17% 17% 20,021,501 20,078,046 56,545
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 3,336,918 3,336,917
TOTAL REQUIREMENTS 3,336,918 3,336,917
NET (Resources - Requirements)
Exp. %
1 170/0 17% 20,021,501 20,021,501
1 17% 17% 20,021,501 20,021,501
2,133,578 32,314 (2,101,264) 56,545 56,545
a) Approximately 85% of the property taxes are collected in October and November
b) Quarterly payment of SB1145 revenue received in July 2008
c) Timing of payments for work crews. Expect revenue to increase as work crews expand.
Year End
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital $2,560,294 $ 2,611,374 $ 51,080 17% nla $ 2,560,294 $2,611,374 $ 51,080
Revenues
Tax Revenues - Current 2,428,099 - (2,428,099) 17% 0% a) 14,568,591 14,568,591
Tax Revenues - Prior 44,909 174,680 129,771 17% 65% a) 269,452 269,452
Federal Grants 3,333 (3,333) 17% n/a 20,000 20,000
State Grant 7,526 17,063 9,537 17% 38% 45,156 45,156
Transp. of State Wards 833 (833) 17% 0% 5,000 5,000
SB 1145 322,637 483,955 161,318 17% 25% b) 1,935,819 1,935,819
Des Cty Court Security 21,500 21,434 (66) 17% 17% 129,000 129,000 -
Des Cty Juvenile Contract 4,000 904 (3,096) 17% 4% 24,000 24,000
DC Fair & Expo Center 4,965 4,965 17% n/a 4,965 4,965
Inmate Commissary Fees 10,000 7,310 (2,690) 17% 12% 60,000 60,000
Work Center Work Crews 25,000 (25,000) 17% 0% c) 150,000 150,000
Concealed Handgun Classes 267 (267) 17% n/a 1,600 1,600
Soc Sec Incentive -Fed 667 2,000 1,333 17% 50% 4,000 4,000
Miscellaneous 83 321 238 17% 64% 500 500
Oregon Mentors - 91 91 17% n/a - 500 500
Medical Services Reimb 2,000 1,853 (147) 17% 15% 12,000 12,000 -
Restitution 175 147 (28) 17% 14% 1,050 1,050
Sheriff Fees 25,603 27,723 2,120 17% 18% 153,615 153,615
Interest 7,500 7,894 394 17% 18% 45,000 45,000
Interest on Unsegregated 600 223 (377) 17% 6% 3,600 3,600
Rentals 5,470 7,294 1,824 17% 22% 32,824 32,824
Donations - 17% n/a
Total Revenues 2,910,202 757,857 (2,152,345) 17% 4% 17,461,207 17,466,672 5,465
TOTAL RESOURCES
5,470,496 3,369,231 (2,101,265) 17% 17% 20,021,501 20,078,046 56,545
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 3,336,918 3,336,917
TOTAL REQUIREMENTS 3,336,918 3,336,917
NET (Resources - Requirements)
Exp. %
1 170/0 17% 20,021,501 20,021,501
1 17% 17% 20,021,501 20,021,501
2,133,578 32,314 (2,101,264) 56,545 56,545
a) Approximately 85% of the property taxes are collected in October and November
b) Quarterly payment of SB1145 revenue received in July 2008
c) Timing of payments for work crews. Expect revenue to increase as work crews expand.
Sheriff 702
Statement of Financial Operating Data
Two Months Ended August 31, 2008
Year to Date
Budget
RESOURCES:
Beg. Net Working Capital $ 1,169,561 $ 1,178,512 $ 8,951 17% n/a $ 1,169,561 $ 1,178,512 $ 8,951
Revenues
Tax Revenues - Current 1,182,805 - (1,182,805) 17% 0% a) 7,096,836 7,096,836
Tax Revenues - Prior 21,464 101,353 79,889 17% 79% a) 128,785 128,785
Federal Grants 4,750 1,910 (2,840) 17% 7% 28,500 28,500
US Forest Service 12,000 6,000 (6,000) 17% 8% 72,000 72,000
State Grant 13,232 10,728 (2,504) 17% 14% 79,392 79,392
SB #1065 Court Assessment 11,167 8,174 (2,993) 17% 12% 67,000 67,000
Marine Board License Fee 16,491 (16,491) 17% 0% b) 98,944 98,944
Narcotic Task Force 18,333 (18,333) 17% 0% 110,000 24,000 (86,000)
Des Cty General Fund Grnt 35,830 (35,830) 17% 0% c) 214,980 214,980
Des Cty Transient Room Tax 405,837 405,837 - 17% 17% d) 2,435,020 2,435,020
Des Cty Other Grant 21,028 (21,028) 17% 0% e) 126,167 126,167
City of Sisters 65,543 66,669 1,126 17% 17% 393,255 393,255
Des Cty Tax/Fin Contract 458 (458) 17% 0% 2,750 2,750
Des Cty CDD Contract 9,061 9,061 - 17% 17% 54,365 54,365
Des Cty Solid Waste Cntrt 9,061 9,061 - 17% 17% 54,365 54,365
Des Cty Clerk/Election 500 (500) 17% 0% 3,000 3,000
Security & Traffic Reimb 4,333 1,316 (3,017) 17% 5% 26,000 26,000 -
Seat Belt Program 1,000 1,425 425 17% 24% 6,000 6,000
Miscellaneous 417 1,121 704 17% n/a 2,500 2,500
Sheriff Fees 833 1,232 399 17% n/a 5,000 5,000
Court Fines & Fees 14,167 18,137 3,970 17% 21% 85,000 85,000
Impound Fees 12,500 11,900 (600) 17% 16% 75,000 75,000
Interest 5,000 1,539 (3,461) 17% 5% 30,000 30,000
Interest on Unsegregated 400 109 (291) 17% 5% 2,400 2,400
Grants - Private 4,000 4,000 17% n/a 4,000 4,000
Sale of Equip & Material 167 272 105 17% 27% 1,000 1,000
Total Revenues 1,866,377 659,844 (1,206,533) 17% 6% 11,198,259 11,116,259 (82,000)
Actual Variance
FY %
Coll. %
TOTAL RESOURCES
3,035,938 1,838,356 (1,197,582) 17% 15% 12,367,820 12,294,771 (73,049)
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 2,061,303
2,061,303
TOTAL REQUIREMENTS 2,061,303 2,061,303
NET (Resources - Requirements)
Exp.
17% 17% 12,367,820 12,367,820
17% 17% 12,367,820 12,367,820
974,635 (222,947) (1,197,582) (73,049) (73,049)
a) Approximately 85% of the property taxes are collected in October and November
b) Marine Board fees for marine patrol are received in semi-annually in Feb. and June
c) Payment from Deschutes County (General Fund) will be made in June 2009.
d) Timing of Sheriff's Office allocation of room tax revenue.
e) Portion of court fines and fees collected by Justice Court to be paid in June 2009.
Year End
Budget
Projection
Variance
TOTAL RESOURCES
3,035,938 1,838,356 (1,197,582) 17% 15% 12,367,820 12,294,771 (73,049)
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Materials and Services 2,061,303
2,061,303
TOTAL REQUIREMENTS 2,061,303 2,061,303
NET (Resources - Requirements)
Exp.
17% 17% 12,367,820 12,367,820
17% 17% 12,367,820 12,367,820
974,635 (222,947) (1,197,582) (73,049) (73,049)
a) Approximately 85% of the property taxes are collected in October and November
b) Marine Board fees for marine patrol are received in semi-annually in Feb. and June
c) Payment from Deschutes County (General Fund) will be made in June 2009.
d) Timing of Sheriff's Office allocation of room tax revenue.
e) Portion of court fines and fees collected by Justice Court to be paid in June 2009.
RESOURCES:
Beg. Net Working Capital
Total Revenues
TOTAL RESOURCES
REQUIREMENTS:
Sheriff's Services
SHERIFF -Expenditure Detail
Statement of Financial Operating Data
Two Months Ended August 31, 2008
Year to Date
Budget 1 Actual
Variance 1 FY %, Coll. %
Revised
Budget
Year End
Projection
Variance
$ - $ 138,600 $ 138,600 100% n/a $ - $ 138,600 $ 138,600
5,398,220 5,408,843 10,623 17% 17% 32,389,321 32,399,944 10,623
5,398,220 5,547,443 149,223 17% 17% 32,389,321 32,538,544 149,223
Exp. %
Personnel 191,021 183,201 7,820 17% 16% 1,146,126 1,146,126
Materials & Services 137,113 154,032 (16,919) 17% 19% 822,680 822,680
Capital Outlay 45,417 - 45,417 17% 0% 272,500 272,500
Total Sheriff's Services 373,551 337,233 36,318 2,241,306 2,241,306
Civil
Personnel 179,143 157,556 21,587 17% 15% 1,074,859 1,074,859
Materials & Services 10,697 8,005 2,692 17% 12% 64,179 64,179
Capital Outlay 5,289 - 5,289 17% 0% 31,732 31,732
Total Civil 195,129 165,561 29,568 1,170,770 1,170,770
Automotive/Communications
Personnel 62,033 55,452 6,581 17% 15% 372,197 372,197
Materials & Services 153,653 49,459 104,194 17% 5% 921,915 921,915
Capital Outlay 17 - 17 17% 0% 100 100
Total Automotive/Communications 215,703 104,911 110,792 1,294,212 1,294,112 100
investigations/Evidence
Personnel 240,023 237,944 2,079 17% 17% 1,440,140 1,440,140 -
Materials & Services 42,547 41,014 1,533 17% 16% 255,282 201,282 54,000
Capital Outlay 4,000 - 4,000 17% 0% 24,000 24,000 -
Total Investigations/Evidence 286,570 278,958 7,612 1,719,422 1,665,422 54,000
Patrol/Civil/Comm Support
Personnel 1,150,433 1,084,744 65,689 17% 16% 6,902,598 6,902,598
Materials & Services 90,218 81,500 8,718 17% 15% 541,309 541,309
Capital Outlay 56,680 64,579 (7,899) 17% 19% 340,080 340,080
Total Patrol/Civil/Comm Supp 1,297,331 1,230,823 66,508 7,783,987 7,783,987
Records
Personnel 98,478 94,405 4,073 17% 16% 590,867 590,867 -
Materials & Services 13,893 9,902 3,991 17% 12% 83,359 83,359
Capital Outlay 17 17 17% 0% 100 100
Total Records 112,388 104,307 8,081 674,326 674,226 100
Adult Jail
Personnel 1,252,732 1,132,044 120,688 17% 15% 7,516,390 7,516,390
Materials & Services 227,520 139,918 87,602 17% 10% 1,365,117 1,365,117 -
Capital Outlay 163,500 6,000 157,500 17% 1% 981,000 981,000
Total Adult Jail 1,643,752 1,277,962 365,790 9,862,507 9,862,507
Court Security
Personnel 33,251 31,401 1,850 17% 16% 199,506 199,506 -
Materials & Services 2,588 945 1,643 17% 6% 15,529 15,529
Capital Outlay 17 17 17% 0% 100 - 100
Total Transport/Court Security 35,856 32,346 3,510 215,135 215,035 100
Emergency Services
Personnel 27,741 26,401 1,340 17% 16% 166,446 166,446
Materials & Services 2,799 2,196 603 17% 13% 16,792 16,792
Capital Outlay 17 - 17 17% 0% 100 100
Total Emergency Services 30,557 28,597 1,960 183,338 183,238 100
Special Services
Personnel 137,531 153,711 (16,180) 17% 19% 825,184 825,184
Materials & Services 28,821 23,874 4,947 17% 14% 172,928 172,928
Capital Outlay 47,691 - 47,691 17% 0% 286,145 286,145
Total Special Services 214,043 177,585 36,458 1,284,257 1,284,257
Regional Work Center
Personnel 361,920 369,139 (7,219) 17% 17% 2,171,520 2,171,520 -
Materials & Services 75,880 27,638 48,242 17% 6% 455,278 455,278
Capital Outlay 5,333 5,333 17% 0% 32,000 32,000
Total Regional Work Center 443,133 396,777 46,356 2,658,798 2,658,798
Training
Personnel 33,464 28,425 5,039 17% 14% 200,784 200,784
Materials & Services 8,215 3,088 5,127 17% 6% 49,289 49,289
Capital Outlay 17 17 17% 0% 100 - 100
Total Training 41,696 31,513 10,183 250,173 250,073 100
Non -Departmental
Materials & Services 7,288 7,288 - 17% 17% 43,725 43,725
Transfers Out 8,333 8,333 17% 0% 50,000 50,000 -
Contingency 492,894 492,894 17% n/a 2,957,365 - 2,957,365
Total Non -Departmental 508,515 7,288 501,227 3,051,090 93,725 2,957,365
Total Requirements 5,398,224 4,173,861 1,224,363 17% 13% 32,389,321 29,377,456 3,011,865
NET (Resources - Requirements)
(4) 1,373,582 1,373,586 - 3,161,088 3,161,088
Sheriff Notes
Statement of Financial Operating Data
Two Months Ended August 31, 2008
a) Automotive/Communications variance due to timing of transfer to Fund 245 Interagency
Communications. The transfer will occur prior to the end of Quarter 1.
b) Planned expenditures of $54,000 for Byrne Grant will not be made be incurred
because the grant funds will not be received.
c) Adult Jail variance due to delays in filling four positions: one Sergeant, two Correction
Deputies and one Maintenance. In addition, expenditures for the control system
replacement project will be incurred later in the year.
d) Work Center variance due to timing of expenditures for inmate Addictions Treatment
programs and other expenses related to inmate population.
HEALTH
Statement of Financial Operating Data
Two Months Ended August 31, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
Revised
Budget
Year End
Projection
Variance
RESOURCES:
Beg. Net Working Capital $ 707,000 $ 972,436 $ 265,436 100% 138% $ 707,000 $ 972,436 $ 265,436
Revenues
Medicare Reimbursement 667 114 (553) 17% 3% 4,000 4,000
State Grant 265,636 259,420 (6,216) 17% 16% 1,593,814 1,593,814
Child Dev & Rehab Center 5,790 (5,790) 17% 0% a) 34,737 34,737
State Miscellaneous 42,904 - (42,904) 17% 0% b) 257,425 257,425
STARS Foundation - 2,650 2,650 17% n/a 2,650 2,650
OMAP 45,000 16,705 (28,295) 17% 6% 270,000 270,000
Family Planning Exp Proj 79,167 43,431 (35,736) 17% 9% b) 475,000 475,000
Grants 17,175 17,175 17% n/a 17,175 17,175
Contract Payments/ESD 1,333 (1,333) 17% 0% a) 8,000 8,000 -
Miscellaneous - 11 11 17% n/a 11 11
Patient Insurance Fees 15,242 18,582 3,340 17% 20% 91,450 91,450
Health Dept/Patient Fees 37,083 26,832 (10,251) 17% 12% 222,500 222,500 -
Vital Records -Birth 6,667 6,155 (512) 17% 15% 40,000 40,000 -
Vital Records -Death 15,667 18,180 2,513 17% 19% 94,000 94,000
Interest on Investments 6,333 5,184 (1,149) 17% 14% 38,000 38,000
Donations 1,517 1,519 2 17% 17% 9,100 9,100
Interfund Contract 21,040 3,636 (17,404) 17% 3% a) 126,242 129,878 3,636
Administrative Fee 4,500 4,500 - 17% 17% 27,000 27,000
Interfund Grant 17% n/a
Total Revenues 548,546 424,094 (124,452) 17% 13% 3,291,268 3,314,740 23,472
Transfers In -Reserve Fund 4,167 (4,167) 17% 0% 25,000 (25,000)
Transfers In -General Fund 440,206 440,206 - 17% 17% 2,641,236 2,641,236 -
TOTAL RESOURCES 1,699,919 1,836,736 140,984 17% 28% 6,664,504 6,928,412 263,908
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
Exp. %
756,027 730,914 25,113 17% 16% 4,536,160 4,536,160
242,755 192,174 50,581 17% 13% 1,456,529 1,456,529
4,167 4,167 17% 0% 25,000 25,000
25,000 25,000 17% 0% 150,000 150,000
82,803 82,803 17% n/a 496,815 496,815
1,110,752 923,088 187,664 17% 14% 6,664,504 6,167,689 496,815
589,167 913,648 328,648 760,723 760,723
a) Payments received quarterly within 30 days of end of each quarter.
b) Payments are received one month in arrears.
RESOURCES:
Beg. Net Working Capital
Revenues
Marriage Licenses
MENTAL HEALTH
Statement of Financial Operating Data
Two Months Ended August 31, 2008
Revised
Budget
Year End
Projection
Variance
$ 2,750,000 $ 2,680,196 $ (69,804) 100% 97% $ 2,750,000 $ 2,680,196 $ (69,804)
917 1,595 678 17% 29% 5,500 5,500 -
Divorce Filing Fees 20,833 23,201 2,368 17% 19% 125,000 125,000
Domestic Partnership Fee 333 25 (308) 17% n/a 2,000 2,000
Federal Grants 23,612 (12,308) (35,920) 17% -9%a) b) 141,673 129,365 (12,308)
State Grants 873,898 837,594 (36,304) 17% 16% 5,243,386 5,243,386
State Miscellaneous 29,953 10,458 (19,495) 17% 6% c) 179,716 179,716
Title 19 50,118 99,263 49,145 17% 33% 300,705 300,705
Liquor Revenue 17,667 (17,667) 17% 0% 106,000 106,000
School Districts 16,667 (16,667) 17% 0% d) 100,000 70,000 (30,000)
Miscellaneous 14,633 1,275 (13,358) 17% 1% 87,800 87,800
Patient Insurance Fees 36,250 24,929 (11,321) 17% 11% 217,500 247,500 30,000
Patient Fees 1,917 1,831 (86) 17% 16% 11,500 11,500
Interest on Investments 12,167 17,296 5,129 17% 24% 73,000 73,000 -
Rentals 2,750 2,375 (375) 17% 14% 16,500 16,500
Donations 1,667 (1,667) 17% 0% 10,000 10,000
Interfund Contract 520 520 17% 17% 3,120 3,120
Administrative Fee 482,800 461,966 (20,834) 17% 16% 2,896,800 2,896,800
Crime Prevention Services 23,981 (23,981) 17% 0% 143,884 143,884
Total Revenues
Transfers In -General Fund
Transfers In -Other
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
1,610,683 1,470,020 (140,663) 17% 15% 9,664,084 9,651,776 (12,308)
258,483 258,483 17% 17% 1,550,899 1,550,899
75,638 75,638 17% 17% 453,825 453,825
4,694,804 4,484,337 (210,467) 17% 31% 14,418,808 14,336,696 (82,112)
Exp. %,
1,393,883 1,289,694 104,189 17% 15% 8,363,297 8,363,297
717,391 430,675 286,716 17% 10% 4,304,348 4,304,348
17 17 17% 0% 100 100
25,000 25,000 17% 0% 150,000 150,000
266,844 266,844 17% n/a 1,601,063 1,€;01,063
TOTAL REQUIREMENTS 2,403,135 1,720,369 682,766 17% 12% 14,418,808 12,817,645 1,601,163
NET (Resources - Requirements) 2,291,669 2,763,968 472,299 - 1,519,051 1,519,051
a) Negative variance due to an adjustment for revenue accrued June 30, 2008.
b) Grant billing paid quarterly, in arrears.
c) State miscellaneous YTD actual variance due to historical 30-60 day delay in receiving payment.
d) Services to school districts commence at start of school year and are billed monthly in arrears.
Year to Date
Budget
Actual Variance
FY % Coll.
Revised
Budget
Year End
Projection
Variance
$ 2,750,000 $ 2,680,196 $ (69,804) 100% 97% $ 2,750,000 $ 2,680,196 $ (69,804)
917 1,595 678 17% 29% 5,500 5,500 -
Divorce Filing Fees 20,833 23,201 2,368 17% 19% 125,000 125,000
Domestic Partnership Fee 333 25 (308) 17% n/a 2,000 2,000
Federal Grants 23,612 (12,308) (35,920) 17% -9%a) b) 141,673 129,365 (12,308)
State Grants 873,898 837,594 (36,304) 17% 16% 5,243,386 5,243,386
State Miscellaneous 29,953 10,458 (19,495) 17% 6% c) 179,716 179,716
Title 19 50,118 99,263 49,145 17% 33% 300,705 300,705
Liquor Revenue 17,667 (17,667) 17% 0% 106,000 106,000
School Districts 16,667 (16,667) 17% 0% d) 100,000 70,000 (30,000)
Miscellaneous 14,633 1,275 (13,358) 17% 1% 87,800 87,800
Patient Insurance Fees 36,250 24,929 (11,321) 17% 11% 217,500 247,500 30,000
Patient Fees 1,917 1,831 (86) 17% 16% 11,500 11,500
Interest on Investments 12,167 17,296 5,129 17% 24% 73,000 73,000 -
Rentals 2,750 2,375 (375) 17% 14% 16,500 16,500
Donations 1,667 (1,667) 17% 0% 10,000 10,000
Interfund Contract 520 520 17% 17% 3,120 3,120
Administrative Fee 482,800 461,966 (20,834) 17% 16% 2,896,800 2,896,800
Crime Prevention Services 23,981 (23,981) 17% 0% 143,884 143,884
Total Revenues
Transfers In -General Fund
Transfers In -Other
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Transfers Out
Contingency
1,610,683 1,470,020 (140,663) 17% 15% 9,664,084 9,651,776 (12,308)
258,483 258,483 17% 17% 1,550,899 1,550,899
75,638 75,638 17% 17% 453,825 453,825
4,694,804 4,484,337 (210,467) 17% 31% 14,418,808 14,336,696 (82,112)
Exp. %,
1,393,883 1,289,694 104,189 17% 15% 8,363,297 8,363,297
717,391 430,675 286,716 17% 10% 4,304,348 4,304,348
17 17 17% 0% 100 100
25,000 25,000 17% 0% 150,000 150,000
266,844 266,844 17% n/a 1,601,063 1,€;01,063
TOTAL REQUIREMENTS 2,403,135 1,720,369 682,766 17% 12% 14,418,808 12,817,645 1,601,163
NET (Resources - Requirements) 2,291,669 2,763,968 472,299 - 1,519,051 1,519,051
a) Negative variance due to an adjustment for revenue accrued June 30, 2008.
b) Grant billing paid quarterly, in arrears.
c) State miscellaneous YTD actual variance due to historical 30-60 day delay in receiving payment.
d) Services to school districts commence at start of school year and are billed monthly in arrears.
COMMUNITY DEVELOPMENT
Statement of Financial Operating Data
Two Months Ended August 31, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
Budget
Year End
Projection
Variance
RESOURCES:
Beg. Net Working Capital $ (2,777,224) $ (2,667,072) $ 110,152 100% 96% $ (2,777,224) $ (2,667,072) 110,152
Revenues
Admin -Operations 5,875 (8,829) (14,704) 17% -25% a) 35,250 16,000 (19,250)
Admin -GIS 833 328 (505) 17% 7% b) 5,000 4,500 (500)
Admin -Code Enforcement 51,417 39,048 (12,369) 17% 13% c) 308,500 220,000 (88,500)
Building Safety 286,950 209,753 (77,197) 17% 12% c) 1,721,700 1,259,000 (462,700)
Electrical 75,854 57,388 (18,466) 17% 13% c) 455,125 345,000 (110,125)
Contract Services 88,667 39,010 (49,657) 17% 7% d) 532,000 250,000 (282,000)
Env Health -On Site Prog 121,617 62,421 (59,196) 17% 9% c) 729,700 375,000 (354,700)
Env Health-Lic Facilities 114,192 50,266 (63,926) 17% 7% e) 685,150 685,150
Env Health - Drinking H2O 12,828 4,760 (8,068) 17% 6% d) 76,967 76,967
Planning -Current 230,246 172,763 (57,483) 17% 13% c) 1,381,475 1,037,000 (344,475)
Planning -Long Range 100,966 59,252 (41,714) 17% 10% c) 605,795 440,000 (165,795)
Total Revenues 1,089,445 686,160 (403,285) 17% 10% 6,536,662 4,708,617 (1,828,045)
Trans In -CDD Reserve 413,685 1,399,756 986,071 17% 56% 2,482,111 2,482,111
Trans In -CDD Bldg/Elec 376,288 1,138,352 762,064 17% 50% 2,257,725 2,257,725 -
TransIn-Newberry (297) 13,786 131,121 117,335 0% 159% 82,714 131,121 48,407
Trans In -Other 17 (17) 0% 0% 100 - (100)
TOTAL RESOURCES (1,274,094) 557,196 692,938 17% 7% 8,499,374 6,781,381 (1,717,893)
REQUIREMENTS:
EXPENDITURES & TRANSFERS
Admin -Operations Division
Admin -GIS Division
Admin -Code Enforcement
Building Safety Division
Electrical Division
Contract Services
Env Health -On Site Pgm
Env Health-Lic Facilities
Env Health - Drinking H2O
EPA Grant
Planning -Current Division
Planning -Long Range Div
Contingency
Exp. %
405,106 346,458 58,648 17% 14% g) 2,430,635 2,255,752 174,883
52,571 45,099 7,472 17% 14% g) 315,427 249,186 66,241
40,989 36,508 4,481 17% 15% g) 245,934 235,000 10,934
188,385 175,008 13,377 17% 15% g) 1,130,309 1,176,165 (45,856)
60,975 43,838 17,137 17% 12% g) 365,852 240,165 125,687
70,793 59,260 11,533 17% 14% g) 424,757 185,862 238,895
57,258 47,838 9,420 17% 14% g) 343,547 324,000 19,547
90,435 83,339 7,096 17% 15% g) 542,610 510,000 32,610
14,676 13,033 1,643 17% 15% g) 88,057 83,000 5,057
13,813 12,200 1,613 17% 15% g) 82,875 78,000 4,875
181,659 143,403 38,256 17% 13% g) 1,089,954 858,085 231,869
106,392 80,921 25,471 17% 13% g) 638,351 565,000 73,351
147,297 147,297 17% n/a 883,780 - 883,780
TOTAL REQUIREMENTS 1,430,349 1,086,905 343,444 17% 13% 8,582,088 6,760,215 1,821,873
NET (Resources - Requirements)
(2,704,443) (529,7091 1,036,382
(82,714) 21,166 103,980
Revenues 686,160 4,708,617
Expenditures 1,086,905 6,760,215
Net from Operations (400,745) (2,051,598)
a) Revenue is low in relation to budget due reduced Addressing Fee, Road Access permits, and interest.
b) Payments for custom GIS work are received as work is requested.
c) Although revenue is seasonal based on development patterns, year end projections are estimated below budget.
d) Revenue is received as clients are billed, usually lagging 1-2 months behind. Projected below budget.
e) Revenue is received primarily in January and February after license renewal statements are mailed out.
f) Payments are received in installments or as billed. Funds to be transferred in from Fund 297.
g) Year end figures adjusted downward to reflect anticipated personnel reduction and reduced work week (36 hours).
h) The net deficit will be covered by additional transfers from the CDD Building/Electrical and CDD reserve funds in FY 2009
ROAD
Statement of Financial Operating Data
Two Months Ended August 31, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $6,108,195
Revenues
System Development Ch 3,333
Mineral Lease Royalties 833
Forest Receipts 83,333
State Grant 281,551
Motor Vehicle Revenue 1,416,667
City of Bend 41,667
City of Redmond 66,667
City of Sisters 8,333
City of La Pine
Miscellaneous 6,667
Road Vacations 167
Interest on Investments 20,833
Donations 407
Interfund Contract 145,000
Equipment Repairs 50,000
Vehicle Repairs 16,667
LID Construction 14,167
Vegetation Management 15,833
Inter -fund: Forester 3,667
Car Washes 583
Sale of Eqp & Material 112,500
Sale of Public Lands 33
$ 6,392,830 $ 284,635 100% 105% $ 6,108,195 $ 6,392,830 $ 284,635
924 (2,409) 17%
1,949 1,116 17%
- (83,333) 17%
458,742 177,191 17%
1,134,476 (282,191) 17%
- (41,667) 17%
(66,667) 17%
- (8,333) 17%
11,103 11,103 17%
3,348 (3,319) 17%
(167) 17%
41,214 20,381 17%
(407) 17%
- (145,000) 17%
(50,000) 17%
(16,667) 17%
- (14,167) 17%
- (15,833) 17%
(3,667) 17%
(583) 17%
17,562 (94,938) 17%
(33) 17%
Total Revenues 2,288,908
Trans In - CDD 4,332
Trans In - Solid Waste 143,578
Trans In -Road Imp Res 974
5%
n/a
0% a)
27% b)
13%
0% C)
0% C)
0% c)
n/a c)
8%
0%
33%
0%
20,000
5,000
500,000
1,689,306
8,500,000
250,000
400,000
50,000
40,000
1,000
125,000
2,440
0% d) 870,000
0% e) 300,000
0% d) 100,000
0% d) 85,000
0% d) 95,000
0% d) 22,000
n/a e) 3,500
e) 675,000
0% 200
3%
20,000
5,000
500,000
1,689,306
8,500,000
250,000
400,000
50,000
20,000 20,000
40,000
1,000
125,000
2,440
870,000
300,000
100,000
85,000
95,000
22,000
3,500
675,000
200
1,669,318 (619,590) 17% 12% 13,733,446 13,753,446 20,000
(4,332)
(143,578)
(974)
TOTAL RESOURCES 8,402,409
REQUIREMENTS:
Expenditures
Personal Services 937,845
Materials and Services 1,269,319
Capital Outlay 904,261
Transfers Out 50,000
Contingency 294,399
17%
17%
17%
0%
0% f)
0%
25,990
861,470
5,841
25,990
861,470
5,841
8,062,148 (340,261) 17% 41% 20,734,942 20,178,107 304,635
955,579
1,193, 628
(17,734)
75,691
904,261
50,000
294,399
Exp. %
17% 17% 5,627,071
17% 16% g) 7,615,913
17% 0% g) 5,425,565
17% 0% 300,000
17% n/a 1,766,393
5,627,071
7,615,913
5,425,565
300,000
- 1,766,393
TOTAL REQUIREMENTS 3,455,824 2,149,207 1,306,617 17% 10% 20,734,942 18,968,549 1,766,393
NET (Resources - Requirements)
4,946,585 5,912,941 966,356
a) Annual payment to be received in January 2009.
b) Senate Bill 994 ODOT pmt 11/01/08 $1,230,565 balance STP due upon billing
c) Billing upon completion of work.
d) Payment to be received in June 2009 from various funds
e) Billed to County departments monthly in arrears.
f) Payment to be received quarterly from Solid Waste
g) Seasonal expense includes overlays to occur Spring 2009
1,209,558 2,071,028
Year End
Budget
Projection
Variance
$ 6,392,830 $ 284,635 100% 105% $ 6,108,195 $ 6,392,830 $ 284,635
924 (2,409) 17%
1,949 1,116 17%
- (83,333) 17%
458,742 177,191 17%
1,134,476 (282,191) 17%
- (41,667) 17%
(66,667) 17%
- (8,333) 17%
11,103 11,103 17%
3,348 (3,319) 17%
(167) 17%
41,214 20,381 17%
(407) 17%
- (145,000) 17%
(50,000) 17%
(16,667) 17%
- (14,167) 17%
- (15,833) 17%
(3,667) 17%
(583) 17%
17,562 (94,938) 17%
(33) 17%
Total Revenues 2,288,908
Trans In - CDD 4,332
Trans In - Solid Waste 143,578
Trans In -Road Imp Res 974
5%
n/a
0% a)
27% b)
13%
0% C)
0% C)
0% c)
n/a c)
8%
0%
33%
0%
20,000
5,000
500,000
1,689,306
8,500,000
250,000
400,000
50,000
40,000
1,000
125,000
2,440
0% d) 870,000
0% e) 300,000
0% d) 100,000
0% d) 85,000
0% d) 95,000
0% d) 22,000
n/a e) 3,500
e) 675,000
0% 200
3%
20,000
5,000
500,000
1,689,306
8,500,000
250,000
400,000
50,000
20,000 20,000
40,000
1,000
125,000
2,440
870,000
300,000
100,000
85,000
95,000
22,000
3,500
675,000
200
1,669,318 (619,590) 17% 12% 13,733,446 13,753,446 20,000
(4,332)
(143,578)
(974)
TOTAL RESOURCES 8,402,409
REQUIREMENTS:
Expenditures
Personal Services 937,845
Materials and Services 1,269,319
Capital Outlay 904,261
Transfers Out 50,000
Contingency 294,399
17%
17%
17%
0%
0% f)
0%
25,990
861,470
5,841
25,990
861,470
5,841
8,062,148 (340,261) 17% 41% 20,734,942 20,178,107 304,635
955,579
1,193, 628
(17,734)
75,691
904,261
50,000
294,399
Exp. %
17% 17% 5,627,071
17% 16% g) 7,615,913
17% 0% g) 5,425,565
17% 0% 300,000
17% n/a 1,766,393
5,627,071
7,615,913
5,425,565
300,000
- 1,766,393
TOTAL REQUIREMENTS 3,455,824 2,149,207 1,306,617 17% 10% 20,734,942 18,968,549 1,766,393
NET (Resources - Requirements)
4,946,585 5,912,941 966,356
a) Annual payment to be received in January 2009.
b) Senate Bill 994 ODOT pmt 11/01/08 $1,230,565 balance STP due upon billing
c) Billing upon completion of work.
d) Payment to be received in June 2009 from various funds
e) Billed to County departments monthly in arrears.
f) Payment to be received quarterly from Solid Waste
g) Seasonal expense includes overlays to occur Spring 2009
1,209,558 2,071,028
ADULT PAROLE & PROBATION
Statement of Financial Operating Data
Two Months Ended August 31, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $ 663,144 $ 700,907 $ 37,763 100% 106%
Revenues
State Miscellaneous 5,482 3,023 (2,459) 17% 9% a) 32,890 32,890
SB 1145 483,991 725,932 241,941 17% 25% 2,903,945 2,903,945
Probation Work Crew Fees 5,667 10,175 4,508 17% 30% 34,000 34,000
Miscellaneous 833 970 137 17% 19% 5,000 5,000
Electronic Monitoring Fee 18,333 26,065 7,732 17% 24% 110,000 110,000
Probation Superv. Fees 41,667 51,772 10,105 17% 21% 250,000 250,000
Interest on Investments 4,694 7,060 2,366 17% 25% 28,165 28,165
Drug Court - Byrne 8,333 (8,333) 17% 0% b) 50,000 50,000
Budget
Year End
Projection
Variance
$ 663,144 $ 700,907 $ 37,763
Total Revenues 569,000 824,997 255,997 17% 24% 3,414,000 3,414,000
Transfers In -General Fund 26,180 26,180 17% 17% 157,078 157,078
Transfers In -Video Lottery 17,667 17,667 17% 17% 106,000 106,000
Transfers In -Sheriff 8,333 (8,333) 17% 0% c) 50,000 50,000
TOTAL RESOURCES 1,284,324 1,569,751 285,427 17% 36% 4,390,222 4,427,985 37,763
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp. %
532,742 486,611 46,131 17% 15% 3,196,449 3,196,449
115,377 101,410 13,967 17% 15% 692,259 692,259 -
17 - 17 17% 0% 100 - 100
83,569 - 83,569 17% n/a 501,414 501,414
TOTAL REQUIREMENTS 731,705 588,021 143,684 17% 13% 4,390,222 3,888,708 501,514
NET (Resources - Requirements)
552,619 981,730 429,111
539,277
539,277
a) Payment was delayed pending receipt of status report was submitted. Report has been submitted and funds expected to be
received in September.
b) Byrne grant funds will be received at the end of each quarter.
c) Sheriff will transfer funds quarterly.
COMM ON CHILDREN & FAMILIES
Statement of Financial Operating Data
Two Months Ended August 31, 2008
Budget
Year End
Projection
Variance
RESOURCES:
Beg. Net Working Capital $ 571,035 $ 532,187 $ (38,848) 100% 93% $ 571,035 $ 532,187 $ (38,848)
Revenues
Federal Grants 39,463 46,738 7,275 17% 20% a) 236,775 310,560 73,785
Title IV - Family Sup/Pres 6,275 3,330 (2,945) 17% 9% a) 37,652 40,982 3,330
HealthyStart Medicaid 21,667 - (21,667) 17% 0% 130,000 130,000
Child Care Block Grant 12,610 8,719 (3,891) 17% 12% a) 75,661 87,779 12,118
Level 7 Services 29,199 26,353 (2,846) 17% 15% a) 175,193 201,546 26,353
Juvenile Crime Prevention 66,175 (66,175) 17% 0% a) 397,050 471,171 74,121
State Prevention Funds 22,917 21,875 (1,042) 17% 16% 137,500 137,500
HealthyStart/R-S-G 61,003 (61,003) 17% 0% b) 366,017 357,117 (8,900)
OCCF Grant 123,216 (123,216) 17% 0% 739,295 739,295
Miscellaneous 1,333 1,472 139 17% 18% 8,000 8,000
Court Fines & Fees 4,000 8,344 4,344 17% 35% c) 24,000 75,000 51,000
Interest on Investments 4,167 4,160 (7) 17% 17% d) 25,000 40,000 15,000
Grants -Private 1,667 - (1,667) 17% 0% e) 10,000 5,000 (5,000)
Total Revenues 393,692 120,991 (272,701) 17% 5% 2,362,143 2,603,950 241,807
Trans from General Fund 58,549 58,549 - 17% 17% 351,295 351,295
Trans from GF -Other 1,149 (1,149) 17% 0% 6,891 6,891
Total Transfers In 59,698 58,549 (1,149) 17% 16% 358,186 358,186
TOTAL RESOURCES 1,024,425 711,727 (312,698) 17% 22% 3,291,364 3,494,323 202,959
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp. %
94,690 85,152 9,538 17% 15% 568,142 568,142
380,569 67,719 312,850 17% 3% 2,283,412 2,514,177 (230,765)
17 - 17 17% 0% 100 - 100
73,285 - 73,285 17% n/a 439,710 - 439,710
TOTAL REQUIREMENTS 548,561 152,871 395,690 17%
5%
3,291,364 3,082,319 209,045
NET (Resources - Requirements) 475,864 558,856 82,992 412,004 412,004
a) FY 2008 revenues received and reported in FY 2009.
b) Projection reduced by Medicaid match reduction.
c) Circuit Court fees increased to Mary's Place.
d) Interest revenue will exceed budget because of increase in cash balance.
e) Youth conference donations projected to be less.
Year to Date
Budget
Actual Variance
FY %
Coli. %
Budget
Year End
Projection
Variance
RESOURCES:
Beg. Net Working Capital $ 571,035 $ 532,187 $ (38,848) 100% 93% $ 571,035 $ 532,187 $ (38,848)
Revenues
Federal Grants 39,463 46,738 7,275 17% 20% a) 236,775 310,560 73,785
Title IV - Family Sup/Pres 6,275 3,330 (2,945) 17% 9% a) 37,652 40,982 3,330
HealthyStart Medicaid 21,667 - (21,667) 17% 0% 130,000 130,000
Child Care Block Grant 12,610 8,719 (3,891) 17% 12% a) 75,661 87,779 12,118
Level 7 Services 29,199 26,353 (2,846) 17% 15% a) 175,193 201,546 26,353
Juvenile Crime Prevention 66,175 (66,175) 17% 0% a) 397,050 471,171 74,121
State Prevention Funds 22,917 21,875 (1,042) 17% 16% 137,500 137,500
HealthyStart/R-S-G 61,003 (61,003) 17% 0% b) 366,017 357,117 (8,900)
OCCF Grant 123,216 (123,216) 17% 0% 739,295 739,295
Miscellaneous 1,333 1,472 139 17% 18% 8,000 8,000
Court Fines & Fees 4,000 8,344 4,344 17% 35% c) 24,000 75,000 51,000
Interest on Investments 4,167 4,160 (7) 17% 17% d) 25,000 40,000 15,000
Grants -Private 1,667 - (1,667) 17% 0% e) 10,000 5,000 (5,000)
Total Revenues 393,692 120,991 (272,701) 17% 5% 2,362,143 2,603,950 241,807
Trans from General Fund 58,549 58,549 - 17% 17% 351,295 351,295
Trans from GF -Other 1,149 (1,149) 17% 0% 6,891 6,891
Total Transfers In 59,698 58,549 (1,149) 17% 16% 358,186 358,186
TOTAL RESOURCES 1,024,425 711,727 (312,698) 17% 22% 3,291,364 3,494,323 202,959
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Capital Outlay
Contingency
Exp. %
94,690 85,152 9,538 17% 15% 568,142 568,142
380,569 67,719 312,850 17% 3% 2,283,412 2,514,177 (230,765)
17 - 17 17% 0% 100 - 100
73,285 - 73,285 17% n/a 439,710 - 439,710
TOTAL REQUIREMENTS 548,561 152,871 395,690 17%
5%
3,291,364 3,082,319 209,045
NET (Resources - Requirements) 475,864 558,856 82,992 412,004 412,004
a) FY 2008 revenues received and reported in FY 2009.
b) Projection reduced by Medicaid match reduction.
c) Circuit Court fees increased to Mary's Place.
d) Interest revenue will exceed budget because of increase in cash balance.
e) Youth conference donations projected to be less.
SOLID WASTE
Statement of Financial Operating Data
Two Months Ended August 31, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
RESOURCES:
Beg. Net Working Capital $ 1,221,164 $ 1,254,853 $ 33,689 100% 103% $ 1,221,164 $ 1,254,853 $ 33,689
Revenues
State Grant 7,667 - (7,667) 17% 0% a) 46,000 46,000 -
Miscellaneous 5,833 5,121 (712) 17% 15% 35,000 35,000
Franchise 3% Fees 33,333 (33,333) 17% 0% b) 200,000 200,000
Commercial Disp. Fees 279,119 238,079 (41,040) 17% 14% 1,674,716 1,674,716
Private Disposal Fees 261,286 271,919 10,633 17% 17% 1,567,714 1,567,714
Franchise Disposal Fees 804,401 804,138 (263) 17% 17% 4,826,406 4,826,406
Yard Debris 11,708 17,400 5,692 17% 25% c) 70,249 70,249
Special Waste 5,000 535 (4,465) 17% 2% d) 30,000 30,000
Interest 16,667 10,523 (6,144) 17% 11% 100,000 100,000
Sale of Equip & Material 8,333 22,572 14,239 17% 45% e) 50,000 50,000
Total Revenues 1,433,347 1,370,287 (63,060) 17% 16% 8,600,085 8,600,085
•
TOTAL RESOURCES 2,654,511 2,625,140 (29,371) 17% 27% 9,821,249 9,854,938 33,689
REQUIREMENTS
Expenditures
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
Exp. %
302,499 293,535 8,964 17% 16% 1,814,996 1,814,996
734,610 467,242 267,368 17% 11% f) 4,407,657 4,407,657
161,965 161,965 17% 0% 971,788 971,788
37,417 37,417 17% 0% g) 224,500 224,500
310,245 310,245 17% 0% h) 1,861,470 1,861,470
90,140 90,140 17% n/a 540,838 - 540,838
TOTAL REQUIREMENTS 1,636,876 760,777 876,099 17% 8% 9,821,249 9,280,411 540,838
NET (Resources - Requirements) 1,017,635 1,864,363 846,728 - 574,527 574,527
a) Habitat for Humanity Project reimbursement funds - will request at project completion in June, 2009.
b) Franchise fees are due April 15, 2009.
c) Seasonal collection of yard debris - will even out over the winter.
d) Unpredictable revenue from asbestos and contaminated soil clean-ups.
e) Unexpected higher revenues on sale of recyclables; somewhat seasonal - will probably see drop in revenue over the winter.
f) Some single, large budget items cause this number to fluctuate.
g) No capital items purchased yet.
h) Transfers are done twice a year - Dec and June.
Year End
Budget
Projection
Variance
RESOURCES:
Beg. Net Working Capital $ 1,221,164 $ 1,254,853 $ 33,689 100% 103% $ 1,221,164 $ 1,254,853 $ 33,689
Revenues
State Grant 7,667 - (7,667) 17% 0% a) 46,000 46,000 -
Miscellaneous 5,833 5,121 (712) 17% 15% 35,000 35,000
Franchise 3% Fees 33,333 (33,333) 17% 0% b) 200,000 200,000
Commercial Disp. Fees 279,119 238,079 (41,040) 17% 14% 1,674,716 1,674,716
Private Disposal Fees 261,286 271,919 10,633 17% 17% 1,567,714 1,567,714
Franchise Disposal Fees 804,401 804,138 (263) 17% 17% 4,826,406 4,826,406
Yard Debris 11,708 17,400 5,692 17% 25% c) 70,249 70,249
Special Waste 5,000 535 (4,465) 17% 2% d) 30,000 30,000
Interest 16,667 10,523 (6,144) 17% 11% 100,000 100,000
Sale of Equip & Material 8,333 22,572 14,239 17% 45% e) 50,000 50,000
Total Revenues 1,433,347 1,370,287 (63,060) 17% 16% 8,600,085 8,600,085
•
TOTAL RESOURCES 2,654,511 2,625,140 (29,371) 17% 27% 9,821,249 9,854,938 33,689
REQUIREMENTS
Expenditures
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
Exp. %
302,499 293,535 8,964 17% 16% 1,814,996 1,814,996
734,610 467,242 267,368 17% 11% f) 4,407,657 4,407,657
161,965 161,965 17% 0% 971,788 971,788
37,417 37,417 17% 0% g) 224,500 224,500
310,245 310,245 17% 0% h) 1,861,470 1,861,470
90,140 90,140 17% n/a 540,838 - 540,838
TOTAL REQUIREMENTS 1,636,876 760,777 876,099 17% 8% 9,821,249 9,280,411 540,838
NET (Resources - Requirements) 1,017,635 1,864,363 846,728 - 574,527 574,527
a) Habitat for Humanity Project reimbursement funds - will request at project completion in June, 2009.
b) Franchise fees are due April 15, 2009.
c) Seasonal collection of yard debris - will even out over the winter.
d) Unpredictable revenue from asbestos and contaminated soil clean-ups.
e) Unexpected higher revenues on sale of recyclables; somewhat seasonal - will probably see drop in revenue over the winter.
f) Some single, large budget items cause this number to fluctuate.
g) No capital items purchased yet.
h) Transfers are done twice a year - Dec and June.
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
TOTAL REVENUES
Risk Management
Statement of Financial Operating Data
Two Months Ended August 31, 2008
Year to Date
Budget
Actual
Variance
'!o of FY
% Coll.
$2,500,000 $2,549,708 $49,708 100% 102%
$2,500,000 $2,549,708 $49,708
66,985 66,984 (1) 17% 17% 401,910 401,910
47,716 47,716 0 17% 17% 286,294 286,294
29,890 29,890 0 17% 17% 179,338 179,338
160,885. 168,074 7,189 17% 17% 965,309 965,309
25,288 26,752 1,465 17% 18% 151,725 151,725
500 1,976 1,476 17% 66% 3,000 3,000
3,333 25 (3,308) 17% 0% 20,000 20,000
50 70 20 17% n/a 300 300
833 (833) 17% 0% 5,000 5,000
4,167 665 (3,502) 17% 3% 25,000 25,000
8,333 15,467 7,134 17% 31% 50,000 50,000
347,979 357,619 9,640 17% 17% 2,087,876 2,087,876
Transfers In -PERS Reserve 17 (17) 17% 0% 100 (100)
TOTAL RESOURCES 2,847,996 2,907,327 59,331 17% 63% 4,587,976 4,637,584 49,608
Appropriations/Expenditures
Direct Insurance Costs:
GENERAL LIABILITY
%
Ex
Settlement / Benefit 2,395
Defense 908
Professional Service
Insurance
Loss Prevention 100
Repair / Replacement
Miscellaneous -
Total General Liability 216,667 3,403 216,667 17% 0% 1,300,000 1,280,000 20,000
PROPERTY DAMAGE
Insurance
Repair / Replacement 554
Total Property Damage 55,833 554 55,833 17% 0% 335,000 328,000 7,000
VEHICLE
Professional Service 246
Repair / Replacement 3,904
Insurance
Loss Prevention
Total Vehicle 26,667 4,150 26,667 17% 3% 160,000 155,000 5,000
WORKERS' COMPENSATION
Settlement / Benefit 67,001
Defense
Insurance
Loss Prevention 108
Miscellaneous -
Workers' Comp Losses 55,401
Total Workers' Compensation 119,167 122,509 119,167 17% 17% 715,000 715,000
UNEMPLOYMENT - Settlement / Benefits 10,833 - 10,833 17% 0% 65,000 85,000 (20,000)
Total Direct Insurance Costs 429,167 130,617 429,167 17% 5% 2,575,000 2,563,000 12,000
Insurance Administration:
Personal Services 60,193 48,644 11,549 17% 13% 361,157 361,157
Materials & Service 32,001 23,073 8,928 17% 12% 192,004 192,004
Capital Outlay 17 17 17% 0% 100 100
Total Insurance Administration 92,210 71,717 20,493 17% 13% 553,261 553,161 100
Contingency 243,286 243,286 17% n/a 1,459,715 1459,715
TOTAL APPROPRIATIONS/EXPENDITURES 764,663 202,334 692,946 17% 4% 4,587,976 3,116,181 1 471,815
NET 2,083,333 2,704,993 752,277 1,521,423 1521,423
a) Year end projection is higher than budget due to CDD layoffs and possible increase in unemployment claims as a result.
Year End
Budget
Projection
Variance
$2,500,000 $2,549,708 $49,708
66,985 66,984 (1) 17% 17% 401,910 401,910
47,716 47,716 0 17% 17% 286,294 286,294
29,890 29,890 0 17% 17% 179,338 179,338
160,885. 168,074 7,189 17% 17% 965,309 965,309
25,288 26,752 1,465 17% 18% 151,725 151,725
500 1,976 1,476 17% 66% 3,000 3,000
3,333 25 (3,308) 17% 0% 20,000 20,000
50 70 20 17% n/a 300 300
833 (833) 17% 0% 5,000 5,000
4,167 665 (3,502) 17% 3% 25,000 25,000
8,333 15,467 7,134 17% 31% 50,000 50,000
347,979 357,619 9,640 17% 17% 2,087,876 2,087,876
Transfers In -PERS Reserve 17 (17) 17% 0% 100 (100)
TOTAL RESOURCES 2,847,996 2,907,327 59,331 17% 63% 4,587,976 4,637,584 49,608
Appropriations/Expenditures
Direct Insurance Costs:
GENERAL LIABILITY
%
Ex
Settlement / Benefit 2,395
Defense 908
Professional Service
Insurance
Loss Prevention 100
Repair / Replacement
Miscellaneous -
Total General Liability 216,667 3,403 216,667 17% 0% 1,300,000 1,280,000 20,000
PROPERTY DAMAGE
Insurance
Repair / Replacement 554
Total Property Damage 55,833 554 55,833 17% 0% 335,000 328,000 7,000
VEHICLE
Professional Service 246
Repair / Replacement 3,904
Insurance
Loss Prevention
Total Vehicle 26,667 4,150 26,667 17% 3% 160,000 155,000 5,000
WORKERS' COMPENSATION
Settlement / Benefit 67,001
Defense
Insurance
Loss Prevention 108
Miscellaneous -
Workers' Comp Losses 55,401
Total Workers' Compensation 119,167 122,509 119,167 17% 17% 715,000 715,000
UNEMPLOYMENT - Settlement / Benefits 10,833 - 10,833 17% 0% 65,000 85,000 (20,000)
Total Direct Insurance Costs 429,167 130,617 429,167 17% 5% 2,575,000 2,563,000 12,000
Insurance Administration:
Personal Services 60,193 48,644 11,549 17% 13% 361,157 361,157
Materials & Service 32,001 23,073 8,928 17% 12% 192,004 192,004
Capital Outlay 17 17 17% 0% 100 100
Total Insurance Administration 92,210 71,717 20,493 17% 13% 553,261 553,161 100
Contingency 243,286 243,286 17% n/a 1,459,715 1459,715
TOTAL APPROPRIATIONS/EXPENDITURES 764,663 202,334 692,946 17% 4% 4,587,976 3,116,181 1 471,815
NET 2,083,333 2,704,993 752,277 1,521,423 1521,423
a) Year end projection is higher than budget due to CDD layoffs and possible increase in unemployment claims as a result.
RESOURCES
Beg. Net Working Capital
Revenues:
Internal Premium Charges
P/T Emp - Add'I Prem
Employee Prem Contribution
COIL
Retiree / COBRA Co -Pay
Prescription Rebates
Interest
Total Revenues
TOTAL RESOURCES
Health Benefits Trust
Statement of Financial Operating Data
Two Months Ended August 31, 2008
Year to Date
Budget
Actual
Variance
FY %
Coll. %
Revised
Budget
Year End
Projection
Variance
$14,000,000 $14,862,418 $ 862,418 100% 106% $14,000,000 $14,862,418 $ 862,418
2,079,550 2,131,357 51,807 17% 17% a) 12,477,300 12,788,810 311,510
21,833 9,731 (12,102) 17% 7% b) 131,000 56,000 (75,000)
59,978 57,505 (2,473) 17% 16% 359,866 359,866
133,333 192,383 59,049 17% 24% 800,000 1,000,000 200,000
66,667 105,005 38,339 17% 26% 400,000 500,000 100,000
5,739 5,739 17% n/a 5,739 5,739
62,500 85,523 23,023 17% 23% 375,000 450,000 75,000
REQUIREMENTS
Expenditures:
Personal Services
Materials & Services
Conferences and Seminars
Claims Paid-Medical/Rx
Claims Paid-DentalNision
Refunds
Insurance Expense
State Assessments
Administration Fee
PPO Fee
Health Impact
Printing
Program Supplies
Other
Total Materials & Services
Capital Outlay
Contingency
TOTAL REQUIREMENTS
2,423,861 2,587,243 163,382 17% 18% 14,543,166 15,160,415 617,249
16,423,861 17,449,661 1,025,800 92% 61% 28,543,166 30,022,833 1,479,667
Exp. %
18,953 18,068 884 17% 16% 113,715 113,715
500 349
1,965,442 1,548,847
268,186 243,340
(7,027)
59,585 60,450
10,667 63,337
45,350 43,969
7,846 5,751
7,133 8,173
1,333
333 -
2,527 2,602
151
416,595
24,846
7,027
(864)
(52,670)
1,382
2,095
(1,039)
1,333
333
(75)
2,368,903 1,969,790 399,114
2,369,322 2,369,322
17%
17%
17%
17% n/a
17%
17%
17%
17%
17%
17%
17%
17%
17%
17%
17%
4,757,178 1,987,858 2,769,320 17%
NET (Resources - Requirements) * 11,666,683 15,461,803 3,795,120
19%
7%
a) Amount budgeted to be transferred from operating funds for FY 2009.
b) Fewer part-time employees opting for plan available to full-time employees.
c) Based on annualizing 9 weeks of claims paid.
d) State Assessment is paid in August and February. February is estimated to be $70,000
3,000 3,000
11,792,650 8,948,894
1,609,117 1,405,965
(7,027)
357,511 357,511
64,000 133,337
272,102 272,102
47,077 47,077
42,800 42,800
8,000 8,000
2,000 2,000
15,163 15,163
2,843,756
203,152
7,027
(69,337)
14,213,420
100
14,215,931
11,228,821
2,984, 599
100
14,215,931
28,543,166 11,342,536 17,200,630
- 18,680,297 18,680,297
DESCHUTES COUNTY 911
Statement of Financial Operating Data
Two Months Ended August 31, 2008
Year to Date
Budget
Actual
Variance
% of FY
% Coll.
Revised
Budget
Year End
Projection
Variance
RESOURCES:
Beg. Net Working Capital $2,393,117 $2,706,732 $ 313,615 100% 113% $2,393,117 $2,706,732 $ 313,615
Revenues
Property Taxes - Current 996,175 (996,175) 17% 0% a) 5,977,048 5,977,048
Property Taxes - Prior 9,442 37,794 28,352 17% 67% 56,650 56,650
State Reimbursement 3,667 9,262 5,595 17% 42% b) 22,000 22,000
Telephone User Tax 134,182 215,464 81,282 17% 27% 805,089 805,089
Data Network Reimb. 5,667 - (5,667) 17% 0% c) 34,000 34,000
Jefferson County 3,664 4,574 910 17% 21% 21,985 21,985
User Fee 5,583 (5,583) 17% 0% d) 33,500 33,500
Contract Payments 11,667 (11,667) 17% 0% c) 70,000 70,000
Miscellaneous 1,375 1,085 (290) 17% 13% 8,250 8,250
Interest 8,333 14,876 6,543 17% 30% 50,000 50,000
Interest on Unsegregated Tax 217 38 (179) 17% 3% 1,300 1,300
Total Revenues 1,179,972 283,093 (896,879) 17% 4% 7,079,822 7,079,822
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
3,573,089 2,989,825 (583,264) 17% 32% 9,472,939 9,786,554 313,615
% Exp.
621,338 532,952 88,386 17% 14% 3,728,025 3,728,025
147,705 111,405 36,300 17% 13% 886,229 886,229
40,000 40,000 17% 0% 240,000 240,000
22,000 22,000 17% 0% 132,000 132,000
21,667 21,667 17% 0% 130,000 130,000
726,114 - 726,114 17% n/a 4,356,685 - 4,356,685
TOTAL REQUIREMENTS 1,578,824 644,357 934,467 17% 7% 9,472,939 5,116,254 4,356,685
NET (Resources - Requirements) 1,994,265 2,345,468 351,203 - 4,670,300 4,670,300
a) Approximately 85% of the property taxes are collected in October and November.
b) August billing/payments are pending
c) Agencies to be billed in September.
d) U.S. Forest Service (billed quarterly) paid 8/4/08 (up to date)
Crooked River Ranch (billed yearly); deposit made 9/4; (up to date)
RESOURCES:
Beg. Net Working Capital
Revenues
Grants - Private
Total Revenues
TOTAL RESOURCES
REQUIREMENTS:
Expenditures
Debt Service (Negative Int Rev)
TOTAL REQUIREMENTS
NET (Resources - Requirements)
Deschutes County
Bethlehem Inn (Fund 128)
August 31, 200
Year to Date
Budget
Actual
Variance
FY %
Coll,
$(2,600,000) $(2,619,549) $(19,549) 100% 101% a) $(2,600,000) $(2,619,549) $(19,549)
17% 0% 2,700,000 2,700,000
17% 0% 2,700,000 2,700,000
(2,600,000) (2,619,549) (19,549) 17% -2620% 100,000 80,451 (19,549)
Exp. %
15,339 (15,339) 17% 15%
100,000 100,000
15,339 (15,339) 17% 15% 100,000 100,000
(2,600,000) (2,634,889) (34,889) (19,549) (19,54A
Year End
Budget
Projection
Variance
$(2,600,000) $(2,619,549) $(19,549) 100% 101% a) $(2,600,000) $(2,619,549) $(19,549)
17% 0% 2,700,000 2,700,000
17% 0% 2,700,000 2,700,000
(2,600,000) (2,619,549) (19,549) 17% -2620% 100,000 80,451 (19,549)
Exp. %
15,339 (15,339) 17% 15%
100,000 100,000
15,339 (15,339) 17% 15% 100,000 100,000
(2,600,000) (2,634,889) (34,889) (19,549) (19,54A
Deschutes County
General Support Services - BOCC
Conference/Seminar, Education/Training and Related Travel Expenditures
FY 2009
9/171W08
Jul
Aug
YTD Total
Tammy Melton
Conf/Sem & Educ/Training
-
-
-
Travel Meals
-
-
-
Accommodations _
-
-
-
Airfare
-
-
-
Mileage reimbursement
-
74
74
Ground Transport
-
-
Total Baney _J -
74
74
Mike Daly
Conf/Sem & EduclTraining -
-
-
Travel Meals
-
396
396
Accommodations
-
-
-
Airfare
-
-
-
Mileage reimbursement -
82
82
Ground Transport
44
44
Total Daly
-
522
522
Dennis Luke
Conf/Sem & Educ/Training
-
-
-
Travel Meals -
-
-
Accommodations-
-
-
Airfare -
-
-
Mileage reimbursement -
85
85
Ground Transport-
-
-
Total Luke-
85
85
Other Personnel
Conf/Sem & Educ/Training
-
-
-
Travel Meals -
-
-
Accommodations-
-
-
Airfare -
-
-
Mileage reimbursement-
-
-
Ground Transport -
-
-
Total Other -
-
-
Total - BOCC Department
Conf/Sem & Educ/Training -
-
-
Travel Meals -
396
396
Accommodations -
-
-
Airfare -
-
-
Mileage Reimbursement
241 241
Ground Transport -
44 44
Total - BOCC Department
681 681
f
FY 2009 Budget 21,250
9/171W08
Wall St. Crisis and the Impact on Local Governments
September 17, 2008
What does the crisis mean for counties? As Wall St. roils from the fallout of the housing market
and deals with its worst liquidity crisis since the Depression, counties will be impacted by
problems in the credit markets, investments, and overall economic fallout.
Credit Markets
Selling bonds will be more difficult due to the uncertainty in the credit markets. The State of
Oregon recently postponed a competitive sale for Energy and State Board of Education bonds.
While they were relatively small scale bonds, the State is concerned that markets are charging a
premium due to volatility. With the loss of three of the five major investment banks, only
Morgan Stanley and Goldman Sachs remains standing. There is Tess competition for bidders
unless regional banks and underwriters step up to purchase bonds.
Further, buying insurance may not help lower rates on bonds, if, in fact, an insurer can be
found. Some insurers have had their ratings downgraded, and this downgrading could trigger
posting additional collateral, repayment of funds, or finding another higher -rated entity. As a
result, costs may be higher to borrow money for projects.
If the Federal Reserve acts to stimulate the economy by lowering interest rates, higher costs
could be offset by lower rates.
It is important to confer with your County Treasurer, financial adviser and bond counsel since
requirements vary depending on the particulars of a bond.
Investments
The flip side to the Federal Reserve lowering interest rates is lower returns on fixed rate
investments, which will decrease county revenues.
Some funds may be adversely impacted by the large drop in the stock market and by the
bankruptcy filing of Lehman Brothers and the shaky prospects of other institutions and
companies.
The State Treasurer's Office just sent out a press release
(http://www.ost.state.or.us/FrontPage/LGP%20Newsletter%20-
%20September%2016%202008.pdf) on the Oregon Short -Term Fund in which the Local
Government Investment Pool has its investments. The announcement stated that the Oregon
Short Term Fund has exposure to Lehman Brothers Holdings Inc. bonds amounting to a little
less than 2% of the total fund. The recent bankruptcy filing of Lehman Brothers will adversely
affect this portion of the Oregon Short -Term fund. The bonds are in a senior unsecured
position, which places them at the top of the food chain for repayment once proceeds from the
disposition of Lehman Brothers are determined. At the bottom of the food chain are the
Common Stock shareholders. At this time, the Treasurer's staff is estimating that possibly 40 to
50 cents on the dollar will be returned for senior unsecured position bonds.
Due to the interest rates trending downward, the Treasurer had planned on lowering the yield
on the Oregon Short -Term Fund from 3.25 % to 2.9%. Factoring in the loss from Lehman
Brothers will likely lower that yield further to 2.5%.
Again, regarding the impacts to your own county investments, please confer with your County
Treasurer.
Overall Economic Ramifications
Significantly tighter credit markets will likely constrict business activity, resulting in job losses
and lower profits. The current state economic forecast issued in early September called for "a
slowing Oregon economy in 2008 which continues into the first half of 2009. with mild growth in
the second half. This outlook faces heightened risks for a much deeper downturn in 2008 and
2009." It's important to note that this forecast was issued prior to this week's economic news.
The State Economist cites the problems in the credit and housing markets as significant risks to
the forecast. A worsening economy also translates into lower state revenues. With Oregon's
reliance on income taxes, it will be difficult to know with certainty how this will affect state
revenues for the future biennium until after tax filings in April 2009.
According to Paul Warner in the Legislative Revenue Office, property tax revenues will not be as
adversely affected due to the Ballot Measure 50 tax system where the overall state assessment
ratio average is 53%. If housing prices continue to drop over a prolonged period, however, slow
growth areas in the state will feel the impact on lower property tax revenues first where the
gap between property tax assessment value and real market value is narrower. For counties
dependent upon property tax revenues, inflation can be a major downside risk if inflation
pushes up costs faster than the 3% increase for property taxes.
As many economists have noted in the past week, we are in uncharted waters. It is very
uncertain what the current economic turmoil on Wall St. will mean over the long term with
regard to jobs, tax revenue, risk and availability of credit.
Contact: Ann Hanus, Policy Manager, Association of Oregon Counties
(503) 585-8351
ahanus@aocweb.org
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TOTAL EXPENDITURES
Retained in Annual Fair Fund
REVENUES
Gate Receipts
Carnival
Commercial Exhibitors:
Deschutes County Fair - Fund 619
Revenues and Expenses
FAIR 2008 - SOMETHING TO CROW ABOUT
462,000
158,000
399,418
154,572
Outside 92,000 109,050
Inside 39,000 41,700
Food 12,000 12,750
Livestock Entry Fees 5,000 4,423
RN Camping 22,000 18,040
Concessions:
Food 172,000 92,112 86,000 178,112 104%
Fair Sponsorship:
Rodeo 38,000 41,775 41,775 110% (3,775)
On -ground Stages 8,000 8,000 8,000 100%
Day 13,000 13,000 13,000 100%
Golf Carts 2,500 3,200 3,200 128% (700)
Food Court 3,500 4,000 4,000 114% (500)
Concert 35,000 - 30,000 30,000 86% 5,000
Presenting Sponsors 20,000 - - 0% 20,000
Parade Sponsors 2,500 2,500 2,500 100%
Grants 5,000 5,000 5,000 100%
T -Shirts 3,800 226 3,500 3,726 98% 74
State Grant 48,000 - 48,000 48,000 100% -
Interest 6,000 3,149 3,149 52% 2,851
Miscellaneous 27 N/A 27
7,400
399,418
161,972
109,050
41,700
12,750
4,423
18,040
86%
103%
119%
107%
106%
88%
82%
62,582
(3,972)
(17,050)
(2,700)
(750)
577
3,960
(6,112)
TOTAL REVENUES
1,147,327 912,915 174,900 1,087,815 95% 59,512
EXPENSES
Personnel 185,552 120,781 62,700 183,481 99% 2,071
Materials and Services 743,328 645,386 51,974 697,360 94% 45,968
Contingency 28,063 0% 28,063
TOTAL EXPENSES 956,943 766,167 114,674 880,841 92%
Net Fair - 2008 190,384 146,748 60,226 206,974
Transfer to Fund 618 302,850 302,850 302,850
Retained in Annual Fair Fund (112,466) 146,748 (242,624) (95,876)
Beg Net Working Capital 112,466 112,466 112,466
Ending Balance 259,214 (242,624) 16,590
Actual to
Date Through
FY 2009
August 31,
Additional
Projected
% of
(Over) /
Budget
2008
Estimated
Total
Budget
Under
462,000
158,000
399,418
154,572
Outside 92,000 109,050
Inside 39,000 41,700
Food 12,000 12,750
Livestock Entry Fees 5,000 4,423
RN Camping 22,000 18,040
Concessions:
Food 172,000 92,112 86,000 178,112 104%
Fair Sponsorship:
Rodeo 38,000 41,775 41,775 110% (3,775)
On -ground Stages 8,000 8,000 8,000 100%
Day 13,000 13,000 13,000 100%
Golf Carts 2,500 3,200 3,200 128% (700)
Food Court 3,500 4,000 4,000 114% (500)
Concert 35,000 - 30,000 30,000 86% 5,000
Presenting Sponsors 20,000 - - 0% 20,000
Parade Sponsors 2,500 2,500 2,500 100%
Grants 5,000 5,000 5,000 100%
T -Shirts 3,800 226 3,500 3,726 98% 74
State Grant 48,000 - 48,000 48,000 100% -
Interest 6,000 3,149 3,149 52% 2,851
Miscellaneous 27 N/A 27
7,400
399,418
161,972
109,050
41,700
12,750
4,423
18,040
86%
103%
119%
107%
106%
88%
82%
62,582
(3,972)
(17,050)
(2,700)
(750)
577
3,960
(6,112)
TOTAL REVENUES
1,147,327 912,915 174,900 1,087,815 95% 59,512
EXPENSES
Personnel 185,552 120,781 62,700 183,481 99% 2,071
Materials and Services 743,328 645,386 51,974 697,360 94% 45,968
Contingency 28,063 0% 28,063
TOTAL EXPENSES 956,943 766,167 114,674 880,841 92%
Net Fair - 2008 190,384 146,748 60,226 206,974
Transfer to Fund 618 302,850 302,850 302,850
Retained in Annual Fair Fund (112,466) 146,748 (242,624) (95,876)
Beg Net Working Capital 112,466 112,466 112,466
Ending Balance 259,214 (242,624) 16,590
DESCHUTES COUNTY - ANNUAL FAIR
Budgeted and Actual Materials and Services
Fair 2008 - SOMETHING TO CROW ABOUT
Medical 4,000 9,500
Contract 14,000 2,800
Public Information - 440
Temporary Help - Office 20,000 14,746 -
Temporary Help - Labor 38,000 26,186
Transportation 10,000 1,277 -
Graphic Design - 560
Internal Service - Admin Svcs 4,306 3,006 1,436
Internal Service - BOCC 4,304 717 1,434
Internal Service - Finance 5,308 3,635 1,769
Internal Service - Legal 8,647 6,157 2,884
Internal Service - Personnel 2,000 1,343 668
Internal Service - IT 20,871 11,506 6,957
Internal Service - IT Reserve 2,308 384 768
Food Booth Cash Control 4,500 4,200 -
Gate Receipts Cash Control 16,000 15,227 -
Major Entertainment 145,000 165,137 -
Grounds Entertainment 40,000 36,725
Livestock Competition 3,000 590 -
Open Class 30,000 3,409 22,781
Rodeo 65,000 64,863 -
Security 67,000 52,396
Water & Sewer 2,000 1,400
Portable Sanitation 4,500 3,676
Garbage 6,000 965
Custodial/Janitorial 9,000 -
Grounds Upkeep, Landscape 6,210 - 6,210
Building Repair & Maintenance 5,000 3,867 3,867
Equipment R & M 1,200 -
Maintenance Agreements 500 514 514
Copy Machine Rental 700 395 395
Equipment Rental 52,000 62,929 62,929
Rentals 500
Membership & Dues 1,200 1,375 1,375
Conferences & Seminars 800 -
Software Licenses 500 500
Program expense 700 700 700
Fees & Permits 700 - 700
Insurance Premiums 39,834 26,738 13,277 40,015 (181)
Telephone 4,000 727 - 727 3,273
Cellular 700 544 544 156
Promotion 24,000 16,898 16,898 7,102
Printing 6,000 7,718 7,718 (1,718)
Travel 3,400 1,469 1,469 1,931
Premiums -Other 20,000 20,000 20,000
Over / Short 500 (599) (599) 1,099
Custodial supplies 12,000 5,427 5,427 6,573
Equipment R & M Supplies 200 138 138 62
General supplies 2,500 2,959 2,959 (459)
Office/Copier 800 86 86 714
Postage 2,500 1,063 1,063 1,437
Queen Court 4,000 3,513 3,513 487
Program supplies 1,200 - - 1,200
Bldg/Grounds R & M Supplies 2,000 12,751 12,751 (10,751)
Safety supplies 500 223 223 277
Shop supplies 1,000 209 209 791
Software supplies 500 - - 500
Special Supplies 800 - - 800
Straw & Hay 2,000 2,625 2,625 (625)
Electricity 18,000 - 18,000
Gas/Oil/Diesel 4,000 5,668 5,668 (1,668)
Heating Oil/Propane 1,000 70 70 930
Natural Gas 2,500 1,532 1,532 968
Meeting Supplies 50 - - 50
Signage 300 - - 300
Non -Office Furniture & Fixtures - 28,296 - 28,296 (28,296)
TOTAL 743,328 645,386 51,974 697,360 45,968
9,500
2,800
440
14,746
26,186
1,277
560
4,442
2,151
5,404
9,041
2,011
18,463
1,152
4,200
15,227
165,137
36,725
590
26,190
64,863
52,396
1,400
3,676
965
(5,500)
11,200
(440)
5,254
11,814
8,724
(560)
(136)
2,153
(96)
(394)
(11)
2,409
1,156
300
773
(20,137)
3,275
2,410
3,810
137
14,604
600
824
5,036
9,000
(6,210)
1,133
1,200
(14)
305
(10,929)
500
(175)
800
(500)
Actual to Date
Through
FY 2009
Budget
August 31,
2008
Additional
Estimated
Total
Projected
(Over)/Under
Medical 4,000 9,500
Contract 14,000 2,800
Public Information - 440
Temporary Help - Office 20,000 14,746 -
Temporary Help - Labor 38,000 26,186
Transportation 10,000 1,277 -
Graphic Design - 560
Internal Service - Admin Svcs 4,306 3,006 1,436
Internal Service - BOCC 4,304 717 1,434
Internal Service - Finance 5,308 3,635 1,769
Internal Service - Legal 8,647 6,157 2,884
Internal Service - Personnel 2,000 1,343 668
Internal Service - IT 20,871 11,506 6,957
Internal Service - IT Reserve 2,308 384 768
Food Booth Cash Control 4,500 4,200 -
Gate Receipts Cash Control 16,000 15,227 -
Major Entertainment 145,000 165,137 -
Grounds Entertainment 40,000 36,725
Livestock Competition 3,000 590 -
Open Class 30,000 3,409 22,781
Rodeo 65,000 64,863 -
Security 67,000 52,396
Water & Sewer 2,000 1,400
Portable Sanitation 4,500 3,676
Garbage 6,000 965
Custodial/Janitorial 9,000 -
Grounds Upkeep, Landscape 6,210 - 6,210
Building Repair & Maintenance 5,000 3,867 3,867
Equipment R & M 1,200 -
Maintenance Agreements 500 514 514
Copy Machine Rental 700 395 395
Equipment Rental 52,000 62,929 62,929
Rentals 500
Membership & Dues 1,200 1,375 1,375
Conferences & Seminars 800 -
Software Licenses 500 500
Program expense 700 700 700
Fees & Permits 700 - 700
Insurance Premiums 39,834 26,738 13,277 40,015 (181)
Telephone 4,000 727 - 727 3,273
Cellular 700 544 544 156
Promotion 24,000 16,898 16,898 7,102
Printing 6,000 7,718 7,718 (1,718)
Travel 3,400 1,469 1,469 1,931
Premiums -Other 20,000 20,000 20,000
Over / Short 500 (599) (599) 1,099
Custodial supplies 12,000 5,427 5,427 6,573
Equipment R & M Supplies 200 138 138 62
General supplies 2,500 2,959 2,959 (459)
Office/Copier 800 86 86 714
Postage 2,500 1,063 1,063 1,437
Queen Court 4,000 3,513 3,513 487
Program supplies 1,200 - - 1,200
Bldg/Grounds R & M Supplies 2,000 12,751 12,751 (10,751)
Safety supplies 500 223 223 277
Shop supplies 1,000 209 209 791
Software supplies 500 - - 500
Special Supplies 800 - - 800
Straw & Hay 2,000 2,625 2,625 (625)
Electricity 18,000 - 18,000
Gas/Oil/Diesel 4,000 5,668 5,668 (1,668)
Heating Oil/Propane 1,000 70 70 930
Natural Gas 2,500 1,532 1,532 968
Meeting Supplies 50 - - 50
Signage 300 - - 300
Non -Office Furniture & Fixtures - 28,296 - 28,296 (28,296)
TOTAL 743,328 645,386 51,974 697,360 45,968
9,500
2,800
440
14,746
26,186
1,277
560
4,442
2,151
5,404
9,041
2,011
18,463
1,152
4,200
15,227
165,137
36,725
590
26,190
64,863
52,396
1,400
3,676
965
(5,500)
11,200
(440)
5,254
11,814
8,724
(560)
(136)
2,153
(96)
(394)
(11)
2,409
1,156
300
773
(20,137)
3,275
2,410
3,810
137
14,604
600
824
5,036
9,000
(6,210)
1,133
1,200
(14)
305
(10,929)
500
(175)
800
(500)
Assets
Cash
DESCHUTES COUNTY
Annual County Fair (Fund 619)
Balance Sheet
August 31, 2008
$ 260,614
Total Assets $ 26_Q&1
Liabilities
Accounts payable
Total Liabilities
Fund Balance
Fund Balance
$ 1,400
1,400
259.214
Total Liabilities and Fund Balance $ 26Q,614
The "Fair Year" is January 1 through December 31.
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RESOURCES:
Beg. Net Working Capital
Receipts:
Security & Traffic Reimb
Miscellaneous
Vending Machines
Telephone Fees - Events
Special Events Revenues
Interest
Parking Fees
Storage
Camping at F & E
Horse Stall Rental
Concession % - Food
Rights (Signage, etc.)
Interfund Contract
Video Lottery
Total Receipts
Transfers In
TOTAL RESOURCES
REQUIREMENTS:
Expenditures:
Personal Services
Materials and Services
Debt Service
Capital Outlay
Transfers Out
Contingency
TOTAL REQUIREMENTS
NET (Resources - Requirements)
Deschutes County - Fair and Expo Center
YTD -Budget Basis
Statement of Financial Operating Data
Two Months Ended August 31, 2008
Year to Date
Budget
Actual
Variance
FY %
CoII. %
$ 150,000 $ 142,470 $ (7,530) 100%
17%
17%
485 485 17%
298 298 17%
50,000 32,645 (17,355) 17%
1,332 980 (352) 17%
- 17%
17%
- 17%
17%
4,000 5,398 1,398 17%
17,000 11,000 (6,000) 17%
17%
10,000 - (10,000) 17%
82,332 50,806 (32,011) 17%
IN
17%
Year End
Budget
Projection
Variance
95% $ 150,000 $ 142,470 $ (7,530)
0% 35,000 35,000
0% 4,000 4,485 485
8% 6,000 6,298 298
6% 5,000 5,000 -
5% 610,000 592,645 (17,355)
12% 8,000 7,648 (352)
0% 4,000 4,000
0% 67,000 67,000
15,000 15,000
0% 55,000 55,000 -
2% 280,000 281,398 1,398
12% 95,000 89,000 (6,000)
0% 45,000 45,000
0% 10,000 10,000
4% 1,239,000 1,217,474 (21,526)
0%
0% 633,203 633,203
232,332 193,276 (39,541) 17% 10% 2,022,203 1,993,147 (29,056)
141,000 136,520 4,480
129,244 84,441 44,803
270,244 220,961
Exp. %
17% 16% 846,075 841,595 4,480
17% 11% 775,739 752,170 23,569
17% 0% 85,064 85,064
17% 0% 45,000 45,000
17% 0% 78,000 78,000
17% n/a 192,325 192,325
49,283 17% 11% 2,022,203 1,801,829 220,374
(37,912) (27,685) 9,742
Accrued Revenue (Accounts Receivable):
Current Month Events
Prior Months
Total Accounts Receivable
11,369
1,215
12,584
191,318 191,318
Deposits Received for Future Events:
2008:
September
October
November
December
January
February
March
April
May
June
FY 2010
FY 2011 & Beyond
TOTAL
10,647
9,390
9,481
575
600
1,900
7,750
5,252
2,250
1,800
4,105
34,200
87,950
Deschutes County Fair and Expo Center
Statement of Financial Operating Data
August 2008
Budget
Actual
Variance
RESOURCES:
Beg. Net Working Capital $
Receipts:
Security & Traffic Reimb
Miscellaneous
Vending Machines
Telephone Fees - Events -
Special Events Revenues 28,000 29,216 1,216
Interest 666 354 (312)
Parking Fees -
Storage - - -
Camping at F & E
Horse Stall Rental
Concession % - Food 3,000 4,300 1,300
Rights (Signage, etc.) 6,000 6,000
Interfund Contract -
Video Lottery 10,000 - (10,000)
Total Receipts 41,666 40,355 (1,311)
485 485
Transfer In:
General Fund, Room Tax
Total Transfers
TOTAL RESOURCES
41,666 40,355 (1,311)
REQUIREMENTS:
Expenditures:
Personal Services 70,500 70,424 76
Materials and Services 64,622 41,030 23,592
Debt Service -
Capital Outlay
Transfers Out - -
Contingency
TOTAL REQUIREMENTS
135,122 111,454 23,668
NET (Resources - Requirements) (93,456) (71,099) 22,357
Deschutes County
Fair and Expo Center
Accounts Receivable
August 31, 2008
Current Month
White Stallion Productions
Sheriffs Office EVOC
Road Department
Food & Beverage Estimate
Total Current Month
Prior Months:
5,509.00
1,380.00
180.00
4,300.00
11, 369.00
April, 2006
NW Expo & Trade show 1,215.00
Total Prior Months 1,215.00
Total Accrued Revenue as of July 31, 2008 12,584.00